    [Congressional Record Index (1998)]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    INCOME related term(s) Economy; Pensions; Securities; Social Security
      Addresses
        EDA and the Federal Role in Economics Development--an Historical
            Perspective:  John E. Corrigan, Economic Development
            Administration, E2110-E2112 [13OC]
        Social Security Saved! Senator Moynihan, S2155-S2157 [18MR]
        Workforce Development:  Edward Rendell, Mayor of Philadelphia, PA,
            E457 [24MR]
      Amendments
        California:  distribution of certain revenues from the Mineral
            Springs parcel to certain members of the Agua Caliente Band of
            Cahuilla Indians (H.R. 700), H10942 [15OC]
        Employment:  minimum wage and overtime exemptions for certain
            employees (H.R. 2888), H4332 [9JN], H4474 [10JN], H4475 [10JN]
        IRS:  restructure and reform (H.R. 2676), S4209 [4MY], S4366 [5MY],
            S4380 [6MY], S4390 [6MY], S4397 [6MY], S4401 [6MY], S4402 [6MY],
            S4405 [6MY], S4415 [6MY], S4428 [6MY], S4429 [6MY], S4443 [6MY],
            S4444 [6MY], S4445 [6MY], S4446 [6MY], S4447 [6MY], S4455 [7MY],
            S4460 [7MY], S4464 [7MY], S4468 [7MY], S4473 [7MY], S4474 [7MY],
            S4478 [7MY], S4483 [7MY], S4484 [7MY], S4485 [7MY], S4486 [7MY],
            S4487 [7MY], S4506 [7MY], S4510 [7MY], S4512 [7MY], S4514 [7MY],
            S4517 [7MY], S4518 [7MY], S4519 [7MY], S4543 [7MY], S4544 [7MY],
            S4545 [7MY], S4546 [7MY]
        Securities:  limit the conduct of securities class actions under
            State law (S. 1260), S4792 [13MY], S4803 [13MY], S4808 [13MY],
            S4811 [13MY], S4835 [13MY], S4836 [13MY], S9318 [29JY]
        Social Security:  establish Protect Social Security Account into
            which budget surpluses will be deposited until long-term reform
            is enacted (H.R. 4578), H8627 [24SE], H8746 [25SE]
        Taxation:  increase amount which may be contributed to defined
            contribution pension plans (S. 1856), S10245 [11SE]
        ------ provide relief for individuals, families, farmers, and small
            businesses, and establish incentives for education (H.R. 4579),
            S11614 [6OC], H8628 [24SE], H8641 [24SE], H8947 [26SE]
        ------ terminate Internal Revenue Code (H.R. 3097), H4655 [17JN]
        ------ terminate Internal Revenue Code (H.R. 3097), consideration
            (H. Res. 472), H4649 [17JN]
        ------ treatment of education individual retirement accounts
            relative to elementary and secondary school expenses (H.R.
            2646), S2139 [17MR], S2168 [18MR], S2222 [18MR], S2224 [18MR],
            S2225 [18MR], S2309 [19MR], S2310 [19MR], S2312 [19MR], S2329
            [19MR], S2330 [19MR], S2331 [19MR], S2332 [19MR], S2333 [19MR],
            S2336 [19MR], S2338 [19MR], S2339 [19MR], S2340 [19MR], S2343
            [19MR], S2344 [19MR], S2434 [23MR], S2435 [23MR], S2438 [23MR],
            S2496 [24MR], S2499 [24MR], S2578 [25MR], S3254 [20AP], S3258
            [20AP], S3260 [20AP], S3268 [20AP], S3269 [20AP], S3297 [20AP],
            S3298 [20AP], S3299 [20AP], S3363 [21AP], S3385 [22AP], S3390
            [22AP], S3394 [22AP], S3396 [22AP], S3399 [22AP], S3403 [22AP],
            S3414 [22AP], S3420 [22AP], S3445 [22AP], S3448 [22AP], S3451
            [22AP], S3452 [22AP], S3453 [22AP], S3454 [22AP], S3455 [22AP],
            S3470 [23AP], S3472 [23AP], S3476 [23AP], S3479 [23AP], S3484
            [23AP], S3485 [23AP], S3494 [23AP], S3546 [23AP], S3549 [23AP]
            treatment of education individual retirement accounts relative
            to elementary and secondary school expenses (S. 1133), S2138
            [17MR]
      Analyses
        Establish minimum standards of fair conduct in franchise sales and
            franchise business relationships (H.R. 4841), E2172-E2174 [14OC]
      Appointments
        Conferees:  H.R. 2646, Education Savings Act for Public and Private
            Schools, S3736 [28AP]
        ------ H.R. 2676, IRS Restructuring and Reform Act, S4841 [13MY],
            H3938 [22MY]
        ------ S. 1260, Securities Litigation Uniform Standards Act, S9320
            [29JY]
        ------ S. 1260, Securities Litigation Uniform Standards Act, H7888
            [16SE]
      Articles and editorials
        Ag Slump Threatens Rural S.D.--Small Towns Vulnerable to Downturn,
            S8180 [15JY]
        Bereuter Path on Farm Aid Best Approach, S11415 [5OC]
        Big Government Era Lives on in Clinton's Child Care Proposal, E96
            [4FE]
        Break in Capital Gains Tax Is Added to IRS Oversight, S7650 [8JY]
        Chicken Feed--Minimum Wage Is Up, But a Fast-Food Chain Notices
            Little Impact--Economic Boom Lifts Profit--Firm's Main Problem
            Is Hiring, Retraining People--Pressures on Job Are Rising, S55
            [27JA]
        Decent Income for Low-Wage Workers, S4777 [13MY]
        Democrats Turn Up Heat on Farm Act, S8181 [15JY]
        Don't Drain Public Schools, S3329 [21AP]
        Economists Alter Minimum-Wage View--New Data Show Small Increase
            Doesn't Cut Jobs, S54 [27JA]
        Get Tough on Bankruptcy Laws, S10190 [10SE]
        Huckabee Flees Forum After Welfare Protest, E704 [29AP]
        Investors, Beware--Last Door To Fight Fraud Could Close, S4783
            [13MY]
        IRS ``Rewards-for-Snitches'' Program Comes Under Fire, S4398 [6MY]
        Let's Really Save Social Security, S1767 [11MR]
        Levitt Targets Profit Distortions, H10783 [13OC]
        Middle Class--Winning in Politics, Losing in Life, S8848 [23JY]
        Minimum Wage--Who Pays?, E445 [24MR]
        Mistake Prevails, as Certainly as Death and Taxes, S7650 [8JY]
        Mob on Wall Street, S4811 [13MY]
        Pessimism Retains Grip on Appalachian Poor, S503 [9FE]
        Public Trust Busting, S2154 [18MR], S2927 [1AP]
        SEC Dings Tech Firms, H10783 [13OC]
        737, 734, 941, 858 Reasons. . .And Still Counting--Why a Flat Tax Is
            Needed To Reform the IRS, S4496-S4499 [7MY]
        Social Security Needs Repair, but Poor Shouldn't Pay for It--
            Moynihan's Plan Isn't Perfect, but at Least He's Got People
            Talking, S2926 [1AP]
        SOS for SS, S2927 [1AP]
        Special Needs Child Care Is ``Accident Waiting to Happen'', S5461
            [22MY]
        States Must Ask the Right Questions, S502 [9FE]
        Tax Cut Opportunity, E1317 [16JY]
        Time To End Marriage Tax Penalty, E1287 [14JY]
        Tinkering Won't Do the Job--The Only Sensible Solution Allows
            Private Investment, S2926 [1AP]
        To Overcome Means Accepting Reality, E1052 [5JN]
        Tracking the Funds for AIDS, H2929 [6MY]
        ``Trick'' Accounting Draws Levitt Criticism, H10783 [13OC]
        23 Percent Solution?, E80 [3FE]
        Voters Are Ready for Social Security Reform, E785 [7MY]
        We Need To Reconnect With Food Supply, S11094 [29SE]
        Whatever Happened to Politics?, S15 [27JA]
        What's the Rush?, S4785 [13MY]
        Will IRS Reform Get ``Scored'' Into Tax Increase?, S3117 [2AP]
        Wrong Way on Social Security, S2927 [1AP]
        WW II's Unsung Heroes, E1518 [3AU]
        Your Pricey Clothing Is Their Low-Pay Work, E125-E127 [11FE]
      Bills and resolutions
        Agricultural Market Transition Act:  ensure that certain rice farms
            continue production pursuant to flexibility contracts, (see H.R.
            3339), H902 [5MR]
        ------ provide supplemental payments to farm owners and producers
            who have entered into production flexibility contracts, (see
            H.R. 4580), H7914 [16SE]
        Agriculture:  relief for agricultural producers, small businesses,
            and rural communities adversely affected by low commodity
            prices, (see H.R. 4560), H7690 [14SE]
        ------ relief for agricultural producers adversely affected by low
            commodity prices and crop failures, (see H.R. 4747), H10075
            [8OC] relief for agricultural producers adversely affected by
            low commodity prices and weather, (see H.R. 4535), H7494 [9SE],
            (see H.R. 4618), H8626 [24SE], (see H.R. 4690), H9345 [2OC]
            relief for agricultural producers adversely affected by low
            commodity prices and weather (H.R. 4618), consideration, (see H.
            Res. 551), H8626 [24SE]
        Armed Forces:  allow members to participate in the Thrift Savings
            Plan, (see H.R. 3933), H3743 [21MY]
        Bankruptcy:  adjust debts of family farmers with regular annual
            income, (see H.R. 4672), H9274 [1OC]
        ------ limit the value of real and personal property that debtors
            may exempt under State and local law, (see H.R. 3693), H2119
            [21AP]
        ------ make chapter 12 of bankruptcy code permanent and facilitate
            the bankruptcy and debt restructuring process relative to
            farmers, (see H.R. 4645), H8931 [25SE]
        ------ modify application of liquidation cases, (see H.R. 3801),
            H2931 [6MY]
        ------ temporarily reenact chapter 12 of bankruptcy code and
            facilitate the bankruptcy and debt restructuring process
            relative to farmers, (see H.R. 4831), H10916 [14OC]
        ------ temporarily reenact chapter of U.S. Code relative to
            treatment of debts of family farmers with a regular annual
            income, (see H.R. 4697), H9536 [5OC]
        Bipartisan Panel To Design Long-Range Social Security Reform:
            establish, (see H.R. 3095), H62 [27JA], (see H.R. 3546), H1549
            [25MR]
        ----- establish (H.R. 3546), consideration, (see H. Res. 410), H2422
            [28AP]
        Budget:  ensure continued enforcement of pay-as-you-go requirements
            relative to trust funds, (see S. 1587), S226 [29JA]
        ------ treatment of certain trust funds relative to the annual
            baseline, (see S. 1588), S226 [29JA]
        ------ use any surplus for payroll tax rebates and increased
            discretionary nondefense spending, (see H.R. 4379), H6879 [31JY]
        Business and industry:  treatment of personal employment information
            reported to the National Directory of New Hires, (see S. 1865),
            S2660 [26MR]
        California:  distribution of certain revenues from the Mineral
            Springs parcel to certain members of the Agua Caliente Band of
            Cahuilla Indians, (see H.R. 4699), H9536 [5OC]
        Committee on Social Security Reform (Joint):  establish, (see H.J.
            Res. 112), H677 [26FE]
        Community Services Block Grant Program:  establish demonstration
            projects to determine the effects of asset-based welfare
            policies, (see H.R. 4254), H5736 [16JY]
        Computers:  establish protections for recipients of Federal payments
            made by electronic funds transfer, (see H.R. 4311), H6186 [22JY]
        Davis-Bacon Act:  create additional category of construction workers
            called ``helpers'', (see H.R. 4546), H7584 [10SE]
        ------ require cancellation of contracts with repeat violators, (see
            H.R. 3826), H3024 [11MY]
        ------ require disclosure of certain payroll information, (see H.R.
            3827), H3024 [11MY]
        Dept. of Agriculture:  establish a commodity loan program that
            provides a fair return to producers relative to the cost of
            production, (see S. 1918), S3120 [2AP]
        ------ modify overtime and holiday pay for veterinarians performing
            meat and poultry inspections, (see S. 2511), S10722 [22SE]
        Dept. of Defense:  determination of wages of certain employees by
            using a recent wage survey, (see H.R. 4142), H5402 [25JN]
        ------ exclude monthly insurance benefits in determining the income
            of certain surviving spouses of military retirees, (see H.R.
            4582), H7914 [16SE]
        Dept. of HHS:  provide additional exceptions to the imposition of
            civil money penalties in cases of payments to beneficiaries,
            (see H.R. 3511), H1336 [19MR]
        Dept. of the Treasury:  prohibit issuing regulations dealing with
            hybrid transactions, (see S. 2535), S11279 [1OC], (see H.R.
            4663), H9274 [1OC]
        Dept. of Veterans Affairs:  cost-of-living adjustment for
            compensation to veterans with service-connected disabilities and
            improvements in education, housing, and cemetery programs, (see
            H.R. 4110), H5063 [23JN]
        ------ cost-of-living adjustment for compensation to veterans with
            service-connected disabilities and improvements in education,
            housing, and cemetery programs (H.R. 4110), Senate amendment,
            (see H. Res. 592), H10513 [10OC]
        ------ use of voluntary separation incentives to reduce employment
            levels, (see H.R. 4705), H9722 [6OC]
        District of Columbia:  designate as empowerment zone and modify tax
            treatment of residents, (see H.R. 3329), H850 [4MR]
        ------ reform certain retirement programs, (see H.R. 4568), H7802
            [15SE]
        Education:  provide incentives to States to establish and administer
            periodic teacher testing and merit pay programs for elementary
            and secondary school teachers, (see S. 2422), S9556 [31JY]
        ------ provide incentives to States to establish and administer
            periodic teacher testing and merit pay programs for elementary
            and secondary school teachers, (see H.R. 4594), H8035 [17SE]
        Employment:  limited overtime exemption for emergency medical
            services personnel, (see H.R. 3958), H3970 [22MY]
        ------ minimum wage and maximum hour exemptions for houseparents,
            (see H.R. 4778), H10352 [9OC]
        ------ minimum wage and overtime exemptions for certain employees,
            (see S. 2144), S5787 [9JN] minimum wage and overtime exemptions
            for certain employees (H.R. 2888), consideration, (see H. Res.
            461), H4324 [9JN]
        ------ minimum wage and overtime exemptions for licensed funeral
            directors, (see S. 2405), S9556 [31JY]
        ------ minimum wage and overtime exemptions for licensed funeral
            directors, (see H.R. 4540), H7583 [10SE]
        ------ provide State authority to permit certain employers of
            domestic workers to make annual wage reports, (see S. 1880),
            S2764 [30MR]
        ERISA:  protect the rights of participants and beneficiaries of
            terminated pension plans, (see H.R. 4396), H7178 [4AU]
        ------ protect the rights of participants and beneficiaries of
            terminated pension plans, (see S. 2475), S10383 [15SE]
        ------ provide that participants in employee benefit plans are
            entitled to certain judicial reviews of benefit determinations,
            (see H.R. 4406), H7289 [5AU]
        ------ regulate entities that hold assets of pension plans covering
            less than 100 participants and require annual asset statements,
            (see H.R. 4238), H5736 [16JY]
        ------ treatment of an individual account plan relative to
            investment in employer securities and the employee's ability to
            withdraw an equivalent amount, (see S. 2320), S8382 [16JY]
        Fair Labor Standards Act:  allow compensatory and punitive damages
            for violations of antidiscrimination provisions and provide for
            studies on pay disparities, (see H.R. 3769), H2705 [30AP]
        Families and domestic relations:  increase availability,
            affordability, and quality of child care, (see S. 1610), S378
            [4FE], (see H.R. 3292), H676 [26FE]
        ----- increase availability, affordability, and quality of school-
            based child care, (see H.R. 3768), H2705 [30AP]
        ------ provide equitable child care relief for stay at-home parents,
            (see S. Con. Res. 77), S731 [12FE], (see H. Con. Res. 202), H63
            [27JA]
        ------ tax relief to increase affordability of child care, (see H.R.
            3144), H240 [3FE]
        Family and Medical Leave Act:  amend and clarify, (see H.R. 3751),
            H2605 [29AP]
        Federal courts:  improve operation and administration, (see S.
            2516), S10921 [24SE]
        Federal employees:  equitable overtime pay policies, (see H.R.
            3956), H3970 [22MY]
        ------ establish a portable retirement option for political
            appointees and congressional employees, (see H.R. 4603), H8083
            [18SE]
        ------ modify the conditions that must be met before certain
            alternative pay authorities may be exercised by the President,
            (see S. 1679), S1003 [25FE], (see H.R. 3251), H578 [24FE]
        ------ treatment of retirement benefits for assistant U.S.
            attorneys, (see H.R. 4201), H5492 [14JY], (see H.R. 4299), H6185
            [22JY]
        Federal payments:  exemption from the requirement that all Federal
            payments be made by electronic funds transfer, (see H.R. 4405),
            H7289 [5AU]
        Finnerty, Paul G. and Nancy:  relief relative to overestimation of
            railroad retirement benefits, (see S. 2459), S10207 [10SE]
        Hawaii:  increase the Federal medical assistance percentage, (see
            H.R. 3118), H99 [28JA]
        House of Representatives:  require that excess amounts from Members'
            official allowances be applied to old-age, survivors, and
            disability insurance programs, (see H.R. 3804), H2931 [6MY]
        House Rules:  require a three-fifths majority on legislation
            increasing the minimum wage, (see H. Res. 496), H5404 [25JN]
        Housing:  provide fairness in the home foreclosure process, (see S.
            2280), S7881 [9JY]
        IMF:  eliminate policy of providing de facto tax-free salaries to
            certain employees, (see H.R. 3785), H2706 [30AP]
        IRS:  prohibit use of random audits in its examination process, (see
            S. 2008), S3783 [29AP]
        ------ provide uniform application of confidentiality privileges
            relative to taxpayer communications with authorized tax
            practitioners, (see S. 1737), S1697 [10MR]
        ------ restructure and improve taxpayer rights, (see S. 1669), S919
            [24FE], (see S. 1747), S1772 [11MR]
        ------ restructure and reform (H.R. 2676), consideration of
            conference report, (see H. Res. 490), H5296 [24JN]
        Kaczynski, David R. and Patrik, Linda E.:  exclude from taxation any
            portion of rewards donated to victims of the Unabomber or used
            for attorneys' fees, (see S. 2520), S10986 [25SE], (see H.R.
            4689), H9345 [2OC]
        Kentucky:  prohibit taxation of compensation of Tennessee residents
            for services as Federal employees at Fort Campbell, KY, (see S.
            2612), S12164 [9OC]
        Labor unions:  Presidential actions relative to resolving the
            dispute between Northwest Airlines, Inc., and the Air Line
            Pilots Association, (see S. Res. 270), S9877 [2SE]
        Law enforcement officers:  increase the amount paid to families of
            public safety officers killed in the line of duty, (see H.R.
            4544), H7583 [10SE]
        Medicaid:  allow States to exempt trust funds for the disabled from
            estate recovery programs, (see S. 2462), S10240 [11SE]
        ------ deduct a children's contribution from the income amount
            applied monthly to payment for the cost of care in an
            institution for an individual receiving medical assistance, (see
            H.R. 4723), H10011 [7OC]
        Medicare:  reduce percentage of physicians' salaries dependent on
            financial incentives under Medicare+Choice plans, (see H.R.
            4726), H10011 [7OC]
        ------ require HMO's to disclose information to enrollees on
            physicians, finances, and compensation of executives of the
            organization, (see H.R. 3239), H496 [12FE]
        Members of Congress:  limit number of years of participation in
            certain Federal retirement systems and deny retirement benefits
            to Members convicted of felonies, (see H.R. 4260), H5737 [16JY]
        Merchant marine industry:  protect seamen against economic reprisal,
            (see H.R. 3955), H3970 [22MY]
        Military Retirement Reform Act:  restore certain military retirement
            benefits, (see H.R. 4669), H9274 [1OC]
        Minimum wage:  level, (see S. 1573), S48 [27JA], (see H.R. 3100, S.
            1805), S2296 [19MR], H62 [27JA], (see H.R. 3510), H1336 [19MR]
        Patent and Trademark Office:  funding for salaries and expenses,
            (see H.R. 3723), H2317 [23AP]
        Pensions:  allow individuals the opportunity to provide for their
            retirement through S.A.F.E. accounts, (see H.R. 3683), H2054
            [1AP]
        ------ ensure accessibility, portability, and protection of
            retirement benefits, (see S. 2249), S7256 [26JN], (see H.R.
            4152, S. 2339), S8658 [21JY], H5402 [25JN]
        ------ ensure uniformity of Federal and State pension plans relative
            to State income taxes, (see H.R. 4572), H7802 [15SE]
        ------ reform, (see H.R. 3788), H2744 [4MY], (see H.R. 4123), H5296
            [24JN]
        ------ waive limit on benefits from multiemployer plans, (see S.
            2267), S7574 [7JY]
        Public safety officers:  eligibility of certain emergency management
            and civil defense personnel for public safety officer death
            benefits, (see H.R. 3608), H1854 [31MR]
        Public welfare programs:  disregard payment of earned income tax
            credits in determining eligibility for the temporary assistance
            for needy families program, SSI, Medicaid, and public housing
            programs, (see H.R. 4818), H10667 [12OC]
        ------ extend transition period for legal aliens receiving SSI, (see
            H.R. 4426), H7411 [6AU]
        ------ food stamp eligibility for certain aliens, (see S. 1763),
            S1990 [16MR], H903 [5MR]
        Puerto Rico:  exempt retirement income from pension plans from
            nonresident taxation, (see H.R. 3969), H3971 [22MY]
        Railroads:  modify the guaranteed minimum benefit for widows and
            widowers relative to conversion from spouse to widow or widower
            annuity, (see S. Con. Res. 80), S1436 [5MR]
        ------ prevent the canceling of annuities to certain divorced
            spouses of workers whose widows elect to receive lump sum
            payments, (see S. 2455), S10206 [10SE]
        Real estate:  prohibit lenders from requiring access to the
            borrower's tax return information in residential mortgage
            transactions, (see H.R. 4395), H7178 [4AU]
        Save Social Security First Reserve Fund:  establish, (see H.R.
            3207), H495 [12FE]
        SEC:  require the improved disclosure of tax effects of portfolio
            transactions on mutual fund performance, (see H.R. 4822), H10832
            [13OC]
        Senior citizens:  establish a consumer price index for elderly
            consumers to compute cost-of-living increases for Social
            Security and Medicare benefits, (see H.R. 4084), H4834 [18JN]
        ------ protect retirement security of individuals, (see H.R. 3450),
            H1158 [12MR]
        Small business:  establish minimum standards of fair conduct in
            franchise sales and franchise business relationships, (see H.R.
            4841), H10917 [14OC]
        Social Security:  allow diversion of percentage of payroll tax
            payments into individual security accounts and extend the old
            age, survivors, and disability insurance program, (see H.R.
            4256), H5737 [16JY]
        ------ allow diversion of percentage of payroll tax payments into
            individual security accounts and extend the old age, survivors,
            and disability insurance program, (see H.R. 4824), H10832 [13OC]
        ------ budget treatment of trust funds, (see S. 1634), S836 [23FE],
            (see S. Res. 185), S1070 [26FE]
        ------ budget treatment of trust funds, extension of pay-as-you-go
            requirements, and reservation of all surpluses, (see S. Res.
            282), S10921 [24SE]
        ------ computation rule application to workers attaining age 65 in
            or after 1982, (see S. 2003), S3783 [29AP]
        ------ create personalized retirement accounts, (see S. 2552),
            S11582 [6OC]
        ------ determination of benefit amounts relative to provision of
            child care or care to a chronically ill dependent relative, (see
            H.R. 4456), H7412 [6AU]
        ------ divert percentage of payroll tax into personal investment
            plans, increase retirement age, adjust Consumer Price Index, and
            reduce benefits to wealthier individuals, (see S. 2313), S8240
            [15JY]
        ------ eliminate earnings test for retirement age individuals, (see
            S. 1571), S48 [27JA], (see H.R. 3912), H3624 [20MY]
        ------ eliminate waiting period for divorced spouse's benefits
            following the divorce, (see H.R. 4458), H7412 [6AU]
        ------ establish and maintain individual investment accounts, (see
            H.R. 4076), H4711 [17JN]
        ------ establish pilot program for personalized retirement security
            through personal retirement savings accounts, (see H.R. 3560, S.
            2369), S9243 [29JY], H1642 [26MR]
        ------ establish Protect Social Security Account into which budget
            surpluses will be deposited until long-term reform is enacted,
            (see H.R. 4578), H7914 [16SE] establish Protect Social Security
            Account into which budget surpluses will be deposited until
            long-term reform is enacted (H.R. 4578), consideration, (see H.
            Res. 552), H8626 [24SE]
        ------ establish the Protect Social Security Account into which
            budget surpluses will be deposited, (see H.R. 3351), H902 [5MR]
        ------ extend and clarify pay-as-you-go requirements relative to
            trust funds, (see S. 1678), S1003 [25FE]
        ------ include retirees among recipients of annual account
            statements, (see H.R. 3649), H2053 [1AP]
        ------ increase widow's and widower's insurance benefits by reason
            of delayed retirement, (see H.R. 4459), H7412 [6AU]
        ------ investment of certain Federal budgetary surpluses into
            program, (see H. Res. 340), H63 [27JA]
        ------ investment of trust funds in marketable securities, (see H.R.
            3822), H3013 [7MY], (see H.R. 4033), H4479 [10JN]
        ------ modification of certain State agreements relative to certain
            students, (see S. 2325), S8482 [17JY]
        ------ open KidSave accounts for every child at birth and invest
            such accounts to build retirement savings, (see S. 2184), S6488
            [17JN]
        ------ provide a more equitable application of the earnings test in
            the first year of eligibility for retirement age individuals,
            (see H.R. 4369), H6879 [31JY]
        ------ provide certain disabled beneficiaries with opportunities to
            return to work by improving access to health care, (see S.
            1858), S2570 [25MR]
        ------ provide disabled beneficiaries opportunities to return to
            work, and extend Medicare coverage and tax credits for such
            beneficiaries, (see H.R. 3433), H1111 [11MR] provide disabled
            beneficiaries opportunities to return to work, and extend
            Medicare coverage and tax credits for such beneficiaries (H.R.
            3433), consideration, (see H. Res. 450), H3970 [22MY]
        ------ provide full benefits for disabled widows and widowers
            regardless of age, (see H.R. 4460), H7412 [6AU]
        ------ provide prisoner information obtained by States to Federal
            benefit programs to prevent erroneous provision of benefits,
            (see H.R. 4172), H5403 [25JN]
        ------ reduce payroll taxes, (see S. 1792), S2214 [18MR]
        ------ repeal eligibility restrictions on widow's and widower's
            insurance benefits based on disability, (see H.R. 4457), H7412
            [6AU]
        ------ waive waiting period for disability benefits relative to
            individuals with terminal illnesses, and provide for appropriate
            treatment of prisoners, (see H.R. 3732), H2318 [23AP]
        States:  expand eligibility for, and strengthen administrative
            financing of, the unemployment compensation program and improve
            the solvency of State accounts in the Unemployment Trust Fund,
            (see H.R. 3697), H2119 [21AP]
        ------ provide tax credits for contributions to charitable
            organizations relative to delivery of welfare services, (see S.
            1994), S3709 [28AP], (see H.R. 4255), H5737 [16JY]
        Taxation:  abatement of interest on underpayments by taxpayers in
            Presidentially declared disaster areas, (see S. 2004), S3783
            [29AP], (see H.R. 3709), H2236 [22AP]
        ------ adjust deduction amounts for certain married couples and
            allow full deduction of health insurance costs for self-employed
            individuals, (see S. 2147), S5787 [9JN]
        ------ adjust for inflation income levels for senior citizens at
            which Social Security benefits are taxed at a higher rate, (see
            H.R. 3448), H1158 [12MR]
        ------ adjust tax brackets for individuals with middle class income,
            (see S. 1569), S48 [27JA]
        ------ allocation of farm income among taxable years, (see H.R.
            4564), H7690 [14SE]
        ------ allow a credit for certain corporations which have
            substantial employee ownership and encourage stock ownership by
            employees, (see H.R. 3562), H1642 [26MR]
        ------ allow cash payment to Federal employees in lieu of parking
            benefits, (see S. 2575), S11698 [7OC], (see H.R. 4777), H10352
            [9OC]
        ------ allow certain senior citizens a deduction for State and local
            real property taxes and provide for the establishment of senior
            citizen real property tax accounts, (see H.R. 4713), H10010
            [7OC]
        ------ allow designation of charity contributions on tax returns and
            establish the Checkoff for Charity Commission to ensure payment
            of contributions, (see H.R. 4865), H11695 [20OC]
        ------ allow Farm and Ranch Risk Management Accounts, (see H.R.
            3659, S. 2078), S4823 [13MY], H2053 [1AP]
        ------ allow farmers option to declare taxable year in which
            production flexibility contract payments and crop insurance
            payments are included in gross income, (see H.R. 4644), H8931
            [25SE]
        ------ allow income tax credit for use of certain clean-burning
            motor vehicle fuels, (see H.R. 3376), H903 [5MR]
        ------ allow interest deduction for contingent interest on a shared
            appreciation mortgage, (see H.R. 4637), H8931 [25SE]
        ------ allow investment of certain coins in individual retirement
            accounts and other individually directed pension plan accounts,
            (see S. 1980), S3534 [23AP]
        ------ allow married couples to file combined return under which
            each spouse is taxed using rates applicable to single filers,
            (see H.R. 3104), H63 [27JA]
        ------ allow physicians and dentists to use the cash basis of
            accounting for income tax purposes, (see H.R. 4132), H5297
            [24JN]
        ------ allow registered vendors to administer claims for refund of
            kerosene sold for home heating use, (see S. 2633), S12558 [14OC]
        ------ allow small employers a credit against costs incurred in
            establishing qualified employer plans, (see H.R. 3300), H677
            [26FE]
        ------ allow tax credits for certain non-public school expenses and
            contributions to charitable school-tuition organizations, (see
            S. 2602), S12164 [9OC], (see H.R. 4780), H10352 [9OC]
        ------ allow tax credits for contributions used for the construction
            and renovation of certain public schools, (see H.R. 4247), H5736
            [16JY]
        ------ allow the work opportunity credit against the alternative
            minimum tax, (see H.R. 3772), H2705 [30AP]
        ------ allow vendor refunds of Federal excise taxes on kerosene used
            in unvented heaters for home heating purposes, (see H.R. 4687),
            H9345 [2OC]
        ------ applications for an exclusion of gain on certain sales of a
            principal residence by a surviving spouse, (see H.R. 3541, S.
            1992), S3653 [27AP], H1444 [24MR]
        ------ capital gains rates, (see S. 2214), S7013 [24JN], (see H.R.
            4125), H5296 [24JN], (see H.R. 4454), H7412 [6AU]
        ------ capital gains rates, tax incentives, and income averaging for
            farmers, (see S. 2371), S9425 [30JY]
        ------ capital gains treatment on the transfer of a franchise, (see
            H.R. 3641), H2052 [1AP]
        ------ clarify the income and gift tax consequences of catching and
            returning record home run baseballs, (see H.R. 4522), H7493
            [9SE]
        ------ clarify treatment of agricultural cooperatives and allow
            declaratory judgment relief for such cooperatives, (see S.
            2498), S10588 [18SE]
        ------ constitutional amendment to abolish personal income, estate,
            and gift taxes and to prohibit the Government from engaging in
            business in competition with its citizens, (see H.J. Res. 116),
            H2423 [28AP]
        ------ cost-of-living adjustment for unified estate and gift tax
            credit, (see H.R. 3945), H3970 [22MY]
        ------ deductibility of business meal expenses for individuals who
            are subject to Federal limitations on hours of service, (see S.
            2628), S12402 [12OC], (see H.R. 4810), H10667 [12OC]
        ------ depreciation of certain leasehold improvements, (see H.R.
            3500), H1298 [18MR]
        ------ designate certain entities organized to participate in States
            workmen's compensation assigned risk insurance plans as tax-
            exempt entities, (see S. 2482), S10423 [16SE]
        ------ determination of employment status, (see H.R. 3722), H2317
            [23AP], (see H.R. 4622), H8627 [24SE]
        ------ disclose to employees the employer's share of taxes paid for
            old-age, survivors, disability, and hospital insurance for the
            employee, (see H.R. 3777), H2705 [30AP]
        ------ disclose to Federal employees the Government's share of taxes
            paid for old-age, survivors, disability, and hospital insurance
            for the employee, (see H.R. 3776), H2705 [30AP]
        ------ election of deduction in lieu of a basis increase for debt
            secured by property with an original issue discount and held by
            a cash method taxpayer, (see H.R. 3656, S. 2197), S6698 [19JN],
            H2053 [1AP]
        ------ eliminate capital gains tax, (see H.R. 3860), H3246 [13MY]
        ------ eliminate marriage tax penalty, (see H.R. 3443), H1112 [11MR]
        ------ eliminate marriage tax penalty, increase income level for
            certain tax brackets, shorten holding period for long-term
            capital gains, index capital assets for inflation, and reduce
            estate taxes, (see S. 1711), S1435 [5MR]
        ------ eliminate marriage tax penalty by adjusting income tax rate
            brackets and standard deduction amounts, (see S. 1999), S3709
            [28AP], (see H.R. 3734), H2423 [28AP]
        ------ eliminate marriage tax penalty by adjusting standard
            deduction amounts, (see S. 1989), S3653 [27AP]
        ------ eliminate the temporary increase in unemployment tax, (see S.
            2170), S6405 [16JN]
        ------ elimination of estate and gift taxes, (see H.R. 3879, S.
            2318), S8382 [16JY], H3311 [14MY]
        ------ employer credits for expenses of providing child care
            services to employees, (see S. 2593), S11970 [8OC], (see H.R.
            4782), H10352 [9OC]
        ------ encourage construction of luxury yachts, (see H.R. 3536),
            H1444 [24MR]
        ------ enhance the portability of retirement benefits, (see H.R.
            3503, S. 2329), S8482 [17JY], H1335 [19MR]
        ------ establish medical security accounts, (see H.R. 4649), H9084
            [26SE]
        ------ exclude certain severance payments from gross income, (see S.
            2644), S12720 [20OC]
        ------ exclude dividends paid by tobacco companies from gross income
            relative to youth smoking reduction targets, (see H.R. 3908),
            H3624 [20MY]
        ------ exclusion from gross income for foster care payments relative
            to certain nongovernmental placement agencies, (see H.R. 3991),
            H4164 [4JN]
        ------ exclusion from gross income for foster care payments relative
            to certain nongovernmental placement agencies, (see S. 2568),
            S11698 [7OC]
        ------ exclusion of gain from the sale of a principal residence and
            the sale of farmland, (see S. 2388), S9425 [30JY]
        ------ exempt certain transactions at fair market value between
            partnerships and private foundations from the tax on self-
            dealing, (see H.R. 4714), H10010 [7OC]
        ------ expand incentives for the construction and renovation of
            public schools, (see H.R. 4316), H6281 [23JY]
        ------ expand the exclusion for qualified small business stock and
            increase the annual limit for incentive stock options, (see H.R.
            4685), H9345 [2OC]
        ------ expand the types of crop payments for which a farmer may
            defer inclusion in income until the next taxable year, (see H.R.
            4636), H8931 [25SE]
        ------ extend certain expiring provisions, (see S. 2622), S12309
            [10OC]
        ------ extend due date for filing a tax return for any member of a
            uniformed service on a tour of duty outside the U.S., (see S.
            2426), S9689 [31AU]
        ------ extend the work opportunity credit, (see H.R. 3125, S. 2230),
            S7172 [25JN], H99 [28JA]
        ------ extend work opportunity tax credit relative to dislocated
            workers in areas suffering extensive job losses, (see S. 2018),
            S3919 [30AP]
        ------ impose excise tax on persons who acquire structured
            settlement payments in factoring transactions, (see H.R. 4314),
            H6281 [23JY]
        ------ impose excise tax on persons who acquire structured
            settlement payments in factoring transactions, (see S. 2543),
            S11339 [2OC]
        ------ improve pension portability for defined benefit plans, (see
            H.R. 3101), H63 [27JA]
        ------ increase allowable rebate for farmers to offset current
            operating losses, (see S. 2467), S10320 [14SE]
        ------ increase amount of Social Security benefits exempt from tax
            for single taxpayers, (see S. 2515), S10921 [24SE]
        ------ increase amount of taxable income which is taxed at the
            lowest rate, (see H.R. 3151), H240 [3FE], (see H.R. 3175), H445
            [11FE]
        ------ increase amount which may be contributed to defined
            contribution pension plans, (see S. 1856), S2569 [25MR], (see
            H.R. 3663), H2053 [1AP]
        ------ increase child tax credit for certain children and allow such
            credit against the alternative minimum tax, (see H.R. 3583),
            H1776 [30MR]
        ------ increase income levels for senior citizens at which Social
            Security benefits are taxed at a higher rate, (see H.R. 3447),
            H1158 [12MR]
        ------ increase personal income tax exemption, (see H.R. 3149), H240
            [3FE]
        ------ increase standard deduction for married couples, (see H.R.
            3524), H1337 [19MR]
        ------ inflation adjustment of the dollar limitation on the
            exclusion of gain on the sale of a principal residence, (see
            H.R. 3953), H3970 [22MY]
        ------ liability of spouses on joint Federal income returns, (see S.
            1682), S1070 [26FE], (see H.R. 3650), H2053 [1AP]
        ------ lower exclusion percentage of deductions for medical care
            expenses, (see H.R. 3449), H1158 [12MR]
        ------ modify the low-income housing credit, (see H.R. 3290), H676
            [26FE]
        ------ partial exclusion from gross income for dividends and
            interest received by individuals, (see H.R. 3215), H495 [12FE]
        ------ partial exclusion from gross income for dividends and
            interest received by individuals, (see S. 2471), S10383 [15SE]
        ------ permanently extend income averaging for farmers, (see S.
            1879), S2764 [30MR], (see H.R. 3594, S. 2421), S9556 [31JY],
            H1776 [30MR], (see H.R. 4399), H7178 [4AU]
        ------ permit early distributions from employee stock ownership
            plans for higher education expenses and first-time homebuyer
            purchases, (see H.R. 4740), H10075 [8OC]
        ------ permit 401(k) contributions which would otherwise be limited
            by employer contributions to employees stock ownership plans,
            (see H.R. 4741), H10075 [8OC]
        ------ permit private educational institutions to maintain certain
            qualified tuition programs, (see H.R. 3309), H754 [3MR]
        ------ prevent increase on variable annuities and other variable
            contracts, (see H. Con. Res. 211), H446 [11FE]
        ------ prevent the conversion of ordinary income or short-term
            capital gain into income eligible for the long-term capital gain
            rates, (see H.R. 3170), H385 [5FE]
        ------ promote expanded retirement savings, (see H.R. 3672), H2054
            [1AP]
        ------ promote retirement savings, (see S. 2635), S12558 [14OC],
            (see H.R. 4823), H10832 [13OC]
        ------ provide a checkoff on Federal income tax returns for a breast
            and prostate cancer research fund, (see S. 1598), S317 [3FE]
        ------ provide a nonrefundable credit to individuals for the payment
            of real estate taxes, (see S. 1911), S3119 [2AP]
        ------ provide a nonrefundable tax credit for police officers who
            purchase armor vests, (see H.R. 4381), H6999 [3AU]
        ------ provide additional retirement savings opportunities for small
            employers and self-employed individuals, (see H.R. 3870, S.
            2130), S5634 [4JN], H3311 [14MY]
        ------ provide exemptions relative to public safety officers killed
            in the line of duty, (see H.R. 4346), H6697 [29JY]
        ------ provide incentives to reduce energy consumption, (see H.R.
            4538), H7583 [10SE]
        ------ provide income tax credits for the purchase of a new energy
            efficient affordable home and for energy efficiency improvements
            to existing homes, (see H.R. 4626), H8627 [24SE]
        ------ provide relief for farmers and small businesses and extend
            certain expiring provisions, (see H.R. 4738), H10075 [8OC]
        ------ provide relief for individuals, families, farmers, and small
            businesses, and establish incentives for education, (see H.R.
            4579), H7914 [16SE] provide relief for individuals, families,
            farmers, and small businesses, and establish incentives for
            education (H.R. 4579), consideration, (see H. Res. 552), H8626
            [24SE]
        ------ provide relief for individuals, families, farmers, and small
            businesses, establish incentives for education, and protect the
            solvency of Social Security, (see H.R. 4597), H8083 [18SE]
        ------ reduce holding period for certain capital gains rates, (see
            S. 1748), S1883 [12MR]
        ------ reduce individual income tax rates, prohibit increases
            without a national referendum, simplify the tax code, eliminate
            the marriage penalty, establish return-free income tax filing,
            and eliminate corporate welfare, (see H.R. 3620), H2051 [1AP]
        ------ reduce maximum capital gains rates, index capital assets for
            inflation, and repeal estate and gift taxes and the tax on
            generation-skipping transfers, (see S. 1635), S730 [12FE]
        ------ reduce the marriage penalty, encourage health coverage, allow
            certain credits against the alternative minimum tax, increase
            the Social Security earnings limitation, and extend certain
            expiring provisions, (see H.R. 4542), H7583 [10SE]
        ------ reform Internal Revenue Code and protect Social Security and
            Medicare trust funds, (see H. Con. Res. 248), H1444 [24MR]
        ------ relief to families to increase the affordability of child
            care, (see S. 1577), S113 [28JA]
        ------ repeal application of the alternative minimum tax to the
            transfer of stock pursuant to an incentive stock option, (see
            H.R. 4279), H5956 [20JY]
        ------ repeal estate and gift taxes, (see H.R. 3859), H3246 [13MY]
        ------ repeal inflation adjustment provisions for income tax rates,
            standard deductions, and personal exemptions, (see H.R. 3965),
            H3971 [22MY]
        ------ repeal limitation on the amount of receipts attributable to
            military property which may be treated as exempt foreign trade
            income, (see S. 2296), S8135 [14JY]
        ------ repeal limitation on the use of foreign tax credits under the
            alternative minimum tax, (see S. 2442), S9973 [8SE], (see H.R.
            4541), H7583 [10SE]
        ------ replace the dependent care credit with an increase in the
            child tax credit for certain children, (see S. 2079), S4906
            [14MY]
        ------ require advance notice and judicial consent before seizure
            and exclude civil damages for unauthorized collection actions
            from income, (see H.R. 3277), H631 [25FE]
        ------ require child support delinquent parents to include their
            unpaid obligation in gross income, and allow custodial parents a
            deduction for unpaid child support, (see H.R. 4198), H5491
            [14JY]
        ------ require the approval of a private panel relative to the
            seizure of property for the collection of taxes, (see H.R.
            3214), H495 [12FE]
        ------ restore deduction for travel expenses of a taxpayer's spouse
            who accompanies the taxpayer on business travel, (see H.R.
            4390), H7177 [4AU]
        ------ restructure and replace the income tax system to meet
            national priorities, (see H.R. 4700), H9536 [5OC]
        ------ simplify child tax credit and other nonrefundable credits by
            repealing limits relative to alternative minimum tax, (see H.R.
            4489), H7413 [6AU]
        ------ simplify individual capital gains tax, (see H.R. 3623), H2052
            [1AP]
        ------ simplify the individual income tax by repealing adjusted
            gross income limitations on itemized and personal exemption
            deductions, (see H.R. 4053), H4549 [11JN]
        ------ temporary waiver of minimum tax rules relative to
            nonrefundable personal tax credit benefits for families, (see
            H.R. 4611), H8527 [23SE]
        ------ terminate Internal Revenue Code, (see S. 1673), S1003 [25FE],
            (see H.R. 3097), H62 [27JA]
        ------ terminate Internal Revenue Code (H.R. 3097), consideration,
            (see H. Res. 472), H4628 [16JN]
        ------ treatment of adoption expenses, (see H.R. 4765), H10352 [9OC]
        ------ treatment of Alaska Native settlement trusts, (see S. 2065),
            S4712 [12MY], (see H.R. 4192), H5404 [25JN]
        ------ treatment of Alaska Permanent Fund dividends received by
            certain children, (see S. 1974), S3534 [23AP]
        ------ treatment of businesses operating abroad, (see S. 2231),
            S7172 [25JN], (see H.R. 4173), H5403 [25JN]
        ------ treatment of certain contiguous farmlands relative to sale of
            a principal residence, (see H.R. 4643), H8931 [25SE]
        ------ treatment of certain foreign base company shipping income,
            (see H.R. 3730), H2318 [23AP]
        ------ treatment of certain liquidating distributions of a regulated
            investment company or real estate investment trust which are
            allowable as a deduction, (see S. 2122), S5434 [22MY], (see H.R.
            3947), H3970 [22MY]
        ------ treatment of certain net operating losses for farmers, (see
            H.R. 4565), H7690 [14SE]
        ------ treatment of certain transfers of assets and liabilities to a
            corporation, (see H.R. 4852), H11549 [19OC]
        ------ treatment of distributions from State prepaid tuition
            programs used to pay higher education expenses for the
            designated beneficiary, (see H.R. 4298), H6185 [22JY]
        ------ treatment of education individual retirement accounts, (see
            H.R. 3278), H631 [25FE], (see H.R. 3307), H754 [3MR]
        ------ treatment of education individual retirement accounts
            relative to elementary and secondary school expenses (H.R.
            2646), consideration of conference report, (see H. Res. 471),
            H4628 [16JN]
        ------ treatment of employers who maintain a self-insured health
            plan for their employees, (see H.R. 4411), H7289 [5AU]
        ------ treatment of estate taxes on family-owned farm businesses,
            (see H.R. 4587), H7914 [16SE]
        ------ treatment of estate taxes on the disposition of property
            produced by a qualified family-owned business, (see H.R. 4640),
            H8931 [25SE]
        ------ treatment of family-owned businesses relative to estate tax,
            (see H.R. 3227), H496 [12FE], (see H.R. 4521), H7428 [7AU]
        ------ treatment of farming-related gains and losses relative to
            eligibility for earned income tax credit, (see H.R. 4596), H8035
            [17SE]
        ------ treatment of flight training expenses reimbursed through
            certain veterans educational assistance allowances, (see H.R.
            3942), H3743 [21MY]
        ------ treatment of gross income for amounts received under
            qualified group legal services plans, (see H.R. 4031, S. 2200),
            S6766 [22JN], H4479 [10JN]
        ------ treatment of income from certain rental real estate
            activities in which taxpayer actively participates, (see H.R.
            4639), H8931 [25SE]
        ------ treatment of income from land or development rights sold to
            nonprofit organizations for preservation purposes, (see H.R.
            3286), H676 [26FE]
        ------ treatment of income from land sold to a government agency or
            a nonprofit organization for conservation purposes, (see S.
            2376), S9425 [30JY]
        ------ treatment of individual investment accounts, (see H.R. 3497),
            H1298 [18MR]
        ------ treatment of individual retirement accounts, (see H.R. 3102),
            H63 [27JA], (see H.R. 3979), H4054 [3JN]
        ------ treatment of individual retirement accounts relative to
            charitable contributions, (see S. 1734), S1697 [10MR]
        ------ treatment of individuals requiring home based custodial care,
            (see H.R. 3308), H754 [3MR]
        ------ treatment of interest on education loans, (see H.R. 4846),
            H11023 [15OC]
        ------ treatment of married couples, interest, dividends, health
            insurance costs of self-employed individuals, and prepaid
            tuition plans of private colleges, (see H.R. 3103), H63 [27JA]
        ------ treatment of nondeductible contributions to individual
            retirement plans, (see H.R. 3225), H496 [12FE]
        ------ treatment of reparations received by Holocaust survivors,
            (see H.R. 4563, S. 2549), S11450 [5OC], H7690 [14SE]
        ------ treatment of Social Security benefits, (see H.R. 3122), H99
            [28JA], (see H.R. 4414), H7289 [5AU]
        ------ treatment of stapled real estate investment trusts, (see S.
            1871), S2660 [26MR], (see H.R. 3533), H1444 [24MR], (see H.R.
            3558), H1642 [26MR]
        ------ treatment of State and private education savings plans and
            allow private colleges to offer prepaid tuition plans, (see S.
            2425), S9556 [31JY]
        ------ treatment of the marriage tax penalty relative to earned
            income tax credit, (see H.R. 3995), H4165 [4JN]
        ------ treatment of the sale of a principal residence by a member of
            the Armed Forces relative to active duty time spent away from
            home, (see S. 1799), S2296 [19MR], (see H.R. 3861), H3246
            [13MY], (see H.R. 3882), H3312 [14MY]
        ------ treatment of tips, (see H.R. 4408), H7289 [5AU]
        ------ treatment of U.S. utilities' foreign investments relative to
            foreign tax credits and deductible interest allocation rules,
            (see S. 2630), S12558 [14OC]
        ------ treatment of unused nontaxable benefits under cafeteria plans
            and flexible spending arrangements, (see H.R. 3552), H1549
            [25MR] treatment of unused nontaxable benefits under cafeteria
            plans, flexible spending arrangements, and health flexible
            spending accounts, (see S. 2304), S8135 [14JY]
        ------ treatment of use of a principal residence by a member of the
            Armed Forces or Foreign Service while on official extended duty,
            (see H.R. 4561), H7690 [14SE]
        ------ waive interest and penalties for failure to file schedule D
            with a timely filed return, (see H.R. 3885), H3312 [14MY], (see
            H.R. 3974), H3971 [22MY]
        Telecommunications:  establish a program for training and employing
            residents of low-income rural areas in new telecommunications
            industry jobs, (see S. 2624), S12309 [10OC]
        Unemployment:  improve the collection of Federal unemployment taxes
            and the provision of such revenues for employment security
            administration, (see H.R. 3684), H2054 [1AP]
        ------ improve the collection of Federal unemployment taxes and the
            provision of such revenues for employment security
            administration, (see S. 2556), S11582 [6OC]
        Veterans:  computation of retirement benefits for certain merchant
            mariners who served during World War II, (see H.R. 4574), H7802
            [15SE]
        ------ determine the amount of certain benefits relative to the
            accrual period prior to death, (see H.R. 4027), H4478 [10JN]
        ------ exclude judgment or settlement amounts received from damage
            claims against the Dept. of Veterans Affairs in determining
            annual income, (see H.R. 3515), H1336 [19MR]
        ------ increase burial and funeral allowance for certain veterans,
            (see H.R. 4708), H9722 [6OC]
        ------ increase service-connected disability benefits for veterans
            and survivors, (see S. 2273), S7678 [8JY]
        ------ permit concurrent receipt of military retired pay with
            service-connected disability benefits, (see H.R. 3434), H1111
            [11MR]
        ------ repeal retired pay computation formula applicable to certain
            veterans, (see H.R. 4696), H9536 [5OC]
        ------ termination of certain contributions to the Survivor Benefit
            Plan, (see H.R. 3107), H63 [27JA]
        World War II:  encourage identification of Holocaust-era assets and
            restitution of individual and communal property, (see H. Res.
            557), H9178 [28SE]
      Cloture motions
        Taxation:  treatment of education individual retirement accounts
            relative to elementary and secondary school expenses (H.R.
            2646), S1925 [13MR], S1988 [16MR], S2094 [17MR], S2169 [18MR],
            S2289 [19MR], S2636 [26MR]
      Conference reports
        Education Savings and School Excellence Act (H.R. 2646), H4551-H4565
            [15JN]
        IRS Restructuring and Reform Act (H.R. 2676), H5100-H5195 [24JN]
        Securities Litigation Uniform Standards Act (S. 1260), H10266-H10270
            [9OC], H10771-H10776 [13OC]
        ------ Correction, S12590 [14OC], H11020 [15OC]
      Cost Estimates
        IRS Restructuring and Reform Act (H.R. 2676):  CBO, S3950-S3952
            [30AP]
        Northern Mariana Islands Covenant Implementation Act (S. 1275):
            CBO, S5995-S5997 [9JN]
      Descriptions
        Marriage Tax Penalty Elimination Act (H.R. 3734), H4476 [10JN],
            H4573 [16JN]
        Prevent Conversion of Ordinary Income or Short-Term Capital Gains
            Into Income Eligible for Long-Term Capital Gains Rates (H.R.
            3170), E1889 [2OC]
        Social Security Solvency Act (S. 1792), S2166 [18MR]
        Tax Relief Extension Act (S. 2622), S12328-S12336 [10OC]
      Excerpts
        Budget treatment of Social Security trust funds:  Budget Act, S199
            [29JA]
      Explanations
        Elimination of Marriage Tax Penalty by Adjusting Income Tax Rate
            Brackets and Standard Deduction Amounts (H.R. 3734), H2992 [7MY]
        Putting the Taxpayer First Act (S. 1669), S927-S929 [24FE]
        Tax Treatment of Alaska Native Settlement Trusts (H.R. 4192), E1276
            [26JN]
        Tax Treatment of Certain Liquidating Distributions of a Regulated
            Investment Company or Real Estate Investment Trust Which Are
            Allowable as a Deduction (S. 2122), S5453 [22MY]
        Tax Treatment of Certain Transfers of Assets and Liabilities to a
            Corporation (H.R. 4852), E2236 [19OC]
        Tax Treatment of Stapled Real Estate Investment Trusts (H.R. 3558),
            E488 [26MR]
        Tax Treatment of Stapled Real Estate Investment Trusts (S. 1871),
            S2682 [26MR]
      Factsheets
        101 Facts on the Status of Working Women, H1420 [24MR]
      Letters
        Creation of a new class of bonds for new school construction and
            renovation:  Alan Reuther, International Union, United
            Automobile, Aerospace & Agricultural Implement Workers of
            America, S3345 [21AP]
        ----- Andrew Rotherham, American Association of School
            Administrators, S3344 [21AP]
        ----- Dorothy Strickler, S3343 [21AP]
        ----- Gerald D. Morris, American Federation of Teachers, S3345
            [21AP]
        ----- Gerald W. McEntee, American Federation of State, County and
            Municipal Employees, S3345 [21AP]
        ----- Mary Elizabeth Teasley, National Education Association, S3343
            [21AP]
        ----- Patricia Loera and Raul Gonza�1lez, Hispanic Education
            Coalition, S3345 [21AP]
        ----- Peggy Taylor, AFL-CIO, S3344 [21AP]
        ----- Robert Canavan, Rebuild America's Schools (organization),
            S3344 [21AP]
        ----- Shirley Igo, National PTA, S3344 [21AP]
        Davis-Bacon Act improvements:  Mechanical Electrical Sheet Metal
            Alliance, H2105 [21AP]
        Dept. of Agriculture commodity loan program that provides a fair
            return to producers relative to the cost of production:  George
            and Karen Saxowsky, S3134 [2AP]
        Dept. of Agriculture overtime and holiday pay for veterinarians
            performing meat and poultry inspections:  Dan Glickman, Sec. of
            Agriculture, S10725 [22SE]
        Education Savings Act for Public and Private Schools:  Louise R.
            Watley, City Wide Advisory Council on Public Housing, Inc.,
            S2287 [19MR]
        ------ Mary E. Teasley, National Education Association, S2287 [19MR]
        Elimination of marriage tax penalty by adjusting income tax rate
            brackets and standard deduction amounts:  Mary A. Hottel, H2991
            [7MY]
        ----- Pam Mann, H2991 [7MY]
        ----- Robert Echert, H2991 [7MY]
        ----- Steven and Kathleen Hines, H2991 [7MY]
        Family Investment and Rural Savings Tax Act:  Dan Danner, National
            Federation of Independent Business, S9431 [30JY]
        ------ several agricultural organizations, S9431 [30JY]
        Food stamp eligibility for certain aliens:  Diana Aviv, Council of
            Jewish Federations, S4655 [12MY]
        ------ John Cardinal O'Connor, S4655 [12MY]
        Food stamp eligibility for legal aliens:  Tom Johnson, National
            Conference of State Legislatures, H4125 [4JN]
        Holocaust Victims Redress Act, H5 [27JA]
        Impact of the market price of crops and disasters on family farms:
            President Clinton, S8285 [16JY]
        ------ Brian and Johnet Christianson, S10287 [14SE]
        ------ Dan Glickman, Sec. of Agriculture, S10296 [14SE]
        ------ several agricultural organizations, S10303 [14SE]
        ------ Wally Sparby, Farm Service Agency, S10289 [14SE]
        ------ Wyatt Goettle, S10286 [14SE]
        Increase amount which may be contributed to defined contribution
            pension plans:  IPSCO (business) employees, S2571 [25MR]
        ----- several business organizations, S2571 [25MR]
        Internal Revenue Code termination:  Dan Danner, National Federation
            of Independent Business, S9124 [28JY]
        ------ David A. Keene, American Conservative Union, S9123 [28JY]
        Investment of Social Security trust funds in marketable securities:
            Alan Greenspan, FRS, H4970 [23JN]
        IRS Restructuring and Reform Act:  Charles O. Rossotti, IRS,
            S4384-S4386 [6MY]
        ------ Representatives Etheridge and Shimkus, S2892 [1AP]
        National day care proposal:  Renee�1 Anderson, S4907 [14MY]
        National Dialogue on Social Security Act:  Horace B. Deets, AARP,
            H2491 [29AP]
        ------ Martha Phillips, Concord Coalition, H2491 [29AP]
        Overestimation of railroad retirement benefits to Paul G. and Nancy
            Finnerty:  Kenneth P. Boehne, Railroad Retirement Board, S10209
            [10SE]
        Pension Coverage and Portability Act:  Brian Graff, American Society
            of Pension Actuaries, S8675 [21JY]
        ------ James A. Klein, Association of Private Pension and Welfare
            Plans, S8676 [21JY]
        ------ M. Dee Williams and Richard E. Schumacher, National
            Association of State Retirement Administrators, S8676 [21JY]
        ------ Profit Sharing 401(K) Council of America, S8675 [21JY]
        Permanent extension of income averaging for farmers:  Lindy L.
            Paull, Committee on Taxation (Joint), S2765 [30MR]
        Prevailing wage requirements for construction projects:  Vincent
            Piscitello, VIP Restoration, Inc., E2185 [15OC]
        Securities Litigation Uniform Standards Act:  Arthur Levitt, Isaac
            C. Hunt, Jr., and Laura S. Unger, SEC, S4780 [13MY]
        ------ Arthur Levitt, Issac C. Hunt, Jr., and Laura S. Unger, SEC,
            H6062 [21JY]
        ------ Barbara L.N. Roper, Consumer Federation of America, H6056
            [21JY]
        ------ Barbara Roper, Consumer Federation of America, S4785 [13MY]
        ------ Bruce Lindsey and Gene Sperling, Executive Office of the
            President, S4781 [13MY], H6061 [21JY]
        ------ Bruce Lindsey and Gene Sperling, Executive Office of the
            President, H10784 [13OC]
        ------ Norman S. Johnson, SEC, S4786 [13MY], H6062 [21JY]
        ------ Peggy Taylor, AFL-CIO, S4785 [13MY]
        ------ Richard H. Walker, SEC, S4801 [13MY]
        ------ SEC, S12445 [13OC], S12450 [13OC], H10784 [13OC], H10785
            [13OC]
        ------ Senator Reed, S12906 [21OC], H10777 [13OC]
        ------ Senators D'Amato, Gramm, and Dodd, H6062 [21JY]
        ------ Senators D'Amato, Gramm, and Dodd, S12449 [13OC], H10784
            [13OC]
        ------ several governmental organizations, S4783 [13MY]
        ------ several law professors, S4784 [13MY]
        ------ several State and local government organizations, H6056
            [21JY], H6058 [21JY]
        State authority to tax compensation paid to certain employees:  Alex
            W. Rose, Kentucky Office of General Counsel, S7116 [25JN]
        ------ Alex W. Rose, Kentucky Revenue Cabinet, S11220 [1OC]
        ------ Elizabeth Harchenko, Oregon Dept. of Revenue, S11223 [1OC]
        ------ Harley T. Duncan, Federation of Tax Administrators, S7113
            [25JN]
        ------ Harley T. Duncan, Federation of Tax Administrators, S11217
            [1OC]
        ------ Paul E. Patton, Governor of Kentucky, S7113 [25JN]
        ------ Paul E. Patton, Governor of Kentucky, S11216 [1OC]
        ------ Tom Johnson, National Conference of State Legislatures,
            S11218 [1OC]
        Tax Code Termination Act:  Paul Cherecwich, Jr., Tax Executives
            Institutes, Inc., H4651 [17JN]
        ------ Paul R. Huard, National Association of Manufacturers, H4650
            [17JN]
        ------ Peggy Taylor, AFL-CIO, H4651 [17JN]
        ------ Robert E. Rubin, Sec. of the Treasury, H4650 [17JN]
        Tax treatment of Farm and Ranch Risk Management Accounts:  several
            Senators, S8173 [15JY]
        Tax treatment of liquidations of closely held corporations or
            property to transfer assets to charitable organizations:
            several charitable organizations, S12829 [21OC]
        Taxation treatment of liquidations of closely held corporations or
            property to transfer assets to charitable organizations:
            several nonprofit organizations, E2106 [13OC]
        Taxpayer Relief Act:  William Pierce, National Council for Adoption,
            H8936 [26SE]
        Ticket to Work and Self-Sufficiency Act:  Martin Corry, AARP, H4020
            [3JN]
        ------ R. Bruce Josten, U.S. Chamber of Commerce, H4020 [3JN]
      Lists
        Campaign for a Fair Minimum Wage participants, S10261 [11SE]
        Federal facilities adversely affected by proposed legislation
            relative to State authority to tax compensation paid to certain
            employees from border States, S7114 [25JN]
        Federal facilities potentially affected by the preempting of State
            authority to tax compensation paid to certain employees, S11215
            [1OC]
        IRS Restructuring and Reform Act (H.R. 2676):  Democratic
            amendments, S4413 [6MY]
        ------ Republican amendments, S4413 [6MY]
        Organizations supporting the Moseley-Braun amendment to H.R. 2646,
            Education Savings Act for Public and Private Schools, creation
            of a new class of bonds for new school construction and
            renovation, S3343 [21AP]
        States adversely affected by proposed legislation relative to State
            authority to tax compensation paid to certain employees from
            border States, S7114 [25JN]
        States which have a nonresident income tax, S3351 [21AP]
      Memorandums
        Education Savings Act for Public and Private Schools:  Lindy L.
            Paull, Committee on Taxation (Joint), S2288 [19MR], S3403 [22AP]
        IRS Restructuring and Reform Act:  Lindy L. Paull, Committee on
            Taxation (Joint), S4389 [6MY]
        State Authority To Tax Compensation Paid to Certain Employees:
            Jason Moseley, Kentucky Office of the Attorney General, S7115
            [25JN]
        Tax Treatment of Individual Retirement Accounts:  Lindy L. Paull,
            Committee on Taxation (Joint), S4384 [6MY], S4388 [6MY]
      Messages
        Abatement of Interest on Underpayments by Taxpayers in
            Presidentially Declared Disaster Areas:  President Clinton,
            S8778 [22JY], H6160 [22JY]
        Veto of H.R. 2646, Education Savings and School Excellence Act:
            President Clinton, H6052 [21JY]
      Motions
        Bipartisan Panel To Design Long-Range Social Security Reform:
            establish (H.R. 3546), H2507 [29AP]
        IRS:  restructure and reform (H.R. 2676), S4514 [7MY], H3936 [22MY]
        ------ restructure and reform (H.R. 2676), conference report, S7660
            [8JY], S7674 [8JY], H5367 [25JN]
        Securities:  limit the conduct of securities class actions under
            State law (S. 1260), S4810 [13MY], H6121 [22JY]
        Taxation:  terminate Internal Revenue Code (H.R. 3097), H4675 [17JN]
        ------ treatment of education individual retirement accounts
            relative to elementary and secondary school expenses (H.R.
            2646), S3334 [21AP], S3346 [21AP], S3479 [23AP], H2938 [7MY]
            treatment of education individual retirement accounts relative
            to elementary and secondary school expenses (H.R. 2646),
            conference report, H4738 [18JN]
      Petitions and memorials
        Colorado:  EPA haze regulations, E1148 [17JN]
        ------ tax reform, E1146 [17JN]
        Massachusetts:  food stamp eligibility for legal aliens, S3113 [2AP]
        Rhode Island:  permit concurrent receipt of military retired pay
            with service-connected disability benefits, E1286 [14JY]
      Poems
        ``When the Farmers All Shut Down,'' Luella F. Hermanson, S9693
            [31AU]
      Proposals
        Administrative law judges pay, E2310 [12NO]
      Remarks in House
        Agricultural Market Transition Act:  ensure that certain rice farms
            continue production pursuant to flexibility contracts (H.R.
            3339), E317 [5MR]
        Agriculture:  grain prices and production, H702 [3MR]
        ------ impact of the market price of crops and disasters on family
            farms, H4949 [22JN], H4951 [22JN], H5288 [24JN], H6419 [24JY],
            H6422 [24JY], H6870 [31JY]
        ------ impact of the market price of crops and disasters on family
            farms, H7556 [10SE], H7558 [10SE], H7559 [10SE], H7560 [10SE],
            H7694 [15SE], H7928 [17SE], H8539 [24SE]
        ------ observance of Food Check-Out Day, E127 [11FE]
        ------ relief for agricultural producers, small businesses, and
            rural communities adversely affected by low commodity prices,
            H8079 [18SE], H8080 [18SE], H8602 [24SE], H9507 [5OC], H9510
            [5OC] relief for agricultural producers, small businesses, and
            rural communities adversely affected by low commodity prices
            (H.R. 4560), H9210 [1OC], H9213 [1OC]
        ------ relief for agricultural producers adversely affected by low
            commodity prices and weather, H10808 [13OC], H10811 [13OC],
            H10838 [14OC], H10998 [15OC], H11016 [15OC], H11656 [20OC],
            E1902 [5OC], E1947 [8OC], E2163 [14OC]
        Air Force:  pilot retention, H3077 [12MY]
        Armed Forces:  improve pension benefits, H10922 [15OC]
        Bankruptcy:  adjust debts of family farmers with regular annual
            income, H10232 [9OC], H10237 [9OC]
        ------ impact of reforms on economically-disadvantaged individuals,
            H4374 [10JN]
        ------ temporarily reenact chapter 12 of bankruptcy code and
            facilitate the bankruptcy and debt restructuring process
            relative to farmers (H.R. 4831), H10950 [15OC]
        ------ treatment of child support and alimony payments, H4343
            [10JN], H4344 [10JN], H4348 [10JN], H4349 [10JN], H4350 [10JN],
            H4366 [10JN], H4373 [10JN], H4374 [10JN], H4396 [10JN],
            H4399-H4402 [10JN], H4428-H4436 [10JN], H4441 [10JN], H10234
            [9OC]
        Beaver County, PA:  labor council Equal Pay Day observance, E574
            [2AP]
        Bipartisan Panel To Design Long-Range Social Security Reform:
            establish (H.R. 3546), H2487-H2510 [29AP], E471 [25MR]
        ----- establish (H.R. 3546), consideration (H. Res. 410),
            H2478-H2487 [29AP]
        ----- establish (H.R. 3546), motion to recommit, H2507 [29AP]
        Budget:  treatment of any future budget surpluses, H3618 [20MY]
        Business and industry:  disparity in salaries between workers and
            executives, H4247 [9JN]
        ------ require consent of employees relative to overtime, H4474
            [10JN], H4475 [10JN]
        California:  distribution of certain revenues from the Mineral
            Springs parcel to certain members of the Agua Caliente Band of
            Cahuilla Indians (H.R. 700), H10942-H10944 [15OC], H10967 [15OC]
        Capitol Police Board:  establish a pay scale and benefits package
            equal to that of the Secret Service Uniformed Division (H.R.
            2828), H6490 [28JY]
        ------ establish a pay scale and benefits package equal to that of
            the Secret Service Uniformed Division, H8541 [24SE]
        Civil rights:  prohibit discrimination in the payment of wages based
            on sex, race, or national origin (H.R. 1302), H1419-H1425 [24MR]
        Coalition of Labor Union Women:  observance of Equal Pay Day, E601
            [21AP]
        Congress:  accomplishments of the 105th Congress, H10531 [11OC]
        Courts:  provide cost-of-living adjustments for administrative law
            judges (H.R. 1240), E2309 [12NO]
        Davis-Bacon Act:  create additional category of construction workers
            called ``helpers'' (H.R. 4546), E1692 [10SE]
        ------ repeal, H2101 [21AP], H2104 [21AP]
        Dept. of Education:  establish lender-of-last-resort authority and
            procedures, H2582 [29AP]
        Dept. of HHS:  provide additional exceptions to the imposition of
            civil money penalties in cases of payments to beneficiaries,
            H10258 [9OC]
        Dept. of State:  calculation of Bureau of Diplomatic Security
            agents' retirement annuities (H.R. 633), H9484-H9486 [3AU]
        Dept. of Veterans Affairs:  cost-of-living adjustment for
            compensation to veterans with service-connected disabilities and
            improvements in education, housing, and cemetery programs,
            H11656 [20OC]
        ----- cost-of-living adjustment for compensation to veterans with
            service-connected disabilities and improvements in education,
            housing, and cemetery programs (H.R. 4110), E2166 [14OC]
        ----- cost-of-living adjustment for compensation to veterans with
            service-connected disabilities and improvements in education,
            housing, and cemetery programs (H.R. 4110), Senate amendment (H.
            Res. 592), H10374-H10400 [10OC]
        Diseases:  funding for AIDS organizations relative to executives
            salaries, H2929 [6MY]
        District of Columbia:  designate as empowerment zone and modify tax
            treatment of residents (H.R. 3329), E282 [4MR]
        ------ firefighter pay increases, H7340 [6AU]
        ------ repeal of pay raise for Financial Control Board employees,
            H7341 [6AU]
        Domestic policy:  establish a living wage, develop job
            opportunities, convert military programs to social programs,
            produce a capital budget, reduce poverty and violence, and
            redistribute wealth and power (H.R. 1050), H5915 [20JY]
        Economy:  economic impact of a depreciating currency, H2375-H2377
            [28AP]
        Education:  establish income-sensitive repayment options for student
            loans, H2581 [29AP], H2586 [29AP]
        El Paso, TX:  tribute to Lower Valley Housing Corp. Low-Income
            Housing Program, H4972 [23JN]
        Employment:  elimination of prevailing wage requirements for
            construction projects, E2185 [15OC]
        ------ minimum wage and maximum hour exemptions for houseparents
            (H.R. 4778), E2039 [10OC]
        ------ minimum wage and overtime exemptions for certain employees
            (H.R. 2888), H4466-H4475 [10JN], H4488-H4488 [11JN] minimum wage
            and overtime exemptions for certain employees (H.R. 2888),
            consideration (H. Res. 461), H4465 [10JN], H4466 [10JN] minimum
            wage and overtime exemptions for certain employees (H.R. 2888),
            corrections in engrossment, H4491 [11JN]
        ERISA:  regulate entities that hold assets of pension plans covering
            less than 100 participants and require annual asset statements
            (H.R. 4238), E1330 [17JY]
        Families and domestic relations:  denial of visas and entry into U.S
            to noncustodial parents and provide Federal immigration
            officials with certain legal authorities relative to nonpayment
            of child support, H871 [5MR], H876 [5MR]
        ------ increase availability, affordability, and quality of child
            care, H1279 [18MR], H1281 [18MR] increase availability,
            affordability, and quality of child care (H.R. 3292), E239
            [26FE] increase availability, affordability, and quality of
            school-based child care (H.R. 3768), H3077 [12MY], H3078 [12MY],
            E726 [30AP]
        ------ provide equitable child care relief for stay at-home parents
            (H. Con. Res. 202), H392-H402 [11FE], E3 [27JA], E161 [12FE],
            E169 [12FE], E171 [12FE], E176 [12FE], E178 [12FE], E512 [30MR]
        Family and Medical Leave Act:  amend and clarify (H.R. 3751), E710
            [29AP]
        Federal employees:  pay adjustment and comparability payment
            funding, H5692 [16JY], H5693 [16JY]
        ------ provide cost-of-living allowances to judges, H2278 [23AP],
            H2279 [23AP]
        Hawaii:  increase the Federal medical assistance percentage (H.R.
            3118), E42 [28JA]
        IRS:  proposed pay raise for employees, H2820 [6MY]
        ------ restructure and improve taxpayer rights (H.R. 2838), H2781
            [5MY], H4948 [22JN]
        ------ restructure and reform, H69 [28JA], H71 [28JA], H452 [12FE],
            H509 [24FE], H581 [25FE], H583 [25FE], H634 [26FE], H636 [26FE],
            H699 [3MR], H703 [3MR], H760 [4MR], H761 [4MR], H762 [4MR], H763
            [4MR], H919 [10MR], H1025 [11MR], H1026 [11MR], H1097 [11MR],
            H1302 [19MR], H1386 [24MR], H1452 [25MR], H1558 [26MR], H1783
            [31MR], H1784 [31MR], H1785 [31MR], H1786 [31MR], H1856 [1AP],
            H1858 [1AP], H2240 [23AP], H4482 [11JN], H5049 [23JN], H5050
            [23JN], E314 [5MR], E581 [2AP]
        ------ restructure and reform (H.R. 2676), H250-H252 [4FE], H3936
            [22MY], H10923 [15OC]
        ------ restructure and reform (H.R. 2676), conference report, H5301
            [25JN], H5352-H5368 [25JN], H5392 [25JN], H5970 [21JY], H6076
            [22JY], E1313 [15JY]
        ------ restructure and reform (H.R. 2676), consideration of
            conference report (H. Res. 490), H5304-H5307 [25JN]
        ------ restructure and reform (H.R. 2676), motion to instruct
            conferees, H3936-H3938 [22MY]
        Labor unions:  allow employees to organize and form collective
            bargaining units to improve salaries and working conditions,
            H4953-H4960 [22JN], H4966 [23JN], H4968 [23JN], H4969 [23JN],
            H4970 [23JN], H4973 [23JN], E1202 [23JN]
        ------ tribute to Day To Make Our Voices Heard campaign, E1203
            [23JN], E1204 [23JN]
        Medicare:  budget treatment of trust funds, E978 [22MY], E1387
            [22JY]
        ------ reduce percentage of physicians' salaries dependent on
            financial incentives under Medicare+Choice plans (H.R. 4726),
            E1962 [8OC]
        ------ require HMO's to disclose information to enrollees on
            physicians, finances, and compensation of executives of the
            organization (H.R. 3239), E168 [12FE]
        Members of Congress:  deny cost-of-living adjustments, H5687-H5690
            [16JY]
        Minimum wage:  level, H1303 [19MR], H1783 [31MR], H2106 [21AP],
            H3078 [12MY], H5850-H5857 [17JY], E445 [24MR], E1052 [5JN]
        ------ level (H.R. 3100), H21 [27JA]
        Minnesota:  tribute to signers of ``Fair Farm Prices Now'' petition,
            E2280 [21OC]
        National Association of Working Women:  anniversary, E2099 [12OC]
        National Payroll Week:  observance, H8720 [25SE]
        Northern Mariana Islands:  labor abuses, E125 [11FE], E130 [11FE]
        Ohio City, OH:  tribute to Dave's Supermarkets (business), E215
            [24FE]
        Patent and Trademark Office:  funding for salaries and expenses
            (H.R. 3723), H3040-H3042 [12MY], E671 [23AP]
        Pensions:  ensure accessibility, portability, and protection of
            retirement benefits (H.R. 4152), E1252 [26JN], E1253 [26JN]
        ------ ensure uniformity of Federal and State pension plans relative
            to State income taxes (H.R. 4572), H10949 [15OC]
        Public welfare programs:  disregard payment of earned income tax
            credits in determining eligibility for the temporary assistance
            for needy families program, SSI, Medicaid, and public housing
            programs (H.R. 4818), E2097 [12OC]
        ------ establish individual development accounts for low-income
            families, H7639 [14SE], H7641 [14SE]
        ------ food stamp eligibility for certain aliens, H3762-H3773 [22MY]
        ------ food stamp eligibility for legal aliens, H4066 [4JN], H4125
            [4JN], H4127-H4129 [4JN], H4133 [4JN]
        ------ reform, H848 [4MR], H945 [10MR], H1223 [17MR], H1427 [24MR],
            H2084 [21AP], H2085 [21AP], H7814 [16SE], H10839 [14OC], E703
            [29AP], E1542 [4AU]
        Republican Party:  national agenda, H323-H327 [4FE]
        Save Social Security First Reserve Fund:  establish (H.R. 3207),
            H7891 [16SE], E176 [12FE]
        Securities:  limit the conduct of securities class actions under
            State law (H.R. 1689), H6052-H6064 [21JY], E1383 [22JY], E1385
            [22JY], E1390 [22JY], E1402 [23JY], E1424 [24JY], E1440 [24JY]
        ----- limit the conduct of securities class actions under State law
            (S. 1260), H6120 [22JY]
        ----- limit the conduct of securities class actions under State law
            (S. 1260), insert H.R. 1689 language in lieu, H6121 [22JY]
        ------ limit the conduct of securities class actions under State law
            (S. 1260), conference report, H10771-H10787 [13OC],
            H11019-H11022 [15OC], E2246 [20OC], E2296 [21OC]
        Senior citizens:  retirement savings, E272 [3MR]
        Small business:  establish minimum standards of fair conduct in
            franchise sales and franchise business relationships (H.R.
            4841), E2162 [14OC], E2172 [14OC]
        Social Security:  allow personal retirement savings plans (H.R.
            3082), H2378 [28AP], H2780 [5MY]
        ------ budget treatment of trust funds, H107 [3FE], H111 [3FE],
            H227-H231 [3FE], H506 [24FE], H508 [24FE], H541 [24FE],
            H556-H558 [24FE], H584 [25FE], H585 [25FE], H636 [26FE], H684
            [2MR], H744-H746 [3MR], H840 [4MR], H841-H845 [4MR], H848 [4MR],
            H890 [5MR], H1302 [19MR], H1412 [24MR], H1452 [25MR], H1706
            [30MR], H1785 [31MR], H2082 [21AP], H2083 [21AP], H2303 [23AP],
            H2822 [6MY], H3029 [12MY], H4197 [5JN], H4198 [5JN], H4204
            [5JN], H4219 [5JN], H5044 [23JN], H5047 [23JN], H5049 [23JN],
            H5050 [23JN], H5051 [23JN], H6515 [29JY], H7571-H7574 [10SE],
            H7694 [15SE], H7695 [15SE], H7696 [15SE], H7698 [15SE],
            H7793-H7796 [15SE], H9263-H9270 [1OC], H9282 [2OC], H9728 [7OC],
            H10363 [10OC], H10547 [11OC], H10551 [11OC], H10552 [11OC],
            H10557 [11OC], H10559 [11OC], H10817 [13OC], H10819 [13OC],
            H11642 [20OC], H11644 [20OC], H11646 [20OC], H11647 [20OC],
            H11655 [20OC], E1017 [4JN], E1087 [10JN], E2289 [21OC], E2301
            [21OC]
        ------ choice of benefit payment method relative to computation rule
            application to workers attaining age 65 in or after 1982 (H.R.
            3008), H2082 [21AP]
        ------ eligibility of territories for SSI benefits, E1796 [24SE]
        ------ eliminate earnings test for retirement age individuals (H.R.
            3912), E915 [20MY]
        ------ establish and maintain individual investment accounts, E1601
            [7AU]
        ------ establish pilot program for personalized retirement security
            through personal retirement savings accounts (H.R. 3560), H2299
            [23AP], H2378 [28AP], H2780 [5MY]
        ------ establish Protect Social Security Account into which budget
            surpluses will be deposited until long-term reform is enacted
            (H.R. 4578), H7812 [16SE], H7813 [16SE], H7814 [16SE],
            H7890-H7903 [16SE], H7926 [17SE], H7927 [17SE], H7928 [17SE],
            H7929 [17SE], H7930 [17SE], H8019 [17SE], H8021 [17SE], H8079
            [18SE], H8080 [18SE], H8463 [23SE], H8464 [23SE], H8465 [23SE],
            H8536 [24SE], H8537 [24SE], H8538 [24SE], H8539 [24SE], H8605
            [24SE], H8612-H8619 [24SE], H8619 [24SE], H8719 [25SE], H8720
            [25SE], H8721 [25SE], H8722 [25SE], H8732-H8756 [25SE], H8839
            [25SE], H8841 [25SE], H8842 [25SE], H8940 [26SE], H8943 [26SE],
            H8974 [26SE], H9085 [28SE], H9090 [28SE], H9091 [28SE], H9092
            [28SE], H9165 [28SE], H9191 [1OC], H9201 [1OC], H9210 [1OC],
            H9263-H9270 [1OC], H9339 [2OC], H9349 [5OC], H9593 [6OC], H9728
            [7OC], E1834 [28SE], E1846 [29SE], E1856 [1OC], E1887 [2OC]
            establish Protect Social Security Account into which budget
            surpluses will be deposited until long-term reform is enacted
            (H.R. 4578), consideration (H. Res. 552), H8722-H8732 [25SE]
        ------ establish the Protect Social Security Account into which
            budget surpluses will be deposited (H.R. 3351), E315 [5MR]
        ------ include retirees among recipients of annual account
            statements (H.R. 3649), E560 [2AP]
        ------ investment of trust funds in marketable securities (H.R.
            3822), H3029 [12MY] investment of trust funds in marketable
            securities (H.R. 4033), H4970 [23JN], H5069 [24JN], H6515 [29JY]
        ------ investment of trust funds in marketable securities, H7434
            [9SE]
        ------ investment of trust funds in marketable securities (H.R.
            4033), H7929 [17SE]
        ------ payroll taxes, H1384 [24MR]
        ------ provide disabled beneficiaries opportunities to return to
            work, and extend Medicare coverage and tax credits for such
            beneficiaries (H.R. 3433), H4007-H4024 [3JN], E347 [11MR]
            provide disabled beneficiaries opportunities to return to work,
            and extend Medicare coverage and tax credits for such
            beneficiaries (H.R. 3433), consideration (H. Res. 450),
            H4005-H4007 [3JN]
        ------ provide prisoner information obtained by States to Federal
            benefit programs to prevent erroneous provision of benefits
            (H.R. 4172), E1275 [26JN]
        ------ reform, H368 [5FE], E785 [7MY]
        ------ use budget surplus to establish personal retirement savings
            accounts, H2085 [21AP], H2086 [21AP]
        Starr, Kenneth W.:  allegations of partisanship relative to
            independent counsel investigations, E1561 [5AU]
        States:  provide tax credits for contributions to charitable
            organizations relative to delivery of welfare services, H7639
            [14SE]
        Take Our Daughters to Work Day:  observance, H2300 [23AP]
        Tax Freedom Day:  observance, H2934 [7MY], H3117 [13MY], E791 [7MY]
        Taxation:  abatement of interest on underpayments by taxpayers in
            Presidentially declared disaster areas, H5362 [25JN]
        ----- abatement of interest on underpayments by taxpayers in
            Presidentially declared disaster areas (H.R. 3709), E616 [22AP]
        ------ adjust for inflation income levels for senior citizens at
            which Social Security benefits are taxed at a higher rate (H.R.
            3448), H1143 [12MR]
        ------ allow married couples to file combined return under which
            each spouse is taxed using rates applicable to single filers,
            H2224 [22AP] allow married couples to file combined return under
            which each spouse is taxed using rates applicable to single
            filers (H.R. 2456), H504 [24FE], H697 [3MR], H760 [4MR], H879
            [5MR], H1024 [11MR], H1142 [12MR], H1381 [24MR], H1386 [24MR],
            H1705 [30MR], H1831 [31MR], H2059 [21AP], H2298 [23AP], H2348
            [28AP], H2594 [29AP], H2928 [6MY], E576 [2AP] allow married
            couples to file combined return under which each spouse is taxed
            using rates applicable to single filers (H.R. 3104), H2993 [7MY]
        ------ allow tax credits for certain non-public school expenses and
            contributions to charitable school-tuition organizations (H.R.
            4780), E2235 [19OC]
        ------ allowable credits and deductions in determining alternative
            minimum tax liability, H2154 [22AP]
        ------ capital gains rates, H2084 [21AP]
        ------ capital gains rates (H.R. 4125), H5069 [24JN], E1224 [25JN]
        ------ child tax credit, H10518 [11OC]
        ------ cost-of-living adjustment for unified estate and gift tax
            credit (H.R. 3945), E955 [22MY]
        ------ depreciation of certain leasehold improvements (H.R. 3500),
            E414 [18MR]
        ------ earned income tax credit, H5041 [23JN]
        ------ eliminate marriage tax penalty, H71 [28JA], H246 [4FE], H504
            [24FE], H615 [25FE], H2822 [6MY], H2934 [7MY], H2994 [7MY],
            H3493 [20MY], H4065 [4JN], H4208 [5JN], H4212 [5JN], H4639
            [17JN], H5361 [25JN]
        ------ eliminate marriage tax penalty by adjusting income tax rate
            brackets and standard deduction amounts, H4068 [4JN], H4201
            [5JN] eliminate marriage tax penalty by adjusting income tax
            rate brackets and standard deduction amounts (H.R. 3734), H2753
            [5MY], H2987-H2993 [7MY], H3373 [19MY], H3494 [20MY], H3592
            [20MY], H3757 [22MY], H4027 [3JN], H4032-H4038 [3JN], H4475
            [10JN], H4571-H4573 [16JN], H5037 [23JN], H5960 [21JY], E1319
            [16JY]
        ------ eliminate marriage tax penalty by adjusting income tax rate
            brackets and standard deduction amounts, H8536 [24SE] eliminate
            marriage tax penalty by adjusting income tax rate brackets and
            standard deduction amounts (H.R. 3734), H7498 [10SE], H8839
            [25SE], E2275 [21OC]
        ------ elimination of estate and gift taxes, E974 [22MY]
        ------ elimination of estate and gift taxes (H.R. 3879), E859 [14MY]
        ------ establish flat tax rates for individuals and businesses,
            H1627 [26MR], H1628 [26MR], H2108 [21AP]
        ------ expand the exclusion for qualified small business stock and
            increase the annual limit for incentive stock options (H.R.
            4685), E1892 [2OC]
        ------ impose excise tax on persons who acquire structured
            settlement payments in factoring transactions (H.R. 4314), E1420
            [24JY], E1441 [24JY]
        ------ improve pension portability for defined benefit plans (H.R.
            3101), E10 [27JA], E14 [27JA]
        ------ increase amount of taxable income which is taxed at the
            lowest rate (H.R. 3151), H224 [3FE], H543 [24FE], H614 [25FE],
            H2224 [22AP], E82 [3FE]
        ------ increase child tax credit for certain children and allow such
            credit against the alternative minimum tax (H.R. 3583), E517
            [30MR]
        ------ increase income levels for senior citizens at which Social
            Security benefits are taxed at a higher rate (H.R. 3447), H1143
            [12MR]
        ------ increase personal income tax exemption (H.R. 3149), H224
            [3FE], H543 [24FE], H614 [25FE], H652 [26FE], H2224 [22AP], E82
            [3FE]
        ------ increase standard deduction for married couples (H.R. 3524),
            E429 [19MR]
        ------ increase State cap on private activity bonds (H.R. 979), E652
            [23AP]
        ------ liability of spouses on joint Federal income returns (H.R.
            3650), H4029 [3JN]
        ------ lower exclusion percentage of deductions for medical care
            expenses (H.R. 3449), H1143 [12MR]
        ------ modify the low-income housing credit (H.R. 3290), E237 [26FE]
        ------ permit early distributions from employee stock ownership
            plans for higher education expenses and first-time homebuyer
            purchases (H.R. 4740), E1965 [8OC]
        ------ permit 401(k) contributions which would otherwise be limited
            by employer contributions to employees stock ownership plans
            (H.R. 4741), E1965 [8OC]
        ------ prevent the conversion of ordinary income or short-term
            capital gain into income eligible for the long-term capital gain
            rates (H.R. 3170), E1889 [2OC]
        ------ promote expanded retirement savings (H.R. 3672), E579 [2AP]
        ------ provide relief for farmers and small businesses and extend
            certain expiring provisions (H.R. 4738), H10622-H10632 [12OC],
            E2096 [12OC]
        ------ provide relief for individuals, families, farmers, and small
            businesses, and establish incentives for education, H8079
            [18SE], H8080 [18SE] provide relief for individuals, families,
            farmers, and small businesses, and establish incentives for
            education (H.R. 4579), H7812 [16SE], H7813 [16SE], H7814 [16SE],
            H7890-H7903 [16SE], H7926 [17SE], H7927 [17SE], H7928 [17SE],
            H7929 [17SE], H7930 [17SE], H8021 [17SE], H8079 [18SE], H8080
            [18SE], H8463 [23SE], H8464 [23SE], H8465 [23SE], H8536 [24SE],
            H8537 [24SE], H8538 [24SE], H8539 [24SE], H8605 [24SE],
            H8612-H8619 [24SE], H8619 [24SE], H8719 [25SE], H8720 [25SE],
            H8721 [25SE], H8722 [25SE], H8733-H8756 [25SE], H8805 [25SE],
            H8806-H8839 [25SE], H8839 [25SE], H8841 [25SE], H8934-H8973
            [26SE], H8974 [26SE], H8975 [26SE], H9085 [28SE], H9089 [28SE],
            H9090 [28SE], H9091 [28SE], H9092 [28SE], H9165 [28SE], H9181
            [29SE], H9191 [1OC], H9201 [1OC], H9210 [1OC], H9339 [2OC],
            H9349 [5OC], H9593 [6OC], H9650 [6OC], H9726 [7OC], H9728 [7OC],
            H10552 [11OC], H10816 [13OC], H10817 [13OC], H10819 [13OC],
            E1834 [28SE], E1846 [29SE], E1856 [1OC], E2275 [21OC] provide
            relief for individuals, families, farmers, and small businesses,
            and establish incentives for education (H.R. 4579),
            consideration (H. Res. 552), H8722-H8732 [25SE]
        ------ provide relief for individuals, families, farmers, and small
            businesses, establish incentives for education, and protect the
            solvency of Social Security (H.R. 4597), E1767 [18SE]
        ------ rates, H69 [28JA], H109 [3FE], H110 [3FE], H244 [4FE], H369
            [5FE], H507 [24FE], H541 [24FE], H543 [24FE], H633 [26FE], H634
            [26FE], H635 [26FE], H636 [26FE], H685 [2MR], H701 [3MR], H702
            [3MR], H724-H730 [3MR], H762 [4MR], H841-H844 [4MR], H941-H949
            [10MR], H1174 [17MR], H1240 [18MR], H1243 [18MR], H1288-H1291
            [18MR], H1303 [19MR], H1454 [25MR], H1521 [25MR], H1522 [25MR],
            H1782 [31MR], H1785 [31MR], H1786 [31MR], H1834 [31MR],
            H2040-H2043 [1AP], H2064 [21AP], H2083-H2087 [21AP], H2152
            [22AP], H2298 [23AP], H2299 [23AP], H2307 [23AP], H2341 [28AP],
            H2752 [5MY], H2934 [7MY], H4196 [5JN], H4203 [5JN], H4215 [5JN],
            H4664 [17JN], H4674 [17JN], H5044-H5052 [23JN], H5503 [15JY],
            H5504 [15JY], H5639 [16JY], H5742 [17JY], H6418 [24JY], H7499
            [10SE], H7610 [11SE], H7698 [15SE], H8097 [22SE], H8464 [23SE],
            H8465 [23SE], H8509-H8516 [23SE], H8840 [25SE], H9190 [1OC],
            H9263-H9270 [1OC], H9279 [2OC], H9282 [2OC], H9338 [2OC], H10360
            [10OC], H10523 [11OC], H10531 [11OC], H10670 [13OC], H10671
            [13OC], H10673 [13OC], H10674 [13OC], H10905-H10907 [14OC],
            H11014 [15OC], H11016 [15OC], E272 [3MR], E584 [2AP], E1317
            [16JY]
        ------ reduce the marriage penalty, encourage health coverage, allow
            certain credits against the alternative minimum tax, increase
            the Social Security earnings limitation, and extend certain
            expiring provisions (H.R. 4542), H7499 [10SE]
        ------ reform Internal Revenue Code, H2141 [22AP], H2144 [22AP],
            H2153 [22AP]
        ------ reform laws and filing procedures, H2341 [28AP], H2347
            [28AP], E553 [1AP]
        ------ repeal income tax, abolish the IRS, and institute a national
            retail sales tax (H.R. 2001), E161 [12FE]
        ------ repeal income tax and institute a national sales tax,
            H1626-H1631 [26MR], H2106-H2111 [21AP], E80 [3FE]
        ------ repeal income tax and institute a national sales tax (H. Res.
            111), E735 [1MY]
        ------ repeal inflation adjustment provisions for income tax rates,
            standard deductions, and personal exemptions (H.R. 3965), E970
            [22MY]
        ------ require advance notice and judicial consent before seizure
            and exclude civil damages for unauthorized collection actions
            from income (H.R. 3277), H1025 [11MR]
        ------ require burden of proof to be on the Dept. of the Treasury in
            all tax cases, H918 [10MR], H5356 [25JN], H5358 [25JN], H5359
            [25JN], H5363 [25JN]
        ------ require the approval of a private panel relative to the
            seizure of property for the collection of taxes (H.R. 3214),
            E170 [12FE]
        ------ restore deduction for travel expenses of a taxpayer's spouse
            who accompanies the taxpayer on business travel (H.R. 4390),
            E1541 [4AU]
        ------ simplify child tax credit and other nonrefundable credits by
            repealing limits relative to alternative minimum tax (H.R.
            4489), E1608 [7AU]
        ------ simplify child tax credit and other nonrefundable credits by
            repealing limits relative to alternative minimum tax (H.R.
            4489), H8936 [26SE], E1778 [23SE]
        ------ simplify individual capital gains tax, H5361 [25JN], H5362
            [25JN]
        ------ simplify individual capital gains tax (H.R. 3623), H2039
            [1AP], E1618 [7AU]
        ------ simplify the individual income tax by repealing adjusted
            gross income limitations on itemized and personal exemption
            deductions (H.R. 4053), E1120 [11JN]
        ------ temporary waiver of minimum tax rules relative to
            nonrefundable personal tax credit benefits for families (H.R.
            4611), H8936 [26SE], E1778 [23SE]
        ------ terminate Internal Revenue Code, H844-H847 [4MR], H1116
            [12MR], H1175 [17MR], H1453 [25MR], H1558 [26MR], H1626-H1631
            [26MR], H1649 [27MR], H2106-H2111 [21AP], H2147 [22AP]
        ------ terminate Internal Revenue Code (H.R. 3097), H732 [3MR], H734
            [3MR], H735 [3MR], H1304 [19MR], H4483 [11JN], H4638 [17JN],
            H4639 [17JN], H4640 [17JN], H4641 [17JN], H4654-H4678 [17JN],
            H4726 [18JN], H4973 [23JN], E271 [3MR], E1160 [18JN]
        ------ terminate Internal Revenue Code (H.R. 3097), consideration
            (H. Res. 472), H4643-H4654 [17JN]
        ------ terminate Internal Revenue Code (H.R. 3097), motion to
            recommit, H4675 [17JN], H4676 [17JN]
        ------ treatment of Alaska Native settlement trusts (H.R. 4192),
            E1275 [26JN]
        ------ treatment of benefits to retired coal miners (H.R. 2231),
            E562 [2AP]
        ------ treatment of businesses operating abroad (H.R. 4173), E1246
            [26JN]
        ------ treatment of capital investment, H5068 [24JN]
        ------ treatment of certain liquidating distributions of a regulated
            investment company or real estate investment trust which are
            allowable as a deduction (H.R. 3947), E960 [22MY]
        ------ treatment of certain transfers of assets and liabilities to a
            corporation (H.R. 4852), E2236 [19OC]
        ------ treatment of education individual retirement accounts
            relative to elementary and secondary school expenses (H.R.
            2646), H1242 [18MR] treatment of education individual retirement
            accounts relative to elementary and secondary school expenses
            (H.R. 2646), conference report, H4577 [16JN], H4638 [17JN],
            H4640 [17JN], H4723 [18JN], H4725 [18JN], H4726 [18JN],
            H4727-H4727 [18JN], H4842 [19JN], H4974 [23JN], H5300 [25JN],
            H5301 [25JN], H5302 [25JN], H5503 [15JY], H5505 [15JY], H5641
            [16JY] treatment of education individual retirement accounts
            relative to elementary and secondary school expenses (H.R.
            2646), consideration of conference report (H. Res. 471),
            H4641-H4643 [17JN] treatment of education individual retirement
            accounts relative to elementary and secondary school expenses
            (H.R. 2646), motion to instruct conferees, H2938-H2944 [7MY]
            treatment of education individual retirement accounts relative
            to elementary and secondary school expenses (H.R. 2646), veto,
            H6052 [21JY], H6074 [22JY], H6077 [22JY], H6191 [23JY], H6192
            [23JY], H6515 [29JY], H6754 [30JY], H6884 [3AU], H7007 [4AU]
        ------ treatment of family-owned businesses relative to estate tax
            (H.R. 4521), E1639 [7AU]
        ------ treatment of income from land or development rights sold to
            nonprofit organizations for preservation purposes (H.R. 3286),
            E247 [26FE]
        ------ treatment of individual retirement accounts, H10248 [9OC],
            H10251 [9OC]
        ------ treatment of individual retirement accounts (H.R. 891), H759
            [4MR]
        ------ treatment of liquidations of closely held corporations or
            property to transfer assets to charitable organizations (H.R.
            3029), E2106 [13OC]
        ------ treatment of stapled real estate investment trusts (H.R.
            3533), E456 [24MR] treatment of stapled real estate investment
            trusts (H.R. 3558), E488 [26MR]
        ------ treatment of the marriage tax penalty relative to earned
            income tax credit (H.R. 3995), E1026 [4JN]
        ------ treatment of the sale of a principal residence by a member of
            the Armed Forces relative to active duty time spent away from
            home, H3676 [21MY] treatment of the sale of a principal
            residence by a member of the Armed Forces relative to active
            duty time spent away from home (H.R. 3861), E839 [13MY]
        ------ treatment of U.S. utilities' foreign investments relative to
            foreign tax credits and deductible interest allocation rules
            (H.R. 4871), E2269 [21OC]
        Taxpayer Relief Act:  anniversary, H7183 [5AU]
        Veterans:  determination of active military service for certain
            merchant mariners who served during World War II (H.R. 1126),
            H7019 [4AU], E969 [22MY], E1517 [3AU]
        ------ permit concurrent receipt of military retired pay with
            service-connected disability benefits (H.R. 3434), E364 [12MR],
            E1286 [14JY]
        World War II:  encourage identification of Holocaust-era assets and
            restitution of individual and communal property (H. Res. 557),
            H10180-H10183 [8OC], E1841 [28SE], E1972 [8OC]
        ------ provide redress for inadequate restitution of assets seized
            by the U.S. Government which belonged to victims of the
            Holocaust (S. 1564), H2-H8 [27JA], E96 [4FE]
      Remarks in Senate
        Agriculture:  corporatization of family farms, S12230 [9OC]
        ------ impact of the market price of crops and disasters on family
            farms, S4145-S4147 [4MY], S4234 [5MY], S4236 [5MY], S4409-S4413
            [6MY], S4945-S4950 [18MY], S5493 [1JN], S6730-S6733 [19JN],
            S7521-S7524 [6JY], S7706 [9JY], S8020-S8022 [13JY], S8092
            [14JY], S8093 [14JY], S8100-S8118 [14JY], S8128 [14JY], S8169
            [15JY], S8270-S8273 [16JY], S8275-S8281 [16JY], S8283-S8285
            [16JY], S8293 [16JY]
        ------ impact of the market price of crops and disasters on family
            farms, S9677 [31AU], S9693 [31AU], S9834-S9837 [2SE], S9956
            [8SE], S9963 [8SE], S9966 [8SE], S10194 [10SE], S10248 [11SE],
            S10256-S10258 [11SE], S10264 [11SE], S10284-S10304 [14SE],
            S10309-S10313 [14SE], S10581 [18SE], S10645 [21SE],
            S10881-S10883 [24SE], S11110-S11116 [29SE], S12714 [20OC]
        ------ observance of Food Check-Out Day, S523 [9FE]
        ------ relief for agricultural producers, small businesses, and
            rural communities adversely affected by low commodity prices,
            S11093 [29SE], S11094 [29SE], S11289 [1OC], S11415 [5OC], S11416
            [5OC], S11419-S11422 [5OC] relief for agricultural producers,
            small businesses, and rural communities adversely affected by
            low commodity prices (H.R. 4560), S11162-S11165 [30SE]
        ------ relief for agricultural producers adversely affected by low
            commodity prices and weather, S12368 [12OC], S12609-S12611
            [15OC], S12784 [21OC]
        Air Force:  pilot retention, S9717 [1SE]
        Armed Forces:  improve pay, housing, retirement benefits, and health
            care, S9908 [3SE]
        ------ increase hazardous duty pay for certain air crew members,
            S6669 [19JN]
        ------ revise basis of eligibility for hardship pay relative to
            location and duties, S4882 [14MY]
        Army:  eliminate backlog of unpaid retirement pay, S7057 [25JN],
            S7058 [25JN]
        Aviation:  allow families of international airline disaster victims
            a fair jury trial to receive just compensation for their loss,
            S10907-S10910 [24SE], S10945 [25SE], S10946 [25SE]
        Bankruptcy:  protection of retirement savings, S10186 [10SE], S10508
            [17SE]
        ------ treatment of child support and alimony payments, S9926 [3SE],
            S10189 [10SE], S10453 [17SE]
        ------ treatment of college savings accounts, S10740 [23SE], S10741
            [23SE]
        Budget:  ensure continued enforcement of pay-as-you-go requirements
            relative to trust funds (S. 1587), S199-S201 [29JA]
        ------ establish reserve fund to provide certain disabled
            beneficiaries with opportunities to return to work, S3088 [2AP]
        ------ treatment of certain trust funds relative to the annual
            baseline (S. 1588), S199-S201 [29JA]
        ------ use of budget surplus to reduce Social Security payroll tax
            and establish personal retirement accounts, S3080 [2AP]
        ------ use of surplus for tax relief, deficit reduction or Social
            Security reform, S3065-S3067 [2AP], S3078 [2AP]
        Business and industry:  ensure economic equity for women (S. 71),
            S3116 [2AP], S6033 [10JN]
        ----- ensure economic equity for women (S. 71), star print, S2878
            [31MR]
        ------ treatment of personal employment information reported to the
            National Directory of New Hires (S. 1865), S2661 [26MR]
        ------ tribute to 3M (company) and Cargill, Inc., for global
            operations that increase the U.S. standard of living, S3728
            [28AP]
        California:  distribution of certain revenues from the Mineral
            Springs parcel to certain members of the Agua Caliente Band of
            Cahuilla Indians (H.R. 700), S12395 [12OC]
        CBO:  budget analysis, S8273 [16JY], S8458 [17JY]
        Civil rights:  prohibit discrimination in the payment of wages based
            on sex, race, or national origin (S. 232), S3116 [2AP]
        Colorado:  public welfare programs reform legislation, S10641-S10643
            [21SE]
        Congress:  legislative priorities, S300 [3FE]
        Courts:  adjust current salaries and provide procedures for future
            adjustments of salaries of Federal judges (S. 394), S787 [12FE]
        Dept. of Agriculture:  establish a commodity loan program that
            provides a fair return to producers relative to the cost of
            production (S. 1918), S3132-S3135 [2AP]
        ------ Farm Service Agency employment assistance relative to
            reductions in force, S2612 [26MR]
        ------ modify overtime and holiday pay for veterinarians performing
            meat and poultry inspections (S. 2511), S10724 [22SE], S11002
            [25SE]
        Dept. of Defense:  authorize pay increase for military personnel,
            S7112 [25JN], S9326 [30JY]
        ------ compensation limits for certain defense contractor personnel,
            S6679 [19JN]
        ------ provide open enrollment for Survivor Benefit Plan, S6678
            [19JN]
        Dept. of State:  calculation of Bureau of Diplomatic Security
            agents' retirement annuities (H.R. 633), S12681 [20OC]
        Dept. of the Treasury:  prohibit issuing regulations dealing with
            hybrid transactions (S. 2535), S11279-S11281 [1OC]
        Dept. of Veterans Affairs:  cost-of-living adjustment for
            compensation to veterans with service-connected disabilities and
            improvements in education, housing, and cemetery programs (H.R.
            4110), S12918-S12936 [21OC]
        ------ provide cost-of-living or locality pay increase to certain VA
            hospital nurses, S8444 [17JY], S8445 [17JY]
        District of Columbia:  impose an income tax on nonresident workers
            to fund a regional education and workforce training system and
            to improve school facilities (S. 1070), S2752 [30MR]
        Education:  provide incentives to States to establish and administer
            periodic teacher testing and merit pay programs for elementary
            and secondary school teachers (S. 2422), S9594-S9596 [31JY]
        Employee Benefit Research Institute:  anniversary, S10328 [14SE]
        Employment:  minimum wage and overtime exemptions for licensed
            funeral directors (S. 2405), S9562 [31JY]
        ------ provide compensatory time opportunities and certain work
            programs for private sector employees, S2410-S2415 [23MR],
            S2452-S2456 [24MR], S2485 [24MR]
        ------ provide State authority to permit certain employers of
            domestic workers to make annual wage reports (S. 1880), S2765
            [30MR]
        Equal Pay Act:  anniversary, S6033 [10JN]
        ERISA:  protect the rights of participants and beneficiaries of
            terminated pension plans (S. 2475), S10384 [15SE]
        Fair Labor Standards Act:  anniversary, S7161 [25JN], S7211 [25JN]
        Families and domestic relations:  expand tax credits and grant
            programs to increase affordability, quality, and safety of child
            care (S. 1577), S115-S123 [28JA]
        ------ increase availability, affordability, and quality of child
            care, S103 [28JA], S690 [12FE], S2709 [27MR], S2800-S2809 [31MR]
            increase availability, affordability, and quality of child care
            (S. 1610), S388-S393 [4FE], S2784 [31MR], S5461 [22MY]
        ------ provide equitable child care relief for stay at-home parents,
            S2736-S2738 [30MR], S2757 [30MR], S2782-S2785 [31MR] provide
            equitable child care relief for stay at-home parents (S. Con.
            Res. 77), star print, S1367 [4MR]
        Federal courts:  improve operation and administration (S. 2516),
            S10923 [24SE]
        Federal employees:  modify the conditions that must be met before
            certain alternative pay authorities may be exercised by the
            President (S. 1679), S1127 [26FE]
        Finnerty, Paul G. and Nancy:  relief relative to overestimation of
            railroad retirement benefits (S. 2459), S10209 [10SE]
        GAO:  release of report on private and employer-based health
            insurance, S6633 [18JN]
        Government:  define role and scope, S9910 [3SE]
        Housing:  provide fairness in the home foreclosure process (S.
            2280), S7882 [9JY]
        Insurance:  order of precedence to be applied in the payment of life
            insurance benefits (H.R. 1316), S6638 [18JN]
        IRS:  classification of fishing permits and permits for special
            tools as seizable profits, S4518 [7MY]
        ------ congressional review of regulations that increase revenues,
            S4418 [6MY], S4419 [6MY]
        ------ establish a full-time Board of Governors, S4245 [5MY],
            S4393-S4397 [6MY], S4402 [6MY]
        ------ establish private citizens oversight board to aid in the
            processing of public information, S7648 [8JY]
        ------ expedite dispute resolution process, S7638 [8JY]
        ------ extend burden of proof requirements to all tax liabilities,
            S4484 [7MY], S4485 [7MY]
        ------ failure of employees to file and pay taxes, S4414 [6MY]
        ------ improve access to the Office of the Taxpayer Advocate through
            addition of a legal counsel, S4460 [7MY]
        ------ limit disclosure and use of Federal tax return information to
            States, S4464 [7MY] limit disclosure and use of Federal tax
            return information to States for purposes of administering State
            income tax laws, S4487 [7MY]
        ------ notification requirements for release of income tax return
            information to outside parties, S4466 [7MY]
        ------ prevent tax avoidance by foreign-based multinational
            companies using transfer pricing methods, S4203 [4MY]
        ------ prohibit use of random audits in examination process, S9235
            [29JY]
        ------ prohibit use of random audits in its examination process,
            S4481 [7MY], S4512-S4514 [7MY]
        ------ prohibit use of random audits in its examination process (S.
            2008), S3791 [29AP], S4032 [1MY]
        ------ provide uniform application of confidentiality privileges
            relative to taxpayer communications with authorized tax
            practitioners (S. 1737), S1699 [10MR]
        ------ require advance notification before disclosure of income tax
            return information to State and local governments, S4464 [7MY]
        ------ require small business representation on Oversight Board,
            S4406 [6MY], S4407 [6MY], S4491 [7MY]
        ------ restructure and improve taxpayer rights (S. 1669), S920-S922
            [24FE]
        ------ restructure and improve taxpayer rights (S. 1747), S1779
            [11MR]
        ------ restructure and reform, S263 [2FE], S305 [3FE], S724 [12FE],
            S2285 [19MR], S2286 [19MR], S2287 [19MR], S2703 [27MR], S2892
            [1AP], S3032 [2AP], S3033 [2AP], S3117 [2AP], S4027-S4033 [1MY],
            S4137-S4139 [1MY]
        ------ restructure and reform (H.R. 2676), S4143 [4MY], S4147-S4197
            [4MY], S4203 [4MY], S4223-S4225 [5MY], S4237-S4247 [5MY], S4251
            [5MY], S4351-S4353 [5MY], S4377 [5MY], S4379-S4409 [6MY],
            S4413-S4432 [6MY], S4452-S4487 [7MY], S4489-S4521 [7MY], S4523
            [7MY], S10638 [21SE]
        ------ restructure and reform (H.R. 2676), conference report, S7521
            [6JY], S7565 [7JY], S7566 [7JY], S7621-S7668 [8JY], S7670-S7675
            [8JY], S7717-S7723 [9JY], S8016 [10JY], S8150 [14JY]
        ------ restructure and reform (H.R. 2676), unanimous-consent
            agreement, S4244 [5MY], S4379 [6MY], S4413 [6MY], S4432 [6MY]
        ------ study current procedures on detection of tax underpayments
            and fraud, S4397-S4402 [6MY]
        ------ study transfer pricing enforcement efforts, S4404 [6MY],
            S4405 [6MY]
        ------ termination of employees for willful failure to file income
            tax returns or threatening an audit for retaliatory purposes,
            S4486 [7MY]
        ------ treatment of certain life insurance policyholder dividends,
            S12760 [21OC]
        ------ treatment of electronic signature verification for taxpayers
            filing returns electronically, S4429-S4432 [6MY]
        Kaczynski, David R. and Patrik, Linda E.:  exclude from taxation any
            portion of rewards donated to victims of the Unabomber or used
            for attorneys' fees, S12943 [21OC]
        ----- exclude from taxation any portion of rewards donated to
            victims of the Unabomber or used for attorneys' fees (S. 2520),
            S10986 [25SE]
        Kentucky:  prohibit taxation of compensation of Tennessee residents
            for services as Federal employees at Fort Campbell, KY (S.
            2612), S12179 [9OC]
        Labor unions:  Presidential actions relative to resolving the
            dispute between Northwest Airlines, Inc., and the Air Line
            Pilots Association (S. Res. 270), S9885 [2SE]
        Medicaid:  allow States to exempt trust funds for the disabled from
            estate recovery programs (S. 2462), S10241 [11SE]
        Members of Congress:  deny cost-of-living adjustments, S9101 [28JY]
        Minimum wage:  level, S707 [12FE], S1802 [11MR], S4776 [13MY],
            S9903-S9907 [3SE], S9922 [3SE], S10096 [9SE], S10183 [10SE],
            S10193 [10SE], S10194 [10SE], S10260-S10263 [11SE], S10647
            [21SE], S10678 [22SE], S10680-S10697 [22SE], S10716 [22SE],
            S11058 [28SE]
        ------ level (S. 1573), S51-S56 [27JA], S409 [4FE]
        ------ level (S. 1805), S2305 [19MR]
        National Payroll Week:  observance, S10328 [14SE]
        Navy:  eligibility for special duty pay for certain divers, S6674
            [19JN]
        ------ pilot retention, S9717 [1SE]
        Northwest Airlines, Inc.:  impact of Air Line Pilots Association
            strike on air travel in North Dakota, S9853 [2SE]
        Oregon:  impact of Federal policies on family farms, S6131 [11JN]
        Patent and Trademark Office:  develop and implement computer
            networks to ensure enhanced electronic access to information,
            S12630 [15OC]
        ------ funding for salaries and expenses (H.R. 3723), S12601 [14OC],
            S12630 [15OC], S12639 [15OC]
        Pensions:  ensure accessibility, portability, and protection of
            retirement benefits (S. 2249), S7264 [26JN]
        ----- ensure accessibility, portability, and protection of
            retirement benefits (S. 2339), S8672-S8676 [21JY]
        ------ waive limit on benefits from multiemployer plans (S. 2267),
            S7577 [7JY]
        Public welfare programs:  food stamp eligibility for certain aliens,
            S4653-S4659 [12MY], S4665-S4680 [12MY], S5367 [22MY]
        ----- food stamp eligibility for certain aliens (S. 1763), S1991
            [16MR]
        ------ food stamp eligibility for legal aliens, S2966 [1AP], S3113
            [2AP]
        ------ reform, S107-S109 [28JA], S502 [9FE], S504 [9FE],
            S10641-S10643 [21SE]
        Railroads:  modify the guaranteed minimum benefit for widows and
            widowers relative to conversion from spouse to widow or widower
            annuity (S. Con. Res. 80), S1461 [5MR]
        ------ prevent the canceling of annuities to certain divorced
            spouses of workers whose widows elect to receive lump sum
            payments (S. 2455), S10207 [10SE]
        Rural areas:  Federal farm policies, S5493 [1JN]
        ------ Federal policies affecting farmers and agricultural
            communities, S9328 [30JY]
        Securities:  application of State statutes of limitations in certain
            fraud cases removed to Federal court, S4803-S4807 [13MY]
        ------ clarify definition of the term ``class action'', S4808-S4810
            [13MY]
        ------ limit the conduct of securities class actions under State law
            (S. 1260), S4778-S4816 [29JY] limit the conduct of securities
            class actions under State law (S. 1260), unanimous-consent
            agreement, S4710 [12MY], S4772 [13MY] limit the conduct of
            securities class actions under State law (S. 1260), unanimous-
            consent request, S4612 [11MY], S4613 [11MY]
        ------ limit the conduct of securities class actions under State law
            (S. 1260), S12444-S12450 [13OC]
        ------ limit the conduct of securities class actions under State law
            (S. 1260), conference report, S12579 [14OC], S12589 [14OC],
            S12737 [20OC], S12738 [20OC], S12906 [21OC]
        ------ preserve right of State and local governments and their
            pension programs to bring securities fraud suits under State
            law, S4811 [13MY]
        Senate Rules:  insertion of language in conference report that was
            not committed to them by either House, S7660-S7662 [8JY],
            S7672-S7675 [8JY]
        Social Security:  budget treatment of trust funds, S109 [28JA],
            S199-S201 [29JA], S260 [2FE], S1766-S1768 [11MR], S2150-S2154
            [18MR], S2757 [30MR], S2940-S2944 [1AP], S2949 [1AP], S3215
            [3AP], S3755 [29AP], S4611 [11MY], S6028 [10JN], S7243-S7247
            [26JN], S8710-S8734 [22JY], S9178 [29JY], S10234 [11SE], S10331
            [15SE], S10454 [17SE], S10971 [25SE], S11013 [28SE], S11017
            [28SE], S11148-S11152 [30SE], S11169 [30SE], S11170 [30SE],
            S11321-S11324 [2OC], S11401-S11405 [5OC], S11407-S11409 [5OC],
            S11539 [6OC], S12216 [9OC], S12366 [12OC], S12372 [12OC], S12374
            [12OC], S12477 [14OC]
        ------ budget treatment of trust funds (S. Res. 185), S1080 [26FE]
        ------ comparison of U.S. retirement security system with other
            countries, S8653-S8655 [21JY]
        ------ computation rule application to workers attaining age 65 in
            or after 1982 (S. 2003), S3785 [29AP]
        ------ create personalized retirement accounts (S. 2552),
            S11443-S11448 [5OC]
        ------ divert percentage of payroll tax into personal investment
            plans, increase retirement age, adjust Consumer Price Index, and
            reduce benefits to wealthier individuals (S. 2313), S8244-S8248
            [15JY]
        ------ divert percentage of payroll tax into personal investment
            plans, S10233 [11SE]
        ------ eliminate earnings test for retirement age individuals (S.
            1571), S49 [27JA]
        ------ ensure solvency of trust funds, S9545-S9547 [31JY]
        ------ establish pilot program for personalized retirement security
            through personal retirement savings accounts (S. 2369), S9244
            [29JY]
        ------ extend and clarify pay-as-you-go requirements relative to
            trust funds (S. 1678), S1011 [25FE]
        ------ open KidSave accounts for every child at birth and invest
            such accounts to build retirement savings (S. 2184), S6491
            [17JN], S6492 [17JN]
        ------ provide certain disabled beneficiaries with opportunities to
            return to work by improving access to health care (S. 1858),
            S2571 [25MR], S2572 [25MR], S2752 [30MR]
        ------ provide certain disabled beneficiaries with opportunities to
            return to work by improving access to health care (S. 1858),
            S12545 [14OC]
        ------ provide disabled beneficiaries opportunities to return to
            work, and extend Medicare coverage and tax credits for such
            beneficiaries (H.R. 3433), S5733 [5JN], S5737 [9JN]
        ------ provide disabled beneficiaries opportunities to return to
            work, and extend Medicare coverage and tax credits for such
            beneficiaries (H.R. 3433), S12593 [14OC]
        ------ reduce payroll taxes, S9403 [30JY], S9404 [30JY]
        ------ reduce payroll taxes (S. 1792), S2154-S2168 [18MR], S8447
            [17JY]
        ------ reform, S262 [2FE]
        ------ reform relative to women and minorities, S8985-S8987 [24JY]
        ------ use budget surplus to establish personal retirement savings
            accounts, S2917-S2929 [1AP]
        States:  provide tax credits for contributions to charitable
            organizations relative to delivery of welfare services (S.
            1994), S3715-S3720 [28AP]
        Tax Freedom Day:  observance, S4463 [7MY], S4469 [7MY]
        Taxation:  abatement of interest on underpayments by taxpayers in
            Presidentially declared disaster areas, S4196 [4MY], S4244
            [5MY], S4245 [5MY], S4506 [7MY]
        ----- abatement of interest on underpayments by taxpayers in
            Presidentially declared disaster areas (S. 2004), S3788 [29AP]
        ------ adjust deduction amounts for certain married couples and
            allow full deduction of health insurance costs for self-employed
            individuals, S6002 [10JN], S6007 [10JN], S6010-S6033 [10JN]
            adjust deduction amounts for certain married couples and allow
            full deduction of health insurance costs for self-employed
            individuals (S. 2147), S5790 [9JN]
        ------ adjust tax brackets for individuals with middle class income,
            S2906 [1AP], S2907 [1AP], S2908 [1AP] adjust tax brackets for
            individuals with middle class income (S. 1569), S48 [27JA],
            S7657 [8JY]
        ------ allow cash payment to Federal employees in lieu of parking
            benefits (S. 2575), S11713 [7OC], S11714 [7OC]
        ------ allow Farm and Ranch Risk Management Accounts, S8270 [16JY],
            S8293 [16JY]
        ------ allow Farm and Ranch Risk Management Accounts (S. 2078),
            S4833 [13MY]
        ------ allow investment of certain coins in individual retirement
            accounts and other individually directed pension plan accounts
            (S. 1980), S3543 [23AP]
        ------ allow married couples to file combined return under which
            each spouse is taxed using rates applicable to single filers,
            S2944 [1AP], S2945 [1AP], S2950 [1AP] allow married couples to
            file combined return under which each spouse is taxed using
            rates applicable to single filers (H.R. 2456), S2096 [17MR]
            allow married couples to file combined return under which each
            spouse is taxed using rates applicable to single filers (S.
            1285), S254 [2FE]
        ------ allow registered vendors to administer claims for refund of
            kerosene sold for home heating use (S. 2633), S12563 [14OC]
        ------ allow tax credits for certain non-public school expenses and
            contributions to charitable school-tuition organizations (S.
            2602), S12169 [9OC]
        ------ capital gains rates, S7651 [8JY], S7659-S7662 [8JY], S7721
            [9JY], S7919 [10JY]
        ------ capital gains rates, tax incentives, and income averaging for
            farmers (S. 2371), S9426-S9431 [30JY]
        ------ capital gains rates (S. 2214), S7698 [8JY]
        ------ clarify the income and gift tax consequences of catching and
            returning record home run baseballs, S9955 [8SE]
        ------ clarify treatment of agricultural cooperatives and allow
            declaratory judgment relief for such cooperatives (S. 2498),
            S10591 [18SE]
        ------ deductibility of business meal expenses for individuals who
            are subject to Federal limitations on hours of service (S.
            2628), S12405 [12OC]
        ------ disallow elementary and secondary education expenses as an
            authorized deduction from education individual retirement
            accounts, S3256-S3260 [20AP], S3328-S3331 [21AP], S3333-S3334
            [21AP]
        ------ earned income tax credit, S8324 [16JY]
        ------ eliminate marriage tax penalty, increase income level for
            certain tax brackets, shorten holding period for long-term
            capital gains, index capital assets for inflation, and reduce
            estate taxes (S. 1711), S1436 [5MR], S1437 [5MR]
        ------ eliminate marriage tax penalty by adjusting income tax rate
            brackets and standard deduction amounts, S5275 [21MY],
            S5293-S5296 [21MY], S5499 [1JN], S5502 [1JN], S5589 [4JN],
            S5598-S5601 [4JN], S5608-S5620 [4JN], S5672 [5JN], S5675-S5679
            [5JN], S5748-S5752 [9JN], S8453-S8456 [17JY], S8459-S8464
            [17JY], S8597-S8600 [21JY], S9164-S9179 [29JY], S9184 [29JY],
            S9191 [29JY], S9198 [29JY], S9233 [29JY], S9236 [29JY], S9237
            [29JY]
        ------ eliminate marriage tax penalty by adjusting income tax rate
            brackets and standard deduction amounts, S10390 [15SE], S11040
            [28SE], S11401-S11405 [5OC]
        ------ eliminate marriage tax penalty by adjusting standard
            deduction amounts (S. 1989), S3654 [27AP], S5296 [21MY]
        ------ eliminate the temporary increase in unemployment tax (S.
            2170), S6405 [16JN]
        ------ elimination of estate and gift taxes (S. 2318), S8382 [16JY]
        ------ employee option to receive taxable cash compensation in lieu
            of nontaxable parking benefits, S1742 [11MR]
        ------ employer credits for expenses of providing child care
            services to employees (S. 2593), S11986 [8OC]
        ------ enhance the portability of retirement benefits (S. 2329),
            S8484 [17JY], S8516 [17JY]
        ------ ensure taxpayer confidence in the problem resolution process
            by providing a more independently operated Office of the
            Taxpayer Advocate, S4237-S4241 [5MY]
        ------ establish flat tax rates for individuals and businesses,
            S4521 [7MY]
        ------ exclusion from gross income for foster care payments relative
            to certain nongovernmental placement agencies (S. 2568), S11706
            [7OC]
        ------ exclusion of gain from the sale of a principal residence and
            the sale of farmland (S. 2388), S9447 [30JY]
        ------ extend certain expiring provisions (S. 2622), S12324-S12337
            [10OC]
        ------ extend due date for filing a tax return for any member of a
            uniformed service on a tour of duty outside the U.S. (S. 2426),
            S11504 [5OC]
        ------ extend the work opportunity credit (S. 2230), S7192 [25JN],
            S7193 [25JN]
        ------ extend work opportunity tax credit relative to dislocated
            workers in areas suffering extensive job losses (S. 2018), S3936
            [30AP]
        ------ implement return-free filing system, S4612 [11MY]
        ------ impose excise tax on persons who acquire structured
            settlement payments in factoring transactions (S. 2543), S11340
            [2OC], S11499 [5OC]
        ------ increase allowable rebate for farmers to offset current
            operating losses (S. 2467), S10320 [14SE]
        ------ increase amount of Social Security benefits exempt from tax
            for single taxpayers (S. 2515), S10923 [24SE]
        ------ increase amount of taxable income which is taxed at the
            lowest rate, S4481 [7MY]
        ------ increase amount which may be contributed to defined
            contribution pension plans (S. 1856), S2570 [25MR]
        ------ increase State cap on private activity bonds (S. 1251),
            S6501-S6503 [17JN]
        ------ liability of spouses on joint Federal income returns, S4196
            [4MY], S4241 [5MY]
        ------ liability of spouses on joint Federal income returns (S.
            1682), S1071 [26FE], S1072 [26FE]
        ------ liability of spouses on joint Federal income tax returns,
            S4473 [7MY], S4474 [7MY]
        ------ permanently extend income averaging for farmers, S4476 [7MY]
        ------ permanently extend income averaging for farmers (S. 1879),
            S2764 [30MR], S2765 [30MR] permanently extend income averaging
            for farmers (S. 2421), S9593 [31JY]
        ------ promote retirement savings (S. 2635), S12563 [14OC]
        ------ provide a nonrefundable credit to individuals for the payment
            of real estate taxes (S. 1911), S3126 [2AP]
        ------ provide additional retirement savings opportunities for small
            employers and self-employed individuals (S. 2130), S5634 [4JN]
        ------ provide relief for individuals, families, farmers, and small
            businesses, and establish incentives for education,
            S11401-S11405 [5OC], S12216 [9OC] provide relief for
            individuals, families, farmers, and small businesses, and
            establish incentives for education (H.R. 4579), S11013 [28SE],
            S11017 [28SE], S11020 [28SE], S11068 [28SE], S11069 [29SE],
            S11148-S11152 [30SE], S11169 [30SE], S11170 [30SE],
            S11321-S11324 [2OC], S11406 [5OC], S11627 [6OC], S12279-S12281
            [10OC]
        ------ rates, S97 [28JA], S203 [29JA], S261 [2FE], S287-S289 [3FE],
            S882-S884 [24FE], S1182 [2MR], S2354-S2356 [20MR], S2731-S2733
            [30MR], S2749 [30MR], S2880-S2886 [1AP], S2897 [1AP],
            S6008-S6010 [10JN], S6561 [18JN], S7626 [8JY], S7627 [8JY],
            S8273 [16JY], S8461 [17JY], S10638 [21SE], S10640 [21SE], S10870
            [24SE], S11571 [6OC], S12379 [12OC], S12713 [20OC]
        ------ reduce holding period for certain capital gains rates (S.
            1748), S1884 [12MR]
        ------ reduce maximum capital gains rates, index capital assets for
            inflation, and repeal estate and gift taxes and the tax on
            generation-skipping transfers (S. 1635), S731-S733 [12FE], S4846
            [14MY], S7919 [10JY]
        ------ repeal limitation on the amount of receipts attributable to
            military property which may be treated as exempt foreign trade
            income (S. 2296), S8135 [14JY]
        ------ repeal limitation on the use of foreign tax credits under the
            alternative minimum tax (S. 2442), S9974 [8SE]
        ------ replace the dependent care credit with an increase in the
            child tax credit for certain children (S. 2079), S4906 [14MY],
            S4907 [14MY]
        ------ require burden of proof to be on the Dept. of the Treasury in
            all tax cases, S7653 [8JY]
        ------ simplify Tax Code and reduce compliance costs, S3090 [2AP],
            S7638 [8JY], S7641 [8JY], S7643 [8JY]
        ------ State authority to tax compensation paid to certain
            employees, S7112-S7117 [25JN]
        ------ State authority to tax compensation paid to certain
            employees, S11215-S11225 [1OC], S11232 [1OC]
        ------ State offsets relative to Federal tax refunds, S4468 [7MY]
        ------ terminate Internal Revenue Code, S297 [3FE], S3031-S3033
            [2AP], S9113-S9115 [28JY], S9118 [28JY]
        ------ terminate Internal Revenue Code (S. 1520), S816 [23FE]
        ------ terminate Internal Revenue Code (S. 1673), S1003-S1006
            [25FE], S1245 [3MR]
        ------ treatment of Alaska Native settlement trusts (S. 2065), S4714
            [12MY]
        ------ treatment of Alaska Permanent Fund dividends received by
            certain children (S. 1974), S3536 [23AP]
        ------ treatment of businesses operating abroad (S. 2231),
            S7193-S7195 [25JN]
        ------ treatment of certain liquidating distributions of a regulated
            investment company or real estate investment trust which are
            allowable as a deduction (S. 2122), S5453 [22MY]
        ------ treatment of distributions from State prepaid tuition
            programs used to pay higher education expenses relative to
            private colleges and universities, S3516 [23AP]
        ------ treatment of education individual retirement accounts
            relative to elementary and secondary school expenses (H.R.
            2646), S2168-S2171 [18MR], S2172-S2175 [18MR], S2237-S2239
            [19MR], S2265-S2268 [19MR], S2285-S2290 [19MR], S2358-S2362
            [20MR], S2389-S2390 [23MR], S2631-S2636 [26MR], S2753 [30MR],
            S3240 [20AP], S3249-S3274 [20AP], S3321-S3331 [21AP],
            S3333-S3353 [21AP], S3375-S3407 [22AP], S3410-S3423 [22AP],
            S3469-S3495 [23AP], S3499-S3528 [23AP], S3562 [24AP],
            S3575-S3578 [24AP], S3602 [27AP], S3660 [27AP], S4449 [6MY]
            treatment of education individual retirement accounts relative
            to elementary and secondary school expenses (H.R. 2646),
            conference report, S6867-S6875 [23JN], S6918-S6935 [24JN], S7010
            [24JN], S7216 [25JN], S7937 [10JY] treatment of education
            individual retirement accounts relative to elementary and
            secondary school expenses (H.R. 2646), conference report--
            unanimous-consent agreement, S6852 [23JN] treatment of education
            individual retirement accounts relative to elementary and
            secondary school expenses (H.R. 2646), motion to proceed,
            S1925-S1930 [13MR], S2086-S2094 [17MR] treatment of education
            individual retirement accounts relative to elementary and
            secondary school expenses (H.R. 2646), unanimous-consent
            agreement, S2196 [18MR], S2289 [19MR], S2481 [24MR], S2729
            [27MR], S2730 [27MR], S3484 [23AP], S3499 [23AP] treatment of
            education individual retirement accounts relative to elementary
            and secondary school expenses (H.R. 2646), unanimous-consent
            request, S1923-S1925 [13MR] treatment of education individual
            retirement accounts relative to elementary and secondary school
            expenses (H.R. 2646), veto, S8993 [24JY] treatment of education
            individual retirement accounts relative to elementary and
            secondary school expenses (S. 1133), S2097-S2099 [17MR], S2104
            [17MR], S2138 [17MR], S2210 [18MR], S2247 [19MR], S2401 [23MR]
        ------ treatment of estate, gift, and generation-skipping transfer
            taxes, S254 [2FE]
        ------ treatment of gross income for amounts received under
            qualified group legal services plans (S. 2200), S6767 [22JN]
        ------ treatment of income from land sold to a government agency or
            a nonprofit organization for conservation purposes (S. 2376),
            S9434 [30JY]
        ------ treatment of individual retirement accounts, S4380 [6MY],
            S4383 [6MY], S4384 [6MY], S4388-S4390 [6MY], S7651 [8JY], S7721
            [9JY], S7722 [9JY]
        ------ treatment of individual retirement accounts relative to
            charitable contributions (S. 1734), S1797 [11MR]
        ------ treatment of liquidations of closely held corporations or
            property to transfer assets to charitable organizations, S12828
            [21OC]
        ------ treatment of reparations received by Holocaust survivors (S.
            2549), S11450 [5OC]
        ------ treatment of stapled real estate investment trusts (S. 1871),
            S2681 [26MR]
        ------ treatment of State and private education savings plans and
            allow private colleges to offer prepaid tuition plans (S. 2425),
            S9598 [31JY]
        ------ treatment of the sale of a principal residence by a member of
            the Armed Forces relative to active duty time spent away from
            home (S. 1799), S2300 [19MR]
        ------ treatment of U.S. utilities' foreign investments relative to
            foreign tax credits and deductible interest allocation rules (S.
            2630), S12561 [14OC]
        ------ treatment of unused nontaxable benefits under cafeteria
            plans, flexible spending arrangements, and health flexible
            spending accounts (S. 2304), S8137 [14JY]
        Telecommunications:  establish a program for training and employing
            residents of low-income rural areas in new telecommunications
            industry jobs (S. 2624), S12341 [10OC]
        Unemployment:  improve the collection of Federal unemployment taxes
            and the provision of such revenues for employment security
            administration (S. 2556), S11583 [6OC]
        Veterans:  increase service-connected disability benefits for
            veterans and survivors (S. 2273), S7679 [8JY]
        ------ increase service-connected disability benefits for veterans
            and survivors (S. 2273), S11196 [30SE]
        World War II:  provide redress for inadequate restitution of assets
            seized by the U.S. Government which belonged to victims of the
            Holocaust (S. 1564), S63 [27JA]
      Reports
        Crop Damage Estimate for Louisiana:  Louisiana State University
            Agricultural Center, S10582 [18SE]
        Farm Economy:  Bob Stallman, American Farm Bureau Federation,
            H7701-H7703 [15SE]
      Reports filed
        Bipartisan Panel To Design Long-Range Social Security Reform:
            Committee on Ways and Means (House) (H.R. 3546) (H. Rept. 105-
            493), H2317 [23AP]
        Calculation of Bureau of Diplomatic Security Agents' Retirement
            Annuities:  Committee on International Relations (House) (H.R.
            633) (H. Rept. 105-755), H9178 [28SE]
        Civil Service Retirement System Actuarial Redeposit Act:  Committee
            on Government Reform and Oversight (House) (H.R. 2566) (H. Rept.
            105-757), H9273 [1OC]
        Consideration of Conference Report on H.R. 2646, Education Savings
            and School Excellence Act:  Committee on Rules (House) (H. Res.
            471) (H. Rept. 105-579), H4628 [16JN]
        Consideration of Conference Report on H.R. 2676, IRS Restructuring
            and Reform Act:  Committee on Rules (House) (H. Res. 490) (H.
            Rept. 105-602), H5296 [24JN]
        Consideration of H.R. 2888, Sales Incentive Compensation Act:
            Committee on Rules (House) (H. Res. 461) (H. Rept. 105-572),
            H4324 [9JN]
        Consideration of H.R. 3097, Tax Code Termination Act:  Committee on
            Rules (House) (H. Res. 472) (H. Rept. 105-580), H4628 [16JN]
        Consideration of H.R. 3433, Provide Disabled Social Security
            Beneficiaries the Opportunities To Return to Work, Extend
            Medicare Coverage, and Continue Tax Credits:  Committee on Rules
            (House) (H. Res. 450) (H. Rept. 105-553), H3970 [22MY]
        Consideration of H.R. 3546, National Dialogue on Social Security
            Act:  Committee on Rules (House) (H. Res. 410) (H. Rept. 105-
            498), H2422 [28AP]
        Consideration of H.R. 4578, Establish Protect Social Security
            Account Into Which Budget Surpluses Will Be Deposited Until
            Long-Term Reform Is Enacted:  Committee on Rules (House) (H.
            Res. 552) (H. Rept. 105-744), H8626 [24SE]
        Consideration of H.R. 4579, Taxpayer Relief Act:  Committee on Rules
            (House) (H. Res. 552) (H. Rept. 105-744), H8626 [24SE]
        Consideration of H.R. 4618, Agriculture Disaster and Market Loss
            Assistance Act:  Committee on Rules (House) (H. Res. 551) (H.
            Rept. 105-743), H8626 [24SE]
        Dept. of HHS Additional Exceptions to the Imposition of Civil Money
            Penalties in Cases of Payments to Beneficiaries:  Committee on
            Ways and Means (House) (H.R. 3511) (H. Rept. 105-772), H9536
            [5OC]
        Distribution of Certain Revenues From the Mineral Springs Parcel in
            California to Certain Members of the Agua Caliente Band of
            Cahuilla Indians:  Committee on Indian Affairs (Senate) (H.R.
            700) (S. Rept. 105-349), S11042 [28SE]
        Education Savings and School Excellence Act:  Committee of
            Conference (H.R. 2646) (H. Rept. 105-577), H4567 [15JN]
        Establish Protect Social Security Account Into Which Budget
            Surpluses Will Be Deposited Until Long-Term Reform Is Enacted:
            Committee on Ways and Means (House) (H.R. 4578) (H. Rept. 105-
            738), H8527 [23SE]
        Federal Courts Improvement Act:  Committee on the Judiciary (Senate)
            (S. 2516), S11278 [1OC]
        IRS Restructuring and Reform Act:  Committee of Conference (H.R.
            2676) (H. Rept. 105-599), H5296 [24JN]
        ------ Committee on Finance (Senate) (H.R. 2676) (S. Rept. 105-174),
            S3428 [22AP]
        Make Percentage Limitations on Contributions to the Federal Employee
            Thrift Savings Plan Comparable to Amount Limitations on Elective
            Deferrals:  Committee on Government Reform and Oversight (House)
            (H.R. 2526) (H. Rept. 105-809), H10512 [10OC]
        Northern Mariana Islands Covenant Implementation Act:  Committee on
            Energy and Natural Resources (Senate) (S. 1275) (S. Rept. 105-
            201), S5694 [5JN]
        Patent and Trademark Office Salaries and Expenses Funding:
            Committee on the Judiciary (House) (H.R. 3723) (H. Rept. 105-
            528), H3104 [12MY]
        Provide Disabled Social Security Beneficiaries the Opportunities To
            Return to Work, Extend Medicare Coverage, and Continue Tax
            Credits:  Committee on Ways and Means (House) (H.R. 3433) (H.
            Rept. 105-537), H3365 [18MY]
        Provide Relief for Farmers and Small Businesses and Extend Certain
            Expiring Provisions:  Committee on Ways and Means (House) (H.R.
            4738) (H. Rept. 105-817), H10667 [12OC]
        Sales Incentive Compensation Act:  Committee on Education and the
            Workforce (House) (H.R. 2888) (H. Rept. 105-558), H4054 [3JN]
        Securities Litigation Uniform Standards Act:  Committee of
            Conference (House) (S. 1260) (H. Rept. 105-803), H10351 [9OC]
        ------ Committee on Banking, Housing, and Urban Affairs (Senate) (S.
            1260) (S. Rept. 105-182), S4206 [4MY]
        ------ Committee on Commerce (House) (H.R. 1689) (H. Rept. 105-640),
            H6069 [21JY]
        Tax Treatment of Education Individual Retirement Accounts Relative
            to Elementary and Secondary School Expenses:  Committee on
            Finance (Senate) (S. 1133) (S. Rept. 105-164), S836 [23FE]
        Taxpayer Relief Act:  Committee on Ways and Means (House) (H.R.
            4579) (H. Rept. 105-739), H8527 [23SE]
        Veterans Benefits Improvement Act:  Committee on Veterans' Affairs
            (House) (H.R. 4110) (H. Rept. 105-627), H5592 [15JY]
        Veterans' Compensation Cost-of-Living Adjustment Act:  Committee on
            Veterans Affairs (Senate) (S. 2273) (S. Rept. 105-341), S10657
            [21SE]
      Reports to constituents
        Hamilton, Lee H.:  Assessing Tax Cuts, E1890 [2OC]
        Hamilton, Representative:  Literacy in America, E1656 [9SE]
      Resolutions by organizations
        Tax Code Termination Act:  National Association of Manufacturers,
            H4650 [17JN]
      Rulings of the Chair
        IRS:  restructure and reform (H.R. 2676), conference report, S7660
            [8JY], S7673 [8JY]
      Statements
        Education and Wages:  Neale Gay and Liz Rocheleau, E1560 [5AU]
        Elimination of Marriage Tax Penalty by Adjusting Income Tax Rate
            Brackets and Standard Deduction Amounts:  Representative Weller,
            H2992 [7MY]
        Securities Litigation Uniform Standards Act:  Representative Klink,
            H10779 [13OC]
        ------ several Representatives, H10778 [13OC]
      Studies
        Personal Bankruptcy Crisis--Demographics, Causes, Implications, and
            Solutions:  Stu Feldstein, SMR Research Corp., H4369-H4373
            [10JN]
        U.S. Farm Programs:  Farm Journal, Inc., S10297 [14SE]
      Summaries
        Child Care A.C.C.E.S.S. Act (S. 1610), S391 [4FE]
        Employee Pension Portability and Accountability Act (H.R. 3672),
            E580 [2AP]
        Enhance the Portability of Retirement Benefits (S. 2329),
            S8485-S8487 [17JY]
        Global Investments, American Returns:  Emergency Committee for
            American Trade, S3728 [28AP]
        Pension Improvement Act (H.R. 3101), E14 [27JA]
        Private and Employer-Based Health Insurance Report:  GAO, S6634
            [18JN]
        Retirement Accessibility, Security, and Portability Act (H.R. 4152),
            E1253-E1255 [26JN]
        Structured Settlement Protection Act (H.R. 4314), E1420 [24JY],
            E1441 [24JY]
        Structured Settlement Protection Act (S. 2543), S11341 [2OC]
        Taxpayer Relief Act (H.R. 4579):  Lautenberg Amendment, S11627 [6OC]
        Veterans Benefits Improvement Act (H.R. 4110), H10391-H10393 [10OC]
      Tables
        Budget deficits and Social Security, S2921 [1AP]
        Budget treatment of Social Security trust funds, S8727 [22JY]
        CBO budget projections (1997-2008), S8730 [22JY]
        ------, S200 [29JA]
        Changes in capital gains tax rates under the Capital Gains Tax
            Simplification Act, H2040 [1AP], H5361 [25JN]
        Child care options under the Marriage Tax Elimination Act, E1320
            [16JY]
        Comparison between individual and married tax filers, H698 [3MR],
            H879 [5MR], H880 [5MR], H1142 [12MR], H1831 [31MR], H2298
            [23AP], H2595 [29AP], H2928 [6MY], H2992 [7MY], H2993 [7MY],
            H3592 [20MY], H4028 [3JN], H4476 [10JN], H4572 [16JN], H5038
            [23JN], H5961 [21JY]
        Comparison between Marriage Tax Elimination Act and child care tax
            credit, H1832 [31MR], H2298 [23AP], H2595 [29AP], H2992 [7MY],
            H3592 [20MY], H4476 [10JN], H5038 [23JN]
        Comparison of S. 2358, Persian Gulf War Veterans Act and the House-
            Senate compromise of H.R. 4110, Veterans Benefits Improvement
            Act, H11657 [20OC]
        Democratic versus Republican estimates of State-by-State farm aid,
            S11416 [5OC]
        Estimated budget effects of H.R. 4738, provide tax relief for
            farmers and small businesses and extend certain expiring
            provisions, H10631 [12OC]
        Estimated revenue effects of H.R. 2676, IRS Restructuring and Reform
            Act, S4381-S4383 [6MY]
        Factors relative to marriage tax penalties or bonuses, S5673 [5JN]
        Marriage penalty example in south suburbs, E1320 [16JY]
        Marriage Tax Elimination Act child care options, H698 [3MR], H880
            [5MR], H1142 [12MR]
        Marriage tax penalty legislation, E430 [19MR]
        Payroll taxes, S2921 [1AP]
        Savings growth through compound interest relative to education
            individual retirement accounts, S3333 [21AP]
        Selected large cities with an income tax on nonresidents--tax rate
            on residents and nonresidents and type of tax base, S3351 [21AP]
        State comparison of statute of limitations and aiding and abetting
            liability, H10778 [13OC]
        State comparisons of statute of limitations and aiding and abetting
            liability, H6059 [21JY]
        State unemployment compensation system reserves, S6406 [16JN], S6407
            [16JN]
        Tax Relief Extension Act estimated revenue effects, S12336 [10OC]
        Tax relief for farmers and ranchers vs. interest rate relief, H8964
            [26SE]
      Testimonies
        IRS Restructuring and Reform Act:  John Colaprete, S4224 [5MY]
        Jobs With Justice (organization) Hearing on Welfare/Workfare Issues:
             Brooks Sunkett, Communications Workers of America, E733 [1MY]
        ----- Christopher Lamb, Center on Social Welfare Policy and Law,
            E805 [7MY]
        ----- David Roth, Cleveland Works (organization), E734 [1MY]
        ----- Ilana Barger, People Organized To Win Employment Rights
            (organization), E818 [12MY]
        ----- Joselito Laudencia, Californians for Justice (organization),
            E804 [7MY]
        ----- Josie Mooney, Service Employees International Union, E734
            [1MY]
        ----- Laurie Barretto, Catholic Charities (organization), E817
            [12MY]
        ----- Paul Booth, American Federation of State, County and Municipal
            Employees, E806 [7MY]
        ----- Peggy Haack, E818 [12MY]
        ----- Sabrina Gillon, Campaign for a Sustainable Milwaukee
            (organization), E805 [7MY]
        ----- Wardell Yotaghan, Coalition To Protect Public Housing, E818
            [12MY]
      Texts of
        H. Con. Res. 202, provide equitable child care relief for stay at-
            home parents, H395 [11FE]
        H. Res. 410, consideration of H.R. 3546, National Dialogue on Social
            Security Act, H2478 [29AP]
        H. Res. 450, consideration of H.R. 3433, Ticket to Work and Self-
            Sufficiency Act, H4006 [3JN]
        H. Res. 461, consideration of H.R. 2888, Sales Incentive
            Compensation Act, H4465 [10JN]
        H. Res. 462, consideration of H.R. 3150, Bankruptcy Reform Act,
            H4338 [10JN]
        H. Res. 471, consideration of conference report on H.R. 2646,
            Education Savings and School Excellence Act, H4641 [17JN]
        H. Res. 472, consideration of H.R. 3097, Tax Code Termination Act,
            H4643 [17JN]
        H. Res. 490, consideration of conference report on H.R. 2676, IRS
            Restructuring and Reform Act, H5304 [25JN]
        H. Res. 552, consideration of H.R. 4578, establish Protect Social
            Security Account into which budget surpluses will be deposited
            until long-term reform is enacted, and H.R. 4579, Taxpayer
            Relief Act, H8722 [25SE]
        H. Res. 557, encourage identification of Holocaust-era assets and
            restitution of individual and communal property, H10180 [8OC],
            E1841 [28SE]
        H. Res. 592, Senate amendment to H.R. 4110, Veterans Benefits
            Improvement Act, H10374-H10389 [10OC]
        H.R. 633, Dept. of State Special Agent Retirement Act, H9484 [5OC]
        H.R. 700, distribution of certain revenues from the Mineral Springs
            parcel to certain members of the Agua Caliente Band of Cahuilla
            Indians, H10942 [15OC]
        H.R. 1689, Securities Litigation Uniform Standards Act, H6052-H6055
            [21JY]
        H.R. 2676, IRS Restructuring and Reform Act, S4147-S4182 [4MY],
            S4563-S4600 [8MY]
        H.R. 2888, Sales Incentive Compensation Act, H4473 [10JN]
        H.R. 3097, Tax Code Termination Act, H4654 [17JN], H4655 [17JN]
        H.R. 3150, Bankruptcy Reform Act, H4374-H4394 [10JN]
        H.R. 3433, Ticket to Work and Self-Sufficiency Act, H4007-H4018
            [3JN]
        H.R. 3546, National Dialogue on Social Security Act, H2487-H2490
            [29AP]
        H.R. 3583, Family Friendly Tax Relief Act, E518 [30MR]
        H.R. 3723, Patent and Trademark Office funding for salaries and
            expenses, H3041 [12MY]
        H.R. 3912, Senior Citizens' Freedom To Work Act, E915 [20MY]
        H.R. 4110, Veterans Benefits Improvement Act, H6885-H6889 [3AU]
        H.R. 4110, Veterans Programs Enhancement Act, S12919-S12932 [21OC]
        H.R. 4572, ensure uniformity of Federal and State pension plans
            relative to State income taxes, H10949 [15OC]
        H.R. 4578, establish Protect Social Security Account into which
            budget surpluses will be deposited until long-term reform is
            enacted, H8732 [25SE]
        H.R. 4579, Taxpayer Relief Act, H8806-H8835 [25SE]
        H.R. 4738, provide relief for farmers and small businesses and
            extend certain expiring tax provisions, H10622-H10628 [12OC]
        H.R. 4831, temporarily reenact chapter 12 of bankruptcy code and
            facilitate the bankruptcy and debt restructuring process
            relative to farmers, H10950 [15OC]
        S. 1260, Securities Litigation Uniform Standards Act, S4778 [13MY],
            S4815 [13MY], S9318-S9320 [29JY], H6120 [22JY]
        S. 1564, Holocaust Victims Redress Act, H7 [27JA]
        S. 1573, Fair Minimum Wage Act, S56 [27JA]
        S. 1577, Caring for Children Act, S116-S119 [28JA]
        S. 1587, Pay-As-You-Go Extension Act, S200 [29JA]
        S. 1588, Deficit Integrity Act, S200 [29JA]
        S. 1669, Putting the Taxpayer First Act, S922-S927 [24FE]
        S. 1673, Tax Code Termination Act, S1004 [25FE]
        S. 1678, Social Security Trust Fund Protection Act, S1012 [25FE]
        S. 1679, Federal Employee Pay Fairness Act, S1127 [26FE]
        S. 1682, liability of spouses on joint Federal income tax returns,
            S1072 [26FE]
        S. 1711, Half and Half--Tax Relief and Debt Reduction Act,
            S1437-S1440 [5MR]
        S. 1737, Taxpayer Confidentiality Act, S1699 [10MR]
        S. 1747, Taxpayer Bill of Rights 3, S1780-S1784 [11MR]
        S. 1748, Capital Gains Simplification Act, S1884 [12MR]
        S. 1763, Food Stamp Benefits for Aliens Restoration Act, S1992
            [16MR]
        S. 1792, Social Security Solvency Act, S2160-S2166 [18MR]
        S. 1799, tax treatment of the sale of a principal residence by a
            member of the Armed Forces relative to active duty time spent
            away from home, S2301 [19MR]
        S. 1805, Fair Minimum Wage Act, S2305 [19MR]
        S. 1871, tax treatment of stapled real estate investment trusts,
            S2681 [26MR]
        S. 1880, State authority to permit certain employers of domestic
            workers to make annual wage reports, S2766 [30MR]
        S. 1911, Working Middle Class Tax Relief Act, S3126 [2AP]
        S. 1974, tax treatment of Alaska Permanent Fund dividends received
            by certain children, S3537 [23AP]
        S. 1980, allow investment of certain coins in individual retirement
            accounts and other individually directed pension plan accounts,
            S3543 [23AP]
        S. 1989, Marriage Penalty Reduction Act, S3655 [27AP]
        S. 2079, replace the dependent care credit with an increase in the
            child tax credit for certain children, S4907 [14MY]
        S. 2122, tax treatment of certain liquidating distributions of a
            regulated investment company or real estate investment trust
            which are allowable as a deduction, S5453 [22MY]
        S. 2147, adjust tax deduction amounts for certain married couples
            and allow full deduction of health insurance costs for self-
            employed individuals, S5790 [9JN]
        S. 2170, eliminate the temporary increase in unemployment tax, S6406
            [16JN]
        S. 2200, tax treatment of gross income for amounts received under
            qualified group legal services plans, S6767 [22JN]
        S. 2249, Retirement Accessibility, Security, and Portability Act,
            S7264-S7280 [26JN]
        S. 2267, waive limit on benefits from multiemployer pension plans,
            S7578 [7JY]
        S. 2273, Veterans' Compensation Cost-of-Living Adjustment Act, S7679
            [8JY], S11196 [30SE]
        S. 2296, Defense Jobs and Trade Promotion Act, S8136 [14JY]
        S. 2318, Estate and Gift Tax Rate Reduction Act, S8382 [16JY]
        S. 2369, Personal Retirement Accounts Act, S9245-S9253 [29JY]
        S. 2371, Family Investment and Rural Savings Tax Act, S9428-S9430
            [30JY]
        S. 2421, permanently extend income averaging for farmers, S9594
            [31JY]
        S. 2422, Measures To Encourage Results in Teaching Act, S9595 [31JY]
        S. 2442, repeal limitation on the use of foreign tax credits under
            the alternative minimum tax, S9975 [8SE]
        S. 2455, prevent the canceling of annuities to certain divorced
            spouses of railroad workers whose widows elect to receive lump
            sum payments, S10207 [10SE]
        S. 2462, allow States to exempt Medicaid trust funds for the
            disabled from estate recovery programs, S10241 [11SE]
        S. 2475, Pension Plan Participant Protection Act, S10385 [15SE]
        S. 2511, Federal Meat and Poultry Employees Pay Act, S11002 [25SE]
        S. 2516, Federal Courts Improvement Act, S10923-S10926 [24SE]
        S. 2535, prohibit Dept. of Treasury issuing regulations dealing with
            hybrid transactions, S11281 [1OC]
        S. 2543, Structured Settlement Protection Act, S11340 [2OC]
        S. 2549, tax treatment of reparations received by Holocaust
            survivors, S11451 [5OC]
        S. 2575, Federal Employee Flexibility Act, S11714 [7OC]
        S. 2622, Tax Relief Extension Act, S12325-S12328 [10OC]
        S. 2624, Rural Employment in Telecommunications Industry Act, S12341
            [10OC]
        S. 2628, tax deductibility of business meal expenses for individuals
            who are subject to Federal limitations on hours of service,
            S12406 [12OC]
        S. 2630, tax treatment of U.S. utilities' foreign investments
            relative to foreign tax credits and deductible interest
            allocation rules, S12561 [14OC]
        S. Con. Res. 77, provide equitable child care relief for stay at-
            home parents, S772 [12FE]
        S. Con. Res. 80, modify the guaranteed minimum benefit for widows
            and widowers of railroad employees relative to conversion from
            spouse to widow or widower railroads annuity, S1461 [5MR]
        S. Res. 185, budget treatment of Social Security trust funds, S1080
            [26FE]
        S. Res. 270, Presidential actions relative to resolving the dispute
            between Northwest Airlines, Inc., and the Air Line Pilots
            Association, S9884 [2SE]
        S. Res. 282, budget treatment of trust funds, extension of pay-as-
            you-go requirements, and reservation of all surpluses relative
            to Social Security, S10929 [24SE]