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

    TAXATION
      Addresses
        Advantages of the Medical Innovation Tax Credit:  Leonard Zwelling,
            E999 [3JN]
        EDA and the Federal Role in Economics Development--an Historical
            Perspective:  John E. Corrigan, Economic Development
            Administration, E2110-E2112 [13OC]
        National Policy Objectives:  Speaker Gingrich, E272-E275 [3MR]
        Protection of Enrollees in Managed Health Care Plans and HMO's:
            Beverly L. Malone, S11542 [6OC]
        Social Security Saved! Senator Moynihan, S2155-S2157 [18MR]
        Surplus Politics--What Congress Should Do:  Senator Abraham,
            S1291-S1293 [3MR]
      Amendments
        Bankruptcy:  reform laws (H.R. 3150), H4374 [10JN], H4394 [10JN],
            H4397 [10JN], H4398 [10JN], H4400 [10JN], H4402 [10JN], H4403
            [10JN], H4404 [10JN], H4406 [10JN], H4407 [10JN], H4408 [10JN],
            H4409 [10JN]
        ------ reform laws (H.R. 3150), consideration (H. Res. 462), H4352
            [10JN]
        Disabled:  incentives to promote research and development of
            assistance technology and universally designed technology (S.
            2173), S6411 [16JN], S6425 [16JN]
        Education:  spending of a greater percentage of Federal tax dollars
            on children's classrooms (H.R. 3248), H8057 [18SE]
        ------ 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]
        Federal employees:  treatment of travel expenses (H.R. 930), H9446
            [5OC]
        Health:  protection of enrollees in managed care plans and HMO's
            (H.R. 4250), H6187 [22JY], H6283 [23JY], H6295 [23JY], H6382
            [24JY]
        Income:  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]
        Information services:  treatment of Internet and interactive
            computer service commerce (S. 442), S11052 [28SE], S11130
            [29SE], S11324 [2OC], S11347 [2OC], S11348 [2OC], S11349 [2OC],
            S11453 [5OC], S11454 [5OC], S11458 [5OC], S11462 [5OC], S11466
            [5OC], S11470 [5OC], S11474 [5OC], S11478 [5OC], S11482 [5OC],
            S11486 [5OC], S11490 [5OC], S11491 [5OC], S11492 [5OC], S11496
            [5OC], S11497 [5OC], S11572 [6OC], S11575 [6OC], S11600 [6OC],
            S11601 [6OC], S11605 [6OC], S11609 [6OC], S11628 [6OC], S11651
            [7OC], S11652 [7OC], S11656 [7OC], S11657 [7OC], S11659 [7OC],
            S11660 [7OC], S11670 [7OC], S11675 [7OC], S11676 [7OC], S11677
            [7OC], S11679 [7OC], S11687 [7OC], S11688 [7OC], S11716 [7OC],
            S11717 [7OC], S11721 [7OC], S11725 [7OC], S11729 [7OC], S11737
            [7OC], S11745 [7OC], S11753 [7OC], S11761 [7OC], S11768 [7OC],
            S11770 [7OC], S11776 [7OC], S11784 [7OC], S11785 [7OC], S11789
            [7OC], S11793 [7OC], S11794 [7OC], S11796 [7OC], S11802 [7OC],
            S11847 [8OC], S11848 [8OC], S11851 [8OC], S11853 [8OC]
        Internal Revenue Code:  terminate (H.R. 3097), H4655 [17JN]
        ------ terminate (H.R. 3097), consideration (H. Res. 472), H4649
            [17JN]
        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]
        NLRB:  treatment of businesses, labor organizations, and employees
            (H.R. 3246), H1619 [26MR]
        Pensions:  increase amount which may be contributed to defined
            contribution pension plans (S. 1856), S10245 [11SE]
        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]
        Taxpayer Relief Act:  restore and modify provisions relative to tax
            relief for agricultural production facilities sold to farmer
            cooperatives (H.R. 2513), S12879 [21OC], S12943 [21OC]
        Tobacco products:  tobacco industry liability settlement relative to
            health risks and marketing and manufacturing practices (S.
            1415), S5027 [18MY], S5034 [19MY], S5095 [19MY], S5116 [19MY],
            S5121 [19MY], S5135 [19MY], S5136 [19MY], S5140 [19MY], S5168
            [20MY], S5192 [20MY], S5194 [20MY], S5238 [20MY], S5239 [20MY],
            S5335 [21MY], S5336 [21MY], S5338 [21MY], S5341 [21MY], S5342
            [21MY], S5544 [2JN], S5551 [2JN], S5575 [2JN], S5626 [4JN],
            S5643 [4JN], S5652 [4JN], S5702 [5JN], S5703 [5JN], S5704 [5JN],
            S5705 [5JN], S5706 [5JN], S5708 [5JN], S5709 [5JN], S5710 [5JN],
            S5711 [5JN], S5712 [5JN], S5713 [5JN], S5717 [5JN], S5718 [5JN],
            S5719 [5JN], S5720 [5JN], S5721 [5JN], S5722 [5JN], S5724 [5JN],
            S5727 [5JN], S5728 [5JN], S5729 [5JN], S5730 [5JN], S5731 [5JN],
            S5800 [9JN], S5801 [9JN], S5802 [9JN], S5810 [9JN], S5818 [9JN],
            S5862 [9JN], S5906 [9JN], S5915 [9JN], S5925 [9JN], S5934 [9JN],
            S5943 [9JN], S5953 [9JN], S5962 [9JN], S5971 [9JN], S5981 [9JN],
            S6012 [10JN], S6030 [10JN], S6031 [10JN], S6054 [10JN], S6057
            [10JN], S6058 [10JN], S6059 [10JN], S6061 [10JN], S6064 [10JN],
            S6109 [10JN], S6110 [10JN], S6141 [11JN], S6170 [11JN], S6176
            [11JN], S6206 [11JN], S6207 [11JN], S6216 [11JN], S6225 [11JN],
            S6234 [11JN], S6244 [11JN], S6253 [11JN], S6254 [11JN], S6256
            [11JN], S6271 [11JN], S6324 [15JN], S6341 [15JN], S6373 [16JN],
            S6383 [16JN], S6425 [16JN], S6441 [17JN], S6472 [17JN], S6498
            [17JN]
      Analyses
        Bankruptcy Reform Act (H.R. 3150), E87 [4FE]
        Patient Protection Act (H.R. 4250), E1402-E1418 [23JY]
        Software Trade Secrets Protection Act (S. 1692), S1158-S1160 [27FE]
      Appendices
        Effects of Supermajority Requirements on State Economic Performance,
            H2149 [22AP]
      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]
        ------ H.R. 3150, Bankruptcy Reform Act, H9150 [28SE]
        ------ H.R. 3150, Consumer Bankruptcy Reform Act, S10787 [23SE]
      Articles and editorials
        After-School Crime Busting, S6142 [11JN]
        ``Aye'' to Adoption Credit, E1246 [26JN]
        Bankruptcy Bill Deserves Support--Measure Aims To Bolster Notion of
            Personal Responsibility for Finances, E1516 [3AU]
        Break in Capital Gains Tax Is Added to IRS Oversight, S7650 [8JY]
        Carl S. Smith--Harris County Will Miss Its Long-Time Public Servant,
            E1479 [30JY]
        Carl Smith, Tax Chief for 51 Years Dies, E1479 [30JY]
        Case for Tax Supermajority Requirement--A Look at the States, S3074
            [2AP]
        Common Ground on Patient Rights Hides a Chasm, H7002 [4AU], H7563
            [10SE]
        Congressional Agenda--Goals for a Generation, E259 [3MR]
        Don't Drain Public Schools, S3329 [21AP]
        Fair Taxation in Cyberspace, S11315 [2OC]
        Focus on Crisis Management . . ., E1913 [6OC]
        Get Tough on Bankruptcy Laws, S10190 [10SE]
        Hands Tied, Judges Rue Law That Limits HMO Liability, S8051 [13JY]
        Health Care's Painful Claims--Problems With Insurers Plague Many
            Patients, E1564 [5AU]
        HMO Horror Show, S9349 [30JY]
        HMOs May Highlight Hot Topics in Legislature--Bills Would Target
            Myriad of Patients' Complaints, S9349 [30JY]
        I Am a Weary American, E808 [11MY]
        IRS ``Rewards-for-Snitches'' Program Comes Under Fire, S4398 [6MY]
        Lawyers, States Tussle Over Tobacco-Suit Fees, S6172 [11JN]
        Mail-Order Taxes, Ghost of Christmas Future, S11317 [2OC]
        Making a Taxing Decision--Why Congress Should Pass the Tax
            Limitation Amendment, S3073 [2AP]
        Middle Class--Winning in Politics, Losing in Life, S8848 [23JY]
        Mistake Prevails, as Certainly as Death and Taxes, S7650 [8JY]
        President on Clean Water, S2960 [1AP]
        Promising Clean Water Strategy, S2960 [1AP]
        Public Trust Busting, S2154 [18MR], S2927 [1AP]
        Rethinking the Safety Net, H648 [26FE]
        Right Cuts, Wrong Time, S9888 [2SE]
        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]
        Tax Cut Opportunity, E1317 [16JY]
        $3 Election Check-Off Can Add Up, S3370 [21AP]
        Tinkering Won't Do the Job--The Only Sensible Solution Allows
            Private Investment, S2926 [1AP]
        Tobacco Bill Is Packed With Programs, Agencies, S6449 [17JN]
        23 Percent Solution?, E80 [3FE]
        Will IRS Reform Get ``Scored'' Into Tax Increase?, S3117 [2AP]
        Wrong Way on Social Security, S2927 [1AP]
      Bills and resolutions
        Adoption:  treatment of expenses, (see H.R. 4765), H10352 [9OC]
        Agricultural Market Transition Act:  treatment of certain prepaid
            farm expenses, (see H.R. 4641), H8931 [25SE]
        Agriculture:  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]
        ------ clarify treatment of agricultural cooperatives and allow
            declaratory judgment relief for such cooperatives, (see S.
            2498), S10588 [18SE]
        ------ credit for the nutrient management costs of animal feeding
            operations, (see S. 2493), S10517 [17SE]
        ------ exempt small issue bonds for agriculture from the State
            volume cap, (see S. 2501), S10588 [18SE]
        ------ 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]
        ------ Farmland Protection Program funding, (see S. 2596), S12163
            [9OC], (see S. 2597), S12163 [9OC]
        ------ increase allowable rebate for farmers to offset current
            operating losses, (see S. 2467), S10320 [14SE]
        ------ permanently extend income averaging for farmers, (see S.
            2421), S9556 [31JY], (see H.R. 4399), H7178 [4AU]
        ------ 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. 4690), H9345 [2OC]
        ------ treatment of estate taxes on family-owned farm businesses,
            (see H.R. 4587), H7914 [16SE]
        ------ treatment of farming-related gains and losses relative to
            eligibility for earned income tax credit, (see H.R. 4596), H8035
            [17SE]
        ------ use of income averaging for farmers, (see S. 1879), S2764
            [30MR], (see H.R. 3594), H1776 [30MR]
        Alaska:  treatment of Alaska Native settlement trusts, (see S.
            2065), S4712 [12MY], (see H.R. 4192), H5404 [25JN]
        Alaska Permanent Fund:  treatment of dividends received by certain
            children, (see S. 1974), S3534 [23AP]
        Alcoholic beverages:  treatment of beer, (see S. 2415), S9556 [31JY]
        ------ treatment of liquor and beer retailers, (see H.R. 4140),
            H5402 [25JN]
        Alternative minimum tax:  allow the work opportunity credit, (see
            H.R. 3772), H2705 [30AP]
        ------ repeal limitation on the use of foreign tax credits, (see S.
            2442), S9973 [8SE], (see H.R. 4541), H7583 [10SE]
        ------ repeal relative to the transfer of stock pursuant to an
            incentive stock option, (see H.R. 4279), H5956 [20JY]
        Animals:  treatment of sale of certain animals associated with
            educational programs, (see H.R. 3626), H2052 [1AP]
        Appropriations:  line-item veto, (see S. 2220), S7172 [25JN]
        Armed Forces:  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]
        ------ treatment of the sale of a principal residence 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]
        Auxiliary power units:  exempt from excise tax imposed on heavy
            trucks, (see H.R. 3275), H630 [25FE]
        Aviation:  investment credits for regional jet purchases and airline
            ticket tax reduction for certain rural flights, (see S. 2629),
            S12558 [14OC]
        ------ treatment of commercial aviation to and from airports located
            on sparsely populated islands, (see S. 2542), S11339 [2OC], (see
            H.R. 4703), H9536 [5OC]
        Bankruptcy:  reform laws, (see H.R. 3146), H240 [3FE], (see H.R.
            3150), H240 [3FE]
        ------ reform laws (H.R. 3150), consideration, (see H. Res. 462),
            H4324 [9JN]
        ------ reform laws (H.R. 3150), consideration of conference report,
            (see H. Res. 586), H10075 [8OC]
        ------ reform laws (H.R. 3150), correct enrollment, (see H. Con.
            Res. 346), H10243 [9OC]
        Budget:  allow reductions in the discretionary spending limits to be
            used to offset tax cuts, (see H.R. 3707), H2236 [22AP]
        ------ exclude old-age, survivors, and disability insurance program
            outlay and revenue totals from OMB and CBO budget
            pronouncements, (see H.R. 4503), H7413 [6AU]
        ------ treatment of any future budget surpluses, (see H. Con. Res.
            216), H446 [11FE]
        ------ use any surplus for payroll tax rebates and increased
            discretionary nondefense spending, (see H.R. 4379), H6879 [31JY]
        Business and industry:  allow employers a deduction for training
            expenses, (see H.R. 4451), H7412 [6AU]
        ------ bankruptcy reform, (see S. 1914), S3120 [2AP]
        ------ 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]
        ------ 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 S corporation eligibility for banks and small
            businesses, (see S. 2346), S8919 [23JY]
        ------ promote job creation and expand small businesses in
            economically-distressed communities, (see H.R. 3643), H2052
            [1AP]
        ------ provide additional incentives for the use of clean-fuel
            vehicles by enterprise zone businesses within empowerment zones,
            (see H.R. 3466), H1168 [16MR]
        ------ restore deduction for travel expenses of a taxpayer's spouse
            who accompanies the taxpayer on business travel, (see H.R.
            4390), H7177 [4AU]
        ------ S corporation reform, (see H.R. 4285), H6069 [21JY]
        ------ treatment of businesses operating abroad, (see S. 2231),
            S7172 [25JN], (see H.R. 4173), H5403 [25JN]
        ------ treatment of meals furnished to employees at a place of
            business, (see H.R. 4106), H4961 [22JN] treatment of meals
            furnished to employees at a place of business if they are
            furnished for the convenience of the employer, (see H.R. 3834),
            H3104 [12MY]
        ------ treatment of meals furnished to employees at a place of
            business if they are furnished for the convenience of the
            employer, (see H.R. 4638), H8931 [25SE]
        Charities:  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]
        Children and youth:  establish early childhood education services
            referral hotline, improve quality of child care services, and
            provide tax credit for employer expenses in providing certain
            dependent care services, (see H.R. 4102), H4961 [22JN]
        ------ relief to families to increase the affordability of child
            care, (see S. 1577), S113 [28JA]
        ------ replace the dependent care credit with an increase in the
            child tax credit for certain children, (see S. 2079), S4906
            [14MY]
        Coins and coinage:  allow investment of certain coins in individual
            retirement accounts and other individually directed pension plan
            accounts, (see S. 1980), S3534 [23AP]
        Colleges and universities:  allow a deduction for post-secondary
            tuition and related expenses in lieu of Hope and Lifetime
            Learning credits, (see H.R. 4072), H4711 [17JN]
        Computers:  examination and disclosure of certain source codes,
            programs and software, (see S. 1692), S1155 [27FE]
        ------ provide incentives to elementary and secondary teachers for
            acquisition of computer hardware and software, (see H.R. 4184),
            H5404 [25JN] provide incentives to elementary and secondary
            teachers for technology-related training, (see H.R. 4185), H5404
            [25JN]
        ------ treatment of contributions of computer technology and
            equipment to elementary or secondary schools, (see H.R. 4476),
            H7413 [6AU]
        ------ treatment of depreciation of computers and peripheral
            equipment, (see H.R. 3304), H754 [3MR]
        ------ treatment of year 2000 conversion costs for small businesses,
            (see H.R. 4134), H5297 [24JN]
        Conservation of energy:  provide incentives to reduce energy
            consumption, (see H.R. 4538), H7583 [10SE]
        Conservation of natural resources:  tax incentives for land sales
            for conservation purposes, (see H.R. 4496), H7413 [6AU]
        ------ 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]
        Constitutional amendments:  abolish personal income, estate, and
            gift taxes and prohibit the Government from engaging in business
            in competition with its citizens, (see H.J. Res. 116), H2423
            [28AP]
        ------ certain tax limitations, (see H.J. Res. 111), H677 [26FE]
        ------ prohibit courts from levying or increasing taxes, (see H.J.
            Res. 110), H446 [11FE]
        ------ require a two-thirds majority on the passage of legislation
            increasing taxes (H.J. Res. 111), consideration, (see H. Res.
            407), H2119 [21AP]
        Corporations:  treatment of certain transfers of assets and
            liabilities, (see H.R. 4852), H11549 [19OC]
        ------ treatment of reorganization or division, (see S. 2538),
            S11279 [1OC]
        Courts:  limit Federal authority to force State and local
            governments to assess, levy, or collect taxes, (see H.R. 3182),
            H445 [11FE]
        ------ require advance notice and judicial consent before seizure
            and exclude civil damages for unauthorized collection actions
            from income, (see H.R. 3277), H631 [25FE]
        Dept. of Agriculture:  make grants to establish additional rural
            enterprise communities, (see H.R. 4071), H4711 [17JN]
        ------ make grants to establish additional rural enterprise
            communities and empowerment zones, (see H.R. 4666), H9274 [1OC]
        Dept. of Commerce:  investigate imports of methyl tertiary-butyl
            ether from Saudi Arabia, (see S. 2391), S9425 [30JY]
        Dept. of HHS:  disapprove rule submitted on surety bond requirements
            for home health care providers under Medicare and Medicaid, (see
            S.J. Res. 50), S6037 [10JN], (see H.J. Res. 123), H4711 [17JN]
        Dept. of the Treasury:  prohibit issuing regulations dealing with
            hybrid transactions, (see S. 2535), S11279 [1OC], (see H.R.
            4663), H9274 [1OC]
        Disabled:  incentives to promote research and development of
            assistance technology and universally designed technology, (see
            S. 2173), S6405 [16JN], (see H.R. 4063), H4628 [16JN]
        Disasters:  abatement of interest on underpayments by taxpayers in
            Presidentially declared disaster areas, (see S. 2004), S3783
            [29AP], (see H.R. 3709), H2236 [22AP]
        District of Columbia:  allow Washington Convention Center Authority
            to finance revenue bonds to construct new convention center,
            (see H.R. 4237), H5736 [16JY]
        ------ designate as empowerment zone and modify tax treatment of
            residents, (see H.R. 3329), H850 [4MR]
        Economy:  require CBO and the Committee on Taxation (Joint) to use
            dynamic in addition to static economic modeling in the
            preparation of budgetary estimates of proposed changes in
            Federal revenue law, (see S. 2357), S9043 [27JY], (see H.R.
            4452), H7412 [6AU]
        Education:  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]
        ------ exclusion of employer-provided educational assistance, (see
            S. Res. 180), S1003 [25FE]
        ------ increase lifetime learning credit for secondary teachers
            returning to school for additional training, (see H.R. 3881),
            H3311 [14MY]
        ------ increase lifetime learning credit for teachers receiving
            technology training, (see S. 2229), S7172 [25JN]
        ------ increase maximum contribution to education savings accounts,
            (see H.R. 4147), H5402 [25JN]
        ------ issuance of tax-exempt private activity bonds to assist
            States in the construction and rehabilitation of public schools,
            (see S. 2397), S9555 [31JY]
        ------ permit private educational institutions to maintain certain
            qualified tuition programs, (see H.R. 3309), H754 [3MR]
        ------ provide a source of interest-free capital for school
            construction and renovation in States experiencing increased
            enrollment, (see H.R. 3652), H2053 [1AP]
        ------ spending of a greater percentage of Federal tax dollars on
            children's classrooms, (see S. Res. 168), S48 [27JA], (see S.
            1589), S226 [29JA], (see H.R. 3248), H577 [24FE]
        ------ spending of a greater percentage of Federal tax dollars on
            children's classrooms (H.R. 3248), consideration, (see H. Res.
            543), H7914 [16SE]
        ------ tax credits relative to elementary and secondary school
            construction, (see S. 1705), S1336 [4MR], (see H.R. 3320), H850
            [4MR]
        ------ 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] 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 individual retirement accounts, (see H.R. 3307),
            H754 [3MR]
        ------ treatment of interest on education loans, (see H.R. 4846),
            H11023 [15OC]
        ------ treatment of State and private education savings plans and
            allow private colleges to offer prepaid tuition plans, (see S.
            2425), S9556 [31JY]
        Electric power:  application of the credit for electricity produced
            from renewable resources to electricity produced from biomass
            facilities, (see H.R. 4407), H7289 [5AU]
        ------ credits to energy facilities that use poultry manure as fuel
            to generate electricity, (see S. 2453), S10118 [9SE]
        ------ restrict the use of tax-exempt financing by governmentally
            owned electric utilities and subject certain activities of such
            utilities to income tax, (see H.R. 3927), H3743 [21MY]
        ------ treatment of tax-exempt bond financing of certain electrical
            output facilities, (see S. 2182), S6487 [17JN]
        ------ treatment of tax-exempt bond financing of certain electrical
            output facilities, (see H.R. 4732), H10075 [8OC]
        Employment:  determination of status, (see H.R. 3722), H2317 [23AP],
            (see H.R. 4622), H8627 [24SE]
        ------ employer credits for expenses of providing child care
            services to employees, (see S. 2593), S11970 [8OC], (see H.R.
            4782), H10352 [9OC]
        ------ 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]
        ------ provide State authority to permit certain employers of
            domestic workers to make annual wage reports, (see S. 1880),
            S2764 [30MR]
        ------ reform standard for classifying technical workers as
            independent contractors for employment tax purposes, (see S.
            1924), S3120 [2AP]
        ------ treatment of high technology job training expenses, (see H.R.
            3274), H630 [25FE]
        ------ treatment of information technology job training expenses,
            (see S. 2089), S5019 [18MY], (see H.R. 4025, S. 2409), S9556
            [31JY], H4478 [10JN]
        Empowerment zones:  designate top performing enterprise communities,
            (see H.R. 4212), H5492 [14JY]
        Estate tax:  treatment of family-owned businesses, (see H.R. 3227),
            H496 [12FE], (see H.R. 4521), H7428 [7AU]
        Executive departments:  require congressional review of Federal
            agency rules that establish or raise taxes, (see S. 2198), S6698
            [19JN], (see S. 2211), S7012 [24JN], (see H.R. 4096), H4879
            [19JN]
        Families and domestic relations:  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]
        ------ 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]
        ------ increase availability, affordability, and quality of child
            care, (see H.R. 3292), H676 [26FE]
        ------ increase standard deduction for married couples, (see H.R.
            3524), H1337 [19MR]
        ------ liability of spouses on joint Federal income returns, (see S.
            1682), S1070 [26FE], (see H.R. 3650), H2053 [1AP]
        ------ permit penalty-free withdrawals from retirement plans for
            medical expenses of certain older relatives, (see H.R. 3600),
            H1776 [30MR], (see H.R. 4349), H6697 [29JY]
        ------ 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]
        ------ treatment of dependent care expenses, (see H.R. 3135), H100
            [28JA], (see H.R. 3176), H445 [11FE]
        ------ treatment of estate taxes on the disposition of property
            produced by a qualified family-owned business, (see H.R. 4640),
            H8931 [25SE]
        ------ treatment of the marriage tax penalty relative to earned
            income tax credit, (see H.R. 3995), H4165 [4JN]
        Family and Medical Leave Act:  tax treatment of periods of leave
            required to be permitted relative to the pension participation
            and vesting rules, (see H.R. 4178), H5403 [25JN]
        Farmers:  capital gains rates, tax incentives, and income averaging
            for farmers, (see S. 2371), S9425 [30JY]
        Federal employees:  allow cash payment in lieu of parking benefits,
            (see S. 2575), S11698 [7OC], (see H.R. 4777), H10352 [9OC]
        Financial institutions:  encourage a strong community-based banking
            system, (see H.R. 4684), H9345 [2OC]
        ------ expand S corporation eligibility for banks, (see H.R. 4553),
            H7617 [11SE]
        Food:  treatment of unused nontaxable benefits under cafeteria plans
            and flexible spending arrangements, (see H.R. 3552), H1549
            [25MR]
        Food industry:  treatment of meals provided to hotel and restaurant
            employees in non-discriminatory employee cafeterias, (see S.
            2027), S4035 [1MY]
        Foreign trade:  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]
        Forests:  reduce amortization period for reforestation expenditures
            and increase the maximum amount of such expenditures, (see H.R.
            4509), H7414 [6AU]
        ------ treatment of forestry activities, (see H.R. 4126), H5296
            [24JN]
        Government:  reform Internal Revenue Code and protect Social
            Security and Medicare trust funds, (see H. Con. Res. 248), H1444
            [24MR]
        ------ restructure and replace the income tax system to meet
            national priorities, (see H.R. 4700), H9536 [5OC]
        Government Management Reform Act:  hold Federal agencies accountable
            for tax dollars spent by such agencies, (see H.R. 4074), H4711
            [17JN]
        Health:  designation of overpayments for use in biomedical research
            conducted through the NIH, (see H.R. 3563), H1642 [26MR]
        ------ establish medical innovation tax credits for clinical testing
            research expenses relative to academic medical centers and other
            qualified hospital research organizations, (see S. 1885), S2850
            [31MR], (see H.R. 3815), H3013 [7MY]
        ------ extend COBRA continuation health coverage for surviving
            spouses, (see H.R. 4835), H10916 [14OC]
        ------ full deduction of health insurance costs for self-employed
            individuals, (see H.R. 4642), H8931 [25SE]
        ------ increase deductions for health insurance costs by self-
            employed individuals through revenues from an estate tax
            technical correction, (see S. 2613), S12164 [9OC]
        ------ lower exclusion percentage of deductions for medical care
            expenses, (see H.R. 3449), H1158 [12MR]
        ------ protection of enrollees in managed care plans and HMO's, (see
            S. 1712), S1435 [5MR], (see S. 1890), S2851 [31MR], (see S.
            1891), S2851 [31MR], (see H.R. 3605, S. 2330), S8482 [17JY],
            (see S. 2416), S9556 [31JY], (see S. 2529), S11122 [29SE], H1853
            [31MR], (see H. Con. Res. 272), H2931 [6MY], (see H.R. 4250),
            H5736 [16JY]
        ------ protection of enrollees in managed care plans and HMO's (H.R.
            3605), consideration, (see H. Res. 486), H5064 [23JN] protection
            of enrollees in managed care plans and HMO's (H.R. 4250),
            consideration, (see H. Res. 509), H6281 [23JY]
        ------ provide a checkoff on Federal income tax returns for a breast
            and prostate cancer research fund, (see S. 1598), S317 [3FE]
        ------ reduce the per dose tax on vaccines, (see H.R. 3217), H496
            [12FE]
        ------ treatment of expenses paid for attending conferences relative
            to a dependent child's chronic medical condition, (see H.R.
            4484), H7413 [6AU]
        ------ treatment of individuals requiring home based custodial care,
            (see H.R. 3308), H754 [3MR]
        ------ treatment of unused nontaxable benefits under cafeteria
            plans, flexible spending arrangements, and health flexible
            spending accounts, (see S. 2304), S8135 [14JY]
        Health care professionals:  allow physicians and dentists to use the
            cash basis of accounting for income tax purposes, (see H.R.
            4132), H5297 [24JN]
        Hope Scholarship and Lifetime Learning Credits:  repeal information
            reporting requirement imposed on educational institutions and
            certain other trades and businesses, (see S. 1724), S1508 [6MR],
            (see H.R. 3127), H99 [28JA]
        Housing:  modify rules for determining whether a corporation is a
            cooperative housing corporation, (see H.R. 4397), H7178 [4AU]
        ------ modify the low-income housing credit, (see H.R. 3290), H676
            [26FE]
        ------ 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]
        ------ treatment of cooperative housing corporations and their
            shareholders, (see S. 2125), S5434 [22MY], (see H.R. 4386),
            H6999 [3AU]
        ------ 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]
        IMF:  eliminate policy of providing de facto tax-free salaries to
            certain employees, (see H.R. 3785), H2706 [30AP]
        Income:  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 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 interest deduction for contingent interest on a shared
            appreciation mortgage, (see H.R. 4637), H8931 [25SE]
        ------ 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 tax credits for contributions used for the construction
            and renovation of certain public schools, (see H.R. 4247), H5736
            [16JY]
        ------ capital gains rates, (see S. 2214), S7013 [24JN], (see H.R.
            4125), H5296 [24JN], (see H.R. 4454), H7412 [6AU]
        ------ capital gains treatment on the transfer of a franchise, (see
            H.R. 3641), H2052 [1AP]
        ------ cost-of-living adjustment for unified estate and gift tax
            credit, (see H.R. 3945), H3970 [22MY]
        ------ 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]
        ------ 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 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]
        ------ 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]
        ------ extend certain expiring provisions, (see S. 2622), S12309
            [10OC]
        ------ 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]
        ------ 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 child tax credit for certain children and allow such
            credit against the alternative minimum tax, (see H.R. 3583),
            H1776 [30MR]
        ------ increase personal income tax exemption, (see H.R. 3149), H240
            [3FE]
        ------ 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]
        ------ 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 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]
        ------ 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]
        ------ 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]
        ------ 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]
        ------ treatment of certain net operating losses for farmers, (see
            H.R. 4565), H7690 [14SE]
        ------ treatment of flight training expenses reimbursed through
            certain veterans educational assistance allowances, (see H.R.
            3942), H3743 [21MY]
        ------ 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 tips, (see H.R. 4408), H7289 [5AU]
        Individual retirement accounts:  treatment, (see H.R. 3979), H4054
            [3JN]
        ------ treatment relative to charitable contributions, (see S.
            1734), S1697 [10MR]
        Insurance:  allow deduction for health insurance costs for
            individuals who are not eligible to participate in employer
            subsidized health plans, (see H.R. 3475), H1236 [17MR]
        ------ allow deduction for long-term care services for individuals
            not eligible for employer-provided long-term health coverage,
            (see H.R. 4472), H7412 [6AU]
        ------ allow deduction for long-term care services for individuals
            not eligible for employer-provided long-term health coverage,
            (see S. 2492), S10517 [17SE]
        ------ assure prompt payment of participating providers under health
            plans, (see H.R. 4413), H7289 [5AU]
        ------ deduction for health insurance premiums, (see S. 1902), S2968
            [1AP], (see H.R. 3628), H2052 [1AP]
        ------ permit consolidation of life insurance companies with other
            companies, (see H.R. 4795), H10513 [10OC]
        ------ require group and individual health insurance coverage and
            group health plans to provide coverage of annual mammograms and
            prostate cancer screening tests, (see H.R. 4333), H6453 [24JY]
        ------ require health insurance issuers to notify participants if a
            group health plan fails to pay premiums, and provide a
            conversion option if the plan is terminated, (see H.R. 4709),
            H9722 [6OC]
        ------ require health insurance plans to cover treatment of a minor
            child's congenital or developmental deformity or disorder due to
            trauma, infection, tumor, or disease, (see H.R. 4737), H10075
            [8OC]
        ------ require health insurance plans to provide external appeals in
            cases of adverse determinations involving experimental
            treatments, significant costs, or serious medical conditions,
            (see H.R. 3469), H1235 [17MR]
        ------ treatment of employers who maintain a self-insured health
            plan for their employees, (see H.R. 4411), H7289 [5AU]
        ------ treatment of medical savings accounts and health insurance
            costs of employees without employer-provided health coverage,
            (see H.R. 3816), H3013 [7MY]
        Internal Revenue Code:  terminate, (see S. 1673), S1003 [25FE], (see
            H.R. 3097), H62 [27JA]
        ------ terminate (H.R. 3097), consideration, (see H. Res. 472),
            H4628 [16JN]
        Investments:  depreciation of certain leasehold improvements, (see
            H.R. 3500), H1298 [18MR]
        ------ 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]
        ------ 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 individual investment accounts, (see H.R. 3497),
            H1298 [18MR]
        ------ treatment of individual retirement accounts, (see H.R. 3102),
            H63 [27JA]
        ------ 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]
        IRS:  prohibit use of random audits in its examination process, (see
            S. 2008), S3783 [29AP]
        ------ provide electronic access to certain information on the
            Internet, (see S. 1901), S2968 [1AP]
        ------ provide uniform application of confidentiality privileges
            relative to taxpayer communications with authorized tax
            practitioners, (see S. 1737), S1697 [10MR]
        ------ reduce individual tax preparation time, (see H. Con. Res.
            241), H1112 [11MR]
        ------ reform, (see S. 1793), S2214 [18MR], (see H.R. 3493), H1298
            [18MR]
        ------ 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]
        ------ taxpayer recovery of costs, fees, and expenses relative to
            certain unjust governmental actions, (see S. 1612), S450 [5FE]
        ------ treatment of certain revenue-increasing rules as major rules,
            (see H.R. 4297), H6185 [22JY]
        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]
        Law enforcement officers:  provide a nonrefundable tax credit for
            police officers who purchase armor vests, (see H.R. 4381), H6999
            [3AU]
        ------ provide exemptions relative to public safety officers killed
            in the line of duty, (see H.R. 4346), H6697 [29JY]
        Lawyers and attorneys:  treatment of gross income for amounts
            received under qualified group legal services plans, (see H.R.
            4031, S. 2200), S6766 [22JN], H4479 [10JN]
        Local governments:  treatment of certain bonds issued by local
            governments in connection with delinquent real property taxes,
            (see H.R. 4069), H4711 [17JN]
        Lumber industry:  allow capital gains treatment and exception from
            the uniform capitalization rules for certain timber, (see H.R.
            4330), H6453 [24JY]
        Medical security accounts:  establish, (see H.R. 4649), H9084 [26SE]
        Medicare:  allow a refundable credit for certain premiums, (see H.R.
            4465), H7412 [6AU]
        ------ allow credit to military retirees for coverage, (see H.R.
            4167), H5403 [25JN]
        ------ comprehensive financing for graduate medical education, (see
            H.R. 4739), H10075 [8OC]
        Motor vehicles:  allow income tax credit for use of certain clean-
            burning fuels, (see H.R. 3376), H903 [5MR]
        ------ encourage production and use of electric vehicles, (see H.R.
            3877), H3311 [14MY]
        ------ treatment of small coach builders relative to fuel economy
            standards, (see H.R. 4165), H5403 [25JN]
        National Commission on Reforming and Simplifying the Federal Tax
            Code:  establish, (see H.R. 4038), H4548 [11JN]
        Native Americans:  collection of certain State taxes from an
            individual who is not a member of an Indian tribe, (see S.
            2300), S8135 [14JY]
        ------ encourage and facilitate the resolution of conflicts between
            tribes, (see S. 2097), S5217 [20MY]
        ------ treatment of housing assistance programs, (see H.R. 3774, S.
            2366), S9137 [28JY], H2705 [30AP]
        Natural gas:  treatment of gathering lines, (see H.R. 3913), H3624
            [20MY]
        Natural resources:  treatment of bonds issued to acquire renewable
            resources on land subject to conservation easement, (see H.R.
            4301), H6186 [22JY]
        NLRB:  treatment of businesses, labor organizations, and employees,
            (see H.R. 3246, S. 2085), S4906 [14MY], H577 [24FE]
        ----- treatment of businesses, labor organizations, and employees
            (H.R. 3246), consideration, (see H. Res. 393), H1548 [25MR]
        Pensions:  allow individuals the opportunity to provide for their
            retirement through S.A.F.E. accounts, (see H.R. 3683), H2054
            [1AP]
        ------ allow rollover contributions to individual retirement plans
            from deferred compensation plans maintained by States and local
            governments and allow State and local governments to maintain
            401(k) plans, (see H.R. 3554), H1549 [25MR]
        ------ enhance the portability of retirement benefits, (see H.R.
            3503, S. 2329), S8482 [17JY], H1335 [19MR]
        ------ ensure uniformity of Federal and State pension plans relative
            to State income taxes, (see H.R. 4572), H7802 [15SE]
        ------ improve portability for defined benefit plans, (see H.R.
            3101), H63 [27JA]
        ------ increase amount which may be contributed to defined
            contribution pension plans, (see S. 1856), S2569 [25MR], (see
            H.R. 3663), H2053 [1AP]
        ------ permit 401(k) contributions which would otherwise be limited
            by employer contributions to employees stock ownership plans,
            (see H.R. 4741), H10075 [8OC]
        ------ waive limit on benefits from multiemployer plans, (see S.
            1600), S318 [3FE], (see H.R. 3632, S. 2267), S7574 [7JY], H2052
            [1AP]
        Petroleum:  change basis for determination of refinery limitation on
            oil depletion deduction, (see H.R. 3917, S. 2322), S8382 [16JY],
            H3624 [20MY]
        ------ treatment of petroleum storage facilities, (see H.R. 3992),
            H4164 [4JN]
        Postal Service:  establish a charitable deduction for the breast
            cancer research postage stamp relative to costs that exceed the
            price of a regular first-class postage stamp, (see S. 2386),
            S9425 [30JY]
        Power resources:  allow vendor refunds of Federal excise taxes on
            kerosene used in unvented heaters for home heating purposes,
            (see S. 2633), S12558 [14OC], (see H.R. 4687), H9345 [2OC]
        ------ extend the placed-in-service date for biomass and coal
            facilities, (see S. 2233), S7172 [25JN]
        ------ provide a tax credit for marginal oil and natural gas well
            production, (see S. 1929), S3120 [2AP], (see H.R. 3688), H2055
            [1AP]
        ------ treatment of interest on indebtedness used to finance the
            furnishing or sale of rate-regulated electric energy or natural
            gas in the U.S. allocated solely to sources within the U.S.,
            (see H.R. 4871), H11695 [20OC]
        ------ treatment of the special motor fuels excise tax on water-
            phased hydrocarbon fuel emulsions, (see H.R. 3960), H3971 [22MY]
        Private property:  require the approval of a private panel relative
            to the seizure of property for the collection of taxes, (see
            H.R. 3214), H495 [12FE]
        Public utilities:  treatment of U.S. utilities' foreign investments
            relative to foreign tax credits and deductible interest
            allocation rules, (see S. 2630), S12558 [14OC]
        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]
        Puerto Rico:  exempt retirement income from pension plans from
            nonresident taxation, (see H.R. 3969), H3971 [22MY]
        ------ require Dept. of the Treasury report on Federal program
            costs, revenues, and taxation of residents, (see H.R. 4769),
            H10352 [9OC]
        Railroads:  treatment of diesel fuel and gasoline used in trains,
            (see H.R. 3549), H1549 [25MR]
        Rates:  treatment of graduated estate tax rates and the unified
            credit, (see H.R. 4468), H7412 [6AU]
        Real estate:  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]
        ------ exclusion of gain from the sale of a principal residence and
            the sale of farmland, (see S. 2388), S9425 [30JY]
        ------ inflation adjustment of the dollar limitation on the
            exclusion of gain on the sale of a principal residence, (see
            H.R. 3953), H3970 [22MY]
        ------ prohibit lenders from requiring access to the borrower's tax
            return information in residential mortgage transactions, (see
            H.R. 4395), H7178 [4AU]
        ------ provide a nonrefundable credit to individuals for the payment
            of real estate taxes, (see S. 1911), S3119 [2AP]
        ------ treatment of certain contiguous farmlands relative to sale of
            a principal residence, (see H.R. 4643), H8931 [25SE]
        ------ treatment of income from certain rental real estate
            activities in which taxpayer actively participates, (see H.R.
            4639), H8931 [25SE]
        ------ treatment of stapled real estate investment trusts, (see S.
            1871), S2660 [26MR], (see H.R. 3533), H1444 [24MR], (see H.R.
            3558), H1642 [26MR]
        Renewal communities:  designate, (see S. 1995), S3709 [28AP], (see
            H.R. 3865), H3311 [14MY]
        Research:  extend research and development tax credit, (see S.
            2072), S4823 [13MY]
        ------ extend research credit to expenses attributable to certain
            collaborative research consortia, (see H.R. 3857), H3246 [13MY]
        ------ improve and permanently extend the research and
            experimentation tax credit, (see S. 2268), S7574 [7JY]
        ------ increase tax credit for medical research, (see H.R. 4728),
            H10011 [7OC]
        Roads and highways:  treatment of private sector highway
            infrastructure construction, (see H.R. 3222), H496 [12FE]
        Schools:  expand incentives for the construction and renovation of
            public schools, (see H.R. 4316), H6281 [23JY]
        SEC:  require the improved disclosure of tax effects of portfolio
            transactions on mutual fund performance, (see H.R. 4822), H10832
            [13OC]
        Securities:  creation of a new class of bonds for new school
            construction, (see S. 1753), S1883 [12MR]
        ------ permit early distributions from employee stock ownership
            plans for higher education expenses and first-time homebuyer
            purchases, (see H.R. 4740), H10075 [8OC]
        Senior citizens:  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]
        ------ treatment of real property tax reduction vouchers received in
            exchange for volunteer work, (see H.R. 3841), H3105 [12MY]
        Shipping industry:  treatment of certain foreign base company
            shipping income, (see H.R. 3730), H2318 [23AP]
        Ships and vessels:  encourage construction of luxury yachts, (see
            H.R. 3536), H1444 [24MR]
        Small business:  allow credits for certain expenses of long-term
            training of employees in highly skilled metalworking trades,
            (see H.R. 3110), H63 [27JA]
        ------ allow small employers a credit against costs incurred in
            establishing qualified employer plans, (see H.R. 3300), H677
            [26FE]
        ------ expand the exclusion for qualified small business stock and
            increase the annual limit for incentive stock options, (see H.R.
            4685), H9345 [2OC]
        ------ provide additional retirement savings opportunities for small
            employers and self-employed individuals, (see H.R. 3870, S.
            2130), S5634 [4JN], H3311 [14MY]
        ------ treatment of meal and entertainment expenses, (see H.R. 3667,
            S. 2473), S10383 [15SE], H2054 [1AP]
        Social Security:  adjust for inflation income levels for senior
            citizens at which benefits are taxed at a higher rate, (see H.R.
            3448), H1158 [12MR]
        ------ 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. 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]
        ------ create personalized retirement accounts, (see S. 2552),
            S11582 [6OC]
        ------ 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]
        ------ 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]
        ------ increase amount of benefits exempt from tax for single
            taxpayers, (see S. 2515), S10921 [24SE]
        ------ increase income levels for senior citizens at which benefits
            are taxed at a higher rate, (see H.R. 3447), H1158 [12MR]
        ------ 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]
        ------ reduce payroll taxes, (see S. 1792), S2214 [18MR]
        ------ treatment of benefits, (see H.R. 3122), H99 [28JA], (see H.R.
            4414), H7289 [5AU]
        Sports:  clarify the income and gift tax consequences of catching
            and returning record home run baseballs, (see H.R. 4522), H7493
            [9SE]
        States:  collection and payment of taxes imposed on motor fuel sold
            on Indian lands, (see H.R. 3966), H3971 [22MY]
        ------ grant authority to require out-of-State sellers to collect
            sales or use taxes on goods shipped into the State, (see S.
            1586), S226 [29JA]
        ------ 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]
        ------ treatment of amounts received under State programs providing
            compensation for birth-related injuries, (see H.R. 4139), H5402
            [25JN]
        ------ use of community development block grants for nonentitlement
            areas to offset charity tax credits, (see H.R. 3241), H497
            [12FE]
        Tariff:  permit duty-free sales enterprises to be located in certain
            areas, (see S. 1861), S2570 [25MR]
        Taxation:  allow a refundable credit for certain Medicare premiums,
            (see H.R. 4465), H7412 [6AU]
        Tax-exempt organizations:  designate certain entities organized to
            participate in States workmen's compensation assigned risk
            insurance plans as tax-exempt entities, (see S. 2482), S10423
            [16SE]
        ------ provide tax-exempt status for organizations created by a
            State to provide property and casualty insurance coverage for
            property, (see H.R. 4361), H6819 [30JY]
        Technology:  treatment of printed wiring boards and printed wiring
            assembly equipment, (see S. 2162), S6181 [11JN]
        Telecommunications:  provide funding for universal
            telecommunications services through creation of the
            Telecommunications Trust Fund, (see H.R. 4474), H7412 [6AU]
        Telephones:  repeal excise tax on telephone use and other
            communications services, (see S. 1909), S3119 [2AP], (see H.R.
            3648), H2053 [1AP]
        ------ require carriers to completely and accurately itemize charges
            and taxes collected with telephone bills, (see H.R. 4305), H6186
            [22JY]
        Tobacco products:  disallow deductions for advertising, promotional,
            and marketing expenses relative to tobacco products unless
            certain requirements are met, (see S. 1755), S1948 [13MR]
        ------ disallow deductions for lobbying expenses relative to tobacco
            policy, (see H.R. 4473), H7412 [6AU]
        ------ limit tobacco settlement attorneys' fees, (see H.R. 3907),
            H3624 [20MY]
        ------ specify uses of revenues from tobacco industry settlement,
            (see H.J. Res. 109), H446 [11FE]
        Transportation:  allow credit for public transportation expenses,
            (see H.R. 3178), H445 [11FE]
        ------ repeal motor fuel excise taxes which remain in general fund
            of the Treasury on railroads and inland waterway transportation,
            (see H.R. 4332), H6453 [24JY]
        Unemployment:  eligibility for compensation for individuals leaving
            employment relative to loss of adequate child care, (see H.R.
            4702), H9536 [5OC]
        ----- eligibility for compensation for individuals leaving
            employment relative to victimization by sexual harassment, (see
            H.R. 4701), H9536 [5OC]
        ------ 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]
        Vaccines:  treatment of excise tax, (see S. 2118), S5434 [22MY]
        Wetlands:  allow a refundable credit for restoration and
            conservation expenses, (see S. 1907), S3119 [2AP]
      Biographies
        Larsen, Gordon W. (Red), E2221 [16OC]
      Cloture motions
        Education:  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]
        Information services:  treatment of Internet and interactive
            computer service commerce (S. 442), S11307 [2OC], S11649 [7OC]
        ----- treatment of Internet and interactive computer service
            commerce (S. 442), motion to proceed, S10969 [25SE], S10975
            [25SE], S11085 [29SE]
        Tobacco products:  tobacco industry liability settlement relative to
            health risks and marketing and manufacturing practices (S.
            1415), S4883 [14MY], S5605 [4JN], S5673 [5JN], S5740 [9JN],
            S5754 [9JN], S6001 [10JN], S6145 [11JN], S6473 [17JN], S6479
            [17JN]
      Conference reports
        Bankruptcy Reform Act (H.R. 3150), H9954-H9985 [7OC]
        Education Savings and School Excellence Act (H.R. 2646), H4551-H4565
            [15JN]
        IRS Restructuring and Reform Act (H.R. 2676), H5100-H5195 [24JN]
      Cost Estimates
        IRS Restructuring and Reform Act (H.R. 2676):  CBO, S3950-S3952
            [30AP]
      Descriptions
        IRS Restructuring and Reform Act (H.R. 2676):  Roth Amendment on
            Compliance With Federal Budget Requirements, S4381 [6MY]
        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 Credits Relative to Elementary and Secondary School Construction
            (H.R. 3320), E278 [4MR]
        Tax Relief Extension Act (S. 2622), S12328-S12336 [10OC]
      Documents
        Republican Health Care Principles, S7927 [10JY]
      Explanations
        Elimination of Marriage Tax Penalty by Adjusting Income Tax Rate
            Brackets and Standard Deduction Amounts (H.R. 3734), H2992 [7MY]
        National Tobacco Policy and Youth Smoking Reduction Act (S. 1415):
            Committee on Finance (Senate) Amendments, S5005-S5007 [18MY]
        Putting the Taxpayer First Act (S. 1669), S927-S929 [24FE]
        Small Business and Financial Institutions Tax Relief Act (S. 2346),
            S8920 [23JY]
        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]
        Treatment of Tax-Exempt Bond Financing of Certain Electrical Output
            Facilities (S. 2182), S6490 [17JN]
      Factsheets
        Constitutional Amendment To Require a Two-Thirds Majority on the
            Passage of Legislation Increasing Taxes (H.J. Res. 111), H2162
            [22AP]
        National Tobacco Policy and Youth Smoking Reduction Act (S. 1415),
            S5259 [21MY]
      Hearings
        Article of Impeachment on perjury against Richard M. Nixon:
            Committee on the Judiciary (House) (1974), H11932 [18DE]
      Letters
        Advisory Commission on Electronic Commerce study on effects of
            moratorium on taxation of Internet sales on retail businesses
            and State and local governments:  John F. Sturm, Newspaper
            Association of America, S11663 [7OC]
        ----- National Home Furnishings Association, S11663 [7OC]
        Allocate revenues from Superfund tax to establish reserve fund for
            environmental initiatives:  Deb Callahan, League of Conservation
            Voters, S2959 [1AP]
        ----- Kathleen A. McGinty, Executive Office of the President, S2959
            [1AP]
        ----- several environmental organizations, S2959 [1AP]
        Article of Impeachment on perjury against Richard M. Nixon:
            Representative Sherman, H11932 [18DE]
        Assistive and Universally Designed Technology Improvement Act for
            Individuals With Disabilities:  Deborah V. Buck and Lynne
            Cleveland, Association of Technology Act Projects, S6412 [16JN]
        ----- Jennifer Dexter, National Easter Seal Society, S6412 [16JN]
        ----- Peter Keiser, United Cerebral Palsy Associations, S6412 [16JN]
        Bankruptcy Reform Act:  Anthony T. Cluff, Bankers Roundtable
            (organization), H4360 [10JN]
        ------ Bill Brownfield, Virginia Dept. of Social Services, H4357
            [10JN]
        ------ Brian O'Neill, National League of Cities, H4360 [10JN]
        ------ Cornelia I. Schneider, Community Associations Institute,
            H4360 [10JN]
        ------ D. Van Skilling, Experian (credit reporting business), H4359
            [10JN]
        ------ Dan Danner, National Federation of Independent Business,
            H4355 [10JN], H4356 [10JN]
        ------ Dan Schulder, National Council of Senior Citizens, H4435
            [10JN]
        ------ George W. Bush, Governor of Texas, H4349 [10JN]
        ------ J. Denis O'Toole, Household International (organization),
            H4359 [10JN]
        ------ James G. Jones, Bank of America, H4357 [10JN]
        ------ Jonathan Burris, California Family Support Council, H4357
            [10JN]
        ------ Joseph W. Saunders, Fleet Financial Group, H4359 [10JN]
        ------ June E. O'Neill, CBO, H4340 [10JN]
        ------ Larry E. Naake, National Association of Counties, H4358
            [10JN]
        ------ Linda Ekstrom Stanley, Dept. of Justice, H4356 [10JN]
        ------ Martin G. McGuinn, Mellon Bank, H4360 [10JN]
        ------ Michael D. Hess, New York, NY, Dept. of Law, H4356 [10JN]
        ------ Peter B. King, Colorado Counties, Inc., H4358 [10JN]
        ------ R. Bruce Josten, U.S. Chamber of Commerce, H4356 [10JN]
        ------ Robert R. Davis, America's Community Bankers, H4360 [10JN]
        ------ Scott Belcher, National Multi Housing Council and National
            Apartment Association, H4358 [10JN]
        ------ several realty and financial organizations, H4359 [10JN]
        ------ Thomas A. Schatz, Council for Citizens Against Government
            Waste, H4360 [10JN]
        ------ William J. Donovan, National Association of Federal Credit
            Unions, H4358 [10JN]
        Constitutional amendment to require a two-thirds majority on the
            passage of legislation increasing taxes:  Bobby Hogue, American
            Legislative Exchange Council, H2095 [21AP], H2162 [22AP]
        ----- Charlotte W. Herbert, Associated Builders and Contractors,
            H2095 [21AP]
        ----- Paul Huard, National Association of Manufacturers, H2095
            [21AP]
        ----- R. Bruce Josten, U.S. Chamber of Commerce, H2096 [21AP]
        ----- Representative Archer, Committee on Ways and Means (House),
            H2137 [22AP]
        Creation of a new class of bonds for new school construction:
            several Senators, S10530 [17SE]
        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]
        Dept. of Transportation funding for improvement or replacement of
            the Miller Highway in New York, NY:  Jacob J. Lew, OMB, H6733
            [29JY]
        ----- Jill Lancelot, Taxpayers for Common Sense (organization),
            H6733 [29JY]
        ----- John Berthoud, National Taxpayers Union, H6733 [29JY]
        ----- Tom Schatz, Council for Citizens Against Government Waste,
            H6734 [29JY]
        Disapprove Dept. of HHS rule submitted on surety bond requirements
            for home health care providers under Medicare and Medicaid:
            Jere W. Glover and Shawne Carter McGibbon, SBA, S6048-S6050
            [10JN]
        Dollars to the Classroom Act:  Association of American Educators,
            H8066 [18SE]
        ------ Jim Hawkins, Professional Educators of Iowa (organization),
            H8065 [18SE]
        ------ Kent King, Missouri State Teachers Association, H8065 [18SE]
        ------ Marcia Koopman, Associated Professional Educators of
            Louisiana, H8065 [18SE]
        ------ Ruth Green, Kentucky Association of Professional Educators,
            H8064 [18SE]
        ------ Walter Jewell, Professional Educators of Tennessee
            (organization), H8064 [18SE]
        Education and human resources development reform:  Marc Tucker,
            National Center on Education and the Economy, E1819-E1825 [25SE]
        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]
        Ethanol fuel tax:  Rodney E. Slater, Sec. of Transportation, S1756
            [11MR]
        Family Investment and Rural Savings Tax Act:  Dan Danner, National
            Federation of Independent Business, S9431 [30JY]
        ------ several agricultural organizations, S9431 [30JY]
        Health Care Financing Administration home health surety bond
            requirements:  Nancy-Ann Min DeParle, Dept. of HHS, E1979 [9OC]
        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]
        Internet Tax Freedom Act:  James S. Gilmore III, Governor of
            Virginia, S11678 [7OC]
        ------ several organizations, S11306 [2OC]
        IRS Restructuring and Reform Act:  Charles O. Rossotti, IRS,
            S4384-S4386 [6MY]
        ------ Representatives Etheridge and Shimkus, S2892 [1AP]
        Lifetime learning credit increase for teachers returning to school
            for technology training:  Bret Lovejoy, American Vocational
            Association, S3402 [22AP]
        ----- David Griffith, National Association of State Boards of
            Education, S3401 [22AP]
        ----- Penelope M. Earley, American Association of Colleges for
            Teacher Education, S3402 [22AP]
        ----- Ruth Flowers, American Association of University Professors,
            S3402 [22AP]
        Limit Federal court authority to force State and local governments
            to assess, levy, or collect taxes:  Adam Lamarre, H2259 [23AP]
        ----- Carol A. Angelico, H2259 [23AP]
        ----- Earl and Ann Young, H2259 [23AP]
        ----- Roger T. Nelson, H2259 [23AP]
        Marketing of tobacco products to children:  Representative Ford,
            E1032 [4JN]
        National day care proposal:  Renee�1 Anderson, S4907 [14MY]
        National Tobacco Policy and Youth Smoking Reduction Act:  ENACT
            Coalition, S5285 [21MY]
        ------ Floyd Abrams, S5287 [21MY]
        ------ Grover G. Norquist, Americans for Tax Reform (organization),
            S6320 [15JN]
        ------ Jeannette Noltenius, Latino Council on Alcohol and Tobacco,
            S5285 [21MY]
        ------ John R. Garrison, American Lung Association, S5285 [21MY]
        ------ Lindy L. Paull, Committee on Taxation (Joint), S5262 [21MY]
        ------ Marc Katz, National Association of Convenience Stores, S5180
            [20MY]
        ------ National Governors' Association, S6447 [17JN]
        ------ President Clinton, S5199 [20MY]
        ------ several State Governors, S5621 [4JN]
        Omnibus consolidated and emergency supplemental appropriations:
            Michael J. Snyder, S12702 [20OC]
        Patient Protection Act:  David Sibley and John Smithee, Texas State
            Legislature, H6986 [3AU]
        ------ E. Ratcliffe Anderson, Jr., AMA, H6398 [24JY]
        ------ John Sharp, Texas Office of the Comptroller, H6987 [3AU]
        Patients' Bill of Rights Act:  Blue Cross and Blue Shield
            Association and Health Insurance Association of America, H5060
            [23JN]
        ------ Representative Stark, H5060 [23JN]
        ------ several organizations, S11327 [2OC]
        ------ Therese M. Vaughan, Iowa Dept. of Commerce, H5060 [23JN]
        Permanent extension of income averaging for farmers:  Lindy L.
            Paull, Committee on Taxation (Joint), S2765 [30MR]
        Prohibit special waiver of the criminal conflict of interest laws
            for the employee representative on the IRS Oversight Board:
            Carol A. Bonosaro and G. Jerry Shaw, Senior Executives
            Association, S4458 [7MY]
        ----- Stephen D. Potts, U.S. Office of Government Ethics, S4416
            [6MY], S4422 [6MY], S4457 [7MY]
        Protection of enrollees in managed care plans and HMO's:  Goran B.
            Klintmalm, E1979 [9OC]
        ------ Mental Health Liaison Group, S10820 [23SE]
        Protection of enrollees in managed health care plans and HMO's:
            Angela M. Hunter, Council for Affordable Health Insurance, S3051
            [2AP]
        ------ Dan Danner, Health Benefits Coalition for Affordable Choice &
            Quality, S3051 [2AP]
        ------ Pamela G. Bailey, Healthcare Leadership Council, S3050 [2AP]
        ------ President Clinton, S9735 [1SE], H7561 [10SE]
        ------ R. Bruce Josten, U.S. Chamber of Commerce, S3051 [2AP]
        ------ several health care consumer organizations, S6138 [11JN]
            several nurses, S6138 [11JN]
        ------ several women's organizations, S11542 [6OC]
        Religious Liberty and Charitable Donation Protection Act:  Douglas
            Laycock, H4001 [3JN]
        ----- Douglas Laycock, University of Texas at Austin School of Law,
            S4770 [13MY]
        ------ Michael Farris, Home School Legal Defense Association, H4001
            [3JN]
        ------ Steven T. McFarland, Christian Legal Society, H4001 [3JN]
        Repeal information reporting requirement imposed on educational
            institutions and certain other trades and businesses relative to
            the Hope Scholarship and Lifetime Learning Credits:  Clive C.
            Veri, Shawnee State University, S4516 [7MY]
        ----- Jerry S. Thornton, Cuyahoga Community College, S4516 [7MY]
        ----- John F. Clymer, Belmont Technical College, S4516 [7MY]
        ----- M. Valeriana Moeller, Columbus State Community College, S4517
            [7MY]
        ----- Ronald E. Abrams, North Central Technical College, S4517 [7MY]
        ----- Sidney A. Ribeau, Bowling Green State University, S4516 [7MY]
        ----- Stanley O. Ikenberry, American Council on Education, S1522
            [6MR]
        ----- Terry M. Thomas, Ohio Association of Community Colleges, S4516
            [7MY]
        ----- Terry W. Hartle, American Council on Education, S4515 [7MY]
        ----- Thomas A. Lynch, Cleveland State University, S4516 [7MY]
        Require a three-fifths majority of the Congress on the passage of
            legislation increasing revenue:  John E. Berthoud, National
            Taxpayers Union, S3074 [2AP]
        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 credit for the nutrient management costs of animal feeding
            operations:  Donna Reifschneider, National Pork Producers
            Council, S10524 [17SE]
        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]
        Tax treatment of prepaid college tuition plans:  David L. Warren,
            National Association of Independent Colleges and Universities,
            S7826 [9JY]
        ------ Marshall G. Bennett, College Savings Plan Network, S7826
            [9JY]
        ------ Stuart M. Butler, Heritage Foundation, S7827 [9JY]
        ------ Terry W. Hartle, American Council on Education, Government
            and Public Affairs, S7826 [9JY]
        Taxation treatment of liquidations of closely held corporations or
            property to transfer assets to charitable organizations:
            several nonprofit organizations, E2106 [13OC]
        Tax-exempt status for certain nonprofit health and fitness
            organizations:  several Senators, S9915 [3SE]
        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]
        W.R. Grace Corp. settlement relative to Superfund cleanup of Wayne,
            NJ, Interim Storage Site:  Thomas P. Grumbly, Dept. of Energy,
            S2608 [26MR]
      Lists
        Cosponsors of Byrd/Gramm/Baucus/Warner amendment to Intermodal
            Surface Transportation Efficiency Act on gasoline tax revenues,
            S1854 [12MR]
        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]
        Health Benefits Coalition for Affordable Choice & Quality, S3051
            [2AP]
        IRS Restructuring and Reform Act (H.R. 2676):  Democratic
            amendments, S4413 [6MY]
        ------ Republican amendments, S4413 [6MY]
        Issues of concern in H.R. 4250, Patient Protection Act, H6299 [24JY]
        Local uses of funds under H.R. 3248, Dollars to the Classroom Act,
            H8061 [18SE]
        Organizations and agencies opposing H.R. 3150, Bankruptcy Reform Act
            provisions relative to treatment of child support and alimony
            payments, H4435 [10JN]
        Organizations supporting Bryan amendment to S. 442, Internet Tax
            Freedom Act on FTC regulations to protect the privacy of
            personal information collected from and about children on the
            Internet, S11659 [7OC]
        Organizations supporting collection of State and local taxes on
            mail-order transactions, S11015 [28SE]
        Organizations supporting H.J. Res. 111, constitutional amendment to
            require a two-thirds majority on the passage of legislation
            increasing taxes, H2162 [22AP]
        Organizations supporting H.R. 3605, Patients' Bill of Rights Act,
            H5056 [23JN]
        Organizations supporting Harkin amendment on tax treatment of
            student loan program fees to S. 1882, Higher Education Act
            reauthorization, S7858 [9JY]
        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]
        Remarks by organizations on S. 2416, Promoting Responsible Managed
            Care Act, S9588 [31JY]
        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]
        Students from Tennessee's 9th Congressional District supporting
            tobacco legislation, E1032-E1035 [4JN]
        Supporters of Byrd/Gramm/Baucus/Warner amendment to Intermodal
            Surface Transportation Efficiency Act on gasoline tax revenues,
            S1854 [12MR]
        Supporters of S. 1586, Consumer and Main Street Protection Act, S230
            [29JA]
        Supporters of the Kyl tax limitation amendment to S. Con. Res. 86,
            Federal budget for 1999-2003, S3073 [2AP]
        Top ten fiscal accomplishments, H10322 [9OC]
      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]
        Lifetime Learning Credit Increase for Teachers Returning to School
            for Technology Training:  Don Ernst, Association for Supervision
            and Curriculum Development, S3402 [22AP]
        National Tobacco Policy and Youth Smoking Reduction Act:  Jennifer
            Baxendell, National Governors' Association, S5772 [9JN]
        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]
        Council of Economic Advisers Report:  President Clinton, S584
            [10FE], H390 [11FE]
        Tax Convention With Estonia:  President Clinton, S7333 [26JN]
        Tax Convention With Latvia:  President Clinton, S7334 [26JN]
        Tax Convention With Lithuania:  President Clinton, S7333 [26JN]
        Veto of H.R. 2646, Education Savings and School Excellence Act:
            President Clinton, H6052 [21JY]
      Motions
        Bankruptcy:  reform laws (H.R. 3150), H4440 [10JN], H9140 [28SE]
        ------ reform laws (H.R. 3150), conference report, S12137 [9OC],
            H10238 [9OC]
        Education:  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]
        Health:  protection of enrollees in managed care plans and HMO's
            (H.R. 4250), H6413 [24JY], H6414 [24JY], H6415 [24JY]
        Information services:  treatment of Internet and interactive
            computer service commerce (S. 442), S11575 [6OC], S11576 [6OC],
            S11690 [7OC], S11848 [8OC]
        Internal Revenue Code:  terminate (H.R. 3097), H4675 [17JN]
        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]
        Tobacco products:  tobacco industry liability settlement relative to
            health risks and marketing and manufacturing practices (S.
            1415), S5114 [19MY], S5188 [20MY], S5189 [20MY], S5290 [21MY],
            S5291 [21MY], S5622 [4JN], S6031 [10JN], S6033 [10JN], S6480
            [17JN]
      Outlines
        Consumer and Main Street Protection Act (S. 1586), S232 [29JA]
      Petitions and memorials
        Colorado:  tax reform, E1146 [17JN]
      Press releases
        Bankruptcy Reform Act:  National Retail Federation, H4358 [10JN]
        North Carolina Unions Stand Up for Tobacco Jobs--Urge Political and
            Business Leaders To Save State's Economy by Joining Fight for
            Fair Settlement:  North Carolina AFL-CIO, S6509 [18JN]
      Remarks in House
        Agriculture:  relief for agricultural producers, small businesses,
            and rural communities adversely affected by low commodity
            prices, H8079 [18SE], H8080 [18SE], 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], E1902 [5OC], E1947
            [8OC], E2163 [14OC]
        ------ tax increase relative to livestock producers, H7926 [17SE]
        AID:  Russian tax system reform funding, H5641 [16JY]
        Alaska:  treatment of Alaska Native settlement trusts (H.R. 4192),
            E1275 [26JN]
        Animals:  treatment of sale of certain animals associated with
            educational programs (H.R. 3626), H2212 [22AP], E1532 [4AU],
            E1561 [5AU]
        ------ treatment of sale of certain animals associated with
            educational programs (H.R. 3626), E1932 [7OC], E1933 [7OC]
        Armed Forces:  treatment of the sale of a principal residence
            relative to active duty time spent away from home, H3676 [21MY]
        ----- treatment of the sale of a principal residence relative to
            active duty time spent away from home (H.R. 3861), E839 [13MY]
        Aviation:  treatment of commercial aviation to and from airports
            located on sparsely populated islands (H.R. 4703), E1905 [5OC]
        Bankruptcy:  amount of time allowed by financial institutions to
            record a lien on a vehicle refinance, H4429 [10JN]
        ------ conduct study of impact on bankruptcy rate of extension of
            credit to dependent college students, H4408 [10JN], H4409 [10JN]
        ------ conduct study on small business bankruptcies, H4408 [10JN]
        ------ reform Chapter 11 regulations relative to foreclosure on
            commercial property, H10231 [9OC]
        ------ reform laws, H2697 [30AP], E2305 [21OC]
        ------ reform laws (H.R. 3150), H505 [24FE], H2778 [5MY],
            H2994-H3000 [7MY], H4026 [3JN], H4354-H4443 [10JN], E87 [4FE],
            E1137 [16JN], E1180 [19JN], E1516 [3AU]
        ------ reform laws (H.R. 3150), conference report, H10227-E2295
            [10JN]
        ------ reform laws (H.R. 3150), consideration of conference report
            (H. Res. 586), H10224-H10227 [9OC]
        ------ reform laws (H.R. 3150), correct enrollment (H. Con. Res.
            346), H10243 [9OC]
        ------ reform laws (H.R. 3150), corrections in engrossment, H4442
            [10JN]
        ------ reform laws (H.R. 3150), motion to instruct conferees,
            H9140-H9147 [28SE]
        ------ reform laws (H.R. 3150), motion to recommit, H4440 [10JN]
        ------ reorder debt repayment priorities relative to Federal, State,
            and local governmental units, H4403 [10JN], H4404 [10JN], E1137
            [16JN]
        ------ treatment of certain gambling debts, H4346 [10JN], H4368
            [10JN]
        ------ 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]
        ------ treatment of credit card debt, H4348 [10JN], H4349 [10JN],
            H4368 [10JN], H4373 [10JN], H4374 [10JN], H4396 [10JN],
            H4400-H4403 [10JN], H4428-H4436 [10JN], H4440 [10JN], H10236
            [9OC], H10237 [9OC], H10238 [9OC]
        ------ treatment of small business regulations, H4397 [10JN], H4398
            [10JN]
        Budget:  allocation of funds, H10920 [15OC], H10922 [15OC], H11026
            [16OC], H11034-H11041 [16OC]
        ------ allow reductions in the discretionary spending limits to be
            used to offset tax cuts (H.R. 3707), H2241 [23AP]
        ------ reconciliation process, H7555 [10SE], H10877 [14OC], H10878
            [14OC]
        ------ tax treatment of tobacco products, H2141 [22AP], H2142
            [22AP], H2144 [22AP], H2148 [22AP], H2150 [22AP]
        ------ treatment of any future budget surpluses, H22 [27JA], H634
            [26FE], H652 [26FE], H760 [4MR], H762 [4MR], H763 [4MR],
            H841-H845 [4MR], H897 [5MR], H911 [10MR], H919 [10MR], H1026
            [11MR], H2124 [22AP], H3618 [20MY], H5968 [21JY], H7567-H7571
            [10SE], H7890-H7903 [16SE], H8079 [18SE], H8509-H8516 [23SE],
            H8612-H8617 [24SE], H9190 [1OC], H9191 [1OC], H9201 [1OC], H9339
            [2OC], H9510 [5OC], H10223 [9OC], H10643 [12OC], H10670 [13OC],
            H10675 [13OC], H10905 [14OC], H10993 [15OC], H11014 [15OC],
            H11015 [15OC], H11642 [20OC], H11647 [20OC], H11655 [20OC], E189
            [12FE], E776 [6MY]
        ------ use of surplus relative to Social Security system solvency,
            H2507 [29AP]
        Business and industry:  restore deduction for travel expenses of a
            taxpayer's spouse who accompanies the taxpayer on business
            travel (H.R. 4390), E1541 [4AU]
        ------ S corporation reform (H.R. 4285), E1365 [21JY]
        ------ treatment of businesses operating abroad (H.R. 4173), E1246
            [26JN]
        ------ treatment of capital investment, H5068 [24JN]
        ------ treatment of employer health insurance deductions, H4656
            [17JN], H4657 [17JN], H4659 [17JN], H4663 [17JN]
        Cargo transportation:  treatment of railroad fuel relative to barge
            industry, H1895 [1AP]
        Charities:  treatment of liquidations of closely held corporations
            or property to transfer assets to charitable organizations (H.R.
            3029), E2106 [13OC]
        Children and youth:  incentives to increase the demands for and
            supply of quality child care, H22 [27JA]
        Computers:  availability on the Internet of pictures of Earth from
            space, H2063 [21AP]
        Congress:  accomplishments of the 105th Congress, H5505 [15JY],
            H5506 [15JY], H9596 [6OC], H10357 [10OC], H10358 [10OC], H10518
            [11OC], H10520 [11OC], H10531 [11OC], H10533-H10546 [11OC],
            H10562 [12OC], H10565 [12OC], H10582 [12OC], H10642 [12OC],
            H10677 [13OC], H10805 [13OC], H10806 [13OC], H10816 [13OC],
            H10819 [13OC], H10820 [13OC], H10826 [13OC], H10837 [14OC],
            H10894 [14OC], H10921 [15OC], H10922 [15OC], H10923 [15OC],
            H10995 [15OC], H11019 [15OC], H11026 [16OC], H11027 [16OC],
            H11028 [16OC], H11033 [16OC], H11034-H11038 [16OC], H11688
            [20OC]
        ------ exempt legislation resulting in an overall reduction in tax
            or tariff revenues from the unfunded mandates point of order
            requirement, H3430-H3436 [19MY]
        Conservation of natural resources:  treatment of income from land or
            development rights sold to nonprofit organizations for
            preservation purposes (H.R. 3286), E247 [26FE]
        Constitutional amendments:  require a two-thirds majority on the
            passage of legislation increasing taxes (H.J. Res. 111), H2063
            [21AP], H2064 [21AP], H2094-H2100 [21AP], H2124 [22AP], H2126
            [22AP], H2127 [22AP], H2128 [22AP], H2136-H2164 [22AP], H2224
            [22AP], E629 [22AP], E630 [22AP], E673 [27AP], E675 [27AP]
        ----- require a two-thirds majority on the passage of legislation
            increasing taxes (H.J. Res. 111), consideration (H. Res. 407),
            H2133-H2135 [22AP]
        Corporations:  treatment of certain transfers of assets and
            liabilities (H.R. 4852), E2236 [19OC]
        Courts:  limit Federal authority to force State and local
            governments to assess, levy, or collect taxes, H2257-H2262
            [23AP], H2281 [23AP], E673 [27AP]
        ------ require advance notice and judicial consent before seizure
            and exclude civil damages for unauthorized collection actions
            from income (H.R. 3277), H1025 [11MR]
        ------ require only Federal agencies which administer benefit
            programs or enforce the tax code to adhere to precedents
            established in Federal judicial circuits, H591-H595 [25FE]
        Democratic Party:  national agenda, H20 [27JA], H21 [27JA], H854
            [5MR], H4067 [4JN], H7695 [15SE], H9595 [6OC], H10357 [10OC],
            H10359 [10OC], H10360 [10OC], H10362 [10OC], H10365 [10OC],
            H10516 [11OC], H10527 [11OC]
        Dept. of Agriculture:  make grants to establish additional rural
            enterprise communities, H11651 [20OC]
        ------ make grants to establish additional rural enterprise
            communities and empowerment zones (H.R. 4666), E1866 [1OC]
        Dept. of the Interior:  Payment in Lieu of Taxes Program funding,
            H6015-H6020 [21JY]
        Dept. of the Treasury:  prohibit issuing regulations dealing with
            hybrid transactions (H.R. 4663), E1865 [1OC]
        ------ require burden of proof in all tax cases, H918 [10MR], H5356
            [25JN], H5358 [25JN], H5359 [25JN], H5363 [25JN]
        Dept. of Transportation:  prohibit use of funds for improvement or
            replacement of the Miller Highway in New York, NY, H6732-H6735
            [29JY]
        Disabled:  incentives to promote research and development of
            assistance technology and universally designed technology (H.R.
            4063), E1141 [16JN]
        Disasters:  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]
        District of Columbia:  allow Washington Convention Center Authority
            to finance revenue bonds to construct new convention center
            (H.R. 4237), H6826 [30JY], E1329 [17JY], E1518 [3AU]
        ------ designate as empowerment zone and modify tax treatment of
            residents (H.R. 3329), E282 [4MR]
        ------ impact of financial and management distress relief,
            H1327-H1332 [19MR]
        Economy:  national objectives priority assignments, H28-H30 [6OC],
            E2216 [16OC]
        Education:  allow tax credits for certain non-public school expenses
            and contributions to charitable school-tuition organizations
            (H.R. 4780), E2235 [19OC]
        ------ increase lifetime learning credit for secondary teachers
            returning to school for additional training (H.R. 3881), E858
            [14MY]
        ------ increase maximum contribution to education savings accounts,
            H5275 [24JN]
        ------ national policy to improve system, H688 [2MR]
        ------ provide a source of interest-free capital for school
            construction and renovation in States experiencing increased
            enrollment (H.R. 3652), H4336 [10JN], H4726 [18JN], H4733
            [18JN], H6076 [22JY], E583 [2AP]
        ------ reduce class size in the early grades and improve teacher
            quality, H8058-H8071 [18SE]
        ------ spending of a greater percentage of Federal tax dollars on
            children's classrooms (H.R. 3248), H582 [25FE], H668 [26FE],
            H669 [26FE], H846 [4MR], H941-H949 [10MR], H1026 [11MR], H1857
            [1AP], H2346 [28AP], H4338 [10JN], H4576 [16JN], H5068 [24JN],
            H5289 [24JN], H5504 [15JY], H6754 [30JY], H7006 [4AU]
        ------ spending of a greater percentage of Federal tax dollars on
            children's classrooms, H10813 [13OC], H10992 [15OC], H11013
            [15OC] spending of a greater percentage of Federal tax dollars
            on children's classrooms (H.R. 3248), H7435 [9SE], H7608 [11SE],
            H7812 [16SE], H7813 [16SE], H7929 [17SE], H8025-H8032 [17SE],
            H8037-H8072 [18SE], H8620 [24SE], H9595 [6OC], H9728 [7OC],
            H10563 [12OC], H10650-H10652 [12OC], H10895 [14OC], E1780
            [23SE], E1783 [23SE] spending of a greater percentage of Federal
            tax dollars on children's classrooms (H.R. 3248), consideration
            (H. Res. 543), H8013-H8017 [17SE] spending of a greater
            percentage of Federal tax dollars on children's classrooms (H.R.
            3248), corrections in engrossment, H8072 [18SE]
        ------ tax credits relative to elementary and secondary school
            construction, H2938-H4724 [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 expenses for public and nonpublic elementary and
            secondary education (H.R. 1816), E2219 [16OC]
        Electric power:  application of the credit for electricity produced
            from renewable resources to electricity produced from biomass
            facilities (H.R. 4407), E1554 [5AU]
        ------ restrict the use of tax-exempt financing by governmentally
            owned electric utilities and subject certain activities of such
            utilities to income tax (H.R. 3927), E943 [22MY]
        ------ treatment of tax-exempt bond financing of certain electrical
            output facilities (H.R. 4732), E1966 [8OC]
        Employment:  treatment of high technology job training expenses
            (H.R. 3274), H507 [24FE]
        ------ treatment of information technology job training expenses
            (H.R. 4025), E1088 [10JN]
        Estate tax:  treatment of family-owned businesses (H.R. 4521), E1639
            [7AU]
        Executive departments:  require congressional review of Federal
            agency rules that establish or raise taxes (H.R. 4096), E1178
            [19JN]
        Families and domestic relations:  child tax credit, H10518 [11OC]
        ------ 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]
        ------ 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 standard deduction for married couples (H.R. 3524),
            E429 [19MR]
        ------ liability of spouses on joint Federal income returns (H.R.
            3650), H4029 [3JN]
        ------ permit penalty-free withdrawals from retirement plans for
            medical expenses of certain older relatives (H.R. 4349), E1466
            [30JY]
        ------ 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]
        ------ role of Government, H647 [26FE]
        ------ role of Government in establishing values, H1219-H1224
            [17MR], H1301 [19MR], H1322 [19MR], H1382 [24MR], H1386 [24MR],
            H1785 [31MR]
        ------ treatment of the marriage tax penalty relative to earned
            income tax credit (H.R. 3995), E1026 [4JN]
        Federal employees:  allow use of medical savings accounts under
            health benefits program (H.R. 3166), E114 [5FE], E117 [5FE]
        ------ treatment of travel expenses (H.R. 930), H9446 [5OC], E2319
            [12NO]
        Federal-State relations:  reduce State and local costs due to
            unfunded Federal mandates relative to bankruptcy reform,
            H4339-H4343 [10JN]
        Food:  treatment of charitable donation of food by businesses and
            farmers (H.R. 2450), E248 [26FE]
        Forests:  treatment of forestry activities (H.R. 4126), E1222 [25JN]
        Fort Smith, AR:  IRS audit of citizens relative to reported tornado
            damage, H1116 [12MR]
        Health:  designation of overpayments for use in biomedical research
            conducted through NIH (H.R. 3563), E1796 [24SE]
        ------ establish medical innovation tax credits for clinical testing
            research expenses relative to academic medical centers and other
            qualified hospital research organizations (H.R. 3815), E793
            [7MY], E803 [7MY]
        ------ full deduction of health insurance costs for self-employed
            individuals, E1833 [28SE]
        ------ lower exclusion percentage of deductions for medical care
            expenses (H.R. 3449), H1143 [12MR]
        ------ protection of enrollees in managed care plans and HMO's,
            H624-H626 [25FE], H935-H941 [10MR], H1025 [11MR], H1636-H1640
            [26MR], H1846-H1850 [31MR], H1857 [1AP], H4826-H4832 [18JN],
            H4972 [23JN], H4973 [23JN], H5068 [24JN], H5069 [24JN], H5417
            [14JY], H5502 [15JY], H5504 [15JY], H5505 [15JY], H5506 [15JY],
            H5638 [16JY], H5639 [16JY], H5640 [16JY], H5641 [16JY],
            H5730-H5733 [16JY], H5742 [17JY], H5743 [17JY], H5861 [20JY],
            H5962 [21JY], H5963 [21JY], H5965 [21JY], H5966 [21JY], H5967
            [21JY], H5968 [21JY], H5969 [21JY], H6066 [21JY], H6073 [22JY],
            H6074 [22JY], H6075 [22JY], H6076 [22JY], H6077 [22JY],
            H6173-H6178 [22JY], H6189 [23JY], H6190 [23JY], H6191 [23JY],
            H6192 [23JY], H7473-H7476 [9SE], H7560-H7567 [10SE], H7567
            [10SE], H7685-H7688 [14SE], H7695 [15SE], H9086 [28SE], H9190
            [1OC], H9511-H9514 [5OC], H9727 [7OC], H9728 [7OC], H10223
            [9OC], H10525 [11OC], H10527 [11OC], H10546-H10553 [11OC],
            H10555 [11OC], H10557 [11OC], H10643 [12OC], H10866 [14OC],
            H10887 [14OC], H10901 [14OC], H10903 [14OC], H10911 [14OC],
            H10922 [15OC], E287 [4MR], E335 [10MR], E549 [1AP], E1950 [8OC]
        ------ protection of enrollees in managed care plans and HMO's (H.R.
            3605), H10223 [9OC]
        ------ protection of enrollees in managed care plans and HMO's (H.R.
            4250), H10889-H10894 [14OC]
        ------ protection of enrollees in managed care plans and HMO's (H.
            Con. Res. 272), E769 [6MY] protection of enrollees in managed
            care plans and HMO's (H.R. 337), H581 [25FE], H584 [25FE], H633
            [26FE], H635 [26FE], E1 [27JA] protection of enrollees in
            managed care plans and HMO's (H.R. 3605), H4301-H4303 [9JN],
            H4306-H4310 [9JN], H4705-H4709 [17JN], H5053-H5061 [23JN], H5068
            [24JN], H5069 [24JN], H5070 [24JN], H5299 [25JN], H5300 [25JN],
            H5585 [15JY], H5743 [17JY], H5969 [21JY], E527 [31MR], E778
            [6MY], E910 [20MY], E1445 [27JY] protection of enrollees in
            managed care plans and HMO's (H.R. 3605), consideration (H. Res.
            486), H5863 [20JY] protection of enrollees in managed care plans
            and HMO's (H.R. 4250), H6306-H6367 [24JY], H6420 [24JY], H6884
            [3AU], H6983-H6988 [3AU], H7002 [4AU], H7008 [4AU], H7183 [5AU],
            H7184 [5AU], E1318 [16JY], E1436 [24JY], E1445 [27JY], E1447
            [27JY], E1449 [27JY], E1459 [29JY], E1471 [30JY], E1474 [30JY],
            E1502-E1504 [31JY], E1621-E1623 [7AU] protection of enrollees in
            managed care plans and HMO's (H.R. 4250), consideration (H. Res.
            509), H6297-H6306 [24JY] protection of enrollees in managed care
            plans and HMO's (H.R. 4250), motion to recommit, H6412 [24JY],
            H6415 [24JY] protection of enrollees in managed care plans and
            HMO's (H.R. 820), H1116 [12MR]
        ------ treatment of expenses paid for attending conferences relative
            to a dependent child's chronic medical condition (H.R. 4484),
            E1576 [7AU]
        Hope Scholarship and Lifetime Learning Credits:  repeal information
            reporting requirement imposed on educational institutions and
            certain other trades and businesses, H5715 [16JY], H5716 [16JY]
        Housing:  modify the low-income housing credit (H.R. 3290), E237
            [26FE]
        Income:  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]
        ------ 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]
        ------ cost-of-living adjustment for unified estate and gift tax
            credit (H.R. 3945), E955 [22MY]
        ------ 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]
        ------ 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]
        ------ impose excise tax on persons who acquire structured
            settlement payments in factoring transactions (H.R. 4314), E1420
            [24JY], E1441 [24JY]
        ------ 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 personal income tax exemption (H.R. 3149), H224
            [3FE], H543 [24FE], H614 [25FE], H652 [26FE], H2224 [22AP], E82
            [3FE]
        ------ 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]
        ------ reduce tax rate for single filers, eliminate marriage penalty
            and change date for filing of Federal income tax returns (H.R.
            2718), H583 [25FE]
        ------ 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 laws and filing procedures, H2341 [28AP], H2347
            [28AP], E553 [1AP]
        ------ repeal inflation adjustment provisions for income tax rates,
            standard deductions, and personal exemptions (H.R. 3965), E970
            [22MY]
        ------ 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]
        Individual retirement accounts:  treatment (H.R. 891), H759 [4MR]
        Insurance:  assure prompt payment of participating providers under
            health plans (H.R. 4413), E1563 [5AU]
        ------ coverage and treatment of emergency services under health
            plans (H.R. 815), H6303 [24JY]
        ------ deduction for health insurance premiums (H.R. 3628), E578
            [2AP]
        ------ permit consolidation of life insurance companies with other
            companies (H.R. 4795), E2068 [11OC]
        ------ require health insurance plans to cover treatment of a minor
            child's congenital or developmental deformity or disorder due to
            trauma, infection, tumor, or disease (H.R. 4737), E2001 [9OC]
        ------ require health insurance plans to provide external appeals in
            cases of adverse determinations involving experimental
            treatments, significant costs, or serious medical conditions
            (H.R. 3469), E395 [17MR]
        Internal Revenue Code:  reform, H2141 [22AP], H2144 [22AP], H2153
            [22AP]
        ------ terminate, H844-H846 [4MR], H1116 [12MR], H1175 [17MR], H1453
            [25MR], H1558 [26MR], H1626-H1631 [26MR], H1649 [27MR],
            H2106-H2111 [21AP], H2147 [22AP]
        ------ terminate (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 (H.R. 3097), consideration (H. Res. 472),
            H4643-H4654 [17JN]
        ------ terminate (H.R. 3097), motion to recommit, H4675 [17JN],
            H4676 [17JN]
        Investments:  depreciation of certain leasehold improvements (H.R.
            3500), E414 [18MR]
        ------ 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 individual retirement accounts, H10248 [9OC],
            H10251 [9OC]
        IRS:  reduce individual tax preparation time (H. Con. Res. 241),
            H4672 [17JN], E352 [11MR]
        ------ reform (H.R. 3493), E411 [18MR]
        ------ 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]
        Medicare:  allow a refundable credit for certain premiums (H.R.
            4465), E1619 [7AU]
        ------ allow credit to military retirees for coverage (H.R. 4167),
            E1258 [26JN]
        ------ comprehensive financing for graduate medical education (H.R.
            4739), E2005 [9OC]
        Mining and mineral resources:  treatment of benefits to retired coal
            miners (H.R. 2231), E562 [2AP]
        Motor vehicles:  treatment of small coach builders relative to fuel
            economy standards (H.R. 4165), E1236 [25JN]
        National objectives:  comparison between congressional and Clinton
            administration proposals, H10517 [11OC]
        National Payroll Week:  observance, H8720 [25SE]
        Natural gas:  treatment of gathering lines (H.R. 3913), E910 [20MY]
        New Jersey Society of Certified Public Accountants:  anniversary,
            E1025 [4JN]
        NLRB:  treatment of businesses, labor organizations, and employees
            (H.R. 3246), H1210 [17MR], H1455 [25MR], H1556 [26MR], H1558
            [26MR], H1599 [26MR], H1609-H1623 [26MR], E195 [24FE], E504
            [27MR], E510 [30MR], E518 [30MR], E544 [1AP]
        ----- treatment of businesses, labor organizations, and employees
            (H.R. 3246), consideration (H. Res. 393), H1609 [26MR]
        Pensions:  ensure uniformity of Federal and State pension plans
            relative to State income taxes (H.R. 4572), H10949 [15OC]
        ------ improve portability for defined benefit plans (H.R. 3101),
            E10 [27JA], E14 [27JA]
        ------ permit 401(k) contributions which would otherwise be limited
            by employer contributions to employees stock ownership plans
            (H.R. 4741), E1965 [8OC]
        Petroleum:  reduce gasoline tax, H2023-H2027 [1AP]
        ------ treatment of petroleum storage facilities (H.R. 3992), E1029
            [4JN]
        ------ use of gasoline tax revenues transferred to transportation
            trust funds, H1885-H1902 [1AP], H1907 [1AP], H1910 [1AP], H1916
            [1AP], E605 [21AP]
        Power resources:  treatment of ethanol fuel, H2442 [29AP]
        Private property:  require the approval of a private panel relative
            to the seizure of property for the collection of taxes (H.R.
            3214), E170 [12FE]
        Public utilities:  treatment of U.S. utilities' foreign investments
            relative to foreign tax credits and deductible interest
            allocation rules (H.R. 4871), E2269 [21OC]
        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]
        Puerto Rico:  funding of Conservation Trust Fund through return of
            excise tax receipts relative to rum produced in the Virgin
            Islands and Puerto Rico, E2296 [21OC]
        ------ require Dept. of the Treasury report on Federal program
            costs, revenues, and taxation of residents (H.R. 4769), E2020
            [10OC]
        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]
        Real estate:  treatment of stapled real estate investment trusts
            (H.R. 3533), E456 [24MR]
        ----- treatment of stapled real estate investment trusts (H.R.
            3558), E488 [26MR]
        Religion:  protect certain charitable contributions (H.R. 2604),
            H3978 [3JN], H3999-H4005 [3JN], H4038 [3JN], E835 [12MY]
        Republican Party:  national agenda, H323-H327 [4FE], H613 [25FE],
            H762 [4MR], H843 [4MR], H848 [4MR], H1151-H1156 [12MR], H1221
            [17MR], H1239 [18MR], H1284-H1291 [18MR], H1425-H1431 [24MR],
            H1857 [1AP], H2044-H2049 [1AP], H2100-H2106 [21AP], H2305-H2312
            [23AP], H3302-H3306 [14MY], H5070 [24JN], H5506 [15JY], H6869
            [31JY], H9088 [28SE], H9352 [5OC], H9596 [6OC], H9597 [6OC],
            H9726 [7OC], H10360 [10OC], H10363 [10OC], H10364 [10OC], H10511
            [10OC], H10516 [11OC], H10517 [11OC], H10518 [11OC], H10519
            [11OC], H10520 [11OC], H10527 [11OC], H10531-H10546 [11OC],
            H10553 [11OC], H10559-H10643 [12OC], H10670 [13OC], H10894
            [14OC], H10921 [15OC], H10922 [15OC], H10923 [15OC]
        Research:  extend research and development tax credit, E168 [12FE],
            E949 [22MY]
        Revenues:  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]
        Rural areas:  use of tax-exempt bonds to provide loans for rural
            housing, H5016 [23JN], H5017 [23JN]
        Securities:  creation of a new class of bonds for new school
            construction (H.R. 2695), H108 [3FE], H373 [5FE], H1431-H1439
            [24MR]
        ------ creation of a new class of bonds for new school construction
            (H.R. 2695), H10812 [13OC]
        ------ permit early distributions from employee stock ownership
            plans for higher education expenses and first-time homebuyer
            purchases (H.R. 4740), E1965 [8OC]
        Senior citizens:  treatment of real property tax reduction vouchers
            received in exchange for volunteer work (H.R. 3841), E833 [12MY]
        Small business:  allow credits for certain expenses of long-term
            training of employees in highly skilled metalworking trades
            (H.R. 3110), E200 [24FE]
        ------ expand the exclusion for qualified small business stock and
            increase the annual limit for incentive stock options (H.R.
            4685), E1892 [2OC]
        Social Security:  adjust for inflation income levels for senior
            citizens at which benefits are taxed at a higher rate (H.R.
            3448), H1143 [12MR]
        ------ allow personal retirement savings plans (H.R. 3082), H2378
            [28AP], H2780 [5MY]
        ------ 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-H8839 [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]
        ------ increase income levels for senior citizens at which benefits
            are taxed at a higher rate (H.R. 3447), H1143 [12MR]
        ------ 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]
        ------ use budget surplus to establish personal retirement savings
            accounts, H2085 [21AP], H2086 [21AP]
        States:  collection and payment of taxes imposed on motor fuel sold
            on Indian lands (H.R. 3966), E956 [22MY]
        ------ increase cap on private activity bonds (H.R. 979), E652
            [23AP]
        ------ provide tax credits for contributions to charitable
            organizations relative to delivery of welfare services, H7639
            [14SE]
        ------ treatment of amounts received under State programs providing
            compensation for birth-related injuries (H.R. 4139), E1262
            [26JN]
        Tax Freedom Day:  observance, H2934 [7MY], H3117 [13MY], E791 [7MY]
        Taxation:  allow a refundable credit for certain Medicare premiums
            (H.R. 4465), E1619 [7AU]
        ------ treatment of rum produced in the Virgin Islands and Puerto
            Rico, H10664 [12OC]
        Taxpayer Relief Act:  anniversary, H7183 [5AU]
        Taxpayers:  protect (H.R. 2838), H1411 [24MR]
        Telecommunications:  provide funding for universal
            telecommunications services through creation of
            Telecommunications Trust Fund (H.R. 4474), E1607 [7AU]
        Telephones:  repeal excise tax on telephone use and other
            communications services (H.R. 3648), E552 [1AP], E570 [2AP]
        Territories:  treatment of rum produced in the Virgin Islands and
            Puerto Rico, H10664 [12OC]
        Tobacco products:  specify uses of revenues from tobacco industry
            settlement (H.J. Res. 109), E149 [11FE]
        ------ tobacco industry liability settlement relative to health
            risks and marketing and manufacturing practices, H2124 [22AP],
            H2125 [22AP], H2127 [22AP], H2214 [22AP], H2226 [22AP], H2595
            [29AP], H2613 [30AP], H3733 [21MY], H3736 [21MY], H4724 [18JN],
            H4725 [18JN], H4726 [18JN], H4727 [18JN], H4777 [18JN], H4809
            [18JN], H4825 [18JN], H4842 [19JN], H4843 [19JN], H4972 [23JN],
            H4973 [23JN], H5069 [24JN], H5301 [25JN], E1030 [4JN], E1032
            [4JN] tobacco industry liability settlement relative to health
            risks and marketing and manufacturing practices (S. 1415),
            H2088-H2094 [21AP]
        ------ treatment of tobacco farmers relative to tobacco industry
            liability settlement, H6868 [31JY]
      Remarks in Senate
        Advisory Commission on Electronic Commerce:  examine State model
            legislation relative to tax treatment of Internet and
            interactive computer service commerce, S11659 [7OC]
        ------ study effects of moratorium on taxation of Internet sales on
            retail businesses and State and local governments, S11660-S11669
            [7OC], S12220 [9OC]
        Agriculture:  allow Farm and Ranch Risk Management Accounts, S8270
            [16JY], S8293 [16JY]
        ------ allow Farm and Ranch Risk Management Accounts (S. 2078),
            S4833 [13MY]
        ------ clarify treatment of agricultural cooperatives and allow
            declaratory judgment relief for such cooperatives (S. 2498),
            S10591 [18SE]
        ------ credit for the nutrient management costs of animal feeding
            operations (S. 2493), S10523 [17SE]
        ------ exempt small issue bonds for agriculture from the State
            volume cap (S. 2501), S10591 [18SE]
        ------ Farmland Protection Program funding, S3093 [2AP]
        ------ Farmland Protection Program funding (S. 2596), S12164 [9OC]
        ------ increase allowable rebate for farmers to offset current
            operating losses (S. 2467), S10320 [14SE]
        ------ 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]
        ------ 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]
        Alaska:  treatment of Alaska Native settlement trusts (S. 2065),
            S4714 [12MY]
        Alaska Permanent Fund:  treatment of dividends received by certain
            children (S. 1974), S3536 [23AP]
        Alcoholic beverages:  treatment of beer (S. 2415), S9573 [31JY]
        Alternative minimum tax:  repeal limitation on the use of foreign
            tax credits (S. 2442), S9974 [8SE]
        Appropriations:  line-item veto (S. 2220), S7181 [25JN]
        ------ making omnibus consolidated and emergency supplemental
            appropriations benefitting California, S12790 [21OC]
        Armed Forces:  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]
        ------ treatment of the sale of a principal residence relative to
            active duty time spent away from home (S. 1799), S2300 [19MR]
        Aviation:  investment credits for regional jet purchases and airline
            ticket tax reduction for certain rural flights (S. 2629), S12558
            [14OC]
        ------ tax credits for regional jet purchases and airline ticket tax
            reduction for certain rural flights, S10880 [24SE]
        ------ treatment of commercial aviation to and from airports located
            on sparsely populated islands (S. 2542), S11339 [2OC]
        Bankruptcy:  reform laws, S1208-S1210 [2MR]
        ------ reform laws (H.R. 3150), S7520 [6JY], S7610 [7JY],
            S10787-S10789 [23SE], S10937 [24SE], S10938 [24SE]
        ------ reform laws (H.R. 3150), conference report, S12137 [9OC],
            S12151 [9OC]
        ------ reform laws (H.R. 3150), conference report--motion to
            proceed, S12140-S12148 [9OC]
        ------ reform laws (H.R. 3150), insert S. 1301 language in lieu,
            S10236 [11SE], S10767 [23SE]
        ------ treatment of child support and alimony payments, S9926 [3SE],
            S10189 [10SE]
        ------ treatment of credit card debt, S10186 [10SE]
        ------ treatment of fraudulently incurred debts, S10187 [10SE]
        ------ treatment of non-dischargeable debts, S10187 [10SE]
        Budget:  allocation of funds, S852 [23FE], S12622-S12624 [15OC]
        ------ reconciliation process, S12373 [12OC], S12536 [14OC]
        ------ treatment of any future budget surpluses, S5 [27JA], S7
            [27JA], S10-S12 [27JA], S109 [28JA], S590-S592 [10FE], S1291
            [3MR], S1381-S1386 [5MR], S2209 [18MR], S3100 [2AP], S10454
            [17SE], S10815 [23SE], S10870 [24SE], S11020 [28SE],
            S11148-S11152 [30SE], S11154-S11321 [2OC], S11401-S11405 [5OC],
            S11407-S11409 [5OC], S12372 [12OC], S12373 [12OC]
        ------ 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:  bankruptcy reform (S. 1914), S3129 [2AP]
        ------ collection of State and local taxes on mail-order and catalog
            transactions, S11686 [7OC]
        ------ deductibility of business meal expenses for individuals who
            are subject to Federal limitations on hours of service (S.
            2628), S12405 [12OC]
        Business and Industry:  define ``discriminatory tax'' relative to
            treatment of Internet and interactive computer purchases,
            S11848-S11853 [8OC]
        Business and industry:  expand S corporation eligibility for banks
            and small businesses (S. 2346), S8920 [23JY], S8977 [24JY],
            S8978 [24JY], S8981 [24JY]
        ------ expand S corporation eligibility for banks and small
            businesses (S. 2346), S9889 [2SE]
        ------ removal of secrecy orders relative to release of documents
            and settlement of court cases, S5766 [9JN]
        ------ treatment of businesses operating abroad (S. 2231),
            S7193-S7195 [25JN]
        CBO:  budget analysis, S8273 [16JY], S8458 [17JY]
        Charities:  treatment of liquidations of closely held corporations
            or property to transfer assets to charitable organizations,
            S12828 [21OC]
        Children and youth:  replace the dependent care credit with an
            increase in the child tax credit for certain children (S. 2079),
            S4906 [14MY], S4907 [14MY]
        Civil liberties:  protection from personal intrusion and prevent
            sharing of personal data by Federal, State, and local agencies
            without consent, S12907 [21OC]
        Coins and coinage:  allow investment of certain coins in individual
            retirement accounts and other individually directed pension plan
            accounts (S. 1980), S3543 [23AP]
        Colleges and universities:  treatment of prepaid college tuition
            plans, S7825-S7827 [9JY]
        Commuters:  employee option to receive taxable cash compensation in
            lieu of nontaxable parking benefits, S1742 [11MR]
        Computers:  ensure businesses, financial markets, and the Federal
            Government are taking adequate steps to resolve the year 2000
            problem, S4386 [6MY]
        ------ examination and disclosure of certain source codes, programs
            and software (S. 1692), S1156 [27FE] examination and disclosure
            of certain source codes, programs, and software, S4491 [7MY]
        ------ exempt from moratorium on Internet taxation providers who do
            not restrict access by minors to harmful material or offer
            screening software, S11653-S11656 [7OC]
        Congress:  accomplishments of the 105th Congress, S10638-S10640
            [21SE], S12369-S12372 [12OC], S12373-S12375 [12OC], S12379
            [12OC], S12382 [12OC], S12708-S12716 [20OC]
        ------ require a three-fifths majority on the passage of legislation
            increasing revenue, S3072-S3074 [2AP], S3076 [2AP]
        ------ require supermajority to extend moratorium on State and local
            taxation of Internet access or transactions, S11572-S11575 [6OC]
        Conservation of natural resources:  treatment of income from land
            sold to a government agency or a nonprofit organization for
            conservation purposes (S. 2376), S9434 [30JY]
        Consumers:  require merchants to notify purchasers of merchandise
            via the Internet that such merchandise may be subject to State,
            local, and use taxes, S11575 [6OC], S11576 [6OC]
        Corporations:  treatment of reorganization or division (S. 2538),
            S11283 [1OC]
        Courts:  awarding of attorneys' fees to private parties who prevail
            in litigation against the Federal Government, S4469 [7MY]
        Democratic Party:  national agenda, S3 [27JA], S99-S109 [28JA],
            S700-S704 [12FE], S707 [12FE], S4139-S4141 [1MY], S4606 [11MY]
        Dept. of Commerce:  investigate imports of methyl tertiary-butyl
            ether from Saudi Arabia (S. 2391), S9449 [30JY]
        Dept. of HHS:  disapprove rule submitted on surety bond requirements
            for home health care providers under Medicare and Medicaid (S.J.
            Res. 50), S6046-S6051 [10JN], S6261 [11JN]
        Dept. of Justice:  W.R. Grace Corp. settlement relative to Superfund
            cleanup of Wayne, NJ, Interim Storage Site, S2607 [26MR], S2608
            [26MR]
        Dept. of the Treasury:  prohibit issuing regulations dealing with
            hybrid transactions (S. 2535), S11279-S11281 [1OC]
        ------ require burden of proof in all tax cases, S7653 [8JY]
        Disabled:  incentives to promote research and development of
            assistance technology and universally designed technology (S.
            2173), S6407 [16JN]
        Disasters:  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]
        District of Columbia:  allow Washington Convention Center Authority
            to finance revenue bonds to construct new convention center
            (H.R. 4237), S9661 [31JY]
        ------ 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]
        Ecology and environment:  allocate revenues from Superfund tax to
            establish reserve fund for environmental initiatives,
            S2958-S2961 [1AP], S3035-S3037 [2AP]
        Economy:  importance of accurate economic statistics, S8948 [23JY]
        ------ national objectives priority assignments, S13-S15 [27JA], S16
            [27JA], S82 [28JA], S300 [3FE], S11570 [6OC], S12374 [12OC]
        Education:  allow tax credits for certain non-public school expenses
            and contributions to charitable school-tuition organizations (S.
            2602), S12169 [9OC]
        ------ disallow elementary and secondary education expenses as an
            authorized deduction from education individual retirement
            accounts, S3256-S3260 [20AP], S3328-S3331 [21AP], S3333-S3334
            [21AP]
        ------ exclusion of employer-provided educational assistance (S.
            Res. 180), S1016 [25FE]
        ------ increase lifetime learning credit for teachers returning to
            school for technology training, S3399-S3403 [22AP], S3421
            [22AP], S3473-S3476 [23AP], S3492 [23AP], S3493 [23AP]
        ------ increase the number of qualified teachers through a student
            loan forgiveness program, S3261-S3265 [20AP], S3321-S3323 [21AP]
        ------ issuance of tax-exempt private activity bonds to assist
            States in the construction and rehabilitation of public schools
            (S. 2397), S9559 [31JY]
        ------ provide for safe and affordable schools (S. 1), S12538 [14OC]
        ------ spending of a greater percentage of Federal tax dollars on
            children's classrooms, S3391-S3396 [22AP], S3419 [22AP] spending
            of a greater percentage of Federal tax dollars on children's
            classrooms (S. 1589), S275 [2FE]
        ------ tax credits relative to elementary and secondary school
            construction, S2169-S2171 [18MR], S2898-S2905 [1AP], S2914-S2917
            [1AP], S2948 [1AP] tax credits relative to elementary and
            secondary school construction (S. 1705), S1336-S1341 [4MR]
        ------ 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 State and private education savings plans and
            allow private colleges to offer prepaid tuition plans (S. 2425),
            S9598 [31JY]
        ------ use of Federal funds to provide for student improvement
            incentive awards, S3417 [22AP], S3471 [23AP]
        Electric power:  credits to energy facilities that use poultry
            manure as fuel to generate electricity (S. 2453), S10119 [9SE]
        ------ treatment of tax-exempt bond financing of certain electrical
            output facilities (S. 2182), S6488-S6491 [17JN]
        Employment:  employer credits for expenses of providing child care
            services to employees (S. 2593), S11986 [8OC]
        ------ 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]
        ------ provide State authority to permit certain employers of
            domestic workers to make annual wage reports (S. 1880), S2765
            [30MR]
        ------ reform standard for classifying technical workers as
            independent contractors for employment tax purposes (S. 1924),
            S3139 [2AP]
        ------ treatment of information technology job training expenses (S.
            2089), S5021 [18MY] treatment of information technology job
            training expenses (S. 2409), S9569 [31JY]
        Executive departments:  require congressional review of Federal
            agency rules that establish or raise taxes (S. 2198), S6700
            [19JN]
        ----- require congressional review of Federal agency rules that
            establish or raise taxes (S. 2211), S7016 [24JN]
        Families and domestic relations:  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 standard deduction
            amounts (S. 1989), S3654 [27AP], S5296 [21MY]
        ------ eliminate marriage tax penalty by adjusting income tax rate
            brackets and standard deduction amounts, S10390 [15SE], S11040
            [28SE], S11401-S11405 [5OC]
        ------ exclusion from gross income for foster care payments relative
            to certain nongovernmental placement agencies (S. 2568), S11706
            [7OC]
        ------ expand tax credits and grant programs to increase
            affordability, quality, and safety of child care (S. 1577),
            S115-S123 [28JA]
        ------ 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]
        ------ 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]
        ------ treatment of estate, gift, and generation-skipping transfer
            taxes, S254 [2FE]
        Farmers:  capital gains rates, tax incentives, and income averaging
            for farmers (S. 2371), S9426-S9431 [30JY]
        Federal employees:  allow cash payment in lieu of parking benefits
            (S. 2575), S11713 [7OC], S11714 [7OC]
        ------ treatment of travel expenses (H.R. 930), S9802 [1SE]
        Federal-State relations:  extend moratorium on State and local
            taxation of Internet access or transactions, S11676-S11679
            [7OC], S11682-S11691 [7OC], S11847 [8OC], S12220 [9OC]
        Food industry:  treatment of meals provided to hotel and restaurant
            employees in non-discriminatory employee cafeterias (S. 2027),
            S4037 [1MY]
        Foreign trade:  repeal limitation on the amount of receipts
            attributable to military property which may be treated as exempt
            foreign trade income (S. 2296), S8135 [14JY]
        Government:  define role and scope, S9907 [3SE], S9910 [3SE]
        ------ treatment of home mortgage interest and charitable donations,
            S2951-S2955 [1AP], S3033 [2AP], S3034 [2AP]
        Harbors:  collection and use of maintenance taxes, S5577-S5579 [2JN]
        Health:  establish medical innovation tax credits for clinical
            testing research expenses relative to academic medical centers
            and other qualified hospital research organizations (H.R. 3815),
            S5521 [1JN]
        ----- establish medical innovation tax credits for clinical testing
            research expenses relative to academic medical centers and other
            qualified hospital research organizations (S. 1885), S2852
            [31MR], S2853 [31MR], S2875 [31MR]
        ------ increase deductions for health insurance costs by self-
            employed individuals through revenues from an estate tax
            technical correction (S. 2613), S12187 [9OC], S12342 [10OC]
        ------ protection of enrollees in managed care plans and HMO's,
            S1687 [10MR], S2746 [30MR], S3045-S3055 [2AP], S3077 [2AP],
            S3666 [28AP], S4136 [1MY], S4198 [4MY], S4235 [5MY], S4236
            [5MY], S4405 [6MY], S4467 [7MY], S4556-S4558 [8MY], S6133
            [11JN], S6137 [11JN], S6694-S6696 [19JN], S7230 [26JN], S7562
            [7JY], S7563 [7JY], S7566-S7573 [7JY], S7610 [7JY], S7700-S7704
            [8JY], S7924 [10JY], S7925-S7927 [10JY], S7962 [10JY], S8019
            [13JY], S8050-S8052 [13JY], S8285-S8287 [16JY], S8638 [21JY],
            S8639 [21JY], S9677 [31AU], S9901-S9903 [3SE], S9917 [3SE],
            S9921 [3SE], S9950 [8SE], S9966 [8SE], S10043 [8SE], S10094
            [9SE], S10097 [9SE], S10819-S10823 [23SE], S10884-S10886 [24SE],
            S10889-S10893 [24SE], S10972-S10975 [25SE], S10977-S10979
            [25SE], S11103-S11110 [29SE], S11155-S11162 [30SE],
            S11272-S11275 [1OC], S11531 [6OC], S11541-S11543 [6OC], S12292
            [10OC], S12903 [21OC]
        ------ protection of enrollees in managed care plans and HMO's (H.R.
            4250), S12238 [9OC]
        ------ protection of enrollees in managed care plans and HMO's (H.R.
            4250), motion to proceed, S12100 [9OC]
        ------ protection of enrollees in managed care plans and HMO's (H.R.
            4250), unanimous-consent request, S9733-S9739 [1SE], S9971
            [8SE], S10099 [9SE], S10100 [9SE]
        ------ protection of enrollees in managed care plans and HMO's (H.R.
            4250), S9099 [28JY]
        ------ protection of enrollees in managed care plans and HMO's (S.
            1890), S11325-S11327 [2OC], S12125-S12128 [9OC], S12137 [9OC]
        ------ protection of enrollees in managed care plans and HMO's (S.
            2330), S12024 [8OC], S12350 [10OC]
        ------ protection of enrollees in managed care plans and HMO's (S.
            2529), S11091 [29SE]
        ------ protection of enrollees in managed care plans and HMO's (S.
            1712), S1440 [5MR], S1538 [6MR] protection of enrollees in
            managed care plans and HMO's (S. 1890), S3749 [29AP],
            S4640-S4642 [12MY], S4664 [12MY], S5492 [1JN], S5568 [2JN],
            S5665 [5JN], S5767 [9JN], S6273 [12JN], S6450 [17JN], S7253
            [26JN], S8596 [21JY] protection of enrollees in managed care
            plans and HMO's (S. 1890), unanimous-consent request, S4642
            [12MY] protection of enrollees in managed care plans and HMO's
            (S. 1891), S2861 [31MR] protection of enrollees in managed care
            plans and HMO's (S. 2330), S8472 [17JY], S8487-S8511 [17JY],
            S8540-S8542 [17JY], S8548 [20JY], S8881-S8887 [23JY],
            S8982-S8984 [24JY], S8989-S8993 [24JY], S9147 [28JY],
            S9346-S9349 [30JY] protection of enrollees in managed care plans
            and HMO's (S. 2330), unanimous-consent request, S9211 [29JY]
            protection of enrollees in managed care plans and HMO's (S.
            2416), S9573-S9591 [31JY]
        ------ treatment of certain health clubs, S9233 [29JY], S9356 [30JY]
        ------ treatment of unused nontaxable benefits under cafeteria
            plans, flexible spending arrangements, and health flexible
            spending accounts (S. 2304), S8137 [14JY]
        Health Insurance Portability and Accountability Act:
            implementation, S1661 [9MR], S2104 [17MR]
        Hope Scholarship and Lifetime Learning Credits:  repeal information
            reporting requirement imposed on educational institutions and
            certain other trades and businesses, S4514-S4517 [7MY]
        ----- repeal information reporting requirement imposed on
            educational institutions and certain other trades and businesses
            (S. 1724), S1521-S1523 [6MR], S4373 [5MY]
        Housing:  increase amount of low-income housing credits allocated in
            each State and index amounts for inflation (S. 1252),
            S6501-S6503 [17JN]
        ------ increase amount of low-income housing credits allocated in
            each State and index amounts for inflation (S. 1252), S12577
            [14OC]
        ------ treatment of cooperative housing corporations and their
            shareholders (S. 2125), S5454 [22MY]
        Income:  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 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]
        ------ capital gains rates, S7651 [8JY], S7659-S7662 [8JY], S7721
            [9JY], S7919 [10JY]
        ------ capital gains rates (S. 2214), S7698 [8JY]
        ------ 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 the temporary increase in unemployment tax (S.
            2170), S6405 [16JN]
        ------ elimination of estate and gift taxes (S. 2318), S8382 [16JY]
        ------ establish flat tax rates for individuals and businesses,
            S4521 [7MY]
        ------ extend certain expiring provisions (S. 2622), S12324-S12337
            [10OC]
        ------ impose excise tax on persons who acquire structured
            settlement payments in factoring transactions (S. 2543), S11340
            [2OC], S11499 [5OC]
        ------ increase amount of taxable income which is taxed at the
            lowest rate, S4481 [7MY]
        ------ liability of spouses on joint Federal income tax returns,
            S4473 [7MY], S4474 [7MY]
        ------ promote retirement savings (S. 2635), S12563 [14OC]
        ------ 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]
        ------ 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]
        ------ treatment of reparations received by Holocaust survivors (S.
            2549), S11450 [5OC]
        Individual retirement accounts:  treatment, S7651 [8JY], S7721
            [9JY], S7722 [9JY]
        ------ treatment relative to charitable contributions (S. 1734),
            S1797 [11MR]
        Information services:  treatment of Internet and interactive
            computer service commerce, S1060 [26FE]
        ----- treatment of Internet and interactive computer service
            commerce (S. 442), S589 [10FE], S4615 [11MY], S4625 [11MY]
        ----- treatment of Internet and interactive computer service
            commerce (S. 442), unanimous-consent agreement, S8687 [21JY]
        ----- treatment of Internet and interactive computer service
            commerce (S. 442), unanimous-consent request, S8471 [17JY]
        ------ treatment of Internet and interactive computer service
            commerce, S12791 [21OC]
        ------ treatment of Internet and interactive computer service
            commerce (S. 442), S11269-S11272 [1OC], S11305-S11307 [2OC],
            S11324 [2OC], S11325 [2OC], S11503 [5OC], S11572-S11577 [6OC],
            S11651-S11670 [7OC], S11675-S11680 [7OC], S11682-S11691 [7OC],
            S11802 [7OC], S11847-S12220 [25SE], S11085-S11087 [29SE], S11103
            [29SE], S11154 [30SE], S11239 [1OC] treatment of Internet and
            interactive computer service commerce (S. 442), motion to
            suspend the rules, S11848-S11851 [8OC] treatment of Internet and
            interactive computer service commerce (S. 442), unanimous-
            consent agreeement, S11576 [6OC] treatment of Internet and
            interactive computer service commerce (S. 442), unanimous-
            consent agreement, S11177 [30SE], S11442 [5OC] treatment of
            Internet and interactive computer service commerce (S. 442),
            unanimous-consent request, S10789 [23SE], S10790 [23SE], S10913
            [24SE], S10969 [25SE]
        Insurance:  allow deduction for long-term care services for
            individuals not eligible for employer-provided long-term health
            coverage (S. 2492), S10522 [17SE], S10523 [17SE]
        ------ deduction for health insurance premiums (S. 1902), S2982
            [1AP]
        Internal Revenue Code:  terminate, S297 [3FE], S3031-S3033 [2AP],
            S9113-S9115 [28JY], S9118 [28JY]
        ------ terminate (S. 1520), S816 [23FE]
        ------ terminate (S. 1673), S1003-S1006 [25FE], S1245 [3MR]
        Investments:  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 individual retirement accounts, S4380 [6MY],
            S4383 [6MY], S4384 [6MY], S4388-S4390 [6MY]
        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]
        ------ ensure taxpayer confidence in the problem resolution process
            by providing a more independently operated Office of the
            Taxpayer Advocate, S4237 [5MY], S4241 [5MY]
        ------ establish a full-time Board of Governors, S4245 [5MY],
            S4393-S4397 [6MY], S4402 [6MY]
        ------ establish combined employment tax reporting demonstration
            project, S4460 [7MY]
        ------ establish private citizens oversight board to aid in the
            processing of public information, S7648 [8JY]
        ------ expand National Taxpayer Advocate functions, S7637 [8JY],
            S7638 [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]
        ------ implement return-free filing system, S4612 [11MY]
        ------ improve access to the Office of the Taxpayer Advocate through
            addition of a legal counsel, S4460 [7MY]
        ------ improve electronic filing of tax and information returns,
            S4484 [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 request to taxpayers to give up rights to sue, S4485
            [7MY]
        ------ prohibit special waiver of the criminal conflict of interest
            laws for the employee representative on the Oversight Board,
            S4415-S4427 [6MY], S4452-S4459 [7MY]
        ------ 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 electronic access to certain information on the
            Internet, S4401 [6MY], S4428 [6MY] provide electronic access to
            certain information on the Internet (S. 1901), S2981 [1AP]
        ------ provide uniform application of confidentiality privileges
            relative to taxpayer communications with authorized tax
            practitioners (S. 1737), S1699 [10MR]
        ------ remove Sec. of the Treasury from Oversight Board, S4478-S4483
            [7MY]
        ------ require advance notification before disclosure of income tax
            return information to State and local governments, S4464 [7MY]
        ------ require option to speak to a live person on telephone
            helplines, S4471 [7MY]
        ------ require report on violations of fair debt collection
            practices, S4455 [7MY]
        ------ require small business representation on Oversight Board,
            S4406 [6MY], S4407 [6MY], S4491 [7MY]
        ------ require Spanish option on telephone helplines, S4471 [7MY]
        ------ require study of willful noncompliance with tax laws by
            taxpayers, S4455 [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]
        ------ set effective date to implement changes to the tax code and
            ensure adequate steps are taken to resolve the year 2000
            computer problem, S4509-S4512 [7MY]
        ------ simplify Tax Code and reduce compliance costs, S3090 [2AP],
            S7638 [8JY], S7641 [8JY], S7643 [8JY]
        ------ study current procedures on detection of tax underpayments
            and fraud, S4397-S4402 [6MY]
        ------ study transfer pricing enforcement efforts, S4404 [6MY],
            S4405 [6MY]
        ------ taxpayer recovery of costs, fees, and expenses relative to
            certain unjust governmental actions (S. 1612), S451 [5FE]
        ------ 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]
        IRS Restructuring and Reform Act:  ensure compliance with Federal
            budget requirements, S4380-S4392 [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]
        Lawyers and attorneys:  treatment of gross income for amounts
            received under qualified group legal services plans (S. 2200),
            S6767 [22JN]
        Mail-order sales:  collection of State and local taxes on mail-order
            transactions, S11014-S11017 [28SE], S11308-S11319 [2OC]
        Medicare:  protection of enrollees in managed care plans and HMO's,
            S11531 [6OC]
        ------ use of tobacco revenues to restore solvency, S2882 [1AP],
            S3212-S3214 [3AP]
        ------ withdrawl of managed care plans under Medicare+Choice
            organizations, S12273-S12275 [10OC]
        National Commission on Restructuring the IRS:  tribute to staff,
            S4521 [7MY]
        National Payroll Week:  observance, S10328 [14SE]
        Native Americans:  encourage and facilitate the resolution of
            conflicts between tribes (S. 2097), S5221 [20MY]
        ------ treatment of housing assistance programs (S. 2366), S9138
            [28JY]
        NLRB:  treatment of businesses, labor organizations, and employees
            (S. 2085), S4915 [14MY]
        Pensions:  enhance the portability of retirement benefits (S. 2329),
            S8484 [17JY], S8516 [17JY]
        ------ increase amount which may be contributed to defined
            contribution pension plans (S. 1856), S2570 [25MR]
        ------ waive limit on benefits from multiemployer plans (S. 1600),
            S322 [3FE] waive limit on benefits from multiemployer plans (S.
            2267), S7577 [7JY]
        Petroleum:  reduce gasoline tax, S1744-S1752 [11MR]
        ------ use of gasoline tax revenues transferred to transportation
            trust funds, S100 [28JA], S303 [3FE], S421-S425 [5FE], S433
            [5FE], S471 [9FE], S956-S958 [25FE], S1189-S1193 [2MR], S1222
            [3MR], S1227 [3MR], S1233 [3MR], S1317-S1320 [4MR], S1329 [4MR],
            S1825-S1827 [12MR], S1853-S1855 [12MR], S7657 [8JY]
        Postal Service:  treatment of breast cancer research funding postage
            stamps, S7648 [8JY], S7694 [8JY]
        Power resources:  allow vendor refunds of Federal excise taxes on
            kerosene used in unvented heaters for home heating purposes (S.
            2633), S12563 [14OC]
        ------ alternative fuel tax credits, S12762-S12764 [21OC]
        ------ delay implementation of terminal dyeing mandate for kerosene,
            S1743 [11MR]
        ------ extend the placed-in-service date for biomass and coal
            facilities (S. 2233), S7196 [25JN], S7197 [25JN]
        ------ provide a tax credit for marginal oil and natural gas well
            production (S. 1929), S3145 [2AP]
        ------ treatment of ethanol fuel, S1753-S1757 [11MR]
        Public utilities:  treatment of U.S. utilities' foreign investments
            relative to foreign tax credits and deductible interest
            allocation rules (S. 2630), S12561 [14OC]
        Public works:  provide for tax-exempt financing of private sector
            highway infrastructure construction, S1742 [11MR]
        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]
        Real estate:  exclusion of gain from the sale of a principal
            residence and the sale of farmland (S. 2388), S9447 [30JY]
        ------ provide a nonrefundable credit to individuals for the payment
            of real estate taxes (S. 1911), S3126 [2AP]
        ------ treatment of stapled real estate investment trusts (S. 1871),
            S2681 [26MR]
        Religion:  protect certain charitable contributions (S. 1244),
            S4769-S4772 [13MY]
        ------ protect certain charitable contributions (S. 1244),
            unanimous-consent agreement, S4601 [8MY]
        Renewal communities:  designate (S. 1995), S3715-S3720 [28AP]
        Republican Party:  national agenda, S94-S98 [28JA], S4606 [11MY]
        Research:  extend research and development tax credit, S12535 [14OC]
        ------ extend research and development tax credit (S. 2072), S4823
            [13MY]
        ------ improve and permanently extend the research and
            experimentation tax credit (S. 2268), S7578 [7JY]
        ------ improve and permanently extend the research and
            experimentation tax credit, S12764 [21OC]
        ------ improve and permanently extend the research and
            experimentation tax credit (S. 2268), S11007-S11009 [28SE]
        Roads and highways:  require entities collecting highway excise
            taxes to deposit such revenues with the Federal Government in
            the same fiscal year of collection, S1743 [11MR]
        Schools:  tax incentives to donate to elementary and secondary
            schools and other organizations providing scholarships to
            disadvantaged students, S3396-S3398 [22AP], S3422 [22AP], S3469
            [23AP], S3470 [23AP]
        Securities:  creation of a new class of bonds for new school
            construction, S2247 [19MR]
        ----- creation of a new class of bonds for new school construction
            (S. 1753), S1887 [12MR]
        ----- creation of a new class of bonds for new school construction
            and renovation, S3326 [21AP], S3335-S3346 [21AP]
        ------ creation of a new class of bonds for new school construction,
            S10529 [17SE]
        Senate Rules:  insertion of language in conference report that was
            not committed to them by either House, S7660-S7662 [8JY],
            S7672-S7675 [8JY]
        Small business:  provide additional retirement savings opportunities
            for small employers and self-employed individuals (S. 2130),
            S5634 [4JN]
        ------ provide regulatory assistance (S. 1957), S3222 [3AP]
        ------ treatment of meal and entertainment expenses (S. 2473),
            S10384 [15SE]
        Social Security:  budget treatment of trust funds, S10971 [25SE],
            S11013 [28SE], S11017 [28SE], S11148-S11152 [30SE]
        ------ budget treatment of trust funds (S. Res. 185), S1080 [26FE]
        ------ comparison of U.S. retirement security system with other
            countries, S8653-S8655 [21JY]
        ------ 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]
        ------ establish pilot program for personalized retirement security
            through personal retirement savings accounts (S. 2369), S9244
            [29JY]
        ------ increase amount of benefits exempt from tax for single
            taxpayers (S. 2515), S10923 [24SE]
        ------ 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 relative to women and minorities, S8985-S8987 [24JY]
        ------ use budget surplus to establish personal retirement savings
            accounts, S2917-S2929 [1AP]
        Sports:  clarify the income and gift tax consequences of catching
            and returning record home run baseballs, S9955 [8SE]
        States:  authority to tax compensation paid to certain employees,
            S7112-S7117 [25JN], S11215-S11225 [1OC], S11232 [1OC]
        ------ grant authority to require out-of-State sellers to collect
            sales or use taxes on goods shipped into the State (S. 1586),
            S229-S231 [29JA], S4214 [4MY]
        ------ increase cap on private activity bonds (S. 1251), S6501-S6503
            [17JN]
        ------ offsets relative to Federal tax refunds, S4468 [7MY]
        ------ provide tax credits for contributions to charitable
            organizations relative to delivery of welfare services (S.
            1994), S3715-S3720 [28AP]
        Student loans:  treatment of program fees, S7857-S7864 [9JY], S7870
            [9JY]
        Superfund:  reinstate excise taxes, S4383 [6MY], S4386-S4388 [6MY]
        Supreme Court:  decision on funding of retired unionized bituminous
            coal miners' health benefits, S7216 [25JN]
        Tariff:  permit duty-free sales enterprises to be located in certain
            areas (S. 1861), S2573 [25MR]
        Tax Freedom Day:  observance, S4463 [7MY], S4469 [7MY]
        Taxation:  treatment of rum produced in the Virgin Islands and
            Puerto Rico, S12849 [21OC]
        Tax-exempt organizations:  status for certain nonprofit health and
            fitness organizations, S9914 [3SE]
        Taxpayer Relief Act:  restore and modify provisions relative to tax
            relief for agricultural production facilities sold to farmer
            cooperatives (H.R. 2513), S12943 [21OC]
        Technology:  treatment of printed wiring boards and printed wiring
            assembly equipment (S. 2162), S6185 [11JN], S6831 [22JN]
        Telephones:  repeal excise tax on telephone use and other
            communications services, S2867 [31MR]
        ----- repeal excise tax on telephone use and other communications
            services (S. 1909), S3125 [2AP]
        Territories:  treatment of rum produced in the Virgin Islands and
            Puerto Rico, S12849 [21OC]
        Tobacco products:  develop system to compensate individuals harmed
            by tobacco use, S5770 [9JN]
        ------ disallow deductions for advertising, promotional, and
            marketing expenses relative to tobacco products unless certain
            requirements are met, S6176 [11JN], S6277-S6289 [12JN],
            S6314-S6323 [15JN], S6381 [16JN], S6435 [17JN], S6459 [17JN]
            disallow deductions for advertising, promotional, and marketing
            expenses relative to tobacco products unless certain
            requirements are met (S. 1755), S1948 [13MR], S2239-S2242 [19MR]
        ------ limit tobacco settlement attorneys' fees, S5088 [19MY],
            S5096-S5114 [19MY], S5259 [21MY], S5264 [21MY], S6156-S6175
            [11JN], S6325 [15JN]
        ------ regulation of tobacco industry to alleviate health risks to
            children, S2707 [27MR], S3060 [2AP], S3061 [2AP]
        ------ require States to implement a graduated system of sanctions
            relative to illegal purchases or possession by minors, S6309
            [15JN]
        ------ specify percentage of revenues from tobacco industry
            settlement to be used for Child Care and Development Block Grant
            Act activities, S6141-S6146 [11JN], S6149-S6170 [15MY]
        ------ tobacco industry liability settlement relative to health
            risks and marketing and manufacturing practices, S6508-S6512
            [18JN], S8085 [13JY], S8090 [14JY], S8091 [14JY], S8119 [14JY]
            tobacco industry liability settlement relative to health risks
            and marketing and manufacturing practices (S. 1415), S3666
            [28AP], S3678-S3680 [28AP], S4202 [4MY], S4883 [14MY],
            S4932-S4936 [15MY], S4952-S4954 [18MY], S4961 [18MY], S4975
            [18MY], S5001-S5012 [18MY], S5031-S5128 [19MY], S5145-S5148
            [19MY], S5149-S5215 [20MY], S5245 [20MY], S5247-S5314 [21MY],
            S5362-S5364 [22MY], S5368 [22MY], S5419 [22MY], S5494-S5511
            [1JN], S5529-S5554 [2JN], S5556-S5565 [2JN], S5584-S5601 [4JN],
            S5604-S5630 [4JN], S5670-S5681 [5JN], S5683 [5JN], S5686-S5688
            [5JN], S5690-S5692 [5JN], S5737-S5762 [9JN], S5764-S5776 [9JN],
            S6001-S6003 [10JN], S6007 [10JN], S6010-S6033 [10JN],
            S6135-S6137 [11JN], S6139-S6146 [11JN], S6149-S6177 [11JN],
            S6274-S6289 [12JN], S6309-S6311 [15JN], S6314-S6326 [15JN],
            S6359-S6398 [16JN], S6433-S6436 [17JN], S6440-S6462 [17JN],
            S6465-S6481 [17JN], S6485 [17JN], S6718 [19JN], S6857-S6861
            [23JN], S7241 [26JN], S7242 [26JN], S7693 [8JY] tobacco industry
            liability settlement relative to health risks and marketing and
            manufacturing practices (S. 1415), motion to recommit,
            S5293-S5296 [21MY] tobacco industry liability settlement
            relative to health risks and marketing and manufacturing
            practices (S. 1415), unanimous-consent agreement, S4817 [13MY],
            S5544 [2JN], S6470 [17JN] tobacco industry liability settlement
            relative to health risks and marketing and manufacturing
            practices (S. 1415), unanimous-consent request, S4817 [13MY],
            S4883 [14MY]
        ------ tobacco industry liability settlement relative to health
            risks and marketing and manufacturing practices, S9736 [1SE]
        Unemployment:  improve the collection of Federal unemployment taxes
            and the provision of such revenues for employment security
            administration (S. 2556), S11583 [6OC]
        Vaccines:  treatment of excise tax (S. 2118), S5447 [22MY]
        Wetlands:  allow a refundable credit for restoration and
            conservation expenses (S. 1907), S3123 [2AP]
      Reports
        Analysis of the President's Budgetary Proposals for Fiscal Year
            1999:  CBO, S1382-S1385 [5MR]
        Education at a Crossroads:  Committee on Education and the Workforce
            (House), H6750-H6752 [29JY]
        Empty Shelves--1998 Survey of U.S. Food Banks:  Representative Tony
            P. Hall, E248-E250 [26FE]
        Health Insurance Standards--New Federal Law Creates Challenges for
            Consumers, Insurers, Regulators:  GAO, S1662 [9MR]
        Managed Health Care:  J. Wrich & Associates, Inc., E335 [10MR]
        Washington Convention Center Authority To Finance Revenue Bonds To
            Construct New Convention Center (H.R. 4237):  Committee on
            Government Reform and Oversight (House), E1518-E1521 [3AU]
      Reports filed
        Allow Individuals To Designate a Percentage of Their Tax
            Overpayments or To Make Contributions to Units of the National
            Park System:  Committee on Resources (House) (H.R. 755) (H.
            Rept. 105-482), H2118 [21AP]
        Bankruptcy Reform Act:  Committee of Conference (H.R. 3150) (H.
            Rept. 105-794), H10010 [7OC]
        ------ Committee on the Judiciary (House) (H.R. 3150) (H. Rept. 105-
            540), H3366 [18MY]
        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 Conference Report on H.R. 3150, Bankruptcy Reform
            Act:  Committee on Rules (House) (H. Res. 586) (H. Rept. 105-
            799), H10075 [8OC]
        Consideration of H.J. Res. 111, Constitutional Amendment To Require
            a Two-Thirds Majority on the Passage of Legislation Increasing
            Taxes:  Committee on Rules (House) (H. Res. 407) (H. Rept. 105-
            488), H2119 [21AP]
        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. 3150, Bankruptcy Reform Act:  Committee on
            Rules (House) (H. Res. 462) (H. Rept. 105-573), H4324 [9JN]
        Consideration of H.R. 3246, Fairness for Small Business and
            Employees Act:  Committee on Rules (House) (H. Res. 393) (H.
            Rept. 105-463), H1548 [25MR]
        Consideration of H.R. 3248, Dollars to the Classroom Act:  Committee
            on Rules (House) (H. Res. 543) (H. Rept. 105-726), H7914 [16SE]
        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. 4250, Patient Protection Act:  Committee on
            Rules (House) (H. Res. 509) (H. Rept. 105-643), H6281 [23JY]
        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]
        Dollars to the Classroom Act:  Committee on Education and the
            Workforce (House) (H.R. 3248) (H. Rept. 105-710), H7690 [14SE]
        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]
        Internet Tax Freedom Act:  Committee on Commerce, Science, and
            Transportation (Senate) (S. 442) (S. Rept. 105-184), S4357 [5MY]
        ------ Committee on Finance (Senate) (S. 442) (S. Rept. 105-276),
            S9424 [30JY]
        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]
        National Tobacco Policy and Youth Smoking Reduction Act:  Committee
            on Finance (Senate) (S. 1415), S4906 [14MY]
        NLRB Treatment of Businesses, Labor Organizations, and Employees:
            Committee on Education and the Workforce (House) (H.R. 3246) (H.
            Rept. 105-453), H1298 [18MR]
        Nomination of L. Paige Marvel To Be U.S. Tax Court Judge:  Committee
            on Finance (Senate), S585 [10FE]
        Nomination of Michael B. Thornton To Be U.S. Tax Court Judge:
            Committee on Finance (Senate), S585 [10FE]
        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]
        Religious Liberty and Charitable Donation Protection Act:  Committee
            on the Judiciary (House) (H.R. 2604) (H. Rept. 105-556), H4054
            [3JN]
        ----- Committee on the Judiciary (Senate) (S. 1244), S1069 [26FE]
        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]
        Travel and Transportation Reform Act:  Committee on Governmental
            Affairs (Senate) (H.R. 930) (S. Rept. 105-295), S9688 [31AU]
        Universal Tobacco Settlement Act:  Committee on Commerce, Science,
            and Transportation (Senate) (S. 1415) (S. Rept. 105-180), S4035
            [1MY]
      Reports to constituents
        Hamilton, Lee H.:  Assessing Tax Cuts, E1890 [2OC]
        Hamilton, Representative:  Bankruptcy Reform, E1153 [17JN]
      Resolutions by organizations
        Dollars to the Classroom Act:  Associated Professional Educators of
            Louisiana, H8065 [18SE]
        Tax Code Termination Act:  National Association of Manufacturers,
            H4650 [17JN]
        Tax treatment of prepaid college tuition plans:  National
            Association of State Treasurers, S7826 [9JY]
        Treatment of Internet and interactive computer service commerce:
            Virginia General Assembly, S11857 [8OC]
      Revenue Procedure
        IRS distribution of assets upon dissolution of tax-exempt
            organizations, H4001 [3JN]
      Rulings of the Chair
        Bankruptcy:  reform laws (H.R. 3150), consideration (H. Res. 462),
            H4339 [10JN]
        Health:  protection of enrollees in managed care plans and HMO's
            (H.R. 4250), H6414 [24JY]
        Information services:  treatment of Internet and interactive
            computer service commerce (S. 442), S11848 [8OC]
        IRS:  restructure and reform (H.R. 2676), conference report, S7660
            [8JY], S7673 [8JY]
      Statements
        Act 60--Federal Education Funding:  Rhys Marsh, E1401 [23JY]
        Bankruptcy Reform Act:  National Consumer Bankruptcy Coalition,
            H4355 [10JN]
        ------ Representative Gekas, E88 [4FE]
        Consumer Bankruptcy Reform Act:  Executive Office of the President,
            S10787 [23SE]
        Elimination of Marriage Tax Penalty by Adjusting Income Tax Rate
            Brackets and Standard Deduction Amounts:  Representative Weller,
            H2992 [7MY]
        National Tobacco Policy and Youth Smoking Reduction Act:  Gilbert G.
            Gallegos, Fraternal Order of Police, S5772 [9JN]
        Patients' Bill of Rights Act:  A.G. Newmyer III, Epilepsy
            Foundation, S11326 [2OC]
        ------ Debra L. Ness, National Partnership for Women & Families,
            S11326 [2OC]
        Protection of Enrollees in Managed Care Plans and HMO's:  Diane
            Bergin, S10885 [24SE]
        ------ Doris Brightful, S11106 [29SE]
        ------ Jeanne Carpenter, Epilepsy Foundation, S11107 [29SE]
        ------ Jerry Flynn, S11105 [29SE]
        ------ Ken Viste, American Academy of Neurology, S11106 [29SE]
        ------ Mirtha Casimir, S11106 [29SE]
        ------ Tom McEachin, S11105 [29SE]
        Protection of Enrollees In Managed Health Care Plans and HMO's:
            A.G. Newmyer, III, E1950 [8OC]
        Protection of Enrollees in Managed Health Care Plans and HMO's:
            American Hospital Association, S3055 [2AP]
        ------ Baylor Health Care System, S3054 [2AP]
        ------ Cleveland Clinic, S3054 [2AP]
        ------ Frances M. Visco, S11543 [6OC]
        ------ Mayo Clinic, S3054 [2AP]
        Tribute to John W. (Red) Larsen:  Betty Larsen, E1733 [16SE]
        Use of Gasoline Tax Revenues Transferred to Transportation Trust
            Funds:  Robert L. Darbelnet, American Automobile Association,
            S1854 [12MR]
      Studies
        Personal Bankruptcy Crisis--Demographics, Causes, Implications, and
            Solutions:  Stu Feldstein, SMR Research Corp., H4369-H4373
            [10JN]
      Summaries
        Bankruptcy Reform Act (H.R. 3150), H4340 [10JN]
        Employee Pension Portability and Accountability Act (H.R. 3672),
            E580 [2AP]
        Enhance the Portability of Retirement Benefits (S. 2329),
            S8485-S8487 [17JY]
        Expand and Rebuild America's Schools Act (S. 1753), S1889 [12MR]
        Make Grants To Establish Additional Rural Enterprise Communities and
            Empowerment Zones (H.R. 4666), E1866 [1OC]
        Pension Improvement Act (H.R. 3101), E14 [27JA]
        Promoting Responsible Managed Care Act (S. 2416), S9587 [31JY]
        Public School Modernization Act (S. 1705), S1341 [4MR]
        S Corporation Tax Reform (H.R. 4285), E1365 [21JY]
        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]
      Surveys
        National Tobacco Policy:  Campaign for Tobacco-Free Kids, S6368
            [16JN]
      Tables
        Budget deficits and Social Security, S2921 [1AP]
        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 protections in Medicare+Choice vs. Patients' Bill of
            Rights Act, H5057 [23JN]
        Dollars to the Classroom Act State allocations, H8047 [18SE], H8048
            [18SE], H8060 [18SE], H8069 [18SE]
        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]
        Federal budget proposals, S526-S529 [9FE]
        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]
        National Tobacco Policy and Youth Smoking Reduction Act revenue and
            volume adjustments, S5262 [21MY]
        National tobacco settlement tax on individual cigarette
            manufacturers, S6449 [17JN]
        National tobacco settlement trust fund, S6449 [17JN]
        Payroll taxes, S2921 [1AP]
        Reconciliation of general tobacco industry payments under S. 1415,
            National Tobacco Policy and Youth Smoking Reduction Act, and the
            net Federal revenue effect of payments relative to look-back
            provisions, S5264 [21MY], S5306 [21MY]
        Revisions to Federal budget for 1998-2002, S8579 [20JY], S9148
            [28JY]
        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 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]
        Tobacco settlement attorneys' fees, S5259 [21MY]
        Uncollected sales tax on mail order goods (1994), S232 [29JA]
      Testimonies
        IRS Restructuring and Reform Act:  John Colaprete, S4224 [5MY]
        Patients' Bill of Rights Act:  Bruce Chabner, S8982 [24JY]
        Protection of Enrollees in Managed Care Plans and HMO's:  Charlotte
            Yeh, American College of Emergency Physicians, S10822 [23SE]
        ------ Cheryl Bolinger, H941 [10MR]
      Texts of
        H. Con. Res. 202, provide equitable child care relief for stay at-
            home parents, H395 [11FE]
        H. Con. Res. 346, correct enrollment of H.R. 3150, Bankruptcy Reform
            Act, H10243 [9OC]
        H. Con. Res. 346, correct enrollment of H.R. 3150, provisions,
            H10243 [9OC]
        H. Res. 393, consideration of H.R. 3246, Fairness for Small Business
            and Employees Act, H1600 [26MR]
        H. Res. 407, consideration of H.J. Res. 111, constitutional
            amendment to require a two-thirds majority on the passage of
            legislation increasing taxes, H2133 [22AP]
        H. Res. 450, consideration of H.R. 3433, Ticket to Work and Self-
            Sufficiency Act, H4006 [3JN]
        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. 509, consideration of H.R. 4250, Patient Protection Act,
            H6297 [24JY]
        H. Res. 543, consideration of H.R. 3248, Dollars to the Classroom
            Act, H8014 [17SE]
        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. 586, consideration of conference report on H.R. 3150,
            Bankruptcy Reform Act, H10224 [9OC]
        H.J. Res. 111, constitutional amendment to require a two-thirds
            majority on the passage of legislation increasing taxes, H2135
            [22AP], H2136 [22AP]
        H.R. 930, Travel and Transportation Reform Act, S9802-S9805 [1SE]
        H.R. 2604, Religious Liberty and Charitable Donation Protection Act,
            H3999 [3JN]
        H.R. 2676, IRS Restructuring and Reform Act, S4147-S4182 [4MY],
            S4563-S4600 [8MY]
        H.R. 3097, Tax Code Termination Act, H4654 [17JN], H4655 [17JN]
        H.R. 3150, Bankruptcy Reform Act, H4374-H4394 [10JN]
        H.R. 3150, Consumer Bankruptcy Reform Act, S10767-S10786 [23SE]
        H.R. 3246, Fairness for Small Business and Employees Act, H1618
            [26MR]
        H.R. 3433, Ticket to Work and Self-Sufficiency Act, H4007-H4018
            [3JN]
        H.R. 3583, Family Friendly Tax Relief Act, E518 [30MR]
        H.R. 3913, tax treatment of natural gas gathering lines, E910 [20MY]
        H.R. 4025, tax treatment of information technology job training
            expenses, E1089 [10JN]
        H.R. 4237, Washington, DC, Convention Center Authority to finance
            revenue bonds to construct new convention center, H6826 [30JY]
        H.R. 4250, Patient Protection Act, H6307-H6337 [24JY], H6367 [24JY]
        H.R. 4572, ensure uniformity of Federal and State pension plans
            relative to State income taxes, H10949 [15OC]
        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]
        S. 442, Internet Tax Freedom Act, S11269-S11271 [1OC], S11858-S11865
            [8OC]
        S. 1244, Religious Liberty and Charitable Donation Protection Act,
            S4769 [13MY], H4005 [3JN]
        S. 1577, Caring for Children Act, S116-S119 [28JA]
        S. 1586, Consumer and Main Street Protection Act, S231 [29JA]
        S. 1600, waive limit on tax benefits from multiemployer pension
            plans, S322 [3FE]
        S. 1669, Putting the Taxpayer First Act, S922-S927 [24FE]
        S. 1673, Tax Code Termination Act, S1004 [25FE]
        S. 1682, liability of spouses on joint Federal income tax returns,
            S1072 [26FE]
        S. 1692, Software Trade Secrets Protection Act, S1157 [27FE]
        S. 1705, Public School Modernization Act, S1338-S1341 [4MR]
        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. 1753, Expand and Rebuild America's Schools Act, S1888 [12MR]
        S. 1755, Children's Health Preservation and Tobacco Advertising
            Compliance Act, S1948 [13MR]
        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. 1861, permit duty-free sales enterprises to be located in certain
            areas, S2573 [25MR]
        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. 1902, Health Insurance Tax Relief Act, S2982 [1AP]
        S. 1907, allow a refundable tax credit for wetland restoration and
            conservation expenses, S3123 [2AP]
        S. 1909, repeal excise tax on telephone use and other communications
            services, S3125 [2AP]
        S. 1911, Working Middle Class Tax Relief Act, S3126 [2AP]
        S. 1924, Technical Workers Fairness Act, S3139 [2AP]
        S. 1929, U.S. Energy Economic Growth Act, S3146-S3148 [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. 2027, tax treatment of meals provided to hotel and restaurant
            employees in non-discriminatory employee cafeterias, S4038 [1MY]
        S. 2079, replace the dependent care credit with an increase in the
            child tax credit for certain children, S4907 [14MY]
        S. 2085, Fairness for Small Business and Employees Act, S4915 [14MY]
        S. 2089, tax treatment of information technology job training
            expenses, S5022 [18MY]
        S. 2097, Indian Tribal Conflict Resolution and Tort Claims and Risk
            Management Act, S5222-S5224 [20MY]
        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. 2125, tax treatment of cooperative housing corporations and their
            shareholders, S5454 [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. 2162, Printed Circuit Investment Act, S6186 [11JN]
        S. 2170, eliminate the temporary increase in unemployment tax, S6406
            [16JN]
        S. 2173, Assistive and Universally Designed Technology Improvement
            Act for Individuals With Disabilities, S6408-S6411 [16JN]
        S. 2182, treatment of tax-exempt bond financing of certain
            electrical output facilities, S6489 [17JN]
        S. 2200, tax treatment of gross income for amounts received under
            qualified group legal services plans, S6767 [22JN]
        S. 2233, extend the tax placed-in-service date for biomass and coal
            facilities, S7196 [25JN]
        S. 2267, waive limit on benefits from multiemployer pension plans,
            S7578 [7JY]
        S. 2268, improve and permanently extend the research and
            experimentation tax credit, S7578 [7JY]
        ------, S11008 [28SE]
        S. 2296, Defense Jobs and Trade Promotion Act, S8136 [14JY]
        S. 2318, Estate and Gift Tax Rate Reduction Act, S8382 [16JY]
        S. 2330, Patients' Bill of Rights Act, S8489-S8509 [17JY]
        S. 2346, Small Business and Financial Institutions Tax Relief Act,
            S8920 [23JY]
        S. 2366, tax treatment of Native American housing assistance
            programs, S9139 [28JY]
        S. 2369, Personal Retirement Accounts Act, S9245-S9253 [29JY]
        S. 2371, Family Investment and Rural Savings Tax Act, S9428-S9430
            [30JY]
        S. 2391, Fair Trade in MTBE Act, S9450 [30JY]
        S. 2397, Public School Construction Partnership Act, S9559 [31JY]
        S. 2409, Businesses Educating Students in Technology (BEST) Act,
            S9570 [31JY]
        S. 2416, Promoting Responsible Managed Care Act, S9574-S9587 [31JY]
        S. 2421, permanently extend income averaging for farmers, S9594
            [31JY]
        S. 2442, repeal limitation on the use of foreign tax credits under
            the alternative minimum tax, S9975 [8SE]
        S. 2473, tax treatment of small business meal and entertainment
            expenses, S10384 [15SE]
        S. 2492, Long-Term Care and Retirement Security Act, S10616 [18SE]
        S. 2493, Animal Agriculture Environmental Incentives Act, S10616
            [18SE]
        S. 2535, prohibit Dept. of Treasury issuing regulations dealing with
            hybrid transactions, S11281 [1OC]
        S. 2538, tax treatment of corporate reorganization or division,
            S11284 [1OC]
        S. 2542, tax treatment of commercial aviation to and from airports
            located on sparsely populated islands, S11340 [2OC]
        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. 2628, tax deductibility of business meal expenses for individuals
            who are subject to Federal limitations on hours of service,
            S12406 [12OC]
        S. 2629, investment tax credits for regional jet purchases and
            airline ticket tax reduction for certain rural flights,
            S12559-S12561 [14OC]
        S. 2630, tax treatment of U.S. utilities' foreign investments
            relative to foreign tax credits and deductible interest
            allocation rules, S12561 [14OC]
        S. 3248, Dollars to the Classroom Act, H8052-H8055 [18SE]
        S. Con. Res. 77, provide equitable child care relief for stay at-
            home parents, S772 [12FE]
        S. Res. 168, spending of a greater percentage of Federal tax dollars
            on children's classrooms, S59 [27JA]
        S. Res. 180, exclusion of employer-provided educational assistance
            from taxable income, S1016 [25FE]
        S. Res. 185, budget treatment of Social Security trust funds, S1080
            [26FE]
        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]
      Transcripts
        What a Deal:  ``20/20'' (ABC television program), S5103 [19MY]