[Congressional Record Index (1998)]
[From the U.S. Government Publishing Office, www.gpo.gov]
INCOME related term(s) Economy; Pensions; Securities; Social Security
Addresses
EDA and the Federal Role in Economics Development--an Historical
Perspective: John E. Corrigan, Economic Development
Administration, E2110-E2112 [13OC]
Social Security Saved! Senator Moynihan, S2155-S2157 [18MR]
Workforce Development: Edward Rendell, Mayor of Philadelphia, PA,
E457 [24MR]
Amendments
California: distribution of certain revenues from the Mineral
Springs parcel to certain members of the Agua Caliente Band of
Cahuilla Indians (H.R. 700), H10942 [15OC]
Employment: minimum wage and overtime exemptions for certain
employees (H.R. 2888), H4332 [9JN], H4474 [10JN], H4475 [10JN]
IRS: restructure and reform (H.R. 2676), S4209 [4MY], S4366 [5MY],
S4380 [6MY], S4390 [6MY], S4397 [6MY], S4401 [6MY], S4402 [6MY],
S4405 [6MY], S4415 [6MY], S4428 [6MY], S4429 [6MY], S4443 [6MY],
S4444 [6MY], S4445 [6MY], S4446 [6MY], S4447 [6MY], S4455 [7MY],
S4460 [7MY], S4464 [7MY], S4468 [7MY], S4473 [7MY], S4474 [7MY],
S4478 [7MY], S4483 [7MY], S4484 [7MY], S4485 [7MY], S4486 [7MY],
S4487 [7MY], S4506 [7MY], S4510 [7MY], S4512 [7MY], S4514 [7MY],
S4517 [7MY], S4518 [7MY], S4519 [7MY], S4543 [7MY], S4544 [7MY],
S4545 [7MY], S4546 [7MY]
Securities: limit the conduct of securities class actions under
State law (S. 1260), S4792 [13MY], S4803 [13MY], S4808 [13MY],
S4811 [13MY], S4835 [13MY], S4836 [13MY], S9318 [29JY]
Social Security: establish Protect Social Security Account into
which budget surpluses will be deposited until long-term reform
is enacted (H.R. 4578), H8627 [24SE], H8746 [25SE]
Taxation: increase amount which may be contributed to defined
contribution pension plans (S. 1856), S10245 [11SE]
------ provide relief for individuals, families, farmers, and small
businesses, and establish incentives for education (H.R. 4579),
S11614 [6OC], H8628 [24SE], H8641 [24SE], H8947 [26SE]
------ terminate Internal Revenue Code (H.R. 3097), H4655 [17JN]
------ terminate Internal Revenue Code (H.R. 3097), consideration
(H. Res. 472), H4649 [17JN]
------ treatment of education individual retirement accounts
relative to elementary and secondary school expenses (H.R.
2646), S2139 [17MR], S2168 [18MR], S2222 [18MR], S2224 [18MR],
S2225 [18MR], S2309 [19MR], S2310 [19MR], S2312 [19MR], S2329
[19MR], S2330 [19MR], S2331 [19MR], S2332 [19MR], S2333 [19MR],
S2336 [19MR], S2338 [19MR], S2339 [19MR], S2340 [19MR], S2343
[19MR], S2344 [19MR], S2434 [23MR], S2435 [23MR], S2438 [23MR],
S2496 [24MR], S2499 [24MR], S2578 [25MR], S3254 [20AP], S3258
[20AP], S3260 [20AP], S3268 [20AP], S3269 [20AP], S3297 [20AP],
S3298 [20AP], S3299 [20AP], S3363 [21AP], S3385 [22AP], S3390
[22AP], S3394 [22AP], S3396 [22AP], S3399 [22AP], S3403 [22AP],
S3414 [22AP], S3420 [22AP], S3445 [22AP], S3448 [22AP], S3451
[22AP], S3452 [22AP], S3453 [22AP], S3454 [22AP], S3455 [22AP],
S3470 [23AP], S3472 [23AP], S3476 [23AP], S3479 [23AP], S3484
[23AP], S3485 [23AP], S3494 [23AP], S3546 [23AP], S3549 [23AP]
treatment of education individual retirement accounts relative
to elementary and secondary school expenses (S. 1133), S2138
[17MR]
Analyses
Establish minimum standards of fair conduct in franchise sales and
franchise business relationships (H.R. 4841), E2172-E2174 [14OC]
Appointments
Conferees: H.R. 2646, Education Savings Act for Public and Private
Schools, S3736 [28AP]
------ H.R. 2676, IRS Restructuring and Reform Act, S4841 [13MY],
H3938 [22MY]
------ S. 1260, Securities Litigation Uniform Standards Act, S9320
[29JY]
------ S. 1260, Securities Litigation Uniform Standards Act, H7888
[16SE]
Articles and editorials
Ag Slump Threatens Rural S.D.--Small Towns Vulnerable to Downturn,
S8180 [15JY]
Bereuter Path on Farm Aid Best Approach, S11415 [5OC]
Big Government Era Lives on in Clinton's Child Care Proposal, E96
[4FE]
Break in Capital Gains Tax Is Added to IRS Oversight, S7650 [8JY]
Chicken Feed--Minimum Wage Is Up, But a Fast-Food Chain Notices
Little Impact--Economic Boom Lifts Profit--Firm's Main Problem
Is Hiring, Retraining People--Pressures on Job Are Rising, S55
[27JA]
Decent Income for Low-Wage Workers, S4777 [13MY]
Democrats Turn Up Heat on Farm Act, S8181 [15JY]
Don't Drain Public Schools, S3329 [21AP]
Economists Alter Minimum-Wage View--New Data Show Small Increase
Doesn't Cut Jobs, S54 [27JA]
Get Tough on Bankruptcy Laws, S10190 [10SE]
Huckabee Flees Forum After Welfare Protest, E704 [29AP]
Investors, Beware--Last Door To Fight Fraud Could Close, S4783
[13MY]
IRS ``Rewards-for-Snitches'' Program Comes Under Fire, S4398 [6MY]
Let's Really Save Social Security, S1767 [11MR]
Levitt Targets Profit Distortions, H10783 [13OC]
Middle Class--Winning in Politics, Losing in Life, S8848 [23JY]
Minimum Wage--Who Pays?, E445 [24MR]
Mistake Prevails, as Certainly as Death and Taxes, S7650 [8JY]
Mob on Wall Street, S4811 [13MY]
Pessimism Retains Grip on Appalachian Poor, S503 [9FE]
Public Trust Busting, S2154 [18MR], S2927 [1AP]
SEC Dings Tech Firms, H10783 [13OC]
737, 734, 941, 858 Reasons. . .And Still Counting--Why a Flat Tax Is
Needed To Reform the IRS, S4496-S4499 [7MY]
Social Security Needs Repair, but Poor Shouldn't Pay for It--
Moynihan's Plan Isn't Perfect, but at Least He's Got People
Talking, S2926 [1AP]
SOS for SS, S2927 [1AP]
Special Needs Child Care Is ``Accident Waiting to Happen'', S5461
[22MY]
States Must Ask the Right Questions, S502 [9FE]
Tax Cut Opportunity, E1317 [16JY]
Time To End Marriage Tax Penalty, E1287 [14JY]
Tinkering Won't Do the Job--The Only Sensible Solution Allows
Private Investment, S2926 [1AP]
To Overcome Means Accepting Reality, E1052 [5JN]
Tracking the Funds for AIDS, H2929 [6MY]
``Trick'' Accounting Draws Levitt Criticism, H10783 [13OC]
23 Percent Solution?, E80 [3FE]
Voters Are Ready for Social Security Reform, E785 [7MY]
We Need To Reconnect With Food Supply, S11094 [29SE]
Whatever Happened to Politics?, S15 [27JA]
What's the Rush?, S4785 [13MY]
Will IRS Reform Get ``Scored'' Into Tax Increase?, S3117 [2AP]
Wrong Way on Social Security, S2927 [1AP]
WW II's Unsung Heroes, E1518 [3AU]
Your Pricey Clothing Is Their Low-Pay Work, E125-E127 [11FE]
Bills and resolutions
Agricultural Market Transition Act: ensure that certain rice farms
continue production pursuant to flexibility contracts, (see H.R.
3339), H902 [5MR]
------ provide supplemental payments to farm owners and producers
who have entered into production flexibility contracts, (see
H.R. 4580), H7914 [16SE]
Agriculture: relief for agricultural producers, small businesses,
and rural communities adversely affected by low commodity
prices, (see H.R. 4560), H7690 [14SE]
------ relief for agricultural producers adversely affected by low
commodity prices and crop failures, (see H.R. 4747), H10075
[8OC] relief for agricultural producers adversely affected by
low commodity prices and weather, (see H.R. 4535), H7494 [9SE],
(see H.R. 4618), H8626 [24SE], (see H.R. 4690), H9345 [2OC]
relief for agricultural producers adversely affected by low
commodity prices and weather (H.R. 4618), consideration, (see H.
Res. 551), H8626 [24SE]
Armed Forces: allow members to participate in the Thrift Savings
Plan, (see H.R. 3933), H3743 [21MY]
Bankruptcy: adjust debts of family farmers with regular annual
income, (see H.R. 4672), H9274 [1OC]
------ limit the value of real and personal property that debtors
may exempt under State and local law, (see H.R. 3693), H2119
[21AP]
------ make chapter 12 of bankruptcy code permanent and facilitate
the bankruptcy and debt restructuring process relative to
farmers, (see H.R. 4645), H8931 [25SE]
------ modify application of liquidation cases, (see H.R. 3801),
H2931 [6MY]
------ temporarily reenact chapter 12 of bankruptcy code and
facilitate the bankruptcy and debt restructuring process
relative to farmers, (see H.R. 4831), H10916 [14OC]
------ temporarily reenact chapter of U.S. Code relative to
treatment of debts of family farmers with a regular annual
income, (see H.R. 4697), H9536 [5OC]
Bipartisan Panel To Design Long-Range Social Security Reform:
establish, (see H.R. 3095), H62 [27JA], (see H.R. 3546), H1549
[25MR]
----- establish (H.R. 3546), consideration, (see H. Res. 410), H2422
[28AP]
Budget: ensure continued enforcement of pay-as-you-go requirements
relative to trust funds, (see S. 1587), S226 [29JA]
------ treatment of certain trust funds relative to the annual
baseline, (see S. 1588), S226 [29JA]
------ use any surplus for payroll tax rebates and increased
discretionary nondefense spending, (see H.R. 4379), H6879 [31JY]
Business and industry: treatment of personal employment information
reported to the National Directory of New Hires, (see S. 1865),
S2660 [26MR]
California: distribution of certain revenues from the Mineral
Springs parcel to certain members of the Agua Caliente Band of
Cahuilla Indians, (see H.R. 4699), H9536 [5OC]
Committee on Social Security Reform (Joint): establish, (see H.J.
Res. 112), H677 [26FE]
Community Services Block Grant Program: establish demonstration
projects to determine the effects of asset-based welfare
policies, (see H.R. 4254), H5736 [16JY]
Computers: establish protections for recipients of Federal payments
made by electronic funds transfer, (see H.R. 4311), H6186 [22JY]
Davis-Bacon Act: create additional category of construction workers
called ``helpers'', (see H.R. 4546), H7584 [10SE]
------ require cancellation of contracts with repeat violators, (see
H.R. 3826), H3024 [11MY]
------ require disclosure of certain payroll information, (see H.R.
3827), H3024 [11MY]
Dept. of Agriculture: establish a commodity loan program that
provides a fair return to producers relative to the cost of
production, (see S. 1918), S3120 [2AP]
------ modify overtime and holiday pay for veterinarians performing
meat and poultry inspections, (see S. 2511), S10722 [22SE]
Dept. of Defense: determination of wages of certain employees by
using a recent wage survey, (see H.R. 4142), H5402 [25JN]
------ exclude monthly insurance benefits in determining the income
of certain surviving spouses of military retirees, (see H.R.
4582), H7914 [16SE]
Dept. of HHS: provide additional exceptions to the imposition of
civil money penalties in cases of payments to beneficiaries,
(see H.R. 3511), H1336 [19MR]
Dept. of the Treasury: prohibit issuing regulations dealing with
hybrid transactions, (see S. 2535), S11279 [1OC], (see H.R.
4663), H9274 [1OC]
Dept. of Veterans Affairs: cost-of-living adjustment for
compensation to veterans with service-connected disabilities and
improvements in education, housing, and cemetery programs, (see
H.R. 4110), H5063 [23JN]
------ cost-of-living adjustment for compensation to veterans with
service-connected disabilities and improvements in education,
housing, and cemetery programs (H.R. 4110), Senate amendment,
(see H. Res. 592), H10513 [10OC]
------ use of voluntary separation incentives to reduce employment
levels, (see H.R. 4705), H9722 [6OC]
District of Columbia: designate as empowerment zone and modify tax
treatment of residents, (see H.R. 3329), H850 [4MR]
------ reform certain retirement programs, (see H.R. 4568), H7802
[15SE]
Education: provide incentives to States to establish and administer
periodic teacher testing and merit pay programs for elementary
and secondary school teachers, (see S. 2422), S9556 [31JY]
------ provide incentives to States to establish and administer
periodic teacher testing and merit pay programs for elementary
and secondary school teachers, (see H.R. 4594), H8035 [17SE]
Employment: limited overtime exemption for emergency medical
services personnel, (see H.R. 3958), H3970 [22MY]
------ minimum wage and maximum hour exemptions for houseparents,
(see H.R. 4778), H10352 [9OC]
------ minimum wage and overtime exemptions for certain employees,
(see S. 2144), S5787 [9JN] minimum wage and overtime exemptions
for certain employees (H.R. 2888), consideration, (see H. Res.
461), H4324 [9JN]
------ minimum wage and overtime exemptions for licensed funeral
directors, (see S. 2405), S9556 [31JY]
------ minimum wage and overtime exemptions for licensed funeral
directors, (see H.R. 4540), H7583 [10SE]
------ provide State authority to permit certain employers of
domestic workers to make annual wage reports, (see S. 1880),
S2764 [30MR]
ERISA: protect the rights of participants and beneficiaries of
terminated pension plans, (see H.R. 4396), H7178 [4AU]
------ protect the rights of participants and beneficiaries of
terminated pension plans, (see S. 2475), S10383 [15SE]
------ provide that participants in employee benefit plans are
entitled to certain judicial reviews of benefit determinations,
(see H.R. 4406), H7289 [5AU]
------ regulate entities that hold assets of pension plans covering
less than 100 participants and require annual asset statements,
(see H.R. 4238), H5736 [16JY]
------ treatment of an individual account plan relative to
investment in employer securities and the employee's ability to
withdraw an equivalent amount, (see S. 2320), S8382 [16JY]
Fair Labor Standards Act: allow compensatory and punitive damages
for violations of antidiscrimination provisions and provide for
studies on pay disparities, (see H.R. 3769), H2705 [30AP]
Families and domestic relations: increase availability,
affordability, and quality of child care, (see S. 1610), S378
[4FE], (see H.R. 3292), H676 [26FE]
----- increase availability, affordability, and quality of school-
based child care, (see H.R. 3768), H2705 [30AP]
------ provide equitable child care relief for stay at-home parents,
(see S. Con. Res. 77), S731 [12FE], (see H. Con. Res. 202), H63
[27JA]
------ tax relief to increase affordability of child care, (see H.R.
3144), H240 [3FE]
Family and Medical Leave Act: amend and clarify, (see H.R. 3751),
H2605 [29AP]
Federal courts: improve operation and administration, (see S.
2516), S10921 [24SE]
Federal employees: equitable overtime pay policies, (see H.R.
3956), H3970 [22MY]
------ establish a portable retirement option for political
appointees and congressional employees, (see H.R. 4603), H8083
[18SE]
------ modify the conditions that must be met before certain
alternative pay authorities may be exercised by the President,
(see S. 1679), S1003 [25FE], (see H.R. 3251), H578 [24FE]
------ treatment of retirement benefits for assistant U.S.
attorneys, (see H.R. 4201), H5492 [14JY], (see H.R. 4299), H6185
[22JY]
Federal payments: exemption from the requirement that all Federal
payments be made by electronic funds transfer, (see H.R. 4405),
H7289 [5AU]
Finnerty, Paul G. and Nancy: relief relative to overestimation of
railroad retirement benefits, (see S. 2459), S10207 [10SE]
Hawaii: increase the Federal medical assistance percentage, (see
H.R. 3118), H99 [28JA]
House of Representatives: require that excess amounts from Members'
official allowances be applied to old-age, survivors, and
disability insurance programs, (see H.R. 3804), H2931 [6MY]
House Rules: require a three-fifths majority on legislation
increasing the minimum wage, (see H. Res. 496), H5404 [25JN]
Housing: provide fairness in the home foreclosure process, (see S.
2280), S7881 [9JY]
IMF: eliminate policy of providing de facto tax-free salaries to
certain employees, (see H.R. 3785), H2706 [30AP]
IRS: prohibit use of random audits in its examination process, (see
S. 2008), S3783 [29AP]
------ provide uniform application of confidentiality privileges
relative to taxpayer communications with authorized tax
practitioners, (see S. 1737), S1697 [10MR]
------ restructure and improve taxpayer rights, (see S. 1669), S919
[24FE], (see S. 1747), S1772 [11MR]
------ restructure and reform (H.R. 2676), consideration of
conference report, (see H. Res. 490), H5296 [24JN]
Kaczynski, David R. and Patrik, Linda E.: exclude from taxation any
portion of rewards donated to victims of the Unabomber or used
for attorneys' fees, (see S. 2520), S10986 [25SE], (see H.R.
4689), H9345 [2OC]
Kentucky: prohibit taxation of compensation of Tennessee residents
for services as Federal employees at Fort Campbell, KY, (see S.
2612), S12164 [9OC]
Labor unions: Presidential actions relative to resolving the
dispute between Northwest Airlines, Inc., and the Air Line
Pilots Association, (see S. Res. 270), S9877 [2SE]
Law enforcement officers: increase the amount paid to families of
public safety officers killed in the line of duty, (see H.R.
4544), H7583 [10SE]
Medicaid: allow States to exempt trust funds for the disabled from
estate recovery programs, (see S. 2462), S10240 [11SE]
------ deduct a children's contribution from the income amount
applied monthly to payment for the cost of care in an
institution for an individual receiving medical assistance, (see
H.R. 4723), H10011 [7OC]
Medicare: reduce percentage of physicians' salaries dependent on
financial incentives under Medicare+Choice plans, (see H.R.
4726), H10011 [7OC]
------ require HMO's to disclose information to enrollees on
physicians, finances, and compensation of executives of the
organization, (see H.R. 3239), H496 [12FE]
Members of Congress: limit number of years of participation in
certain Federal retirement systems and deny retirement benefits
to Members convicted of felonies, (see H.R. 4260), H5737 [16JY]
Merchant marine industry: protect seamen against economic reprisal,
(see H.R. 3955), H3970 [22MY]
Military Retirement Reform Act: restore certain military retirement
benefits, (see H.R. 4669), H9274 [1OC]
Minimum wage: level, (see S. 1573), S48 [27JA], (see H.R. 3100, S.
1805), S2296 [19MR], H62 [27JA], (see H.R. 3510), H1336 [19MR]
Patent and Trademark Office: funding for salaries and expenses,
(see H.R. 3723), H2317 [23AP]
Pensions: allow individuals the opportunity to provide for their
retirement through S.A.F.E. accounts, (see H.R. 3683), H2054
[1AP]
------ ensure accessibility, portability, and protection of
retirement benefits, (see S. 2249), S7256 [26JN], (see H.R.
4152, S. 2339), S8658 [21JY], H5402 [25JN]
------ ensure uniformity of Federal and State pension plans relative
to State income taxes, (see H.R. 4572), H7802 [15SE]
------ reform, (see H.R. 3788), H2744 [4MY], (see H.R. 4123), H5296
[24JN]
------ waive limit on benefits from multiemployer plans, (see S.
2267), S7574 [7JY]
Public safety officers: eligibility of certain emergency management
and civil defense personnel for public safety officer death
benefits, (see H.R. 3608), H1854 [31MR]
Public welfare programs: disregard payment of earned income tax
credits in determining eligibility for the temporary assistance
for needy families program, SSI, Medicaid, and public housing
programs, (see H.R. 4818), H10667 [12OC]
------ extend transition period for legal aliens receiving SSI, (see
H.R. 4426), H7411 [6AU]
------ food stamp eligibility for certain aliens, (see S. 1763),
S1990 [16MR], H903 [5MR]
Puerto Rico: exempt retirement income from pension plans from
nonresident taxation, (see H.R. 3969), H3971 [22MY]
Railroads: modify the guaranteed minimum benefit for widows and
widowers relative to conversion from spouse to widow or widower
annuity, (see S. Con. Res. 80), S1436 [5MR]
------ prevent the canceling of annuities to certain divorced
spouses of workers whose widows elect to receive lump sum
payments, (see S. 2455), S10206 [10SE]
Real estate: prohibit lenders from requiring access to the
borrower's tax return information in residential mortgage
transactions, (see H.R. 4395), H7178 [4AU]
Save Social Security First Reserve Fund: establish, (see H.R.
3207), H495 [12FE]
SEC: require the improved disclosure of tax effects of portfolio
transactions on mutual fund performance, (see H.R. 4822), H10832
[13OC]
Senior citizens: establish a consumer price index for elderly
consumers to compute cost-of-living increases for Social
Security and Medicare benefits, (see H.R. 4084), H4834 [18JN]
------ protect retirement security of individuals, (see H.R. 3450),
H1158 [12MR]
Small business: establish minimum standards of fair conduct in
franchise sales and franchise business relationships, (see H.R.
4841), H10917 [14OC]
Social Security: allow diversion of percentage of payroll tax
payments into individual security accounts and extend the old
age, survivors, and disability insurance program, (see H.R.
4256), H5737 [16JY]
------ allow diversion of percentage of payroll tax payments into
individual security accounts and extend the old age, survivors,
and disability insurance program, (see H.R. 4824), H10832 [13OC]
------ budget treatment of trust funds, (see S. 1634), S836 [23FE],
(see S. Res. 185), S1070 [26FE]
------ budget treatment of trust funds, extension of pay-as-you-go
requirements, and reservation of all surpluses, (see S. Res.
282), S10921 [24SE]
------ computation rule application to workers attaining age 65 in
or after 1982, (see S. 2003), S3783 [29AP]
------ create personalized retirement accounts, (see S. 2552),
S11582 [6OC]
------ determination of benefit amounts relative to provision of
child care or care to a chronically ill dependent relative, (see
H.R. 4456), H7412 [6AU]
------ divert percentage of payroll tax into personal investment
plans, increase retirement age, adjust Consumer Price Index, and
reduce benefits to wealthier individuals, (see S. 2313), S8240
[15JY]
------ eliminate earnings test for retirement age individuals, (see
S. 1571), S48 [27JA], (see H.R. 3912), H3624 [20MY]
------ eliminate waiting period for divorced spouse's benefits
following the divorce, (see H.R. 4458), H7412 [6AU]
------ establish and maintain individual investment accounts, (see
H.R. 4076), H4711 [17JN]
------ establish pilot program for personalized retirement security
through personal retirement savings accounts, (see H.R. 3560, S.
2369), S9243 [29JY], H1642 [26MR]
------ establish Protect Social Security Account into which budget
surpluses will be deposited until long-term reform is enacted,
(see H.R. 4578), H7914 [16SE] establish Protect Social Security
Account into which budget surpluses will be deposited until
long-term reform is enacted (H.R. 4578), consideration, (see H.
Res. 552), H8626 [24SE]
------ establish the Protect Social Security Account into which
budget surpluses will be deposited, (see H.R. 3351), H902 [5MR]
------ extend and clarify pay-as-you-go requirements relative to
trust funds, (see S. 1678), S1003 [25FE]
------ include retirees among recipients of annual account
statements, (see H.R. 3649), H2053 [1AP]
------ increase widow's and widower's insurance benefits by reason
of delayed retirement, (see H.R. 4459), H7412 [6AU]
------ investment of certain Federal budgetary surpluses into
program, (see H. Res. 340), H63 [27JA]
------ investment of trust funds in marketable securities, (see H.R.
3822), H3013 [7MY], (see H.R. 4033), H4479 [10JN]
------ modification of certain State agreements relative to certain
students, (see S. 2325), S8482 [17JY]
------ open KidSave accounts for every child at birth and invest
such accounts to build retirement savings, (see S. 2184), S6488
[17JN]
------ provide a more equitable application of the earnings test in
the first year of eligibility for retirement age individuals,
(see H.R. 4369), H6879 [31JY]
------ provide certain disabled beneficiaries with opportunities to
return to work by improving access to health care, (see S.
1858), S2570 [25MR]
------ provide disabled beneficiaries opportunities to return to
work, and extend Medicare coverage and tax credits for such
beneficiaries, (see H.R. 3433), H1111 [11MR] provide disabled
beneficiaries opportunities to return to work, and extend
Medicare coverage and tax credits for such beneficiaries (H.R.
3433), consideration, (see H. Res. 450), H3970 [22MY]
------ provide full benefits for disabled widows and widowers
regardless of age, (see H.R. 4460), H7412 [6AU]
------ provide prisoner information obtained by States to Federal
benefit programs to prevent erroneous provision of benefits,
(see H.R. 4172), H5403 [25JN]
------ reduce payroll taxes, (see S. 1792), S2214 [18MR]
------ repeal eligibility restrictions on widow's and widower's
insurance benefits based on disability, (see H.R. 4457), H7412
[6AU]
------ waive waiting period for disability benefits relative to
individuals with terminal illnesses, and provide for appropriate
treatment of prisoners, (see H.R. 3732), H2318 [23AP]
States: expand eligibility for, and strengthen administrative
financing of, the unemployment compensation program and improve
the solvency of State accounts in the Unemployment Trust Fund,
(see H.R. 3697), H2119 [21AP]
------ provide tax credits for contributions to charitable
organizations relative to delivery of welfare services, (see S.
1994), S3709 [28AP], (see H.R. 4255), H5737 [16JY]
Taxation: abatement of interest on underpayments by taxpayers in
Presidentially declared disaster areas, (see S. 2004), S3783
[29AP], (see H.R. 3709), H2236 [22AP]
------ adjust deduction amounts for certain married couples and
allow full deduction of health insurance costs for self-employed
individuals, (see S. 2147), S5787 [9JN]
------ adjust for inflation income levels for senior citizens at
which Social Security benefits are taxed at a higher rate, (see
H.R. 3448), H1158 [12MR]
------ adjust tax brackets for individuals with middle class income,
(see S. 1569), S48 [27JA]
------ allocation of farm income among taxable years, (see H.R.
4564), H7690 [14SE]
------ allow a credit for certain corporations which have
substantial employee ownership and encourage stock ownership by
employees, (see H.R. 3562), H1642 [26MR]
------ allow cash payment to Federal employees in lieu of parking
benefits, (see S. 2575), S11698 [7OC], (see H.R. 4777), H10352
[9OC]
------ allow certain senior citizens a deduction for State and local
real property taxes and provide for the establishment of senior
citizen real property tax accounts, (see H.R. 4713), H10010
[7OC]
------ allow designation of charity contributions on tax returns and
establish the Checkoff for Charity Commission to ensure payment
of contributions, (see H.R. 4865), H11695 [20OC]
------ allow Farm and Ranch Risk Management Accounts, (see H.R.
3659, S. 2078), S4823 [13MY], H2053 [1AP]
------ allow farmers option to declare taxable year in which
production flexibility contract payments and crop insurance
payments are included in gross income, (see H.R. 4644), H8931
[25SE]
------ allow income tax credit for use of certain clean-burning
motor vehicle fuels, (see H.R. 3376), H903 [5MR]
------ allow interest deduction for contingent interest on a shared
appreciation mortgage, (see H.R. 4637), H8931 [25SE]
------ allow investment of certain coins in individual retirement
accounts and other individually directed pension plan accounts,
(see S. 1980), S3534 [23AP]
------ allow married couples to file combined return under which
each spouse is taxed using rates applicable to single filers,
(see H.R. 3104), H63 [27JA]
------ allow physicians and dentists to use the cash basis of
accounting for income tax purposes, (see H.R. 4132), H5297
[24JN]
------ allow registered vendors to administer claims for refund of
kerosene sold for home heating use, (see S. 2633), S12558 [14OC]
------ allow small employers a credit against costs incurred in
establishing qualified employer plans, (see H.R. 3300), H677
[26FE]
------ allow tax credits for certain non-public school expenses and
contributions to charitable school-tuition organizations, (see
S. 2602), S12164 [9OC], (see H.R. 4780), H10352 [9OC]
------ allow tax credits for contributions used for the construction
and renovation of certain public schools, (see H.R. 4247), H5736
[16JY]
------ allow the work opportunity credit against the alternative
minimum tax, (see H.R. 3772), H2705 [30AP]
------ allow vendor refunds of Federal excise taxes on kerosene used
in unvented heaters for home heating purposes, (see H.R. 4687),
H9345 [2OC]
------ applications for an exclusion of gain on certain sales of a
principal residence by a surviving spouse, (see H.R. 3541, S.
1992), S3653 [27AP], H1444 [24MR]
------ capital gains rates, (see S. 2214), S7013 [24JN], (see H.R.
4125), H5296 [24JN], (see H.R. 4454), H7412 [6AU]
------ capital gains rates, tax incentives, and income averaging for
farmers, (see S. 2371), S9425 [30JY]
------ capital gains treatment on the transfer of a franchise, (see
H.R. 3641), H2052 [1AP]
------ clarify the income and gift tax consequences of catching and
returning record home run baseballs, (see H.R. 4522), H7493
[9SE]
------ clarify treatment of agricultural cooperatives and allow
declaratory judgment relief for such cooperatives, (see S.
2498), S10588 [18SE]
------ constitutional amendment to abolish personal income, estate,
and gift taxes and to prohibit the Government from engaging in
business in competition with its citizens, (see H.J. Res. 116),
H2423 [28AP]
------ cost-of-living adjustment for unified estate and gift tax
credit, (see H.R. 3945), H3970 [22MY]
------ deductibility of business meal expenses for individuals who
are subject to Federal limitations on hours of service, (see S.
2628), S12402 [12OC], (see H.R. 4810), H10667 [12OC]
------ depreciation of certain leasehold improvements, (see H.R.
3500), H1298 [18MR]
------ designate certain entities organized to participate in States
workmen's compensation assigned risk insurance plans as tax-
exempt entities, (see S. 2482), S10423 [16SE]
------ determination of employment status, (see H.R. 3722), H2317
[23AP], (see H.R. 4622), H8627 [24SE]
------ disclose to employees the employer's share of taxes paid for
old-age, survivors, disability, and hospital insurance for the
employee, (see H.R. 3777), H2705 [30AP]
------ disclose to Federal employees the Government's share of taxes
paid for old-age, survivors, disability, and hospital insurance
for the employee, (see H.R. 3776), H2705 [30AP]
------ election of deduction in lieu of a basis increase for debt
secured by property with an original issue discount and held by
a cash method taxpayer, (see H.R. 3656, S. 2197), S6698 [19JN],
H2053 [1AP]
------ eliminate capital gains tax, (see H.R. 3860), H3246 [13MY]
------ eliminate marriage tax penalty, (see H.R. 3443), H1112 [11MR]
------ eliminate marriage tax penalty, increase income level for
certain tax brackets, shorten holding period for long-term
capital gains, index capital assets for inflation, and reduce
estate taxes, (see S. 1711), S1435 [5MR]
------ eliminate marriage tax penalty by adjusting income tax rate
brackets and standard deduction amounts, (see S. 1999), S3709
[28AP], (see H.R. 3734), H2423 [28AP]
------ eliminate marriage tax penalty by adjusting standard
deduction amounts, (see S. 1989), S3653 [27AP]
------ eliminate the temporary increase in unemployment tax, (see S.
2170), S6405 [16JN]
------ elimination of estate and gift taxes, (see H.R. 3879, S.
2318), S8382 [16JY], H3311 [14MY]
------ employer credits for expenses of providing child care
services to employees, (see S. 2593), S11970 [8OC], (see H.R.
4782), H10352 [9OC]
------ encourage construction of luxury yachts, (see H.R. 3536),
H1444 [24MR]
------ enhance the portability of retirement benefits, (see H.R.
3503, S. 2329), S8482 [17JY], H1335 [19MR]
------ establish medical security accounts, (see H.R. 4649), H9084
[26SE]
------ exclude certain severance payments from gross income, (see S.
2644), S12720 [20OC]
------ exclude dividends paid by tobacco companies from gross income
relative to youth smoking reduction targets, (see H.R. 3908),
H3624 [20MY]
------ exclusion from gross income for foster care payments relative
to certain nongovernmental placement agencies, (see H.R. 3991),
H4164 [4JN]
------ exclusion from gross income for foster care payments relative
to certain nongovernmental placement agencies, (see S. 2568),
S11698 [7OC]
------ exclusion of gain from the sale of a principal residence and
the sale of farmland, (see S. 2388), S9425 [30JY]
------ exempt certain transactions at fair market value between
partnerships and private foundations from the tax on self-
dealing, (see H.R. 4714), H10010 [7OC]
------ expand incentives for the construction and renovation of
public schools, (see H.R. 4316), H6281 [23JY]
------ expand the exclusion for qualified small business stock and
increase the annual limit for incentive stock options, (see H.R.
4685), H9345 [2OC]
------ expand the types of crop payments for which a farmer may
defer inclusion in income until the next taxable year, (see H.R.
4636), H8931 [25SE]
------ extend certain expiring provisions, (see S. 2622), S12309
[10OC]
------ extend due date for filing a tax return for any member of a
uniformed service on a tour of duty outside the U.S., (see S.
2426), S9689 [31AU]
------ extend the work opportunity credit, (see H.R. 3125, S. 2230),
S7172 [25JN], H99 [28JA]
------ extend work opportunity tax credit relative to dislocated
workers in areas suffering extensive job losses, (see S. 2018),
S3919 [30AP]
------ impose excise tax on persons who acquire structured
settlement payments in factoring transactions, (see H.R. 4314),
H6281 [23JY]
------ impose excise tax on persons who acquire structured
settlement payments in factoring transactions, (see S. 2543),
S11339 [2OC]
------ improve pension portability for defined benefit plans, (see
H.R. 3101), H63 [27JA]
------ increase allowable rebate for farmers to offset current
operating losses, (see S. 2467), S10320 [14SE]
------ increase amount of Social Security benefits exempt from tax
for single taxpayers, (see S. 2515), S10921 [24SE]
------ increase amount of taxable income which is taxed at the
lowest rate, (see H.R. 3151), H240 [3FE], (see H.R. 3175), H445
[11FE]
------ increase amount which may be contributed to defined
contribution pension plans, (see S. 1856), S2569 [25MR], (see
H.R. 3663), H2053 [1AP]
------ increase child tax credit for certain children and allow such
credit against the alternative minimum tax, (see H.R. 3583),
H1776 [30MR]
------ increase income levels for senior citizens at which Social
Security benefits are taxed at a higher rate, (see H.R. 3447),
H1158 [12MR]
------ increase personal income tax exemption, (see H.R. 3149), H240
[3FE]
------ increase standard deduction for married couples, (see H.R.
3524), H1337 [19MR]
------ inflation adjustment of the dollar limitation on the
exclusion of gain on the sale of a principal residence, (see
H.R. 3953), H3970 [22MY]
------ liability of spouses on joint Federal income returns, (see S.
1682), S1070 [26FE], (see H.R. 3650), H2053 [1AP]
------ lower exclusion percentage of deductions for medical care
expenses, (see H.R. 3449), H1158 [12MR]
------ modify the low-income housing credit, (see H.R. 3290), H676
[26FE]
------ partial exclusion from gross income for dividends and
interest received by individuals, (see H.R. 3215), H495 [12FE]
------ partial exclusion from gross income for dividends and
interest received by individuals, (see S. 2471), S10383 [15SE]
------ permanently extend income averaging for farmers, (see S.
1879), S2764 [30MR], (see H.R. 3594, S. 2421), S9556 [31JY],
H1776 [30MR], (see H.R. 4399), H7178 [4AU]
------ permit early distributions from employee stock ownership
plans for higher education expenses and first-time homebuyer
purchases, (see H.R. 4740), H10075 [8OC]
------ permit 401(k) contributions which would otherwise be limited
by employer contributions to employees stock ownership plans,
(see H.R. 4741), H10075 [8OC]
------ permit private educational institutions to maintain certain
qualified tuition programs, (see H.R. 3309), H754 [3MR]
------ prevent increase on variable annuities and other variable
contracts, (see H. Con. Res. 211), H446 [11FE]
------ prevent the conversion of ordinary income or short-term
capital gain into income eligible for the long-term capital gain
rates, (see H.R. 3170), H385 [5FE]
------ promote expanded retirement savings, (see H.R. 3672), H2054
[1AP]
------ promote retirement savings, (see S. 2635), S12558 [14OC],
(see H.R. 4823), H10832 [13OC]
------ provide a checkoff on Federal income tax returns for a breast
and prostate cancer research fund, (see S. 1598), S317 [3FE]
------ provide a nonrefundable credit to individuals for the payment
of real estate taxes, (see S. 1911), S3119 [2AP]
------ provide a nonrefundable tax credit for police officers who
purchase armor vests, (see H.R. 4381), H6999 [3AU]
------ provide additional retirement savings opportunities for small
employers and self-employed individuals, (see H.R. 3870, S.
2130), S5634 [4JN], H3311 [14MY]
------ provide exemptions relative to public safety officers killed
in the line of duty, (see H.R. 4346), H6697 [29JY]
------ provide incentives to reduce energy consumption, (see H.R.
4538), H7583 [10SE]
------ provide income tax credits for the purchase of a new energy
efficient affordable home and for energy efficiency improvements
to existing homes, (see H.R. 4626), H8627 [24SE]
------ provide relief for farmers and small businesses and extend
certain expiring provisions, (see H.R. 4738), H10075 [8OC]
------ provide relief for individuals, families, farmers, and small
businesses, and establish incentives for education, (see H.R.
4579), H7914 [16SE] provide relief for individuals, families,
farmers, and small businesses, and establish incentives for
education (H.R. 4579), consideration, (see H. Res. 552), H8626
[24SE]
------ provide relief for individuals, families, farmers, and small
businesses, establish incentives for education, and protect the
solvency of Social Security, (see H.R. 4597), H8083 [18SE]
------ reduce holding period for certain capital gains rates, (see
S. 1748), S1883 [12MR]
------ reduce individual income tax rates, prohibit increases
without a national referendum, simplify the tax code, eliminate
the marriage penalty, establish return-free income tax filing,
and eliminate corporate welfare, (see H.R. 3620), H2051 [1AP]
------ reduce maximum capital gains rates, index capital assets for
inflation, and repeal estate and gift taxes and the tax on
generation-skipping transfers, (see S. 1635), S730 [12FE]
------ reduce the marriage penalty, encourage health coverage, allow
certain credits against the alternative minimum tax, increase
the Social Security earnings limitation, and extend certain
expiring provisions, (see H.R. 4542), H7583 [10SE]
------ reform Internal Revenue Code and protect Social Security and
Medicare trust funds, (see H. Con. Res. 248), H1444 [24MR]
------ relief to families to increase the affordability of child
care, (see S. 1577), S113 [28JA]
------ repeal application of the alternative minimum tax to the
transfer of stock pursuant to an incentive stock option, (see
H.R. 4279), H5956 [20JY]
------ repeal estate and gift taxes, (see H.R. 3859), H3246 [13MY]
------ repeal inflation adjustment provisions for income tax rates,
standard deductions, and personal exemptions, (see H.R. 3965),
H3971 [22MY]
------ repeal limitation on the amount of receipts attributable to
military property which may be treated as exempt foreign trade
income, (see S. 2296), S8135 [14JY]
------ repeal limitation on the use of foreign tax credits under the
alternative minimum tax, (see S. 2442), S9973 [8SE], (see H.R.
4541), H7583 [10SE]
------ replace the dependent care credit with an increase in the
child tax credit for certain children, (see S. 2079), S4906
[14MY]
------ require advance notice and judicial consent before seizure
and exclude civil damages for unauthorized collection actions
from income, (see H.R. 3277), H631 [25FE]
------ require child support delinquent parents to include their
unpaid obligation in gross income, and allow custodial parents a
deduction for unpaid child support, (see H.R. 4198), H5491
[14JY]
------ require the approval of a private panel relative to the
seizure of property for the collection of taxes, (see H.R.
3214), H495 [12FE]
------ restore deduction for travel expenses of a taxpayer's spouse
who accompanies the taxpayer on business travel, (see H.R.
4390), H7177 [4AU]
------ restructure and replace the income tax system to meet
national priorities, (see H.R. 4700), H9536 [5OC]
------ simplify child tax credit and other nonrefundable credits by
repealing limits relative to alternative minimum tax, (see H.R.
4489), H7413 [6AU]
------ simplify individual capital gains tax, (see H.R. 3623), H2052
[1AP]
------ simplify the individual income tax by repealing adjusted
gross income limitations on itemized and personal exemption
deductions, (see H.R. 4053), H4549 [11JN]
------ temporary waiver of minimum tax rules relative to
nonrefundable personal tax credit benefits for families, (see
H.R. 4611), H8527 [23SE]
------ terminate Internal Revenue Code, (see S. 1673), S1003 [25FE],
(see H.R. 3097), H62 [27JA]
------ terminate Internal Revenue Code (H.R. 3097), consideration,
(see H. Res. 472), H4628 [16JN]
------ treatment of adoption expenses, (see H.R. 4765), H10352 [9OC]
------ treatment of Alaska Native settlement trusts, (see S. 2065),
S4712 [12MY], (see H.R. 4192), H5404 [25JN]
------ treatment of Alaska Permanent Fund dividends received by
certain children, (see S. 1974), S3534 [23AP]
------ treatment of businesses operating abroad, (see S. 2231),
S7172 [25JN], (see H.R. 4173), H5403 [25JN]
------ treatment of certain contiguous farmlands relative to sale of
a principal residence, (see H.R. 4643), H8931 [25SE]
------ treatment of certain foreign base company shipping income,
(see H.R. 3730), H2318 [23AP]
------ treatment of certain liquidating distributions of a regulated
investment company or real estate investment trust which are
allowable as a deduction, (see S. 2122), S5434 [22MY], (see H.R.
3947), H3970 [22MY]
------ treatment of certain net operating losses for farmers, (see
H.R. 4565), H7690 [14SE]
------ treatment of certain transfers of assets and liabilities to a
corporation, (see H.R. 4852), H11549 [19OC]
------ treatment of distributions from State prepaid tuition
programs used to pay higher education expenses for the
designated beneficiary, (see H.R. 4298), H6185 [22JY]
------ treatment of education individual retirement accounts, (see
H.R. 3278), H631 [25FE], (see H.R. 3307), H754 [3MR]
------ treatment of education individual retirement accounts
relative to elementary and secondary school expenses (H.R.
2646), consideration of conference report, (see H. Res. 471),
H4628 [16JN]
------ treatment of employers who maintain a self-insured health
plan for their employees, (see H.R. 4411), H7289 [5AU]
------ treatment of estate taxes on family-owned farm businesses,
(see H.R. 4587), H7914 [16SE]
------ treatment of estate taxes on the disposition of property
produced by a qualified family-owned business, (see H.R. 4640),
H8931 [25SE]
------ treatment of family-owned businesses relative to estate tax,
(see H.R. 3227), H496 [12FE], (see H.R. 4521), H7428 [7AU]
------ treatment of farming-related gains and losses relative to
eligibility for earned income tax credit, (see H.R. 4596), H8035
[17SE]
------ treatment of flight training expenses reimbursed through
certain veterans educational assistance allowances, (see H.R.
3942), H3743 [21MY]
------ treatment of gross income for amounts received under
qualified group legal services plans, (see H.R. 4031, S. 2200),
S6766 [22JN], H4479 [10JN]
------ treatment of income from certain rental real estate
activities in which taxpayer actively participates, (see H.R.
4639), H8931 [25SE]
------ treatment of income from land or development rights sold to
nonprofit organizations for preservation purposes, (see H.R.
3286), H676 [26FE]
------ treatment of income from land sold to a government agency or
a nonprofit organization for conservation purposes, (see S.
2376), S9425 [30JY]
------ treatment of individual investment accounts, (see H.R. 3497),
H1298 [18MR]
------ treatment of individual retirement accounts, (see H.R. 3102),
H63 [27JA], (see H.R. 3979), H4054 [3JN]
------ treatment of individual retirement accounts relative to
charitable contributions, (see S. 1734), S1697 [10MR]
------ treatment of individuals requiring home based custodial care,
(see H.R. 3308), H754 [3MR]
------ treatment of interest on education loans, (see H.R. 4846),
H11023 [15OC]
------ treatment of married couples, interest, dividends, health
insurance costs of self-employed individuals, and prepaid
tuition plans of private colleges, (see H.R. 3103), H63 [27JA]
------ treatment of nondeductible contributions to individual
retirement plans, (see H.R. 3225), H496 [12FE]
------ treatment of reparations received by Holocaust survivors,
(see H.R. 4563, S. 2549), S11450 [5OC], H7690 [14SE]
------ treatment of Social Security benefits, (see H.R. 3122), H99
[28JA], (see H.R. 4414), H7289 [5AU]
------ treatment of stapled real estate investment trusts, (see S.
1871), S2660 [26MR], (see H.R. 3533), H1444 [24MR], (see H.R.
3558), H1642 [26MR]
------ treatment of State and private education savings plans and
allow private colleges to offer prepaid tuition plans, (see S.
2425), S9556 [31JY]
------ treatment of the marriage tax penalty relative to earned
income tax credit, (see H.R. 3995), H4165 [4JN]
------ treatment of the sale of a principal residence by a member of
the Armed Forces relative to active duty time spent away from
home, (see S. 1799), S2296 [19MR], (see H.R. 3861), H3246
[13MY], (see H.R. 3882), H3312 [14MY]
------ treatment of tips, (see H.R. 4408), H7289 [5AU]
------ treatment of U.S. utilities' foreign investments relative to
foreign tax credits and deductible interest allocation rules,
(see S. 2630), S12558 [14OC]
------ treatment of unused nontaxable benefits under cafeteria plans
and flexible spending arrangements, (see H.R. 3552), H1549
[25MR] treatment of unused nontaxable benefits under cafeteria
plans, flexible spending arrangements, and health flexible
spending accounts, (see S. 2304), S8135 [14JY]
------ treatment of use of a principal residence by a member of the
Armed Forces or Foreign Service while on official extended duty,
(see H.R. 4561), H7690 [14SE]
------ waive interest and penalties for failure to file schedule D
with a timely filed return, (see H.R. 3885), H3312 [14MY], (see
H.R. 3974), H3971 [22MY]
Telecommunications: establish a program for training and employing
residents of low-income rural areas in new telecommunications
industry jobs, (see S. 2624), S12309 [10OC]
Unemployment: improve the collection of Federal unemployment taxes
and the provision of such revenues for employment security
administration, (see H.R. 3684), H2054 [1AP]
------ improve the collection of Federal unemployment taxes and the
provision of such revenues for employment security
administration, (see S. 2556), S11582 [6OC]
Veterans: computation of retirement benefits for certain merchant
mariners who served during World War II, (see H.R. 4574), H7802
[15SE]
------ determine the amount of certain benefits relative to the
accrual period prior to death, (see H.R. 4027), H4478 [10JN]
------ exclude judgment or settlement amounts received from damage
claims against the Dept. of Veterans Affairs in determining
annual income, (see H.R. 3515), H1336 [19MR]
------ increase burial and funeral allowance for certain veterans,
(see H.R. 4708), H9722 [6OC]
------ increase service-connected disability benefits for veterans
and survivors, (see S. 2273), S7678 [8JY]
------ permit concurrent receipt of military retired pay with
service-connected disability benefits, (see H.R. 3434), H1111
[11MR]
------ repeal retired pay computation formula applicable to certain
veterans, (see H.R. 4696), H9536 [5OC]
------ termination of certain contributions to the Survivor Benefit
Plan, (see H.R. 3107), H63 [27JA]
World War II: encourage identification of Holocaust-era assets and
restitution of individual and communal property, (see H. Res.
557), H9178 [28SE]
Cloture motions
Taxation: treatment of education individual retirement accounts
relative to elementary and secondary school expenses (H.R.
2646), S1925 [13MR], S1988 [16MR], S2094 [17MR], S2169 [18MR],
S2289 [19MR], S2636 [26MR]
Conference reports
Education Savings and School Excellence Act (H.R. 2646), H4551-H4565
[15JN]
IRS Restructuring and Reform Act (H.R. 2676), H5100-H5195 [24JN]
Securities Litigation Uniform Standards Act (S. 1260), H10266-H10270
[9OC], H10771-H10776 [13OC]
------ Correction, S12590 [14OC], H11020 [15OC]
Cost Estimates
IRS Restructuring and Reform Act (H.R. 2676): CBO, S3950-S3952
[30AP]
Northern Mariana Islands Covenant Implementation Act (S. 1275):
CBO, S5995-S5997 [9JN]
Descriptions
Marriage Tax Penalty Elimination Act (H.R. 3734), H4476 [10JN],
H4573 [16JN]
Prevent Conversion of Ordinary Income or Short-Term Capital Gains
Into Income Eligible for Long-Term Capital Gains Rates (H.R.
3170), E1889 [2OC]
Social Security Solvency Act (S. 1792), S2166 [18MR]
Tax Relief Extension Act (S. 2622), S12328-S12336 [10OC]
Excerpts
Budget treatment of Social Security trust funds: Budget Act, S199
[29JA]
Explanations
Elimination of Marriage Tax Penalty by Adjusting Income Tax Rate
Brackets and Standard Deduction Amounts (H.R. 3734), H2992 [7MY]
Putting the Taxpayer First Act (S. 1669), S927-S929 [24FE]
Tax Treatment of Alaska Native Settlement Trusts (H.R. 4192), E1276
[26JN]
Tax Treatment of Certain Liquidating Distributions of a Regulated
Investment Company or Real Estate Investment Trust Which Are
Allowable as a Deduction (S. 2122), S5453 [22MY]
Tax Treatment of Certain Transfers of Assets and Liabilities to a
Corporation (H.R. 4852), E2236 [19OC]
Tax Treatment of Stapled Real Estate Investment Trusts (H.R. 3558),
E488 [26MR]
Tax Treatment of Stapled Real Estate Investment Trusts (S. 1871),
S2682 [26MR]
Factsheets
101 Facts on the Status of Working Women, H1420 [24MR]
Letters
Creation of a new class of bonds for new school construction and
renovation: Alan Reuther, International Union, United
Automobile, Aerospace & Agricultural Implement Workers of
America, S3345 [21AP]
----- Andrew Rotherham, American Association of School
Administrators, S3344 [21AP]
----- Dorothy Strickler, S3343 [21AP]
----- Gerald D. Morris, American Federation of Teachers, S3345
[21AP]
----- Gerald W. McEntee, American Federation of State, County and
Municipal Employees, S3345 [21AP]
----- Mary Elizabeth Teasley, National Education Association, S3343
[21AP]
----- Patricia Loera and Raul Gonza�1lez, Hispanic Education
Coalition, S3345 [21AP]
----- Peggy Taylor, AFL-CIO, S3344 [21AP]
----- Robert Canavan, Rebuild America's Schools (organization),
S3344 [21AP]
----- Shirley Igo, National PTA, S3344 [21AP]
Davis-Bacon Act improvements: Mechanical Electrical Sheet Metal
Alliance, H2105 [21AP]
Dept. of Agriculture commodity loan program that provides a fair
return to producers relative to the cost of production: George
and Karen Saxowsky, S3134 [2AP]
Dept. of Agriculture overtime and holiday pay for veterinarians
performing meat and poultry inspections: Dan Glickman, Sec. of
Agriculture, S10725 [22SE]
Education Savings Act for Public and Private Schools: Louise R.
Watley, City Wide Advisory Council on Public Housing, Inc.,
S2287 [19MR]
------ Mary E. Teasley, National Education Association, S2287 [19MR]
Elimination of marriage tax penalty by adjusting income tax rate
brackets and standard deduction amounts: Mary A. Hottel, H2991
[7MY]
----- Pam Mann, H2991 [7MY]
----- Robert Echert, H2991 [7MY]
----- Steven and Kathleen Hines, H2991 [7MY]
Family Investment and Rural Savings Tax Act: Dan Danner, National
Federation of Independent Business, S9431 [30JY]
------ several agricultural organizations, S9431 [30JY]
Food stamp eligibility for certain aliens: Diana Aviv, Council of
Jewish Federations, S4655 [12MY]
------ John Cardinal O'Connor, S4655 [12MY]
Food stamp eligibility for legal aliens: Tom Johnson, National
Conference of State Legislatures, H4125 [4JN]
Holocaust Victims Redress Act, H5 [27JA]
Impact of the market price of crops and disasters on family farms:
President Clinton, S8285 [16JY]
------ Brian and Johnet Christianson, S10287 [14SE]
------ Dan Glickman, Sec. of Agriculture, S10296 [14SE]
------ several agricultural organizations, S10303 [14SE]
------ Wally Sparby, Farm Service Agency, S10289 [14SE]
------ Wyatt Goettle, S10286 [14SE]
Increase amount which may be contributed to defined contribution
pension plans: IPSCO (business) employees, S2571 [25MR]
----- several business organizations, S2571 [25MR]
Internal Revenue Code termination: Dan Danner, National Federation
of Independent Business, S9124 [28JY]
------ David A. Keene, American Conservative Union, S9123 [28JY]
Investment of Social Security trust funds in marketable securities:
Alan Greenspan, FRS, H4970 [23JN]
IRS Restructuring and Reform Act: Charles O. Rossotti, IRS,
S4384-S4386 [6MY]
------ Representatives Etheridge and Shimkus, S2892 [1AP]
National day care proposal: Renee�1 Anderson, S4907 [14MY]
National Dialogue on Social Security Act: Horace B. Deets, AARP,
H2491 [29AP]
------ Martha Phillips, Concord Coalition, H2491 [29AP]
Overestimation of railroad retirement benefits to Paul G. and Nancy
Finnerty: Kenneth P. Boehne, Railroad Retirement Board, S10209
[10SE]
Pension Coverage and Portability Act: Brian Graff, American Society
of Pension Actuaries, S8675 [21JY]
------ James A. Klein, Association of Private Pension and Welfare
Plans, S8676 [21JY]
------ M. Dee Williams and Richard E. Schumacher, National
Association of State Retirement Administrators, S8676 [21JY]
------ Profit Sharing 401(K) Council of America, S8675 [21JY]
Permanent extension of income averaging for farmers: Lindy L.
Paull, Committee on Taxation (Joint), S2765 [30MR]
Prevailing wage requirements for construction projects: Vincent
Piscitello, VIP Restoration, Inc., E2185 [15OC]
Securities Litigation Uniform Standards Act: Arthur Levitt, Isaac
C. Hunt, Jr., and Laura S. Unger, SEC, S4780 [13MY]
------ Arthur Levitt, Issac C. Hunt, Jr., and Laura S. Unger, SEC,
H6062 [21JY]
------ Barbara L.N. Roper, Consumer Federation of America, H6056
[21JY]
------ Barbara Roper, Consumer Federation of America, S4785 [13MY]
------ Bruce Lindsey and Gene Sperling, Executive Office of the
President, S4781 [13MY], H6061 [21JY]
------ Bruce Lindsey and Gene Sperling, Executive Office of the
President, H10784 [13OC]
------ Norman S. Johnson, SEC, S4786 [13MY], H6062 [21JY]
------ Peggy Taylor, AFL-CIO, S4785 [13MY]
------ Richard H. Walker, SEC, S4801 [13MY]
------ SEC, S12445 [13OC], S12450 [13OC], H10784 [13OC], H10785
[13OC]
------ Senator Reed, S12906 [21OC], H10777 [13OC]
------ Senators D'Amato, Gramm, and Dodd, H6062 [21JY]
------ Senators D'Amato, Gramm, and Dodd, S12449 [13OC], H10784
[13OC]
------ several governmental organizations, S4783 [13MY]
------ several law professors, S4784 [13MY]
------ several State and local government organizations, H6056
[21JY], H6058 [21JY]
State authority to tax compensation paid to certain employees: Alex
W. Rose, Kentucky Office of General Counsel, S7116 [25JN]
------ Alex W. Rose, Kentucky Revenue Cabinet, S11220 [1OC]
------ Elizabeth Harchenko, Oregon Dept. of Revenue, S11223 [1OC]
------ Harley T. Duncan, Federation of Tax Administrators, S7113
[25JN]
------ Harley T. Duncan, Federation of Tax Administrators, S11217
[1OC]
------ Paul E. Patton, Governor of Kentucky, S7113 [25JN]
------ Paul E. Patton, Governor of Kentucky, S11216 [1OC]
------ Tom Johnson, National Conference of State Legislatures,
S11218 [1OC]
Tax Code Termination Act: Paul Cherecwich, Jr., Tax Executives
Institutes, Inc., H4651 [17JN]
------ Paul R. Huard, National Association of Manufacturers, H4650
[17JN]
------ Peggy Taylor, AFL-CIO, H4651 [17JN]
------ Robert E. Rubin, Sec. of the Treasury, H4650 [17JN]
Tax treatment of Farm and Ranch Risk Management Accounts: several
Senators, S8173 [15JY]
Tax treatment of liquidations of closely held corporations or
property to transfer assets to charitable organizations:
several charitable organizations, S12829 [21OC]
Taxation treatment of liquidations of closely held corporations or
property to transfer assets to charitable organizations:
several nonprofit organizations, E2106 [13OC]
Taxpayer Relief Act: William Pierce, National Council for Adoption,
H8936 [26SE]
Ticket to Work and Self-Sufficiency Act: Martin Corry, AARP, H4020
[3JN]
------ R. Bruce Josten, U.S. Chamber of Commerce, H4020 [3JN]
Lists
Campaign for a Fair Minimum Wage participants, S10261 [11SE]
Federal facilities adversely affected by proposed legislation
relative to State authority to tax compensation paid to certain
employees from border States, S7114 [25JN]
Federal facilities potentially affected by the preempting of State
authority to tax compensation paid to certain employees, S11215
[1OC]
IRS Restructuring and Reform Act (H.R. 2676): Democratic
amendments, S4413 [6MY]
------ Republican amendments, S4413 [6MY]
Organizations supporting the Moseley-Braun amendment to H.R. 2646,
Education Savings Act for Public and Private Schools, creation
of a new class of bonds for new school construction and
renovation, S3343 [21AP]
States adversely affected by proposed legislation relative to State
authority to tax compensation paid to certain employees from
border States, S7114 [25JN]
States which have a nonresident income tax, S3351 [21AP]
Memorandums
Education Savings Act for Public and Private Schools: Lindy L.
Paull, Committee on Taxation (Joint), S2288 [19MR], S3403 [22AP]
IRS Restructuring and Reform Act: Lindy L. Paull, Committee on
Taxation (Joint), S4389 [6MY]
State Authority To Tax Compensation Paid to Certain Employees:
Jason Moseley, Kentucky Office of the Attorney General, S7115
[25JN]
Tax Treatment of Individual Retirement Accounts: Lindy L. Paull,
Committee on Taxation (Joint), S4384 [6MY], S4388 [6MY]
Messages
Abatement of Interest on Underpayments by Taxpayers in
Presidentially Declared Disaster Areas: President Clinton,
S8778 [22JY], H6160 [22JY]
Veto of H.R. 2646, Education Savings and School Excellence Act:
President Clinton, H6052 [21JY]
Motions
Bipartisan Panel To Design Long-Range Social Security Reform:
establish (H.R. 3546), H2507 [29AP]
IRS: restructure and reform (H.R. 2676), S4514 [7MY], H3936 [22MY]
------ restructure and reform (H.R. 2676), conference report, S7660
[8JY], S7674 [8JY], H5367 [25JN]
Securities: limit the conduct of securities class actions under
State law (S. 1260), S4810 [13MY], H6121 [22JY]
Taxation: terminate Internal Revenue Code (H.R. 3097), H4675 [17JN]
------ treatment of education individual retirement accounts
relative to elementary and secondary school expenses (H.R.
2646), S3334 [21AP], S3346 [21AP], S3479 [23AP], H2938 [7MY]
treatment of education individual retirement accounts relative
to elementary and secondary school expenses (H.R. 2646),
conference report, H4738 [18JN]
Petitions and memorials
Colorado: EPA haze regulations, E1148 [17JN]
------ tax reform, E1146 [17JN]
Massachusetts: food stamp eligibility for legal aliens, S3113 [2AP]
Rhode Island: permit concurrent receipt of military retired pay
with service-connected disability benefits, E1286 [14JY]
Poems
``When the Farmers All Shut Down,'' Luella F. Hermanson, S9693
[31AU]
Proposals
Administrative law judges pay, E2310 [12NO]
Remarks in House
Agricultural Market Transition Act: ensure that certain rice farms
continue production pursuant to flexibility contracts (H.R.
3339), E317 [5MR]
Agriculture: grain prices and production, H702 [3MR]
------ impact of the market price of crops and disasters on family
farms, H4949 [22JN], H4951 [22JN], H5288 [24JN], H6419 [24JY],
H6422 [24JY], H6870 [31JY]
------ impact of the market price of crops and disasters on family
farms, H7556 [10SE], H7558 [10SE], H7559 [10SE], H7560 [10SE],
H7694 [15SE], H7928 [17SE], H8539 [24SE]
------ observance of Food Check-Out Day, E127 [11FE]
------ relief for agricultural producers, small businesses, and
rural communities adversely affected by low commodity prices,
H8079 [18SE], H8080 [18SE], H8602 [24SE], H9507 [5OC], H9510
[5OC] relief for agricultural producers, small businesses, and
rural communities adversely affected by low commodity prices
(H.R. 4560), H9210 [1OC], H9213 [1OC]
------ relief for agricultural producers adversely affected by low
commodity prices and weather, H10808 [13OC], H10811 [13OC],
H10838 [14OC], H10998 [15OC], H11016 [15OC], H11656 [20OC],
E1902 [5OC], E1947 [8OC], E2163 [14OC]
Air Force: pilot retention, H3077 [12MY]
Armed Forces: improve pension benefits, H10922 [15OC]
Bankruptcy: adjust debts of family farmers with regular annual
income, H10232 [9OC], H10237 [9OC]
------ impact of reforms on economically-disadvantaged individuals,
H4374 [10JN]
------ temporarily reenact chapter 12 of bankruptcy code and
facilitate the bankruptcy and debt restructuring process
relative to farmers (H.R. 4831), H10950 [15OC]
------ treatment of child support and alimony payments, H4343
[10JN], H4344 [10JN], H4348 [10JN], H4349 [10JN], H4350 [10JN],
H4366 [10JN], H4373 [10JN], H4374 [10JN], H4396 [10JN],
H4399-H4402 [10JN], H4428-H4436 [10JN], H4441 [10JN], H10234
[9OC]
Beaver County, PA: labor council Equal Pay Day observance, E574
[2AP]
Bipartisan Panel To Design Long-Range Social Security Reform:
establish (H.R. 3546), H2487-H2510 [29AP], E471 [25MR]
----- establish (H.R. 3546), consideration (H. Res. 410),
H2478-H2487 [29AP]
----- establish (H.R. 3546), motion to recommit, H2507 [29AP]
Budget: treatment of any future budget surpluses, H3618 [20MY]
Business and industry: disparity in salaries between workers and
executives, H4247 [9JN]
------ require consent of employees relative to overtime, H4474
[10JN], H4475 [10JN]
California: distribution of certain revenues from the Mineral
Springs parcel to certain members of the Agua Caliente Band of
Cahuilla Indians (H.R. 700), H10942-H10944 [15OC], H10967 [15OC]
Capitol Police Board: establish a pay scale and benefits package
equal to that of the Secret Service Uniformed Division (H.R.
2828), H6490 [28JY]
------ establish a pay scale and benefits package equal to that of
the Secret Service Uniformed Division, H8541 [24SE]
Civil rights: prohibit discrimination in the payment of wages based
on sex, race, or national origin (H.R. 1302), H1419-H1425 [24MR]
Coalition of Labor Union Women: observance of Equal Pay Day, E601
[21AP]
Congress: accomplishments of the 105th Congress, H10531 [11OC]
Courts: provide cost-of-living adjustments for administrative law
judges (H.R. 1240), E2309 [12NO]
Davis-Bacon Act: create additional category of construction workers
called ``helpers'' (H.R. 4546), E1692 [10SE]
------ repeal, H2101 [21AP], H2104 [21AP]
Dept. of Education: establish lender-of-last-resort authority and
procedures, H2582 [29AP]
Dept. of HHS: provide additional exceptions to the imposition of
civil money penalties in cases of payments to beneficiaries,
H10258 [9OC]
Dept. of State: calculation of Bureau of Diplomatic Security
agents' retirement annuities (H.R. 633), H9484-H9486 [3AU]
Dept. of Veterans Affairs: cost-of-living adjustment for
compensation to veterans with service-connected disabilities and
improvements in education, housing, and cemetery programs,
H11656 [20OC]
----- cost-of-living adjustment for compensation to veterans with
service-connected disabilities and improvements in education,
housing, and cemetery programs (H.R. 4110), E2166 [14OC]
----- cost-of-living adjustment for compensation to veterans with
service-connected disabilities and improvements in education,
housing, and cemetery programs (H.R. 4110), Senate amendment (H.
Res. 592), H10374-H10400 [10OC]
Diseases: funding for AIDS organizations relative to executives
salaries, H2929 [6MY]
District of Columbia: designate as empowerment zone and modify tax
treatment of residents (H.R. 3329), E282 [4MR]
------ firefighter pay increases, H7340 [6AU]
------ repeal of pay raise for Financial Control Board employees,
H7341 [6AU]
Domestic policy: establish a living wage, develop job
opportunities, convert military programs to social programs,
produce a capital budget, reduce poverty and violence, and
redistribute wealth and power (H.R. 1050), H5915 [20JY]
Economy: economic impact of a depreciating currency, H2375-H2377
[28AP]
Education: establish income-sensitive repayment options for student
loans, H2581 [29AP], H2586 [29AP]
El Paso, TX: tribute to Lower Valley Housing Corp. Low-Income
Housing Program, H4972 [23JN]
Employment: elimination of prevailing wage requirements for
construction projects, E2185 [15OC]
------ minimum wage and maximum hour exemptions for houseparents
(H.R. 4778), E2039 [10OC]
------ minimum wage and overtime exemptions for certain employees
(H.R. 2888), H4466-H4475 [10JN], H4488-H4488 [11JN] minimum wage
and overtime exemptions for certain employees (H.R. 2888),
consideration (H. Res. 461), H4465 [10JN], H4466 [10JN] minimum
wage and overtime exemptions for certain employees (H.R. 2888),
corrections in engrossment, H4491 [11JN]
ERISA: regulate entities that hold assets of pension plans covering
less than 100 participants and require annual asset statements
(H.R. 4238), E1330 [17JY]
Families and domestic relations: denial of visas and entry into U.S
to noncustodial parents and provide Federal immigration
officials with certain legal authorities relative to nonpayment
of child support, H871 [5MR], H876 [5MR]
------ increase availability, affordability, and quality of child
care, H1279 [18MR], H1281 [18MR] increase availability,
affordability, and quality of child care (H.R. 3292), E239
[26FE] increase availability, affordability, and quality of
school-based child care (H.R. 3768), H3077 [12MY], H3078 [12MY],
E726 [30AP]
------ provide equitable child care relief for stay at-home parents
(H. Con. Res. 202), H392-H402 [11FE], E3 [27JA], E161 [12FE],
E169 [12FE], E171 [12FE], E176 [12FE], E178 [12FE], E512 [30MR]
Family and Medical Leave Act: amend and clarify (H.R. 3751), E710
[29AP]
Federal employees: pay adjustment and comparability payment
funding, H5692 [16JY], H5693 [16JY]
------ provide cost-of-living allowances to judges, H2278 [23AP],
H2279 [23AP]
Hawaii: increase the Federal medical assistance percentage (H.R.
3118), E42 [28JA]
IRS: proposed pay raise for employees, H2820 [6MY]
------ restructure and improve taxpayer rights (H.R. 2838), H2781
[5MY], H4948 [22JN]
------ restructure and reform, H69 [28JA], H71 [28JA], H452 [12FE],
H509 [24FE], H581 [25FE], H583 [25FE], H634 [26FE], H636 [26FE],
H699 [3MR], H703 [3MR], H760 [4MR], H761 [4MR], H762 [4MR], H763
[4MR], H919 [10MR], H1025 [11MR], H1026 [11MR], H1097 [11MR],
H1302 [19MR], H1386 [24MR], H1452 [25MR], H1558 [26MR], H1783
[31MR], H1784 [31MR], H1785 [31MR], H1786 [31MR], H1856 [1AP],
H1858 [1AP], H2240 [23AP], H4482 [11JN], H5049 [23JN], H5050
[23JN], E314 [5MR], E581 [2AP]
------ restructure and reform (H.R. 2676), H250-H252 [4FE], H3936
[22MY], H10923 [15OC]
------ restructure and reform (H.R. 2676), conference report, H5301
[25JN], H5352-H5368 [25JN], H5392 [25JN], H5970 [21JY], H6076
[22JY], E1313 [15JY]
------ restructure and reform (H.R. 2676), consideration of
conference report (H. Res. 490), H5304-H5307 [25JN]
------ restructure and reform (H.R. 2676), motion to instruct
conferees, H3936-H3938 [22MY]
Labor unions: allow employees to organize and form collective
bargaining units to improve salaries and working conditions,
H4953-H4960 [22JN], H4966 [23JN], H4968 [23JN], H4969 [23JN],
H4970 [23JN], H4973 [23JN], E1202 [23JN]
------ tribute to Day To Make Our Voices Heard campaign, E1203
[23JN], E1204 [23JN]
Medicare: budget treatment of trust funds, E978 [22MY], E1387
[22JY]
------ reduce percentage of physicians' salaries dependent on
financial incentives under Medicare+Choice plans (H.R. 4726),
E1962 [8OC]
------ require HMO's to disclose information to enrollees on
physicians, finances, and compensation of executives of the
organization (H.R. 3239), E168 [12FE]
Members of Congress: deny cost-of-living adjustments, H5687-H5690
[16JY]
Minimum wage: level, H1303 [19MR], H1783 [31MR], H2106 [21AP],
H3078 [12MY], H5850-H5857 [17JY], E445 [24MR], E1052 [5JN]
------ level (H.R. 3100), H21 [27JA]
Minnesota: tribute to signers of ``Fair Farm Prices Now'' petition,
E2280 [21OC]
National Association of Working Women: anniversary, E2099 [12OC]
National Payroll Week: observance, H8720 [25SE]
Northern Mariana Islands: labor abuses, E125 [11FE], E130 [11FE]
Ohio City, OH: tribute to Dave's Supermarkets (business), E215
[24FE]
Patent and Trademark Office: funding for salaries and expenses
(H.R. 3723), H3040-H3042 [12MY], E671 [23AP]
Pensions: ensure accessibility, portability, and protection of
retirement benefits (H.R. 4152), E1252 [26JN], E1253 [26JN]
------ ensure uniformity of Federal and State pension plans relative
to State income taxes (H.R. 4572), H10949 [15OC]
Public welfare programs: disregard payment of earned income tax
credits in determining eligibility for the temporary assistance
for needy families program, SSI, Medicaid, and public housing
programs (H.R. 4818), E2097 [12OC]
------ establish individual development accounts for low-income
families, H7639 [14SE], H7641 [14SE]
------ food stamp eligibility for certain aliens, H3762-H3773 [22MY]
------ food stamp eligibility for legal aliens, H4066 [4JN], H4125
[4JN], H4127-H4129 [4JN], H4133 [4JN]
------ reform, H848 [4MR], H945 [10MR], H1223 [17MR], H1427 [24MR],
H2084 [21AP], H2085 [21AP], H7814 [16SE], H10839 [14OC], E703
[29AP], E1542 [4AU]
Republican Party: national agenda, H323-H327 [4FE]
Save Social Security First Reserve Fund: establish (H.R. 3207),
H7891 [16SE], E176 [12FE]
Securities: limit the conduct of securities class actions under
State law (H.R. 1689), H6052-H6064 [21JY], E1383 [22JY], E1385
[22JY], E1390 [22JY], E1402 [23JY], E1424 [24JY], E1440 [24JY]
----- limit the conduct of securities class actions under State law
(S. 1260), H6120 [22JY]
----- limit the conduct of securities class actions under State law
(S. 1260), insert H.R. 1689 language in lieu, H6121 [22JY]
------ limit the conduct of securities class actions under State law
(S. 1260), conference report, H10771-H10787 [13OC],
H11019-H11022 [15OC], E2246 [20OC], E2296 [21OC]
Senior citizens: retirement savings, E272 [3MR]
Small business: establish minimum standards of fair conduct in
franchise sales and franchise business relationships (H.R.
4841), E2162 [14OC], E2172 [14OC]
Social Security: allow personal retirement savings plans (H.R.
3082), H2378 [28AP], H2780 [5MY]
------ budget treatment of trust funds, H107 [3FE], H111 [3FE],
H227-H231 [3FE], H506 [24FE], H508 [24FE], H541 [24FE],
H556-H558 [24FE], H584 [25FE], H585 [25FE], H636 [26FE], H684
[2MR], H744-H746 [3MR], H840 [4MR], H841-H845 [4MR], H848 [4MR],
H890 [5MR], H1302 [19MR], H1412 [24MR], H1452 [25MR], H1706
[30MR], H1785 [31MR], H2082 [21AP], H2083 [21AP], H2303 [23AP],
H2822 [6MY], H3029 [12MY], H4197 [5JN], H4198 [5JN], H4204
[5JN], H4219 [5JN], H5044 [23JN], H5047 [23JN], H5049 [23JN],
H5050 [23JN], H5051 [23JN], H6515 [29JY], H7571-H7574 [10SE],
H7694 [15SE], H7695 [15SE], H7696 [15SE], H7698 [15SE],
H7793-H7796 [15SE], H9263-H9270 [1OC], H9282 [2OC], H9728 [7OC],
H10363 [10OC], H10547 [11OC], H10551 [11OC], H10552 [11OC],
H10557 [11OC], H10559 [11OC], H10817 [13OC], H10819 [13OC],
H11642 [20OC], H11644 [20OC], H11646 [20OC], H11647 [20OC],
H11655 [20OC], E1017 [4JN], E1087 [10JN], E2289 [21OC], E2301
[21OC]
------ choice of benefit payment method relative to computation rule
application to workers attaining age 65 in or after 1982 (H.R.
3008), H2082 [21AP]
------ eligibility of territories for SSI benefits, E1796 [24SE]
------ eliminate earnings test for retirement age individuals (H.R.
3912), E915 [20MY]
------ establish and maintain individual investment accounts, E1601
[7AU]
------ establish pilot program for personalized retirement security
through personal retirement savings accounts (H.R. 3560), H2299
[23AP], H2378 [28AP], H2780 [5MY]
------ establish Protect Social Security Account into which budget
surpluses will be deposited until long-term reform is enacted
(H.R. 4578), H7812 [16SE], H7813 [16SE], H7814 [16SE],
H7890-H7903 [16SE], H7926 [17SE], H7927 [17SE], H7928 [17SE],
H7929 [17SE], H7930 [17SE], H8019 [17SE], H8021 [17SE], H8079
[18SE], H8080 [18SE], H8463 [23SE], H8464 [23SE], H8465 [23SE],
H8536 [24SE], H8537 [24SE], H8538 [24SE], H8539 [24SE], H8605
[24SE], H8612-H8619 [24SE], H8619 [24SE], H8719 [25SE], H8720
[25SE], H8721 [25SE], H8722 [25SE], H8732-H8756 [25SE], H8839
[25SE], H8841 [25SE], H8842 [25SE], H8940 [26SE], H8943 [26SE],
H8974 [26SE], H9085 [28SE], H9090 [28SE], H9091 [28SE], H9092
[28SE], H9165 [28SE], H9191 [1OC], H9201 [1OC], H9210 [1OC],
H9263-H9270 [1OC], H9339 [2OC], H9349 [5OC], H9593 [6OC], H9728
[7OC], E1834 [28SE], E1846 [29SE], E1856 [1OC], E1887 [2OC]
establish Protect Social Security Account into which budget
surpluses will be deposited until long-term reform is enacted
(H.R. 4578), consideration (H. Res. 552), H8722-H8732 [25SE]
------ establish the Protect Social Security Account into which
budget surpluses will be deposited (H.R. 3351), E315 [5MR]
------ include retirees among recipients of annual account
statements (H.R. 3649), E560 [2AP]
------ investment of trust funds in marketable securities (H.R.
3822), H3029 [12MY] investment of trust funds in marketable
securities (H.R. 4033), H4970 [23JN], H5069 [24JN], H6515 [29JY]
------ investment of trust funds in marketable securities, H7434
[9SE]
------ investment of trust funds in marketable securities (H.R.
4033), H7929 [17SE]
------ payroll taxes, H1384 [24MR]
------ provide disabled beneficiaries opportunities to return to
work, and extend Medicare coverage and tax credits for such
beneficiaries (H.R. 3433), H4007-H4024 [3JN], E347 [11MR]
provide disabled beneficiaries opportunities to return to work,
and extend Medicare coverage and tax credits for such
beneficiaries (H.R. 3433), consideration (H. Res. 450),
H4005-H4007 [3JN]
------ provide prisoner information obtained by States to Federal
benefit programs to prevent erroneous provision of benefits
(H.R. 4172), E1275 [26JN]
------ reform, H368 [5FE], E785 [7MY]
------ use budget surplus to establish personal retirement savings
accounts, H2085 [21AP], H2086 [21AP]
Starr, Kenneth W.: allegations of partisanship relative to
independent counsel investigations, E1561 [5AU]
States: provide tax credits for contributions to charitable
organizations relative to delivery of welfare services, H7639
[14SE]
Take Our Daughters to Work Day: observance, H2300 [23AP]
Tax Freedom Day: observance, H2934 [7MY], H3117 [13MY], E791 [7MY]
Taxation: abatement of interest on underpayments by taxpayers in
Presidentially declared disaster areas, H5362 [25JN]
----- abatement of interest on underpayments by taxpayers in
Presidentially declared disaster areas (H.R. 3709), E616 [22AP]
------ adjust for inflation income levels for senior citizens at
which Social Security benefits are taxed at a higher rate (H.R.
3448), H1143 [12MR]
------ allow married couples to file combined return under which
each spouse is taxed using rates applicable to single filers,
H2224 [22AP] allow married couples to file combined return under
which each spouse is taxed using rates applicable to single
filers (H.R. 2456), H504 [24FE], H697 [3MR], H760 [4MR], H879
[5MR], H1024 [11MR], H1142 [12MR], H1381 [24MR], H1386 [24MR],
H1705 [30MR], H1831 [31MR], H2059 [21AP], H2298 [23AP], H2348
[28AP], H2594 [29AP], H2928 [6MY], E576 [2AP] allow married
couples to file combined return under which each spouse is taxed
using rates applicable to single filers (H.R. 3104), H2993 [7MY]
------ allow tax credits for certain non-public school expenses and
contributions to charitable school-tuition organizations (H.R.
4780), E2235 [19OC]
------ allowable credits and deductions in determining alternative
minimum tax liability, H2154 [22AP]
------ capital gains rates, H2084 [21AP]
------ capital gains rates (H.R. 4125), H5069 [24JN], E1224 [25JN]
------ child tax credit, H10518 [11OC]
------ cost-of-living adjustment for unified estate and gift tax
credit (H.R. 3945), E955 [22MY]
------ depreciation of certain leasehold improvements (H.R. 3500),
E414 [18MR]
------ earned income tax credit, H5041 [23JN]
------ eliminate marriage tax penalty, H71 [28JA], H246 [4FE], H504
[24FE], H615 [25FE], H2822 [6MY], H2934 [7MY], H2994 [7MY],
H3493 [20MY], H4065 [4JN], H4208 [5JN], H4212 [5JN], H4639
[17JN], H5361 [25JN]
------ eliminate marriage tax penalty by adjusting income tax rate
brackets and standard deduction amounts, H4068 [4JN], H4201
[5JN] eliminate marriage tax penalty by adjusting income tax
rate brackets and standard deduction amounts (H.R. 3734), H2753
[5MY], H2987-H2993 [7MY], H3373 [19MY], H3494 [20MY], H3592
[20MY], H3757 [22MY], H4027 [3JN], H4032-H4038 [3JN], H4475
[10JN], H4571-H4573 [16JN], H5037 [23JN], H5960 [21JY], E1319
[16JY]
------ eliminate marriage tax penalty by adjusting income tax rate
brackets and standard deduction amounts, H8536 [24SE] eliminate
marriage tax penalty by adjusting income tax rate brackets and
standard deduction amounts (H.R. 3734), H7498 [10SE], H8839
[25SE], E2275 [21OC]
------ elimination of estate and gift taxes, E974 [22MY]
------ elimination of estate and gift taxes (H.R. 3879), E859 [14MY]
------ establish flat tax rates for individuals and businesses,
H1627 [26MR], H1628 [26MR], H2108 [21AP]
------ expand the exclusion for qualified small business stock and
increase the annual limit for incentive stock options (H.R.
4685), E1892 [2OC]
------ impose excise tax on persons who acquire structured
settlement payments in factoring transactions (H.R. 4314), E1420
[24JY], E1441 [24JY]
------ improve pension portability for defined benefit plans (H.R.
3101), E10 [27JA], E14 [27JA]
------ increase amount of taxable income which is taxed at the
lowest rate (H.R. 3151), H224 [3FE], H543 [24FE], H614 [25FE],
H2224 [22AP], E82 [3FE]
------ increase child tax credit for certain children and allow such
credit against the alternative minimum tax (H.R. 3583), E517
[30MR]
------ increase income levels for senior citizens at which Social
Security benefits are taxed at a higher rate (H.R. 3447), H1143
[12MR]
------ increase personal income tax exemption (H.R. 3149), H224
[3FE], H543 [24FE], H614 [25FE], H652 [26FE], H2224 [22AP], E82
[3FE]
------ increase standard deduction for married couples (H.R. 3524),
E429 [19MR]
------ increase State cap on private activity bonds (H.R. 979), E652
[23AP]
------ liability of spouses on joint Federal income returns (H.R.
3650), H4029 [3JN]
------ lower exclusion percentage of deductions for medical care
expenses (H.R. 3449), H1143 [12MR]
------ modify the low-income housing credit (H.R. 3290), E237 [26FE]
------ permit early distributions from employee stock ownership
plans for higher education expenses and first-time homebuyer
purchases (H.R. 4740), E1965 [8OC]
------ permit 401(k) contributions which would otherwise be limited
by employer contributions to employees stock ownership plans
(H.R. 4741), E1965 [8OC]
------ prevent the conversion of ordinary income or short-term
capital gain into income eligible for the long-term capital gain
rates (H.R. 3170), E1889 [2OC]
------ promote expanded retirement savings (H.R. 3672), E579 [2AP]
------ provide relief for farmers and small businesses and extend
certain expiring provisions (H.R. 4738), H10622-H10632 [12OC],
E2096 [12OC]
------ provide relief for individuals, families, farmers, and small
businesses, and establish incentives for education, H8079
[18SE], H8080 [18SE] provide relief for individuals, families,
farmers, and small businesses, and establish incentives for
education (H.R. 4579), H7812 [16SE], H7813 [16SE], H7814 [16SE],
H7890-H7903 [16SE], H7926 [17SE], H7927 [17SE], H7928 [17SE],
H7929 [17SE], H7930 [17SE], H8021 [17SE], H8079 [18SE], H8080
[18SE], H8463 [23SE], H8464 [23SE], H8465 [23SE], H8536 [24SE],
H8537 [24SE], H8538 [24SE], H8539 [24SE], H8605 [24SE],
H8612-H8619 [24SE], H8619 [24SE], H8719 [25SE], H8720 [25SE],
H8721 [25SE], H8722 [25SE], H8733-H8756 [25SE], H8805 [25SE],
H8806-H8839 [25SE], H8839 [25SE], H8841 [25SE], H8934-H8973
[26SE], H8974 [26SE], H8975 [26SE], H9085 [28SE], H9089 [28SE],
H9090 [28SE], H9091 [28SE], H9092 [28SE], H9165 [28SE], H9181
[29SE], H9191 [1OC], H9201 [1OC], H9210 [1OC], H9339 [2OC],
H9349 [5OC], H9593 [6OC], H9650 [6OC], H9726 [7OC], H9728 [7OC],
H10552 [11OC], H10816 [13OC], H10817 [13OC], H10819 [13OC],
E1834 [28SE], E1846 [29SE], E1856 [1OC], E2275 [21OC] provide
relief for individuals, families, farmers, and small businesses,
and establish incentives for education (H.R. 4579),
consideration (H. Res. 552), H8722-H8732 [25SE]
------ provide relief for individuals, families, farmers, and small
businesses, establish incentives for education, and protect the
solvency of Social Security (H.R. 4597), E1767 [18SE]
------ rates, H69 [28JA], H109 [3FE], H110 [3FE], H244 [4FE], H369
[5FE], H507 [24FE], H541 [24FE], H543 [24FE], H633 [26FE], H634
[26FE], H635 [26FE], H636 [26FE], H685 [2MR], H701 [3MR], H702
[3MR], H724-H730 [3MR], H762 [4MR], H841-H844 [4MR], H941-H949
[10MR], H1174 [17MR], H1240 [18MR], H1243 [18MR], H1288-H1291
[18MR], H1303 [19MR], H1454 [25MR], H1521 [25MR], H1522 [25MR],
H1782 [31MR], H1785 [31MR], H1786 [31MR], H1834 [31MR],
H2040-H2043 [1AP], H2064 [21AP], H2083-H2087 [21AP], H2152
[22AP], H2298 [23AP], H2299 [23AP], H2307 [23AP], H2341 [28AP],
H2752 [5MY], H2934 [7MY], H4196 [5JN], H4203 [5JN], H4215 [5JN],
H4664 [17JN], H4674 [17JN], H5044-H5052 [23JN], H5503 [15JY],
H5504 [15JY], H5639 [16JY], H5742 [17JY], H6418 [24JY], H7499
[10SE], H7610 [11SE], H7698 [15SE], H8097 [22SE], H8464 [23SE],
H8465 [23SE], H8509-H8516 [23SE], H8840 [25SE], H9190 [1OC],
H9263-H9270 [1OC], H9279 [2OC], H9282 [2OC], H9338 [2OC], H10360
[10OC], H10523 [11OC], H10531 [11OC], H10670 [13OC], H10671
[13OC], H10673 [13OC], H10674 [13OC], H10905-H10907 [14OC],
H11014 [15OC], H11016 [15OC], E272 [3MR], E584 [2AP], E1317
[16JY]
------ reduce the marriage penalty, encourage health coverage, allow
certain credits against the alternative minimum tax, increase
the Social Security earnings limitation, and extend certain
expiring provisions (H.R. 4542), H7499 [10SE]
------ reform Internal Revenue Code, H2141 [22AP], H2144 [22AP],
H2153 [22AP]
------ reform laws and filing procedures, H2341 [28AP], H2347
[28AP], E553 [1AP]
------ repeal income tax, abolish the IRS, and institute a national
retail sales tax (H.R. 2001), E161 [12FE]
------ repeal income tax and institute a national sales tax,
H1626-H1631 [26MR], H2106-H2111 [21AP], E80 [3FE]
------ repeal income tax and institute a national sales tax (H. Res.
111), E735 [1MY]
------ repeal inflation adjustment provisions for income tax rates,
standard deductions, and personal exemptions (H.R. 3965), E970
[22MY]
------ require advance notice and judicial consent before seizure
and exclude civil damages for unauthorized collection actions
from income (H.R. 3277), H1025 [11MR]
------ require burden of proof to be on the Dept. of the Treasury in
all tax cases, H918 [10MR], H5356 [25JN], H5358 [25JN], H5359
[25JN], H5363 [25JN]
------ require the approval of a private panel relative to the
seizure of property for the collection of taxes (H.R. 3214),
E170 [12FE]
------ restore deduction for travel expenses of a taxpayer's spouse
who accompanies the taxpayer on business travel (H.R. 4390),
E1541 [4AU]
------ simplify child tax credit and other nonrefundable credits by
repealing limits relative to alternative minimum tax (H.R.
4489), E1608 [7AU]
------ simplify child tax credit and other nonrefundable credits by
repealing limits relative to alternative minimum tax (H.R.
4489), H8936 [26SE], E1778 [23SE]
------ simplify individual capital gains tax, H5361 [25JN], H5362
[25JN]
------ simplify individual capital gains tax (H.R. 3623), H2039
[1AP], E1618 [7AU]
------ simplify the individual income tax by repealing adjusted
gross income limitations on itemized and personal exemption
deductions (H.R. 4053), E1120 [11JN]
------ temporary waiver of minimum tax rules relative to
nonrefundable personal tax credit benefits for families (H.R.
4611), H8936 [26SE], E1778 [23SE]
------ terminate Internal Revenue Code, H844-H847 [4MR], H1116
[12MR], H1175 [17MR], H1453 [25MR], H1558 [26MR], H1626-H1631
[26MR], H1649 [27MR], H2106-H2111 [21AP], H2147 [22AP]
------ terminate Internal Revenue Code (H.R. 3097), H732 [3MR], H734
[3MR], H735 [3MR], H1304 [19MR], H4483 [11JN], H4638 [17JN],
H4639 [17JN], H4640 [17JN], H4641 [17JN], H4654-H4678 [17JN],
H4726 [18JN], H4973 [23JN], E271 [3MR], E1160 [18JN]
------ terminate Internal Revenue Code (H.R. 3097), consideration
(H. Res. 472), H4643-H4654 [17JN]
------ terminate Internal Revenue Code (H.R. 3097), motion to
recommit, H4675 [17JN], H4676 [17JN]
------ treatment of Alaska Native settlement trusts (H.R. 4192),
E1275 [26JN]
------ treatment of benefits to retired coal miners (H.R. 2231),
E562 [2AP]
------ treatment of businesses operating abroad (H.R. 4173), E1246
[26JN]
------ treatment of capital investment, H5068 [24JN]
------ treatment of certain liquidating distributions of a regulated
investment company or real estate investment trust which are
allowable as a deduction (H.R. 3947), E960 [22MY]
------ treatment of certain transfers of assets and liabilities to a
corporation (H.R. 4852), E2236 [19OC]
------ treatment of education individual retirement accounts
relative to elementary and secondary school expenses (H.R.
2646), H1242 [18MR] treatment of education individual retirement
accounts relative to elementary and secondary school expenses
(H.R. 2646), conference report, H4577 [16JN], H4638 [17JN],
H4640 [17JN], H4723 [18JN], H4725 [18JN], H4726 [18JN],
H4727-H4727 [18JN], H4842 [19JN], H4974 [23JN], H5300 [25JN],
H5301 [25JN], H5302 [25JN], H5503 [15JY], H5505 [15JY], H5641
[16JY] treatment of education individual retirement accounts
relative to elementary and secondary school expenses (H.R.
2646), consideration of conference report (H. Res. 471),
H4641-H4643 [17JN] treatment of education individual retirement
accounts relative to elementary and secondary school expenses
(H.R. 2646), motion to instruct conferees, H2938-H2944 [7MY]
treatment of education individual retirement accounts relative
to elementary and secondary school expenses (H.R. 2646), veto,
H6052 [21JY], H6074 [22JY], H6077 [22JY], H6191 [23JY], H6192
[23JY], H6515 [29JY], H6754 [30JY], H6884 [3AU], H7007 [4AU]
------ treatment of family-owned businesses relative to estate tax
(H.R. 4521), E1639 [7AU]
------ treatment of income from land or development rights sold to
nonprofit organizations for preservation purposes (H.R. 3286),
E247 [26FE]
------ treatment of individual retirement accounts, H10248 [9OC],
H10251 [9OC]
------ treatment of individual retirement accounts (H.R. 891), H759
[4MR]
------ treatment of liquidations of closely held corporations or
property to transfer assets to charitable organizations (H.R.
3029), E2106 [13OC]
------ treatment of stapled real estate investment trusts (H.R.
3533), E456 [24MR] treatment of stapled real estate investment
trusts (H.R. 3558), E488 [26MR]
------ treatment of the marriage tax penalty relative to earned
income tax credit (H.R. 3995), E1026 [4JN]
------ treatment of the sale of a principal residence by a member of
the Armed Forces relative to active duty time spent away from
home, H3676 [21MY] treatment of the sale of a principal
residence by a member of the Armed Forces relative to active
duty time spent away from home (H.R. 3861), E839 [13MY]
------ treatment of U.S. utilities' foreign investments relative to
foreign tax credits and deductible interest allocation rules
(H.R. 4871), E2269 [21OC]
Taxpayer Relief Act: anniversary, H7183 [5AU]
Veterans: determination of active military service for certain
merchant mariners who served during World War II (H.R. 1126),
H7019 [4AU], E969 [22MY], E1517 [3AU]
------ permit concurrent receipt of military retired pay with
service-connected disability benefits (H.R. 3434), E364 [12MR],
E1286 [14JY]
World War II: encourage identification of Holocaust-era assets and
restitution of individual and communal property (H. Res. 557),
H10180-H10183 [8OC], E1841 [28SE], E1972 [8OC]
------ provide redress for inadequate restitution of assets seized
by the U.S. Government which belonged to victims of the
Holocaust (S. 1564), H2-H8 [27JA], E96 [4FE]
Remarks in Senate
Agriculture: corporatization of family farms, S12230 [9OC]
------ impact of the market price of crops and disasters on family
farms, S4145-S4147 [4MY], S4234 [5MY], S4236 [5MY], S4409-S4413
[6MY], S4945-S4950 [18MY], S5493 [1JN], S6730-S6733 [19JN],
S7521-S7524 [6JY], S7706 [9JY], S8020-S8022 [13JY], S8092
[14JY], S8093 [14JY], S8100-S8118 [14JY], S8128 [14JY], S8169
[15JY], S8270-S8273 [16JY], S8275-S8281 [16JY], S8283-S8285
[16JY], S8293 [16JY]
------ impact of the market price of crops and disasters on family
farms, S9677 [31AU], S9693 [31AU], S9834-S9837 [2SE], S9956
[8SE], S9963 [8SE], S9966 [8SE], S10194 [10SE], S10248 [11SE],
S10256-S10258 [11SE], S10264 [11SE], S10284-S10304 [14SE],
S10309-S10313 [14SE], S10581 [18SE], S10645 [21SE],
S10881-S10883 [24SE], S11110-S11116 [29SE], S12714 [20OC]
------ observance of Food Check-Out Day, S523 [9FE]
------ relief for agricultural producers, small businesses, and
rural communities adversely affected by low commodity prices,
S11093 [29SE], S11094 [29SE], S11289 [1OC], S11415 [5OC], S11416
[5OC], S11419-S11422 [5OC] relief for agricultural producers,
small businesses, and rural communities adversely affected by
low commodity prices (H.R. 4560), S11162-S11165 [30SE]
------ relief for agricultural producers adversely affected by low
commodity prices and weather, S12368 [12OC], S12609-S12611
[15OC], S12784 [21OC]
Air Force: pilot retention, S9717 [1SE]
Armed Forces: improve pay, housing, retirement benefits, and health
care, S9908 [3SE]
------ increase hazardous duty pay for certain air crew members,
S6669 [19JN]
------ revise basis of eligibility for hardship pay relative to
location and duties, S4882 [14MY]
Army: eliminate backlog of unpaid retirement pay, S7057 [25JN],
S7058 [25JN]
Aviation: allow families of international airline disaster victims
a fair jury trial to receive just compensation for their loss,
S10907-S10910 [24SE], S10945 [25SE], S10946 [25SE]
Bankruptcy: protection of retirement savings, S10186 [10SE], S10508
[17SE]
------ treatment of child support and alimony payments, S9926 [3SE],
S10189 [10SE], S10453 [17SE]
------ treatment of college savings accounts, S10740 [23SE], S10741
[23SE]
Budget: ensure continued enforcement of pay-as-you-go requirements
relative to trust funds (S. 1587), S199-S201 [29JA]
------ establish reserve fund to provide certain disabled
beneficiaries with opportunities to return to work, S3088 [2AP]
------ treatment of certain trust funds relative to the annual
baseline (S. 1588), S199-S201 [29JA]
------ use of budget surplus to reduce Social Security payroll tax
and establish personal retirement accounts, S3080 [2AP]
------ use of surplus for tax relief, deficit reduction or Social
Security reform, S3065-S3067 [2AP], S3078 [2AP]
Business and industry: ensure economic equity for women (S. 71),
S3116 [2AP], S6033 [10JN]
----- ensure economic equity for women (S. 71), star print, S2878
[31MR]
------ treatment of personal employment information reported to the
National Directory of New Hires (S. 1865), S2661 [26MR]
------ tribute to 3M (company) and Cargill, Inc., for global
operations that increase the U.S. standard of living, S3728
[28AP]
California: distribution of certain revenues from the Mineral
Springs parcel to certain members of the Agua Caliente Band of
Cahuilla Indians (H.R. 700), S12395 [12OC]
CBO: budget analysis, S8273 [16JY], S8458 [17JY]
Civil rights: prohibit discrimination in the payment of wages based
on sex, race, or national origin (S. 232), S3116 [2AP]
Colorado: public welfare programs reform legislation, S10641-S10643
[21SE]
Congress: legislative priorities, S300 [3FE]
Courts: adjust current salaries and provide procedures for future
adjustments of salaries of Federal judges (S. 394), S787 [12FE]
Dept. of Agriculture: establish a commodity loan program that
provides a fair return to producers relative to the cost of
production (S. 1918), S3132-S3135 [2AP]
------ Farm Service Agency employment assistance relative to
reductions in force, S2612 [26MR]
------ modify overtime and holiday pay for veterinarians performing
meat and poultry inspections (S. 2511), S10724 [22SE], S11002
[25SE]
Dept. of Defense: authorize pay increase for military personnel,
S7112 [25JN], S9326 [30JY]
------ compensation limits for certain defense contractor personnel,
S6679 [19JN]
------ provide open enrollment for Survivor Benefit Plan, S6678
[19JN]
Dept. of State: calculation of Bureau of Diplomatic Security
agents' retirement annuities (H.R. 633), S12681 [20OC]
Dept. of the Treasury: prohibit issuing regulations dealing with
hybrid transactions (S. 2535), S11279-S11281 [1OC]
Dept. of Veterans Affairs: cost-of-living adjustment for
compensation to veterans with service-connected disabilities and
improvements in education, housing, and cemetery programs (H.R.
4110), S12918-S12936 [21OC]
------ provide cost-of-living or locality pay increase to certain VA
hospital nurses, S8444 [17JY], S8445 [17JY]
District of Columbia: impose an income tax on nonresident workers
to fund a regional education and workforce training system and
to improve school facilities (S. 1070), S2752 [30MR]
Education: provide incentives to States to establish and administer
periodic teacher testing and merit pay programs for elementary
and secondary school teachers (S. 2422), S9594-S9596 [31JY]
Employee Benefit Research Institute: anniversary, S10328 [14SE]
Employment: minimum wage and overtime exemptions for licensed
funeral directors (S. 2405), S9562 [31JY]
------ provide compensatory time opportunities and certain work
programs for private sector employees, S2410-S2415 [23MR],
S2452-S2456 [24MR], S2485 [24MR]
------ provide State authority to permit certain employers of
domestic workers to make annual wage reports (S. 1880), S2765
[30MR]
Equal Pay Act: anniversary, S6033 [10JN]
ERISA: protect the rights of participants and beneficiaries of
terminated pension plans (S. 2475), S10384 [15SE]
Fair Labor Standards Act: anniversary, S7161 [25JN], S7211 [25JN]
Families and domestic relations: expand tax credits and grant
programs to increase affordability, quality, and safety of child
care (S. 1577), S115-S123 [28JA]
------ increase availability, affordability, and quality of child
care, S103 [28JA], S690 [12FE], S2709 [27MR], S2800-S2809 [31MR]
increase availability, affordability, and quality of child care
(S. 1610), S388-S393 [4FE], S2784 [31MR], S5461 [22MY]
------ provide equitable child care relief for stay at-home parents,
S2736-S2738 [30MR], S2757 [30MR], S2782-S2785 [31MR] provide
equitable child care relief for stay at-home parents (S. Con.
Res. 77), star print, S1367 [4MR]
Federal courts: improve operation and administration (S. 2516),
S10923 [24SE]
Federal employees: modify the conditions that must be met before
certain alternative pay authorities may be exercised by the
President (S. 1679), S1127 [26FE]
Finnerty, Paul G. and Nancy: relief relative to overestimation of
railroad retirement benefits (S. 2459), S10209 [10SE]
GAO: release of report on private and employer-based health
insurance, S6633 [18JN]
Government: define role and scope, S9910 [3SE]
Housing: provide fairness in the home foreclosure process (S.
2280), S7882 [9JY]
Insurance: order of precedence to be applied in the payment of life
insurance benefits (H.R. 1316), S6638 [18JN]
IRS: classification of fishing permits and permits for special
tools as seizable profits, S4518 [7MY]
------ congressional review of regulations that increase revenues,
S4418 [6MY], S4419 [6MY]
------ establish a full-time Board of Governors, S4245 [5MY],
S4393-S4397 [6MY], S4402 [6MY]
------ establish private citizens oversight board to aid in the
processing of public information, S7648 [8JY]
------ expedite dispute resolution process, S7638 [8JY]
------ extend burden of proof requirements to all tax liabilities,
S4484 [7MY], S4485 [7MY]
------ failure of employees to file and pay taxes, S4414 [6MY]
------ improve access to the Office of the Taxpayer Advocate through
addition of a legal counsel, S4460 [7MY]
------ limit disclosure and use of Federal tax return information to
States, S4464 [7MY] limit disclosure and use of Federal tax
return information to States for purposes of administering State
income tax laws, S4487 [7MY]
------ notification requirements for release of income tax return
information to outside parties, S4466 [7MY]
------ prevent tax avoidance by foreign-based multinational
companies using transfer pricing methods, S4203 [4MY]
------ prohibit use of random audits in examination process, S9235
[29JY]
------ prohibit use of random audits in its examination process,
S4481 [7MY], S4512-S4514 [7MY]
------ prohibit use of random audits in its examination process (S.
2008), S3791 [29AP], S4032 [1MY]
------ provide uniform application of confidentiality privileges
relative to taxpayer communications with authorized tax
practitioners (S. 1737), S1699 [10MR]
------ require advance notification before disclosure of income tax
return information to State and local governments, S4464 [7MY]
------ require small business representation on Oversight Board,
S4406 [6MY], S4407 [6MY], S4491 [7MY]
------ restructure and improve taxpayer rights (S. 1669), S920-S922
[24FE]
------ restructure and improve taxpayer rights (S. 1747), S1779
[11MR]
------ restructure and reform, S263 [2FE], S305 [3FE], S724 [12FE],
S2285 [19MR], S2286 [19MR], S2287 [19MR], S2703 [27MR], S2892
[1AP], S3032 [2AP], S3033 [2AP], S3117 [2AP], S4027-S4033 [1MY],
S4137-S4139 [1MY]
------ restructure and reform (H.R. 2676), S4143 [4MY], S4147-S4197
[4MY], S4203 [4MY], S4223-S4225 [5MY], S4237-S4247 [5MY], S4251
[5MY], S4351-S4353 [5MY], S4377 [5MY], S4379-S4409 [6MY],
S4413-S4432 [6MY], S4452-S4487 [7MY], S4489-S4521 [7MY], S4523
[7MY], S10638 [21SE]
------ restructure and reform (H.R. 2676), conference report, S7521
[6JY], S7565 [7JY], S7566 [7JY], S7621-S7668 [8JY], S7670-S7675
[8JY], S7717-S7723 [9JY], S8016 [10JY], S8150 [14JY]
------ restructure and reform (H.R. 2676), unanimous-consent
agreement, S4244 [5MY], S4379 [6MY], S4413 [6MY], S4432 [6MY]
------ study current procedures on detection of tax underpayments
and fraud, S4397-S4402 [6MY]
------ study transfer pricing enforcement efforts, S4404 [6MY],
S4405 [6MY]
------ termination of employees for willful failure to file income
tax returns or threatening an audit for retaliatory purposes,
S4486 [7MY]
------ treatment of certain life insurance policyholder dividends,
S12760 [21OC]
------ treatment of electronic signature verification for taxpayers
filing returns electronically, S4429-S4432 [6MY]
Kaczynski, David R. and Patrik, Linda E.: exclude from taxation any
portion of rewards donated to victims of the Unabomber or used
for attorneys' fees, S12943 [21OC]
----- exclude from taxation any portion of rewards donated to
victims of the Unabomber or used for attorneys' fees (S. 2520),
S10986 [25SE]
Kentucky: prohibit taxation of compensation of Tennessee residents
for services as Federal employees at Fort Campbell, KY (S.
2612), S12179 [9OC]
Labor unions: Presidential actions relative to resolving the
dispute between Northwest Airlines, Inc., and the Air Line
Pilots Association (S. Res. 270), S9885 [2SE]
Medicaid: allow States to exempt trust funds for the disabled from
estate recovery programs (S. 2462), S10241 [11SE]
Members of Congress: deny cost-of-living adjustments, S9101 [28JY]
Minimum wage: level, S707 [12FE], S1802 [11MR], S4776 [13MY],
S9903-S9907 [3SE], S9922 [3SE], S10096 [9SE], S10183 [10SE],
S10193 [10SE], S10194 [10SE], S10260-S10263 [11SE], S10647
[21SE], S10678 [22SE], S10680-S10697 [22SE], S10716 [22SE],
S11058 [28SE]
------ level (S. 1573), S51-S56 [27JA], S409 [4FE]
------ level (S. 1805), S2305 [19MR]
National Payroll Week: observance, S10328 [14SE]
Navy: eligibility for special duty pay for certain divers, S6674
[19JN]
------ pilot retention, S9717 [1SE]
Northwest Airlines, Inc.: impact of Air Line Pilots Association
strike on air travel in North Dakota, S9853 [2SE]
Oregon: impact of Federal policies on family farms, S6131 [11JN]
Patent and Trademark Office: develop and implement computer
networks to ensure enhanced electronic access to information,
S12630 [15OC]
------ funding for salaries and expenses (H.R. 3723), S12601 [14OC],
S12630 [15OC], S12639 [15OC]
Pensions: ensure accessibility, portability, and protection of
retirement benefits (S. 2249), S7264 [26JN]
----- ensure accessibility, portability, and protection of
retirement benefits (S. 2339), S8672-S8676 [21JY]
------ waive limit on benefits from multiemployer plans (S. 2267),
S7577 [7JY]
Public welfare programs: food stamp eligibility for certain aliens,
S4653-S4659 [12MY], S4665-S4680 [12MY], S5367 [22MY]
----- food stamp eligibility for certain aliens (S. 1763), S1991
[16MR]
------ food stamp eligibility for legal aliens, S2966 [1AP], S3113
[2AP]
------ reform, S107-S109 [28JA], S502 [9FE], S504 [9FE],
S10641-S10643 [21SE]
Railroads: modify the guaranteed minimum benefit for widows and
widowers relative to conversion from spouse to widow or widower
annuity (S. Con. Res. 80), S1461 [5MR]
------ prevent the canceling of annuities to certain divorced
spouses of workers whose widows elect to receive lump sum
payments (S. 2455), S10207 [10SE]
Rural areas: Federal farm policies, S5493 [1JN]
------ Federal policies affecting farmers and agricultural
communities, S9328 [30JY]
Securities: application of State statutes of limitations in certain
fraud cases removed to Federal court, S4803-S4807 [13MY]
------ clarify definition of the term ``class action'', S4808-S4810
[13MY]
------ limit the conduct of securities class actions under State law
(S. 1260), S4778-S4816 [29JY] limit the conduct of securities
class actions under State law (S. 1260), unanimous-consent
agreement, S4710 [12MY], S4772 [13MY] limit the conduct of
securities class actions under State law (S. 1260), unanimous-
consent request, S4612 [11MY], S4613 [11MY]
------ limit the conduct of securities class actions under State law
(S. 1260), S12444-S12450 [13OC]
------ limit the conduct of securities class actions under State law
(S. 1260), conference report, S12579 [14OC], S12589 [14OC],
S12737 [20OC], S12738 [20OC], S12906 [21OC]
------ preserve right of State and local governments and their
pension programs to bring securities fraud suits under State
law, S4811 [13MY]
Senate Rules: insertion of language in conference report that was
not committed to them by either House, S7660-S7662 [8JY],
S7672-S7675 [8JY]
Social Security: budget treatment of trust funds, S109 [28JA],
S199-S201 [29JA], S260 [2FE], S1766-S1768 [11MR], S2150-S2154
[18MR], S2757 [30MR], S2940-S2944 [1AP], S2949 [1AP], S3215
[3AP], S3755 [29AP], S4611 [11MY], S6028 [10JN], S7243-S7247
[26JN], S8710-S8734 [22JY], S9178 [29JY], S10234 [11SE], S10331
[15SE], S10454 [17SE], S10971 [25SE], S11013 [28SE], S11017
[28SE], S11148-S11152 [30SE], S11169 [30SE], S11170 [30SE],
S11321-S11324 [2OC], S11401-S11405 [5OC], S11407-S11409 [5OC],
S11539 [6OC], S12216 [9OC], S12366 [12OC], S12372 [12OC], S12374
[12OC], S12477 [14OC]
------ budget treatment of trust funds (S. Res. 185), S1080 [26FE]
------ comparison of U.S. retirement security system with other
countries, S8653-S8655 [21JY]
------ computation rule application to workers attaining age 65 in
or after 1982 (S. 2003), S3785 [29AP]
------ create personalized retirement accounts (S. 2552),
S11443-S11448 [5OC]
------ divert percentage of payroll tax into personal investment
plans, increase retirement age, adjust Consumer Price Index, and
reduce benefits to wealthier individuals (S. 2313), S8244-S8248
[15JY]
------ divert percentage of payroll tax into personal investment
plans, S10233 [11SE]
------ eliminate earnings test for retirement age individuals (S.
1571), S49 [27JA]
------ ensure solvency of trust funds, S9545-S9547 [31JY]
------ establish pilot program for personalized retirement security
through personal retirement savings accounts (S. 2369), S9244
[29JY]
------ extend and clarify pay-as-you-go requirements relative to
trust funds (S. 1678), S1011 [25FE]
------ open KidSave accounts for every child at birth and invest
such accounts to build retirement savings (S. 2184), S6491
[17JN], S6492 [17JN]
------ provide certain disabled beneficiaries with opportunities to
return to work by improving access to health care (S. 1858),
S2571 [25MR], S2572 [25MR], S2752 [30MR]
------ provide certain disabled beneficiaries with opportunities to
return to work by improving access to health care (S. 1858),
S12545 [14OC]
------ provide disabled beneficiaries opportunities to return to
work, and extend Medicare coverage and tax credits for such
beneficiaries (H.R. 3433), S5733 [5JN], S5737 [9JN]
------ provide disabled beneficiaries opportunities to return to
work, and extend Medicare coverage and tax credits for such
beneficiaries (H.R. 3433), S12593 [14OC]
------ reduce payroll taxes, S9403 [30JY], S9404 [30JY]
------ reduce payroll taxes (S. 1792), S2154-S2168 [18MR], S8447
[17JY]
------ reform, S262 [2FE]
------ reform relative to women and minorities, S8985-S8987 [24JY]
------ use budget surplus to establish personal retirement savings
accounts, S2917-S2929 [1AP]
States: provide tax credits for contributions to charitable
organizations relative to delivery of welfare services (S.
1994), S3715-S3720 [28AP]
Tax Freedom Day: observance, S4463 [7MY], S4469 [7MY]
Taxation: abatement of interest on underpayments by taxpayers in
Presidentially declared disaster areas, S4196 [4MY], S4244
[5MY], S4245 [5MY], S4506 [7MY]
----- abatement of interest on underpayments by taxpayers in
Presidentially declared disaster areas (S. 2004), S3788 [29AP]
------ adjust deduction amounts for certain married couples and
allow full deduction of health insurance costs for self-employed
individuals, S6002 [10JN], S6007 [10JN], S6010-S6033 [10JN]
adjust deduction amounts for certain married couples and allow
full deduction of health insurance costs for self-employed
individuals (S. 2147), S5790 [9JN]
------ adjust tax brackets for individuals with middle class income,
S2906 [1AP], S2907 [1AP], S2908 [1AP] adjust tax brackets for
individuals with middle class income (S. 1569), S48 [27JA],
S7657 [8JY]
------ allow cash payment to Federal employees in lieu of parking
benefits (S. 2575), S11713 [7OC], S11714 [7OC]
------ allow Farm and Ranch Risk Management Accounts, S8270 [16JY],
S8293 [16JY]
------ allow Farm and Ranch Risk Management Accounts (S. 2078),
S4833 [13MY]
------ allow investment of certain coins in individual retirement
accounts and other individually directed pension plan accounts
(S. 1980), S3543 [23AP]
------ allow married couples to file combined return under which
each spouse is taxed using rates applicable to single filers,
S2944 [1AP], S2945 [1AP], S2950 [1AP] allow married couples to
file combined return under which each spouse is taxed using
rates applicable to single filers (H.R. 2456), S2096 [17MR]
allow married couples to file combined return under which each
spouse is taxed using rates applicable to single filers (S.
1285), S254 [2FE]
------ allow registered vendors to administer claims for refund of
kerosene sold for home heating use (S. 2633), S12563 [14OC]
------ allow tax credits for certain non-public school expenses and
contributions to charitable school-tuition organizations (S.
2602), S12169 [9OC]
------ capital gains rates, S7651 [8JY], S7659-S7662 [8JY], S7721
[9JY], S7919 [10JY]
------ capital gains rates, tax incentives, and income averaging for
farmers (S. 2371), S9426-S9431 [30JY]
------ capital gains rates (S. 2214), S7698 [8JY]
------ clarify the income and gift tax consequences of catching and
returning record home run baseballs, S9955 [8SE]
------ clarify treatment of agricultural cooperatives and allow
declaratory judgment relief for such cooperatives (S. 2498),
S10591 [18SE]
------ deductibility of business meal expenses for individuals who
are subject to Federal limitations on hours of service (S.
2628), S12405 [12OC]
------ disallow elementary and secondary education expenses as an
authorized deduction from education individual retirement
accounts, S3256-S3260 [20AP], S3328-S3331 [21AP], S3333-S3334
[21AP]
------ earned income tax credit, S8324 [16JY]
------ eliminate marriage tax penalty, increase income level for
certain tax brackets, shorten holding period for long-term
capital gains, index capital assets for inflation, and reduce
estate taxes (S. 1711), S1436 [5MR], S1437 [5MR]
------ eliminate marriage tax penalty by adjusting income tax rate
brackets and standard deduction amounts, S5275 [21MY],
S5293-S5296 [21MY], S5499 [1JN], S5502 [1JN], S5589 [4JN],
S5598-S5601 [4JN], S5608-S5620 [4JN], S5672 [5JN], S5675-S5679
[5JN], S5748-S5752 [9JN], S8453-S8456 [17JY], S8459-S8464
[17JY], S8597-S8600 [21JY], S9164-S9179 [29JY], S9184 [29JY],
S9191 [29JY], S9198 [29JY], S9233 [29JY], S9236 [29JY], S9237
[29JY]
------ eliminate marriage tax penalty by adjusting income tax rate
brackets and standard deduction amounts, S10390 [15SE], S11040
[28SE], S11401-S11405 [5OC]
------ eliminate marriage tax penalty by adjusting standard
deduction amounts (S. 1989), S3654 [27AP], S5296 [21MY]
------ eliminate the temporary increase in unemployment tax (S.
2170), S6405 [16JN]
------ elimination of estate and gift taxes (S. 2318), S8382 [16JY]
------ employee option to receive taxable cash compensation in lieu
of nontaxable parking benefits, S1742 [11MR]
------ employer credits for expenses of providing child care
services to employees (S. 2593), S11986 [8OC]
------ enhance the portability of retirement benefits (S. 2329),
S8484 [17JY], S8516 [17JY]
------ ensure taxpayer confidence in the problem resolution process
by providing a more independently operated Office of the
Taxpayer Advocate, S4237-S4241 [5MY]
------ establish flat tax rates for individuals and businesses,
S4521 [7MY]
------ exclusion from gross income for foster care payments relative
to certain nongovernmental placement agencies (S. 2568), S11706
[7OC]
------ exclusion of gain from the sale of a principal residence and
the sale of farmland (S. 2388), S9447 [30JY]
------ extend certain expiring provisions (S. 2622), S12324-S12337
[10OC]
------ extend due date for filing a tax return for any member of a
uniformed service on a tour of duty outside the U.S. (S. 2426),
S11504 [5OC]
------ extend the work opportunity credit (S. 2230), S7192 [25JN],
S7193 [25JN]
------ extend work opportunity tax credit relative to dislocated
workers in areas suffering extensive job losses (S. 2018), S3936
[30AP]
------ implement return-free filing system, S4612 [11MY]
------ impose excise tax on persons who acquire structured
settlement payments in factoring transactions (S. 2543), S11340
[2OC], S11499 [5OC]
------ increase allowable rebate for farmers to offset current
operating losses (S. 2467), S10320 [14SE]
------ increase amount of Social Security benefits exempt from tax
for single taxpayers (S. 2515), S10923 [24SE]
------ increase amount of taxable income which is taxed at the
lowest rate, S4481 [7MY]
------ increase amount which may be contributed to defined
contribution pension plans (S. 1856), S2570 [25MR]
------ increase State cap on private activity bonds (S. 1251),
S6501-S6503 [17JN]
------ liability of spouses on joint Federal income returns, S4196
[4MY], S4241 [5MY]
------ liability of spouses on joint Federal income returns (S.
1682), S1071 [26FE], S1072 [26FE]
------ liability of spouses on joint Federal income tax returns,
S4473 [7MY], S4474 [7MY]
------ permanently extend income averaging for farmers, S4476 [7MY]
------ permanently extend income averaging for farmers (S. 1879),
S2764 [30MR], S2765 [30MR] permanently extend income averaging
for farmers (S. 2421), S9593 [31JY]
------ promote retirement savings (S. 2635), S12563 [14OC]
------ provide a nonrefundable credit to individuals for the payment
of real estate taxes (S. 1911), S3126 [2AP]
------ provide additional retirement savings opportunities for small
employers and self-employed individuals (S. 2130), S5634 [4JN]
------ provide relief for individuals, families, farmers, and small
businesses, and establish incentives for education,
S11401-S11405 [5OC], S12216 [9OC] provide relief for
individuals, families, farmers, and small businesses, and
establish incentives for education (H.R. 4579), S11013 [28SE],
S11017 [28SE], S11020 [28SE], S11068 [28SE], S11069 [29SE],
S11148-S11152 [30SE], S11169 [30SE], S11170 [30SE],
S11321-S11324 [2OC], S11406 [5OC], S11627 [6OC], S12279-S12281
[10OC]
------ rates, S97 [28JA], S203 [29JA], S261 [2FE], S287-S289 [3FE],
S882-S884 [24FE], S1182 [2MR], S2354-S2356 [20MR], S2731-S2733
[30MR], S2749 [30MR], S2880-S2886 [1AP], S2897 [1AP],
S6008-S6010 [10JN], S6561 [18JN], S7626 [8JY], S7627 [8JY],
S8273 [16JY], S8461 [17JY], S10638 [21SE], S10640 [21SE], S10870
[24SE], S11571 [6OC], S12379 [12OC], S12713 [20OC]
------ reduce holding period for certain capital gains rates (S.
1748), S1884 [12MR]
------ reduce maximum capital gains rates, index capital assets for
inflation, and repeal estate and gift taxes and the tax on
generation-skipping transfers (S. 1635), S731-S733 [12FE], S4846
[14MY], S7919 [10JY]
------ repeal limitation on the amount of receipts attributable to
military property which may be treated as exempt foreign trade
income (S. 2296), S8135 [14JY]
------ repeal limitation on the use of foreign tax credits under the
alternative minimum tax (S. 2442), S9974 [8SE]
------ replace the dependent care credit with an increase in the
child tax credit for certain children (S. 2079), S4906 [14MY],
S4907 [14MY]
------ require burden of proof to be on the Dept. of the Treasury in
all tax cases, S7653 [8JY]
------ simplify Tax Code and reduce compliance costs, S3090 [2AP],
S7638 [8JY], S7641 [8JY], S7643 [8JY]
------ State authority to tax compensation paid to certain
employees, S7112-S7117 [25JN]
------ State authority to tax compensation paid to certain
employees, S11215-S11225 [1OC], S11232 [1OC]
------ State offsets relative to Federal tax refunds, S4468 [7MY]
------ terminate Internal Revenue Code, S297 [3FE], S3031-S3033
[2AP], S9113-S9115 [28JY], S9118 [28JY]
------ terminate Internal Revenue Code (S. 1520), S816 [23FE]
------ terminate Internal Revenue Code (S. 1673), S1003-S1006
[25FE], S1245 [3MR]
------ treatment of Alaska Native settlement trusts (S. 2065), S4714
[12MY]
------ treatment of Alaska Permanent Fund dividends received by
certain children (S. 1974), S3536 [23AP]
------ treatment of businesses operating abroad (S. 2231),
S7193-S7195 [25JN]
------ treatment of certain liquidating distributions of a regulated
investment company or real estate investment trust which are
allowable as a deduction (S. 2122), S5453 [22MY]
------ treatment of distributions from State prepaid tuition
programs used to pay higher education expenses relative to
private colleges and universities, S3516 [23AP]
------ treatment of education individual retirement accounts
relative to elementary and secondary school expenses (H.R.
2646), S2168-S2171 [18MR], S2172-S2175 [18MR], S2237-S2239
[19MR], S2265-S2268 [19MR], S2285-S2290 [19MR], S2358-S2362
[20MR], S2389-S2390 [23MR], S2631-S2636 [26MR], S2753 [30MR],
S3240 [20AP], S3249-S3274 [20AP], S3321-S3331 [21AP],
S3333-S3353 [21AP], S3375-S3407 [22AP], S3410-S3423 [22AP],
S3469-S3495 [23AP], S3499-S3528 [23AP], S3562 [24AP],
S3575-S3578 [24AP], S3602 [27AP], S3660 [27AP], S4449 [6MY]
treatment of education individual retirement accounts relative
to elementary and secondary school expenses (H.R. 2646),
conference report, S6867-S6875 [23JN], S6918-S6935 [24JN], S7010
[24JN], S7216 [25JN], S7937 [10JY] treatment of education
individual retirement accounts relative to elementary and
secondary school expenses (H.R. 2646), conference report--
unanimous-consent agreement, S6852 [23JN] treatment of education
individual retirement accounts relative to elementary and
secondary school expenses (H.R. 2646), motion to proceed,
S1925-S1930 [13MR], S2086-S2094 [17MR] treatment of education
individual retirement accounts relative to elementary and
secondary school expenses (H.R. 2646), unanimous-consent
agreement, S2196 [18MR], S2289 [19MR], S2481 [24MR], S2729
[27MR], S2730 [27MR], S3484 [23AP], S3499 [23AP] treatment of
education individual retirement accounts relative to elementary
and secondary school expenses (H.R. 2646), unanimous-consent
request, S1923-S1925 [13MR] treatment of education individual
retirement accounts relative to elementary and secondary school
expenses (H.R. 2646), veto, S8993 [24JY] treatment of education
individual retirement accounts relative to elementary and
secondary school expenses (S. 1133), S2097-S2099 [17MR], S2104
[17MR], S2138 [17MR], S2210 [18MR], S2247 [19MR], S2401 [23MR]
------ treatment of estate, gift, and generation-skipping transfer
taxes, S254 [2FE]
------ treatment of gross income for amounts received under
qualified group legal services plans (S. 2200), S6767 [22JN]
------ treatment of income from land sold to a government agency or
a nonprofit organization for conservation purposes (S. 2376),
S9434 [30JY]
------ treatment of individual retirement accounts, S4380 [6MY],
S4383 [6MY], S4384 [6MY], S4388-S4390 [6MY], S7651 [8JY], S7721
[9JY], S7722 [9JY]
------ treatment of individual retirement accounts relative to
charitable contributions (S. 1734), S1797 [11MR]
------ treatment of liquidations of closely held corporations or
property to transfer assets to charitable organizations, S12828
[21OC]
------ treatment of reparations received by Holocaust survivors (S.
2549), S11450 [5OC]
------ treatment of stapled real estate investment trusts (S. 1871),
S2681 [26MR]
------ treatment of State and private education savings plans and
allow private colleges to offer prepaid tuition plans (S. 2425),
S9598 [31JY]
------ treatment of the sale of a principal residence by a member of
the Armed Forces relative to active duty time spent away from
home (S. 1799), S2300 [19MR]
------ treatment of U.S. utilities' foreign investments relative to
foreign tax credits and deductible interest allocation rules (S.
2630), S12561 [14OC]
------ treatment of unused nontaxable benefits under cafeteria
plans, flexible spending arrangements, and health flexible
spending accounts (S. 2304), S8137 [14JY]
Telecommunications: establish a program for training and employing
residents of low-income rural areas in new telecommunications
industry jobs (S. 2624), S12341 [10OC]
Unemployment: improve the collection of Federal unemployment taxes
and the provision of such revenues for employment security
administration (S. 2556), S11583 [6OC]
Veterans: increase service-connected disability benefits for
veterans and survivors (S. 2273), S7679 [8JY]
------ increase service-connected disability benefits for veterans
and survivors (S. 2273), S11196 [30SE]
World War II: provide redress for inadequate restitution of assets
seized by the U.S. Government which belonged to victims of the
Holocaust (S. 1564), S63 [27JA]
Reports
Crop Damage Estimate for Louisiana: Louisiana State University
Agricultural Center, S10582 [18SE]
Farm Economy: Bob Stallman, American Farm Bureau Federation,
H7701-H7703 [15SE]
Reports filed
Bipartisan Panel To Design Long-Range Social Security Reform:
Committee on Ways and Means (House) (H.R. 3546) (H. Rept. 105-
493), H2317 [23AP]
Calculation of Bureau of Diplomatic Security Agents' Retirement
Annuities: Committee on International Relations (House) (H.R.
633) (H. Rept. 105-755), H9178 [28SE]
Civil Service Retirement System Actuarial Redeposit Act: Committee
on Government Reform and Oversight (House) (H.R. 2566) (H. Rept.
105-757), H9273 [1OC]
Consideration of Conference Report on H.R. 2646, Education Savings
and School Excellence Act: Committee on Rules (House) (H. Res.
471) (H. Rept. 105-579), H4628 [16JN]
Consideration of Conference Report on H.R. 2676, IRS Restructuring
and Reform Act: Committee on Rules (House) (H. Res. 490) (H.
Rept. 105-602), H5296 [24JN]
Consideration of H.R. 2888, Sales Incentive Compensation Act:
Committee on Rules (House) (H. Res. 461) (H. Rept. 105-572),
H4324 [9JN]
Consideration of H.R. 3097, Tax Code Termination Act: Committee on
Rules (House) (H. Res. 472) (H. Rept. 105-580), H4628 [16JN]
Consideration of H.R. 3433, Provide Disabled Social Security
Beneficiaries the Opportunities To Return to Work, Extend
Medicare Coverage, and Continue Tax Credits: Committee on Rules
(House) (H. Res. 450) (H. Rept. 105-553), H3970 [22MY]
Consideration of H.R. 3546, National Dialogue on Social Security
Act: Committee on Rules (House) (H. Res. 410) (H. Rept. 105-
498), H2422 [28AP]
Consideration of H.R. 4578, Establish Protect Social Security
Account Into Which Budget Surpluses Will Be Deposited Until
Long-Term Reform Is Enacted: Committee on Rules (House) (H.
Res. 552) (H. Rept. 105-744), H8626 [24SE]
Consideration of H.R. 4579, Taxpayer Relief Act: Committee on Rules
(House) (H. Res. 552) (H. Rept. 105-744), H8626 [24SE]
Consideration of H.R. 4618, Agriculture Disaster and Market Loss
Assistance Act: Committee on Rules (House) (H. Res. 551) (H.
Rept. 105-743), H8626 [24SE]
Dept. of HHS Additional Exceptions to the Imposition of Civil Money
Penalties in Cases of Payments to Beneficiaries: Committee on
Ways and Means (House) (H.R. 3511) (H. Rept. 105-772), H9536
[5OC]
Distribution of Certain Revenues From the Mineral Springs Parcel in
California to Certain Members of the Agua Caliente Band of
Cahuilla Indians: Committee on Indian Affairs (Senate) (H.R.
700) (S. Rept. 105-349), S11042 [28SE]
Education Savings and School Excellence Act: Committee of
Conference (H.R. 2646) (H. Rept. 105-577), H4567 [15JN]
Establish Protect Social Security Account Into Which Budget
Surpluses Will Be Deposited Until Long-Term Reform Is Enacted:
Committee on Ways and Means (House) (H.R. 4578) (H. Rept. 105-
738), H8527 [23SE]
Federal Courts Improvement Act: Committee on the Judiciary (Senate)
(S. 2516), S11278 [1OC]
IRS Restructuring and Reform Act: Committee of Conference (H.R.
2676) (H. Rept. 105-599), H5296 [24JN]
------ Committee on Finance (Senate) (H.R. 2676) (S. Rept. 105-174),
S3428 [22AP]
Make Percentage Limitations on Contributions to the Federal Employee
Thrift Savings Plan Comparable to Amount Limitations on Elective
Deferrals: Committee on Government Reform and Oversight (House)
(H.R. 2526) (H. Rept. 105-809), H10512 [10OC]
Northern Mariana Islands Covenant Implementation Act: Committee on
Energy and Natural Resources (Senate) (S. 1275) (S. Rept. 105-
201), S5694 [5JN]
Patent and Trademark Office Salaries and Expenses Funding:
Committee on the Judiciary (House) (H.R. 3723) (H. Rept. 105-
528), H3104 [12MY]
Provide Disabled Social Security Beneficiaries the Opportunities To
Return to Work, Extend Medicare Coverage, and Continue Tax
Credits: Committee on Ways and Means (House) (H.R. 3433) (H.
Rept. 105-537), H3365 [18MY]
Provide Relief for Farmers and Small Businesses and Extend Certain
Expiring Provisions: Committee on Ways and Means (House) (H.R.
4738) (H. Rept. 105-817), H10667 [12OC]
Sales Incentive Compensation Act: Committee on Education and the
Workforce (House) (H.R. 2888) (H. Rept. 105-558), H4054 [3JN]
Securities Litigation Uniform Standards Act: Committee of
Conference (House) (S. 1260) (H. Rept. 105-803), H10351 [9OC]
------ Committee on Banking, Housing, and Urban Affairs (Senate) (S.
1260) (S. Rept. 105-182), S4206 [4MY]
------ Committee on Commerce (House) (H.R. 1689) (H. Rept. 105-640),
H6069 [21JY]
Tax Treatment of Education Individual Retirement Accounts Relative
to Elementary and Secondary School Expenses: Committee on
Finance (Senate) (S. 1133) (S. Rept. 105-164), S836 [23FE]
Taxpayer Relief Act: Committee on Ways and Means (House) (H.R.
4579) (H. Rept. 105-739), H8527 [23SE]
Veterans Benefits Improvement Act: Committee on Veterans' Affairs
(House) (H.R. 4110) (H. Rept. 105-627), H5592 [15JY]
Veterans' Compensation Cost-of-Living Adjustment Act: Committee on
Veterans Affairs (Senate) (S. 2273) (S. Rept. 105-341), S10657
[21SE]
Reports to constituents
Hamilton, Lee H.: Assessing Tax Cuts, E1890 [2OC]
Hamilton, Representative: Literacy in America, E1656 [9SE]
Resolutions by organizations
Tax Code Termination Act: National Association of Manufacturers,
H4650 [17JN]
Rulings of the Chair
IRS: restructure and reform (H.R. 2676), conference report, S7660
[8JY], S7673 [8JY]
Statements
Education and Wages: Neale Gay and Liz Rocheleau, E1560 [5AU]
Elimination of Marriage Tax Penalty by Adjusting Income Tax Rate
Brackets and Standard Deduction Amounts: Representative Weller,
H2992 [7MY]
Securities Litigation Uniform Standards Act: Representative Klink,
H10779 [13OC]
------ several Representatives, H10778 [13OC]
Studies
Personal Bankruptcy Crisis--Demographics, Causes, Implications, and
Solutions: Stu Feldstein, SMR Research Corp., H4369-H4373
[10JN]
U.S. Farm Programs: Farm Journal, Inc., S10297 [14SE]
Summaries
Child Care A.C.C.E.S.S. Act (S. 1610), S391 [4FE]
Employee Pension Portability and Accountability Act (H.R. 3672),
E580 [2AP]
Enhance the Portability of Retirement Benefits (S. 2329),
S8485-S8487 [17JY]
Global Investments, American Returns: Emergency Committee for
American Trade, S3728 [28AP]
Pension Improvement Act (H.R. 3101), E14 [27JA]
Private and Employer-Based Health Insurance Report: GAO, S6634
[18JN]
Retirement Accessibility, Security, and Portability Act (H.R. 4152),
E1253-E1255 [26JN]
Structured Settlement Protection Act (H.R. 4314), E1420 [24JY],
E1441 [24JY]
Structured Settlement Protection Act (S. 2543), S11341 [2OC]
Taxpayer Relief Act (H.R. 4579): Lautenberg Amendment, S11627 [6OC]
Veterans Benefits Improvement Act (H.R. 4110), H10391-H10393 [10OC]
Tables
Budget deficits and Social Security, S2921 [1AP]
Budget treatment of Social Security trust funds, S8727 [22JY]
CBO budget projections (1997-2008), S8730 [22JY]
------, S200 [29JA]
Changes in capital gains tax rates under the Capital Gains Tax
Simplification Act, H2040 [1AP], H5361 [25JN]
Child care options under the Marriage Tax Elimination Act, E1320
[16JY]
Comparison between individual and married tax filers, H698 [3MR],
H879 [5MR], H880 [5MR], H1142 [12MR], H1831 [31MR], H2298
[23AP], H2595 [29AP], H2928 [6MY], H2992 [7MY], H2993 [7MY],
H3592 [20MY], H4028 [3JN], H4476 [10JN], H4572 [16JN], H5038
[23JN], H5961 [21JY]
Comparison between Marriage Tax Elimination Act and child care tax
credit, H1832 [31MR], H2298 [23AP], H2595 [29AP], H2992 [7MY],
H3592 [20MY], H4476 [10JN], H5038 [23JN]
Comparison of S. 2358, Persian Gulf War Veterans Act and the House-
Senate compromise of H.R. 4110, Veterans Benefits Improvement
Act, H11657 [20OC]
Democratic versus Republican estimates of State-by-State farm aid,
S11416 [5OC]
Estimated budget effects of H.R. 4738, provide tax relief for
farmers and small businesses and extend certain expiring
provisions, H10631 [12OC]
Estimated revenue effects of H.R. 2676, IRS Restructuring and Reform
Act, S4381-S4383 [6MY]
Factors relative to marriage tax penalties or bonuses, S5673 [5JN]
Marriage penalty example in south suburbs, E1320 [16JY]
Marriage Tax Elimination Act child care options, H698 [3MR], H880
[5MR], H1142 [12MR]
Marriage tax penalty legislation, E430 [19MR]
Payroll taxes, S2921 [1AP]
Savings growth through compound interest relative to education
individual retirement accounts, S3333 [21AP]
Selected large cities with an income tax on nonresidents--tax rate
on residents and nonresidents and type of tax base, S3351 [21AP]
State comparison of statute of limitations and aiding and abetting
liability, H10778 [13OC]
State comparisons of statute of limitations and aiding and abetting
liability, H6059 [21JY]
State unemployment compensation system reserves, S6406 [16JN], S6407
[16JN]
Tax Relief Extension Act estimated revenue effects, S12336 [10OC]
Tax relief for farmers and ranchers vs. interest rate relief, H8964
[26SE]
Testimonies
IRS Restructuring and Reform Act: John Colaprete, S4224 [5MY]
Jobs With Justice (organization) Hearing on Welfare/Workfare Issues:
Brooks Sunkett, Communications Workers of America, E733 [1MY]
----- Christopher Lamb, Center on Social Welfare Policy and Law,
E805 [7MY]
----- David Roth, Cleveland Works (organization), E734 [1MY]
----- Ilana Barger, People Organized To Win Employment Rights
(organization), E818 [12MY]
----- Joselito Laudencia, Californians for Justice (organization),
E804 [7MY]
----- Josie Mooney, Service Employees International Union, E734
[1MY]
----- Laurie Barretto, Catholic Charities (organization), E817
[12MY]
----- Paul Booth, American Federation of State, County and Municipal
Employees, E806 [7MY]
----- Peggy Haack, E818 [12MY]
----- Sabrina Gillon, Campaign for a Sustainable Milwaukee
(organization), E805 [7MY]
----- Wardell Yotaghan, Coalition To Protect Public Housing, E818
[12MY]
Texts of
H. Con. Res. 202, provide equitable child care relief for stay at-
home parents, H395 [11FE]
H. Res. 410, consideration of H.R. 3546, National Dialogue on Social
Security Act, H2478 [29AP]
H. Res. 450, consideration of H.R. 3433, Ticket to Work and Self-
Sufficiency Act, H4006 [3JN]
H. Res. 461, consideration of H.R. 2888, Sales Incentive
Compensation Act, H4465 [10JN]
H. Res. 462, consideration of H.R. 3150, Bankruptcy Reform Act,
H4338 [10JN]
H. Res. 471, consideration of conference report on H.R. 2646,
Education Savings and School Excellence Act, H4641 [17JN]
H. Res. 472, consideration of H.R. 3097, Tax Code Termination Act,
H4643 [17JN]
H. Res. 490, consideration of conference report on H.R. 2676, IRS
Restructuring and Reform Act, H5304 [25JN]
H. Res. 552, consideration of H.R. 4578, establish Protect Social
Security Account into which budget surpluses will be deposited
until long-term reform is enacted, and H.R. 4579, Taxpayer
Relief Act, H8722 [25SE]
H. Res. 557, encourage identification of Holocaust-era assets and
restitution of individual and communal property, H10180 [8OC],
E1841 [28SE]
H. Res. 592, Senate amendment to H.R. 4110, Veterans Benefits
Improvement Act, H10374-H10389 [10OC]
H.R. 633, Dept. of State Special Agent Retirement Act, H9484 [5OC]
H.R. 700, distribution of certain revenues from the Mineral Springs
parcel to certain members of the Agua Caliente Band of Cahuilla
Indians, H10942 [15OC]
H.R. 1689, Securities Litigation Uniform Standards Act, H6052-H6055
[21JY]
H.R. 2676, IRS Restructuring and Reform Act, S4147-S4182 [4MY],
S4563-S4600 [8MY]
H.R. 2888, Sales Incentive Compensation Act, H4473 [10JN]
H.R. 3097, Tax Code Termination Act, H4654 [17JN], H4655 [17JN]
H.R. 3150, Bankruptcy Reform Act, H4374-H4394 [10JN]
H.R. 3433, Ticket to Work and Self-Sufficiency Act, H4007-H4018
[3JN]
H.R. 3546, National Dialogue on Social Security Act, H2487-H2490
[29AP]
H.R. 3583, Family Friendly Tax Relief Act, E518 [30MR]
H.R. 3723, Patent and Trademark Office funding for salaries and
expenses, H3041 [12MY]
H.R. 3912, Senior Citizens' Freedom To Work Act, E915 [20MY]
H.R. 4110, Veterans Benefits Improvement Act, H6885-H6889 [3AU]
H.R. 4110, Veterans Programs Enhancement Act, S12919-S12932 [21OC]
H.R. 4572, ensure uniformity of Federal and State pension plans
relative to State income taxes, H10949 [15OC]
H.R. 4578, establish Protect Social Security Account into which
budget surpluses will be deposited until long-term reform is
enacted, H8732 [25SE]
H.R. 4579, Taxpayer Relief Act, H8806-H8835 [25SE]
H.R. 4738, provide relief for farmers and small businesses and
extend certain expiring tax provisions, H10622-H10628 [12OC]
H.R. 4831, temporarily reenact chapter 12 of bankruptcy code and
facilitate the bankruptcy and debt restructuring process
relative to farmers, H10950 [15OC]
S. 1260, Securities Litigation Uniform Standards Act, S4778 [13MY],
S4815 [13MY], S9318-S9320 [29JY], H6120 [22JY]
S. 1564, Holocaust Victims Redress Act, H7 [27JA]
S. 1573, Fair Minimum Wage Act, S56 [27JA]
S. 1577, Caring for Children Act, S116-S119 [28JA]
S. 1587, Pay-As-You-Go Extension Act, S200 [29JA]
S. 1588, Deficit Integrity Act, S200 [29JA]
S. 1669, Putting the Taxpayer First Act, S922-S927 [24FE]
S. 1673, Tax Code Termination Act, S1004 [25FE]
S. 1678, Social Security Trust Fund Protection Act, S1012 [25FE]
S. 1679, Federal Employee Pay Fairness Act, S1127 [26FE]
S. 1682, liability of spouses on joint Federal income tax returns,
S1072 [26FE]
S. 1711, Half and Half--Tax Relief and Debt Reduction Act,
S1437-S1440 [5MR]
S. 1737, Taxpayer Confidentiality Act, S1699 [10MR]
S. 1747, Taxpayer Bill of Rights 3, S1780-S1784 [11MR]
S. 1748, Capital Gains Simplification Act, S1884 [12MR]
S. 1763, Food Stamp Benefits for Aliens Restoration Act, S1992
[16MR]
S. 1792, Social Security Solvency Act, S2160-S2166 [18MR]
S. 1799, tax treatment of the sale of a principal residence by a
member of the Armed Forces relative to active duty time spent
away from home, S2301 [19MR]
S. 1805, Fair Minimum Wage Act, S2305 [19MR]
S. 1871, tax treatment of stapled real estate investment trusts,
S2681 [26MR]
S. 1880, State authority to permit certain employers of domestic
workers to make annual wage reports, S2766 [30MR]
S. 1911, Working Middle Class Tax Relief Act, S3126 [2AP]
S. 1974, tax treatment of Alaska Permanent Fund dividends received
by certain children, S3537 [23AP]
S. 1980, allow investment of certain coins in individual retirement
accounts and other individually directed pension plan accounts,
S3543 [23AP]
S. 1989, Marriage Penalty Reduction Act, S3655 [27AP]
S. 2079, replace the dependent care credit with an increase in the
child tax credit for certain children, S4907 [14MY]
S. 2122, tax treatment of certain liquidating distributions of a
regulated investment company or real estate investment trust
which are allowable as a deduction, S5453 [22MY]
S. 2147, adjust tax deduction amounts for certain married couples
and allow full deduction of health insurance costs for self-
employed individuals, S5790 [9JN]
S. 2170, eliminate the temporary increase in unemployment tax, S6406
[16JN]
S. 2200, tax treatment of gross income for amounts received under
qualified group legal services plans, S6767 [22JN]
S. 2249, Retirement Accessibility, Security, and Portability Act,
S7264-S7280 [26JN]
S. 2267, waive limit on benefits from multiemployer pension plans,
S7578 [7JY]
S. 2273, Veterans' Compensation Cost-of-Living Adjustment Act, S7679
[8JY], S11196 [30SE]
S. 2296, Defense Jobs and Trade Promotion Act, S8136 [14JY]
S. 2318, Estate and Gift Tax Rate Reduction Act, S8382 [16JY]
S. 2369, Personal Retirement Accounts Act, S9245-S9253 [29JY]
S. 2371, Family Investment and Rural Savings Tax Act, S9428-S9430
[30JY]
S. 2421, permanently extend income averaging for farmers, S9594
[31JY]
S. 2422, Measures To Encourage Results in Teaching Act, S9595 [31JY]
S. 2442, repeal limitation on the use of foreign tax credits under
the alternative minimum tax, S9975 [8SE]
S. 2455, prevent the canceling of annuities to certain divorced
spouses of railroad workers whose widows elect to receive lump
sum payments, S10207 [10SE]
S. 2462, allow States to exempt Medicaid trust funds for the
disabled from estate recovery programs, S10241 [11SE]
S. 2475, Pension Plan Participant Protection Act, S10385 [15SE]
S. 2511, Federal Meat and Poultry Employees Pay Act, S11002 [25SE]
S. 2516, Federal Courts Improvement Act, S10923-S10926 [24SE]
S. 2535, prohibit Dept. of Treasury issuing regulations dealing with
hybrid transactions, S11281 [1OC]
S. 2543, Structured Settlement Protection Act, S11340 [2OC]
S. 2549, tax treatment of reparations received by Holocaust
survivors, S11451 [5OC]
S. 2575, Federal Employee Flexibility Act, S11714 [7OC]
S. 2622, Tax Relief Extension Act, S12325-S12328 [10OC]
S. 2624, Rural Employment in Telecommunications Industry Act, S12341
[10OC]
S. 2628, tax deductibility of business meal expenses for individuals
who are subject to Federal limitations on hours of service,
S12406 [12OC]
S. 2630, tax treatment of U.S. utilities' foreign investments
relative to foreign tax credits and deductible interest
allocation rules, S12561 [14OC]
S. Con. Res. 77, provide equitable child care relief for stay at-
home parents, S772 [12FE]
S. Con. Res. 80, modify the guaranteed minimum benefit for widows
and widowers of railroad employees relative to conversion from
spouse to widow or widower railroads annuity, S1461 [5MR]
S. Res. 185, budget treatment of Social Security trust funds, S1080
[26FE]
S. Res. 270, Presidential actions relative to resolving the dispute
between Northwest Airlines, Inc., and the Air Line Pilots
Association, S9884 [2SE]
S. Res. 282, budget treatment of trust funds, extension of pay-as-
you-go requirements, and reservation of all surpluses relative
to Social Security, S10929 [24SE]