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




SMALL BUSINESS related term(s) Business and Industry
  Addresses
    Owner-Operator Independent Driver Association Anniversary:  Robert
        E. Esler, E2225 [16OC]
  Amendments
    Bankruptcy:  reform laws (H.R. 3150), H4374 [10JN], H4394 [10JN],
        H4397 [10JN], H4398 [10JN], H4400 [10JN], H4402 [10JN], H4403
        [10JN], H4404 [10JN], H4406 [10JN], H4407 [10JN], H4408 [10JN],
        H4409 [10JN]
    ------ reform laws (H.R. 3150), consideration (H. Res. 462), H4352
        [10JN]
    Community Services Block Grant Program:  reauthorize and amend (S.
        2206), S9067 [27JY]
    ------ reauthorize and amend (S. 2206), H7620 [14SE]
    Employment:  minimum wage and overtime exemptions for certain
        employees (H.R. 2888), H4332 [9JN], H4474 [10JN], H4475 [10JN]
    Government regulations:  analyze impact and improve congressional
        deliberation of proposed Federal private sector mandates (H.R.
        3534), H3107 [12MY], H3229 [13MY], H3430 [19MY], H3432 [19MY],
        H3436 [19MY], H3443 [19MY], H3446 [19MY]
    ------ reduce Federal paperwork burden relative to small businesses
        (H.R. 3310), H1552 [25MR], H1572 [26MR], H1578 [26MR]
    IRS:  restructure and reform (H.R. 2676), S4209 [4MY], S4366 [5MY],
        S4380 [6MY], S4390 [6MY], S4397 [6MY], S4401 [6MY], S4402 [6MY],
        S4405 [6MY], S4415 [6MY], S4428 [6MY], S4429 [6MY], S4443 [6MY],
        S4444 [6MY], S4445 [6MY], S4446 [6MY], S4447 [6MY], S4455 [7MY],
        S4460 [7MY], S4464 [7MY], S4468 [7MY], S4473 [7MY], S4474 [7MY],
        S4478 [7MY], S4483 [7MY], S4484 [7MY], S4485 [7MY], S4486 [7MY],
        S4487 [7MY], S4506 [7MY], S4510 [7MY], S4512 [7MY], S4514 [7MY],
        S4517 [7MY], S4518 [7MY], S4519 [7MY], S4543 [7MY], S4544 [7MY],
        S4545 [7MY], S4546 [7MY]
    NLRB:  treatment of businesses, labor organizations, and employees
        (H.R. 3246), H1619 [26MR]
    Small Business Investment Act:  technical corrections (H.R. 3412),
        S11185 [30SE], S11203 [30SE]
    Taxation:  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]
    Taxpayer Relief Act:  restore and modify provisions relative to tax
        relief for agricultural production facilities sold to farmer
        cooperatives (H.R. 2513), S12879 [21OC], S12943 [21OC]
  Analyses
    Bankruptcy Reform Act (H.R. 3150), E87 [4FE]
    Establish minimum standards of fair conduct in franchise sales and
        franchise business relationships (H.R. 4841), E2172-E2174 [14OC]
  Appointments
    Conferees:  H.R. 2676, IRS Restructuring and Reform Act, S4841
        [13MY], H3938 [22MY]
    ------ H.R. 3150, Bankruptcy Reform Act, H9150 [28SE]
    ------ H.R. 3150, Consumer Bankruptcy Reform Act, S10787 [23SE]
    ------ S. 2206, Community Opportunities, Accountability, and
        Training and Educational Services Act, S10633 [18SE], H8602
        [24SE]
  Articles and editorials
    Bankruptcy Bill Deserves Support--Measure Aims To Bolster Notion of
        Personal Responsibility for Finances, E1516 [3AU]
    Bereuter Path on Farm Aid Best Approach, S11415 [5OC]
    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]
    Do Bad Real Good, S10274 [14SE]
    Economists Alter Minimum-Wage View--New Data Show Small Increase
        Doesn't Cut Jobs, S54 [27JA]
    IBEW 124 Ties Good Business, Contractor Says, S10278 [14SE]
    If We Don't Have It, You Don't Need It, S855 [23FE]
    IRS ``Rewards-for-Snitches'' Program Comes Under Fire, S4398 [6MY]
    Minimum Wage--Who Pays?, E445 [24MR]
    737, 734, 941, 858 Reasons. . .And Still Counting--Why a Flat Tax Is
        Needed To Reform the IRS, S4496-S4499 [7MY]
    Ship Deregulation Promise, S3309 [21AP]
    Shoe Biz, S4488 [7MY]
    To Overcome Means Accepting Reality, E1052 [5JN]
    We Need To Reconnect With Food Supply, S11094 [29SE]
    Will IRS Reform Get ``Scored'' Into Tax Increase?, S3117 [2AP]
  Bills and resolutions
    Agriculture:  provide for certain small farm inspections, (see S.
        2559), S11582 [6OC]
    ------ relief for agricultural producers, small businesses, and
        rural communities adversely affected by low commodity prices,
        (see H.R. 4560), H7690 [14SE]
    Bankruptcy:  adjust debts of family farmers with regular annual
        income, (see H.R. 4672), H9274 [1OC]
    ------ reform laws, (see H.R. 3146), H240 [3FE], (see H.R. 3150),
        H240 [3FE]
    ------ reform laws (H.R. 3150), consideration, (see H. Res. 462),
        H4324 [9JN]
    ------ reform laws (H.R. 3150), consideration of conference report,
        (see H. Res. 586), H10075 [8OC]
    ------ reform laws (H.R. 3150), correct enrollment, (see H. Con.
        Res. 346), H10243 [9OC]
    ------ 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]
    Business and industry:  bankruptcy reform, (see S. 1914), S3120
        [2AP]
    ------ establish minimum standards of fair conduct in franchise
        sales and franchise business relationships, (see H.R. 4841),
        H10917 [14OC]
    ------ promote youth entrepreneurship education and training, (see
        H.R. 4175), H5403 [25JN]
    ------ provide assistance to microenterprises in developing
        countries, (see S. 2152), S6037 [10JN]
    Colleges and universities:  require free market competition between
        on-campus and off-campus businesses providing supplies and
        services to students, (see S. 2490), S10517 [17SE]
    Community Development Banking and Financial Institutions Act:
        technical corrections, (see H.R. 3617), H2051 [1AP]
    Community Services Block Grant Program:  reauthorize, (see H.R.
        4271), H5859 [17JY]
    ------ reauthorize and amend, (see H.R. 3880, S. 2206), S6886
        [23JN], H3311 [14MY]
    Computers:  establish a pilot loan guarantee program to address year
        2000 problems of small businesses, (see S. 2372), S9425 [30JY]
    Consolidated Farm and Rural Development Act:  expand eligibility for
        emergency loans, (see S. 1975), S3534 [23AP]
    ------ improve agricultural credit provisions for farmers and
        ranchers, (see H.R. 4246), H5736 [16JY]
    Contracts:  provide a penalty for the failure by a Federal
        contractor to subcontract with small businesses as described in
        its subcontracting plan, (see H.R. 3701), H2119 [21AP]
    Courts:  awarding of attorneys' fees to private parties who prevail
        in litigation against the Federal Government, (see S. 1613),
        S451 [5FE]
    ------ protection from litigation excesses, (see H.R. 3382), H903
        [5MR]
    Dept. of Agriculture:  authorize guaranteed farm ownership loans and
        guaranteed farm operating loans, (see S. 1774), S2113 [17MR]
    Dept. of Energy:  improve the ability of small businesses, Federal
        agencies, industry, and universities to work with contractor-
        operated facilities, (see S. 1874), S2719 [27MR], (see H.R.
        3593), H1776 [30MR]
    Developing countries:  recognize the importance of providing access
        to microcredit, (see H. Res. 475), H4711 [17JN]
    Employment:  establish regional partnerships to train workers in the
        area of information technology, (see S. 2021), S3919 [30AP]
    ------ 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]
    ------ reform standard for classifying technical workers as
        independent contractors for employment tax purposes, (see S.
        1924), S3120 [2AP], (see H.R. 3819), H3013 [7MY]
    Families and domestic relations:  tax relief to increase
        affordability of child care, (see H.R. 3144), H240 [3FE]
    Federal aid programs:  coordinate response to communities adversely
        affected by the closure or significant downsizing of a plant or
        industry, (see S. 1715), S1435 [5MR]
    ------ provide grants to microenterprise organizations to assist
        disadvantaged entrepreneurs, (see S. 2190), S6564 [18JN], (see
        H.R. 4179), H5403 [25JN]
    Financial institutions:  offer interest-bearing transaction accounts
        and negotiable order of withdrawal accounts to businesses, allow
        interest payments on demand deposits, and require FRS to pay
        interest on certain reserves, (see H.R. 4082), H4834 [18JN]
    Government regulations:  analyze impact and improve congressional
        deliberation of proposed Federal private sector mandates, (see
        H.R. 3534), H1444 [24MR]
    ----- analyze impact and improve congressional deliberation of
        proposed Federal private sector mandates (H.R. 3534),
        consideration, (see H. Res. 426), H3104 [12MY]
    ------ provide regulatory assistance, (see S. 1957), S3218 [3AP]
    ------ reduce Federal paperwork burden relative to small businesses,
        (see H.R. 3310, S. 1867), S2660 [26MR], H754 [3MR] reduce
        Federal paperwork burden relative to small businesses (H.R.
        3310), consideration, (see H. Res. 396), H1549 [25MR]
    ------ require reasonable notice to businesses of changes made to
        regulations imposed by Federal agencies, (see H.R. 4049), H4549
        [11JN]
    Health:  permit exception from guaranteed issue requirement for
        certain coverage to be applied separately to parts of the small
        group market based upon employer size, (see H.R. 4008), H4240
        [5JN]
    House Rules:  require a three-fifths majority on legislation
        increasing the minimum wage, (see H. Res. 496), H5404 [25JN]
    IRS:  prohibit use of random audits in its examination process, (see
        S. 2008), S3783 [29AP]
    ------ 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]
    Minimum wage:  level, (see S. 1573), S48 [27JA], (see H.R. 3100, S.
        1805), S2296 [19MR], H62 [27JA], (see H.R. 3510), H1336 [19MR]
    NLRB:  recovery of attorneys' fees by small businesses and labor
        organizations who prevail in proceedings, (see S. 1684), S1070
        [26FE]
    ------ treatment of businesses, labor organizations, and employees,
        (see H.R. 3246, S. 2085), S4906 [14MY], H577 [24FE] treatment of
        businesses, labor organizations, and employees (H.R. 3246),
        consideration, (see H. Res. 393), H1548 [25MR]
    Pensions:  ensure accessibility, portability, and protection of
        retirement benefits, (see S. 2339), S8658 [21JY]
    Petroleum:  prohibit certain transfers or assignments of service
        station franchises and prohibit certain fixing or maintaining of
        motor fuel prices, (see H.R. 3847), H3105 [12MY]
    SBA:  establish a disaster mitigation pilot program, (see S. 1869),
        S2660 [26MR]
    ------ improve loan programs, (see S. 2448), S9973 [8SE]
    ------ improve programs, (see S. 2407), S9556 [31JY]
    ------ review and adjust size standards used to determine whether
        certain enterprises are small businesses relative to competing
        for Federal contracts, (see H.R. 3681), H2054 [1AP]
    ------ women's business centers funding, (see S. 2157), S6181
        [11JN], (see H.R. 4078), H4834 [18JN], (see H.R. 4086), H4834
        [18JN]
    Small Business Investment Act:  technical corrections, (see H.R.
        3412), H1020 [10MR]
    Taxation:  adjust deduction amounts for certain married couples and
        allow full deduction of health insurance costs for self-employed
        individuals, (see S. 2147), S5787 [9JN]
    ------ allow credits to small businesses for certain expenses of
        long-term training of employees in highly skilled metalworking
        trades, (see H.R. 3110), H63 [27JA]
    ------ allow deduction for long-term care services for individuals
        not eligible for employer-provided long-term health coverage,
        (see H.R. 4472), H7412 [6AU]
    ------ allow deduction for long-term care services for individuals
        not eligible for employer-provided long-term health coverage,
        (see S. 2492), S10517 [17SE]
    ------ allow employers a deduction for training expenses, (see H.R.
        4451), H7412 [6AU]
    ------ allow small employers a credit against costs incurred in
        establishing qualified employer plans, (see H.R. 3300), H677
        [26FE]
    ------ 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 treatment of agricultural cooperatives and allow
        declaratory judgment relief for such cooperatives, (see S.
        2498), S10588 [18SE]
    ------ designate renewal communities, (see S. 1995), S3709 [28AP],
        (see H.R. 3865), H3311 [14MY]
    ------ eliminate the temporary increase in unemployment tax, (see S.
        2170), S6405 [16JN]
    ------ elimination of estate and gift taxes, (see S. 2318), S8382
        [16JY]
    ------ enhance the portability of retirement benefits, (see H.R.
        3503, S. 2329), S8482 [17JY], H1335 [19MR]
    ------ exempt small issue bonds for agriculture from the State
        volume cap, (see S. 2501), S10588 [18SE]
    ------ expand S corporation eligibility for banks and small
        businesses, (see S. 2346), S8919 [23JY]
    ------ expand the exclusion for qualified small business stock and
        increase the annual limit for incentive stock options, (see H.R.
        4685), H9345 [2OC]
    ------ extend research and development tax credit, (see S. 2072),
        S4823 [13MY]
    ------ extend the placed-in-service date for biomass and coal
        facilities, (see S. 2233), S7172 [25JN]
    ------ 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]
    ------ full deduction of health insurance costs for self-employed
        individuals, (see H.R. 4642), H8931 [25SE]
    ------ grant States the authority to require out-of-State sellers to
        collect sales or use taxes on goods shipped into the State, (see
        S. 1586), S226 [29JA]
    ------ improve and permanently extend the research and
        experimentation tax credit, (see S. 2268), S7574 [7JY]
    ------ 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]
    ------ promote job creation and expand small businesses in
        economically-distressed communities, (see H.R. 3643), H2052
        [1AP]
    ------ provide additional incentives for the use of clean-fuel
        vehicles by enterprise zone businesses within empowerment zones,
        (see H.R. 3466), H1168 [16MR]
    ------ provide additional retirement savings opportunities for small
        employers and self-employed individuals, (see H.R. 3870, S.
        2130), S5634 [4JN], H3311 [14MY]
    ------ 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]
    ------ S corporation reform, (see H.R. 4285), H6069 [21JY]
    ------ treatment of certain net operating losses for farmers, (see
        H.R. 4565), H7690 [14SE]
    ------ 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 medical savings accounts and health insurance
        costs of employees without employer-provided health coverage,
        (see H.R. 3816), H3013 [7MY]
    ------ treatment of printed wiring boards and printed wiring
        assembly equipment, (see S. 2162), S6181 [11JN]
    ------ treatment of small business meal and entertainment expenses,
        (see H.R. 3667), H2054 [1AP]
    ------ treatment of small business meal and entertainment expenses,
        (see S. 2473), S10383 [15SE]
    ------ treatment of small coach builders relative to fuel economy
        standards, (see H.R. 4165), H5403 [25JN]
    ------ treatment of year 2000 computer conversion costs for small
        businesses, (see H.R. 4134), H5297 [24JN]
    Unemployment:  make permanent self-employment assistance programs,
        (see H.R. 3773), H2705 [30AP]
  Conference reports
    Bankruptcy Reform Act (H.R. 3150), H9954-H9985 [7OC]
    Community Opportunities, Accountability, and Training and
        Educational Services Act (S. 2206), H9697-H9719 [6OC]
    IRS Restructuring and Reform Act (H.R. 2676), H5100-H5195 [24JN]
  Cost Estimates
    IRS Restructuring and Reform Act (H.R. 2676):  CBO, S3950-S3952
        [30AP]
    Year 2000 Readiness and Small Business Programs Restructuring and
        Reform Act (H.R. 3412):  CBO, S11205 [30SE]
  Explanations
    Putting the Taxpayer First Act (S. 1669), S927-S929 [24FE]
    Small Business and Financial Institutions Tax Relief Act (S. 2346),
        S8920 [23JY]
  Factsheets
    101 Facts on the Status of Working Women, H1420 [24MR]
  Letters
    Advisory Commission on Electronic Commerce study on effects of
        moratorium on taxation of Internet sales on retail businesses
        and State and local governments:  John F. Sturm, Newspaper
        Association of America, S11663 [7OC]
    ----- National Home Furnishings Association, S11663 [7OC]
    Allow non-vessel-operating common carriers to offer service
        contracts to shippers:  Louis Policastro, New York/New Jersey
        Foreign Freight Forwarders and Brokers Association, Inc., S3310
        [21AP]
    ----- several shipping industry organizations, S3310 [21AP]
    Bankruptcy Reform Act:  Anthony T. Cluff, Bankers Roundtable
        (organization), H4360 [10JN]
    ------ Bill Brownfield, Virginia Dept. of Social Services, H4357
        [10JN]
    ------ Brian O'Neill, National League of Cities, H4360 [10JN]
    ------ Cornelia I. Schneider, Community Associations Institute,
        H4360 [10JN]
    ------ D. Van Skilling, Experian (credit reporting business), H4359
        [10JN]
    ------ Dan Danner, National Federation of Independent Business,
        H4355 [10JN], H4356 [10JN]
    ------ Dan Schulder, National Council of Senior Citizens, H4435
        [10JN]
    ------ George W. Bush, Governor of Texas, H4349 [10JN]
    ------ J. Denis O'Toole, Household International (organization),
        H4359 [10JN]
    ------ James G. Jones, Bank of America, H4357 [10JN]
    ------ Jonathan Burris, California Family Support Council, H4357
        [10JN]
    ------ Joseph W. Saunders, Fleet Financial Group, H4359 [10JN]
    ------ June E. O'Neill, CBO, H4340 [10JN]
    ------ Larry E. Naake, National Association of Counties, H4358
        [10JN]
    ------ Linda Ekstrom Stanley, Dept. of Justice, H4356 [10JN]
    ------ Martin G. McGuinn, Mellon Bank, H4360 [10JN]
    ------ Michael D. Hess, New York, NY, Dept. of Law, H4356 [10JN]
    ------ Peter B. King, Colorado Counties, Inc., H4358 [10JN]
    ------ R. Bruce Josten, U.S. Chamber of Commerce, H4356 [10JN]
    ------ Robert R. Davis, America's Community Bankers, H4360 [10JN]
    ------ Scott Belcher, National Multi Housing Council and National
        Apartment Association, H4358 [10JN]
    ------ several realty and financial organizations, H4359 [10JN]
    ------ Thomas A. Schatz, Council for Citizens Against Government
        Waste, H4360 [10JN]
    ------ William J. Donovan, National Association of Federal Credit
        Unions, H4358 [10JN]
    Credit Union Membership Access Act:  Blair Childs, American Small
        Business Association, S9015 [27JY]
    ------ Karen Kerrigan, Small Business Survival Committee, S9015
        [27JY]
    ------ Leland Swenson, National Farmers Union, S8969 [24JY]
    ------ Robert E. Rubin, Sec. of the Treasury, S8963 [24JY], S9010
        [27JY]
    Dept. of Agriculture Market Access Program funding:  Coalition To
        Promote U.S. Agricultural Exports, S8208 [15JY]
    Eligibility of small businesses in Dept. of Defense Indian
        Subcontracting Incentive Program:  Robert L. Neal, Jr., Dept. of
        Defense, S9384 [30JY]
    ----- William S. Cohen, Sec. of Defense, S9384 [30JY]
    Family Investment and Rural Savings Tax Act:  Dan Danner, National
        Federation of Independent Business, S9431 [30JY]
    ------ several agricultural organizations, S9431 [30JY]
    Federal paperwork burden reduction relative to small businesses:
        Dan Danner, National Federation of Independent Business, H1573
        [26MR]
    ----- Representative Kasich, Committee on the Budget (House), H1560
        [26MR]
    Hiring of certain individuals whose sole purpose of seeking
        employment is union organization and representation:  Betty
        Tyson, T&B Metal Works, Inc., S10274 [14SE]
    ----- Cliff Frankin, Central Electric Co., Inc., S10278 [14SE]
    ----- Frank Alonso, Alonso Electric (business), S10278 [14SE]
    ----- Jack L. Manno, Manno Electric, Inc., S10273 [14SE]
    ----- Rick L. Ellis, Kenny Electric Service (business), S10272
        [14SE]
    ----- Robert Wilson, Wilson Electric (business), S10279 [14SE]
    ----- Tim J. Long, TL Electric, Inc., S10278 [14SE]
    ----- William D. Larlee, Coast Electric (business), S10279 [14SE]
    IRS Restructuring and Reform Act:  Charles O. Rossotti, IRS,
        S4384-S4386 [6MY]
    ------ Representatives Etheridge and Shimkus, S2892 [1AP]
    Omnibus Patent Act:  James T. Woo, Small Business Technology
        Coalition, S6878 [23JN]
    ------ Todd McCracken, National Small Business United
        (organization), S6878 [23JN]
    ------ White House Conference on Small Business, S6877 [23JN]
    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]
    Prevailing wage requirements for construction projects:  Vincent
        Piscitello, VIP Restoration, Inc., E2185 [15OC]
    Protection of small businesses from litigation excesses:  Dan
        Danner, National Federation of Independent Business, E320 [5MR]
    ------ Elaine Z. Graham and Christina M. Howard, National Restaurant
        Association, E320 [5MR]
    ------ R. Bruce Josten, U.S. Chamber of Commerce, E320 [5MR]
    ------ Todd McCracken, National Small Business United
        (organization), E320 [5MR]
    Taxpayer Relief Act:  William Pierce, National Council for Adoption,
        H8936 [26SE]
  Lists
    Campaign for a Fair Minimum Wage participants, S10261 [11SE]
    Dept. of Agriculture Market Access Program recipients, S8204 [15JY]
    IRS Restructuring and Reform Act (H.R. 2676):  Democratic
        amendments, S4413 [6MY]
    ------ Republican amendments, S4413 [6MY]
    Organizations and agencies opposing H.R. 3150, Bankruptcy Reform Act
        provisions relative to treatment of child support and alimony
        payments, H4435 [10JN]
    Supporters of S. 1586, Consumer and Main Street Protection Act, S230
        [29JA]
  Memorandums
    IRS Restructuring and Reform Act:  Lindy L. Paull, Committee on
        Taxation (Joint), S4389 [6MY]
  Messages
    State of Small Business:  President Clinton, S4354-S4356 [5MY],
        H2774 [5MY]
  Motions
    Bankruptcy:  reform laws (H.R. 3150), H4440 [10JN], H9140 [28SE]
    ------ reform laws (H.R. 3150), conference report, S12137 [9OC],
        H10238 [9OC]
    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]
  Outlines
    Consumer and Main Street Protection Act (S. 1586), S232 [29JA]
  Press releases
    Allow Non-Vessel-Operating Common Carriers To Offer Service
        Contracts to Shippers:  Transportation Intermediaries
        Association, S3310 [21AP]
    Bankruptcy Reform Act:  National Retail Federation, H4358 [10JN]
  Remarks in House
    Agriculture:  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, H10838 [14OC]
    Allen, Roscoe Jr.:  Georgia Small Business Person of the Year award
        recipient, H3758 [22MY]
    Bankruptcy:  adjust debts of family farmers with regular annual
        income, H10232 [9OC], H10237 [9OC]
    ------ amount of time allowed by financial institutions to record a
        lien on a vehicle refinance, H4429 [10JN]
    ------ conduct study on small business bankruptcies, H4408 [10JN]
    ------ prohibit conversion of non-exempt assets into exempt
        homestead property within a year of declaring bankruptcy and
        preserve States' rights to set homestead exemptions, H4404-H4406
        [10JN]
    ------ reform laws, H2697 [30AP], E2305 [21OC]
    ------ reform laws (H.R. 3150), H505 [24FE], H2778 [5MY],
        H2994-H3000 [7MY], H4026 [3JN], H4354-H4443 [10JN], E87 [4FE],
        E1137 [16JN], E1180 [19JN], E1516 [3AU]
    ------ reform laws (H.R. 3150), conference report, H10227-E2295
        [10JN]
    ------ reform laws (H.R. 3150), consideration of conference report
        (H. Res. 586), H10224-H10227 [9OC]
    ------ reform laws (H.R. 3150), correct enrollment (H. Con. Res.
        346), H10243 [9OC]
    ------ reform laws (H.R. 3150), corrections in engrossment, H4442
        [10JN]
    ------ reform laws (H.R. 3150), motion to instruct conferees,
        H9140-H9147 [28SE]
    ------ reform laws (H.R. 3150), motion to recommit, H4440 [10JN]
    ------ reorder debt repayment priorities relative to Federal, State,
        and local governmental units, H4403 [10JN], H4404 [10JN], E1137
        [16JN]
    ------ treatment of child support and alimony payments, H4396
        [10JN], H4399-H4402 [10JN], H4428-H4436 [10JN], H4441 [10JN]
    ------ treatment of credit card debt, H4348 [10JN], H4349 [10JN],
        H4368 [10JN], H4373 [10JN], H4374 [10JN], H4396 [10JN],
        H4400-H4403 [10JN], H4428-H4436 [10JN], H4440 [10JN], H10236
        [9OC], H10237 [9OC], H10238 [9OC]
    ------ treatment of recording artists' contracts with recording
        studios, H4406 [10JN], H4407 [10JN]
    ------ treatment of small business regulations, H4397 [10JN], H4398
        [10JN]
    Beckwith, Allison:  National Business Plan Competition award
        recipient, E2118 [13OC]
    Bernard, Elaine De La Torre:  Central California Hispanic Chamber of
        Commerce Business Woman of the Year award recipient, E125 [11FE]
    Brown's Bakery (business):  anniversary, E2320 [12NO]
    Business and industry:  assist in development of microenterprises,
        H301 [4FE]
    ------ establish minimum standards of fair conduct in franchise
        sales and franchise business relationships (H.R. 4841), E2162
        [14OC], E2172 [14OC]
    ------ require consent of employees relative to overtime, H4474
        [10JN], H4475 [10JN]
    CBO:  require annual report on the economic impact of the Mandates
        Information Act on employment and businesses, H3443 [19MY]
    Chicago, IL:  closing of Busy Bee Restaurant, E1605 [7AU]
    ------ tribute to Women's Business Development Center, E385 [17MR]
    Children and youth:  tribute to Kimball's Kids Club, Kid's Country,
        and Child Care Links child care centers, H2441 [29AP]
    Childs, Timothy:  Minnesota SBA Welfare to Work Award recipient,
        E1145 [17JN]
    Colorado:  tribute to small business owners, E1121 [11JN]
    ------ tribute to Wenger Farm, E1739 [16SE]
    Community Development Banking and Financial Institutions Act:
        technical corrections (H.R. 3617), E541 [1AP]
    Community Development Block Grant Program:  funding, H6277 [23JY]
    Community Services Block Grant Program:  reauthorize and amend (H.R.
        3880), E860 [14MY], E967 [22MY]
    ------ reauthorize and amend (S. 2206), H7620-H7643 [14SE], H8602
        [24SE], E1725 [15SE], E1740 [16SE]
    ------ reauthorize and amend (S. 2206), conference report,
        H10201-H10207 [8OC], E2078 [11OC]
    ------ reauthorize and amend (S. 2206), permission to file
        conference report, H9647 [6OC]
    ------ reauthorize (H.R. 4271), E1338 [17JY]
    Congress:  accomplishments of the 105th Congress, H10642 [12OC],
        H10811 [13OC]
    ------ exclude points of order against amendments relative to an
        increase in the direct costs of Federal private sector mandates,
        H3443-H3446 [19MY]
    ------ exempt legislation resulting in an overall reduction in tax
        or tariff revenues from the unfunded mandates point of order
        requirement, H3430-H3436 [19MY]
    ------ permit points of order against provisions that affect
        legislation established to protect civil rights, H3446-H3448
        [19MY] permit points of order against provisions that affect
        legislation established to protect human health, safety, or the
        environment, H3436-H3442 [19MY], H3450 [19MY]
    Copyrights:  reform music licensing practices and fees, H1459-H1464
        [25MR], H1467-H1483 [25MR]
    Courts:  protection from litigation excesses (H.R. 3382), E319 [5MR]
    De La Torre, Carol:  Central California Hispanic Chamber of Commerce
        Business Woman of the Year award recipient, E125 [11FE]
    DEA:  imposition of fines for record keeping violations, E695 [29AP]
    DePass, Dee:  Minnesota SBA Media Small Business Advocate award
        recipient, E1145 [17JN]
    Dept. of Defense:  assess the impact of the Micropurchase Program
        and the advisability of increasing the purchase threshold, H3708
        [21MY]
    Dept. of the Interior:  Purchaser Road Credit Program funding, H6038
        [21JY]
    Drugs:  promote drug-free workplace programs (H.R. 3853),
        H4974-H4981 [23JN]
    Easterling, Jimmy W.:  Alabama Small Business Person of the Year
        award recipient, E1010 [3JN]
    Employment:  elimination of prevailing wage requirements for
        construction projects, E2185 [15OC]
    ------ 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]
    ------ reform standard for classifying technical workers as
        independent contractors for employment tax purposes (H.R. 3819),
        E790 [7MY]
    Fastener Quality Act:  compliance requirements, E2009 [9OC]
    Federal-State relations:  reduce State and local costs due to
        unfunded Federal mandates relative to bankruptcy reform,
        H4339-H4343 [10JN]
    Flory, John:  Minnesota SBA Financial Services Advocate of the Year
        award recipient, E1145 [17JN]
    Fluhrer Bakeries, Inc.:  anniversary, E625 [22AP]
    Fresno, CA:  anniversary of Fresno Business Council, E2219 [16OC]
    Fresno (CA) Bee:  Excellence in Business Award recipients, E909
        [20MY]
    Government:  procurement access for women-owned businesses (H. Res.
        313), H919 [10MR], H927 [10MR], H929 [10MR], H932 [10MR]
    Government regulations:  analyze impact and improve congressional
        deliberation of proposed Federal private sector mandates (H.R.
        1010), E458 [24MR]
    ----- analyze impact and improve congressional deliberation of
        proposed Federal private sector mandates (H.R. 3534),
        H3223-H3231 [13MY], H3430-H3452 [19MY], E955 [22MY], E964 [22MY]
    ----- analyze impact and improve congressional deliberation of
        proposed Federal private sector mandates (H.R. 3534),
        consideration (H. Res. 426), H3119-H3122 [13MY]
    ------ reduce Federal paperwork burden relative to small businesses
        (H.R. 3310), H1387 [24MR], H1563-H1581 [26MR], E471 [25MR], E513
        [30MR] reduce Federal paperwork burden relative to small
        businesses (H.R. 3310), consideration (H. Res. 396), H1559-H1562
        [26MR]
    ------ require reasonable notice to businesses of changes made to
        regulations imposed by Federal agencies (H.R. 4049), E1123
        [11JN]
    ------ treatment of fines for first-time violations of paperwork
        requirements by small businesses, H1572-H1581 [26MR]
    Greeley, CO:  tribute to Morrell and Associates (business), E1111
        [11JN]
    Guam:  anniversary of M.V. Pangilinan Enterprises, Inc., E991 [3JN]
    Heitzman, Mearle:  Central Valley Chapter of the California
        Restaurant Association honoree, E2221 [16OC]
    International Working Women's Day:  observance, H929 [10MR]
    Ion Edge Corp.:  SBA National Tibbetts Award recipient, E2178 [15OC]
    IRS:  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], 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]
    Jones, Charles:  Minnesota SBA Veteran Small Business Advocate award
        recipient, E1145 [17JN]
    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]
    Leesberg, Troy:  Minnesota SBA Young Entrepreneur of the Year award
        recipient, E1145 [17JN]
    Lin, Michael:  Guam Chamber of Commerce Small Business Person of the
        Year Award recipient, E1293 [14JY]
    Locketz, Jeff:  Minnesota SBA Minority Small Business Advocate Award
        recipient, E1145 [17JN]
    Long Island, NY:  tribute to women small business owners, E396
        [17MR]
    McCloskey, Sue:  Minnesota SBA Small Business Person of the Year
        award recipient, E1145 [17JN]
    Medicaid:  application of certain Federal intergovernmental
        mandates, H3229-H3231 [13MY]
    Minimum wage:  level, H1303 [19MR], H1783 [31MR], H2106 [21AP],
        H3078 [12MY], H5850-H5857 [17JY], E445 [24MR], E1052 [5JN]
    ------ level (H.R. 3100), H21 [27JA]
    National Labor Relations Act:  legislative review, E699 [29AP]
    National Small Business Week:  observance, E1053 [5JN]
    NLRB:  treatment of businesses, labor organizations, and employees
        (H.R. 3246), H1210 [17MR], H1455 [25MR], H1556 [26MR], H1558
        [26MR], H1599 [26MR], H1609-H1623 [26MR], E195 [24FE], E504
        [27MR], E510 [30MR], E518 [30MR], E544 [1AP]
    ----- treatment of businesses, labor organizations, and employees
        (H.R. 3246), consideration (H. Res. 393), H1600-H1609 [26MR]
    Owner-Operator Independent Driver Association:  tribute, E2224
        [16OC]
    Patchogue, NY:  anniversary of Chamber of Commerce, E1992 [9OC]
    Pennsylvania Free Enterprise Week:  observance, E965 [22MY]
    Port Huron, MI:  anniversary of Brass Rail (business), E1133 [16JN]
    Republican Party:  national agenda, H323-H327 [4FE]
    Rhode Island:  tribute to SBA branch, E770 [6MY]
    Saginaw African-American Minority Business Association:  tribute,
        E2011 [10OC]
    Santa Maria, CA:  tribute to GSS Family Thrift Store fundraising
        efforts for homeless shelters, E1378 [22JY]
    SBA:  funding, E1572 [7AU]
    ------ HUB Zone Empowerment Contracting Program funding, E1572 [7AU]
    ------ National Women's Business Council funding, H7172 [4AU], H7173
        [4AU]
    ------ Small Business Investment Company Program funding, H7174
        [4AU]
    Schmidt-Marcotte, Inc.:  anniversary, H1832-H1834 [31MR]
    Schmitz, Vernon:  Minnesota SBA Young Entrepreneur of the Year award
        recipient, E1145 [17JN]
    Shortridge, Peter:  Minnesota SBA Small Business Exporter of the
        Year award recipient, E1145 [17JN]
    Small Business Investment Act:  technical corrections (H.R. 3412),
        H1399 [24MR], H1400 [24MR]
    Smith, Marvin R.:  National Minority Advocate of the Year Award
        recipient, E1771 [22SE]
    Smith & Oby Co.:  anniversary, E1694 [10SE]
    Springfield, MA:  anniversary of Kavanaugh Furniture (business),
        E1050 [5JN]
    St. Louis Small Business Monthly (publication):  anniversary, E204
        [24FE]
    Stoney's Restaurant (business):  anniversary, E723 [30AP]
    Superior Die Set Corp.:  anniversary, E1575 [7AU]
    Taxation:  allow credits to small businesses for certain expenses of
        long-term training of employees in highly skilled metalworking
        trades (H.R. 3110), E200 [24FE]
    ------ expand the exclusion for qualified small business stock and
        increase the annual limit for incentive stock options (H.R.
        4685), E1892 [2OC]
    ------ extend research and development tax credit, E168 [12FE], E949
        [22MY]
    ------ full deduction of health insurance costs for self-employed
        individuals, E1833 [28SE]
    ------ improve pension portability for defined benefit plans (H.R.
        3101), E10 [27JA], E14 [27JA]
    ------ 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]
    ------ S corporation reform (H.R. 4285), E1365 [21JY]
    ------ treatment of employer health insurance deductions, H4656
        [17JN], H4657 [17JN], H4659 [17JN], H4663 [17JN]
    ------ treatment of family-owned businesses relative to estate tax
        (H.R. 4521), E1639 [7AU]
    ------ treatment of small coach builders relative to fuel economy
        standards (H.R. 4165), E1236 [25JN]
    U.S.-Sub-Saharan Africa Trade and Economic Cooperation Forum:
        encourage joint ventures between small and large businesses,
        H1070-H1072 [11MR]
    Weld County, CO:  tribute to Tigges farmers market, E1882 [2OC]
    Wheeler, Herb:  North Quabbin Chamber of Commerce Citizen of the
        Year award recipient, E848 [13MY]
    Winsor, Deb:  Minnesota SBA Women in Business Advocate award
        recipient, E1145 [17JN]
  Remarks in Senate
    Adams, Roberta:  Massachusetts Small Business Person of the Year
        award recipient, S5732 [5JN]
    Advisory Commission on Electronic Commerce:  study effects of
        moratorium on taxation of Internet sales on retail businesses
        and State and local governments, S11660-S11669 [7OC], S12220
        [9OC]
    African Americans:  tribute to businesses and entrepreneurs, S672
        [11FE]
    Agriculture:  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]
    Ameritech (company):  acquisition of alarm monitoring companies
        relative to Telecommunications Act, S3227 [3AP]
    Bankruptcy:  conversion of non-exempt assets into exempt homestead
        property, S10186 [10SE]
    ------ reform laws, S1208-S1210 [2MR]
    ------ reform laws (H.R. 3150), S7520 [6JY], S7610 [7JY],
        S10787-S10789 [23SE], S10937 [24SE], S10938 [24SE]
    ------ reform laws (H.R. 3150), conference report, S12137 [9OC],
        S12151 [9OC]
    ------ reform laws (H.R. 3150), conference report--motion to
        proceed, S12140-S12148 [9OC]
    ------ reform laws (H.R. 3150), insert S. 1301 language in lieu,
        S10236 [11SE], S10767 [23SE]
    ------ treatment of child support and alimony payments, S9926 [3SE]
    ------ treatment of credit card debt, S10186 [10SE]
    ------ treatment of fraudulently incurred debts, S10187 [10SE]
    ------ treatment of non-dischargeable debts, S10187 [10SE]
    Big Sky Airlines:  anniversary, S12024 [8OC]
    Business and industry:  bankruptcy reform (S. 1914), S3129 [2AP]
    ------ ensure economic equity for women (S. 71), S3116 [2AP], S6033
        [10JN] ensure economic equity for women (S. 71), star print,
        S2878 [31MR]
    ------ hiring of certain individuals whose sole purpose of seeking
        employment is union organization and representation,
        S10270-S10283 [14SE], S10304-S10309 [14SE]
    ------ provide assistance to microenterprises in developing
        countries (S. 2152), S6037-S6041 [10JN]
    ------ provide assistance to microenterprises in developing
        countries, S9725 [1SE]
    Christenson, Sandra:  appointment to National Women's Business
        Council, S6326 [15JN]
    Colleges and universities:  require free market competition between
        on-campus and off-campus businesses providing supplies and
        services to students (S. 2490), S10520 [17SE]
    Colorado:  tribute to the Business Women's Network, S12592 [14OC]
    Community Reinvestment Act:  credit requirements for small community
        banks, S8969-S8982 [24JY], S8987 [24JY], S9017 [27JY],
        S9018-S9030 [27JY], S9090-S9092 [28JY]
    ------ expansion, S11178-S11180 [30SE], S11440-S11442 [5OC]
    Community Services Block Grant Program:  reauthorize and amend (S.
        2206), S7009 [24JN], S9067-S9087 [27JY], S9421 [30JY]
    ------ reauthorize and amend (S. 2206), S10617 [18SE], S10633 [18SE]
    ------ reauthorize and amend (S. 2206), conference report,
        S11865-S11872 [8OC], S12686-S12688 [20OC] reauthorize and amend
        (S. 2206), conference report--unanimous-consent agreement,
        S11808 [7OC], S11865 [8OC]
    Computers:  establish a pilot loan guarantee program to address year
        2000 problems of small businesses (S. 2372), S9431 [30JY]
    Copyrights:  reform music licensing practices and fees, S12434
        [12OC]
    Courts:  awarding of attorneys' fees to private parties who prevail
        in litigation against the Federal Government, S4469 [7MY]
    ----- awarding of attorneys' fees to private parties who prevail in
        litigation against the Federal Government (S. 1613), S452 [5FE]
    Credit unions:  business lending requirements, S9007-S9018 [27JY],
        S9019 [27JY], S9031 [27JY]
    Dept. of Agriculture:  authorize guaranteed farm ownership loans and
        guaranteed farm operating loans (S. 1774), S2122 [17MR]
    ------ Market Access Program funding, S8204-S8213 [15JY], S8324
        [16JY], S11560 [6OC]
    Dept. of Defense:  eligibility of small businesses in Indian
        Subcontracting Incentive Program, S9384 [30JY]
    ------ improve acquisition process for Small Business Innovation
        Research Program projects, S6676 [19JN], S6677 [19JN]
    Dept. of Energy:  improve the ability of small businesses, Federal
        agencies, industry, and universities to work with contractor-
        operated facilities, S6823 [22JN], S7137 [25JN], S7138 [25JN]
    ----- improve the ability of small businesses, Federal agencies,
        industry, and universities to work with contractor-operated
        facilities (S. 1874), S2719 [27MR]
    Dept. of Transportation:  judicial review of constitutional claims
        against Disadvantaged Business Enterprise Program, S8894-S8899
        [23JY]
    DeRossi and Son Co.:  SBA Administrator's Award for Excellence
        recipient, S7696 [8JY]
    Employment:  establish regional partnerships to train workers in the
        area of information technology, S4260 [5MY]
    ----- establish regional partnerships to train workers in the area
        of information technology (S. 2021), S3938-S3940 [30AP]
    ------ minimum wage and overtime exemptions for licensed funeral
        directors (S. 2405), S9562 [31JY]
    ------ reform standard for classifying technical workers as
        independent contractors for employment tax purposes (S. 1924),
        S3139 [2AP]
    ------ tribute to businesses who employ members of the National
        Guard or Reserve forces, S9992 [8SE]
    Families and domestic relations:  expand tax credits and grant
        programs to increase affordability, quality, and safety of child
        care (S. 1577), S115-S123 [28JA]
    Farmer, Cassie:  Massachusetts Small Business Person of the Year
        award recipient, S5732 [5JN]
    Federal aid programs:  provide grants to microenterprise
        organizations to assist disadvantaged entrepreneurs (S. 2190),
        S6567-S6570 [18JN], S7294 [26JN]
    FEMA:  tribute to Project Impact, S8439 [17JY]
    Food:  labeling of meat relative to preparation and serving by
        restaurants, S8315 [16JY]
    Fortner, Charles W.:  SBA Young Entrepreneur of the Year award
        recipient, S8151 [14JY]
    Future Business Leaders of America--Phi Beta Lambda (organization):
        tribute, S855 [23FE]
    Glacier Bay National Park:  management of commercial fishing
        activity, S11095 [29SE], S11135-S11139 [30SE]
    Government regulations:  provide regulatory assistance (S. 1957),
        S3222 [3AP]
    ------ reduce Federal paperwork burden relative to small businesses
        (S. 1867), S2663 [26MR]
    Hochberg, Fred P.:  nomination to be SBA Deputy Administrator, S5484
        [22MY]
    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, S4393-S4397 [6MY],
        S4402 [6MY]
    ------ extend burden of proof requirements to all tax liabilities,
        S4484 [7MY], S4485 [7MY]
    ------ improve electronic filing of tax and information returns,
        S4484 [7MY]
    ------ limit disclosure and use of Federal tax return information to
        States for purposes of administering State income tax laws,
        S4487 [7MY]
    ------ prohibit request to taxpayers to give up rights to sue, S4485
        [7MY]
    ------ prohibit use of random audits in examination process, S9235
        [29JY]
    ------ prohibit use of random audits in its examination process,
        S4481 [7MY], S4512-S4514 [7MY]
    ------ prohibit use of random audits in its examination process (S.
        2008), S3791 [29AP], S4032 [1MY]
    ------ 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], 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]
    ------ termination of employees for willful failure to file income
        tax returns or threatening an audit for retaliatory purposes,
        S4486 [7MY]
    ------ treatment of electronic signature verification for taxpayers
        filing returns electronically, S4429-S4432 [6MY]
    Kaiser, Inez:  Dept. of Commerce Minority in Business Development
        Agency National Minority Advocate of the Year award recipient,
        S4743 [12MY]
    Kapsch, Doug and Julie:  South Dakota Small Business Owners of the
        Year award recipients, S6326 [15JN]
    Manchester, NH:  anniversary of St. Mary's Bank, S12997 [12NO]
    Martinelli, Bernadette:  SBA National Women in Business Advocate
        award recipient, S6292 [12JN]
    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 Cattlemen's Beef Association:  anniversary, S303 [3FE]
    National Guard:  anniversary of the National Committee for Employer
        Support of the Guard and Reserve, S7606 [7JY]
    National Small Business Week:  observance, S5656 [4JN], S5732 [5JN],
        S6326 [15JN]
    NLRB:  recovery of attorneys' fees by small businesses and labor
        organizations who prevail in proceedings (S. 1684), S1073 [26FE]
    ------ treatment of businesses, labor organizations, and employees
        (S. 2085), S4915 [14MY]
    Norwich, VT:  tribute to Dan & Whit's General Store (business), S854
        [23FE]
    NSF:  Small Business Innovative Research Program funding, S4662
        [12MY], S4663 [12MY]
    Owen, Dixie L.:  SBA Small Business Disaster Recovery Phoenix Award
        recipient, S5779 [9JN]
    Pensions:  ensure accessibility, portability, and protection of
        retirement benefits (S. 2339), S8672-S8676 [21JY]
    Portable Practical Educational Preparation, Inc.:  anniversary,
        S1900 [12MR]
    Positive Systems, Inc.:  Montana Governor's Excellence in Exporting
        Award Certificate of Appreciation recipient, S3116 [2AP]
    SBA:  establish disaster mitigation pilot program, S2611 [26MR]
    ------ improve loan programs (S. 2448), S9978 [8SE]
    ------ improve programs (S. 2407), S9563 [31JY]
    ------ Office of Advocacy funding, S8876 [23JY]
    ------ training and technical assistance funding relative to small
        businesses in rural Alaska, S8648 [21JY]
    ------ University of New Hampshire funding to provide high
        technology assistance to rural small-to-medium-sized
        manufacturers, S8877 [23JY]
    ------ women's business centers funding (S. 2157), S6181-S6183
        [11JN], S6638 [18JN]
    Schoor DePalma Inc.:  anniversary, S3300 [20AP]
    Semitool, Inc.:  SBA Entrepreneurial Success Award recipient, S5029
        [18MY]
    Senate Rules:  insertion of language in conference report that was
        not committed to them by either House, S7660-S7662 [8JY],
        S7672-S7675 [8JY]
    Shipping industry:  allow non-vessel-operating common carriers to
        offer service contracts to shippers, S3199-S3201 [3AP],
        S3306-S3311 [21AP]
    Small Business Investment Act:  technical corrections (H.R. 3412),
        S11196-S11209 [30SE]
    Tax Freedom Day:  observance, S4469 [7MY]
    Taxation:  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]
    ------ allow deduction for long-term care services for individuals
        not eligible for employer-provided long-term health coverage (S.
        2492), S10522 [17SE], S10523 [17SE]
    ------ capital gains rates, tax incentives, and income averaging for
        farmers (S. 2371), S9426-S9431 [30JY]
    ------ clarify treatment of agricultural cooperatives and allow
        declaratory judgment relief for such cooperatives (S. 2498),
        S10591 [18SE]
    ------ designate renewal communities (S. 1995), S3715-S3720 [28AP]
    ------ eliminate the temporary increase in unemployment tax (S.
        2170), S6405 [16JN]
    ------ elimination of estate and gift taxes (S. 2318), S8382 [16JY]
    ------ enhance the portability of retirement benefits (S. 2329),
        S8484 [17JY], S8516 [17JY]
    ------ exempt small issue bonds for agriculture from the State
        volume cap (S. 2501), S10591 [18SE]
    ------ expand S corporation eligibility for banks and small
        businesses (S. 2346), S8920 [23JY], S8977 [24JY], S8978 [24JY],
        S8981 [24JY]
    ------ expand S corporation eligibility for banks and small
        businesses (S. 2346), S9889 [2SE]
    ------ extend research and development tax credit, S12535 [14OC]
    ------ extend research and development tax credit (S. 2072), S4823
        [13MY]
    ------ extend the placed-in-service date for biomass and coal
        facilities (S. 2233), S7196 [25JN], S7197 [25JN]
    ------ 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]
    ------ grant States the authority to require out-of-State sellers to
        collect sales or use taxes on goods shipped into the State (S.
        1586), S229-S231 [29JA], S4214 [4MY]
    ------ improve and permanently extend the research and
        experimentation tax credit (S. 2268), S7578 [7JY]
    ------ improve and permanently extend the research and
        experimentation tax credit, S12764 [21OC]
    ------ improve and permanently extend the research and
        experimentation tax credit (S. 2268), S11007-S11009 [28SE]
    ------ increase allowable rebate for farmers to offset current
        operating losses (S. 2467), S10320 [14SE]
    ------ 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]
    ------ reduce holding period for certain capital gains rates (S.
        1748), S1884 [12MR]
    ------ State offsets relative to Federal tax refunds, S4468 [7MY]
    ------ treatment of estate, gift, and generation-skipping transfer
        taxes, S254 [2FE]
    ------ treatment of printed wiring boards and printed wiring
        assembly equipment (S. 2162), S6185 [11JN], S6831 [22JN]
    ------ treatment of small business meal and entertainment expenses
        (S. 2473), S10384 [15SE]
    Taxpayer Relief Act:  restore and modify provisions relative to tax
        relief for agricultural production facilities sold to farmer
        cooperatives (H.R. 2513), S12943 [21OC]
    Tazzia, Tamara Van Wormer:  Clawson, MI, Chamber of Commerce
        Business Person of the Year Award recipient, S1799 [11MR]
    U.S. Olympic Committee:  exemption on the use of the word
        ``Olympic'' by Washington businesses, S12800 [21OC]
    Women's Business Development Center:  anniversary of Entrepreneurial
        Women's Conference, S9800 [1SE]
    ------ tribute to Entrepreneurial Woman's Conference, S5463 [22MY]
    Wyatt, Ruby L.:  SBA Small Business Disaster Recovery Phoenix Award
        recipient, S5779 [9JN]
    Yaron, Lior S.:  Kentucky Small Business Person of the Year award
        recipient, S5779 [9JN]
    Youngs, Ross O.:  SBA Small Business Person of the Year award
        recipient, S5577 [2JN]
  Reports filed
    Analyze Impact and Improve Congressional Deliberation of Proposed
        Federal Private Sector Mandates:  Committee on Rules (House)
        (H.R. 3534) (H. Rept. 105-515), H3012 [7MY]
    Bankruptcy Reform Act:  Committee of Conference (H.R. 3150) (H.
        Rept. 105-794), H10010 [7OC]
    ------ Committee on the Judiciary (House) (H.R. 3150) (H. Rept. 105-
        540), H3366 [18MY]
    Community Opportunities, Accountability, and Training and
        Educational Services Act:  Committee of Conference (S. 2206) (H.
        Rept. 105-788), H9722 [6OC]
    Community Services Block Grant Program Reauthorization:  Committee
        on Education and the Workforce (House) (H.R. 4271) (H. Rept.
        105-686), H7428 [7AU]
    Community Services Block Grant Program Reauthorization and
        Amendments:  Committee on Labor and Human Resources (Senate) (S.
        2206) (S. Rept. 105-256), S8657 [21JY]
    Consideration of Conference Report on H.R. 2676, IRS Restructuring
        and Reform Act:  Committee on Rules (House) (H. Res. 490) (H.
        Rept. 105-602), H5296 [24JN]
    Consideration of Conference Report on H.R. 3150, Bankruptcy Reform
        Act:  Committee on Rules (House) (H. Res. 586) (H. Rept. 105-
        799), H10075 [8OC]
    Consideration of H.R. 2888, Sales Incentive Compensation Act:
        Committee on Rules (House) (H. Res. 461) (H. Rept. 105-572),
        H4324 [9JN]
    Consideration of H.R. 3150, Bankruptcy Reform Act:  Committee on
        Rules (House) (H. Res. 462) (H. Rept. 105-573), H4324 [9JN]
    Consideration of H.R. 3246, Fairness for Small Business and
        Employees Act:  Committee on Rules (House) (H. Res. 393) (H.
        Rept. 105-463), H1548 [25MR]
    Consideration of H.R. 3310, Federal Paperwork Burden Reduction
        Relative to Small Businesses:  Committee on Rules (House) (H.
        Res. 396) (H. Rept. 105-466), H1549 [25MR]
    Consideration of H.R. 3534, Mandates Information Act:  Committee on
        Rules (House) (H. Res. 426) (H. Rept. 105-529), H3104 [12MY]
    Consideration of H.R. 4579, Taxpayer Relief Act:  Committee on Rules
        (House) (H. Res. 552) (H. Rept. 105-744), H8626 [24SE]
    Federal Paperwork Burden Reduction Relative to Small Businesses:
        Committee on Government Reform and Oversight (House) (H.R. 3310)
        (H. Rept. 105-462), H1444 [24MR]
    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]
    Mandates Information Act:  Committee on Governmental Affairs
        (Senate) (S. 389) (S. Rept. 105-299), S9877 [2SE]
    NLRB Treatment of Businesses, Labor Organizations, and Employees:
        Committee on Education and the Workforce (House) (H.R. 3246) (H.
        Rept. 105-453), H1298 [18MR]
    Nomination of Fred P. Hochberg To Be SBA Deputy Administrator:
        Committee on Small Business (Senate), S5019 [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]
    Small Business Investment Act Technical Corrections:  Committee on
        Small Business (House) (H.R. 3412) (H. Rept. 105-450), H1235
        [17MR]
    ------ Committee on Small Business (Senate) (H.R. 3412) (S. Rept.
        105-347), S10984 [25SE]
    Taxpayer Relief Act:  Committee on Ways and Means (House) (H.R.
        4579) (H. Rept. 105-739), H8527 [23SE]
  Reports to constituents
    Hamilton, Representative:  Bankruptcy Reform, E1153 [17JN]
  Rulings of the Chair
    Bankruptcy:  reform laws (H.R. 3150), consideration (H. Res. 462),
        H4339 [10JN]
    IRS:  restructure and reform (H.R. 2676), conference report, S7660
        [8JY], S7673 [8JY]
  Statements
    Bankruptcy Reform Act:  National Consumer Bankruptcy Coalition,
        H4355 [10JN]
    ------ Representative Gekas, E88 [4FE]
    Consumer Bankruptcy Reform Act:  Executive Office of the President,
        S10787 [23SE]
    Credit Union Membership Access Act:  Executive Office of the
        President, S8963 [24JY]
  Summaries
    Bankruptcy Reform Act (H.R. 3150), H4340 [10JN]
    Community Development Banking and Financial Institutions Act
        Technical Corrections (H.R. 3617), E541 [1AP]
    Enhance the Portability of Retirement Benefits (S. 2329),
        S8485-S8487 [17JY]
    National Labor Relations Act Legislative Review:  Independent
        Electrical Contractors (organization), E699 [29AP]
    Pension Improvement Act (H.R. 3101), E14 [27JA]
    S Corporation Tax Reform (H.R. 4285), E1365 [21JY]
    Taxpayer Relief Act (H.R. 4579):  Lautenberg Amendment, S11627 [6OC]
  Tables
    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]
    Federal agency paperwork performance standards:  OMB, H1573 [26MR]
    State unemployment compensation system reserves, S6406 [16JN], S6407
        [16JN]
    Tax relief for farmers and ranchers vs. interest rate relief, H8964
        [26SE]
    Uncollected sales tax on mail order goods (1994), S232 [29JA]
    Women owned businesses--percent of growth, 1987-96, S1402 [5MR]
  Testimonies
    IRS Restructuring and Reform Act:  John Colaprete, S4224 [5MY]
  Texts of
    H. Con. Res. 346, correct enrollment of H.R. 3150, Bankruptcy Reform
        Act, H10243 [9OC]
    H. Con. Res. 346, correct enrollment of H.R. 3150, provisions,
        H10243 [9OC]
    H. Res. 393, consideration of H.R. 3246, Fairness for Small Business
        and Employees Act, H1600 [26MR]
    H. Res. 396, consideration of H.R. 3310, Federal paperwork burden
        reduction relative to small businesses, H1559 [26MR]
    H. Res. 426, consideration of H.R. 3534, Mandates Information Act,
        H3119 [13MY]
    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. 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. 586, consideration of conference report on H.R. 3150,
        Bankruptcy Reform Act, H10224 [9OC]
    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. 3150, Bankruptcy Reform Act, H4374-H4394 [10JN]
    H.R. 3150, Consumer Bankruptcy Reform Act, S10767-S10786 [23SE]
    H.R. 3246, Fairness for Small Business and Employees Act, H1618
        [26MR]
    H.R. 3310, Federal paperwork burden reduction relative to small
        businesses, H1571 [26MR]
    H.R. 3412, Small Business Investment Act technical corrections,
        H1399 [24MR]
    ------, S11203 [30SE]
    H.R. 3412, Year 2000 Readiness and Small Business Programs
        Restructuring and Reform Act, S11197 [30SE]
    H.R. 3534, Mandates Information Act, H3229 [13MY]
    H.R. 3853, Drug-Free Workplace Act, H4974 [23JN]
    H.R. 4579, Taxpayer Relief Act, H8806-H8835 [25SE]
    H.R. 4738, provide relief for farmers and small businesses and
        extend certain expiring tax provisions, H10622-H10628 [12OC]
    S. 1573, Fair Minimum Wage Act, S56 [27JA]
    S. 1577, Caring for Children Act, S116-S119 [28JA]
    S. 1586, Consumer and Main Street Protection Act, S231 [29JA]
    S. 1613, awarding of attorneys' fees to private parties who prevail
        in litigation against the Federal Government, S453 [5FE]
    S. 1669, Putting the Taxpayer First Act, S922-S927 [24FE]
    S. 1684, Fair Access to Indemnity and Reimbursement Act, S1074
        [26FE]
    S. 1747, Taxpayer Bill of Rights 3, S1780-S1784 [11MR]
    S. 1748, Capital Gains Simplification Act, S1884 [12MR]
    S. 1774, Dept. of Agriculture guaranteed farm ownership loans and
        guaranteed farm operating loans, S2123 [17MR]
    S. 1805, Fair Minimum Wage Act, S2305 [19MR]
    S. 1874, Dept. of Energy Small Business and Industry Partnership
        Enhancement Act, S2720 [27MR]
    S. 1924, Technical Workers Fairness Act, S3139 [2AP]
    S. 2021, Technology Skills Partnership Act, S3939 [30AP]
    S. 2085, Fairness for Small Business and Employees Act, S4915 [14MY]
    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. 2152, Microcredit for Self-Sufficiency Act, S6039 [10JN]
    S. 2162, Printed Circuit Investment Act, S6186 [11JN]
    S. 2170, eliminate the temporary increase in unemployment tax, S6406
        [16JN]
    S. 2190, Program for Investment in Microentrepreneurs Act, S6568
        [18JN]
    S. 2206, Community Opportunities, Accountability, and Training and
        Educational Services Act, S9067-S9082 [27JY]
    ------, S10617-S10633 [18SE], H7620-H7638 [14SE]
    S. 2233, extend the tax placed-in-service date for biomass and coal
        facilities, S7196 [25JN]
    S. 2268, improve and permanently extend the research and
        experimentation tax credit, S7578 [7JY]
    ------, S11008 [28SE]
    S. 2318, Estate and Gift Tax Rate Reduction Act, S8382 [16JY]
    S. 2346, Small Business and Financial Institutions Tax Relief Act,
        S8920 [23JY]
    S. 2371, Family Investment and Rural Savings Tax Act, S9428-S9430
        [30JY]
    S. 2372, Small Business Year 2000 Readiness Act, S9432 [30JY]
    S. 2407, Small Business Programs Restructuring and Reform Act,
        S9564-S9567 [31JY]
    S. 2448, Small Business Loan Enhancement Act, S9979 [8SE]
    S. 2473, tax treatment of small business meal and entertainment
        expenses, S10384 [15SE]
    S. 2492, Long-Term Care and Retirement Security Act, S10616 [18SE]