CORPORATIONS
Addresses
Clash of Cultures—Personal Autonomy Versus Corporate Bondage: Henry Buchwald, S4396-S4399 [28AP]
Amendments
Native Americans: promote economic development and investment on Indian reservations (S. 401), S10956 [15SE]
Analyses
S Corporation Tax Reform (H.R. 689), E196 [10FE]
Bills and resolutions
Antitrust policy: require companies to file a premerger notification with the Dept. of Justice or the FTC if the size of the transaction exceeds certain monetary thresholds (see S. 1854), S13972 [4NO]
Business and industry: reduce corporate welfare (see H.R. 1470), H2132 [15AP]
———require certain parent corporations of Federal contractors to provide health care benefits to retired employees of the contractor (see H.R. 3506), H12793 [18NO]
Charities: improve disclosure of charitable contributions (see H.R. 887), H824 [1MR]
Computers: minimize the disruption of Government and private sector operations caused by the year 2000 computer problem (see H.R. 1502), H2271 [21AP]
Dept. of the Treasury: prohibit issuance of regulations dealing with hybrid transactions (see S. 572), S2503 [10MR] (see H.R. 672), H585 [10FE]
Drugs: provide incentives for the development of medications to treat drug addiction (see S. 885), S4256 [27AP]
Federal aid programs: eliminate Federal subsidies (see H.R. 2203), H4340 [15JN]
———review, reform, and terminate unnecessary and inequitable Federal subsidies (see S. 1977), S15089 [19NO]
Foreign policy: provide incentives to corporations to invest in developing countries, debt relief for developing countries, and a method for repayment of money owed to the U.S. (see H.R. 3211), H11480 [3NO]
Housing: authorize trusts to hold memberships in nonprofit cooperative ownership housing corporations which own certain insured mortgaged properties (see H.R. 2491), H5456 [13JY]
International Olympic Committee: applicability of the Foreign Corrupt Practices Act to combat official corruption in international business transactions (see S. 797, 803), S3695 [14AP]
———prohibit U.S. corporations from providing financial support until institutional reforms are adopted (see H.R. 1370), H1866 [12AP]
Medicare: disclose staffing and performance data, provide whistleblower protections, and review mergers and acquisitions relative to Medicare providers (see H.R. 1288), H1799 [25MR]
Native Americans: promote economic development and investment on Indian reservations (see S. 401), S1414 [10FE]
Pensions: protect benefits of employees in defined benefit plans and enforce age discrimination requirements relative to tax legislation on defined benefit plans becoming cash balance plans (see S. 1640), S11430 [24SE] (see H.R. 2902), H8468 [21SE]
Political campaigns: require disclosure of funding sources for certain candidate advocacy advertising (see H.R. 227), H239 [7JA]
Puerto Rico: provide wage-based tax credits (see S. 212), S343 [19JA] (see H.R. 2138), H4127 [10JN]
SEC: limit collection of certain fees (see H.R. 1256), H1695 [24MR] (see H.R. 2441), H5333 [1JY]
Taxation: capital gains rates (see H.R. 1407), H2053 [14AP]
———capital gains rates and indexing of certain assets (see H.R. 14), H224 [6JA]
———deny employers a deduction for payments of excessive compensation (see H.R. 740), H643 [11FE]
———disallow benefits claimed to arise from corporate transactions without substantial economic substance (see H.R. 2255), H4614 [17JN]
———eliminate certain unfair provisions (see H.R. 2414), H5331 [1JY]
———enhance the portability of retirement benefits (see S. 1357), S8373 [13JY] (see H.R. 739), H643 [11FE]
———establish a recovery period for franchise property, shorten recovery period for depreciation of certain leasehold improvements, and allow capital gain treatment on the transfer of certain franchises (see H.R. 2402), H5178 [30JN]
———exempt transfers of family-owned businesses from estate taxes (see H.R. 1105), H1258 [11MR] (see H.R. 1278), H1696 [24MR]
———expand incentives for construction and renovation of public schools and provide incentives for corporations to participate in cooperative agreements with public schools in distressed areas (see S. 1454), S9529 [28JY] (see H.R. 1660), H2634 [4MY]
———expand incentives for construction and renovation of public schools and provide incentives for corporations to participate in cooperative agreements with public schools in distressed areas (H.R. 1660), consideration (see H. Res. 240), H5334 [1JY]
———expand S corporation eligibility for banks (see S. 875), S4184 [26AP] (see H.R. 242), H240 [7JA] (see H.R. 1586), H2372 [27AP] (see H.R. 1638), H2544 [29AP] (see H.R. 1994), H3710 [27MY]
———prevent abuse of the enhanced charitable deduction for overseas contributions of drugs (see H.R. 3197), H11371 [2NO]
———prohibit certain allocations of S corporation stock held by an employee stock ownership plan (see S. 1732), S12634 [14OC] (see H.R. 3082), H10119 [14OC]
———provide additional retirement savings opportunities for small employers and self-employed individuals (see S. 487), S2008 [25FE] (see H.R. 352), H268 [19JA]
———provide for an election for special tax treatment of certain S corporation conversions (see S. 1904), S14532 [10NO]
———provide incentives for the ownership and control of corporations by employees (see H.R. 1462), H2132 [15AP]
———provide tax credits for Indian investment and employment (see H.R. 1945), H3693 [26MY]
———reduce capital gains rates and provide dividend income exclusion for individuals (see S. 53), S339 [19JA]
———reform corporate alternative minimum tax (see S. 1299), S7819 [29JN] (see H.R. 2318), H4821 [23JN]
———relief of certain corporations from a tax liability incurred by the import of halon-1211 for recycling purposes (see H.R. 2805), H7885 [5AU]
———repeal alternative minimum tax (see H.R. 2364), H4992 [25JN]
———repeal corporate alternative minimum tax (see S. 54), S339 [19JA]
———repeal personal holding company tax (see H.R. 2111), H4023 [9JN]
———repeal the Federal estate and gift taxes and the alternative minimum tax on individuals and corporations (see H.R. 3074), H10119 [14OC]
———S corporation reform (see S. 1415), S9072 [22JY] (see H.R. 689), H585 [10FE]
———simplify Internal Revenue Code through revenue neutral proposals (see H.R. 1420), H2054 [14AP]
———treatment of capital gains earned by designated settlement funds (see H.R. 580), H459 [4FE]
———treatment of cooperative housing corporations (see H.R. 3403), H12108 [16NO]
———treatment of corporate derivative transactions relative to its stock (see H.R. 3283), H11853 [9NO]
———treatment of corporate reorganization or division (see S. 773), S3634 [13AP]
———treatment of depreciable business assets (see H.R. 1602), H2468 [28AP]
———treatment of distributions from publicly traded partnerships (see H.R. 607), H460 [4FE]
———treatment of economic subsidies provided by State and local governments to lure or retain businesses (see H.R. 1060), H1162 [10MR]
———treatment of swap fund transactions (see H.R. 2705), H7025 [4AU]
Descriptions
S Corporation Tax Reform (S. 1415), S9077 [22JY]
Explanations
Small Business and Financial Institutions Tax Relief Act (S. 875), S4187 [26AP], S4645 [4MY]
Letters
Eliminate certain unfair tax provisions: Grover G. Norquist, Americans for Tax Reform (organization), H5328 [1JY]
Lists
State bonds under H.R. 1660, Public School Modernization Act, E846 [4MY]
Messages
Today and Tomorrow—Outlook for Corporate Strategies: Kofi Annan, U.N., E2034 [6OC]
Remarks in House
Business and industry: reduce corporate welfare (H.R. 1470), E682 [15AP]
———relocation to foreign countries, H4676 [22JN]
China, People's Republic of: agricultural trade agreements with the U.S., H8084 [9SE]
Computers: minimize the disruption of Government and private sector operations caused by the year 2000 computer problem (H.R. 1502), E737 [22AP]
Dept. of the Treasury: prohibit issuance of regulations dealing with hybrid transactions (H.R. 672), E187 [10FE]
Foreign trade: access of U.S. business to markets, H5183 [1JY]
Government regulations: analyze extent to which costs imposed on incorporated entities by regulatory programs are offset by Federal subsidies, H6374-H6378 [26JY]
Great Lakes: prohibit the sale or diversion of water to foreign countries, businesses, corporations, and individuals, H2295 [22AP], H6380 [26JY]
International Olympic Committee: prohibit U.S. corporations from providing financial support until institutional reforms are adopted (H.R. 1370), E607 [12AP]
International relations: responsibility of international business community to promote human rights, E2034 [6OC]
Political campaigns: require disclosure of funding sources for certain candidate advocacy advertising (H.R. 227), E26 [7JA]
Puerto Rico: provide wage-based tax credits (H.R. 2138), E1223 [10JN]
SEC: limit collection of certain fees (H.R. 1256), E729 [21AP]
Taxation: capital gains rates (H.R. 1407), E635 [14AP]
———deny employers a deduction for payments of excessive compensation (H.R. 740), E211 [11FE]
———disallow benefits claimed to arise from corporate transactions without substantial economic substance (H.R. 2255), H9306 [5OC]
———eliminate certain unfair provisions (H.R. 2414), H5183, H5328 [1JY]
———expand incentives for construction and renovation of public schools and provide incentives for corporations to participate in cooperative agreements with public schools in distressed areas (H.R. 1660), H4216 [14JN], H6967, H6968, H6971, H6972 [4AU], H7984 [8SE], H8868 [27SE], H9183, H9187 [30SE], H12173 [17NO], E844 [4MY], E1751 [5AU]
———prevent abuse of the enhanced charitable deduction for overseas contributions of drugs (H.R. 3197), H11203 [2NO]
———prohibit certain allocations of S corporation stock held by an employee stock ownership plan, H12824 [18NO]
———provide incentives for the ownership and control of corporations by employees (H.R. 1462), H2115 [15AP]
———provide tax credits for Indian investment and employment (H.R. 1945), E1098 [26MY]
———reform corporate alternative minimum tax (H.R. 2318), E1383 [23JN]
———repeal personal holding company tax (H.R. 2111), E1203 [9JN]
———S corporation reform (H.R. 689), E196 [10FE]
———simplify Internal Revenue Code through revenue neutral proposals (H.R. 1420), E647 [14AP]
———treatment of corporate derivative transactions relative to its stock (H.R. 3283), E2345 [10NO]
———treatment of swap fund transactions (H.R. 2705), H6968 [4AU], E1739 [4AU]
TRW Inc.: Minority Business Enterprise Input Committee of the Southern California Regional Puchasing Councils, Inc., Local Corporation of the Year Award recipient, E1854 [13SE]
Remarks in Senate
Antitrust policy: require companies to file a premerger notification with the Dept. of Justice or the FTC if the size of the transaction exceeds certain monetary thresholds (S. 1854), S13973-S13975 [4NO]
Dept. of the Treasury: prohibit issuance of regulations dealing with hybrid transactions (S. 572), S2503-S2506 [10MR]
Drugs: provide incentives for the development of medications to treat drug addiction (S. 885), S4275 [27AP]
Federal aid programs: review, reform, and terminate unnecessary and inequitable Federal subsidies (S. 1977), S15092 [19NO]
Foreign trade: access of U.S. business to markets, S4316 [28AP]
———revise and extend export control policy, S8076 [1JY]
International Olympic Committee: applicability of the Foreign Corrupt Practices Act to combat official corruption in international business transactions (S. 797), S3705 [14AP]
———applicability of the Foreign Corrupt Practices Act to combat official corruption in international business transactions (S. 803), S3710 [14AP]
Japan: access of U.S. business to markets, S4722 [4MY], S14240 [8NO]
Little Caesars Enterprises, Inc: anniversary, S4929 [6MY]
Native Americans: promote economic development and investment on Indian reservations (S. 401), S1422 [10FE], S10956 [15SE]
Pensions: protect benefits of employees in defined benefit plans and enforce age discrimination requirements relative to tax legislation on defined benefit plans becoming cash balance plans (S. 1640), S11439 [24SE]
Puerto Rico: provide wage-based tax credits (S. 212), S659 [19JA]
Taxation: capital gains rates, S9901, S9905 [30JY]
———enhance the portability of retirement benefits (S. 1357), S8378 [13JY]
———expand incentives for construction and renovation of public schools and provide incentives for corporations to participate in cooperative agreements with public schools in distressed areas (S. 1454), S9545 [28JY]
———expand S corporation eligibility for banks, S9908 [30JY]
———expand S corporation eligibility for banks (S. 875), S4185 [26AP], S4645 [4MY]
———prohibit certain allocations of S corporation stock held by an employee stock ownership plan, S15071 [19NO]
———prohibit certain allocations of S corporation stock held by an employee stock ownership plan (S. 1732), S12642 [14OC]
———provide additional retirement savings opportunities for small employers and self-employed individuals (S. 487), S2031-S2033 [25FE]
———provide for an election for special tax treatment of certain S corporation conversions (S. 1904), S14551 [10NO]
———reduce capital gains rates and provide dividend income exclusion for individuals (S. 53), S467-S470 [19JA]
———reform corporate alternative minimum tax (S. 1299), S7820, S7821 [29JN]
———repeal corporate alternative minimum tax (S. 54), S467-S470 [19JA]
———S corporation reform (S. 1415), S9077 [22JY]
———treatment of corporate reorganization or division (S. 773), S3639 [13AP]
Reports filed
Native American Business Development, Trade Promotion, and Tourism Act: Committee on Indian Affairs (Senate) (S. 401) (S. Rept. 106-149), S10612 [8SE]
Resolutions by organizations
Corporate America and the global economy: DAR, E1496 [1JY]
Tables
Increase in bonds under H.R. 1660, Public School Modernization Act, E845 [4MY]
Texts of
S. 212, Puerto Rico Economic Activity Credit Improvement Act, S660-S662 [19JA]
S. 401, Native American Business Development, Trade Promotion, and Tourism Act, S1423-S1425 [10FE], S10956-S10958 [15SE]
S. 572, prohibit issuance of Dept. of the Treasury regulations dealing with hybrid transactions, S2505 [10MR]
S. 773, tax treatment of corporate reorganization or division, S3640 [13AP]
S. 875, Small Business and Financial Institutions Tax Relief Act, S4185-S4187 [26AP]
S. 885, New Medications To Treat Addiction Act, S4276 [27AP]
S. 1299, Alternative Minimum Tax Reform Act, S7821 [29JN]
S. 1357, Retirement Account Portability Act, S8379-S8382 [13JY]
S. 1732, prohibit certain allocations of S corporation stock held by an employee stock ownership plan, S12642 [14OC]