TAXATION

Addresses

New Imperialism—The Attack on World Tax Havens: Robert E. Bauman, E1868 [19OC]

Strategies Needed for Today's Economic Problems: Ken Lipper, Lipper & Co., S8192 [7SE]

Amendments

Bankruptcy: amend laws (S. 625), S51, S56, S63 [26JA], S140 [31JA], S178, S190 [1FE], S226, S232, S234, S237, S238, S243 [2FE]

———amend laws (S. 3186), corrections in enrollment (H. Con. Res. 427), H9840 [12OC]

Budget: improve and strengthen budget process (H.R. 853), H2771, H2779 [9MY], H3108, H3116, H3128, H3134, H3136, H3137, H3141 [16MY]

———improve and strengthen budget process (H.R. 853), consideration (H. Res. 499), H3091 [16MY]

———reconciliation of the concurrent resolution and elimination of the marriage tax penalty (H.R. 4810), S6785, S6795, S6796, S6797, S6798, S6799, S6800, S6804, S6805, S6806, S6808, S6811, S6812, S6815, S6816, S6817, S6821, S6822, S6823, S6847, S6849, S6851, S6853, S6856, S6857, S6858, S6859, S6860, S6861, S6862, S6863, S6864, S6865, S6867, S6869, S6870 [14JY], S7048, S7079 [17JY], H5868 [12JY]

———reconciliation of the concurrent resolution and elimination of the marriage tax penalty (S. 2839), S6701, S6702, S6703 [13JY]

Computers: networking and information technology research and development funding (H.R. 2086), H219 [7FE], H255 [8FE], H343 [10FE], H373, H374 [14FE], H398, H400, H401, H402, H403, H404, H405, H406, H407, H455 [15FE]

Education: increase deductibility of professional development and other job-related expenses for teachers (S. 1124), S883 [28FE]

———treatment of education individual retirement accounts relative to elementary and secondary school expenses (H.R. 7), H1478 [28MR]

———treatment of education individual retirement accounts relative to elementary and secondary school expenses (S. 1134), S826 [24FE], S860, S872, S873, S874, S879, S881, S883, S884, S885, S886, S888, S889, S890, S891 [28FE], S899, S922, S955, S956, S957 [29FE], S992, S996, S1001, S1005, S1009, S1013, S1014, S1018, S1032, S1033, S1034 [1MR], S1054, S1062, S1071, S1072, S1073, S1079, S1082, S1083, S1085, S1089, S1092, S1131, S1137, S1138, S1146, S1147, S1148 [2MR]

Electronic commerce: extend the moratorium on the taxation of Internet and interactive computer service commerce (H.R. 3709), S4925 [9JN], H2779 [9MY], H2801, H2803, H2807, H2815 [10MY]

Families and domestic relations: eliminate marriage tax penalty by adjusting income tax rate brackets and standard deduction amounts (H.R. 6), S2513, S2549, S2550 [11AP], S2640, S2641, S2642 [12AP], S2874 [25AP], H318 [10FE]

———phase-out and repeal estate and gift taxes (H.R. 8), S6586, S6610, S6627, S6631, S6634, S6636, S6640, S6656, S6660, S6662, S6692, S6694, S6695, S6697, S6699, S6700, S6701, S6703, S6706, S6708, S6710, S6737, S6739, S6741, S6753, S6761 [13JY], H4148, H4160 [9JN]

———phase-out and repeal estate and gift taxes (H.R. 8), consideration (H. Res. 519), H4085 [8JN]

———reduce the marriage tax penalty by adjusting the income tax rate brackets, standard deduction amounts, and the earned income tax credit (S. 2346), S11426 [31OC]

Foreign sales corporations: repeal the exclusion of certain income (H.R. 4986), S11451, S11497 [1NO], H11881 [14NO]

Income: increase minimum wage and provide tax benefits for small businesses (H.R. 3081), H792 [9MR]

———increase minimum wage and provide tax benefits for small businesses (H.R. 3081), consideration (H. Res. 434), H780, H791 [9MR]

Power resources: institute a Federal fuels tax holiday (S. 2285), S2002 [30MR], S2466, S2467, S2468 [10AP], S2547, S2548 [11AP]

Senate: return of certain treaties to the President (S. Res. 267), S10469, S10499 [12OC]

Small business: treatment (H.R. 3832), H758 [8MR]

Social Security: repeal tax increase on benefits (H.R. 4865), H7166 [27JY]

Sports: treatment of tax-exempt financing for professional sports facilities (S. 224), S9257 [26SE]

Telephones: repeal excise tax on telephone use and other communications services (H.R. 3916), H3842 [25MY]

———repeal excise tax on telephone use and other communications services (H.R. 3916), consideration (H. Res. 511), H3837 [25MY]

U.S. Fish and Wildlife Service: eliminate administrative waste, fraud, and abuse in fish and wildlife restoration projects funded by excise taxes on hunting and fishing equipment (H.R. 3671), S10462, S10491 [12OC], H1814, H1815, H1818, H1819 [5AP], H10017 [17OC]

Analyses

Marriage Tax Penalty Relief Reconciliation Act (H.R. 4810): Iris J. Lav and James Sly, Center on Budget and Policy Priorities, S6786-S6788 [14JY]

Protection of Enrollees in Managed Health Care Plans and HMO's: Sara Rosenbaum, David M. Frankford, and Rand E. Rosenblatt, S7516 [25JY]

Small Business Tax Fairness Act (H.R. 3081): Jared Bernstein, Robert S. McIntyre, and Lawrence Mishel, Citizens for Tax Justice (organization), H858 [9MR]

Appointments

Conferees: H.R. 2415, Bankruptcy Reform Act, H9796 [11OC]

———H.R. 4810, Marriage Tax Penalty Relief Reconciliation Act, S7109 [18JY]

Articles and editorials

All That Gas Tax—The Difference That 4.3 Cents Can Make, S1918 [29MR]

Are the Rich Cleaning Up?, S8056-S8058 [6SE]

Bankruptcy Bill Is Overloaded, E134 [14FE]

Bankruptcy Is for the Needy, S245 [2FE]

Bankruptcy Pace for Individuals Is Accelerating, S11633 [6DE]

Bankruptcy Paradox, S244 [2FE]

Binges Becoming Regular Budget Fare, S10979 [25OC], S11099 [26OC]

Budget Surplus Induces Frenzy, S7496 [25JY]

Bush Hits Gore on Drugs, Taxes, S8631 [15SE]

Bye-Bye, Surplus, S11885 [15DE]

Cellini—State Capital's Quiet Captain of Clout; Dealmaker Built Empire Working in Background, S9815, S9818-S9820 [4OC]

Clinton Announces Record $237B Surplus, S11045 [26OC]

Compromise—House Speaker Hastert Offers Method To Reach Deal on Minimum Wages, E1445 [13SE]

Congress Tackles Marriage Tax Penalty—Experts Doubt That Debate Will Yield Lasting Solution to Perennial Inequity, H315 [10FE]

Contract Not Now Mentioned—Tax Reduction for Social Security Benefits Would Aid Elderly Payers, E1414 [6SE]

Contributor ``Loophole'' Skirts Campaign Laws, S4771 [8JN]

Cost Squeeze in Child Care—Families Wonder Where the Aid Is, S6652 [13JY]

Demagogic Bill, H2793 [10MY]

Democrats' Estate Tax Plan Is Little Known, S6775 [14JY]

Despite Benefits, Democrats' Estate Tax Plan Gets Little Notice, S6587 [13JY]

Don't Be Too Quick To Demand a Federal Tax Cut, E1994 [28OC]

Estate Taxes Threaten Wildlife Habitats, H4137 [9JN]

Federal Tax Level Falls for Most—Studies Show Burden Now Less Than 10%, S1696 [27MR]

Foster-Child Advocates Gain Allies in Injury Lawyers—States Face the Dual Threat of Class Actions and Huge Individual Damage Awards, S11301 [28OC]

Gasoline Tax Follies, S1941 [30MR]

Heedless of the Deficits Ahead, S10265 [11OC]

Hogs and Rooters, E1648 [2OC]

Hy-Vee, Inc., S6778 [14JY]

Larger Legacy May Await Generations X, Y, and Z, H934 [14MR]

Lesson Plan for Gore, S3467 [4MY]

Marriage Penalty Needs To Be Axed—Tax-and-Spend Proponents Have Weak Arguments To Oppose GOP Legislation, H6617 [20JY]

Marriage Penalty—Will Congress Finally Correct This Wrong?, S2960 [27AP]

Marriage Tax on the Poor, S7410, S7415 [21JY]

New Player Enters the Campaign Spending Fray, S4771 [8JN]

New VA-Based 527 Will Target 25 Races—Starts in Idaho, NJ, S4772 [8JN]

Oil Price Falls Nearly Enough for OPEC To Cut Production, S2488 [11AP]

One Thing I Would Change About Congress . . . Entitlement Reform the Way To Go, H516 [29FE]

OPEC Bases New Production Strategy on Price Band Experiment, S1959 [30MR]

Phony Issue, H5861 [12JY]

Physicians and the Pharmaceutical Industry—Is a Gift Ever Just a Gift?, E418 [27MR]

Real Rap on Death and Taxes, S6439 [11JY], S6604 [13JY]

Riverboat Deal Is Plum for Insiders, S9872 [4OC]

Say Goodbye to the Surplus, S11046 [26OC], S11327 [29OC]

School Choice for the Rich, S914 [29FE]

Section 529 College Savings Plans Rate an A, S923 [29FE]

Study Contradicts Foes of Estate Tax, H934 [14MR]

Tax Analysts Special Report—Foreign Sales Corporation Beneficiaries—A Profile, E1535 [20SE]

Tax Free Millionaires—How the Super Rich Get Away Without Paying Any Taxes, H7620 [14SE]

Taxpayers Face a Big Loss on Hotel Loans; GOP Insider Denies Political Deal, S9808 [4OC]

Taxpayers Stuck With $30 Million Hotel Tab, S9807 [4OC]

Time To Eliminate the Costly Death Tax, H4025 [7JN]

Tobacco Exports Get Aid in Bill Set for House Vote, H7427 [12SE]

2000 Campaign—The Money Factor; A Political Voice, Without Strings, S4770 [8JN]

U.S., EU Risk Trade War Over Export Tax Shelters—Europe Is Likely To Seek the WTO's Permission To Levy Punitive Tariffs, H7429 [12SE]

Washington Goes on a Spending Spree, S11098 [26OC]

What Real People Are Saying About Bankruptcy Reform, S5384 [20JN]

Who's Teaching the Doctors? Drug Firms Sponsor Required Courses—And See Their Sales Rise, E419 [27MR]

William Cellini Heads Private Fundraising Drive, S9873 [4OC]

Bills and resolutions

Adoption: treatment of expenses relative to special needs children (see S. 2456), S2865 [25AP]

Agriculture: allow an investment credit by farmers for value-added agricultural property (see S. 2746), S5241 [15JN] (see H.R. 4497), H3412 [18MY]

———allow farmer-owned cooperatives access to small ethanol producer tax credit (see S. 2884), S7160 [18JY] (see H.R. 5279), H8061 [25SE]

———ensure that income averaging for farmers does not increase a farmer's liability for the alternative minimum tax (see H.R. 5040), H7207 [27JY]

———provide a credit against income tax for certain charitable conservation contributions of land by small farmers and ranchers (see S. 3134), S9466 [28SE] (see H.R. 4136), H1628 [30MR]

———provide economic relief to farmers and ranchers (see H.R. 5386), H8799 [4OC]

———provide incentives for farm relief and economic development (see S. 2422), S2727 [13AP]

———provide tax and regulatory relief for farmers and improve competitiveness of U.S. commodities and products in global markets (see S. 2894), S7229 [19JY] (see H.R. 4885), H6598 [19JY]

———provide that income averaging for farmers shall be applied by taking into account negative taxable income during the base period years (see H.R. 4381), H2605 [4MY]

———treatment of certain farm rental income and all payments under the environmental conservation acreage reserve program (see H.R. 4260), H2238 [12AP]

———treatment of crops destroyed by casualty (see H.R. 4783), H5654 [29JN]

———treatment of estate taxes on value of certain property restricted to use as farmland (see H.R. 4101), H1476 [28MR]

———treatment of gross income gain on the sale or exchange of certain property restricted to use as farmland (see H.R. 4100), H1476 [28MR]

Alcoholic beverages: allow distilled spirits to be produced in dwelling houses and certain other connected structures (see H.R. 3602), H254 [8FE]

———allow distilled spirits wholesalers a credit for their cost of carrying Federal excise taxes prior to the sale of the product bearing the tax (see H.R. 5128), H7364 [7SE]

———treatment of hard cider (see H.R. 4851), H6051 [13JY]

Animals: increase the availability of drugs for minor species and rare diseases in all animals (see S. 3169), S9944 [5OC] (see H.R. 4780), H5435 [28JN]

———treatment of sale of certain animals associated with educational programs (see H.R. 3692), H510 [16FE]

Armed Forces: allow credit to businesses who employ military reservists and a comparable credit to self-employed military reservists, and restore deductions for services performed by military reservists (see H.R. 3915), H996 [14MR]

———exclude from gross income payments made under Dept. of Defense programs for the repayment of student loans (see H.R. 3663), H454 [15FE] (see H.R. 4214), H1957 [6AP] (see H.R. 4245), H2238 [12AP]

———exclude hazardous duty pay from earned income tax credit calculations (see H.R. 4335), H2339 [13AP]

———implement an allowance for members subjected to lengthy or numerous deployments, and require studies on tax credits for employers of National Guard members, and the expansion of military programs for youth (see H.R. 4208), H1956 [6AP]

———provide tax relief and modify treatment of members of a Reserve component (see S. 2230), S1391 [9MR]

———restore deductions for expenses relative to services performed by military reservists (see S. 3101), S9195 [25SE] (see H.R. 4328), H2339 [13AP]

———treatment of certain retention and reenlistment bonuses (see H.R. 4174), H1763 [4AP]

Arts and humanities: allow deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (see S. 2781), S5735 [23JN]

Audio or video postproduction equipment: allow a credit against income tax (see H.R. 5497), H10256 [18OC]

Aviation: application of excise taxes on air transportation relative to amounts paid for mileage credits for individuals residing outside the U.S. (see H.R. 4470), H3172 [16MY]

———exempt certain helicopter uses from ticket taxes (see H.R. 4322), H2338 [13AP]

Awards, medals, prizes: treatment of diplomas, medals, and amounts received as part of international awards for physics, chemistry, medicine, literature, economics, and peace (see H.R. 5505), H10472 [19OC]

Bankruptcy: amend laws (see S. 3046), S8585 [14SE] (see S. 3186), S10252 [11OC]

———amend laws (H.R. 2415), consideration of conference report (see H. Res. 624), H9766 [11OC]

———amend laws (S. 3186), corrections in enrollment (see H. Con. Res. 427), H9900 [12OC]

———modify the alternative minimum tax for estates in bankruptcy (see H.R. 4294), H2337 [13AP]

BLM: provide permanent funding for the payment in lieu of taxes program (see S. 3286), S11917 [15DE]

Budget: ensure on-budget surplus is used to reduce publicly-held debt and provide tax relief (see H. Res. 490), H2606 [4MY]

———improve and strengthen budget process (see H.R. 4397), H2769 [9MY]

———improve and strengthen budget process (H.R. 853), consideration (see H. Res. 499), H2905 [10MY]

———proposed taxes and user fees in Presidential budget (see H. Res. 467), H2012 [10AP]

———provide for expedited consideration of certain proposed rescissions of budget authority and limited tax benefits (see H.R. 3523), H47 [27JA]

———provide for reconciliation of the concurrent resolution to reduce the public debt, decrease the statutory debt limit, and provide for retirement security (see H.R. 5203), H7870 [19SE]

———reconciliation of the concurrent resolution and elimination of the marriage tax penalty (see S. 2839), S6347 [10JY] (see H.R. 4810), H5736 [10JY]

———reconciliation of the concurrent resolution and elimination of the marriage tax penalty (H.R. 4810), consideration (see H. Res. 545), H5842 [11JY]

———reconciliation of the concurrent resolution and elimination of the marriage tax penalty (H.R. 4810), consideration of conference report (see H. Res. 559), H6598 [19JY]

———reconciliation of the concurrent resolution and elimination of the marriage tax penalty (H.R. 4810), consideration of motion to go to conference on Senate amendments (see H. Res. 553), H6354 [17JY]

Business and industry: allow tax credit for businesses which provide free public Internet access (see H.R. 3598), H254 [8FE]

———enhance competitiveness of the U.S. leasing industry (see H.R. 5063), H7208 [27JY]

———prevent companies from reinsuring income in Bermuda or other tax havens to avoid paying U.S. income tax (see H.R. 4192), H1851 [5AP]

———prevent the duplication of losses through the assumption of liabilities giving rise to a deduction (see S. 2354), S2107 [4AP]

———reduce tax benefits for foreign corporations (see H.R. 4133), H1628 [30MR]

———treatment of certain profits of businesses operated in connection with a public-private partnership with Centers of Industrial and Technical Excellence (see S. 3056), S8635 [15SE]

———treatment of distributions from publicly traded partnerships (see S. 2949), S7839 [27JY]

California: impose a windfall profit tax on electricity sold in Orange and San Diego Counties during the summer (see H.R. 5484), H10256 [18OC]

Charities: treatment of charitable contributions to public charities for use in medical research (see S. 2776), S5663 [22JN] (see H.R. 4719), H5036 [22JN]

Coal: develop and implement advanced clean coal technology programs and provide tax incentives to encourage the retrofitting, repowering, or replacement of coal-based electricity generating facilities (see S. 3253), S11252 [27OC]

Coal Industry Retiree Health Benefit Act: maintain retiree health benefits (see S. 2538), S3831 [10MY]

———maintain retiree health benefits and adjust inequities of United Mine Workers of America Combined Benefit Fund (see S. 3267), S11494 [1NO]

Colleges and universities: expand the Hope Scholarship credit for expenses of individuals receiving certain State scholarships (see S. 3065), S8759 [19SE]

Community development: allow the empowerment zone employment credit for additional empowerment zones and enterprise communities and increase funding for such zones and communities (see H.R. 4463), H3171 [16MY]

———designate renewal communities, provide tax credits to investors seeking to provide capital to create new markets in low-income communities, and establish Individual Development Accounts (see S. 2779), S5663 [22JN]

———provide for community renewal and new markets initiatives (see H.R. 5663), H12094 [14DE]

———provide incentives for renewal of distressed communities and empowerment zone development, increase the number of empowerment zones, and encourage investment in new markets (see S. 3152), S9701 [3OC] (see H.R. 4923), H6776 [24JY]

Computers: allow a refundable credit for the purchase of computer software that filters child pornography and material that is violent, obscene, or harmful to minors (see H.R. 5181), H7651 [14SE]

———expand the enhanced deduction for corporate donations of computer technology to public libraries and community centers (see S. 2302), S1815 [28MR]

———incentives to ensure timely and equitable access to the Internet over current and future generations of broadband capability (see S. 2698), S4820 [8JN] (see H.R. 4728), H5036 [22JN]

———networking and information technology research and development funding (H.R. 2086), consideration (see H. Res. 422), H339 [10FE]

———treatment of computers and computer equipment (see H.R. 4279), H2337 [13AP]

———treatment of computers provided to employees for personal use (see S. 2601), S4237 [22MY] (see H.R. 4274), H2336 [13AP]

———treatment of contributions (see S. 2424), S2727 [13AP] (see H.R. 4061), H1284 [22MR]

———treatment of software (see H.R. 4184), H1851 [5AP]

Conservation of energy: allow a credit against income tax for certain energy-efficient property (see H.R. 5339), H8468 [28SE]

———incentives to encourage production and use of efficient energy sources (see S. 2904), S7448 [21JY]

———provide a credit for energy efficient appliances (see S. 2939), S7656 [26JY] (see H.R. 4977), H7128 [26JY]

———provide incentives to reduce energy consumption (see S. 2718), S5027 [13JN] (see H.R. 5176), H7651 [14SE] (see H.R. 5345), H8551 [29SE]

Conservation Reserve Program: exclude certain payments from self-employment earnings (see H.R. 4064), H1284 [22MR] (see H.R. 4212), H1957 [6AP]

———treat payments as rentals from real estate (see S. 2344), S2106 [4AP]

Constitutional amendments: progressive taxation (see H.J. Res. 95), H2012 [10AP]

———require a two-thirds majority on the passage of legislation increasing taxes (see H.J. Res. 94), H1957 [6AP]

———require a two-thirds majority on the passage of legislation increasing taxes (H.J. Res. 94), consideration (see H. Res. 471), H2121 [11AP]

Contracts: end taxpayer support of Federal contractors against whom repeated civil judgments or criminal convictions have been entered (see S. 3185), S10252 [11OC] (see H.R. 5439), H9767 [11OC]

Corporations: provide for an election for special tax treatment of certain S corporation conversions (see H.R. 3851), H756 [8MR]

———treatment of net capital gain of closely held corporations (see H.R. 5569), H11206 [26OC]

Cosmetology: expand the tip tax credit to employers of cosmetologists and promote tax compliance in the cosmetology sector (see S. 3225), S10801 [19OC] (see H.R. 5506), H10472 [19OC]

Crime: treatment of qualified security devices (see H.R. 5616), H11781 [1NO]

Dept. of Agriculture: treatment of payments received pursuant to the Declaration on Extraordinary Emergency Because of Plum Pox Virus (see H.R. 5211), H7870 [19SE]

Dept. of HHS: initiate adoption awareness program, establish Adoption Awareness Commission, and promote adoptions through increased public awareness and tax incentives (see H.R. 5574), H11206 [26OC]

Dept. of Veterans Affairs: motor vehicle reimbursement rates for veterans traveling to VA health care facilities (see H.R. 4716), H4817 [21JN]

Disasters: treatment of associations which prepare for, or mitigate, the effects of natural disasters (see S. 2103), S799 [24FE]

Discrimination: treatment of damages and back pay received on account of, and expenses incurred in asserting any claim of employment discrimination (see H.R. 4570), H3868 [25MY]

———treatment of damages and back pay received on account of, and expenses incurred in, asserting any claim of employment discrimination (see S. 2887), S7160 [18JY]

Diseases: allow credit against income tax for research to develop vaccines against widespread diseases and ensure that such vaccines are affordable and widely distributed (see H.R. 5219), H7932 [20SE]

———waive the employee portion of Social Security taxes imposed on individuals who have been diagnosed with cancer or a terminal disease (see H.R. 4265), H2336 [13AP]

District of Columbia: limit tax rates for residents on income from sources within the District of Columbia (see S. 3217), S10716 [18OC]

———promote the economic recovery (see H.R. 4358), H2410 [2MY]

Ecology and environment: expand incentives for the environmental cleanup of certain brownfield sites (see H.R. 3579), H219 [7FE]

———extend expensing of environmental remediation costs and include contaminated sites located outside of targeted areas (see S. 2334), S1986 [30MR]

———provide credits to investors in international carbon sequestration projects (see S. 2982), S7840 [27JY]

———repeal the targeted area limitation on the expense deduction for environmental remediation costs and extend the termination date of such deduction (see S. 2436), S2728 [13AP] (see H.R. 4003), H1118 [16MR]

Economy: provide certain benefits and assistance to workers displaced by trade or technology and assist communities experiencing economic distress in restructuring their economies (see H.R. 5473), H9907 [16OC]

Education: allow credit for elementary and secondary school teachers who provide classroom materials (see S. 2012), S113 [27JA] (see H.R. 4025), H1119 [16MR]

———allow tax-free rollovers of amounts in one qualified State tuition program to another qualified State tuition program for the same beneficiary (see H.R. 3674), H509 [16FE]

———designate educational empowerment zones in certain low-income areas and give a tax incentive to attract teachers to work in such areas (see H.R. 5584), H11207 [26OC]

———encourage stronger mathematics and science programs at elementary and secondary schools (see S. 2622), S4378 [24MY] (see H.R. 4273), H2336 [13AP]

———exclude from gross income gain from the sale of securities which are used to pay for higher education expenses (see H.R. 4993), H7205 [27JY]

———expand lifetime learning credit and provide deductions for qualified tuition and related expenses (see S. 3047), S8585 [14SE]

———expand the teacher loan forgiveness programs under the guaranteed and direct student loan programs (see H.R. 5319), H8405 [27SE]

———increase the deduction for host families of foreign exchange and other students (see H.R. 5009), H7206 [27JY]

———provide tax credit for elementary and secondary school teachers (see H.R. 5112), H7280 [6SE]

———provide tax credit for elementary and secondary school teachers who receive advanced certification and to exclude from gross income certain amounts received by such teachers (see S. 2479), S3023 [27AP]

Electric power: impose a windfall profit tax on electricity (see H.R. 5531), H10808 [24OC]

———impose windfall profit tax on wholesale electric energy sold in the Western System Coordinating Council (see H.R. 5415), H9504 [6OC]

———modify the depreciation of property used in the generation of electricity (see H.R. 4959), H7002 [25JY]

———promote the development of domestic wind energy resources (see H.R. 5352), H8617 [2OC]

———provide credit for electricity produced by certain waste management facilities in U.S. possessions (see H.R. 5226), H7932 [20SE]

Electronic commerce: extend the moratorium on taxation of Internet and interactive computer service commerce and assist States in simplifying their sales and use taxes (see S. 2775), S5663 [22JN]

———extend the moratorium on the taxation of Internet and interactive computer service commerce (see S. 2255), S1512 [21MR] (see H.R. 4460), H3171 [16MY]

———extend the moratorium on the taxation of Internet and interactive computer service commerce (H.R. 3709), consideration (see H. Res. 496), H2769 [9MY]

———make permanent the moratorium on the taxation of Internet and interactive computer service commerce (see S. 2028), S328 [3FE] (see S. 2036), S381 [7FE] (see H.R. 3709), H572 [29FE]

Employment: prohibit treatment of workmen's compensation benefits as Social Security benefits (see H.R. 3857), H756 [8MR]

———repeal withholding of income taxes and require individuals to pay taxes in monthly installments (see H.R. 4855), H6051 [13JY]

———treatment of information technology internships and fellowships (see H.R. 5597), H11445 [27OC]

———treatment of information technology job training expenses (see H.R. 5004), H7206 [27JY]

———treatment of telecommuting (see S. 2431), S2727 [13AP] (see H.R. 3819), H631 [1MR]

Families and domestic relations: allow credit for medical expenses for dependents (see H.R. 4799), H5655 [29JN]

———allow married couples to file combined return under which each spouse is taxed using rates applicable to single filers (see H.R. 5171), H7577 [13SE]

———clarify the child credit allowance, the personal exemptions deduction, and the earned income credit for missing children (see S. 3105), S9195 [25SE] (see H.R. 5117), H7280 [6SE]

———eliminate marriage tax penalty by adjusting income tax rate brackets and standard deduction amounts (H.R. 6), consideration (see H. Res. 419), H253 [8FE]

———expand child tax credit (see S. 2903), S7448 [21JY] (see S. 3138), S9466 [28SE] (see H.R. 4896), H6599 [19JY]

———expand Federal tax refund intercept program for parents delinquent on child support to cover children who are not minors (see S. 2747), S5308 [16JN] (see H.R. 4071), H1404 [23MR]

———increase child tax credit (see H.R. 5509), H10472 [19OC]

———increase the dependent care credit and provide a minimum dependent care credit for stay-at-home parents (see H.R. 4336), H2339 [13AP]

———increase unified estate and gift tax credit (see H.R. 5138), H7365 [7SE]

———increase unified estate and gift tax credit and provide for inflation adjustment (see H.R. 4112), H1587 [29MR] (see H.R. 4324), H2339 [13AP] (see H.R. 5129), H7364 [7SE]

———phase-out and repeal estate and gift taxes (H.R. 8), consideration (see H. Res. 519), H4034 [7JN]

———reduce estate and gift tax rates (see H.R. 5315), H8405 [27SE]

———reduce estate and gift tax rates and increase the exclusion equivalent of the unified credit (see H.R. 5058), H7208 [27JY]

———reduce the marriage penalty by providing a nonrefundable marriage credit and adjustment to the earned income tax credit (see S. 2305), S1815 [28MR]

———reduce the marriage tax penalty by adjusting standard deduction amounts and the earned income tax credit, and repealing the reduction of refundable tax credits (see H.R. 5170), H7577 [13SE]

———reduce the marriage tax penalty by adjusting the income tax rate brackets, standard deduction amounts, and the earned income tax credit (see S. 2346), S2107 [4AP]

———reduce the marriage tax penalty by providing a nonrefundable marriage credit and adjustment to the earned income tax credit (see S. 2403), S2616 [12AP]

———treatment of grandparents who provide primary child care services to their grandchildren who are not their dependents (see H.R. 5602), H11620 [30OC]

———treatment of the marriage tax penalty relative to earned income tax credit (see S. 2053), S612 [10FE]

FEC: require certain political organizations to report information (see H.R. 3688), H509 [16FE]

———require certain political organizations to report information (H.R. 3688), consideration (see H. Res. 508), H3523 [22MY]

Federal aid programs: permit the disclosure of return information to verify the accuracy of information provided on applications for Federal student financial aid (see H.R. 4661), H4484 [14JN]

———strengthen effectiveness of earned income tax credit in reducing child poverty and promoting work (see S. 2825), S6121 [29JN] (see H.R. 5524), H10534 [23OC]

Financial institutions: allow exclusion of tax-exempt bonds issued for health care or educational purposes in determination of interest expenses (see H.R. 4666), H4484 [14JN]

———encourage a strong community-based banking system (see S. 2596), S4190 [18MY]

Firearms: allow a refundable credit against income tax for the fair market value of firearms turned in to local law enforcement agencies (see H.R. 4151), H1674 [3AP]

———enhanced research credit for development of smart gun technologies (see H.R. 5012), H7206 [27JY]

———mandatory registration of handguns (see S. 2099), S799 [24FE]

———provide a nonrefundable credit for individuals who purchase a residential safe storage device for firearms (see H.R. 4902), H6717 [20JY]

Fish and fishing: allow fishermen to use income averaging and extend credits to assist in the purchase of fishing safety equipment (see S. 2605), S4297 [23MY]

———ensure that income averaging for fishermen does not increase their liability for the alternative minimum tax and establish risk management savings accounts for fishermen (see S. 2203), S1233 [7MR]

Food: treatment of charitable donation of food by businesses and farmers (see S. 2084), S680 [22FE]

Foreign countries: clarify the confidentiality of certain documents relative to agreements with foreign governments (see H.R. 5044), H7207 [27JY]

Foreign investments: authorize transaction taxes on short-term cross-border foreign exchange transactions to deter speculation (see H. Con. Res. 301), H2122 [11AP]

Foreign sales corporations: repeal the exclusion of certain income (see H.R. 4256), H2238 [12AP] (see H.R. 4986), H7205 [27JY]

Hazardous substances: provide relief for payment of asbestos-related claims (see S. 2955), S7839 [27JY] (see H.R. 4543), H3867 [25MY]

Health: allow a deduction for amounts paid for health insurance and prescription drug costs of individuals (see H.R. 4472), H3172 [16MY]

———allow a refundable credit for health insurance costs (see S. 2337), S1986 [30MR] (see H.R. 4113), H1587 [29MR]

———allow a refundable credit for long-term care and offset the revenue cost of the credit by revising the rules on expatriation (see H.R. 4159), H1674 [3AP]

———establish Alzheimer's clinical research and training awards, expand Medicare definition of homebound relative to home health services, and revise tax treatment of long-term care insurance (see H.R. 4029), H1119 [16MR]

———exclude U.S. savings bond income from gross income if used to pay long-term care expenses (see S. 2066), S613 [10FE] (see H.R. 4316), H2338 [13AP]

———improve access to health insurance and Medicare benefits for individuals aged 55 to 65 and allow tax credits for payment of such premiums and COBRA coverage premiums (see S. 2918), S7542 [25JY]

———prevent group and individual health insurance coverage, and group health plans, from seeking to recover more than costs in cases of third party recoveries (see H.R. 3765), H573 [29FE]

———protection of enrollees in managed care plans and HMO's (see S. 3057, 3058), S8635 [15SE] (see H.R. 5628), H11842 [3NO]

———provide income tax credit to long-term caregivers (see S. 2096), S799 [24FE] (see S. 2984), S7840 [27JY]

———provide tax incentives to enhance long-term care and convene a National Summit on Long-Term Care (see H.R. 4498), H3412 [18MY]

———provide tax relief for health insurance and medical care expenses and establish more options for obtaining quality health care (see H.R. 4925), H6776 [24JY]

———sustain access to vital emergency medical services in rural areas (see S. 3125), S9381 [27SE]

———treatment of flexible spending arrangements relative to long-term care insurance (see S. 2225), S1391 [9MR] (see H.R. 3872), H920 [9MR]

———treatment of medical expenses (see H.R. 5022), H7207 [27JY]

Health care professionals: provide reimbursement and a tax deduction for patient bad debt (see H.R. 5093), H7209 [27JY]

———treatment of certain gifts and benefits provided to physicians by prescription drug manufacturers (see H.R. 4088, 4089), H1405 [23MR]

Historic buildings and sites: provide a credit for certain expenditures to rehabilitate historic performing arts facilities (see S. 3259), S11252 [27OC] (see H.R. 5634), H11927 [14NO]

Hope Scholarship and Lifetime Learning Credits: make refundable and allow taxpayers to obtain short-term student loans by using the future refund of such credits as collateral for the loans (see H.R. 5541), H11193 [25OC]

House Rules: same-day consideration of certain resolutions (see H. Res. 676), H12093 [14DE]

Housing: provide a higher purchase price limitation applicable to mortgage subsidy bonds based on median family income (see H.R. 4552), H3867 [25MY]

———provide for tax relief for the conversion of cooperative housing corporations into condominiums (see S. 3004), S8019 [5SE] (see H.R. 5159), H7502 [12SE]

———provide tax credits to promote home ownership among low-income individuals (see H.R. 5084), H7209 [27JY]

———treatment of homeownership plans (see H.R. 4616), H4120 [8JN]

Income: allow a long-term capital gains deduction for individuals (see S. 3174), S9945 [5OC]

———allow deduction for charitable contributions to individuals who do not itemize other deductions (see S. 2077), S680 [22FE] (see S. 2475), S3023 [27AP] (see H.R. 4379), H2605 [4MY]

———allow eligible individuals to elect to pay 15 percent tax on income with a tax return free filing system and reduce burdens of marriage penalty and alternative minimum tax (see S. 3087), S8941 [21SE]

———allow tax credit for public transportation expenses and reduce corporate welfare (see H.R. 3538), H49 [27JA]

———exclude certain severance payments from gross income (see H.R. 3811), H631 [1MR]

———extend filing period for credits or refunds (see H.R. 4204), H1956 [6AP]

———impose excise tax on persons who acquire structured settlement payments in factoring transactions (see H.R. 5421), H9504 [6OC]

———increase minimum wage and provide tax benefits for small businesses (H.R. 3081), consideration (see H. Res. 434), H755 [8MR]

———repeal adjusted gross income limitations on itemized deductions, personal exemption deduction, and child tax credit and repeal the alternative minimum tax on individuals (see H.R. 3612), H339 [10FE]

———restore the right of accrual basis taxpayers to use the installment method for Federal income tax purposes (see H.R. 3568), H208 [2FE]

———treatment of charitable contributions (see H.R. 4044), H1163 [21MR]

Individual development accounts: establish to allow those with limited means to accumulate assets, access education, own homes and businesses, and achieve economic self-sufficiency (see H.R. 4106), H1476 [28MR]

Insects: provide assistance to homeowners and small businesses to repair Formosan termite damage (see S. 2446), S2728 [13AP]

Insurance: allow a credit to individuals attaining age 65 for certain drug and health insurance expenses (see H.R. 4234), H2121 [11AP]

———clarify exemption from the self-employment tax for termination payments received by former life insurance salesmen (see H.R. 5444), H9767 [11OC]

———coverage of long-term care services (see H. Con. Res. 412), H8406 [27SE]

———credit for health insurance costs (see S. 2320), S1884 [29MR]

———increase access to long-term health care (see S. 2935), S7656 [26JY]

———treatment of policyholder dividends of mutual life insurance companies and policyholder surplus accounts (see S. 2874), S6841 [14JY] (see H.R. 3905), H931 [13MR]

———treatment of small property and casualty insurance companies (see S. 3099), S9033 [22SE] (see H.R. 5076), H7209 [27JY]

Internal Revenue Code: establish a commission to review and make recommendations to Congress on reform and simplification (see H.R. 5027), H7207 [27JY]

———repeal and simplify certain provisions (see S. 2642), S4460 [25MY]

———terminate (see S. 2450), S2728 [13AP] (see H.R. 4199), H1956 [6AP] (see H.R. 4230), H2121 [11AP]

———terminate (H.R. 4199), consideration (see H. Res. 473), H2237 [12AP]

Interstate commerce: provide jurisdictional standards for imposition of State and local business activity, sales, and use tax obligations on interstate commerce (see S. 2401), S2527 [11AP]

———simplify sales and use taxes and ensure that such taxes are equitably applied (see H.R. 4462), H3171 [16MY]

Investments: allow an exclusion from gross income for certain amounts of capital gains distributions from regulated investment companies (see H.R. 4723), H5036 [22JN]

———clarify treatment under the tax-exempt bond rules of pre-payments for certain commodities (see S. 3145), S9606 [2OC]

———clarify treatment under the tax-exempt bond rules of pre-payments for certain commodities and mineral production payments (see H.R. 5259), H7991 [21SE]

———encourage the granting of employee stock options (see H.R. 4972), H7128 [26JY]

———establish Individual Development Accounts for certain individuals and families (see S. 2740), S5240 [15JN]

———increase participation in employee stock purchase plans and individual retirement plans in periods of economic growth attributable to international trade (see S. 2244), S1392 [9MR]

———permit certain individuals to make catch-up contributions under individual retirement plans (see H.R. 4546), H3867 [25MY]

———provide a shorter recovery period for the depreciation of certain restaurant buildings (see S. 2250), S1461 [20MR]

———provide for community revitalization and extension of medical savings accounts (see H.R. 5662), H12094 [14DE]

———treatment of capital gains distributions from regulated investment companies (see H.R. 5471), H9900 [12OC]

———treatment of employee stock purchase plans (see S. 3265), S11423 [31OC]

———waive income inclusion on a distribution from an individual retirement account or a section 401(k) plan if the distribution is contributed to charity (see H.R. 4433), H2966 [11MY]

IRS: enforcement of child support obligations and repeal of provisions on State enforcement requirements (see S. 2288), S1671 [23MR]

Land use: exclusion from gross income of the sale or exchange of qualified conservation easements (see H.R. 5054), H7208 [27JY]

Lobbyists: restore deduction for expenses in connection with State legislation (see S. 2721), S5027 [13JN]

Medicare: allow tax deduction for Medigap and Medicare+Choice plans including outpatient prescription drug and long-term care benefits, and establish new Medigap policies including such benefits (see S. 2237), S1392 [9MR]

———improve access to health insurance by offering certain individuals a Medicare buy-in option and allow tax credit for payment of premiums (see H.R. 4938), H6777 [24JY]

Merchant Marine Act: eliminate the tax penalty for certain Capital Construction Fund withdrawals and permit the rollover of contributions to an individual retirement account (see S. 2960), S7839 [27JY]

Mississippi: modify Yazoo Backwater Basin Area flood control project to compensate local interests for local tax revenue reductions (see H.R. 4123), H1588 [29MR]

Motor vehicles: allow certain deductions for school bus owner-operators (see H.R. 4050), H1163 [21MR]

———increase standard mileage rates for certain deductions for use of passenger automobiles (see H.R. 5090), H7209 [27JY]

———provide credits for modifications to inter-city buses required under the Americans With Disabilities Act (see H.R. 3836), H647 [6MR]

———provide incentives for production, sale, and use of highly fuel-efficient, advanced-technology motor vehicles (see S. 2685), S4669 [7JN] (see H.R. 4270), H2336 [13AP]

———provide tax incentives for the purchase of alternative fuel vehicles and the retail sale of alternative fuels (see S. 2591), S4190 [18MY]

———simplify the excise tax on heavy truck tires (see S. 2587), S4190 [18MY] (see H.R. 4342), H2339 [13AP]

Native Americans: payment of State taxes on the sale of cigarettes and motor fuel by tribal retail enterprises to persons that are not members of the tribe (see H.R. 5244), H7990 [21SE]

———treatment of Indian tribal governments as State, local governments or nonprofit organizations relative to unemployment compensation (see H.R. 4556), H3867 [25MY]

Nonprofit organizations: improve access to tax-exempt debt for small non-profit health care and educational institutions (see S. 2626), S4379 [24MY]

Organ donation: allow a credit against gross income (see H.R. 5436), H9634 [10OC]

Organ donors: allow a refundable credit to individuals who donate their organs at death (see H.R. 4048), H1163 [21MR]

Pennsylvania: allow an income tax credit to holders of bonds issued to finance land and water reclamation for the anthracite region (see H.R. 4314), H2338 [13AP]

Pension Reform and Simplification Commission: establish (see S. 2922), S7656 [26JY]

Pensions: allow an additional individual retirement account deduction based on unused amounts of deduction limitation in prior years (see H.R. 3620), H340 [10FE]

———allow distributions to be made from certain pension plans before the participant is severed from employment (see S. 2853), S6574 [12JY] (see H.R. 4837), H5955 [12JY]

———harmonize employer-sponsored retirement plan services requirements with other Federal and State laws (see H.R. 4749), H5168 [26JN]

———increase the availability of employer-sponsored retirement plan services to participants, beneficiaries, and plan fiduciaries (see H.R. 4748), H5168 [26JN]

———payment of fellowship benefits to pension plan participants (see H.R. 5466), H9900 [12OC]

———provide consistent treatment of survivor benefits for public safety officers killed in the line of duty (see S. 2558), S4014 [16MY]

———provide retirement investment advice to workers managing their retirement income assets (see S. 2969), S7839 [27JY] (see H.R. 4747), H5168 [26JN]

———provide retirement security and pension reform (see H.R. 4843), H6051 [13JY] (see H.R. 5546), H11194 [25OC]

———treatment of retirement benefits received by members of certain religious orders (see H.R. 4325), H2339 [13AP]

Petroleum: impose a windfall profit tax on oil to fund heating assistance for consumers and small business owners (see S. 3118), S9381 [27SE]

———reduce motor fuel taxes (see H.R. 3849), H756 [8MR] (see H.R. 4006), H1118 [16MR]

———repeal increases in motor fuel taxes (see H.R. 3844), H756 [8MR] (see H.R. 3881), H920 [9MR] (see H.R. 3982), H1076 [15MR]

———require fines paid to the U.S. as a result of motor fuel price investigations to be rebated to consumers in the form of reductions in Federal motor fuel excise taxes (see H.R. 4804), H5655 [29JN]

———temporarily suspend and permanently repeal increases in motor fuel taxes (see H.R. 4111), H1587 [29MR] (see H.R. 4776), H5435 [28JN]

———temporarily suspend motor fuel taxes (see H.R. 4834), H5955 [12JY]

———temporary deduction for Federal, State, and local fuel taxes (see S. 2799), S5884 [27JN]

———treatment of gasoline, diesel fuel, and kerosene (see H.R. 3749), H573 [29FE]

Pharmaceuticals: deny tax benefits for research conducted by pharmaceutical companies where U.S. consumers pay more for products of that research than foreign consumers (see S. 2465), S2940 [26AP] (see H.R. 3665), H454 [15FE]

———impose a discriminatory profits tax on pharmaceutical companies that charge higher prices to domestic wholesale distributors than to foreign wholesale distributors (see S. 3103), S9195 [25SE]

———treatment of direct-to-consumer advertisements of prescription drugs that fail to provide certain information to the consumer (see H.R. 4686), H4591 [15JN]

Political campaigns: allow only after-tax contributions to the Presidential Election Campaign Fund and allow the designation of contributions to a national political party (see H.R. 4882), H6469 [18JY]

———avoid duplicate reporting of information on political activities of certain State and local political organizations (see H.R. 5277), H8061 [25SE]

———exempt State and local political committees from certain notification and reporting requirements applicable to political organizations (see H.R. 5265), H7991 [21SE]

———exempt State and local political committees from required notification of certain information to the IRS (see S. 3193), S10411 [12OC]

———prohibit the use of Presidential Election Campaign Fund for Presidential nominating conventions (see H.R. 5146, 5149), H7501 [12SE]

———require certain political organizations to report additional information to the IRS (see S. 2583), S4103 [17MY]

———require certain political organizations to report information to the IRS (see S. 2742), S5240 [15JN] (see H.R. 4168), H1762 [4AP] (see H.R. 4717), H5036 [22JN] (see H.R. 4762), H5239 [27JN]

———revise definition of the term political organization relative to tax-exempt status (see S. 2582), S4103 [17MY]

Postal Service: treatment of certain expenses of rural letter carriers relative to the business use of a personal vehicle (see S. 2608), S4297 [23MY] (see H.R. 4715), H4817 [21JN]

Poverty: establish a commission to study and make recommendations on marginal tax rates for the working poor (see H.R. 3839), H647 [6MR]

Power resources: allow a credit for conversion of heating oil to natural gas or to a renewable energy source (see H.R. 4958), H7002 [25JY]

———extend tax credit for production of fuel from a nonconventional source (see S. 3171), S9945 [5OC] (see H.R. 5401), H9011 [5OC]

———impose a windfall profit tax on oil and natural gas products, allow an income tax credit for the purchase of fuel-efficient passenger vehicles, and allow grants for mass transit (see H.R. 4974), H7128 [26JY]

———institute a Federal fuels tax holiday (see S. 2262, 2263), S1512 [21MR] (see S. 2285), S1671 [23MR] (see S. 2790, 2791), S5790 [26JN] (see S. 2808), S6015 [28JN]

———permit draw down of oil from the Strategic Petroleum Reserve relative to anticompetitive activities and provide tax credits for certain energy efficiency improvements (see H.R. 4043), H1163 [21MR]

———provide a tax credit for marginal oil and natural gas well production (see S. 2265), S1512 [21MR]

Precious metals: treatment of gold, silver, and platinum in the same manner as stocks and bonds for purposes of maximum capital gains rates (see S. 2678), S4564 [6JN] (see H.R. 4170), H1763 [4AP]

Professional employer organizations: clarify status in order to assist small businesses in providing employee benefits and collecting employment taxes (see S. 2979), S7840 [27JY]

Public broadcasting: allow credit for the cost of certain equipment used to convert public television broadcasting from analog to digital transmission (see S. 3229), S10926 [24OC]

Public debt: allow individuals to designate a portion of their income tax liability for deficit reduction (see H.R. 4626), H4173 [9JN]

———allow individuals to designate a portion of their income tax return for deficit reduction (see S. 3213), S10716 [18OC] (see H.R. 5349), H8551 [29SE]

Public lands: exclude from gross income gain on the sale of land or an easement therein for open space conservation purposes to a governmental unit (see H.R. 5336), H8468 [28SE]

Public utilities: clarify the definition of contribution in aid of construction (see H.R. 4308), H2338 [13AP]

———facilitate competition in electric power industry (see S. 2967), S7839 [27JY] (see H.R. 4971), H7128 [26JY]

Radio: allow credits to radio station owners who donate the license, and other assets of such station, to a nonprofit corporation that supports the fine arts (see H.R. 3648), H373 [14FE]

Railroads: preserve, rehabilitate, and improve certain railroad tracks and bridges using funds collected through the diesel fuel tax (see H.R. 4746), H5168 [26JN]

Real estate: authorize a homeowner to recover treble damages from the homeowner's mortgage escrow servicer for failure to make timely payments for homeowners insurance, taxes, or other charges (see H.R. 4905), H6717 [20JY]

———exclude from gross income discharges of indebtedness attributable to certain forgiven residential mortgage obligations (see S. 2555), S3946 [15MY]

———inclusion of estimated income-contingent costs to determine depreciation of property under the income forecast method (see H.R. 5343), H8468 [28SE]

———inflation adjustment of the dollar limitation on the exclusion of gain on the sale of a principal residence (see H.R. 4024), H1119 [16MR]

———treatment of certain farmland sold with a principal residence (see H.R. 4421), H2905 [10MY]

———treatment of tax-exempt use property leased to foreign persons or entities (see H.R. 5213), H7871 [19SE]

———use of median family income to determine purchase price limitation for mortgage subsidy bonds (see S. 2714), S5027 [13JN]

Relief (see H.R. 5542), H11193 [25OC]

Rural Electrification Act: treatment of loans (see H.R. 5295), H8199 [26SE]

Schools: expand incentives for the construction and renovation of public schools (see H.R. 4094), H1476 [28MR]

Securities: permit advanced refunding of private activity bonds with general obligation bonds if the governmental issuer takes over the private activity bond (see H.R. 4155), H1674 [3AP]

Senate: return of certain treaties to the President (see S. Res. 267), S1392 [9MR]

Senior citizens: allow certain senior citizens a deduction for State and local real property taxes and provide for the establishment of senior citizen real property tax accounts (see H.R. 3537), H49 [27JA]

———allow tax credits for donations of computers to senior centers and require a pilot program to enhance the availability of Internet access for older Americans (see S. 2701), S4820 [8JN]

Shipping industry: increase the aggregate cost of certain reusable pallets and containers and related property (see H.R. 4916), H6718 [20JY]

Ships and vessels: allow the use of completed contract method of accounting in the case of certain long-term naval vessel construction contracts (see S. 2897), S7393 [20JY]

———promote the construction and operation of cruise ships in the U.S. and facilitate the development of a U.S.-built cruise industry (see S. 2564), S4014 [16MY]

Small business: allow employers a tax credit for costs paid or incurred for employee health insurance expenses (see S. 2964), S7839 (see S. 2994), S7840 [27JY]

———clarify that certain small businesses that use merchandise or inventory are permitted to use the cash method of accounting (see S. 2246), S1392 [9MR]

———clarify that personal service corporations may continue to use the cash method of accounting (see H.R. 4383), H2605 [4MY]

———encourage investment in small companies (see H.R. 5455), H9899 [12OC]

———establish the New Markets Venture Capital Program, America's Private Investment Company Program, and a new markets tax credit (see S. 2936), S7656 [26JY]

———expand the exclusion for qualified small business stock and increase the annual limit for incentive stock options (see S. 3096), S9033 [22SE]

———extend time for payment of estate tax for estates with closely held businesses (see S. 3111), S9267 [26SE] (see H.R. 4512), H3522 [22MY]

———increase estate tax deduction for family-owned business interests (see S. 2717), S5027 [13JN] (see H.R. 4562), H3868 [25MY]

———phase in a full estate tax deduction for family-owned business interests (see S. 3098), S9033 [22SE]

———prevent unintended disqualification of trusts as electing small business trusts (see H.R. 4561), H3868 [25MY]

———provide incentives to encourage small business health plans (see H.R. 5184), H7651 [14SE]

———reduce interest rate on installment payments of estate tax on closely held business interests (see H.R. 4515), H3648 [23MY]

———repeal modification of capital gains tax payments relative to small businesses sold on the installment sales method (see S. 2005), S86 [26JA] (see H.R. 3594), H254 [8FE]

———treatment (see H.R. 3832), H646 [6MR] (see H.R. 3874), H920 [9MR]

Social Security: allow employees and self-employed individuals to deduct taxes paid for Social Security and Medicare (see H.R. 5064), H7208 [27JY]

———phase out taxation of benefits (see S. 2304), S1815 [28MR]

———provide for personal Social Security accounts and extend solvency of Old-Age, Survivors, and Disability Insurance Program (see H.R. 5659), H12094 [14DE]

———provide for personalized retirement security through personal retirement savings accounts and increase individual control over retirement income (see H.R. 4839), H5955 [12JY]

———provide incentives for older Americans to remain in the workforce beyond the age of eligibility for full Social Security benefits (see S. 2085, 2086), S680 [22FE]

———provide retirement security through payroll deductions and extend solvency of Old-Age, Survivors, and Disability Insurance Program (see S. 2774), S5663 [22JN]

———repeal tax increase on benefits (see H.R. 4865), H6354 [17JY]

———repeal tax increase on benefits, eliminate earnings test for retirement age individuals, and raise age for minimum distributions from pension plans (see S. 2180), S1118 [2MR]

———repeal tax increase on benefits (H.R. 4865), consideration (see H. Res. 564), H7092 [26JY]

———treatment under balanced budget constitutional amendment (see S.J. Res. 38), S285 [2FE]

Space policy: encourage the development of a cost effective commercial space transportation industry (see H.R. 4676), H4591 [15JN]

———exclude income derived from the manufacture of products, and provision of services, in outer space (see H.R. 3898), H921 [9MR]

States: treat developmental disabilities endowment programs as tax-exempt organizations (see H.R. 4074), H1405 [23MR]

———treatment of travel expenses of legislators (see H.R. 3550), H49 [27JA]

Tax Reform Act: amend (see S. 2104), S799 [24FE]

Taxpayers: provide for increased fairness (see H.R. 4163), H1762 [4AP]

Telecommunications: credit for development costs of facilities in rural areas (see S. 2321), S1884 [29MR]

———establish nexus requirements for State and local taxation of mobile telecommunication services (see H.R. 4391), H2654 [8MY]

———provide for a tax deferral on gain from the sale of certain telecommunications businesses or tax incentives to promote ownership diversity (see S. 3235), S10999 [25OC]

———treatment of depreciation of wireless telecommunications equipment (see H.R. 5486), H10256 [18OC]

Telephones: repeal excise tax on telephone use and other communications services (see S. 2330), S1986 [30MR] (see H.R. 3916), H997 [14MR]

———repeal excise tax on telephone use and other communications services (H.R. 3916), consideration (see H. Res. 511), H3648 [23MY]

Tobacco products: combat smuggling of tobacco products into the U.S. (see S. 2493), S3258 [2MY]

———exclude from gross income payments made to tobacco growers pursuant to the settlement agreement between a State and tobacco product manufacturers (see S. 2017), S149 [31JA]

———exclude tobacco products from qualifying foreign trade property in the treatment of extraterritorial income (see S. 3285), S11917 [15DE]

———prevent evasion of excise taxes on cigarettes (see S. 2696), S4820 [8JN] (see H.R. 4598), H4035 [7JN]

———treatment of reimported products (see H.R. 3917), H997 [14MR]

Tractors: exempt from excise tax imposed on heavy trucks (see H.R. 5400), H9011 [5OC]

Transportation: allow tax credit to holders of qualified bonds issued by an intercity passenger rail carrier (see H.R. 3700), H572 [29FE]

———provide a uniform dollar limitation for transportation fringe benefits excludable from gross income (see S. 2083), S680 [22FE] (see H.R. 3546), H49 [27JA]

———temporary moratorium on certain diesel fuel excise taxes (see S. 2090), S799 [24FE] (see H.R. 3711), H572 [29FE]

———temporary moratorium on certain diesel fuel excise taxes and replacement of lost revenues with budget surplus funds (see S. 2161), S1117 [2MR]

Treaties and agreements: affirm the confidentiality of closing and similar agreements and agreements with foreign governments (see H.R. 5463), H9900 [12OC]

U.S. Fish and Wildlife Service: eliminate administrative waste, fraud, and abuse in fish and wildlife restoration projects funded by excise taxes on hunting and fishing equipment (see S. 2609), S4297 [23MY] (see H.R. 3671), H509 [16FE]

———eliminate administrative waste, fraud, and abuse in fish and wildlife restoration projects funded by excise taxes on hunting and fishing equipment (H.R. 3671), consideration (see H. Res. 455), H1674 [3AP]

Unemployment: treatment of part-time employees who are eligible for unemployment compensation (see H.R. 3708), H572 [29FE]

United Mine Workers of America: restore stability and equity to the financing of the Combined Benefit Fund (see S. 2729), S5106 [14JN] (see H.R. 4713), H4817 [21JN]

Veterans: provide that ancestors or lineal descendants of members of the Armed Forces shall be taken into account in determining tax-exempt status of veterans' organizations (see H.R. 4434), H2966 [11MY]

Volunteer workers: treatment of national service educational awards (see H.R. 5215), H7871 [19SE]

Water: treatment of contributions in aid of construction for water and sewage disposal property relative to service laterals (see S. 2290), S1671 [23MR]

Women: promote pension opportunities (see S. 2671), S4564 [6JN]

Cloture motions

Bankruptcy: amend laws (H.R. 2415), conference report, S11378 [30OC], S11450 [1NO], S11553 [5DE]

Education: treatment of education individual retirement accounts relative to elementary and secondary school expenses (S. 1134), S775 [24FE]

Families and domestic relations: eliminate marriage tax penalty by adjusting income tax rate brackets and standard deduction amounts (H.R. 6), S2514 [11AP], S2673, S2674, S2699 [13AP]

———phase-out and repeal estate and gift taxes (H.R. 8), S6296 [30JN]

Power resources: institute a Federal fuels tax holiday (S. 2285), S2432 [7AP], S2506 [11AP]

———institute a Federal fuels tax holiday (S. 2285), motion to proceed, S1831 [28MR], S1970 [30MR]

Conference reports

Bankruptcy Reform Act (H.R. 2415), H9723-H9765 [11OC]

Marriage Tax Penalty Relief Reconciliation Act (H.R. 4810), H6582-H6586 [19JY]

Minimum Wage Increase, Taxpayer Relief, Medicare, Medicaid, and State Children's Health Insurance Program Corrections, Pain Management Promotion, and Small Business Programs Improvement (H.R. 2614), H10909-H11087 [25OC]

Descriptions

Small Business Tax Accounting Simplification Act (S. 2246), S1421 [9MR]

Excerpts

Arkansas Code relative to Federal excise tax on motor fuels, S2497 [11AP]

Explanations

Bankruptcy Reform Act (H.R. 2415): Conference Report, S11698-S11724 [7DE]

Clarify Status of Professional Employer Organizations in Order To Assist Small Businesses in Providing Employee Benefits and Collecting Employment Taxes (S. 2979), S7893-S7895 [27JY]

Community Renewal and New Markets Act (H.R. 4923), H6816-H6820 [25JY]

Community Renewal and New Markets Act (S. 3152), S9729-S9746 [3OC]

FSC Repeal and Extraterritorial Income Exclusion Act (H.R. 4986): Senate Amendment, H11885-H11891 [14NO]

Factsheets

Individual Development Accounts—Federal Policy, S5267 [15JN]

IRS Funding, S8736 [19SE]

Privatizing Social Security—A Riverboast Gamble: Center on Budget and Policy Priorities, S4248 [23MY]

Letters

Affordable Education Act: Michael A. Resnick, National School Boards Association, S905 [29FE]

America's Better Classroom Act: Representative Capps, Nick Hill, and Milagros Macias, H7643 [14SE]

Bankruptcy Reform Act: John D. Podesta, Executive Office of the President, S10346 [12OC], H9836 [12OC]

———several bankruptcy scholars, S10772 [19OC], S11448-S11450 [1NO]

———several law professors, S169 [1FE]

Bankruptcy treatment of child support payments: Philip L. Strauss, San Francisco, CA, Family Support Bureau, S11437-S11439 [31OC], S11462 [1NO]

Broadband Internet Access Act: Catherine R. Sloan, WorldCom, Inc., S4830 [8JN]

———David Gabel, Queens College, S4832 [8JN]

———Dukwoo Ro and Seong K. Mun, Georgetown University, S4831 [8JN]

———John G. Flores, U.S. Distance Learning Association, S4832 [8JN]

———John Windhausen, Jr., Association for Local Telecommunications Services, S4832 [8JN]

———Robert J. Clark, Bristol Bay Area Health Corp., S4831 [8JN]

———Roger Ackerman, Corning, Inc., S4832 [8JN]

———Shirley Bloomfield, North Texas Colorguard Association, S4831 [8JN]

———Thomas J. Tauke, Bell Atlantic Corp., S4831 [8JN]

Comprehensive Budget Process Reform Act: Andrew F. Quinlan, CapitolWatch (organization), H3084 [16MY]

———Bill Frenzel and Tim Penny, Committee for a Responsible Federal Budget, H3082 [16MY]

———Eric V. Schlecht, National Taxpayers Union, H3085 [16MY]

———Grover G. Norquist, Americans for Tax Reform (organization), H3083, H3084 [16MY]

———R. Bruce Josten, U.S. Chamber of Commerce, H3082 [16MY]

———Ralph DeGennaro, Taxpayers for Common Sense (organization), H3084 [16MY]

———Robert L. Bixby, Concord Coalition, H3082, H3083 [16MY]

———Thomas Schatz, Council for Citizens Against Government Waste, H3082, H3083, H3084 [16MY]

Death Tax Elimination Act, H7719 [18SE]

———Alexander Leventhal, S6609 [13JY]

———Ayron Pickerill, S6424 [11JY]

———Todd M. Kolber, H4156 [9JN]

Dry Cleaning Environmental Tax Credit Act: Joseph C. Bonner, Bank of America Corp., E1370 [27JY]

Eliminate marriage tax penalty by adjusting income tax rate brackets and standard deduction amounts, S1202 [7MR], S2096 [4AP]

———Lindy L. Paull, Committee on Taxation (Joint), S6786 [14JY]

End of session legislative package: President Clinton, S11195 [27OC]

Ensure budget totals do not assume reduction or elimination of gasoline taxes to protect continued use of revenues for the Highway Trust Fund: C. Vernon Gray, National Association of Counties, S2200 [5AP]

———Dennis J. Slater, Construction Industry Manufacturers Association, S2504 [11AP]

———Jeffrey D. Shoaf, Associated General Contractors of America, S2199 [5AP], S2503 [11AP]

———John Horsley, William Millar, and William Dodge, S2200 [5AP]

———John S. Satagaj, Small Business Legislative Council, S2203 [5AP]

———Lawrence H. Summers, Sec. of the Treasury, and Bill Richardson, Sec. of Energy, S2505 [11AP]

———Leo F. Peters, American Consulting Engineers Council, S2200 [5AP]

———Mike Acott, National Asphalt Pavement Association, S2200 [5AP]

———Richard C. Creighton, American Portland Cement Alliance, S2201 [5AP], S2505 [11AP]

———Susan G. Pikrallidas, American Automobile Association, S2203 [5AP], S2504, S2505 [11AP]

———T. Peter Ruane, American Road & Transportation Builders Association, S2504 [11AP]

———Terrence M. O'Sullivan, Laborers' International Union of North America, S2504 [11AP]

———several State and local government organizations, S2203, S2204 [5AP]

Estate taxes: John M.J. Holliday, E2095 [14NO]

———Todd M. Kolber, H1313 [23MR]

Expand the exclusion for qualified small business stock and increase the annual limit for incentive stock options: Cheryl C. Timberlake, Biotechnology Association of Maine, S9034 [22SE]

———Dan Danner, National Federation of Independent Business, S9034 [22SE]

———Patrick Von Bargen, National Commission on Entrepreneurship, S9034 [22SE]

Federal gasoline tax: Dan Danner, National Federation of Independent Business, S2489, S2498 [11AP]

———John R. Cady, National Food Processors Association, S2489, S2498 [11AP]

———John S. Satagaj, Small Business Legislative Council, S1919 [29MR]

———Mike Parkhurst, Independent Truckers Association, S2489, S2498 [11AP]

———Susan G. Pikrallidas, American Automobile Association, S1918 [29MR]

———Thomas R. Warne, American Association of State Highway and Transportation Officials, S1918 [29MR]

Federal Housing Finance Board allocation of authority to Federal Home Loan Banks to guarantee school construction bonds: Deborah F. Silberman and William W. Ginsberg, Federal Housing Finance Board, S1096 [2MR]

FSC Repeal and Extraterritorial Income Exclusion Act: Lawrence H. Summers, Sec. of the Treasury, H11892 [14NO]

———several Representatives, E1480 [14SE]

———Stuart E. Eizenstat, Dept. of the Treasury, H7422 [12SE]

Full and Fair Political Activity Disclosure Act: Beverly LaHaye, Concerned Women for America (organization), H5297 [27JN]

———Charles A. Donovan, Family Research Council, H5297 [27JN]

———David N. O'Steen and Douglas Johnson, National Right to Life Committee, Inc., H5296 [27JN]

———Phyllis Schlafly, Eagle Forum (organization), H5297 [27JN]

———several organizations, H5297 [27JN]

———Susan T. Muskett, Christian Coalition, H5296 [27JN]

Gasoline inventories and prices: Mike Bowlin, Atlantic Richfield Corp. (ARCO), S2607 [12AP]

Internet Nondiscrimination Act: Don Siegelman, Governor of Alabama, H2795 [10MY]

———Edward T. Schafer, Governor of North Dakota, H2794 [10MY]

———Frank Keating, Governor of Oklahoma, H2795 [10MY]

———Gary E. Johnson, Governor of New Mexico, H2795 [10MY]

———James S. Gilmore III, Governor of Virginia, H2790 [10MY]

———Joan Bowman, Mayor of Lenexa, KS, H2798 [10MY]

———several Governors, H2794 [10MY]

———Tom Ridge, Governor of Pennsylvania, H2794 [10MY]

IRS enforcement of pension age discrimination laws relative to conversion of defined benefit plans to cash balance plans: Horace B. Deets, AARP, H6689 [20JY]

———Karen W. Ferguson and Karen Friedman, Pension Rights Center, H6689 [20JY]

IRS funding: Charles O. Rossotti, IRS, S8736 [19SE]

Marriage Tax Penalty Relief Act: Roy Riegle, S2603 [12AP]

Marriage Tax Penalty Relief Reconciliation Act: Charles O. Rossotti, IRS, E1517 [18SE]

Medicare, Medicaid, and State Children's Health Insurance Program corrections relative to the Balanced Budget Act: George N. Miller, Jr., Christus Jasper Memorial Hospital, H11550 [30OC]

Multiemployer pension benefits plan limitations: Lindy L. Paull, Committee on Taxation (Joint), E1323 [26JY]

Payment-in-Lieu-of-Taxes Program: several Senators, S6502 [12JY]

Pension Benefits Protection and Preservation Act: several Representatives, H854-H856 [9MR]

Pension Reform and Simplification Commission Act: James A. Klein, Association of Private Pension and Welfare Plans, S7660 [26JY]

———James E. Turpin, American Academy of Actuaries, S7660 [26JY]

Political organizations' requirement to report information to the IRS: E. Joshua Rosenkranz, Brennan Center for Justice, S6042-S6044 [29JN]

———Laura W. Murphy, ACLU, S5997 [28JN]

Protection of enrollees in managed care plans and HMO's: Representatives Dingell and Norwood, Committee on Commerce (House), S4788 [8JN]

———several individuals, H97 [1FE]

Protection of enrollees in managed health care plans and HMO's: Representative Ganske, S7516 [25JY]

Provide wage-based tax credits in Puerto Rico: several Representatives, H6839 [25JY]

Research and development tax credit extension: several Massachusetts businesses, S6613 [13JY]

Retirement Enhancement Act: Karen W. Ferguson, Pension Rights Center, E1937 [25OC]

———M. Cindy Hounsell, Women's Institute for a Secure Retirement, E1937 [25OC]

———Martin A. Corry, AARP, E1936 [25OC]

———Peggy Taylor, AFL-CIO, E1937 [25OC]

School construction and renovation tax incentives: Wayne G. Sanstead, North Dakota Dept. of Public Instruction, S990 [1MR]

Small Business Tax Fairness Act: Representative Archer, Committee on Ways and Means (House), H843 [9MR]

———Representative Goodling, Committee on Education and the Workforce (House), H843 [9MR]

Structured Settlement Protection Act: John E. Chapoton, John S. Stanton, and Nancy Granese, E1710 [6OC]

Tax deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor: Millicent Hall Gaudieri, Association of Art Museum Directors, S5736 [23JN]

Tax incentives for farm relief and economic development: Bob Stallman, American Farm Bureau Federation, S6639 [13JY]

Tax incentives for the environmental cleanup of certain brownfield sites: several Representatives, H6824 [25JY]

Tax treatment of court awards and expenses resulting from employment discrimination claims: Victoria L. Herring, S7163 [18JY]

Tax treatment of employee stock purchase plans: John P. Palafoutas, American Electronics Association, S11424 [31OC]

———Roderic W. Lewis, Micron Technology, Inc., S11424 [31OC]

Tax treatment of Native American Armed Forces members: Representatives George Miller, Skelton, and Don Young, Committee on Resources (House), E417 [27MR]

Tax treatment of Social Security benefits: Robert Shreve, AARP, H7154 [27JY]

Temporarily suspend motor fuel taxes: Andrew F. Quinlan, CapitolWatch (organization), S6625 [13JY]

———Dan Danner, National Federation of Independent Business, S6619 [13JY]

———Eric V. Schlecht, National Taxpayers Union, S6619 [13JY]

———Grover G. Norquist, Americans for Tax Reform (organization), S6619 [13JY]

———several State and local government organizations, S6622 [13JY]

———Susan G. Pikrallidas, American Automobile Association, S6620 [13JY]

———Thomas Schatz, Council for Citizens Against Government Waste, S6619 [13JY]

Treatment of any budget surpluses: Jill Lancelot, Taxpayers for Common Sense (organization), S2409 [7AP]

———John D. Podesta, Executive Office of the President, S7415 [21JY]

———Robert L. Bixby, Concord Coalition, S2408 [7AP]

Treatment of child support and alimony payments in bankruptcy: several women and children advocacy groups, H9838 [12OC]

Wildlife and Sport Fish Restoration Programs Improvement Act: C.M. Van Eman, Trans Texas Heritage Association, E556 [13AP]

———David K. Langford, Texas Wildlife Association, E556 [13AP]

———Dick Lattimer, Archery Manufacturers and Merchants Organization, E555 [13AP]

———James J. Baker, NRA, E555 [13AP]

———Lawrence S. Katz, Alfred S. Donau III, and Ron Marlenee, Safari Club International, E556 [13AP]

———Representative Archer, Committee on Ways and Means (House), H1814 [5AP]

———Representative Don Young, Committee on Resources (House), H1814 [5AP]

———Rob Gordon, National Wilderness Institute, E556 [13AP]

———Scott Hartman, National Trappers Association, Inc., E556 [13AP]

———W.S. (Sandy) Stimpson, Golf Lumber Co., Inc., E557 [13AP]

———William I. Morrill, Mule Deer Foundation, E556 [13AP]

Lists

Amendments to H.R. 8, Death Tax Elimination Act, S6645 [13JY]

Family Business Estate Tax Coalition, S6437 [11JY]

Legislation cleared by Congress, signed into law, or en route to the President for his signature since Labor Day, S10887 [23OC]

Newspaper headlines on spending of budget surpluses, S11098 [26OC]

Organizations opposed to S. 625, Bankruptcy Reform Act, S171 [1FE]

Pending tax cuts in the 106th Congress, S7607 [26JY]

Supporters of S. 2718, Energy Efficient Buildings Incentives Act, E1634 [29SE]

U.S. Fish and Wildlife Service corrective actions on Federal aid issues, H1806 [5AP]

U.S. Trustee Program bankruptcy criminal cases, S5386-S5389 [20JN]

Voluntary Medicare Prescription Drug Plan Act savings for monthly expenses, S2653 [13AP]

Messages

Agreement Between the U.S. and Chile on Social Security: President Clinton, S4295 [23MY], H3496 [22MY]

Agreement Between the U.S. and the Republic of Korea on Social Security: President Clinton, S4295 [23MY], H3496 [22MY]

Veto of H.R. 8, Death Tax Elimination Act: President Clinton, H7240 [6SE]

Veto of H.R. 4810, Marriage Tax Penalty Relief Reconciliation Act: President Clinton, H7239 [6SE]

Motions

Bankruptcy: amend laws (H.R. 2415), H9788, H9791 [11OC]

———amend laws (H.R. 2415), conference report, S11205 [27OC], H9840 [12OC]

Budget: reconciliation of the concurrent resolution and elimination of the marriage tax penalty (H.R. 4810), S6784, S6804 [14JY], S7046, S7047, S7048, S7049, S7050 [17JY], H5877 [12JY], H6434 [18JY]

Education: treatment of education individual retirement accounts relative to elementary and secondary school expenses (S. 1134), S919 [29FE], S991 [1MR], S1099 [2MR]

Electronic commerce: extend the moratorium on the taxation of Internet and interactive computer service commerce (H.R. 3709), H2819 [10MY]

Families and domestic relations: eliminate marriage tax penalty by adjusting income tax rate brackets and standard deduction amounts (H.R. 6), S2965 [27AP], H327 [10FE]

———phase-out and repeal estate and gift taxes (H.R. 8), S6627, S6631, S6636, S6640, S6651, S6663 [13JY], S6768, S6769 [14JY], H4160 [9JN]

Health: national policy to provide health care and reform insurance procedures (H.R. 2990), H67 [31JA], H129 [1FE]

Income: increase minimum wage and provide tax benefits for small businesses (H.R. 3081), H866 [9MR]

Internal Revenue Code: terminate (H.R. 4199), H2277 [13AP]

Telephones: repeal excise tax on telephone use and other communications services (H.R. 3916), H3851 [25MY]

Opinion polls

Temporary Federal gasoline tax reduction: Gallup Organization, S2489 [11AP]

Papers

Death Tax Devastation—Horror Stories From Middle-Class America: William W. Beach, Heritage Foundation, S6772-S6774 [14JY]

Petitions and memorials

Colorado: marriage tax penalty elimination by adjusting income tax rate brackets and standard deduction amounts, H314 [10FE]

Lenexa, KS: Internet Nondiscrimination Act, H2798 [10MY]

Poems

``Chant for Surplus Justice,'' Representative Owens, E1218 [13JY]

``Tax His Cow'', H4153 [9JN]

Press releases

DeLay To Oppose McCain Bill—An Attack on Our First Amendment Rights: Representative DeLay, H5286, H5287 [27JN]

House GOP Minimum Wage Plan Offers $11 in Upper-Income Tax Breaks for Every $1 in Wage Hikes for Low Earners: Citizens for Tax Justice (organization), H858 [9MR]

Protection of Enrollees in Managed Care Plans and HMO's: AMA, S4788 [8JN]

RK HO

Gore, Vice President: economic plan, H8293 [27SE]

Remarks in House

African Americans: relief from Federal tax liability arising from the resolution of discrimination claims by farmers against the Dept. of Agriculture, H11248 [26OC]

Agriculture: allow Farm and Ranch Risk Management Accounts (H.R. 957), H4153 [9JN]

———ensure that income averaging for farmers does not increase a farmer's liability for the alternative minimum tax (H.R. 5040), E1393 [27JY]

———provide that income averaging for farmers shall be applied by taking into account negative taxable income during the base period years, H5555 [29JN]

Alcoholic beverages: allow distilled spirits wholesalers a credit for their cost of carrying Federal excise taxes prior to the sale of the product bearing the tax (H.R. 5128), E1421 [7SE]

Animals: increase the availability of drugs for minor species and rare diseases in all animals (H.R. 4780), E1146 [29JN]

———treatment of sale of certain animals associated with educational programs (H.R. 3692), E153 [16FE]

Armed Forces: allow a refundable credit to certain low-income members of the uniformed services (H.R. 1055), H191 [2FE], H240 [8FE], H416 [15FE], H736 [8MR], H1050, H1051 [15MR], H1249 [22MR], H1417 [28MR], H1732 [4AP], H2634 [8MY], H5816 [11JY]

———implement an allowance for members subjected to lengthy or numerous deployments, and require studies on tax credits for employers of National Guard members, and the expansion of military programs for youth (H.R. 4208), H6475 [19JY]

Audio or video postproduction equipment: allow a credit against income tax (H.R. 5497), E1840 [19OC]

Bankruptcy: amend laws, H8097 [26SE]

———amend laws (H.R. 2415), H9788-H9796 [11OC]

———amend laws (H.R. 2415), conference report, H9809 [11OC], H9832-H9840 [12OC]

———amend laws (H.R. 2415), consideration of conference report (H. Res. 624), H9826-H9832 [12OC]

———amend laws (H.R. 2415), corrections in enrollment (H. Con. Res. 427), H9840 [12OC]

———amend laws (H.R. 2415), motion to instruct conferees, H9791-H9796 [11OC]

———amend laws (S. 625), E134 [14FE]

———amend laws (S. 3186), corrections in enrollment (H. Con. Res. 427), H9840 [12OC]

———treatment of child support and alimony payments, H9830, H9834, H9838 [12OC]

Budget: allocation of funds, H257, H258, H268-H275 [9FE], H1251-H1264 [22MR], H7829 [19SE]

———balance, H4269 [13JN]

———deficit, H7827 [19SE], H11769-H11774 [1NO]

———devote cuts in discretionary funding during appropriations process to debt reduction, H4953-H4956 [22JN]

———ensure Medicare coverage of prescription drugs prior to consideration of any tax cuts, H1976-H1984 [10AP]

———ensure on-budget surplus is used to reduce publicly-held debt and provide tax relief (H. Res. 490), H2957 [11MY]

———ensure solvency of Social Security and Medicare, H258, H260 [9FE], H516 [29FE]

———improve and strengthen budget process (H.R. 853), H3093-H3145 [16MY], E755 [17MY], E790 [19MY]

———improve and strengthen budget process (H.R. 853), consideration (H. Res. 499), H3078-H3093 [16MY]

———proposed taxes and user fees in Presidential budget (H. Res. 467), H2069-H2076 [11AP]

———provide for reconciliation of the concurrent resolution to reduce the public debt, decrease the statutory debt limit, and provide for retirement security (H.R. 5203), H7780-H7798 [19SE], E1594 [26SE]

———reconciliation of the concurrent resolution and elimination of the marriage tax penalty (H.R. 4810), H5659, H5661, H5724 [10JY], H5741 [11JY], H5848, H5849, H5858-H5881 [12JY], H6368 [18JY], E1237 [14JY]

———reconciliation of the concurrent resolution and elimination of the marriage tax penalty (H.R. 4810), conference report, H6474, H6475 [19JY], H6605, H6609-H6618 [20JY], H6758-H6764 [24JY], H7007 [26JY], E1303, E1309 [24JY]

———reconciliation of the concurrent resolution and elimination of the marriage tax penalty (H.R. 4810), consideration (H. Res. 545), H5851-H5856 [12JY]

———reconciliation of the concurrent resolution and elimination of the marriage tax penalty (H.R. 4810), consideration of conference report (H. Res. 559), H6606-H6609 [20JY]

———reconciliation of the concurrent resolution and elimination of the marriage tax penalty (H.R. 4810), consideration of motion to go to conference on Senate amendments (H. Res. 553), H6432-H6434 [18JY]

———reconciliation of the concurrent resolution and elimination of the marriage tax penalty (H.R. 4810), motion to instruct conferees, H6434-H6437 [18JY]

———reconciliation of the concurrent resolution and elimination of the marriage tax penalty (H.R. 4810), motion to recommit, H5877-H5880 [12JY]

———reconciliation of the concurrent resolution and elimination of the marriage tax penalty (H.R. 4810), veto, H7240 [6SE], H7507, H7509-H7520 [13SE], E1479 [14SE], E1517 [18SE]

———removal of analysis of budget functions from the budget resolution, H3135, H3136 [16MY]

———treatment of any budget surpluses, H95, H138 [1FE], H259, H268-H275 [9FE], H1000, H1001, H1002 [15MR], H1079 [16MR], H1251-H1264 [22MR], H2415 [3MY], H3138-H3141 [16MY], H3626-H3632 [23MY], H4031-H4033 [7JN], H6361, H6441-H6448 [18JY], H7351-H7357 [7SE], H7570-H7572 [13SE], H7936 [21SE], H8047-H8053, H8056-H8058 [25SE], H8067 [26SE], H8286-H8306 [27SE], H8418, H8419, H8441-H8444 [28SE], H8629 [3OC], H8745, H8746 [4OC], H8814, H8815, H8903-H8909 [5OC], H9454 [6OC], H9638, H9640 [11OC], H9818, H9820 [12OC], H10226 [18OC], H10815, H10846-H10848, H10879 [25OC], H11216 [26OC], H11512 [29OC], H11769-H11774 [1NO], E431, E433, E434 [28MR], E1218 [13JY]

Bush, George W.: economic plan, H8746 [4OC], H9874 [12OC], H10230 [18OC], H10903-H10905 [25OC], H11474 [28OC], H11507, H11508 [29OC], H11749 [1NO], H11789 [2NO]

Business and industry: clarify certain existing limitations on private business use of facilities financed with tax-exempt bonds (H.R. 2398), E791 [19MY]

———prevent companies from reinsuring income in Bermuda or other tax havens to avoid paying U.S. income tax (H.R. 4192), E504 [6AP]

———promote job creation and expand small businesses in economically-distressed communities (H.R. 3247), H222 [8FE]

Buy American Act: compliance, H407 [15FE], H1820 [5AP]

CERCLA: reauthorize and reform Superfund program and promote brownfields redevelopment, H5174 [27JN]

———reauthorize and reform Superfund program and promote brownfields redevelopment (H.R. 1300), H8131 [26SE]

Charities: treatment of charitable contributions to public charities for use in medical research (H.R. 4719), E1091 [23JN]

Children and youth: increase the availability, affordability, and quality of child care, H7974 [21SE]

Committee on Ways and Means (House): proposal to delegate rewriting of the Internal Revenue Code to a commission, H2127 [12AP]

Community development: provide for community renewal and new markets initiatives, E2246 [2JA]

———provide incentives for renewal of distressed communities and empowerment zone development, increase the number of empowerment zones, and encourage investment in new markets (H.R. 4923), H6797-H6841 [25JY], E1311 [24JY], E1330, E1339, E1343 [27JY]

Computers: networking and information technology research and development funding, H4907 [21JN]

———networking and information technology research and development funding (H.R. 2086), H392-H409 [15FE], E166 [16FE]

———networking and information technology research and development funding (H.R. 2086), consideration (H. Res. 422), H389-H392 [15FE]

———prohibit, reduce, or eliminate fees and taxes on Internet service, H3855 [25MY]

———prohibit the imposition of access fees on Internet service providers (H.R. 1291), H3056, H3058-H3062 [16MY], E751 [17MY]

———treatment of computers and computer equipment (H.R. 4279), H2640 [8MY], E573 [13AP]

———treatment of computers provided to employees for personal use, H2970 [15MY], H7875 [20SE]

———treatment of computers provided to employees for personal use (H.R. 4274), H2333 [13AP], H2640 [8MY], H3477 [22MY], H4223 [13JN], H7741 [19SE], H7937 [21SE], E577 [13AP]

———treatment of contributions (H.R. 4061), H1248 [22MR]

Congress: accomplishments of the 106th Congress, H1 [24JA], H96 [1FE], H5848, H5850 [12JY], H6368 [18JY], H6475 [19JY], H6783 [25JY], H8300 [27SE], H10403 [19OC], H11201 [26OC], H11451 [28OC], H11787 [2NO], H11835-H11840 [3NO]

Conservation and Reinvestment Act: Payment in Lieu of Taxes Program funding, H2865-H2868 [10MY]

Conservation of energy: provide incentives to reduce energy consumption, H1241-H1243 [22MR]

———provide incentives to reduce energy consumption (H.R. 5345), E1633, E1636 [29SE]

Constitutional amendments: require a two-thirds majority on the passage of legislation increasing taxes (H.J. Res. 94), H2004-H2010 [10AP], H2131-H2147 [12AP], E583 [13AP], E598 [2MY]

———require a two-thirds majority on the passage of legislation increasing taxes (H.J. Res. 94), consideration (H. Res. 471), H2128-H2131 [12AP]

Corporations: treatment of net capital gain of closely held corporations (H.R. 5569), E1955 [26OC]

Cosmetology: expand the tip tax credit to employers of cosmetologists and promote tax compliance in the cosmetology sector (H.R. 5506), E1916 [25OC]

Crime: treatment of qualified security devices (H.R. 5616), E2049 [1NO]

Democratic Party: national agenda, H10, H16-H23 [27JA], H168 [2FE], H10814 [25OC], H11203 [26OC], H11608-H11617 [30OC], E2004 [28OC]

Dept. of Agriculture: interest payments to certain farmers whose discrimination claims are in arrears, H5783 [11JY]

Dept. of the Interior: Payment-in-Lieu-of-Taxes Program funding, E1028 [15JN], E1040 [19JN]

Dept. of Veterans Affairs: motor vehicle reimbursement rates for veterans traveling to VA health care facilities (H.R. 4716), E1072 [21JN]

Diseases: provide tax credits for research and development costs for vaccines for malaria, tuberculosis, or HIV, H2587 [4MY]

District of Columbia: first-time homebuyer credit, H98 [1FE]

———promote the economic recovery (H.R. 4358), E604 [2MY]

———residential and business tax credits and incentives, H7924 [20SE]

———tax structure study funding, H7036 [26JY]

Ecology and environment: expand incentives for the environmental cleanup of certain brownfield sites, H6823 [25JY]

———extend incentives for the cleanup and redevelopment of brownfield sites, H12500 [15DE]

Economy: national objectives priority assignments, H97 [1FE], H2501 [3MY], H7565 [13SE]

———roles of Congress and the Clinton administration in the current economic situation, H7563-H7569 [13SE]

Education: allow tax credits for certain elementary and secondary school expenses and contributions to charitable school-tuition organizations (H.R. 1710), E345 [16MR]

———allow tax credits for certain elementary and secondary school expenses and contributions to charitable school-tuition organizations (H.R. 936), E271 [9MR], E1919 [25OC]

———allow tax credits for public and nonpublic elementary and secondary education expenses (H.R. 935), E117 [10FE], E271 [9MR], E1919 [25OC]

———encourage stronger mathematics and science programs at elementary and secondary schools (H.R. 4273), H5848 [12JY]

———expand the teacher loan forgiveness programs under the guaranteed and direct student loan programs (H.R. 5319), E1606 [27SE]

———provide a source of interest-free capital for school construction and renovation in States experiencing increased enrollment (H.R. 996), H969 [14MR], H1741 [4AP], H2553 [4MY], H6764-H6770 [24JY]

———provide tax credit for elementary and secondary school teachers (H.R. 937), E271 [9MR], E1919 [25OC]

———spending of a greater percentage of Federal tax dollars on children's classrooms, H4022 [7JN]

———spending of a greater percentage of Federal tax dollars on children's classrooms (H.R. 2), H4596 [19JN], E613 [2MY]

———treatment of education individual retirement accounts relative to elementary and secondary school expenses (H.R. 7), H1419, H1420, H1455-H1461 [28MR], H1482, H1483, H1484 [29MR]

———treatment of education individual retirement accounts relative to elementary and secondary school expenses (S. 1134), E345 [16MR]

———treatment of interest on student loans (H.R. 1196), H2731 [9MY]

Electric power: promote the development of domestic wind energy resources (H.R. 5352), H8593 [2OC]

Electronic commerce: extend the moratorium on the taxation of Internet and interactive computer service commerce (H.R. 3709), H2785-H2821 [10MY], H3477 [22MY], E712, E720 [11MY], E742 [17MY]

———extend the moratorium on the taxation of Internet and interactive computer service commerce (H.R. 3709), consideration (H. Res. 496), H2783-H2785 [10MY]

———extend the moratorium on the taxation of Internet and interactive computer service commerce (H.R. 3709), motion to recommit, H2819 [10MY]

———extend the moratorium on the taxation of Internet and interactive computer service commerce (H.R. 4460), E741 [17MY]

———State tax treatment of Internet and interactive computer service commerce, H2815, H2816 [10MY]

Employment: treatment of information technology job training expenses (H.R. 5004), E1389 [27JY]

———treatment of telecommuting (H.R. 3819), E207 [1MR]

FAA: use of passenger facility charges, H1007, H1026 [15MR]

Families and domestic relations: allow credit for medical expenses for dependents (H.R. 4799), E1170 [30JN], E1555 [21SE]

———clarify the child credit allowance, the personal exemptions deduction, and the earned income credit for missing children (H.R. 5117), H8068-H8072 [26SE]

———condition phase-out and repeal of estate and gift taxes on solvency of Social Security and Medicare and public debt reduction, H4078, H4081-H4085 [8JN], H4132, H4135, H4138, H4145 [9JN], E974 [12JN]

———eliminate marriage tax penalty, H8204 [27SE]

———eliminate marriage tax penalty by adjusting income tax rate brackets and standard deduction amounts, H3162-H3164 [16MY], H8788 [4OC], H9639 [11OC]

———eliminate marriage tax penalty by adjusting income tax rate brackets and standard deduction amounts (H.R. 6), H15 [27JA], H71-H77 [31JA], H91-H93, H96, H143-H149 [1FE], H167, H169, H170, H171, H192-H199 [2FE], H223, H226 [8FE], H258, H259, H260-H275 [9FE], H291-H330, H337 [10FE], H345, H361, H362 [14FE], H378, H379 [15FE], H459, H490 [16FE], H515, H547-H552 [29FE], H1083 [16MR], H2332 [13AP], H2416 [3MY], E39 [1FE], E77 [8FE], E99 [9FE], E133 [14FE], E140, E146 [15FE], E156 [16FE]

———eliminate marriage tax penalty by adjusting income tax rate brackets and standard deduction amounts (H.R. 6), consideration (H. Res. 419), H281-H291 [10FE]

———eliminate marriage tax penalty by adjusting income tax rate brackets and standard deduction amounts (H.R. 6), motion to recommit, H327, H328 [10FE]

———eliminate marriage tax penalty by adjusting income tax rate brackets and standard deduction amounts (H.R. 6), unanimous-consent request, H327 [10FE]

———expand child tax credit, H9639 [11OC]

———expand Federal tax refund intercept program for parents delinquent on child support to cover children who are not minors, H7312 [7SE]

———expand Federal tax refund intercept program for parents delinquent on child support to cover children who are not minors (H.R. 4071), E397 [23MR]

———expand tax credits and grant programs to increase affordability, quality, and safety of child care, H3932 [7JN]

———make marriage tax penalty relief contingent on Social Security and Medicare solvency certification and public debt elimination, H314, H315, H318-H327 [10FE], H5866, H5869-H5871, H5874-H5877 [12JY]

———phase-out and repeal estate and gift taxes, H547-H552 [29FE], H846, H849, H859, H862, H864 [9MR], H933, H939 [14MR], H2105 [11AP], H5730-H5732 [10JY], H11593 [30OC]

———phase-out and repeal estate and gift taxes (H.R. 8), H362 [14FE], H3911 [6JN], H3931, H3932, H3933, H3934, H3935, H4024-H4031 [7JN], H4047, H4108-H4115 [8JN], H4123, H4124, H4125, H4126, H4127, H4128-H4164, H4169 [9JN], H5850 [12JY], H6474, H6588-H6593 [19JY], H6758-H6764 [24JY], E941 [9JN], E974, E975, E977 [12JN], E1008, E1009 [14JN], E1364 [27JY]

———phase-out and repeal estate and gift taxes (H.R. 8), consideration (H. Res. 519), H4077-H4087 [8JN]

———phase-out and repeal estate and gift taxes (H.R. 8), motion to recommit, H4161-H4163 [9JN]

———phase-out and repeal estate and gift taxes (H.R. 8), veto, H7220, H7241, H7247, H7259-H7264 [6SE], H7284, H7285, H7322-H7335, H7351-H7357 [7SE], H7719 [18SE], E1504 [18SE]

———reduce estate and gift tax rates, H8788 [4OC]

———repeal estate and gift taxes, H3162-H3164 [16MY]

FEC: require certain political organizations to report information (H.R. 3688), E653 [4MY]

Firearms: enhanced research credit for development of smart gun technologies (H.R. 5012), E1973 [28OC]

Foreign sales corporations: exclusion of certain income, E1999 [28OC]

———repeal the exclusion of certain income (H.R. 4986), H7377-H7379, H7416-H7431 [12SE], H11881-H11899 [14NO], E1465, E1472 [13SE], E1480 [14SE], E1536 [20SE]

Geological Survey: participation in the Networking and Information Technology Research and Development Program, H401, H402 [15FE]

Gore, Vice President: economic plan-H8300 [27SE], H8442 [28SE], H8746 [4OC], H11508 [29OC]

Government: impact of economic prosperity on personal liberties, H82-H87 [31JA], H187-H191 [2FE]

———review, reform, and terminate unnecessary and inequitable Federal payments, benefits, services, and tax advantages (H.R. 3221), H5564 [29JN], E939 [9JN], E986 [13JN]

Health: allow a deduction for amounts paid for health insurance and prescription drug costs of individuals (H.R. 4472), H3058 [16MY]

———allow a refundable credit for health insurance costs (H.R. 4113), E451 [30MR]

———national policy to provide health care and reform insurance procedures, H7875 [20SE], H11516-H11520 [29OC]

———national policy to provide health care and reform insurance procedures (H.R. 2990), H67 [31JA], H139-H143 [1FE], H367-H370 [14FE], H1465-H1468 [28MR], H2110-H2114 [11AP]

———national policy to provide health care and reform insurance procedures (H.R. 2990), motion to instruct conferees, H129-H137 [1FE]

———protection of enrollees in managed care plans and HMO's, H16-H19 [27JA], H77-H81 [31JA], H96, H97, H98, H129-H137, H139-H143, H157 [1FE], H170 [2FE], H248-H252 [8FE], H275-H277 [9FE], H367-H370 [14FE], H376, H426 [15FE], H1465-H1468 [28MR], H2488, H2504 [3MY], H2745-H2748, H2750 [9MY], H5831-H5836 [11JY], H7086-H7090 [26JY], H7572-H7575 [13SE], H7985-H7988 [21SE], H10224, H10240 [18OC], H10399 [19OC], H10892-H10905 [25OC], H11245, H11247, H11248, H11250, H11253, H11254 [26OC], H11435-H11442 [27OC], H11452, H11476-H11483 [28OC], H11512-H11520 [29OC], H11595-H11608, H11609 [30OC], H11754-H11761 [1NO], H11807, H11808 [2NO], H12012-H12016 [5DE], H12036-H12040 [7DE], E7 [27JA]

———protection of enrollees in managed care plans and HMO's (H.R. 2723), H739-H747 [8MR], H970-H974 [14MR], H6448-H6450 [18JY], H7986 [21SE]

———provide tax credits to individuals aged 55 to 64 to buy into Medicare or purchase COBRA health coverage, H1418 [28MR]

———provide tax incentives to enhance long-term care and convene a National Summit on Long-Term Care (H.R. 4498), H3400 [18MY]

———tax credits for health insurance relative to the uninsured, E2190 [15DE]

———treatment of medical savings accounts, H12485 [15DE]

Health care professionals: treatment of certain gifts and benefits provided to physicians by prescription drug manufacturers (H.R. 4088), E411 [23MR], E417 [27MR]

———treatment of certain gifts and benefits provided to physicians by prescription drug manufacturers (H.R. 4089), H2280 [13AP], E411 [23MR], E417 [27MR], E886 [6JN]

House of Representatives: legislative priorities, H8909-H8914 [5OC], H9458-H9461 [6OC], H10450-H10452 [19OC], H10803-H10805 [24OC], H11594 [30OC]

House Rules: same-day consideration of certain resolutions (H. Res. 676), H12517 [15DE]

Housing: eliminate capital gains on the sale of certain homes, H2107 [11AP]

———provide for tax relief for the conversion of cooperative housing corporations into condominiums (H.R. 5159), E1882 [23OC]

———provide tax credits to promote home ownership among low-income individuals (H.R. 5084), E1385 [27JY]

Income: allow deduction for charitable contributions to individuals who do not itemize other deductions (H. 4379), E633 [4MY]

———alternative minimum tax rates, H5866-H5870, H5872-H5875 [12JY]

———impose excise tax on persons who acquire structured settlement payments in factoring transactions (H.R. 5421), E1710 [6OC]

———increase charitable contribution deduction, and allow such deductions to individuals who do not itemize other deductions (H.R. 969), H138 [1FE]

———increase minimum wage and provide tax benefits for small businesses (H.R. 3081), H738 [8MR], H760, H761, H762, H792-H879 [9MR], H1083 [16MR], E278 [9MR], E285 [13MR]

———increase minimum wage and provide tax benefits for small businesses (H.R. 3081), consideration (H. Res. 434), H773-H792 [9MR]

———increase minimum wage and provide tax benefits for small businesses (H.R. 3081), motion to recommit, H876, H877 [9MR]

———reduce individual income tax rates, provide marriage penalty and estate and gift tax relief, reduce taxes on savings and investments, and establish incentives for education and health care (H.R. 2488), veto, H2501 [3MY], H7220 [6SE], H7379 [12SE]

———reform laws and filing procedures, H1000 [15MR], H1948-H1953 [6AP]

———repeal adjusted gross income limitations on itemized deductions, personal exemption deduction, and child tax credit and repeal the alternative minimum tax on individuals (H.R. 3612), E109 [10FE]

Individual development accounts: establish to allow those with limited means to accumulate assets, access education, own homes and businesses, and achieve economic self-sufficiency, H6826 [25JY]

Individual retirement accounts: increase annual limitation on deductible contributions, H6369 [18JY]

———increase annual limitation on deductible contributions (H.R. 802), H864 [9MR]

Insurance: allow a credit to individuals attaining age 65 for certain drug and health insurance expenses (H.R. 4234), H2019 [11AP]

———allow individuals a refundable credit for the purchase of private health insurance through a pooling arrangement (H.R. 2185), E247 [8MR], E269 [9MR]

———clarify exemption from the self-employment tax for termination payments received by former life insurance salesmen (H.R. 5444), E1752 [12OC]

———provide nondiscriminatory coverage of substance abuse treatment services under private group and individual health coverage (H.R. 1977), H1062 [15MR]

———treatment of policyholder dividends of mutual life insurance companies and policyholder surplus accounts (H.R. 3905), E287 [13MR]

Interagency Group on Insular Affairs: provide guidance on Federal policies towards U.S. territories, H222 [8FE]

Internal Revenue Code: establish a commission to review and make recommendations to Congress on reform and simplification (H.R. 5027), E1378 [27JY]

———terminate (H.R. 1041), H2127, H2128 [12AP]

———terminate (H.R. 4199), H1948-H1953 [6AP], H2267-H2282 [13AP]

———terminate (H.R. 4199), consideration (H. Res. 473), H2259-H2267 [13AP]

———terminate (H.R. 4199), motion to recommit, H2277-H2279 [13AP]

Internet Nondiscrimination Act: impact of unfunded Federal mandates on States and local governments, H2785, H2786 [10MY]

Investments: allow an exclusion from gross income for certain amounts of capital gains distributions from regulated investment companies (H.R. 4723), E1090 [23JN]

———encourage the granting of employee stock options (H.R. 4972), E1339 [27JY]

IRS: burden of proof relative to seizure of property, H226 [8FE]

———enforce pension age discrimination laws relative to conversion of defined benefit plans to cash balance plans, H6689-H6692 [20JY]

———funding, H7619, H7621-H7623 [14SE], H9021 [6OC]

———GAO audit, H635 [2MR]

———impact of technical advice memoranda on the low-income housing tax credit program, E2171 [11DE]

———reform, H635 [2MR]

———restructure and reform, H1770 [5AP]

———tribute for printing pictures of missing children on forms and publications, H2319 [13AP]

Medicare: coverage of outpatient prescription drugs, H9455 [6OC]

———improve access to health insurance by offering certain individuals a Medicare buy-in option and allow tax credit for payment of premiums (H.R. 4938), E1304 [24JY]

Motor vehicles: provide incentives for production, sale, and use of highly fuel-efficient, advanced-technology motor vehicles (H.R. 4270), E567 [13AP]

NAFTA: provide incentives and job training grants for communities affected by migration of businesses and jobs to Canada or Mexico (H.R. 1967), H495 [16FE]

Native Americans: treatment of Armed Forces members, E417 [27MR]

Office of National Drug Control Policy: High Intensity Drug Trafficking Areas funding through reductions in IRS administrative account, H6642-H6645 [20JY]

Organic Act of Guam: amend, H11255 [26OC]

Pennsylvania: allow an income tax credit to holders of bonds issued to finance land and water reclamation for the anthracite region, H6825 [25JY]

———allow an income tax credit to holders of bonds issued to finance land and water reclamation for the anthracite region (H.R. 4314), E2001 [28OC]

———impact of petroleum shortages and prices on local producers, H8921 [5OC]

Pensions: allow an additional individual retirement account deduction based on unused amounts of deduction limitation in prior years (H.R. 3620), H334 [10FE], H6517 [19JY]

———allow distributions to be made from certain pension plans before the participant is severed from employment (H.R. 4837), E1229 [13JY]

———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 (H.R. 2902), H853 [9MR]

———provide retirement investment advice to workers managing their retirement income assets (H.R. 4747), E1110 [26JN]

———provide retirement security and pension reform (H.R. 4843), E1323 [26JY]

———provide retirement security and pension reform (H.R. 5546), E1935 [25OC]

———waive limit on benefits from multiemployer plans, E1323 [26JY]

Petroleum: adoption of windfall profits tax on oil companies relative to gasoline price levels, H4681 [20JN]

———economic impact of increasing oil prices, H7828 [19SE], H8205 [27SE]

———gasoline tax, H5660 [10JY], H7828 [19SE]

———reduce motor fuel taxes (H.R. 3849), E257 [9MR]

———repeal increases in motor fuel taxes, H939 [14MR]

———tax incentives to encourage domestic production, H12089 [14DE]

———temporarily suspend and permanently repeal increases in motor fuel taxes (H.R. 4111), E448 [30MR]

———temporarily suspend and permanently repeal increases in motor fuel taxes (H.R. 4776), E1153 [29JN]

Pharmaceuticals: deny tax benefits for research conducted by pharmaceutical companies where U.S. consumers pay more for products of that research than foreign consumers (H.R. 3665), H2281 [13AP], E148 [15FE]

———treatment of direct-to-consumer advertisements of prescription drugs that fail to provide certain information to the consumer (H.R. 4686), E1026 [15JN]

Political campaigns: avoid duplicate reporting of information on political activities of certain State and local political organizations (H.R. 5277), H8064 [26SE]

———require certain political organizations to report information to the IRS, H2018, H2020, H2063-H2069 [11AP], H3835-H3837, H3844-H3853 [25MY], H4078-H4081, H4083, H4084 [8JN], H4140, H4161-H4163 [9JN], H4343, H4344, H4345 [14JN], E977 [12JN]

———require certain political organizations to report information to the IRS (H.R. 4168), H1678-H1680 [4AP]

———require certain political organizations to report information to the IRS (H.R. 4717), H5073, H5074 [23JN], H5295 [27JN]

———require certain political organizations to report information to the IRS (H.R. 4762), H5282-H5290 [27JN], E1149, E1153 [29JN]

Postal Service: treatment of certain expenses of rural letter carriers relative to the business use of a personal vehicle (H.R. 4715), E1070 [21JN]

Poverty: establish a commission to study and make recommendations on marginal tax rates for the working poor (H.R. 3839), E227 [6MR]

Power resources: incentives to encourage domestic production of oil and gas and respond to surging foreign oil imports (H.R. 1116), H1143 [21MR]

———permit draw down of oil from the Strategic Petroleum Reserve relative to anticompetitive activities and provide tax credits for certain energy efficiency improvements (H.R. 4043), E364 [21MR]

Public debt: allow individuals to designate a portion of their income tax liability for deficit reduction, H8412 [28SE]

Public utilities: clarify the definition of contribution in aid of construction (H.R. 4308), E590 [13AP]

Puerto Rico: provide wage-based tax credits (H.R. 2138), H6839 [25JY], E1363 [27JY]

Puerto Rico Conservation Trust: funding through return of excise tax receipts from rum produced in Puerto Rico, E1011 [14JN]

Railroads: use revenues from excise taxes imposed on fuel used in trains for the elimination of railway-highway crossing hazards (H.R. 2060), H1988 [10AP], H2505 [3MY]

Rates, H10, H13 [27JA], H82 [31JA], H259 [9FE], H1000, H1002 [15MR], H1081 [16MR], H1306, H1312-H1322, H1393 [23MR], H1677 [4AP], H1770, H1838 [5AP], H1948-H1953 [6AP], H2104 [11AP], H2126, H2128 [12AP], H2246, H2255, H2256, H2330-H2334 [13AP], H2416, H2501 [3MY], H2554 [4MY], H2974 [15MY], H3162-H3164 [16MY], H4227, H4294, H4296 [13JN], H4345 [14JN], H6091-H6097 [17JY], H6361, H6362, H6441-H6448 [18JY], H6588 [19JY], H7006 [26JY], H8056-H8058 [25SE], H8293-H8300 [27SE], H8442 [28SE], H8788 [4OC], H10405 [19OC], H10815 [25OC], H11247, H11251 [26OC], H11410 [27OC], H11451 [28OC], H12053 [8DE], H12485 [15DE], E1218 [13JY], E1994 [28OC]

Real estate: anniversary of law establishing real estate investment trusts, E1491 [14SE], E1515 [18SE]

Relief, H11209-H11210, H11228, H11243, H11244, H11245, H11250 [26OC], H11366, H11414 [27OC], H11505, H11506, H11508 [29OC], H11532 [30OC], H11835-H11840 [3NO], E2004 [28OC]

Renewal communities: designate, H11248 [26OC], H12484, H12485, H12494 [15DE]

Republican Party: national agenda, H52 [31JA], H96, H139 [1FE], H260 [9FE], H460 [16FE], H999, H1064-H1070 [15MR], H1143-H1149 [21MR], H1483, H1493 [29MR], H1769 [5AP], H2330-H2334 [13AP], H3535 [23MY], H6368 [18JY], H6475, H6567-H6573 [19JY], H6605 [20JY], H6758-H6764 [24JY], H6783 [25JY], H8455-H8459 [28SE], H8606-H8610 [2OC], H8903-H8909-H8914 [5OC], H10393 [19OC], H10536 [24OC], H11201 [26OC], H11548 [30OC], H11774-H11779 [1NO], H11957, H11958 [5DE], H12053 [8DE]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax, H168 [2FE], H459 [16FE], H4596 [19JN], H6782 [25JY]

———repeal income tax and institute a national sales tax, H704 [8MR], H2020 [11AP]

Sarasota, FL: use of passenger facility charges at Sarasota-Bradenton International Airport, H1028 [15MR]

Schools: expand incentives for the construction and renovation of public schools, H2756 [9MY], H11246, H11252, H11254, H11263 [26OC], H11410, H11414 [27OC], H11452, H11465, H11469, H11470 [28OC], H11506, H11508-H11511 [29OC], H11532 [30OC], H11835-H11840 [3NO]

———expand incentives for the construction and renovation of public schools (H.R. 4094), H1833 [5AP], H2553, H2554 [4MY], H6036 [13JY], H7641, H7642, H7645 [14SE], H10224, H10225, H10228, H10229 [18OC], H10875, H10880, H10881, H10884 [25OC], H11356 [26OC], E906 [7JN]

SEC: require improved disclosure of after-tax returns relative to mutual fund performance (H.R. 1089), H1648-H1651 [3AP]

Securities: creation of a new class of bonds for new school construction (H.R. 415), E1853 [19OC]

Ships and vessels: equitable treatment for certain individuals performing duties on vessels relative to State and local taxes (S. 893), H10632-H10634 [24OC]

Small business: allow credit for dry cleaning equipment that uses reduced amounts of hazardous substances (H.R. 1303), E1369 [27JY]

———allow small employers a tax credit for costs incurred in establishing a qualified employer plan, H6517 [19JY]

———clarify that personal service corporations may continue to use the cash method of accounting (H.R. 4383), E646 [4MY]

———extend time for payment of estate tax for estates with closely held businesses (H.R. 4512), E805 [22MY]

———increase estate tax deduction for family-owned business interests (H.R. 4562), E857 [25MY]

———provide additional retirement savings opportunities for small employers and self-employed individuals, H6510, H6524 [19JY], E1302 [21JY]

———provide incentives to encourage small business health plans (H.R. 5184), E1495 [14SE]

———repeal modification of capital gains tax payments relative to small businesses sold on the installment sales method (H.R. 3594), H239 [8FE], H12097-H12100 [15DE], E94 [8FE]

———repeal modification of capital gains tax payments relative to small businesses sold on the installment sales method (H.R. 3594), unanimous-consent agreement, H12082 [13DE]

———treatment, E1445 [13SE]

Social Security: allow diversion of percentage of payroll tax payments into personal investment plans, H577 [1MR], H1128 [21MR], H3052, H3058 [16MY], H3402-H3410 [18MY], H3632-H3637 [23MY], H3754-H3756 [24MY], H4031-H4033 [7JN], H6758-H6764 [24JY], H8058 [25SE], H8787 [4OC], H11871-H11873 [13NO]

———budget treatment of Old-Age, Survivors, and Disability Insurance Program (H.R. 167), H12504 [15DE]

———condition repeal of tax increase on benefits on solvency of Social Security and Medicare, H7166-H7175 [27JY]

———create personalized retirement accounts, H936 [14MR]

———disclosure of employer's share of taxes paid for old-age, survivors, disability, and hospital insurance for the employee (H.R. 1264), H6380-H6382 [18JY]

———ensure solvency, H5732-H5734 [10JY], H7220, H7221 [6SE], H8894 [5OC], H9512 [10OC], H10233-H10238 [18OC], H10528-H10532 [23OC], H11431-H11435 [27OC], H11835 [3NO], H11871-H11873 [13NO]

———payroll taxes, H10815 [25OC]

———provide for personalized retirement security through personal retirement savings accounts and increase individual control over retirement income (H.R. 4839), H5849 [12JY]

———provide for personalized retirement security through personal retirement savings accounts, increase individual control over retirement income, and protect surpluses (H.R. 3206), H5088 [26JN], H10528-H10532 [23OC], H11431-H11435 [27OC]

———reduce payroll taxes, H10233-H10238 [18OC]

———repeal tax increase on benefits (H.R. 4865), H7007 [26JY], H7153-H7176 [27JY], E1412, E1413 [6SE], E1493 [14SE]

———repeal tax increase on benefits (H.R. 4865), consideration (H. Res. 564), H7136-H7143, H7150 [27JY]

Tax Freedom Day: observance, H2414 [3MY]

Taxation: make marriage tax penalty relief contingent on Social Security and Medicare solvency certification and public debt elimination, H314, H315, H318-H327 [10FE], H5866, H5869-H5871, H5874-H5877 [12JY]

———rates, H6091-H6097 [17JY]

Taxpayers: provide for increased fairness (H.R. 4163), H2018, H2020, H2057-H2069 [11AP], E554, E559 [13AP], E614 [2MY]

Telecommunications: establish nexus requirements for State and local taxation of mobile telecommunication services (H.R. 4391), H5741-H5744 [11JY], E1208 [11JY]

———treatment of depreciation of wireless telecommunications equipment (H.R. 5486), E1867 [19OC]

Telephones: condition repeal of excise tax on use and other communications services on solvency of Social Security and Medicare, H3834 [25MY]

———repeal excise tax on telephone use and other communications services, H2970 [15MY], H3533 [23MY], H11506 [29OC]

———repeal excise tax on telephone use and other communications services (H.R. 3916), H2641 [8MY], H3477, H3478 [22MY], H3534 [23MY], H3842-H3854, H3864 [25MY], H4365 [14JN], H7156 [27JY], E884 [6JN], E922 [9JN]

———repeal excise tax on telephone use and other communications services (H.R. 3916), consideration (H. Res. 511), H3830-H3840 [25MY]

———repeal excise tax on telephone use and other communications services (H.R. 3916), motion to recommit, H3835-H3837, H3851-H3853 [25MY]

Texas: implementation of legislation to protect enrollees in managed care plans and HMO's, H17-H19 [27JA], H426 [15FE], H970-H974 [14MR], H11202 [26OC]

Tobacco products: excise taxes, H7876 [20SE]

Transportation: temporary moratorium on certain diesel fuel excise taxes (H.R. 3711), E183 [29FE]

U.S. Fish and Wildlife Service: eliminate administrative waste, fraud, and abuse in fish and wildlife restoration projects funded by excise taxes on hunting and fishing equipment (H.R. 3671), H1768, H1807-H1821 [5AP], H10017-H10026 [17OC], H10082 [18OC], E1838 [19OC]

———eliminate administrative waste, fraud, and abuse in fish and wildlife restoration projects funded by excise taxes on hunting and fishing equipment (H.R. 3671), consideration (H. Res. 455), H1801-H1807 [5AP]

———eliminate adminstrative waste, fraud, and abuse in fish and wildlife restoration projects funded by excise taxes on hunting and fishing equipment (H.R. 3671), E156 [16FE]

———require report on implementation of Wildlife and Sport Fish Restoration Programs Improvement Act, H1819 [5AP]

———restore funding and reduce certain staffing levels, H1818 [5AP]

Unemployment: prohibit denial of unemployment compensation solely on the basis of leaving employment due to a reasonable fear of domestic violence, H8099 [26SE]

Urban Institute: report on the most charitable States, H9819 [12OC]

Veterans: provide that ancestors or lineal descendants of members of the Armed Forces shall be taken into account in determining tax-exempt status of veterans' organizations (H.R. 4434), E709 [11MY]

Remarks in Senate

Adoption: provide tax credit for families who adopt special needs children, S2608, S2609 [12AP]

———treatment of expenses relative to special needs children, S10977 [25OC], S11070 [26OC], S11204 [27OC], S11300-S11303 [28OC]

Agriculture: allow an investment credit by farmers for value-added agricultural property (S. 2746), S5271 [15JN]

———allow Farm and Ranch Risk Management Accounts, S11471 [1NO]

———allow farmer-owned cooperatives access to small ethanol producer tax credit (S. 2884), S7161 [18JY]

———ensure that income averaging for farmers does not increase a farmer's liability for the alternative minimum tax, S11471 [1NO]

———provide a credit against income tax for certain charitable conservation contributions of land by small farmers and ranchers (S. 3134), S9473 [28SE]

———provide incentives for farm relief and economic development, S6636-S6639, S6643 [13JY]

———provide incentives for farm relief and economic development (S. 2422), S2736 [13AP]

———provide tax and regulatory relief for farmers and improve competitiveness of U.S. commodities and products in global markets (S. 2894), S7244 [19JY], S7822 [27JY]

———provide tax relief for farmers, S6795 [14JY]

Amtrak: allow a credit to holders of qualified bonds issued by Amtrak, S11827-S11832, S11860 [15DE]

———allow a credit to holders of qualified bonds issued by Amtrak (S. 1900), S9402 [27SE]

Animals: increase the availability of drugs for minor species and rare diseases in all animals (S. 3169), S9950 [5OC]

Armed Forces: provide tax relief and modify treatment of members of a Reserve component (S. 2230), S1399 [9MR]

———restore deductions for expenses relative to services performed by military reservists (S. 3101), S9197 [25SE]

Arts and humanities: allow deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (S. 2781), S5735 [23JN]

Bankruptcy: amend laws (H.R. 833), S255-S257 [2FE], S3934-S3937 [15MY], S3965-S3970 [16MY], S4338 [24MY], S5383-S5389 [20JN], S6249 [30JN], S7383 [20JY]

———amend laws (H.R. 833), insert S. 625 language in lieu, S255 [2FE]

———amend laws (H.R. 2415), conference report, S10345 [12OC], S10770, S10771-S10775 [19OC], S11205, S11206 [27OC], S11342 [29OC], S11368, S11378-S11381 [30OC], S11385-S11401, S11404-S11413, S11436-S11442 [31OC], S11446-S11450, S11461-S11466, S11485 [1NO], S11506 [2NO], S11552-S11554 [5DE], S11622-S11642, S11656-S11658, S11660 [6DE], S11683-S11730 [7DE]

———amend laws (H.R. 2415), conference report—motion to proceed, S10769 [19OC]

———amend laws (H.R. 2415), conference report—unanimous-consent agreement, S11550, S11558 [5DE]

———amend laws (H.R. 2415), conference report—unanimous-consent request, S10769 [19OC]

———amend laws (S. 625), S11 [24JA], S49-S58-S63, S72-S74 [26JA], S135-S137, S140-S144 [31JA], S167-S188, S190-S197, S200-S202 [1FE], S225-S257 [2FE], S373 [7FE], S1553, S1554, S1555 [22MR]

———amend laws (S. 625), unanimous-consent agreement, S11, S44 [24JA]

———amend laws (S. 3046), S8611 [15SE]

———establish needs-based filing system relative to income levels, S135 [31JA]

———exclusion of pawned tangible personal property, S51, S53 [26JA]

———regulation of tactics used to encourage reaffirmation agreements, S233-S236 [2FE]

———treatment of child support and alimony payments, S136 [31JA], S11639 [6DE]

———treatment of child support payments, S11437-S11442 [31OC], S11462 [1NO]

BLM: provide permanent funding for the payment in lieu of taxes program (S. 3286), S11930 [15DE]

Budget: allocation of funds, S458-S462 [8FE], S512, S514 [9FE], S1696-S1698 [27MR]

———ensure budget totals do not assume reduction or elimination of gasoline taxes to protect continued use of revenues for the Highway Trust Fund, S2197-S2206 [5AP], S2273-S2275 [6AP], S2452 [10AP]

———ensure Medicare coverage of prescription drugs prior to consideration of any tax cuts, S2087-S2094 [4AP], S2145-S2155 [5AP], S2667, S2678 [13AP]

———ensure solvency of Social Security and Medicare, S2149-S2151 [5AP], S6784 [14JY], S7044 [17JY]

———impact of congressional and Clinton adminstration agendas on reducing the national debt, S11070 [26OC]

———limit tax breaks for certain high-income individuals relative to concurrent budget resolution tax reduction package, S2141 [4AP]

———provide for reconciliation of the concurrent resolution to reduce the public debt, decrease the statutory debt limit, and provide for retirement security (H.R. 5203), S8866 [20SE], S8871 [21SE]

———reconciliation of the concurrent resolution and elimination of the marriage tax penalty (H.R. 4810), S6781-S6828, S6987-S6989 [14JY], S7002-S7007, S7009, S7012-S7014, S7043-S7055 [17JY], S7084, S7103-S7109 [18JY]

———reconciliation of the concurrent resolution and elimination of the marriage tax penalty (H.R. 4810), conference report, S7218-S7223 [19JY], S7379-S7382 [20JY], S7409-S7416, S7417 [21JY], S7500-S7502, S7536 [25JY]

———reconciliation of the concurrent resolution and elimination of the marriage tax penalty (H.R. 4810), conference report—unanimous-consent agreement, S7379 [20JY]

———reconciliation of the concurrent resolution and elimination of the marriage tax penalty (H.R. 4810), motion to commit, S6784 [14JY], S7044 [17JY]

———reconciliation of the concurrent resolution and elimination of the marriage tax penalty (H.R. 4810), unanimous-consent agreement, S7043 [17JY]

———reconciliation of the concurrent resolution and elimination of the marriage tax penalty (H.R. 4810), veto, S8494 [13SE], S8624 [15SE]

———treatment of any budget surpluses, S317 [3FE], S461 [8FE], S782-S784 [24FE], S1549-S1553 [22MR], S1700, S1702 [27MR], S1851-S1853-S1855 [29MR], S2065, S2075 [4AP], S2179-S2190, S2226 [5AP], S2408-S2410, S2421-S2423 [7AP], S2571 [12AP], S6601 [13JY], S7084, S7103, S7112-S7117 [18JY], S7429-S7431 [21JY], S7494-S7496, S7504 [25JY], S7607 [26JY], S7817-S7819 [27JY], S8620-S8623 [15SE], S8650 [18SE], S8868-S8870 [20SE], S9918, S9923 [5OC], S10264 [11OC], S10653, S10654 [18OC], S10978, S11018 [25OC], S11045-S11048, S11082, S11098-S11100, S11111-S11113 [26OC], S11267-S11269 [27OC], S11858 [15DE]

Bush, George W.: economic plan, S9918-S9920, S9923-S9927 [5OC], S10646-S10648 [18OC], S10957 [25OC], S11080-S11082, S11101-S11103, S11104, S11111-S11113 [26OC], S11263, S11264, S11279, S11282 [27OC], S11331 [29OC]

Business and industry: prevent the duplication of losses through the assumption of liabilities giving rise to a deduction (S. 2354), S2116 [4AP]

Charities: treatment of charitable contributions to public charities for use in medical research (S. 2776), S5679 [22JN]

Children and youth: increase the availability, affordability, and quality of child care and improve support services for families with young children, S6420 [11JY]

Coal Industry Retiree Health Benefit Act: maintain retiree health benefits (S. 2538), S3834 [10MY]

Committee on the Budget (Senate): report on Vice President Gore's economic plan, S11087 [26OC]

Community development: designate renewal communities, provide tax credits to investors seeking to provide capital to create new markets in low-income communities, and establish Individual Development Accounts, S6649-S6651 [13JY], S6770-S6772 [14JY]

———designate renewal communities, provide tax credits to investors seeking to provide capital to create new markets in low-income communities, and establish Individual Development Accounts (S. 2779), S5684 [22JN]

———provide incentives for renewal of distressed communities and empowerment zone development, increase the number of empowerment zones, and encourage investment in new markets, S11819 [15DE]

———provide incentives for renewal of distressed communities and empowerment zone development, increase the number of empowerment zones, and encourage investment in new markets (H.R. 4923), S7952 [27JY]

———provide incentives for renewal of distressed communities and empowerment zone development, increase the number of empowerment zones, and encourage investment in new markets (S. 3152), S9703, S9704, S9773 [3OC]

Computers: expand the enhanced deduction for corporate donations of computer technology to public libraries and community centers, S7050 [17JY]

———expand the enhanced deduction for corporate donations of computer technology to public libraries and community centers (S. 2302), S1816 [28MR]

———incentives to ensure timely and equitable access to the Internet over current and future generations of broadband capability (S. 2698), S4827-S4834 [8JN], S5099 [14JN]

———prohibit the imposition of access fees on Internet service providers (H.R. 1291), S4396 [24MY], S4496 [25MY]

———treatment of computers provided to employees for personal use (S. 2601), S4238 [22MY]

———treatment of contributions of computer technology and equipment to elementary or secondary schools, S993-S996, S1005 [1MR]

———treatment of contributions of computer technology and equipment to elementary or secondary schools (S. 542), S385 [7FE]

Congress: accomplishments of the 106th Congress, S4402-S4405 [25MY], S7464-S7466 [24JY], S7496, S7503-S7509 [25JY], S8642 [18SE], S8879-S8881, S8882-S8885 [21SE], S9140-S9142 [25SE], S10745 [19OC], S10886 [23OC], S10899-S10901 [24OC], S10962 [25OC], S11350 [30OC]

Conservation of energy: incentives to encourage production and use of efficient energy sources, S2036 [3AP], S9350, S9351 [27SE]

———incentives to encourage production and use of efficient energy sources (S. 1833), S1541 [22MR]

———incentives to encourage production and use of efficient energy sources (S. 2904), S7448 [21JY]

———provide a credit for energy efficient appliances (S. 2939), S7687, S7688 [26JY]

Conservation Reserve Program: treat payments as rentals from real estate, S6639 [13JY], S6815 [14JY]

———treat payments as rentals from real estate (S. 2344), S10995 [25OC]

Contracts: end taxpayer support of Federal contractors against whom repeated civil judgments or criminal convictions have been entered (S. 3185), S10400 [12OC]

Democratic Party: national agenda, S122-S124 [31JA], S7494-S7498, S7503-S7507 [25JY], S8250 [8SE], S8359 [12SE], S8785-S8787 [20SE], S10962 [25OC], S11343, S11344 [29OC], S11350 [30OC], S11401-S11404 [31OC]

Dept. of the Interior: Payment-in-Lieu-of-Taxes Program funding, S6322 [10JY], S6502, S6503 [12JY]

Disasters: eliminate marriage tax penalty for couples deducting casualty losses, S6798 [14JY]

———treatment of personal property damage relative to Presidentially declared disaster areas, S6798 [14JY]

Discrimination: treatment of damages and back pay received on account of, and expenses incurred in, asserting any claim of employment discrimination (S. 2887), S7163, S7164 [18JY]

Ecology and environment: extend expensing of environmental remediation costs and include contaminated sites located outside of targeted areas (S. 2334), S1993 [30MR]

———provide credits to investors in international carbon sequestration projects (S. 2982), S7896 [27JY]

———provide incentives for voluntary reduction of greenhouse gas emissions and advance global climate science and technology development (S. 1777), S5293 [16JN]

———repeal the targeted area limitation on the expense deduction for environmental remediation costs and extend the termination date of such deduction (S. 2436), S2752 [13AP]

Economy: national objectives priority assignments, S2030 [3AP], S2265 [5AP], S4977 [13JN], S8054-S8060 [6SE], S8620-S8623 [15SE], S10646-S10648 [18OC], S10957, S10977 [25OC], S11304 [28OC], S11352, S11360-S11365 [30OC]

———review of accomplishments during Reagan administration, S9928-S9931 [5OC]

Education: allow credit for elementary and secondary school teachers who provide classroom materials, S848, S861 [28FE], S919-S921 [29FE]

———allow credit for elementary and secondary school teachers who provide classroom materials (S. 2012), S113 [27JA]

———eliminate use of education individual retirement accounts for elementary and secondary school expenses and expand school construction and renovation incentives, S922 [29FE], S983-S992 [1MR]

———encourage stronger mathematics and science programs at elementary and secondary schools (S. 2622), S4382 [24MY]

———expand lifetime learning credit and provide deductions for qualified tuition and related expenses (S. 3047), S8586 [14SE]

———funding, S6628-S6631 [13JY]

———promote teacher and principal quality and professional development, S1090-S1092, S1094 [2MR]

———provide incentives for advanced teacher certification, S6614-S6617 [13JY]

———provide tax credit for elementary and secondary school teachers who receive advanced certification and to exclude from gross income certain amounts received by such teachers (S. 2479), S3025 [27AP]

———tax incentives (S. 13), S1166 [6MR], S11465 [1NO]

———tax incentives (S. 13), unanimous-consent request, S11465 [1NO]

———Title I programs for disadvantaged children funding, S2411, S2412 [7AP]

———treatment of education individual retirement accounts relative to elementary and secondary school expenses (S. 1134), S713-S736 [23FE], S758, S774, S775, S777, S778 [24FE], S847-S862 [28FE], S899-S924 [29FE], S983-S1003, S1005-S1018 [1MR], S1045-S1111 [2MR], S1170 [6MR], S1384 [9MR]

———treatment of education individual retirement accounts relative to elementary and secondary school expenses (S. 1134), technical corrections, S1111 [2MR]

———treatment of education individual retirement accounts relative to elementary and secondary school expenses (S. 1134), unanimous-consent agreement, S1056 [2MR]

———treatment of higher education costs and savings accounts for college expenses, S1008 [1MR]

———treatment of higher education expenses and interest on student loans, S724 [23FE], S850 [28FE], S6614-S6617 [13JY]

———use of surplus or tax increases to fund expansion of education individual retirement accounts, S1049-S1054, S1068 [2MR]

Electronic commerce: extend the moratorium on taxation of Internet and interactive computer service commerce and assist States in simplifying their sales and use taxes (S. 2775), S5676-S5679 [22JN], S5732, S5733 [23JN]

———extend the moratorium on the taxation of Internet and interactive computer service commerce (H.R. 3709), S4118 [17MY], S4122 [18MY], S4937 [12JN]

———extend the moratorium on the taxation of Internet and interactive computer service commerce (S. 2255), S1516 [21MR]

———make permanent the moratorium on the taxation of Internet and interactive computer service commerce (S. 2028), S329 [3FE]

———make permanent the moratorium on the taxation of Internet and interactive computer service commerce (S. 2036), S453 [7FE], S457 [8FE]

Employment: treatment of telecommuting (S. 2431), S2741 [13AP]

European Union: World Trade Organization ruling on export subsidies, S11454, S11455, S11457-S11459 [1NO]

Families and domestic relations: allow married couples to file combined return under which each spouse is taxed using rates applicable to single filers (S. 15), S308-S312 [3FE], S2671 [13AP]

———clarify the child credit allowance, the personal exemptions deduction, and the earned income credit for missing children (S. 3105), S9200 [25SE]

———eliminate marriage tax penalty by adjusting income tax rate brackets and standard deduction amounts, S1166, S1167 [6MR], S1201-S1203 [7MR], S1270 [8MR], S1481 [21MR], S1847-S1849 [29MR], S1974-S1976 [30MR], S2071, S2072, S2078, S2085, S2086, S2093, S2095 [4AP], S2151, S2152, S2155, S2195 [5AP], S2278, S2279, S2282 [6AP], S6785 [14JY], S7046 [17JY]

———eliminate marriage tax penalty by adjusting income tax rate brackets and standard deduction amounts (H.R. 6), S710 [23FE], S2030 [3AP], S2451, S2453, S2455 [10AP], S2506-S2514, S2517-S2520 [11AP], S2566-S2575, S2587, S2588, S2590-S2604 [12AP], S2661-S2674 [13AP], S2949, S2956-S2966 [27AP]

———eliminate marriage tax penalty by adjusting income tax rate brackets and standard deduction amounts (H.R. 6), cloture motion, S2514-S2517 [11AP], S2699 [13AP]

———eliminate marriage tax penalty by adjusting income tax rate brackets and standard deduction amounts (H.R. 6), unanimous-consent agreement, S2509 [11AP]

———eliminate marriage tax penalty by adjusting income tax rate brackets and standard deduction amounts (H.R. 6), unanimous-consent request, S2514 [11AP], S2668 [13AP]

———eliminate marriage tax penalty by adjusting standard deduction amounts (S. 12), S308-S312 [3FE]

———eliminate marriage tax penalty by increasing income phaseout thresholds for education savings accounts, S1045-S1049, S1082 [2MR]

———expand child tax credit (S. 2903), S7448 [21JY]

———expand child tax credit (S. 3138), S9474, S9475 [28SE]

———expand Federal tax refund intercept program for parents delinquent on child support to cover children who are not minors (S. 2747), S5308 [16JN]

———increase, expand, and simplify child and dependent care deductions, expand adoption credit for special needs children, and provide incentives for employer-provided child care, S6652-S6655 [13JY]

———phase-out and repeal estate and gift taxes, S2278, S2279, S2282 [6AP], S6323 [10JY]

———phase-out and repeal estate and gift taxes (H.R. 8), S6295, S6296 [30JN], S6329-S6334 [10JY], S6586-S6591, S6600-S6669 [13JY], S6767-S6781, S6817 [14JY], S7012-S7014 [17JY], S7084, S7085, S7150 [18JY], S7500-S7502 [25JY], S7608 [26JY]

———phase-out and repeal estate and gift taxes (H.R. 8), motion to proceed, S6296, S6297 [30JN], S6403-S6408, S6411, S6448 [11JY], S6485-S6497 [12JY]

———phase-out and repeal estate and gift taxes (H.R. 8), unanimous-consent agreement, S6497 [12JY], S6644, S6645 [13JY]

———phase-out and repeal estate and gift taxes (H.R. 8), unanimous-consent request, S6764 [13JY]

———phase-out and repeal estate and gift taxes (H.R. 8), veto, S7998 [5SE], S8099 [6SE], S8633 [15SE]

———repeal estate, gift, and generation-skipping transfer taxes (S. 1128), S5101 [14JN]

———treatment of the marriage tax penalty relative to earned income tax credit (S. 2053), S616 [10FE]

Federal aid programs: strengthen effectiveness of earned income tax credit in reducing child poverty and promoting work (S. 2825), S6137 [29JN]

Federal Housing Finance Board: allocate authority to Federal Home Loan Banks to guarantee school construction bonds, S1096, S1097 [2MR]

Firearms: mandatory registration of handguns (S. 2099), S812 [24FE]

Fish and fishing: allow fishermen to use income averaging and extend credits to assist in the purchase of fishing safety equipment (S. 2605), S4298 [23MY]

———ensure that income averaging for fishermen does not increase their liability for the alternative minimum tax and establish risk management savings accounts for fishermen (S. 2203), S1236-S1238 [7MR]

Food: treatment of charitable donation of food by businesses and farmers (S. 2084), S688 [22FE]

Foreign sales corporations: repeal the exclusion of certain income, S11326 [29OC]

———repeal the exclusion of certain income (H.R. 4986), S11450-S11455, S11457-S11459 [1NO]

———repeal the exclusion of certain income (H.R. 4986), unanimous-consent request, S9445 [28SE], S9823 [4OC]

Gore, Vice President: economic plan, S9918-S9920, S9923-S9927 [5OC], S10066 [6OC], S10646-S10648 [18OC], S11070, S11076-S11078, S11080-S11082 [26OC], S11263, S11264, S11282 [27OC]

Greenspan, Alan: statements on economic growth and inflation, S1194 [7MR]

Hazardous substances: provide relief for payment of asbestos-related claims, S11880, S11881 [15DE]

———provide relief for payment of asbestos-related claims (S. 2955), S7846, S7912 [27JY]

Health: allow a refundable credit for health insurance costs (S. 2337), S1995 [30MR]

———allow a refundable credit for long-term care, S6660-S6662 [13JY]

———exclude U.S. savings bond income from gross income if used to pay long-term care expenses, S6799 [14JY], S7050 [17JY]

———exclude U.S. savings bond income from gross income if used to pay long-term care expenses (S. 2066), S624 [10FE]

———full deduction of health insurance costs for self-employed individuals, S6815 [14JY], S7049 [17JY]

———improve access to health insurance and Medicare benefits for individuals aged 55 to 65 and allow tax credits for payment of such premiums and COBRA coverage premiums (S. 2918), S7552 [25JY]

———national policy to provide health care and reform insurance procedures, S4513, S4514 [6JN], S5821 [26JN], S9565 [2OC]

———national policy to provide health care and reform insurance procedures (H.R. 2990), S1698 [27MR], S6412 [11JY]

———protection of enrollees in managed care plans and HMO's, S1111-S1113 [2MR], S2339 [6AP], S2450 [10AP], S2891 [26AP], S4787-S4808 [8JN], S5729 [23JN], S6079-S6093 [29JN], S7516-S7519 [25JY], S7980 [5SE], S8630 [15SE], S9401 [27SE], S9427, S9428 [28SE], S9926, S9927 [5OC], S10127-S10129 [10OC], S10746, S10748 [19OC], S10886 [23OC], S10963, S10967-S10972 [25OC], S11064, S11082, S11111 [26OC], S11334, S11335, S11337 [29OC]

———protection of enrollees in managed care plans and HMO's (S. 3057), S8641 [18SE]

———protection of enrollees in managed care plans and HMO's (S. 3058), S8641 [18SE]

———provide income tax credit to long-term caregivers (S. 2096), S809 [24FE]

———provide income tax credit to long-term caregivers (S. 2984), S7898 [27JY]

———sustain access to vital emergency medical services in rural areas (S. 3125), S9390 [27SE]

———treatment of flexible spending arrangements relative to long-term care insurance (S. 2225), S1392 [9MR], S7650 [26JY]

Historic buildings and sites: provide a credit for certain expenditures to rehabilitate historic performing arts facilities (S. 3259), S11256 [27OC]

Housing: provide for tax relief for the conversion of cooperative housing corporations into condominiums (S. 3004), S8023 [5SE]

Hunting and trapping: use of certain public lands for dog field trials, S10494, S10495 [12OC]

Income: address problems of the wealth gap in the U.S. and barriers to wealth accumulation, S2660 [13AP]

———allow deduction for charitable contributions to individuals who do not itemize other deductions (S. 2077), S682 [22FE]

———allow eligible individuals to elect to pay 15 percent tax on income with a tax return free filing system and reduce burdens of marriage penalty and alternative minimum tax (S. 3087), S8936, S8949 [21SE]

———alternative minimum tax rates, S7002-S7006 [17JY]

———increase minimum wage and provide tax benefits for small businesses, S1553 [22MR], S2406, S2407 [7AP]

———increase minimum wage and provide tax benefits for small businesses (H.R. 3081), S1554-S1556 [22MR]

———increase minimum wage and provide tax benefits for small businesses (H.R. 3081), placed on the calendar, S1619 [23MR]

———increase minimum wage and provide tax benefits for small businesses (H.R. 3081), unanimous-consent request, S1554 [22MR]

———reform laws and filing procedures, S2081-S2083 [4AP], S2700, S2706 [13AP]

———treatment of certain qualified personal service provider income, S3867 [11MY]

Individual retirement accounts: treatment, S6639, S6640, S6644, S6655 [13JY], S11320-S11322 [29OC]

Insects: provide assistance to homeowners and small businesses to repair Formosan termite damage (S. 2446), S2764 [13AP]

Insurance: credit for health insurance costs (S. 2320), S1901-S1904 [29MR]

———increase access to long-term health care (S. 2935), S7674-S7676 [26JY]

———treatment of policyholder dividends of mutual life insurance companies and policyholder surplus accounts (S. 2874), S6843 [14JY]

———treatment of small property and casualty insurance companies (S. 3099), S9036 [22SE]

Internal Revenue Code: repeal and simplify certain provisions (S. 2642), S4475-S4477 [25MY]

———terminate, S1285 [8MR]

Interstate commerce: provide jurisdictional standards for imposition of State and local business activity, sales, and use tax obligations on interstate commerce (S. 2401), S2542-S2544 [11AP]

Investments: establish Individual Development Accounts for certain individuals and families (S. 2740), S5264-S5267 [15JN]

———increase participation in employee stock purchase plans and individual retirement plans in periods of economic growth attributable to international trade (S. 2244), S1416 [9MR]

———treatment of employee stock purchase plans (S. 3265), S11423 [31OC]

IRS: abolish, S1285 [8MR]

———enforcement of child support obligations and repeal of provisions on State enforcement requirements (S. 2288), S1680 [23MR]

———impact of technical advice memoranda on the low-income housing tax credit program, S11776 [14DE]

Lobbyists: restore deduction for expenses in connection with State legislation (S. 2721), S5029 [13JN]

Medicare: allow tax deduction for Medigap and Medicare+Choice plans including outpatient prescription drug and long-term care benefits, and establish new Medigap policies including such benefits (S. 2237), S1411 [9MR]

———coverage of outpatient prescription drugs, S6796 [14JY]

Merchant Marine Act: eliminate the tax penalty for certain Capital Construction Fund withdrawals and permit the rollover of contributions to an individual retirement account (S. 2960), S7850 [27JY]

Motor vehicles: provide tax incentives for the purchase of alternative fuel vehicles and the retail sale of alternative fuels (S. 2591), S4199-S4201 [18MY]

———simplify the excise tax on heavy truck tires (S. 2587), S4192 [18MY]

National Association of Real Estate Investment Trusts: anniversary, S8635 [15SE]

National objectives: role of Federal Government, S10135-S10137 [10OC]

Native Americans: treatment of Indian tribal governments as State, local governments or nonprofit organizations relative to unemployment compensation, S11858 [15DE]

Nonprofit organizations: improve access to tax-exempt debt for small non-profit health care and educational institutions (S. 2626), S4390 [24MY]

Pension Reform and Simplification Commission: establish (S. 2922), S7656-S7658 [26JY]

Pensions: allow distributions to be made from certain pension plans before the participant is severed from employment (S. 2853), S6575 [12JY]

———provide retirement security and pension reform, S11320-S11322 [29OC]

———restore pension limits to equitable levels (S. 1209), S2706 [13AP]

Petroleum: economic impact of increasing oil prices, S8872 [21SE], S9020-S9026 [22SE], S9128-S9132 [25SE], S9232-S9235 [26SE], S9368 [27SE], S9564 [2OC], S9783-S9785 [3OC]

———gasoline tax, S2280 [6AP]

———impact of gasoline tax reduction on Highway Trust Fund, S2492-S2496, S2501, S2503, S2505 [11AP]

———impose a windfall profit tax on oil to fund heating assistance for consumers and small business owners (S. 3118), S9384 [27SE], S10992 [25OC]

———reduce motor fuel taxes, S1620-S1624 [23MR]

———temporarily suspend motor fuel taxes, S6617-S6627 [13JY]

———temporary deduction for Federal, State, and local fuel taxes (S. 2799), S5905 [27JN]

Pharmaceuticals: deny tax benefits for research conducted by pharmaceutical companies where U.S. consumers pay more for products of that research than foreign consumers (S. 2465), S2943 [26AP]

———impose a discriminatory profits tax on pharmaceutical companies that charge higher prices to domestic wholesale distributors than to foreign wholesale distributors (S. 3103), S9199 [25SE]

Political campaigns: exempt State and local political committees from required notification of certain information to the IRS (S. 3193), S10417 [12OC]

———require certain political organizations to report additional information to the IRS (S. 2583), S4110-S4114 [17MY]

———require certain political organizations to report information to the IRS, S4656-S4661 [7JN], S4769-S4775, S4777-S4786, S4808, S4809 [8JN], S4921 [9JN], S5481 [21JN]

———require certain political organizations to report information to the IRS (H.R. 4762), S5994-S6000 [28JN], S6041-S6047 [29JN], S6249 [30JN]

———require certain political organizations to report information to the IRS (H.R. 4762), unanimous-consent agreement, S5994 [28JN]

———require certain political organizations to report information to the IRS (S. 2742), S5267, S5279 [15JN], S5296 [16JN]

———revise definition of the term political organization relative to tax-exempt status (S. 2582), S4110-S4114 [17MY]

Postal Service: treatment of certain expenses of rural letter carriers relative to the business use of a personal vehicle (S. 2608), S4313 [23MY]

Power resources: extend tax credit for production of fuel from a nonconventional source (S. 3171), S9956 [5OC]

———incentives to encourage domestic production of oil and gas and respond to surging foreign oil imports, S1274 [8MR]

———institute a Federal fuels tax holiday, S6499-S6501 [12JY]

———institute a Federal fuels tax holiday (S. 2262), S1528 [21MR]

———institute a Federal fuels tax holiday (S. 2263), S1528 [21MR]

———institute a Federal fuels tax holiday (S. 2285), S1663 [23MR], S1701 [27MR], S1915-S1923 [29MR], S1925, S1941, S1942, S1944-S1946, S1958-S1961 [30MR], S2432 [7AP], S2449, S2451-S2460 [10AP], S2485-S2506 [11AP], S2607 [12AP], S2699, S2700 [13AP]

———institute a Federal fuels tax holiday (S. 2285), cloture motion, S1831 [28MR]

———institute a Federal fuels tax holiday (S. 2285), motion to proceed, S1968-S1970 [30MR]

———institute a Federal fuels tax holiday (S. 2285), placed on the calendar, S1695 [27MR]

———institute a Federal fuels tax holiday (S. 2285), unanimous-consent request, S1830, S1831 [28MR]

———institute a Federal fuels tax holiday (S. 2790), S5809-S5811 [26JN]

———institute a Federal fuels tax holiday (S. 2791), S5773-S5775 [26JN]

———institute a Federal fuels tax holiday (S. 2808), S6040 [28JN], S6185 [30JN]

———provide a tax credit for marginal oil and natural gas well production (S. 2265), S1522 [21MR], S1542, S1546, S1547 [22MR]

Professional employer organizations: clarify status in order to assist small businesses in providing employee benefits and collecting employment taxes (S. 2979), S7893 [27JY]

Public broadcasting: allow credit for the cost of certain equipment used to convert public television broadcasting from analog to digital transmission (S. 3229), S10929 [24OC]

Public debt: allow individuals to designate a portion of their income tax return for deficit reduction (S. 3213), S10717 [18OC]

———use of budget surplus to repay the debt, S2226 [5AP], S2391 [7AP]

Public utilities: facilitate competition in electric power industry (S. 2967), S7863, S7864 [27JY]

———provide for competition in electric power industry, S11470 [1NO]

Rates, S317 [3FE], S458, S459 [8FE], S600 [10FE], S1166 [6MR], S1272-S1274, S1285 [8MR], S1473 [21MR], S1696-S1698, S1700, S1702 [27MR], S2030, S2031 [3AP], S2058, S2060, S2061, S2063, S2065, S2069, S2072, S2076, S2141 [4AP], S2161, S2265-S2267 [5AP], S2270-S2273, S2278-S2285, S2294, S2295 [6AP], S2391 [7AP], S2676, S2681, S2689 [13AP], S4514 [6JN], S6103 [29JN], S7084, S7085, S7112-S7117 [18JY], S7429-S7431 [21JY], S7466 [24JY], S7500-S7502, S7506, S7508, S7509 [25JY], S7587-S7589, S7607, S7627 [26JY], S8620-S8623 [15SE], S9793-S9795 [4OC], S9918, S9923 [5OC], S10654 [18OC], S10748 [19OC], S11101-S11103, S11111-S11113 [26OC], S11267-S11269, S11279 [27OC], S11351-S11353, S11359 [30OC]

Real estate: anniversary of law establishing real estate investment trusts, S8635 [15SE]

———exclude from gross income discharges of indebtedness attributable to certain forgiven residential mortgage obligations (S. 2555), S3947 [15MY]

———exclusion of gain from the sale of a principal residence and the sale of farmland, S6815 [14JY]

———use of median family income to determine purchase price limitation for mortgage subsidy bonds (S. 2714), S5027 [13JN]

Relief, S11104, S11106, S11108 [26OC], S11194-S11205, S11207, S11217-S11230 [27OC], S11300-S11303, S11305 [28OC], S11320-S11322, S11324-S11329, S11332 [29OC], S11359 [30OC], S11455-S11457 [1NO]

Republican Party: national agenda, S125-S130 [31JA], S1167-S1169 [6MR], S7464-S7466 [24JY], S8250 [8SE]

Research: extend research and development tax credit, S6610-S6613 [13JY]

Senate: legislative priorities, S7960-S7962, S7983-S7985 [5SE], S8265 [8SE], S8627-S8629 [15SE], S8642-S8644 [18SE], S9565 [2OC], S10611 [17OC], S10884, S10885, S10886 [23OC], S11082 [26OC]

———return of certain treaties to the President (S. Res. 267), S10499 [12OC]

Senior citizens: allow tax credits for donations of computers to senior centers and require a pilot program to enhance the availability of Internet access for older Americans (S. 2701), S4843 [8JN]

———provide tax credits to individuals aged 55 to 64 to purchase COBRA health coverage through elimination of the percentage depletion allowance for hardrock mining on Federal lands, S6788 [14JY], S7046 [17JY]

Ships and vessels: allow the use of completed contract method of accounting in the case of certain long-term naval vessel construction contracts (S. 2897), S7394 [20JY]

———equitable treatment for certain individuals performing duties on vessels relative to State and local taxes (S. 893), S9552, S9553 [28SE]

———promote the construction and operation of cruise ships in the U.S. and facilitate the development of a U.S.-built cruise industry (S. 2564), S4015 [16MY]

Small business: allow employers a tax credit for costs paid or incurred for employee health insurance expenses, S7049 [17JY]

———allow employers a tax credit for costs paid or incurred for employee health insurance expenses (S. 2964), S7858 [27JY]

———allow employers a tax credit for costs paid or incurred for employee health insurance expenses (S. 2994), S7909 [27JY]

———clarify that certain small businesses that use merchandise or inventory are permitted to use the cash method of accounting, S11108 [26OC]

———clarify that certain small businesses that use merchandise or inventory are permitted to use the cash method of accounting (S. 2246), S1419 [9MR]

———establish the New Markets Venture Capital Program, America's Private Investment Company Program, and a new markets tax credit (S. 2936), S7676-S7678 [26JY]

———expand the exclusion for qualified small business stock and increase the annual limit for incentive stock options (S. 3096), S9033-S9035 [22SE]

———extend time for payment of estate tax for estates with closely held businesses (S. 3111), S9269 [26SE]

———increase deduction for expensing of certain depreciable assets by small businesses, S6815 [14JY]

———phase in a full estate tax deduction for family-owned business interests (S. 3098), S9035 [22SE]

———repeal modification of capital gains tax payments relative to small businesses sold on the installment sales method, S6811 [14JY], S7103 [18JY]

———repeal modification of capital gains tax payments relative to small businesses sold on the installment sales method (H.R. 3594), unanimous-consent agreement, S11940 [15DE]

———repeal modification of capital gains tax payments relative to small businesses sold on the installment sales method (S. 2005), S88 [26JA], S147 [31JA]

———treatment (S. 1867), S251 [2FE]

Social Security: allow diversion of percentage of payroll tax payments into personal investment plans, S4243-S4253 [23MY], S4339 [24MY], S4978-S4980 [13JN], S5317 [19JN], S5773 [26JN]

———budget treatment of trust funds, S10960-S10962 [25OC]

———create personalized retirement accounts (S. 1103), S104 [26JA], S1196-S1201 [7MR], S4243-S4247 [23MY], S4515-S4518 [6JN]

———disclosure of employer's share of taxes paid for old-age, survivors, disability, and hospital insurance for the employee (H.R. 1264), S7952 [27JY]

———ensure solvency of trust funds, S6656-S6659 [13JY]

———phase out taxation of benefits (S. 2304), S1817 [28MR]

———provide incentives for older Americans to remain in the workforce beyond the age of eligibility for full Social Security benefits (S. 2085), S689 [22FE], S1534 [22MR]

———provide incentives for older Americans to remain in the workforce beyond the age of eligibility for full Social Security benefits (S. 2086), S689 [22FE], S1534 [22MR]

———provide retirement security through payroll deductions and extend solvency of Old-Age, Survivors, and Disability Insurance Program (S. 1383), S2660 [13AP]

———provide retirement security through payroll deductions and extend solvency of Old-Age, Survivors, and Disability Insurance Program (S. 2774), S5668 [22JN]

———repeal tax increase on benefits, eliminate earnings test for retirement age individuals, and raise age for minimum distributions from pension plans (S. 2180), S1126 [2MR]

———treatment of benefits, S6640-S6642, S6644 [13JY]

———treatment under balanced budget constitutional amendment (S.J. Res. 38), S290 [2FE]

Sports: treatment of tax-exempt financing for professional sports facilities (S. 224), S9257 [26SE]

Tax Freedom Day: observance, S3324 [3MY]

Taxation: designate renewal communities (S. 463), S374 [7FE]

———use of surplus or tax increases to fund expansion of education individual retirement accounts, S1049-S1054, S1068 [2MR]

Telecommunications: credit for development costs of facilities in rural areas (S. 2321), S1904 [29MR]

———establish nexus requirements for State and local taxation of mobile telecommunication services (H.R. 4391), S6812, S6813 [14JY]

———provide for a tax deferral on gain from the sale of certain telecommunications businesses or tax incentives to promote ownership diversity (S. 3235), S11003 [25OC]

Telephones: repeal excise tax on telephone use and other communications services, S6632, S6633 [13JY], S8794 [20SE]

———repeal excise tax on telephone use and other communications services (S. 2330), S1988, S1989 [30MR], S5102 [14JN]

Tobacco products: combat smuggling of tobacco products into the U.S. (S. 2493), S3258 [2MY]

———exclude tobacco products from qualifying foreign trade property in the treatment of extraterritorial income (S. 3285), S11929 [15DE]

———prevent evasion of excise taxes on cigarettes (S. 2696), S4821 [8JN]

Transportation: allow tax credit to holders of qualified bonds issued by an intercity passenger rail carrier, S11205 [27OC]

———national policy for infrastructure, S9401-S9403 [27SE]

———provide a uniform dollar limitation for transportation fringe benefits excludable from gross income (S. 2083), S687 [22FE]

———temporary moratorium on certain diesel fuel excise taxes and replacement of lost revenues with budget surplus funds, S2502 [11AP]

———temporary moratorium on certain diesel fuel excise taxes and replacement of lost revenues with budget surplus funds (S. 2161), S1123 [2MR], S1620 [23MR]

———temporary moratorium on certain diesel fuel excise taxes (S. 2090), S803 [24FE]

———treatment of employer-provided transit benefits, S74 [26JA]

U.S. Fish and Wildlife Service: eliminate administrative waste, fraud, and abuse in fish and wildlife restoration projects funded by excise taxes on hunting and fishing equipment (H.R. 3671), S10244 [11OC], S10491-S10498 [12OC]

———eliminate administrative waste, fraud, and abuse in fish and wildlife restoration projects funded by excise taxes on hunting and fishing equipment (S. 2609), S4314 [23MY], S7066 [17JY]

United Mine Workers of America: restore stability and equity to the financing of the Combined Benefit Fund (S. 2729), S5113 [14JN]

Water: treatment of contributions in aid of construction for water and sewage disposal property relative to service laterals (S. 2290), S1681 [23MR]

Women: promote pension opportunities (S. 2671), S4567 [6JN]

World Trade Organization: recent decision on foreign sales corporations, S775, S776 [24FE], S968 [29FE]

Reports

Building a Transportation and Infrastructure Legacy: Committee on Transportation and Infrastructure (House), H10863-H10866 [25OC]

Health Insurance Deduction of Little Help to the Uninsured: Joel Friedman and Iris J. Lav, Center on Budget and Policy Priorities, S11328 [29OC]

Leadership's Tax Plan Reinforces Inequities in Health and Pension Coverage: Center on Budget and Policy Priorities, S11327 [29OC]

Reports filed

Bankruptcy Reform Act: Committee of Conference (H.R. 2415) (H. Rept. 106-970), H9766 [11OC]

Comprehensive Retirement Security and Pension Reform Act: Committee on Ways and Means (House) (H.R. 4843) (H. Rept. 106-753), H6354 [17JY]

Consideration of Conference Report on H.R. 2415, Bankruptcy Reform Act: Committee on Rules (House) (H. Res. 624) (H. Rept. 106-971), H9766 [11OC]

Consideration of Conference Report on H.R. 4810, Marriage Tax Penalty Relief Reconciliation Act: Committee on Rules (House) (H. Res. 559) (H. Rept. 106-766), H6598 [19JY]

Consideration of H.J. Res. 94, Constitutional Amendment Requiring a Two-Thirds Majority on the Passage of Legislation Increasing Taxes: Committee on Rules (House) (H. Res. 471) (H. Rept. 106-574), H2121 [11AP]

Consideration of H.R. 6, Marriage Tax Elimination Act: Committee on Rules (House) (H. Res. 419) (H. Rept. 106-495), H253 [8FE]

Consideration of H.R. 8, Death Tax Elimination Act: Committee on Rules (House) (H. Res. 519) (H. Rept. 106-658), H4034 [7JN]

Consideration of H.R. 853, Comprehensive Budget Process Reform Act: Committee on Rules (House) (H. Res. 499) (H. Rept. 106-613), H2905 [10MY]

Consideration of H.R. 2086, Networking and Information Technology Research and Development Act: Committee on Rules (House) (H. Res. 422) (H. Rept. 106-496), H339 [10FE]

Consideration of H.R. 3081, Small Business Tax Fairness Act: Committee on Rules (House) (H. Res. 434) (H. Rept. 106-516), H755 [8MR]

Consideration of H.R. 3671, Wildlife and Sport Fish Restoration Programs Improvement Act: Committee on Rules (House) (H. Res. 455) (H. Rept. 106-558), H1674 [3AP]

Consideration of H.R. 3709, Internet Nondiscrimination Act: Committee on Rules (House) (H. Res. 496) (H. Rept. 106-611), H2769 [9MY]

Consideration of H.R. 3916, Telephone Use and Other Communications Services Excise Taxes Repeal: Committee on Rules (House) (H. Res. 511) (H. Rept. 106-637), H3648 [23MY]

Consideration of H.R. 4199, Date Certain Tax Code Replacement Act: Committee on Rules (House) (H. Res. 473) (H. Rept. 106-576), H2237 [12AP]

Consideration of H.R. 4810, Marriage Tax Penalty Relief Reconciliation Act: Committee on Rules (House) (H. Res. 545) (H. Rept. 106-726), H5842 [11JY]

Consideration of H.R. 4865, Social Security Benefits Tax Relief Act: Committee on Rules (House) (H. Res. 564) (H. Rept. 106-795), H7092 [26JY]

Consideration of Motion To Go to Conference on Senate Amendments to H.R. 4810, Marriage Tax Penalty Relief Reconciliation Act: Committee on Rules (House) (H. Res. 553) (H. Rept. 106-752), H6354 [17JY]

Death Tax Elimination Act: Committee on Ways and Means (House) (H.R. 8) (H. Rept. 106-651), H3924 [6JN]

Education Savings and School Excellence Act: Committee on Ways and Means (House) (H.R. 7) (H. Rept. 106-546), H1412 [27MR]

Equitable Tax Treatment for Certain Individuals Performing Duties on Vessels Relative to State and Local Taxes: Committee on Commerce, Science, and Transportation (Senate) (S. 893) (S. Rept. 106-421), S9267 [26SE]

FSC Repeal and Extraterritorial Income Exclusion Act: Committee on Finance (Senate) (H.R. 4986) (S. Rept. 106-416), S8822 [20SE]

———Committee on Ways and Means (House) (H.R. 4986) (H. Rept. 106-845), H7577 [13SE]

Full and Fair Political Activity Disclosure Act: Committee on Ways and Means (House) (H.R. 4717) (H. Rept. 106-702), H5239 [27JN]

Health Care Access Improvement Act: Committee on the Judiciary (Senate) (S. 1864), S4459 [25MY]

Internet Access Charge Prohibition Act: Committee on Commerce (House) (H.R. 1291) (H. Rept. 106-615), H3048 [15MY]

Internet Nondiscrimination Act: Committee on the Judiciary (House) (H.R. 3709) (H. Rept. 106-609), H2654 [8MY]

Marriage Tax Elimination Act: Committee on Ways and Means (House) (H.R. 6) (H. Rept. 106-493), H218 [7FE]

Marriage Tax Penalty Relief Reconciliation Act: Committee of Conference (H.R. 4810) (H. Rept. 106-765), H6598 [19JY]

Marriage Tax Relief Act: Committee on Finance (Senate) (S. 2346) (S. Rept. 106-253), S2106 [4AP]

Marriage Tax Relief Reconciliation Act: Committee on Finance (Senate) (S. 2839) (S. Rept. 106-329), S6347 [10JY]

Mobile Telecommunications Sourcing Act: Committee on Commerce, Science, and Transportation (Senate) (S. 1755) (S. Rept. 106-326), S6256 [30JN]

———Committee on the Judiciary (House) (H.R. 4391) (H. Rept. 106-719), H5736 [10JY]

Mutual Fund Tax Awareness Act: Committee on Commerce (House) (H.R. 1089) (H. Rept. 106-547), H1412 [27MR]

New Markets Initiative Act: Committee on Banking and Financial Services (House) (H.R. 2848) (H. Rept. 106-706), H5435 [28JN]

Same-Day Consideration of Certain Resolutions: Committee on Rules (House) (H. Res. 676) (H. Rept. 106-1032), H12093 [14DE]

Senate Return of Certain Treaties to the President: Committee on Foreign Relations (Senate) (S. Res. 267), S1391 [9MR]

Social Security Benefits Tax Relief Act: Committee on Ways and Means (House) (H.R. 4865) (H. Rept. 106-780), H6776 [24JY]

Taxpayer Bill of Rights: Committee on Ways and Means (House) (H.R. 4163) (H. Rept. 106-566), H2012 [10AP]

Telephone Use and Other Communications Services Excise Taxes Repeal: Committee on Finance (Senate) (H.R. 3916) (S. Rept. 106-328), S6347 [10JY]

———Committee on Ways and Means (House) (H.R. 3916) (H. Rept. 106-631), H3522 [22MY]

Transportation Employee Fair Taxation Act: Committee on the Judiciary (House) (H.R. 1293) (H. Rept. 106-927), H8735 [3OC]

Truth in Telephone Billing Act: Committee on Commerce (House) (H.R. 3011) (H. Rept. 106-978), H9899 [12OC]

Wildlife and Sport Fish Restoration Programs Improvement Act: Committee on Environment and Public Works (Senate) (H.R. 3671) (S. Rept. 106-495), S10153 [10OC]

———Committee on Resources (House) (H.R. 3671) (H. Rept. 106-554), H1628 [30MR]

Wireless Telecommunications Sourcing and Privacy Act: Committee on Commerce (House) (H.R. 3489) (H. Rept. 106-725), H5842 [11JY]

———Committee on the Judiciary (House) (H.R. 3489) (H. Rept. 106-726), H5842 [11JY]

Rulings of the Chair

Budget: reconciliation of the concurrent resolution and elimination of the marriage tax penalty (H.R. 4810), S7045 [17JY]

Social Security: repeal tax increase on benefits (H.R. 4865), H7158 [27JY]

Statements

Education Savings Accounts: Vice President Gore, S735 [23FE]

FSC Repeal and Extraterritorial Income Exclusion Act: OMB, H11892 [14NO]

———Representative Doggett, H7426 [12SE]

———Representatives Doggett, John Lewis, and Stark, H7426 [12SE]

Protection of Enrollees in Managed Care Plans and HMO's: National Conference of State Legislatures, S4797 [8JN]

School Construction and Renovation Tax Incentives: Dennis Zimmerman, Congressional Research Service, S986-S988 [1MR]

———William E. Manning, Red Clay, DE, Consolidated School District, S988 [1MR]

Top 10 Reasons Why Repealing Part of the Federal Gas Tax Is a Bad Idea: American Road & Transportation Builders Association, S1918 [29MR]

Studies

Estate Tax Repeal—A Windfall for the Wealthiest Americans: Iris J. Lav and James Sly, Center on Budget and Policy Priorities, S6417-S6419 [11JY]

Impact on Patients of Delays in Passing a Patients' Bill of Rights: Committee on Health, Education, Labor, and Pensions (Senate) Minority Staff, S2340 [6AP]

Internet Sampling of Health Insurance Policy Rates: Representative Stark, E247 [8MR]

Summaries

Comprehensive Budget Process Reform Act (H.R. 853): Dreier Amendment on Establishing a 2-year Budget Cycle, H3079-H3082 [16MY]

Depts. of Labor, HHS, and Education, and Related Agencies Appropriations (H.R. 4577): Community Renewal and New Markets Initiatives Development, E2247-E2249 [2JA]

Medicare Early Access and Tax Credit Act (H.R. 4938), E1305 [24JY]

Retirement Enhancement Act (H.R. 5546), E1936 [25OC]

Tables

Beneficiaries of marriage tax penalty relief, S7220 [19JY]

Effect of the tax cuts in the House Republican 2000 minimum wage bill, H858 [9MR]

Estate tax comparison on $2 million estate, H4139 [9JN]

Estimated revenue effects of adjustments to marriage tax penalty, S7220 [19JY]

Estimated revenue effects on H.R. 4923, Community Renewal and New Markets Act, H6820 [25JY]

Health insurance price quotes after medical underwriting, E269 [9MR]

Marriage tax penalty example, S2669 [13AP], H92 [1FE], E40 [1FE], E77 [8FE], E99 [9FE]

Maximum marriage tax penalty relief possible, S7219 [19JY]

Money income of families—distribution by family characteristics and income level (1997), S1047 [2MR]

Number of couples affected by marriage tax penalty, H283-H285 [10FE]

Public debt to the penny, S1782 [28MR], S2181 [5AP]

Republican tax proposals effects on prescription drug prices, H2281 [13AP]

Share of aggregate income received by each fifth and top 5 percent of families (1970-1997), S1047 [2MR]

State gasoline taxes (1998), S5906 [27JN]

U.S. bankruptcy filings 1980-1998, S175 [1FE]

Testimonies

Political Organizations' Requirement To Report Information to the IRS: James Bopp, Jr., S5998 [28JN]

Protection of Enrollees in Managed Care Plans and HMO's: Mary Munnings Lewandowski, S10128 [10OC]

Texts of

H. Con. Res. 427, corrections in enrollment of S. 3186, Bankruptcy Reform Act, H9840 [12OC]

H. Res. 419, consideration of H.R. 6, Marriage Tax Penalty Relief Act, H281 [10FE]

H. Res. 422, consideration of H.R. 2086, Networking and Information Technology Research and Development Act, H389 [15FE]

H. Res. 434, consideration of H.R. 3081, Small Business Tax Fairness Act, and H.R. 3846, minimum wage level, H773 [9MR]

H. Res. 455, consideration of H.R. 3671, Wildlife and Sport Fish Restoration Programs Improvement Act, H1801 [5AP]

H. Res. 467, proposed taxes and user fees in Presidential budget, H2069 [11AP]

H. Res. 471, consideration of H.J. Res. 94, constitutional amendment to require a two-thirds majority on the passage of legislation increasing taxes, H2128 [12AP]

H. Res. 496, consideration of H.R. 3709, Internet Nondiscrimination Act, H2783 [10MY]

H. Res. 499, consideration of H.R. 853, Comprehensive Budget Process Reform Act, H3078 [16MY]

H. Res. 511, consideration of H.R. 3916, repeal excise tax on telephone use and other communications services, H3830 [25MY]

H. Res. 545, consideration of H.R. 4810, Marriage Tax Penalty Relief Reconciliation Act, H5851 [12JY]

H. Res. 553, consideration of motion to go to conference on Senate amendments to H.R. 4810, Marriage Tax Penalty Relief Reconciliation Act, H6432 [18JY]

H. Res. 559, consideration of conference report on H.R. 4810, Marriage Tax Penalty Relief Reconciliation Act, H6606 [20JY]

H. Res. 624, consideration of conference report on H.R. 2415, Bankruptcy Reform Act, H9826 [12OC]

H.J. Res. 94, constitutional amendment to require a two-thirds majority on the passage of legislation increasing taxes, H2131 [12AP]

H.R. 6, Marriage Tax Penalty Relief Act, H291 [10FE]

H.R. 8, Death Tax Elimination Act, H4128-H4131 [9JN]

H.R. 833, Bankruptcy Reform Act, S393-S453 [7FE]

H.R. 1089, Mutual Fund Tax Awareness Act, H1649 [3AP]

H.R. 1264, Right-To-Know National Payroll Act, H6380 [18JY]

H.R. 1291, Internet Access Charge Prohibition Act, H3058 [16MY]

H.R. 2086, Networking and Information Technology Research and Development Act, H398-H400 [15FE]

H.R. 3081, Small Business Tax Fairness Act, H821-H842 [9MR]

H.R. 3594, Installment Tax Correction Act, H12097 [15DE]

H.R. 3620, Second Chance IRA Act, H334 [10FE]

H.R. 3671, Wildlife and Sport Fish Restoration Programs Improvement Act, S10491-S10494 [12OC], H10017-H10023 [17OC]

H.R. 3709, Internet Nondiscrimination Act, H2801 [10MY]

H.R. 3916, repeal excise tax on telephone use and other communications services, H3842 [25MY]

H.R. 4163, Taxpayer Bill of Rights, H2057-H2062 [11AP]

H.R. 4199, Date Certain Tax Code Replacement Act, H2267-H2269 [13AP]

H.R. 4391, Mobile Telecommunications Sourcing Act, H5741-H5743 [11JY]

H.R. 4762, require certain political organizations to report information to the IRS, H5282-H5284 [27JN]

H.R. 4810, Marriage Tax Penalty Relief Reconciliation Act, H5858 [12JY]

H.R. 4865, Social Security Benefits Tax Relief Act, H7153 [27JY]

H.R. 4923, Community Renewal and New Markets Act, H6797-H6816 [25JY]

H.R. 4986, FSC Repeal and Extraterritorial Income Exclusion Act, S11451-S11454 [1NO], H7416-H7419 [12SE], H11881-H11884 [14NO]

H.R. 5117, Missing Children Tax Fairness Act, H8068 [26SE]

H.R. 5203, Debt Relief and Retirement Security Reconciliation Act, H7780-H7792 [19SE]

H.R. 5486, tax treatment of depreciation of wireless telecommunications equipment, E1868 [19OC]

S. 893, equitable treatment for certain individuals performing duties on vessels relative to State and local taxes, S9553 [28SE], H10632 [24OC]

S. 1134, Affordable Education Act, S1104-S1111 [2MR]

S. 2028, Internet Nondiscrimination Act, S329 [3FE]

S. 2066, exclude U.S. savings bond income from gross income taxation if used to pay long-term care expenses, S625 [10FE]

S. 2077, Charitable Giving Tax Relief Act, S683 [22FE]

S. 2090, America's Transportation Recovery Act, S803 [24FE]

S. 2203, Fair Tax Treatment for Fishermen Act, S1237 [7MR]

S. 2237, Seniors' Security Act, S1411-S1413 [9MR]

S. 2244, Working Families Trade Bonus Act, S1417-S1419 [9MR]

S. 2246, Small Business Tax Accounting Simplification Act, S1420 [9MR]

S. 2255, extend the moratorium on the taxation of Internet and interactive computer service commerce, S1517 [21MR]

S. 2265, Marginal Well Preservation Act, S1523 [21MR]

S. 2302, Community Technology Assistance Act, S1816 [28MR]

S. 2320, Health Coverage, Access, Relief, and Equity (C.A.R.E.) Act, S1902-S1904 [29MR]

S. 2321, Rural Telecommunications Modernization Act, S1905 [29MR]

S. 2401, New Economy Tax Simplification Act (NETSA), S2542 [11AP]

S. 2446, provide assistance to homeowners and small businesses to repair Formosan termite damage, S2765 [13AP]

S. 2493, Tobacco Smuggling Eradication Act, S3258-S3260 [2MY]

S. 2538, Coal Miner and Widows Health Protection Act, S3835 [10MY]

S. 2582, revise definition of the term political organization relative to tax-exempt status, S4111 [17MY]

S. 2583, require certain political organizations to report additional information to the IRS, S4111-S4113 [17MY]

S. 2587, simplify the excise tax on heavy truck tires, S4192 [18MY]

S. 2622, National Science Education Incentive Act, S4383 [24MY]

S. 2696, Gray Market Cigarette Compliance Act, S4821-S4823 [8JN]

S. 2698, Broadband Internet Access Act, S4829 [8JN]

S. 2701, Internet Access for Seniors Act, S4844 [8JN]

S. 2714, use of median family income to determine purchase price limitation for mortgage subsidy bonds, S5028 [13JN]

S. 2729, Combined Fund Stability and Fairness Act, S5114 [14JN]

S. 2747, Child Support Fairness and Tax Refund Interception Act, S5308 [16JN]

S. 2774, Bipartisan Social Security Reform Act, S5669-S5676 [22JN]

S. 2776, Medical Research Investment Act, S5680 [22JN]

S. 2790, Federal Fuel Tax Relief Act, S5811 [26JN]

S. 2791, Federal Fuels Tax Suspension Act, S5812 [26JN]

S. 2799, Emergency Fuel Tax Act, S5906 [27JN]

S. 2853, allow distributions to be made from certain pension plans before the participant is severed from employment, S6575 [12JY]

S. 2874, Life Insurance Tax Simplification Act, S6843 [14JY]

S. 2884, allow farmer-owned cooperatives access to small ethanol producer tax credit, S7161 [18JY]

S. 2903, expand child tax credit, S7448 [21JY]

S. 2918, Medicare Early Access and Tax Credit Act, S7546-S7552 [25JY]

S. 2922, Pension Reform and Simplification Commission Act, S7658-S7660 [26JY]

S. 2955, provide tax relief for payment of asbestos-related claims, S7846 [27JY]

S. 2960, Capital Construction Fund (CCF) Qualified Withdrawal Act, S7850 [27JY]

S. 2967, Electric Power Industry Tax Modernization Act, S7864-S7867 [27JY]

S. 2994, Health Insurance Equity Act, S7909-S7911 [27JY]

S. 3004, provide for tax relief for the conversion of cooperative housing corporations into condominiums, S8023 [5SE]

S. 3087, Fair and Simple Shortcut Tax Plan, S8949-S8952 [21SE]

S. 3101, Reservists Tax Relief Act, S9197 [25SE]

S. 3105, Missing Children Tax Fairness Act, S9200 [25SE]

S. 3111, extend time for payment of estate tax for estates with closely held businesses, S9270 [26SE]

S. 3118, Windfall Oil Profits for Heating Assistance Act, S9385 [27SE]

S. 3152, Community Renewal and New Markets Act, S9704-S9729 [3OC]

S. 3169, Minor Animal Species Health and Welfare Act, S9951-S9955 [5OC]

S. 3171, Energy Security for American Consumers Act, S9956 [5OC]

S. 3225, Cosmetology Tax Fairness and Compliance Act, S10806 [19OC]

S. 3285, exclude tobacco products from qualifying foreign trade property in the treatment of extraterritorial income, S11930 [15DE]

S. 3286, PILT and Refuge Revenue Sharing Permanent Funding Act, S11930 [15DE]

S. Res. 267, Senate return of certain treaties to the President, S1423 [9MR]

S.J. Res. 38, treatment of Social Security under balanced budget constitutional amendment, S291 [2FE]