ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT

Amendments

Enact (H.R. 1836), S5042, S5049, S5061, S5072, S5074, S5078, S5083, S5086, S5093, S5096, S5098, S5129, S5161, S5162, S5163, S5167, S5168, S5169, S5170, S5171, S5172, S5173, S5175, S5176, S5177, S5178, S5179, S5180, S5181 [17MY], S5190, S5195, S5197, S5199, S5202, S5208, S5214, S5217, S5224, S5227, S5228, S5229, S5230, S5231, S5234, S5235, S5237, S5238, S5242, S5245, S5251, S5280, S5281, S5282, S5283, S5284, S5285, S5286, S5287, S5288, S5289, S5290, S5305, S5306, S5344, S5345, S5346, S5351, S5352, S5353, S5354, S5355, S5389, S5392, S5393, S5394, S5395, S5396 [21MY], S5416, S5418, S5419, S5420, S5421, S5422, S5423, S5424, S5425, S5427, S5470, S5472, S5473, S5474, S5475, S5476, S5477, S5478, S5481, S5482 [22MY], S5490, S5491, S5493, S5494, S5497, S5500, S5554 [23MY], S5714, S5759 [25MY], H2216 [16MY]

Appointments

Conferees: H.R. 1836, provisions, H2654 [23MY]

Articles and editorials

Federal Spending Blueprint Limits Defense Dollars, S5225 [21MY]

Real Relief—A Capital-Gains Tax Cut, S5044 [17MY]

Tax Break's Unfortunate Legacy, H2842 [25MY]

Bills and resolutions

Enact (see H.R. 1836), H2183 [15MY]

Enact (H.R. 1836): consideration (see H. Res. 142), H2182 [15MY]

———consideration of conference report (see H. Res. 153), H2846 [25MY]

Taxation: change due date for corporate estimated taxes (see H.R. 2825), H5338 [2AU]

———make benefits permanent (see H.R. 2212), H3258 [19JN] (see H.R. 2316), H3618 [26JN] (see H.R. 2327), H3711 [27JN]

———make benefits permanent and reduce maximum capital gains tax rates (see S. 1492), S10154 [3OC]

———modify highest marginal income tax rates, increase estate tax deduction, repeal certain phaseouts of deductions and exemptions, and establish a task force on accomplishing critical priorities (see H.R. 2999), H6136 [2OC]

———provide retroactive implementation and repeal sunset on individual income tax rate reductions (see H.R. 3050), H6421 [5OC]

———repeal sunset on increase of dependent care tax credit and make the credit refundable (see H.R. 2708), H5125 [1AU]

———spur job growth by reducing capital gains rates and making the Economic Growth and Tax Relief Act permanent (see H.R. 2599), H4428 [23JY]

Conference reports

Provisions (H.R. 1836), H2726-H2824 [25MY]

Letters

Increase deductibility of professional development expenses for teachers and allow credits for those who provide classroom materials: Betty Castor, National Board for Professional Teaching Standards, S5498 [23MY]

———David Griffith, National Association of State Boards of Education, S5498 [23MY]

———Jordan Cross, American Association of School Administrators, S5499 [23MY]

———Mary Elizabeth Teasley, National Education Association, S5079 [17MY], S5498 [23MY]

Provide tax credit for repayment of student loans by teachers and nurses: Mary Elizabeth Teasley, National Education Association, S5426 [22MY]

Refundable education opportunity tax credit: Rhett Dawson, Information Technology Industry Council, S5244 [21MY]

———Scott Sobel, Global Learning Systems (business), S5244 [21MY]

———Thomas R. Martin, ITT Industries, Inc., S5244 [21MY]

Veterans health care funding: Armando C. Albarran, DAV, S5503 [23MY]

———David E. Woodbury, AMVETS, S5504 [23MY]

———Joseph L. Fox, Sr., Paralyzed Veterans of America (organization), S5504 [23MY]

———Robert E. Wallace, VFW, S5503 [23MY]

Lists

Senate vote on Marriage Tax Relief Reconciliation Act conference report (2000), S5053 [17MY]

Motions

Enact (H.R. 1836), S5190, S5225, S5230, S5243, S5247, S5250, S5251, S5253, S5254, S5255, S5257, S5258, S5260 [21MY], S5406, S5407, S5409, S5411, S5413, S5415, S5416, S5417, S5418, S5419, S5421, S5423, S5424, S5425 [22MY], S5492, S5493, S5495 [23MY], H2646 [23MY]

Remarks in House

Budget: deficit, H2837, H2838 [25MY]

California: energy crisis, H2839 [25MY]

Dept. of Defense: funding, H2837 [25MY]

Enact (H.R. 1836), H2176, H2179 [15MY], H2207-H2223 [16MY], H2337 [21MY], H2391, H2567 [22MY], H2683, H2684, H2686 [24MY], E873 [21MY], E922 [24MY]

———conference report, H2718, H2832-H2844 [25MY], H2852, H2871 [5JN], H2894 [6JN], H2961, H2986-H2990 [7JN], H3077 [13JN], H3791 [28JN], H4434 [24JY], H5478, H5482-H5484 [10SE], E1008, E1010, E1016 [5JN], E1029 [6JN], E1046, E1054 [7JN], E1061 [8JN]

———consideration (H. Res. 142), H2204-H2207 [16MY]

———consideration of conference report (H. Res. 153), H2824-H2832 [25MY]

———motion to go to conference, H2646 [23MY]

———motion to instruct conferees, H2646-H2654, H2657 [23MY]

———unanimous-consent request, H2645, H2646 [23MY]

Pensions: reform, H2841, H2842 [25MY]

Social Security: budget treatment of trust funds, H2647, H2649, H2652 [23MY], H2836, H2839 [25MY]

Taxation: alternative minimum tax rates, H2648, H2651 [23MY], H2830 [25MY]

———eliminate marriage tax penalty by adjusting income tax rate brackets and standard deduction amounts, H2649 [23MY], H2830 [25MY]

———phase out estate and gift taxes, H2825, H2830 [25MY], E1061 [8JN]

———preserve estate and gift taxes, H2842 [25MY]

———provide an income tax rebate to individuals and families, H3077, H3078 [13JN], H3622 [27JN]

———provide retroactive implementation and repeal sunset on individual income tax rate reductions (H.R. 3050), E2366 [20DE]

———tax-free treatment of distributions from state-sponsored prepaid tuition or college savings plans, H2842 [25MY]

Remarks in Senate

Budget: increase tax cuts if budget surpluses are higher than projected, S5251 [21MY]

———reconciliation process, S5028-S5030, S5054 [17MY], S5511 [23MY]

———treatment of any budget surpluses, S5511, S5513 [23MY], S5674 [25MY]

———use of a legislative trigger or safety mechanism to link long-term Federal budget surplus reductions with actual budgetary outcomes, S5087-S5093 [17MY], S5250-S5252 [21MY], S5491 [23MY]

Children and youth: increase the availability and affordability of quality child care and early learning services, S5202-S5208 [21MY]

Education: funding, S5190-S5195, S5253, S5258 [21MY], S5512 [23MY], S5791 [26MY]

Enact (H.R. 1836), S5028-S5100 [17MY], S5185-S5260 [21MY], S5405-S5428, S5484-S5487 [22MY], S5490-S5522, S5524-S5529 [23MY], S5571, S5606 [24MY]

———conference report, S5666, S5674-S5679, S5681-S5684 [25MY], S5770-S5796, S5802 [26MY], S7657-S7662, S7678 [16JY], S8252-S8254 [26JY]

———motion to commit, S5190-S5195, S5225, S5226, S5230, S5243, S5253, S5256 [21MY], S5407, S5410, S5411, S5415, S5416 [22MY]

———motion to recommit, S5492 [23MY]

———unanimous-consent agreement, S5047 [17MY], S5497 [23MY], S5638 [24MY]

———unanimous-consent request, S5046 [17MY]

IRS: treatment of employees on failure to file tax returns on time, S5501 [23MY]

Medicaid: eliminate the Medicaid Estate Recovery Program, S5229 [21MY], S5406 [22MY]

Medicare: coverage of outpatient prescription drugs, S5083-S5086 [17MY], S5249 [21MY], S5505 [23MY]

Pensions: reform, S5074 [17MY]

Social Security: budget treatment of trust funds, S5199-S5202, S5253, S5254 [21MY], S5408 [22MY], S5505-S5509 [23MY]

———computation rule application to workers attaining age 65 in or after 1982, S5417 [22MY]

Taxation: adjust reduction in the highest income tax rate if discretionary spending level is exceeded, S5418 [22MY]

———agreement with U.S. territories to relieve financial burden relative to earned income tax credit, S5500 [23MY]

———allow a credit for long-term care expenses, S5243 [21MY], S5410, S5411 [22MY]

———allow a credit to holders of qualified bonds issued by Amtrak, S5246 [21MY], S5500, S5501 [23MY]

———allow disclosure of taxpayer information to States to facilitate combined employment reporting, S5499 [23MY]

———allow personal exemptions against the alternative minimum tax for certain individuals, S5236 [21MY], S5409 [22MY]

———allow tax credit for contributions to charitable organizations which provide scholarships for children to attend elementary and secondary schools, S5214-S5216, S5254, S5255 [21MY]

———allow tax credit to businesses who employ veterans, S5419 [22MY]

———capital gains rates, S5043, S5072, S5073 [17MY], S5185-S5190, S5246, S5247 [21MY]

———condition tax cuts on solvency of Medicare trust funds, S5492 [23MY]

———eliminate marriage tax penalty by adjusting income tax rate brackets and standard deduction amounts, S5042, S5043, S5045-S5059 [17MY]

———employer credits for expenses of providing child care services to employees, S5505 [23MY]

———establish a 10 percent income tax rate bracket for individuals, S5095, S5096 [17MY], S5252 [21MY]

———exclude reparations received by Holocaust survivors, S5062 [17MY], S5249 [21MY], S5517 [23MY]

———expand child tax credit, S5520 [23MY]

———expand dependent care credit, S5202-S5208, S5254 [21MY]

———expand Hope Scholarship credit to include all costs of attendance, S5424 [22MY]

———extend research and development tax credit, S5195-S5198, S5253 [21MY]

———incentives to encourage production and use of efficient energy sources, S5222-S5224 [21MY]

———increase deductibility of professional development expenses for teachers and allow credits for those who provide classroom materials, S5078-S5082 [17MY], S5498, S5499 [23MY]

———increase the unified estate and gift tax credit to exempt small businesses and farmers from inheritance taxes, S5217, S5218, S5220, S5221, S5255 [21MY]

———make certain rate cuts conditional on full Head Start Program funding, S5423 [22MY]

———make certain rate cuts conditional on funding being available for certain amendments to S. 1, Better Education for Students and Teachers Act, S5228 [21MY]

———make certain rate cuts conditional on funding being available for defense spending increases necessitated by defense review, S5225, S5226, S5256 [21MY]

———make certain rate cuts conditional on increased Pell Grant Program funding, S5423 [22MY]

———make Hope Scholarship fully refundable, S5425 [22MY]

———make permanent the moratorium on the taxation of Internet and interactive computer service commerce, S5227, S5228, S5257 [21MY]

———phase out estate and gift taxes, S5044, S5065-S5071, S5075, S5076 [17MY], S5421, S5422 [22MY], S5504, S5517-S5520 [23MY], S5678 [25MY]

———phase out estate and gift taxes and increase income limits relative to a 10 percent income tax rate bracket for individuals, S5230 [21MY], S5407 [22MY]

———preserve estate and gift taxes, S5427 [22MY]

———provide a business credit for clean coal technology research expenses, S5234 [21MY]

———provide a uniform dollar limitation for transportation fringe benefits excludable from gross income, S5223 [21MY]

———provide alternative minimum tax relief, extend certain provisions, and provide an offset for revenue loss, S5495 [23MY]

———provide an income tax rebate to individuals and families, S5236 [21MY], S5410 [22MY]

———provide credit for medical research relative to developing vaccines against widespread diseases, S5198, S5253 [21MY]

———provide for a refundable education opportunity tax credit, S5244 [21MY]

———provide tax credit for repayment of student loans by teachers and nurses, S5426 [22MY]

———reduce tax cuts and increase the standard deduction, S5411, S5412 [22MY]

———reduce tax cuts and replace estate tax repeal with unified estate and gift tax credit and family-owned business interest deduction increases, and use savings for debt reduction and infrastructure improvements, S5208-S5214, S5254 [21MY], S5428 [22MY]

———reduce tax cuts and use savings to strengthen Social Security, S5415, S5416 [22MY]

———reduction in State estate tax revenues in proportion to the reduction in Federal estate tax revenues, S5097-S5100 [17MY], S5252 [21MY], S5420 [22MY]

———review of economic conditions relative to pending tax rate and debt reductions, S5238, S5239 [21MY]

———strike all estate tax reductions and use savings to expand the estate tax unified credit exemption amounts, S5230 [21MY], S5407 [22MY]

———strike certain cuts and use savings to increase income limits covered by the 10 percent income tax rate bracket, S5230 [21MY], S5406 [22MY]

———treatment of adoption expenses, S5093-S5095 [17MY], S5252 [21MY]

———treatment of certain expenses of eligible emergency response professionals, S5492 [23MY]

———treatment of certain survivor benefits, S5227, S5228, S5258 [21MY]

———treatment of education individual retirement accounts relative to elementary and secondary school expenses, S5231 [21MY], S5408 [22MY]

———treatment of flexible spending arrangements relative to long-term care insurance, S5493 [23MY]

———treatment of higher education expenses and interest on student loans, S5059-S5071, S5075, S5076 [17MY], S5422 [22MY], S5501 [23MY]

———treatment of trusts established for the benefit of individuals with disabilities, S5500 [23MY]

Veterans: health care funding, S5503 [23MY]

Reports filed

Consideration of Conference Report on H.R. 1836, Provisions: Committee on Rules (House) (H. Res. 153) (H. Rept. 107-85), H2846 [25MY]

Consideration of H.R. 1836, Provisions: Committee on Rules (House) (H. Res. 142) (H. Rept. 107-68), H2182 [15MY]

Provisions: Committee of Conference (House) (H.R. 1836) (H. Rept. 107-84), H2846 [25MY]

Rulings of the Chair

Enact (H.R. 1836), S5248, S5250, S5252, S5253, S5254, S5255, S5256, S5257, S5260 [21MY], S5406, S5409, S5411, S5413, S5415, S5416, S5418, S5419, S5420, S5421, S5423, S5424 [22MY], S5492, S5493, S5494, S5495 [23MY]

Tables

Effect of tax rates on certain payment brackets, S5239 [21MY]

Tax rate reductions under H.R. 1836, provisions, S7657 [16JY]

Testimonies

Early Childhood Education and Child Care: Kathi J. Apgar, Bristol Family Center, S5206 [21MY]

Texts of

H. Res. 142, consideration of H.R. 1836, provisions, H2204 [16MY]

H. Res. 153, consideration of conference report on H.R. 1836, provisions, H2824 [25MY]

H.R. 1836, provisions, S5714-S5753 [25MY], H2207 [16MY]