INVESTMENTS

Addresses

Economic Expansion in Gombe State, Nigeria: Alhaji Abubakar Habu Hashidu, Governor of Gombe State, E1030 [6JN]

Amendments

Aviation: preserve the continued viability of the U.S. air transportation system (H.R. 2891), H5929 [21SE]

———preserve the continued viability of the U.S. air transportation system (H.R. 2926), H5929 [21SE]

Community service: provide incentives for communities and individuals to serve the poor and others in need and enhance ability of low-income individuals to build assets (H.R. 7), H4014 [16JY], H4263 [19JY]

Financial institutions: increase interaccount transfers from business accounts and require the FRS to pay interest on certain reserves (H.R. 974), H1379 [3AP]

Pensions: provide retirement investment advice to workers managing their retirement income assets (H.R. 2269), H8191, H8205 [15NO]

———reform (H.R. 10), S12058 [27NO], S12169, S12174, S12212, S12213 [29NO], S12265, S12266, S12267, S12268, S12269, S12270 [30NO], S12315, S12318, S12319, S12320, S12322, S12323, S12328, S12329 [3DE], S12340, S12352, S12355 [4DE], H1718 [1MY], H1795 [2MY], H9160 [11DE]

SEC: limit collection of certain fees and adjust compensation for employees (H.R. 1088), H3069, H3072 [12JN], H3174 [14JN]

———limit collection of certain fees and adjust compensation for employees (S. 143), S2784, S2785, S2788 [22MR]

Small Business Investment Act: amend (S. 1196), S11923, S11963 [15NO], S12734, S12740, S12742 [7DE], H8318 [16NO], H9193 [11DE]

Taxation: phase out estate and gift taxes (H.R. 8), H1445 [4AP]

Articles and editorials

Can the U.S. Live With a Sounder, Saner Stock Market?, E418 [21MR]

Estate Tax Reform Must Be First Step To Fixing System, S368 [22JA]

Miserable Pension Bill, H1793 [2MY]

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

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

Bills and resolutions

Armed Forces: establish an education savings plan to encourage reenlistments and extensions of service by members in critical specialties (see S. 789), S3994 [26AP]

Aviation: preserve the continued viability of the U.S. air transportation system (see S. 1450), S9620 [21SE] (see H.R. 2891), H5703 [14SE] (see H.R. 2926), H5926 [21SE] (see H.R. 3055), H6421 [5OC]

———preserve the continued viability of the U.S. air transportation system (H.R. 2926), consideration (see H. Res. 244), H5924 [21SE]

———preserve the continued viability of the U.S. air transportation system (H.R. 2926), consideration (H. Res. 244), same-day consideration (see H. Res. 242), H5924 [21SE]

Bennington, Rita: provide for special application of certain tax laws relative to the sale of a principal residence following Hurricane Iniki (see S. 54), S99 [22JA]

Business and industry: expand the Manufacturing Extension Program to bring new technologies to small and medium-sized businesses (see S. 429), S1747 [1MR] (see H.R. 1417), H1483 (see H.R. 1417), H1492 [4AP]

Community development: enhance availability of capital and credit for citizens and communities and ensure that community reinvestment keeps pace as financial service providers become affiliated (see H.R. 865), H648 [6MR]

———provide and assure continuation of grant funding for additional empowerment zones and enterprise communities and correct certain inequities in the program (see H.R. 2637), H4634 [25JY]

———provide grant funding for additional enterprise communities (see S. 634), S2979 [27MR]

Community service: provide incentives for communities and individuals to serve the poor and others in need and enhance ability of low-income individuals to build assets (see H.R. 7), H1343 [29MR] (see H.R. 1284), H1295 [28MR]

———provide incentives for communities and individuals to serve the poor and others in need and enhance ability of low-income individuals to build assets (H.R. 7), consideration (see H. Res. 196), H4112 [17JY]

Coverdell, Paul: rename education individual retirement accounts as Coverdell education savings accounts within the Internal Revenue Code (see S. 1190), S7878 [18JY]

Dept. of HUD: increase mortgage loan limits for multifamily housing mortgage insurance (see S. 1163), S7494 [11JY] (see H.R. 1629), H1659 [26AP]

Dept. of the Treasury: prohibit use of surplus funds to make any investment in securities, other than Government and municipal securities (see H.R. 2132), H3066 [12JN]

Education: enable the use of human capital investment contracts for the purposes of financing postsecondary education (see H.R. 3451), H9239 [11DE]

Employment: exclude employer contributions to health care expenditure accounts from gross income for tax purposes and clarify applicability of ERISA to plans employing such accounts (see H.R. 2658), H4723 [26JY]

———improve economic security of workers (see S. 8), S97 [22JA]

———provide for work authorization for nonimmigrant spouses of treaty traders and treaty investors (see S. 1890), S13944 [20DE] (see H.R. 2277), H3464 [21JN]

ERISA: increase the phase-in limitation for benefit improvements made prior to plan termination (see H.R. 2134), H3066 [12JN]

FDIC: provide coverage for municipal deposits (see S. 227), S914 [31JA] (see H.R. 1899), H2333 [17MY]

FHA: require partial rebates of mortgage insurance premiums to certain mortgagors upon payment of their FHA-insured mortgages (see S. 607), S2823 [23MR]

Financial institutions: amend banking laws relative to offshore activities, investments, and certain bank affiliations (see H.R. 2273), H3464 [21JN]

———authorize the payment of interest on certain accounts to increase flexibility in setting reserve requirements (see S. 601), S2730 [22MR]

———ensure consumer privacy when establishing a framework for the affiliation of banks, securities firms, and other financial service providers (see H.R. 2720, 2730), H5333 [2AU]

———ensure continued stability of the Federal deposit insurance system (see H.R. 1293), H1343 [29MR]

———increase interaccount transfers from business accounts and require the FRS to pay interest on certain reserves (see S. 524), S2219 [13MR] (see H.R. 974), H874 [13MR]

———repeal prohibition on payment of interest on demand deposits (see H.R. 1009), H876 [13MR]

———strengthen consumer control over use and disclosure of personal financial and health information (see S. 30), S98 [22JA] (see S. 450), S1747 [1MR]

———use national standard for protection of personal financial information and establish Presidential commission to study impact on national security (see H.R. 3068), H6458 [9OC]

Government National Mortgage Association: authorize the guarantee of conventional mortgage-backed securities (see S. 1620), S11362 [1NO] (see H.R. 3206), H7717 [1NO]

Housing: extend FHA-insured multifamily housing mortgage and housing assistance restructuring authority (see S. 1457), S9741 [24SE] (see H.R. 2890), H5703 [14SE]

———provide for one percent FHA mortgage loan downpayments for teachers and public safety officers to purchase homes within employing jurisdictions (see S. 417), S1699 [28FE] (see H.R. 674), H396 [14FE]

Individual development accounts: establish for certain individuals and families (see S. 592), S2662 [21MR] (see S. 1025), S6211 [13JN] (see H.R. 2160), H3149 [13JN]

Infrastructure: invest funds to restore the economy and to enhance security of transportation and environmental facilities (see H.R. 3166), H7308 [24OC]

Iron and steel industry: provide certain safeguards relative to the domestic steel industry (see S. 957), S5616 [24MY]

Medicare: limit hospital ownership exception to physician self-referral restrictions to interests purchased on terms generally available to the public (see H.R. 2490), H4008 [12JY]

National Foundation for the Study of Holocaust Assets: establish (see S. 1876), S13943 [20DE] (see H.R. 3552), H10963 [20DE]

National parks and recreation areas: authorize entrance fees to secure bonds for capital improvements (see S. 224), S914 [31JA] (see S. 930), S5438 [22MY] (see H.R. 359), H164 [31JA]

Native Americans: authorize tribes to coordinate and integrate Federal funding dedicated to the development of communities (see S. 343), S1462 [15FE]

Pensions: allow individuals the opportunity to provide for their retirement through S.A.F.E. accounts (see H.R. 849), H623 [1MR]

———application of catch-up contributions to the Federal Employees Thrift Savings Plan (see S. 1821, 1822), S13145 [13DE] (see H.R. 3340), H8342 [19NO] (see H.R. 3354), H8421 [27NO]

———ensure that individual account retirement plans protect workers by limiting the amount of employer stock each worker may hold and encouraging diversification of investment of plan assets (see S. 1838), S13464 [18DE]

———provide additional fiduciary protections for participants and beneficiaries under employee stock ownership plans relative to lockdowns placed on plan assets (see H.R. 3509), H10355 [18DE]

———provide retirement investment advice to workers managing their retirement income assets (see S. 1677), S11719 [13NO] (see H.R. 2269), H3464 [21JN]

———provide retirement investment advice to workers managing their retirement income assets (H.R. 2269), consideration (see H. Res. 288), H8180 [14NO]

———reform (H.R. 10), consideration (see H. Res. 127), H1714 [1MY]

Power resources: provide assistance to those most affected by high energy prices and promote and accelerate energy conservation investments in the U.S. (see H.R. 3274), H8034 [9NO]

Public utilities: revise regulatory policies governing public utility holding companies (see S. 206), S706 [30JA] (see H.R. 1101), H1010 [20MR]

SEC: augment emergency authority (see H.R. 3060), H6458 [9OC]

———limit collection of certain fees (see H.R. 1311), H1344 [29MR] (see H.R. 1480), H1486 (see H.R. 1480), H1496 [4AP]

———limit collection of certain fees and adjust compensation for employees (see S. 143), S101 [22JA] (see H.R. 1088), H959 [19MR]

———limit collection of certain fees and adjust compensation for employees (H.R. 1088), consideration (see H. Res. 161), H3066 [12JN]

———review annual reports of accounting standards-setting bodies (see H.R. 1732), H1924 [3MY]

Securities: issue 21st Century Independence Savings Bonds (see H.R. 3111), H6780 [12OC]

———issue U.S. Defense of Freedom Bonds to aid in funding the war against terrorism (see S. 1432), S9440 [14SE] (see H.R. 3021), H6378 [4OC]

———issue Unity Bonds in response to the acts of terrorism perpetrated against the World Trade Center, Pentagon, and Somerset County, PA (see S. 1430), S9440 [14SE]

———issue Victory Bonds in response to the acts of terrorism perpetrated against the World Trade Center, Pentagon, and Somerset County, PA (see H.R. 2900), H5736 [19SE]

———issue War Bonds in response to the acts of terrorism perpetrated against the World Trade Center, Pentagon, and Somerset County, PA (see S. 1431), S9440 [14SE] (see H.R. 2899), H5727 [17SE]

Small Business Investment Act: amend (see S. 1196), S7878 [18JY]

———amend relative to subsidy fees (see S. 1670), S11660 [9NO]

Social Security: allow diversion of percentage of payroll tax payments into personal investment plans and extend the Old-Age, Survivors, and Disability Insurance Program (see H.R. 2771), H5335 [2AU]

———ensure solvency (see H. Con. Res. 214), H5338 [2AU]

———establish and maintain individual investment accounts (see H.R. 2110), H2997 [7JN]

———increase interest rate of trust funds (see H.R. 1320), H1345 [29MR]

———invest trust funds in marketable interest-bearing securities and insured certificates of deposit, and protect trust funds from public debt limit (see H.R. 96), H27 [3JA] (see H.R. 219), H63 [6JA]

———redesignate certain trust funds as accounting funds (see S. 547), S2388 [15MR] (see H.R. 1068), H954 [15MR]

SSI: increase incentives for working, saving, and pursuing an education (see H.R. 739), H441 [27FE]

Taxation: accelerate repeal of estate and generation-skipping transfer taxes and reduction in gift taxes (see H.R. 2631), H4633 [25JY]

———adjust capital gains treatment of art and collectibles and provide a deduction for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (see S. 638), S3052 [28MR]

———allow a credit for certain corporations which have substantial employee ownership and encourage stock ownership by employees (see H.R. 1062), H953 [15MR]

———allow a credit to holders of qualified bonds issued by Amtrak (see S. 250), S1062 [6FE] (see H.R. 2329), H3711 [27JN]

———allow an exclusion from gross income for certain amounts of capital gains distributions from regulated investment companies (see H.R. 168), H61 [6JA] (see H.R. 300), H110 [30JA]

———allow an income tax credit to holders of bonds issued to finance land and water reclamation of abandoned mine land areas (see H.R. 3218), H7717 [1NO]

———allow an investment credit by farmers for value-added agricultural property (see H.R. 1094), H959 [19MR]

———allow certain small businesses to defer tax payments (see H.R. 3062), H6458 [9OC]

———allow Coverdell education savings accounts to be used for homeschooling (see S. 1662), S11612 [8NO]

———allow credits for contributions to certain pension plans or individual retirement accounts and to small businesses for qualified pension plan contributions or start-up costs (see H.R. 1498), H1497 [4AP]

———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. 551), S2388 [15MR]

———allow exclusion of tax-exempt bonds issued for health care or educational purposes in determination of interest expenses of financial institutions (see H.R. 2200), H3202 [14JN]

———allow Farm and Ranch Risk Management Accounts (see H.R. 662), H395 [14FE]

———allow first-time homebuyers to use tax-exempt loans from individual retirement accounts for downpayments (see H.R. 2022), H2847 [25MY]

———allow increased contributions to education savings accounts and expand applicability to elementary and secondary school expenses (see S. 306), S1270 [13FE]

———allow investment of certain coins in individual retirement accounts and other individually directed pension plan accounts (see S. 816), S4175 [2MY] (see S. 1405), S9123 [5SE] (see H.R. 1670), H1715 [1MY]

———allow investments by certain retirement plans in principal residences of children and grandchildren of participants who are first-time homebuyers (see H.R. 2308), H3518 [25JN]

———allow legally separated individuals to exclude U.S. savings bond income from gross income if used to pay higher education expenses (see H.R. 1107), H1011 [20MR]

———allow penalty-free distributions from qualified retirement plans on account of the death or disability of the participant's spouse (see H.R. 578), H323 [13FE]

———allow rollover contributions to individual retirement plans from deferred compensation plans maintained by States and local governments and allow State and local governments to maintain 401(k) plans (see H.R. 465), H220 [7FE]

———allow Start-up Success Accounts for small businesses (see H.R. 1923), H2387 [21MY]

———allow tax-exempt financing of private sector highway infrastructure construction (see S. 870), S4822 [10MY]

———allow use of principal repayments to issue additional mortgages and modify price limitations under the mortgage revenue bond program and change income limit for housing credit program (see S. 677), S3274 [2AP] (see H.R. 951), H826 [8MR]

———alternative minimum tax treatment of incentive stock options (see S. 1831), S13300 [14DE]

———applications for an exclusion of gain on certain sales of a principal residence by a surviving spouse (see H.R. 161), H61 [6JA]

———apply look-thru rules for purposes of the foreign tax credit limitation to dividends from foreign corporations not controlled by a domestic corporation (see H.R. 666), H396 [14FE]

———clarify the small issuer exception from the tax-exempt bond arbitrage rebate requirement (see H.R. 3586), H10965 [20DE]

———clarify treatment of incentive stock options and employee stock purchases (see S. 1383), S8911 [3AU] (see H.R. 2695), H5124 [1AU]

———compute the deduction for depreciation on a neutral cost recovery basis (see H.R. 3042), H6379 [4OC]

———creation of a new class of bonds for new school construction (see H.R. 415), H219 [7FE]

———credit for rehabilitating historic homes or purchasing newly rehabilitated historic homes for use as principal residence (see S. 920), S5269 [21MY] (see H.R. 1172), H1112 [22MR]

———deduction for interest paid on debt secured by a first or second home (see H. Con. Res. 8), H28 [3JA]

———delay date for individual retirement plan distributions and accelerate date for modifications of adjusted gross income limit for conversions of Roth individual retirement accounts (see S. 1582), S11105 [25OC]

———disregard certain capital expenditures in applying a limit on qualified small issue bonds (see H.R. 3582), H10964 [20DE]

———eliminate capital gains tax (see H.R. 800), H507 [28FE]

———eliminate marriage tax penalty relative to income limits for Individual Retirement Account deductions (see H.R. 1611), H1658 [26AP]

———eliminate noncorporate capital gains tax (see H.R. 2042), H2848 [25MY]

———encourage investment in small companies (see H.R. 2903), H5925 [21SE]

———encourage qualified conservation contributions by allowing an estate tax deduction for such contributions made by heirs of the estate (see H.R. 1486), H1487 (see H.R. 1486), H1496 [4AP]

———enhance the portability of retirement benefits (see H.R. 155), H60 [6JA]

———exclude from gross income gain from the sale of securities which are used to pay for higher education expenses (see H.R. 2041), H2848 [25MY]

———exclude U.S. savings bond income from gross income if used to pay long-term care expenses (see S. 232), S915 [31JA] (see H.R. 1719), H1924 [3MY]

———exclusion from gross income for family-to-family sale of farm businesses (see H.R. 1179), H1113 [22MR]

———exempt small issue bonds for agriculture from the State volume cap (see S. 370), S1463 [15FE]

———expand depreciation benefits available to small businesses for new business investment and equipment (see H.R. 657), H395 [14FE]

———expand S corporation eligibility for banks (see S. 936), S5542 [23MY] (see H.R. 1263), H1294 [28MR]

———expand the exclusion for qualified small business stock and terminate the minimum tax preference for incentive stock options (see S. 1134), S7083 [28JN] (see H.R. 2383), H3803 [28JN]

———extend enterprise communities for the same period as empowerment zones (see H.R. 1853), H2183 [15MY]

———improve retirement income by taxing annuities and certain life insurance payments at capital gains rates (see H.R. 3320), H8337 [16NO]

———inclusion of estimated income-contingent costs to determine depreciation of property, including films, under the income forecast method (see H.R. 1272), H1294 [28MR]

———increase deduction for expensing of certain depreciable assets by small businesses (see S. 364), S1463 [15FE]

———increase gift tax exclusion (see S. 85), S99 [22JA]

———increase limitation on capital losses any individual may deduct against ordinary income and allow a 3-year capital loss carryback and unlimited carryovers (see S. 784), S3994 [26AP]

———increase limitation on contributions to individual retirement accounts (see H.R. 12), H25 [3JA] (see H.R. 1026), H928 [14MR]

———increase maximum annual contribution allowable to education individual retirement accounts (see H.R. 676), H396 [14FE]

———increase the amount excluded from gain on the sale of a principal residence for both single and joint filers (see H.R. 1722), H1924 [3MY]

———increase the exclusion equivalent of the unified credit (see H.R. 759), H442 [27FE]

———increase the unified estate and gift tax credit to exempt small businesses and farmers from inheritance taxes (see S. 84), S99 [22JA]

———increase unified estate and gift tax credit (see H.R. 88), H27 [3JA]

———increase unified estate and gift tax credit and provide for inflation adjustment (see H.R. 1442), H1484 (see H.R. 1442), H1494 [4AP]

———increase unified estate and gift tax credit and the qualified family-owned business interest deduction (see S. 867), S4822 [10MY]

———index the basis of certain assets to determine gain (see H.R. 3071), H6458 [9OC]

———inflation adjustment of the dollar limitation on the exclusion of gain on the sale of a principal residence (see H.R. 165), H61 [6JA] (see H.R. 411), H218 [7FE]

———issuance of tax-exempt bonds by Indian tribal governments (see S. 660), S3152 [29MR] (see H.R. 178), H61 [6JA] (see H.R. 2253), H3357 [20JN]

———issuance of tax-exempt bonds for certain air and water pollution control facilities (see H.R. 1427), H1483 (see H.R. 1427), H1493 [4AP]

———issuance of tax-exempt private activity bonds to assist States in the construction and rehabilitation of public schools (see H.R. 379), H165 [31JA]

———make repeal of estate taxes permanent (see H.R. 2143), H3067 [12JN]

———modify the at-risk rules for publicly traded nonrecourse debt (see H.R. 1752), H2021 [8MY]

———modify the exclusion for qualified small business stock (see S. 1823), S13145 [13DE]

———permit advanced refunding of private activity bonds with general obligation bonds if the governmental issuer takes over the private activity bond (see H.R. 884), H648 [6MR]

———permit cooperatives to pay dividends on preferred stock without reducing patronage dividends (see H.R. 2280), H3464 [21JN]

———phase out estate and gift taxes (H.R. 8), consideration (see H. Res. 111), H1406 [3AP]

———phase-out and repeal estate, gift, and generation-skipping transfer taxes (see S. 83), S99 [22JA]

———prohibit retroactive taxation (see H.R. 207), H62 [6JA]

———provide a carbon sequestration investment tax credit (see S. 765), S3852 [24AP]

———provide a long-term capital gains exclusion and reduce the holding period for long-term capital gains (see S. 818), S4175 [2MY]

———provide a shorter recovery period for the depreciation of certain leasehold improvements (see S. 1087), S6664 [22JN] (see H.R. 1030), H928 [14MR]

———provide a shorter recovery period for the depreciation of certain restaurant buildings (see S. 732), S3705 [6AP] (see H.R. 826), H622 [1MR]

———provide a temporary incentive for investing in tangible property in the U.S. (see H.R. 3144), H6919 [16OC]

———provide additional retirement savings opportunities for small employers and self-employed individuals (see H.R. 738), H441 [27FE]

———provide an income tax credit to holders of bonds financing new communications technologies (see S. 426), S1746 [1MR] (see H.R. 1415), H1483 (see H.R. 1415), H1492 [4AP]

———provide for Farm, Fishing, and Ranch Risk Management Accounts (see S. 313), S1270 [13FE]

———provide for nonrecognition of gain on dispositions of dairy property which is certified as having been covered by a bovine tuberculosis eradication program agreement (see S. 1047), S6318 [14JN] (see H.R. 1933), H2569 [22MY]

———provide incentives for investing in companies involved in space-related activities (see H.R. 2504), H4013 [16JY]

———provide incentives for the ownership and control of corporations by employees (see H.R. 2416), H3804 [28JN]

———provide individual income tax rate reductions, relief to families with children, marriage penalty relief, and eliminate the estate tax for certain decedents (see H.R. 1264), H1294 [28MR] (see H.R. 1398), H1482 (see H.R. 1398), H1491 [4AP]

———provide protections for participants in cash or deferred arrangements under section 401(k) relative to the acquisition and holding of employer securities (see H.R. 3463), H10054 [12DE]

———provide tax relief for the conversion of cooperative housing corporations into condominiums (see S. 48), S98 [22JA] (see H.R. 1588), H1604 [25AP]

———reduce and simplify estate tax rates (see H.R. 1285), H1295 [28MR]

———reduce capital gains rates and index the basis of certain assets (see H.R. 15), H25 [3JA]

———reduce estate and gift tax rates (see H.R. 42), H26 [3JA]

———reduce estate and gift tax rates, increase the exclusion equivalent of the unified credit, and increase the annual gift tax exclusion (see H.R. 543), H253 [8FE]

———reduce estate and gift tax rates, increase unified estate and gift tax credit, and provide for inflation adjustment (see H.R. 1277), H1294 [28MR]

———reduce estate and gift tax rates, replace the unified credit with a unified exemption, and increase the annual gift tax exclusion (see H.R. 1437), H1484 (see H.R. 1437), H1493 [4AP]

———reduce holding period for certain capital gains rates (see H.R. 1235), H1188 [27MR]

———reduce individual capital gains rates (see H.R. 1342), H1407 [3AP]

———reduce maximum capital gains rates and reduce holding period for long-term capital gains (see S. 1336), S8704 [2AU]

———reduce maximum capital gains tax rates (see H.R. 3039), H6379 [4OC]

———reduce the maximum capital gains rate for gains from property held for extended periods of time (see S. 302), S1270 [13FE]

———remove the requirement of a mandatory beginning date for distributions from individual retirement accounts (see H.R. 1368), H1409 [3AP]

———repeal alternative minimum tax treatment of incentive stock options to change the taxable event from the exercise of the stock option to the stock sale (see S. 1142), S7193 [29JN] (see S. 1324), S8704 [2AU] (see H.R. 1487), H1487 (see H.R. 1487), H1496 [4AP] (see H.R. 2794), H5336 [2AU]

———repeal corporate income tax and estate and gift taxes, impose flat tax on earned income of individuals, and provide amnesty for tax liability from prior taxable years (see H.R. 2313), H3618 [26JN]

———repeal disallowance of marital deduction where spouse is not a U.S. citizen relative to estate and gift taxes (see H.R. 3575), H10964 [20DE]

———repeal estate, gift, and generation-skipping transfer taxes (see S. 82), S99 (see S. 100), S100 [22JA] (see S. 275), S1122 [7FE] (see H.R. 330), H163 [31JA]

———repeal estate and gift taxes (see S. 31), S98 [22JA] (see H.R. 8), H926 [14MR] (see H.R. 130, 153), H60 (see H.R. 193), H62 [6JA] (see H.R. 246), H108 [30JA] (see H.R. 799), H507 [28FE]

———repeal excise tax on the net investment income of tax-exempt foundations (see H.R. 804), H507 [28FE]

———S corporation reform (see S. 1201), S7955 [19JY] (see H.R. 2576), H4352 [19JY]

———simplify Internal Revenue Code through revenue neutral proposals (see H.R. 2529), H4112 [17JY]

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

———temporarily reduce capital gains rates (see H.R. 2293), H3465 [21JN]

———treat spaceports like airports under exempt facility bond rules (see S. 1243), S8203 [25JY] (see H.R. 1931), H2569 [22MY]

———treatment of Alaska Native settlement trusts (see S. 709), S3530 [5AP] (see H.R. 1692), H1860 [2MY]

———treatment of bonds and other obligations issued by American Samoa (see H.R. 1448), H1484 (see H.R. 1448), H1494 [4AP]

———treatment of capital gains earned by designated settlement funds (see H.R. 1301), H1344 [29MR]

———treatment of capital losses applicable to individuals (see H.R. 1619), H1659 [26AP]

———treatment of capital losses on sale or exchange of a principal residence (see H.R. 1926), H2387 [21MY]

———treatment of certain bonds issued by local governments in connection with delinquent real property taxes (see H.R. 3381), H8731 [29NO]

———treatment of certain farmland sold with a principal residence (see H.R. 900), H649 [6MR]

———treatment of certain medical savings accounts (see S. 1067), S6518 [20JN] (see H.R. 1524), H1498 [4AP]

———treatment of certain reinvested gains by S corporations (see H.R. 3124), H6780 [12OC]

———treatment of charitable remainder pet trusts (see H.R. 1796), H2140 [10MY]

———treatment of cooperative housing corporations (see H.R. 1788), H2082 [9MY]

———treatment of corporate reorganization or division (see S. 1158), S7426 [10JY] (see S. 1279), S8464 [31JY]

———treatment of distributions from publicly traded partnerships (see S. 1141), S7193 [29JN] (see H.R. 1463), H1485 (see H.R. 1463), H1495 [4AP]

———treatment of education individual retirement accounts relative to elementary and secondary school expenses (see S. 763), S3852 [24AP] (see H.R. 1308), H1344 [29MR]

———treatment of estate and gift tax rates (see H.R. 2936), H5926 [21SE]

———treatment of foreign investments through U.S. regulated investment companies (see H.R. 1267), H1294 [28MR]

———treatment of gain from the sale of a business closely held by an individual who has attained age 62 (see H.R. 412), H218 [7FE]

———treatment of gold, silver, and platinum in the same manner as stocks and bonds for purposes of maximum capital gains rates (see S. 1007), S6008 [8JN] (see H.R. 991), H875 [13MR]

———treatment of gross income gain on the sale or exchange of certain property restricted to use as farmland (see H.R. 892), H649 [6MR]

———treatment of individual investment accounts (see H.R. 2260), H3357 [20JN]

———treatment of individual retirement accounts relative to charitable contributions (see S. 205), S706 [30JA] (see S. 1375), S8911 [3AU] (see H.R. 774), H505 [28FE]

———treatment of investments in Puerto Rico (see S. 1475), S9875 [26SE] (see H.R. 2550), H4215 [18JY]

———treatment of policyholder dividends of mutual life insurance companies and policyholder surplus accounts (see S. 992), S5889 [6JN] (see H.R. 661), H395 [14FE]

———treatment of prepayments for natural gas (see S. 726), S3705 [6AP] (see H.R. 1986), H2709 [24MY]

———treatment of small businesses (see S. 1676), S11719 [13NO]

———treatment of small businesses relative to remedial education for employees, information technology investment, capital gains rates on investments, and depreciation of computer hardware (see S. 798), S4044 [30AP]

———treatment of State tuition programs (see S. 289), S1218 [8FE]

———treatment of swap fund transactions (see H.R. 1785), H2082 [9MY] (see H.R. 2406), H3804 [28JN]

———treatment of tax-exempt financing for professional sports facilities (see H.R. 916), H739 [7MR]

———treatment of the sale of a principal residence by a member of the Armed Forces while on official extended duty (see H.R. 356), H164 [31JA]

———treatment of the sale of a principal residence by a member of the uniformed services or Foreign Service (see S. 1678), S11719 [13NO] (see S. 1755), S12311 [3DE] (see H.R. 1596), H1657 [26AP]

———treatment of timber sales by landowners (see H.R. 1341), H1407 [3AP]

———treatment of unused nontaxable benefits under cafeteria plans and flexible spending arrangements (see H.R. 63), H26 [3JA] (see H.R. 3105), H6701 [11OC]

Telecommunications: promote new communications technologies through grants and other incentives (see H.R. 1416), H1483 (see H.R. 1416), H1492 [4AP]

Telecommunications Development Fund (investment corporation): improve operations (see H.R. 1735), H1924 [3MY]

Terrorism: create a counter-terrorism trust fund, issue Freedom Bonds, and allow taxpayers to contribute income tax refunds to support counter-terrorism efforts (see H.R. 2930), H5926 [21SE]

Urban areas: development of municipally-owned vacant lots by nonprofit community organizations (see H.R. 994), H875 [13MR]

———promote an urban agenda (see S. 23), S98 [22JA]

Veterans: provide housing loan benefits for the purchase of residential cooperative apartment units (see S. 1203), S7955 [19JY] (see H.R. 1808), H2141 [10MY]

Cloture motions

Pensions: reform (H.R. 10), S12138, S12139 [29NO], S12306 [3DE]

———reform (H.R. 10), motion to proceed, S12036 [27NO], S12119 [29NO]

Comments

Response to Democratic dissenting views on H.R. 7, Community Solutions Act, H4249-H4251 [19JY]

Descriptions

Spaceport Equality Act (S. 1243), S8223 [25JY]

Subchapter S Modernization Act (S. 1201), S7960-S7962 [19JY]

Venture Capital Gains and Growth Act (S. 1134), S7107 [28JN]

Examples

Impact of alternative minimum tax treatment of incentive stock options, H7272 [24OC]

Excerpts

Small Business Interest Checking Act (H.R. 974), E605 [24AP]

Explanations

Repeal Alternative Minimum Tax Treatment of Incentive Stock Options To Change the Taxable Event From the Exercise of the Stock Option to the Stock Sale (S. 1324), S8741 [2AU]

Factsheets

California Insurance Investment Issues: California Dept. of Insurance and California Reinvestment Committee, H8612 [29NO]

Letters

Community Solutions Act: Rosa Parks, Rosa & Raymond Parks Institute for Self Development, H4273 [19JY]

Emergency Securities Response Act: Representative Oxley, Committee on Financial Services (House), H8066 [13NO]

———Representative Tauzin, Committee on Energy and Commerce (House), H8066 [13NO]

Financial Information Privacy Protection Act: several consumer organizations, S306 [22JA]

Investor and Capital Markets Fee Relief Act: Laura S. Unger, SEC, H3176 [14JN]

———Representative Combest, Committee on Agriculture (House), H3165 [14JN]

———Representative Oxley, Committee on Financial Services (House), H3165 [14JN]

———Representative Thomas, Committee on Ways and Means (House), H3165 [14JN]

Military Homeowners Equity Act: J.L. Jones, Marine Corps, S11724 [13NO]

———John K. Naland, American Foreign Service Association, S11724 [13NO]

———Military Coalition, S11723 [13NO]

———Robert D. Evans, ABA, S11724 [13NO]

Small Business Interest Checking Act: William J. Donovan, National Association of Federal Credit Unions, H1376 [3AP]

Small Business Investment Act amendments: Hector V. Barreto, SBA, H8316 [16NO], H9194 [11DE]

Subchapter S Modernization Act: several organizations, S7960 [19JY]

Lists

Organizations opposing H.R. 7, Community Solutions Act, H4256 [19JY]

Messages

Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism: President Bush, S9738 [24SE], H5964 [24SE]

Motions

Aviation: preserve the continued viability of the U.S. air transportation system (H.R. 2926), H5915 [21SE]

Community service: provide incentives for communities and individuals to serve the poor and others in need and enhance ability of low-income individuals to build assets (H.R. 7), H4278 [19JY]

Pensions: reform (H.R. 10), S12036 [27NO], S12390 [5DE], H1822 [2MY]

Taxation: phase out estate and gift taxes (H.R. 8), H1456 [4AP]

Remarks in House

Aviation: preserve the continued viability of the U.S. air transportation system (H.R. 2891), H5684-H5691 [14SE], E1666 [17SE]

———preserve the continued viability of the U.S. air transportation system (H.R. 2891), unanimous-consent request, H5683 [14SE]

———preserve the continued viability of the U.S. air transportation system (H.R. 2926), H5894-H5918, H5922 [21SE], H5978 [25SE], H7312 [25OC], H7413 [30OC], E1709 [24SE], E1715, E1716, E1740, E1741 [25SE], E1745 [26SE], E1764, E1778 [2OC], E1823 [5OC]

———preserve the continued viability of the U.S. air transportation system (H.R. 2926), consideration (H. Res. 244), H5884-H5893 [21SE]

———preserve the continued viability of the U.S. air transportation system (H.R. 2926), consideration (H. Res. 244), same-day consideration (H. Res. 242), H5875-H5884 [21SE]

———preserve the continued viability of the U.S. air transportation system (H.R. 2926), motion to recommit, H5915-H5918 [21SE]

Bureau of Public Debt: report on public debt relative to foreign ownership and detailed cost data, H4559 [25JY]

Cleveland, OH: passage of municipal bond issue on fixing infrastructure of city schools, H2064 [9MY]

Committee on Financial Services (House): establish, H9, H12-H15 [3JA]

Community development: enhance availability of capital and credit for citizens and communities and ensure that community reinvestment keeps pace as financial service providers become affiliated (H.R. 865), E290 [6MR]

———provide and assure continuation of grant funding for additional empowerment zones and enterprise communities and correct certain inequities in the program (H.R. 2637), E1427 [25JY], E1447 [26JY]

———provide for community renewal and new markets initiatives, H1016 [21MR]

Community service: clarify liability of nonprofit organizations, E1403 [24JY]

———provide incentives for communities and individuals to serve the poor and others in need and enhance ability of low-income individuals to build assets (H.R. 1284), E489 [29MR]

———provide incentives for communities and individuals to serve the poor and others in need and enhance ability of low-income individuals to build assets (H.R. 7), H3992, H3998 [12JY], H4102 [17JY], H4120, H4204 [18JY], H4233-H4281 [19JY], H4407 [23JY], E1403, E1413 [24JY], E1433 [25JY], E1450 [26JY], E1554 [3AU]

———provide incentives for communities and individuals to serve the poor and others in need and enhance ability of low-income individuals to build assets (H.R. 7), consideration (H. Res. 196), H4222-H4233 [19JY]

———provide incentives for communities and individuals to serve the poor and others in need and enhance ability of low-income individuals to build assets (H.R. 7), motion to recommit, H4278, H4279 [19JY]

Coverdell, Paul: rename education individual retirement accounts as Coverdell education savings accounts within the Internal Revenue Code (S. 1190), H4404 [23JY]

Diseases: international tuberculosis control funding through reductions in Asian Development Fund and Multilateral Investment Guarantee Agency funding, H4481-H4483 [24JY]

Durand, MI: tribute to Durand Middle School Invest in America Project, E2325 [19DE]

Education: encourage education savings accounts in States that have qualified tuition programs, H2581, H2582 [23MY]

Employment: provide for work authorization for nonimmigrant spouses of treaty traders and treaty investors (H.R. 2277), H5357 [5SE], E1595 [6SE]

Financial institutions: amend banking laws relative to offshore activities, investments, and certain bank affiliations (H.R. 2273), E1396 [23JY], E1554 [3AU]

———ensure consumer privacy protection, E1830 [9OC]

———increase interaccount transfers from business accounts and require the FRS to pay interest on certain reserves (H.R. 974), H1374-H1379 [3AP], E593, E605 [24AP]

———use national standard for protection of personal financial information and establish Presidential commission to study impact on national security (H.R. 3068), E1830 [9OC]

Foreign policy: authorize trade and investment policy relative to sub-Saharan Africa, H8289, H8291, H8294, H8298 [16NO]

FRS: impact of money supply on economic conditions, H1102 [22MR], H5442-H5445 [6SE], H7563 [31OC]

Government National Mortgage Association: authorize the guarantee of conventional mortgage-backed securities (H.R. 3206), E1984 [2NO], E2055 [13NO], E2140 [27NO], E2366, E2372 [20DE]

Hambrecht, William R.: Bay Area Business Hall of Fame inductee, E1384 [20JY]

Housing: increase FHA multifamily loan limits, H7933, H7936, H7939 [8NO]

———provide for one percent FHA mortgage loan downpayments for teachers and public safety officers to purchase homes within employing jurisdictions (H.R. 674), E176 [14FE]

Individual development accounts: establish for certain individuals and families, H4263 [19JY]

———establish for certain individuals and families (H.R. 2160), H3078 [13JN], E1091 [13JN]

Infrastructure: invest funds to restore the economy and to enhance security of transportation and environmental facilities, H7233 [24OC]

———invest funds to restore the economy and to enhance security of transportation and environmental facilities (H.R. 3166), E2524 [3JA]

Insurance: establish requirements for insurers relative to investments in low-income neighborhoods, H8612 [29NO]

Iran: investment in oil fields by Italian and Japanese companies, H4533, H4534 [24JY]

Medicare: limit hospital ownership exception to physician self-referral restrictions to interests purchased on terms generally available to the public (H.R. 2490), E1322 [12JY]

National Homeownership Week: observance, H2985 [7JN]

Nigeria: U.S. policy, E1030 [6JN]

Pensions: application of catch-up contributions to the Federal Employees Thrift Savings Plan, H1791 [2MY]

———application of catch-up contributions to the Federal Employees Thrift Savings Plan (H.R. 3340), E2129 [19NO]

———application of catch-up contributions to the Federal Employees Thrift Savings Plan (H.R. 3354), E2135 [27NO]

———increase annual limitation on deductible contributions to individual retirement accounts and 401(k) plans, H1781, H1782, H1783, H1785, H1787, H1789, H1791, H1792, H1794 [2MY]

———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, H1818, H1819, H1825, H1826 [2MY]

———provide additional fiduciary protections for participants and beneficiaries under employee stock ownership plans relative to lockdowns placed on plan assets (H.R. 3509), E2336 [19DE]

———provide retirement investment advice to workers managing their retirement income assets (H.R. 2269), H8190-H8215 [15NO], E2120 [16NO], E2137 [27NO]

———provide retirement investment advice to workers managing their retirement income assets (H.R. 2269), consideration (H. Res. 288), H8189, H8190 [15NO]

———reform (H.R. 10), H1671 [1MY], H1748-H1827 [2MY], H9160-H9166 [11DE], E720 [3MY], E799 [15MY], E2275 [13DE]

———reform (H.R. 10), consideration (H. Res. 127), H1745-H1747 [2MY]

———reform (H.R. 10), motion to recommit, H1825, H1826 [2MY]

President's Commission To Strengthen Social Security: final report, H9245 [12DE]

———prohibit OMB funding to implement final report, H4615-H4621 [25JY], E1478 [31JY]

Public utilities: revise regulatory policies governing public utility holding companies (H.R. 1101), E401 [20MR]

Puerto Rico: use of tax incentives to promote economic development and business investment, H834 [13MR]

Real estate: clarify certain brokerage and management activities, H4562 [25JY]

SBA: small business investment companies programs funding, H4159 [18JY]

SEC: augment emergency authority (H.R. 3060), H8065-H8067 [13NO]

———limit collection of certain fees and adjust compensation for employees, H4158, H4159 [18JY]

———limit collection of certain fees and adjust compensation for employees (H.R. 1088), H3159-H3182 [14JN], E393 [20MR]

———limit collection of certain fees and adjust compensation for employees (H.R. 1088), consideration (H. Res. 161), H3156 [14JN]

Securities: issue Victory Bonds in response to the acts of terrorism perpetrated against the World Trade Center, Pentagon, and Somerset County, PA (H.R. 2900), E1669 [19SE]

———issue War Bonds in response to the acts of terrorism perpetrated against the World Trade Center, Pentagon, and Somerset County, PA (H.R. 2899), H7136-H7139 [23OC]

Small business: preserve employee stock ownership plans for S corporation workers, H1786 [2MY]

Small Business Investment Act: amend (S. 1196), H8316-H8320 [16NO], H9193-H9195 [11DE]

Social Security: commission recommendation on investment of trust funds in private financial markets, H9328, H9330, H9332 [12DE]

———create personalized retirement accounts, H315-H319 [13FE], H475-H479 [28FE]

———ensure solvency, H4434 [24JY], H9085 [11DE], E2275 [13DE]

———ensure solvency (H. Con. Res. 214), E1539 [3AU]

———establish commission to oppose privatization, H4566-H4568 [25JY], E1461 [27JY]

———increase interest rate of trust funds (H.R. 1320), E493 [29MR]

———prohibit investment of trust funds in private financial markets, E1390 [20JY]

SSI: increase incentives for working, saving, and pursuing an education (H.R. 739), E215 [27FE], E239 [28FE]

Sudan: prohibit any entity engaged in the development of oil or gas in Sudan from raising capital or trading its securities in the U.S., H3107-H3113 [13JN], H8218, H8219 [15NO]

Taxation: allow a credit to holders of qualified bonds issued by Amtrak (H.R. 2329), E1225 [27JN]

———allow a credit to holders of qualified bonds issued by Amtrak (S. 250), E705 [2MY]

———allow an investment credit by farmers for value-added agricultural property (H.R. 1094), H1089 [22MR]

———allow certain small businesses to defer tax payments (H.R. 3062), H6438 [9OC]

———allow credits for contributions to certain pension plans or individual retirement accounts and to small businesses for qualified pension plan contributions or start-up costs (H.R. 1498), H1414 [4AP], E568 [5AP]

———allow first-time homebuyers to use tax-exempt loans from individual retirement accounts for downpayments (H.R. 2022), E978 [25MY]

———allow use of principal repayments to issue additional mortgages and modify price limitations under the mortgage revenue bond program and change income limit for housing credit program (H.R. 951), E316 [8MR]

———applications for an exclusion of gain on certain sales of a principal residence by a surviving spouse (H.R. 161), E1 [3JA]

———apply look-thru rules for purposes of the foreign tax credit limitation to dividends from foreign corporations not controlled by a domestic corporation (H.R. 666), E196 [14FE]

———capital gains rates, H5458 [10SE], H6440 [9OC]

———clarify treatment of incentive stock options and employee stock purchases (H.R. 2695), E1501 [2AU]

———credit for rehabilitating historic homes or purchasing newly rehabilitated historic homes for use as principal residence (H.R. 1172), E431 [22MR]

———deduction for interest paid on debt secured by a first or second home (H. Con. Res. 8), E3 [3JA]

———disregard certain capital expenditures in applying a limit on qualified small issue bonds (H.R. 3582), E2386 [20DE]

———expand depreciation benefits available to small businesses for new business investment and equipment (H.R. 657), E179 [14FE]

———improve retirement income by taxing annuities and certain life insurance payments at capital gains rates (H.R. 3320), E2115 [16NO]

———inclusion of estimated income-contingent costs to determine depreciation of property, including films, under the income forecast method (H.R. 1272), E478 [28MR]

———increase deduction for expensing of certain depreciable assets by small businesses, E2382 [20DE]

———increase the exclusion equivalent of the unified credit (H.R. 759), H1440 [4AP], E238 [28FE]

———issuance of tax-exempt bonds for certain air and water pollution control facilities (H.R. 1427), E584 [5AP]

———issuance of tax-exempt private activity bonds to assist States in the construction and rehabilitation of public schools (H.R. 379), E79 [31JA]

———permit cooperatives to pay dividends on preferred stock without reducing patronage dividends (H.R. 2280), E1184 [21JN]

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

———phase out estate and gift taxes (H.R. 8), H1290-H1292 [28MR], H1398, H1405 [3AP], H1424-H1458, H1466, H1469 [4AP], E607 [24AP]

———phase out estate and gift taxes (H.R. 8), consideration (H. Res. 111), H1416-H1424 [4AP]

———phase out estate and gift taxes (H.R. 8), motion to recommit, H1456 [4AP]

———phase-out and repeal estate and gift taxes, H870 [13MR]

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

———provide a shorter recovery period for the depreciation of certain leasehold improvements (H.R. 1030), E359 [14MR]

———provide additional retirement savings opportunities for small employers and self-employed individuals, H1790 [2MY]

———provide additional retirement savings opportunities for small employers and self-employed individuals (H.R. 738), E237 [28FE]

———rates, H8637-H8643 [29NO]

———reduce estate and gift tax rates, replace the unified credit with a unified exemption, and increase the annual gift tax exclusion (H.R. 1437), E561 [5AP]

———reduce individual capital gains rates (H.R. 1342), E509 [3AP]

———repeal alternative minimum tax treatment of incentive stock options to change the taxable event from the exercise of the stock option to the stock sale, H7272 [24OC]

———repeal alternative minimum tax treatment of incentive stock options to change the taxable event from the exercise of the stock option to the stock sale (H.R. 2794), E1517 [3AU]

———repeal estate and gift taxes, H1544-H1546 [24AP]

———repeal estate and gift taxes (H.R. 130), H99-H102 [30JA]

———repeal excise tax on the net investment income of tax-exempt foundations, H4226 [19JY]

———repeal excise tax on the net investment income of tax-exempt foundations (H.R. 804), H629 [6MR], H7880 [7NO], E246 [28FE]

———S corporation reform (H.R. 2576), E1380 [20JY]

———simplify Internal Revenue Code through revenue neutral proposals (H.R. 2529), E1347 [17JY]

———treatment of Alaska Native settlement trusts (H.R. 1692), E703 [2MY], E725 [3MY], E888 [22MY]

———treatment of bonds and other obligations issued by American Samoa (H.R. 1448), H5440 [6SE], E541 [5AP]

———treatment of certain bonds issued by local governments in connection with delinquent real property taxes (H.R. 3381), E2211 [5DE]

———treatment of certain medical savings accounts, H4368 [20JY], H4546 [25JY], H5255-H5262 [2AU]

———treatment of distributions from publicly traded partnerships (H.R. 1463), E566 [5AP]

———treatment of foreign investments through U.S. regulated investment companies (H.R. 1267), E468 [28MR]

———treatment of investments in Puerto Rico (H.R. 2550), E1358, E1359 [18JY]

———treatment of medical savings accounts, E462 [27MR]

———treatment of policyholder dividends of mutual life insurance companies and policyholder surplus accounts (H.R. 661), E194 [14FE]

———treatment of prepayments for natural gas (H.R. 1986), E931 [24MY]

———treatment of Social Security payroll tax, H4408 [23JY]

———treatment of swap fund transactions (H.R. 1785), E765 [10MY]

———treatment of the sale of a principal residence by a member of the uniformed services or Foreign Service (H.R. 1596), E638 [26AP]

———treatment of timber sales by landowners (H.R. 1341), E512 [3AP]

Remarks in Senate

Armed Forces: establish an education savings plan to encourage reenlistments and extensions of service by members in critical specialties (S. 789), S4006 [26AP]

Aviation: preserve the continued viability of the U.S. air transportation system, S9479 [19SE]

———preserve the continued viability of the U.S. air transportation system (H.R. 2926), S9673 [21SE], S12532 [6DE]

———preserve the continued viability of the U.S. air transportation system (S. 1450), S9589-S9608, S9673 [21SE], S10144, S10146 [3OC], S10352 [9OC]

———preserve the continued viability of the U.S. air transportation system (S. 1450), unanimous-consent agreement, S9588 [21SE]

———preserve the continued viability of the U.S. air transportation system (S. 1450), unanimous-consent request, S9584 [21SE]

———provide assistance for employees who are separated from employment due to reductions in service by air carriers and airport closures caused by terrorist actions or security measures, S9588-S9608 [21SE]

Bankruptcy: remove dollar limitation on protected retirement savings, S2149-S2152, S2166 [12MR], S2178, S2179 [13MR]

Business and industry: expand the Manufacturing Extension Program to bring new technologies to small and medium-sized businesses (S. 429), S1761, S1767 [1MR]

Committee on Finance (Senate): tribute to staff for efforts relative to H.R. 10, Comprehensive Retirement Security and Pension Reform Act, S12394 [5DE]

Community development: provide grant funding for additional enterprise communities (S. 634), S3001 [27MR]

Community service: provide incentives for communities and individuals to serve the poor and others in need and enhance ability of low-income individuals to build assets, S13918 [20DE]

Coverdell, Paul: rename education individual retirement accounts as Coverdell education savings accounts within the Internal Revenue Code (S. 1190), S7833, S7836, S7839 [18JY]

Dept. of HUD: increase mortgage loan limits for multifamily housing mortgage insurance (S. 1163), S7496, S7497 [11JY]

Durand, MI: tribute to Durand Middle School Invest in America Project, S13461 [18DE]

Employment: provide for work authorization for nonimmigrant spouses of treaty traders and treaty investors (H.R. 2277), S14063 [20DE]

———provide for work authorization for nonimmigrant spouses of treaty traders and treaty investors (S. 1890), S13980 [20DE]

FHA: require partial rebates of mortgage insurance premiums to certain mortgagors upon payment of their FHA-insured mortgages (S. 607), S2830 [23MR]

Financial institutions: authorize the payment of interest on certain accounts to increase flexibility in setting reserve requirements (S. 601), S2776 [22MR]

———strengthen consumer control over use and disclosure of personal financial and health information (S. 30), S303-S307 [22JA]

———strengthen consumer control over use and disclosure of personal financial and health information (S. 450), S1788 [1MR], S3987 [26AP]

Government National Mortgage Association: authorize the guarantee of conventional mortgage-backed securities (S. 1620), S11376 [1NO]

Individual development accounts: establish for certain individuals and families (S. 1025), S6217 [13JN]

———establish for certain individuals and families (S. 592), S2672-S2674 [21MR], S5533 [23MY]

International Maritime Satellite Organization: initial public offering deadline, S9437 [14SE]

Iron and steel industry: provide certain safeguards relative to the domestic steel industry (S. 957), S5633-S5635 [24MY], S7575 [12JY]

National Foundation for the Study of Holocaust Assets: establish (S. 1876), S13965 [20DE]

National parks and recreation areas: authorize entrance fees to secure bonds for capital improvements (S. 224), S916 [31JA]

———authorize entrance fees to secure bonds for capital improvements (S. 930), S5460 [22MY]

Native Americans: authorize tribes to coordinate and integrate Federal funding dedicated to the development of communities (S. 343), S1471 [15FE]

OMB: prohibit directed budget scorekeeping of railroad retirement legislation, S12340-S12344, S12350, S12351, S12352 [4DE]

Pensions: ensure that individual account retirement plans protect workers by limiting the amount of employer stock each worker may hold and encouraging diversification of investment of plan assets (S. 1838), S13466 [18DE]

———provide retirement investment advice to workers managing their retirement income assets (S. 1677), S11721 [13NO]

———reform (H.R. 10), S12030 [27NO], S12128, S12131, S12138-S12152, S12154 [29NO], S12222-S12238, S12240 [30NO], S12276-S12306 [3DE], S12340-S12344, S12350-S12363 [4DE], S12390-S12394 [5DE]

———reform (H.R. 10), motion to proceed, S12036-S12042 [27NO], S12065, S12070, S12072, S12074, S12075-S12083, S12091-S12094, S12098 [28NO], S12114-S12119 [29NO]

———reform (H.R. 10), unanimous-consent agreement, S12385 [4DE]

———reform (H.R. 10), unanimous-consent request, S12036 [27NO]

Public utilities: revise regulatory policies governing public utility holding companies (S. 206), S710 [30JA], S4816 [10MY]

SBA: modify fee structure for small business investment companies, S12742-S12744 [7DE]

SEC: limit collection of certain fees and adjust compensation for employees (H.R. 1088), S8893, S8894 [3AU], S13830, S13925 [20DE]

———limit collection of certain fees and adjust compensation for employees (S. 143), S415 [22JA], S2785-S2789 [22MR]

Securities: issue Unity Bonds in response to the acts of terrorism perpetrated against the World Trade Center, Pentagon, and Somerset County, PA, S9487, S9493 [19SE]

———issue Unity Bonds in response to the acts of terrorism perpetrated against the World Trade Center, Pentagon, and Somerset County, PA (S. 1430), S9442 [14SE]

———issue War Bonds in response to the acts of terrorism perpetrated against the World Trade Center, Pentagon, and Somerset County, PA, S9485-S9488, S9493 [19SE], S10521 [11OC]

———issue War Bonds in response to the acts of terrorism perpetrated against the World Trade Center, Pentagon, and Somerset County, PA (S. 1431), S9442 [14SE], S9553 [20SE]

Small Business Investment Act: amend relative to subsidy fees, S11923, S11924 [15NO]

———amend (S. 1196), S7875, S7882 [18JY], S11923-S11926 [15NO], S12740-S12744 [7DE]

Social Security: allow diversion of percentage of payroll tax payments into personal investment plans, S8152 [25JY], S8391-S8393 [30JY]

———ensure solvency, S8391-S8393 [30JY]

———establish and maintain individual investment accounts, S1365 [14FE]

———redesignate certain trust funds as accounting funds (S. 547), S2397 [15MR]

Taxation: adjust capital gains treatment of art and collectibles and provide a deduction for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (S. 638), S3056 [28MR]

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

———allow a credit to holders of qualified bonds issued by Amtrak (S. 250), S1068-S1072 [6FE], S1120 [7FE], S3669, S3670 [6AP], S4168 [2MY]

———allow a credit to holders of qualified bonds issued by Amtrak (S. 250), star print, S1353 [13FE]

———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. 551), S2404 [15MR]

———allow increased contributions to education savings accounts and expand applicability to elementary and secondary school expenses, S1171 [8FE]

———allow investment of certain coins in individual retirement accounts and other individually directed pension plan accounts (S. 1405), S9124 [5SE]

———allow investment of certain coins in individual retirement accounts and other individually directed pension plan accounts (S. 816), S4181 [2MY]

———allow tax-exempt financing of private sector highway infrastructure construction (S. 870), S4845 [10MY]

———allow use of principal repayments to issue additional mortgages and modify price limitations under the mortgage revenue bond program and change income limit for housing credit program (S. 677), S3280 [2AP]

———alternative minimum tax treatment of incentive stock options (S. 1831), S13304 [14DE]

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

———clarify treatment of incentive stock options and employee stock purchases (S. 1383), S8958 [3AU]

———credit for rehabilitating historic homes or purchasing newly rehabilitated historic homes for use as principal residence (S. 920), S5275 [21MY]

———exclude U.S. savings bond income from gross income if used to pay long-term care expenses (S. 232), S923 [31JA]

———expand S corporation eligibility for banks (S. 936), S5544 [23MY]

———expand the exclusion for qualified small business stock and terminate the minimum tax preference for incentive stock options (S. 1134), S7105 [28JN]

———increase deduction for expensing of certain depreciable assets by small businesses (S. 364), S1502 [15FE]

———increase gift tax exclusion (S. 85), S343 [22JA]

———increase limitation on capital losses any individual may deduct against ordinary income and allow a 3-year capital loss carryback and unlimited carryovers (S. 784), S4004 [26AP]

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

———increase the unified estate and gift tax credit to exempt small businesses and farmers from inheritance taxes (S. 84), S343 [22JA]

———issuance of tax-exempt private activity bonds to assist States in the construction and rehabilitation of public schools, S4971, S4972, S4995 [16MY]

———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]

———phase out estate and gift taxes (H.R. 8), S3633 [5AP], S3765 [6AP], S14029, S14030 [20DE]

———phase-out and repeal estate, gift, and generation-skipping transfer taxes (S. 83), S343 [22JA]

———phase-out and repeal estate and gift taxes, S1674 [28FE]

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

———provide a long-term capital gains exclusion and reduce the holding period for long-term capital gains (S. 818), S4182 [2MY]

———provide a shorter recovery period for the depreciation of certain leasehold improvements (S. 1087), S6665 [22JN]

———provide an income tax credit to holders of bonds financing new communications technologies (S. 426), S1761, S1767 [1MR]

———provide for Farm, Fishing, and Ranch Risk Management Accounts (S. 313), S1331 [13FE]

———provide tax relief for the conversion of cooperative housing corporations into condominiums (S. 48), S320 [22JA]

———reduce maximum capital gains tax rates (H.R. 3039), S12031 [27NO]

———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 the maximum capital gains rate for gains from property held for extended periods of time (S. 302), S1271 [13FE]

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

———repeal alternative minimum tax treatment of incentive stock options to change the taxable event from the exercise of the stock option to the stock sale (S. 1142), S7197-S7199 [29JN]

———repeal alternative minimum tax treatment of incentive stock options to change the taxable event from the exercise of the stock option to the stock sale (S. 1324), S8740 [2AU]

———repeal estate, gift, and generation-skipping transfer taxes (S. 82), S343 [22JA]

———repeal estate, gift, and generation-skipping transfer taxes (S. 100), S368 [22JA]

———repeal estate, gift, and generation-skipping transfer taxes (S. 275), S1131 [7FE], S1174 [8FE]

———repeal estate and gift taxes, S1442-S1446 [15FE]

———repeal estate and gift taxes (S. 31), S307 [22JA]

———S corporation reform (S. 1201), S7959-S7963 [19JY]

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

———treat spaceports like airports under exempt facility bond rules (S. 1243), S8223 [25JY], S8276 [26JY]

———treatment of Alaska Native settlement trusts (S. 709), S3536 [5AP]

———treatment of certain medical savings accounts, S7146-S7149 [29JN]

———treatment of certain medical savings accounts (S. 1067), S6521 [20JN]

———treatment of corporate reorganization or division (S. 1158), S7428 [10JY]

———treatment of corporate reorganization or division (S. 1279), S8477 [31JY]

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

———treatment of gold, silver, and platinum in the same manner as stocks and bonds for purposes of maximum capital gains rates (S. 1007), S6009 [8JN]

———treatment of individual retirement accounts relative to charitable contributions (S. 205), S702, S709, S710 [30JA]

———treatment of investments in Puerto Rico (S. 1475), S9881 [26SE]

———treatment of policyholder dividends of mutual life insurance companies and policyholder surplus accounts (S. 992), S5903 [6JN]

———treatment of prepayments for natural gas (S. 726), S3712 [6AP]

———treatment of small businesses relative to remedial education for employees, information technology investment, capital gains rates on investments, and depreciation of computer hardware (S. 798), S4045 [30AP]

———treatment of small businesses (S. 1676), S11720 [13NO]

———treatment of State tuition programs (S. 289), S1220, S1221 [8FE]

———treatment of the sale of a principal residence by a member of the uniformed services or Foreign Service (S. 1678), S11722-S11725 [13NO]

———treatment of the sale of a principal residence by a member of the uniformed services or Foreign Service (S. 1755), S12312 [3DE]

Urban areas: promote an urban agenda (S. 23), S261-S264 [22JA]

Reports

U.S. Policy Toward Sudan: U.S. Commission on International Religious Freedom (excerpt), H3108 [13JN]

Reports filed

Affordable Education Act: Committee on Finance (Senate) (S. 763) (S. Rept. 107-12), S3851 [24AP]

Community Solutions Act: Committee on the Judiciary (House) (H.R. 7) (H. Rept. 107-138), H4008 [12JY]

———Committee on Ways and Means (House) (H.R. 7) (H. Rept. 107-138), H4013 [16JY]

Competitive Market Supervision Act: Committee on Banking, Housing, and Urban Affairs (Senate) (S. 143) (S. Rept. 107-3), S2305 [14MR]

Comprehensive Retirement Security and Pension Reform Act: Committee on Education and the Workforce (House) (H.R. 10) (H. Rept. 107-51), H1714 [1MY]

———Committee on Ways and Means (House) (H.R. 10) (H. Rept. 107-51), H1714 [1MY]

Consideration of H.R. 7, Community Solutions Act: Committee on Rules (House) (H. Res. 196) (H. Rept. 107-144), H4111 [17JY]

Consideration of H.R. 8, Death Tax Elimination Act: Committee on Rules (House) (H. Res. 111) (H. Rept. 107-39), H1406 [3AP]

Consideration of H.R. 10, Comprehensive Retirement Security and Pension Reform Act: Committee on Rules (House) (H. Res. 127) (H. Rept. 107-53), H1714 [1MY]

Consideration of H.R. 1088, Investor and Capital Markets Fee Relief Act: Committee on Rules (House) (H. Res. 161) (H. Rept. 107-97), H3066 [12JN]

Consideration of H.R. 2269, Retirement Security Advice Act: Committee on Rules (House) (H. Res. 288) (H. Rept. 107-289), H8180 [14NO]

Consideration of H.R. 2926, Air Transportation Safety and System Stabilization Act: Committee on Rules (House) (H. Res. 244) (H. Rept. 107-214), H5924 [21SE]

Death Tax Elimination Act: Committee on Ways and Means (House) (H.R. 8) (H. Rept. 107-37), H1406 [3AP]

Emergency Securities Response Act: Committee on Financial Services (House) (H.R. 3060) (H. Rept. 107-283), H8132 [13NO]

Investor and Capital Markets Fee Relief Act: Committee on Financial Services (House) (H.R. 1088) (H. Rept. 107-52), H1714 [1MY]

Nonimmigrant Spouses of Treaty Traders and Treaty Investors Work Authorization: Committee on the Judiciary (Senate) (H.R. 2277), S13145 [13DE]

Public Utility Holding Company Act: Committee on Banking, Housing, and Urban Affairs (Senate) (S. 206) (S. Rept. 107-15), S4589 [9MY]

Retirement Security Advice Act: Committee on Education and the Workforce (House) (H.R. 2269) (H. Rept. 107-262), H7591 [31OC]

———Committee on Ways and Means (House) (H.R. 2269) (H. Rept. 107-262), H8132 [13NO]

Same-Day Consideration of H. Res. 244, Consideration of H.R. 2926, Air Transportation Safety and System Stabilization Act: Committee on Rules (House) (H. Res. 242) (H. Rept. 107-209), H5924 [21SE]

Small Business Interest Checking Act: Committee on Financial Services (House) (H.R. 974) (H. Rept. 107-38), H1406 [3AP]

Small Business Investment Act Amendments: Committee on Small Business and Entrepreneurship (Senate) (S. 1196) (S. Rept. 107-55), S9074 [4SE]

Work Authorization for Nonimmigrant Spouses of Treaty Traders and Treaty Investors: Committee on the Judiciary (House) (H.R. 2277) (H. Rept. 107-187), H5332 [2AU]

Rulings of the Chair

Pensions: reform (H.R. 10), S12306 [3DE]

Statements

Air Transportation Safety and System Stabilization Act: John J. Sweeney, AFL-CIO, H5879 [21SE]

Investment of Social Security Trust Funds in Private Financial Markets: William D. Novelli, American Association of Retired Persons, E1390 [20JY]

Summaries

Business Retained Income During Growth and Expansion (BRIDGE) Act (H.R. 3062), H6439 [9OC]

Competitive Market Supervision Act (S. 143), S418 [22JA]

Economic Security and Recovery Act (H.R. 3090): Borski Proposal To Invest Funds in Infrastructure To Restore the Economy and To Enhance Security of Transportation and Environmental Facilities, H7233 [24OC]

Small Business and Financial Institutions Tax Relief Act (S. 936), S5546 [23MY]

Small Business Investment Act Amendments (S. 1196), S7883 [18JY]

Steel Revitalization Act (S. 957), S5634 [24MY]

Subchapter S Modernization Act (H.R. 2576), E1380-E1382 [20JY]

Technology Bond Initiative (S. 426), S1766 [1MR]

Technology Extension Act (S. 429), S1766 [1MR]

Tables

Comparison of tax consequences—incentive stock options v. nonstatutory stock options, S8741 [2AU]

Projected new jobs as a result of allowing certain small businesses to defer tax payments, H6440 [9OC]

Texts of

H. Res. 111, consideration of H.R. 8, Death Tax Elimination Act, H1416 [4AP]

H. Res. 127, consideration of H.R. 10, Comprehensive Retirement Security and Pension Reform Act, H1745 [2MY]

H. Res. 161, consideration of H.R. 1088, Investor and Capital Markets Fee Relief Act, H3156 [14JN]

H. Res. 196, consideration of H.R. 7, Community Solutions Act, H4222 [19JY]

H. Res. 242, same-day consideration of H. Res. 244, consideration of H.R. 2926, Air Transportation Safety and System Stabilization Act, H5875 [21SE]

H. Res. 244, consideration of H.R. 2926, Air Transportation Safety and System Stabilization Act, H5884 [21SE]

H. Res. 288, consideration of H.R. 2269, Retirement Security Advice Act, H8189 [15NO]

H.R. 7, Community Solutions Act, H4233-H4243 [19JY]

H.R. 8, Death Tax Elimination Act, H1424-H1432 [4AP]

H.R. 10, Comprehensive Retirement Security and Pension Reform Act, H1748-H1780 [2MY]

H.R. 974, Small Business Interest Checking Act, H1374 [3AP]

H.R. 1088, Investor and Capital Markets Fee Relief Act, H3159, H3161-H3164 [14JN]

H.R. 2269, Retirement Security Advice Act, H8190 [15NO]

H.R. 2277, provide for work authorization for nonimmigrant spouses of treaty traders and treaty investors, H5357 [5SE]

H.R. 2899, Freedom Bonds Act, H7136 [23OC]

H.R. 2926, Air Transportation Safety and System Stabilization Act, H5894-H5897 [21SE]

H.R. 3060, Emergency Securities Response Act, H8065 [13NO]

S. 23, New Urban Agenda Act, S264-S269 [22JA]

S. 30, Financial Information Privacy Protection Act, S304-S306 [22JA]

S. 31, Estate and Gift Tax Rate Reduction Act, S308 [22JA]

S. 48, provide tax relief for the conversion of cooperative housing corporations into condominiums, S320 [22JA]

S. 82, Estate and Gift Tax Repeal Act, S344 [22JA]

S. 83, Estate and Gift Tax Phase-Out Act, S344 [22JA]

S. 84, Farmer and Entrepreneur Estate Tax Relief Act, S344 [22JA]

S. 85, increase gift tax exclusion, S345 [22JA]

S. 100, Death Tax Termination Act, S368 [22JA]

S. 143, Competitive Market Supervision Act, S416-S418 [22JA], S2789-S2792 [22MR]

S. 206, Public Utility Holding Company Act, S710-S712 [30JA]

S. 224, National Parks Capital Improvements Act, S916 [31JA]

S. 232, exclude U.S. savings bond income from gross income if used to pay long-term care expenses, S923 [31JA]

S. 250, High-Speed Rail Investment Act, S1068-S1071 [6FE]

S. 302, reduce the maximum capital gains rate for gains from property held for extended periods of time, S1271 [13FE]

S. 313, Farm, Fishing, and Ranch Risk Management Act, S1334 [13FE]

S. 343, Indian Tribal Development Consolidated Funding Act, S1472-S1474 [15FE]

S. 370, exempt small issue bonds for agriculture from the State volume cap, S1509 [15FE]

S. 426, Technology Bond Initiative, S1762 [1MR]

S. 429, Technology Extension Act, S1764 [1MR]

S. 450, Financial Institution Privacy Protection Act, S1788 [1MR]

S. 547, Straighter Talk on Social Security Act, S2397 [15MR]

S. 551, Fair and Simple Shortcut Tax Plan, S2405-S2408 [15MR]

S. 601, Small Business Checking Regulatory Relief Act, S2776 [22MR]

S. 607, Homeowners Rebate Act, S2830 [23MR]

S. 638, Art and Collectibles Capital Gains Tax Treatment Parity Act, S3057 [28MR]

S. 677, Housing Bond and Credit Modernization and Fairness Act, S3281 [2AP]

S. 709, Alaska Native Settlement Trust Tax Fairness Act, S3536 [5AP]

S. 726, Municipal Utility Natural Gas Supply Act, S3713 [6AP]

S. 765, Carbon Sequestration Investment Tax Credit Act, S3859 [24AP]

S. 784, increase tax limitation on capital losses any individual may deduct against ordinary income and allow a 3-year capital loss carryback and unlimited carryovers, S4004 [26AP]

S. 789, establish an education savings plan to encourage reenlistments and extensions of service by members of the Armed Forces in critical specialties, S4007 [26AP]

S. 816, allow investment of certain coins in individual retirement accounts and other individually directed pension plan accounts, S4181 [2MY]

S. 870, Multimodal Transportation Financing Act, S4845 [10MY]

S. 920, Historic Homeownership Assistance Act, S5276 [21MY]

S. 930, Grand Canyon Capital Improvements Act, S5461 [22MY]

S. 936, Small Business and Financial Institutions Tax Relief Act, S5545 [23MY]

S. 1007, Fair Treatment for Precious Metals Investors Act, S6009 [8JN]

S. 1067, Medical Savings Account Availability Act, S6521 [20JN]

S. 1087, Business Property Economic Revitalization Act, S6665 [22JN]

S. 1134, Venture Capital Gains and Growth Act, S7106 [28JN]

S. 1158, tax treatment of corporate reorganization or division, S7429 [10JY]

S. 1190, rename education individual retirement accounts as Coverdell education savings accounts within the Internal Revenue Code, S7833, S7880 [18JY], H4405 [23JY]

S. 1196, Small Business Investment Act amendments, S11925 [15NO], S12740-S12742 [7DE], H8317 [16NO]

S. 1243, Spaceport Equality Act, S8223 [25JY]

S. 1279, tax treatment of corporate reorganization or division, S8477 [31JY]

S. 1405, allow investment of certain coins in individual retirement accounts and other individually directed pension plan accounts, S9125 [5SE]

S. 1450, Air Transportation Safety and System Stabilization Act, S9605-S9608, S9627-S9630 [21SE]

S. 1620, Home Ownership Expansion Act, S11376-S11378 [1NO]

S. 1678, Military Homeowners Equity Act, S11723 [13NO]

S. 1755, tax treatment of the sale of a principal residence by a member of the uniformed services or Foreign Service, S12313 [3DE]

S. 1831, alternative minimum tax treatment of incentive stock options, S13305 [14DE]