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Economic Growth and Tax Relief Act: Greenlining Institute, H797 [8MR]

Amendments

Adoption: treatment of expenses (H.R. 622), H2289 [17MY]

Bankruptcy: amend laws (H.R. 333), S7599 [12JY], S7691 [16JY], S7737 [17JY], H575, H577, H578, H579, H588 [1MR]

———amend laws (S. 420), S1926, S1928, S1945, S1946, S2014, S2015 [7MR], S2031, S2032, S2035, S2038, S2045, S2047, S2048, S2054, S2096, S2097, S2098, S2099, S2100 [8MR], S2144, S2147, S2149, S2154, S2157, S2158, S2165, S2166 [12MR], S2191, S2192, S2196, S2198, S2199, S2208, S2209, S2233, S2234, S2235, S2236, S2237, S2238, S2241, S2242, S2243, S2244, S2245, S2265 [13MR], S2279, S2291, S2299, S2320 [14MR], S2324, S2337, S2338, S2348, S2351, S2357, S2358, S2359, S2360, S2361, S2362, S2414, S2415 [15MR], S2531, S2532 [19MR]

Budget: revising and setting forth the Federal budget for 2001-2011 (H. Con. Res. 83), S3262, S3281 [2AP], S3320, S3327, S3333, S3353, S3354, S3355 [3AP], S3382, S3400, S3406, S3416, S3454, S3455, S3456, S3457 [4AP], S3465, S3468, S3470, S3475, S3479, S3483, S3490, S3491, S3493, S3495, S3498, S3521, S3523, S3524, S3525, S3558, S3559, S3560, S3561, S3562, S3563, S3564, S3565, S3566, S3567, S3568, S3571, S3572, S3573, S3574, S3575, S3576, S3577, S3578, S3579, S3580, S3581, S3582, S3583, S3584, S3585, S3589, S3590, S3591, S3592, S3593, S3595, S3596, S3597, S3598, S3599, S3600, S3601, S3603, S3604, S3605, S3606, S3607, S3608, S3609, S3610, S3611, S3612, S3613, S3614, S3615, S3616, S3617, S3618, S3619, S3620, S3621, S3622, S3623 [5AP], S3638, S3639, S3641, S3644, S3646, S3647, S3648, S3649, S3650, S3652, S3653, S3654, S3655, S3656, S3657, S3659, S3661, S3662, S3663, S3665, S3667, S3668, S3669, S3763 [6AP], S3829 [24AP], H1218, H1229, H1240, H1252 [28MR]

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]

Constitutional amendments: require a two-thirds majority on the passage of legislation increasing taxes (H.J. Res. 41), H1559 [24AP]

Economy: provide incentives for economic recovery (H.R. 3090), S11678, S11729, S11730 [13NO], S11795, S11796, S11833, S11855, S11856, S11860, S11861, S11862, S11863, S11864 [14NO], S11891, S11893, S11960, S11961, S11963 [15NO], S12013 [16NO], S12058 [27NO], H6920 [16OC], H7260 [24OC]

———provide incentives for economic recovery (H.R. 3090), consideration (H. Res. 270), H7234 [24OC]

———provide incentives for economic recovery (H.R. 3529), H10867 [19DE]

Electronic commerce: extend the moratorium on the taxation of Internet and interactive computer service commerce (H.R. 1552), S11962 [15NO], S12058 [27NO]

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

———reduce marriage tax penalty by adjusting rate brackets, standard deductions, and the earned income tax credit and increase child credits (H.R. 6), H1298, H1318 [29MR]

Health: protection of enrollees in managed care plans and HMO's (H.R. 2563), H5247, H5262, H5276 [2AU]

———protection of enrollees in managed care plans and HMO's (S. 1052), S6548, S6582, S6622 [21JN], S6633, S6634, S6671 [22JN], S6856, S6865 [25JN], S6895, S6902, S6909, S6930, S6931, S6933, S6934 [26JN], S6961, S6964, S7003, S7004, S7005, S7006, S7007 [27JN], S7016, S7026, S7040, S7043, S7045, S7046, S7053, S7055, S7056, S7058, S7062, S7064, S7066, S7073, S7114, S7117, S7118, S7119, S7120, S7121, S7122, S7123 [28JN], S7129, S7132, S7138, S7142, S7146, S7149, S7155, S7158, S7160, S7161, S7162, S7163, S7164, S7262, S7263, S7281, S7282 [29JN]

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]

Rates (H.R. 3), H793 [8MR]

———consideration (H. Res. 83), H758 [8MR]

Rates (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]

Terrorism: provide relief for victims of the terrorist attacks against the World Trade Center, Pentagon, and Somerset County, PA (H.R. 2884), S12008 [16NO], S13858, S13982 [20DE], H10115 [13DE], H10954 [20DE]

Analyses

Bankruptcy Abuse Prevention and Consumer Protection Act (H.R. 333): Title IX Provisions on Banking and Bankruptcy Insolvency Laws Relative to Termination and Netting of Financial Contracts, H581-H587 [1MR]

Dissipation of the Budget Surplus, H10061 [13DE]

Provide Tax Incentives for Voluntary Reduction of Greenhouse Gas Emissions and Advance Global Climate Science and Technology Development (S. 1293), S8585 [1AU]

Appointments

Committee on Taxation (Joint), H416 [27FE]

Conferees: H. Con. Res. 83, revising and setting forth the Federal budget for 2001-2011, S3782 [23AP], H1515 [24AP]

———H.R. 333, Bankruptcy Abuse Prevention and Consumer Protection Act, H4954 [31JY]

———H.R. 333, Bankruptcy Reform Act, S7796 [17JY]

———H.R. 1836, Economic Growth and Tax Relief Reconciliation Act, H2654 [23MY]

———H.R. 1836, Restore Earnings To Lift Individuals and Empower Families (RELIEF) Act, S5522 [23MY]

Articles and editorials

Bad Bankruptcy Bill, S7544 [12JY]

Black Group Seeks Repeal of Estate Tax—Businessmen Say Levy Increases Disparity in Wealth Among Races, S3295 [3AP]

Boost That Goes Nowhere, S13884 [20DE]

Bush's Tax Cut Won't Help This Waitress Mom, S4571 [9MY]

Business-Dictated Bankruptcy Law, S7544 [12JY]

Calming Down Frenzy for a Big Federal Tax Cut, S1108 [7FE]

Change in Estate Tax Would Hurt Many, E1360 [18JY]

Church-State Priority, E64 [30JA]

Compounding Debt, S7545 [12JY]

Congress, President Side With Banks, Not Consumers, S7544 [12JY]

Contributors to Irresponsible Acts—Credit-Card Firms Not Blameless in Bankruptcy Rise, S7545 [12JY]

Day in the Life, H3460 [21JN]

Debt Smothers Young Americans, H519 [1MR]

Deeper Hole for Debtors, S7543 [12JY]

Democrats Set Stimulus Hurdle—Senators Require Supermajority, S12604 [7DE]

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

Fed Finds Slowdown Is Widespread in U.S., S4382 [4MY]

Fed's Legwork Led to Quick Rate Cut—Firms Surveyed Before April Surprise, S4381 [4MY]

Fiscal Souffle, S1109 [7FE]

Front-Line Reports, H3458 [21JN]

God and George W. Bush Could Face a Fight, Even With Christians, If He Tries To Make Religion More Public, E378 [15MR]

Good Sarasotan, H3459 [21JN]

Hard Lobbying on Debtor Bill Pays Dividend, S2282, S2294 [14MR]

Hard Times, Bad Laws, S10414 [10OC]

High-Tech Stealth Being Used To Sway Doctor Prescriptions, E1422 [25JY]

House GOP Ponders Scaled-Back Version of Stimulus Package, S12829 [11DE]

Iffy Long-Term Numbers Are Poor Excuse for Huge Tax Cuts and Wild Spending, S1109 [7FE]

Leading Young Leaders, H3459 [21JN]

Mask Comes Off, S2891 [26MR]

Meet Patriotic Pork, S11778 [14NO]

Miserable Pension Bill, H1793 [2MY]

More Missing Pages, S4565 [9MY]

New Dance of the Crackpots, S11778 [14NO]

Nursing Home Neglect in an Age of Surpluses, E415 [21MR]

Other People's Money, S11761 [14NO]

Our Economy Needs a Golden Anchor, S7678 [16JY]

Patient Rights Get Some Life, S6431 [19JN]

Patients' Bill of Rights Not End-All to Health Care Issues, S7142 [29JN]

Paying Debt Should Have Highest Priority, S1119 [7FE]

Paying Off National Debt Will Yield Great Results, S1118 [7FE]

President Daschle, S13889 [20DE]

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

Real Threat of the Faith-Based Initiative, E1089 [13JN]

Reform Choice for Mr. Bush, S7544 [12JY]

Second-Guessing the Insurers—Independent Review Process Appears To Be Working, H298-H300 [13FE]

Senator Who Has Met a Payroll, S10978 [24OC]

Shame in the House, E1959 [30OC]

Sharp Adjustment, S447 [23JA]

Shopping for 2002 Votes, Dems, GOP Raid Surplus—Despite Signs of Economic Recovery, Congress Insists on `Stimulus', S13885 [20DE]

Silver Lining, S11777 [14NO]

Special-Interest Payback—Crisis Becomes Excuse To Raid Federal Till for Favored Groups, H7307 [24OC]

States Rediscover Energy Policies—Looming Power Crises Spur a Return to Strategies Fostering Conservation, S2771 [22MR]

Stimulus Fiasco, S13885 [20DE]

Successful Business Strategies, E595 [24AP]

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

Tax Cut Plan, S1260 [13FE]

Tax Cuts—The True Issue, S1991 [7MR]

Taxation on Members of the U.S. Armed Forces, E623 [25AP]

Tax-Cut Mania, S446 [23JA]

Time for a Tax Cut, S1989 [7MR]

Tom Daschle Isn't the Problem, S12827 [11DE]

Tougher Bankruptcy Laws—Compliments of MBNA?, S2294 [14MR]

Unemployment Rate Rises to 4.5% in April, S4382 [4MY]

Wall Street Feels Labor Pain, S4382 [4MY]

Where Do We Put the Surplus?, S1099 [7FE]

Who Deserves a Tax Cut?, S1990 [7MR]

With a Hand on the Bible, E377 [15MR]

Bills and resolutions

Adoption: accelerate the effective date for the expansion of adoption tax credit and adoption assistance programs (see S. 1802), S12858 [11DE]

———treatment of expenses (see S. 148), S456 [23JA] (see H.R. 622), H393 [14FE]

———treatment of expenses (H.R. 622), consideration (see H. Res. 141), H2182 [15MY]

African Americans: relief from Federal tax liability arising from the resolution of discrimination claims by farmers against the Dept. of Agriculture (see H.R. 1856), H2184 [15MY]

Agriculture: adjust for inflation the amount of agricultural labor wages that can be paid without being subject to Federal unemployment taxes (see H.R. 1003), H876 [13MR]

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

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

———allow farmer-owned cooperatives access to small ethanol producer tax credit (see H.R. 1636), H1659 [26AP]

———allow taxpayers to include citrus canker tree replacement payments as income or gain (see H.R. 2824), H5338 [2AU]

———change certain threshold and other tests to decrease the amount of farm labor wages subject to Social Security and Medicare taxes (see H.R. 1079), H954 [15MR]

———clarify excise tax exemptions for aerial applicators of fertilizers or other substances (see S. 1109), S6991 [27JN]

———clarify the excise tax exemptions for aerial applicators of fertilizers or other substances (see S. 1410), S9197 [6SE]

———encourage use of ethanol and adoption of other forms of value-added agriculture (see S. 907), S5118 [17MY]

———ensure that income averaging for farmers does not increase a farmer's liability for the alternative minimum tax (see H.R. 658), H395 [14FE]

———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 nontaxable exchange period within which commercial citrus trees destroyed under public order due to canker may be replaced (see H.R. 2823), H5338 [2AU]

———provide a credit against income tax for certain charitable conservation contributions of land by small farmers and ranchers (see H.R. 110), H59 [6JA]

———provide declaratory judgment relief for certain agricultural cooperatives (see S. 314), S1270 [13FE]

———provide economic relief to farmers and ranchers (see H.R. 882), H648 [6MR]

———provide special rules for the charitable deduction for conservation contributions of land by eligible farmers and ranchers (see S. 701), S3530 [5AP] (see H.R. 2279), H3464 [21JN]

———provide tax and regulatory relief for farmers and improve competitiveness of U.S. commodities and products in global markets (see S. 333), S1394 [14FE] (see H.R. 627), H394 [14FE]

———reestablish certain marketing aspects of agricultural cooperatives and allow declaratory judgment relief for such cooperatives (see H.R. 1821), H2141 [10MY]

———treatment of agricultural water conservation expenditures (see H.R. 56), H26 [3JA]

———treatment of crops destroyed by casualty (see H.R. 2354), H3801 [28JN]

———treatment of estate taxes on value of certain property restricted to use as farmland (see H.R. 893), H649 [6MR]

———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 self-employment tax relative to certain farm rental income (see S. 369), S1463 [15FE]

Alaska: charitable deduction for reasonable and necessary expenses of Alaska Native subsistence whaling captains (see S. 713), S3530 [5AP]

———maintain exemption from dyeing requirements for exempt diesel fuel and kerosene (see S. 711), S3530 [5AP]

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

Alcoholic beverages: allow distilled spirits to be produced in dwelling houses and certain other connected structures (see H.R. 3249), H7909 [7NO]

———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. 1987), H2710 [24MY]

———treatment of beer (see H.R. 1305), H1344 [29MR]

———treatment of beer, wine, and distilled spirits (see S. 808), S4099 [1MY] (see H.R. 984), H875 [13MR]

———treatment of distilled spirits (see H.R. 2023), H2847 [25MY]

———treatment of hard cider (see H.R. 3134), H6918 [16OC]

Alternative minimum tax: allow nonrefundable personal credits, standard deductions, and personal exemptions in computing liability and increase the individual exemption (see S. 268), S1063 [6FE]

———allow personal exemptions (see H.R. 596), H323 [13FE]

———allow State and local income taxes to be deducted (see H.R. 1196), H1114 [22MR]

———repeal (see S. 492), S2070 [8MR] (see H.R. 437), H220 [7FE] (see H.R. 871, 873), H648 [6MR]

———repeal limitation on the use of foreign tax credits (see S. 801), S4044 [30AP] (see H.R. 1600), H1658 [26AP]

———repeal relative to individuals and raise the exemption for small businesses from such tax (see S. 616), S2894 [26MR]

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

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

Animals: increase the availability of drugs for minor species and rare diseases in all animals (see H.R. 1956), H2678 [23MY]

———provide depreciation for certain horses placed in service after a certain age (see H.R. 1867), H2280 [16MY]

———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]

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

———treatment of sale of certain animals associated with educational programs (see H.R. 1599), H1658 [26AP]

Armed Forces: allow a refundable credit to members of the Armed Forces who serve on active duty during a taxable year (see H.R. 1299), H1344 [29MR]

———allow tax credit to businesses who employ members of the military reserves and a comparable credit to self-employed military reserve participants (see H.R. 394), H218 [7FE]

———allow tax credit to businesses who employ members of the National Guard or Ready Reserve (see H.R. 424, 426), H219 [7FE]

———exclude from gross income payments made under Dept. of Defense programs for the repayment of student loans (see H.R. 152), H60 [6JA]

———reform computation of retired pay for members with hazardous duty experience, study benefits for employers of National Guard or Reserve members, and assess military youth programs expansion (see H.R. 3410), H8948 [5DE]

———treatment of certain enlistment, accession, reenlistment, and retention bonuses (see H.R. 1466), H1485 (see H.R. 1466), H1495 [4AP]

———treatment of expenses in connection with services as a member of a Reserve component (see H.R. 968), H827 [8MR]

———treatment of expenses of members of a military Reserve, businesses who employ members of the military Reserves, and self-employed military Reserve participants (see S. 540), S2388 [15MR]

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

Arts and humanities: 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 U.S. independent film and television production wage credit (see S. 1278), S8464 [31JY] (see H.R. 3131), H6918 [16OC]

———allow deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (see S. 694), S3436 [4AP] (see H.R. 1598), H1657 [26AP]

———treatment of individuals employed in the entertainment industry (see H.R. 3573), H10964 [20DE]

Aviation: exempt helicopters used for unexploded ordnance removal and environmental restoration from air transportation excise taxes (see S. 47), S98 [22JA]

———modify definition of rural airports relative to the air transportation tax (see S. 1464), S9807 [25SE]

Bankruptcy: amend laws (see S. 220), S707 [30JA] (see S. 420), S1746 [1MR] (see H.R. 333), H163 [31JA]

———amend laws (H.R. 333), consideration (see H. Res. 71), H507 [28FE]

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]

BIA: issue school construction funding bonds (see H.R. 2152), H3149 [13JN]

BLM: provide permanent funding for the payment in lieu of taxes program (see S. 454), S1817 [5MR] (see H.R. 1811), H2141 [10MY]

Budget: constitutional amendment to require balanced budget and greater accountability in the enactment of tax legislation (see H.R. 79), H27 [3JA] (see H.J. Res. 9), H223 [7FE]

———constitutional amendment to treat certain trust funds as outside the budget (see H.J. Res. 26), H623 [1MR]

———encourage fiscal responsibility by using agreed-upon surplus, tax, and spending figures (see H. Con. Res. 19), H166 [31JA]

———make process more transparent (see H.R. 1257), H1189 [27MR]

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

———revising and setting forth the Federal budget for 2001-2011 (see H. Con. Res. 83), H1121 [26MR]

———revising and setting forth the Federal budget for 2001-2011 (H. Con. Res. 83), consideration (see H. Res. 100), H1187 [27MR]

———revising and setting forth the Federal budget for 2001-2011 (H. Con. Res. 83), consideration of conference report (see H. Res. 136), H2021 [8MY]

———revising and setting forth the Federal budget for 2001-2011 (H. Con. Res. 83), recommit conference report (see H. Res. 134), H2021 [8MY]

———use of a legislative trigger or safety mechanism to link long-term Federal budget surplus reductions with actual budgetary outcomes (see S. Con. Res. 21), S1972 [7MR] (see H. Con. Res. 55), H741 [7MR]

Business and industry: allow a bonus deduction for depreciable business assets (see S. 1553), S10769 [16OC]

———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 deduction for the purchase and installation of qualifying security enhancement property (see S. 1581), S11105 [25OC]

———allow advanced applied technology equipment to be expensed and reduce the depreciation recovery periods for certain other property (see H.R. 2485), H4008 [12JY]

———allow businesses to expense qualified security devices (see H.R. 2970), H6056 [25SE]

———clarify rules relative to lessee construction allowances and to contributions to the capital of retailers (see H.R. 1303), H1344 [29MR]

———disallow benefits claimed to arise from corporate transactions without substantial economic substance (see H.R. 2520), H4111 [17JY]

———enhance competitiveness of the U.S. leasing industry (see H.R. 1492, 1493), H1497 [4AP]

———include compensation for compulsory or involuntary commercial plant conversions as income or gain (see H.R. 2822), H5337 [2AU]

———prevent companies from reinsuring income in Bermuda or other tax havens to avoid paying U.S. income tax (see H.R. 1755), H2021 [8MY]

———promote, protect, and clarify status of professional employer organizations (see H.R. 2807), H5337 [2AU]

———promote employer and employee participation in telework arrangements (see S. 1856), S13701 [19DE]

———promote fair, efficient, and simple cross-border tax collection regimes that maintain market neutrality and promote free trade on all sales distribution channels within a globally networked economy (see H. Res. 151), H2711 [24MY]

———provide for employee benefits for work site employees of certain corporations operating on a cooperative basis (see H.R. 3361), H8564 [28NO]

———reduce depreciation recovery period for qualified technological equipment (see H.R. 3057), H6421 [5OC]

———reduce employer taxes, simplify tax filing, and reform administrative funding of unemployment compensation and employment service programs (see H.R. 2962), H6055 [25SE]

———restore complete deductibility for business meals (see S. 831), S4246 [3MY]

———restore complete deductibility for business meals and entertainment and the deduction for travel expenses of a taxpayer's spouse during business travel (see H.R. 1211), H1187 [27MR]

———restore deductibility for meals and entertainment expenses (see H.R. 3083), H6505 [10OC]

———restore deduction for travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel (see H.R. 563), H322 [13FE]

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

———treat certain motor vehicle dealer transitional assistance as an involuntary conversion (see H.R. 2374), H3802 [28JN]

———treatment of business meal and entertainment expenses (see S. 418), S1699 [28FE]

———treatment of certain franchise operation property (see H.R. 1507), H1497 [4AP]

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

———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 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 meal and entertainment expenses associated with the performing arts (see H.R. 564), H322 [13FE]

———treatment of qualified rental office furniture (see H.R. 2744), H5334 [2AU]

Cemeteries and funerals: treatment of contributions to funeral trusts (see H.R. 985), H875 [13MR]

CERCLA: reauthorize and reform Superfund program and promote brownfields redevelopment (see H.R. 324), H162 [31JA]

———treatment of certain settlement funds (see H.R. 3530), H10909 [19DE]

Cerro Grande Fire Assistance Act: clarify tax treatment of payments made (see S. 557), S2388 [15MR] (see H.R. 1095), H959 [19MR]

Charities: encourage foundational and corporate charitable contributions (see S. 1300), S8575 [1AU]

———promote charitable giving (see H.R. 3599), H10965 [20DE]

———treatment of charitable contributions to public charities for use in medical research (see S. 393), S1616 [27FE] (see H.R. 744), H441 [27FE]

Children and youth: establish incentives to improve the quality of child care and expand alternatives for families with children (see H.R. 253), H108 [30JA]

———provide a refundable credit for education and training of developmentally disabled children (see S. 1122), S7083 [28JN] (see H.R. 2339), H3712 [27JN]

———treatment of unearned income of children attributable to personal injury awards (see H.R. 2229), H3259 [19JN]

Churches and synagogues: clarify restrictions on lobbying and campaign activities (see H.R. 2931), H5926 [21SE]

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. 60), S99 [22JA] (see H.R. 2323), H3618 [26JN]

———provide project assistance, loan guarantees, and tax credits for a coal gasification demonstration project (see H.R. 2606), H4539 [24JY]

COBRA: extend the basic period for health care continuation, further extend coverage for individuals age 55 or older, and provide for a refundable tax credit for premiums (see H.R. 2005), H2710 [24MY]

Coins: 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]

Colleges and universities: expand the Hope Scholarship credit for certain expenses and exempt certain Federal education grants when taking expenses into account (see H.R. 2219), H3258 [19JN]

———simplify reporting requirements relative to higher education tuition and related expenses (see H.R. 3346), H8420 [27NO]

Community development: expand areas designated as renewal communities based on new census data (see S. 1740), S12100 [28NO] (see H.R. 3100), H6701 [11OC]

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

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]

Computers: accurately codify the depreciable life of semiconductor manufacturing equipment (see H.R. 1848), H2183 [15MY]

———allow qualified technological equipment and computer software to be expensed (see H.R. 1411), H1482 (see H.R. 1411), H1492 [4AP]

———expand the enhanced deduction for corporate donations of computer technology to senior centers and community centers (see H.R. 2259), H3357 [20JN]

———extend and expand the enhanced deduction for charitable contributions of computers to provide public access to computers (see H.R. 2281), H3464 [21JN]

———incentives to ensure timely and equitable access to the Internet and promotion of employer and employee participation in telework arrangements (see H.R. 2597), H4428 [23JY]

———incentives to ensure timely and equitable access to the Internet over current and future generations of broadband capability (see S. 88), S99 [22JA] (see S. 150), S456 [23JA] (see H.R. 267), H109 [30JA]

———treatment of computers and Internet access provided to employees for personal use (see H.R. 1835), H2183 [15MY]

———treatment of depreciation of computer equipment (see S. 752), S3706 [6AP] (see H.R. 1895), H2333 [17MY]

Conservation of energy: allow a refundable credit for expenditures for renewable energy property (see H.R. 2179), H3201 [14JN]

———allow a tax credit for certain energy-efficient property (see S. 828), S4246 [3MY] (see H.R. 1275), H1294 [28MR] (see H.R. 2206), H3202 [14JN]

———incentives to encourage production and use of efficient energy sources (see S. 596), S2730 [22MR] (see H.R. 2108), H2997 [7JN]

———provide a credit for energy-efficient appliances (see S. 686), S3435 [4AP] (see H.R. 1316), H1344 [29MR] (see H.R. 2040), H2848 [25MY]

———provide a credit for energy-efficient home improvements (see S. 1873), S13943 [20DE]

———provide a credit for qualified energy management devices (see S. 1212), S8014 [20JY] (see H.R. 1797), H2140 [10MY]

———provide a credit to individuals for energy conservation expenditures and energy efficient appliances in residences (see H.R. 2393), H3803 [28JN]

———provide a refundable personal credit for energy conservation expenditures (see S. 196), S636 [29JA]

———provide credits for constructing energy efficient homes or improving existing homes (see H.R. 2147), H3149 [13JN]

———provide incentives to reduce energy consumption (see S. 207), S706 [30JA] (see S. 1709), S11940 [15NO] (see H.R. 778), H506 [28FE] (see H.R. 3455), H9239 [11DE]

Conservation of natural resources: treatment of income from land sold to a government agency or a nonprofit organization for conservation purposes (see H.R. 2290), H3465 [21JN]

Conservation Reserve Program: exclude certain payments from self-employment earnings (see H.R. 923), H740 [7MR]

———treat payments as rentals from real estate (see S. 315), S1270 [13FE]

Constitutional amendments: abolish Federal income tax (see H.J. Res. 66), H6260 [3OC]

———abolish personal income, estate, and gift taxes and prohibit the Government from engaging in business in competition with its citizens (see H.J. Res. 45), H1604 [25AP]

———progressive taxation (see H.J. Res. 34), H649 [6MR]

———require a two-thirds majority on the passage of legislation increasing taxes (see S.J. Res. 11), S3053 [28MR] (see H.J. Res. 41), H1115 [22MR]

———require a two-thirds majority on the passage of legislation increasing taxes (H.J. Res. 41), consideration (see H. Res. 118), H1554 [24AP]

Consumers: provide credits for costs of travel for purposes of making retail purchases in States that do not impose sales tax (see H.R. 3384), H8731 [29NO]

Corporations: 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]

———deny employers a deduction for payments of excessive compensation (see H.R. 2691), H4948 [31JY]

———provide corporate income tax rate reductions (see H.R. 872), H648 [6MR]

———provide for an election for special tax treatment of certain S corporation conversions (see H.R. 2337), H3711 [27JN]

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

———repeal personal holding company tax (see H.R. 1728), H1924 [3MY]

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

Cosmetology: expand the tip tax credit to employers of cosmetologists and promote tax compliance in the cosmetology sector (see S. 879), S4939 [15MY] (see H.R. 1182), H1113 [22MR]

Courts: clarify the remedial jurisdiction of inferior Federal courts relative to taxation (see S. 32), S98 [22JA]

———impose excise tax on persons who acquire structured settlement payments in factoring transactions (see H.R. 1514), H1498 [4AP]

———treatment of damage awards for emotional distress (see H.R. 878), H648 [6MR]

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

Dept. of Defense: ensure that Federal construction contractors abide by State tax, employment, and licensing regulations (see H.R. 588), H323 [13FE]

———provide for equitable treatment of civilian employees serving in combat zones and members of the Armed Forces serving in combat zones (see H.R. 351), H164 [31JA]

———treatment of water and sewage disposal property conveyed under the privatization program (see H.R. 2130), H3066 [12JN]

Dept. of the Treasury: codify authority to issue regulations covering the practices of enrolled agents (see S. 725), S3705 [6AP]

———report on tax incentives to encourage non-Armed Forces members to participate in an honor guard for veterans' funerals (see H.R. 208), H62 [6JA]

Dept. of Veterans Affairs: allow taxpayers to designate income tax refunds for use in medical research (see H.R. 1673), H1859 [2MY]

———make motor vehicle reimbursement rates for veterans comparable to reimbursement rates for Federal employees (see H.R. 551), H254 [8FE]

———motor vehicle reimbursement rates for veterans traveling to VA health care facilities (see S. 984), S5830 [5JN]

Diplomats: provide the same tax treatment for danger pay allowance as for combat pay (see S. 750), S3706 [6AP]

Disabled: treatment of trusts established for the benefit of individuals with disabilities (see S. 519), S2218 [13MR]

Disasters: creation of protection funds by property and casualty insurance companies for the payment of policyholders' claims arising from future catastrophic events (see H.R. 785), H506 [28FE]

———provide relief for homeowners (see H.R. 2176), H3201 [14JN]

———treatment of associations which prepare for, or mitigate, the effects of natural disasters (see S. 797), S4044 [30AP]

Discrimination: treatment of damages and back pay received on account of, and expenses incurred in asserting any claim of employment discrimination (see S. 917), S5269 [21MY] (see H.R. 840), H622 [1MR]

———treatment of social clubs found to be practicing prohibited discrimination (see H.R. 216), H62 [6JA]

Diseases: deductions for home health care, day care, and respite care for households with an Alzheimer's disease patient (see S. 383), S1463 [15FE]

———provide credit for medical research relative to developing vaccines against widespread diseases (see S. 895), S5005 [16MY] (see H.R. 1504), H1497 [4AP]

District of Columbia: provide full voting representation in Congress and exempt residents from paying Federal income taxes until such voting representation takes effect (see S. 603), S2823 [23MR] (see H.R. 1193), H1114 [22MR]

Earthquakes: provide incentives to encourage private sector efforts to reduce earthquake losses and establish a national disaster mitigation program (see S. 424), S1746 [1MR] (see H.R. 1669), H1715 [1MY] (see H.R. 2762), H5335 [2AU]

Ecology and environment: encourage contributions of capital gain real property for conservation purposes and qualified conservation contributions, and modify rules on estate tax exclusion for certain land (see H.R. 1309), H1344 [29MR]

———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]

———expand incentives for the environmental cleanup of certain brownfield sites (see H.R. 3170), H7333 [25OC]

———extend expensing of environmental remediation costs (see S. 1082), S6601 [21JN] (see H.R. 2264), H3463 [21JN]

———permanently extend environmental remediation costs (see H.R. 1439), H1484 (see H.R. 1439), H1494 [4AP]

———provide a tax incentive for land sales for conservation purposes (see S. 1329), S8704 [2AU]

———provide incentives for voluntary reduction of greenhouse gas emissions and advance global climate science and technology development (see S. 1293), S8575 [1AU]

———recycling and remanufacturing equipment credit (see H.R. 1304), H1344 [29MR]

Economic Growth and Tax Relief Reconciliation Act: change due date for corporate estimated taxes (see H.R. 2825), H5338 [2AU]

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

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

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

Economy: provide a short-term safety net for individuals losing their jobs and an economic boost (see S. 1759), S12311 [3DE] (see H.R. 3341), H8342 [19NO]

———provide for tax reduction in the case of low economic growth (see H.R. 927), H740 [7MR]

———provide incentives for economic recovery (see S. 1791), S12772 [10DE] (see H.R. 3090), H6701 [11OC] (see H.R. 3501), H10066 [13DE] (see H.R. 3529), H10908 [19DE]

———provide incentives for economic recovery and provide for the payment of emergency extended unemployment compensation (see S. 1804), S12858 [11DE]

———provide incentives for economic recovery and relief for victims of terrorism (see S. 1732), S12055 [27NO]

———provide incentives for economic recovery (H.R. 3090), consideration (see H. Res. 270), H7217 [23OC]

———provide incentives for economic recovery (H.R. 3529), consideration (see H. Res. 320), H10401 (see H. Res. 320), H10908 [19DE]

———provide incentives for economic recovery (H.R. 3529), consideration (H. Res. 320)—same-day consideration (see H. Res. 317), H10173 [17DE] (see H. Res. 319), H10354 [18DE]

Education: allow a deduction for State tuition program expenses and prohibit exclusion of distributions used for education expenses from gross income (see H.R. 475), H221 [7FE]

———allow a refundable credit for education expenses of children receiving or eligible to receive free or reduced price school meals (see H.R. 316), H202 [6FE]

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

———allow credit for elementary and secondary school teachers for reasonable expenses related to instruction, teaching, or other job-related activities (see H.R. 1224), H1188 [27MR]

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

———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 tax credit for contributions for scholarships to attend elementary and secondary schools, upgrading school facilities, and certain technology expenses (see H.R. 1681), H1860 [2MY]

———allow tax credit for contributions to charitable organizations which provide scholarships for children to attend elementary and secondary schools (see S. 462), S1897 [6MR] (see H.R. 1029), H928 [14MR]

———allow tax credits for certain elementary and secondary school expenses and contributions to charitable school-tuition organizations (see H.R. 370), H165 [31JA]

———allow tax credits for public and nonpublic elementary and secondary education expenses (see H.R. 368), H165 [31JA]

———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. 221), H63 [6JA]

———designate overpayments and contributions to the U.S. Textbook and Technology Trust Fund (see H.R. 501), H222 [7FE]

———encourage stronger mathematics and science programs at elementary and secondary schools (see H.R. 102), H27 [3JA]

———enhance charitable contribution deductions for book donations and literacy (see S. 1415), S9253 [10SE]

———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]

———expand the Hope Scholarship credit to elementary and secondary school expenses (see H.R. 2410), H3804 [28JN]

———expand the teacher loan forgiveness programs under the guaranteed and direct student loan programs (see H.R. 489), H221 [7FE] (see H.R. 2765), H5335 [2AU]

———increase deductibility of professional development expenses for teachers and allow credits for those who provide classroom materials (see S. 203), S706 [30JA] (see S. 495), S2070 [8MR] (see S. 904), S5005 [16MY]

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

———increase the deduction for host families of foreign exchange and other students (see H.R. 200), H62 [6JA]

———increase the income limitation applicable to heads of household for purposes of the Hope and Lifetime Learning credits and the interest deduction on education loans (see H.R. 928), H740 [7MR]

———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 higher education more affordable (see S. 458), S1897 [6MR]

———make permanent the exclusion for employer-provided educational assistance programs (see S. 133), S101 [22JA]

———permit private educational institutions to maintain certain qualified tuition programs (see H.R. 636), H394 [14FE]

———permit private educational institutions to maintain qualified tuition programs and provide exemption for distributions from such programs (see H.R. 249), H108 [30JA]

———provide a credit for higher education loan interest payments (see S. 516), S2162 [12MR] (see H.R. 1072), H954 [15MR]

———provide a credit to public elementary and secondary school teachers for teaching expenses (see H.R. 1477), H1486 (see H.R. 1477), H1496 [4AP]

———provide a credit to public elementary and secondary school teachers for teaching expenses, professional development expenses, and student education loans (see S. 225), S914 [31JA] (see H.R. 703), H397 [14FE]

———provide for a refundable education opportunity tax credit (see S. 488), S2070 [8MR]

———provide funding to States to establish and administer periodic teacher testing and merit pay programs for elementary and secondary school teachers (see S. 1414), S9253 [10SE]

———provide grants to expand public school choice and assist charter schools with start-up costs and incentives for States to provide per pupil facilities funding programs (see S. 669), S3215 [30MR]

———provide student loan forgiveness tax parity (see S. 1817), S13145 [13DE]

———provide tax credit for educational expenses incurred in attending public or private elementary and secondary schools and in homeschooling (see H.R. 257), H109 [30JA]

———provide tax credit for elementary and secondary school personnel (see H.R. 2411), H3804 [28JN]

———provide tax credit for elementary and secondary school teachers (see H.R. 369), H165 [31JA]

———provide tax relief to elementary and secondary school teachers (see H.R. 516), H223 [7FE]

———repeal limit on the allowance of a deduction of interest on higher education loans (see H.R. 686), H397 [14FE]

———repeal limits on the deduction for interest on education loans and increase income threshold for the phase out of such deduction (see H.R. 436), H219 [7FE]

———spending of a greater percentage of Federal tax dollars on children's classrooms (see H.R. 1944), H2570 [22MY]

———tax incentives (see H.R. 84), H27 [3JA] (see H.R. 538, 549), H253 [8FE]

———treatment of certain postsecondary educational benefits provided by an employer to children of employees (see S. 1059, 1060), S6448 [19JN]

———treatment of distributions from individual retirement accounts for higher education expenses (see H.R. 2381), H3803 [28JN]

———treatment of distributions from State prepaid tuition programs used to pay higher education expenses for the designated beneficiary (see S. 335), S1394 [14FE]

———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 employer-provided educational assistance (see H.R. 1483), H1486 (see H.R. 1483), H1496 [4AP]

———treatment of higher education expenses (see S. 687), S3435 [4AP] (see H.R. 1777), H2081 [9MY]

———treatment of higher education expenses and interest on student loans (see S. 888), S4940 [15MY] (see H.R. 342), H164 [31JA]

———treatment of interest on student loans (see S. 152), S456 [23JA] (see H.R. 678), H396 [14FE]

———treatment of State tuition programs (see S. 289), S1218 [8FE] (see H.R. 248), H108 [30JA]

Elections: establish a temporary checkoff on income tax returns to provide funds to States for Federal election administration improvement (see H.R. 1025), H928 [14MR]

Electric power: extension of the credit for producing electricity from biomass (see S. 756), S3788 [23AP] (see H.R. 1657), H1715 [1MY]

———extension of the credit for producing electricity from certain renewable resources to include cool roofing (see H.R. 2184), H3201 [14JN]

———extension of the credit for producing electricity from certain renewable resources to include landfill gas (see H.R. 1863), H2280 [16MY]

———extension of the credit for producing electricity from wind (see S. 94), S100 [22JA] (see S. 530), S2306 [14MR] (see H.R. 269), H109 [30JA] (see H.R. 876), H648 [6MR]

———facilitate electric cooperative participation in a competitive electric power industry (see S. 794), S3994 [26AP] (see H.R. 1601), H1658 [26AP]

———impose a windfall profit tax on electric generating facilities having excess profits (see H.R. 2079), H2955 [6JN]

———impose a windfall profits adjustment on the production of domestic electricity and use resulting revenues to fund rebates to consumers (see S. 173), S527 [24JA]

———impose windfall profit tax on wholesale electric energy sold in the Western System Coordinating Council (see H.R. 443), H220 [7FE]

———improve electric reliability, enhance transmission infrastructure, and facilitate access to the electric transmission grid (see S. 972), S5694 [25MY] (see H.R. 1459), H1485 (see H.R. 1459), H1495 [4AP]

———modernize generation capacity, improve efficiency, reduce hazardous emissions, require compliance with certain review requirements by generating units, and promote alternative, clean energy sources (see S. 1131), S7083 [28JN]

———modify and expand credit for producing electricity from certain renewable resources and waste products (see S. 1566), S10835 [18OC]

———modify credit for producing electricity from certain renewable resources (see S. 188), S568 [25JA] (see S. 249), S1062 [6FE]

———modify renewable energy credit to include agricultural and animal waste sources as a renewable energy resource (see S. 845), S4508 [8MY] (see S. 1832), S13300 [14DE]

———modify the depreciation of property used in the generation of electricity (see H.R. 1802), H2140 [10MY]

———prevent electric generating facilities having excess profits from obtaining tax incentives by denying accelerated depreciation (see H.R. 2080), H2955 [6JN]

———provide credits for the installation of certain wind energy property (see S. 1810), S13051 [12DE] (see H.R. 2322), H3618 [26JN]

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. 512), S2117 [9MR]

———extend the moratorium on the taxation of Internet and interactive computer service commerce (see S. 246), S1062 [6FE] (see S. 1525), S10457 [10OC] (see H.R. 1552), H1555 [24AP]

———extend the moratorium on the taxation of Internet and interactive computer service commerce and assist States in simplifying their sales and use taxes (see S. 1542), S10640 [11OC] (see S. 1567), S10835 [18OC]

———extend the moratorium on the taxation of Internet and interactive computer service commerce and encourage States to simplify their sales and use taxes (see S. 288), S1218 [8FE] (see S. 1481), S10058 [2OC] (see S. 1504), S10287 [4OC]

———foster innovation and technological advancement in the development of the Internet and electronic commerce, and assist States in simplifying their sales and use taxes (see H.R. 1410), H1482 (see H.R. 1410), H1492 [4AP]

———make permanent the moratorium on the taxation of Internet and interactive computer service commerce (see S. 245), S1062 [6FE] (see S. 589), S2662 [21MR] (see S. 777), S3921 [25AP] (see H.R. 1675), H1860 [2MY] (see H.R. 2526), H4112 [17JY]

Employment: credit for the hiring of displaced homemakers (see H.R. 867), H648 [6MR]

———employer credits for expenses of providing child care services to employees (see S. 99), S100 [22JA]

———exclude certain severance payments from gross income and provide a refundable credit for job training expenses of older long-time employees who are laid off (see H.R. 3001), H6136 [2OC]

———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]

———expand work opportunity credit to adult food stamp recipients (see S. 1173), S7589 [12JY]

———extend the work opportunity credit and the welfare-to-work credit (see S. 626), S2979 [27MR] (see H.R. 1238), H1188 [27MR]

———provide for a payroll tax holiday (see S. 1717), S12001 [16NO]

———provide tax relief for farmers and fishermen (see S. 312), S1270 [13FE] (see H.R. 2347), H3712 [27JN]

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

———treatment of employee welfare benefit plans (see S. 1386), S8911 [3AU]

———treatment of information technology job training expenses (see S. 762), S3852 [24AP] (see H.R. 1769), H2081 [9MY]

———treatment of telecommuting (see S. 521), S2218 [13MR] (see H.R. 1012), H876 [13MR]

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

ERISA: extend the basic period for health care continuation from 18 months to 5 years (see H.R. 1663), H1715 [1MY]

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

———allow credits for dependents within a household (see H.R. 1126), H1011 [20MR]

———allow individuals a refundable credit for unpaid child support and increase the tax liability of the individual required to pay such support by the amount of the unpaid child support (see H.R. 1618), H1658 [26AP]

———allow married couples to file combined return under which each spouse is taxed using rates applicable to single filers (see H.R. 1190), H1114 [22MR]

———eliminate marriage tax penalty by adjusting income tax rate brackets and standard deduction amounts (see S. 11), S97 [22JA]

———eliminate marriage tax penalty by adjusting standard deduction amounts (see H.R. 672), H396 [14FE]

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

———exclude from estate taxes certain works of artistic property created by the decedent (see H.R. 467), H220 [7FE]

———exclusion from gross income for foster care payments relative to certain nongovernmental placement agencies (see S. 844), S4508 [8MY] (see S. 938), S5542 [23MY] (see H.R. 586), H323 [13FE]

———exempt transfers of family-owned businesses from estate taxes (see H.R. 1210), H1121 [26MR] (see H.R. 1376), H1409 [3AP]

———expand child tax credit (see S. 833), S4246 [3MY] (see H.R. 387), H166 [31JA] (see H.R. 539), H253 [8FE]

———expand Federal tax refund intercept program for parents delinquent on child support to cover children who are not minors (see S. 850), S4589 [9MY] (see H.R. 869), H648 [6MR]

———increase child care credit for low-income working parents (see H.R. 206), H62 [6JA]

———increase child tax credit and make it refundable (see H.R. 1153), H1059 [21MR]

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

———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]

———make dependent care credit refundable (see S. 384), S1463 [15FE]

———make marriage tax penalty relief effective immediately for certain tax brackets and the standard deduction (see S. 1513), S10388 [9OC]

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

———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]

———provide a nonrefundable dual-earner credit and adjust the earned income credit (see S. 853), S4589 [9MY]

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

———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 marriage tax penalty by adjusting rate brackets, standard deductions, and the earned income tax credit and increase child credits (H.R. 6), consideration (see H. Res. 104), H1293 [28MR]

———reduce marriage tax penalty by adjusting the income tax rate brackets, standard deduction amounts, and earned income tax credit and allow nonrefundable credits against certain tax liability (see H.R. 6), H952 [15MR]

———relief (see S. 9), S97 [22JA]

———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. 130, 153), H60 (see H.R. 193), H62 [6JA] (see H.R. 246), H108 [30JA] (see H.R. 799), H507 [28FE]

———repeal estate and gift taxes (S. 31) (see H.R. 8), H926 [14MR]

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

———treatment of child tax credit and other nonrefundable credits relative to alternative minimum tax (see H.R. 468), H221 [7FE]

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

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

Federal aid programs: allow certain health benefits and dependent care assistance to be carried forward to the succeeding taxable year or to be included in gross income upon termination of such accounts and arrangements (see H.R. 1590), H1604 [25AP]

Federal employees: allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and allow a deduction for TRICARE supplemental premiums (see S. 1022), S6127 [12JN] (see H.R. 2125), H3066 [12JN]

Federal-State relations: allow a deduction for State and local sales taxes in lieu of State and local income taxes (see H.R. 322), H162 [31JA] (see H.R. 2683), H4948 [31JY]

———allow a deduction for State and local sales taxes in lieu of State and local income taxes and allow the State and local income tax deduction against the alternative minimum tax (see S. 291), S1218 [8FE]

———establish a Federal tax refund offset program for State and local governments (see H.R. 3261), H7959 [8NO]

———provide Federal reimbursement to State and local governments for a limited tax holiday (see S. 1643), S11549 [7NO] (see H.R. 3301), H8248 [15NO] (see H.R. 3398), H8842 [4DE]

———provide Federal reimbursement to States for a limited tax holiday (see H.R. 3172), H7333 [25OC]

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

———encourage a strong community-based banking system (see S. 605), S2823 [23MR] (see H.R. 1220), H1188 [27MR]

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

———treatment of active financing income earned overseas by financial services firms (see S. 676), S3274 [2AP] (see H.R. 1357), H1408 [3AP]

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. 423), H219 [7FE]

———allow States to develop or expand instant gun checks, establish tax credits for safe storage devices, promote use of child safety locks, and prevent children from injuring themselves and others (see H.R. 1397), H1481 (see H.R. 1397), H1491 [4AP]

———provide a nonrefundable credit for individuals who purchase a residential safe storage device for firearms (see H.R. 507), H222 [7FE]

———treatment of certain sniper weapons (see S. 505), S2117 [9MR]

Firefighters: treatment of volunteer firefighter savings account contributions (see H.R. 1780), H2081 [9MY]

Fish and fishing: extend credits to assist in the purchase of fishing safety equipment (see S. 162), S527 [24JA] (see H.R. 2419), H3804 [28JN]

Food: treatment of charitable donation of food by businesses and farmers (see S. 37), S98 [22JA] (see S. 810), S4099 [1MY] (see H.R. 990), H875 [13MR] (see H.R. 1659), H1715 [1MY]

———treatment of foods and supplements for dietary use, and medical foods as medical expenses (see S. 1330), S8704 [2AU] (see H.R. 3475), H10055 [12DE]

Foreign countries: treatment of certain transfers of intangible property for foreign tax credit limitation purposes (see S. 1863), S13943 [20DE] (see H.R. 1515), H1498 [4AP]

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

Forests: treatment of forestry activities (see S. 567), S2472 [19MR] (see S. 1002), S5967 [7JN] (see H.R. 1341), H1407 [3AP] (see H.R. 1581), H1604 [25AP]

Freedom of religion: ensure tax payments from certain religious individuals are used for nonmilitary purposes (see H.R. 1186), H1113 [22MR]

Gambling: prohibit treatment of certain games of chance as an unrelated trade or business expense (see H.R. 2237), H3259 [19JN]

Government: restructure and replace the income tax system to meet national priorities (see H.R. 86), H27 [3JA]

———review, reform, and terminate unnecessary and inequitable Federal payments, benefits, services, and tax advantages (see H.R. 2939), H5926 [21SE]

Guam: determination of withholding tax rates under the Guam income tax (see H.R. 309), H110 [30JA]

Harbors: repeal harbor maintenance tax and authorize appropriations for activities formerly funded with Harbor Maintenance Trust Fund revenues (see H.R. 2737), H5334 [2AU]

Hawaii: relief (see S. 1039), S6318 [14JN]

Hazardous substances: allow a credit for the purchase and installation of equipment to test for and remove radon from the air and water (see H.R. 2816), H5337 [2AU]

———provide relief for payment of asbestos-related claims (see S. 1048), S6318 [14JN] (see H.R. 1412), H1482 (see H.R. 1412), H1492 [4AP]

———tax credit for recycling of hazardous wastes (see H.R. 205), H62 [6JA]

Health: allow a deduction for amounts paid for health insurance and prescription drug costs of individuals (see H.R. 383), H165 [31JA] (see H.R. 1127), H1011 [20MR]

———allow individuals to designate refunds to provide catastrophic health coverage to individuals who do not otherwise have health coverage (see H.R. 647), H395 [14FE]

———carry out programs to prevent and manage asthma, allergies, and related respiratory problems in children and establish a pest control services tax credit for low-income multifamily residential housing (see H.R. 2288), H3465 [21JN]

———exclude from gross income certain scholarships related to health professions (see H.R. 885), H648 [6MR]

———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]

———full deduction of health insurance costs for self-employed individuals (see S. 29), S98 [22JA] (see S. 363), S1463 [15FE] (see H.R. 154), H60 [6JA] (see H.R. 317), H162 [31JA]

———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. 623), S2979 [27MR] (see H.R. 1255), H1189 [27MR]

———improve access to prescription drugs under Medicare and the Federal Food, Drug, and Cosmetic Act, and health care coverage for seniors, the self-employed, and children (see H.R. 1387), H1481 (see H.R. 1387), H1491 [4AP]

———protection of enrollees in managed care plans and HMO's (see S. 6), S97 [22JA] (see S. 283), S1122 [7FE] (see S. 872), S4890 [14MY] (see S. 889), S4940 [15MY] (see S. 1052), S6318 [14JN] (see H.R. 526), H252 [8FE] (see H.R. 2315), H3618 [26JN] (see H.R. 2563), H4351 [19JY]

———protection of enrollees in managed care plans and HMO's (H.R. 2563), consideration (see H. Res. 219), H5332 [2AU]

———provide for accountability of health plans (see H.R. 2367), H3802 [28JN]

———provide incentives for health coverage for the uninsured (see H.R. 1181), H1113 [22MR]

———provide incentives to expand health care coverage (see S. 284), S1122 [7FE]

———provide income tax credit to long-term caregivers (see S. 464), S1897 [6MR] (see H.R. 2575), H4352 [19JY]

———provide tax relief for health insurance and medical care expenses, establish more options for obtaining quality health care, and expand insurance coverage to the uninsured (see H.R. 2250), H3357 [20JN]

———reduce the per dose tax on vaccines (see S. 459), S1897 [6MR] (see H.R. 921), H740 [7MR]

———sustain access to vital emergency medical services in rural areas (see S. 587), S2662 [21MR] (see H.R. 1353), H1408 [3AP]

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

———treatment of flexible spending arrangements relative to long-term care insurance (see S. 627), S2979 [27MR] (see H.R. 831), H622 [1MR]

———treatment of unused benefits under cafeteria plans that allow flexible spending accounts for out-of-pocket medical expenses (see H.R. 167), H61 [6JA]

Health care facilities: treat certain hospital support organizations as qualified organizations for purposes of determining acquisition indebtedness (see S. 779), S3994 [26AP]

Health care professionals: alleviate nursing profession shortage by improving educational programs and partnerships and supporting additional training (see S. 1597), S11286 [31OC]

———alleviate nursing profession shortage by inproving educational programs and partnerships and supporting additional training (see S. 706), S3530 [5AP] (see H.R. 1436), H1484 (see H.R. 1436), H1493 [4AP]

———help solve the nursing shortage in hospitals and continuing care settings (see H.R. 1897), H2333 [17MY]

———provide credits for establishing practices in rural or underserved areas (see S. 569), S2582 [20MR]

———treatment of certain gifts and benefits provided to physicians by prescription drug manufacturers (see H.R. 2641), H4634 [25JY]

———treatment of primary health providers in health professional shortage areas (see H.R. 2449), H3861 [10JY]

Holocaust: exclude reparations received by survivors (see S. 749), S3706 [6AP]

———exclude reparations received by survivors or their heirs or estates (see H.R. 1940), H2570 [22MY]

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. 414), H218 [7FE]

House Rules: prohibit the inclusion in any legislation of any provision which makes a decrease in Federal income taxes contingent upon another event or circumstance (see H. Res. 123), H1605 [25AP]

———same-day consideration of certain resolutions (see H. Res. 130), H1859 [2MY] (see H. Res. 131), H1922 [3MY]

Housing: allow a business credit for the development of low-to-moderate income housing for home ownership (see S. 1081), S6601 [21JN] (see H.R. 3000), H6136 [2OC]

———allow low-income housing credit without regard to whether moderate rehabilitation assistance is provided for a building (see H.R. 2539), H4112 [17JY]

———allow refundable credit for rent in excess of certain amount of income (see H.R. 2338), H3711 [27JN]

———clarify eligibility of certain expenses for low-income housing credit (see H.R. 3324), H8337 [16NO]

———first-time homebuyers tax credit (see S. 1396), S9122 [5SE] (see H.R. 1773), H2081 [9MY]

———provide an increased low-income housing credit for property located adjacent to qualified census tracts (see S. 1554), S10769 [16OC]

———provide tax credits to promote home ownership among low-income individuals (see H.R. 2033), H2847 [25MY]

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

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

Hydroelectric power: allow a tax credit for incremental hydropower for additional generating capacity and increased efficiency at existing at FERC-licensed dams (see H.R. 1677), H1860 [2MY]

Income: allow a refundable credit against payroll taxes (see H.R. 493), H222 [7FE]

———allow deduction for charitable contributions to individuals who do not itemize other deductions (see S. 298), S1218 [8FE] (see S. 780, 793), S3994 [26AP] (see H.R. 777), H505 [28FE] (see H.R. 824), H622 [1MR]

———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 income tax refund (see H.R. 1208), H1121 [26MR] (see H.R. 1227), H1188 [27MR]

———allow income tax refund and adjust rate brackets (see S. 629), S2979 [27MR]

———assist low-income taxpayers in preparing and filing tax returns and increase protections against certain refund anticipation loan providers (see S. 802), S4044 [30AP]

———change calculation and simplify administration of the earned income tax credit (see H.R. 3574), H10964 [20DE]

———ensure greater use of the advance payment of the earned income credit and extend such advanced payment to all taxpayers eligible for the credit (see S. 1641), S11488 [6NO]

———exclude certain severance payments from gross income (see S. 1332), S8704 [2AU] (see H.R. 147), H60 [6JA]

———exempt deduction for charitable contributions from the phase-out of itemized deductions (see H.R. 776), H505 [28FE]

———extend filing period for credits or refunds (see H.R. 1336), H1407 [3AP]

———income tax rates reduction, marriage tax penalty relief, and estate tax repeal (see S. 35), S98 [22JA]

———increase minimum wage and provide tax benefits for small businesses (see H.R. 546), H253 [8FE] (see H.R. 2111), H2997 [7JN]

———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 a rebate of a portion of the Federal budget surplus (see S. 628), S2979 [27MR]

———provide a refund to individuals for payroll taxes (see H.R. 3015), H6260 [3OC]

———provide a refundable tax credit to public safety volunteers (see H.R. 3603), H10965 [20DE]

———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]

———reduce certain individual income tax rates and allow a payroll tax credit for those taxpayers who have no income tax liability (see S. 566), S2472 [19MR]

———reduce individual income tax rates and repeal phaseouts of itemized deductions and personal exemptions (see H.R. 874), H648 [6MR]

———reduce minimum age for an individual without children to be eligible for the earned income credit (see H.R. 922), H740 [7MR]

———reduce the earned income tax credit (see H.R. 1652), H1715 [1MY]

———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 the alternative minimum tax and income limitations on itemized deductions, personal exemptions, and the child tax credit (see H.R. 275), H109 [30JA]

———restore awareness of the cost of government by eliminating the withholding of income taxes by employers and requiring individuals to pay income taxes in monthly installments (see H.R. 1364), H1408 [3AP]

———simplify and reduce income tax rates and eliminate marriage tax penalty (see H.R. 456), H220 [7FE]

———treatment of charitable contributions (see H.R. 494), H222 [7FE]

———treatment of tips (see S. 1710), S11940 [15NO] (see H.R. 1274), H1294 [28MR]

Income tax: change deadline for returns (see H.R. 1550), H1554 [24AP]

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

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

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

Insurance: allow a refundable credit for health insurance costs of individuals not eligible for public programs and without access to employer-subsidized health coverage (see S. 590), S2662 [21MR]

———allow a refundable credit for the purchase of private health insurance and establish State health insurance safety-net programs (see S. 683), S3340 [3AP] (see H.R. 1331), H1407 [3AP]

———allow a refundable tax credit for health insurance costs for COBRA continuation coverage (see S. 1502), S10287 [4OC] (see H.R. 3040), H6379 [4OC]

———clarify exemption from the self-employment tax for termination payments received by former life insurance salesmen (see H.R. 1134), H1012 [20MR] (see H.R. 3139), H6919 [16OC]

———clarify the exemption from tax for small property and casualty insurance companies (see H.R. 1908), H2334 [17MY]

———coverage of long-term care services (see H. Con. Res. 37), H399 [14FE]

———ensure coverage of emergency hospital and ambulance services (see H.R. 1648), H1714 [1MY]

———extend exclusion from an employee's gross income for employer-provided health coverage of the employee's spouse to coverage provided to the employee's domestic partner (see H.R. 2837), H5405 [5SE]

———implement coverage of reconstructive breast surgery resulting from mastectomies (see H.R. 887), H648 [6MR]

———impose civil monetary penalties against health plans that do not provide coverage of reconstructive breast surgery resulting from mastectomies (see S. 331), S1394 [14FE]

———permit consolidation of life insurance companies with other companies (see S. 795), S3994 [26AP] (see H.R. 909), H739 [7MR]

———provide coverage for individuals participating in approved cancer clinical trials (see H.R. 967), H827 [8MR]

———provide nondiscriminatory coverage of substance abuse treatment services under private group and individual health coverage (see S. 595), S2730 [22MR] (see H.R. 1194), H1114 [22MR]

———require coverage of hair prostheses for individuals with scalp hair loss as a result of alopecia areata (see H.R. 547), H253 [8FE]

———require group and individual health insurance plans to provide coverage of cancer screening (see S. 868), S4822 [10MY] (see H.R. 1809), H2141 [10MY]

———require group health plans to provide coverage of pediatric care (see H.R. 2342), H3712 [27JN]

———require health plans to cover treatment of a minor child's congenital or developmental deformity or disorder due to trauma, infection, tumor, or disease (see H.R. 792), H506 [28FE]

———require health plans to provide direct access to services provided by obstetrician-gynecologists without a referral (see H.R. 1440), H1484 (see H.R. 1440), H1494 [4AP]

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

Internal Revenue Code: repeal and replace with a flat tax (see S. 1040), S6318 [14JN]

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

———terminate (see H.R. 2714), H5332 [2AU]

Interstate commerce: provide jurisdictional standards for imposition of State and local business activity, sales, and use tax obligations on interstate commerce (see S. 664), S3152 [29MR]

Investments: 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 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]

———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]

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

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

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

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

———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]

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

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

———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 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]

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

———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]

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

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

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

IRS: allow disclosure of taxpayer identity information through mass communications to notify persons entitled to tax refunds (see S. 915), S5269 [21MY] (see H.R. 1443), H1484 (see H.R. 1443), H1494 [4AP]

———congressional review of regulations increasing Federal revenue (see S. 276), S1122 [7FE]

Korea, Republic of: extend tax benefits to services performed in a combat zone to services performed in the Republic of Korea (see S. 1819), S13145 [13DE] (see H.R. 3412), H8948 [5DE]

Law enforcement officers: lift State earnings limitations on retired officers to enhance school safety (see H. Con. Res. 10), H28 [3JA]

Lawyers and attorneys: treatment of amounts received under qualified group legal services plans (see S. 654), S3152 [29MR] (see H.R. 1434), H1484 (see H.R. 1434), H1493 [4AP]

Libraries: designate overpayments and contributions to the U.S. Library Trust Fund (see H.R. 378), H165 [31JA]

Lobbyists: restore deduction for expenses in connection with State legislation (see H.R. 455), H220 [7FE]

Local government: ensure employees retain hospital insurance tax exemption relative to consolidation of a political subdivision with the State (see H.R. 926), H740 [7MR]

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

Medicare: allow a refundable credit for certain premiums (see H.R. 82), H27 [3JA]

———allow a refundable credit to military retirees for coverage (see H.R. 69), H26 [3JA]

———allow beneficiaries a refundable credit for purchase of outpatient prescription drugs (see S. 1600), S11286 [31OC]

———comprehensive financing for graduate medical education (see H.R. 2178), H3201 [14JN]

Mental health: clarify application of certain mental health parity provisions to annual and lifetime visit, benefit, and dollar limits (see H.R. 2992), H6136 [2OC]

Mining and mineral resources: repeal percentage depletion allowance for certain hardrock mines (see S. 115), S100 [22JA]

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

Motor vehicles: allow certain deductions for school bus owner-operators (see H.R. 2067), H2888 [5JN]

———encourage and accelerate the nationwide production, retail sale, and consumer use of new motor vehicles that are powered by alternative fuels or other advanced motor vehicle technologies (see S. 760), S3851 [24AP] (see H.R. 1864), H2280 [16MY]

———increase standard mileage rates for certain deductions for use of passenger automobiles (see H.R. 3502), H10066 [13DE]

———provide credits for modifications to inter-city buses required under the Americans With Disabilities Act (see S. 1192), S7878 [18JY] (see H.R. 915), H739 [7MR]

———simplify the excise tax on heavy truck tires (see S. 594), S2730 [22MR] (see H.R. 901), H649 [6MR]

———treatment of certain commercial power takeoff vehicles (see S. 875), S4890 [14MY] (see H.R. 1438), H1484 [4AP]

———treatment of clean-fuel vehicles by enterprise zone businesses (see H.R. 377), H165 [31JA]

Multinational Force and Observers: extend combat zone-related benefits to services performed in the Sinai (see H.R. 2066), H2888 [5JN]

NAFTA: provide incentives and job training grants for communities affected by migration of businesses and jobs to Canada or Mexico (see H.R. 1819), H2141 [10MY]

National Advisory Commission on Tax Reform and Simplification: establish (see H.R. 335), H163 [31JA]

National Commission on Marginal Tax Rates for the Working Poor: establish (see H.R. 1687), H1860 [2MY]

National Health Service Corps: reauthorize, amend scholarship and loan programs tax status and repayment rules, and simplify application process (see H.R. 1968), H2678 [23MY]

National Health Service Corps Loan Repayment Program: treatment of loan payments (see H.R. 1401), H1482 (see H.R. 1401), H1492 [4AP]

Native Americans: exempt income derived from natural resources-related activities by a member of an Indian tribe (see S. 655), S3152 [29MR]

———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]

———payment of State and local 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. 2726), H5333 [2AU]

———permanently extend the Indian employment credit and the depreciation rules for property used predominantly within an Indian reservation (see H.R. 224), H63 [6JA]

———provide a tax credit for the production of oil or gas from deposits held in trust for, or held with restrictions against alienation by, Indian tribes and Indian individuals (see S. 1106), S6920 [26JN]

———provide tax credits for Indian investment and employment (see H.R. 177), H61 [6JA]

———provide tax credits for Indian reservation economic development (see S. 558), S2388 [15MR]

———treatment of housing assistance programs (see S. 132), S101 [22JA]

Natural gas: provide a refundable tax credit against increased costs (see H.R. 610), H393 [14FE]

———treatment of gathering lines (see S. 593), S2730 [22MR] (see H.R. 276), H109 [30JA]

———treatment of natural gas pipelines, equipment, and infrastructure (see H.R. 2271), H3464 [21JN]

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

Natural resources: treatment of bonds issued to acquire renewable resources on land subject to conservation easement (see S. 822), S4245 [3MY] (see H.R. 1711), H1923 [3MY]

New York, NY: designate lower Manhattan as an empowerment zone authorized by the Community Renewal Tax Relief Act (see H.R. 3168), H7308 [24OC]

———encourage patronage of the hospitality, restaurant, and entertainment industries (see S. 1487), S10154 [3OC] (see H.R. 2940), H5926 [21SE]

———provide incentives for the recovery of businesses which were impacted by terrorist attacks (see H.R. 3402), H8842 [4DE]

———provide incentives to businesses that rebuild and invest in lower Manhattan (see H.R. 3373), H8731 [29NO]

Nonprofit organizations: improve access to tax-exempt debt for small non-profit health care and educational institutions (see S. 1038), S6318 [14JN]

———treatment (see H.R. 355), H164 [31JA]

Nuclear energy: deduction for decommissioning costs of nuclear powerplants (see H.R. 1702), H1923 [3MY]

———provide tax credits with respect to nuclear facilities (see S. 741), S3706 [6AP]

Organ donation: allow a credit against gross income (see H.R. 2090), H2956 [6JN]

Organ donors: allow a refundable credit to individuals who donate their organs at death (see H.R. 1872), H2280 [16MY]

Pensions: 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 employers maintaining a defined non-Government benefit plan to treat certain employee contributions as pretax employer contributions (see H.R. 3012), H6259 [3OC]

———allow expanded penalty-free withdrawals from certain retirement plans for unemployed employees of air carriers or manufacturers of aircrafts or aircraft parts or components (see H.R. 2968), H6056 [25SE]

———allow individual retirement accounts to exclude income from certain debt-financed real property from the tax on unrelated business taxable income (see H.R. 947), H826 [8MR]

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

———allow individuals who claim a religious exemption from the self-employment tax to establish certain retirement plans (see H.R. 838), H622 [1MR]

———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]

———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]

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

———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]

———expand pension benefits to those without retirement plans and provide additional protections to those who participate in the current system (see H.R. 3488), H10066 [13DE]

———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 consistent treatment of survivor benefits for public safety officers killed in the line of duty (see S. 881), S4939 [15MY] (see H.R. 710), H398 [14FE] (see H.R. 1727), H1924 [3MY]

———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]

———provide retirement security and pension reform (see H.R. 3445), H9238 (see H.R. 3446), H9239 [11DE]

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

———treatment of certain contributions made to retirement plans (see H.R. 3156), H7127 [17OC]

———treatment of certain survivor benefits (see S. 433), S1747 [1MR]

———treatment of Government pensions relative to Social Security benefits (see H.R. 2462), H3959 [11JY]

———waive early withdrawal penalty for distributions from qualified retirement plans to individuals called to active duty during the national emergency declared by the President (see S. 1531), S10640 [11OC]

———waive early withdrawal penalty for distributions from qualified retirement plans to individuals significantly affected by the terrorist attacks (see H.R. 3365), H8564 [28NO]

———waive limit on benefits from multiemployer plans (see H.R. 1603), H1658 [26AP]

Petroleum: decrease the class life for petroleum refinery property placed in service to comply with petroleum product specifications and certain emissions requirements (see H.R. 2741), H5334 [2AU]

———incentives to assist small refiners to comply with new regulations on sulfur content in diesel fuel (see H.R. 2502), H4013 [16JY]

———modify small refiner exception to the oil depletion deduction (see S. 1404), S9123 [5SE]

———provide incentives to increase the sale and use of certain ethanol and biodiesel fuels (see H.R. 2303), H3518 [25JN]

———provide tax credits for biodiesel blends in fuel (see S. 1058), S6448 [19JN]

———reduce the highway gasoline excise tax rate (see H.R. 1980), H2709 [24MY]

———repeal increases in motor fuel taxes (see H.R. 1694), H1923 [3MY]

———temporarily suspend and permanently repeal increases in motor fuel taxes (see H.R. 1575), H1555 [24AP]

———temporarily suspend motor fuel taxes (see H.R. 1833), H2183 [15MY] (see H.R. 1915), H2334 [17MY]

———temporary deduction for Federal, State, and local fuel taxes (see H.R. 2025), H2847 [25MY]

Pharmaceuticals: allow manufacturers a tax credit if they certify that the price of a drug in the U.S. is not greater than its price in Canada or Mexico (see H.R. 946), H826 [8MR]

———expand human clinical trials qualifying for the orphan drug tax credit (see S. 1341), S8704 [2AU] (see H.R. 1298), H1344 [29MR]

———treatment of direct-to-consumer advertisements of prescription drugs that fail to provide certain information to the consumer (see H.R. 2352), H3712 [27JN]

Political campaigns: apply graduated income tax rates for principal campaign committees of congressional candidates to comparable committees of candidates for State and local offices (see H.R. 1881), H2280 [16MY]

———exempt State and local political committees from certain notification and reporting requirements applicable to political organizations (see S. 527), S2306 [14MR] (see S. 744), S3706 [6AP] (see H.R. 527), H252 [8FE] (see H.R. 1544), H1554 [24AP] (see H.R. 1676), H1860 [2MY]

———permit churches and other houses of worship to engage in political campaigns (see H.R. 2357), H3802 [28JN]

———prohibit the use of public funds for political party conventions (see H.R. 27), H25 [3JA]

———public financing of congressional elections (see H.R. 2780), H5336 [2AU]

———terminate taxpayer financing of Presidential election campaigns (see H.R. 191), H62 [6JA]

———treatment of contributions to candidates for Federal office (see H.R. 2464), H3959 [11JY]

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

Postal Service: treatment of certain expenses of rural letter carriers relative to the business use of a personal vehicle (see S. 860), S4822 [10MY] (see H.R. 2350), H3712 [27JN]

Poverty: provide a credit for charitable contributions to fight poverty (see H.R. 673), H396 [14FE]

Power resources: clarify credit for producing fuel from a nonconventional source (see H.R. 3352), H8420 [27NO]

———encourage energy production (see H.R. 2267), H3464 [21JN]

———encourage the development and deployment of innovative and efficient energy technologies (see S. 933), S5438 [22MY] (see H.R. 1945), H2570 [22MY]

———enhance domestic oil and gas production (see H.R. 805), H507 [28FE]

———expand renewable resources production tax credit to include additional forms of renewable energy and expand investment tax credit to include equipment used to produce electricity from renewable resources (see H.R. 3493), H10066 [13DE]

———extend and modify tax credit for production of fuel from a nonconventional source (see S. 1547), S10693 [15OC]

———extend tax credit for production of fuel from a nonconventional source (see H.R. 794), H506 [28FE]

———extend tax credit for production of fuel from a nonconventional source to facilities that produce environmentally beneficial qualified fuels from coal (see S. 1718), S12001 [16NO]

———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. 1967), H2678 [23MY]

———incentives for renewable and alternative electric energy, alternative fuels and alternative fuel vehicles, energy efficiency and conservation, and demand management and distributive energy generation (see H.R. 2392), H3803 [28JN]

———incentives to encourage energy conservation, reliability, and production (see H.R. 2511), H4111 [17JY]

———include swine and bovine waste nutrients as a renewable energy resource under the renewable electricity production credit (see S. 1219), S8064 [23JY]

———provide a refundable tax credit against increased residential energy costs (see S. 293), S1218 [8FE]

———provide a tax credit for marginal oil and natural gas well production (see S. 1199), S7955 [19JY]

———transfer all excise taxes imposed on alcohol fuels to the Highway Trust Fund (see S. 1306), S8704 [2AU] (see H.R. 2808), H5337 [2AU]

———treatment of ethanol fuel (see H.R. 3116), H6780 [12OC]

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. 1007), S6008 [8JN] (see H.R. 991), H875 [13MR]

Professional employer organizations: clarify status in order to assist small businesses in providing employee benefits and collecting employment taxes (see S. 1305), S8703 [2AU]

Public lands: expand incentives for transferring land or easements for conservation purposes (see H.R. 960), H826 [8MR]

Public utilities: clarify the definition of contribution in aid of construction (see H.R. 582), H323 [13FE]

———exclude certain amounts received by power utilities from gross income as contributions to capital (see H.R. 2431), H3805 [28JN]

———treatment of private activity bonds for water and sewage facilities (see H.R. 2207), H3202 [14JN]

Public welfare programs: treatment of welfare recipients performing unpaid work relative to the earned income tax credit (see H.R. 593), H323 [13FE]

Puerto Rico: tax treatment (see H.R. 1612), H1658 [26AP]

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

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. 1050), H953 [15MR]

Railroads: provide a credit for expenditures for the maintenance of railroad tracks of certain railroads (see H.R. 3081), H6504 [10OC]

Rates (see S. 481), S1971 [7MR] (see S. 896), S5005 [16MY] (see H.R. 3), H505 [28FE] (see H.R. 445), H220 [7FE] (see H.R. 942), H825 [8MR] (see H.R. 1018), H927 [14MR] (see H.R. 1836), H2183 [15MY]

Rates (H.R. 3): consideration (see H. Res. 83), H739 [7MR]

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

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

Real estate: allow a deduction for premiums on private mortgage insurance (see H.R. 149), H60 [6JA]

———allow a deduction for real property taxes for individuals that do not itemize other deductions (see S. 1268), S8353 [27JY]

———allow first-time homebuyers to use tax-exempt loans from individual retirement accounts for downpayments (see H.R. 2022), H2847 [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 (see S. 677), S3274 [2AP] (see H.R. 951), H826 [8MR]

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

———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. 1105), H1010 [20MR]

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

———exclude from gross income discharges of indebtedness attributable to certain forgiven residential mortgage obligations (see S. 1282), S8464 [31JY] (see H.R. 13), H25 [3JA]

———exclusion of gain from the sale of a principal residence and the sale of farmland (see S. 362), S1463 [15FE]

———exclusion of gain from the sale of farmland (see H.R. 294), H110 [30JA]

———first-time homebuyers tax credit (see H.R. 211), H62 [6JA]

———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]

———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]

———payment of interest on escrow and impoundment accounts established to pay taxes and fire and hazard insurance premiums on federally mortgaged property (see H.R. 2208), H3202 [14JN]

———provide a higher purchase price limitation applicable to mortgage subsidy bonds based on median family income (see H.R. 43), H26 [3JA]

———restore partial deduction for personal interest to encourage economic recovery and avoid the need to borrow against home equity (see H.R. 2969), H6056 [25SE]

———tax 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]

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

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

———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]

Rental office furniture: classify as 5-year property for depreciation purposes (see S. 1322), S8704 [2AU] (see H.R. 3098), H6701 [11OC]

Research: allow designation of income tax refunds for use in NIH biomedical research programs (see H.R. 1340), H1407 [3AP]

———extend research and development tax credit (see S. 515), S2162 [12MR] (see H.R. 1137), H1012 [20MR]

———permanently extend research credit (see H.R. 1329), H1351 [30MR]

———permanently extend research credit and adjust the alternative incremental credit rates (see S. 41), S98 [22JA] (see H.R. 41), H25 [3JA]

———provide for an election to exchange research-related tax benefits for a refundable tax credit, for the recapture of refunds in certain circumstances (see S. 1049), S6318 [14JN] (see H.R. 2153), H3149 [13JN]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (see H.R. 2525), H4111 [17JY] (see H.R. 2717), H5332 [2AU]

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

Rural areas: promote and improve access to health care services (see H.R. 2157), H3149 [13JN]

Schaffert, Richard W.: relief (see H.R. 2432), H3805 [28JN]

Schools: authorize grants and expand tax incentives to States for the construction and renovation of public schools (see H.R. 625), H394 [14FE] (see H.R. 771), H505 [28FE]

———expand incentives for construction and renovation of public schools (see S. 905), S5005 [16MY] (see H.R. 1076), H954 [15MR]

———expand incentives for construction and renovation of public schools (H.R. 1076), consideration (see H. Res. 146), H2679 [23MY]

Securities: 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]

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

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

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

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

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

———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]

———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]

Senior citizens: allow a business credit for supported elderly housing (see S. 1886), S13943 [20DE]

———allow tax credits for donations of computers to community and senior centers (see S. 292), S1218 [8FE]

———treatment of property tax reduction vouchers received in exchange for volunteer work (see H.R. 925), H740 [7MR]

Shipping industry: treatment of certain foreign base company shipping income (see H.R. 3312), H8336 [16NO]

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. 666), S3215 [30MR] (see H.R. 2189), H3202 [14JN]

———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. 222), S914 [31JA]

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

———allow credit for dry and wet cleaning equipment that uses non-hazardous primary process solvents (see S. 1292), S8575 [1AU] (see H.R. 978), H875 [13MR]

———allow employers a tax credit for costs paid or incurred for employee health insurance expenses (see S. 674), S3274 [2AP]

———allow small business employers a credit for certain expenses for long-term training of employees in highly skilled small business trades (see H.R. 877), H648 [6MR]

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

———clarify that certain small businesses are permitted to use the cash method of accounting (see S. 336), S1394 [14FE] (see H.R. 656), H395 [14FE]

———clarify that personal service corporations may continue to use the cash method of accounting (see H.R. 1317), H1344 [29MR]

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

———enhance use of small ethanol producer tax credit (see S. 613), S2894 [26MR]

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

———expand the exclusion for qualified small business stock and increase the annual limit for incentive stock options (see S. 455), S1817 [5MR]

———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]

———expand the expense treatment for small businesses and provide a shorter recovery period for depreciation of certain restaurant buildings (see S. 236), S1012 [1FE]

———expand work opportunity credit for small business jobs creation (see S. 427), S1747 [1MR] (see H.R. 1414), H1483 (see H.R. 1414), H1492 [4AP]

———expand work opportunity credit to small business employees working or living in areas of poverty (see S. 545), S2388 [15MR]

———forgive interest payments on certain disaster loans and provide tax relief for concerns in the aftermath of terrorist attacks (see S. 1493), S10154 [3OC]

———improve access and choice relative to employee health care (see S. 858), S4590 [9MY] (see H.R. 1774), H2081 [9MY]

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

———increase estate tax deduction for family-owned business interests (see H.R. 585), H323 [13FE]

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

———phase in a full estate tax deduction for family-owned business interests (see S. 179), S568 [25JA]

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

———provide economic benefits (see H.R. 3159), H7127 [17OC]

———provide incentives to encourage small business health plans (see H.R. 2082), H2955 [6JN]

———repeal recognition of capital gain rule for home offices (see S. 945), S5615 [24MY]

———standards for determining employment status of independent contractors (see S. 837), S4416 [7MY] (see H.R. 1783), H2081 [9MY]

———treatment (see S. 189), S568 [25JA] (see S. 1676), S11719 [13NO] (see H.R. 1037), H952 [15MR]

———treatment of meal and entertainment expenses (see H.R. 1555), H1555 [24AP]

———treatment of welfare benefit funds for certain employer plans (see H.R. 2370), H3802 [28JN]

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

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]

———create individual accounts ensuring full benefits for all workers and their families, give Americans ownership of their retirement, and restore long-term solvency (see H.R. 3535), H10909 [19DE]

———create personal guarantee accounts ensuring full benefits for all workers and their families, restore long-term solvency, and make certain benefit improvements (see H.R. 3497), H10066 [13DE]

———disclose to State and local law enforcement agencies individuals using Social Security numbers of others to claim tax benefits (see H.R. 2077), H2955 [6JN]

———disclosure of employer's share of taxes paid for old-age, survivors, disability, and hospital insurance for the employee in addition to the total amount of such taxes for such employee (see H.R. 1584), H1604 [25AP]

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

———impose a tax on certain unearned income and provide tax relief by reducing the rate of the payroll tax (see H.R. 1573), H1555 [24AP]

———include additional information in account statements (see S. 354), S1462 [15FE] (see H.R. 634), H394 [14FE]

———increase individual income tax rates and deposit increased funds into the Social Security trust funds (see H.R. 2935), H5926 [21SE]

———phase out taxation of benefits (see S. 181), S568 [25JA]

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

———repeal tax increase on benefits (see S. 237), S1012 [1FE] (see H.R. 122), H59 (see H.R. 192), H62 [6JA]

———strengthen working families by improving responsible fatherhood and child support programs and expanding certain tax credits, block grants, and child care programs (see S. 685), S3340 [3AP]

———treatment of benefits (see H.R. 1532), H1499 [4AP] (see H.R. 2106), H2997 [7JN] (see H.R. 2548), H4215 [18JY]

———treatment of tax-exempt interest relative to benefits and income determination (see H.R. 209), H62 [6JA]

———treatment under balanced budget constitutional amendment (see S.J. Res. 2), S101 [22JA]

Solar energy: allow credit for residential solar energy property (see S. 465), S1897 [6MR] (see H.R. 2076), H2955 [6JN]

———provide interest-free source of capital to cover costs of installing residential solar energy equipment (see H.R. 1969), H2678 [23MY]

Space policy: encourage the development of a cost effective commercial space transportation industry (see H.R. 2177), H3201 [14JN]

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

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

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

States: prohibit from imposing a discriminatory tax on income earned within such State by nonresidents (see S. 759), S3851 [24AP]

Tax-exempt organizations: permit participation in political campaigns (see H.R. 277), H109 [30JA]

———provide comparable unrelated business taxable income treatment to those with interests in S corporations to treatment of such organizations with interests in partnerships (see H.R. 2846), H5454 [6SE]

———provide tax-exempt status for organizations created by a State to provide property and casualty insurance coverage for property (see H.R. 1789), H2082 [9MY]

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

———treatment of long-term vehicle storage by tax-exempt organizations which conduct county and similar fairs (see H.R. 986), H875 [13MR]

———treatment of the sale of certain property used in the performance of an exempt function (see H.R. 1359), H1408 [3AP]

Teachers: encourage national board certification by increasing subsidies to pay fee, heightening awareness of process, and providing tax incentives (see S. 262), S1063 [6FE]

Technology: treatment of depreciation of computers and other technological equipment, software, and certain auction-acquired telecommunications licenses (see H.R. 2981), H6135 [2OC]

———treatment of printed wiring boards and printed wiring assembly equipment (see H.R. 1934), H2570 [22MY]

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

———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 tax benefits for small businesses and repeal the Federal communications excise tax (see H.R. 2761), H5335 [2AU]

———treatment of depreciation of wireless telecommunications equipment (see S. 640), S3052 [28MR] (see H.R. 1268), H1294 [28MR]

Telephones: repeal excise tax on telephone use and other communications services (see S. 234), S1012 [1FE] (see H.R. 236), H64 [6JA]

Territories: treatment of distilled spirits in Puerto Rico and the Virgin Islands (see H.R. 3114), H6780 [12OC]

Terrorism: allow taxpayers to designate income tax refunds for a Phoenix Fund for Victim Assistance (see H.R. 2902), H5736 [19SE]

———allow taxpayers to designate income tax refunds for the benefit of victims of the terrorist attacks against the World Trade Center, Pentagon, and Somerset County, PA (see H.R. 2938), H5926 [21SE]

———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]

———provide incentives to commercial researchers to develop technologies and drugs to prevent and treat illnesses associated with a biological or chemical weapons attack (see S. 1764), S12369 [4DE]

———provide relief for U.S. military or civilian employees who are victims of terrorist attacks (see S. 1423), S9395 [13SE] (see H.R. 3500), H10066 [13DE]

———provide relief for victims of terrorist attacks involving anthrax (see S. 1720), S12001 [16NO]

———provide relief for victims of the terrorist attacks against the World Trade Center, Pentagon, and Somerset County, PA (see S. 1433, 1440), S9504 [19SE] (see H.R. 2884), H5615 [13SE]

———provide that no organization providing support to terrorists shall be qualified for tax-exempt status (see H.R. 3583), H10964 [20DE]

———treatment of certain terrorist attack zone compensation of civilian uniformed personnel (see S. 1446), S9620 [21SE] (see H.R. 3137), H6918 [16OC] (see H.R. 3433), H9077 [6DE] (see H.R. 3601), H10965 [20DE]

Tobacco products: dedicate revenues from tobacco tax increases for use in buying out tobacco quota (see H.R. 2334), H3711 [27JN]

———exclude from gross income payments made to tobacco quota and allotment holders and tobacco growers pursuant to the settlement agreement between a State and tobacco product manufacturers (see H.R. 769), H505 [28FE]

Tourist trade: allow individuals a temporary deduction for certain travel expenses (see H.R. 3281), H8132 [13NO]

———encourage patronage of the travel, hospitality, restaurant, and entertainment industries (see H.R. 3143), H6919 [16OC]

———provide tax and other incentives to maintain a vibrant travel and tourism industry (see H.R. 3550), H10909 [19DE]

———provide tax and other incentives to maintain a vibrant travel and tourism industry, to keep working people working, and to stimulate economic growth (see S. 1500), S10287 [4OC] (see H.R. 3041), H6379 [4OC] (see H.R. 3140), H6919 [16OC]

———treatment of deposits and similar amounts received by a tour operator for a tour arranged by such operator (see S. 1496), S10154 [3OC] (see H.R. 2618), H4540 [24JY]

Transportation: allow a deduction for mass transit expenses (see H.R. 1959), H2678 [23MY]

———allow an employer tax credit for the costs of providing certain transportation fringe benefits to employees (see H.R. 906), H739 [7MR]

———extend the transportation fringe benefit to bicycle commuters (see H.R. 1265), H1294 [28MR]

———provide a refundable tax credit for recreational travel costs (see S. 1583), S11105 [25OC]

———provide a uniform dollar limitation for transportation fringe benefits excludable from gross income (see S. 217), S707 [30JA] (see H.R. 318), H162 [31JA]

———repeal motor fuel excise taxes which remain in the general fund of the Treasury on railroads and inland waterway transportation (see S. 661), S3152 [29MR] (see H.R. 1024), H928 [14MR]

Travel: allow a temporary deduction for the cost of airline tickets and other personal travel expenses (see H.R. 3079), H6504 [10OC]

Trucking industry: exempt feed truck chasis from excise tax on heavy trucks and trailers (see S. 1092), S6664 [22JN]

———prorate the heavy vehicle use tax between the first and subsequent purchasers of the same vehicle in one taxable period (see S. 878), S4939 [15MY]

U.N.: prohibit U.S. contributions relative to U.N. proposals to impose taxes or fees on U.S. citizens (see H.R. 198), H62 [6JA]

Unemployment: allow expanded penalty-free withdrawals from certain retirement plans during periods of unemployment (see H.R. 3489), H10066 [13DE]

———eligibility for compensation for individuals leaving employment relative to victimization by sexual harassment or loss of child care (see H.R. 592), H323 [13FE]

———eligibility of part-time employees for unemployment compensation (see H.R. 773), H505 [28FE]

———repeal Federal surtax (see H.R. 3097), H6701 [11OC]

———repeal the inclusion in gross income of unemployment compensation (see S. 1599), S11286 [31OC] (see H.R. 886), H648 [6MR] (see H.R. 2254), H3357 [20JN]

Unified credit: increase the exclusion equivalent (see H.R. 759), H442 [27FE]

United Mine Workers of America: provide additional sources of revenue to the Combined Benefit Fund and Benefit Plan (see H.R. 3567), H10964 [20DE]

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

Veterans: eligibility for mortgage revenue bond financing (see S. 97), S100 [22JA] (see S. 615), S2894 [26MR] (see H.R. 959), H826 [8MR]

———extend the work opportunity credit to encourage the hiring of certain veterans (see S. 1145), S7193 [29JN]

———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. 1754), H2021 [8MY]

Volunteer firefighters: treatment of health care subsidy payments made to employers on behalf of volunteer firefighters (see H.R. 1651), H1715 [1MY]

Volunteer workers: treatment of certain stipends paid from a State program to volunteer workers who have attained age 60 (see H.R. 924), H740 [7MR]

———treatment of national service educational awards (see S. 477), S1971 [7MR]

Weapons: clarify application of the excise tax imposed on bows and arrows (see S. 1722), S12001 [16NO] (see H.R. 2001), H2710 [24MY]

Women: protect breastfeeding by new mothers, establish performance standard for breast pumps, and allow tax credit for enabling mothers to breastfeed or express milk at work (see H.R. 285), H110 [30JA]

Chronologies

Worker dislocation in the taconite industry on the iron range in Minnesota, S2284 [14MR]

Cloture motions

Bankruptcy: amend laws (H.R. 333), S7554 [12JY], S7734 [17JY]

———amend laws (H.R. 333), motion to proceed, S7361 [9JY], S7553 [12JY]

———amend laws (S. 420), S2146 [12MR], S2297 [14MR]

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]

Conference reports

Economic Growth and Tax Relief Reconciliation Act (H.R. 1836), H2726-H2824 [25MY]

Setting Forth the Federal Budget for 2001-2011 (H. Con. Res. 83), H1864-H1911 [3MY], H1957-H2004 [8MY]

Cost Estimates

Bankruptcy Abuse Prevention and Consumer Protection Act (H.R. 333): CBO, E248-E252 [28FE]

Descriptions

Cash Accounting for Small Business Act (S. 336), S1422 [14FE]

Home-Office Deduction Simplification Act (S. 945), S5618 [24MY]

Independent Contractor Determination Act (S. 837), S4421 [7MY]

Self-Employed Health Insurance Fairness Act (S. 29), S302 [22JA]

Small Business Leads to Economic Recovery Act (S. 1493), S10163-S10165 [3OC]

Small Business Works Act (S. 189), S579 [25JA]

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]

Explanations

Abusive Tax Shelter Shutdown Act (H.R. 2520), H4024-H4028 [17JY]

Broadband Internet Access Act (H.R. 267), E47 [30JA]

Broadband Internet Access Act (S. 88), S345 [22JA]

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]

Senate Bipartisan Compromise—Establishment of a September 11 Victims' Compensation Fund, S9564 [21SE]

Victims of Terrorism Relief Act (H.R. 2884): Committee on Taxation (Joint), H5609 [13SE]

Victims of Terrorism Relief Act (S. 1440), S9513 [19SE]

Victims of Terrorism Tax Relief Act (H.R. 2884): Committee on Taxation (Joint), H10127-H10138 [13DE]

Factsheets

Home Energy Assistance Tax (HEAT) Act (S. 293), S1224 [8FE]

Hope for Children Act (H.R. 622), H2297 [17MY]

Principles for Economic Stimulus, S11318 [1NO]

Histories

California Hospital Seismic Mandate: California Healthcare Association, E685 [1MY]

Congressional Budget Act (1974), S1890-S1894 [6MR]

Introductions

Budget revenue proposals (1993): Committee on Taxation (Joint), S3399 [4AP]

Letters

Artist-Museum Partnership Act: Ben Cameron, Theatre Communications Group, Inc., S3445 [4AP]

———Maxwell L. Anderson, Whitney Museum of American Art, S3444 [4AP]

———Millicent Hall Gaudieri, Association of Art Museum Directors, S3445 [4AP]

———Peter C. Marzio, Houston, TX, Museum of Fine Arts, S3445 [4AP]

Bankruptcy Abuse Prevention and Consumer Protection Act: Representative Oxley, Committee on Financial Services (House), H515 [1MR]

———Representative Sensenbrenner, Committee on the Judiciary (House), H516 [1MR]

———several women's and children's organizations, H520 [1MR]

———U.S. Chamber of Commerce, H522 [1MR]

Bankruptcy Reform Act: Randall J. Newsome, U.S. Bankruptcy Court, Northern District of California, S1949 [7MR]

———several law professors, S2334 [15MR]

———several women's and children's organizations, S1812 [5MR]

Bankruptcy reform small business provisions: Elizabeth Warren, Harvard University Law School, S2033 [8MR]

———James I. Shepard, National Bankruptcy Review Commission, S2051 [8MR], S2470 [19MR]

———Jeffery J. Hartley, National Bankruptcy Review Commission, S2470 [19MR]

———Stephen H. Case, National Bankruptcy Review Commission, S2470 [19MR]

Bipartisan Patient Protection Act, S6497 [20JN], S6855 [25JN]

———Bill Merry, Jr., Herndon & Merry, Inc., S6651 [22JN]

———Billy G. Rogers, Jr., Billy Rogers Plumbing, Heating & Air Conditioning, Inc., S6651 [22JN]

———Frank J. Nemec, S6509 [20JN]

———John W. Dillard, Jr., Dillard Door & Specialty Co., Inc., S6651 [22JN]

———Kathleen Sebelius, National Association of Insurance Commissioners, S6493 [20JN]

———Margaret LaMontagne, Executive Office of the President, S6652 [22JN]

———Michael Marcum, S6889 [26JN]

———R.I. Christensen, Christensen & Griffith Construction Co., S6482 [20JN]

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

Economic Recovery and Homeland Defense Act: John Engler and Paul E. Patton, National Governors' Association, S11739 [14NO]

Economic revival plan: several economists and public policy advocates, E1739 [25SE]

Encourage national board certification by teachers by increasing subsidies to pay fee, heightening awareness of process, and providing tax incentives: Mary Elizabeth Teasley, National Education Association, S1085 [6FE]

Feeding Needy Families Act: Ed Schaub, Kentucky Harvest (organization), S4119 [1MY]

———Howard Sparks, Salvation Army, S4119 [1MY]

———Stan Curtis, USA Harvest (organization), S4119 [1MY]

———Steven C. Anderson and Lee Culpepper, National Restaurant Association, S4119 [1MY]

———Terrie M. Dort, National Council of Chain Restaurants, S4119 [1MY]

———William E. Henderson III, Northern Kentucky Harvest (organization), S4119 [1MY]

Free legal services relative to relief funds for victims of the terrorist attacks against the World Trade Center, Pentagon, and Somerset County, PA: Leo V. Boyle, Association of Trial Lawyers of America, S9599 [21SE], H5911, H5914 [21SE]

Guarantee Federal remedies that hold health plans accountable for medical decisions and limit non-economical and punitive damages: Frank M. Fitzgerald, Michigan Office of Financial and Insurance Services, H5272 [2AU]

Health Care Access Improvement Act: Richard W. Valachovic, American Dental Education Association, S2585 [20MR]

Increase deductibility of professional development expenses for teachers and allow credits for those who provide classroom materials: Mary Elizabeth Teasley, National Education Association, S5079 [17MY], S5498 [23MY]

Internet Tax Moratorium and Equity Act: e-Fairness Coalition, S2133 [9MR]

———several State and local government organizations, S2133 [9MR]

Internet Tax Nondiscrimination Act: several State and local government organizations, S11913 [15NO]

IRS notification of taxpayer refund: Colleen M. Kelley, National Treasury Employees Union, S7401 [10JY]

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]

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]

Setting Aside for a Valuable Education (SAVE) Act: George Thomas, College Savings Plans Network (organization), S1419 [14FE]

Small Business Works Act: Dan Danner, National Federation of Independent Business, S581 [25JA]

———John S. Satagaj, Small Business Legislative Council, S580 [25JA]

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

Tax notification and reporting requirements of State and local political organizations: Susan Parnas Frederick, National Conference of State Legislatures, S2800 [23MR]

Tax treatment of tuna imports: Christopher Lischewski, Bumble Bee Seafoods, Inc., H6419 [5OC]

TEACHER Tax Credit Act: Jean H. Bankos, Virginia Education Association, S919 [31JA]

———Mary Elizabeth Teasley, National Education Association, S918 [31JA]

Travel America Now Act: William S. Norman, Travel Industry Recovery Coalition, S11605 [8NO]

Travel and tourism aid to certain businesses that have been affected by the terrorist attacks: Marilyn Carlson Nelson, Carlson Cos., S13674 [19DE]

Treatment of certain spousal income for purposes of bankruptcy means testing: Charles C. Shainberg, American Academy of Matrimonial Lawyers, S2346 [15MR]

Lists

Amendments to S. 420, Bankruptcy Reform Act, S2053 [8MR]

Components to amend H.R. 3090, Economic Security and Recovery Act, S12040 [27NO]

Important issues from the first 100 days of the George W. Bush Administration, H2075-H2077 [9MY]

Newspaper editorials opposing H.R. 333, Bankruptcy Abuse Prevention and Consumer Protection Act, S7540 [12JY]

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

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

Small Business Legislative Council, S580 [25JA]

Supporters of H.R. 778, Energy Efficient Buildings Incentives Act, E240 [28FE]

Supporters of S. 1052, Bipartisan Patient Protection Act, S6404-S6406, S6432 [19JN], S6510 [20JN], S6890 [26JN], S7074 [28JN]

Travel Industry Recovery Coalition, S11605 [8NO]

Memorandums

Politics After the Attack—A Report on Democracy Corps' New National Survey and Focus Groups: Democracy Corps (organization), S13890 [20DE]

Recent Economic Conditions' Impact on the 10-Year Projection of the Federal Budget Surplus: Alan Blinder, Gene Sperling, and Jason Furman, S3513 [5AP]

Messages

Faith-Based and Community Groups Initiatives: President Bush, S705 [30JA], H87 [30JA]

Tax Relief: President Bush, S1218 [8FE], H238 [8FE]

Motions

Bankruptcy: amend laws (H.R. 333), H599 [1MR], H4953 [31JY]

———amend laws (S. 420), S1962 [7MR], S2051 [8MR], S2179, S2187, S2196 [13MR], S2276, S2291, S2293 [14MR], S2336 [15MR]

Budget: revising and setting forth the Federal budget for 2001-2011 (H. Con. Res. 83), S3261 [2AP], S3495 [5AP], H1507 [24AP]

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]

Economy: provide incentives for economic recovery (H.R. 3090), H7280 [24OC]

———provide incentives for economic recovery (H.R. 3529), H10867 [19DE]

Electronic commerce: extend the moratorium on the taxation of Internet and interactive computer service commerce (H.R. 1552), S11914 [15NO]

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

———reduce marriage tax penalty by adjusting rate brackets, standard deductions, and the earned income tax credit and increase child credits (H.R. 6), H1326 [29MR]

Health: protection of enrollees in managed care plans and HMO's (H.R. 2563), H5285 [2AU]

———protection of enrollees in managed care plans and HMO's (S. 1052), S6403 [19JN], S6634 [22JN], S6870 [26JN], S6963 [27JN], S7015, S7025, S7054 [28JN], S7130, S7131, S7136, S7138, S7142, S7145, S7148, S7153 [29JN]

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

Rates (H.R. 3), H806, H807 [8MR]

———consideration (H. Res. 83), H758, H760 [8MR]

Rates (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]

Terrorism: provide relief for victims of the terrorist attacks against the World Trade Center, Pentagon, and Somerset County, PA (H.R. 2884), H10120 [13DE]

Outlines

Biological and Chemical Weapons Countermeasures Research Act (S. 1764), S12384 [4DE]

Press releases

Technology Education and Training Act: American Society for Training and Development, S3859 [24AP]

———Information Technology Association of America, S3858 [24AP]

———Technology Workforce Coalition, S3858 [24AP]

Proposals

Protections for Vulnerable Americans: National Governors' Association, S11739 [14NO]

Remarks in House

Adoption: treatment of expenses (H.R. 622), H2288-H2298 [17MY]

———treatment of expenses (H.R. 622), consideration (H. Res. 141), H2285-H2288 [17MY]

African Americans: relief from Federal tax liability arising from the resolution of discrimination claims by farmers against the Dept. of Agriculture (H.R. 1856), E806 [15MY]

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

———ensure that income averaging for farmers does not increase a farmer's liability for the alternative minimum tax (H.R. 658), E175 [14FE]

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

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. 1987), E934 [24MY]

Alternative minimum tax: allow personal exemptions (H.R. 596), E169 [13FE]

———rates, H2648, H2651 [23MY], H2830 [25MY]

———repeal (H.R. 871), E287 [6MR]

———repeal (H.R. 873), E289 [6MR]

———repeal limitation on the use of foreign tax credits (H.R. 1600), E637 [26AP]

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

Amtrak: 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]

Animals: increase the availability of drugs for minor species and rare diseases in all animals (H.R. 1956), E904 [23MY]

———treatment of sale of certain animals associated with educational programs (H.R. 1599), E645 [26AP]

Armed Forces: allow a refundable credit to members of the Armed Forces who serve on active duty during a taxable year (H.R. 1299), E485 [29MR]

Arts and humanities: allow deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (H.R. 1598), E641 [26AP]

Bankruptcy: amend laws (H.R. 333), H133-H135 [31JA], H510, H517-H601 [1MR], H4953-H4955 [31JY], E248 [28FE], E274 [5MR], E305 [7MR], E399 [20MR], E1148 [19JN]

———amend laws (H.R. 333), consideration (H. Res. 71), H512-H517 [1MR]

———amend laws (H.R. 333), motion to instruct conferees, H4953, H4954 [31JY]

———amend laws (H.R. 333), motion to recommit, H599, H600 [1MR]

Budget: allocation of funds, H446, H468 [28FE], H722-H738 [7MR], H744, H745, H748-H758, H763-H793, H799-H804, H807, H811, H812, H813, H815-H821 [8MR], H834, H837, H838, H857 [13MR], H1153, H1157, H1173 [27MR], H2391 [22MY], H5043, H5044 [1AU]

———constitutional amendment to require balanced budget and greater accountability in the enactment of tax legislation (H.R. 79), E6 [3JA]

———revising and setting forth the Federal budget for 2001-2011 (H. Con. Res. 83), H1148-H1154, H1156-H1176, H1179-H1186 [27MR], H1201-H1271, H1275, H1278, H1281-H1292 [28MR], H1389 [3AP], H1470 [4AP], H1507 [24AP], E502 [29MR], E504 [30MR]

———revising and setting forth the Federal budget for 2001-2011 (H. Con. Res. 83), conference report, H1913-H1915 [3MY], H1935, H1945-H1950 [8MY], H2035-H2049, H2064, H2066, H2072-H2079 [9MY], H2337 [21MY], E844 [17MY]

———revising and setting forth the Federal budget for 2001-2011 (H. Con. Res. 83), consideration (H. Res. 100), H1193-H1201 [28MR]

———revising and setting forth the Federal budget for 2001-2011 (H. Con. Res. 83), consideration of conference report (H. Res. 136), H2026-H2035 [9MY]

———revising and setting forth the Federal budget for 2001-2011 (H. Con. Res. 83), motion to instruct conferees, H1507-H1515 [24AP]

———revising and setting forth the Federal budget for 2001-2011 (H. Con. Res. 83), recommit conference report (H. Res. 134), H1951-H1956 [8MY]

———treatment of any budget surpluses, H208, H210-H212 [7FE], H307-H309 [13FE], H359-H365 [14FE], H414 [27FE], H630 [6MR], H834 [13MR], H1158, H1160, H1161, H1166, H1169, H1170 [27MR], H1389 [3AP], H1512, H1513 [24AP], H2064 [9MY], H2961 [7JN], H5380-H5387 [5SE], H5492 [11SE], E1061 [8JN], E2355 [20DE]

———treatment of public debt, H753 [8MR], H1204, H1221, H1261 [28MR]

———use of real-world forecasts in assessing tax policy and spending habits, H2983 [7JN]

Bush, President: proposal to expand the participation of faith-based organizations in the provision of social services, H88 [30JA], H135 [31JA], H2893 [6JN], H3452-H3463 [21JN], E64 [30JA], E1089 [13JN]

Business and industry: disallow benefits claimed to arise from corporate transactions without substantial economic substance (H.R. 2520), H4023 [17JY]

———enhance competitiveness of the U.S. leasing industry (H.R. 1493), E552 [5AP]

———prevent companies from reinsuring income in Bermuda or other tax havens to avoid paying U.S. income tax (H.R. 1755), E755 [8MY]

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

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

CERCLA: treatment of certain settlement funds (H.R. 3530), E2346 [20DE]

Charities: treatment of charitable contributions to public charities for use in medical research (H.R. 744), E221 [27FE]

Children and youth: establish incentives to improve the quality of child care and expand alternatives for families with children (H.R. 253), E80 [31JA]

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, H5011, H5042 [1AU]

COBRA: extend the basic period for health care continuation, further extend coverage for individuals age 55 or older, and provide for a refundable tax credit for premiums (H.R. 2005), E926, E933 [24MY]

Colleges and universities: expand the Hope Scholarship credit for certain expenses and exempt certain Federal education grants when taking expenses into account (H.R. 2219), H3232 [19JN]

———simplify reporting requirements relative to higher education tuition and related expenses (H.R. 3346), H8801-H8803 [4DE], E2259 [12DE]

Colorado: results of 4th Congressional District constituent survey on national issues, E105 [6FE]

Community development: expand areas designated as renewal communities based on new census data (H.R. 3100), E1866 [12OC]

———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]

Computers: allow qualified technological equipment and computer software to be expensed (H.R. 1411), E569 [5AP]

———extend and expand the enhanced deduction for charitable contributions of computers to provide public access to computers (H.R. 2281), H3698 [27JN]

———incentives to ensure timely and equitable access to the Internet over current and future generations of broadband capability (H.R. 267), E47 [30JA]

———treatment of depreciation of computer equipment (H.R. 1895), E843 [17MY]

Congress: accomplishments of the 107th Congress, H9319 [12DE], H10143 [13DE], H10952 [20DE]

Conservation of energy: allow a refundable credit for expenditures for renewable energy property (H.R. 2179), E1108 [14JN]

———allow a tax credit for certain energy-efficient property, H5045 [1AU]

———provide credits for constructing energy efficient homes or improving existing homes, E1568 [3AU]

———provide incentives to reduce energy consumption (H.R. 778), E230, E240 [28FE]

Constitutional amendments: require a two-thirds majority on the passage of legislation increasing taxes (H.J. Res. 41), H1568-H1582 [25AP], E660, E661 [26AP]

———require a two-thirds majority on the passage of legislation increasing taxes (H.J. Res. 41), consideration (H. Res. 118), H1563-H1567 [25AP]

Corporate alternative minimum tax: repeal, H7255, H7269-H7271 [24OC], E1926 [25OC]

Corporations: 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]

———deny employers a deduction for payments of excessive compensation (H.R. 2691), E1481 [1AU]

———encourage contributions to faith-based organizations, H4251 [19JY]

———provide corporate income tax rate reductions (H.R. 872), E287 [6MR]

Courts: impose excise tax on persons who acquire structured settlement payments in factoring transactions (H.R. 1514), E534 [4AP], E549 [5AP]

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

Democratic Party: national agenda, H2072-H2079 [9MY]

Dept. of Defense: ensure that Federal construction contractors abide by State tax, employment, and licensing regulations (H.R. 588), E159 [13FE]

———treatment of water and sewage disposal property conveyed under the privatization program (H.R. 2130), E1077 [12JN]

Depts. of Veterans Affairs and HUD, and sundry independent agencies: veterans health care, public housing, homeless shelters, EPA enforcement, and Corp. for National and Community Service funding through reductions in tax cut, H4654-H4659, H4670, H4682-H4686 [26JY]

District of Columbia: provide full voting representation in Congress and exempt residents from paying Federal income taxes until such voting representation takes effect (H.R. 1193), E439 [22MR]

Domestic policy: effect of political party objectives on the economy, H212-H216 [7FE]

Earned Income Tax Credit Compliance Initiative: funding, H4588 [25JY]

Earthquakes: provide incentives to encourage private sector efforts to reduce earthquake losses and establish a national disaster mitigation program (H.R. 1669), E685 [1MY]

Ecology and environment: permanently extend environmental remediation costs (H.R. 1439), E566 [5AP]

Economic Growth and Tax Relief Reconciliation Act: provide retroactive implementation and repeal sunset on individual income tax rate reductions (H.R. 3050), E2366 [20DE]

Economy: national objectives priority assignments, H279 [13FE], H771 [8MR], H1153 [27MR], H1540-H1542 [24AP], H2565 [22MY], H5380-H5387 [5SE], H5478, H5482-H5484 [10SE], H6440 [9OC], H8636-H8643 [29NO], E1739 [25SE]

———provide a short-term safety net for individuals losing their jobs and an economic boost (H.R. 3341), H8556 [28NO]

———provide for the payment of emergency extended unemployment compensation, H9332 [12DE]

———provide incentives for economic recovery (H.R. 3090), H6784, H6785 [16OC], H6923 [17OC], H7208 [23OC], H7220, H7221, H7222, H7223, H7236, H7282, H7284, H7285, H7294-H7301, H7307 [24OC], H7311, H7312 [25OC], H7359 [30OC], H7857, H7858, H7888 [7NO], H7913, H7914 [8NO], H8121-H8126 [13NO], H8136, H8137, H8168-H8174 [14NO], H8184, H8185 [15NO], H8408-H8413 [27NO], H8424, H8425, H8426, H8427, H8429, H8535 [28NO], H8636-H8643 [29NO], H8742 [30NO], H8845, H8847, H8890, H8908-H8914 [5DE], H9056 [6DE], H9244, H9246, H9324, H9328, H9332 [12DE], H10057, H10060, H10144-H10148 [13DE], H10177, H10178, H10208, H10226-H10235 [18DE], E1916 [17OC], E1925, E1926, E1929 [25OC], E1942, E1959 [30OC], E2017 [6NO], E2039 [8NO], E2102 [15NO]

———provide incentives for economic recovery (H.R. 3090), consideration (H. Res. 270), H7225-H7236 [24OC]

———provide incentives for economic recovery (H.R. 3090), motion to recommit, H7256, H7280, H7281 [24OC]

———provide incentives for economic recovery (H.R. 3529), H10827-H10887 [19DE], E2325 [19DE], E2349, E2355, E2400 [20DE]

———provide incentives for economic recovery (H.R. 3529), consideration (H. Res. 320), H10820-H10827 [19DE]

———provide incentives for economic recovery (H.R. 3529), consideration (H. Res. 320)—same-day consideration (H. Res. 319), H10495-H10503 [19DE]

———provide incentives for economic recovery (H.R. 3529), motion to recommit, H10867, H10885 [19DE]

Education: allow tax credits for public and nonpublic elementary and secondary education expenses, E2292 [14DE]

———allow tax credits for public and nonpublic elementary and secondary education expenses (H.R. 368), H2417 [22MY], E73 [31JA]

———allow tax crele school-tuition organizations (H.R. 370), E77 [31JA]

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

———expand the Hope Scholarship credit to elementary and secondary school expenses (H.R. 2410), E1262 [29JN]

———expand the teacher loan forgiveness programs under the guaranteed and direct student loan programs (H.R. 2765), E1529 [3AU]

———expand the teacher loan forgiveness programs under the guaranteed and direct student loan programs (H.R. 489), E133 [7FE]

———give States freedom and flexibility to hire teachers, H9323 [12DE]

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

———provide a credit to public elementary and secondary school teachers for teaching expenses (H.R. 1477), E563 [5AP]

———provide a credit to public elementary and secondary school teachers for teaching expenses, professional development expenses, and student education loans (H.R. 703), E186 [14FE]

———provide grants to expand public school choice and assist charter schools with start-up costs and incentives for States to provide per pupil facilities funding programs, H2301 [17MY]

———provide tax credit for elementary and secondary school personnel (H.R. 2411), E1262 [29JN]

———provide tax credit for elementary and secondary school teachers (H.R. 369), H2417 [22MY], E71 [31JA]

———repeal limit on the allowance of a deduction of interest on higher education loans (H.R. 686), H354 [14FE]

———spending of a greater percentage of Federal tax dollars on children's classrooms, H2520, H2521 [22MY], H2642 [23MY]

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

———treatment of higher education expenses (H.R. 1777), E766 [10MY]

Elections: establish a temporary checkoff on income tax returns to provide funds to States for Federal election administration improvement (H.R. 1025), E356 [14MR]

Electric power: extension of the credit for producing electricity from certain renewable resources to include landfill gas, H5045 [1AU]

———extension of the credit for producing electricity from certain renewable resources to include landfill gas (H.R. 1863), E839 [17MY]

———extension of the credit for producing electricity from wind, E1568 [3AU]

———extension of the credit for producing electricity from wind (H.R. 876), E314 [8MR]

———modify the depreciation of property used in the generation of electricity (H.R. 1802), E786 [10MY]

Electronic commerce: extend the moratorium on the taxation of Internet and interactive computer service commerce (H.R. 1552), H6803-H6808 [16OC], E1966 [31OC]

———make permanent the moratorium on the taxation of Internet and interactive computer service commerce (H.R. 2526), E1349 [18JY]

Employment: exclude certain severance payments from gross income and provide a refundable credit for job training expenses of older long-time employees who are laid off (H.R. 3001), E1773 [2OC]

———extend the work opportunity credit and the welfare-to-work credit (H.R. 1238), E460 [27MR]

———treatment of telecommuting (H.R. 1012), E341 [13MR]

Executive Office of the President: establishment of White House Office of Faith-Based and Community Initiatives, H88 [30JA], H135 [31JA], E64 [30JA]

Families and domestic relations: allow credits for dependents within a household (H.R. 1126), H1126 [27MR]

———eliminate marriage tax penalty, H113 [31JA], H170 [6FE], H365-H367 [14FE]

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

———exclusion from gross income for foster care payments relative to certain nongovernmental placement agencies (H.R. 586), H2166-H2168 [15MY], E809 [16MY]

———expand Federal tax refund intercept program for parents delinquent on child support to cover children who are not minors (H.R. 869), E280 [6MR]

———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]

———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 marriage tax penalty by adjusting rate brackets, standard deductions, and the earned income tax credit and increase child credits (H.R. 6), H1125 [27MR], H1273 [28MR], H1302-H1329 [29MR], H1469 [4AP], E503 [30MR], E583 [5AP]

———reduce marriage tax penalty by adjusting rate brackets, standard deductions, and the earned income tax credit and increase child credits (H.R. 6), consideration (H. Res. 104), H1297-H1302 [29MR]

———reduce marriage tax penalty by adjusting rate brackets, standard deductions, and the earned income tax credit and increase child credits (H.R. 6), motion to recommit, H1327, H1328 [29MR]

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

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

———treatment of child tax credit and other nonrefundable credits relative to alternative minimum tax (H.R. 468), E115 [6FE]

Federal employees: non-payment of Federal income taxes, H3211 [19JN]

Federal-State relations: allow a deduction for State and local sales taxes in lieu of State and local income taxes (H.R. 322), H132, H133, H135 [31JA]

———establish a Federal tax refund offset program for State and local governments (H.R. 3261), E2033 [8NO]

———provide Federal reimbursement to State and local governments for a limited sales tax holiday, E2185 [30NO]

Financial institutions: IRS requirements on reporting of deposit interest paid to nonresident aliens, H4592, H4593 [25JY]

———treatment of active financing income earned overseas by financial services firms (H.R. 1357), E516, E517 [3AP]

Fish and fishing: extend credits to assist in the purchase of fishing safety equipment (H.R. 2419), E1266 [29JN]

———tax treatment of tuna imports, H6417-H6419 [5OC], H6683 [11OC], H8254, H8258, H8290, H8295, H8297, H8332-H8335 [16NO]

Food: treatment of charitable donation of food by businesses and farmers (H.R. 990), E351 [13MR]

———treatment of charitable donation of food by businesses and farmers (H.R. 1659), E680 [1MY]

———treatment of foods and supplements for dietary use, and medical foods as medical expenses (H.R. 3475), E2288 [13DE], E2293 [14DE]

Foreign countries: treatment of certain transfers of intangible property for foreign tax credit limitation purposes (H.R. 1515), E568 [5AP]

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

Forests: treatment of forestry activities (H.R. 1341), E512 [3AP]

GAO: enhance pension funding by classifying payments to defined benefit plans as a liability loss carryback under the Internal Revenue Code, H1791 [2MY]

Guam: determination of withholding tax rates under the Guam income tax (H.R. 309), H1683 [1MY], E40 [30JA]

———impact of President Bush's tax proposal, H260 [13FE]

Harbors: repeal harbor maintenance tax and authorize appropriations for activities formerly funded with Harbor Maintenance Trust Fund revenues (H.R. 2737), E1556 [3AU]

Hazardous substances: provide relief for payment of asbestos-related claims (H.R. 1412), E564 [5AP]

Health: allow a deduction for amounts paid for health insurance and prescription drug costs of individuals (H.R. 1127), H961 [20MR]

———allow a deduction for amounts paid for health insurance and prescription drug costs of individuals (H.R. 383), E94 [1FE]

———full deduction of health insurance costs for self-employed individuals (H.R. 154), E1253 [29JN]

———full deduction of health insurance costs for self-employed individuals (H.R. 317), E97 [1FE]

———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 (H.R. 1255), E453 [27MR]

———improve access to prescription drugs under Medicare and the Federal Food, Drug, and Cosmetic Act, and health care coverage for seniors, the self-employed, and children (H.R. 1387), H1474 [4AP], H1834 [2MY]

———protection of enrollees in managed care plans and HMO's, H309-H311 [13FE], H720-H722 [7MR], H1596 [25AP], H1702, H1703, H1707 [1MY], H3245, H3250 [19JN], E226 [27FE], E875 [21MY], E1390 [20JY]

———protection of enrollees in managed care plans and HMO's (H.R. 526), H297 [13FE], H467 [28FE], H870-H874 [13MR], H910 [14MR], H1464 [4AP], H1587 [25AP], H1833 [2MY], H2670-H2672 [23MY], H2866, H2869-H2876 [5JN], H3238-H3244 [19JN], H3502-H3505 [25JN], H3600-H3602 [26JN], H3623, H3624, H3625, H3626, H3689, H3698-H3705 [27JN], H3797-H3800 [28JN], H3810, H3811 [10JY], H3931 [11JY], H4119, H4204-H4211 [18JY], E1246 [29JN]

———protection of enrollees in managed care plans and HMO's (H.R. 2315), H3602 [26JN], H3799 [28JN], H3868 [11JY], H4119, H4120 [18JY], H4368 [20JY], H4411-H4420 [23JY], H4432, H4435, H4436, H4437 [24JY], H4546 [25JY], H4770 [27JY], H4871 [31JY]

———protection of enrollees in managed care plans and HMO's (H.R. 2563), H4410, H4417-H4423 [23JY], H4432, H4434, H4435, H4437 [24JY], H4546, H4547, H4548, H4549 [25JY], H4719-H4721 [26JY], H4785, H4861 [30JY], H4867, H4870, H4967, H4976-H4982 [31JY], H5181, H5182, H5183, H5184, H5196-H5315 [2AU], H8239 [15NO], E1578, E1585 [5SE], E1630 [11SE]

———protection of enrollees in managed care plans and HMO's (H.R. 2563), consideration (H. Res. 219), H5185-H5196 [2AU]

———protection of enrollees in managed care plans and HMO's (H.R. 2563), corrections in engrossment, H5315 [2AU]

———protection of enrollees in managed care plans and HMO's (H.R. 2563), motion to recommit, H5313, H5314 [2AU]

———provide income tax credit to long-term caregivers (H.R. 2575), E1379 [20JY]

———provide tax incentives to enhance long-term care and convene a National Summit on Long-Term Care, H909 [14MR]

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

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

Health care professionals: alleviate nursing profession shortage by improving educational programs and partnerships and supporting additional training (H.R. 1436), E1246 [29JN], E2262 [12DE]

———alleviate nursing profession shortage by inproving educational programs and partnerships and supporting additional training (H.R. 1436), H1465 [4AP]

———treatment of certain gifts and benefits provided to physicians by prescription drug manufacturers (H.R. 2641), E1421 [25JY]

House Rules: same-day consideration of certain resolutions (H. Res. 130), H1913-H1915 [3MY]

———same-day consideration of certain resolutions (H. Res. 131), H1945-H1951 [8MY]

Housing: allow refundable credit for rent in excess of certain amount of income (H.R. 2338), E1229 [27JN]

———clarify eligibility of certain expenses for low-income housing credit (H.R. 3324), E2108 [16NO]

Income: allow a refundable credit against payroll taxes (H.R. 493), E142 [8FE]

———allow deduction for charitable contributions to individuals who do not itemize other deductions, H4252, H4260 [19JY]

———allow deduction for charitable contributions to individuals who do not itemize other deductions (H.R. 777), E243 [28FE]

———allow income tax refund, H1327, H1328 [29MR]

———allow income tax refund (H.R. 1227), E455 [27MR]

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

———change calculation and simplify administration of the earned income tax credit (H.R. 3574), E2402 [20DE]

———exempt deduction for charitable contributions from the phase-out of itemized deductions (H.R. 776), E241, E242 [28FE]

———institute a national retail sales tax, H743 [8MR]

———provide a refund to individuals for payroll taxes (H.R. 3015), H8908 [5DE], E1824 [5OC], E1842 [10OC], E1876 [12OC]

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

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

———reduce individual income tax rates and repeal phaseouts of itemized deductions and personal exemptions (H.R. 874), E286 [6MR]

———reduce minimum age for an individual without children to be eligible for the earned income credit (H.R. 922), H716 [7MR]

———reform laws and filing procedures, H3211 [19JN]

———repeal the alternative minimum tax and income limitations on itemized deductions, personal exemptions, and the child tax credit (H.R. 275), E39 [30JA]

———simplify and reduce income tax rates and eliminate marriage tax penalty (H.R. 456), E105 [6FE]

———treatment of tips (H.R. 1274), E472 [28MR]

Insurance: allow a refundable tax credit for health insurance costs for COBRA continuation coverage (H.R. 3040), E1816 [5OC]

———clarify exemption from the self-employment tax for termination payments received by former life insurance salesmen (H.R. 3139), E1900 [16OC]

———ensure coverage of emergency hospital and ambulance services (H.R. 1648), E692 [1MY]

———implement coverage of reconstructive breast surgery resulting from mastectomies (H.R. 887), E283 [6MR]

———permit consolidation of life insurance companies with other companies (H.R. 909), E308 [7MR]

———require group and individual health insurance plans to provide coverage of cancer screening (H.R. 1809), H7291 [24OC], E843 [17MY]

———require health plans to provide direct access to services provided by obstetrician-gynecologists without a referral, H4546 [25JY]

———require health plans to provide direct access to services provided by obstetrician-gynecologists without a referral (H.R. 1440), H2931 [6JN], E552 [5AP]

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

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

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

———establish individual development accounts for certain individuals and families, H4263 [19JY]

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

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

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

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

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

IRS: abolish, H1672 [1MY]

———prohibit bonus or incentive payments to senior officials, H4589, H4608, H4609 [25JY], H4869 [31JY]

———raid on church in Indianapolis, IN, H446 [28FE]

———taxpayer refund, H3869 [11JY], H4545 [25JY]

Local government: ensure employees retain hospital insurance tax exemption relative to consolidation of a political subdivision with the State (H.R. 926), E300 [7MR]

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

Medicare: comprehensive financing for graduate medical education (H.R. 2178), E1115 [14JN]

———coverage of outpatient prescription drugs, H2862, H2866-H2870 [5JN], H3032-H3038 [12JN], H3690 [27JN]

Mental health: clarify application of certain mental health parity provisions to annual and lifetime visit, benefit, and dollar limits (H.R. 2992), E2146 [28NO]

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

Motor vehicles: encourage and accelerate the nationwide production, retail sale, and consumer use of new motor vehicles that are powered by alternative fuels or other advanced motor vehicle technologies, H5045 [1AU]

———encourage and accelerate the nationwide production, retail sale, and consumer use of new motor vehicles that are powered by alternative fuels or other advanced motor vehicle technologies (H.R. 1864), E838 [17MY]

———simplify the excise tax on heavy truck tires (H.R. 901), E289 [6MR]

NAFTA: provide incentives and job training grants for communities affected by migration of businesses and jobs to Canada or Mexico (H.R. 1819), H2931 [6JN]

National Commission on Marginal Tax Rates for the Working Poor: establish (H.R. 1687), H1744 [2MY]

National Health Service Corps: reauthorize, amend scholarship and loan programs tax status and repayment rules, and simplify application process (H.R. 1968), E901 [23MY]

National security: develop and implement a strategy for homeland security, H8846 [5DE]

National Small Business Week: observance, H2066-H2071 [9MY]

Natural gas: provide a refundable tax credit against increased costs (H.R. 610), E192 [14FE]

———treatment of gathering lines (H.R. 276), E53 [30JA]

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

New Mexico: treatment of compensation for damages arising from the prescribed burn on the Bandelier National Monument, E326 [8MR]

New York, NY: encourage patronage of the hospitality, restaurant, and entertainment industries (H.R. 2940), H6044 [25SE], H6166 [3OC]

———provide incentives for the recovery of businesses which were impacted by terrorist attacks, H10115-H10141 [13DE]

———provide incentives for the recovery of businesses which were impacted by terrorist attacks (H.R. 3402), E2197 [4DE]

———provide incentives to businesses that rebuild and invest in lower Manhattan (H.R. 3373), E2175 [29NO]

———provide tax incentives for economic recovery, H7226 [24OC]

Office of National Drug Control Policy: High Intensity Drug Trafficking Areas funding through reductions in IRS taxpayer refund notification funding, H3331-H3335 [20JN]

Organization for Economic Cooperation and Development: prohibit funding for tax harmonization among developing nations, H4172 [18JY]

Pensions: 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]

———expand pension benefits to those without retirement plans and provide additional protections to those who participate in the current system (H.R. 3488), E2295 [14DE]

———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 consistent treatment of survivor benefits for public safety officers killed in the line of duty (H.R. 1727), H2164-H2166 [15MY], E819, E837 [17MY]

———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]

———provide retirement security and pension reform (H.R. 3446), E2304 [14DE]

———reform, H2841, H2842 [25MY]

———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]

———tax treatment of retirement benefits, H1791 [2MY]

———treatment of contributions to retirement plans by self-employed members of certain religious faiths, E720 [3MY]

———waive early withdrawal penalty for distributions from qualified retirement plans to individuals significantly affected by the terrorist attacks (H.R. 3365), H9057 [6DE]

Petroleum: incentives to assist small refiners to comply with new regulations on sulfur content in diesel fuel (H.R. 2502), H3930 [11JY], E1336 [16JY]

———temporarily suspend and permanently repeal increases in motor fuel taxes (H.R. 1575), E594 [24AP]

———temporary deduction for Federal, State, and local fuel taxes (H.R. 2025), E989 [26MY]

Pharmaceuticals: allow manufacturers a tax credit if they certify that the price of a drug in the U.S. is not greater than its price in Canada or Mexico (H.R. 946), E317 [8MR]

———expand human clinical trials qualifying for the orphan drug tax credit (H.R. 1298), E488 [29MR]

———treatment of direct-to-consumer advertisements of prescription drugs that fail to provide certain information to the consumer (H.R. 2352), E1225 [27JN]

Political campaigns: apply graduated income tax rates for principal campaign committees of congressional candidates to comparable committees of candidates for State and local offices (H.R. 1881), E829 [17MY]

———terminate taxpayer financing of Presidential election campaigns (H.R. 191), E74 [31JA]

Political ethics: importance of cooperation and bipartisanship in Congress, H7311 [25OC]

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

Postal Service: treatment of certain expenses of rural letter carriers relative to the business use of a personal vehicle (H.R. 2350), E1233 [27JN]

Poverty: provide a credit for charitable contributions to fight poverty (H.R. 673), E192 [14FE]

Power resources: extend tax credit for production of fuel from a nonconventional source (H.R. 794), E1558 [3AU]

Public utilities: clarify the definition of contribution in aid of construction (H.R. 582), E153 [13FE]

Public welfare programs: treatment of welfare recipients performing unpaid work relative to the earned income tax credit (H.R. 593), E163 [13FE]

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

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

Rates, H170, H171 [6FE], H204, H208, H210-H212 [7FE], H231 [8FE], H307-H309 [13FE], H352, H358 [14FE], H466, H478 [28FE], H510, H607 [1MR], H630, H631, H632, H638 [6MR], H837, H838, H857 [13MR], H881, H882 [14MR], H944 [15MR], H963 [20MR], H1015, H1016 [21MR], H1065 [22MR], H1124, H1153, H1157, H1163, H1165-H1167, H1169, H1171, H1174, H1176 [27MR], H1389, H1398 [3AP], H1470, H1475-H1478 [4AP], H1510, H1512, H1514 [24AP], H1562, H1575, H1598 [25AP], H2029, H2043, H2069-H2071 [9MY], H2895 [6JN], H3869 [11JY], H5182 [2AU], H8637-H8643 [29NO], E429 [22MR]

Rates (H.R. 3), H654-H657, H717, H720, H722-H738 [7MR], H743, H744, H745, H761-H809, H811, H812, H813, H815-H821 [8MR], H834, H838, H864, H870 [13MR], H904, H918-H923 [14MR], H1469 [4AP], E334 [12MR], E350 [13MR], E358 [14MR], E376 [15MR]

———consideration (H. Res. 83), H746-H760 [8MR]

———motion to recommit, H807 [8MR]

Rates (H.R. 942), E324 [8MR]

Rates (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]

Real estate: 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]

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

———exclusion of gain from the sale of farmland (H.R. 294), H79 [30JA]

———restore partial deduction for personal interest to encourage economic recovery and avoid the need to borrow against home equity (H.R. 2969), E1740 [25SE]

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

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

Republican Party: national agenda, H23 [3JA], H79 [30JA], H365 [14FE], H1016 [21MR], H9086 [11DE]

Research: provide for an election to exchange research-related tax benefits for a refundable tax credit, for the recapture of refunds in certain circumstances (H.R. 2153), E1094 [13JN]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax, H1126 [27MR], H1461 [4AP], H2716 [25MY], H4118 [18JY]

Rich, Marc: pardon by President Clinton, H303-H305 [13FE]

———pardon by William J. Clinton, H97-H99 [30JA]

Schools: expand incentives for construction and renovation of public schools (H.R. 1076), H3079, H3080, H3137-H3141 [13JN], H3183 [14JN]

Securing America's Future Energy (SAFE) Act: make tax benefits contingent on the availability of sufficient surpluses outside Social Security and Medicare trust funds, H5174-H5176 [1AU]

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

———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]

Senior citizens: treatment of property tax reduction vouchers received in exchange for volunteer work (H.R. 925), E302 [7MR]

Shipping industry: treatment of certain foreign base company shipping income (H.R. 3312), E2122 [16NO]

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

———allow credit for dry and wet cleaning equipment that uses non-hazardous primary process solvents (H.R. 978), E344 [13MR]

———clarify that certain small businesses are permitted to use the cash method of accounting (H.R. 656), E177 [14FE]

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

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

———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]

———standards for determining employment status of independent contractors (H.R. 1783), E771 [10MY]

———treatment, H1937 [8MY]

———treatment of welfare benefit funds for certain employer plans (H.R. 2370), E1261 [29JN]

———tribute to Small Business Development Centers, E595 [24AP]

Social Security: budget treatment of trust funds, H315-H319 [13FE]

———create personal guarantee accounts ensuring full benefits for all workers and their families, restore long-term solvency, and make certain benefit improvements (H.R. 3497), E2307 [14DE]

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

———disclose to State and local law enforcement agencies individuals using Social Security numbers of others to claim tax benefits (H.R. 2077), E1030 [6JN]

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

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

———payroll taxes, H315-H319 [13FE]

———treatment of payroll tax, H4371 [20JY], H4408 [23JY]

Tax Freedom Day: observance, E751 [8MY]

Tax-exempt organizations: 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]

Teachers: encourage national board certification by increasing subsidies to pay fee, heightening awareness of process, and providing tax incentives, H2405 [22MY]

Technology: treatment of printed wiring boards and printed wiring assembly equipment (H.R. 1934), E887 [22MY]

Telecommunications: treatment of depreciation of wireless telecommunications equipment (H.R. 1268), E465 [28MR]

Territories: economic assistance relative to unemployment, Medicaid, and other Federal programs, H7259 [24OC], H10178 [18DE]

Terrorism: provide relief for victims of the terrorist attacks against the World Trade Center, Pentagon, and Somerset County, PA (H.R. 2884), H5605-H5612 [13SE], H7858 [7NO], H9327, H9328 [12DE], H10115-H10141 [13DE], E1662 [14SE]

———provide relief for victims of the terrorist attacks against the World Trade Center, Pentagon, and Somerset County, PA (H.R. 2884), concur with Senate amendment, H10954-H10959 [20DE]

———provide relief for victims of the terrorist attacks against the World Trade Center, Pentagon, and Somerset County, PA (H.R. 2884), unanimous-consent agreement, H5605 [13SE]

———provide that no organization providing support to terrorists shall be qualified for tax-exempt status (H.R. 3583), E2395 [20DE]

———treatment of certain terrorist attack zone compensation of civilian uniformed personnel (H.R. 3137), E1903 [16OC]

Tobacco products: tobacco industry liability settlement relative to health risks and marketing and manufacturing practices, H4002-H4006 [12JY]

Tourist trade: allow individuals a temporary deduction for certain travel expenses (H.R. 3281), H8232 [15NO]

———encourage patronage of the travel, hospitality, restaurant, and entertainment industries (H.R. 3143), H7307 [24OC]

———provide tax and other incentives to maintain a vibrant travel and tourism industry, to keep working people working, and to stimulate economic growth, H7120 [17OC]

———provide tax and other incentives to maintain a vibrant travel and tourism industry, to keep working people working, and to stimulate economic growth (H.R. 3041), H7857 [7NO]

Transportation: extend the transportation fringe benefit to bicycle commuters (H.R. 1265), E471 [28MR]

Travel: allow a temporary deduction for the cost of airline tickets and other personal travel expenses (H.R. 3079), E1841 [10OC]

Unemployment: eligibility of part-time employees for unemployment compensation (H.R. 773), E237 [28FE]

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

Veterans: eligibility for mortgage revenue bond financing (H.R. 959), E317, E328 [8MR]

———prioritization of veterans programs funding relative to war on terrorism and economic recovery, H7834 [6NO]

———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. 1754), E745 [8MY]

Volunteer workers: treatment of certain stipends paid from a State program to volunteer workers who have attained age 60 (H.R. 924), E304 [7MR]

Women: protect breastfeeding by new mothers, establish performance standard for breast pumps, and allow tax credit for enabling mothers to breastfeed or express milk at work (H.R. 285), E360 [14MR]

Remarks in Senate

Adoption: treatment of expenses, S3666 [6AP], S5093-S5095 [17MY], S5252 [21MY], S5496 [23MY]

———treatment of expenses (S. 148), S459 [23JA], S3696 [6AP], S5606 [24MY]

Agriculture: encourage use of ethanol and adoption of other forms of value-added agriculture (S. 907), S5121 [17MY]

———provide declaratory judgment relief for certain agricultural cooperatives (S. 314), S1331, S1336 [13FE]

———provide tax and regulatory relief for farmers and improve competitiveness of U.S. commodities and products in global markets (S. 333), S1406 [14FE]

Alaska: charitable deduction for reasonable and necessary expenses of Alaska Native subsistence whaling captains (S. 713), S3540 [5AP]

———maintain exemption from dyeing requirements for exempt diesel fuel and kerosene (S. 711), S3539 [5AP]

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

Alcoholic beverages: treatment of beer, wine, and distilled spirits (S. 808), S4117 [1MY]

Alternative minimum tax: allow nonrefundable personal credits, standard deductions, and personal exemptions in computing liability and increase the individual exemption (S. 268), S1205 [8FE]

———allow personal exemptions for certain individuals, S5236 [21MY], S5409 [22MY]

———repeal limitation on the use of foreign tax credits (S. 801), S4048 [30AP]

———repeal relative to individuals and raise the exemption for small businesses from such tax (S. 616), S2899, S2900 [26MR]

Amtrak: 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]

Appropriations: ensure funding for defense and education programs by repealing tax cuts, S7324 [9JY], S7373, S7376, S7377 [10JY]

Armed Forces: allow tax credit to businesses who employ veterans, S5419 [22MY]

———treatment of expenses of members of a military Reserve, businesses who employ members of the military Reserves, and self-employed military Reserve participants (S. 540), S2385, S2390 [15MR]

Arts and humanities: 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 U.S. independent film and television production wage credit (S. 1278), S8476 [31JY], S12030 [27NO]

———allow deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor, S5496 [23MY]

———allow deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (S. 694), S3444, S3445 [4AP]

Aviation: airline depreciation allowance on the sale of new and refurbished aircraft, S11930 [15NO]

———exempt helicopters used for unexploded ordnance removal and environmental restoration from air transportation excise taxes (S. 47), S319 [22JA]

Bankruptcy: amend laws (H.R. 333), S7553, S7651 [12JY], S7721-S7735, S7737-S7739, S7741, S7742, S7789 [17JY]

———amend laws (H.R. 333), cloture motion, S7553 [12JY]

———amend laws (H.R. 333), motion to proceed, S7361 [9JY], S7539-S7550, S7552 [12JY]

———amend laws (H.R. 333), unanimous-consent agreement, S7534 [11JY]

———amend laws (S. 220), S788 [30JA], S1676-S1678 [28FE]

———amend laws (S. 220), unanimous-consent request, S1676 [28FE]

———amend laws (S. 420), S1793-S1801, S1803, S1805-S1813 [5MR], S1925-S1962 [7MR], S2018-S2055, S2056 [8MR], S2105-S2113 [9MR], S2142-S2159, S2166 [12MR], S2169-S2173, S2176-S2180-S2214 [13MR], S2272-S2297, S2299 [14MR], S2324-S2339, S2343-S2379, S2381, S2385, S2416-S2418 [15MR], S2469 [19MR]

———amend laws (S. 420), cloture motion, S2296 [14MR]

———amend laws (S. 420), unanimous-consent agreement, S1729 [1MR], S2201, S2208 [13MR], S2287, S2296 [14MR], S2531 [19MR]

———amend laws (S. 420), vitiation of modification of amendment, S2299 [14MR]

———amend waiting period for subsequent filings, S2324, S2328, S2347 [15MR]

———clarify responsibility of companies to fulfill legal obligations to administer employee and retiree benefit plans, S2142, S2144 [12MR]

———definition of debtors income, S2024, S2045 [8MR], S2324, S2328, S2347 [15MR]

———effects of laws on women and children, S2416-S2418 [15MR]

———include allowance for health care insurance when calculating debtors income, S2147-S2149 [12MR]

———prevent predatory lenders from using bankruptcy laws to shield themselves from liability in consumer claims, S2031, S2032, S2044, S2045 [8MR], S2191, S2192 [13MR]

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

———treatment of certain spousal income for purposes of means testing, S2346 [15MR], S7549 [12JY]

———treatment of child support payments, S2021 [8MR]

———treatment of separated spousal income relative to safe harbor means test, S2024 [8MR]

Bankruptcy Abuse Prevention and Consumer Protection Act: require GAO study to determine effects on bankruptcy filings, S7737-S7739, S7742 [17JY]

Bipartisan Patient Protection Act: application of effective date to collective bargaining agreement plans, S7064-S7066 [28JN], S7130 [29JN]

———include Federal health benefits programs, S7142-S7145 [29JN]

BLM: provide permanent funding for the payment in lieu of taxes program, S3667 [6AP]

———provide permanent funding for the payment in lieu of taxes program (S. 454), S1823 [5MR]

Budget: allocation of funds, S1593-S1606 [27FE], S1660-S1669, S1682-S1684 [28FE], S1732-S1734 [1MR], S1923-S1925 [7MR], S2106-S2112 [9MR], S2141 [12MR], S2180-S2184 [13MR], S2807-S2812 [23MR], S2835-S2840 [26MR], S3290-S3302 [3AP], S7999-S8001 [20JY], S8147-S8152 [25JY], S8904 [3AU]

———increase tax cuts if budget surpluses are higher than projected, S3493-S3495, S3522 [5AP], S5251 [21MY]

———reconciliation process, S1532-S1536 [15FE], S3261, S3263 [2AP], S3498-S3516 [5AP], S5028-S5030, S5054 [17MY], S5511, S5522-S5524 [23MY]

———refine procedures in budget process relative to controlling spending, S3490, S3491, S3520 [5AP]

———revising and setting forth the Federal budget for 2001-2011 (H. Con. Res. 83), S3020 [28MR], S3198-S3208, S3224, S3227-S3230 [30MR], S3261-S3273 [2AP], S3290-S3333 [3AP], S3361-S3423 [4AP], S3462-S3525 [5AP], S3638, S3696, S3763, S3769 [6AP], S3777-S3782 [23AP], S3815-S3817, S3826-S3828, S3829 [24AP], S4135, S4158-S4161 [2MY]

———revising and setting forth the Federal budget for 2001-2011 (H. Con. Res. 83), appointment of conferees—unanimous-consent agreement, S3763, S3765 [6AP]

———revising and setting forth the Federal budget for 2001-2011 (H. Con. Res. 83), conference report, S4190, S4200 [3MY], S4377-S4381 [4MY], S4410-S4412 [7MY], S4545-S4581, S4772 [9MY], S4776-S4794 [10MY], S4855 [14MY], S5103 [17MY]

———revising and setting forth the Federal budget for 2001-2011 (H. Con. Res. 83), conference report—unanimous-consent agreement, S4230, S4231 [3MY]

———revising and setting forth the Federal budget for 2001-2011 (H. Con. Res. 83), unanimous-consent agreement, S3405 [4AP]

———treatment of any budget surpluses, S19-S22 [4JA], S692, S693 [30JA], S836-S839 [31JA], S1028 [6FE], S1098-S1110 [7FE], S1167-S1176 [8FE], S1262-S1264 [13FE], S1440 [15FE], S1923-S1925 [7MR], S3265, S3270 [2AP], S3802 [24AP], S4411 [7MY], S4579 [9MY], S5511, S5513, S5522-S5524 [23MY], S5666, S5674 [25MY], S7313-S7316 [9JY], S9013, S9016, S9017 [4SE], S9155 [6SE], S9208 [10SE], S10546 [11OC], S11673 [13NO]

———treatment of public debt, S446-S449 [23JA], S2173-S2176 [13MR], S2838 [26MR], S3295, S3308-S3312, S3318 [3AP], S4158 [2MY]

———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]

Bush, President: evaluation of administration, S3802-S3805 [24AP]

———proposal to expand the participation of faith-based organizations in the provision of social services, S701 [30JA], S7326 [9JY]

Business and industry: allow a bonus deduction for depreciable business assets (S. 1553), S10770 [16OC]

———allow a deduction for the purchase and installation of qualifying security enhancement property (S. 1581), S11114 [25OC]

———promote employer and employee participation in telework arrangements (S. 1856), S13710 [19DE]

———restore complete deductibility for business meals (S. 831), S4267 [3MY]

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

———treatment of business meal and entertainment expenses (S. 418), S1712 [28FE]

Center on Budget and Policy Priorities: results of study on Bush Administration tax cut proposal, S1206 [8FE]

CERCLA: treatment of cleanup costs for redevelopment of brownfield sites, S3900 [25AP]

Cerro Grande Fire Assistance Act: clarify tax treatment of payments made (S. 557), S2412 [15MR]

Charities: treatment of charitable contributions to public charities for use in medical research (S. 393), S1619 [27FE]

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

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 (S. 60), S4394 [4MY]

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

Coins: 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]

Colleges and universities: simplify reporting requirements relative to higher education tuition and related expenses (H.R. 3346), S14052 [20DE]

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

Committee on the Budget (Senate): tribute to staff, S4794 [10MY]

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]

Compassion Capital Fund: funding, S11546 [7NO]

Computers: incentives to ensure timely and equitable access to the Internet over current and future generations of broadband capability (S. 88), S345, S346 [22JA]

———treatment of depreciation of computer equipment (S. 752), S3760 [6AP]

Congress: accomplishments of the 107th Congress, S5666 [25MY]

———legislative priorities, S71-S82 [22JA], S1028 [6FE], S2840-S2842 [26MR], S12348-S12350 [4DE], S14033 [20DE]

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

Conservation of energy: allow a tax credit for certain energy-efficient property (S. 828), S4262 [3MY]

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

———incentives to encourage production and use of efficient energy sources (S. 596), S2697, S2735-S2772 [22MR]

———provide a credit for energy-efficient appliances (S. 686), S6078-S6081 [12JN]

———provide a refundable personal credit for energy conservation expenditures (S. 196), S644 [29JA]

Conservation Reserve Program: treat payments as rentals from real estate (S. 315), S1336-S1338 [13FE]

Constitutional amendments: require a two-thirds majority on the passage of legislation increasing taxes (S.J. Res. 11), S3063 [28MR]

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

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

Courts: clarify the remedial jurisdiction of inferior Federal courts relative to taxation (S. 32), S308 [22JA]

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

Democratic Party: national agenda, S5577 [24MY], S5844 [6JN], S9182 [6SE]

Dept. of Agriculture: provide matching contributions to farmers for funds placed in approved accounts for use in periods of economic difficulty, S13441 [18DE]

Dept. of the Treasury: codify authority to issue regulations covering the practices of enrolled agents (S. 725), S3712 [6AP]

———impact of tax cuts on public debt, S8870 [3AU]

Dept. of Transportation: allocation of Revenue Aligned Budget Authority funding, S12348 [4DE]

———imposition of airline user fees to fund aviation security, S11984 [16NO]

Dept. of Veterans Affairs: motor vehicle reimbursement rates for veterans traveling to VA health care facilities (S. 984), S5836 [5JN]

Diplomats: provide the same tax treatment for danger pay allowance as for combat pay (S. 750), S3759 [6AP]

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

———treatment of trusts established for the benefit of individuals with disabilities (S. 519), S2220 [13MR]

Disasters: treatment of associations which prepare for, or mitigate, the effects of natural disasters (S. 797), S4398 [4MY]

Discrimination: treatment of damages and back pay received on account of, and expenses incurred in asserting any claim of employment discrimination (S. 917), S5273 [21MY]

Diseases: deductions for home health care, day care, and respite care for households with an Alzheimer's disease patient (S. 383), S1525 [15FE]

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

———provide credit for medical research relative to developing vaccines against widespread diseases (S. 895), S5008-S5010 [16MY]

District of Columbia: provide full voting representation in Congress and exempt residents from paying Federal income taxes until such voting representation takes effect (S. 603), S2824 [23MR]

Domestic policy: 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]

Earthquakes: provide incentives to encourage private sector efforts to reduce earthquake losses and establish a national disaster mitigation program (S. 424), S1754-S1757 [1MR]

Ecology and environment: extend expensing of environmental remediation costs (S. 1082), S6616 [21JN]

———provide a tax incentive for land sales for conservation purposes (S. 1329), S8750 [2AU]

———provide incentives for voluntary reduction of greenhouse gas emissions and advance global climate science and technology development (S. 1293), S8583-S8591 [1AU]

Economic Recovery and Homeland Defense Act: emergency designation relative to enforcement of budget caps, S11748, S11752, S11757-S11762, S11768, S11782 [14NO]

Economy: national objectives priority assignments, S1244-S1246 [13FE], S2813-S2817 [23MR], S2918-S2921 [26MR], S4379-S4381 [4MY], S5683 [25MY], S8884-S8886 [3AU], S9488 [19SE], S11404-S11407 [2NO]

———provide incentives for economic recovery, S10748 [16OC], S10908-S10911, S10917-S10919 [24OC], S11095 [25OC], S11164 [30OC], S11262, S11266-S11268 [31OC], S11318-S11320, S11351-S11354 [1NO], S11404-S11407, S11408-S11411 [2NO], S11423 [5NO]

———provide incentives for economic recovery and provide for the payment of emergency extended unemployment compensation (S. 1804), S12861-S12863 [11DE], S14044 [20DE]

———provide incentives for economic recovery and relief for victims of terrorism (S. 1732), S12059 [27NO], S12065 [28NO]

———provide incentives for economic recovery (H.R. 3090), S11641-S11644, S11645-S11651 [9NO], S11667, S11670-S11672, S11674, S11678-S11708, S11713, S11714 [13NO], S11737-S11783 [14NO], S11890, S11899, S11920, S11927-S11932 [15NO], S12019-S12024, S12039-S12042 [27NO], S12071-S12073, S12091-S12096 [28NO], S12121-S12131, S12132, S12136, S12145 [29NO], S12227, S12239, S12240 [30NO], S12280 [3DE], S12471 [6DE], S12604 [7DE], S12756-S12762 [10DE], S12826, S12829-S12833 [11DE], S12997, S13009 [12DE]

———provide incentives for economic recovery (H.R. 3090), unanimous-consent agreement, S11678 [13NO], S12140 [29NO]

———provide incentives for economic recovery (H.R. 3090), unanimous-consent request, S12079, S12080, S12093 [28NO], S12116 [29NO]

———provide incentives for economic recovery (H.R. 3529), S13673, S13676-S13678 [19DE], S13774, S13791, S13831, S13835-S13837, S13884-S13893, S13917, S14029, S14030, S14034-S14040, S14044, S14083 [20DE]

———provide incentives for economic recovery (H.R. 3529), unanimous-consent request, S13865 [20DE]

———provide incentives for economic recovery (S. 1791), S12772 [10DE]

Education: allow credit for elementary and secondary school teachers who provide classroom materials, S4488 [8MY]

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

———allow tax credit for contributions to charitable organizations which provide scholarships for children to attend elementary and secondary schools, S4074 [1MY], S5214-S5216, S5254, S5255 [21MY], S6277-S6279 [14JN]

———allow tax credit for contributions to charitable organizations which provide scholarships for children to attend elementary and secondary schools (S. 462), S1901 [6MR]

———enhance charitable contribution deductions for book donations and literacy (S. 1415), S9258, S9259 [10SE]

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

———funding, S5258 [21MY], S5791 [26MY]

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

———increase deductibility of professional development expenses for teachers and allow credits for those who provide classroom materials (S. 203), S707-S709 [30JA]

———increase deductibility of professional development expenses for teachers and allow credits for those who provide classroom materials (S. 495), S2078 [8MR]

———increase deductibility of professional development expenses for teachers and allow credits for those who provide classroom materials (S. 904), S5018 [16MY]

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

———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 increased Pell Grant Program funding, S5423 [22MY]

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

———make permanent the exclusion for employer-provided educational assistance programs (S. 133), S407 [22JA]

———provide a credit to public elementary and secondary school teachers for teaching expenses, professional development expenses, and student education loans, S4470 [8MY], S6294 [14JN]

———provide a credit to public elementary and secondary school teachers for teaching expenses, professional development expenses, and student education loans (S. 225), S917 [31JA], S3649 [6AP]

———provide for a refundable education opportunity tax credit, S3661, S3662 [6AP], S4437 [7MY], S5244 [21MY]

———provide for a refundable education opportunity tax credit (S. 488), S2171 [13MR], S9942 [1OC]

———provide funding to States to establish and administer periodic teacher testing and merit pay programs for elementary and secondary school teachers (S. 1414), S9256 [10SE]

———provide grants to expand public school choice and assist charter schools with start-up costs and incentives for States to provide per pupil facilities funding programs, S6094-S6098 [12JN]

———provide grants to expand public school choice and assist charter schools with start-up costs and incentives for States to provide per pupil facilities funding programs (S. 669), S3219 [30MR]

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

———spending of a greater percentage of Federal tax dollars on children's classrooms, S5923-S5925 [7JN]

———treatment of certain postsecondary educational benefits provided by an employer to children of employees (S. 1059), S6452 [19JN]

———treatment of certain postsecondary educational benefits provided by an employer to children of employees (S. 1060), S6452 [19JN]

———treatment of distributions from State prepaid tuition programs used to pay higher education expenses for the designated beneficiary (S. 335), S1417-S1420 [14FE]

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

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

———treatment of higher education expenses and interest on student loans (S. 888), S4949 [15MY]

———treatment of higher education expenses (S. 687), S3437 [4AP]

———treatment of interest on student loans (S. 152), S480 [23JA]

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

Electric power: extension of the credit for producing electricity from biomass (S. 756), S3791 [23AP]

———extension of the credit for producing electricity from wind (S. 94), S358 [22JA], S2112 [9MR]

———extension of the credit for producing electricity from wind (S. 530), S2309 [14MR]

———impose a windfall profits adjustment on the production of domestic electricity and use resulting revenues to fund rebates to consumers (S. 173), S548 [24JA]

———improve electric reliability, enhance transmission infrastructure, and facilitate access to the electric transmission grid (S. 972), S5704 [25MY]

———modernize generation capacity, improve efficiency, reduce hazardous emissions, require compliance with certain review requirements by generating units, and promote alternative, clean energy sources (S. 1131), S7099 [28JN]

———modify and expand credit for producing electricity from certain renewable resources and waste products (S. 1566), S10840 [18OC]

———modify credit for producing electricity from certain renewable resources (S. 188), S575 [25JA]

———modify credit for producing electricity from certain renewable resources (S. 249), S1066 [6FE]

———modify renewable energy credit to include agricultural and animal waste sources as a renewable energy resource (S. 845), S4515 [8MY]

———provide credits for the installation of certain wind energy property (S. 1810), S13053 [12DE]

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. 512), S2131-S2135 [9MR], S2159 [12MR]

———extend the moratorium on the taxation of Internet and interactive computer service commerce (H.R. 1552), S11149 [25OC], S11153 [30OC], S11902-S11915 [15NO], S11995 [16NO]

———extend the moratorium on the taxation of Internet and interactive computer service commerce (H.R. 1552), unanimous-consent agreement, S11902 [15NO]

———extend the moratorium on the taxation of Internet and interactive computer service commerce (H.R. 1552), unanimous-consent request, S10874 [23OC]

———extend the moratorium on the taxation of Internet and interactive computer service commerce (S. 1525), S10459, S10460 [10OC]

———extend the moratorium on the taxation of Internet and interactive computer service commerce and assist States in simplifying their sales and use taxes, S11906-S11914 [15NO]

———extend the moratorium on the taxation of Internet and interactive computer service commerce and assist States in simplifying their sales and use taxes (S. 1542), S10652 [11OC]

———extend the moratorium on the taxation of Internet and interactive computer service commerce and encourage States to simplify their sales and use taxes (S. 1481), S10056, S10059 [2OC], S10811 [18OC]

———extend the moratorium on the taxation of Internet and interactive computer service commerce and encourage States to simplify their sales and use taxes (S. 1504), S10302, S10303 [4OC], S10810-S10814 [18OC]

———extend the moratorium on the taxation of Internet and interactive computer service commerce and encourage States to simplify their sales and use taxes (S. 1504), unanimous-consent request, S10811 [18OC], S10874-S10876 [23OC]

———extend the moratorium on the taxation of Internet and interactive computer service commerce and encourage States to simplify their sales and use taxes (S. 288), S1216 [8FE], S2470 [19MR]

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

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

———employer credits for expenses of providing child care services to employees (S. 99), S365-S367 [22JA]

———extend the work opportunity credit and the welfare-to-work credit (S. 626), S2994 [27MR], S3148 [29MR]

———provide for a payroll tax holiday, S12121, S12122, S12126, S12136 [29NO], S12239 [30NO]

———provide for a payroll tax holiday (S. 1717), S12002-S12004 [16NO]

———provide tax relief for farmers and fishermen (S. 312), S1331, S1335 [13FE]

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

———treatment of information technology job training expenses (S. 762), S3856 [24AP]

———treatment of telecommuting (S. 521), S2222 [13MR]

Executive Office of the President: establishment of White House Office of Faith-Based and Community Initiatives, S701 [30JA]

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

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

———eliminate marriage tax penalty, S3521 [5AP]

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

———eliminate marriage tax penalty by adjusting income tax rate brackets and standard deduction amounts (S. 11), S164 [22JA]

———exclusion from gross income for foster care payments relative to certain nongovernmental placement agencies (S. 938), S5548 [23MY]

———expand child tax credit, S5490, S5520 [23MY]

———expand child tax credit (S. 833), S4269, S4270 [3MY], S4787 [10MY]

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

———expand Federal tax refund intercept program for parents delinquent on child support to cover children who are not minors (S. 850), S4603 [9MY]

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

———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]

———make dependent care credit refundable (S. 384), S1525 [15FE]

———make marriage tax penalty relief effective immediately for certain tax brackets and the standard deduction (S. 1513), S10391 [9OC]

———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]

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

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

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

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

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

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

Federal employees: allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and allow a deduction for TRICARE supplemental premiums (S. 1022), S6139 [12JN]

Federal-State relations: allow a deduction for State and local sales taxes in lieu of State and local income taxes, S3672, S3673 [6AP]

———allow a deduction for State and local sales taxes in lieu of State and local income taxes and allow the State and local income tax deduction against the alternative minimum tax (S. 291), S1222 [8FE], S3672 [6AP]

———provide Federal reimbursement to State and local governments for a limited tax holiday (S. 1643), S11550-S11552 [7NO]

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

———treatment of active financing income earned overseas by financial services firms (S. 676), S3279 [2AP]

Firearms: treatment of certain sniper weapons (S. 505), S2127 [9MR], S11100 [25OC]

Fish and fishing: extend credits to assist in the purchase of fishing safety equipment (S. 162), S528, S529 [24JA]

Food: treatment of charitable donation of food by businesses and farmers (S. 37), S314 [22JA]

———treatment of charitable donation of food by businesses and farmers (S. 810), S4118 [1MY]

———treatment of foods and supplements for dietary use, and medical foods as medical expenses (S. 1330), S8751 [2AU]

Foreign countries: treatment of certain transfers of intangible property for foreign tax credit limitation purposes (S. 1863), S13945 [20DE]

Forests: treatment of forestry activities (S. 567), S2477 [19MR]

———treatment of forestry activities (S. 1002), S5981 [7JN]

Hazardous substances: provide relief for payment of asbestos-related claims (S. 1048), S6328 [14JN]

Health: dedicate certain civil monetary penalties to a trust fund to provide assistance to individuals without health insurance, S7149-S7154 [29JN]

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

———full deduction of health insurance costs for self-employed individuals, S6548-S6582 [21JN]

———full deduction of health insurance costs for self-employed individuals (S. 29), S301-S303 [22JA], S479 [23JA]

———full deduction of health insurance costs for self-employed individuals (S. 363), S1502 [15FE]

———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. 623), S2983 [27MR]

———protection of enrollees in managed care plans and HMO's, S5999 [8JN], S8061 [23JY]

———protection of enrollees in managed care plans and HMO's (H.R. 2563), S9127 [5SE], S9129 [6SE]

———protection of enrollees in managed care plans and HMO's (S. 6), S425-S427 [22JA]

———protection of enrollees in managed care plans and HMO's (S. 283), S1136, S1156 [7FE], S1241 [13FE], S1368 [14FE]

———protection of enrollees in managed care plans and HMO's (S. 872), S4896 [14MY], S4967 [15MY]

———protection of enrollees in managed care plans and HMO's (S. 889), S4951-S4953 [15MY]

———protection of enrollees in managed care plans and HMO's (S. 1052), S6357 [14JN], S6369-S6372, S6379-S6381, S6384-S6386 [18JN], S6535-S6594 [21JN], S6627-S6657 [22JN], S6835-S6860 [25JN], S6870-S6885, S6887-S6913 [26JN], S6937-S6983 [27JN], S7011-S7076 [28JN], S7127-S7185, S7287, S7288 [29JN], S7293 [9JY], S8196-S8198 [25JY]

———protection of enrollees in managed care plans and HMO's (S. 1052), motion to commit, S6849-S6854 [25JN], S6870-S6884 [26JN], S7136-S7138 [29JN]

———protection of enrollees in managed care plans and HMO's (S. 1052), motion to proceed, S6398-S6440 [19JN], S6463-S6506, S6508-S6510 [20JN], S6533, S6534 [21JN]

———protection of enrollees in managed care plans and HMO's (S. 1052), unanimous-consent agreement, S6644 [22JN], S6887, S6901 [26JN], S6954 [27JN], S7074 [28JN]

———protection of enrollees in managed care plans and HMO's (S. 1052), unanimous-consent request, S6378, S6379 [18JN], S6403 [19JN], S6538, S6580 [21JN], S7170 [29JN]

———provide incentives to expand health care coverage (S. 284), S1136, S1156 [7FE]

———provide income tax credit to long-term caregivers (S. 464), S1904 [6MR]

———sustain access to vital emergency medical services in rural areas (S. 587), S2668, S2669 [21MR]

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

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

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

———treatment of flexible spending arrangements relative to long-term care insurance (S. 627), S2995 [27MR]

Health care facilities: treat certain hospital support organizations as qualified organizations for purposes of determining acquisition indebtedness (S. 779), S3996 [26AP]

Health care professionals: alleviate nursing profession shortage by inproving educational programs and partnerships and supporting additional training (S. 706), S3534 [5AP]

———provide credits for establishing practices in rural or underserved areas (S. 569), S2584 [20MR]

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

———exclude reparations received by survivors (S. 749), S3759 [6AP]

Housing: allow a business credit for the development of low-to-moderate income housing for home ownership (S. 1081), S6612 [21JN]

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

Income: allow deduction for charitable contributions to individuals who do not itemize other deductions (S. 298), S1228 [8FE]

———allow deduction for charitable contributions to individuals who do not itemize other deductions (S. 780), S3996-S3998 [26AP]

———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 income tax refund, S3492, S3520 [5AP]

———assist low-income taxpayers in preparing and filing tax returns and increase protections against certain refund anticipation loan providers (S. 802), S4049 [30AP]

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

———ensure greater use of the advance payment of the earned income credit and extend such advanced payment to all taxpayers eligible for the credit (S. 1641), S11492 [6NO]

———exclude certain severance payments from gross income (S. 1332), S8752 [2AU]

———income tax rates reduction, marriage tax penalty relief, and estate tax repeal (S. 35), S312 [22JA]

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

———reduce certain individual income tax rates and allow a payroll tax credit for those taxpayers who have no income tax liability (S. 566), S2477 [19MR]

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

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

Insurance: allow a refundable credit for health insurance costs of individuals not eligible for public programs and without access to employer-subsidized health coverage (S. 590), S2669-S2672 [21MR]

———allow a refundable credit for the purchase of private health insurance and establish State health insurance safety-net programs (S. 683), S3346 [3AP]

———allow a refundable tax credit for health insurance costs for COBRA continuation coverage (S. 1502), S10296 [4OC]

———provide nondiscriminatory coverage of substance abuse treatment services under private group and individual health coverage (S. 595), S2732 [22MR]

———require group and individual health insurance plans to provide coverage of cancer screening (S. 868), S4844 [10MY]

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

Internal Revenue Code: repeal and replace with a flat tax (S. 1040), S6321 [14JN]

———simplify certain provisions, S3986 [26AP]

Interstate commerce: provide jurisdictional standards for imposition of State and local business activity, sales, and use tax obligations on interstate commerce (S. 664), S3172-S3174 [29MR]

Investments: capital gains rates, S5043 [17MY]

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

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

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

———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]

———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]

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

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

Iron and steel industry: treat semifinished or slab steel as being in direct competition with taconite pellets for trade remedy purposes and provide assistance for impacted workers, S2145 [12MR], S2284, S2285 [14MR]

IRS: congressional review of regulations increasing Federal revenue (S. 276), S1131, S1132 [7FE]

———taxpayer refund, S8147-S8152 [25JY]

———taxpayer refund notification funding, S7312 [9JY], S7400-S7403, S7408, S7409 [10JY]

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

Korea, Republic of: extend tax benefits to services performed in a combat zone to services performed in the Republic of Korea (S. 1819), S13148 [13DE]

Medicare: allow beneficiaries a refundable credit for purchase of outpatient prescription drugs (S. 1600), S11288 [31OC]

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

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

Mining and mineral resources: repeal percentage depletion allowance for certain hardrock mines (S. 115), S386 [22JA]

Minnesota Taxpayers Association: anniversary, S10637 [11OC]

Missouri: dispute over use of provider taxes to increase Federal contributions to State Medicaid programs, S11181, S11182 [30OC]

Motor vehicles: allow tax credit for use of hybrid vehicles, S5001 [16MY]

———encourage and accelerate the nationwide production, retail sale, and consumer use of new motor vehicles that are powered by alternative fuels or other advanced motor vehicle technologies (S. 760), S3917 [25AP]

———provide credits for modifications to inter-city buses required under the Americans With Disabilities Act (S. 1192), S7880 [18JY]

———simplify the excise tax on heavy truck tires (S. 594), S2732 [22MR]

———treatment of certain commercial power takeoff vehicles (S. 875), S4894 [14MY]

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

Native Americans: provide a tax credit for the production of oil or gas from deposits held in trust for, or held with restrictions against alienation by, Indian tribes and Indian individuals (S. 1106), S6929 [26JN]

———provide tax credits for Indian reservation economic development (S. 558), S2412 [15MR]

———treatment of housing assistance programs (S. 132), S406 [22JA]

Natural gas: treatment of gathering lines (S. 593), S2732 [22MR]

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

Natural resources: treatment of bonds issued to acquire renewable resources on land subject to conservation easement (S. 822), S4256 [3MY]

New York, NY: provide tax incentives for economic recovery, S11768, S11772 [14NO]

Nonprofit organizations: improve access to tax-exempt debt for small non-profit health care and educational institutions (S. 1038), S6320 [14JN]

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 consistent treatment of survivor benefits for public safety officers killed in the line of duty (H.R. 1727), S5484 [22MY]

———provide consistent treatment of survivor benefits for public safety officers killed in the line of duty (S. 881), S4943 [15MY]

———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]

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

Petroleum: provide tax credits for biodiesel blends in fuel (S. 1058), S6450-S6452 [19JN]

Pharmaceuticals: expand human clinical trials qualifying for the orphan drug tax credit (S. 1341), S8762 [2AU]

Political campaigns: exempt State and local political committees from certain notification and reporting requirements applicable to political organizations, S2800-S2803 [23MR], S3117 [29MR]

———exempt State and local political committees from certain notification and reporting requirements applicable to political organizations (S. 744), S3754-S3756 [6AP]

———provide tax credits for certain political contributions made by citizens, S3048 [28MR]

Political ethics: importance of cooperation and bipartisanship in Congress, S5484 [22MY], S12348-S12350 [4DE]

Postal Service: treatment of certain expenses of rural letter carriers relative to the business use of a personal vehicle (S. 860), S4827, S4828 [10MY]

Power resources: encourage the development and deployment of innovative and efficient energy technologies (S. 933), S5467 [22MY]

———extend and modify tax credit for production of fuel from a nonconventional source (S. 1547), S10702 [15OC]

———extend tax credit for production of fuel from a nonconventional source to facilities that produce environmentally beneficial qualified fuels from coal (S. 1718), S12004 [16NO]

———include swine and bovine waste nutrients as a renewable energy resource under the renewable electricity production credit, S13268 [14DE]

———include swine and bovine waste nutrients as a renewable energy resource under the renewable electricity production credit (S. 1219), S8065 [23JY]

———national energy policy, S1561 [26FE]

———provide a refundable tax credit against increased residential energy costs (S. 293), S1224 [8FE], S1441 [15FE]

———provide a tax credit for marginal oil and natural gas well production (S. 1199), S7958 [19JY]

———transfer all excise taxes imposed on alcohol fuels to the Highway Trust Fund (S. 1306), S8714-S8716 [2AU]

Precious metals: 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]

Professional employer organizations: clarify status in order to assist small businesses in providing employee benefits and collecting employment taxes (S. 1305), S8710 [2AU]

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

Railroads: ensure that returns on investments from retirement trust funds are earned prior to reduction in taxes or increase in benefits, S12352-S12355, S12362 [4DE]

Rates, S836-S839 [31JA], S1028, S1030, S1031-S1042 [6FE], S1098-S1110, S1118, S1119 [7FE], S1167-S1176, S1206 [8FE], S1243-S1246, S1259-S1264 [13FE], S1363-S1365 [14FE], S1440, S1442, S1445, S1534-S1536 [15FE], S1593-S1603 [27FE], S1660-S1669, S1673-S1675 [28FE], S1732-S1734, S1735 [1MR], S1890 [6MR], S1923-S1925 [7MR], S2106-S2112 [9MR], S2141, S2152 [12MR], S2180-S2184 [13MR], S2269 [14MR], S2339-S2343 [15MR], S2574 [20MR], S2815 [23MR], S2918-S2921 [26MR], S3224, S3227-S3230 [30MR], S3263 [2AP], S3290-S3302, S3308, S3310, S3316, S3318 [3AP], S3376, S3423-S3428 [4AP], S3466-S3475, S3486-S3488, S3508-S3511, S3515, S3517 [5AP], S3679-S3693 [6AP], S3777 [23AP], S3802-S3805, S3833 [24AP], S3966 [26AP], S4158-S4161 [2MY], S4411 [7MY], S4560, S4574, S4575, S4579 [9MY], S4776-S4794 [10MY], S4853-S4857, S4880-S4882 [14MY], S4923-S4926, S4933-S4936 [15MY], S8147-S8152 [25JY], S10446 [10OC], S14029, S14030 [20DE]

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

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

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

Rates (H.R. 3): insert S. 1052 language in lieu, S7136-S7138 [29JN]

Rates (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]

Rates (S. 481), S1988-S1992 [7MR]

Rates (S. 896), S5102 [17MY]

Real estate: 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]

———exclude from gross income discharges of indebtedness attributable to certain forgiven residential mortgage obligations (S. 1282), S8478 [31JY]

———exclusion of gain from the sale of a principal residence and the sale of farmland (S. 362), S1502 [15FE]

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

———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]

Republican Party: national agenda, S5679 [25MY], S5845 [6JN], S8376 [30JY], S9012 [4SE], S9207 [10SE], S10922-S10924 [24OC], S11421 [5NO]

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

———extend research and development tax credit (S. 515), S2164 [12MR]

———permanently extend research credit and adjust the alternative incremental credit rates, S7136-S7138 [29JN]

———permanently extend research credit and adjust the alternative incremental credit rates (S. 41), S315-S318 [22JA]

———provide for an election to exchange research-related tax benefits for a refundable tax credit, for the recapture of refunds in certain circumstances (S. 1049), S6328 [14JN]

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

Schools: expand incentives for construction and renovation of public schools (S. 905), S5019 [16MY]

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

———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]

Senior citizens: allow a business credit for supported elderly housing (S. 1886), S13973 [20DE]

———allow tax credits for donations of computers to community and senior centers (S. 292), S1223 [8FE]

Ships and vessels: allow the use of completed contract method of accounting in the case of certain long-term naval vessel construction contracts (S. 666), S3217 [30MR]

———promote the construction and operation of cruise ships in the U.S. and facilitate the development of a U.S.-built cruise industry (S. 222), S915 [31JA]

Small business: allow credit for dry and wet cleaning equipment that uses non-hazardous primary process solvents (S. 1292), S8583 [1AU]

———allow employers a tax credit for costs paid or incurred for employee health insurance expenses, S3523 [5AP]

———allow employers a tax credit for costs paid or incurred for employee health insurance expenses (S. 674), S3277 [2AP]

———clarify that certain small businesses are permitted to use the cash method of accounting (S. 336), S1420 [14FE]

———enhance use of small ethanol producer tax credit (S. 613), S2898 [26MR]

———expand the exclusion for qualified small business stock and increase the annual limit for incentive stock options (S. 455), S1811, S1824 [5MR]

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

———expand the expense treatment for small businesses and provide a shorter recovery period for depreciation of certain restaurant buildings (S. 236), S1216 [8FE]

———expand work opportunity credit for small business jobs creation (S. 427), S1761, S1767 [1MR]

———forgive interest payments on certain disaster loans and provide tax relief for concerns in the aftermath of terrorist attacks (S. 1493), S10131, S10159-S10161 [3OC]

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

———phase in a full estate tax deduction for family-owned business interests (S. 179), S569 [25JA]

———repeal recognition of capital gain rule for home offices (S. 945), S5618 [24MY]

———standards for determining employment status of independent contractors (S. 837), S4418-S4422 [7MY]

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

———treatment (S. 189), S576-S581 [25JA]

———treatment (S. 1676), S11720 [13NO]

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

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

———include additional information in account statements (S. 354), S1496 [15FE]

———phase out taxation of benefits (S. 181), S570 [25JA]

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

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

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

———repeal tax increase on benefits (S. 237), S1215 [8FE]

———strengthen working families by improving responsible fatherhood and child support programs and expanding certain tax credits, block grants, and child care programs (S. 685), S3351-S3353 [3AP]

———treatment under balanced budget constitutional amendment, S8371-S8373 [30JY]

Solar energy: allow credit for residential solar energy property (S. 465), S1905 [6MR]

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

States: administration of State and local sales and use taxes relative to out-of-State remote sales, S11905 [15NO]

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

———prohibit from imposing a discriminatory tax on income earned within such State by nonresidents (S. 759), S3855 [24AP]

Tax Freedom Day: observance, S4237 [3MY]

Teachers: encourage national board certification by increasing subsidies to pay fee, heightening awareness of process, and providing tax incentives (S. 262), S1083 [6FE]

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

Telephones: repeal excise tax on telephone use and other communications services (S. 234), S1012 [1FE]

Territories: agreement to relieve financial burden relative to earned income tax credit, S5500 [23MY]

Terrorism: provide incentives to commercial researchers to develop technologies and drugs to prevent and treat illnesses associated with a biological or chemical weapons attack (S. 1764), S12376-S12384 [4DE]

———provide relief for U.S. military or civilian employees who are victims of terrorist attacks (S. 1423), S9397 [13SE]

———provide relief for victims of the terrorist attacks against the World Trade Center, Pentagon, and Somerset County, PA, S11544 [7NO]

———provide relief for victims of the terrorist attacks against the World Trade Center, Pentagon, and Somerset County, PA (H.R. 2884), S11991-S11993 [16NO], S13864 [20DE]

———provide relief for victims of the terrorist attacks against the World Trade Center, Pentagon, and Somerset County, PA (H.R. 2884), unanimous-consent agreement, S13856-S13858 [20DE]

———provide relief for victims of the terrorist attacks against the World Trade Center, Pentagon, and Somerset County, PA (S. 1433), S9506 [19SE]

———provide relief for victims of the terrorist attacks against the World Trade Center, Pentagon, and Somerset County, PA (S. 1440), S9512 [19SE]

———treatment of certain terrorist attack zone compensation of civilian uniformed personnel (S. 1446), S10761 [16OC]

Tourist trade: aid to certain businesses that have been affected by the terrorist attacks, S13673 [19DE]

———provide tax and other incentives to maintain a vibrant travel and tourism industry, to keep working people working, and to stimulate economic growth (S. 1500), S10293 [4OC], S11605 [8NO], S13042 [12DE]

———treatment of deposits and similar amounts received by a tour operator for a tour arranged by such operator (S. 1496), S10165 [3OC]

Transportation: national policy for infrastructure, S4158-S4160 [2MY]

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

———provide a uniform dollar limitation for transportation fringe benefits excludable from gross income (S. 217), S780-S782 [30JA]

———repeal motor fuel excise taxes which remain in the general fund of the Treasury on railroads and inland waterway transportation (S. 661), S3170 [29MR]

Trucking industry: prorate the heavy vehicle use tax between the first and subsequent purchasers of the same vehicle in one taxable period (S. 878), S4941 [15MY]

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

Veterans: eligibility for mortgage revenue bond financing (S. 97), S365 [22JA]

———extend the work opportunity credit to encourage the hiring of certain veterans (S. 1145), S7201 [29JN]

Weapons: clarify application of the excise tax imposed on bows and arrows (S. 1722), S12005 [16NO]

Reports

Estimated 12 Million Low- and Moderate-Income Families, With 24 Million Children, Would Not Benefit From Bush Tax Plan: Isaac Shapiro, Allen Dupree, and James Sly, Center on Budget and Policy Priorities, S1206 [8FE]

New Study Shows Sales Tax Revenue Losses From E-Commerce 41 Percent Higher Than Previous Estimates: Institute for State Studies, S10302 [4OC]

Reports filed

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

Bankruptcy Abuse Prevention and Consumer Protection Act: Committee on the Judiciary (House) (H.R. 333) (H. Rept. 107-3), H411 [26FE]

Bankruptcy Reform Act: Committee on the Judiciary (Senate) (S. 420), S1746 [1MR]

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]

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 Conference Report on H. Con. Res. 83, Revising and Setting Forth the Federal Budget for 2001-2011: Committee on Rules (House) (H. Res. 136) (H. Rept. 107-61), H2021 [8MY]

Consideration of Conference Report on H.R. 1836, Economic Growth and Tax Relief Reconciliation Act: Committee on Rules (House) (H. Res. 153) (H. Rept. 107-85), H2846 [25MY]

Consideration of H. Con. Res. 83, Revising and Setting Forth the Federal Budget for 2001-2011: Committee on Rules (House) (H. Res. 100) (H. Rept. 107-30), H1187 [27MR]

Consideration of H.J. Res. 41, Constitutional Amendment To Require a Two-Thirds Majority on the Passage of Legislation Increasing Taxes: Committee on Rules (House) (H. Res. 118) (H. Rept. 107-49), H1554 [24AP]

Consideration of H.R. 3, Economic Growth and Tax Relief Act: Committee on Rules (House) (H. Res. 83) (H. Rept. 107-12), H739 [7MR]

Consideration of H.R. 6, Marriage Penalty and Family Tax Relief Act: Committee on Rules (House) (H. Res. 104) (H. Rept. 107-31), H1293 [28MR]

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. 333, Bankruptcy Abuse Prevention and Consumer Protection Act: Committee on Rules (House) (H. Res. 71) (H. Rept. 107-4), H505 [28FE]

Consideration of H.R. 622, Hope for Children Act: Committee on Rules (House) (H. Res. 141) (H. Rept. 107-67), H2182 [15MY]

Consideration of H.R. 1836, Economic Growth and Tax Relief Reconciliation Act: Committee on Rules (House) (H. Res. 142) (H. Rept. 107-68), H2182 [15MY]

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. 3090, Economic Security and Recovery Act: Committee on Rules (House) (H. Res. 270) (H. Rept. 107-252), H7217 [23OC]

Consideration of H.R. 3529, Economic Security and Worker Assistance Act: Committee on Rules (House) (H. Res. 320) (H. Rept. 107-348), H10401, H10908 [19DE]

Constitutional Amendment To Require a Two-Thirds Majority on the Passage of Legislation Increasing Taxes: Committee on the Judiciary (House) (H.J. Res. 41) (H. Rept. 107-43), H1554 [24AP]

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

Economic Growth and Tax Relief Act: Committee on Ways and Means (House) (H.R. 3) (H. Rept. 107-7), H647 [6MR]

Economic Growth and Tax Relief Reconciliation Act: Committee of Conference (House) (H.R. 1836) (H. Rept. 107-84), H2846 [25MY]

Economic Recovery and Assistance for American Workers Act: Committee on Finance (Senate) (H.R. 3090), S11660 [9NO]

Energy Tax Policy Act: Committee on Ways and Means (House) (H.R. 2511) (H. Rept. 107-157), H4539 [24JY]

Fairness for Foster Care Families Act: Committee on Ways and Means (House) (H.R. 586) (H. Rept. 107-66), H2182 [15MY]

Fallen Hero Survivor Benefit Fairness Act: Committee on Ways and Means (House) (H.R. 1727) (H. Rept. 107-65), H2182 [15MY]

Guam Foreign Investment Equity Act: Committee on Resources (House) (H.R. 309) (H. Rept. 107-48), H1554 [24AP]

Hope for Children Act: Committee on Ways and Means (House) (H.R. 622) (H. Rept. 107-64), H2182 [15MY]

Internet Tax Nondiscrimination Act: Committee on the Judiciary (House) (H.R. 1552) (H. Rept. 107-240), H6918 [16OC]

Marriage Penalty and Family Tax Relief Act: Committee on Ways and Means (House) (H.R. 6) (H. Rept. 107-29), H1187 [27MR]

Nomination of Mark A. Weinberger To Be Assistant Sec. of the Treasury for Tax Policy: Committee on Finance (Senate), S1699 [28FE]

Recommit Conference Report on H. Con. Res. 83, Revising and Setting Forth the Federal Budget for 2001-2011: Committee on Rules (House) (H. Res. 134) (H. Rept. 107-58), H2021 [8MY]

Restore Earnings To Lift Individuals and Empower Families (RELIEF) Act: Committee on Finance (Senate) (S. 896) (S. Rept. 107-83), S5005 [16MY]

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]

Revising and Setting Forth the Federal Budget for 2001-2011: Committee of Conference (H. Con. Res. 83) (H. Rept. 107-55), H1922 [3MY]

———Committee of Conference (H. Con. Res. 83) (H. Rept. 107-60), H2021 [8MY]

———Committee on the Budget (House) (H. Con. Res. 83) (H. Rept. 107-26), H1121 [26MR]

Same-Day Consideration of Certain Resolutions: Committee on Rules (House) (H. Res. 130) (H. Rept. 107-54), H1859 [2MY]

———Committee on Rules (House) (H. Res. 131) (H. Rept. 107-56), H1922 [3MY]

Same-Day Consideration of H. Res. 320, Consideration of H.R. 3529, Economic Security and Worker Assistance Act: Committee on Rules (House) (H. Res. 317) (H. Rept. 107-340), H10173 [17DE]

———Committee on Rules (House) (H. Res. 319) (H. Rept. 107-344), H10354 [18DE]

Rulings of the Chair

Bankruptcy: amend laws (S. 420), S2187, S2188 [13MR]

Economy: provide incentives for economic recovery (H.R. 3529), H10848 [19DE]

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

Rates (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]

Statements

Bipartisan Patient Protection Act: Executive Office of the President, S6552, S6555 [21JN], S7059 [28JN]

Budget Reconciliation Process: Howard H. Baker, Jr., S1533 [15FE]

———Howard H. Baker, Jr. (1985), S3501 [5AP]

———Senator Byrd, S1533 [15FE]

———Senator Domenici, S1534 [15FE]

———Senator Domenici (1985), S3502 [5AP]

Economic Recovery and Homeland Defense Act: Executive Office of the President, S11775 [14NO]

Economic Security and Recovery Act: Executive Office of the President, H7248 [24OC]

Hope for Children Act: Executive Office of the President, H2290 [17MY]

Impact of California Hospital Seismic Mandate: California Healthcare Association, E685 [1MY]

Internet Tax Nondiscrimination Act: Executive Office of the President, S11902 [15NO]

Market Financing Estimates: Dept. of the Treasury, S8871 [3AU]

Marriage Penalty and Family Tax Relief Act: Executive Office of the President, H1307 [29MR]

Priorities of Budget Surpluses: Concord Coalition, S2173 [13MR]

Rich Man's Return on Bush's Tax Cut: Angela DeBlasio and Lynne Clough, E1830 [9OC]

Studies

Administration's Budget Reserve—Do the Numbers Add Up? Robert Greenstein, Richard Kogan, and Joel Friedman, Center on Budget and Policy Priorities, H776 [8MR]

Administration's Budget—Gaps Between Rhetoric and Reality: Robert Greenstein, Richard Kogan, and Joel Friedman, Center on Budget and Policy Priorities, H777 [8MR]

In Bush Budget, Tax Cuts for Top One Percent Are Larger Than Health, Education, and All Other Initiatives Combined: Center on Budget and Policy Priorities, H778 [8MR]

In Many States, One-Third To One-Half of Families Would Not Benefit From Bush Tax Plan: Nick Johnson, Allen Dupree, and Isaac Shapiro, Center on Budget and Policy Priorities, H779-H781 [8MR]

Is a Large Tax Cut Needed To Forestall an Explosion in Spending? Center on Budget and Policy Priorities, H776 [8MR]

Is the House Tax Bill Needed To Avert a Recession? Peter R. Orszag, Center on Budget and Policy Priorities, H778 [8MR]

New Joint Tax Committee Estimates Raise Cost of Bush Tax Plan: Center on Budget and Policy Priorities, H775 [8MR]

Summaries

Bipartisan Patients' Bill of Rights Act (S. 889), S4952 [15MY]

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

Clean Power Plant and Modernization Act (S. 1131), S7104 [28JN]

Comprehensive Cancer Screening Act (S. 868), S4844 [10MY]

Encouraging Investment in Small Business Act (S. 455), S1825 [5MR]

Home and Farm Wind Energy Systems Act (S. 1810), S13053 [12DE]

Medicare Early Access and Tax Credit Act (H.R. 1255), E453 [27MR]

Retirement Opportunity Expansion Act (H.R. 3488), E2295 [14DE]

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

Small Business Jobs Tax Credit Act (S. 427), S1766 [1MR]

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

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

Technology Education and Training Act (S. 762), S3858 [24AP]

Use of Budget Reconciliation Process To Consider Tax Reduction Legislation, S1890 [6MR]

Vaccines for the New Millennium Act (S. 895), S5010 [16MY]

Tables

Budget conference agreement on Medicare and Social Security, H1955 [8MY]

Budget realities, S11404 [2NO]

Comparison of Senate Subcommittee appropriations in fiscal years 2000, 2001, and 2002, S4784 [10MY]

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

Economic Security and Recovery Act (S. 1791), S12775 [10DE]

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

Impact of Senate Democratic Caucus permanent stimulus proposals on surplus, S11319 [1NO]

Means of financing the deficit or disposition of surplus by the U.S. Government, S2174 [13MR], S11405 [2NO]

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

Projected tax relief for families, S3684 [6AP]

Public debt to the penny, S446 [23JA]

Revisions to H. Con. Res. 83, revising and setting forth the Federal budget for 2001-2011, S5104-S5107 [17MY], S5775-S5778 [26MY]

Standard deductions for married individuals, E325 [8MR]

Tax rate decreases and increases in the Durbin amendment to H. Con. Res. 83, revising and setting forth the Federal budget for 2001-2011, S3475 [5AP]

Tax rate reductions, E324 [8MR]

Tax rate reductions under H.R. 1836, Economic Growth and Tax Relief Reconciliation Act, S7657 [16JY]

Trust funds used to balance the budget, S2173 [13MR]

Who holds the public debt?, S448 [23JA]

Testimonies

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

Texts of

H. Con. Res. 83, revising and setting forth the Federal budget for 2001-2011, H1212-H1218 [28MR]

H. Res. 71, consideration of H.R. 333, Bankruptcy Abuse Prevention and Consumer Protection Act, H512 [1MR]

H. Res. 83, consideration of H.R. 3, Economic Growth and Tax Relief Act, H746 [8MR]

H. Res. 100, consideration of H. Con. Res. 83, revising and setting forth the Federal budget for 2001-2011, H1193 [28MR]

H. Res. 104, consideration of H.R. 6, Marriage Penalty and Family Tax Relief Act, H1297 [29MR]

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

H. Res. 118, consideration of H.J. Res. 41, constitutional amendment to require a two-thirds majority on the passage of legislation increasing taxes, H1563 [25AP]

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

H. Res. 131, same-day consideration of certain resolutions, H1945 [8MY]

H. Res. 134, recommit conference report on H. Con. Res. 83, revising and setting forth the Federal budget for 2001-2011, H1951 [8MY]

H. Res. 136, consideration of conference report on H. Con. Res. 83, revising and setting forth the Federal budget for 2001-2011, H2026 [9MY]

H. Res. 141, consideration of H.R. 622, Hope for Children Act, H2285 [17MY]

H. Res. 142, consideration of H.R. 1836, Economic Growth and Tax Relief Reconciliation Act, H2204 [16MY]

H. Res. 153, consideration of conference report on H.R. 1836, Economic Growth and Tax Relief Reconciliation Act, H2824 [25MY]

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

H. Res. 219, consideration of H.R. 2563, Bipartisan Patient Protection Act, H5185 [2AU]

H. Res. 270, consideration of H.R. 3090, Economic Security and Recovery Act, H7225 [24OC]

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

H. Res. 319, same-day consideration of H. Res. 320, consideration of H.R. 3529, Economic Security and Worker Assistance Act, H10495 [19DE]

H. Res. 320, consideration of H.R. 3529, Economic Security and Worker Assistance Act, H10820 [19DE]

H.J. Res. 41, constitutional amendment to require a two-thirds majority on the passage of legislation increasing taxes, H1568 [25AP]

H.R. 3, Economic Growth and Tax Relief Act, H761, H762 [8MR]

H.R. 6, Marriage Penalty and Family Tax Relief Act, H1302-H1304 [29MR]

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. 309, Guam Foreign Investment Equity Act, H1683 [1MY]

H.R. 333, Bankruptcy Abuse Prevention and Consumer Protection Act, H530-H575 [1MR]

H.R. 333, Bankruptcy Reform Act, S7742-S7789 [17JY]

H.R. 586, Fairness for Foster Care Families Act, H2166 [15MY]

H.R. 622, Hope for Children Act, H2288, H2289 [17MY]

H.R. 1012, Telework Tax Incentive Act, E342 [13MR]

H.R. 1552, Internet Tax Nondiscrimination Act, H6803 [16OC]

H.R. 1727, Fallen Hero Survivor Benefit Fairness Act, H2164 [15MY]

H.R. 1836, Economic Growth and Tax Relief Reconciliation Act, H2207 [16MY]

H.R. 1836, Restore Earnings To Lift Individuals and Empower Families (RELIEF) Act, S5714-S5753 [25MY]

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

H.R. 2563, Bipartisan Patient Protection Act, H5222-H5247 [2AU]

H.R. 2884, Victims of Terrorism Relief Act, H5605 [13SE]

H.R. 2884, Victims of Terrorism Tax Relief Act, S13858-S13863 [20DE], H10120-H10126 [13DE], H10954-H10958 [20DE]

H.R. 3090, Economic Recovery and Assistance for American Workers Act, S11678-S11696 [13NO]

H.R. 3090, Economic Security and Recovery Act, H7236, H7242-H7247 [24OC]

H.R. 3346, simplify reporting requirements relative to higher education tuition and related expenses, H8801 [4DE]

H.R. 3529, Economic Security and Worker Assistance Act, H10827-H10845 [19DE]

S. 6, Patients' Bill of Rights Act, S101-S113 [22JA]

S. 9, Working Family Tax Relief Act, S146-S155 [22JA]

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

S. 29, Self-Employed Health Insurance Fairness Act, S302 [22JA]

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

S. 32, Judicial Taxation Prohibition Act, S309 [22JA]

S. 41, permanently extend research tax credit and adjust the alternative incremental tax credit rates, S317 [22JA]

S. 47, exempt helicopters used for unexploded ordnance removal and environmental restoration from air transportation excise taxes, S320 [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. 97, eligibility of veterans for mortgage revenue bond financing, S365 [22JA]

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

S. 115, Elimination of Double Subsidies for the Hardrock Mining Industry Act, S387 [22JA]

S. 132, Low Income Housing Tax Credit for Native Americans Act, S407 [22JA]

S. 152, tax treatment of interest on student loans, S480 [23JA]

S. 203, Teacher Support Act, S708 [30JA]

S. 217, Commuter Benefits Equity Act, S780 [30JA]

S. 220, Bankruptcy Reform Act, S788-S833 [30JA]

S. 225, TEACHER Tax Credit Act, S918 [31JA], S4470 [8MY]

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

S. 234, Help Eliminate the Levy on Locution (HELLO) Act, S1013 [1FE]

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

S. 262, encourage national board certification by teachers by increasing subsidies to pay fee, heightening awareness of process, and providing tax incentives, S1084 [6FE]

S. 283, Bipartisan Patient Protection Act, S1136-S1154 [7FE]

S. 284, Bipartisan Patient Protection Act—Part II, S1154-S1156 [7FE]

S. 292, Community Technology Assistance Act, S1223 [8FE]

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

S. 312, Tax Empowerment and Relief for Farmers and Fishermen (TERFF) Act, S1331-S1334 [13FE]

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

S. 314, provide declaratory judgment of tax relief for certain agricultural cooperatives, S1335 [13FE]

S. 315, Conservation Reserve Program Tax Fairness Act, S1337 [13FE]

S. 333, Rural America Prosperity Act, S1407-S1417 [14FE]

S. 335, Setting Aside for a Valuable Education (SAVE) Act, S1418 [14FE]

S. 336, Cash Accounting for Small Business Act, S1421 [14FE]

S. 354, Straight Talk on Social Security Act, S1496 [15FE]

S. 369, treatment of self-employment tax relative to certain farm rental income, S1508 [15FE]

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

S. 393, Medical Research Investment Act, S1619 [27FE]

S. 418, tax treatment of business meal and entertainment expenses, S1712 [28FE]

S. 420, Bankruptcy Reform Act, S2480-S2530 [19MR]

S. 424, Earthquake Loss Reduction Act, S1757-S1760 [1MR]

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

S. 427, Small Business Jobs Tax Credit Act, S1763 [1MR]

S. 454, PILT and Refuge Revenue Sharing Permanent Funding Act, S1824 [5MR]

S. 462, Leave No Child Behind Tax Credit Act, S1902 [6MR]

S. 465, Residential Solar Energy Tax Credit Act, S1905 [6MR]

S. 481, Economic Insurance Tax Cut, S1991 [7MR]

S. 495, Tax Equity for School Teachers Act, S2079 [8MR]

S. 505, Military Sniper Weapon Regulation Act, S2127 [9MR]

S. 530, Bipartisan Renewable, Efficient Energy With Zero Effluent (BREEZE) Act, S2309 [14MR]

S. 540, Reserve Component Tax Assistance Act, S2390-S2392 [15MR]

S. 545, expand work opportunity tax credit to small business employees working or living in areas of poverty, S2397 [15MR]

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

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

S. 558, Indian Reservation Economic Investment Act, S2412-S2414 [15MR]

S. 569, Health Care Access Improvement Act, S2585 [20MR]

S. 590, Relief, Equity, Access, and Coverage for Health (REACH) Act, S2670-S2672 [21MR]

S. 593, tax treatment of natural gas gathering lines, S2732 [22MR]

S. 594, simplify the excise tax on heavy truck tires, S2732 [22MR]

S. 595, Fairness in Treatment—The Drug and Alcohol Addition Recovery Act, S2733-S2735 [22MR]

S. 596, Energy Security and Tax Incentive Policy Act, S2738-S2752 [22MR]

S. 603, No Taxation Without Representation Act, S2824 [23MR]

S. 613, enhance use of small ethanol producer tax credit, S2898 [26MR]

S. 616, Real AMT Relief Act, S2899 [26MR]

S. 623, Medicare Early Access and Tax Credit Act, S2983-S2989 [27MR]

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

S. 664, New Economy Tax Fairness (NET FAIR) Act, S3173 [29MR]

S. 676, tax treatment of active financing income earned overseas by financial services firms, S3280 [2AP]

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

S. 683, Fair Care for the Uninsured Act, S3347-S3350 [3AP]

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

S. 711, maintain Alaskan exemption from dyeing requirements for exempt diesel fuel and kerosene, S3539 [5AP]

S. 713, Native Alaskan Subsistence Whaling Act, S3540 [5AP]

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

S. 750, provide the same tax treatment for danger pay allowance as for combat pay, S3759 [6AP]

S. 756, Growing Renewable Energy for Emerging Needs (GREEN) Act, S3792 [23AP]

S. 762, Technology Education and Training Act, S3857 [24AP]

S. 779, tax treatment of certain hospital support organizations as qualified organizations for purposes of determining acquisition indebtedness, S3996 [26AP]

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. 802, Low Income Taxpayer Protection Act, S4049 [30AP]

S. 810, Feeding Needy Families Act, S4118 [1MY]

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

S. 822, Community Forestry and Agriculture Conservation Act, S4256 [3MY]

S. 831, restore complete tax deductibility for business meals, S4267 [3MY]

S. 837, Independent Contractor Determination Act, S4420 [7MY]

S. 850, Child Support Fairness and Tax Refund Interception Act, S4603 [9MY]

S. 860, tax treatment of certain expenses of rural letter carriers relative to the business use of a personal vehicle, S4828 [10MY]

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

S. 875, Fuel Tax Equalization Credit for Substantial Power Takeoff Vehicles Act, S4895 [14MY]

S. 879, Cosmetology Tax Fairness and Compliance Act, S4941 [15MY]

S. 881, Fallen Hero Survivor Benefit Fairness Act, S4944 [15MY]

S. 888, College Tuition Assistance Act, S4950 [15MY]

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

S. 933, Combined Heat and Power Advancement Act, S5467 [22MY]

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

S. 945, Home-Office Deduction Simplification Act, S5753 [25MY]

S. 984, Veterans Road to Health Care Act, S5836 [5JN]

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

S. 1022, allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and allow a deduction for TRICARE supplemental premiums, S6140 [12JN]

S. 1048, provide tax relief for payment of asbestos-related claims, S6328 [14JN]

S. 1052, Bipartisan Patient Protection Act, S7338-S7361 [9JY]

S. 1058, Biodiesel Renewable Fuels Act, S6451 [19JN]

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

S. 1081, Low-to-Moderate Income Home Ownership Tax Credit Act, S6612-S6616 [21JN]

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

S. 1131, Clean Power Plant and Modernization Act, S7100-S7103 [28JN]

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

S. 1145, Veterans Opportunity To Work Act, S7201 [29JN]

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

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

S. 1282, Mortgage Cancellation Relief Act, S8479 [31JY]

S. 1293, provide tax incentives for voluntary reduction of greenhouse gas emissions and advance global climate science and technology development, S8584 [1AU]

S. 1305, Professional Employer Organization Workers Benefits Act, S8711-S8714 [2AU]

S. 1306, Highway Trust Fund Recovery Act, S8715 [2AU]

S. 1330, Dietary Supplement Tax Fairness Act, S8751 [2AU]

S. 1341, expand human clinical trials qualifying for the orphan drug tax credit, S8763 [2AU]

S. 1386, Employee Welfare Benefit Equity Act, S8959-S8961 [3AU]

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

S. 1414, Parent and Teacher Achievement Act, S9257 [10SE]

S. 1415, enhance charitable contribution tax deductions for book donations and literacy, S9259 [10SE]

S. 1423, provide tax relief for U.S. military or civilian employees who are victims of terrorist attacks, S9397 [13SE]

S. 1433, Victims of Terrorism Relief Act, S9507 [19SE]

S. 1440, Victims of Terrorism Relief Act, S9512 [19SE]

S. 1493, Small Business Leads to Economic Recovery Act, S10161-S10163 [3OC]

S. 1496, Tour Operators Up-Front-Deposit Relief (TOUR) Act, S10165 [3OC]

S. 1500, Travel America Now Act, S10294 [4OC]

S. 1504, Internet Tax Moratorium Extension Act, S10303 [4OC]

S. 1547, Nonconventional Natural Gas Reliability Act, S10703 [15OC]

S. 1553, Economic Stimulus Through Bonus Depreciation Act, S10771 [16OC]

S. 1567, Internet Tax Moratorium and Equity Act, S10839 [18OC]

S. 1581, American Security Enhancement Investment Act, S11114 [25OC]

S. 1643, Sales Tax Holiday Act, S11550 [7NO]

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. 1791, Economic Security and Recovery Act, S12773-S12775 [10DE]

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

S. 1856, Teleworking Advancement Act, S13711 [19DE]

S. 1863, tax treatment of certain transfers of intangible property for foreign tax credit limitation purposes, S13946 [20DE]

S. 1886, Assisted Living Tax Credit Act, S13975-S13978 [20DE]

S. Con. Res. 21, use of a legislative trigger or safety mechanism to link long-term Federal budget surplus reductions with actual budgetary outcomes, S2013 [7MR]

S.J. Res. 11, constitutional amendment to require a two-thirds majority on the passage of legislation increasing taxes, S3063 [28MR]