INTERNAL REVENUE SERVICE

Amendments

Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies: making appropriations (H.R. 2590), S9485, S9487, S9491, S9492, S9493, S9495, S9514, S9525, S9526, S9527, S9547 [19SE], S9662 [21SE], H4429 [23JY], H4542 [24JY], H4567, H4570, H4577, H4586, H4588, H4589, H4590, H4592, H4593, H4596, H4598, H4599, H4604, H4608, H4610, H4615 [25JY]

Taxation: 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]

Appointments

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

Conferees: H.R. 2590, Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies appropriations, S9497 [19SE], H6383 [5OC]

Bills and resolutions

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

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

Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies: making appropriations (see S. 1398), S9122 [5SE] (see H.R. 2590), H4428 [23JY]

———making appropriations (H.R. 2590), consideration (see H. Res. 206), H4539 [24JY]

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

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

Taxation: 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]

———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]

———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]

———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]

———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]

———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]

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

———exempt State and local political committees from certain notification and reporting requirements applicable to political organizations (see S. 744), S3706 [6AP]

———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]

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

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

———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]

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

———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]

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

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

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

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

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

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

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

Conference reports

Dept. of the Treasury, Postal Service, Executive Office of the President, and Independent Agencies Appropriations (H.R. 2590), H7337-H7356 [29OC]

Descriptions

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

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

Letters

IRS notification of taxpayer refund: Colleen M. Kelley, National Treasury Employees Union, S7401 [10JY]

Tax notification and reporting requirements of State and local political organizations: Susan Parnas Frederick, National Conference of State Legislatures, S2800 [23MR]

Lists

Amendments to H.R. 2590, Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies appropriations, S9493 [19SE]

Motions

Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies: making appropriations (H.R. 2590), H4583 [25JY]

Taxation: 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]

Remarks in House

Abolish, H1672 [1MY]

Churches and synagogues: raid on church in Indianapolis, IN, H446 [28FE]

Committee on Appropriations (House): appropriations allocation revisions to H.R. 2590, Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies appropriations, H4719 [26JY]

Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies: making appropriations (H.R. 2590), H4553-H4622 [25JY], E1461 [27JY], E1478 [31JY], E1485 [1AU]

———making appropriations (H.R. 2590), conference report, H7536-H7545 [31OC], E1970 [31OC], E1982 [2NO]

———making appropriations (H.R. 2590), consideration (H. Res. 206), H4549-H4553 [25JY], E1435 [25JY]

———making appropriations (H.R. 2590), consideration of conference report, H7380 [30OC]

———making appropriations (H.R. 2590), permission to file conference report, H7317 [25OC]

———making appropriations (H.R. 2590), unanimous-consent agreement, H4610 [25JY]

———making appropriations (H.R. 2590), unanimous-consent request, H4574 [25JY]

Federal employees: employee use of Internet for personal use during work hours, H2682 [24MY], H2720 [25MY]

———non-payment of Federal income taxes, H3211 [19JN]

———prohibit bonus or incentive payments to senior officials, H4589, H4608, H4609 [25JY], H4869 [31JY]

———tribute, H2547, H2549 [22MY]

Financial institutions: IRS requirements on reporting of deposit interest paid to nonresident aliens, H4592, H4593 [25JY]

Law enforcement: Federal law enforcement programs funding, H7536, H7541 [31OC]

Office of National Drug Control Policy: High Intensity Drug Trafficking Areas funding through reductions in IRS taxpayer refund notification funding, H3331-H3335 [20JN]

Rossotti, Charles O.: alleged conflict of interest relative to IRS purchase of computer software, H4869 [31JY]

Tax Freedom Day: observance, E751 [8MY]

Taxation: allow income tax refund, H1327, H1328 [29MR]

———allow income tax refund (H.R. 1227), E455 [27MR]

———change calculation and simplify administration of the earned income tax credit (H.R. 3574), E2402 [20DE]

———clarify that certain small businesses are permitted to use the cash method of accounting (H.R. 656), E177 [14FE]

———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]

———expand Federal tax refund intercept program for parents delinquent on child support to cover children who are not minors (H.R. 869), E280 [6MR]

———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]

———reform laws and filing procedures, H3211 [19JN]

———repeal income tax, abolish the IRS, and institute a national retail sales tax, H1126 [27MR], H1461 [4AP], H2716 [25MY], H4118 [18JY]

———simplify and reduce income tax rates and eliminate marriage tax penalty (H.R. 456), E105 [6FE]

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

———standards for determining employment status of independent contractors (H.R. 1783), E771 [10MY]

———taxpayer refund, H3869 [11JY], H4545 [25JY]

———treatment of compensation for damages arising from the prescribed burn on the Bandelier National Monument, E326 [8MR]

———treatment of sale of certain animals associated with educational programs (H.R. 1599), E645 [26AP]

Remarks in Senate

Bankruptcy: adjustment of IRS standards for the cost of gasoline and transportation relative to means test, S2363 [15MR]

Cerro Grande Fire Assistance Act: clarify tax treatment of payments made (S. 557), S2412 [15MR]

Dept. of the Treasury: codify authority to issue regulations covering the practices of enrolled agents (S. 725), S3712 [6AP]

Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies: making appropriations (H.R. 2590), S9470-S9477, S9485-S9497 [19SE], S9609 [21SE]

———making appropriations (H.R. 2590), conference report, S11329-S11333 [1NO]

———making appropriations (H.R. 2590), conference report—unanimous-consent agreement, S11329 [1NO]

———making appropriations (H.R. 2590), unanimous-consent agreement, S9461 [14SE]

———making appropriations (S. 1398), indefinitely postponed, S11867 [14NO]

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

Government regulations: congressional review of regulations increasing Federal revenue (S. 276), S1131, S1132 [7FE]

Tax Freedom Day: observance, S4237 [3MY]

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

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

———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]

———clarify that certain small businesses are permitted to use the cash method of accounting (S. 336), S1420 [14FE]

———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]

———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]

———expand Federal tax refund intercept program for parents delinquent on child support to cover children who are not minors (S. 850), S4603 [9MY]

———make marriage tax penalty relief effective immediately for certain tax brackets and the standard deduction (S. 1513), S10391 [9OC]

———repeal Internal Revenue Code and replace with a flat tax (S. 1040), S6321 [14JN]

———simplify certain Internal Revenue Code provisions, S3986 [26AP]

———standards for determining employment status of independent contractors (S. 837), S4418-S4422 [7MY]

———taxpayer refund, S8147-S8152 [25JY]

———taxpayer refund notification funding, S7312 [9JY], S7400-S7403, S7408, S7409 [10JY]

Reports filed

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. 2590, Dept. of the Treasury, Postal Service, Executive Office of the President, and Independent Agencies Appropriations: Committee on Rules (House) (H. Res. 206) (H. Rept. 107-158), H4539 [24JY]

Dept. of the Treasury, Postal Service, Executive Office of the President, and Independent Agencies Appropriations: Committee of Conference (H.R. 2590) (H. Rept. 107-253), H7357 [29OC]

———Committee on Appropriations (House) (H.R. 2590) (H. Rept. 107-152), H4427 [23JY]

———Committee on Appropriations (Senate) (S. 1398) (S. Rept. 107-57), S9074 [4SE]

Marriage Penalty and Family Tax Relief Act: Committee on Ways and Means (House) (H.R. 6) (H. Rept. 107-29), H1187 [27MR]

Nomination of B. John Williams, Jr., To Be IRS Chief Counsel and Dept. of the Treasury Assistant General Counsel: Committee on Finance (Senate), S13464 [18DE]

Rulings of the Chair

Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies: making appropriations (H.R. 2590), H4568 [25JY]

Statements

Marriage Penalty and Family Tax Relief Act: Executive Office of the President, H1307 [29MR]

Tables

Committee on the Budget (Senate) scoring of conference report on H.R. 2590, Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies appropriations, S11332 [1NO]

Committee on the Budget (Senate) scoring of H.R. 2590, Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies appropriations, S9496 [19SE]

Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies appropriations (H.R. 2590), H4554-H4557 [25JY], H7538-H7540 [31OC]

Texts of

H. Res. 104, consideration of H.R. 6, Marriage Penalty and Family Tax Relief Act, H1297 [29MR]

H. Res. 206, consideration of H.R. 2590, Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies appropriations, H4549 [25JY]

H.R. 6, Marriage Penalty and Family Tax Relief Act, H1302-H1304 [29MR]

H.R. 2585, Chiloquin Dam Fish Passage Feasibility Study Act, H7380 [30OC]

H.R. 2590, Dept. of the Treasury, Postal Service, Executive Office of the President, and independent agencies appropriations, S9662-S9673 [21SE]

S. 336, Cash Accounting for Small Business Act, S1421 [14FE]

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

S. 802, Low Income Taxpayer Protection Act, S4049 [30AP]

S. 837, Independent Contractor Determination Act, S4420 [7MY]

S. 850, Child Support Fairness and Tax Refund Interception Act, S4603 [9MY]