INCOME related term(s) Economy; Pensions; Securities

Addresses

Fallout From Enron—Lessons and Consequences: Henry Kaufman, Henry Kaufman & Co., Inc., S4619-S4621 [21MY]

Agreements

World Trade Center employers-Service Employees International Union Local 32B-32J Joint Building Service Industry Emergency Preferential Hiring Program, H69 [24JA]

Amendments

Agriculture: continue certain programs (S. 1731), S408, S419, S430, S431 [6FE], S442, S467, S469, S476, S498, S501, S504, S505, S506, S510 [7FE], S515, S516, S519, S522, S533, S557, S558, S564, S567 [8FE], S578, S590, S591 [11FE], S608, S610, S612, S613, S616, S617, S618, S619, S620, S621, S628, S629, S636, S645, S666, S667, S669, S670, S671, S672 [12FE], S675, S748 [13FE]

Business and industry: improve financial reporting and independent audits and accounting services, create a Public Company Accounting Oversight Board, and improve SEC resources and oversight (S. 2673), S6340, S6363 [8JY], S6438, S6443, S6508, S6510, S6511, S6512 [9JY], S6538, S6541, S6542, S6543, S6544, S6547, S6548, S6552, S6557, S6559, S6576, S6578, S6580, S6581, S6582, S6583, S6584, S6586, S6590 [10JY], S6625, S6658, S6659, S6660, S6661, S6662, S6663, S6664, S6665, S6666, S6667, S6669, S6671, S6672, S6673, S6674, S6675, S6676, S6677 [11JY], S6687, S6688, S6690, S6712, S6713, S6714, S6715, S6716 [12JY], S6777 [15JY]

Clergy: ensure that chaplains killed in the line of duty receive public safety officer death benefits (S. 2431), S3975 [7MY]

Computers: suspend Library of Congress determination relative to rates and terms for webcasting (H.R. 5469), S11123 [14NO]

Dept. of the Interior and related agencies: making appropriations (H.R. 5093), S8145, S8146 [4SE]

Economic Growth and Tax Relief Reconciliation Act: make marriage penalty relief provisions permanent (H.R. 4019), H3531 [13JN]

———make marriage penalty relief provisions permanent (H.R. 4019), complete congressional action (H. Res. 543)—consideration (H. Res. 547), H6667 [25SE]

———make pension and individual retirement arrangement provisions permanent (H.R. 4931), H3798 [21JN]

———make pension and individual retirement arrangement provisions permanent (H.R. 4931), complete congressional action (H. Res. 544)—consideration (H. Res. 547), H6667 [25SE]

Federal employees: adjust certain Federal annuity computations relative to periods of receiving disability payments (S. 2936), S10751 [17OC]

Insurance: ensure the continued financial capacity of insurers to provide coverage for risks from terrorism (S. 2600), S5462 [12JN], S5482, S5488, S5509, S5514, S5516, S5545, S5546, S5549, S5550, S5551, S5552, S5554, S5556 [13JN], S5635, S5636, S5637, S5638, S5639, S5640, S5641 [17JN], S5656, S5665, S5666, S5714 [18JN]

Pensions: provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), H1202 [10AP], H1248 [11AP]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), complete action (H. Res. 540)—consideration (H. Res. 547), H6667 [25SE]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), consideration (H. Res. 386), H1213 [11AP]

SBA: authorize loans to small businesses and certain other businesses that suffered substantial economic injury as a result of terrorist attacks on the World Trade Center, Pentagon, and Somerset County, PA (S. 1499), S2331 [22MR]

Social Security: provide additional safeguards for certain beneficiaries with representative payees (H.R. 4070), S11316 [18NO]

Taxation: exclusion from gross income for foster care payments relative to certain nongovernmental placement agencies (H.R. 586), S431, S432 [6FE]

———exclusion from gross income for foster care payments relative to certain nongovernmental placement agencies (H.R. 586), consideration of Senate amendment with an amendment (H. Res. 390), H1427 [18AP]

———make repeal of estate taxes permanent (H.R. 2143), H3262 [6JN]

———make repeal of estate taxes permanent (H.R. 2143), complete congressional action (H. Res. 524)—consideration (H. Res. 527), H6382 [19SE]

———make repeal of estate taxes permanent (H.R. 2143), consideration (H. Res. 435), H3244 [6JN]

———phase out estate and gift taxes (H.R. 8), S5346, S5386 [11JN], S5398, S5412, S5462 [12JN]

———provide incentives for economic recovery (H.R. 3090), S841, S870 [14FE], S1659 [7MR], H744, H746 [7MR]

———provide incentives for economic recovery (H.R. 3090), consideration of Senate amendment with an amendment (H. Res. 360), H743 [7MR]

———provide incentives for economic recovery (H.R. 3529), S11060, S11136 [14NO]

———treatment of adoption expenses (H.R. 622), S34 [23JA], S76, S88, S104, S105, S106, S107 [24JA], S128, S130, S131, S133, S138, S139, S141, S143, S144, S145, S146, S147 [25JA], S154, S159, S162, S168, S183, S184 [28JA], S202, S207, S208, S212, S220, S239, S240, S242, S243, S247, S250, S251, S252, S253, S254 [29JA], S263, S270, S275, S279, S280, S288, S289, S290, S292, S293, S294, S307, S308 [4FE], S323, S352, S355, S356, S357, S358, S359, S360, S361, S363, S366, S367, S368, S369, S370, S374, S375, S377, S378, S379, S380 [5FE], S395, S426, S427, S428, S429, S430 [6FE], H478, H479 [14FE]

———treatment of adoption expenses (H.R. 622), consideration of Senate amendments with an amendment (H. Res. 347), H476 [14FE]

———treatment of the sale of a principal residence, and death gratuity payments, by a member of the uniformed services (H.R. 5063), S9915, S9923 [3OC], H8794 [14NO]

———treatment of the sale of a principal residence, and death gratuity payments, by a member of the uniformed services (H.R. 5063), consideration of Senate amendments with an amendment (H. Res. 609), H8763 [14NO]

———treatment of the sale of a principal residence by members of the uniformed services or Foreign Service and treatment of death gratuity payments to members of the uniformed services (H.R. 5557), S11136 [14NO]

Veterans: enhance compensation for veterans with hearing loss (S. 2237), S9550 [26SE], S11329 [18NO]

———increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (H.R. 4085), S9550 [26SE]

Analyses

Assiniboine and Sioux Tribes of the Fort Peck Reservation Judgement Fund Distribution Act (S. 3059), S10050 [7OC]

Dept. of Veterans Affairs Programs Amendments (S. 2526), S4496 [16MY]

Enhance Certain Dept. of Veterans Affairs Programs and Improve Administration of Such Programs (S. 1905), S237 [29JA]

Estate Tax Repeal Acceleration (ExTRA) for Family-Owned Businesses and Farms Act (S. 2994), S9121 [24SE]

Announcements

Treasury to mail out 8.1 million checks on Friday July 26, 2001: Dept. of the Treasury, S7509 [30JY]

Appointments

Conferees: H.R. 3210, Terrorism Risk Protection Act, S7332 [25JY], H5962 [26JY]

Articles and editorials

. . . And a Terrible Amendment, H3485 [12JN]

Accountant's War, H1568-H1571 [24AP]

Accounting for Options, S6739 [15JY]

Accounting—Stronger Reforms, Please, S5265 [10JN]

America's Poor Standards, S6629 [11JY]

Anthropology of Happiness—The Filipina Sisterhood, E98 [6FE]

Bad Tax Policy—You Can Run . . ., E1021 [12JN]

Big Business's Bad Behavior, S6763-S6765 [15JY]

Binge Mentality in the Federal Budget, E1357 [25JY]

Breaking the Contract, H668 [5MR], E297 [7MR]

Bush Continues To Back Privatized Social Security, S7416 [26JY]

Bush Needs To Drop the Velvet Glove Approach, S6693 [12JY]

Bush Took Oil Firm's Loans as Director, S6608 [11JY]

Cheney Named in Fraud Suit, S6609 [11JY]

City Treats Fireman Unfairly, Due More Pay, Asserts Siegel, E1446 [29JY]

Class Above the Corruption and Critics, S6691 [12JY]

Companies Line Up To Hire Arthur Andersen, E89 [5FE]

Congressional Cowardice, H4912 [18JY]

Corporate Cake, S6628 [11JY]

Daschle Blames Bush Tax Cut for Failure on Prescription Drug Reform, S7423 [26JY]

Death Tax Senators, S5422 [12JN]

Enthusiasm Ebbs for Tough Reform in Wake of Enron, S5264 [10JN]

Ex-Employees Questioned on 401(k) Plan, E256 [5MR]

Firms Warned on Terrorism Insurance, S5644 [18JN]

Focus on Farms Masks Estate Tax Confusion, S5421 [12JN]

For the People, S11717 [20NO]

Grandstanding in Lieu of Leadership, H3485 [12JN]

Great Evasion—Where Have All the Taxes Gone?, S4746 [23MY]

Helping the Jobless, S9430 [26SE]

Leading the News—Coke To Expense Employee Options, S6765 [15JY]

Money Talks, S6628 [11JY], S6738 [15JY]

More Get Rich and Pay Less in Taxes, E113 [7FE]

More Spending Doesn't Always Translate Into Improved Educational Performance, E1961 [28OC]

NASDAQ Companies' Losses Erase 5 Years of Profit, S158 [28JA]

Officers May Gain More Than Investors in Move to Bermuda, E865 [20MY]

Report Predicts Deep Benefit Cuts Under Bush Social Security Plan, S5724 [19JN]

Review & Outlook—November Markets, S6553 [10JY]

SEC Chairman Pitt a Potential Liability to Administration, S6605 [11JY]

Senate Needs Reality Check Before Refunding Estate Tax, S5421 [12JN]

Show Me the Money (All of It), S6739 [15JY]

Social Security Continues To Work for Us, Here's How, E676 [2MY]

Social Security Fine—Why Rush To Fix It?, E639 [26AP]

Social Security Reform Defended, S5394 [12JN]

Springtime for Hitler, S11718 [20NO]

State of the Estate Tax, H3283 [6JN]

Stigmatizing Business, S6889 [17JY]

Stock Option Excesses, S6739 [15JY]

Stock Option Madness, S6738 [15JY]

Stock Options and Common Sense, S6627 [11JY]

Tax on Virtue, S5423 [12JN]

Terrifying Insurance Deal—A Bonanza for the Trial Lawyers, an Entitlement for Insurers, S11526 [19NO]

Three Point Plan for SEC Reform, S5266 [10JN]

U.S. Corporations Are Using Bermuda To Slash Tax Bills, S1149 [26FE]

Unemployment Hit 5.9% in June—Revisions Show Grim Job Picture, S6616 [11JY]

Who Else Is Hiding Debt, S156 [28JA]

Worked Till They Drop, E1315 [22JY]

Bills and resolutions

Afghanistan: provide compensation for families of noncombatants killed in U.S. military actions (see H.R. 5448), H6558 [24SE]

Agriculture: provide protections for farmers and ranchers that may be harmed economically by genetically engineered seeds, plants, or animals and ensure fairness in dealings with certain biotech companies (see H.R. 4812), H2944 [22MY]

Alabama: provide wage parity for certain Dept. of Defense prevailing rate employees (see H.R. 3879), H736 [6MR]

Alaska Native Claims Settlement Act: provide equitable treatment to Alaskan Natives who are Vietnam veterans (see S. 2553), S4703 [22MY]

Armed Forces: allow receipt of special pay by qualified dental officers while undergoing dental internship or residency training (see H.R. 4924), H3513 [12JN]

———authorize a voluntary leave sharing program (see H.R. 4119), H1153 [9AP]

———combat zone tax exclusions for bomber support crews on the island of Diego Garcia (see S. 2806), S7430 [26JY]

———encourage employers who employ members of the National Guard or Ready Reserve to provide a pay differential benefit and an extension of employee benefits to members on active duty (see H. Con. Res. 362), H1089 [20MR]

———ensure that members receive annual pay raises at least equal to increases in the Employment Cost Index (see H.R. 4995), H3825 [21JN]

———exclude certain housing allowances of uniformed services members from the determination of eligibility for free and reduced price meals for children of the individual (see S. 1973), S1351 [28FE]

———forgive certain overpayments of retired pay to deceased retired members after death (see H.R. 5287), H5995 [26JY]

———index for inflation the amount of death gratuity paid upon death during active duty (see H.R. 3972), H931 [14MR]

———limit the authority of the U.S. to recover from retired or separated members any compensation erroneously paid before retirement or separation (see H.R. 5066), H4350 [8JY]

———provide a tax filing delay for members serving in a contingency operation (see S. 2785), S7308 [24JY]

———provide dislocation allowance to retired members and those on temporary disability retired list moving from their last duty station to designated home (see H.R. 4936), H3561 [13JN]

———provide pay protection for members of the Reserve and National Guard (see S. 3088), S10223 [9OC]

———provide that military retired pay, for non-regular service, be paid without regard to age (see H.R. 4676), H2164 [7MY]

———reduce the age for receipt of military retired pay for non-regular service (see S. 2250), S3433 [25AP] (see H.R. 3831), H655 [4MR]

———require additional special pay received by medical, dental, or veterinary officers be treated as part of basic pay for retirement purposes (see H.R. 5353), H6129 [9SE]

———restore the tax-exempt status of death gratuity payments (see S. 2783), S7308 [24JY] (see H.R. 3973), H931 [14MR]

———revise age and service requirements for receipt of military retired pay for non-regular service (see S. 2751), S7033 [18JY]

Bancroft, Robert: permit backpay for overtime incurred in missions flown with DEA (see S. 2705), S6319 [28JN]

Bankruptcy: extend reenactment period for chapter 12 of the bankruptcy code relative to family farmers (see H.R. 4167), H1281 [11AP] (see H.R. 5472), H6775 [26SE]

———include bonuses and other extraordinary or excessive compensation of corporate officers and violators of securities and accounting laws in bankruptcy estates (see S. 2901), S8092 [3SE]

———increase priority claim amount for employee wages and recover certain excessive employee compensation paid just prior to bankruptcy (see S. 2820), S7579 [30JY]

———increase the aggregate amount of claims of employees for compensation and benefits relative to payment priorities (see H.R. 5178), H5086 [22JY]

———limit the value of real and personal property that debtors may exempt under State and local law (see S. 2996), S9116 [24SE]

———permanently reenact chapter 12 of the bankruptcy code relative to family farmers (see S. 3174), S11574 [19NO]

———prevent corporate abuse and provide greater protection for employees (see H.R. 5525), H6982 [2OC]

———protect employees and retirees from corporate practices that deprive them of their earnings and retirement savings when a business files for bankruptcy (see S. 2798), S7372 [25JY] (see H.R. 5221), H5790 [25JY] (see H.R. 5664), H8021 [16OC]

———protect family farmers and family fishermen (see H.R. 5348), H6129 [9SE]

———provide a right to be heard for participants and beneficiaries of an employee pension benefit plan of a debtor in order to protect pensions of those employees and retirees (see S. 3139), S10676 [17OC]

———provide for a creditors' committee of employee and retiree representatives of a debtor in order to protect pensions of those employees and retirees (see S. 3028), S9845 [2OC]

Bretton Woods Agreement Act: sunset (see H.R. 3812), H634 [27FE]

Business and industry: enhance penalties for accounting and auditing improprieties at publicly traded companies (see H.R. 5118), H4604 [15JY]

———enhance regulation of public auditors, improve corporate governance and overhaul corporate disclosure made pursuant to the securities laws (see H.R. 3818), H650 [28FE]

———enhance regulation of public auditors, improve corporate governance and overhaul corporate disclosure made pursuant to the securities laws (H.R. 3818), consideration (see H. Res. 479), H4497 [10JY]

———improve financial reporting and independent audits and accounting services, create a Public Company Accounting Oversight Board, and improve SEC resources and oversight (see S. 2673), S6013 [25JN] (see H.R. 5070), H4424 [9JY]

———improve financial reporting and independent audits and accounting services, designate an Independent Public Accounting Board, and improve SEC resources and oversight (see S. 2004), S1705 [8MR]

———provide regulation of public accounting firms, improve financial reporting, independent audits and accounting services and designate an Independent Public Accounting Board (see S. 2247), S3303 [24AP]

———review accounting treatment and adopt generally accepted accounting principles for the treatment of employee stock options (see S. 2760), S7103 [19JY]

Capital Construction Fund: provide for qualified withdrawals for fishermen leaving the industry and for the rollover to individual retirement plans (see S. 1962), S897 [15FE] (see H.R. 3898), H780 [7MR]

Civil Air Patrol: make volunteer members eligible for public safety officer death benefits (see H.R. 3681), H140 [5FE]

Claims: allow victims of terrorist attacks to receive certain compensation regardless of any collateral source compensation they may be eligible to receive (see H.R. 3614), H35 [23JA] (see H.R. 3641), H103 (see H.R. 3663), H104 [29JA]

———ensure equity for victims of terrorist attacks (see H.R. 3665), H104 [29JA]

Clergy: ensure that chaplains killed in the line of duty receive public safety officer death benefits (see S. 2431), S3625 [1MY]

Collective bargaining: repeal ability of the President to intervene in strikes and lock-outs (see H.R. 5644), H8021 [16OC]

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 S. 1924), S545 [8FE]

———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), complete congressional action (see H. Res. 539), H6418 [19SE]

Computers: amend copyright laws relative to royalty fees for webcasting (see H.R. 5285), H5995 [26JY]

———suspend Library of Congress determination relative to rates and terms for webcasting (see H.R. 5469), H6775 [26SE]

Conservation Reserve Program: adjust program to maximum extent practicable to assist agricultural producers adversely affected by severe drought conditions (see H. Con. Res. 520), H9024 [14NO]

Consolidated Farm and Rural Development Act: ensure that the interest rate for direct loans paid by low income, limited resource borrowers is less than the interest rate for direct loans paid by certain other borrowers (see S. 3181), S11736 [20NO]

Courts: overrule U.S. v. Fior D'Italia, Inc. (see H.R. 5101), H4552 [11JY]

Crime: increase penalties relating to conspiracy, mail fraud, wire fraud, and ERISA violations (see S. 2717), S6573 [10JY]

———prohibit pyramid promotional schemes (see H.R. 4881), H3291 [6JN]

———restore aiding and abetting liability under Federal securities laws (see H.R. 5625), H7893 [10OC]

Dept. of Agriculture: eliminate quota and price support programs for tobacco, compensate quota holders and producers for lost value, and establish an advisory board to assess characteristics of domestic and imported tobacco (see H.R. 3940), H832 [12MR]

———establish a counter-cyclical income support program for dairy producers (see H.R. 5627), H7893 [10OC]

———use CCC funds to provide emergency financial assistance to agricultural producers that have incurred income losses (see H.R. 4116), H1153 [9AP]

Dept. of Justice: seek subrogation for certain paid claims resulting from terrorist attacks and deposit confiscated assets of terrorist organizations into the general fund of the Treasury (see H. Con. Res. 302), H78 [24JA]

Dept. of the Treasury: notify certain taxpayers of the eligibility requirements for the earned income credit (see H.R. 4632), H2018 [1MY]

Dept. of Veterans Affairs: allow for substitution of parties in claims for benefits when the applicant for such benefits dies while the claim is pending (see H.R. 3733), H365 [13FE]

———allow payment of certain benefits to begin effective the first day of the month in which hospitalization or treatment begins (see H.R. 4036), H1088 [20MR]

———amend programs (see S. 2526), S4492 [16MY]

———enhance certain veterans programs and improve administration of such programs (see S. 1905), S235 [29JA] (see H.R. 3927), H832 [12MR]

———establish policies for any requirement that veterans be required to split their medications as a cost-saving measures (see H.R. 4836), H3036 [23MY]

———exclude monetary benefits paid to veterans by States and municipalities from consideration as income for purposes of pension benefits (see H.R. 3771), H523 [14FE]

———extend time for application for a waiver of recovery of claims of overpayments of veterans benefits and improve administration of such overpayments (see H.R. 3735), H365 [13FE]

———prohibit additional daily interest charges following prepayment in full of guaranteed housing loans (see H.R. 4042), H1088 [20MR]

———provide grants to States for programs to financially assist veterans who experience certain emergencies (see H.R. 5112), H4574 [12JY]

———provide service-connected disability benefits for persons disabled by treatment or vocational rehabilitation provided by the Dept., and for survivors of persons dying from such treatment (see H.R. 3734), H365 [13FE]

———recalculate retirement annuities for certain health care professionals performing part-time services (see S. 2227), S3165 [23AP] (see H.R. 4972), H3774 [20JN]

———reduce backlog of benefit claims (see H.R. 5533), H6982 [2OC]

———repeal required offset of certain military separation benefits by the amount of disability benefits paid (see H.R. 5231), H5790 [25JY]

———suspend authority to increase drug copayment for treatment of non-service-connected disabilities and increase pension rates for certain surviving spouses (see H.R. 5082), H4424 [9JY]

———terminate requirement that disability compensation be reduced by payments received under Dept. of Defense separation programs (see H.R. 4842), H3036 [23MY]

Disaster Relief and Emergency Assistance Act: reauthorize temporary mortgage and rental payments program (see H.R. 5378), H6250 [12SE]

Diseases: provide compassionate payments to individuals who contracted HIV from a contaminated blood transfusion (see H.R. 5299), H5996 [26JY]

District of Columbia: allow use of estimated amounts in determining the service longevity component of Federal benefits for police officers (see H.R. 5205), H5452 [24JY]

———provide full voting representation in Congress (see S. 3054), S9901 [3OC]

Economic Growth and Tax Relief Reconciliation Act: allow tax relief to continue as scheduled (see H. Con. Res. 303), H78 [24JA] (see H. Con. Res. 312), H141 [5FE]

———express support for and oppose efforts to delay implementation of tax cuts (see H. Res. 341), H104 [29JA]

———freeze and repeal portions of the tax reduction and apply savings to a comprehensive Medicare outpatient prescription drug benefit (see H.R. 3757), H366 [13FE]

———make educational assistance provisions permanent (see H.R. 5189), H5194 [23JY]

———make educational savings incentives provisions permanent (see H.R. 5203), H5452 [24JY]

———make individual income tax rate reductions permanent (see H.R. 4941), H3561 [13JN]

———make marriage penalty relief provisions permanent (see S. 2620), S5535 [13JN] (see H.R. 4019), H1087 [20MR]

———make marriage penalty relief provisions permanent (H.R. 4019), complete congressional action (see H. Res. 543), H6559 [24SE]

———make marriage penalty relief provisions permanent (H.R. 4019), complete congressional action (H. Res. 543)—consideration (see H. Res. 547), H6558 [24SE]

———make marriage penalty relief provisions permanent (H.R. 4019), consideration (see H. Res. 440), H3452 [11JN]

———make marriage penalty relief provisions permanent when the budget is in balance or surplus, and the OMB determines that relief will not cause deficit (see H.R. 5043), H4324 [27JN]

———make pension and individual retirement arrangement provisions permanent (see H.R. 4931), H3561 [13JN]

———make pension and individual retirement arrangement provisions permanent (H.R. 4931), complete congressional action (see H. Res. 544), H6559 [24SE]

———make pension and individual retirement arrangement provisions permanent (H.R. 4931), complete congressional action (H. Res. 544)—consideration (see H. Res. 547), H6558 [24SE]

———make pension and individual retirement arrangement provisions permanent (H.R. 4931), consideration (see H. Res. 451), H3774 [20JN]

———make permanent the exclusion of reparations received by Holocaust survivors or their heirs or estates (see S. 2577), S4967 [4JN] (see H.R. 4823), H2944 [22MY]

———make tax benefits permanent (see S. 3), S11574 [19NO]

———repeal sunset and make permanent deduction for qualified tuition and extension of exclusion for employer-provided educational assistance (see S. 2909), S8300 [5SE]

———repeal sunset on expansion of the adoption credit and adoption assistance programs (see S. 2643), S5772 [19JN] (see H.R. 4800), H2943 [22MY]

———repeal sunset relative to modifications to education individual retirement accounts (see S. 2911), S8300 [5SE]

———repeal sunset relative to qualified tuition programs (see H.R. 5054), H4325 [27JN]

———repeal sunset relative to treatment of interest on student loans (see S. 2905), S8300 [5SE]

Education: expand and improve teacher loan forgiveness program and focus certain recruitment and professional development funding on high-need local educational agencies (see H.R. 5718), H8731 [13NO]

———expand the eligibility for teacher loan forgiveness to provide additional incentives for teachers in economically depressed rural areas, territories, and Indian reservations (see H.R. 5133), H4766 [16JY]

———expand the teacher loan forgiveness programs under the guaranteed and direct student loan programs (see S. 1918), S487 [7FE] (see H.R. 3785), H561 [26FE]

———modify computation of eligibility for Pell Grant Program relative to certain recently unemployed individuals (see S. 2467), S3953 [7MY]

Employment: establish a living wage, and a policy providing jobs for everyone in the U.S. and its territories (see H.R. 3682), H140 [5FE]

———minimum wage and maximum hour requirement exemptions for certain seasonal fireworks employees (see H.R. 5520), H6982 [2OC]

———minimum wage and overtime exemptions for certain construction engineering and design professionals (see H.R. 3678), H140 [5FE]

Enron Corp.: economic collapse (see H. Con. Res. 300), H36 [23JA]

ERISA: improve Dept. of Labor enforcement of requirements relating to pension participation, vesting, benefit accrual, and funding (see H.R. 4778), H2661 [20MY]

———increase the maximum levels of guaranteed single-employer plan benefits (see S. 2875), S7900 [1AU]

———joint trusteeship of single-employer pension plans (see H.R. 5529), H6982 [2OC]

———provide for improved disclosure, diversification, account access, and accountability under individual account plans (see S. 1919), S487 [7FE] (see S. 1992), S1599 [6MR] (see S. 2032), S2076 [19MR] (see H.R. 3657), H104 [29JA]

———provide for timely notification of plan participants and beneficiaries whose individual accounts hold employer securities of insider trading in employer securities (see H.R. 3840), H686 [5MR]

———require certain pension plan administrators to provide reports to fully and accurately disclose the financial health of the plan sponsor and promote diversification of investment of their plan assets (see H.R. 3642), H103 [29JA]

FAA: provide equitable pay to air traffic managers, supervisors, and specialists at both regional and headquarters locations (see H.R. 5251), H5993 [26JY]

Fair Labor Standards Act: require payment of at least the minimum wage to certain drivers for all hours worked as a condition of exempting such drivers from overtime requirements (see H.R. 4762), H2607 [16MY]

Families and domestic relations: seek to reduce the financial penalties against marriage within the welfare system and support married couples in forming and sustaining healthy, loving, and productive marriages (see H. Con. Res. 316), H201 [6FE]

Family and Medical Leave Act: expand (see S. 3141), S10676 [17OC]

Farm Security and Rural Investment Act: eliminate confusion regarding applicability of payment quantity limitations to the transition payment required as part of national dairy market loss payments (see H.R. 5384), H6256 [13SE]

Federal Accounting Standards Advisory Board: restructure (see H.R. 5094), H4552 [11JY]

Federal aid programs: disqualify certain persons from receiving Federal funds (see H.R. 5577), H7303 [8OC]

———provide assistance to displaced workers by extending unemployment benefits and by providing a tax credit for health insurance costs (see H.R. 3841), H686 [5MR]

———reform administrative funding of unemployment and employment service programs and improve State administration and flexibility of such programs (see H.R. 5418), H6417 [19SE]

Federal courts: improve operation and administration (see H.R. 4125), H1199 [10AP]

Federal employees: adjust certain Federal annuity computations relative to periods of receiving disability payments (see S. 2936), S8618 [13SE] (see H.R. 5481), H6776 [26SE]

———allow periods of certain service performed as an employee under certain cooperative Federal-State programs to be creditable for purposes of civil service retirement (see H.R. 5337), H6084 [5SE]

———ensure one-half of leave for birth, adoption, or foster placement of a child shall be leave with pay (see H.R. 3915), H780 [7MR]

———establish certain limitations relative to the use of official time (see S. 2383), S3505 [29AP]

———provide for reform relating to career development and benefits (see H.R. 4580), H1619 [24AP] (see H.R. 5298), H5996 [26JY]

———provide that service performed by an air traffic controller who is transferred to a supervisory or staff position continue to be treated as controller service for retirement purposes (see H.R. 4760), H2607 [16MY]

Haik, Richard T.: authorize participation in the retirement program provided for judicial officials (see S. 3170), S11214 [15NO]

History: support efforts and activities of individuals, organizations, and other entities to honor lives of enslaved Africans, and to make reparations to their descendants for slavery and its lingering effects (see H. Con. Res. 452), H5996 [26JY]

Insurance: ensure the continued financial capacity of insurers to provide coverage for risks from terrorism (see S. 2600), S5256 [7JN]

———ensure the continued financial capacity of insurers to provide coverage for risks from terrorism (H.R. 3210), consideration of conference report (see H. Res. 607), H8732 [13NO]

Iron and steel industry: remedy certain injurious effects of steel imports by protecting benefits of steelworkers and retirees and strengthening the U.S. steel industry (see S. 2189), S2829 [17AP] (see H.R. 4646), H2099 [2MY]

IRS: protect taxpayers and ensure accountability (see H.R. 3991), H1002 [19MR]

Job Creation and Worker Assistance Act: permanently extend the bonus depreciation (see H.R. 4020), H1087 [20MR]

Key West, FL: enable residents of the Bayshore Manor assisted living facility to continue to receive supplemental security income benefits (see H.R. 3878), H736 [6MR]

Klamath River: establish water conservation and habitat restoration programs and provide emergency disaster assistance to those suffering economic harm from the Klamath River basin fish kill (see H.R. 5698), H8041 [24OC]

Law enforcement officers: adjust certain U.S. Park Police and Secret Service pension benefits as a result of the conversion to a new salary schedule (see S. 1934), S660 [12FE]

———adjust percentage differentials payable to Federal law enforcement officers in certain high-cost areas (see S. 2770), S7164 [22JY] (see H.R. 3794), H561 [26FE]

———exclude availability pay for certain Federal law enforcement officers from the limitation on premium pay (see S. 2765), S7164 [22JY]

———exclude availability pay for criminal investigators from the limitation on premium pay and modify levels of special pay for Federal officers in certain cities (see H.R. 4763), H2607 [16MY]

———repeal limitation on locality-based comparability adjustments affecting the U.S. Park Police and Secret Service (see H.R. 4809), H2943 [22MY]

Longshore and Harbor Workers' Compensation Act: clarify exemption for recreational vessel support employees (see H.R. 4811), H2943 [22MY]

Medicare: area wage adjustments under the prospective payment system for skilled nursing facility services (see S. 1955), S853 [14FE]

———eliminate the geographic physician work adjustment factor used to adjust payments under the physician fee schedule (see S. 1953), S853 [14FE]

———enhance beneficiary access to quality health care services (see S. 3018), S9714 [1OC]

———improve payments for physicians' services and other outpatient services (see H.R. 4986), H3824 [21JN]

———reform the physician payment update system through repeal of the sustainable growth rate payment update system (see H.R. 3882), H737 [6MR]

———use estate tax revenue to finance an outpatient prescription drug program (see H.R. 4136), H1199 [10AP]

Members of Congress: provide that adjustments in rates of pay may not exceed cost-of-living increases in certain Social Security benefits (see H.R. 3845), H687 [5MR]

———render previous service of individuals expelled from Congress as noncreditable for purposes of determining eligibility for retirement and disability benefits (see H.R. 4672), H2164 [7MY]

Minimum wage: level (see S. 2538), S4702 [22MY] (see H.R. 4799), H2943 [22MY]

Minnesota: encourage the use of medical savings accounts by certain current and retired public employees (see H.R. 5415), H6417 [19SE]

National Child Care Worthy Wage Day: designate (see S. Res. 260), S3843 [2MY]

National Weather Service: provide overtime pay for forecasters performing essential services during severe weather events and limit Sunday premium pay to hours of service actually performed (see S. 2939), S8673 [17SE]

Native Americans: distribute judgment funds to the Assiniboine and Sioux Tribes of the Fort Peck Reservation (see S. 3059), S9983 [4OC]

Omnibus Crime Control and Safe Streets Act: ensure public safety officers receive benefits (see H.R. 5375), H6250 [12SE]

Pensions: allow workers flexibility in treatment of investments in individual account plans and require certain disclosures prior to transaction suspension periods (see S. 1971), S1251 [27FE]

———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 H.R. 3640), H103 [29JA] (see H.R. 3692), H226 [7FE]

———fully enforce guidance on single sum distributions from cash balance plans (see S. 2812), S7469 [29JY]

———improve pension plan security (see H.R. 5110), H4574 [12JY]

———permit defined benefit plans to use adjusted interest rates for calculating contributions and make permanent certain rules for interstate bus lines with frozen pension plans (see S. 2563), S4839 [23MY]

———prevent the wearing away of an employee's accrued benefit under a defined plan by reducing future accruals under the plan (see H.R. 4181), H1282 [11AP]

———prohibit knowing misrepresentations by fiduciaries of 401(k) plans which may induce participants to act contrary to their best interests and protect claims based on such misrepresentations (see H.R. 3623), H78 [24JA]

———promote the provision of retirement investment advice to workers managing their retirement income assets (see S. 1978), S1394 [1MR]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (see S. 1969), S1208 [26FE] (see H.R. 3762), H523 [14FE]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), complete congressional action (see H. Res. 540), H6419 [19SE]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), complete congressional action (H. Res. 540)—consideration (see H. Res. 547), H6558 [24SE]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), consideration (see H. Res. 386), H1199 [10AP]

———provide greater protection of workers' retirement plans and prohibit certain activities by persons providing auditing services to issuers of public securities (see S. 1921), S488 [7FE]

———provide individual investment account participants with improved information on asset investments, new diversification rights, and new limitations on pension plan blackouts (see S. 2190), S2829 [17AP]

———provide information and advice to pension plan participants to assist them in making decisions regarding investment of their pension plan assets (see S. 3010), S9426 [26SE]

———provide new protections under applicable fiduciary rules for participants and beneficiaries under 401(k) plans and provide for vesting of elective deferrals under such plans (see H.R. 3677), H140 [5FE]

———provide workers in individual account plans with information on how their assets are invested and the need to diversify assets (see S. 2185), S2829 [17AP]

———simplify ERISA reporting and disclosure requirements and provide Pension Benefit Guarantee Corp. premium relief (see H.R. 3918), H781 [7MR]

POW: provide special compensation for former prisoners of war (see S. 2987), S8981 [20SE] (see H.R. 5235), H5790 [25JY]

President's Commission To Strengthen Social Security: enact certain reforms (see H.R. 4022, 4023, 4024), H1087 [20MR]

———oppose reductions in guaranteed Social Security benefits (see S. Res. 230), S2261 [21MR]

Public safety officers: ensure that officers who suffer a fatal heart attack or stroke while on duty shall be presumed to have died in the line of duty for purposes of survivor benefits (see S. 3114), S10571 [16OC] (see H.R. 5334), H6084 [5SE]

———include private firefighters and rescue squad and ambulance crew members for certain benefits (see H.R. 5442), H6558 [24SE]

Public welfare programs: provide access to tools to stimulate employment (see H.R. 4236), H1333 [16AP]

SEC: permit certain funds assessed for securities laws violations to be used to compensate employees who are victims of excessive pension fund investments in employers stock (see H.R. 3634), H78 [24JA] (see H.R. 5496), H6776 [26SE]

Securities: repeal certain laws that limit private securities actions (see H.R. 3829), H651 [28FE]

Senior citizens: establish grant program to provide financial and retirement education programs to reduce financial abuse and fraud among mid-life and older individuals (see S. 2982), S8918 [19SE]

Smithsonian Institution: provide authority to use voluntary separation incentives for personnel flexibility (see S. 3149), S10677 [17OC]

Social Security: clarify level of benefit payment in the month of the beneficiary's death and increase lump sum death benefits to reflect cost-of-living changes (see H.R. 5404), H6373 [18SE]

———computation system for benefits relative to spouses' or surviving spouses' Government pensions (H.R. 664), consideration (see H. Res. 493), H4931 [18JY]

———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), consideration (see H. Res. 425), H2735 [21MY]

———credit prospectively individuals serving as caregivers of dependent relatives with deemed wages for up to five years of such service (see H.R. 4743), H2511 [15MY]

———deny benefits to fugitive felons and individuals fleeing prosecution (see S. 2387), S3505 [29AP]

———disregard State annuities paid to blind veterans in the determination of SSI benefits (see S. 2775), S7226 [23JY]

———improve benefits for aged survivors, disabled survivors, and divorced spouses (see H.R. 4671), H2164 [7MY]

———modify calculation of the child support automation penalty and provide for reinvestment of any such penalty (see H.R. 4857), H3160 [4JN]

———protect beneficiaries against any reduction in benefits (see H.R. 3981), H931 [14MR]

———provide additional safeguards for certain beneficiaries with representative payees (see H.R. 4070), H1089 [20MR]

———provide for personal retirement savings accounts, increase individual control over retirement income, protect surpluses, and reform certain benefits (see H.R. 5734), H9023 [14NO]

———provide miscellaneous enhancements in benefits for women (see S. 2533), S4568 [20MY] (see H.R. 4069), H1089 [20MR]

———reject proposals to partially or completely substitute private saving accounts for benefits provided through Social Security (see H.R. 4780), H2734 [21MY] (see H.R. 5541), H6983 [2OC]

———restrict application of windfall elimination provisions to certain individuals (see S. 2521), S4387 [15MY]

———strengthen and permanently preserve through the power of investment and compound interest without benefit reductions or tax increases (see S. 5), S11574 [19NO]

———treatment of monthly survivor benefits and lump sum death benefits relative to receipt of compensation by victims of terrorist attacks (see H.R. 5330), H6059 [4SE]

Soldiers' and Sailors' Civil Relief Act: restate, clarify, and revise (see H.R. 5111), H4574 [12JY]

Sports: require sports franchises to make all games available for local television broadcasting in order to be subject to certain presumptions relative to the sale or exchange of a sports franchise (see H.R. 5062), H4350 [8JY]

SSI: clarify that the value of certain funeral and burial arrangements are not to be considered available resources (see S. 3144), S10676 [17OC] (see H.R. 5444), H6558 [24SE]

———disregard certain gifts in determining income (see H.R. 4908), H3453 [11JN]

Taxation: accelerate increases in contribution limits to retirement plans and increase required beginning date for distributions from qualified plans (see H.R. 5558), H7171 [7OC]

———accelerate marriage penalty relief and modify the work opportunity credit and the welfare-to-work credit (see H.R. 4626), H2018 [1MY]

———accelerate the effective date for the expansion of adoption tax credit and adoption assistance programs (see H.R. 5767), H9128 [22NO]

———adjust for inflation dollar amounts used to calculate credit for the elderly and permanently disabled (see S. 2131), S2675 [15AP]

———allow a credit for contributions to congressional candidates (see S. 2825), S7579 [30JY]

———allow a deduction for credit card interest (see H.R. 3704), H227 [7FE]

———allow a full deduction for meals and lodging in connection with medical care (see H.R. 5228), H5790 [25JY]

———allow a minimum deduction for business use of a home (see H.R. 5220), H5790 [25JY]

———allow a refundable credit against payroll taxes (see H.R. 5735), H9023 [14NO]

———allow a refundable credit for the purchase of private health insurance (see S. 2889), S7900 [1AU] (see H.R. 4604), H1673 [25AP]

———allow a tax credit for the purchase of hearing aids (see H.R. 5360), H6171 [10SE]

———allow deduction for charitable contributions to individuals who do not itemize other deductions (see H.R. 4731), H2470 [14MY]

———allow deduction to corporations for dividends paid (see H.R. 5463), H6692 [25SE]

———allow deduction to corporations for dividends paid and exclusion of dividends for indivduals (see H.R. 5413), H6417 [19SE]

———allow employers a credit for wages paid to employees while participating in mentoring programs for elementary and secondary school students (see H.R. 3629), H78 [24JA]

———allow employers a tax credit for increasing employment (see H.R. 3702), H227 [7FE]

———allow employers a tax credit for providing independent investment advice to employees (see S. 2087), S2485 [10AP]

———allow full deduction of costs incurred in the preparation of an individual tax return (see S. 2429), S3560 [30AP]

———allow individuals to designate a portion of their income tax refunds for use by the Dept. of HHS to improve the health of minorities and women (see H.R. 4937), H3561 [13JN]

———allow minimum credit against alternative minimum tax where stock acquired pursuant to incentive stock options is sold or exchanged at a loss (see H.R. 5398), H6373 [18SE]

———allow penalty-free withdrawals from individual retirement plans for adoption expenses (see H.R. 3713), H230 [8FE]

———allow residents of States with no income tax a deduction for State and local sales taxes (see H.R. 4487), H1482 [18AP]

———allow small employers a tax credit for costs paid or incurred for employee health insurance expenses (see S. 2666), S5901 [21JN] (see S. 2710), S6498 [9JY]

———allow tax credit for contributions for the benefit of elementary and secondary schools (see H.R. 5192), H5194 [23JY]

———applicability of segment tax on domestic air transportation relative to segments to or from certain islands (see H.R. 4603), H1673 [25AP]

———apply exclusion from gross income for public safety officer survivor benefits to all beneficiaries (see H.R. 5069), H4350 [8JY]

———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. 4810), H2943 [22MY]

———clarify eligibility of certain expenses for low-income housing credit (see S. 2006), S1782 [12MR]

———clarify exemption from the self-employment tax for termination payments received by former life insurance salesmen (see S. 2827), S7744 [31JY]

———clarify that the parsonage allowance exclusion is limited to the fair rental value of the property (see S. 2200), S2950 [18AP] (see H.R. 4156), H1200 [10AP]

———constitutional amendment on tax limitations (see H.J. Res. 96), H3291 [6JN]

———constitutional amendment on tax limitations (H.J. Res. 96), consideration (see H. Res. 439), H3452 [11JN]

———curb tax abuses by disallowing tax benefits claimed to arise from transactions without substantial economic substance and limiting credits involving uncooperative tax havens (see S. 2339), S3466 [26AP]

———decrease the floor for the deduction for medical care (see H.R. 4001), H1002 [19MR]

———eliminate double taxation of dividends (see H.R. 5323), H6059 [4SE]

———empower employees to control their retirement accounts through new diversification rights, disclosure requirements, and tax incentives for retirement education (see H.R. 3669), H110 [4FE]

———encourage more responsible corporate governance (see H.R. 5088), H4497 [10JY]

———encourage retirement savings for individuals by providing a refundable credit for individuals to deposit in a Social Security Plus account (see S. 2693), S6250 [27JN]

———encourage saving and investment (see H.R. 5351), H6129 [9SE]

———encourage the granting of employee stock options (see H.R. 5242), H5993 [26JY]

———ensure proper treatment of executives compensation (see S. 2722), S6649 [11JY]

———ensure that stock options of public companies are granted to rank and file employees (see S. 2877), S7900 [1AU]

———exclude benefits from income, employment taxes, and wage withholding property tax rebates, provided to volunteer firefighters and emergency medical responders (see S. 3012), S9426 [26SE] (see H.R. 5416), H6417 [19SE]

———exclude from income taxation all compensation received for active duty as a member of the Armed Forces (see H.R. 4974), H3774 [20JN]

———exclusion from gross income for foster care payments relative to certain nongovernmental placement agencies (H.R. 586), consideration of Senate amendment with an amendment (see H. Res. 390), H1409 [17AP]

———exempt certain recipients of Federal multi-family housing loans from the recapture provisions of the low-income housing credit (see H.R. 4712), H2355 [9MY]

———expand depreciation benefits available to small businesses for new business investment and equipment (see H.R. 4470), H1409 [17AP]

———expand incentives for the construction and renovation of public schools (see S. 2699), S6250 [27JN]

———expand the earned income tax credit for individuals with no qualifying children (see H.R. 3742), H366 [13FE]

———extend benefits to services performed in a combat zone to services performed in response to terrorist attacks (see H.R. 4152), H1200 [10AP]

———extend foreign tax credit carryforward (see H.R. 4958), H3668 [18JN]

———extend foreign tax credit carryforward and apply look-thru rules relative to foreign tax credit limitation to dividends from foreign corporations not controlled by domestic corporations (see S. 2676), S6013 [25JN]

———extend Superfund, oil spill liability, and leaking underground storage tank taxes (see S. 2944), S8673 [17SE]

———extend work opportunity tax credit relative to hiring of workers in rural areas (see H.R. 3773), H523 [14FE]

———freeze the highest Federal income tax rate (see S. 1927), S545 [8FE]

———full deduction of health insurance costs for individuals (see H.R. 4801), H2943 [22MY]

———give priority to reductions in Federal tax refunds for past-due child support payments before any other reductions allowed by law (see H.R. 4899), H3291 [6JN]

———impose excise tax on sales of stock by corporate insiders occurring when the company prevents employees from selling stock in pension plans and ensure more accurate reporting of corporate liabilities (see H.R. 3622), H78 [24JA]

———improve and simplify compliance with internal revenue laws (see H.R. 5095), H4552 [11JY]

———improve tax equity for military personnel (see S. 2816), S7469 [29JY]

———include high-speed Internet capability as a criteria for selecting a project for the low-income housing credit (see S. 2479), S4064 [8MY]

———increase age limit for the child tax credit (see H.R. 5182), H5194 [23JY]

———increase amount of capital losses that may offset ordinary income (see H.R. 5380), H6250 [12SE]

———increase deduction for teacher classroom supplies and expand to include qualified professional development expenses (see S. 2662), S5851 [20JN] (see H.R. 5085), H4497 [10JY]

———increase expensing limits of small businesses for new business investment and equipment (see S. 2023), S1974 [15MR] (see H.R. 4087), H1152 [9AP]

———increase interest rate used in determining funding requirements for defined benefit plans which are not multiemployer plans (see H.R. 3919), H781 [7MR]

———increase standard mileage rate for charitable purposes to equal the rate for business purposes (see H.R. 5229), H5790 [25JY]

———increase the age at which distributions must commence from certain retirement plans (see H.R. 4978), H3774 [20JN]

———installment reporting of certain gain from the sale of an interest in service business (see H.R. 4651), H2100 [2MY]

———limit applicability of estate tax to estates over a certain amount (see H.R. 5008), H3859 [24JN]

———limit manufacturers' deduction for advertising of FDA approved prescription drugs to the level of research and development expenditures (see S. 2486), S4064 [8MY] (see H.R. 4821), H2944 [22MY]

———make repeal of estate taxes permanent (H.R. 2143), complete congressional action (see H. Res. 524), H6303 [17SE]

———make repeal of estate taxes permanent (H.R. 2143), complete congressional action (H. Res. 524)—consideration (see H. Res. 527), H6302 [17SE]

———make repeal of estate taxes permanent (H.R. 2143), consideration (see H. Res. 435), H3228 [5JN]

———make the additional tax on early distributions from certain pension plans inapplicable for public safety employees (see S. 3072), S10117 [8OC] (see H.R. 4796), H2943 [22MY]

———modify credit for holders of qualified zone academy bonds (see S. 2882), S7900 [1AU]

———permanent repeal of estate tax on family-owned businesses and farms (see S. 2994), S9116 [24SE]

———permit Indian tribal courts, pursuant to tribal domestic relations laws, to alienate or assign benefits under retirement plans (see H.R. 5065), H4350 [8JY]

———preserve retirement security by accelerating increases in retirement plan contribution limits and by eliminating rules that force depletion of retirement savings (see H.R. 5553), H7018 [3OC]

———prevent corporations from avoiding the U.S. income tax by reincorporating in a foreign country (see H.R. 3884), H737 [6MR] (see H.R. 3922), H785 [11MR] (see H.R. 4756), H2607 [16MY]

———prevent corporations from avoiding the U.S. income tax by reincorporating in a foreign country (H.R. 3884), consideration (see H. Res. 456), H3859 [24JN]

———prevent corporations from exploiting tax treaties to evade U.S. income tax (see H.R. 4993), H3824 [21JN]

———prevent the continued use of renouncing U.S. citizenship as a device for avoiding U.S. taxes (see S. 2769), S7164 [22JY] (see H.R. 4880), H3291 [6JN]

———prorate the heavy vehicle use tax between the first and subsequent purchasers of the same vehicle in one taxable period (see H.R. 4828), H2944 [22MY]

———provide a credit and a deduction for small political contributions (see H.R. 4980), H3774 [20JN]

———provide a credit for police officers and professional firefighters and exclude from income certain benefits received by public safety volunteers (see H.R. 5027), H4068 [26JN]

———provide a credit for teachers and principals who work in certain low income schools (see H.R. 3889), H737 [6MR]

———provide a credit to promote homeownership among low-income individuals (see H.R. 3774), H523 [14FE]

———provide a credit to promote homeownership and community development (see S. 3126), S10571 [16OC] (see H.R. 5052), H4325 [27JN]

———provide a nonrefundable tax credit for police officers who purchase armor vests (see H.R. 5026), H4068 [26JN]

———provide a one-time abatement of interest on an underpayment or nonpayment of income tax for reasonable cause (see H.R. 3905), H780 [7MR]

———provide a refundable credit for elementary and secondary school teachers and provide and expand deductions for unreimbursed expenses for continuing education (see H.R. 4884), H3291 [6JN]

———provide a refundable credit for State and local real and personal property taxes paid by individuals (see H.R. 5290), H5995 [26JY]

———provide a refundable tax credit to public safety volunteers (see H.R. 3724), H284 [12FE]

———provide a special depreciation allowance for property acquired during a certain period (see S. 2000), S1675 [7MR]

———provide an increased low-income housing credit for property located adjacent to qualified census tracts (see H.R. 4194), H1282 [11AP]

———provide certain credits to expand retirement savings for moderate and lower income workers (see S. 2733), S6867 [16JY] (see H.R. 5190), H5194 [23JY]

———provide fairness in tax collection procedures (see H.R. 5548), H7018 [3OC]

———provide fairness in tax collection procedures, improve administrative efficiency and confidentiality, and reform penalty and interest provisions (see H.R. 5728), H9023 [14NO] (see H.R. 5763), H9128 [22NO]

———provide for a tax deferral on gain from the sale of certain telecommunications businesses or tax incentives to promote ownership diversity (see S. 3112), S10442 [15OC]

———provide for an enhanced deduction for qualified residence interest on acquisition indebtedness for heritage homes (see H.R. 5165), H4931 [18JY]

———provide for employer liability for Social Security taxes on unreported tips paid to an employee after the IRS establishes the amount of tips received (see H.R. 5445), H6558 [24SE]

———provide for Universal Retirement Savings Accounts in lieu of the various individual retirement plans (see H.R. 4482), H1482 [18AP]

———provide health care incentives relative to long-term care (see H.R. 4946), H3600 [17JN]

———provide improved administrative efficiency and confidentiality under internal revenue laws (see H.R. 5549), H7018 [3OC]

———provide incentives for economic recovery (see H.R. 3666), H104 [29JA]

———provide incentives for economic recovery (H.R. 3090), consideration of Senate amendment with an amendment (see H. Res. 360), H736 [6MR]

———provide incentives to small businesses to provide health insurance to their employees (see H.R. 5174), H5086 [22JY]

———provide tax credit for educational expenses incurred in attending public or private elementary and secondary schools (see H.R. 3685), H141 [5FE]

———provide tax credit to teachers in rural or high unemployment areas or who achieve National Board for Professional Teaching Standards certification (see S. 2844), S7899 [1AU]

———provide tax fairness for military families (see S. 2802), S7430 [26JY]

———provide that the foreign tax credit not be redetermined relative to refunds of unlawful foreign taxes to taxpayers who successfully challenge those taxes (see H.R. 5754), H9024 [14NO]

———reduce capital gains rates and allow exclusion of dividends for individuals (see H.R. 5466), H6692 [25SE]

———reform penalty and interest provisions (see H.R. 5550), H7018 [3OC]

———regional cost of living adjustments (see H.R. 4394), H1336 [16AP]

———reinstate Superfund and oil spill excise taxes and extend leaking underground storage tank taxes (see H.R. 4060), H1089 [20MR]

———repeal estate, gift, and generation-skipping transfer taxes (see H.R. 4229), H1289 [15AP] (see H.R. 5706), H8060 [8NO]

———repeal limits on the deduction of interest on education loans (see H.R. 4732), H2470 [14MY] (see H.R. 5402), H6373 [18SE]

———repeal provisions that limit the interest deduction on refinanced home mortgage indebtedness to the amount of the indebtedness being refinanced (see H.R. 5339), H6084 [5SE]

———repeal tax increase on Social Security benefits (see H.R. 4789), H2943 [22MY]

———repeal tax increase on Social Security benefits and increase the distribution age for certain retirement plans (see H.R. 5568), H7172 [7OC]

———repeal the automatic treatment of amounts paid for services performed in Federal employment by residents of American Samoa (see H.R. 3790), H561 [26FE]

———repeal the inclusion in gross income of unemployment compensation (see H.R. 3687), H201 [6FE]

———require child support delinquent parents to include their unpaid obligation in gross income, and allow custodial parents a deduction for unpaid child support (see S. 2732), S6867 [16JY] (see H.R. 5130), H4765 [16JY]

———revise treatment of derivative transactions entered into by a corporation relative to its stock (see H.R. 5626), H7893 [10OC]

———simplify certain Internal Revenue Code provisions relative to individuals and small businesses (see H.R. 5505), H6925 [1OC]

———simplify certain rules governing the taxation of U.S. businesses operating abroad (see H.R. 4047), H1088 [20MR] (see H.R. 4151), H1200 [10AP] (see H.R. 5103), H4552 [11JY]

———terminate Internal Revenue Code (see H.R. 4716), H2470 [14MY]

———treat certain motor vehicle dealer transitional assistance as an involuntary conversion (see S. 2726), S6707 [12JY]

———treat earnings on contributions to tax-deferred savings accounts as gain from the sale or exchange of a capital asset (see S. 4), S11574 [19NO]

———treat Indian tribes the same as State governments relative to gambling (see H.R. 4887), H3291 [6JN]

———treatment of adoption expenses (H.R. 622), consideration of Senate amendments with an amendment (see H. Res. 347), H365 [13FE]

———treatment of amounts paid on behalf of Federal employees under Federal student loan repayment programs (see H.R. 3893), H779 [7MR]

———treatment of amounts received from an employer as assistance towards the purchase of a principal residence (see S. 2881), S7900 [1AU]

———treatment of capital losses applicable to individuals (see H.R. 5212), H5789 [25JY]

———treatment of certain overseas pay of members of the Armed Forces (see S. 2213), S2951 [18AP] (see S. 3007), S9426 [26SE]

———treatment of Community Development Block Grant funds relative to recovery of New York, NY, after terrorist attacks (see H.R. 5704), H8054 [4NO]

———treatment of elementary and secondary education expenses (see H.R. 5193), H5194 [23JY]

———treatment of elementary and secondary education expenses (H.R. 5193), consideration (see H. Res. 521), H6228 [11SE]

———treatment of executive perks and retirement benefits relative to stock options, undisclosed benefits, and deferred compensation (see H.R. 5432), H6558 [24SE]

———treatment of expenses of members of a military Reserve, businesses who employ members of the military Reserves, and self-employed military Reserve participants (see H.R. 3756), H366 [13FE]

———treatment of Federal funds used for relief and revitalization of New York, NY, after terrorist attacks (see H.R. 5624), H7893 [10OC]

———treatment of flight training expenses reimbursed through certain veterans educational assistance allowances (see H.R. 5029), H4068 [26JN]

———treatment of frequent flyer mileage awards (see H.R. 4374), H1336 [16AP]

———treatment of higher education expenses (see S. 2851), S7899 [1AU] (see H.R. 5661), H8021 [16OC]

———treatment of home-based service workers (see S. 2129), S2675 [15AP]

———treatment of income derived from certain wagers on horse races made by nonresident alien individuals (see H.R. 4474), H1410 [17AP]

———treatment of medical expenses (see H.R. 5705), H8060 [8NO]

———treatment of single sum deferred compensation payments received by survivors of terrorist attack victims (see S. 2824), S7579 [30JY]

———treatment of Social Security benefits (see H.R. 4790), H2943 [22MY]

———treatment of the sale of a principal residence, and death gratuity payments, by a member of the uniformed services (see H.R. 5063), H4350 [8JY]

———treatment of the sale of a principal residence, and death gratuity payments, by a member of the uniformed services (H.R. 5063), consideration of Senate amendments with an amendment (see H. Res. 609), H8732 [13NO]

———treatment of the sale of a principal residence, and death gratuity payments, by a member of the uniformed services (H.R. 5063), consideration of Senate amendments—same-day consideration (see H. Res. 587), H7929 [15OC]

———treatment of the sale of a principal residence by members of the uniformed services or Foreign Service and treatment of death gratuity payments to members of the uniformed services (see H.R. 5557), H7171 [7OC]

———treatment of unrelated business taxable income (see H.R. 4488), H1482 [18AP]

———treatment of unused nontaxable benefits under cafeteria plans and flexible spending arrangements (see S. 3113), S10442 [15OC] (see H.R. 4804), H2943 [22MY]

———waive the employee portion of Social Security taxes imposed on individuals who have been diagnosed with cancer or a terminal disease (see H.R. 4875), H3229 [5JN]

Temporary Extended Unemployment Compensation Act: extend and expand (see S. 2714), S6498 [9JY] (see H.R. 5089), H4497 [10JY] (see H.R. 5731), H9023 [14NO]

Terrorism: compensate victims of bombing of the Alfred P. Murrah Federal Building on the same basis as compensation is provided to victims of attacks on the World Trade Center, Pentagon, and Somerset County, PA (see H.R. 3633), H78 [24JA]

———extend certain procedural relief provided to individuals who were or are victims, or survivors of victims, of a terrorist attack (see S. 2845), S7899 [1AU]

———liquidate certain blocked assets of terrorists and terrorist organizations for the compensation of terrorism victims (see S. 2134), S2723 [16AP] (see H.R. 3698, 3703), H227 [7FE]

———provide compensation and income tax relief for victims of 1993 World Trade Center bombing on the same basis provided to victims of terrorist-related aircraft crashes on September 11, 2001 (see S. 2214), S2951 [18AP] (see H.R. 3978), H931 [14MR]

———provide satisfaction of judgements from frozen assets of terrorists, terrorist organizations, and State sponsors of terrorism (see H.R. 4647), H2099 [2MY]

Tobacco products: replace existing tobacco program with a federally chartered corporation, compensate quota holders, provide transition assistance for producers and increase competitiveness of domestically produced tobacco (see H.R. 4753), H2607 [16MY]

———replace existing tobacco program with programs designed to assist producers, compensate quota holders for the loss of quota asset value, and assist producers who forgo obtaining a production license (see H.R. 5035), H4324 [27JN]

Trade Act: amend the trade adjustment assistance program to clarify the eligibility requirements for adversely affected workers engaged in self-employment assistance activities (see H.R. 4550), H1532 [23AP]

Tubman, Harriet Ross: payment of pension for Army services as a nurse and a scout during the Civil War (see S. Con. Res. 111), S4387 [15MY]

Unemployment: extend and improve unemployment benefits program and expand to include part-time and low-wage workers (see S. 2892), S7900 [1AU]

———extend period of availability of unemployment assistance in the case of the terrorist attacks on the World Trade Center, Pentagon, and Somerset County, PA (see H.R. 3986), H937 [18MR]

———modernize benefit system (see H.R. 4373), H1336 [16AP]

———provide a Federal payment, or reimbursement, to States for special unemployment assistance to individuals participating in qualified worker training programs (see H.R. 4994), H3825 [21JN]

———provide for a temporary enhanced unemployment benefits program (see S. 3009), S9426 [26SE] (see H.R. 5491), H6776 [26SE] (see H.R. 5587), H7737 [9OC]

———provide for a temporary enhanced unemployment benefits program (H.R. 3022), consideration (see H. Res. 351), H561 [26FE]

———provide health care premium assistance and exclude unemployment compensation in determining food stamps eligibility (see H.R. 5297), H5996 [26JY]

Veterans: authorize additional compensation for a service-connected disability rated totally disabling for whom a family member dependent on the veteran for support provides care (see H.R. 4621), H1768 [30AP]

———clarify entitlement to disability compensation of women veterans who have service-connected mastectomies and provide permanent authority for counseling and treatment for sexual trauma (see S. 2205), S2950 [18AP]

———clarify the applicability of the prohibition on assignment of veterans benefits to agreements regarding future receipt of compensation and educate veterans on available legitimate financial services (see S. 2003), S1705 [8MR]

———computation of annuities of surviving spouses of uniformed services members who died entitled to retired or retainer pay but before the Survivor Benefit Plan existed or applied to the members (see S. 2632), S5696 [18JN]

———enhance compensation for veterans with hearing loss (see S. 2237), S3303 [24AP]

———expand eligibility for additional retired pay percentage for extraordinary heroism to retired military reservists (see S. 2211), S2951 [18AP]

———facilitate and enhance judicial review of certain matters regarding veterans' benefits (see S. 2079), S2413 [9AP]

———improve compensation for veterans in certain cases of loss of paired organs (see H.R. 5477), H6776 [26SE]

———improve procedures for the determination of the inability of veterans to defray expenses of necessary medical care (see S. 2741), S6947 [17JY]

———increase pension rates for surviving spouses of veterans of a period of war (see H.R. 4798), H2943 [22MY]

———increase rates of disability compensation and dependency and indemnity compensation and revise requirements for maintaining levels of extended-care services to veterans (see S. 2229), S3165 [23AP]

———increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (see S. 2074), S2368 [8AP] (see H.R. 4085), H1152 [9AP]

———increase the minimum Survivor Benefit Plan basic annuity for certain surviving spouses (see H.R. 5403), H6373 [18SE]

———modify calculation of back pay for members of the Navy or Marine Corps who were approved for promotion while interned as POW during World War II (see S. 2564), S4839 [23MY]

———payment of dependency and indemnity compensation to survivors of a deceased veteran who had service-connected disabilities that included compensable cold-weather injuries preceding death (see H.R. 5127), H4605 [15JY]

———permit concurrent receipt of military retired pay with service-connected disability benefits (see S. 2051), S2260 [21MR]

———provide that remarriage of the surviving spouse of a veteran after a certain age will not result in termination of dependency and indemnity compensation (see S. 2602), S5285 [10JN]

———repeal waiting period following retirement from active duty during which an individual must have received a disability rating in order to be eligible for certain special disability compensation (see H.R. 3620), H36 [23JA]

VFW: amend charter to make members of the Armed Forces who receive special pay for duty subject to hostile fire or imminent danger eligible for membership (see H.R. 3838), H655 [4MR]

Women: provide comprehensive pension protection (see S. 2707), S6319 [28JN]

WorldCom, Inc.: economic collapse (see H. Con. Res. 434), H4325 [27JN]

Chronologies

Centrist Coalition efforts on economic stimulus legislation, S402 [6FE]

Cloture motions

Business and industry: improve financial reporting and independent audits and accounting services, create a Public Company Accounting Oversight Board, and improve SEC resources and oversight (S. 2673), S6559 [10JY], S6685 [12JY]

Insurance: ensure the continued financial capacity of insurers to provide coverage for risks from terrorism (H.R. 3210), conference report, S11525 [19NO]

———ensure the continued financial capacity of insurers to provide coverage for risks from terrorism (S. 2600), S5575 [14JN], S5625 [17JN], S5646 [18JN]

Taxation: treatment of adoption expenses (H.R. 622), S272, S280 [4FE], S392 [6FE]

Colloquies

Permit concurrent receipt of military retired pay with service-connected disability benefits: Senators Levin, Reid, and Warner, S5751 [19JN]

Conference reports

Terrorism Risk Insurance Act (H.R. 3210), H8722-H8728 [13NO]

Cost Estimates

Emergency Unemployment Compensation Act (S. 3009): CBO, S10141 [9OC]

National Employee Savings and Trust Equity Guarantee Act (S. 1971): CBO, S8665-S8667 [17SE]

Social Security Program Protection Act (H.R. 4070): CBO, S11559 [19NO]

Descriptions

Impose Excise Tax on Sales of Stock by Corporate Insiders Occurring When the Company Prevents Employees From Selling Stock in Pension Plans and Ensure More Accurate Reporting of Corporate Liabilities (H.R. 3622), E17 [24JA]

Essays

``Enronics''—(Lack of Patriotism): Bernard Rapoport, S2941 [18AP]

Explanations

National Employee Savings and Trust Equity Guarantee Act (S. 1971), S1257 [27FE]

Qualified Family-Owned Business Interest Deduction, S5409 [12JN]

Social Security Benefit Enhancements for Women Act (H.R. 4069), H2415 [14MY]

Veterans Benefits Act (S. 2237): House Amendment, S11334-S11338 [18NO]

Hearings

Corporate accountability, E1470-E1478 [29JY]

Letters

Armed Forces Tax Fairness Act: J. Neil McFarland, S9922 [3OC]

———J.D. Griffith, S9922 [3OC]

———James A. Brooks, S9922 [3OC]

———Jay R. Hildebrand, S9922 [3OC]

———Thomas D. Heinold, S9922 [3OC]

———Thomas J. Hicks, S9922 [3OC]

Beneficiary Access to Care and Medicare Equity Act: Senate Rural Health Caucus, S10662 [17OC]

Child Support Reinvestment Act: Geraldine Jensen, Association for Children for Enforcement of Support, Inc., E945 [5JN]

———Melanie Snider, National Organization for Women, E945 [5JN]

———Vicki Turetsky, Center for Law and Social Policy, and Joan Entmacher, National Women's Law Center, E946 [5JN]

Dept. of Veterans Affairs programs amendments: Anthony J. Principi, Sec. of Veterans Affairs, S4495 [16MY]

Distribution of dairy assistance payments: Sharon L. Lombardi, Dairy Producers of New Mexico (organization), S4038 [8MY]

District of Columbia voting representation in Congress: James N. Rimensnyder, E1777 [8OC]

Effect of economic collapse of Enron Corp., on Andersen (accounting and consulting company): Michael L. Hayhurst, Andersen (accounting and consulting company), E591 [18AP]

Enhance certain Dept. of Veterans Affairs programs and improve administration of such programs: Anthony J. Principi, Sec. of Veterans Affairs, S236 [29JA]

Establish equity in distribution of agricultural commodity assistance payments: Thomas A. Schatz, Council for Citizens Against Government Waste, S461 [7FE]

Estate tax relief: Senator Grassley, S11717 [20NO]

Holocaust Restitution Tax Fairness Act: Hannah Rosenthal, Jewish Council for Public Affairs, H3090 [4JN]

———Israel Singer and Gideon Taylor, Conference on Jewish Material Claims Against Germany, Inc., H3090 [4JN]

———Lawrence S. Eagleburger, International Commission on Holocaust Era Insurance Claims, H3090 [4JN]

———Richard T. Foltin, American Jewish Committee, H3090 [4JN]

———Roman Kent, American Gathering/Federation of Jewish Holocaust Survivors, H3090 [4JN]

———Samuel J. Dubbin and Judy Gilbert-Gould, Jewish Community Relations Council, H3090 [4JN]

Increase expensing limits of small businesses for new business investment and equipment: Dan Danner, National Federation of Independent Business, S1980, S1981 [15MR]

National Employee Savings and Trust Equity Guarantee Act: several Senators, S10605 [17OC]

Pension Security Act: Representative Boehner, Committee on Education and the Workforce (House), E558 [17AP]

———Representative Gutknecht, H1270 [11AP]

———Representative Oxley, Committee on Financial Services (House), E558 [17AP]

Permit concurrent receipt of military retired pay with service-connected disability benefits: George H. Steese, Jr., DAV, S5748 [19JN]

———Karen O. Wadsworth, New Hampshire House of Representatives, S5748 [19JN]

———Michael A. Nelson, Retired Officers Association, S5748 [19JN]

———Military Coalition, S5748 [19JN]

———Steve A. Robertson, American Legion, S5747 [19JN]

———Thomas Taylor, S5748 [19JN]

Permit defined benefit pension plans to use adjusted interest rates for calculating contributions and make permanent certain rules for interstate bus lines with frozen pension plans: Jim LaSala, Amalgamated Transit Union, S4853 [23MY]

Police and Fire Chaplains Public Safety Officers' Benefit Act: Charles M. Loveless, American Federation of State, County, and Municipal Employees, S3976 [7MY]

———Steve Young, Fraternal Order of Police, S3975 [7MY]

———William J. Johnson, National Association of Police Organizations, Inc., S3976 [7MY]

Provide for a temporary enhanced unemployment benefits program: Representative Jackson Lee, H9114 [22NO]

———several Members of Congress, H9115 [22NO]

Public Company Accounting Reform and Investor Protection Act: Dean Heller, Nevada Sec. of State, S6340 [8JY]

Refundable tax credit for recreational travel, and deductions for business meals and entertainment expenses, and travel expenses, of a spouse during business travel: Jonathan Tisch, Travel Business Roundtable (organization), S265 [4FE]

Restrict insurance rate increases for terrorism risks: Terri Vaughan, National Association of Insurance Commissioners, S5498 [13JN]

Retirement Savings Security Act: Norman P. Stein, H3783 [21JN]

Social Security Benefit Enhancements for Women Act: Barbara Kennelly, National Committee To Preserve Social Security and Medicare, H2417, H2418 [14MY]

———Cindy Hounsell, Women's Institute for a Secure Retirement, H2417 [14MY]

———Edward F. Coyle, Alliance for Retired Americans, H2418 [14MY]

———Nancy Mitchell Pfotenhauer, Independent Women's Forum, H2417 [14MY]

———Terry Neese and Barbara Kasoff, Women Impacting Public Policy (organization), H2417 [14MY]

———William D. Novelli, AARP, H2416 [14MY]

Social Security investment of trust funds in private financial markets: Senator Corzine, S5109 [6JN], S5395 [12JN]

Steelworker retiree eligibility for temporary health benefits under trade adjustment assistance programs: Bob Taft, Governor of Ohio, S4464 [16MY]

———Daniel R. DiMicco, Nucor Corp., S4464 [16MY]

Stock Option Fairness and Accountability Act: several Senators, S7104 [19JY]

Tax rates: Senator Grassley, S11718 [20NO]

Tax treatment of the sale of a principal residence by a member of the uniformed services or Foreign Service: Colin L. Powell, Sec. of State, S213 [29JA]

———J.L. Jones, Marine Corps, S214 [29JA]

———John K. Naland, American Foreign Service Association, S214 [29JA]

———John M. Keane, Dept. of the Army, S214 [29JA]

———John P. Jumper, Dept. of the Air Force, S214 [29JA]

———Military Coalition, S214 [29JA]

———Richard B. Myers, Joint Chiefs of Staff Chair, S213 [29JA]

———Robert D. Evans, ABA, S215 [29JA]

———Robin Cleveland, OMB, S214 [29JA]

———Vern Clark, Dept. of the Navy, S213 [29JA]

Taxpayer Protection and IRS Accountability Act: Representative Burton, Committee on Government Reform (House), H1131 [9AP]

———Representative Thomas, Committee on Ways and Means (House), H1131 [9AP]

Terrorism Risk Insurance Act: Paul H. O'Neill, Sec. of the Treasury, Mitchell E. Daniels, Jr., OMB Director, Lawrence Lindsey, National Economic Council, and R. Glenn Hubbard, Council of Economic Advisors, S5436 [12JN], S5492 [13JN]

———several Governors, S5478 [13JN]

———several Senators, S5479 [13JN]

Terrorism Risk Protection Act: Deborah B. Beck, Real Estate Board of New York, H8806 [14NO]

———Peter L. Malkin, Wein & Malkin, LLP, H8807 [14NO]

———several Governors, S3454 [25AP]

Treatment of stock options as expenses in income statements: Steven Barr, S6628 [11JY]

Veterans Benefits Improvement Act: Anthony J. Principi, Sec. of Veterans Affairs, S3169 [23AP]

Lists

Amendments to S. 1731, Agriculture, Conservation, and Rural Enhancement Act, S473 [7FE]

Cosponsors of S. 170, Retired Pay Restoration Act, S5749 [19JN]

Demands by African American farmers relative to discrimination claims against the Dept. of Agriculture, H4491 [10JY]

Family Business Estate Tax Coalition, S326 [5FE], S647 [12FE]

Small Business Legislative Council, S327 [5FE], S647 [12FE]

Supporters of S. 1499, American Small Business Emergency Relief and Recovery Act, S2337 [22MR]

Tax cut bills passed by the House—107th Congress, H3300 [11JN]

VA Advisory Committee on Women Veterans, S2965 [18AP]

Memorandums

Social Security Program Protection Act: Chris Chaplain and Alice H. Wade, SSA, S11351 [18NO]

Motions

Agriculture: continue certain programs (S. 1731), S609 [12FE]

Bankruptcy: protect family farmers and family fishermen (H.R. 5348), consideration, H6959 [2OC]

Business and industry: improve financial reporting and independent audits and accounting services, create a Public Company Accounting Oversight Board, and improve SEC resources and oversight (S. 2673), S6533 [10JY], S6619, S6625 [11JY]

Economic Growth and Tax Relief Reconciliation Act: make pension and individual retirement arrangement provisions permanent (H.R. 4931), H3809 [21JN]

Insurance: ensure the continued financial capacity of insurers to provide coverage for risks from terrorism (H.R. 3210), H6107 [9SE], H6133 [10SE]

———ensure the continued financial capacity of insurers to provide coverage for risks from terrorism (S. 2600), S5487, S5499 [13JN]

Pensions: provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), H1264 [11AP]

Taxation: exclusion from gross income for foster care payments relative to certain nongovernmental placement agencies (H.R. 586), H1429 [18AP]

———make repeal of estate taxes permanent (H.R. 2143), H3274 [6JN]

———make repeal of estate taxes permanent (H.R. 2143), consideration (H. Res. 435), H3248 [6JN]

———phase out estate and gift taxes (H.R. 8), S5412, S5433, S5434 [12JN]

———provide incentives for economic recovery (H.R. 3090), H746 [7MR]

———treatment of adoption expenses (H.R. 622), S16 [23JA], S87 [24JA], S114 [25JA], S215 [29JA], H477 [14FE]

———treatment of the sale of a principal residence, and death gratuity payments, by a member of the uniformed services (H.R. 5063), H8794 [14NO]

Press releases

Dorgan Death-Tax Amendment: National Federation of Independent Business, S5410 [12JN]

Social Security Benefit Enhancements for Women Act: National Council of Women's Organizations, H2418 [14MY]

———National Women's Law Center, H2418 [14MY]

———United Seniors Association, H2417 [14MY]

Proposals

Allow individuals to take time off in event of disasters, E219 [27FE]

Consideration of H.R. 5348, Family Farmers and Family Fisherman Protection Act, H6850 [1OC], H6958 [2OC]

Terrorism Risk Insurance Act, S5436-S5439 [12JN]

Quotations

Economic dislocation resulting from terrorism insurance market turmoil, S5504-S5506 [13JN]

Remarks in House

African Americans: resolution of discrimination claims by farmers against the Dept. of Agriculture, H4477, H4491-H4493 [10JY]

Agriculture: disaster assistance to farmers and ranchers, H2667 [21MY]

———Federal farm policies, H1049 [20MR]

Andersen (accounting and consulting company): tribute to employees, E541 [16AP]

Armed Forces: ensure that members receive annual pay raises at least equal to increases in the Employment Cost Index (H.R. 4995), E1131 [21JN]

———provide dislocation allowance to retired members and those on temporary disability retired list moving from their last duty station to designated home (H.R. 4936), E1053 [14JN]

———require additional special pay received by medical, dental, or veterinary officers be treated as part of basic pay for retirement purposes (H.R. 5353), E1524 [9SE]

———restore the tax-exempt status of death gratuity payments (H.R. 3973), H3770 [20JN]

Bankruptcy: extend reenactment period for chapter 12 of the bankruptcy code relative to family farmers, H6699, H6700, H6701, H6702 [26SE]

———extend reenactment period for chapter 12 of the bankruptcy code relative to family farmers (H.R. 4167), H1302-H1305 [16AP]

———extend reenactment period for chapter 12 of the bankruptcy code relative to family farmers (H.R. 5472), H6848-H6850 [1OC]

———permanently reenact chapter 12 of the bankruptcy code relative to family farmers, H1183-H1188 [10AP]

———prevent corporate abuse and provide greater protection for employees (H.R. 5525), H7010 [3OC]

———protect family farmers and family fishermen (H.R. 5348), consideration, H6958 [2OC]

Bretton Woods Agreement Act: sunset (H.R. 3812), E224 [28FE]

Business and industry: enhance penalties for accounting and auditing improprieties at publicly traded companies (H.R. 5118), H4682, H4683-H4694 [16JY], H4771 [17JY], E1279, E1285 [17JY]

———enhance regulation of public auditors, improve corporate governance and overhaul corporate disclosure made pursuant to the securities laws (H.R. 3818), H4478-H4485 [10JY], E238 [28FE]

———enhance regulation of public auditors, improve corporate governance and overhaul corporate disclosures made pursuant to the securities laws, H3934 [26JN]

———improve financial reporting and independent audits and accounting services, create a Public Company Accounting Oversight Board, and improve SEC resources and oversight (S. 2673), H4337 [8JY], H4434, H4474 [10JY], E1317 [22JY]

———require publicly traded companies to record and treat stock options as expenses in income statements, H4566 [12JY], H4680 [16JY]

Capitol Police: tribute, E1380 [25JY]

———unify payroll system, H4904, H4905 [18JY]

China, People's Republic of: human rights violations, E1315 [22JY]

Civil rights: improve remedies for discrimination in the payment of wages based on sex (H.R. 781), H1293, H1310, H1311 [16AP], E544 [16AP]

Claims: allow victims of terrorist attacks to receive certain compensation regardless of any collateral source compensation they may be eligible to receive (H.R. 3641), E45 [29JA]

———allow victims of terrorist attacks to receive certain compensation regardless of any collateral source compensation they may be eligible to receive (H.R. 3663), E52 [29JA]

Clergy: ensure that chaplains killed in the line of duty receive public safety officer death benefits (H.R. 3297), H3393-H3395 [11JN], E1030, E1036 [13JN]

———ensure that chaplains killed in the line of duty receive public safety officer death benefits (S. 2431), H3399 [11JN]

Coca-Cola Co.: treatment of stock options as expenses in income statements, H4680 [16JY]

Committee on Appropriations (House): appropriations allocation revisions to H.R. 3090, Job Creation and Worker Assistance Act, H2092 [2MY]

Committee on Taxation (Joint): funding relative to release of report on corporations avoiding U.S. income tax by reincorporating in foreign countries, H4878-H4884, H4895, H4897, H4905-H4908 [18JY]

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), H1750 [30AP], E1741 [3OC], E1872 [15OC]

Computers: suspend Library of Congress determination relative to rates and terms for webcasting (H.R. 5469), H7043-H7048 [7OC]

———suspend Library of Congress determination relative to rates and terms for webcasting (H.R. 5469), Senate amendment, H8994-H8996 [14NO]

Courts: compensatory damages for victims of terrorist attacks, H6655 [25SE]

Crime: restore aiding and abetting liability under Federal securities laws (H.R. 5625), E1831 [11OC]

Dept. of Agriculture: eliminate quota and price support programs for tobacco, compensate quota holders and producers for lost value, and establish an advisory board to assess characteristics of domestic and imported tobacco (H.R. 3940), E362 [14MR]

———tobacco program reform, H2024 [2MY]

Dept. of Defense: eligibility and qualifications for service-connected disability benefits, H8537, H8539 [12NO]

———funding, H1046, H1055 [20MR]

Dept. of Labor: tribute to efforts to integrate community and faith-based organizations into Federal employment and training services, E1741 [3OC]

———tribute to efforts to integrate faith-based and community organizations into employment and training services, E1872 [15OC]

Dept. of the Interior: ensure full historical accounting of Native American trust funds, H4786-H4795 [17JY], E1301 [18JY]

Dept. of the Treasury: notify certain taxpayers of the eligibility requirements for the earned income credit (H.R. 4632), E738 [7MY]

Dept. of Veterans Affairs: allow for substitution of parties in claims for benefits when the applicant for such benefits dies while the claim is pending (H.R. 3733), E176 [15FE]

———allow payment of certain benefits to begin effective the first day of the month in which hospitalization or treatment begins (H.R. 4036), E431 [21MR]

———prohibit additional daily interest charges following prepayment in full of guaranteed housing loans (H.R. 4042), E491 [10AP]

———terminate requirement that disability compensation be reduced by payments received under Dept. of Defense separation programs (H.R. 4842), E903, E927 [24MY]

Detroit, MI: airport worker wage levels at Midfield Terminal, H611 [27FE]

Diseases: provide compassionate payments to individuals who contracted HIV from a contaminated blood transfusion (H.R. 5299), E1465 [29JY]

District of Columbia: allow use of estimated amounts in determining the service longevity component of Federal benefits for police officers (H.R. 5205), H7883 [10OC]

———provide full voting representation in Congress, E1777 [8OC]

———provide full voting representation in Congress and exempt residents from paying Federal income taxes until such voting representation takes effect, E525 [15AP]

Economic Growth and Tax Relief Reconciliation Act: allow tax relief to continue as scheduled (H. Con. Res. 312), H129, H130, H132 [5FE], H146-H165 [6FE], E101 [6FE], E113, E117 [7FE], E123 [8FE], E127 [12FE]

———make educational savings incentives provisions permanent (H.R. 5203), H6022-H6028 [4SE], E1510 [5SE], E1561 [12SE]

———make marriage penalty relief provisions permanent (H.R. 4019), H1689 [30AP], H3302 [11JN], H3458, H3496-H3501 [12JN], H3519-H3540 [13JN], H3607 [18JN], H3863 [25JN], H4353 [9JY], E585 [18AP], E1069 [17JN], E1082 [18JN]

———make marriage penalty relief provisions permanent (H.R. 4019), complete congressional action (H. Res. 543), H6933-H6941 [2OC], E1753, E1756 [4OC]

———make marriage penalty relief provisions permanent (H.R. 4019), complete congressional action (H. Res. 543)—consideration (H. Res. 547), H6660-H6669 [25SE]

———make marriage penalty relief provisions permanent (H.R. 4019), consideration (H. Res. 440), H3515-H3518 [13JN]

———make pension and individual retirement arrangement provisions permanent (H.R. 4931), H3789-H3812 [21JN], E1157 [27JN]

———make pension and individual retirement arrangement provisions permanent (H.R. 4931), complete congressional action (H. Res. 544), H6563, H6678-H6681 [25SE]

———make pension and individual retirement arrangement provisions permanent (H.R. 4931), complete congressional action (H. Res. 544)—consideration (H. Res. 547), H6660-H6669 [25SE]

———make pension and individual retirement arrangement provisions permanent (H.R. 4931), consideration (H. Res. 451), H3781-H3789 [21JN]

———make pension and individual retirement arrangement provisions permanent (H.R. 4931), motion to recommit, H3809, H3810 [21JN]

———make permanent the exclusion of reparations received by Holocaust survivors or their heirs or estates (H.R. 4823), H3076, H3089-H3092 [4JN], E970 [6JN]

———make tax benefits permanent, H1293, H1311-H1318, H1328 [16AP], H1344 [17AP], H1414, H1416, H1418-H1429, H1436-H1452 [18AP], H1522-H1527 [23AP], H1690 [30AP], H1773 [1MY], H2112 [7MY], H3076 [4JN]

———repeal sunset on expansion of the adoption credit and adoption assistance programs (H.R. 4800), H3076, H3092-H3094 [4JN], E968 [6JN], E1003 [7JN]

Economy: impact of tax cuts, H40 [24JA]

———national objectives priority assignments, H6159 [10SE], H7306 [9OC]

———role of Government in causing and remedying economic recession, H221-H223 [7FE]

Enron Corp.: economic collapse, H19, H20 [23JA], H40, H62 [24JA], H510 [14FE], H538 [26FE], H1233-H1248, H1255, H1258, H1262, H1263, H1265 [11AP], H1544-H1557, H1568, H1572 [24AP], H3613 [18JN], E591 [18AP], E703 [3MY]

———economic collapse (H. Con. Res. 300), H5, H19 [23JA]

———relief of employees relative to economic collapse, H87 [29JA], H3421 [11JN]

Equal Pay Day: observance, H1293, H1310, H1311 [16AP], H1472 [18AP], E544 [16AP]

ERISA: provide for improved disclosure, diversification, account access, and accountability under individual account plans (H.R. 3657), H86 [29JA], E59 [29JA], E255 [5MR]

———provide for timely notification of plan participants and beneficiaries whose individual accounts hold employer securities of insider trading in employer securities (H.R. 3840), E255 [5MR]

———require certain pension plan administrators to provide reports to fully and accurately disclose the financial health of the plan sponsor and promote diversification of investment of their plan assets (H.R. 3642), E106 [6FE]

Families and domestic relations: reduce financial penalties against marriage within the welfare system, H567 [27FE]

Family and Medical Leave Act: allow individuals to take time off in event of disasters, E218 [27FE]

Federal Accounting Standards Advisory Board: restructure (H.R. 5094), E1244 [11JY]

Federal aid programs: disqualify certain persons from receiving Federal funds (H.R. 5577), E1798 [8OC]

Federal courts: improve operation and administration (H.R. 4125), H6851-H6854 [1OC], E488 [10AP]

Federal employees: improve prevailing rate pay systems for wage grade Federal employees, H5242, H5243 [23JY]

———provide for reform relating to career development and benefits (H.R. 4580), E616 [24AP]

———provide that service performed by an air traffic controller who is transferred to a supervisory or staff position continue to be treated as controller service for retirement purposes (H.R. 4760), E837 [17MY]

Financial institutions: repeal prohibition on payment of interest on demand deposits (H.R. 1009), H1107-H1111 [9AP], E545 [16AP]

———treatment of certain services and benefits provided relative to escrow accounts for real estate closing transactions, H1110 [9AP]

Global Crossing Holdings, Ltd.: economic collapse, H1544-H1557 [24AP]

Guam: determination of withholding tax rates under the Guam income tax (H.R. 309), H6422 [23SE]

Hong Kong: reject proposal to reduce minimum wage for Filipino domestic workers, E98 [6FE]

Insurance: ensure the continued financial capacity of insurers to provide coverage for risks from terrorism (H.R. 3210), H5962 [26JY], H6107 [9SE], E474 [9AP], E1468 [29JY]

———ensure the continued financial capacity of insurers to provide coverage for risks from terrorism (H.R. 3210), conference report, H8802-H8809 [14NO]

———ensure the continued financial capacity of insurers to provide coverage for risks from terrorism (H.R. 3210), consideration of conference report (H. Res. 607), H8738-H8741 [14NO]

———ensure the continued financial capacity of insurers to provide coverage for risks from terrorism (H.R. 3210), motion to instruct conferees, H6133-H6137 [10SE], E1590 [17SE]

Iron and steel industry: remedy certain injurious effects of steel imports by protecting benefits of steelworkers and retirees and strengthening the U.S. steel industry (H.R. 4646), E770 [10MY], E1567 [12SE]

IRS: enforce pension age discrimination laws relative to conversion of defined benefit plans to cash balance plans, H5333-H5336 [24JY]

———protect taxpayers and ensure accountability (H.R. 3991), H1113-H1132 [9AP], H1160 [10AP], E481, E490 [10AP], E504 [11AP], E518 [12AP]

Klamath Basin: prohibit the renewal of certain agricultural leases permitting the growing of alfafa or row crops, H4834-H4838 [17JY]

———respond to economic disaster threatening certain farmers and communities resulting from denial of irrigation water for the Klamath Project, H126 [5FE], H219 [7FE], H828 [12MR], H1324 [16AP], H2037 [2MY]

Law enforcement officers: exclude availability pay for criminal investigators from the limitation on premium pay and modify levels of special pay for Federal officers in certain cities (H.R. 4763), E837 [17MY]

———repeal limitation on locality-based comparability adjustments affecting the U.S. Park Police and Secret Service (H.R. 4809), E889 [23MY]

Longshore and Harbor Workers' Compensation Act: clarify exemption for recreational vessel support employees (H.R. 4811), H3674 [19JN]

Medicare: reform the physician payment update system through repeal of the sustainable growth rate payment update system (H.R. 3882), E286 [6MR]

———specify the update for physician fee schedule payments and conduct a study on replacing the use of the sustainable growth rate as a factor in such update (H.R. 3351), E2065 [15NO]

Members of Congress: deny cost-of-living adjustments, H4911 [18JY], H5248 [23JY], E1324 [24JY]

New York Artists Equity Association: anniversary, E1976 [4NO]

Pensions: application of catch-up contributions to the Federal Employees Thrift Savings Plan (H.R. 3340), H7056-H7058 [7OC]

———conduct a feasibility study on insurance programs relative to defined contribution plans, H1244 [11AP]

———ensure pension parity for employers and employees, H1260 [11AP]

———improve pension plan security, H4477 [10JY]

———improve pension plan security (H.R. 5110), H4566, H4570 [12JY], H4688 [16JY], H5472, H5478 [25JY]

———prevent corporations from avoiding qualified plan rules by reincorporating in a foreign country, H3809-H3811 [21JN]

———prohibit knowing misrepresentations by fiduciaries of 401(k) plans which may induce participants to act contrary to their best interests and protect claims based on such misrepresentations (H.R. 3623), H51 [24JA]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), H1095 [9AP], H1217-H1267, H1270, H1271 [11AP], H4472 [10JY], H4692 [16JY], E174 [15FE], E533, E534, E542 [16AP], E554, E557, E559 [17AP], E587 [18AP]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), complete action (H. Res. 540)—consideration (H. Res. 547), H6660-H6669 [25SE]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), complete congressional action (H. Res. 540), H6563, H6669-H6677 [25SE], E1619 [19SE], E1693 [30SE]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), consideration (H. Res. 386), H1205-H1216 [11AP]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), motion to recommit, H1265 [11AP]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (H.R. 3762), permission to file report, H1072 [20MR]

———provide retirement investment advice to workers managing their retirement income assets, H1262 [11AP]

———provide retirement investment advice to workers managing their retirement income assets (H.R. 2269), E174 [15FE]

———provide vested employees control over retirement investment assets, H19 [23JA]

———reform, E151, E155 [14FE]

President's Commission To Strengthen Social Security: enact certain reforms (H.R. 4022), E438 [21MR]

———enact certain reforms (H.R. 4023), E438 [21MR]

———enact certain reforms (H.R. 4024), E438 [21MR]

———oppose reductions in guaranteed Social Security benefits, E425 [21MR]

Presidents of the U.S.: allowances and office staff for former Presidents funding, H5328-H5330 [24JY]

Public debt: ceiling, H1492 [23AP]

Public safety officers: ensure that officers who suffer a fatal heart attack or stroke while on duty shall be presumed to have died in the line of duty for purposes of survivor benefits (H.R. 5334), H6965, H6966 [2OC], H8925 [14NO], E1518 [5SE]

Public welfare programs: impact of Temporary Assistance for Needy Families Program reauthorization on Oregon, E1038 [13JN]

———increase work requirement, H2495, H2496 [15MY]

———increase work requirements, H2542, H2549 [16MY]

———provide access to tools to stimulate employment (H.R. 4236), H2212 [8MY]

———reform, H566 [27FE], H742 [7MR], H1491 [23AP]

SEC: permit certain funds assessed for securities laws violations to be used to compensate employees who are victims of excessive pension fund investments in employers stock (H.R. 3634), E18 [24JA]

Securities: repeal certain laws that limit private securities actions (H.R. 3829), H4433 [10JY]

Social Security: budget treatment of trust funds, H111, H133-H138 [5FE], H146-H154 [6FE], H658, H659, H669 [5MR], H689, H690 [6MR], H788-H790, H792, H823-H828 [12MR], H837 [13MR], H909 [14MR], H941, H942, H944, H983 [19MR], H1007, H1008, H1022-H1024, H1027-H1029, H1044, H1045, H1047-H1052, H1057-H1071, H1081 [20MR], H1318-H1324 [16AP], H1417, H1420, H1422-H1427, H1437-H1452 [18AP], H1757-H1762 [30AP], H2145-H2151 [7MY], H2668, H2669, H2686-H2688 [21MY], H2910, H2913, H2915, H2916, H2919, H2922, H2923, H2924 [22MY], H2952, H2955, H2961, H2965, H2991-H2994, H3014-H3022, H3026-H3032 [23MY], H3250, H3253-H3257, H3283, H3284 [6JN], H3428 [11JN], H3463-H3471 [12JN], H4036 [26JN], H4399 [9JY], H4748, H4750 [16JY], H4924 [18JY], H6533-H6544 [24SE], H6990 [3OC], H8014 [16OC], E289 [6MR], E639 [26AP], E934 [24MY], E947 [5JN], E1956 [24OC]

———create individual accounts ensuring full benefits for all workers and their families, give Americans ownership of their retirement, and restore long-term solvency, H725 [6MR]

———divert percentage of payroll taxes into personal retirement savings accounts, H7173-H7176 [8OC]

———earnings test for blind individuals (H.R. 498), E612 [23AP]

———ensure solvency, H667, H676 [5MR], H720-H728 [6MR], H837, H894-H899 [13MR], H1624 [25AP], H3548-H3555 [13JN], H4924 [18JY], E297 [7MR]

———guarantee the right of individuals to receive certain benefits in full with an accurate annual cost-of-living adjustment (H.R. 3135), E584 [18AP]

———impact of privatization on minorities, women, and low-income workers, E676 [2MY]

———impact of privatization on women, H3429, H3430 [11JN], H3584 [17JN], H3916 [25JN]

———improve benefits for aged survivors, disabled survivors, and divorced spouses (H.R. 4671), E736 [7MY], E878 [22MY]

———investment of trust funds in private financial markets, H722, H728 [6MR], H823-H828 [12MR], H1386-H1389 [17AP], H2515, H2516, H2517 [16MY], H2668 [21MY], H2837 [22MY], H3584 [17JN], H4025, H4036 [26JN], H4682 [16JY], H7173-H7176 [8OC], E1956 [24OC]

———issue certificate to guarantee the right of individuals to receive certain benefits in full with an accurate annual cost-of-living adjustment, H722, H723 [6MR]

———modify calculation of the child support automation penalty and provide for reinvestment of any such penalty (H.R. 4857), E945 [5JN]

———preserve all budget surpluses until legislation is enacted to strengthen and protect Social Security and Medicare trust funds, H152 [6FE]

———provide additional safeguards for certain beneficiaries with representative payees (H.R. 4070), H3888-H3900 [25JN], E420 [21MR], E1157 [27JN], E1196 [28JN], E2131 [22NO]

———provide miscellaneous enhancements in benefits for women (H.R. 4069), H2413-H2422 [14MY], E416, E435 [21MR]

———treatment of monthly survivor benefits and lump sum death benefits relative to receipt of compensation by victims of terrorist attacks (H.R. 5330), E1502 [5SE]

SSI: disregard certain gifts in determining income (H.R. 4908), E1024 [12JN]

Taxation: accelerate marriage penalty relief and modify the work opportunity credit and the welfare-to-work credit (H.R. 4626), H2392 [14MY], H2685-H2691 [21MY], E678 [2MY]

———allow a minimum deduction for business use of a home (H.R. 5220), E1398 [25JY]

———allow a tax credit for certain energy-efficient property (H.R. 1275), E1440 [29JY]

———allow deduction for charitable contributions to individuals who do not itemize other deductions (H.R. 4731), E797 [14MY]

———allow deduction to corporations for dividends paid (H.R. 5463), H6563 [25SE], E1658 [26SE]

———allow minimum credit against alternative minimum tax where stock acquired pursuant to incentive stock options is sold or exchanged at a loss (H.R. 5398), H6563 [25SE]

———allow tax credit for contributions for the benefit of elementary and secondary schools (H.R. 5192), E1964 [28OC]

———allow tax credit for contributions to local agencies and organizations for scholarships to attend elementary and secondary schools, upgrading school facilities, and certain technology expenses, H1611-H1617 [24AP], H2010-H2016 [1MY], H2220-H2227 [8MY], H2506, H2507 [15MY], H3442-H3449 [11JN], H3510-H3512 [12JN]

———apply exclusion from gross income for public safety officer survivor benefits to all beneficiaries (H.R. 5069), E1207 [8JY]

———capital gains rates, E1754 [4OC]

———clarify that the parsonage allowance exclusion is limited to the fair rental value of the property (H.R. 4156), H1299-H1302 [16AP], E560 [17AP]

———clarify treatment of incentive stock options and employee stock purchases, E481 [10AP]

———constitutional amendment on tax limitations (H.J. Res. 96), H3300 [11JN], H3480-H3487 [12JN], E1061, E1063 [14JN], E1083 [18JN]

———constitutional amendment on tax limitations (H.J. Res. 96), consideration (H. Res. 439), H3472-H3480 [12JN]

———decrease the floor for the deduction for medical care (H.R. 4001), E379 [19MR]

———disallow benefits claimed to arise from corporate transactions without substantial economic substance (H.R. 2520), H20 [23JA]

———encourage the granting of employee stock options (H.R. 5242), E1418 [29JY]

———exclude benefits from income, employment taxes, and wage withholding property tax rebates, provided to volunteer firefighters and emergency medical responders (H.R. 5416), E1627 [19SE]

———exclude from gross income gain from the sale of securities which are used to pay for higher education expenses (H.R. 2041), E1428 [29JY]

———exclusion from gross income for foster care payments relative to certain nongovernmental placement agencies (H.R. 586), H1414, H1429-H1452 [18AP], E753 [8MY]

———exclusion from gross income for foster care payments relative to certain nongovernmental placement agencies (H.R. 586), consideration of Senate amendment with an amendment (H. Res. 390), H1418-H1429 [18AP]

———expand depreciation benefits available to small businesses for new business investment and equipment (H.R. 4470), E562 [17AP]

———expand the earned income tax credit for individuals with no qualifying children (H.R. 3742), H1160 [10AP]

———extend benefits to services performed in a combat zone to services performed in response to terrorist attacks (H.R. 4152), H1204 [11AP]

———impose excise tax on sales of stock by corporate insiders occurring when the company prevents employees from selling stock in pension plans and ensure more accurate reporting of corporate liabilities (H.R. 3622), E17 [24JA]

———increase deduction for teacher classroom supplies and expand to include qualified professional development expenses (H.R. 5085), E1251 [12JY]

———increase expensing limits of small businesses for new business investment and equipment (H.R. 4087), E450 [9AP]

———increase individual income tax rates and deposit increased funds into the Social Security trust funds (H.R. 2935), E117 [7FE]

———increase unified estate tax credit, H3250-H3274 [6JN]

———installment reporting of certain gain from the sale of an interest in service business (H.R. 4651), E693 [3MY]

———limit applicability of estate tax to estates over a certain amount (H.R. 5008), H6394, H6395 [19SE]

———make repeal of estate taxes permanent, H1522-H1527 [23AP], H2652, H2653 [20MY]

———make repeal of estate taxes permanent (H.R. 2143), H3075 [4JN], H3165, H3166, H3206, H3208-H3214 [5JN], H3249-H3277, H3283 [6JN], H3300 [11JN], E1031, E1035 [13JN], E1050, E1058 [14JN]

———make repeal of estate taxes permanent (H.R. 2143), complete congressional action (H. Res. 524), H6393-H6404, H6408 [19SE]

———make repeal of estate taxes permanent (H.R. 2143), complete congressional action (H. Res. 524)—consideration (H. Res. 527), H6376-H6383 [19SE]

———make repeal of estate taxes permanent (H.R. 2143), consideration (H. Res. 435), H3238-H3249 [6JN]

———make repeal of estate taxes permanent (H.R. 2143), motion to recommit, H3274, H3275 [6JN]

———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 (H.R. 2999), E1133 [21JN]

———phase out estate and gift taxes (H.R. 8), H3261 [6JN], E753 [8MY]

———prevent corporations from avoiding the U.S. income tax by reincorporating in a foreign country, H2640, H2641 [20MY], H2663, H2686-H2691 [21MY], H3725, H3726, H3728 [20JN], H7800, H7801 [10OC], H8716 [13NO], E1021 [12JN]

———prevent corporations from avoiding the U.S. income tax by reincorporating in a foreign country (H.R. 3884), H691 [6MR], H2477 [15MY], H2516 [16MY], H4479 [10JY], E865 [20MY]

———prevent corporations from exploiting tax treaties to evade U.S. income tax (H.R. 4993), H3606 [18JN]

———prevent the continued use of renouncing U.S. citizenship as a device for avoiding U.S. taxes (H.R. 4880), E994 [7JN]

———prohibit use of Social Security trust funds to make repeal of estate taxes permanent, H3274, H3275 [6JN]

———prohibit use of Social Security trust funds to make repeal of marriage taxes permanent, H3527-H3539 [13JN]

———provide a credit and a deduction for small political contributions (H.R. 4980), E1124 [21JN]

———provide a credit for police officers and professional firefighters and exclude from income certain benefits received by public safety volunteers (H.R. 5027), E1167 [27JN]

———provide a credit for teachers and principals who work in certain low income schools (H.R. 3889), H692 [6MR]

———provide a nonrefundable tax credit for police officers who purchase armor vests (H.R. 5026), E1159 [27JN]

———provide certain credits to expand retirement savings for moderate and lower income workers (H.R. 5190), E1339 [24JY]

———provide corporate income tax rate reductions (H.R. 872), H690 [6MR]

———provide fairness in tax collection procedures, improve administrative efficiency and confidentiality, and reform penalty and interest provisions (H.R. 5728), H8929 [14NO]

———provide for employer liability for Social Security taxes on unreported tips paid to an employee after the IRS establishes the amount of tips received (H.R. 5445), E1641 [25SE]

———provide health care incentives relative to long-term care (H.R. 4946), H5107-H5114 [23JY], H5608 [25JY], E1451 [29JY]

———provide incentives for economic recovery, H236 [12FE], H468-H477, H494-H508, H512 [14FE], H545-H551 [26FE]

———provide incentives for economic recovery (H.R. 3090), H744-H767 [7MR], H939 [19MR], E311 [11MR], E319 [12MR], E329 [13MR]

———provide incentives for economic recovery (H.R. 3090), consideration of Senate amendment with an amendment (H. Res. 360), H742-H744 [7MR]

———provide incentives for economic recovery (H.R. 3529), H4 [23JA], H114 [5FE], H216, H217 [7FE], H9109-H9115 [22NO]

———provide incentives for economic recovery (H.R. 3529), unanimous-consent request, H9114 [22NO]

———provide incentives for economic recovery (H.R. 3666), E47 [29JA]

———provide tax credit for educational expenses incurred in attending public or private elementary and secondary schools, H2448-H2453 [14MY], H2502, H2509 [15MY], H2934-H2940 [22MY]

———provide tax credit for educational expenses incurred in attending public or private elementary and secondary schools (H.R. 3685), E84 [5FE]

———rates, H40-H52 [24JA], H144 [6FE], H1060, H1061 [20MR], H1095 [9AP], H1291 [16AP], H2668 [21MY], H2916, H2924 [22MY], H2948, H2952, H2954-H2957, H2961, H2970, H2990, H2995 [23MY], H4747, H4750, H4751 [16JY], H4771 [17JY], H6397, H6398 [19SE], H6537 [24SE], H6990 [3OC], E113 [7FE], E936 [24MY], E971 [6JN], E1956 [24OC]

———rates (H.R. 1836), conference report, E224 [28FE]

———reduce estate and gift tax rates (H.R. 42), H3260 [6JN], H6402 [19SE]

———reform laws and filing procedures, H1205 [11AP]

———repeal alternative minimum tax, H204 [7FE]

———repeal limits on the deduction of interest on education loans (H.R. 5402), E1600 [18SE]

———repeal tax increase on Social Security benefits (H.R. 4789), E887 [23MY]

———repeal the automatic treatment of amounts paid for services performed in Federal employment by residents of American Samoa (H.R. 3790), E196 [26FE]

———repeal the inclusion in gross income of unemployment compensation (H.R. 3687), H221 [7FE]

———revise treatment of derivative transactions entered into by a corporation relative to its stock (H.R. 5626), E1829 [11OC]

———simplify certain Internal Revenue Code provisions relative to individuals and small businesses (H.R. 5505), E1722 [2OC]

———simplify certain rules governing the taxation of U.S. businesses operating abroad (H.R. 4047), E439 [21MR]

———simplify certain rules governing the taxation of U.S. businesses operating abroad (H.R. 4151), E485 [10AP]

———simplify certain rules governing the taxation of U.S. businesses operating abroad (H.R. 5103), E1242 [11JY]

———terminate Internal Revenue Code, H1161 [10AP], H1204 [11AP]

———terminate Internal Revenue Code (H.R. 2714), H537 [26FE], E172 [15FE]

———treatment of adoption expenses (H.R. 622), H477-H509, H512 [14FE]

———treatment of adoption expenses (H.R. 622), consideration of Senate amendments with an amendment (H. Res. 347), H468-H477 [14FE]

———treatment of amounts paid on behalf of Federal employees under Federal student loan repayment programs (H.R. 3893), E304 [7MR]

———treatment of elementary and secondary education expenses (H.R. 5193), H6064 [5SE], E1961, E1964 [28OC]

———treatment of elementary and secondary education expenses (H.R. 5193), consideration (H. Res. 521), H6233-H6240 [12SE]

———treatment of executive perks and retirement benefits relative to stock options, undisclosed benefits, and deferred compensation (H.R. 5432), H6666 [25SE]

———treatment of interest on student loans, H3207 [5JN], E725 [7MY]

———treatment of Social Security benefits (H.R. 4790), E887 [23MY]

———treatment of the sale of a principal residence, and death gratuity payments, by a member of the uniformed services (H.R. 5063), H4365-H4369 [9JY], E1235 [11JY]

———treatment of the sale of a principal residence, and death gratuity payments, by a member of the uniformed services (H.R. 5063), concur with Senate amendments with an amendment, H8794-H8801 [14NO]

———treatment of the sale of a principal residence, and death gratuity payments, by a member of the uniformed services (H.R. 5063), consideration of Senate amendments with an amendment (H. Res. 609), H8757-H8764 [14NO]

———treatment of the sale of a principal residence by members of the uniformed services or Foreign Service and treatment of death gratuity payments to members of the uniformed services (H.R. 5557), H7164-H7167 [7OC], H7800 [10OC]

Terrorism: compensate victims of bombings of U.S. embassies in East Africa on the same basis as compensation is provided to victims of attacks on the World Trade Center, Pentagon, and Somerset County, PA (H.R. 3375), H2680-H2685 [21MY], E911 [24MY]

———provide satisfaction of judgements from frozen assets of terrorists, terrorist organizations, and State sponsors of terrorism, H6133-H6137 [10SE], E1590 [17SE]

Trade Act: amend the trade adjustment assistance program to clarify the eligibility requirements for adversely affected workers engaged in self-employment assistance activities (H.R. 4550), E611 [23AP]

Unemployment: extend period of availability of unemployment assistance in the case of the terrorist attacks on the World Trade Center, Pentagon, and Somerset County, PA (H.R. 3986), H960-H965 [19MR]

———provide for a temporary enhanced unemployment benefits program, H147 [6FE], H216, H217 [7FE], H233, H237 [12FE], H468-H477, H494-H508, H512 [14FE], H691, H693-H700 [6MR], H742-H744, H757-H767 [7MR], H6986 [3OC], H8758-H8764, H8799-H8801 [14NO], H9109-H9115, H9120 [22NO], E113 [7FE], E243 [28FE], E311 [11MR], E319 [12MR], E329 [13MR]

———provide for a temporary enhanced unemployment benefits program (H.R. 5491), E1756 [4OC]

———provide health care premium assistance and exclude unemployment compensation in determining food stamps eligibility (H.R. 5297), E1460 [29JY]

Veterans: enhance compensation for veterans with hearing loss (S. 2237), H8998-H9007 [14NO]

———increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (H.R. 4085), H2624-H2628 [20MY], H7122-H7124 [7OC], E869, E874 [22MY], E1806 [9OC]

———increase the minimum Survivor Benefit Plan basic annuity for certain surviving spouses (H.R. 548), H5 [23JA]

———permit concurrent receipt of military retired pay with service-connected disability benefits, H1046, H1047, H1070 [20MR], H2272, H2274 [9MY], H7854-H7859 [10OC], E1155 [27JN], E1850, E1860 [11OC], E1867 [15OC], E1910 [17OC], E2020, E2021, E2024, E2042 [14NO], E2057, E2068 [15NO]

VFW: amend charter to make members of the Armed Forces who receive special pay for duty subject to hostile fire or imminent danger eligible for membership (H.R. 3838), H4587-H4589 [15JY], E1270 [16JY]

WorldCom, Inc.: economic collapse, H4025 [26JN]

Remarks in Senate

Agriculture: application of means-testing of nonprofit organizations relative to conservation programs, S4019 [8MY]

———continue certain programs (S. 1731), S52 [24JA], S115 [25JA], S173 [28JA], S402-S423 [6FE], S441-S479 [7FE], S513-S525, S528-S537, S540 [8FE], S577-S582 [11FE], S597-S653 [12FE], S675-S699, S709 [13FE], S835 [14FE], S7860 [1AU]

———continue certain programs (S. 1731), unanimous-consent agreement, S473 [7FE], S592 [11FE]

———disaster assistance to farmers and ranchers, S4003, S4004 [8MY]

———reduce price supports and marketing loan rates and use savings to improve Food Stamp Program, S610, S612, S627, S628 [12FE], S683 [13FE]

Alaska Native Claims Settlement Act: provide equitable treatment to Alaskan Natives who are Vietnam veterans (S. 2553), S4726 [22MY]

Armed Forces: combat zone tax exclusions for bomber support crews on the island of Diego Garcia, S11159 [14NO]

———combat zone tax exclusions for bomber support crews on the island of Diego Garcia (S. 2806), S7432 [26JY]

———payment of a monthly stipend to the surviving parents of members who die during a period of war (S. 129), S998 [25FE]

———provide a tax filing delay for members serving in a contingency operation, S9920 [3OC]

———provide a tax filing delay for members serving in a contingency operation (S. 2785), S7314 [24JY]

———provide pay protection for members of the Reserve and National Guard (S. 3088), S10548 [16OC]

———reduce the age for receipt of military retired pay for non-regular service (S. 2250), S3436 [25AP]

———restore the tax-exempt status of death gratuity payments (S. 2783), S7314 [24JY]

Bankruptcy: extend reenactment period for chapter 12 of the bankruptcy code relative to family farmers (H.R. 4167), S3225 [23AP]

———extend reenactment period for chapter 12 of the bankruptcy code relative to family farmers (H.R. 5472), S10219 [9OC], S11792 [20NO]

———extend reenactment period for chapter 12 of the bankruptcy code relative to family farmers (S. 1630), unanimous-consent request, S204 [29JA]

———include bonuses and other extraordinary or excessive compensation of corporate officers and violators of securities and accounting laws in bankruptcy estates (S. 2901), S8099 [3SE]

———increase priority claim amount for employee wages and recover certain excessive employee compensation paid just prior to bankruptcy (S. 2820), S7581 [30JY]

———limit the value of real and personal property that debtors may exempt under State and local law (S. 2996), S9122 [24SE]

———permanently reenact chapter 12 of the bankruptcy code relative to family farmers, S467-S469 [7FE]

———permanently reenact chapter 12 of the bankruptcy code relative to family farmers (S. 3174), S11792 [20NO]

———provide a right to be heard for participants and beneficiaries of an employee pension benefit plan of a debtor in order to protect pensions of those employees and retirees (S. 3139), S10708 [17OC]

———provide for a creditors' committee of employee and retiree representatives of a debtor in order to protect pensions of those employees and retirees (S. 3028), S9847 [2OC]

Business and industry: deter fraud and abuse by corporate executives, S6545, S6549 [10JY]

———hold corporate executives, who mislead workers about company stock in their pension plans, financially responsible for any losses, S6755, S6756 [15JY]

———improve financial reporting and independent audits and accounting services, create a Public Company Accounting Oversight Board, and improve SEC resources and oversight (S. 2673), S6121 [26JN], S6297, S6300-S6302 [28JN], S6327-S6347 [8JY], S6436-S6444, S6491-S6496 [9JY], S6523-S6560, S6561 [10JY], S6598, S6603-S6633, S6636-S6643, S6681 [11JY], S6683-S6685, S6687-S6700 [12JY], S6734-S6770, S6772-S6779, S6797, S6801, S6811 [15JY], S6829, S6861 [16JY], S6883, S6888, S6889 [17JY], S7248 [24JY]

———improve financial reporting and independent audits and accounting services, create a Public Company Accounting Oversight Board, and improve SEC resources and oversight (S. 2673), unanimous-consent agreement, S6173 [26JN]

———improve financial reporting and independent audits and accounting services, create a Public Company Accounting Oversight Board, and improve SEC resources and oversight (S. 2673), unanimous-consent request, S6547 [10JY]

———require publicly traded companies to record and treat stock options as expenses in income statements, S6626-S6633, S6636-S6640 [11JY], S6743-S6746 [15JY]

———review accounting treatment and adopt generally accepted accounting principles for the treatment of employee stock options, S6696-S6698 [12JY], S6735-S6741, S6747, S6750-S6753, S6763 [15JY]

———review accounting treatment and adopt generally accepted accounting principles for the treatment of employee stock options (S. 2760), S7104-S7106 [19JY]

Capital Construction Fund: provide for qualified withdrawals for fishermen leaving the industry and for the rollover to individual retirement plans (S. 1962), S907 [15FE]

Capitol Police: promote recruitment and retention of officers, S7339, S7340 [25JY]

———unify payroll system, S7339 [25JY]

Clergy: ensure that chaplains killed in the line of duty receive public safety officer death benefits (S. 2431), S3627 [1MY], S3975, S3976 [7MY], S4486 [16MY], S5252 [7JN], S5442 [12JN]

Coca-Cola Co.: treatment of stock options as expenses in income statements, S6942 [17JY]

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), S7843 [1AU], S8914 [19SE], S9093-S9095 [24SE], S10993-S10997 [14NO]

———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), unanimous-consent request, S6230 [27JN], S9094 [24SE], S10993-S10996 [14NO]

———provide incentives for communities and individuals to serve the poor and others in need and enhance ability of low-income individuals to build assets (S. 1924), S546 [8FE], S10604 [17OC]

Computers: suspend Library of Congress determination relative to rates and terms for webcasting (H.R. 5469), S11138, S11139 [14NO], S11548 [19NO], S11725-S11727 [20NO]

Corporations: executive salaries and compensation, S5249-S5251 [7JN]

———prohibit personal loans to directors or chief officers, S6689, S6690 [12JY], S6760 [15JY]

———require certain officers of companies in bankruptcy to return bonuses, incentive- or equity-based compensation, and stock sale profits received prior to a required restatement of earnings, S6689 [12JY], S6741-S6743 [15JY], S8148 [4SE]

———require certain officers of companies to return bonuses, incentive- or equity-based compensation, and stock sale profits received prior to a required restatement of earnings, S6754 [15JY]

Crime: increase penalties relating to conspiracy, mail fraud, wire fraud, and ERISA violations, S6545-S6551 [10JY]

Democratic Party: national agenda, S4555 [20MY]

Dept. of Agriculture: establish equity in distribution of commodity assistance payments, S458-S467 [7FE]

———establish equity in distribution of dairy assistance payments, S617, S649 [12FE], S677-S679, S691 [13FE], S3924 [7MY], S4037, S4041 [8MY]

Dept. of the Treasury: anniversary of mailing of tax rebate checks to taxpayers, S7509 [30JY]

Dept. of Veterans Affairs: amend programs (S. 2526), S4494 [16MY]

———enhance certain veterans programs and improve administration of such programs (S. 1905), S236 [29JA]

———improve outreach programs to more fully inform veterans of available benefits (S. 612), S10664 [17OC]

———improve the processing of claims for veterans compensation and pensions (S. 1656), S10664 [17OC]

———recalculate retirement annuities for certain health care professionals performing part-time services (S. 2227), S3167 [23AP]

District of Columbia: allow use of estimated amounts in determining the service longevity component of Federal benefits for police officers (H.R. 5205), S10742 [17OC]

———provide full voting representation in Congress and exempt residents from paying Federal income taxes until such voting representation takes effect, S822 [14FE]

———provide full voting representation in Congress (S. 3054), S9910 [3OC]

Economic Growth and Tax Relief Reconciliation Act: freeze and repeal portions of the tax reduction to fund certain Federal programs, S1850 [13MR]

———impact on economy, S317 [5FE]

———make marriage penalty relief provisions permanent, S5824, S5825 [20JN]

———make marriage penalty relief provisions permanent (H.R. 4019), unanimous-consent request, S10620 [17OC]

———make pension and individual retirement arrangement provisions permanent (H.R. 4931), S5966 [24JN], S5969 [25JN]

———make permanent the exclusion of reparations received by Holocaust survivors or their heirs or estates (H.R. 4823), S5243 [6JN], S5245 [7JN], S11797 [20NO]

———make permanent the exclusion of reparations received by Holocaust survivors or their heirs or estates (S. 2577), S4972 [4JN], S11796, S11797 [20NO]

———make tax benefits permanent, S2907 [18AP]

———make tax benefits permanent (S. 3), S11575 [19NO]

———repeal sunset and make permanent deduction for qualified tuition and extension of exclusion for employer-provided educational assistance (S. 2909), S8306 [5SE]

———repeal sunset on expansion of the adoption credit and adoption assistance programs (H.R. 4800), S5243 [6JN], S5245 [7JN]

———repeal sunset on expansion of the adoption credit and adoption assistance programs (H.R. 4800), unanimous-consent request, S5339 [11JN]

———repeal sunset on expansion of the adoption credit and adoption assistance programs (S. 2643), S5774 [19JN]

———repeal sunset relative to modifications to education individual retirement accounts (S. 2911), S8307 [5SE]

———repeal sunset relative to treatment of interest on student loans (S. 2905), S8302 [5SE]

Economy: impact of tax cuts, S888 [15FE], S1851 [13MR], S8713, S8714-S8718 [18SE], S8892-S8894 [19SE], S9180 [25SE]

———national objectives priority assignments, S8711-S8718 [18SE], S8889, S8892-S8894, S8913 [19SE], S9005-S9008, S9010, S9011 [23SE], S9099 [24SE], S9179-S9183 [25SE]

———role of Government in causing and remedying economic recession, S9655-S9660 [1OC], S10033 [7OC], S10350 [10OC], S10403-S10412 [15OC], S10553-S10557 [16OC]

Education: expand the teacher loan forgiveness programs under the guaranteed and direct student loan programs (S. 1918), S489-S491 [7FE]

———modify computation of eligibility for Pell Grant Program relative to certain recently unemployed individuals (S. 2467), S3960 [7MY]

———Pell Grant Program funding, S4993, S4994, S5003 [5JN]

Employment: prohibit the establishment of wage insurance for workers adversely affected by foreign trade, S4359, S4378-S4381 [15MY], S4434-S4442 [16MY]

Enron Corp.: economic collapse, S262, S263 [4FE], S320 [5FE], S525 [8FE], S1991 [18MR], S2941 [18AP], S4619-S4621 [21MY], S10563 [16OC]

ERISA: increase the maximum levels of guaranteed single-employer plan benefits (S. 2875), S7940 [1AU]

———provide for improved disclosure, diversification, account access, and accountability under individual account plans (S. 1919), S491 [7FE]

Family and Medical Leave Act: expand (S. 3141), S10709 [17OC]

Federal courts: improve operation and administration (H.R. 4125), S10648 [17OC]

Federal employees: adjust certain Federal annuity computations relative to periods of receiving disability payments, S9411 [26SE]

———adjust certain Federal annuity computations relative to periods of receiving disability payments (S. 2936), S10751 [17OC]

———establish certain limitations relative to the use of official time (S. 2383), S3506 [29AP]

———improve pay of civilian workforce, S895 [15FE]

Financial institutions: repeal prohibition on payment of interest on demand deposits (H.R. 1009), S2634 [12AP]

———repeal prohibition on payment of interest on demand deposits (H.R. 1009), placed on the calendar, S2637 [15AP]

Food stamps: equalize asset eligibility rule for senior citizen and disabled recipients, S610, S612 [12FE]

Guam: determination of withholding tax rates under the Guam income tax (H.R. 309), S8013 [1AU]

Insurance: ability of group life insurance providers to obtain reinsurance relative to coverage for risks from terrorism, S5527, S5528 [13JN]

———ensure the continued financial capacity of insurers to provide coverage for risks from terrorism, S8052 [3SE]

———ensure the continued financial capacity of insurers to provide coverage for risks from terrorism (H.R. 3210), S2346 [8AP], S2387 [9AP], S3454, S3455 [25AP], S3554 [30AP], S4250 [13MY], S6936 [17JY], S7335 [25JY], S9807, S9809 [2OC]

———ensure the continued financial capacity of insurers to provide coverage for risks from terrorism (H.R. 3210), conference report, S11162 [15NO], S11397-S11402, S11524-S11530 [19NO]

———ensure the continued financial capacity of insurers to provide coverage for risks from terrorism (H.R. 3210), conference report—unanimous-consent agreement, S11165, S11166 [15NO]

———ensure the continued financial capacity of insurers to provide coverage for risks from terrorism (H.R. 3210), insert S. 2600 language in lieu, S7332 [25JY]

———ensure the continued financial capacity of insurers to provide coverage for risks from terrorism (H.R. 3210), unanimous-consent request, S2347-S2349 [8AP], S3455 [25AP], S6877 [17JY], S7028 [18JY], S7175 [22JY], S7221, S7222 [23JY]

———ensure the continued financial capacity of insurers to provide coverage for risks from terrorism (S. 2600), S4932 [4JN], S5258 [7JN], S5262 [10JN], S5440, S5441 [12JN], S5472-S5501, S5503-S5528 [13JN], S5567-S5569, S5573, S5575, S5576, S5578-S5581 [14JN], S5624-S5627 [17JN], S5643-S5652, S5656-S5659, S5662-S5673 [18JN], S5768 [19JN], S10636, S10637 [17OC]

———ensure the continued financial capacity of insurers to provide coverage for risks from terrorism (S. 2600), unanimous-consent agreement, S5435-S5440 [12JN], S5567 [14JN]

———ensure the continued financial capacity of insurers to provide coverage for risks from terrorism (S. 2600), unanimous-consent request, S5574 [14JN]

Investments: stock market volatility, S7414 [26JY]

Iron and steel industry: make certain steelworker retirees eligible for temporary health benefits under trade adjustment assistance programs, S4086, S4112, S4134-S4137 [9MY], S4439, S4459-S4472 [16MY], S4559 [20MY], S4581-S4591 [21MY], S4801-S4803 [23MY]

———remedy certain injurious effects of steel imports by protecting benefits of steelworkers and retirees and strengthening the U.S. steel industry (S. 2189), S2842-S2847 [17AP], S2940 [18AP], S3159 [23AP], S4586, S4589, S4590 [21MY]

Klamath Basin: authorize refunds of amounts collected from Klamath Project irrigation and drainage districts for operation and maintenance of transferred and reserved water works (H.R. 2828), S11653 [19NO]

———respond to economic disaster threatening certain farmers and communities resulting from denial of irrigation water for the Klamath Project, S4021, S4022 [8MY]

———tribute to food collection efforts for those impacted by the denial of irrigation water for the Klamath Project, S2823 [17AP]

Labor unions: require submission of financial reports, S6443 [9JY]

Law enforcement officers: adjust certain U.S. Park Police and Secret Service pension benefits as a result of the conversion to a new salary schedule (S. 1934), S662 [12FE]

———adjust percentage differentials payable to Federal law enforcement officers in certain high-cost areas (S. 2770), S7170 [22JY]

Lawyers and attorneys: disclosure of fee arrangements to clients, S6554 [10JY], S6610-S6616, S6618-S6620 [11JY]

Medicare: area wage adjustments under the prospective payment system for skilled nursing facility services (S. 1955), S860-S862 [14FE]

———eliminate the geographic physician work adjustment factor used to adjust payments under the physician fee schedule (S. 1953), S860-S862 [14FE]

———enhance beneficiary access to quality health care services (S. 3018), S9715-S9717, S9776 [1OC], S9779, S9840 [2OC], S10531-S10546 [16OC], S10610, S10655, S10661 [17OC], S10884 [13NO]

———enhance beneficiary access to quality health care services (S. 3018), unanimous-consent request, S9939, S9940 [4OC], S10531, S10532 [16OC]

———establish a floor on area wage adjustment factors used under the prospective payment system for hospital services, S5116, S5117 [6JN]

Members of Congress: deny cost-of-living adjustments, S9881 [3OC], S10857 [13NO]

Minimum wage: level, S3889 [6MY], S4769-S4772 [23MY]

———level (S. 2538), S4685-S4688, S4733 [22MY], S4741 [23MY], S10618, S10632, S10633 [17OC]

———level (S. 2538), unanimous-consent request, S10610 [17OC]

National Child Care Worthy Wage Day: designate (S. Res. 260), S3881 [2MY]

National Guard: restore the tax deductibility of Reserve component members' non-reimbursable training expenses, S9921 [3OC]

Native Americans: distribute judgment funds to the Assiniboine and Sioux Tribes of the Fort Peck Reservation (S. 3059), S9993 [4OC]

Pensions: allow workers flexibility in treatment of investments in individual account plans and require certain disclosures prior to transaction suspension periods (S. 1971), S1253 [27FE], S10604-S10606 [17OC]

———application of catch-up contributions to the Federal Employees Thrift Savings Plan (H.R. 3340), S10959 [13NO]

———encourage employers to offer retirement plans to employees, S5970 [25JN]

———improve the retirement security of families, S4246 [13MY], S4788 [23MY]

———permit defined benefit plans to use adjusted interest rates for calculating contributions and make permanent certain rules for interstate bus lines with frozen pension plans (S. 2563), S4852 [23MY]

———promote the provision of retirement investment advice to workers managing their retirement income assets (S. 1978), S1394 [1MR], S1929 [14MR]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities, S4246, S4247 [13MY], S4788 [23MY]

———provide additional protection to participants in individual account plans, promote investment advice, and prohibit certain insider trades of securities (S. 1969), S1212 [26FE], S1248 [27FE]

———provide greater protection of workers' retirement plans and prohibit certain activities by persons providing auditing services to issuers of public securities (S. 1921), S492 [7FE]

———provide individual investment account participants with improved information on asset investments, new diversification rights, and new limitations on pension plan blackouts (S. 2190), S2847-S2849 [17AP]

———provide workers in individual account plans with information on how their assets are invested and the need to diversify assets (S. 2185), S2838 [17AP]

———reform, S5263 [10JN], S5970, S5971 [25JN]

President's Commission To Strengthen Social Security: oppose reductions in guaranteed Social Security benefits (S. Res. 230), S2289 [21MR]

Public Company Accounting Oversight Board: conduct oversight spot audits of public companies, S6748, S6749 [15JY]

Public Company Accounting Reform and Investor Protection Act: impact on small business, S6692 [12JY]

Public safety officers: ensure that officers who suffer a fatal heart attack or stroke while on duty shall be presumed to have died in the line of duty for purposes of survivor benefits (H.R. 5334), S11246 [18NO]

———ensure that officers who suffer a fatal heart attack or stroke while on duty shall be presumed to have died in the line of duty for purposes of survivor benefits (S. 3114), S10573 [16OC]

SBA: authorize loans to small businesses and certain other businesses that suffered substantial economic injury as a result of terrorist attacks on the World Trade Center, Pentagon, and Somerset County, PA (S. 1499), S2335-S2338 [22MR], S4189 [10MY]

SEC: administrative enforcement of regulations relative to corporate executives and auditors, S10994-S10996 [14NO]

———enhance ability to impose civil fines, conduct investigations, and remove certain officers and directors of publicly traded companies, S6620-S6625 [11JY]

———require study of accounting treatment of special purpose entities, S6690 [12JY]

Senior citizens: establish grant program to provide financial and retirement education programs to reduce financial abuse and fraud among mid-life and older individuals (S. 2982), S8932 [19SE]

Small business: improve access and choice relative to employee health care (S. 858), S4188 [10MY], S9683 [1OC]

———treatment relative to taxation and health care, S4188-S4191 [10MY]

Smithsonian Institution: provide authority to use voluntary separation incentives for personnel flexibility (S. 3149), S10748 [17OC]

Social Security: budget treatment of trust funds, S157 [28JA], S257, S259 [4FE], S312, S316 [5FE], S2907 [18AP], S2999 [22AP], S3460 [26AP], S4293 [14MY], S4364 [15MY], S5338 [11JN], S5393 [12JN], S6934-S6936 [17JY], S7866 [1AU], S8714 [18SE], S8892-S8894 [19SE], S9654 [1OC]

———deny benefits to fugitive felons and individuals fleeing prosecution (S. 2387), S3509 [29AP]

———ensure solvency, S984-S986 [25FE], S3597 [1MY]

———impact of privatization on women, S4294-S4297 [14MY]

———investment of trust funds in private financial markets, S4577-S4579 [21MY], S5108-S5111 [6JN], S5393-S5395 [12JN], S5722-S5725 [19JN], S6732 [15JY], S7414-S7417 [26JY], S7851, S7852 [1AU]

———provide additional safeguards for certain beneficiaries with representative payees (H.R. 4070), S11343-S11352 [18NO]

———provide miscellaneous enhancements in benefits for women (H.R. 4069), unanimous-consent request, S9703 [1OC]

———provide miscellaneous enhancements in benefits for women (S. 2533), S4537 [17MY]

———repeal Government pension offset and windfall elimination provisions (S. 1523), S7572 [30JY]

———strengthen and permanently preserve through the power of investment and compound interest without benefit reductions or tax increases (S. 5), S11577 [19NO]

———treatment under balanced budget constitutional amendment (S.J. Res. 2), S8668 [17SE]

SSI: clarify that the value of certain funeral and burial arrangements are not to be considered available resources (S. 3144), S10710 [17OC]

Supreme Court: decision relative to Family and Medical Leave Act notification requirements, S2313 [22MR]

Taxation: adjust for inflation dollar amounts used to calculate credit for the elderly and permanently disabled (S. 2131), S2678 [15AP]

———allow a credit for contributions to congressional candidates (S. 2825), S7583 [30JY]

———allow a deduction for real property taxes for individuals that do not itemize other deductions, S208 [29JA]

———allow a refundable credit for the purchase of private health insurance (S. 2889), S7953 [1AU]

———allow a U.S. independent film and television production wage credit (S. 1278), S3605 [1MY]

———allow credit for elementary and secondary school teachers who provide classroom materials, S1658, S1670 [7MR]

———allow employers a tax credit for providing independent investment advice to employees (S. 2087), S2488 [10AP]

———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), S7464 [29JY]

———allow full deduction of costs incurred in the preparation of an individual tax return (S. 2429), S3571 [30AP]

———clarify eligibility of certain expenses for low-income housing credit (S. 2006), S1783-S1785 [12MR]

———clarify that the parsonage allowance exclusion is limited to the fair rental value of the property (H.R. 4156), S3836, S3887 [2MY]

———clarify that the parsonage allowance exclusion is limited to the fair rental value of the property (S. 2200), S2957 [18AP]

———curb tax abuses by disallowing tax benefits claimed to arise from transactions without substantial economic substance and limiting credits involving uncooperative tax havens (S. 2339), S3467 [26AP]

———encourage retirement savings for individuals by providing a refundable credit for individuals to deposit in a Social Security Plus account (S. 2693), S6253-S6255 [27JN]

———ensure proper treatment of executives compensation (S. 2722), S6655 [11JY]

———ensure that stock options of public companies are granted to rank and file employees (S. 2877), S7942-S7945 [1AU]

———exclude benefits from income, employment taxes, and wage withholding property tax rebates, provided to volunteer firefighters and emergency medical responders (S. 3012), S9431 [26SE]

———exclusion from gross income for foster care payments relative to certain nongovernmental placement agencies, S154 [28JA]

———exclusion from gross income for foster care payments relative to certain nongovernmental placement agencies (H.R. 586), S432 [6FE], S2907 [18AP]

———expand incentives for the construction and renovation of public schools (S. 2699), S6260 [27JN]

———expatriation of individuals or businesses to avoid income taxes, S8293 [5SE]

———extend foreign tax credit carryforward and apply look-thru rules relative to foreign tax credit limitation to dividends from foreign corporations not controlled by domestic corporations (S. 2676), S6018 [25JN]

———improve tax equity for military personnel, S9915-S9927 [3OC], S9937, S9978 [4OC]

———improve tax equity for military personnel (S. 2816), S7498 [29JY]

———include high-speed Internet capability as a criteria for selecting a project for the low-income housing credit (S. 2479), S4071-S4073 [8MY]

———income forecast depreciation method, S1702 [8MR]

———increase contribution limit and impose reporting requirements relative to simplified employer pension plans, S1700 [8MR]

———increase deduction for teacher classroom supplies and expand to include qualified professional development expenses (S. 2662), S5859 [20JN]

———increase expensing limits of small businesses for new business investment and equipment (S. 2023), S1979-S1981 [15MR]

———increase unified estate tax credit, S5346-S5358 [11JN], S5398-S5412, S5433-S5435 [12JN]

———limit manufacturers' deduction for advertising of FDA approved prescription drugs to the level of research and development expenditures (S. 2486), S4077 [8MY], S4087 [9MY], S4824 [23MY]

———make repeal of estate and gift taxes permanent, S220 [29JA], S315, S324-S334, S336 [5FE], S608, S637-S648 [12FE], S676, S677, S688, S691 [13FE]

———make repeal of estate taxes permanent, S2890-S2893 [18AP], S5397, S5404, S5413-S5435 [12JN], S7260 [24JY]

———make repeal of estate taxes permanent (H.R. 2143), S5258 [7JN], S5262 [10JN]

———modify limitations on qualified issue bonds for manufacturing facilities, S275 [4FE]

———permanent repeal of estate tax on family-owned businesses and farms (S. 2994), S9118 [24SE]

———phase out estate and gift taxes (H.R. 8), S5343-S5358 [11JN], S5393, S5397-S5435 [12JN]

———phase out estate and gift taxes (H.R. 8), unanimous-consent agreement, S3117 [23AP]

———prevent companies from reinsuring income in Bermuda or other tax havens to avoid paying U.S. income tax, S1150 [26FE]

———prohibit States from imposing tax on income earned within that State by nonresidents, S209 [29JA]

———prohibit use of Social Security trust funds to make permanent certain scheduled tax cuts, S639, S640, S644, S645 [12FE], S676, S677, S691 [13FE]

———provide a credit to promote homeownership and community development (S. 3126), S10586 [16OC]

———provide a special depreciation allowance for property acquired during a certain period, S1702 [8MR]

———provide a special depreciation allowance for property acquired during a certain period (S. 2000), S1677 [7MR]

———provide certain credits to expand retirement savings for moderate and lower income workers (S. 2733), S6870 [16JY]

———provide for a payroll tax holiday, S162-S164 [28JA]

———provide for a tax deferral on gain from the sale of certain telecommunications businesses or tax incentives to promote ownership diversity (S. 3112), S10446 [15OC]

———provide incentives for economic recovery, S16, S17 [23JA], S51, S53-S92 [24JA], S111-S115, S117, S128 [25JA], S153, S154, S158-S165 [28JA], S194-S221 [29JA], S264-S276, S279-S281 [4FE], S321-S341 [5FE], S383-S402 [6FE], S481 [7FE]

———provide incentives for economic recovery (H.R. 3090), S841, S842 [14FE], S888 [15FE], S1658-S1671 [7MR], S1689-S1692, S1694, S1698-S1702 [8MR], S1855 [13MR]

———provide incentives for economic recovery (H.R. 3529), S19-S21, S48 [23JA], S78 [24JA], S11060, S11061 [14NO], S11699, S11703 [20NO]

———provide incentives for economic recovery (H.R. 3529), unanimous-consent request, S4122 [9MY], S10620 [17OC]

———provide refundable credit for recreational travel, increase deduction for business meals and entertainment expenses, and restore deduction for travel expenses of a spouse during business travel, S264-S266 [4FE], S324 [5FE]

———provide tax credit to teachers in rural or high unemployment areas or who achieve National Board for Professional Teaching Standards certification (S. 2844), S7911 [1AU]

———rates, S883, S884 [15FE], S2670 [15AP], S2995 [22AP], S4293, S4294 [14MY], S7423, S7424 [26JY], S7509-S7514 [30JY], S9781, S9782, S9812, S9815 [2OC], S11716 [20NO]

———reduce marriage tax penalty by adjusting rate brackets, standard deductions, and the earned income tax credit and increase child credits (H.R. 6), unanimous-consent request, S2231 [21MR]

———reform laws and filing procedures, S2995 [22AP]

———repeal tax increase on Social Security benefits (S. 237), unanimous-consent request, S10620 [17OC]

———require chief executive officers of corporations to sign tax returns, S6443 [9JY], S6557 [10JY]

———require child support delinquent parents to include their unpaid obligation in gross income, and allow custodial parents a deduction for unpaid child support (S. 2732), S6870 [16JY]

———treat certain motor vehicle dealer transitional assistance as an involuntary conversion (S. 2726), S6708 [12JY]

———treat military service during peacekeeping mission in Somalia in the same manner as if such services were performed in a combat zone, S386 [6FE]

———treatment of adoption expenses (H.R. 622), S16, S17 [23JA], S53-S92 [24JA], S111-S115, S117, S128-S134 [25JA], S153, S154, S158-S165, S168-S173 [28JA], S194-S221 [29JA], S263-S276, S279-S281 [4FE], S321-S341 [5FE], S383-S402 [6FE], S481 [7FE]

———treatment of adoption expenses (H.R. 622), motion to proceed, S16 [23JA]

———treatment of adoption expenses (H.R. 622), unanimous-consent agreement, S92 [24JA], S128 [25JA], S273 [4FE], S395 [6FE]

———treatment of adoption expenses (H.R. 622), unanimous-consent request, S58, S80 [24JA], S393 [6FE]

———treatment of certain medical savings accounts, S279 [4FE]

———treatment of certain net operating losses incurred by businesses, S159 [28JA], S1702 [8MR]

———treatment of certain terrorist attack zone compensation of civilian uniformed personnel, S132 [25JA], S215, S216 [29JA]

———treatment of expenses of members of a military Reserve, businesses who employ members of the military Reserves, and self-employed military Reserve participants, S9920 [3OC]

———treatment of home-based service workers (S. 2129), S2678 [15AP]

———treatment of interest on student loans, S3515 [30AP], S3582, S3587 [1MY], S3792, S3793 [2MY], S4341, S4342 [15MY]

———treatment of restoration of a historic hotel in Iowa and use for low-income housing, S3408 [25AP]

———treatment of the sale of a principal residence, and death gratuity payments, by a member of the uniformed services (H.R. 5063), S9915-S9927 [3OC], S9937, S9978 [4OC]

———treatment of the sale of a principal residence by a member of the uniformed services or Foreign Service, S212, S218 [29JA]

———treatment of the sale of a principal residence by members of the uniformed services or Foreign Service and treatment of death gratuity payments to members of the uniformed services (H.R. 5557), S11159, S11160 [14NO]

———treatment of tips, S209 [29JA]

———waive early withdrawal penalty for distributions from qualified retirement plans to individuals called to active duty during the national emergency declared by the President, S210 [29JA]

Temporary Extended Unemployment Compensation Act: extend and expand (S. 2714), S6616 [11JY]

Terrorism: extend certain procedural relief provided to individuals who were or are victims, or survivors of victims, of a terrorist attack (S. 2845), S10217 [9OC], S10962 [13NO]

———extend certain procedural relief provided to individuals who were or are victims, or survivors of victims, of a terrorist attack (S. 2845), unanimous-consent request, S8415 [10SE]

———liquidate certain blocked assets of terrorists and terrorist organizations for the compensation of terrorism victims, S5510 [13JN], S5567, S5568, S5569 [14JN], S11526-S11528 [19NO]

———liquidate certain blocked assets of terrorists and terrorist organizations for the compensation of terrorism victims (S. 2134), S2725 [16AP]

———provide compensation and income tax relief for victims of 1993 World Trade Center bombing on the same basis provided to victims of terrorist-related aircraft crashes on September 11, 2001 (S. 2214), S2974 [18AP]

Tourist trade: provide loan guarantees to travel agencies, car rental companies, and businesses in the ancillary airline industry that have been affected by terrorist attacks, S324 [5FE]

Unemployment: extend and improve unemployment benefits program and expand to include part-time and low-wage workers (S. 2892), S7957, S7958 [1AU]

———extend period of availability of unemployment assistance in the case of the terrorist attacks on the World Trade Center, Pentagon, and Somerset County, PA (H.R. 3986), S2189 [20MR]

———provide for a temporary enhanced unemployment benefits program, S117 [25JA], S194-S200, S204 [29JA], S266 [4FE], S333, S334, S335 [5FE], S383, S390, S393-S397 [6FE], S481 [7FE], S841, S842 [14FE], S1698, S1700-S1702 [8MR], S8714 [18SE], S8889 [19SE], S8960 [20SE], S10994-S10996, S11060, S11061 [14NO], S11699, S11703 [20NO]

———provide for a temporary enhanced unemployment benefits program (S. 3009), S9429, S9549 [26SE], S9561 [30SE], S9660-S9666 [1OC], S9781 [2OC], S9867 [3OC], S10137, S10138 [9OC], S10404-S10412 [15OC], S10619, S10620 [17OC], S10997-S11000 [14NO]

———provide for a temporary enhanced unemployment benefits program (S. 3009), unanimous-consent request, S9662, S9663 [1OC], S9867 [3OC], S10139-S10141 [9OC], S10342 [10OC], S10484-S10487 [16OC], S10999, S11000 [14NO]

Veterans: clarify entitlement to disability compensation of women veterans who have service-connected mastectomies and provide permanent authority for counseling and treatment for sexual trauma (S. 2205), S2963 [18AP]

———clarify the applicability of the prohibition on assignment of veterans benefits to agreements regarding future receipt of compensation and educate veterans on available legitimate financial services (S. 2003), S1707 [8MR], S2250 [21MR]

———computation of annuities of surviving spouses of uniformed services members who died entitled to retired or retainer pay but before the Survivor Benefit Plan existed or applied to the members (S. 2632), S5704 [18JN]

———enhance compensation for veterans with hearing loss (S. 2237), S3305 [24AP], S9550-S9559 [26SE]

———enhance compensation for veterans with hearing loss (S. 2237), House amendment, S11329-S11338 [18NO], S11562 [19NO]

———expand eligibility for additional retired pay percentage for extraordinary heroism to retired military reservists (S. 2211), S2967 [18AP]

———facilitate and enhance judicial review of certain matters regarding veterans' benefits (S. 2079), S2415 [9AP]

———improve procedures for the determination of the inability of veterans to defray expenses of necessary medical care (S. 2741), S6951 [17JY]

———increase rates of disability compensation and dependency and indemnity compensation and revise requirements for maintaining levels of extended-care services to veterans (S. 2229), S3168 [23AP]

———increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (H.R. 4085), S9550 [26SE]

———increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (S. 2074), S2369 [8AP]

———increase the minimum Survivor Benefit Plan basic annuity for certain surviving spouses, S5766 [19JN]

———permit concurrent receipt of military retired pay with service-connected disability benefits, S5745-S5755, S5759, S5762, S5790 [19JN], S5834 [20JN], S9703 [1OC], S10014-S10016 [7OC], S10085-S10087 [8OC], S10484, S10546-S10548 [16OC], S10859, S10860, S10867, S10869-S10872, S10880 [13NO]

———permit concurrent receipt of military retired pay with service-connected disability benefits (S. 2051), S2273, S2274 [21MR]

VFW: amend charter to make members of the Armed Forces who receive special pay for duty subject to hostile fire or imminent danger eligible for membership (H.R. 3838), S9858 [2OC]

Women: provide comprehensive pension protection (S. 2707), S6320, S6321 [28JN]

Reports

Depts. of Veterans Affairs and HUD, and Sundry Independent Agencies Appropriations (H.R. 5605): Concurrent Receipt of Military Retired Pay With Service-Connected Disability Benefits Provisions, S10547 [16OC]

Enron's Pawns—How Public Institutions Bankrolled Enron's Globalization Game: Institute for Policy Studies, E703-E705 [3MY]

Qualified Family-Owned Business Interests Deductions: Sirote & Permutt, P.C., S5410 [12JN]

Reports filed

Adjust Certain Federal Annuity Computations Relative to Periods of Receiving Disability Payments: Committee on Governmental Affairs (Senate) (S. 2936), S10442 [15OC]

Alaska Native Veterans Land Allotment Equity Act: Committee on Resources (House) (H.R. 3148) (H. Rept. 107-744), H7898 [11OC]

Application of Federal Employees Thrift Savings Plan Catch-Up Contributions: Committee on Government Reform (House) (H.R. 3340) (H. Rept. 107-686), H6691 [25SE]

Armed Forces Tax Fairness Act: Committee on Finance (Senate) (H.R. 5063) (S. Rept. 107-283), S8671 [17SE]

Assiniboine and Sioux Tribes of the Fort Peck Reservation Judgement Fund Distribution Act: Committee on Indian Affairs (Senate) (S. 3059) (S. Rept. 107-313), S10442 [15OC]

Back to School Tax Relief Act: Committee on Ways and Means (House) (H.R. 5193) (H. Rept. 107-650), H6228 [11SE]

Community Solutions Act: Committee on Finance (Senate) (H.R. 7) (S. Rept. 107-211), S6867 [16JY]

Consideration of Conference Report on H.R. 3210, Terrorism Risk Insurance Act: Committee on Rules (House) (H. Res. 607) (H. Rept. 107-782), H8731 [13NO]

Consideration of H. Res. 524, Complete Congressional Action on H.R. 2143, Permanent Death Tax Repeal Act: Committee on Rules (House) (H. Res. 527) (H. Rept. 107-660), H6302 [17SE]

Consideration of H. Res. 540, Complete Congressional Action on H.R. 3762, Pension Security Act: Committee on Rules (House) (H. Res. 547) (H. Rept. 107-684), H6558 [24SE]

Consideration of H. Res. 543, Complete Congressional Action on H.R. 4019, Make Economic Growth and Tax Relief Reconciliation Act Marriage Penalty Relief Provisions Permanent: Committee on Rules (House) (H. Res. 547) (H. Rept. 107-684), H6558 [24SE]

Consideration of H. Res. 544, Complete Congressional Action on H.R. 4931, Retirement Savings Security Act: Committee on Rules (House) (H. Res. 547) (H. Rept. 107-684), H6558 [24SE]

Consideration of H.J. Res. 96, Constitutional Amendment on Tax Limitations: Committee on Rules (House) (H. Res. 439) (H. Rept. 107-503), H3452 [11JN]

Consideration of H.R. 2143, Permanent Death Tax Repeal Act: Committee on Rules (House) (H. Res. 435) (H. Rept. 107-494), H3228 [5JN]

Consideration of H.R. 3762, Pension Security Act: Committee on Rules (House) (H. Res. 386) (H. Rept. 107-396), H1199 [10AP]

Consideration of H.R. 4019, Make Marriage Penalty Relief Provisions of the Economic Growth and Tax Relief Reconciliation Act Permanent: Committee on Rules (House) (H. Res. 440) (H. Rept. 107-504), H3452 [11JN]

Consideration of H.R. 4931, Retirement Savings Security Act: Committee on Rules (House) (H. Res. 451) (H. Rept. 107-522), H3774 [20JN]

Consideration of H.R. 5193, Back to School Tax Relief Act: Committee on Rules (House) (H. Res. 521) (H. Rept. 107-654), H6228 [11SE]

Consideration of Senate Amendment With an Amendment to H.R. 586, Tax Relief Guarantee Act: Committee on Rules (House) (H. Res. 390) (H. Rept. 107-412), H1409 [17AP]

Consideration of Senate Amendment With an Amendment to H.R. 3090, Job Creation and Worker Assistance Act: Committee on Rules (House) (H. Res. 360) (H. Rept. 107-367), H736 [6MR]

Consideration of Senate Amendments With an Amendment to H.R. 622, Economic Security and Worker Assistance Act: Committee on Rules (House) (H. Res. 347) (H. Rept. 107-359), H365 [13FE]

Consideration of Senate Amendments With an Amendment to H.R. 5063, Armed Forces Tax Fairness Act: Committee on Rules (House) (H. Res. 609) (H. Rept. 107-784), H8731 [13NO]

Embassy Employee Compensation Act: Committee on the Judiciary (House) (H.R. 3375) (H. Rept. 107-477), H2660 [20MY]

Employee Retirement Savings Bill of Rights: Committee on Ways and Means (House) (H.R. 3669) (H. Rept. 107-382), H1087 [20MR]

Encouraging Work and Supporting Marriage Act: Committee on Ways and Means (House) (H.R. 4626) (H. Rept. 107-457), H2465, H2469 [14MY]

Extend Availability of Unemployment Assistance in the Case of the Terrorist Attacks on the World Trade Center, Pentagon, and Somerset County, PA: Committee on Transportation and Infrastructure (House) (S. 1622) (H. Rept. 107-377), H936 [18MR]

Federal Courts Improvement Act: Committee on the Judiciary (House) (H.R. 4125) (H. Rept. 107-700), H6783 [30SE]

Federal Employees Thrift Savings Plan Application of Catch-Up Contributions: Committee on Governmental Affairs (Senate) (S. 1822), S11573 [19NO]

Guam Foreign Investment Equity Act: Committee on Energy and Natural Resources (Senate) (H.R. 309) (S. Rept. 107-173), S5956 [24JN]

Hometown Heroes Survivors Benefits Act: Committee on the Judiciary (House) (H.R. 5334) (H. Rept. 107-786), H9023 [14NO]

Improving Access to Long-Term Care Act: Committee on Ways and Means (House) (H.R. 4946) (H. Rept. 107-572), H4604 [15JY]

Klamath Basin Emergency Operation and Maintenance Refund Act: Committee on Energy and Natural Resources (Senate) (H.R. 2828) (S. Rept. 107-289), S8671 [17SE]

Medicare Payments Improvement for Physicians' Services and Other Outpatient Services: Committee on Energy and Commerce (House) (H.R. 4986) (H. Rept. 107-549), H4064, H4067 [26JN]

National Employee Savings and Trust Equity Guarantee Act: Committee on Finance (Senate) (S. 1971) (S. Rept. 107-242), S8091 [3SE]

No Taxation Without Representation Act: Committee on Governmental Affairs (Senate) (S. 3054), S10359 [10OC]

———Committee on Governmental Affairs (Senate) (S. 3054) (S. Rept. 107-343), S11214 [15NO]

Pension Security Act: Committee on Education and the Workforce (House) (H.R. 3762) (H. Rept. 107-383), H1151 [9AP]

Police and Fire Chaplains Public Safety Officers' Benefit Act: Committee on the Judiciary (House) (H.R. 3297) (H. Rept. 107-384), H1151 [9AP]

———Committee on the Judiciary (Senate) (S. 2431), S3842 [2MY]

Protecting America's Pensions Act: Committee on Health, Education, Labor, and Pensions (Senate) (S. 1992) (S. Rept. 107-226), S7430 [26JY]

Public Company Accounting Reform and Investor Protection Act: Committee on Banking, Housing, and Urban Affairs (Senate) (S. 2673), S6013 [25JN]

———Committee on Banking, Housing, and Urban Affairs (Senate) (S. 2673) (S. Rept. 107-205), S6361 [8JY]

Retirement Savings and Security Act: Committee on Ways and Means (House) (H.R. 5558) (H. Rept. 107-733), H7737 [9OC]

Same-Day Consideration of Consideration of Senate Amendments to H.R. 5063, Armed Forces Tax Fairness Act: Committee on Rules (House) (H. Res. 587) (H. Rept. 107-757), H7929 [15OC]

Tax Treatment of Capital Losses Applicable to Individuals: Committee on Ways and Means (House) (H.R. 1619) (H. Rept. 107-734), H7737 [9OC]

Taxpayer Protection and IRS Accountability Act: Committee on Ways and Means (House) (H.R. 3991) (H. Rept. 107-394), H1152 [9AP]

Terrorism Risk Insurance Act: Committee of Conference (H.R. 3210) (H. Rept. 107-779), H8731 [13NO]

Terrorism Victim's Access to Compensation Act: Committee on the Judiciary (Senate) (S. 2134), S6249 [27JN]

Veterans' and Survivors' Benefits Expansion Act: Committee on Veterans' Affairs (House) (H.R. 4085) (H. Rept. 107-472), H2606 [16MY]

Veterans' Compensation Cost-of-Living Adjustment Act: Committee on Veterans Affairs (Senate) (S. 2074) (S. Rept. 107-215), S7164 [22JY]

Veterans Hearing Loss Compensation Act: Committee on Veterans Affairs (Senate) (S. 2237) (S. Rept. 107-234), S7898 [1AU]

VFW Charter Amendment To Make Members of the Armed Forces Who Receive Special Pay for Duty Subject to Hostile Fire or Imminent Danger Eligible for Membership: Committee on the Judiciary (House) (H.R. 3838) (H. Rept. 107-570), H4574 [12JY]

———Committee on the Judiciary (Senate) (H.R. 3838), S8299 [5SE]

Rulings of the Chair

Bankruptcy: protect family farmers and family fishermen (H.R. 5348), consideration, H6958 [2OC]

Business and industry: improve financial reporting and independent audits and accounting services, create a Public Company Accounting Oversight Board, and improve SEC resources and oversight (S. 2673), S6687 [12JY]

Economic Growth and Tax Relief Reconciliation Act: make marriage penalty relief provisions permanent (H.R. 4019), H3531, H3532 [13JN]

Insurance: ensure the continued financial capacity of insurers to provide coverage for risks from terrorism (S. 2600), S5649, S5665 [18JN]

Taxation: provide incentives for economic recovery (H.R. 3090), consideration of Senate amendment with an amendment (H. Res. 360), H744 [7MR]

———treatment of adoption expenses (H.R. 622), S88 [24JA], S115 [25JA]

Statements

Federation/LAF Supports Black Farmer Protest Against USDA in Tennessee—Demands Meaningful Across the Board Response From USDA and Congress: Federation of Southern Cooperatives, H4491 [10JY]

Permit Concurrent Receipt of Military Retired Pay With Service-Connected Disability Benefits: Retired Enlisted Association, S5747 [19JN]

Social Security Benefit Enhancements for Women Act: John J. Sweeney, AFL-CIO, H2419 [14MY]

Taxation of Minors: Keith Blow, Jessica Oakes, Jessica Davis, Shirlaine Miller, and Ruhin Yuridulla, H3142 [4JN]

Treatment of Stock Options in Income Statements: Alan Greenspan, FRS, S6626 [11JY]

———Financial Accounting Standards Board, S6631 [11JY]

———Joseph E. Stiglitz, S6627 [11JY]

Veterans Benefits Act: Several Members of Congress, H9003-H9007 [14NO]

Summaries

Beneficiary Access to Care and Medicare Equity Act (S. 3018), S10663 [17OC]

Charity Aid, Recovery, and Empowerment (CARE) Act (S. 1924), S555 [8FE]

Comprehensive Investor Protection Act (H.R. 3818), E238 [28FE]

Employee Pension Freedom Act (H.R. 3657), E59 [29JA]

Holocaust Restitution Tax Fairness Act (H.R. 4823), H3092 [4JN]

Rank and File Stock Option Act (S. 2877), S7945 [1AU]

Retirement Security Protection Act (S. 1919), S492 [7FE]

Social Security and Women: Older Womens League, S4295 [14MY]

Social Security Commission Plans Would Entail Substantial Benefit Reductions and Large Subsidies for Private Accounts: Century Foundation and Center on Budget and Policy Priorities, S5724 [19JN]

Social Security Plus Account Act (S. 2693), S6255 [27JN]

Social Security Program Protection Act (H.R. 4070), S11344-S11351 [18NO]

Tax Haven and Abusive Tax Shelter Reform Act (S. 2339), S3471 [26AP]

Tables

Budget estimates from President Bush's budget submission relative to use of Social Security trust funds to make permanent certain scheduled tax cuts, S676 [13FE]

Bush 2001 tax reduction by State fiscal year 2001-2002, S7513 [30JY]

CBO projected economic growth, S402 [6FE]

Changes in CBO's baseline surplus projections, S164 [28JA]

Comparison of dairy producer payments in Daschle substitute and Domenici amendment to S. 1731, Agriculture, Conservation, and Rural Enhancement Act, S649 [12FE]

Comparison of fiscal year veterans mortgage liquidation rates—reservists versus all others, H2628 [20MY]

Distribution of Federal individual income tax liability—2001, S7262 [24JY]

Distribution of Federal tax liability—2001, S7262 [24JY]

Distributional effects of conference agreement to H.R. 1836, Economic Growth and Tax Relief Reconciliation Act, S7261 [24JY], S7511 [30JY]

Estimated revenue effects of making certain steelworker retirees eligible for temporary health benefits under trade adjustment assistance programs, S4590 [21MY]

Increase in pay for Federal law enforcement officers in certain metropolitan areas under S. 2770, adjust percentage differentials payable to Federal law enforcement officers in certain high-cost areas, S7170 [22JY]

Recipients of Dept. of Agriculture commodity payments by income bracket, S457 [7FE]

Revenue effects of H.R. 2143, Permanent Death Tax Repeal Act, S7261 [24JY]

Testimonies

Pension Reform: Betty R. Moss, E151-E153 [14FE]

———Karl V. Farmer, E155 [14FE]

Texts of

H. Con. Res. 312, allow tax relief to continue as scheduled under the Economic Growth and Tax Relief Reconciliation Act, H155 [6FE]

H. Res. 347, consideration of Senate amendments with an amendment to H.R. 622, Economic Security and Worker Assistance Act, H468 [14FE]

H. Res. 360, consideration of Senate amendment with an amendment to H.R. 3090, Job Creation and Worker Assistance Act, H742 [7MR]

H. Res. 386, consideration of H.R. 3762, Pension Security Act, H1205 [11AP]

H. Res. 390, consideration of Senate amendment with an amendment to H.R. 586, Fairness for Foster Care Families Act, H1418 [18AP]

H. Res. 435, consideration of H.R. 2143, Permanent Death Tax Repeal Act, H3238 [6JN]

H. Res. 439, consideration of H.J. Res. 96, constitutional amendment on tax limitations, H3472 [12JN]

H. Res. 440, consideration of H.R. 4019, make Economic Growth and Tax Relief Reconciliation Act marriage penalty relief provisions permanent, H3515 [13JN]

H. Res. 451, consideration of H.R. 4931, Retirement Savings Security Act, H3781 [21JN]

H. Res. 521, consideration of H.R. 5193, Back to School Tax Relief Act, H6233 [12SE]

H. Res. 524, complete congressional action on H.R. 2143, Permanent Death Tax Repeal Act, H6393 [19SE]

H. Res. 527, consideration of H. Res. 524 and H. Res. 525, complete congressional action on H.R. 2143, Permanent Death Tax Repeal Act, and H.R. 4737, Personal Responsibility, Work, and Family Promotion Act, H6376 [19SE]

H. Res. 540, complete congressional action on H.R. 3762, Pension Security Act, H6669 [25SE]

H. Res. 543, complete congressional action on H.R. 4019, make Economic Growth and Tax Relief Reconciliation Act marriage penalty relief provisions permanent, H6933 [2OC]

H. Res. 544, complete congressional action on H.R. 4931, Retirement Savings Security Act, H6678 [25SE]

H. Res. 547, consideration of H. Res. 540, H. Res. 543, and H. Res. 544, complete congressional action on H.R. 3762, Pension Security Act, H.R. 4931, Retirement Savings Security Act, and H.R. 4019, make marriage penalty relief permanent, H6660 [25SE]

H. Res. 607, consideration of conference report on H.R. 3210, Terrorism Risk Protection Act, H8738 [14NO]

H. Res. 609, consideration of Senate amendments with an amendment to H.R. 5063, Armed Forces Tax Fairness Act, H8757 [14NO]

H.J. Res. 96, constitutional amendment on tax limitations, H3480 [12JN]

H.R. 622, Economic Security and Worker Assistance Act, H479-H494 [14FE]

H.R. 1009, Business Checking Freedom Act, H1107 [9AP]

H.R. 2143, Permanent Death Tax Repeal Act, H3249 [6JN]

H.R. 3090, Job Creation and Worker Assistance Act, S1659-S1670 [7MR]

H.R. 3297, Police and Fire Chaplains Public Safety Officers' Benefit Act, H3393 [11JN]

H.R. 3340, application of catch-up contributions to the Federal Employees Thrift Savings Plan, H7056 [7OC]

H.R. 3375, Embassy Employee Compensation Act, H2680 [21MY]

H.R. 3762, Pension Security Act, H1217-H1233 [11AP]

H.R. 3838, VFW charter amendment to make members of the Armed Forces who receive special pay for duty subject to hostile fire or imminent danger eligible for membership, H4587 [15JY]

H.R. 3986, extend period of availability of unemployment assistance in the case of the terrorist attacks on the World Trade Center, Pentagon, and Somerset County, PA, H960 [19MR]

H.R. 3991, Taxpayer Protection and IRS Accountability Act, H1113, H1119-H1126 [9AP]

H.R. 4019, make Economic Growth and Tax Relief Reconciliation Act marriage penalty relief provisions permanent, H3519 [13JN]

H.R. 4069, Social Security Benefit Enhancements for Women Act, H2413 [14MY]

H.R. 4070, Social Security Program Protection Act, H3888-H3895 [25JN]

H.R. 4085, Veterans' and Survivors' Benefits Expansion Act, H2624 [20MY]

H.R. 4085, Veterans' Compensation Cost-of-Living Adjustment Act, H7122 [7OC]

H.R. 4125, Federal Courts Improvement Act, H6851-H6853 [1OC]

H.R. 4156, Clergy Housing Allowance Clarification Act, H1299 [16AP]

H.R. 4167, Family Farmer Bankruptcy Extension Act, H1302 [16AP]

H.R. 4626, Encouraging Work and Supporting Marriage Act, H2685 [21MY]

H.R. 4800, repeal Economic Growth and Tax Relief Reconciliation Act sunset on expansion of the adoption credit and adoption assistance programs, H3093 [4JN]

H.R. 4823, Holocaust Restitution Tax Fairness Act, H3089 [4JN]

H.R. 4931, Retirement Savings Security Act, H3789 [21JN]

H.R. 4946, Improving Access to Long-Term Care Act, H5107-H5109 [23JY]

H.R. 5063, Armed Forces Tax Fairness Act, S9923-S9927 [3OC], H4365 [9JY], H8794-H8798 [14NO]

H.R. 5118, Corporate Fraud Accountability Act, H4683 [16JY]

H.R. 5203, Education Savings and School Excellence Permanence Act, H6022 [4SE]

H.R. 5205, allow use of estimated amounts in determining the service longevity component of Federal benefits for District of Columbia police officers, H7883 [10OC]

H.R. 5334, Hometown Heroes Survivors Benefits Act, H8925 [14NO]

H.R. 5469, Small Webcaster Settlement Act, H8994-H8996 [14NO]

H.R. 5469, suspend Library of Congress determination relative to rates and terms for webcasting, H7043-H7046 [7OC]

H.R. 5472, Protection of Family Farmers Act, H6848 [1OC]

H.R. 5557, Armed Forces Tax Fairness Act, H7164 [7OC]

H.R. 5728, Tax Administration Reform Act, H8929-H8935 [14NO]

S. 1905, enhance certain Dept. of Veterans Affairs programs and improve administration of such programs, S236 [29JA]

S. 1924, Charity Aid, Recovery, and Empowerment (CARE) Act, S546-S555 [8FE]

S. 1962, Capital Construction Fund Qualified Withdrawal Act, S908 [15FE]

S. 1969, Pension Security Act, S1213-S1216 [26FE]

S. 1971, National Employee Savings and Trust Equity Guarantee Act, S1254-S1257 [27FE]

S. 1973, exclude certain housing allowances of uniformed services members from the determination of eligibility for free and reduced price meals for children of the individual, S1352 [28FE]

S. 1978, Retirement Security Advice Act, S1394-S1396 [1MR]

S. 2000, provide a special depreciation allowance for property acquired during a certain period, S1677 [7MR]

S. 2003, Veterans Benefits and Pensions Protection Act, S1708 [8MR]

S. 2006, clarify eligibility of certain expenses for low-income housing tax credit, S1784 [12MR]

S. 2051, permit concurrent receipt of military retired pay with service-connected disability benefits, S2273 [21MR]

S. 2074, Veterans' Compensation Cost-of-Living Adjustment Act, S2369 [8AP]

S. 2087, allow employers a tax credit for providing independent investment advice to employees, S2489 [10AP]

S. 2129, tax treatment of home-based service workers, S2679 [15AP]

S. 2131, adjust for inflation dollar amounts used to calculate tax credit for the elderly and permanently disabled, S2679 [15AP]

S. 2134, Terrorism Victim's Access to Compensation Act, S2726 [16AP]

S. 2185, provide workers in pension individual account plans with information on how their assets are invested and the need to diversify assets, S2839 [17AP]

S. 2189, Steel Industry Consolidation and Retiree Benefits Protection Act, S2844-S2847 [17AP]

S. 2205, clarify entitlement to disability compensation of women veterans who have service-connected mastectomies and provide permanent authority for counseling and treatment for sexual trauma, S2964 [18AP]

S. 2211, expand eligibility for additional retired pay percentage for extraordinary heroism to retired military reservists, S2968 [18AP]

S. 2227, recalculate retirement annuities for certain Dept. of Veterans Affairs health care professionals performing part-time services, S3167 [23AP]

S. 2229, Veterans Benefits Improvement Act, S3168 [23AP]

S. 2237, Veterans Benefits Act, S11329-S11333 [18NO], H8998-H9002 [14NO]

S. 2237, Veterans Benefits Improvement Act, S9556-S9559 [26SE]

S. 2237, Veterans Hearing Loss Compensation Act, S3305 [24AP]

S. 2339, Tax Haven and Abusive Tax Shelter Reform Act, S3468-S3471 [26AP]

S. 2383, Workplace Integrity Act, S3507 [29AP]

S. 2387, deny Social Security benefits to fugitive felons and individuals fleeing prosecution, S3510 [29AP]

S. 2429, allow full deduction of costs incurred in the preparation of an individual tax return, S3572 [30AP]

S. 2431, Police and Fire Chaplains Public Safety Officers' Benefit Act, S3976 [7MY], H3399 [11JN]

S. 2486, Fair Advertising and Increased Research (FAIR) Act, S4077 [8MY]

S. 2526, Dept. of Veterans Affairs programs amendments, S4494 [16MY]

S. 2533, Social Security Benefit Enhancements for Women Act, S4537 [17MY]

S. 2563, permit defined benefit pension plans to use adjusted interest rates for calculating contributions and make permanent certain rules for interstate bus lines with frozen pension plans, S4853 [23MY]

S. 2577, Holocaust Restitution Tax Fairness Act, S4972 [4JN], S11797 [20NO]

S. 2600, Terrorism Risk Insurance Act, S5669-S5673 [18JN]

S. 2632, Forgotten Widows' Benefit Equity Act, S5705 [18JN]

S. 2726, treat certain motor vehicle dealer transitional tax assistance as an involuntary conversion, S6708 [12JY]

S. 2741, improve procedures for the determination of the inability of veterans to defray expenses of necessary medical care, S6952 [17JY]

S. 2765, Federal Law Enforcement Officers Pay Equity and Reform Act, S7166 [22JY]

S. 2816, Foreign and Armed Services Tax Fairness Act, S7499 [29JY]

S. 2820, increase priority claim amount for employee wages and recover certain excessive employee compensation paid just prior to bankruptcy, S7581 [30JY]

S. 2825, allow a tax credit for contributions to congressional candidates, S7583 [30JY]

S. 2845, extend certain procedural relief provided to individuals who were or are victims, or survivors of victims, of a terrorist attack, S10962 [13NO]

S. 2877, Rank and File Stock Option Act, S7945 [1AU]

S. 2901, Corporate Accountability in Bankruptcy Act, S8100 [3SE]

S. 2905, repeal sunset of Economic Growth and Tax Relief Reconciliation Act relative to treatment of interest on student loans, S8303 [5SE]

S. 2909, College Tuition Relief Act, S8307 [5SE]

S. 2911, repeal sunset of Economic Growth and Tax Relief Reconciliation Act relative to modifications to education individual retirement accounts, S8307 [5SE]

S. 2936, adjust certain Federal annuity computations relative to periods of receiving disability payments, S10751 [17OC]

S. 2982, Education for Retirement Security Act, S8933 [19SE]

S. 2994, Estate Tax Repeal Acceleration (ExTRA) for Family-Owned Businesses and Farms Act, S9119-S9121 [24SE]

S. 2996, Bankruptcy Abuse Reform Act, S9123 [24SE]

S. 3054, No Taxation Without Representation Act, S9910 [3OC]

S. 3112, Telecommunications Ownership Diversification Act, S10447-S10449 [15OC]

S. 3139, Employee Pension Bankruptcy Protection Act, S10708 [17OC]

S. 3149, Smithsonian Institution Personnel Flexibility Act, S10748 [17OC]

S. Con. Res. 111, payment of pension to Harriet Ross Tubman for Army services as a nurse and a scout during the Civil War, S4406 [15MY]

S. Res. 230, oppose the reductions in guaranteed Social Security benefits proposed by President's Commission To Strengthen Social Security, S2288 [21MR]

S. Res. 260, National Child Care Worthy Wage Day, S3881 [2MY]