TAXATION

Addresses

Taxation Without Representation in the Nation's Capital: Nicholas M. Barbash, E1771 [7OC]

Agenda

E-commerce taxation and Federal regulation issues: Senate Republican High Tech Task Force, S171 [28JA]

Amendments

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

Armed Forces: 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]

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]

Economy: 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]

Families and domestic relations: 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]

Income: 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]

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]

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

Analyses

Ending the Double Standard for Stock Options Act (S. 1940), S737 [13FE]

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

Exempt State and Local Political Committees From Certain Notification and Reporting Requirements Applicable to Political Organizations (H.R. 5596), S10781 [17OC]

Impact of Alternative and Replacement Fuel Use on Oil Prices: David L. Greene, Dept. of Energy, S3133 [23AP]

———Dept. of Energy, S3133 [23AP]

Maximum Economic Growth for America Through Highway Funding Part II (MEGA Fund Part II) Act (S. 3133), S10696 [17OC]

Announcements

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

Articles and editorials

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

Affordable Housing Shortage Nears Crisis Proportions, E14 [23JA]

Arizona's Experience With Alternative Fuels and Tax Credits, S3384 [25AP]

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

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

Congressional Cowardice, H4912 [18JY]

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

Death Tax Senators, S5422 [12JN]

Economic View—Enron's Way—Pay Packages Foster Spin, Not Results, S740 [13FE]

Editorials and Opinions Against Corporate Expatriation (excerpts), S7699 [31JY]

Enron's Fall Fuels Push for Stock Option Law, S737 [13FE]

Even Last Year, Option Spigot Was Wide Open, S738 [13FE]

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]

Highway Robbery—Corn Is for Eating, Not for Driving, S2515 [11AP]

Infectious Fraud, S7783 [1AU]

Memos Show Possible Ethanol Price-Fixing, S3344 [25AP]

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]

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

Springtime for Hitler, S11718 [20NO]

State of the Estate Tax, H3283 [6JN]

Stock Option Madness, S739 [13FE]

Tax on Virtue, S5423 [12JN]

This Clean Air Looks Dirty, S2514 [11AP]

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]

Bills and resolutions

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

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

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

Agriculture: provide involuntary conversion tax relief for producers forced to sell livestock due to weather-related conditions or Federal land management agency policy or action (see S. 2762), S7104 [19JY] (see H.R. 5227), H5790 [25JY]

———treatment of depreciation of potato storage facilities (see H.R. 4718), H2470 [14MY]

Alcoholic beverages: allow distilled spirits wholesalers a credit for their cost of carrying Federal excise taxes prior to the sale of the product bearing the tax (see S. 2047), S2260 [21MR]

———increase taxes on certain alcoholic beverages and provide additional funds for alcohol abuse prevention programs (see H.R. 4820), H2944 [22MY]

———treatment of beer (see S. 3175), S11574 [19NO]

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

Armed Forces: allow tax credit to businesses who employ members of the National Guard or Ready Reserve (see H.R. 3711), H230 [8FE]

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

———exclude from income taxation all compensation received for active duty (see H.R. 4974), H3774 [20JN]

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

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

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

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

———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 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]

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

———reduce fuel taxes (see H.R. 5660), H8021 [16OC]

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

Bankruptcy: amend laws (see H.R. 5744, 5745), H9023 [14NO]

———amend laws (H.R. 333), consideration of conference report (see H. Res. 506), H5789 [25JY] (see H. Res. 606), H8732 [13NO]

Budget: constitutional amendment to require balanced budget and greater accountability in the enactment of tax legislation (see H.J. Res. 85), H833 [12MR] (see H.J. Res. 90), H1674 [25AP]

———extend budget discipline and enforcement procedures (see S. 2791), S7372 [25JY]

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

———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]

———encourage investment in high productivity property (see H.R. 5278), H5995 [26JY]

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

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

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

———provide for employee benefits for work site employees of certain corporations operating on a cooperative basis (see S. 2852), S7899 [1AU]

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

———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]

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

———treatment of certain reinvested gains by S corporations (see H.R. 4675), H2164 [7MY]

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

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

Citizenship: 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]

Community development: allow businesses to qualify as renewal community businesses if such businesses employ residents of certain other renewal communities (see S. 2837), S7899 [1AU] (see S. 3176), S11574 [19NO]

———expand areas designated as renewal communities and allow nonrecognition of gain on sales of real property if the proceeds are invested in renewal and similar community businesses (see H.R. 5566), H7171 [7OC]

———expand areas designated as renewal communities based on new census data (see S. 1957), S897 [15FE]

———provide exceptions to empowerment zone eligibility criteria for certain central business districts (see S. 3065), S10040 [7OC] (see H.R. 5567), H7171 [7OC]

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: allow corporations a charitable deduction for donation of services relative to contributions of computer technology or equipment (see H.R. 5551), H7018 [3OC]

Constitutional amendments: tax limitations (see H.J. Res. 96), H3291 [6JN]

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

Corporations: apply look-thru rules for purposes of the foreign tax credit limitation to dividends from foreign corporations not controlled by a domestic corporation (see H.R. 4810), H2943 [22MY]

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

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

———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]

———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]

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

———treat nominally foreign corporations created through inversion transactions as domestic corporations (see S. 2050), S2260 [21MR] (see H.R. 3857), H736 [6MR]

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

———treatment of inverted corporate entities and of transactions with such entities (see S. 2119), S2578 [11AP]

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

Credit cards: allow a deduction for interest (see H.R. 3704), H227 [7FE]

Crime: combat fuel excise tax fraud (see S. 3154), S10888 [13NO]

———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]

Dept. of Defense: clarify the treatment of dependent care assistance programs for Armed Forces members (see S. 2807), S7430 [26JY]

———exclude student loan repayments by members of the uniformed services from taxable gross income (see H.R. 4555), H1532 [23AP]

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

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

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

Diseases: apply excise tax to hepatitis A vaccines (see H.R. 4553), H1532 [23AP]

———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]

District of Columbia: promote economic recovery (see H.R. 3923), H785 [11MR] (see H.R. 4475), H1410 [17AP] (see H.R. 4725), H2470 [14MY]

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

Drugs: 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]

Ecology and environment: extend financing of the Superfund program by reinstating certain excise taxes (see S. 2596), S5205 [6JN]

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

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

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]

———repeal sunset relative to treatment of qualified public educational facility bonds as exempt facility bonds (see S. 2777), S7308 [24JY]

Economy: provide a short-term safety net for individuals losing their jobs and an economic boost (H.R. 3341), consideration (see H. Res. 352), H634 [27FE]

———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]

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

———clarify that church employees are eligible for the exclusion for qualified tuition reduction programs of charitable educational organizations (see S. 2683), S6127 [26JN] (see H.R. 4950), H3601 [17JN]

———exempt certain student loan financing businesses from treatment as personal holding companies (see H.R. 5723), 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]

———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]

———make higher education more affordable (see S. 2916), S8384 [9SE]

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

———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 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]

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

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

Electric power: promote the production of energy from wind (see S. 1930), S586 [11FE]

———treatment of investments in wind energy facilities (see H.R. 5537), H6982 [2OC]

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

———allow self-employed individuals to deduct health insurance costs in computing self-employment taxes (see S. 2130), S2675 [15AP]

———clarify rules for determining whether certain agent-drivers and commission-drivers are employees (see H.R. 3877), H736 [6MR]

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

———provide credits for hiring workers retrained in trade adjustment assistance programs (see H.R. 3768), H523 [14FE]

———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]

———treatment of employee leasing organizations (see H.R. 4099), H1153 [9AP]

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

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

Ex-offenders: provide for a temporary low-income housing credit to encourage the provision of housing, job training, and other essential services to ex-offenders (see H.R. 3701), H227 [7FE]

Families and domestic relations: allow credit for medical expenses for dependents (see H.R. 4909), H3453 [11JN]

———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]

———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]

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

———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]

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

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

———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]

Federal aid programs: 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]

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

Financial institutions: treatment of bonds guaranteed by Federal home loan banks (see H.R. 5670), H8022 [16OC]

Firearms: encourage use of safety devices in firearms (see H.R. 4512), H1482 [18AP]

Firefighters: provide a credit for employers who allow their employees to participate in volunteer firefighter training (see H.R. 4839), H3036 [23MY]

Foreign investments: 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]

Gambling: treat Indian tribes the same as State governments (see H.R. 4887), H3291 [6JN]

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

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

———require adequate disclosure of transactions which have a potential for tax avoidance or evasion (see S. 2498), S4145 [9MY]

Harbors: apply the harbor maintenance tax to certain ports that import cargo exceeding a certain amount per year (see H.R. 4835), H3036 [23MY]

———exempt certain U.S. international ports from the harbor maintenance tax (see S. 2787), S7308 [24JY] (see H.R. 5199), H5452 [24JY]

Hazardous substances: protect human health from toxic mold (see H.R. 5040), H4324 [27JN]

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

———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]

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

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

———national policy to provide health care and reform insurance procedures (see S. 2042), S2260 [21MR]

———permit the deduction of health insurance costs of self-employed individuals to be allowed in computing self-employment taxes (see H.R. 5304), H5996 [26JY]

———provide certain caregivers with Medicare benefits, allow long-term care tax credit, and establish programs for patients with fatal chronic illnesses (see H.R. 5139), H4766 [16JY]

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

———provide health insurance protections for individuals who are living organ donors (see S. 2913), S8384 [9SE]

———treatment of flexible spending arrangements relative to long-term care insurance (see H.R. 4002), H1002 [19MR]

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

History: promote State historic tax credits (see H.R. 4933), H3561 [13JN]

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

———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]

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

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

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

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

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

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

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

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

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

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

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

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

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

———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]

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

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

———clarify the exemption from tax for small property and casualty insurance companies (see S. 2084), S2485 [10AP]

———provide a credit for offering employer-based health insurance coverage and establish health plan purchasing alliances (see S. 2679), S6013 [25JN]

———require group and individual health insurance coverage and group health plans to provide prompt payment for health benefits claims (see H.R. 4983), H3824 [21JN]

———require group and individual health plans provide coverage for second opinions (see H.R. 5325), H6059 [4SE]

Internal Revenue Code: simplify (see H.R. 5166), H4931 [18JY]

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

———technical corrections (see S. 3153), S10888 [13NO] (see H.R. 5713), H8731 [13NO]

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

Investments: 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 tax credit for providing independent investment advice to employees (see S. 2087), S2485 [10AP]

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

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

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

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

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

———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]

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

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

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

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

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

Johnny Michael Spann Patriot Trusts: encourage establishment (see S. 3073), S10117 [8OC]

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

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

Lobbyists: require certain coalitions and associations to disclose lobbying activities (see H.R. 5526, 5527), H6982 [2OC]

Medicaid: clarify the circumstances under which a ``hold harmless'' provision does not exist relative to broad-based health care taxes (see S. 1947), S852 [14FE]

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

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

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

———modify the electric motor vehicle credit to include certain 3-wheeled vehicles (see H.R. 3631), H78 [24JA]

———treatment of charitable use of passenger automobiles (see S. 2761), S7104 [19JY]

National Health Service Corps Loan Repayment Program: exclude from gross income loan payments (see S. 2654), S5851 [20JN]

National security: allow individuals to designate a portion of their income tax return for homeland security and establish an Office of Homeland Security within the Executive Office of the President (see H.R. 3639), H103 [29JA]

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

Natural gas: treatment of distribution lines (see S. 1915), S487 [7FE]

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

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

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

———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]

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

———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]

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

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

———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]

———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]

———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 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]

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

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

———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 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]

Petroleum: provide a tax credit to promote the production of biodiesel (see S. 1942), S732 [13FE]

Pharmaceuticals: treatment of direct-to-consumer advertisements of prescription drugs (see H.R. 5105), H4552 [11JY]

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

———allow only after-tax contributions to the Presidential Election Campaign Fund and allow the designation of contributions to a national political party (see H.R. 3709), H227 [7FE]

———exempt State and local political committees from certain notification and reporting requirements applicable to political organizations (see S. 2078), S2413 [9AP] (see H.R. 3993), H1002 [19MR] (see H.R. 4180), H1282 [11AP] (see H.R. 5596), H7892 [10OC]

———permit churches and other houses of worship to engage in political campaigns (see S. 2886), S7900 [1AU]

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

Power resources: expand renewable resources production tax credit to include additional forms of renewable energy and expand investment tax credit to include equipment used to produce electricity from renewable resources (see H.R. 4668), H2164 [7MY]

———extend tax credit for production of fuel from a nonconventional source to facilities that produce environmentally beneficial qualified fuels from coal (see H.R. 3728), H284 [12FE]

———provide energy tax incentives (see S. 1979), S1394 [1MR]

———provide incentives for the use of biodiesel as a fuel (see H.R. 4843), H3036 [23MY]

———transfer all excise taxes imposed on alcohol fuels to the Highway Trust Fund (see S. 2678), S6013 [25JN]

Public lands: provide full funding for payment in lieu of taxes program and protect local jurisdictions against loss of property tax revenues when private lands are acquired by Federal land management agencies (see H.R. 5053), H4325 [27JN] (see H.R. 5081), H4424 [9JY]

Public safety officers: 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]

———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]

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

Radio: preempt local taxation of satellite digital audio radio services and determine State authority for taxation of such services (see H.R. 4869), H3229 [5JN]

Real estate: 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]

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

———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]

Research: provide an alternative simplified credit for qualified research expenses (see H.R. 5658), H8021 [16OC]

Roads and highways: make Highway Trust Funds available for Federal-aid highway funding (see S. 3133), S10676 [17OC]

———provide a nonrefundable credit for holders of qualified highway bonds (see S. 3097), S10359 [10OC]

Rural areas: promote rural development (see H.R. 5579), H7303 [8OC]

SBA: modify unrelated business income limitation on investment in certain debt-financed properties (see S. 2022), S1974 [15MR] (see H.R. 4706), H2355 [9MY]

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

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

Securities: allow corporate tax benefits from stock option compensation expenses only to the extent that such expenses are included in a corporation's financial statements (see S. 1940), S732 [13FE] (see H.R. 4075), H1089 [20MR]

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

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

———permit additional advanced refunding of tax-exempt bonds issued for the purchase or maintenance of assets used to generate, transmit, or distribute electricity (see H.R. 4121), H1153 [9AP]

———provide a reasonable correction period for certain security and commodity transactions under the prohibited transaction rules (see H.R. 5653), H8021 [16OC]

———stimulate economic development by enhancing the availability and benefits of small issue bonds (see H.R. 3809), H633 [27FE]

Small business: allow certain small businesses to defer tax payments (see S. 1903), S176 [28JA]

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

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

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

———provide incentives for investment (see H.R. 5258), H5994 [26JY]

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

Social Security: 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]

———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]

———repeal tax increase on 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]

———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 benefits (see H.R. 4790), H2943 [22MY]

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]

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

Telecommunications: provide an exemption from local taxation for direct-to-subscriber satellite service providers (see H.R. 5429), H6473 [23SE]

———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]

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

———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 incentives to commercial researchers to develop technologies and drugs to prevent and treat illnesses associated with a biological, chemical, or radiological weapons attack (see S. 3148), S10677 [17OC]

———provide that no organization providing support to terrorists shall be qualified for tax-exempt status (see S. 3081, 3082), S10118 [8OC] (see H.R. 5603), H7892 [10OC]

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

Texas: application of State and local income tax withholding provisions to the Metro-North Railroad or its employees (see H.R. 5746), H9023 [14NO]

Tobacco products: combat illicit trafficking of tobacco products (see H.R. 5264), H5994 [26JY]

———prevent sale of tobacco products to minors and the circumvention of State tobacco taxes by means of electronic sales (see H.R. 5724), H8731 [13NO]

———prohibit sale of tobacco products to juveniles through the Internet or other indirect means and ensure collection of all cigarette taxes (see S. 3035), S9846 [2OC]

Transportation: empower States with authority for most taxing and spending for highway programs and mass transit programs (see S. 2861), S7899 [1AU]

———prohibit States from imposing a discriminatory commuter tax on nonresidents (see H.R. 5742), H9023 [14NO]

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

Trucking industry: 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]

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

United Mine Workers of America: provide additional sources of revenue to the Combined Benefit Fund and Benefit Plan (see S. 2637), S5696 [18JN]

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

YMCA: clarify tax status of retirement fund (see H.R. 5277), H5995 [26JY]

Brochures

FPL Energy Places Order for 175 Vestas Wind Turbines, With Option for 650 Additional Units, S3387 [25AP]

New Corporate Players Could Power Stronger Growth in Wind Energy, S3387 [25AP]

What Are the Factors in the Cost of Electricity From Wind Turbines?, S3387 [25AP]

Chronologies

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

Cloture motions

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

Conference reports

Bankruptcy Abuse Prevention and Consumer Protection Act (H.R. 333), H5704-H5787 [25JY]

Cost Estimates

Energy Tax Incentives Act (S. 1979): CBO, S2404-S2406 [9AP]

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]

Tax Shelter Transparency Act (S. 2498): CBO, S7425 [26JY]

Descriptions

Exempt State and Local Political Committees From Certain Notification and Reporting Requirements Applicable to Political Organizations (H.R. 5596), H8011 [16OC]

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]

Explanations

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

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

Letters

Accelerated tax depreciation for new investments by businesses: several Representatives, H237 [12FE]

Alternative vehicles and fuel incentives tax credit: Mark A. Weinberger, Dept. of the Treasury, S3384 [25AP]

———Senator Kyl, S3383 [25AP]

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]

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

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

Extend timeframe for special tax depreciation allowance for certain property acquired after terrorist attacks: Jonathan Zuck, Association for Competitive Technology, S112 [25JA]

———Senate Republican High Tech Task Force, S90 [24JA]

———William T. Archey, American Electronics Association, S112 [25JA]

Health insurance tax credits for workers negatively impacted by trade who participate in trade adjustment assistance programs: Senator Baucus, S10837, S10838 [12NO]

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]

Houses of Worship Political Speech Protection Act: D. James Kennedy, Coral Ridge Ministries, H6246 [12SE]

———Daniel Lapin, Toward Tradition (organization), H6246 [12SE]

———Floyd H. Flake, H6246 [12SE]

———James C. Dobson, Focus on the Family (organization), H6246 [12SE]

———Raymond L. Flynn, H6247 [12SE]

———Richard D. Land, Southern Baptist Convention, H6247 [12SE]

Increase deduction for expensing of certain depreciable assets by small businesses: Dan Danner, National Federation of Independent Business, S161 [28JA]

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

Motor vehicle renewable fuel content requirements: Association of California Water Agencies, American Water Works Association, and Association of Metropolitan Water Agencies, S3347 [25AP]

———Mary J. Hutzler, Dept. of Energy, S3136 [23AP]

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]

Permanently extend the research tax credit and adjust the alternative incremental credit: R&D Credit Coalition, S169 [28JA]

———Rhett Dawson, Information Technology Industry Council, S169 [28JA]

———William T. Archey, American Electronics Association, S169 [28JA]

———several Senators, S172 [28JA]

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]

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]

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

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]

Transfer all excise taxes imposed on alcohol fuels to the Highway Trust Fund: Bob Dinneen, Renewable Fuels Association, S3153 [23AP]

Lists

Companies negatively impacted by lack of tax credit for producing electricity from wind, S1238 [27FE]

Corporate runaways and fiscal year 2001 Federal contracts, S7692 [31JY]

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]

R&D Credit Coalition, S169 [28JA]

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

Supporters of S. 2654, National Health Service Corps Loan Repayment Act, S5855 [20JN]

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

Travel Business Roundtable (organization), S265 [4FE]

Memorandums

Enron Corp., Contributions to the Financial Accounting Standards Board Trust Fund: David B. Duncan, Anderson (accounting and consulting company), S737 [13FE]

Ethanol Auction Bids: Douglas Vind, Regent International (business), S3141 [23AP]

———Douglas Vind, Western Ethanol Co. LLC, S3140 [23AP]

———Douglas Vind, Western Petroleum Importers Inc., S3141 [23AP]

———Jeffrey Tuite, ED & F Man Alcohols (business), S3141 [23AP]

———Richard Vind, Regent International (business), S3141, S3142 [23AP]

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

Messages

Budget of the U.S. Government for Fiscal Year 2003: President Bush, H114 [5FE]

Double Taxation and Prevention of Fiscal Evasion Treaty With Australia: President Bush, S11057 [14NO]

Double Taxation and Prevention of Fiscal Evasion Treaty With the United Kingdom of Great Britain and Northern Ireland: President Bush, S11057 [14NO]

Motions

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

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

Bankruptcy: amend laws (H.R. 333), H8825 [14NO]

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

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

Families and domestic relations: 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]

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]

Papers

Feingold Amendment to the Defense Authorization Bill—A Workable and Responsible Strengthening of Fiscal Discipline: Center on Budget and Policy Priorities, S5811 [20JN]

Petitions and memorials

Colorado: national policy to provide health care and reform insurance procedures, E1108 [20JN]

Press releases

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

Extend Timeframe for Special Tax Depreciation Allowance for Certain Property Acquired After Terrorist Attacks: Paul O'Neill, Sec. of the Treasury, S92 [24JA]

High Tech Task Force Members Urge Finance Committee To Make R&D Tax Credit Permanent: Senate Republican High Tech Task Force, S172 [28JA]

High Tech Task Force Supports Smith-Hatch-Allen Amendment to Patients Bill To Make R&D Tax Credit Permanent: Senate Republican High Tech Task Force, S172 [28JA]

Republicans Will Keep Fighting To Make R&D Credit Permanent—High Tech Task Force Chairman Allen Praises Senator Gordon Smith's Leadership: Senate Republican High Tech Task Force, S173 [28JA]

Senate Republican High Tech Task Force Agenda: Association for Competitive Technology, S1802 [13MR]

———Business Software Alliance, S1802 [13MR]

———Electronic Industries Alliance, S1802 [13MR]

———Information Technology Association of America, S1801 [13MR]

———Information Technology Industry Council, S1801 [13MR]

———TechNet (organization), S1802 [13MR]

Proposals

Broadband telecommunications capabilities in underserved areas: Senator Clinton, S3403 [25AP]

Remarks in House

Adoption: treatment of expenses (H.R. 622), H477-H509, H512 [14FE]

———treatment of expenses (H.R. 622), consideration of Senate amendments with an amendment (H. Res. 347), H468-H477 [14FE]

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

Alternative minimum tax: repeal, H204 [7FE]

American Samoa: repeal the automatic treatment of amounts paid for services performed in Federal employment by residents (H.R. 3790), E196 [26FE]

———treatment of bonds and other obligations (H.R. 1448), H6518 [24SE]

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

———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]

Aviation: reduce fuel taxes (H.R. 5660), E1895 [17OC]

Bankruptcy: amend laws (H.R. 333), H8825 [14NO]

———amend laws (H.R. 333), concur with Senate amendment with an amendment, H8874-H8877 [14NO]

———amend laws (H.R. 333), conference report, H6065 [5SE], H6108 [9SE], H6132 [10SE], H6306 [18SE], H6696 [26SE], H8824-H8877 [14NO], E1466, E1467 [29JY], E2143 [22NO]

———amend laws (H.R. 333), consideration of conference report (H. Res. 506), H6241 [12SE]

———amend laws (H.R. 333), consideration of conference report (H. Res. 606), H8742-H8757 [14NO]

Barbash, Nicholas M.: American Legion District of Columbia High School Oratorical Contest award recipient, E1771 [7OC]

BLM: payment in lieu of taxes program funding, H1342 [17AP], E138 [12FE]

Budget: allocation of funds, H111, H112, H133-H138 [5FE], H545-H551 [26FE]

———deficit, H52-H59 [24JA], H3646-H3651 [18JN]

———encourage fiscal responsibility, H3148-H3150 [4JN], H3646-H3651 [18JN]

———extend budget discipline and enforcement procedures, H6288 [17SE], H6538-H6544 [24SE]

———treatment of any budget surpluses, H720 [6MR], H742 [7MR], H1065 [20MR], E224 [28FE]

———treatment of public debt, H133-H138 [5FE], H2168 [8MY]

Bush, President: evaluation of administration, H40 [24JA]

Business and industry: accelerated tax depreciation for new investments, H236 [12FE]

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

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

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

———revise treatment of derivative transactions entered into by a corporation relative to its stock (H.R. 5626), E1829 [11OC]

———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]

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

Colorado: results of 4th Congressional District constituent survey on national issues, E948 [5JN]

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 development: expand areas designated as renewal communities and allow nonrecognition of gain on sales of real property if the proceeds are invested in renewal and similar community businesses (H.R. 5566), E1777, E1780 [8OC]

———expand areas designated as renewal communities based on new census data (H.R. 3100), H7132, H7133 [7OC], E1789 [8OC]

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: allow corporations a charitable deduction for donation of services relative to contributions of computer technology or equipment (H.R. 5551), E1758 [4OC]

Congress: legislative priorities, H6391 [19SE]

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

Constitutional amendments: tax limitations (H.J. Res. 96), H3300 [11JN], H3480-H3487 [12JN], E1061, E1063 [14JN], E1083 [18JN]

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

Corporations: 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]

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

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

———treat nominally foreign corporations created through inversion transactions as domestic corporations (H.R. 3857), H2641 [20MY]

———treatment of executive perks and retirement benefits relative to stock options, undisclosed benefits, and deferred compensation (H.R. 5432), H6666 [25SE]

Cost of Government Day: observance, H3932 [26JN], E1177 [28JN]

Democratic Party: national agenda, H1079-H1085 [20MR], H1474-H1480 [18AP], H8026 [17OC]

Dept. of Defense: exclude student loan repayments by members of the uniformed services from taxable gross income (H.R. 4555), H2169 [8MY], E611 [23AP]

Dept. of Homeland Security: prohibit certain expatriated corporations from being eligible for the award of Federal contracts, H5657 [25JY], H5874, H5885, H5886 [26JY]

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

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

District of Columbia: promote economic recovery (H.R. 3923), H929 [14MR], E311 [11MR]

———promote economic recovery (H.R. 4475), E553 [17AP]

———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]

Ecology and environment: reinstatement of EPA Superfund tax, H4412-H4416 [9JY], E451 [9AP], E561 [17AP]

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: comparison between congressional and Bush administration policies, H6786 [1OC]

———growth, H1773 [1MY]

———impact of tax cuts, H40 [24JA]

———national objectives priority assignments, H554-H557 [26FE], H3646-H3651 [18JN], H3932 [26JN], H6065 [5SE], H6962, H6966, H6967, H6974 [2OC], H7177 [8OC], H7932, H7951 [16OC], H8063 [12NO], E1955-E1957 [24OC]

———provide a short-term safety net for individuals losing their jobs, and an economic boost, H63 [24JA]

———provide a short-term safety net for individuals losing their jobs and an economic boost, H843-H846 [13MR]

———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]

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

Education: 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]

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

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

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

———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]

———repeal limits on the deduction of interest on education loans (H.R. 5402), E1600 [18SE]

———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 interest on student loans, H3207 [5JN], E725 [7MY]

Employment: clarify rules for determining whether certain agent-drivers and commission-drivers are employees (H.R. 3877), E285 [6MR]

———provide credits for hiring workers retrained in trade adjustment assistance programs (H.R. 3768), E176 [15FE]

———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]

———treatment of employee leasing organizations (H.R. 4099), E470 [9AP]

ERISA: treatment of certain funded deferred compensation plans, H1265 [11AP]

Ex-offenders: provide for a temporary low-income housing credit to encourage the provision of housing, job training, and other essential services to ex-offenders (H.R. 3701), H556 [26FE], H729 [6MR], H2001 [1MY]

Families and domestic relations: allow credit for medical expenses for dependents (H.R. 4909), E1019 [12JN]

———exclusion from gross income for foster care payments relative to certain nongovernmental placement agencies (H.R. 586), H1414, H1416, 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]

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

———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]

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

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

Federal aid programs: recognize importance of programs designed to be safety nets, H63-H70 [24JA]

Federal employees: treatment of amounts paid on behalf of Federal employees under Federal student loan repayment programs (H.R. 3893), E304 [7MR]

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

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

———protection of enrollees in managed care plans and HMO's, H2136 [7MY], E127 [12FE]

———provide certain caregivers with Medicare benefits, allow long-term care tax credit, and establish programs for patients with fatal chronic illnesses (H.R. 5139), E1272 [16JY]

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

———treatment of flexible spending arrangements relative to long-term care insurance (H.R. 4002), E387 [19MR]

House of Representatives: legislative priorities, H6475-H6478 [24SE]

Housing: affordable housing for low-income families, E13 [23JA]

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

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

———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]

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

———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]

Insurance: require group and individual health insurance coverage and group health plans to provide prompt payment for health benefits claims (H.R. 4983), E1127 [21JN]

———require group and individual health insurance plans to provide coverage of cancer screening (H.R. 1809), E1878 [17OC]

———require group and individual health plans provide coverage for second opinions (H.R. 5325), E1490 [4SE]

Internal Revenue Code: simplify certain provisions relative to individuals and small businesses (H.R. 5505), E1722 [2OC]

———terminate, H1161 [10AP], H1204 [11AP]

———terminate (H.R. 2714), H537 [26FE], E172 [15FE]

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

———capital gains rates, E1754 [4OC]

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

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

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]

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

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

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

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

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

———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]

———reform, E151, E155 [14FE]

Political campaigns: allow only after-tax contributions to the Presidential Election Campaign Fund and allow the designation of contributions to a national political party (H.R. 3709), E118 [7FE]

———exempt State and local political committees from certain notification and reporting requirements applicable to political organizations, H1127-H1131 [9AP], H1160 [10AP], E481 [10AP], E504 [11AP]

———exempt State and local political committees from certain notification and reporting requirements applicable to political organizations (H.R. 5596), H8010-H8013 [16OC]

———permit churches and other houses of worship to engage in political campaigns (H.R. 2357), H6133 [10SE], H6245-H6248 [12SE], H6298-H6301 [17SE], H6413-H6416 [19SE], H6771-H6773 [26SE], H6780 [30SE], H6912-H6920 [1OC], E1735, E1738, E1744, E1746 [3OC], E1751 [4OC], E1798 [8OC]

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

Power resources: encourage use of renewable energy, H2025 [2MY], H5460 [25JY]

Public debt: ceiling, H888-H894 [13MR], H990-H996 [19MR]

Public safety officers: 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]

———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]

Public welfare programs: expand participation of faith-based organizations in the provision of social services, E977 [6JN], E1433 [29JY]

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]

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

Republican Party: national agenda, H27 [23JA], H145 [6FE], H940 [19MR], H2151 [7MY], H3753 [20JN], H3780 [21JN]

Rural areas: promote rural development (H.R. 5579), E1895 [17OC]

Securities: allow corporate tax benefits from stock option compensation expenses only to the extent that such expenses are included in a corporation's financial statements (H.R. 4075), E402 [21MR]

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

Ships and vessels: prohibit taxes or fees imposed by local communities on vessels merely transiting or making passage through navigable waters adjacent to such communities, E2143 [22NO]

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

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

———provide incentives for investment (H.R. 5258), E1457 [29JY]

Social Security: budget treatment of trust funds, H8014 [16OC]

———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]

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

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

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

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

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

———repeal tax increase on benefits (H.R. 4789), E887 [23MY]

———treatment of benefits (H.R. 4790), E887 [23MY]

Sweet Honey in the Rock (musical group): tribute to efforts to promote full voting representation in Congress for the District of Columbia, E1959 [24OC]

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

———provide that no organization providing support to terrorists shall be qualified for tax-exempt status (H.R. 5603), H7965 [16OC], H8032 [21OC]

Tobacco products: combat illicit trafficking of tobacco products (H.R. 5264), H5091 [23JY]

Unemployment: repeal the inclusion in gross income of unemployment compensation (H.R. 3687), H221 [7FE]

Remarks in Senate

Adoption: treatment of 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 expenses (H.R. 622), motion to proceed, S16 [23JA]

———treatment of expenses (H.R. 622), unanimous-consent agreement, S92 [24JA], S128 [25JA], S273 [4FE], S395 [6FE]

———treatment of expenses (H.R. 622), unanimous-consent request, S58, S80 [24JA], S393 [6FE]

Agriculture: encourage use of ethanol and adoption of other forms of value-added agriculture, S1813 [13MR]

———Farmland Protection Program funding, S684 [13FE]

———provide involuntary conversion tax relief for producers forced to sell livestock due to weather-related conditions or Federal land management agency policy or action (S. 2762), S7861 [1AU]

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]

———improve tax equity for military personnel, S9915-S9927 [3OC], S9937, S9978 [4OC]

———improve tax equity for military personnel (S. 2816), S7498 [29JY]

———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]

———restore the tax-exempt status of death gratuity payments (S. 2783), S7314 [24JY]

———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 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 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]

Arts and humanities: allow a U.S. independent film and television production wage credit (S. 1278), S3605 [1MY]

ATF: redesignate as Bureau of Alcohol, Tobacco, Firearms and Explosives and reform and reassign certain responsibilities, S11391, S11407, S11408 [19NO]

Aviation: provide a special depreciation allowance for property acquired during a certain period, S1702 [8MR]

Bankruptcy: amend laws (H.R. 333), S2938 [18AP], S3160 [23AP]

———amend laws (H.R. 333), conference report, S7735 [31JY], S10559 [16OC], S11728 [20NO]

Budget: allocation of funds, S1149 [26FE]

———deficit, S13 [23JA]

———extend budget discipline and enforcement procedures, S9703 [1OC], S10527-S10531, S10553 [16OC]

———extend budget discipline and enforcement procedures (S. 2791), S7324 [25JY]

———extend discretionary spending caps and the pay-as-you-go requirement, S5015-S5018 [5JN], S5337 [11JN], S5809-S5812 [20JN], S7866 [1AU]

———reconciliation process, S891-S894 [15FE]

———treatment of any budget surpluses, S4556 [20MY], S9659 [1OC]

———treatment of public debt, S154-S158 [28JA]

Business and industry: ensure that stock options of public companies are granted to rank and file employees (S. 2877), S7942-S7945 [1AU]

———extend timeframe for special depreciation allowance for certain property acquired after terrorist attacks, S89-S92 [24JA], S111-S115, S117 [25JA], S206, S207, S216-S219 [29JA]

———income forecast depreciation method, S1702 [8MR]

———prevent companies from reinsuring income in Bermuda or other tax havens to avoid paying U.S. income tax, S1150 [26FE]

———provide a special depreciation allowance for property acquired during a certain period (S. 2000), S1677 [7MR]

———treat certain motor vehicle dealer transitional assistance as an involuntary conversion (S. 2726), S6708 [12JY]

———treatment of certain net operating losses incurred by businesses, S159 [28JA], S1702 [8MR]

Coal: provide a credit for clean coal technology expenses, S2236 [21MR]

Community development: allow businesses to qualify as renewal community businesses if such businesses employ residents of certain other renewal communities (S. 2837), S7904 [1AU]

———allow businesses to qualify as renewal community businesses if such businesses employ residents of certain other renewal communities (S. 3176), S11579 [19NO]

———expand areas designated as renewal communities based on new census data (H.R. 3100), S11800 [20NO]

———expand areas designated as renewal communities based on new census data (S. 1957), S898 [15FE]

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: incentives to ensure timely and equitable access to the Internet over current and future generations of broadband capability, S3399-S3404 [25AP]

———incentives to ensure timely and equitable access to the Internet over current and future generations of broadband capability (S. 88), S5768 [19JN]

Congress: legislative priorities, S8629-S8631 [17SE]

Conservation of energy: provide deduction for construction of energy efficient commercial buildings, S3404, S3405 [25AP]

———provide incentives to promote use of energy efficient technology in beverage vending machines, S2236 [21MR]

Corporations: ensure proper treatment of executives compensation (S. 2722), S6655 [11JY]

———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]

———require chief executive officers to sign tax returns, S6443 [9JY], S6557 [10JY]

———treat nominally foreign corporations created through inversion transactions as domestic corporations (S. 2050), S2272 [21MR]

———treatment of inverted corporate entities and of transactions with such entities (S. 2119), S2592-S2594 [11AP]

———treatment of inverted corporate entities and transactions with such entities, S11451 [19NO]

Crime: 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]

Customs Service: commercial operations, S9223 [25SE], S9686 [1OC], S10868 [13NO]

Democratic Party: national agenda, S4555 [20MY]

Dept. of Defense: clarify the treatment of dependent care assistance programs for Armed Forces members, S9920, S9922 [3OC], S9978 [4OC]

———clarify the treatment of dependent care assistance programs for Armed Forces members (S. 2807), S7432 [26JY]

———prohibit certain expatriated corporations from being eligible for the award of Federal contracts, S7686, S7687, S7689-S7700 [31JY], S7805 [1AU]

Dept. of Homeland Security: prohibit certain expatriated corporations from being eligible for the award of Federal contracts, S8154, S8155, S8183-S8187 [4SE], S8257-S8262 [5SE], S11361, S11363, S11365, S11366 [19NO]

Dept. of the Treasury: anniversary of mailing of tax rebate checks to taxpayers, S7509 [30JY]

District of Columbia: 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]

Drugs: 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]

Ecology and environment: extend financing of the Superfund program by reinstating certain excise taxes (S. 2596), S5208, S5209 [6JN], S5320 [11JN], S6434-S6436 [9JY]

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]

———repeal sunset relative to treatment of qualified public educational facility bonds as exempt facility bonds (S. 2777), S7310 [24JY]

Economy: impact of tax cuts, S888 [15FE], S1851 [13MR], S8713, S8714-S8718 [18SE], S8892-S8894 [19SE], S9180 [25SE]

———national objectives priority assignments, S3895 [6MY], S4745-S4752 [23MY], S7324 [25JY], S8711-S8718 [18SE], S8889, S8892-S8894, S8913 [19SE], S9005-S9008, S9010, S9011 [23SE], S9099 [24SE], S9179-S9183 [25SE], S9355, S9361, S9364, S9366-S9369 [26SE], S9564-S9566 [30SE], S9655-S9660 [1OC], S9779, S9781, S9782, S9812, S9815-S9819, S9823-S9825 [2OC], S9866 [3OC], S10033 [7OC], S10350 [10OC], S10403-S10412 [15OC], S10553-S10557 [16OC], S10609, S10611, S10619, S10625-S10628, S10631-S10635 [17OC]

———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]

———role of Government in causing and remedying economic recession, S9655-S9660 [1OC], S10033 [7OC], S10350 [10OC], S10403-S10412 [15OC], S10553-S10557 [16OC]

Education: allow credit for elementary and secondary school teachers who provide classroom materials, S1658, S1670 [7MR]

———expand the teacher loan forgiveness programs under the guaranteed and direct student loan programs (S. 1918), S489-S491 [7FE]

———increase deduction for teacher classroom supplies and expand to include qualified professional development expenses (S. 2662), S5859 [20JN]

———make higher education more affordable (S. 2916), S8387 [9SE]

———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]

———treatment of interest on student loans, S3515 [30AP], S3582, S3587 [1MY], S3792, S3793 [2MY], S4341, S4342 [15MY]

Electric power: expand certain tax credits to electric suppliers who provide consumers with time of use metering technology, S2237 [21MR]

———expand credit for producing electricity from municipal biosolids and recycled sludge, S3396 [25AP]

———expand credit for producing electricity from wind, S3284 [24AP], S3365, S3386-S3388 [25AP]

———extension of credit for producing electricity from wind, S881, S882 [15FE]

———extension of the credit for producing electricity from wind (S. 94), S1237, S1238 [27FE]

———extension of the credit for producing electricity from wind (S. 94), unanimous-consent request, S1340 [28FE]

———promote the production of energy from wind (S. 1930), S589 [11FE]

Employment: allow self-employed individuals to deduct health insurance costs in computing self-employment taxes (S. 2130), S2678 [15AP]

———provide for a payroll tax holiday, S162-S164 [28JA]

———treatment of home-based service workers (S. 2129), S2678 [15AP]

Families and domestic relations: 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]

———increase unified estate tax credit, S5346-S5358 [11JN], S5398-S5412, S5433-S5435 [12JN]

———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]

———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]

———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]

———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]

Federal employees: allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and allow a deduction for TRICARE supplemental premiums (S. 1022), S7464 [29JY]

Federal-State relations: role of the Federal Government, S5323-S5325 [11JN]

Firearms: treatment of certain sniper weapons (S. 505), S5201 [6JN], S8292 [5SE]

Foreign trade: establish health insurance tax credits for workers negatively impacted by trade who participate in trade adjustment assistance programs, S4609 [21MY], S10837-S10839 [12NO]

———provide tax incentives for trade-affected communities, S4812 [23MY]

Fuels: expand tax credits for biodiesel fuel and conduct study on alternative fuels and fueled vehicles, S2039, S2040 [19MR]

Government: expatriation of individuals or businesses to avoid income taxes, S8293 [5SE]

———extend and strengthen procedures to maintain fiscal accountability and responsibility, S5005 [5JN], S5763-S5766 [19JN], S5809-S5821 [20JN], S7866 [1AU]

Government regulations: require adequate disclosure of transactions which have a potential for tax avoidance or evasion (S. 2498), S4158-S4163 [9MY], S7425 [26JY]

Guam: determination of withholding tax rates under the Guam income tax (H.R. 309), S8013 [1AU]

Health: national policy to provide health care and reform insurance procedures (S. 2042), S2262-S2265 [21MR], S2321 [22MR]

———protection of enrollees in managed care plans and HMO's (H.R. 2563), unanimous-consent request, S8012, S8013 [1AU]

———protection of enrollees in managed care plans and HMO's (S. 6), S10610 [17OC]

———protection of enrollees in managed care plans and HMO's (S. 1052), S7359 [25JY], S7839-S7843, S7853 [1AU]

———provide health insurance protections for individuals who are living organ donors (S. 2913), S8386 [9SE]

———treatment of certain medical savings accounts, S279 [4FE]

Housing: clarify eligibility of certain expenses for low-income housing credit (S. 2006), S1783-S1785 [12MR]

———include high-speed Internet capability as a criteria for selecting a project for the low-income housing credit (S. 2479), S4071-S4073 [8MY]

Income: adjust for inflation dollar amounts used to calculate credit for the elderly and permanently disabled (S. 2131), S2678 [15AP]

———allow full deduction of costs incurred in the preparation of an individual tax return (S. 2429), S3571 [30AP]

———reform laws and filing procedures, S2995 [22AP]

———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]

Insurance: allow a refundable credit for the purchase of private health insurance (S. 2889), S7953 [1AU]

———clarify the exemption from tax for small property and casualty insurance companies (S. 2084), S2487 [10AP]

———provide a credit for offering employer-based health insurance coverage and establish health plan purchasing alliances (S. 2679), S6026-S6028 [25JN]

Investments: allow employers a tax credit for providing independent investment advice to employees (S. 2087), S2488 [10AP]

———provide a credit to promote homeownership and community development (S. 3126), S10586 [16OC]

Iowa: treatment of restoration of a historic hotel in Iowa and use for low-income housing, S3408 [25AP]

IRS: provide funding to increase Federal enforcement of tax laws, S11069 [14NO]

Johnny Michael Spann Patriot Trusts: encourage establishment (S. 3073), S10119-S10121 [8OC]

Medicaid: clarify the circumstances under which a ``hold harmless'' provision does not exist relative to broad-based health care taxes (S. 1947), S855 [14FE]

———increase Federal matching contributions to State programs, S164 [28JA], S204-S207, S216-S219 [29JA], S266 [4FE], S335 [5FE]

Motor vehicles: clarify definition of maximum available power of hybrid vehicles relative to qualifications for certain tax credits, S3293 [24AP]

———encourage and accelerate the nationwide production, retail sale, and consumer use of new motor vehicles that are powered by alternative fuels or other advanced motor vehicle technologies (S. 760), S2320 [22MR]

———renewable fuel content requirements, S2511-S2516, S2561, S2562, S2565, S2569-S2571 [11AP], S2894-S2898, S2904-S2906, S2908 [18AP], S3112, S3122-S3142 [23AP], S3294 [24AP], S3343-S3354, S3391, S3410 [25AP]

———treatment of charitable use of passenger automobiles (S. 2761), S7106 [19JY]

National Guard: restore the tax deductibility of Reserve component members' non-reimbursable training expenses, S9921 [3OC]

National Health Service Corps Loan Repayment Program: exclude from gross income loan payments (S. 2654), S5854-S5856 [20JN]

Natural resources: treatment of bonds issued to acquire renewable resources on land subject to conservation easement (S. 822), star print, S437 [6FE]

Olson, Pamela F.: nomination to be Assistant Sec. of the Treasury for Tax Policy, S8326 [5SE]

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]

———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]

———increase contribution limit and impose reporting requirements relative to simplified employer pension plans, S1700 [8MR]

———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 certain credits to expand retirement savings for moderate and lower income workers (S. 2733), S6870 [16JY]

———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]

———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]

Petroleum: provide a tax credit to promote the production of biodiesel, S3150 [23AP], S3415 [25AP]

———provide a tax credit to promote the production of biodiesel (S. 1942), S845 [14FE]

———provide tax credits for biodiesel blends in fuel (S. 1058), S684 [13FE]

Political campaigns: allow a tax credit for contributions to congressional candidates (S. 2825), S7583 [30JY]

———exempt State and local political committees from certain notification and reporting requirements applicable to political organizations (H.R. 5596), S10779-S10781 [17OC]

———exempt State and local political committees from certain notification and reporting requirements applicable to political organizations (S. 2078), S2415 [9AP]

———permit churches and other houses of worship to engage in political campaigns (S. 2886), S7952 [1AU]

Power resources: alternative vehicles and fuel incentives tax credit, S3382-S3386, S3391 [25AP]

———encourage use of renewable energy, S3415 [25AP]

———expand credit for fuel cell power system development, S3381 [25AP]

———national energy policy, S2936 [18AP]

———provide energy tax incentives, S3113, S3117 [23AP], S3389, S3392, S3393 [25AP]

———transfer all excise taxes imposed on alcohol fuels to the Highway Trust Fund, S3152-S3154 [23AP]

———transfer all excise taxes imposed on alcohol fuels to the Highway Trust Fund (S. 2678), S6025 [25JN]

———transfer of excise taxes imposed on gasoline and alcohol based fuels to the Highway Trust Fund, S4292 [14MY]

Public debt: ceiling, S2231 [21MR]

Public safety officers: exclude benefits from income, employment taxes, and wage withholding property tax rebates, provided to volunteer firefighters and emergency medical responders (S. 3012), S9431 [26SE]

Public utilities: clarify regulations relative to private activity bonds and equity allocation, S3407 [25AP]

Rates, S883, S884 [15FE], S2670 [15AP], S2995 [22AP], S4293, S4294 [14MY], S7423, S7424 [26JY], S7509-S7514 [30JY], S9781, S9782, S9812, S9815 [2OC], S11716 [20NO]

Real estate: allow a deduction for real property taxes for individuals that do not itemize other deductions, S208 [29JA]

———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]

———treatment of the sale of a principal residence by a member of the uniformed services or Foreign Service, S212, S218 [29JA]

Republican Party: national agenda, S3257 [24AP], S4292 [14MY]

Research: permanently extend the research credit and adjust the alternative incremental credit, S168-S173 [28JA], S384 [6FE]

Roads and highways: make Highway Trust Funds available for Federal-aid highway funding (S. 3133), S10688 [17OC]

———provide a nonrefundable credit for holders of qualified highway bonds (S. 3097), S10377 [10OC]

SBA: modify unrelated business income limitation on investment in certain debt-financed properties, S386 [6FE]

———modify unrelated business income limitation on investment in certain debt-financed properties (S. 2022), S1978 [15MR]

Schools: expand incentives for the construction and renovation of public schools (S. 2699), S6260 [27JN]

Securities: allow corporate tax benefits from stock option compensation expenses only to the extent that such expenses are included in a corporation's financial statements (S. 1940), S735-S741 [13FE]

Senate: legislative priorities, S9003 [23SE], S9563 [30SE], S9678, S9679 [1OC], S10423 [15OC]

Senate Republican High Tech Task Force: recommendations, S1800-S1805 [13MR]

Small business: allow certain small businesses to defer tax payments (S. 1903), S181 [28JA]

———forgive interest payments on certain disaster loans and provide tax relief for concerns in the aftermath of terrorist attacks (S. 1493), S4189 [10MY]

———improve access and choice relative to employee health care (S. 858), S4188 [10MY], S9683 [1OC]

———increase deduction for expensing of certain depreciable assets by small businesses, S90 [24JA], S128-S130 [25JA], S160 [28JA], S200-S202 [29JA]

———increase expensing limits of small businesses for new business investment and equipment (S. 2023), S1979-S1981 [15MR]

———modify limitations on qualified issue bonds for manufacturing facilities, S275 [4FE]

———treatment relative to taxation and health care, S4188-S4191 [10MY]

Social Security: budget treatment of trust funds, S4293 [14MY]

———ensure solvency, S3597 [1MY]

———prohibit use of trust funds to make permanent certain scheduled tax cuts, S639, S640, S644, S645 [12FE], S676, S677, S691 [13FE]

———provide additional safeguards for certain beneficiaries with representative payees (H.R. 4070), S11343-S11352 [18NO]

———repeal tax increase on benefits (S. 237), unanimous-consent request, S10620 [17OC]

———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]

States: prohibit States from imposing tax on income earned within that State by nonresidents, S209 [29JA]

Telecommunications: 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]

Temporary Extended Unemployment Compensation Act: extend and expand (S. 2714), S6616 [11JY]

Terrorism: 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]

———provide incentives to commercial researchers to develop technologies and drugs to prevent and treat illnesses associated with a biological, chemical, or radiological weapons attack (S. 3148), S10716-S10728 [17OC]

———treatment of certain terrorist attack zone compensation of civilian uniformed personnel, S132 [25JA], S215, S216 [29JA]

Tobacco products: prohibit sale of tobacco products to juveniles through the Internet or other indirect means and ensure collection of all cigarette taxes (S. 3035), S9852 [2OC]

Transportation: empower States with authority for most taxing and spending for highway programs and mass transit programs (S. 2861), S7929 [1AU]

Travel: 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]

Women: provide comprehensive pension protection (S. 2707), S6320, S6321 [28JN]

Reports

Assessment of the IRS and the Tax System: Charles O. Rossotti, IRS Commissioner, S11070-S11075 [14NO]

Qualified Family-Owned Business Interests Deductions: Sirote & Permutt, P.C., S5410 [12JN]

Reports filed

Armed Forces Tax Fairness Act: Committee on Finance (Senate) (H.R. 5063) (S. Rept. 107-283), S8671 [17SE]

Back to School Tax Relief Act: Committee on Ways and Means (House) (H.R. 5193) (H. Rept. 107-650), H6228 [11SE]

Bankruptcy Abuse Prevention and Consumer Protection Act: Committee of Conference (H.R. 333) (H. Rept. 107-617), H5789 [25JY]

Community Solutions Act: Committee on Finance (Senate) (H.R. 7) (S. Rept. 107-211), S6867 [16JY]

Consideration of Conference Report on H.R. 333, Bankruptcy Abuse Prevention and Consumer Protection Act: Committee on Rules (House) (H. Res. 506) (H. Rept. 107-618), H5789 [25JY]

———Committee on Rules (House) (H. Res. 606) (H. Rept. 107-781), 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]

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]

Energy Tax Incentives Act: Committee on Finance (Senate) (S. 1979) (S. Rept. 107-140), S1394 [1MR]

Guam Foreign Investment Equity Act: Committee on Energy and Natural Resources (Senate) (H.R. 309) (S. Rept. 107-173), S5956 [24JN]

Improving Access to Long-Term Care Act: Committee on Ways and Means (House) (H.R. 4946) (H. Rept. 107-572), H4604 [15JY]

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]

PILT and Refuge Revenue Sharing Permanent Funding Act: Committee on Energy and Natural Resources (Senate) (S. 454) (S. Rept. 107-190), S6318 [28JN]

———Committee on Resources (House) (H.R. 1811) (H. Rept. 107-688), H6692 [25SE]

Retirement Savings and Security Act: Committee on Ways and Means (House) (H.R. 5558) (H. Rept. 107-733), H7737 [9OC]

Reversing the Expatriation of Profits Offshore Act: Committee on Finance (Senate) (S. 2119) (S. Rept. 107-188), S6318 [28JN]

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 Shelter Transparency Act: Committee on Finance (Senate) (S. 2498) (S. Rept. 107-189), S6318 [28JN]

Tax Treatment of Bonds and Other Obligations Issued by American Samoa: Committee on Resources (House) (H.R. 1448) (H. Rept. 107-417), H1532 [23AP]

———Committee on the Judiciary (House) (H.R. 1448) (H. Rept. 107-417), H2660 [20MY]

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]

Rulings of the Chair

Adoption: treatment of expenses (H.R. 622), S88 [24JA], S115 [25JA]

Bankruptcy: amend laws (H.R. 333), conference report, H8825 [14NO]

Economic Growth and Tax Relief Reconciliation Act: make marriage penalty relief provisions permanent (H.R. 4019), H3531, H3532 [13JN]

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

Statements

Extend and Strengthen Procedures to Maintain Fiscal Accountability and Responsibility: Concord Coalition, S5817 [20JN]

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]

Simple Truths About the Budget and the Debt, H1443 [18AP]

Taxation of Minors: Keith Blow, Jessica Oakes, Jessica Davis, Shirlaine Miller, and Ruhin Yuridulla, H3142 [4JN]

U.S.-Russia Partnership—A New Time a New Beginning: Several Representatives, H2828-H2834 [21MY]

Studies

Less Than Zero—Enron's Corporate Income Tax Payments: Citizens for Tax Justice (organization), S736 [13FE]

Summaries

Biological, Chemical and Radiological Weapons Countermeasures Research Act (S. 3148), S10724 [17OC]

Charity Aid, Recovery, and Empowerment (CARE) Act (S. 1924), S555 [8FE]

Ending the Double Standard for Stock Options Act (S. 1940), S737 [13FE]

Holocaust Restitution Tax Fairness Act (H.R. 4823), H3092 [4JN]

Rank and File Stock Option Act (S. 2877), S7945 [1AU]

Social Security Plus Account Act (S. 2693), S6255 [27JN]

Social Security Program Protection Act (H.R. 4070), S11344-S11351 [18NO]

Supplemental Appropriations for Further Recovery From and Response to Terrorist Attacks (H.R. 4775): Gregg Amendment (Extend and Strengthen Procedures To Maintain Fiscal Accountability and Responsibility), S5006 [5JN]

Tax Haven and Abusive Tax Shelter Reform Act (S. 2339), S3471 [26AP]

Surveys

Employee Stock Options Should Be Expensed on Income Statements: Association for Investment Management Research, S740 [13FE]

Tables

Additional gasoline costs from proposed renewable fuels standards for 2003-2007, S2514 [11AP]

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 President Bush, Democratic leadership, and Republican Senate passed budgets (2002-2011), S7423 [26JY]

Comparison of State Federal Medicaid assistance percentages and temporary health assistance under several economic stimulus proposals, S205 [29JA]

Costs of tax bills passed by the House of Representatives, H5114 [23JY]

Debt owed to Federal trust funds, H1443 [18AP]

Debt to the penny, S9818 [2OC]

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]

Political candidates appearing before religious congregations, H6918 [1OC]

Revenue effects of H.R. 2143, Permanent Death Tax Repeal Act, S7261 [24JY]

Trust funds used to balance the budget, S155 [28JA]

Testimonies

Outlook for the Federal Budget and Implications for Fiscal Policy: Alan Greenspan, FRS, S9816-S9818 [2OC]

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. 606, consideration of conference report on H.R. 333, Bankruptcy Abuse Prevention and Consumer Protection Act, H8742 [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. 1448, tax treatment of bonds and other obligations issued by American Samoa, H6518 [24SE]

H.R. 2143, Permanent Death Tax Repeal Act, H3249 [6JN]

H.R. 2357, Houses of Worship Political Speech Protection Act, H6913 [1OC]

H.R. 3090, Job Creation and Worker Assistance Act, S1659-S1670 [7MR]

H.R. 3100, expand areas designated as renewal communities based on new census data, H7133 [7OC]

H.R. 3762, Pension Security Act, H1217-H1233 [11AP]

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. 4070, Social Security Program Protection Act, H3888-H3895 [25JN]

H.R. 4156, Clergy Housing Allowance Clarification Act, H1299 [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. 5203, Education Savings and School Excellence Permanence Act, H6022 [4SE]

H.R. 5557, Armed Forces Tax Fairness Act, H7164 [7OC]

H.R. 5596, exempt State and local political committees from certain notification and reporting requirements applicable to political organizations, H8011-H8013 [16OC]

H.R. 5603, provide that no organization providing support to terrorists shall be qualified for tax-exempt status, H7965 [16OC], H8032 [21OC]

H.R. 5728, Tax Administration Reform Act, H8929-H8935 [14NO]

S. 1903, Business Retained Income During Growth and Expansion (BRIDGE) Act, S182 [28JA]

S. 1915, tax treatment of natural gas distribution lines, S489 [7FE]

S. 1924, Charity Aid, Recovery, and Empowerment (CARE) Act, S546-S555 [8FE]

S. 1957, expand areas designated as renewal communities based on new census data, S898 [15FE]

S. 1969, Pension Security Act, S1213-S1216 [26FE]

S. 1971, National Employee Savings and Trust Equity Guarantee Act, S1254-S1257 [27FE]

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. 2006, clarify eligibility of certain expenses for low-income housing tax credit, S1784 [12MR]

S. 2022, Small Business Investment Company Capital Access Act, S1979 [15MR]

S. 2084, clarify the exemption from tax for small property and casualty insurance companies, S2487 [10AP]

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. 2130, allow self-employed individuals to deduct health insurance costs in computing self-employment taxes, S2679 [15AP]

S. 2131, adjust for inflation dollar amounts used to calculate tax credit for the elderly and permanently disabled, S2679 [15AP]

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. 2339, Tax Haven and Abusive Tax Shelter Reform Act, S3468-S3471 [26AP]

S. 2429, allow full deduction of costs incurred in the preparation of an individual tax return, S3572 [30AP]

S. 2486, Fair Advertising and Increased Research (FAIR) Act, S4077 [8MY]

S. 2498, Tax Shelter Transparency Act, S4159-S4163 [9MY]

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. 2726, treat certain motor vehicle dealer transitional tax assistance as an involuntary conversion, S6708 [12JY]

S. 2761, tax treatment of charitable use of passenger automobiles, S7107 [19JY]

S. 2816, Foreign and Armed Services Tax Fairness Act, S7499 [29JY]

S. 2825, allow a tax credit for contributions to congressional candidates, S7583 [30JY]

S. 2877, Rank and File Stock Option Act, S7945 [1AU]

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. 2994, Estate Tax Repeal Acceleration (ExTRA) for Family-Owned Businesses and Farms Act, S9119-S9121 [24SE]

S. 3035, Eliminating Profiteering Through Illegal Cigarette Sales (EPICS) Act, S9852-S9854 [2OC]

S. 3054, No Taxation Without Representation Act, S9910 [3OC]

S. 3073, encourage establishment of Johnny Michael Spann Patriot Trusts, S10119 [8OC]

S. 3112, Telecommunications Ownership Diversification Act, S10447-S10449 [15OC]

S. 3133, Maximum Economic Growth for America Through Highway Funding Part II (MEGA Fund Part II) Act, S10694 [17OC]

S. 3154, combat fuel excise tax fraud, S10890 [13NO]

Transcripts

Budget Reconciliation Process: Committee on the Budget (Senate), S891-S893 [15FE]