INVESTMENTS

Amendments

Community service: provide incentives for communities and individuals to serve those in need, improve public disclosure by certain organizations, and enhance ability of low-income individuals to build assets (S. 476), S4975 [8AP], S5094 [9AP]

Economic Growth and Tax Relief Reconciliation Act: make repeal of estate taxes permanent (H.R. 8), H5502 [18JN]

———make repeal of estate taxes permanent (H.R. 8), consideration (H. Res. 281), H5482 [18JN]

Financial institutions: reform the Federal deposit insurance system (H.R. 522), H2587 [1AP], H2619 [2AP]

Immigration: extend duration of the immigrant investor regional center program (S. 1642), S12473, S12476 [3OC]

Pensions: change the 30-year treasury bond rate to a composite corporate rate (H.R. 3108), H9251 [7OC], H9294 [8OC]

———provide additional protection to participants in individual account plans and promote investment advice (H.R. 1000), H4013, H4014 [13MY], H4073 [14MY]

———provide additional protection to participants in individual account plans and promote investment advice (H.R. 1000), consideration (H. Res. 230), H4039 [14MY]

Taxation: provide incentives for economic recovery (H.R. 2), S6738, S6739, S6740 [20MY], H3858 [8MY], H3887, H3940 [9MY]

———provide incentives for economic recovery (H.R. 2), consideration of conference report (H. Res. 253), H4715 [22MY]

———provide incentives for economic recovery (H.R. 2), consideration of conference report—same-day consideration (H. Res. 249), H4562 [22MY]

———provide incentives for economic recovery (S. 2), S6031 [12MY]

———provide incentives for economic recovery (S. 1054), S6143 [13MY], S6152, S6154, S6164, S6176, S6178, S6188, S6195, S6197, S6201, S6210, S6214, S6216, S6217, S6239, S6241, S6246, S6266, S6268, S6269, S6270, S6271, S6272, S6274, S6275, S6289, S6290, S6291, S6292, S6293, S6294, S6296, S6298, S6300, S6301, S6316, S6317, S6318, S6320, S6321, S6322, S6323, S6324, S6326, S6329, S6330, S6331, S6333, S6334, S6335, S6337, S6338, S6342, S6343, S6345, S6367, S6384, S6388, S6403 [14MY], S6409, S6422, S6426, S6432, S6434, S6435, S6437, S6438, S6439, S6441, S6442, S6443, S6451, S6452, S6454, S6455, S6456, S6518, S6520, S6522, S6523, S6524, S6525, S6526, S6527, S6528, S6529, S6530, S6531, S6532, S6533, S6548, S6549, S6551, S6552, S6553, S6556, S6562, S6564 [15MY]

———treatment of amounts contributed to medical savings accounts and unused nontaxable benefits under cafeteria plans and flexible spending arrangements (H.R. 2596), consideration (H. Res. 299), H5963 [26JN]

———treatment of the sale of a principal residence, and death gratuity payments, by a member of the uniformed services (H.R. 1307), S4532 [27MR]

Analyses

Jobs and Growth Reconciliation Tax Act (H.R. 2), H3829-H3832 [8MY]

Appointments

Conferees: H.R. 2, Jobs and Growth Tax Relief Reconciliation Act, S6475 [15MY], H4542 [22MY]

Articles and editorials

Another Greenspan Social Security Reform?, S3402 [10MR]

Economy—More Financial Jobs Go Offshore, S5797 [7MY]

Estate Tax Compromise Sought—House Set To Pass Repeal, but Supporters Know Senate Votes Aren't There, H5496 [18JN]

Even Luckier Duckies, S7226 [3JN]

Greenspan Says Tax Cut Without Spending Reductions Could Be Damaging, S5794 [7MY]

Investors First, H11544 [19NO]

Iraq Business Deals May Be Invalid, Law Experts Warn, H10233 [30OC]

Irrelevant Proposal, H35 [7JA]

Read My Lips, E1257 [13JN]

Regulation Begins at Home, H11542 [19NO]

Some Investors Could Trim Their Tax Bills to Near Zero, H4732 [22MY]

Stubborn Stagnation, S5796 [7MY]

Washington's Wild Ways Choke Recovery, S5796 [7MY]

What if a Pension Shift Hit Lawmakers, Too?, E447 [12MR]

Bills and resolutions

Aroostook County, ME: modify empowerment zone boundaries (see S. 299), S1871 [4FE] (see H.R. 3448), H10457 [5NO]

Bankruptcy: include bonuses and other extraordinary or excessive compensation of corporate officers and violators of securities and accounting laws in bankruptcy estates (see S. 832), S5059 [9AP]

Bennington, Rita: provide for special application of certain tax laws relative to the sale of a principal residence following Hurricane Iniki (see S. 72), S36 [7JA]

Bretton Woods Agreement Act: sunset (see H.R. 2780), H7085 [17JY]

Business and industry: permit biomedical research corporations to engage in certain equity financings without incurring limitations on net operating loss carryforwards and certain built-in losses (see S. 1773), S13053 [22OC] (see H.R. 2968), H7784 [25JY]

———require disclosure of insider sales of stock of publicly held companies be filed electronically (see H.R. 600), H321 [5FE]

———require mandatory expensing of stock options granted to executive officers (see S. 1890), S15187 [19NO] (see H.R. 3574), H12306 [21NO]

———review accounting treatment and adopt generally accepted accounting principles for the treatment of employee stock options (see S. 181), S1068 [16JA]

Capital Construction Fund: provide for qualified withdrawals for fishermen leaving the industry and for the rollover to individual retirement plans (see S. 1193), S7476 [5JN] (see H.R. 2360), H5043 [5JN]

China, People's Republic of: urge fair resolution of claims of U.S. citizens who hold defaulted Chinese Government bonds (see H. Con. Res. 60), H1465 [27FE]

Colleges and universities: tribute to Independent 529 Plan for assisting families in paying for tuition (see H. Res. 378), H8905 [24SE]

Community development: correct certain inequities in the second round of designation of empowerment zones and enterprise communities (see H.R. 593), H320 [5FE]

———provide grant funding for additional empowerment zones and enterprise communities (see S. 586), S3504 [11MR]

Community service: provide incentives for communities and individuals to serve those in need, improve public disclosure by certain organizations, and enhance ability of low-income individuals to build assets (see S. 256), S1812 (see S. 272), S1813 [30JA] (see S. 476), S2920 [27FE]

Computers: enhance investor confidence by providing investors with easy online access to complete information about securities firms and their brokers (see H.R. 957), H1460 [27FE]

Corporations: prevent corporate auditors from providing tax shelter services to their audit clients (see S. 1767), S12969 [21OC] (see H.R. 3599), H12307 [21NO]

Dept. of the Treasury: establish a pilot national public service multimedia campaign to enhance the state of financial literacy in the U.S. (see H.R. 3294), H9477 [15OC]

———prohibit use of surplus funds to make any investment in securities, other than Government and municipal securities (see H.R. 165), H57 [7JA]

Economic Growth and Tax Relief Reconciliation Act: make repeal of estate taxes permanent (see H.R. 8), H5364 [12JN] (see H.R. 57), H53 (see H.R. 139), H56 (see H.R. 158), H57 [7JA]

———make repeal of estate taxes permanent (H.R. 8), consideration (see H. Res. 281), H5467 [17JN]

Economy: provide unemployment assistance, tax relief, fiscal assistance to State and local governments, and jobs and security through infrastructure investment (see H.R. 396), H217 [28JA]

Education: improve financial literacy and education programs and facilitate cooperation between governmental units and the private sector by establishing a national strategy for assuring financial education (see H.R. 3520), H11650 [19NO]

ERISA: improve disclosure of funding status of single-employer pension plans (see H.R. 3005), H7948 [4SE]

———joint trusteeship of single-employer pension plans (see H.R. 323), H137 [8JA]

FDIC: provide coverage for municipal deposits (see H.R. 453), H242 [29JA]

Federal Deposit Insurance Act: clarify applicable rates of interest and other charge limitations (see S. 904), S5342 [11AP]

Federal employees: establish a precious metals investment option in the Thrift Savings Fund (see H.R. 3101), H8283 [16SE]

Financial institutions: clarify the citizenship of Federal savings associations for purposes of Federal court jurisdiction (see S. 1812), S13802 [3NO]

———exempt attorneys from privacy provisions of the law repealing restrictions on the affiliation of banks, securities firms, and insurance companies (see H.R. 781), H700 [13FE]

———increase interaccount transfers from business accounts and require the FRS to pay interest on certain reserves (see S. 553), S3252 [6MR] (see S. 1967), S15975 [25NO] (see H.R. 758), H698 [13FE]

———merge bank and savings association deposit insurance funds and reform the Federal deposit insurance system (see S. 229), S1736 [29JA]

———protect customers whose identities are stolen from financial institutions (see H.R. 818), H702 [13FE]

———provide an exemption from certain requirements under the Gramm-Leach-Bliley Act (see H.R. 3681), H12919 [8DE]

———provide for direct and accurate compensation to financial institutions for providing various critical depositary and financial agency services for or on behalf of the U.S. (see H.R. 3183), H8949 [25SE]

———reform the Federal deposit insurance system (see H.R. 522), H274 [4FE]

———repeal prohibition on payment of interest on demand deposits (see H.R. 859), H704 [13FE]

———require disclosure of financial relationships between brokers and mutual fund companies and of certain brokerage commissions paid by mutual fund companies (see S. 1822), S14031 [5NO]

———strengthen consumer control over use and disclosure of personal financial and health information (see S. 1458), S9959 [25JY]

Financial Literacy and Education Coordinating Committee: establish (see S. 1470), S10045 [28JY]

Financial Literacy for Youth Month: designate (see S. Res. 48), S1977 [5FE] (see H. Res. 127), H1641 [5MR]

Financial Markets Oversight Commission: establish (see H.R. 1109), H1678 [6MR]

Financial Planning Week: support goals and ideals (see H. Con. Res. 176), H3974 [9MY]

Government National Mortgage Association: allow the guarantee of securities backed by Rural Housing Service guaranteed loans (see H.R. 2740), H6868 [15JY]

Government regulations: prevent the practice of late trading by mutual funds (see S. 1958), S15975 [25NO]

Health: tax treatment of certain medical savings accounts and provide for medical freedom accounts under the Medicaid and State Children's Health Insurance Program (see H.R. 2114), H4203 [15MY]

Housing: expand homeownership in States having high housing costs (see H.R. 3507), H11391 (see H.R. 3507), H11514 [18NO]

———extend registration and reporting requirements of the Federal securities laws to certain housing-related Government-sponsored enterprises (see H.R. 2022), H3761 [7MY]

———provide for one percent FHA mortgage loan downpayments for teachers and public safety officers to purchase homes within employing jurisdictions (see S. 1849), S14451 [11NO]

Immigration: extend duration of the immigrant investor regional center program (see S. 1642), S11832 [23SE]

Infrastructure: invest funds to restore the economy and to enhance security of transportation and environmental facilities (see S. 1409), S9414 [15JY] (see H.R. 2615), H6261 [26JN]

Iraq: establish program to foster private U.S. investment in Iraqi schools and hospitals through adopt-a-school and adopt-a-hospital initiatives (see H. Res. 455), H11651 [19NO]

Jobs and Growth Tax Relief Reconciliation Act: make increase in expensing of certain depreciable assets by small businesses permanent (see H.R. 2638), H6262 [26JN]

———make reduction in capital gains rates for individuals permanent (see H.R. 2635), H6262 [26JN]

———make the treatment of dividend income as capital gains permanent (see H.R. 2332), H4977 [4JN]

Medicare: eliminate privatization, improve prescription drug benefit, and repeal health savings accounts (see S. 1992), S16120 [9DE]

———limit hospital ownership exception to physician self-referral restrictions to interests purchased on terms generally available to the public (see H.R. 1539), H2585 [1AP]

Minnesota: encourage the use of medical savings accounts by certain current and retired public employees (see S. 729), S4512 [27MR] (see H.R. 1670), H2938 [8AP]

National Foundation for the Study of Holocaust Assets: establish (see S. 1184), S7381 [4JN]

Native American Capital Development Corp.: establish (see S. 519), S3162 [5MR]

Native Americans: authorize tribes to coordinate and integrate Federal funding dedicated to the development of communities (see S. 1528), S10618 [31JY]

OPIC: reauthorize (see S. 1824), S14031 [5NO] (see H.R. 3145), H8490 [23SE]

Pensions: change the 30-year treasury bond rate to a composite corporate rate (see H.R. 3108), H8380 [17SE]

———change the 30-year treasury bond rate to a composite corporate rate and establish a commission on defined benefit plans (see S. 1550), S10618 [31JY]

———ensure adequate funding of pension plans (see S. 1610), S11416 [11SE]

———promote the provision of retirement investment advice to workers managing their retirement income assets (see S. 1698), S12277 [1OC]

———protect employee benefits in defined benefit plans and enforce age discrimination requirements that apply to conversion of pension plans to cash balance plans (see S. 825), S4957 [8AP] (see H.R. 1677), H2938 [8AP]

———protect retirement security of workers by ensuring assets are adequately diversified and providing workers with access to information about their plans (see S. 9), S35 [7JA]

———provide additional protection to participants in individual account plans and promote investment advice (see H.R. 1000), H1462 [27FE]

———provide additional protection to participants in individual account plans and promote investment advice (H.R. 1000), consideration (see H. Res. 230), H4010 [13MY]

Public utilities: revise regulatory policies governing public utility holding companies (see H.R. 1627), H2821 [3AP]

Rural areas: reward the hard work and risk of individuals who live in and help preserve small, rural towns (see S. 602), S3620 [12MR] (see H.R. 1686), H3051 [9AP] (see H.R. 2194), H4528 [21MY]

Rural Renaissance Corp.: establish to revitalize rural America (see S. 1796), S13516 [29OC]

SBA: expand the HUBZone program to include difficult development areas (see S. 961), S5541 [30AP]

SEC: augment emergency authority (see H.R. 657), H389 [11FE]

———enhance authority to investigate, punish, and deter securities laws violations and improve ability to return funds to defrauded investors (see H.R. 2179), H4527 [21MY]

———prevent publicly traded corporations from issuing stock options to top management in a manner detrimental to long-term interest of shareholders (see S. 690), S4275 [21MR]

———provide authority to impose civil money penalties in administrative proceedings for violations of securities laws (see S. 183), S1068 [16JA]

———provide protection for investors, increase confidence in the capital markets system, and streamline the hiring process for certain employment positions in the SEC (see S. 496), S3027 [3MR] (see H.R. 658), H389 [11FE]

———require enhanced disclosures of employee stock options and require study on economic impact of broad-based employee stock option plans (see S. 979), S5650 [1MY] (see H.R. 1372), H2268 [20MR]

Securities: improve transparency relative to fees and costs that mutual fund investors incur and improve corporate governance of mutual funds (see S. 1971), S15975 [25NO] (see H.R. 2420), H5265 [11JN]

———increase cap on qualified small issue bonds (see H.R. 1152), H1680 [6MR]

———repeal certain laws that limit private securities actions (see H.R. 636), H322 [5FE]

Senior citizens: establish grant program to provide financial and retirement education programs to reduce financial abuse and fraud among mid-life and older individuals (see S. 386), S2456 [13FE]

Small business: develop a pilot program for credit enhancement guarantees on pools of non-SBA loans (see S. 1713), S12448 [3OC]

———provide incentives for investment (see H.R. 3170), H8905 [24SE]

Small Business Investment Act: extend (see S. 1895), S15187 [19NO]

———reauthorize (see H.R. 2802), H7225 [21JY]

Social Security: allow diversion of percentage of payroll tax payments into personal investment plans and extend the Old-Age, Survivors, and Disability Insurance Program (see S. 1878), S15061 [18NO]

———allow waiver of old-age insurance benefits, provide tax deductions based on the value of such benefits, and ensure that certain Trust Fund investments bear interest at the prevailing private sector rate (see H.R. 3279), H9376 [8OC]

———invest trust funds in marketable interest-bearing securities and insured certificates of deposit, and protect trust funds from public debt limit (see H.R. 96), H55 (see H.R. 219), H59 [7JA]

———provide for personal retirement savings accounts, increase individual control over retirement income, protect surpluses, and reform certain benefits (see H.R. 3055), H8174 [10SE]

SSI: increase incentives for working, saving, and pursuing an education (see H.R. 2187), H4527 [21MY]

Taxation: adjust capital gains treatment of art and collectibles and provide a deduction for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (see S. 242), S1736 [29JA] (see S. 1792), S13377 [28OC]

———allow a deduction for certain distributions from a controlled foreign corporation to encourage personnel and economic investments by companies (see H.R. 1162), H1681 [6MR]

———allow a lump sum contribution to Coverdell education savings accounts whenever the contribution limit is increased (see H.R. 3230), H9213 [2OC]

———allow a recovery period for depreciation of motorsport entertainment complexes (see S. 1524), S10618 [31JY] (see H.R. 2900), H7781 [25JY]

———allow an income tax credit to holders of bonds issued to finance land and water reclamation of abandoned mine land areas (see H.R. 419), H218 [28JA]

———allow businesses to expense qualified security devices (see H.R. 1259), H1900 [13MR]

———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. 182), S1068 [16JA] (see H.R. 626), H321 [5FE]

———allow deduction to corporations for dividends paid (see H.R. 312), H137 [8JA]

———allow deduction to corporations for dividends paid and exclusion of dividends for individuals (see H.R. 178), H58 [7JA]

———allow exclusion of tax-exempt bonds issued for health care or educational purposes in determination of interest expenses of financial institutions (see H.R. 661), H389 [11FE]

———allow Farm and Ranch Risk Management Accounts (see H.R. 927), H1394 [26FE]

———allow increase in the minimum credit against alternative minimum tax where stock acquired pursuant to incentive stock options is sold or exchanged at a loss (see S. 503), S3086 [4MR]

———allow individuals to defer recognition of reinvested capital gains distributions from regulated investment companies (see H.R. 496), H244 [29JA] (see H.R. 1989), H3682 [6MY]

———allow investment of certain coins in individual retirement accounts and other individually directed pension plan accounts (see S. 935), S5483 [29AP] (see H.R. 1820), H3353 [11AP]

———allow legally separated individuals to exclude U.S. savings bond income from gross income if used to pay higher education expenses (see H.R. 651), H327 [7FE]

———allow penalty-free distributions from qualified retirement plans on account of the death or disability of the participant's spouse (see H.R. 64), H54 [7JA]

———allow penalty-free withdrawals from individual retirement plans for adoption expenses (see H.R. 584), H320 [5FE]

———allow use of principal repayments to issue additional mortgages and modify price limitations under the mortgage revenue bond program and change income limit for housing credit program (see S. 595), S3504 [11MR] (see H.R. 284), H136 [8JA]

———apply look-thru rules for purposes of the foreign tax credit limitation to dividends from foreign corporations not controlled by a domestic corporation (see S. 914), S5343 [11AP]

———assist individuals who have lost their 401(k) savings to make additional retirement savings through individual retirement account contributions (see S. 629), S3803 [17MR] (see H.R. 2240), H4735 [22MY]

———capital gains rates (see H.R. 2081), H4011 [13MY]

———clarify treatment of incentive stock options and employee stock purchases (see S. 206), S1479 [23JA] (see S. 697), S4325 [24MR] (see H.R. 286), H136 [8JA]

———compute the deduction for depreciation of certain property on a neutral cost recovery basis (see H.R. 1339), H1954 [18MR]

———creation of a new class of bonds for new school construction (see H.R. 740), H461 [12FE]

———deny a deduction for securities-related fines, penalties, and other amounts, and transfer revenues resulting from such denial to Fair Funds for the relief of victims (see S. 1975), S15975 [25NO]

———eliminate double taxation of dividends (see H.R. 50), H53 [7JA] (see H.R. 326), H138 [8JA]

———eliminate estate taxes (see S. 13), S2522 [14FE]

———eliminate marriage penalty in contribution rules for Roth individual retirement accounts (see H.R. 3606), H12308 [21NO]

———eliminate noncorporate capital gains tax (see H.R. 301), H137 [8JA]

———encourage investing of foreign earnings within the U.S. for productive business purposes (see S. 596), S3504 [11MR] (see H.R. 767), H699 [13FE]

———enhance the portability of retirement benefits (see H.R. 518), H268 [31JA]

———ensure dividend and interest income of individuals not be taxed at rates in excess of the maximum capital gains rate (see S. 26), S35 [7JA]

———ensure dividend income of individuals not be taxed at rates in excess of the maximum capital gains rate (see S. 25), S35 [7JA]

———exclude dividends received by individuals from gross income (see S. 24), S35 [7JA] (see H.R. 225, 226), H59 [7JA]

———exclude from gross income a percentage of lifetime annuity payments (see H.R. 2458), H5365 [12JN]

———exclude from gross income certain interest amounts received by individuals (see H.R. 1163), H1681 [6MR]

———exclude from gross income interest received on loans secured by agricultural real property (see S. 1263), S7876 [13JN]

———exclusion from gross income for family-to-family sale of farm businesses (see H.R. 457), H242 [29JA]

———expand bonus depreciation to expensing (see H.R. 771), H699 [13FE]

———expand depreciation benefits available to small businesses for new business investment and equipment (see S. 158), S288 [14JA] (see H.R. 179), H58 [7JA]

———expand S corporation eligibility for banks (see S. 850), S5173 [10AP] (see H.R. 714), H460 [12FE]

———expand special depreciation allowance (see S. 879), S5174 [10AP]

———extend certain expiring provisions of the Internal Revenue Code (see S. 1896), S15187 [19NO]

———extend temporary repeal of estate taxes pending enactment of a permanent repeal (see S.J. Res. 20), S13134 [23OC] (see S.J. Res. 21), S13209 [24OC]

———improve tax equity for military personnel (see S. 289), S1871 [4FE] (see S. 351), S2187 [11FE] (see H.R. 662), H389 [11FE]

———increase and modify the exclusion for qualified small business stock and reduce the depreciation recovery period for certain restaurant buildings (see S. 106), S132 [9JA]

———increase expensing for small business and allow small business to compute the deduction for depreciation of certain property on a neutral cost recovery basis (see H.R. 1079), H1639 [5MR]

———increase expensing limits of small businesses for new business investment and equipment (see H.R. 224), H59 [7JA]

———increase limitation on contributions to simple retirement accounts (see H.R. 2375), H5044 [5JN]

———inflation adjustment of the dollar limitation on the exclusion of gain on the sale of a principal residence (see H.R. 667), H390 [11FE]

———issuance of tax-exempt bonds by Indian tribal governments (see H.R. 386), H171 [27JA]

———issuance of tax-exempt bonds for certain air and water pollution control facilities and application of volume caps for private activity bonds for such facilities and water and sewage facilities (see S. 1917), S15406 [21NO] (see H.R. 3042), H8081 [9SE]

———make alternative minimum tax exemption increase permanent (see S. 102), S37 [7JA]

———modify at-risk rules for publicly traded nonrecourse debt (see H.R. 451), H242 [29JA]

———modify treatment of qualified small issue bonds (see S. 756), S4629 [1AP] (see H.R. 882), H1332 [25FE]

———modify unrelated business income limitation on investment in certain debt-financed properties (see S. 855), S5173 [10AP] (see H.R. 739), H461 [12FE]

———permanent repeal of estate tax on family-owned businesses and farms (see S. 34), S35 [7JA] (see H.R. 2513), H5551 [18JN]

———permit cooperatives to pay dividends on preferred stock without reducing patronage dividends (see S. 785), S4824 [3AP] (see H.R. 1671), H2938 [8AP]

———permit use of proceeds of tax exempt private activity bonds for community and water facility loans guaranteed under the Consolidated Farm and Rural Development Act (see H.R. 2648), H6263 [26JN]

———provide a credit for charitable contributions to education investment organizations that provide assistance for elementary and secondary education (see H.R. 2234), H4735 [22MY]

———provide a credit to promote homeownership and community development (see S. 198), S1245 [21JA] (see S. 875), S5173 [10AP] (see H.R. 839), H703 [13FE]

———provide a one-time increase in the amount excludable from the sale of a principal residence by taxpayers of a certain age (see H.R. 1922), H3635 [1MY]

———provide a shorter recovery period for the depreciation of certain leasehold improvements (see S. 576), S3369 [7MR] (see H.R. 1634), H2821 [3AP]

———provide a shorter recovery period for the depreciation of certain restaurant buildings (see S. 973), S5650 [1MY] (see H.R. 571), H319 [5FE]

———provide credit for farmers' investments in value-added agriculture (see H.R. 136), H56 [7JA]

———provide for a tax deferral on gain from the sale of certain telecommunications businesses or tax incentives to promote ownership diversity (see S. 267), S1813 [30JA] (see H.R. 2044), H3972 [9MY]

———provide for an enhanced deduction for qualified residence interest on acquisition indebtedness for heritage homes (see H.R. 2785), H7085 [17JY]

———provide for Small Business Protection Accounts (see H.R. 2591), H5814 [24JN]

———provide incentives for economic recovery (see S. 1054), S6070 [13MY]

———provide incentives for economic recovery (H.R. 2), consideration (see H. Res. 227), H3855 [8MY]

———provide incentives for economic recovery (H.R. 2), consideration of conference report (see H. Res. 253), H4733 [22MY]

———provide incentives for economic recovery (H.R. 2), consideration of conference report—same-day consideration (see H. Res. 249), H4527 [21MY]

———provide incentives for investing in companies involved in space-related activities (see H.R. 914), H1333 [25FE]

———provide incentives for rural development (see H.R. 2972), H7784 [25JY]

———provide incentives for the ownership and control of corporations by employees (see H.R. 913), H1333 [25FE]

———provide tax relief for the conversion of cooperative housing corporations into condominiums (see S. 58), S36 [7JA] (see H.R. 1383), H2268 [20MR]

———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. 940), H1395 [26FE]

———reduce capital gains rates (see H.R. 311), H137 [8JA]

———reduce capital gains rates and allow exclusion of dividends for individuals (see H.R. 170), H57 [7JA]

———reduce capital gains rates and index the basis of certain assets (see H.R. 44), H53 [7JA]

———reduce estate and gift tax rates (see H.R. 2502), H5551 [18JN]

———reduce estate and gift tax rates, increase exclusion equivalent and establish inflation adjustment for the unified credit, and increase gift tax exclusion (see H.R. 2480), H5407 [16JN]

———reduce estate tax rates and increase exclusion equivalent and establish inflation adjustment for the unified credit (see H.R. 2481), H5407 [16JN] (see H.R. 2682), H6464 [9JY]

———reduce individual capital gains rates (see H.R. 42), H53 [7JA]

———reduce the individual maximum rate of tax on certain unrecaptured gain (see H.R. 1514), H2514 [31MR]

———reform Internal Revenue Code (see H. Con. Res. 141), H2938 [8AP]

———remove the requirement of a mandatory beginning date for distributions from individual retirement accounts (see H.R. 315), H137 [8JA]

———remove the requirement of a mandatory beginning date for distributions from individual retirement accounts and elective deferrals under qualified cash or deferred arrangements (see H.R. 2340), H4977 [4JN]

———repeal corporate income tax and estate and gift taxes, impose flat tax on earned income of individuals, and provide amnesty for tax liability from prior taxable years (see H.R. 1789), H3351 [11AP]

———repeal dollar limitation on contributions to funeral trusts (see H.R. 1727), H3301 [10AP]

———repeal estate, gift, and generation-skipping transfer taxes (see H.R. 51), H53 [7JA]

———repeal estate and generation-skipping transfer taxes (see S. 169), S848 [15JA]

———repeal excise tax on the net investment income of tax-exempt foundations (see H.R. 199), H58 [7JA]

———repeal provisions that limit the interest deduction on refinanced home mortgage indebtedness to the amount of the indebtedness being refinanced (see H.R. 171), H57 [7JA]

———restore applicability of estate tax to estates over a certain amount and a maximum rate, and deposit revenues from estate tax into Social Security trust funds (see H.R. 2532), H5662 [19JN]

———restore estate tax and repeal carryover basis rule, increase estate and gift tax unified credit, and reduce rate of estate and gifts taxes to the generally applicable capital gains rates (see H.R. 2610), H6261 [26JN]

———S corporation reform (see H.R. 1896), H3570 [30AP]

———simplify Internal Revenue Code through revenue neutral proposals (see H.R. 1939), H3636 [1MY]

———stimulate economic development by enhancing the availability and benefits of small issue bonds (see H.R. 1140), H1680 [6MR]

———temporarily exclude long-term capital gain from the gross income of individuals (see H.R. 462), H242 [29JA]

———treat distributions from publicly traded partnerships as qualifying income of regulated investment companies (see S. 752), S4629 [1AP] (see H.R. 1536), H2585 [1AP]

———treat spaceports like airports under exempt facility bond rules (see H.R. 644), H322 [5FE]

———treatment of amounts contributed to medical savings accounts and unused nontaxable benefits under cafeteria plans and flexible spending arrangements (see H.R. 2351), H5043 [5JN] (see H.R. 2596), H5928 [25JN]

———treatment of amounts contributed to medical savings accounts and unused nontaxable benefits under cafeteria plans and flexible spending arrangements (H.R. 2596), consideration (see H. Res. 299), H5928 [25JN]

———treatment of bonds and other obligations issued by American Samoa (see H.R. 982), H1461 [27FE]

———treatment of bonds originally issued to finance governmental facilities used for essential governmental functions (see S. 271), S1813 [30JA] (see H.R. 1076), H1515 [4MR]

———treatment of capital gains, interest and dividends, and repeal tax increase on Social Security benefits (see H.R. 1780), H3351 [11AP]

———treatment of capital losses by individuals (see H.R. 572), H319 [5FE]

———treatment of certain bonds issued by local governments in connection with delinquent real property taxes (see H.R. 1512), H2514 [31MR]

———treatment of certain reinvested gains by S corporations (see H.R. 1498), H2472 [27MR]

———treatment of corporate reorganization or division (see S. 933), S5483 [29AP]

———treatment of foreign investments through U.S. regulated investment companies (see H.R. 1669), H2938 [8AP]

———treatment of gain from the sale of a business closely held by an individual who has attained age 62 (see H.R. 1419), H2310 [25MR]

———treatment of gold, silver, and platinum in the same manner as stocks and bonds for purposes of maximum capital gains rates (see S. 611), S3729 [13MR] (see H.R. 574), H319 [5FE]

———treatment of gross income gain on the sale or exchange of certain property restricted to use as farmland (see H.R. 159), H57 [7JA]

———treatment of Indian tribal governments relative to issuance of tax-exempt governmental bonds (see S. 1526), S10618 [31JY] (see H.R. 1421), H2310 [25MR]

———treatment of individual investment accounts (see H.R. 3397), H10129 [29OC]

———treatment of individual retirement accounts relative to charitable contributions (see S. 209), S1479 [23JA] (see S. 283), S1871 [4FE] (see H.R. 2230), H4735 [22MY]

———treatment of policyholder dividends of mutual life insurance companies and policyholder surplus accounts (see S. 992), S5725 [5MY] (see H.R. 808), H701 [13FE]

———treatment of real estate investment trusts (see S. 1568), S10906 [1AU] (see H.R. 1890), H3570 [30AP]

———treatment of small businesses (see S. 842), S5059 [9AP]

———treatment of startup partnerships and S corporations (see H.R. 3225), H9130 [1OC]

———treatment of the sale of a principal residence, and death gratuity payments, by a member of the uniformed services (see H.R. 878), H1331 [25FE] (see H.R. 1307), H1952 [18MR]

———treatment of the sale of a principal residence, and death gratuity payments, by a member of the uniformed services (H.R. 878), consideration (see H. Res. 126), H1639 [5MR]

———treatment of the sale of a principal residence by, and death gratuity payments to, a member of the uniformed services (see H.R. 1664), H2937 [8AP]

———treatment of the sale of a principal residence by a member of the uniformed services or Foreign Service (see S. 284), S1871 [4FE]

———treatment of timber sales by landowners (see S. 968), S5650 [1MY] (see H.R. 974), H1461 [27FE]

———treatment of unused nontaxable benefits under cafeteria plans and flexible spending arrangements (see S. 1450), S9904 [24JY] (see H.R. 176), H57 [7JA] (see H.R. 1177), H1743 [11MR]

———waive early withdrawal penalty for distributions from qualified retirement plans to certain unemployed individuals who have attained age 50 (see H.R. 2784), H7085 [17JY]

Telecommunications Development Fund (investment corporation): improve (see H.R. 747), H461 [12FE]

Transportation: provide new infrastructure funding through Federal bonding to empower States and local governments to complete significant infrastructure projects across all modes of transportation (see S. 1109), S6978 [22MY]

Transportation Equity Act for the 21st Century: amend relative to NAFTA corridor planning and development and coordinated border infrastructure and safety (see H.R. 2220), H4734 [22MY]

Treaties and agreements: require that trade and investment agreements that are negotiated by the executive branch with other countries must comply with certain minimum standards (see S. Con. Res. 69), S11568 [16SE] (see H. Con. Res. 276), H8175 [10SE]

Urban areas: development of municipally-owned vacant lots by nonprofit community organizations into community open spaces or parks (see H.R. 2373), H5044 [5JN]

Veterans: clarify prohibition on assignment of veterans benefits to agreements regarding future receipt of compensation and educate veterans on available legitimate financial services (see S. 257), S1812 [30JA] (see H.R. 2975), H7784 [25JY]

———provide housing loan benefits for the purchase of residential cooperative apartment units (see S. 978), S5650 [1MY] (see H.R. 1935), H3636 [1MY]

Conference reports

Jobs and Growth Tax Relief Reconciliation Act (H.R. 2), H4625-H4706 [22MY]

Cost Estimates

Federal Deposit Insurance Reform Act (H.R. 522): CBO, H2606-H2608 [2AP]

Descriptions

Small Business Expensing Improvement Act (S. 158), S300 [14JA]

Letters

Accountant, Compliance, and Enforcement Staffing Act: Representative Oxley, Committee on Financial Services (House), H5423 [17JN]

———Representative Tom Davis, Committee on Government Reform (House), H5423 [17JN]

Death Tax Repeal Permanency Act: David J. Frederickson, National Farmers Union, H5508 [18JN]

———National Automobile Dealers Association, E1306 [19JN]

Enforcement of requirement that certain corporate officers certify financial reports: Daniel J. Bryant, Dept. of Justice, S5533 [30AP]

Federal Deposit Insurance Reform Act: Donald E. Powell, FDIC, H2609 [2AP]

Financial Accounting Standards Board independence: Eugene D. O'Kelly, KPMG LLP, E1848 [22SE]

Financial Literacy and Education Coordinating Act: H. Patrick Swygert, Howard University, S10061 [28JY]

———Michael W. Naylor, AARP, S10061 [28JY]

———Robert F. Duvall, National Council on Economic Education, S10061 [28JY]

———Travis B. Plunkett, Consumer Federation of America, S10060 [28JY]

Health Savings and Affordability Act: Ronald F. Pollack, Families USA (organization), H6001 [26JN]

———William Samuel, AFL-CIO, H6001 [26JN]

Jobs and Growth Reconciliation Tax Act: Thomas Zogg, H3882 [9MY]

Jobs and Growth Tax Relief Reconciliation Act: several Senators, S6472 [15MY]

———several State and local Government organizations, S6473 [15MY]

Mutual Fund Transparency Act: David Certner, AARP, S14039 [5NO]

———several organizations, S14038 [5NO]

OPIC reauthorization: Peter S. Watson, OPIC, H11555, H11557 [19NO]

———Representative Thomas, Committee on Ways and Means (House), H11557 [19NO]

Pension Security Act: Representative Boehner, Committee on Education and the Workforce (House), H4060 [14MY]

———Representative Thomas, Committee on Ways and Means (House), H4060 [14MY]

Prohibit funding for implementing IRS regulations allowing the conversion of defined benefit pension plans into cash balance plans: Michael W. Naylor, AARP, S13091 [23OC]

SEC authority to impose civil money penalties in administrative proceedings for violations of securities laws: Harvey L. Pitt, SEC, S4947 [8AP]

———William H. Donaldson, SEC, S4946 [8AP]

SEC Civil Enforcement Act: Harvey L. Pitt, SEC, S1076 [16JA]

Lists

North Dakota organizations that have endorsed the charitable individual retirement account rollover, S4946 [8AP]

Motions

Community service: provide incentives for communities and individuals to serve those in need, improve public disclosure by certain organizations, and enhance ability of low-income individuals to build assets (S. 476), S5011 [9AP]

Pensions: provide additional protection to participants in individual account plans and promote investment advice (H.R. 1000), H4089 [14MY]

Taxation: provide incentives for economic recovery (H.R. 2), H3940, H3954 [9MY], H4534 [22MY]

———provide incentives for economic recovery (S. 1054), S6174 [14MY], S6408, S6410, S6411, S6412, S6414, S6421, S6423, S6424, S6425, S6426, S6428, S6429, S6430, S6431, S6432, S6441, S6443 [15MY]

Questionnaires

Transportation project evaluation criteria: Committee on Transportation and Infrastructure (House), E216 [13FE]

Remarks in House

Bankruptcy: prevent corporate abuse and provide greater protection for employees, H1983, H1985 [19MR]

Bretton Woods Agreement Act: sunset (H.R. 2780), E1520 [18JY]

Business and industry: protect investors by improving the accuracy and reliability of corporate disclosures pursuant to securities laws, H95, H114, H115 [8JA], H4059 [14MY]

Chicago Board Options Exchange: anniversary, E811 [30AP]

Colleges and universities: education savings options, H6683 [14JY]

———tribute to Independent 529 Plan for assisting families in paying for tuition (H. Res. 378), H9826-H9830 [28OC]

Committee on Appropriations (House): appropriations allocation revisions to H.R. 2, Jobs and Growth Tax Relief Reconciliation Act, H5354 [12JN]

Community development: correct certain inequities in the second round of designation of empowerment zones and enterprise communities (H.R. 593), E144 [6FE]

Corporations: prevent corporate auditors from providing tax shelter services to their audit clients, H9741 [21OC]

———prevent corporate auditors from providing tax shelter services to their audit clients (H.R. 3599), E2440 [23NO]

Credit: clarify the variables used in determining the need for a risk-based pricing notice in connection with mortgage loans, E2493 [8DE]

Economic Growth and Tax Relief Reconciliation Act: make repeal of estate taxes permanent, H64 [8JA]

———make repeal of estate taxes permanent (H.R. 57), H1442 [27FE]

———make repeal of estate taxes permanent (H.R. 8), H5448 [17JN], H5472, H5473, H5492-H5514 [18JN], H5701-H5705 [23JN], E1306 [19JN], E1313 [20JN], E1357, E1358 [26JN]

———make repeal of estate taxes permanent (H.R. 8), consideration (H. Res. 281), H5475-H5491 [18JN]

Economy: national objectives priority assignments, H33-H40 [7JA], H65, H66 [8JA]

Ethiopia: prohibit international investment organizations and development banks from supporting projects until claims of confiscated private property by the Ethiopian Government are resolved, H11554 [19NO]

FCC: impact of local telephone exchange carriers' network unbundling regulations on the telecommunications industry, H3056, H3058 [10AP], E736 [11AP]

———strengthen regulatory guidelines to promote investment in the telecommunications industry, H2556 [1AP], H2870 [8AP]

Federal employees: establish a precious metals investment option in the Thrift Savings Fund (H.R. 3101), E1812 [16SE]

Financial institutions: exempt attorneys from privacy provisions of the law repealing restrictions on the affiliation of banks, securities firms, and insurance companies (H.R. 781), E238, E244 [13FE]

———increase interaccount transfers from business accounts and require the FRS to pay interest on certain reserves (H.R. 758), H2527-H2533 [1AP]

———maintain current level of deposit insurance amounts, H2619-H2624 [2AP]

———protect customers whose identities are stolen from financial institutions (H.R. 818), E268 [13FE]

———reform the Federal deposit insurance system (H.R. 522), H2443 [27MR], H2603-H2625 [2AP], E680 [3AP], E694 [7AP]

———reform the Federal deposit insurance system (H.R. 522), unanimous-consent agreement, H2555 [1AP]

Financial Literacy for Youth Month: designate (H. Res. 127), H2829-H2832 [7AP], E713 [9AP]

Financial Planning Week: support goals and ideals (H. Con. Res. 176), H10247 [4NO], E2239 [5NO]

FRS: impact of money supply on economic conditions, H8003-H8009 [5SE]

Guam: effects of proposed tax cuts on revenue, H3646 [6MY]

Health: tax treatment of certain medical savings accounts and provide for medical freedom accounts under the Medicaid and State Children's Health Insurance Program (H.R. 2114), H5554, H5649 [19JN], H5692 [23JN]

Housing: extend registration and reporting requirements of the Federal securities laws to certain housing-related Government-sponsored enterprises, cosponsorship withdrawn (H.R. 2022), H6950 [16JY]

Infrastructure: invest funds to restore the economy and to enhance security of transportation and environmental facilities, E1374 [26JN]

———invest funds to restore the economy and to enhance security of transportation and environmental facilities (H.R. 2615), E1798 [16SE]

Iraq: obligations of Coalition Provisional Authority to uphold law concerning contracts and asset ownership, H10233 [30OC]

Jobs and Growth Tax Relief Reconciliation Act: make increase in expensing of certain depreciable assets by small businesses permanent (H.R. 2638), E1383 [27JN]

Medicare: limit hospital ownership exception to physician self-referral restrictions to interests purchased on terms generally available to the public (H.R. 1539), E634, E635 [1AP]

Minnesota: encourage the use of medical savings accounts by certain current and retired public employees (H.R. 1670), H2867 [8AP]

Moldova: condition U.S. assistance on certification that certain obligations relative to investments by U.S. citizens have been met, H6796 [15JY]

Nonprofit organizations: development of municipally-owned vacant lots into community open spaces or parks (H.R. 2373), E1158 [5JN]

OPIC: reauthorize (S. 1824), H11553-H11557 [19NO], E2386 [21NO]

Pensions: change 30-year treasury bond rate to a fixed rate for calculation of the maximum cap on benefits under small business defined benefit plans, E2070 [17OC]

———change the 30-year treasury bond rate to a composite corporate rate, H11830, H11831 [20NO]

———change the 30-year treasury bond rate to a composite corporate rate (H.R. 3108), H9250 [7OC], H9293-H9302 [8OC], E1839 [17SE], E2070 [17OC]

———conversion of defined benefit plans to cash balance plans, E446 [12MR]

———protect employee benefits in defined benefit plans and enforce age discrimination requirements that apply to conversion of pension plans to cash balance plans, H4038, H4085 [14MY], H12838 [8DE]

———protect employee benefits in defined benefit plans and enforce age discrimination requirements that apply to conversion of pension plans to cash balance plans (H.R. 1677), E699, E708 [8AP]

———protection of workers whose employers convert from defined benefits to cash balance pension plans, H4090 [14MY]

———provide additional protection to participants in individual account plans and promote investment advice (H.R. 1000), H3978 [13MY], H4021, H4040-H4092 [14MY], E338, E339 [27FE], E975, E980 [15MY]

———provide additional protection to participants in individual account plans and promote investment advice (H.R. 1000), consideration (H. Res. 230), H4035-H4040 [14MY]

———provide additional protection to participants in individual account plans and promote investment advice (H.R. 1000), motion to recommit, H4090 [14MY]

Public utilities: revise regulatory policies governing public utility holding companies (H.R. 1627), E664 [3AP]

Republican Party: national agenda, H5412 [17JN]

SEC: augment emergency authority (H.R. 657), H1341-H1343 [26FE]

———provide protection for investors, increase confidence in the capital markets system, and streamline the hiring process for certain employment positions in the SEC (H.R. 658), H5421-H5424 [17JN], E1294 [18JN]

Securities: improve transparency relative to fees and costs that mutual fund investors incur and improve corporate governance of mutual funds (H.R. 2420), H11533-H11547 [19NO]

———protect mutual fund investors, H10461 [6NO]

Small Business Investment Act: extend (S. 1895), H11844 [20NO]

Social Security: invest trust funds in marketable interest-bearing securities and insured certificates of deposit, and protect trust funds from public debt limit (H.R. 219), H2652 [2AP], E1 [8JA]

———provide for personal retirement savings accounts, increase individual control over retirement income, protect surpluses, and reform certain benefits, H6323 [8JY]

———provide for personal retirement savings accounts, increase individual control over retirement income, protect surpluses, and reform certain benefits (H.R. 3055), H7822-H7826 [3SE], H7940-H7944 [4SE], H8064 [9SE], H8193 [10SE], H8223 [16SE], H8959 [30SE], H9037 [1OC]

———reform, H7213-H7216 [21JY]

Taxation: allow a recovery period for depreciation of motorsport entertainment complexes (H.R. 2900), E1629 [25JY]

———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. 626), E141 [6FE]

———allow deduction to corporations for dividends paid (H.R. 312), E44 [8JA]

———allow individuals to defer recognition of reinvested capital gains distributions from regulated investment companies (H.R. 1989), E877 [6MY]

———allow targeted tax cuts for investment in the U.S. to create manufacturing jobs, H8289 [17SE]

———allow use of principal repayments to issue additional mortgages and modify price limitations under the mortgage revenue bond program and change income limit for housing credit program (H.R. 284), E46, E48 [8JA]

———clarify treatment of incentive stock options and employee stock purchases (H.R. 286), E51 [8JA]

———eliminate double taxation of dividends, H65 [8JA], H1284 [25FE], H1441 [27FE], H1964 [19MR], H4225 [19MY]

———eliminate noncorporate capital gains tax (H.R. 301), E44 [8JA]

———enhance the portability of retirement benefits (H.R. 518), E118 [31JA]

———exclude dividends received by individuals from gross income (H.R. 225), H397 [12FE], H1816 [13MR]

———exclude from gross income a percentage of lifetime annuity payments (H.R. 2458), E1246 [13JN]

———exclude from gross income certain interest amounts received by individuals (H.R. 1163), H2314 [26MR]

———expand depreciation benefits available to small businesses for new business investment and equipment (H.R. 179), E28 [8JA]

———extend tax incentives for the District of Columbia, H11830 [20NO]

———permit cooperatives to pay dividends on preferred stock without reducing patronage dividends (H.R. 1671), E701 [8AP]

———provide a credit to promote homeownership and community development (H.R. 839), H9044 [1OC]

———provide a one-time increase in the amount excludable from the sale of a principal residence by taxpayers of a certain age (H.R. 1922), H5033 [5JN], E895 [9MY]

———provide for a tax deferral on gain from the sale of certain telecommunications businesses or tax incentives to promote ownership diversity (H.R. 2044), E917 [9MY]

———provide incentives for economic recovery, H8274, H8275 [16SE], H9287 [8OC]

———provide incentives for economic recovery (H.R. 2), H3409, H3410 [29AP], H3456, H3538, H3545-H3552 [30AP], H3574 [1MY], H3643-H3647, H3659, H3660, H3664-H3668 [6MY], H3686, H3687, H3739, H3740, H3742-H3744, H3747-H3755 [7MY], H3765, H3766, H3767, H3829, H3832-H3850 [8MY], H3861, H3862, H3863, H3902-H3956, H3958-H3970 [9MY], H3978, H3998 [13MY], H4022, H4094, H4096-H4098, H4100, H4101, H4107-H4113 [14MY], H4150, H4159 [15MY], H4225, H4246 [19MY], H4325, H4327, H4337-H4342 [20MY], H4372 [21MY], H4532, H4533, H4534 [22MY], E939, E940, E942 [13MY], E951 [14MY], E971 [15MY]

———provide incentives for economic recovery (H.R. 2), conference report, H4716-H4732 [22MY], H4742, H4757-H4761 [2JN], H4790, H4791, H4792, H4793, H4795, H4796, H4797, H4843-H4865 [3JN], H4881, H4882, H4883, H4954-H4964 [4JN], H4983, H4984, H4985, H4993, H5033 [5JN], H5048, H5057-H5059, H5063-H5067, H5069-H5076 [9JN], H5092, H5160 [10JN], H5349 [12JN], H5412 [17JN], H5690 [23JN], H10446-H10452 [5NO], H10982, H10990 [7NO], H12106 [21NO], E1089, E1092, E1096, E1100 [2JN], E1108 [3JN], E1257 [13JN]

———provide incentives for economic recovery (H.R. 2), consideration (H. Res. 227), H3864-H3902 [9MY]

———provide incentives for economic recovery (H.R. 2), consideration of conference report (H. Res. 253), H4706-H4715 [22MY]

———provide incentives for economic recovery (H.R. 2), consideration of conference report—same-day consideration (H. Res. 249), H4558-H4564 [22MY]

———provide incentives for economic recovery (H.R. 2), motion to instruct conferees, H4534-H4542 [22MY]

———provide incentives for economic recovery (H.R. 2), motion to recommit, H3953-H3955 [9MY]

———rates, H65 [8JA]

———reduce capital gains rates (H.R. 311), H123 [8JA]

———reduce individual capital gains rates (H.R. 42), H5501 [18JN]

———reform Internal Revenue Code (H. Con. Res. 141), H3004-H3009 [9AP], E757 [11AP], E777 [12AP]

———repeal estate and gift taxes, H5412, H5452 [17JN]

———repeal excise tax on the net investment income of tax-exempt foundations (H.R. 199), E33 [8JA]

———require publicly-traded companies to disclose certain tax information to ensure accuracy and reliability of stated earnings, H1474 [4MR]

———restore applicability of estate tax to estates over a certain amount and a maximum rate, and deposit revenues from estate tax into Social Security trust funds (H.R. 2532), E1347 [25JN]

———simplify Internal Revenue Code through revenue neutral proposals (H.R. 1939), E851 [1MY]

———treat distributions from publicly traded partnerships as qualifying income of regulated investment companies (H.R. 1536), E640 [1AP]

———treatment of amounts contributed to medical savings accounts and unused nontaxable benefits under cafeteria plans and flexible spending arrangements, H9171-H9180 [2OC], H9349-H9354 [8OC], H11872 [20NO]

———treatment of amounts contributed to medical savings accounts and unused nontaxable benefits under cafeteria plans and flexible spending arrangements (H.R. 2596), H5992-H6006 [26JN]

———treatment of amounts contributed to medical savings accounts and unused nontaxable benefits under cafeteria plans and flexible spending arrangements (H.R. 2596), consideration (H. Res. 299), H5952-H5973 [26JN]

———treatment of bonds and other obligations issued by American Samoa (H.R. 982), H10311, H10312 [4NO]

———treatment of policyholder dividends of mutual life insurance companies and policyholder surplus accounts (H.R. 808), E265 [13FE]

———treatment of small businesses, H4372 [21MY]

———treatment of the sale of a principal residence, and death gratuity payments, by a member of the uniformed services (H.R. 1307), H1964-H1970 [19MR], H5323, H5326 [12JN], H5435 [17JN], H5560 [19JN], H9823, H9973 [28OC], H9986 [29OC], E538 [20MR]

———treatment of the sale of a principal residence, and death gratuity payments, by a member of the uniformed services (H.R. 878), H1618 [5MR], H1652, H1656, H1661 [6MR]

———treatment of the sale of a principal residence, and death gratuity payments, by a member of the uniformed services (H.R. 878), consideration (H. Res. 126), H1652 [6MR]

———treatment of the sale of a principal residence by, and death gratuity payments to, a member of the uniformed services (H.R. 1664), H3000-H3004 [9AP]

———treatment of timber sales by landowners (H.R. 974), E313 [27FE]

Transportation: infrastructure funding, H3745 [7MY], H5448 [17JN]

Transportation Equity Act for the 21st Century: reauthorization, E215 [13FE], E1334 [24JN]

———reauthorize, H8824-H8830, H8894, H8895 [24SE], E1863, E1867 [23SE], E1900 [25SE]

Urban areas: development of municipally-owned vacant lots by nonprofit community organizations into community open spaces or parks (H.R. 2373), E1158 [5JN]

Veterans: clarify prohibition on assignment of veterans benefits to agreements regarding future receipt of compensation and educate veterans on available legitimate financial services, H11715 [20NO]

———provide housing loan benefits for the purchase of residential cooperative apartment units (H.R. 1935), E852 [1MY]

Remarks in Senate

Aroostook County, ME: modify empowerment zone boundaries (S. 299), S1908, S1909 [4FE]

Bankruptcy: include bonuses and other extraordinary or excessive compensation of corporate officers and violators of securities and accounting laws in bankruptcy estates (S. 832), S5068 [9AP]

Bush, President: State of the Union Message, S1703-S1712 [29JA]

Business and industry: enforcement of requirement that certain corporate officers certify financial reports, S5533 [30AP]

———permit biomedical research corporations to engage in certain equity financings without incurring limitations on net operating loss carryforwards and certain built-in losses (S. 1773), S13055 [22OC]

———protect investors by improving the accuracy and reliability of corporate disclosures pursuant to securities laws, S5325 [11AP], S5533 [30AP]

———require mandatory expensing of stock options granted to executive officers (S. 1890), S15188-S15190 [19NO]

———review accounting treatment and adopt generally accepted accounting principles for the treatment of employee stock options (S. 181), S1074 [16JA]

Capital Construction Fund: provide for qualified withdrawals for fishermen leaving the industry and for the rollover to individual retirement plans (S. 1193), S7483 [5JN]

Commodity Exchange Act: amend antifraud, false reporting, and civil enforcement authority, and clarify jurisdiction over transactions involving commodity futures and options, S15338 [21NO]

Community development: provide grant funding for additional empowerment zones and enterprise communities (S. 586), S3506 [11MR]

Community service: provide incentives for communities and individuals to serve those in need, improve public disclosure by certain organizations, and enhance ability of low-income individuals to build assets (S. 272), S1835 [30JA]

———provide incentives for communities and individuals to serve those in need, improve public disclosure by certain organizations, and enhance ability of low-income individuals to build assets (S. 476), S4930-S4949 [8AP], S5007-S5044 [9AP], S5154 [10AP], S12439 [3OC]

———provide incentives to serve those in need, improve public disclosure by certain organizations, and enhance ability of low-income individuals to build assets (S. 476), unanimous-consent agreement, S4870-S4872 [3AP]

Corporations: prevent corporate auditors from providing tax shelter services to their audit clients (S. 1767), S12965, S12976-S12978 [21OC]

Dept. of Defense: condemn Defense Advanced Research Projects Agency proposal to create futures trading market on the likelihood of terrorist attacks, S10033 [28JY], S10082, S10083 [29JY]

District of Columbia: infrastructure funding, S11887 [24SE]

Economic Growth and Tax Relief Reconciliation Act: accelerate estate tax repeal, S3966-S3973 [19MR], S4109 [20MR], S4508 [27MR]

———make repeal of estate taxes permanent (H.R. 8), S8260 [19JN], S8315 [20JN]

Economy: national objectives priority assignments, S21-S23 [7JA], S101 [9JA], S182-S192 [10JA], S1660 [28JA]

Financial institutions: increase interaccount transfers from business accounts and require the FRS to pay interest on certain reserves (S. 1967), S16010 [25NO]

———require disclosure of financial relationships between brokers and mutual fund companies and of certain brokerage commissions paid by mutual fund companies (S. 1822), S14038-S14043 [5NO]

Financial Literacy and Education Coordinating Committee: establish (S. 1470), S10058-S10060 [28JY]

Financial Literacy for Youth Month: designate (S. Res. 48), S2015 [5FE], S4453 [26MR]

Government regulations: prevent the practice of late trading by mutual funds (S. 1958), S15983-S15985 [25NO]

Immigration: extend duration of the immigrant investor regional center program (S. 1642), S12476 [3OC]

Individual development accounts: establish for certain individuals and families, S4941 [8AP]

Infrastructure: invest funds to restore the economy and to enhance security of transportation and environmental facilities (S. 1409), S9421 [15JY], S9489 [16JY]

IRS: prohibit funding for implementing regulations allowing the conversion of defined benefit pension plans into cash balance plans, S13089-S13091 [23OC]

Medicare: eliminate privatization, improve prescription drug benefit, and repeal health savings accounts (S. 1992), S16127 [9DE]

———hospital ownership exceptions to physician self-referral restrictions, S9581, S9582 [17JY]

———improve reimbursement to rural health care providers and facilities by reducing tax cut on dividends, S6202-S6204 [14MY], S6413 [15MY]

National Foundation for the Study of Holocaust Assets: establish (S. 1184), S7395 [4JN], S7471 [5JN]

Native American Capital Development Corp.: establish (S. 519), S3167 [5MR]

Native Americans: authorize tribes to coordinate and integrate Federal funding dedicated to the development of communities (S. 1528), S10651 [31JY]

OPIC: reauthorize (S. 1824), S14860 [12NO]

Pensions: change the 30-year treasury bond rate to a composite corporate rate and establish a commission on defined benefit plans (S. 1550), S10683 [31JY]

———change the 30-year treasury bond rate to a composite corporate rate (H.R. 3108), unanimous-consent agreement, S16150 [9DE]

———promote the provision of retirement investment advice to workers managing their retirement income assets (S. 1698), S12289-S12293 [1OC]

———protect employee benefits in defined benefit plans and enforce age discrimination requirements that apply to conversion of pension plans to cash balance plans (S. 825), S4973 [8AP]

———protect retirement security of workers by ensuring assets are adequately diversified and providing workers with access to information about their plans (S. 9), S134-S136 [9JA]

———protection of workers whose employers convert from defined benefits to cash balance pension plans, S1790-S1793 [30JA]

———reform, S2282-S2284 [12FE]

Rural areas: reward the hard work and risk of individuals who live in and help preserve small, rural towns (S. 602), S3664-S3666 [13MR]

SBA: expand the HUBZone program to include difficult development areas (S. 961), S5608 [30AP]

———HUBZone Program funding, S12090 [26SE]

———HUBZone Program price preferences for food aid contracts, S12092 [26SE]

SEC: provide authority to impose civil money penalties in administrative proceedings for violations of securities laws, S4946-S4948 [8AP]

———provide authority to impose civil money penalties in administrative proceedings for violations of securities laws (S. 183), S1075 [16JA]

———provide protection for investors, increase confidence in the capital markets system, and streamline the hiring process for certain employment positions in the SEC (H.R. 658), S8260 [19JN]

———require enhanced disclosures of employee stock options and require study on economic impact of broad-based employee stock option plans (S. 979), S5644, S5670-S5672 [1MY]

Securities: improve transparency relative to fees and costs that mutual fund investors incur and improve corporate governance of mutual funds (S. 1971), S16015-S16017 [25NO]

Senior citizens: establish grant program to provide financial and retirement education programs to reduce financial abuse and fraud among mid-life and older individuals (S. 386), S2462 [13FE], S15401 [21NO]

Small business: develop a pilot program for credit enhancement guarantees on pools of non-SBA loans (S. 1713), S12458-S12461 [3OC]

Small Business Investment Act: extend (S. 1895), S15207-S15209 [19NO]

Social Security: ensure that trust fund surpluses are not reduced to fund tax cuts on corporate dividends, S6164-S6166, S6171-S6174 [14MY]

———investment of trust funds in private financial markets, S11739-S11746 [22SE]

———provide for personal retirement savings accounts, increase individual control over retirement income, protect surpluses, and reform certain benefits (H.R. 3055), S11746 [22SE]

———reform, S3402 [10MR], S3935-S3948 [19MR], S11739-S11746 [22SE]

States: ensure that fiscal relief is not compromised to fund tax cuts on corporate dividends, S6458, S6459 [15MY]

Taxation: abolish certain tax cuts, S6438, S6439 [15MY]

———accelerate dividend exclusion and increase in the child tax credit and expand refundability of such credit, S6178-S6180 [14MY], S6410 [15MY]

———adjust capital gains treatment of art and collectibles and provide a deduction for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (S. 242), S1747 [29JA]

———allow a recovery period for depreciation of motorsport entertainment complexes (S. 1524), S10648 [31JY]

———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. 182), S1074 [16JA]

———allow use of principal repayments to issue additional mortgages and modify price limitations under the mortgage revenue bond program and change income limit for housing credit program (S. 595), S3518 [11MR]

———apply look-thru rules for purposes of the foreign tax credit limitation to dividends from foreign corporations not controlled by a domestic corporation (S. 914), S5374 [11AP]

———assist individuals who have lost their 401(k) savings to make additional retirement savings through individual retirement account contributions (S. 629), S3805 [17MR]

———deny a deduction for securities-related fines, penalties, and other amounts, and transfer revenues resulting from such denial to Fair Funds for the relief of victims (S. 1975), S16024 [25NO]

———eliminate double taxation of dividends, S3245 [6MR], S3784 [17MR], S4137 [20MR], S4244-S4246 [21MR], S5802 [7MY], S6200, S6223, S6245, S6248 [14MY], S6433, S6440 [15MY], S6950 [22MY]

———eliminate estate taxes (S. 13), S2548 [14FE], S2620 [24FE]

———encourage investing of foreign earnings within the U.S. for productive business purposes, S6240, S6241 [14MY], S6427, S6428 [15MY]

———encourage investing of foreign earnings within the U.S. for productive business purposes (S. 596), S3519, S3520 [11MR]

———encourage investing of foreign earnings within the U.S. for productive business purposes (S. 596), star print, S3910 [18MR]

———ensure dividend and interest income of individuals not be taxed at rates in excess of the maximum capital gains rate (S. 26), S39 [7JA]

———ensure dividend income of individuals not be taxed at rates in excess of the maximum capital gains rate (S. 25), S39 [7JA]

———exclude dividends received by individuals from gross income (S. 24), S39 [7JA]

———expand depreciation benefits available to small businesses for new business investment and equipment (S. 158), S299 [14JA]

———expand special depreciation allowance (S. 879), S5208 [10AP]

———extend certain expiring provisions of the Internal Revenue Code (S. 1896), S15190 [19NO], S15398 [21NO]

———extend temporary repeal of estate taxes pending enactment of a permanent repeal (S.J. Res. 20), S13147 [23OC]

———extend temporary repeal of estate taxes pending enactment of a permanent repeal (S.J. Res. 21), S13229 [24OC], S13323 [27OC]

———improve tax equity for military personnel, S6247 [14MY], S12582, S12585 [15OC], S13831-S13834 [3NO]

———improve tax equity for military personnel (S. 289), S1892 [4FE], S3399 [10MR]

———improve tax equity for military personnel (S. 351), S4097, S4102 [20MR], S4477, S4482 [27MR]

———issuance of tax-exempt bonds for certain air and water pollution control facilities and application of volume caps for private activity bonds for such facilities and water and sewage facilities (S. 1917), S15414 [21NO]

———modify treatment of qualified small issue bonds (S. 756), S4639 [1AP]

———modify unrelated business income limitation on investment in certain debt-financed properties (S. 855), S5181 [10AP]

———permanently extend research and development credit, S6191-S6195 [14MY], S6412 [15MY]

———permit cooperatives to pay dividends on preferred stock without reducing patronage dividends (S. 785), S4836, S4837 [3AP]

———provide a credit to promote homeownership and community development (S. 198), S1246 [21JA], S8714 [26JN]

———provide a credit to promote homeownership and community development (S. 875), S5201-S5203 [10AP]

———provide a shorter recovery period for the depreciation of certain leasehold improvements (S. 576), S3371 [7MR]

———provide a shorter recovery period for the depreciation of certain restaurant buildings (S. 973), S5665 [1MY]

———provide for a tax deferral on gain from the sale of certain telecommunications businesses or tax incentives to promote ownership diversity (S. 267), S1829 [30JA]

———provide for deficit reduction by delaying the acceleration of income tax reductions, S6439 [15MY]

———provide incentives for economic recovery, S182-S192 [10JA], S10890-S10892 [1AU]

———provide incentives for economic recovery (H.R. 2), S6572-S6574 [19MY]

———provide incentives for economic recovery (H.R. 2), conference report, S6950-S6964, S6969 [22MY], S7071-S7089, S7123 [23MY], S7186 [2JN], S7276 [4JN], S7512 [9JN], S7572 [10JN]

———provide incentives for economic recovery (H.R. 2), conference report—unanimous-consent agreement, S6964 [22MY]

———provide incentives for economic recovery (H.R. 2), insert S. 1054 language in lieu, S6474 [15MY]

———provide incentives for economic recovery (H.R. 2), unanimous-consent agreement, S6196 [14MY], S6738 [20MY]

———provide incentives for economic recovery (S. 2), S5514, S5515 [30AP], S5640 [1MY], S5744-S5747 [6MY], S5793-S5798 [7MY], S6014-S6022 [12MY]

———provide incentives for economic recovery (S. 1054), S6039-S6043, S6049, S6051-S6060 [13MY], S6147-S6226, S6233-S6248 [14MY], S6407-S6415, S6421-S6445, S6451-S6475 [15MY]

———provide incentives for economic recovery (S. 1054), unanimous-consent agreement, S6048 [13MY], S6196, S6226, S6405 [14MY]

———provide tax relief for the conversion of cooperative housing corporations into condominiums (S. 58), S59 [7JA]

———repeal dividend and top rate tax cuts and use savings for Medicare prescription drug program, S6437 [15MY]

———repeal estate and generation-skipping transfer taxes (S. 169), S854 [15JA]

———require chief executive officers of corporations to sign tax returns, S5043 [9AP], S6960 [22MY], S7084 [23MY]

———sunset certain tax increases, S6432 [15MY]

———treat distributions from publicly traded partnerships as qualifying income of regulated investment companies (S. 752), S4635 [1AP]

———treatment of bonds issued to nonprofit nursing homes and elderly care facilities, S5016 [9AP]

———treatment of bonds originally issued to finance governmental facilities used for essential governmental functions (S. 271), S1834 [30JA], S7229 [3JN]

———treatment of gold, silver, and platinum in the same manner as stocks and bonds for purposes of maximum capital gains rates (S. 611), S3732 [13MR]

———treatment of Indian tribal governments relative to issuance of tax-exempt governmental bonds (S. 1526), S10648 [31JY]

———treatment of individual retirement accounts relative to charitable contributions, S4945 [8AP]

———treatment of individual retirement accounts relative to charitable contributions (S. 209), S1484 [23JA]

———treatment of individual retirement accounts relative to charitable contributions (S. 283), S1885 [4FE]

———treatment of policyholder dividends of mutual life insurance companies and policyholder surplus accounts (S. 992), S5736 [5MY]

———treatment of real estate investment trusts (S. 1568), S10917, S10918 [1AU]

———treatment of small businesses (S. 842), S5075 [9AP]

———treatment of the sale of a principal residence, and death gratuity payments, by a member of the uniformed services (H.R. 1307), S4472-S4483, S4488, S4490 [27MR]

———treatment of the sale of a principal residence, and death gratuity payments, by a member of the uniformed services (H.R. 1307), unanimous-consent agreement, S4452 [26MR]

———treatment of the sale of a principal residence by, and death gratuity payments to, a member of the uniformed services (H.R. 1664), S15398 [21NO]

———treatment of the sale of a principal residence by a member of the uniformed services or Foreign Service (S. 284), S1885 [4FE]

———treatment of timber sales by landowners (S. 968), S5655 [1MY]

Transportation Equity Act for the 21st Century: provide highway infrastructure investment at the guaranteed funding level, S1361 [22JA]

Treaties and agreements: require that trade and investment agreements that are negotiated by the executive branch with other countries must comply with certain minimum standards (S. Con. Res. 69), S11578 [16SE]

Veterans: clarify the applicability of the prohibition on assignment of veterans benefits to agreements regarding future receipt of compensation and educate veterans on available legitimate financial services, S13748 [31OC]

Reports filed

Accountant, Compliance, and Enforcement Staffing Act: Committee on Financial Services (House) (H.R. 658) (H. Rept. 108-63), H2937 [8AP]

Armed Forces Tax Fairness Act: Committee on Ways and Means (House) (H.R. 878) (H. Rept. 108-23), H1639 [5MR]

Business Checking Freedom Act: Committee on Financial Services (House) (H.R. 758) (H. Rept. 108-53), H2514 [31MR]

CARE Act: Committee on Finance (Senate) (S. 476) (S. Rept. 108-11), S2919 [27FE]

Consideration of Conference Report on H.R. 2, Jobs and Growth Tax Relief Reconciliation Act: Committee on Rules (House) (H. Res. 253) (H. Rept. 108-129), H4733 [22MY]

Consideration of H.R. 1, Medicare Prescription Drug and Modernization Act and H.R. 2596, Health Savings and Affordability Act: Committee on Rules (House) (H. Res. 299) (H. Rept. 108-181), H5928 [25JN]

Consideration of H.R. 2, Jobs and Growth Reconciliation Tax Act: Committee on Rules (House) (H. Res. 227) (H. Rept. 108-95), H3855 [8MY]

Consideration of H.R. 8, Death Tax Repeal Permanency Act: Committee on Rules (House) (H. Res. 281) (H. Rept. 108-157), H5467 [17JN]

Consideration of H.R. 878, Armed Forces Tax Fairness Act: Committee on Rules (House) (H. Res. 126) (H. Rept. 108-25), H1639 [5MR]

Consideration of H.R. 1000, Pension Security Act: Committee on Rules (House) (H. Res. 230) (H. Rept. 108-98), H4010 [13MY]

Double Taxation and Prevention of Fiscal Evasion Treaty With Australia: Committee on Foreign Relations (Senate) (Exec. Rept. 108-3), S3729 [13MR]

Double Taxation and Prevention of Fiscal Evasion Treaty With Mexico: Committee on Foreign Relations (Senate) (Exec. Rept. 108-4), S3729 [13MR]

Double Taxation and Prevention of Fiscal Evasion Treaty With the United Kingdom: Committee on Foreign Relations (Senate) (Exec. Rept. 108-2), S3729 [13MR]

Emergency Securities Response Act: Committee on Financial Services (House) (H.R. 657) (H. Rept. 108-19), H1331 [25FE]

Federal Deposit Insurance Reform Act: Committee on Financial Services (House) (H.R. 522) (H. Rept. 108-50), H2470 [27MR]

Financial Literacy for Youth Month: Committee on the Judiciary (Senate) (S. Res. 48), S4165 [20MR]

Health Savings Account Availability Act: Committee on Ways and Means (House) (H.R. 2351) (H. Rept. 108-177), H5927 [25JN]

Jobs and Growth Reconciliation Tax Act: Committee on Finance (Senate) (S. 2), S5995 [9MY]

———Committee on Ways and Means (House) (H.R. 2) (H. Rept. 108-94), H3855 [8MY]

Jobs and Growth Tax Relief Reconciliation Act: Committee of Conference (H.R. 2) (H. Rept. 108-126), H4733 [22MY]

———Committee on Finance (Senate) (S. 1054), S6070 [13MY]

Mutual Funds Integrity and Fee Transparency Act: Committee on Financial Services (House) (H.R. 2420) (H. Rept. 108-351), H10339 [4NO]

OPIC Reauthorization: Committee on Foreign Relations (Senate) (S. 1824) (S. Rept. 108-194), S14451 [11NO]

———Committee on International Relations (House) (H.R. 3145) (H. Rept. 108-339), H10338 [4NO]

Pension Security Act: Committee on Education and the Workforce (House) (H.R. 1000) (H. Rept. 108-43), H1952 [18MR]

Same-Day Consideration of Consideration of Conference Report on H.R. 2, Jobs and Growth Tax Relief Reconciliation Act: Committee on Rules (House) (H. Res. 249) (H. Rept. 108-124), H4527 [21MY]

Small Business Reauthorization and Manufacturing Revitalization Act: Committee on Small Business (House) (H.R. 2802) (H. Rept. 108-325), H9818 [24OC]

Tax Treatment of Bonds and Other Obligations Issued by American Samoa: Committee on Resources (House) (H.R. 982) (H. Rept. 108-102), H9281 [7OC]

———Committee on the Judiciary (House) (H.R. 982) (H. Rept. 108-102), H4203 [15MY]

Resolutions of ratification

Double Taxation and Prevention of Fiscal Evasion Treaty With Australia, S3729, S3763 [13MR]

Double Taxation and Prevention of Fiscal Evasion Treaty With Mexico, S3729, S3763 [13MR]

Double Taxation and Prevention of Fiscal Evasion Treaty With the United Kingdom, S3729, S3763 [13MR]

Rulings of the Chair

Taxation: provide incentives for economic recovery (H.R. 2), H3954 [9MY], H4537 [22MY]

———provide incentives for economic recovery (S. 1054), S6437, S6441 [15MY]

Statements

Federal Deposit Insurance Reform Act: Executive Office of the President, H2623 [2AP]

Pension Security Act: Executive Office of the President, H4069 [14MY]

Research Equals Jobs Growth and Economic Growth: R&D Credit Coalition, S6192 [14MY]

Summaries

Defense of Medicare and Real Medicare Prescription Drug Benefit Act (S. 1992), S16128 [9DE]

Financial Literacy and Education Coordinating Act (S. 1470), S10060 [28JY]

Rebuild America Act (H.R. 2615), E1798 [16SE]

Require Mandatory Expensing of Stock Options Granted to Business Executive Officers (S. 1890), S15189 [19NO]

Small Business Credit Liquidity Act (S. 1713), S12460 [3OC]

Small Business Investment Company Capital Access Act (S. 855), S5181 [10AP]

Tables

Budget outlook with conference tax cuts, H4711 [22MY]

Budget realities, S5794 [7MY], S7107 [23MY]

Economic Growth and Tax Relief Reconciliation Act final vote (2001), H4964 [4JN]

Estimated revenue effects of Committee on Ways and Means (House) substitute amendment to H.R. 2351, Health Savings Account Availability Act, H9173 [2OC]

Estimated revenue effects of H.R. 2351, Health Savings Account Availability Act, H9173 [2OC]

Estimated revenue effects of H.R. 2596, Health Savings and Affordability Act, H9173 [2OC]

Testimonies

Federal Deposit Insurance Reform Act: Alan Greenspan, FRS, H2623 [2AP]

Maintain Current Level of Deposit Insurance Amounts: Peter R. Fischer, Dept. of the Treasury, H2621 [2AP]

Texts of

H. Con. Res. 141, reform Internal Revenue Code, H3004 [9AP]

H. Con. Res. 176, support goals and ideals of Financial Planning Week, H10247 [4NO]

H. Res. 127, Financial Literacy for Youth Month, H2829 [7AP]

H. Res. 227, consideration of H.R. 2, Jobs and Growth Reconciliation Tax Act, H3864 [9MY]

H. Res. 230, consideration of H.R. 1000, Pension Security Act, H4035 [14MY]

H. Res. 249, same-day consideration of consideration of conference report on H.R. 2, Jobs and Growth Tax Relief Reconciliation Act, H4558 [22MY]

H. Res. 253, consideration of conference report on H.R. 2, Jobs and Growth Tax Relief Reconciliation Act, H4706 [22MY]

H. Res. 281, consideration of H.R. 8, Death Tax Repeal Permanency Act, H5475 [18JN]

H. Res. 299, consideration of H.R. 1, Medicare Prescription Drug and Modernization Act and H.R. 2596, Health Savings and Affordability Act, H5952 [26JN]

H. Res. 378, tribute to Independent 529 Plan for assisting families in paying for college tuition, H9826 [28OC]

H.R. 2, Jobs and Growth Reconciliation Tax Act, H3902, H3910-H3913, H3940-H3953 [9MY]

H.R. 2, Jobs and Growth Tax Relief Reconciliation Act, S6741-S6786 [20MY]

H.R. 8, Death Tax Repeal Permanency Act, H5492 [18JN]

H.R. 657, Emergency Securities Response Act, H1341 [26FE]

H.R. 658, Accountant, Compliance, and Enforcement Staffing Act, H5421 [17JN]

H.R. 758, Business Checking Freedom Act, H2527-H2529 [1AP]

H.R. 982, tax treatment of bonds and other obligations issued by American Samoa, H10311 [4NO]

H.R. 1000, Pension Security Act, H4040, H4050-H4059 [14MY]

H.R. 1307, Armed Forces Tax Fairness Act, S4490-S4495 [27MR], H1964-H1966 [19MR]

H.R. 1664, Armed Forces Tax Fairness Act, H3000-H3002 [9AP]

H.R. 2420, Mutual Funds Integrity and Fee Transparency Act, H11533-H11537 [19NO]

H.R. 2596, Health Savings and Affordability Act, H5992-H5997 [26JN]

H.R. 3108, Pension Funding Equity Act, H9251 [7OC], H9293, H9294 [8OC]

S. 24, exclude dividends received by individuals from gross income, S40 [7JA]

S. 25, ensure dividend income of individuals not be taxed at rates in excess of the maximum capital gains rate, S40 [7JA]

S. 26, ensure dividend and interest income of individuals not be taxed at rates in excess of the maximum capital gains rate, S41 [7JA]

S. 58, provide tax relief for the conversion of cooperative housing corporations into condominiums, S59 [7JA]

S. 158, Small Business Expensing Improvement Act, S300 [14JA]

S. 181, Stock Option Accounting Review Act, S1075 [16JA]

S. 182, Ending the Double Standard for Stock Options Act, S1075 [16JA]

S. 183, SEC Civil Enforcement Act, S1076-S1078 [16JA]

S. 198, New Homestead Economic Opportunity Act, S1246-S1249 [21JA]

S. 209, Charitable IRA Rollover Act, S1484 [23JA]

S. 242, Art and Collectibles Capital Gains Tax Treatment Parity Act, S1748 [29JA]

S. 267, Telecommunications Ownership Diversification Act, S1829-S1832 [30JA]

S. 271, Municipal Debt Refinancing Act, S1835 [30JA]

S. 284, tax treatment of the sale of a principal residence by a member of the uniformed services or Foreign Service, S1886 [4FE]

S. 289, Armed Forces Tax Fairness Act, S1892-S1897 [4FE]

S. 386, Education for Retirement Security Act, S2463 [13FE]

S. 476, CARE Act, S5020-S5043 [9AP]

S. 519, Native American Capital Formation and Economic Development Act, S3167-S3171 [5MR]

S. 586, Round II EZ/EC Flexibility Act, S3507 [11MR]

S. 595, Housing Bond and Credit Modernization and Fairness Act, S3518 [11MR]

S. 596, Invest in the U.S.A. Act, S3519 [11MR]

S. 611, Fair Treatment for Precious Metal Investors Act, S3732 [13MR]

S. 629, Catch-Up Lost Retirement Savings Act, S3805 [17MR]

S. 729, Minnesota MSA Empowerment Act, S4520 [27MR]

S. 756, modify tax treatment of qualified small issue bonds, S4639 [1AP]

S. 855, Small Business Investment Company Capital Access Act, S5181 [10AP]

S. 879, Economic Stimulus Act, S5209 [10AP]

S. 914, apply look-thru rules for purposes of the foreign tax credit limitation to dividends from foreign corporations not controlled by a domestic corporation, S5375 [11AP]

S. 961, expand the SBA HUBZone program to include difficult development areas, S5608 [30AP]

S. 979, Broad-Based Stock Option Plan Transparency Act, S5671 [1MY]

S. 1109, Build America Bonds Act, S6989-S6991 [22MY]

S. 1184, Holocaust Victims' Assets, Restitution Policy, and Remembrance Act, S7395-S7397 [4JN]

S. 1263, Rural Economic Investment Act, S7881 [13JN]

S. 1470, Financial Literacy and Education Coordinating Act, S10062 [28JY]

S. 1526, Tribal Government Tax-Exempt Bond Fairness Act, S10648 [31JY]

S. 1528, Indian Tribal Development Consolidated Funding Act, S10651-S10653 [31JY]

S. 1610, Defined Benefit Pension Plan Reform Act, S11418 [11SE]

S. 1642, immigrant investor regional center program duration extension, S12476 [3OC]

S. 1698, Retirement Security Advice Act, S12290-S12292 [1OC]

S. 1713, Small Business Credit Liquidity Act, S12460 [3OC]

S. 1767, Auditor Independence and Tax Shelters Act, S12978 [21OC]

S. 1796, Rural Renaissance Act, S13517-S13520 [29OC]

S. 1822, Mutual Fund Transparency Act, S14040 [5NO]

S. 1824, OPIC reauthorization, S14860 [12NO], H11553 [19NO]

S. 1895, Small Business Act and Small Business Investment Act extension, S15209 [19NO], H11845 [20NO]

S. 1896, Tax Relief Extension Act, S15190-S15192 [19NO]

S. 1917, Clean Air and Water Investment and Infrastructure Act, S15414 [21NO]

S. 1967, Interest on Business Checking Act, S16010 [25NO]

S. 1971, Mutual Fund Investor Confidence Restoration Act, S16017-S16022 [25NO]

S. Con. Res. 69, require that trade and investment agreements that are negotiated by the executive branch with other countries must comply with certain minimum standards, S11577 [16SE]

S. Res. 48, Financial Literacy for Youth Month, S2015 [5FE], S4453 [26MR]