CORPORATIONS

Amendments

Ford Motor Co.: anniversary (H. Res. 100), H4401, H4402 [21MY]

———anniversary (S. Res. 100), S6637 [19MY]

Pensions: 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]

Articles and editorials

Dubious Energy Bill Better Shelved, S10175 [30JY]

Finding Fraud on Wall St. May Be a Step to Higher Post, H3626 [1MY]

In a Wall St. Hierarchy, Short Shift to Little Guy, H3625 [1MY]

Labor Dept. Shifts Whistle-Blower View, S1727 [29JA]

Ten Wall St. Firms Settle With U.S. in Analyst Inquiry—Agree To Pay $1.4 Billion, H3625 [1MY]

U.S. Corporate Tax and the Global Economy, E2099 [20OC]

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

Bills and resolutions

Airlines: reimburse airline industry for homeland security costs (see S. 728), S4512 [27MR]

Antitrust policy: implement antitrust enforcement enhancements and cooperation incentives (see S. 1797), S13516 [29OC]

———increase certain antitrust penalties on individuals and corporations and repeal the U.S. Antidumping Act (see S. 1080), S6624 [19MY]

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

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]

Business and industry: eliminate incentives to move operations abroad, enforce antidumping and trade laws, prohibit commerce in products made with child labor, and extend Buy American Act provisions (see S. 592), S3504 [11MR]

———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 employees at call centers who initiate or receive telephone calls to disclose physical location of such employees (see S. 1873), S14965 [17NO]

———require improved disclosure of corporate charitable contributions (see H.R. 275), H136 [8JA]

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

Buy American Act: amend to increase requirement for American-made content and to tighten waiver provisions (see S. 1480), S10140 [29JY]

Community service: encourage contributions to faith-based organizations (see H. Con. Res. 108), H2270 [20MR]

Corporate Subsidy Reform Commission: establish (see H.R. 2902), H7781 [25JY]

Dept. of Homeland Security: clarify that prohibitions on contracts with corporate expatriates applies to contracting with subsidiaries of such entities (see H.R. 1355), H2131 [19MR]

———provide that waivers of certain prohibitions on contracts with corporate expatriates shall apply only if the waiver is required in the interest of national security (see S. 29), S35 [7JA] (see S. 134), S133 [9JA]

ERISA: require equitable funding of pension plans maintained by corporations which also maintain executive pension plans (see H.R. 2078), H4011 [13MY]

Federal aid programs: review, reform, and terminate unnecessary and inequitable Federal payments, benefits, services, and tax advantages (see H.R. 3082), H8216 [11SE]

———review, reform, and terminate unnecessary and inequitable Federal subsidies (see H.R. 2153), H4254 [19MY]

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

Ford Motor Co.: anniversary (see S. Res. 100), S4434 [26MR] (see H. Con. Res. 100), H1954 [18MR] (see H. Res. 100), H1396 [26FE]

Jobs and Growth Tax Relief Reconciliation Act: make the treatment of dividend income as capital gains permanent (see H.R. 2332), H4977 [4JN]

Pensions: 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]

R.J. Reynolds Tobacco Co.: tribute to relationship with motorsports and contributions to the sport of stock-car racing (see H. Res. 353), H7839 [3SE]

SEC: 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]

———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]

Taxation: 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 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 corporations a charitable deduction for donation of services relative to contributions of computer technology or equipment (see H.R. 691), H390 [11FE]

———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 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]

———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]

———attract foreign corporations to relocate to the area in New York, NY, surrounding the former World Trade Center (see S. 1070), S6507 [15MY]

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

———clarify that personal service corporations may continue to use the cash method of accounting (see H.R. 2814), H7329 [22JY]

———curtail use of tax shelters (see S. 1937), S15812 [24NO] (see H.R. 3650), H12320 [25NO]

———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]

———deny employers a deduction for payments of excessive compensation (see H.R. 2888), H7616 [24JY]

———disallow benefits claimed to arise from corporate transactions without substantial economic substance (see H.R. 1555), H2702 [2AP]

———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]

———expand incentives for construction and renovation of public schools (see S. 856), S5173 [10AP] (see H.R. 717), H460 [12FE] (see H.R. 930), H1394 [26FE]

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

———increase transparency of corporate tax accounting, liability and strategies, facilitate analysis of financial statements, discourage abusive tax sheltering activities, and restore investor confidence (see H.R. 1556), H2702 [2AP]

———permit consolidation of life insurance companies with other companies (see S. 1495), S10265 [30JY] (see H.R. 2228), H4735 [22MY]

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

———prevent corporations from avoiding the U.S. income tax by reincorporating in a foreign country (see S. 384), S2341 [12FE] (see H.R. 737), H461 [12FE]

———prevent corporations from exploiting tax treaties to evade U.S. income tax and prevent manipulation of transfer prices by deflection of income to tax havens (see H.R. 2184), H4527 [21MY]

———provide corporate income tax rate reductions (see H.R. 3343), H9738 [20OC]

———provide for an election for special tax treatment of certain S corporation conversions (see H.R. 1791), H3352 [11AP]

———provide for employee benefits for work site employees of certain corporations operating on a cooperative basis (see H.R. 541), H318 [5FE]

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

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

———provide procedural fairness in application of controlled group provisions to employers who contribute to multiemployer pension plans and engage in bona fide corporate transactions (see S. 1857), S14804 [12NO]

———provide tax credits for Indian investment and employment (see H.R. 388), H171 [27JA]

———provide tax relief for military personnel and their employers and offset such relief by preventing tax avoidance through renouncing U.S. citizenship (see S. Res. 257), S13802 [3NO]

———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 corporate refunds by fines and penalties imposed for improper accounting or reporting practices or financial misstatements (see H.R. 2836), H7454 [23JY]

———remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (see H.R. 2896), H7781 [25JY]

———repeal alternative minimum tax (see H.R. 43), H53 [7JA] (see H.R. 1233), H1810 [12MR]

———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 double taxation of corporate profits (see H.R. 45), H53 [7JA]

———repeal foreign sales corporation/extraterritorial income (FSC/ETI) tax program and replace with corporate rate deduction for domestic manufacturers (see S. 970), S5650 [1MY] (see S. 1637), S11723 [18SE] (see S. 1922), S15407 [21NO] (see S. 1964), S15975 [25NO] (see H.R. 1769), H3351 [11AP]

———restore standards for determining employee status of technical workers (see H.R. 1488), H2471 [27MR]

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

———simplify certain rules governing the taxation of U.S. businesses operating abroad (see H.R. 285), H136 [8JA]

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

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

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

———treatment of corporate expatriation transactions (see S. 513), S3086 [4MR]

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

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

———treatment of unrelated business taxable income (see H.R. 1912), H3635 [1MY]

Tobacco products: eliminate quotas and price supports, provide transition assistance for producers, protect markets, quality, and availability, and establish a trust fund to finance such actions (see H.R. 3160), H8904 [24SE]

———replace existing tobacco program with a federally chartered corporation, compensate quota holders, provide transition assistance for producers and increase competitiveness of domestically produced tobacco (see H.R. 986), H1462 [27FE]

———replace existing tobacco program with programs designed to assist producers, compensate quota holders for the loss of quota asset value, and assist producers who forgo obtaining a production license (see H.R. 245), H134 [8JA]

Letters

Antitrust penalties on individuals and corporations and repeal the U.S. Antidumping Act: John Ashcroft, Attorney General and Robert B. Zoellick, U.S. Trade Representative, S6632 [19MY]

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

FERC protection of electricity consumers under the Federal Power Act: Nielsen Cochran, Mississippi Public Service Commission, S10573 [31JY]

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

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 personal loans to corporate directors or chief officers: Senators Collins and Levin, Committee on Governmental Affairs (Senate), S2179 [11FE]

Remedies for retaliation against corporate whistleblowers: Howard M. Radzely, Dept. of Labor, S1726 [29JA]

———Senator Leahy, S1726 [29JA]

———Senators Leahy and Grassley, S1725, S1726 [29JA]

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]

Motions

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

Poems

``Corporate Credo 1,'' Representative Owens, E132 [5FE]

``Corporate Credo 2,'' Representative Owens, E132 [5FE]

Remarks in House

Airlines: reimburse airline industry for homeland security costs, H2708, H2776, H2777 [3AP], E689 [7AP]

Amtrak: make funding contingent upon submission of reports required under corporate accountability law, H8052, H8053 [9SE]

AT&T Corp.: layoff of employees by wireless unit, H11519 [19NO]

Auditors: 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]

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

———require corporations to file claims in the district where their principal place of business is located, H1994, H2053-H2055 [19MR]

Bausch & Lomb Inc.: anniversary, E2185 [31OC]

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

———reduce reliance on Government subsidies, H12107 [21NO]

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

Contracts: prohibit certain expatriated corporations from being eligible for the award of Federal contracts, H7858, H7918, H7919 [4SE]

———prohibit certain expatriated corporations from being eligible for the award of Federal contracts in Iraq, H9974 [28OC]

Courts: prevent domestic corporations from escaping liability from class action lawsuits through repatriation or merging with a foreign corporation, H5296, H5297 [12JN]

Dept. of Homeland Security: clarify that prohibitions on contracts with corporate expatriates applies to contracting with subsidiaries of such entities, H5773, H5774 [24JN]

———prohibit certain expatriated corporations from being eligible for the award of Federal contracts, H119 [8JA]

Economy: impact of mismanagement, deception, and violations of public trust, H3624 [1MY], H10332 [4NO], E132 [5FE]

ERISA: require equitable funding of pension plans maintained by corporations which also maintain executive pension plans (H.R. 2078), H4084 [14MY], E939 [13MY]

Ford Motor Co.: anniversary, H5382, H5388 [16JN], H5541 [18JN], E895 [9MY]

———anniversary (H. Res. 100), H4399-H4402 [21MY]

International Commission on Holocaust-Era Insurance Claims: enforcement of insurance claims made by Holocaust victims, E815 [30AP]

McGoldrick, John L.: American Jewish Committee Institute of Human Relations honoree, E103 [29JA]

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

———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]

Petroleum: relationship between U.S. political leaders and oil industry corporations and organizations, H3838 [8MY]

Potlatch Corp.: anniversary, E2557 [15DE]

R.J. Reynolds Tobacco Co.: tribute to relationship with motorsports and contributions to the sport of stock-car racing (H. Res. 353), E2320 [19NO]

Taxation: 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]

———eliminate double taxation of dividends, H1964 [19MR]

———end abusive tax sheltering activities by corporations, H8317, H8320, H8322, H8323 [17SE]

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

———expand incentives for construction and renovation of public schools (H.R. 717), H9286 [8OC], E224 [13FE]

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

———prevent corporations from avoiding the U.S. income tax by reincorporating in a foreign country, H1975 [19MR], H3101 [10AP], H4852 [3JN]

———prevent corporations from avoiding the U.S. income tax by reincorporating in a foreign country (H.R. 737), H1522 [5MR]

———provide corporate income tax rate reductions (H.R. 3343), E2098 [20OC]

———provide for an election for special tax treatment of certain S corporation conversions (H.R. 1791), E768 [12AP]

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

———remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 2896), H9969 [28OC]

———repeal double taxation of corporate profits, H1521 [5MR]

———repeal double taxation of corporate profits (H.R. 45), E31 [8JA]

———repeal foreign sales corporation/extraterritorial income (FSC/ETI) tax program and replace with corporate rate deduction for domestic manufacturers (H.R. 1769), H9969 [28OC], E773, E778 [12AP]

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

———simplify certain rules governing the taxation of U.S. businesses operating abroad (H.R. 285), E54 [8JA]

———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]

Travelers Property Casualty Corp.: anniversary of Pittsburgh, PA, office, E2161 [30OC]

Uniformed Services Employment and Reemployment Rights Act: tribute to employers of members of the National Guard or Reserves called to active duty that are exceeding minimum requirements, E2399 [22NO]

WorldCom, Inc.: GSA prohibition on receipt of new Federal contracts, H7858 [4SE]

———investigation of unethical activities, H5063, H5064 [9JN]

———reorganization under bankruptcy protection, H4263 [20MY], H5063, H5064 [9JN]

Remarks in Senate

Antitrust policy: implement antitrust enforcement enhancements and cooperation incentives (S. 1797), S13520 [29OC]

———increase certain antitrust penalties on individuals and corporations and repeal the U.S. Antidumping Act (S. 1080), S6631, S6632 [19MY]

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

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]

Business and industry: eliminate incentives to move operations abroad, enforce antidumping and trade laws, prohibit commerce in products made with child labor, and extend Buy American Act provisions (S. 592), S3516 [11MR]

———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]

———prohibit personal loans to directors or chief officers, S2178 [11FE]

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

———remedies for retaliation against corporate whistleblowers, S1725 [29JA]

———require employees at call centers who initiate or receive telephone calls to disclose physical location of such employees (S. 1873), S14965 [17NO]

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

Buy American Act: amend to increase requirement for American-made content and to tighten waiver provisions (S. 1480), S10142 [29JY], S12270 [1OC]

Dept. of Homeland Security: prohibit certain expatriated corporations from being eligible for the award of Federal contracts, S9868, S9869 [24JY]

———provide that waivers of certain prohibitions on contracts with corporate expatriates shall apply only if the waiver is required in the interest of national security, S1209-S1211 [21JA]

———provide that waivers of certain prohibitions on contracts with corporate expatriates shall apply only if the waiver is required in the interest of national security (S. 134), S258 [14JA]

———provide that waivers of certain prohibitions on contracts with corporate expatriates shall apply only if the waiver is required in the interest of national security (S. 29), S258 [14JA]

FERC: enhance protection of electricity consumers under the Federal Power Act, S10173 [30JY], S10470, S10483, S10529, S10572 [31JY]

Ford Motor Co.: anniversary (S. Res. 100), S6637, S6638 [19MY], S6847 [21MY]

IRS: clarify treatment of net operating loss in calculating taxes, S6442, S6443 [15MY]

McGoldrick, John L.: American Jewish Committee Institute of Human Relations honoree, S1364 [22JA]

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

Power resources: enhance energy conservation, research, and development and provide for security and diversity in the energy supply (S. 14)-S10188 [30JY]

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]

———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]

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

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

Taxation: 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]

———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]

———clarify rules governing bonus deduction for depreciable business assets, S6458 [15MY]

———curtail use of tax shelters (S. 1937), S15816-S15827 [24NO]

———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, S3784 [17MR], S4137 [20MR], S4244-S4246 [21MR]

———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]

———expand incentives for construction and renovation of public schools, S6440 [15MY]

———expand incentives for construction and renovation of public schools (S. 856), S5182 [10AP]

———increase criminal monetary penalty limitation for underpayment or overpayment of tax due to fraud, S6409 [15MY]

———permit consolidation of life insurance companies with other companies (S. 1495), S10269 [30JY]

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

———prevent corporations from avoiding the U.S. income tax by reincorporating in a foreign country, S4338 [25MR], S5287 [11AP], S11895 [24SE]

———prevent corporations from avoiding the U.S. income tax by reincorporating in a foreign country (S. 384), S2520 [14FE]

———provide procedural fairness in application of controlled group provisions to employers who contribute to multiemployer pension plans and engage in bona fide corporate transactions (S. 1857), S14808 [12NO]

———provide tax relief for military personnel and their employers and offset such relief by preventing tax avoidance through renouncing U.S. citizenship (S. Res. 257), S13833, S13834 [3NO]

———repeal foreign sales corporation/extraterritorial income (FSC/ETI) tax program and replace with corporate rate deduction for domestic manufacturers (S. 1922), S15415 [21NO]

———repeal foreign sales corporation/extraterritorial income (FSC/ETI) tax program and replace with corporate rate deduction for domestic manufacturers (S. 1964), S16006 [25NO]

———repeal foreign sales corporation/extraterritorial income (FSC/ETI) tax program and replace with corporate rate deduction for domestic manufacturers (S. 970), S5657 [1MY], S11783 [23SE]

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

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

———treatment of existing inversions by corporations to avoid the U.S. income tax by reincorporating in a foreign country, S6440 [15MY]

WorldCom, Inc.: investigation of unethical activities, S7128 [23MY]

Reports

Investigations of Misconduct in Energy-Related Markets: CFTC, S7659-S7661 [11JN]

Reports filed

American Jobs Creation Act: Committee on Ways and Means (House) (H.R. 2896) (H. Rept. 108-393), H12306 [21NO]

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

Jumpstart Our Business Strength (JOBS) Act: Committee on Finance (Senate) (S. 1637) (S. Rept. 108-192), S14270 [7NO]

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

Statements

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

Summaries

America's Better Classroom Act (H.R. 717), E224 [13FE]

Job Protection Act (H.R. 1769), E773 [12AP]

Tables

Profits of certain corporations, H4193 [15MY]

Texts of

H. Res. 100, Ford Motor Co., anniversary, H4399 [21MY]

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

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

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

S. 728, reimburse airline industry for homeland security costs, S4520 [27MR]

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

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. 970, Job Protection Act, S5658-S5660 [1MY]

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

S. 1480, Buy American Improvement Act, S10143 [29JY]

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

S. 1857, Multiemployer Pension Plan Procedural Fairness Act, S14810 [12NO]

S. 1873, Call Center Consumer's Right To Know Act, S14966 [17NO]

S. 1922, American Manufacturing Jobs Act, S15416-S15418 [21NO]

S. 1937, Tax Shelter Transparency and Enforcement Act, S15819-S15827 [24NO]

S. Res. 100, anniversary of Ford Motor Co., S6888 [21MY]

S. Res. 100, Ford Motor Co., anniversary, S4446 [26MR]

S. Res. 257, provide tax relief for military personnel and their employers and offset such relief by preventing tax avoidance through renouncing U.S. citizenship, S13804, S13834 [3NO]