TAXATION

Addresses

Jumping a Stalled Economy: Frederick W. Smith, FedEx Corp., H153-H155 [27JA]

Amendments

Armed Forces: increase death gratuity and exclude from gross income for tax purposes (H.R. 3365), S13805, S13807 [3NO], S13945 [4NO], H10367 [5NO]

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

Bankruptcy: amend laws (H.R. 975), H1999, H2046, H2051, H2053, H2055, H2097 [19MR]

Charities: provide incentives for charitable contributions by individuals and businesses (H.R. 7), H8308, H8326 [17SE]

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]

Dept. of Homeland Security: making appropriations (H.R. 2555), H5757, H5759, H5761 [24JN]

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]

Economy: 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]

Electronic commerce: make permanent the moratorium on the taxation of Internet and interactive computer service commerce (S. 150), S13943 [4NO], S14157, S14185, S14219 [6NO], S14239, S14278 [7NO], S14364 [10NO]

Employment: 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]

Internal Revenue Code: end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), S7500, S7503 [5JN], H5268 [11JN], H5330, H5333 [12JN]

———end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), consideration of Senate amendments with an amendment (H. Res. 270), H5329 [12JN]

———extend certain expiring provisions (H.R. 3521), H11832 [20NO]

IRS: protect taxpayers and ensure accountability (H.R. 1528), H5409 [16JN], H5522 [18JN], H5563 [19JN]

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]

Power resources: enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), S10736 [31JY], H3053 [9AP], H3105, H3192, H3235, H3243, H3246, H3251, H3256, H3258, H3260, H3263, H3266, H3267, H3271, H3273, H3274, H3277, H3278 [10AP], H3309, H3313, H3316, H3319, H3321, H3323 [11AP]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), consideration of conference report (H. Res. 443), H11387 [18NO]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (S. 14), S6004 [9MY], S6047, S6143 [13MY], S7180, S7181, S7195, S7196 [2JN], S7200, S7204, S7259, S7260 [3JN], S7366, S7369, S7372, S7407, S7413, S7414 [4JN], S7421, S7424, S7448, S7498, S7499, S7500, S7503 [5JN], S7516, S7526, S7557 [9JN], S7567, S7576, S7594, S7644, S7645, S7647 [10JN], S7658, S7670, S7682, S7702, S7732, S7737 [11JN], S7847, S7850, S7853 [12JN], S8368 [23JN], S9156 [9JY], S9807, S9808 [23JY], S9893, S9919, S9920, S9922 [24JY], S9941, S9942, S9943, S9978, S9979, S9980 [25JY], S10008, S10072, S10073, S10074, S10075 [28JY], S10116, S10125, S10154, S10155, S10163, S10164, S10165 [29JY], S10173, S10203, S10251, S10252, S10297, S10298, S10299, S10333, S10334, S10339, S10340, S10341, S10437 [30JY], S10693, S10694, S10695, S10696, S10698, S10700, S10703, S10704, S10705, S10706, S10707, S10708, S10711, S10712, S10713, S10714, S10715, S10717, S10718, S10719, S10720, S10721, S10723, S10725, S10726, S10727, S10728, S10729, S10730, S10731, S10732, S10733, S10734, S10735 [31JY]

Public welfare programs: extend Temporary Assistance for Needy Families Program and certain tax and trade programs (H.R. 3146), S12204, S12210 [30SE], H9008 [30SE]

Small business: improve access and choice relative to employee health care (H.R. 660), H5605, H5625 [19JN]

———improve access and choice relative to employee health care (H.R. 660), consideration (H. Res. 283), H5560 [19JN]

Social Security: provide additional safeguards for certain beneficiaries with representative payees (H.R. 743), S16142, S16159 [9DE], H2652 [2AP]

———provide additional safeguards for certain beneficiaries with representative payees (H.R. 743), consideration (H. Res. 168), H2594 [2AP]

Temporary Extended Unemployment Compensation Act: extend (S. 23), consideration (H. Res. 14), H72 [8JA]

Tobacco products: amend laws assisting States in the collection of sales and use taxes on cigarettes (H.R. 1839), H10458 [5NO]

———ensure collection of all cigarette taxes (S. 1177), S16147, S16202 [9DE]

Analyses

Bush Administration Budget Proposals, H1361 [26FE]

Dept. of Defense Appropriations for Military Activities, Prescribing Personnel Strengths, and Military Construction (2002): Feingold Amendment To Extend Budgetary Mechanisms and Spending Caps, S5281 [11AP]

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

Appointments

Committee on Taxation (Joint), S2620 [24FE]

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

———H.R. 6, Energy Policy Act, S11109 [4SE], H7954 [5SE]

———H.R. 1308, All-American Tax Relief Act, H5342 [12JN]

———H.R. 1308, Relief for Working Families Tax Act, S7509 [5JN]

Articles and editorials

Alexander's Principled Stand for State Control, S14253 [7NO]

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

Biggest ``Tax'' Is Debt, E2236 [5NO]

Budgetary Shock and Awe, H4194 [15MY]

Called-Up Reservist Take Big Hit in Wallet—Families Struggle on Military Salary, S4476 [27MR]

Chatter in the Cave of the Winds, S14668 [12NO]

Children Left Behind, H4990 [5JN]

Consumers Trimmed Spending in April—Drop in Gasoline Sales Was Factor in Decline, S6423 [15MY]

Demand, but No Capital, at Nonprofit Hospitals, S77 [7JA]

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], H4963 [4JN]

Faltering Energy Bill, E2146 [28OC]

Faust in Texas II, S5244 [10AP]

Fiscal Winds of War, E606 [27MR]

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

Halloween Scare—Internet Taxes, S14165 [6NO]

House GOP Responds to Senate Child Credit Bill—$82 Billion Plan Offers Breaks for Military Families, H5192 [11JN]

Hunger Has a New Face, H8324 [17SE]

Internet's Taxing Issue—State, Service Providers Wage Fight Over Sales Tax on Web Access, S13892 [4NO]

Iraqi Time Bomb, S5166-S5168 [10AP]

Irrelevant Proposal, H35 [7JA]

It Reeks of Politics, S216 [13JA]

It's About Taxes—Yours, S14253 [7NO]

It's Wrong To Tie Patriotism to Massive Tax Cut, S4419 [26MR]

Keeping Saddam Hussein in a Box, E151 [6FE]

Knights in Golden Armour, S5242 [10AP]

Middle Class Tax Share Set To Rise—Studies Say Burden of Rich To Decline, H4992 [5JN]

Morales, Friend Indicted in Texas Tobacco Case—Former AG Has Denied Wrongdoing; Federal Charges Include Tax Evasion, S5243 [10AP]

More Public Drilling? Let's Collect Bills First, H3314 [11AP]

Most Dangerous Indiscretion—The Legal, Economic, and Political Legacy of the Governments' Tobacco Litigation, S5242 [10AP]

Mugging the Needy, E659 [3AP]

New Kind of Job Loss, E2153 [28OC]

No Excuse for Tax Cuts, S4783 [3AP]

No More Than 30%, S1760 [30JA]

No New Tax Cuts, S5290 [11AP]

110 Economists Back Bush Tax Plan—3 Nobel Laureates Join Group Urging Congress' Support, S1653 [28JA]

Poor Held Hostage for Tax Cuts, H4990 [5JN]

Powerful New Revolver Is Drawing Fire Already, S2915 [27FE]

President's Tax Cut and Its Unspoken Numbers, S2638 [25FE]

Responsible George, S14165 [6NO]

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

Sour Mood Pervades the Economic Front, S4781 [3AP]

Stubborn Stagnation, S5796 [7MY]

Study—Military Kids Slighted on Tax Credit—Parents Earn Too Little To Qualify for the Provision, H5014 [5JN]

Taming the Oil Beast, S7569-S7571 [10JN]

Tax and Click, S14165 [6NO]

Tax Lunacy, S7108 [23MY]

Tax Plan That Will Pay Few Dividends, S216 [13JA]

Tax Wealthy To Pay for Iraq War—Test Patriotism's Deeper Meaning, S11462 [15SE]

Too Many Leaps of Faith in Bush Tax-Cut Plan, S264 [14JA]

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

War's Cost May Dwarf Stimulus Effect, H79 [8JA]

Washington's Weak Dollar Policy, S7108 [23MY]

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

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

What Would Jesus Do? Sock It to Alabama's Corporate Land Owners, H5659 [19JN]

Why This Tax Loophole for Losers Should End, S6442 [15MY], S8567 [25JN]

Wyoming Lives Uneasily With Big Game and Big Equipment, E704 [8AP]

Yearlong Decline in Dollar Is Little Help on Trade Gap, S4781 [3AP]

Bills and resolutions

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

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

———allow farmer-owned cooperatives access to small ethanol producer tax credit (see S. 240), S1736 [29JA] (see H.R. 465), H242 [29JA]

———change certain threshold and other tests to decrease the amount of farm labor wages subject to Social Security and Medicare taxes (see H.R. 2097), H4130 [14MY]

———clarify the excise tax exemptions for aerial applicators of fertilizers or other substances (see S. 552), S3252 [6MR] (see H.R. 1317), H1953 [18MR]

———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 rules for involuntary conversions of livestock sold due to weather-related conditions (see S. 252), S1812 [30JA] (see H.R. 478), H243 [29JA]

———extend replacement period for livestock sold due to drought, flood, or other weather-related conditions (see H.R. 377), H171 [27JA]

———provide an exclusion for gain from the sale of farmland to encourage the continued use of property for farming (see S. 1464), S9959 [25JY] (see H.R. 2978), H7784 [25JY]

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

———provide emergency agriculture assistance, impose tariff-rate quotas on certain casein and milk protein concentrates, and provide tax relief for farmers and producers of biodiesel (see S. 154), S288 [14JA]

———provide involuntary conversion tax relief for producers forced to sell livestock due to weather-related conditions or Federal land management agency policy or action (see H.R. 483), H243 [29JA]

———simplify application of self-employment tax in the case of family farming businesses (see H.R. 905), H1333 [25FE]

———treatment of citrus canker tree payments (see H.R. 2202), H4528 [21MY]

———treatment of crops destroyed by casualty (see H.R. 3043), H8081 [9SE]

———treatment of depreciation of potato storage facilities (see H.R. 1053), H1514 [4MR]

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

Alaska: charitable deduction for reasonable and necessary expenses of Alaska Native subsistence whaling captains (see S. 293), S1871 [4FE] (see H.R. 952), H1395 [26FE]

Alcoholic beverages: allow distilled spirits wholesalers a credit for their cost of carrying Federal excise taxes prior to the sale of the product bearing the tax (see S. 1506), S10617 [31JY] (see H.R. 791), H700 [13FE]

———exempt the natural aging process in the determination of the production period for distilled spirits (see S. 1681), S12192 [30SE]

———increase taxes on certain alcoholic beverages and provide additional funds for alcohol abuse prevention programs (see H.R. 2252), H4736 [22MY]

———repeal occupational taxes on manufacturers, distributors, and sellers of beer, wine, and distilled spirits (see S. 374), S2340 [12FE] (see H.R. 786), H700 [13FE]

———treatment of beer (see S. 809), S4957 [8AP] (see H.R. 52), H53 [7JA] (see H.R. 1305), H1952 [18MR]

———treatment of distilled spirits (see S. 1457), S9959 [25JY] (see H.R. 2950), H7783 [25JY]

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

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

American Samoa: extend possession tax credit for an additional period (see H.R. 1424), H2310 [25MR]

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

Animals: reduce holding period relative to determination whether horses are certain business assets (see S. 1759), S12888 [20OC]

———treatment of sale of certain animals associated with educational programs (see H.R. 1754), H3303 [10AP]

Appropriations: increase certain tax rates and use such revenue to make supplemental appropriations for ongoing military operations and reconstruction efforts in Iraq and Afghanistan and the global war on terrorism (see H.R. 3053), H8081 [9SE]

———suspend a portion of reduction in highest income tax rate and use such revenue to make supplemental appropriations for security and stabilization of Iraq (see S. 1634), S11648 [17SE] (see H.R. 3150), H8490 [23SE]

Armed Forces: allow Reserve members a deduction for contributions to savings accounts which may be used when the members are called to active duty (see S. 803), S4897 [7AP]

———allow tax credit to businesses who employ members of the National Guard or Ready Reserve (see H.R. 349), H169 (see H.R. 350), H170 [27JA] (see H.R. 454), H242 [29JA]

———combat zone tax exclusions for bomber support crews on the island of Diego Garcia (see S. 234), S1736 [29JA]

———ensure tax-exempt status and other benefits afforded under Operation Enduring Freedom are afforded to personnel stationed in Israel (see H.R. 1326), H1953 [18MR] (see H.R. 1393), H2269 [20MR]

———ensure tax-exempt status for members, or their spouses, serving in Iraq during Operation Enduring Freedom (see H.R. 1795), H3352 [11AP]

———exclude from income taxation all compensation received for active duty (see H.R. 1687), H3051 [9AP]

———expand combat zone tax exclusion to include transit period to such zones and to include commissioned officers (see S. 394), S2457 [13FE] (see S. 721), S4434 [26MR]

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

———increase death gratuity and exclude from gross income for tax purposes (see H.R. 3019), H8016 [5SE] (see H.R. 3365), H9811 [21OC]

———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]

———reform computation of retired pay for members with hazardous duty experience, study benefits for employers of National Guard or Reserve members, and assess military youth programs expansion (see H.R. 1325), H1953 [18MR]

———restore the tax-exempt status of death gratuity payments (see H.R. 693), H391 [11FE]

———revise certain retired pay eligibility requirements, provide TRICARE eligibility to certain reservists, and allow reservists and their employers a tax credit (see S. 1000), S5771 [6MY] (see H.R. 2168), H4367 [20MY] (see H.R. 2413), H5174 [10JN]

———treat military service performed at Guantanamo Bay Naval Station and certain peacekeeping missions in Africa in the same manner as if such services were performed in a combat zone (see S. 398), S2457 [13FE]

———treatment of businesses who employ military reservists, and self-employed military reservists (see S. 1595), S11245 [9SE] (see H.R. 2399), H5173 [10JN]

———treatment of certain compensation received by members serving in South Korea (see H.R. 1581), H2819 [3AP]

———treatment of certain enlistment, accession, reenlistment, and retention bonuses (see H.R. 1518), H2514 [31MR]

———treatment of expenses of members of a military Reserve, businesses who employ members of the military Reserves, and self-employed military Reserve participants (see S. 202), S1368 [22JA] (see S. 393), S2457 [13FE] (see H.R. 1504), H2472 [27MR]

———treatment of overnight travel expenses of National Guard and Reserve members (see H.R. 1369), H2132 [19MR]

———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]

———waive early withdrawal penalty for distributions from qualified retirement plans to individuals called to active duty for an extended period (see H.R. 1779), H3351 [11AP]

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

Arts and humanities: 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 U.S. independent film and television production wage credit (see S. 1613), S11416 [11SE] (see H.R. 715), H460 [12FE]

———allow deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (see S. 287), S1871 [4FE] (see H.R. 806), H701 [13FE]

Aviation: exempt certain sightseeing flights from taxes on air transportation (see S. 322), S1977 [5FE] (see H.R. 573), H319 [5FE]

———exempt helicopters used for unexploded ordnance removal and environmental restoration from air transportation excise taxes (see S. 82), S37 [7JA]

———treatment of commercial aviation fuel during hostilities with Iraq (see H.R. 1380), H2268 [20MR]

Bankruptcy: amend laws (see H.R. 975), H1461 [27FE]

———amend laws (H.R. 975), consideration (see H. Res. 147), H1952 [18MR]

———treatment of tax attributes in connection with a discharge of indebtedness in a bankruptcy case of a company having asbestos-related claims against it (see H.R. 2503), H5551 [18JN]

Barbados: override income tax treaty (see H.R. 3121), H8381 [17SE]

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]

BIA: issue school construction funding bonds (see H.R. 410), H217 [28JA]

BLM: provide permanent funding for the payment in lieu of taxes program (see S. 511), S3086 [4MR] (see H.R. 1005), H1463 [27FE]

Budget: constitutional amendment to require balanced budget and greater accountability in the enactment of tax legislation (see H.J. Res. 6), H60 [7JA]

———require the CBO and the Committee on Taxation (Joint) to use dynamic economic modeling in addition to static economic modeling in budgetary estimates of proposed changes in Federal revenue law (see S. 675), S4166 [20MR]

———suspend future reductions of the highest income tax rate if there is a Federal on-budget deficit (see S. 126), S132 [9JA]

Business and industry: allow a business credit for donations for vocational educational purposes (see H.R. 2763), H7019 [16JY]

———allow businesses a credit for security devices, assessments, and other security-related expenses (see H.R. 3562), H11701 [20NO]

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

———clarify treatment of certain tax attributes for companies whose debt is cancelled in a bankruptcy proceeding (see S. 1331), S8559 [25JN]

———deny any deduction for certain fines, penalties, and other amounts (see S. 936), S5483 [29AP]

———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]

———encourage investment in high productivity property (see H.R. 1234), H1810 [12MR]

———exclude working capital in applying the accumulated earnings tax (see H.R. 2822), H7329 [22JY]

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

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

———extend special carryback of certain net operating losses to losses for additional years (see S. 1494), S10265 [30JY] (see H.R. 2448), H5365 [12JN]

———increase incentives for business investments in low-income communities and small businesses (see H.R. 1135), H1679 [6MR]

———increase the bonus depreciation (see H.R. 223), H59 [7JA]

———installment reporting of certain gain from the sale of an interest in service business (see H.R. 1129), H1679 [6MR]

———promote, protect, and clarify status of professional employer organizations (see S. 1269), S7926 [16JN] (see H.R. 2178), H4527 [21MY]

———promote simplification and fairness in the administration and collection of sales and use taxes (see S. 1736), S12607 [15OC] (see H.R. 3184), H8949 [25SE]

———provide a shorter recovery period for the depreciation of certain improvements to retail space (see H.R. 3561), H11701 [20NO]

———provide a special depreciation allowance for property acquired during a certain period (see H.R. 683), H390 [11FE]

———provide excise tax reform and simplification (see S. 1962), S15975 [25NO]

———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 manufacturing businesses (see S. 1885), S15061 [18NO]

———reduce depreciation recovery period for certain software and qualified technological equipment (see H.R. 1232), H1810 [12MR]

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

———repeal exclusion for extraterritorial income and provide a deduction relating to income attributable to U.S. production activities (see S. 1688), S12193 [30SE]

———repeal extraterritorial income exclusion and simplify rules for U.S. businesses operating abroad (see S. 1475), S10045 [28JY]

———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]

———repeal reduction in deductible portion of business meal and entertainment expenses (see S. 1482), S10140 [29JY]

———repeal the mid-quarter convention for depreciable property (see H.R. 1535), H2585 [1AP]

———restore deduction for travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel (see S. 1408), S9414 [15JY] (see H.R. 1313), H1953 [18MR]

———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]

———treatment of automatic fire sprinkler systems (see S. 1566), S10906 [1AU] (see H.R. 1824), H3354 [11AP]

———treatment of certain mobile machinery (see H.R. 3246), H9213 [2OC]

———treatment of certain motor vehicle dealer transitional assistance (see S. 1305), S8300 [20JN] (see H.R. 870), H1331 [25FE]

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

———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 meal and entertainment expenses (see H.R. 2094), H4130 [14MY]

———treatment of qualified rental office furniture (see S. 1578), S11032 [3SE] (see H.R. 1597), H2819 [3AP]

———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]

CERCLA: treatment of certain settlement funds (see H.R. 805), H701 [13FE]

Charities: allow deduction for charitable contributions to individuals who do not itemize other deductions (see H.R. 2067), H3973 [9MY] (see H.R. 2229), H4735 [22MY]

———exempt deduction for charitable contributions from the phase-out of itemized deductions (see H.R. 2231), H4735 [22MY]

———nullify contracting exemption provisions of Executive order on the participation of faith-based organizations in the provision of social services (see H.R. 2605), H5928 [25JN]

———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 incentives for charitable contributions by individuals and businesses (see H.R. 7), H3760 [7MY]

———provide incentives for charitable contributions by individuals and businesses (H.R. 7), consideration (see H. Res. 370), H8282 [16SE]

———reform certain excise taxes applicable to private charitable foundations (see S. 1514), S10617 [31JY]

Children and youth: accelerate increase in refundability of the child tax credit (see S. 1162), S7188 [2JN] (see S. 1173), S7234 (see S. 1174), S7235 [3JN] (see S. 1434), S9638 [21JY] (see H.R. 2325), H4976 [4JN] (see H.R. 2392), H5088 [9JN]

———accelerate increase in the child tax credit and expand refundability of such credit (see S. 962), S5541 [30AP] (see H.R. 2324), H4976 [4JN]

———increase age limit for the child tax credit (see H.R. 1050), H1514 [4MR]

———provide a uniform definition of a qualifying child (see S. 755), S4629 [1AP] (see H.R. 2718), H6706 [14JY]

———provide opportunities to improve the lives of all children and enable them to reach their fullest potential (see S. 448), S2838 [26FE] (see H.R. 936), H1395 [26FE]

Citizenship: prevent the continued use of renouncing U.S. citizenship as a device for avoiding U.S. taxes (see S. 260), S1813 [30JA]

Coal: develop and implement advanced clean coal technology programs and provide tax incentives to encourage the retrofitting, repowering, or replacement of coal-based electricity generating facilities (see S. 582), S3410 [10MR]

———develop and implement advanced clean coal technology programs and provide tax incentives to implement such programs at coal-based electricity generating facilities (see S. 727), S4512 [27MR]

———treatment of production of energy from waste coal (see H.R. 3531), H11650 [19NO]

Coins: 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]

Colleges and universities: expand the Hope Scholarship credit for certain expenses and exempt certain Federal education grants when taking expenses into account (see H.R. 442), H242 [29JA]

———provide collegiate housing and infrastructure grants (see S. 1246), S7831 [12JN] (see H.R. 1523), H2514 [31MR]

Columbia (space shuttle): provide tax relief and assistance for the families of the crew and for future astronauts killed in the line of duty (see S. 298), S1871 [4FE] (see H.R. 680), H390 [11FE]

Committee on Governmental Affairs (Senate): authorize production of records by the Permanent Subcommittee on Investigations (see S. Res. 274), S15812 [24NO]

Community development: allow businesses to qualify as renewal community businesses if such businesses employ residents of certain nearby areas (see H.R. 3669), H12918 [8DE]

———allow businesses to qualify as renewal community businesses if such businesses employ residents of certain other renewal communities (see S. 903), S5342 [11AP]

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

———expand areas designated as renewal communities based on new census data (see S. 400), S2457 [13FE] (see H.R. 840), H703 [13FE]

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

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

———extend and expand the enhanced deduction for charitable contributions of computers to provide public access to computers (see H.R. 1131), H1679 [6MR]

———incentives to ensure timely and equitable access to the Internet over current and future generations of broadband capability (see S. 905), S5342 [11AP] (see H.R. 267), H135 [8JA]

Conservation of energy: allow a refundable credit for expenditures for renewable energy property (see H.R. 3138), H8400 [18SE]

———allow a tax credit for certain energy-efficient property (see S. 758), S4629 [1AP] (see H.R. 2113), H4203 [15MY]

———provide a credit for energy-efficient appliances (see S. 361), S2187 [11FE] (see H.R. 1332), H1953 [18MR]

———provide credits for constructing energy efficient homes or improving existing homes (see H.R. 1459), H2470 [27MR]

———provide incentives for new technologies to reduce energy consumption in buildings (see H.R. 1271), H1900 [13MR]

———provide incentives to reduce energy consumption (see S. 507), S3086 [4MR]

Conservation of natural resources: allow a credit for contributions of real property interests for conservation purposes (see H.R. 1607), H2820 [3AP]

———application of installment sales treatment to property acquired for conservation purposes by a State or local government or certain tax-exempt organizations (see H.R. 2830), H7454 [23JY]

———provide economic incentives for the preservation of open space and conservation of natural resources (see H.R. 2036), H3856 [8MY]

———treatment of income from land sold to a government agency or a nonprofit organization for conservation purposes (see H.R. 2964), H7784 [25JY]

Conservation Reserve Program: treat payments as rentals from real estate (see S. 1316), S8439 [24JN]

Constitutional amendments: abolish Federal income tax (see H.J. Res. 61), H5814 [24JN]

———progressive taxation (see H.J. Res. 34), H1516 [4MR]

———tax limitations (see H.J. Res. 50), H3304 [10AP] (see H.J. Res. 54), H3408 [12AP]

Consumers: provide a tax credit for broadband Internet access (see H.R. 768), H699 [13FE]

Contracts: requirements on the percentage of completion accounting method for the manufacture of property (see H.R. 61), H54 [7JA]

Corporations: 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]

———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]

———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]

———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]

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

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

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

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

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

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

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

Cosmetology: expand the tip tax credit to employers of cosmetologists and promote tax compliance in the cosmetology sector (see H.R. 2133), H4204 [15MY]

Courts: overrule U.S. v. Fior D'Italia, Inc. (see H.R. 118), H56 [7JA]

Credit cards: allow a deduction for interest (see H.R. 1141), H1680 [6MR]

Cuba: treatment of amounts received from trading with Cuba if the trading is conditioned on lobbying Congress to lift trade or travel restrictions (see H.R. 3670), H12918 [8DE]

Dept. of Defense: clarify the treatment of dependent care assistance programs for Armed Forces members (see S. 235), S1736 [29JA]

———provide a temporary exclusion for Armed Forces Reserve members and civilian employees serving in a combat zone (see H.R. 1133), H1679 [6MR]

———provide for equitable treatment of civilian employees serving in combat zones and members of the Armed Forces serving in combat zones (see H.R. 117), H56 [7JA]

Dept. of Education: ensure that students are not hurt by changes to needs analysis tables and require consultation with Advisory Committee on Student Financial Assistance (see S. 1268), S7926 [16JN] (see S. 1273), S7980 [17JN]

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]

Dept. of the Treasury: consolidate Inspectors General (see H.R. 3625), H12308 [21NO]

———study tax depreciation recovery periods (see H.R. 46), H53 [7JA]

Dept. of Veterans Affairs: allow taxpayers to designate income tax refunds for use in medical research (see H.R. 1087), H1640 [5MR]

———make motor vehicle reimbursement rates for veterans comparable to reimbursement rates for Federal employees (see H.R. 632), H322 [5FE]

Disabled: allow a deduction from work-related expenses of disabled individuals (see H.R. 1693), H3051 [9AP]

———allow a tax credit for the purchase of hearing aids (see H.R. 943), H1395 [26FE] (see H.R. 3103), H8283 [16SE]

———treatment of certain expenses for disabled workers (see S. 1560), S10906 [1AU]

Discrimination: deny all deductions for business expenses associated with the use of a club that discriminates on the basis of sex, race, or color (see H.R. 2418), H5265 [11JN]

———treatment of amounts received as damages on account of age discrimination (see H.R. 2140), H4204 [15MY]

———treatment of damages and back pay received on account of, and expenses incurred in asserting any claim of employment discrimination (see S. 557), S3252 [6MR] (see H.R. 1155), H1680 [6MR]

———treatment of social clubs found to be practicing prohibited discrimination (see H.R. 212), H59 [7JA]

Diseases: apply excise tax to hepatitis A vaccines (see H.R. 1674), H2938 [8AP]

———provide a checkoff for a Breast and Prostate Cancer Research Fund (see H.R. 1692), H3051 [9AP]

———require group and individual health insurance coverage of screening for breast, prostate, and colorectal cancer (see H.R. 3362), H9811 [21OC]

District of Columbia: make the first-time homebuyer credit permanent (see H.R. 1952), H3641 [5MY]

———permit City Council to impose a tax on income of professional baseball players earned within the District of Columbia (see H.R. 1450), H2401 [26MR]

———provide full voting representation in Congress (see S. 617), S3730 [13MR] (see H.R. 1285), H1901 [13MR]

Domestic policy: improve homeland security, prevent tax increases, support education and health care, and strengthen the economy (see H.R. 1593), H2819 [3AP]

Drugs: repeal the medicine and drugs limitation on the deduction for medical care (see H.R. 3596), H12307 [21NO]

Ecology and environment: encourage contributions of capital gain real property for conservation purposes (see S. 701), S4375 [25MR]

———exclude from unrelated business taxable income the gain or loss on the sale or exchange of certain brownfield sites (see S. 1936), S15812 [24NO] (see H.R. 3527), H11650 [19NO]

———expand incentives for the environmental cleanup of certain brownfield sites (see H.R. 402), H217 [28JA]

———extend expensing of environmental remediation costs (see H.R. 2815), H7329 [22JY]

———extend financing of the Superfund program by reinstating certain excise taxes (see S. 173), S848 [15JA]

———reinstate Superfund and oil spill excise taxes and extend leaking underground storage tank taxes (see H.R. 610), H321 [5FE]

Economic Growth and Tax Relief Reconciliation Act: accelerate and make child tax credit provisions permanent (see S. 92), S37 [7JA]

———accelerate and make lowest tax bracket permanent (see S. 94), S37 [7JA]

———accelerate individual income tax rate cuts and make all tax cuts permanent (see H.R. 210), H59 [7JA]

———freeze and repeal portions of the tax reduction and apply savings to a comprehensive Medicare outpatient prescription drug benefit (see H.R. 2514), H5551 [18JN]

———increase and repeal sunset imposed on modifications to the child tax credit provisions (see H.R. 2007), H3761 [7MY]

———make individual income tax rate reductions permanent (see H.R. 861), H704 [13FE]

———make marriage penalty relief provisions permanent (see S. 120), S132 [9JA]

———make pension and individual retirement arrangement provisions permanent (see S. 95), S37 [7JA]

———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]

———make tax benefits permanent (see H.R. 1612), H2820 [3AP]

———repeal sunset on expansion of the adoption credit and adoption assistance programs (see S. 1931), S15573 [22NO] (see H.R. 336), H169 [27JA] (see H.R. 1057), H1514 [4MR]

———repeal sunset on increase of dependent care tax credit and make the credit refundable (see H.R. 493), H244 [29JA]

———repeal sunset provisions (see S. 96), S37 [7JA] (see H.R. 407), H217 [28JA]

———suspend phase-in of additional tax reductions while the U.S. is in a state of war or on high military alert (see H.R. 436), H241 [29JA]

Economy: provide incentives for economic recovery (see S. 2), S2919 [27FE] (see S. 135), S133 [9JA] (see S. 414), S2522 [14FE] (see S. 1054), S6070 [13MY] (see H.R. 2), H1459 [27FE] (see H.R. 459), H242 [29JA]

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

———rebuild America through job creation (see H.R. 2046), H3973 [9MY]

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

———allow employers a tax credit to encourage employee volunteer services that aid science, mathematics, and engineering education in schools (see H.R. 3590), H12307 [21NO]

———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 tax credit for contributions for scholarships to attend elementary and secondary schools, upgrading school facilities, and certain technology expenses (see H.R. 120), H56 [7JA]

———allow tax credit for contributions for the benefit of elementary and secondary schools (see H.R. 282), H136 [8JA]

———allow tax credit for contributions to charitable organizations which provide scholarships for children to attend elementary and secondary schools (see H.R. 385), H171 [27JA] (see H.R. 2347), H5043 [5JN]

———allow tax credits for certain elementary and secondary school expenses and contributions to charitable school-tuition organizations (see H.R. 611), H321 [5FE]

———clarify that church employees are eligible for the exclusion for qualified tuition reduction programs of charitable educational organizations (see H.R. 872), H1331 [25FE]

———designate educational empowerment zones in certain low-income areas and give a tax incentive to attract teachers to work in such areas (see H.R. 213), H59 [7JA]

———encourage stronger mathematics and science programs at elementary and secondary schools (see H.R. 3064), H8174 [10SE]

———enhance charitable contribution deductions for book donations and literacy (see S. 680), S4166 [20MR]

———expand incentives (see H.R. 3412), H10236 [30OC]

———expand the eligibility for teacher loan forgiveness to provide additional incentives for teachers in economically depressed rural areas, territories, and Indian reservations (see H.R. 789), H700 [13FE]

———expand the Hope Scholarship credit to elementary and secondary school expenses (see H.R. 615), H321 [5FE]

———expand the teacher loan forgiveness programs under the guaranteed and direct student loan programs (see H.R. 2678), H6463 [9JY]

———increase and enhance the Hope Scholarship Credit and repeal the Lifetime Learning Credit (see H.R. 3251), H9281 [7OC]

———increase deduction for teacher classroom supplies and expand to include qualified professional development expenses (see S. 695), S4325 [24MR] (see H.R. 785), H700 [13FE]

———increase the deduction for host families of foreign exchange and other students (see H.R. 869), H1331 [25FE]

———limit the applicability of annual updates to the allowance for State and other taxes in the tables used in the Federal Needs Analysis Methodology relative to financial aid eligibility (see S. 1265), S7876 [13JN] (see H.R. 2485), H5408 [16JN]

———make higher education more affordable (see S. 174), S848 [15JA] (see S. 348), S2187 [11FE]

———provide a credit for teachers and principals who work in certain low income schools (see H.R. 1643), H2821 [3AP]

———provide assistance with elementary and secondary educational costs to parents of disabled children (see H.R. 1575), H2703 [2AP]

———provide tax credit for educational expenses incurred in attending public or private elementary and secondary schools (see H.R. 499), H244 [29JA] (see H.R. 612), H321 [5FE]

———provide tax credit for elementary and secondary school personnel (see H.R. 614), H321 [5FE]

———provide tax credit for elementary and secondary school teachers (see H.R. 613), H321 [5FE]

———provide tax credit to teachers in rural or high unemployment areas or who achieve National Board for Professional Teaching Standards certification (see S. 857), S5173 [10AP] (see H.R. 3338), H9687 [17OC]

———repeal limits on the deduction for interest on education loans and make deduction permanent (see H.R. 3465), H10977 [6NO]

———repeal limits on the deduction of interest on education loans (see H.R. 1296), H1902 [13MR] (see H.R. 3384), H9981 [28OC]

———spending of a greater percentage of Federal tax dollars on children's classrooms (see H.R. 2884), H7616 [24JY]

———treatment of certain expenses of elementary and secondary school teachers (see H.R. 3025), H8016 [5SE]

———treatment of certain postsecondary educational benefits provided by an employer to children of employees (see S. 1096), S6853 [21MY]

———treatment of employer contributions to college tuition plans and education savings accounts (see H.R. 3318), H9613 [16OC]

———treatment of higher education expenses (see H.R. 129), H56 [7JA] (see H.R. 826), H702 [13FE] (see H.R. 1304), H1952 [18MR]

Electric power: encourage investment in facilities using wind to produce electricity (see S. 1476), S10045 [28JY]

———extension of the credit for producing electricity from biomass (see H.R. 804), H701 [13FE]

———extension of the credit for producing electricity from certain renewable resources to include landfill gas (see S. 358), S2187 [11FE]

———extension of the credit for producing electricity from wind (see S. 207), S1479 [23JA] (see S. 395), S2457 [13FE] (see S. 488), S2920 [27FE] (see H.R. 570), H319 [5FE] (see H.R. 1011), H1463 [27FE]

———modify and expand credit for producing electricity from certain renewable resources and waste products (see S. 464), S2919 [27FE]

———modify depreciation of property used in the transmission of electricity (see S. 1631), S11648 [17SE]

———modify renewable energy credit to include agricultural and animal waste sources as a renewable energy resource (see S. 357), S2187 [11FE] (see S. 494), S2920 [27FE]

———modify renewable energy credit to include electricity produced from municipal solid waste (see S. 359), S2187 [11FE]

———provide credits for the installation of certain wind energy property (see S. 759), S4629 [1AP] (see H.R. 790), H700 [13FE]

———treatment of investments in wind energy facilities (see H.R. 1099), H1640 [5MR]

Electronic commerce: allow expensing of broadband Internet access expenditures (see S. 160), S288 [14JA] (see H.R. 769), H699 [13FE]

———extend the moratorium on the taxation of Internet and interactive computer service commerce (see H.R. 49), H53 [7JA] (see H.R. 1481), H2471 [27MR]

———make permanent the moratorium on the taxation of Internet and interactive computer service commerce (see S. 52), S36 [7JA] (see S. 150), S230 [13JA]

Employment: clarify rules for determining whether certain agent-drivers and commission-drivers are employees (see H.R. 1649), H2863 [7AP]

———credit for the hiring of displaced homemakers (see H.R. 544), H318 [5FE]

———employer credit for hiring new employees (see H.R. 3608), H12308 [21NO]

———exclude certain severance payments from gross income for employees who are laid off (see H.R. 2064), H3973 [9MY]

———increase the work opportunity credit and the welfare-to-work credit (see H.R. 1134), H1679 [6MR]

———modify the work opportunity credit and the welfare-to-work credit (see S. 1180), S7381 [4JN] (see H.R. 2047), H3973 [9MY]

———provide for employer liability for Social Security taxes on unreported tips paid to an employee after the IRS establishes the amount of tips received (see H.R. 2034), H3856 [8MY]

———provide tax relief for farmers and fishermen (see S. 665), S3993 [19MR]

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

———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 employee leasing organizations (see H.R. 1270), H1900 [13MR]

———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]

Executive departments: ensure that Federal construction contractors abide by State tax, employment, and licensing regulations (see H.R. 3653), H12918 [8DE]

Ex-offenders: provide for a temporary low-income housing credit to encourage the provision of housing, job training, and other essential services to ex-offenders (see H.R. 2166), H4367 [20MY]

Families and domestic relations: accelerate elimination of the marriage penalty (see H.R. 759), H698 [13FE]

———allow a married couple conducting an unincorporated trade or business to elect out of partnership status (see H.R. 1558), H2702 [2AP]

———allow a married couple who operates an unincorporated business as co-owners to file separate returns for purposes of the self-employment tax (see H.R. 1640), H2821 [3AP]

———allow credits for dependents within a household (see H.R. 181), H58 [7JA]

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

———eliminate marriage penalty in the computation of the income tax on Social Security benefits (see H.R. 2072), H4010 [13MY]

———exclude from estate taxes certain works of artistic property created by the decedent (see H.R. 147), H57 [7JA]

———expand Federal tax refund intercept program for parents delinquent on child support to cover children who are not minors (see S. 1437), S9708 [22JY] (see H.R. 547), H318 [5FE]

———expand the dependent care tax credit, accelerate the child tax credit, and promote dependent care assistance programs (see S. 388), S2456 [13FE]

———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]

———increase age of dependents for determination of credit for expenses for household and dependent care services necessary for gainful employment (see H.R. 3666), H12918 [8DE]

———increase exclusion equivalent of the unified credit allowed against the estate tax and modify the estate tax rate schedule (see H.R. 2477), H5407 [16JN]

———increase refundability of child tax credit, clarify eligibility of Armed Forces pay for such credit, and accelerate marriage penalty relief in earned income tax credit (see H.R. 2286), H4786 [2JN]

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

———provide a minimum credit for stay-at-home parents, allow the dependent care credit to be taken against the minimum tax, and allow a carryforward of any unused dependent care credit (see S. 1253), S7831 [12JN]

———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]

———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]

———replace the earned income tax credit, child tax credit, and the deduction for dependents with a simplified family tax credit (see H.R. 3655), H12918 [8DE]

———require child support delinquent parents to include their unpaid obligation in gross income and allow custodial parents a deduction for unpaid child support (see S. 127), S132 [9JA] (see H.R. 262), H135 [8JA]

———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]

Federal employees: allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and allow a deduction for TRICARE supplemental premiums (see S. 623), S3730 [13MR] (see H.R. 1231), H1810 [12MR]

———treatment of amounts paid on behalf of Federal employees under Federal student loan repayment programs (see S. 512), S3086 [4MR] (see H.R. 1056), H1514 [4MR]

Federal-State relations: allow a deduction for State and local sales taxes in lieu of State and local income taxes (see S. 1436), S9638 [21JY] (see H.R. 720), H460 [12FE]

———allow a deduction for State and local sales taxes in lieu of State and local income taxes and allow the State and local income tax deduction against the alternative minimum tax (see S. 467), S2919 [27FE]

———regulate certain State taxation of interstate commerce (see H.R. 3220), H9129 [1OC]

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

———encourage a strong community-based banking system (see H.R. 2341), H4977 [4JN]

———exclude from income $100 of interest and raise threshold for reporting interest paid (see H.R. 971), H1461 [27FE]

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

———provide for disclosure of return information for student financial assistance purposes (see H.R. 3613), H12308 [21NO]

———treatment of interest on bank loans made to churches and religious organizations (see H.R. 845), H703 [13FE]

Firearms: exempt small manufacturers from the firearms excise tax (see S. 396), S2457 [13FE]

———provide a nonrefundable credit for individuals who purchase a residential safe storage device for firearms (see H.R. 325), H138 [8JA]

———treatment of certain sniper weapons (see S. 429), S2594 [24FE]

Firefighters: treat contracted firefighters with local governments as employees of such governments for pension plan purposes (see H.R. 1884), H3570 [30AP]

Fish and fishing: expand income averaging to include the trade or business of fishing (see S. 1831), S14176 [6NO]

———extend credits to assist in the purchase of fishing safety equipment (see S. 487), S2920 [27FE] (see H.R. 2973), H7784 [25JY]

Food: treatment of charitable contributions of apparently wholesome food inventory (see H.R. 543), H318 [5FE]

———treatment of charitable donation of food by businesses and farmers (see S. 85), S37 [7JA] (see H.R. 807), H701 [13FE]

———treatment of foods and supplements for dietary use, and medical foods as medical expenses (see H.R. 2627), H6262 [26JN]

Foreign countries: treatment of certain transfers of intangible property for foreign tax credit limitation purposes (see H.R. 1159), H1680 [6MR]

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

———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]

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

Foreign policy: prohibit U.S. contributions to the U.N. or Organization for Economic Cooperation and Development relative to proposals to impose taxes or fees on U.S. citizens (see H.R. 1206), H1745 [11MR]

Foreign trade: expand work opportunity credit to include trade adjustment assistance as a targeted group (see S. 1662), S11989 [25SE] (see H.R. 3678), H12919 [8DE]

Forests: treatment of forestry activities (see S. 1381), S9119 [9JY] (see H.R. 974), H1461 [27FE] (see H.R. 1310), H1952 [18MR]

Freedom of religion: ensure tax payments from certain religious individuals are used for nonmilitary purposes (see H.R. 2037), H3856 [8MY]

Funeral trusts: repeal dollar limitation on contributions (see H.R. 1727), H3301 [10AP]

Gambling: prohibit treatment of certain games of chance as an unrelated trade or business expense (see H.R. 3073), H8175 [10SE]

———treat Indian tribes the same as State governments (see H.R. 2675), H6463 [9JY]

Government: restructure and replace the income tax system to meet national priorities (see H.R. 269), H135 [8JA]

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

Harbors: apply the harbor maintenance tax to certain ports that import cargo exceeding a certain amount per year (see S. 1310), S8357 [23JN] (see H.R. 2564), H5713 [23JN]

Hazardous substances: protect human health from toxic mold (see H.R. 1268), H1900 [13MR]

———provide a tax credit for property owners who remove lead-based paint hazards (see S. 1228), S7619 [10JN] (see H.R. 3107), H8380 [17SE]

Health: allow a deduction for amounts paid for health insurance and prescription drug costs of individuals (see H.R. 198), H58 [7JA]

———allow a full deduction for meals and lodging in connection with medical care (see H.R. 494), H244 [29JA]

———allow employees of county and local governments and schools to maintain medical savings accounts (see H.R. 498), H244 [29JA]

———allow individuals a refundable credit for health insurance costs and allow employees who elect not to participate in employer subsidized health plans an exclusion from gross income (see H.R. 3423), H10236 [30OC]

———allow individuals to designate refunds to provide catastrophic health coverage to individuals who do not otherwise have health coverage (see S. 713), S4434 [26MR] (see S. 928), S5433 [28AP] (see H.R. 1608), H2820 [3AP]

———allow long-term care tax credit and establish programs for patients with fatal chronic illnesses (see H.R. 2883), H7616 [24JY]

———carry out programs to prevent and manage asthma, allergies, and related respiratory problems in children and establish a pest control and indoor air services tax credit for low-income multifamily residential housing (see H.R. 1149), H1680 [6MR]

———expand workplace health incentives by equalizing the tax consequences of employee athletic facility use (see S. 1491), S10265 [30JY] (see H.R. 1818), H3353 [11AP]

———improve access to prescription drugs, prohibit tax deductions for direct-to-consumer prescription drug advertisements, and ban campaign contributions from pharmaceutical company chief executive officers (see H.R. 1733), H3301 [10AP]

———national policy to provide health care and reform insurance procedures (see S. 1030), S5950 [8MY] (see H.R. 1287), H1901 [13MR]

———permit the deduction of health insurance costs of self-employed individuals to be allowed in computing self-employment taxes (see H.R. 741), H461 [12FE] (see H.R. 1873), H3569 [30AP]

———protection of enrollees in managed care plans and HMO's (see S. 1945), S15812 [24NO] (see H.R. 597), H320 [5FE]

———provide a partially refundable tax credit to family caregivers (see S. 1214), S7540 [9JN]

———provide an additional personal exemption for certain dependents with long-term care needs (see H.R. 2697), H6602 [10JY]

———provide health insurance protections for individuals who are living organ donors (see S. 186), S1069 [16JA]

———provide income tax credit to long-term caregivers (see S. 1031), S5950 [8MY]

———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]

———treatment of flexible spending arrangements relative to long-term care insurance (see S. 1335), S8559 [25JN] (see H.R. 2096), H4130 [14MY]

———treatment of medical expenses (see H.R. 53), H53 [7JA] (see H.R. 1117), H1678 [6MR]

Health care facilities: treatment of certain hospital support organizations as qualified organizations for determining acquisition indebtedness (see S. 97), S37 [7JA]

Health care professionals: provide physicians and other health care professionals with a credit for qualified expenditures for medical professional malpractice insurance (see S. 1055), S6070 [13MY]

Hope Scholarship and Lifetime Learning Credits: make refundable and allow taxpayers to obtain short-term student loans by using the future refund of such credits as collateral for the loans (see H.R. 2150), H4254 [19MY]

Housing: clarify eligibility of certain expenses for low-income housing credit (see S. 1119), S6978 [22MY] (see H.R. 1928), H3635 [1MY]

———first-time homebuyers tax credit (see S. 1175), S7235 [3JN]

———include high-speed Internet capability as a criteria for selecting a project for the low-income housing credit (see S. 305), S1976 [5FE]

———provide a credit to promote homeownership among low-income individuals (see H.R. 1132), H1679 [6MR]

———provide an incentive to preserve affordable housing in multifamily housing units which are sold or exchanged (see H.R. 3485), H11149 [12NO]

———provide an increased low-income housing credit for property located adjacent to qualified census tracts (see S. 497), S3027 [3MR] (see H.R. 2372), H5044 [5JN]

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

———replace recapture bond provisions of low-income housing tax credit program (see H.R. 3610), H12308 [21NO]

———treatment of qualified homeowner downpayment assistance (see S. 1918), S15406 [21NO]

———treatment of roof systems (see S. 1679), S12192 [30SE] (see H.R. 3310), H9613 [16OC]

Income: allow certain State and local tax debt to be collected through the reduction of Federal tax refunds (see H.R. 2958), H7783 [25JY]

———assist low-income taxpayers in preparing and filing tax returns and increase protections against certain refund anticipation loan providers (see S. 685), S4275 [21MR]

———change calculation and simplify administration of the earned income tax credit (see H.R. 1782), H3351 [11AP]

———extend filing period for credits or refunds (see H.R. 252), H135 [8JA]

———prohibit the implementation of discriminatory precertification requirements for the earned income tax credit (see H.R. 1894), H3570 [30AP]

———provide a rebate to individuals for payroll taxes and provide employers with an income tax credit for payroll taxes paid during the payroll tax holiday period (see S. 911), S5343 [11AP]

———regional cost of living adjustments for tax rate tables (see H.R. 150), H57 [7JA]

———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]

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

———treatment of certain expenses in connection with determination, collection, or refund of any tax (see H.R. 1781), H3351 [11AP]

———treatment of interest paid in certain situations where the debt is guaranteed by a related foreign person (see S. 1894), S15187 [19NO]

———treatment of Social Security and certain railroad retirement benefits (see H.R. 2346), H5043 [5JN]

Individual retirement accounts: 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]

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

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

Insurance: allow a refundable credit for the purchase of private health insurance (see H.R. 1236), H1810 [12MR]

———allow a refundable credit for the purchase of private health insurance and establish State health insurance safety-net programs (see S. 1570), S10906 [1AU] (see H.R. 583), H319 [5FE]

———allow a refundable tax credit for health insurance costs for COBRA continuation coverage (see H.R. 2891), H7616 [24JY]

———allow credit for insurance costs against negative outcomes from surgery and malpractice of a physician (see H.R. 1249), H1811 [12MR]

———allow individuals receiving unemployment compensation to be eligible for a refundable, advanceable credit for health insurance costs (see S. 1693), S12277 [1OC]

———clarify exemption from the self-employment tax for termination payments received by former life insurance salesmen (see H.R. 1250), H1811 [12MR] (see H.R. 2509), H5551 [18JN]

———clarify the exemption from tax for small property and casualty insurance companies (see S. 735), S4512 [27MR] (see H.R. 1530), H2585 [1AP]

———extend exclusion from gross income for employer-provided health coverage to certain designated beneficiaries of employee's (see H.R. 935), H1395 [26FE]

———extend exclusion from gross income for employer-provided health coverage to designated plan beneficiaries of employees (see S. 1702), S12376 [2OC]

———extend mental health coverage parity (see S. 1875), S14965 [17NO] (see S. 1929), S15407 [21NO]

———implement coverage of reconstructive breast surgery resulting from mastectomies (see H.R. 295), H136 [8JA]

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

———provide a credit for offering employer-based health insurance coverage and establish health plan purchasing pools (see S. 1901), S15287 [20NO]

———provide coverage for individuals participating in approved cancer clinical trials (see H.R. 2021), H3761 [7MY]

———provide nondiscriminatory coverage of substance abuse treatment services under private group and individual health coverage (see S. 1138), S6978 [22MY] (see H.R. 2256), H4736 [22MY]

———reduce health insurance costs for family coverage of military reservists called to active duty (see H.R. 1466), H2470 [27MR]

———repeal benefits relative to company-owned life insurance (see H.R. 2127), H4203 [15MY]

———require group and individual health insurance coverage and group health plans to provide prompt payment for health benefits claims (see H.R. 848), H703 [13FE]

———require group and individual health plans to provide coverage for second opinions (see H.R. 1319), H1953 [18MR]

———require health plans to cover treatment of a minor child's congenital or developmental deformity or disorder due to trauma, infection, tumor, or disease (see S. 977), S5650 [1MY] (see H.R. 296), H136 [8JA]

———require health plans to provide direct access to services provided by obstetrician-gynecologists without a referral (see H.R. 1469), H2470 [27MR]

———treatment of health insurance premiums (see S. 637), S3881 [18MR]

———treatment of medical malpractice liability insurance premiums (see H.R. 1178), H1743 [11MR]

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

Internal Revenue Code: end certain abusive tax practices and provide tax protections and simplification (see H.R. 1661), H2937 [8AP]

———end certain abusive tax practices and provide tax relief and simplification (see H.R. 1308), H1952 [18MR]

———end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), agree to conference report that increases child tax credit refundability and include military pay in such credit (see S. Res. 200), S9959 [25JY]

———end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), consideration of Senate amendments with an amendment (see H. Res. 270), H5265 [11JN]

———extend certain expiring provisions (see S. 1896), S15187 [19NO] (see H.R. 3521), H11650 [19NO]

———impose flat tax only on individual taxable earned income and business taxable income (see S. 907), S5343 [11AP]

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

———repeal and replace with a flat tax (see S. 1040), S6029 [12MY] (see H.R. 1783), H3351 [11AP] (see H.R. 3060), H8174 [10SE]

———simplify certain provisions relative to individuals and small businesses (see H.R. 22), H52 [7JA]

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

———technical corrections (see S. 1984), S16119 [9DE] (see H.R. 3654), H12918 [8DE]

———terminate (see H.R. 278), H136 [8JA]

Investments: 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]

———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]

———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]

———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]

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

———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 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]

———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 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]

———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]

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

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

Iraq: raise revenue and reduce large and increasing Federal budget deficits due to the cost of the war in Iraq (see H.R. 1804), H3352 [11AP]

Iron and steel industry: expand availability of the refundable tax credit for health insurance costs of certain displaced steelworkers and extend the steel import licensing and monitoring program (see S. 1018), S5859 [7MY] (see H.R. 1999), H3760 [7MY]

———expand availability of the refundable tax credit to the health insurance costs paid by former employers (see H.R. 3601), H12307 [21NO]

IRS: allow disclosure of taxpayer identity information through mass communications to notify persons entitled to tax refunds (see H.R. 1557), H2702 [2AP]

———change deadline for filing income tax returns (see H.R. 1725), H3301 [10AP]

———discourage payment of Federal tax collection services through a commission or as a percentage of taxes collected (see H. Con. Res. 213), H5088 [9JN]

———establish an earned income credit public awareness campaign (see H.R. 2756), H7019 [16JY]

———protect taxpayers and ensure accountability (see H.R. 1528), H2585 [1AP]

———protect taxpayers and ensure accountability (H.R. 1528), consideration (see H. Res. 282), H5467 [17JN]

———provide fairness in tax collection procedures, improve administrative efficiency and confidentiality, and reform penalty and interest provisions (see S. 882), S5174 [10AP]

———provide for the performance of certain tax collection services by contractors (see H.R. 1169), H1743 [11MR]

———require abatement of interest on erroneous tax refund checks without regard to the size of the refund (see H.R. 1756), H3303 [10AP]

Jobs and Growth Tax Relief Reconciliation Act: extend the 50-percent bonus depreciation (see H.R. 2895), H7617 [24JY]

———make marriage penalty relief provisions permanent (see S. 1196), S7476 [5JN] (see H.R. 2446), H5364 [12JN]

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

———permanently extend the 50-percent bonus depreciation (see H.R. 2855), H7615 [24JY]

Land use: treatment of land rented on a net cash basis to any member of the decedent's family (see H.R. 2251), H4736 [22MY]

Lawyers and attorneys: application of excise tax to excessive attorney fees for legal judgments, settlements, or agreements that operate as a tax (see S. 887), S5174 [10AP]

———apply an excise tax to excessive attorneys' fees for legal judgments, settlements, or agreements that operate as a tax (see H.R. 1926), H3635 [1MY]

———treatment of amounts received under qualified group legal services plans (see S. 1556), S10906 [1AU] (see H.R. 973), H1461 [27FE] (see H.R. 1549), H2586 [1AP] (see H.R. 2031), H3856 [8MY]

———treatment of legal fees awarded or received in connection with nonphysical personal injury cases (see H.R. 3580), H12307 [21NO]

Libraries: designate overpayments and contributions to the U.S. Library Trust Fund (see H.R. 190), H58 [7JA]

Lobbyists: restore deduction for expenses in connection with State legislation (see H.R. 1327), H1953 [18MR]

Local government: ensure employees retain hospital insurance tax exemption relative to consolidation of a political subdivision with the State (see H.R. 2105), H4130 [14MY]

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

Lumber industry: modify application of the passive loss limitations to timber activities (see H.R. 3346), H9738 [20OC]

———treatment of timber sales by landowners (see S. 968), S5650 [1MY]

Medicare: allow a refundable credit for certain premiums (see H.R. 66), H54 [7JA]

———allow a refundable credit to military retirees for coverage (see H.R. 65), H54 [7JA]

———allow beneficiaries a refundable credit for purchase of outpatient prescription drugs (see S. 142), S230 [13JA] (see S. 951), S5541 [30AP]

Mining and mineral resources: repeal percentage depletion allowance for certain hardrock mines (see S. 44), S36 [7JA]

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]

Motor vehicles: allow certain deductions for school bus owner-operators (see H.R. 642), H322 [5FE]

———encourage and accelerate production, sale, and use of new motor vehicles powered by alternative fuels or other advanced motor vehicle technologies (see S. 505), S3086 [4MR] (see H.R. 1054), H1514 [4MR]

———exempt certain limousines from gas guzzler tax (see H.R. 2662), H6347 [8JY]

———extend deduction for clean-fuel vehicles and certain refueling property (see H.R. 3694), H12919 [8DE]

———include sports utility vehicles in the limitation on the depreciation of certain luxury automobiles (see S. 265), S1813 [30JA] (see H.R. 727), H460 [12FE]

———increase standard mileage rate for charitable purposes to equal the rate for business purposes (see H.R. 492), H244 [29JA]

———provide a credit for qualified clean-fuel vehicles used in certain ozone nonattainment areas (see H.R. 2865), H7615 [24JY]

———provide a credit for qualifying clean technology engines (see H.R. 2838), H7454 [23JY]

———provide additional tax incentives for enhancing automobile fuel efficiency (see S. 795), S4897 [7AP]

———provide incentives for the production of motor vehicles powered by alternative fuels (see H.R. 799), H701 [13FE]

———treatment of certain commercial power takeoff vehicles (see S. 932), S5483 [29AP] (see H.R. 1513), H2514 [31MR]

———treatment of charitable use of passenger automobiles (see S. 301), S1976 [5FE]

———treatment of clean-fuel vehicles used by businesses within Clean Air Act nonattainment areas (see H.R. 185), H58 [7JA]

NAFTA: provide incentives and job training grants for communities affected by migration of businesses and jobs to Canada or Mexico (see H.R. 302), H137 [8JA]

National Commission on Marginal Tax Rates for the Working Poor: establish (see H.R. 618), H321 [5FE]

National Guard: allow taxpayers to designate part, or all, of any income tax refund to support reservists and National Guard members (see S. 1898), S15286 [20NO]

National Health Service Corps Loan Repayment Program: exclude from gross income loan payments (see S. 529), S3162 [5MR] (see H.R. 1522), H2514 [31MR]

National Vaccine Injury Compensation Program: include influenza vaccines (see S. 1817), S13909 [4NO]

Native Americans: enhance economic future of Native Americans (see S. 1542), S10618 [31JY]

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

———permanently extend the Indian employment credit and the depreciation rules for property used predominantly within an Indian reservation (see H.R. 409), H217 [28JA]

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

———regulate Indian tribal governments under the same rules and procedures that apply to Federal, State, and local government employers relative to establishment and maintenance of employee benefit plans (see H.R. 3605), H12308 [21NO]

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

Natural gas: treatment of distribution lines (see S. 360), S2187 [11FE]

———treatment of natural gas pipelines, equipment, and infrastructure (see H.R. 1468), H2470 [27MR]

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

———expand tax benefits for the New York Liberty Zone (see H.R. 3508), H11391 (see H.R. 3508), H11514 [18NO]

———treatment of certain losses arising from, and grants made as a result of terrorist attacks (see H.R. 3556), H11701 [20NO]

———treatment of Community Development Block Grant funds relative to recovery after terrorist attacks (see H.R. 148), H57 [7JA]

———treatment of Federal funds used for relief and revitalization after terrorist attacks (see H.R. 1620), H2820 [3AP]

Pensions: accelerate scheduled increases in eligibility for individual retirement plans and eliminate the marriage penalty in determining such eligibility (see H.R. 686), H390 [11FE]

———allow expanded penalty-free withdrawals from certain retirement plans for unemployed employees of air carriers or manufacturers of aircrafts or aircraft parts or components (see H.R. 320), H137 [8JA]

———allow for alienation of benefits to satisfy court judgments, decrees, or orders requiring restitution for embezzlement of State or local government funds (see H.R. 2222), H4734 [22MY]

———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]

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

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

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

———improve portability of retirement savings and expand pension coverage and savings opportunities (see S. 1912), S15406 [21NO]

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

———make the additional tax on early distributions from certain pension plans inapplicable for public safety employees (see S. 748), S4557 [31MR] (see H.R. 782), H700 [13FE]

———make the additional tax on early distributions from certain pension plans inapplicable in the case of hardship of certain employees due to facility closures or employers in bankruptcy (see H.R. 2545), H5662 [19JN]

———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]

———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 special rules for multiemployer or Teamster pension plans relative to termination and funding (see S. 1492), S10265 [30JY] (see H.R. 2910), H7781 [25JY]

———reform (see H.R. 1776), H3351 [11AP]

———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]

Petroleum: impose a windfall profit tax on crude oil and products thereof (see H.R. 585), H320 [5FE]

———modify small refiner exception to the oil depletion deduction (see S. 934), S5483 [29AP]

———provide a tax credit to promote the production of biodiesel (see S. 355), S2187 [11FE]

———provide incentives to increase the sale and use of certain ethanol and biodiesel fuels (see H.R. 1447), H2401 [26MR]

———restore equity and complete transfer of motor fuel excise taxes on motorboat and small engine fuels into the Aquatic Resources Trust Fund (see H.R. 2839), H7454 [23JY]

———temporarily suspend all motor fuel taxes and permanently repeal increase in such taxes (see H.R. 497), H244 [29JA]

Pharmaceuticals: allow manufacturers a tax credit if they certify that the price of a drug in the U.S. is not greater than its price in Canada or Mexico (see H.R. 354), H170 [27JA]

———disallow deductions and credits for companies who discriminate against Canadian pharmacies that pass along discounts to consumers living in the U.S. (see S. 477), S2920 [27FE]

———expand human clinical trials qualifying for the orphan drug tax credit (see H.R. 2931), H7782 [25JY]

———treatment of direct-to-consumer advertisements of prescription drugs (see H.R. 149), H57 [7JA]

———treatment of direct-to-consumer advertisements of prescription drugs that fail to provide certain information to the consumer (see H.R. 3155), H8490 [23SE]

Political campaigns: allow a tax credit for contributions to congressional candidates (see S. 804), S4897 [7AP]

———apply graduated income tax rates for principal campaign committees of congressional candidates to comparable committees of candidates for State and local offices (see H.R. 2368), H5044 [5JN]

———permit churches and other houses of worship to engage in political campaigns (see H.R. 235), H134 [8JA]

———prohibit the use of public funds for political party conventions (see H.R. 344), H169 [27JA]

———provide a credit and a deduction for small political contributions (see H.R. 157), H57 [7JA]

———public financing of congressional elections (see H.R. 3172), H8905 [24SE]

———reform financing of Federal elections (see H.R. 3641), H12309 [21NO]

———reform system of public financing of Presidential elections (see S. 1913), S15406 [21NO] (see H.R. 3617), H12308 [21NO]

Political organizations: treatment (see S. 1059), S6255 [14MY]

Postal Service: treatment of certain expenses of rural letter carriers relative to the business use of a personal vehicle (see S. 1333), S8559 [25JN] (see H.R. 2265), H4737 [22MY]

Poverty: provide a credit for charitable contributions to fight poverty (see H.R. 1672), H2938 [8AP]

Power resources: allow credit for production of oil and gas from domestic marginal wells and extend credit for alternative fuels (see H.R. 503), H244 [29JA]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (see S. 14), S5541 [30AP] (see S. 1005), S5771 [6MY] (see H.R. 6), H2863 [7AP] (see H.R. 1436), H2311 [25MR] (see H.R. 1644), H2863 [7AP]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), consideration (see H. Res. 189), H3050 [9AP]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), consideration of conference report (see H. Res. 443), H11358 [17NO]

———enhance energy conservation and provide reliability and diversity in the energy supply (see H.R. 1531), H2585 [1AP]

———expand energy credit to include investment in property which produces energy from renewable sources and expenditures for cool roofing (see H.R. 1423), H2310 [25MR]

———expand renewable resources production tax credit to include additional forms of renewable energy and expand investment tax credit to include equipment used to produce electricity from renewable resources (see H.R. 991), H1462 [27FE]

———extend and modify credit for producing fuel from a nonconventional source (see H.R. 1331), H1953 [18MR]

———extension of the credit for producing fuel from nonconventional sources or producing electricity to include landfill gas (see H.R. 1266), H1900 [13MR]

———prevent fraudulent avoidance of fuel taxes (see S. 1979), S15976 [25NO]

———provide a credit for marginal oil and natural gas well production and allow for expensing of geological and geophysical expenditures and delay rental payments (see S. 696), S4325 [24MR]

———provide energy tax incentives (see S. 597), S3504 [11MR] (see S. 1149), S7134 [23MY]

———provide incentives for production of renewable fuels and simplify administration of Highway Trust Fund fuel excise taxes (see S. 1548), S10618 [31JY]

———provide incentives for the use of biodiesel as a fuel (see H.R. 1279), H1901 [13MR] (see H.R. 1942), H3636 [1MY] (see H.R. 3119), H8381 [17SE]

———transfer all excise taxes imposed on alcohol fuels to the Highway Trust Fund (see H.R. 2965), H7784 [25JY]

Precious metals: 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]

Public lands: provide full funding for payment in lieu of taxes program and protect local jurisdictions against loss of property tax revenues when private lands are acquired by Federal land management agencies (see H.R. 380), H171 [27JA]

Public safety officers: exclude benefits from income, employment taxes, and wage withholding property tax rebates, provided to volunteer firefighters and emergency medical responders (see S. 1512), S10617 [31JY] (see H.R. 1859), H3451 [29AP]

Public utilities: clarify the definition of contribution in aid of construction (see H.R. 3395), H10129 [29OC]

———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]

———treatment of private activity bonds for water and sewage facilities (see H.R. 3410), H10235 [30OC]

Public welfare programs: extend Temporary Assistance for Needy Families Program and certain tax and trade programs (see H.R. 3146), H8490 [23SE]

Puerto Rico: eligibility of residents for the earned income tax credit, the refundable portion of the child tax credit, and SSI benefits (see S. 1658), S11988 [25SE]

Radio: allow credits to radio station owners who donate the license and other assets of such station to a nonprofit corporation that supports the fine arts (see H.R. 668), H390 [11FE]

Railroads: provide a credit for expenditures for the maintenance of railroad tracks of certain railroads (see S. 1703), S12376 [2OC] (see H.R. 876), H1331 [25FE]

Real estate: allow a deduction for ground rent paid on land on which a qualified residence is located and which is allotted or Indian-owned land (see H.R. 1277), H1901 [13MR]

———allow a deduction for premiums on mortgage insurance (see S. 846), S5059 [9AP] (see H.R. 1336), H1954 [18MR]

———allow a first time homebuyer credit for the purchase of principal residences in rural areas (see H.R. 1913), H3635 [1MY]

———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]

———authorize a homeowner to recover treble damages from the homeowner's mortgage escrow servicer for failure to make timely payments for homeowners insurance, taxes, or other charges (see H.R. 650), H327 [7FE]

———exclude from gross income discharges of indebtedness attributable to certain forgiven residential mortgage obligations (see H.R. 666), H389 [11FE]

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

———provide a higher purchase price limitation applicable to mortgage subsidy bonds based on median family income (see H.R. 32), H52 [7JA]

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

———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]

———treatment of gain from the sale of farmland (see H.R. 310), H137 [8JA]

———treatment of ground rent paid on land on which a qualified residence is located and which is allotted or Indian-owned land (see H.R. 1426), H2310 [25MR]

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

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

Research: allow designation of income tax refunds for use in NIH biomedical research programs (see H.R. 1352), H2131 [19MR]

———permanently extend research credit, adjust the alternative incremental credit rates, and provide an alternative simplified credit for qualified research expenses (see H.R. 463), H242 [29JA]

———permanently extend research credit and adjust the alternative incremental credit rates (see S. 664), S3993 [19MR]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (see S. 1493), S10265 [30JY] (see H.R. 25), H52 [7JA]

Rural areas: 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]

———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]

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

Schools: 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]

———modify credit for holders of qualified zone academy bonds (see S. 1500), S10265 [30JY]

Seaplanes: treatment (see S. 1296), S8232 [19JN]

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

———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]

———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]

———permit additional advanced refunding of tax-exempt bonds issued for the purchase or maintenance of assets used to generate, transmit, or distribute electricity (see S. 1290), S8232 [19JN] (see H.R. 2313), H4876 [3JN]

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

Senior citizens: treatment of property tax reduction vouchers received in exchange for volunteer work (see H.R. 2103), H4130 [14MY]

Shipping industry: inclusion of income only from aircraft and certain vessels transporting petroleum and related products in foreign base company shipping income (see S. 1361), S8725 [26JN] (see H.R. 772), H699 [13FE]

Ships and vessels: allow the use of completed contract method of accounting in the case of certain long-term naval vessel construction contracts (see S. 774), S4823 [3AP] (see H.R. 1479), H2471 [27MR]

Small business: allow a deduction for start-up and organizational expenditures in order to spur entrepreneurship (see H.R. 1808), H3353 [11AP]

———allow employers a tax credit for costs paid or incurred for employee health insurance expenses (see S. 53), S36 (see S. 86), S37 [7JA]

———allow small business employers a credit for certain expenses for long-term training of employees in highly skilled small business trades (see S. 1625), S11648 [17SE]

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

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

———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 the expense treatment for small businesses and provide a shorter recovery period for depreciation of certain restaurant buildings (see H.R. 1126), H1679 [6MR]

———improve access and choice relative to employee health care (see S. 545), S3252 [6MR] (see H.R. 660), H389 [11FE]

———improve access and choice relative to employee health care (H.R. 660), consideration (see H. Res. 283), H5550 [18JN]

———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 and allow computation of 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]

———permit a special amortization deduction for intangible assets acquired from eligible small businesses and encourage growth in industries for which intangible assets are an important source of revenue (see S. 1371), S9049 [8JY] (see H.R. 1222), H1810 [12MR]

———provide a refundable credit to small businesses for the costs of qualified health insurance (see H.R. 3607), H12308 [21NO]

———provide a tax credit for small employer-based health insurance coverage in States in which such coverage is mandated (see S. 1972), S15975 [25NO]

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

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

———provide incentives to encourage health plans (see H.R. 1936, 1937), H3636 [1MY]

———provide incentives to provide health insurance to their employees (see H.R. 450), H242 [29JA]

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

———update optional methods for computing self-employment net earnings (see H.R. 2747), H6868 [15JY]

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]

———create individual accounts ensuring full benefits for all workers and their families, give Americans ownership of their retirement, and restore long-term solvency (see H.R. 3177), H8949 [25SE]

———create personal guarantee accounts ensuring full benefits for all workers and their families, restore long-term solvency, and make certain benefit improvements (see H.R. 75), H54 [7JA]

———disclose to State and local law enforcement agencies individuals using Social Security numbers of others to claim tax benefits (see H.R. 2774), H7085 [17JY]

———exclude from creditable wages income earned by aliens for services illegally performed in the U.S. or derived from an illegal trade or business (see H.R. 1631), H2821 [3AP]

———impose a tax on certain unearned income and provide tax relief by reducing the rate of the payroll tax (see H.R. 607), H321 [5FE]

———improve the administration of unemployment taxes and benefits (see H.R. 3463), H10977 [6NO]

———include additional information in account statements (see S. 368), S2340 [12FE] (see H.R. 722), H460 [12FE]

———phase out taxation of benefits (see S. 1026), S5950 [8MY]

———provide additional safeguards for certain beneficiaries with representative payees (see S. 439), S2701 [25FE] (see H.R. 743), H461 [12FE]

———provide additional safeguards for certain beneficiaries with representative payees (H.R. 743), consideration (see H. Res. 168), H2585 [1AP]

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

———repeal tax increase on benefits (see S. 514), S3162 [5MR] (see S. 767), S4702 [2AP] (see H.R. 133), H56 [7JA] (see H.R. 378), H171 [27JA] (see H.R. 423), H218 [28JA] (see H.R. 860), H704 [13FE]

———repeal tax increase on Social Security benefits and increase the distribution age for certain retirement plans (see H.R. 2439), H5266 [11JN]

———suspend future reductions of income tax rates if Social Security surpluses are used to fund such cuts (see S. 88), S37 [7JA]

———treatment of benefits (see H.R. 424), H218 [28JA] (see H.R. 1897), H3570 [30AP]

———treatment of income earned by individuals who are not citizens or U.S. nationals relative to coverage under the old-age, survivors, and disability insurance program (see H.R. 489), H243 [29JA]

———treatment of old-age, survivors, and disability insurance taxes paid by employees and self-employed individuals (see S. 397), S2457 [13FE]

———treatment of tax-exempt interest relative to benefits and income determination (see H.R. 202), H59 [7JA]

Solar energy: allow credit for residential solar energy property (see H.R. 109), H55 [7JA]

———treatment of capital to cover installation costs of residential solar energy equipment (see H.R. 694), H391 [11FE]

Space policy: encourage the development of a cost effective commercial space transportation industry (see H.R. 2358), H5043 [5JN]

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

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

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

———modify taxation of imported archery products (see H.R. 3652), H12918 [8DE]

———require sports franchises to make all games available for local television broadcasting in order to be subject to certain presumptions relative to the sale or exchange of a sports franchise (see H.R. 2745), H6868 [15JY]

States: allow residents of States with no income tax a deduction for State and local sales taxes (see H.R. 261), H135 [8JA] (see H.R. 689), H390 [11FE]

———clarify congressional approval of certain State energy production tax practices (see H.R. 3336), H9687 [17OC]

———provide homeland security and budget crisis relief grants and temporary fiscal relief through increased Medicaid payments (see S. 565), S3253 [6MR]

Tax attributes: treatment of certain tax attributes for taxpayers who file consolidated returns (see H.R. 2706), H6603 [10JY]

Tax Reform Action Commission: establish (see H.R. 3215), H9129 [1OC]

Tax-exempt organization: treatment of certain compensation options (see H.R. 1100), H1640 [5MR]

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

———treatment of long-term vehicle storage by tax-exempt organizations which conduct county and similar fairs (see H.R. 2029), H3856 [8MY]

Telecommunications: 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 incentives to encourage diversity of ownership of telecommunications businesses (see H.R. 2604), H5928 [25JN]

———treatment of depreciation of wireless telecommunications equipment (see S. 895), S5342 [11AP] (see H.R. 1927), H3635 [1MY]

Telephones: repeal excise tax on telephone use and other communications services (see H.R. 2957), H7783 [25JY]

Temporary Extended Unemployment Compensation Act: extend (see S. 23), S35 [7JA] (see H.R. 209, 228), H59 [7JA]

———extend (S. 23), consideration (see H. Res. 14), H51 [7JA]

———provide for an alternative trigger for second-tier benefits (see H.R. 2111), H4130 [14MY]

Territories: cover over to a possession of the U.S. whose income tax laws mirror the refundable portions of the child tax credit and earned income tax credit (see H.R. 2186), H4527 [21MY]

Terrorism: provide compensation for victims of 1993 World Trade Center bombing (see S. 549), S3252 [6MR]

———provide incentives to commercial researchers to develop technologies and drugs to prevent and treat illnesses associated with a biological, chemical, or radiological weapons attack (see S. 666), S3993 [19MR]

———suspend tax-exempt status of designated foreign terrorist groups (see H.R. 3002), H7948 [4SE]

Tobacco products: allow refundable credit for amounts paid for products and counseling designed to assist individuals to cease using tobacco products (see H.R. 2876), H7616 [24JY]

———amend laws assisting States in the collection of sales and use taxes on cigarettes (see H.R. 1839), H3451 [29AP] (see H.R. 2824), H7453 [23JY]

———ensure collection of all cigarette taxes (see S. 1177), S7235 [3JN]

———prevent sale of tobacco products to minors by means of electronic or mail-order sales (see H.R. 3047), H8081 [9SE]

———treatment of smoking cessation costs (see H.R. 2383), H5044 [5JN]

Transportation: empower States with authority for most taxing and spending for highway programs and mass transit programs (see H.R. 3113), H8380 [17SE]

———equalize employer-provided parking and transit benefits and allow Federal agencies to offer transit and parking benefits in tandem to assist with costs of parking at transit facilities (see S. 661), S3993 [19MR] (see H.R. 2614), H6261 [26JN]

———extend the transportation fringe benefit to bicycle commuters (see S. 1093), S6853 [21MY] (see H.R. 1052), H1514 [4MR]

———prohibit States from imposing a discriminatory commuter tax on nonresidents (see H.R. 72), H54 [7JA]

———repeal motor fuel excise taxes which remain in the general fund of the Treasury on railroads and inland waterway transportation (see S. 251), S1812 [30JA] (see H.R. 578), H319 [5FE]

Travel: treatment of frequent flyer mileage awards (see H.R. 1139), H1679 [6MR]

Trucking industry: prorate the heavy vehicle use tax between successive purchasers of the same vehicle in one taxable period (see H.R. 1186), H1744 [11MR]

U.N.: prohibit U.S. contributions relative to U.N. proposals to impose taxes or fees on U.S. citizens (see H.R. 204), H59 [7JA]

U.S. Tax Court: modernize (see S. 753), S4629 [1AP]

Unemployment: impose moratorium on inclusion in gross income of unemployment compensation (see H.R. 1187), H1744 [11MR]

———repeal the inclusion in gross income of unemployment compensation (see H.R. 798), H701 [13FE]

———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]

United Mine Workers of America: protect health benefits of retired miners and provide additional sources of revenue to the Combined Benefit Fund and Benefit Plan (see S. 1756), S12838 [17OC] (see H.R. 3586), H12307 [21NO]

Veterans: eligibility for mortgage revenue bond financing (see S. 1349), S8725 [26JN] (see H.R. 1742), H3302 [10AP]

Volunteer firefighters: treatment of health care subsidy payments made to employers on behalf of volunteer firefighters (see H.R. 3375), H9981 [28OC]

Volunteer workers: exclude qualified national service educational awards from gross income (see H.R. 2860), H7615 [24JY]

———treatment of certain stipends paid from a State program to volunteer workers who have attained age 60 (see H.R. 2104), H4130 [14MY]

War: impose a value-added tax and use receipts to fund U.S. war effort (see S. 112), S132 [9JA]

Weapons: clarify application of the excise tax imposed on bows and arrows (see S. 339), S2187 [11FE]

Women: promote economic security and safety of domestic and sexual violence victims (see S. 1801), S13660 [30OC]

———provide comprehensive pension protection (see S. 1617), S11479 [15SE]

YMCA: clarify tax status of retirement fund (see S. 698), S4375 [25MR] (see H.R. 1185), H1744 [11MR]

Cloture motions

Power resources: enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), conference report, S15334 [21NO]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (S. 14), S10252 [30JY]

Conference reports

Energy Policy Act (H.R. 6), H11207-H11356 [17NO]

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

Cost Estimates

Energy Policy Act (H.R. 6): Taxpayers for Common Sense (organization), S15217 [20NO]

Internet Tax Nondiscrimination Act (S. 150): CBO, S13033 [22OC]

———CBO (intergovernmental mandates), S14169 [6NO]

Temporary Assistance for Needy Families Program and certain tax and trade programs extension (H.R. 3146): CBO, S12209 [30SE]

Descriptions

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

Tax Administration Good Government Act (S. 882), S5228-S5232 [10AP]

Explanations

Small Business Health Fairness Act (S. 545), S3263-S3265 [6MR]

Social Security Protection Act (H.R. 743): Managers Amendment, S16180-S16182 [9DE]

Factsheets

Child Tax Credit Refundability: Committee on Ways and Means (House), H4994, H5017 [5JN]

Distributed Power Hybrid Energy Act (H.R. 991), E329 [27FE]

Why Californians Should Oppose the Energy Bill: Committee on Government Reform (House) Minority Staff, H11413 [18NO]

Letters

Budget reconciliation process: Alan Frumin, S5296 [11AP]

California Wholesale Power Market Strategies: Christian Yoder and Stephen Hall, Stoel Rives LLP, S10481-S10483 [31JY]

Create more efficient electric grid, increase investment in utility infrastructure, and enhance consumer protections: Christine A. Bruenn, North American Securities Administrators Association, Inc., S10187 [30JY]

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

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

Domestic Budget Protection Act: Representative Owens, H4193 [15MY]

Energy Policy Act: Ann Zack, S10480 [31JY]

———Eliot Spitzer, New York Attorney General, S10473 [31JY]

———John G. Rowland, Governor of Connecticut, S15314 [20NO]

———Michehl R. Gent, North American Electric Reliability Council, H3240 [10AP]

———Representative Boehlert, Committee on Science (House), H3092 [10AP]

———Representative Tauzin, Committee on Energy and Commerce (House), H3092 [10AP]

———Richard Blumenthal, Connecticut Attorney General, S15314 [20NO]

———several hunting, fishing, and wildlife organizations, H11412 [18NO]

First-Time Homebuyers' Tax Credit Act: Chris Stinebert, Manufactured Housing Institute, S7253 [3JN]

———Dwight Fettig, Federal Home Loan Mortgage Corp., S7253 [3JN]

———Floyd E. Stoner, American Bankers Association, S7253 [3JN]

———John Taylor, National Community Reinvestment Coalition, S7252 [3JN]

———Judy Kennedy, National Association of Affordable Housing Lenders, S7253 [3JN]

———Mary M. Fowlie, Standard Federal Bank, S7252 [3JN]

———Raul Yzaguirre, National Council of La Raza, S7253 [3JN]

———Robert R. Davis, America's Community Bankers (organization), S7254 [3JN]

———Roy O. Priest, National Congress for Community Economic Development, S7252 [3JN]

———Russell Sossamon, National American Indian Housing Council, S7254 [3JN]

———Thomas Bledsoe, Housing Partnership Network, S7252 [3JN]

———Tom Jones, Habitat for Humanity International, S7251 [3JN]

———William R. Daley, Federal National Mortgage Association, S7253 [3JN]

Health Coverage, Affordability, Responsibility, and Equity (HealthCARE) Act: E. Stephen Edwards, American Academy of Pediatrics, S5955 [8MY]

———Jerry Johnson, American Geriatrics Society, S5955 [8MY]

———Munsey S. Wheby, American College of Physicians, S5955 [8MY]

———Ronald F. Pollack, Families USA (organization), S5955 [8MY]

———Warren A. Jones, American Academy of Family Physicians, S5955 [8MY]

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

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

Internet Tax Nondiscrimination Act: Bill Bogaard, Mayor of Pasadena, CA, S14235 [7NO]

———Dan Albert, Mayor of Monterey, CA, S14235 [7NO]

———David F. Romero, Mayor of San Luis Obispo, CA, S14237 [7NO]

———Judith Valles, Mayor of San Bernardino, CA, S14237 [7NO]

———Mark A. Peterson, Mayor of Concord, CA, S14234 [7NO]

———R.E. Lamkin, Mayor of Lakeport, CA, S14235 [7NO]

———Robert D'Amato, S14236 [7NO]

———Roderick J. Wood, S14236 [7NO]

———Stacey Murphy, Mayor of Burbank, CA, S14234 [7NO]

———Walter Allen III, Mayor of Covina, CA, S14235 [7NO]

———William H. Batey II, Mayor of Moreno Valley, CA, S14236 [7NO]

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]

Oregon's participation under waiver in Temporary Assistance for Needy Families Program: Tommy G. Thompson, Sec. of HHS, H9010 [30SE]

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

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

Provide tax incentives for economic recovery: Senator Frist, S5313 [11AP]

———Senators Snowe, Breaux, Baucus, and Voinovich, S5313 [11AP]

Repeal tax increase on Social Security benefits: Al Cors, Jr., National Taxpayers Union, S4705 [2AP]

———Charles W. Jarvis, United Seniors Association, S4705 [2AP]

———Grover Norquist, Americans for Tax Reform (organization), S4706 [2AP]

———James L. Martin, 60 Plus Association, S4706 [2AP]

———Mary M. Martin, Seniors Coalition, S4706 [2AP]

Small Business Health Fairness Act: Douglas Holtz-Eakin, CBO, H5634 [19JN]

Social Security Protection Act: Anthony Pezza, National Council of Social Security Management Associations, Inc., H2650 [2AP]

———Anthony W. Batts, Long Beach, CA, Police Dept., H1543 [5MR]

———Consortium for Citizens With Disabilities, H1542 [5MR], H2651 [2AP]

———David Certner, AARP, H1541 [5MR], H2650 [2AP]

———James M. Horvath, Chartiers Township, PA, Police Dept., H1543 [5MR]

———John V. Mintz, Brecknock Township, PA, Police Dept., H1543 [5MR]

———Nancy G. Shor, National Organization of Social Security Claimants' Representatives, H1542 [5MR], H2651 [2AP]

———Paul Yost, Milton, PA, Police Dept., H1544 [5MR]

———Richard C. Birkel, National Alliance for the Mentally Ill, H1542 [5MR]

———Richard H. James, Borough of Churchill, PA, Police Dept., H1543 [5MR]

———Ronald G. Bernoski, Association of Administrative Law Judges, H1543 [5MR], H2651 [2AP]

———Thomas A. Schatz, Council for Citizens Against Government Waste, H2650 [2AP]

———Warren C. Evans, Wayne County, MI, Office of the Sheriff, H1543 [5MR]

Tax treatment of certain CERCLA settlement funds: Robert E. Fabrican, EPA, E240 [13FE]

Teacher classroom supplies tax deduction increase and expansion to include qualified professional development expenses: Diane Shust and Randall Moody, National Education Association, S6216 [14MY]

Temporary Extended Unemployment Compensation Act extension: Barry B. Anderson, CBO, S1325 [22JA]

———Elaine L. Chao, Sec. of Labor, S12 [7JA]

Treatment of trade adjustment assistance health insurance tax credits for workers negatively impacted by trade: several Representatives, H5533 [18JN]

Veterans benefits funding: Dwight Radcliff, U.S. Veterans Initiative, Inc., H2575 [1AP]

———John Keaveney, New Directions, Inc., H2576 [1AP]

———Shad Meshad, National Veterans Foundation, H2576 [1AP]

Lists

African Growth and Opportunity Act eligible countries, E1465 [14JY]

Amendments rejected during consideration of H. Res. 147, consideration of H.R. 975, Bankruptcy Abuse Prevention and Consumer Protection Act, H1983 [19MR]

Democratic amendments requested to be made in order under H. Res. 189, consideration of H.R. 6, Energy Policy Act, H3084-H3086 [10AP]

Economists' and industry leaders' statements supporting President Bush's tax plan to provide incentives for economic recovery, S3853 [18MR]

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

Organizations supporting H.R. 743, Social Security Protection Act, H1541 [5MR]

Projected State shares of tobacco settlement payments under the Intermediate Sanctions Compensatory Revenue Adjustment (ISCRAA) Act, S5240 [10AP]

Supporters of Durbin amendment to S. 14, Energy Policy Act, on additional tax incentives for enhancing automobile fuel efficiency, S10113 [29JY]

Supporters of Mikulski amendment on providing tax credit for individuals serving as caregivers of dependent relatives to S. Con. Res. 23, setting forth the Federal budget for 2003-2013, S4066 [20MR]

Messages

Convention on Taxation With Japan: President Bush, S16158 [9DE]

Double Taxation and Prevention of Fiscal Evasion Treaty With Mexico: President Bush, S2714 [25FE]

Double Taxation and Prevention of Fiscal Evasion Treaty With Sri Lanka: President Bush, S13422 [28OC]

Economic Report: President Bush, S2117 [10FE], H334 [11FE]

Motions

Bankruptcy: amend laws (H.R. 975), H2097 [19MR]

Charities: provide incentives for charitable contributions by individuals and businesses (H.R. 7), H8346 [17SE]

Children and youth: accelerate increase in refundability of the child tax credit (S. 1162), S9089, S9090 [9JY]

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]

Economy: 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]

Internal Revenue Code: end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), H5335 [12JN], H6682 [14JY], H6824, H6826 [15JY], H6984, H6985 [16JY], H7058, H7106 [17JY], H7158 [18JY], H7197 [21JY], H7319, H7320 [22JY], H7444 [23JY], H7595 [24JY], H7622 [25JY], H7811 [3SE], H7922, H7930 [4SE], H7995 [5SE], H8063 [9SE], H8178 [10SE], H8254 [16SE], H8359 [17SE], H8879 [24SE], H8930 [25SE], H8996 [30SE], H9067 [1OC], H9251 [7OC], H9346 [8OC], H9708 [20OC], H9784 [21OC], H10082 [29OC], H10314 [4NO], H10434 [5NO]

IRS: protect taxpayers and ensure accountability (H.R. 1528), H5595 [19JN]

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

Power resources: enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), H3329 [11AP], H7922 [4SE], H8997 [30SE], H9168 [2OC], H9252 [7OC], H9336 [8OC], H9707 [20OC], H9777 [21OC], H9967 [28OC], H10083, H10090 [29OC], H10428 [5NO], H10521 [6NO]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), conference report, S15179 [19NO]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (S. 14), S7682 [11JN], S9942, S9943 [25JY], S10215, S10216, S10251, S10439 [30JY]

Small business: improve access and choice relative to employee health care (H.R. 660), H5636 [19JN]

Social Security: provide additional safeguards for certain beneficiaries with representative payees (H.R. 743), H2667 [2AP]

Temporary Extended Unemployment Compensation Act: extend (S. 23), H86, H88 [8JA]

Press releases

Pro-Trade House Democrats Fight To Keep Worker Assistance in Trade Bill, H5533 [18JN]

Proposals

Provide full funding for payment in lieu of taxes program and protect local jurisdictions against loss of property tax revenues when private lands are acquired by Federal land management agencies, E52 [8JA]

State and local officials' alternative to S. 150, Internet Tax Nondiscrimination Act, S12567-S12569 [15OC]

Remarks in House

African Growth and Opportunity Act: impact, E1464 [14JY]

Agriculture: expand rules for involuntary conversions of livestock sold due to weather-related conditions, H1975, H1976 [19MR], E514 [19MR]

———simplify application of self-employment tax in the case of family farming businesses (H.R. 905), E290 [26FE]

Alabama: proposed changes in State tax rates, H5658 [19JN]

Alcoholic beverages: increase taxes on certain alcoholic beverages and provide additional funds for alcohol abuse prevention programs (H.R. 2252), E1064 [22MY]

———repeal occupational taxes on manufacturers, distributors, and sellers of beer, wine, and distilled spirits (H.R. 786), E253 [13FE]

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

Amtrak: funding, H7885-H7887 [4SE]

Animals: treatment of sale of certain animals associated with educational programs (H.R. 1754), E738 [11AP]

Armed Forces: increase death gratuity and exclude from gross income for tax purposes (H.R. 3019), H9972 [28OC], E2154 [28OC]

———increase death gratuity and exclude from gross income for tax purposes (H.R. 3365), H9967, H9971, H9972, H9973, H9974, H9977 [28OC], H10058-H10062 [29OC], E2154 [28OC], E2184 [31OC]

———increase death gratuity and exclude from gross income for tax purposes (H.R. 3365), Senate amendments, H10367-H10373 [5NO]

———restore the tax-exempt status of death gratuity payments (H.R. 693), H6585 [10JY], H7230 [22JY], H8019 [9SE], H8260 [16SE], H8405 [23SE], H8891 [24SE], H8938 [25SE], H9076 [1OC], H9788 [21OC]

———treatment of certain compensation received by members serving in South Korea (H.R. 1581), E664 [3AP]

———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]

Arts and humanities: allow deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (H.R. 806), E242 [13FE]

Bankruptcy: amend laws (H.R. 975), H1960, H1961, H1991-H2100 [19MR], H2256 [20MR], E534 [20MR], E551 [21MR], E623 [31MR]

———amend laws (H.R. 975), consideration (H. Res. 147), H1981-H1988 [19MR]

———amend laws (H.R. 975), corrections in engrossment, H2100 [19MR]

———amend laws (H.R. 975), motion to recommit, H2097, H2098 [19MR]

———increase cap on wage and benefit claims, strengthen fraud provisions, and require reinstatement of retiree benefits modified within a certain period preceding filing, H2052 [19MR]

———treatment of alimony and child support payments, H2097, H2098 [19MR]

———treatment of financial contracts such as derivative transactions to include banks and credit unions, H2051 [19MR]

———treatment of tax attributes in connection with a discharge of indebtedness in a bankruptcy case of a company having asbestos-related claims against it (H.R. 2503), E1298 [18JN]

Budget: allocation of funds, H429-H432 [12FE], H1370-H1377 [26FE], H3026-H3031 [9AP]

———combat waste, fraud, and abuse, H9254-H9256 [7OC]

———constitutional amendment to require balanced budget and greater accountability in the enactment of tax legislation (H.J. Res. 6), E7 [8JA]

———create reserve fund for costs associated with use of Armed Forces against Iraq and rebuilding efforts, H2141, H2143 [20MR]

———deficit, H2143 [20MR], H3545-H3552 [30AP], H3747-H3755 [7MY], H5348 [12JN], H8270-H8276 [16SE]

Bush, President: evaluation of administration, H4762 [2JN], H6873 [16JY]

———evaluation of economic policies, H10134, H10136 [30OC], H10446-H10452 [5NO]

Business and industry: address loss of manufacturing base and technology jobs through application of fairer taxation and reduction of manufacturing regulations, H4259 [20MY]

———address loss of manufacturing base and technology jobs through application of fairer taxation and through math and science education initiatives, H2837 [7AP]

———address loss of manufacturing base and technology jobs through increased research and development, H5092 [10JN]

———allow a business credit for donations for vocational educational purposes (H.R. 2763), E1503 [17JY]

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

———expand availability of the refundable tax credit for health insurance costs of certain displaced workers, H5595, H5596 [19JN]

———increase the bonus depreciation, H3766 [8MY]

———installment reporting of certain gain from the sale of an interest in service business (H.R. 1129), E404 [7MR]

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

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

———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]

———treatment of automatic fire sprinkler systems (H.R. 1824), E1453 [11JY]

———treatment of certain mobile machinery (H.R. 3246), E1963 [2OC]

California: anniversary of Proposition 13 lowering and capping property tax rates, E1204 [11JN]

———effects of budget cuts, H3923 [9MY]

CCH Inc.: anniversary, E980 [15MY]

CERCLA: treatment of certain settlement funds (H.R. 805), E239 [13FE]

Charities: provide incentives for charitable contributions by individuals and businesses (H.R. 7), H8304-H8356 [17SE], E1865 [23SE], E1911 [29SE], E2336 [19NO]

———provide incentives for charitable contributions by individuals and businesses (H.R. 7), consideration (H. Res. 370), H8301-H8304 [17SE]

———provide incentives for charitable contributions by individuals and businesses (H.R. 7), motion to recommit, H8354, H8355 [17SE]

Children and youth: accelerate increase in refundability of the child tax credit, H4757-H4761 [2JN], H4792, H4793, H4795, H4796, H4797, H4845-H4847, H4850-H4857, H4860, H4861 [3JN], H4881, H4882, H4883, H4915, H4954, H4956-H4964 [4JN], H4983, H4984, H4985 [5JN], H5063-H5067, H5071, H5074 [9JN]

———accelerate increase in refundability of the child tax credit (H.R. 2325), H5096 [10JN], E1164 [5JN]

———provide opportunities to improve the lives of all children and enable them to reach their fullest potential (H.R. 936), E304 [27FE]

Coal: develop and implement advanced clean coal technology programs and provide tax incentives to implement such programs at coal-based electricity generating facilities, H11409 [18NO], E2383 [21NO], E2473 [8DE]

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

———expand the Hope Scholarship credit for certain expenses and exempt certain Federal education grants when taking expenses into account (H.R. 442), E109 [29JA]

———provide collegiate housing and infrastructure grants (H.R. 1523), E624 [31MR]

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]

Congress: accomplishments, H9690 [20OC]

———accomplishments of the 108th Congress, H6873 [16JY], H7229 [22JY], H12880 [8DE]

Conservation of energy: allow a tax credit for certain energy-efficient property (H.R. 2113), E974 [15MY]

———provide credits for constructing energy efficient homes or improving existing homes, H3080 [10AP], H11386 [18NO]

———provide incentives for new technologies to reduce energy consumption in buildings (H.R. 1271), E470, E472 [13MR]

Constitutional amendments: abolish personal income, estate, and gift taxes and prohibit the Government from engaging in business in competition with its citizens (H.J. Res. 15), E79 [28JA]

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

———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]

———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]

———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]

———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]

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

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

Dept. of Defense: increase overall funding for military construction, family housing, and base realignment and closure through reductions in tax cuts, H5975-H5978, H5984, H5985, H5987, H5990 [26JN]

Dept. of Energy: feasibility study to develop commercial nuclear energy production facilities at existing sites, H3271-H3273 [10AP]

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

———increase overall funding through reductions in tax cuts, H5735, H5737, H5740, H5746, H5751, H5752, H5757, H5760 [24JN]

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

Dept. of the Treasury: consolidate Inspectors General (H.R. 3625), E2395 [22NO]

Dept. of Veterans Affairs: make motor vehicle reimbursement rates for veterans comparable to reimbursement rates for Federal employees, H7695 [25JY]

Depts. of Labor, HHS, and Education, and related agencies: increase overall funding through reductions in tax cuts, H6523, H6524, H6547, H6548 [10JY]

Disabled: treatment of certain expenses for disabled workers, E711 [9AP]

Discrimination: deny all deductions for business expenses associated with the use of a club that discriminates on the basis of sex, race, or color (H.R. 2418), E1248 [13JN]

District of Columbia: extend tax incentives, H11830 [20NO]

———provide full voting representation in Congress (H.R. 1285), H1879 [13MR], E466 [13MR]

Ecology and environment: extend expensing of environmental remediation costs (H.R. 2815), E1633 [25JY]

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]

———suspend phase-in of additional tax reductions while the U.S. is in a state of war or on high military alert (H.R. 436), E101 [29JA]

Economy: impact of unregulated free trade on division between economic classes, H9795-H9798 [21OC], H10554-H10557 [6NO]

———importance of job creation, H8998 [30SE]

———national objectives priority assignments, H33-H40 [7JA], H65, H66, H127-H132 [8JA], H153, H156, H160-H165 [27JA], H173 [28JA], H1284, H1311-H1318 [25FE], H1370-H1377 [26FE], H1797-H1802 [12MR], H1938-H1944 [18MR], H2145 [20MR], H2563-H2567 [1AP], H2867 [8AP], H5069-H5076 [9JN], H6352 [9JY], H7024 [17JY], H7814 [3SE], H7843 [4SE], H7952 [5SE], H8270-H8276 [16SE], H8406 [23SE], H8998 [30SE], H9038 [1OC], H9259 [7OC], H9691, H9711 [20OC], H9795-H9800 [21OC], H9821, H9969 [28OC], H9986 [29OC], H10241, H10324-H10330 [4NO], H10553-H10558 [6NO], H10981, H10982 [7NO], H11194 [17NO], H11519 [19NO], E111 [29JA], E1982 [7OC]

———provide incentives for economic recovery, H36 [7JA], H65, H66, H127-H132 [8JA], H156, H160-H165 [27JA], H198-H204 [28JA], H381, H382 [11FE], H1311 [25FE], H1358, H1370, H1373-H1377 [26FE], H1441 [27FE], H1608, H1619-H1621 [5MR], H1752, H1753, H1754 [12MR], H1910, H1931 [18MR], H1964 [19MR], H2147-H2156, H2158, H2168-H2170, H2195-H2203 [20MR], H2299 [25MR], H2373, H2382-H2388 [26MR], H2405, H2457-H2460 [27MR], H2517, H2564-H2567 [1AP], H2692, H2693 [2AP], H2943 [9AP], H3283-H3290, H3292, H3294-H3297 [10AP], H8274, H8275 [16SE], H9287 [8OC], E145, E151 [6FE], E549 [21MR], E588 [26MR], E659 [3AP]

———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]

———rebuild America through job creation (H.R. 2046), H4562 [22MY]

Education: allow tax credits for certain elementary and secondary school expenses and contributions to charitable school-tuition organizations (H.R. 611), E159 [6FE], E1927 [30SE]

———expand the eligibility for teacher loan forgiveness to provide additional incentives for teachers in economically depressed rural areas, territories, and Indian reservations (H.R. 789), E247 [13FE]

———expand the Hope Scholarship credit to elementary and secondary school expenses (H.R. 615), E158 [6FE]

———investment in education individual retirement accounts, H1620 [5MR]

———limit the applicability of annual updates to the allowance for State and other taxes in the tables used in the Federal Needs Analysis Methodology relative to financial aid eligibility (H.R. 2485), E1269 [16JN]

———provide assistance with elementary and secondary educational costs to parents of disabled children (H.R. 1575), H3478 [30AP], E648 [2AP]

———provide tax credit for educational expenses incurred in attending public or private elementary and secondary schools (H.R. 499), E113 [29JA]

———provide tax credit for educational expenses incurred in attending public or private elementary and secondary schools (H.R. 612), E155 [6FE], E1927 [30SE]

———provide tax credit for elementary and secondary school personnel (H.R. 614), H2652 [2AP], E156 [6FE]

———provide tax credit for elementary and secondary school teachers (H.R. 613), H2652 [2AP], E156 [6FE]

———tax-free treatment of distributions from state-sponsored prepaid tuition or college savings plans for students attending the military academies, H1968 [19MR]

———treatment of employer contributions to college tuition plans and education savings accounts (H.R. 3318), E2067 [16OC]

———treatment of higher education expenses (H.R. 826), E269 [13FE]

———treatment of higher education expenses (H.R. 1304), E485 [18MR]

Electronic commerce: extend the moratorium on the taxation of Internet and interactive computer service commerce (H.R. 49), H8295-H8301 [17SE], E1926 [30SE], E1942 [1OC]

Employment: modify the work opportunity credit and the welfare-to-work credit (H.R. 2047), E921 [9MY]

———provide for employer liability for Social Security taxes on unreported tips paid to an employee after the IRS establishes the amount of tips received (H.R. 2034), E905 [9MY]

———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]

Executive departments: ensure that Federal construction contractors abide by State tax, employment, and licensing regulations (H.R. 3653), E2530 [8DE]

Families and domestic relations: accelerate elimination of the marriage penalty, H4757 [2JN], H4791 [3JN], H5048 [9JN]

———allow a married couple who operates an unincorporated business as co-owners to file separate returns for purposes of the self-employment tax (H.R. 1640), E673 [3AP]

———allow credits for dependents within a household (H.R. 181), H1520 [5MR]

———increase refundability of child tax credit, clarify eligibility of Armed Forces pay for such credit, and accelerate marriage penalty relief in earned income tax credit, H5091, H5093, H5096, H5098, H5099, H5130-H5134, H5160 [10JN], H5179, H5191-H5197, H5243, H5246, H5247, H5253 [11JN], H5270, H5317-H5342, H5346 [12JN], H5432-H5437, H5441, H5445 [17JN], H5477-H5491 [18JN], H5555, H5557, H5590, H5591, H5594 [19JN], H5686, H5690 [23JN], H5822, H5910 [25JN], H6468 [10JY], H6826-H6834 [15JY], H6985-H6990 [16JY], H7107-H7112 [17JY], H7158-H7162 [18JY], H7320-H7326 [22JY], H7444-H7449 [23JY], H7621, H7622-H7630 [25JY], H7931-H7936 [4SE], H7996-H8001 [5SE], H8178-H8182 [10SE], H8354, H8359-H8361 [17SE], H8930-H8935 [25SE], H9067-H9073 [1OC], H9346-H9349 [8OC], H9784-H9787 [21OC], H10434-H10438 [5NO], E1202, E1211 [11JN], E1263 [16JN], E1280 [17JN], E1293 [18JN]

———increase refundability of child tax credit, clarify eligibility of Armed Forces pay for such credit, and accelerate marriage penalty relief in earned income tax credit (H.R. 2286), H4859 [3JN], H4986-H4996, H5012-H5020, H5032, H5040 [5JN], H5057-H5061 [9JN], H5092, H5094, H5098, H5161 [10JN], H5178 [11JN], E1100 [2JN], E1168 [5JN]

———increase refundability of child tax credit, clarify eligibility of Armed Forces pay for such credit, and accelerate marriage penalty relief in earned income tax credit (H.R. 2286), unanimous-consent request, H4803, H4811 [3JN]

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

———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]

———restructure and simplify the income tax system to benefit families, H1478 [4MR]

Federal aid programs: increase overall funding for education, public health, and services for low-income and elderly persons through reductions in tax cuts, H6397-H6405 [9JY]

Federal employees: allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and allow a deduction for TRICARE supplemental premiums, H6177 [26JN]

Federal-State relations: allow a deduction for State and local sales taxes in lieu of State and local income taxes, H4720 [22MY]

———regulate certain State taxation of interstate commerce (H.R. 3220), E1947 [1OC]

Financial institutions: provide for disclosure of return information for student financial assistance purposes (H.R. 3613), E2417 [22NO]

Fish and fishing: extend credits to assist in the purchase of fishing safety equipment (H.R. 2973), E1654 [25JY]

Food: treatment of charitable donation of food by businesses and farmers (H.R. 807), E237 [13FE]

Foreign countries: treatment of certain transfers of intangible property for foreign tax credit limitation purposes (H.R. 1159), E400 [7MR]

Foreign trade: expand work opportunity credit to include trade adjustment assistance as a targeted group (H.R. 3678), E2504 [8DE]

———treatment of trade adjustment assistance health insurance tax credits for workers negatively impacted by trade, H5531-H5535 [18JN], E1312 [20JN], E1361 [26JN]

———U.S. deficit, H5647 [19JN]

Forests: treatment of forestry activities (H.R. 974), E313 [27FE]

Government: growth in size and spending, H6595-H6600 [10JY]

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

Health: allow a deduction for amounts paid for health insurance and prescription drug costs of individuals (H.R. 198), H1693 [11MR]

———allow long-term care tax credit and establish programs for patients with fatal chronic illnesses (H.R. 2883), E1604 [25JY]

———national policy to provide health care and reform insurance procedures (H.R. 1287), E467 [13MR]

———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]

House of Representatives: legislative priorities, H165 [27JA], H5536 [18JN]

———legislative program, H2444-H2446 [27MR]

Housing: provide an incentive to preserve affordable housing in multifamily housing units which are sold or exchanged (H.R. 3485), E2291 [12NO]

———replace recapture bond provisions of low-income housing tax credit program (H.R. 3610), E2409 [22NO]

Income: allow certain State and local tax debt to be collected through the reduction of Federal tax refunds (H.R. 2958), E1636, E1658 [25JY]

———application of the earned income tax credit, H3750 [7MY]

———change calculation and simplify administration of the earned income tax credit (H.R. 1782), E778 [12AP]

———prohibit the implementation of discriminatory precertification requirements for the earned income tax credit (H.R. 1894), E872 [6MY]

Insurance: allow a refundable credit for the purchase of private health insurance (H.R. 1236), H5649 [19JN]

———allow a refundable tax credit for health insurance costs for COBRA continuation coverage (H.R. 2891), E1594 [25JY]

———allow credit for insurance costs against negative outcomes from surgery and malpractice of a physician (H.R. 1249), H1859 [13MR], E437 [12MR]

———clarify exemption from the self-employment tax for termination payments received by former life insurance salesmen (H.R. 1250), E445 [12MR]

———extend mental health coverage parity (S. 1929), H12863 [8DE]

———reduce health insurance costs for family coverage of military reservists called to active duty (H.R. 1466), E596 [27MR]

———require group and individual health plans to provide coverage for second opinions (H.R. 1319), E504 [18MR]

———require health plans to provide direct access to services provided by obstetrician-gynecologists without a referral (H.R. 1469), E608 [27MR]

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

———treatment of trade adjustment assistance health insurance tax credits for workers negatively impacted by trade, H5562, H5588-H5592 [19JN]

Internal Revenue Code: end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), H1970-H1976 [19MR], H5064 [9JN], H5091, H5093, H5096, H5098, H5099, H5130-H5134, H5160 [10JN], H5179, H5191-H5197, H5243, H5246, H5247, H5253 [11JN], H5270, H5271, H5346 [12JN], H5435, H5441, H5445 [17JN], H5477-H5491 [18JN], H5555, H5557-H5562 [19JN], H5822 [25JN], H6468 [10JY], H7621, H7622 [25JY], E514 [19MR], E547 [21MR], E1202, E1211 [11JN], E1280 [17JN]

———end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), consideration of Senate amendments with an amendment (H. Res. 270), H5316-H5330 [12JN], E1263 [16JN], E1293 [18JN]

———end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), motion to instruct conferees, H5336-H5342 [12JN], H6824, H6826-H6834 [15JY], H6985-H6990 [16JY], H7106-H7112 [17JY], H7158, H7162 [18JY], H7197 [21JY], H7319-H7326 [22JY], H7444-H7449 [23JY], H7622-H7630 [25JY], H7930-H7936 [4SE], H7996-H8001 [5SE], H8178-H8182 [10SE], H8359-H8361 [17SE], H8879 [24SE], H8930-H8935 [25SE], H9067-H9073 [1OC], H9346-H9349 [8OC], H9784-H9787 [21OC], H10434-H10438 [5NO]

———extend certain expiring provisions (H.R. 3521), H11762-H11833 [20NO]

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

———repeal and replace with a flat tax (H.R. 1783), E781 [12AP]

———simplify certain provisions relative to individuals and small businesses (H.R. 22), E29-E31 [8JA]

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

Investments: 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]

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

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

———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]

———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]

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

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

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

Iraq: raise revenue and reduce large and increasing Federal budget deficits due to the cost of the war in Iraq (H.R. 1804), H3933 [9MY], H4192-H4195 [15MY], H5660 [19JN]

IRS: change deadline for filing income tax returns (H.R. 1725), H8288 [17SE]

———corporate audit funding through reductions in earned income tax credit precertification compliance funding, H7913-H7918 [4SE], E1723 [5SE]

———discourage payment of Federal tax collection services through a commission or as a percentage of taxes collected (H. Con. Res. 213), E1180 [9JN]

———establish an earned income credit public awareness campaign (H.R. 2756), E1494 [17JY]

———protect taxpayers and ensure accountability (H.R. 1528), H5472, H5514-H5535 [18JN], H5562-H5597 [19JN], E1312 [20JN], E1324 [23JN], E1361 [26JN]

———protect taxpayers and ensure accountability (H.R. 1528), consideration (H. Res. 282), H5474, H5475 [18JN]

———protect taxpayers and ensure accountability (H.R. 1528), motion to recommit, H5595, H5596 [19JN]

Jobs and Growth Tax Relief Reconciliation Act: impact on Hispanic Americans, H4857 [3JN]

Legislative program, H5639-H5642 [19JN]

Local government: ensure employees retain hospital insurance tax exemption relative to consolidation of a political subdivision with the State (H.R. 2105), E945 [14MY]

———impact of national policies on localities and communities, H5654-H5660 [19JN]

Lumber industry: modify application of the passive loss limitations to timber activities (H.R. 3346), E2093 [20OC]

Medicare: allow a refundable credit for certain premiums (H.R. 66), E1 [8JA]

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

National Commission on Marginal Tax Rates for the Working Poor: establish (H.R. 618), H278 [5FE], E132 [5FE]

New York, NY: expand tax benefits for the New York Liberty Zone (H.R. 3508), E2333 [19NO]

———terrorist attack recovery and rebuilding funding, E590 [26MR]

———treatment of Federal funds used for relief and revitalization after terrorist attacks, H8036, H8037 [9SE]

Pensions: allow for alienation of benefits to satisfy court judgments, decrees, or orders requiring restitution for embezzlement of State or local government funds (H.R. 2222), E1071 [23MY]

———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 (H.R. 3108), H9250 [7OC], H9293-H9302 [8OC], E1839 [17SE], E2070 [17OC]

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

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

———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]

———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]

———provide special rules for multiemployer or Teamster pension plans relative to termination and funding (H.R. 2910), E1659 [25JY]

———reform (H.R. 1776), H9300 [8OC]

Pharmaceuticals: allow manufacturers a tax credit if they certify that the price of a drug in the U.S. is not greater than its price in Canada or Mexico (H.R. 354), amendment process, H675 [13FE]

———treatment of direct-to-consumer advertisements of prescription drugs that fail to provide certain information to the consumer (H.R. 3155), E1862 [23SE]

Political campaigns: apply graduated income tax rates for principal campaign committees of congressional candidates to comparable committees of candidates for State and local offices (H.R. 2368), E1153 [5JN]

———provide a credit and a deduction for small political contributions (H.R. 157), E9 [8JA]

Power resources: enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 1436), E562 [25MR]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 1644), E704 [8AP]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), H2845 [7AP], H2922-H2927 [8AP], H3032-H3042 [9AP], H3087-H3194, H3231-H3279 [10AP], H3309-H3332 [11AP], H3744 [7MY], H7792 [3SE], H8224 [16SE], H9987, H10114 [29OC], H10461 [6NO], E776 [12AP], E793 [29AP], E830 [1MY], E974 [15MY], E2146 [28OC]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), conference report, H11362, H11363-H11365, H11370, H11405-H11432 [18NO], H11630 [19NO], H11860 [20NO], H12106 [21NO], E2317, E2338, E2339 [19NO], E2342, E2348, E2349, E2353, E2357, E2358, E2359 [20NO], E2383 [21NO], E2418 [22NO], E2429, E2442, E2444, E2446, E2447 [23NO], E2458 [25NO], E2473 [8DE]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), consideration (H. Res. 189), H3078-H3087 [10AP]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), consideration of conference report (H. Res. 443), H11379-H11388 [18NO]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), motion to instruct conferees, H7922-H7930 [4SE], H9168-H9171 [2OC], H9336-H9346 [8OC], H9777-H9780 [21OC], H10091-H10106 [29OC], H10521-H10528 [6NO], E2012 [8OC], E2043 [15OC], E2129 [24OC], E2191 [31OC], E2218 [4NO]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), motion to recommit, H3329 [11AP]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), permission to file conference report, H11190 [17NO]

———expand renewable resources production tax credit to include additional forms of renewable energy and expand investment tax credit to include equipment used to produce electricity from renewable resources (H.R. 991), E320, E329 [27FE]

———national energy policy, H5355-H5358 [12JN]

———provide incentives for the use of biodiesel as a fuel (H.R. 3119), E1841 [17SE]

Public lands: development of natural gas and oil resources, H3313-H3316 [11AP]

———provide full funding for payment in lieu of taxes program and protect local jurisdictions against loss of property tax revenues when private lands are acquired by Federal land management agencies, E52 [8JA]

Public utilities: clarify the definition of contribution in aid of construction (H.R. 3395), E2162 [30OC]

Public welfare programs: extend Temporary Assistance for Needy Families Program and certain tax and trade programs (H.R. 3146), H8815-H8819 [24SE]

———extend Temporary Assistance for Needy Families Program and certain tax and trade programs (H.R. 3146), Senate amendment, H9008-H9011 [30SE]

Railroads: provide a credit for expenditures for the maintenance of railroad tracks of certain railroads (H.R. 876), H11191 [17NO]

Rates, H65 [8JA], H173 [28JA], H1608 [5MR], H1733-H1735 [11MR], H1752, H1754, H1779, H1800, H1806 [12MR], H1891 [13MR], H1940, H1943, H1944 [18MR], H2113-H2117 [19MR], H2141, H2142, H2143, H2210, H2221, H2223, H2251-H2262 [20MR], H3409, H3410 [29AP], H5195 [11JN], H6500, H6501, H6502, H6503, H6506, H6507 [10JY], H7814 [3SE], H8089 [10SE], H9038 [1OC], H10462 [6NO]

Real estate: allow a deduction for premiums on mortgage insurance (H.R. 1336), E505 [18MR]

———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]

———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]

Republican Party: impact of privatization of certain Government functions, H10321 [4NO]

———national agenda, H3745 [7MY], H5412 [17JN], H10321 [4NO], H10377 [5NO]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 25), H6829 [15JY]

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

Securities: allow corporate tax benefits from stock option compensation expenses only to the extent that such expenses are included in a corporation's financial statements (H.R. 626), E141 [6FE]

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

———permit additional advanced refunding of tax-exempt bonds issued for the purchase or maintenance of assets used to generate, transmit, or distribute electricity (H.R. 2313), E1114 [3JN]

Senior citizens: treatment of property tax reduction vouchers received in exchange for volunteer work (H.R. 2103), E945 [14MY]

Small business: ensure continuation of existing group health plan coverage, H5636 [19JN]

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

———improve access and choice relative to employee health care (H.R. 660), H4225 [19MY], H5473 [18JN], H5597-H5638, H5649 [19JN], E1324 [23JN], E1331 [24JN], E1382, E1394 [27JN]

———improve access and choice relative to employee health care (H.R. 660), consideration (H. Res. 283), H5555-H5562 [19JN]

———improve access and choice relative to employee health care (H.R. 660), motion to recommit, H5636 [19JN]

———treatment, H4372 [21MY]

———treatment of small businesses, E1830 [17SE]

Social Security: create personal guarantee accounts ensuring full benefits for all workers and their families, restore long-term solvency, and make certain benefit improvements (H.R. 75), H2593 [2AP], E16 [8JA]

———disclose to State and local law enforcement agencies individuals using Social Security numbers of others to claim tax benefits (H.R. 2774), E1506 [18JY]

———provide additional safeguards for certain beneficiaries with representative payees (H.R. 743), H1493 [4MR], H1519, H1521, H1524-H1550 [5MR], H2625 [2AP], E229, E230 [13FE], E390 [7MR]

———provide additional safeguards for certain beneficiaries with representative payees (H.R. 743), consideration (H. Res. 168), H2591-H2603 [2AP]

———provide additional safeguards for certain beneficiaries with representative payees (H.R. 743), motion to recommit, H2667 [2AP]

———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]

———repeal tax increase on benefits (H.R. 423), E77 [28JA]

———treatment of income earned by individuals who are not citizens or U.S. nationals relative to coverage under the old-age, survivors, and disability insurance program (H.R. 489), E97 [29JA]

South Carolina Policy Council: Americans for Tax Reform (organization) Dragon Slayer Award recipient, H12753 [8DE]

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

———modify taxation of imported archery products (H.R. 3652), H12867, H12868 [8DE]

States: allow a deduction for State and local sales taxes in lieu of State and local income taxes, H6587 [10JY]

———allow residents of States with no income tax a deduction for State and local sales taxes (H.R. 261), E59 [8JA]

———allow residents of States with no income tax a deduction for State and local sales taxes (H.R. 689), E194 [12FE]

———clarify congressional approval of certain State energy production tax practices, H11409 [18NO]

———provide budget crisis relief and temporary fiscal relief through increased Medicaid payments, H4534-H4542 [22MY]

Taxation: provide incentives for economic recovery, H8274, H8275 [16SE]

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

Telecommunications: 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 to encourage diversity of ownership of telecommunications businesses (H.R. 2604), E1357 [26JN]

Temporary Extended Unemployment Compensation Act: extend (H.R. 209), E13 [8JA]

———extend (S. 23), H39, H40 [7JA], H63, H64, H65, H75-H92, H127 [8JA], E33 [8JA], E63, E65 [27JA], E107 [29JA]

———extend (S. 23), consideration (H. Res. 14), H66-H74 [8JA]

Transportation: extend the transportation fringe benefit to bicycle commuters (H.R. 1052), E363 [4MR]

———repeal motor fuel excise taxes on railroads and inland waterway transportation, H3100 [10AP]

Veterans: benefits funding, H1939, H1940 [18MR], H2141, H2211, H2218, H2221, H2242, H2255, H2258, H2261 [20MR], H2382-H2388 [26MR], H2517, H2518, H2519, H2520, H2521, H2522, H2547, H2551, H2555, H2556, H2558, H2559, H2561, H2562, H2569-H2576, H2583 [1AP], H2689, H2691, H2692, H2695 [2AP], H2840-H2842 [7AP], H3287, H3289 [10AP], H3620 [1MY], H3959 [9MY], H4814, H4815, H4862 [3JN], H4880, H4954, H4962 [4JN], H5253 [11JN], E586, E589 [26MR], E639, E640 [1AP], E651 [2AP], E724 [10AP], E985 [15MY], E1077 [23MY], E1395 [27JN]

———disability benefits, H10982, H10987, H10989, H11122 [7NO]

———eligibility for mortgage revenue bond financing (H.R. 1742), E735 [11AP]

Volunteer workers: treatment of certain stipends paid from a State program to volunteer workers who have attained age 60 (H.R. 2104), E947 [14MY]

Washington: tax-exempt bond financing for land conservation, H1976 [19MR], H8315, H8318 [17SE]

Weapons: clarify application of the excise tax imposed on bows and arrows, H1974, H1975 [19MR]

Remarks in Senate

Agriculture: allow farmer-owned cooperatives access to small ethanol producer tax credit (S. 240), S1745 [29JA]

———provide an exclusion for gain from the sale of farmland to encourage the continued use of property for farming (S. 1464), S9974 [25JY], S10040 [28JY], S10136 [29JY]

Alaska: charitable deduction for reasonable and necessary expenses of Alaska Native subsistence whaling captains (S. 293), S1899 [4FE]

Alcoholic beverages: allow distilled spirits wholesalers a credit for their cost of carrying Federal excise taxes prior to the sale of the product bearing the tax, S6469 [15MY]

———allow distilled spirits wholesalers a credit for their cost of carrying Federal excise taxes prior to the sale of the product bearing the tax (S. 1506), S10621 [31JY]

———exempt the natural aging process in the determination of the production period for distilled spirits (S. 1681), S12194 [30SE]

———repeal occupational taxes on manufacturers, distributors, and sellers of beer, wine, and distilled spirits (S. 374), S2358-S2360 [12FE]

Appropriations: suspend a portion of reduction in highest income tax rate and use such revenue to make supplemental appropriations for security and stabilization of Iraq, S12260-S12262 [1OC], S12316-S12337 [2OC]

———suspend a portion of reduction in highest income tax rate and use such revenue to make supplemental appropriations for security and stabilization of Iraq (S. 1634), S11983 [25SE]

Armed Forces: allow Reserve members a deduction for contributions to savings accounts which may be used when the members are called to active duty (S. 803), S5333 [11AP]

———allow tax credit to businesses who employ members of the National Guard or Ready Reserve, S13833 [3NO]

———combat zone tax exclusions for bomber support crews on the island of Diego Garcia (S. 234), S1739 [29JA]

———expand combat zone tax exclusion to include transit period to such zones and to include commissioned officers (S. 721), S4475 [27MR], S4618, S4619 [1AP]

———GAO study of tax treatment of military personnel, S4478-S4480 [27MR]

———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]

———increase death gratuity and exclude from gross income for tax purposes (H.R. 3365), S13831-S13834 [3NO], S13945 [4NO], S14333 [10NO]

———increase death gratuity and exclude from gross income for tax purposes (H.R. 3365), unanimous-consent request, S13734 [31OC]

———provide additional pay and benefits for active duty, National Guard and Reserve forces and funding for modernization of equipment, weapons, and technology of the National Guard and Reserves, S4134-S4137 [20MR]

———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]

———treatment of businesses who employ military reservists, and self-employed military reservists (S. 1595), S11248 [9SE], S15403 [21NO]

———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]

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

Arts and humanities: 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 deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (S. 287), S1889, S1890 [4FE], S5014 [9AP]

Aviation: exempt certain sightseeing flights from taxes on air transportation (S. 322), S2010 [5FE]

———exempt helicopters used for unexploded ordnance removal and environmental restoration from air transportation excise taxes (S. 82), S73 [7JA]

Bankruptcy: amend laws (H.R. 975), S4223 [20MR], S4228, S4229 [21MR]

Blue Ribbon Commission on Comprehensive Tax Reform: establish, S6218-S6220 [14MY], S6422 [15MY]

Budget: create reserve fund for costs associated with use of Armed Forces against Iraq and rebuilding efforts, S4064, S4065, S4066, S4070 [20MR], S4230 [21MR]

———deficit, S5166 [10AP]

———eliminate tax cuts, S4232 [21MR]

———evaluation of Bush administration proposals, S2245-S2248, S2282 [12FE]

———extend discretionary spending caps and the pay-as-you-go requirement, S5280-S5282 [11AP]

———extend pay-as-you-go requirement relative to tax cuts or entitlement spending, S4358 [25MR]

———impact of sunset provisions on cost forecasts, S7112-S7114 [23MY]

———reconciliation process, S4340 [25MR], S5296, S5298-S5302, S5307 [11AP]

———reduce level of tax cuts and apply savings to deficit reduction, S4114-S4125 [20MR]

———reduce level of tax cuts and apply savings to enhance the ability of first responders to respond to incidents of terrorism and to deficit reduction, S4349 [25MR]

———require the CBO and the Committee on Taxation (Joint) to use dynamic economic modeling in addition to static economic modeling in budgetary estimates of proposed changes in Federal revenue law (S. 675), S4172 [20MR]

———suspend future reductions of the highest income tax rate if there is a Federal on-budget deficit (S. 126), S157 [9JA]

———treatment of public debt, S1697-S1703 [29JA]

Bush, President: encourage submission of a proposal to the Committee on Finance (Senate) raising revenues to offset funds spent on war with Iraq, S4781-S4785 [3AP]

———evaluation of administration, S7711 [11JN]

———evaluation of economic policies, S13600, S13613 [30OC], S14287 [10NO], S15937 [25NO]

———State of the Union Message, S1500-S1509, S1659-S1661 [28JA], S1689-S1692, S1694-S1696, S1703-S1712 [29JA], S1765-S1770 [30JA]

Business and industry: clarify rules governing bonus deduction for depreciable business assets, S6458 [15MY]

———clarify treatment of certain tax attributes for companies whose debt is cancelled in a bankruptcy proceeding (S. 1331), S8567 [25JN]

———deny any deduction for certain fines, penalties, and other amounts (S. 936), S5487 [29AP]

———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]

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

———extend special carryback of certain net operating losses to losses for additional years (S. 1494), S10269 [30JY]

———income forecast depreciation method, S6458 [15MY]

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

———promote, protect, and clarify status of professional employer organizations (S. 1269), S7927 [16JN]

———promote simplification and fairness in the administration and collection of sales and use taxes (S. 1736), S12620 [15OC]

———provide incentives for manufacturing businesses (S. 1885), S15069-S15072 [18NO]

———repeal exclusion for extraterritorial income and provide a deduction relating to income attributable to U.S. production activities (S. 1688), S12200 [30SE], S14619, S14699 [12NO]

———repeal extraterritorial income exclusion and simplify rules for U.S. businesses operating abroad (S. 1475), S10065-S10067 [28JY]

———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]

———repeal reduction in deductible portion of business meal and entertainment expenses (S. 1482), S10145 [29JY]

———restore deduction for travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel (S. 1408), S9421 [15JY]

———treatment of automatic fire sprinkler systems (S. 1566), S10915 [1AU]

———treatment of certain motor vehicle dealer transitional assistance (S. 1305), S8302, S8303 [20JN]

———treatment of the depreciation of certain property in integrated hotel, restaurant, and casino businesses, S6459 [15MY]

Charities: limit deduction for charitable contributions of patents, copyrights, trademarks and similar properties, S6456, S6457 [15MY]

———provide incentives for charitable contributions by individuals and businesses (H.R. 7), S13829 [3NO], S13897 [4NO]

———provide incentives for charitable contributions by individuals and businesses (H.R. 7), unanimous-consent request, S12562 [14OC], S12822 [17OC], S13061 [22OC], S13419 [28OC], S13734 [31OC], S13830, S13831 [3NO], S13898, S13899 [4NO], S14458 [11NO]

———reform certain excise taxes applicable to private charitable foundations (S. 1514), S10636 [31JY]

———support initiative to expand the participation of faith-based organizations in the provision of social services, S4932-S4937, S4943-S4945 [8AP]

Children and youth: accelerate increase in refundability of the child tax credit, S7216, S7217, S7220-S7226 [3JN], S9827, S9828 [24JY]

———accelerate increase in refundability of the child tax credit (S. 1162), S7189, S7197 [2JN], S7211 [3JN]

———accelerate increase in refundability of the child tax credit (S. 1162), motion to proceed, S9089, S9090, S9094 [9JY]

———accelerate increase in refundability of the child tax credit (S. 1173), S7250 [3JN]

———accelerate increase in refundability of the child tax credit (S. 1174), S7266 [3JN], S7295 [4JN]

———accelerate increase in refundability of the child tax credit (S. 1434), S9664 [21JY], S10987 [2SE]

———accelerate increase in refundability of the child tax credit (S. 1434), unanimous-consent request, S9772 [23JY], S9828 [24JY]

———accelerate increase in the child tax credit and expand refundability of such credit (S. 962), S5608 [30AP]

———expand refundability of child tax credit, S6188, S6198 [14MY], S6411 [15MY]

———extend child tax credit provisions of budget resolution, S4412 [26MR]

———provide a uniform definition of a qualifying child, S6177 [14MY]

———provide a uniform definition of a qualifying child (S. 755), S4636 [1AP]

———provide opportunities to improve the lives of all children and enable them to reach their fullest potential (S. 448), S2840 [26FE]

———reduce level of tax cuts and apply savings to child care funding, S4351 [25MR]

Citizenship: prevent the continued use of renouncing U.S. citizenship as a device for avoiding U.S. taxes (S. 260), S1821 [30JA]

Coal: develop and implement advanced clean coal technology programs and provide tax incentives to encourage the retrofitting, repowering, or replacement of coal-based electricity generating facilities (S. 582), S3412 [10MR]

———develop and implement advanced clean coal technology programs and provide tax incentives to implement such programs at coal-based electricity generating facilities, S15967 [25NO]

———develop and implement advanced clean coal technology programs and provide tax incentives to implement such programs at coal-based electricity generating facilities (S. 727), S4518-S4520 [27MR]

Columbia (space shuttle): provide tax relief and assistance for the families of the crew and for future astronauts killed in the line of duty (S. 298), S1907 [4FE]

Committee on Governmental Affairs (Senate): authorize production of records by the Permanent Subcommittee on Investigations (S. Res. 274), S15879 [24NO]

Community development: allow businesses to qualify as renewal community businesses if such businesses employ residents of certain other renewal communities, S6426 [15MY]

———allow businesses to qualify as renewal community businesses if such businesses employ residents of certain other renewal communities (S. 903), S5357 [11AP]

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]

Computers: incentives to ensure timely and equitable access to the Internet over current and future generations of broadband capability (S. 905), S5358 [11AP]

Congress: accomplishments of the 108th Congress, S16077 [25NO], S16154-S16157 [9DE]

Conservation of energy: allow a tax credit for certain energy-efficient property (S. 758), S4640, S4641 [1AP]

———provide a credit for energy-efficient appliances (S. 361), S2213-S2216, S2219 [11FE]

———provide incentives to reduce energy consumption (S. 507), S3093, S3094 [4MR]

Conservation Reserve Program: treat payments as rentals from real estate (S. 1316), S8441 [24JN]

Corporations: 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]

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

———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]

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

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

Democratic Party: national agenda, S90 [9JA], S210-S212 [13JA], S253 [14JA], S14638, S14705 [12NO]

Dept. of Defense: clarify the treatment of dependent care assistance programs for Armed Forces members (S. 235), S1739 [29JA]

Dept. of Education: ensure that students are not hurt by changes to needs analysis tables and require consultation with Advisory Committee on Student Financial Assistance (S. 1273), S7983 [17JN]

Dept. of HHS: Social Services Block Grant funding, S5015, S5016 [9AP]

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]

Disabled: treatment of certain expenses for disabled workers (S. 1560), S10911 [1AU]

Discrimination: treatment of damages and back pay received on account of, and expenses incurred in asserting any claim of employment discrimination (S. 557), S3316 [6MR]

District of Columbia: provide full voting representation in Congress (S. 617), S3734 [13MR]

Ecology and environment: encourage contributions of capital gain real property for conservation purposes (S. 701), S4380 [25MR]

———exclude from unrelated business taxable income the gain or loss on the sale or exchange of certain brownfield sites (S. 1936), S15813-S15815 [24NO]

———extend financing of the Superfund program by reinstating certain excise taxes, S4361, S4362 [25MR], S4417 [26MR]

———extend financing of the Superfund program by reinstating certain excise taxes (S. 173), S859, S860 [15JA], S1647 [28JA]

———redirect proposed tax revenues to increase enviromental and natural resources conservation programs funding, S4142-S4144 [20MR], S4267 [21MR]

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

———make marriage penalty relief provisions permanent (S. 120), S154 [9JA]

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

———repeal sunset on expansion of the adoption credit and adoption assistance programs (S. 1931), S15573 [22NO]

———repeal sunset provisions (S. 96), S225 [13JA]

Economy: importance of job creation, S14287-S14298, S14304-S14310 [10NO], S14580, S14583, S14586, S14715 [12NO]

———limit phase-in of revenue reducing measures, S6440 [15MY]

———national objectives priority assignments, S21-S23 [7JA], S101, S106-S112 [9JA], S182-S192 [10JA], S215-S220 [13JA], S308-S319, S321-S329, S334-S336 [15JA], S1043, S1044 [16JA], S2271, S2276 [12FE], S2377 [13FE], S2760-S2765 [26FE], S2876-S2883, S2901 [27FE], S3110, S3121 [5MR], S3208 [6MR], S3390 [10MR], S3585 [12MR], S3708-S3710 [13MR], S3774-S3798, S3811-S3813 [17MR], S4317-S4323 [24MR], S8354-S8356 [23JN], S10890-S10892 [1AU], S11182 [8SE], S12488 [14OC], S12908, S12912-S12914, S12965 [21OC], S13070-S13072 [23OC], S13703 [31OC], S14580, S14583, S14586, S14738, S14740 [12NO], S14952-S14960 [17NO]

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

———provide incentives for economic recovery, S96-S100, S106-S112 [9JA], S182-S192 [10JA], S210-S213, S215-S220 [13JA], S264-S267, S275, S281 [14JA], S308-S319, S321-S329, S334-S336 [15JA], S1043, S1044 [16JA], S1134 [17JA], S1218-S1220 [21JA], S1392, S1393 [23JA], S1649-S1655 [28JA], S1697-S1704, S1706-S1712 [29JA], S1760 [30JA], S2245-S2248, S2282 [12FE], S2637-S2646 [25FE], S2760-S2765, S2783, S2784 [26FE], S2876-S2883 [27FE], S3053 [4MR], S3376-S3379 [10MR], S3774-S3798 [17MR], S3842-S3855 [18MR], S3942, S3943, S3946 [19MR], S4055, S4057, S4060, S4146, S4150 [20MR], S4243-S4248, S4264 [21MR], S4317-S4323 [24MR], S4367 [25MR], S4398, S4402-S4404, S4418-S4421 [26MR], S5159 [10AP], S5268-S5280, S5284-S5291, S5295-S5315 [11AP], 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), S2922 [27FE], S5514, S5515 [30AP], S5640 [1MY], S5744-S5747 [6MY], S5793-S5798 [7MY], S6014-S6022 [12MY]

———provide incentives for economic recovery (S. 414), S2548 [14FE], S2620 [24FE], S2694 [25FE], S2753, S2834 [26FE], S3112 [5MR], S3439 [11MR]

———provide incentives for economic recovery (S. 414), unanimous-consent request, S2639 [25FE], S2763 [26FE], S3022 [3MR], S3113 [5MR], S3390 [10MR]

———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]

Education: enhance charitable contribution deductions for book donations and literacy (S. 680), S4178 [20MR]

———increase deduction for teacher classroom supplies and expand to include qualified professional development expenses, S3798 [17MR], S6216, S6217 [14MY], S6423, S6424 [15MY]

———increase deduction for teacher classroom supplies and expand to include qualified professional development expenses (S. 695), S4328 [24MR]

———make higher education more affordable, S6241 [14MY], S6426, S6460 [15MY]

———make higher education more affordable (S. 174), S860 [15JA]

———make higher education more affordable (S. 348), S2208 [11FE]

———provide tax credit to teachers in rural or high unemployment areas or who achieve National Board for Professional Teaching Standards certification (S. 857), S5182 [10AP]

———treatment of higher education expenses, S4367, S4368 [25MR]

Electric power: encourage investment in facilities using wind to produce electricity (S. 1476), S10069 [28JY]

———extension of the credit for producing electricity from certain renewable resources to include landfill gas, S10570 [31JY]

———extension of the credit for producing electricity from certain renewable resources to include landfill gas (S. 358), S2213-S2216 [11FE]

———extension of the credit for producing electricity from wind (S. 207), S1483 [23JA]

———extension of the credit for producing electricity from wind (S. 395), S2470 [13FE]

———extension of the credit for producing electricity from wind (S. 488), S2974 [27FE]

———modify and expand credit for producing electricity from certain renewable resources and waste products (S. 464), S2923 [27FE], S12131 [29SE]

———modify renewable energy credit to include agricultural and animal waste sources as a renewable energy resource (S. 357), S2213-S2216 [11FE]

———modify renewable energy credit to include agricultural and animal waste sources as a renewable energy resource (S. 494), S2978 [27FE]

———modify renewable energy credit to include electricity produced from municipal solid waste (S. 359), S2213-S2216 [11FE]

———provide credits for the installation of certain wind energy property (S. 759), S4641 [1AP]

Electronic commerce: allow expensing of broadband Internet access expenditures, S6198-S6200 [14MY]

———allow expensing of broadband Internet access expenditures (S. 160), S302-S304 [14JA]

———extend the moratorium on the taxation of Internet and interactive computer service commerce (H.R. 49), S11707 [17SE], S11711 [18SE]

———extend the moratorium on the taxation of Internet and interactive computer service commerce, amend definition of Internet access, and allow existing State and local taxes to remain for 2 years, S14166-S14171 [6NO], S14233, S14250-S14254 [7NO]

———make permanent the moratorium on the taxation of Internet and interactive computer service commerce (S. 150), S236 [13JA], S11901 [24SE], S12567-S12569 [15OC], S13032-S13035 [22OC], S13791-S13793 [3NO], S13891-S13897 [4NO], S14156-S14171 [6NO], S14228-S14244, S14250-S14254 [7NO], S14286, S14334 [10NO], S15958 [25NO]

———make permanent the moratorium on the taxation of Internet and interactive computer service commerce (S. 150), unanimous-consent agreement, S11874 [23SE], S13643 [30OC]

———make permanent the moratorium on the taxation of Internet and interactive computer service commerce (S. 52), S54 [7JA]

Employment: modify the work opportunity credit and the welfare-to-work credit (S. 1180), S7387-S7389 [4JN]

———provide tax relief for farmers and fishermen (S. 665), S4005-S4009 [19MR], S4836, S4837 [3AP]

———treatment of employee welfare benefit plans, S5012 [9AP]

Families and domestic relations: accelerate elimination of the marriage penalty, S5288 [11AP]

———accelerate marriage penalty relief for earned income tax credit, S6195 [14MY], S6412 [15MY]

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

———expand Federal tax refund intercept program for parents delinquent on child support to cover children who are not minors (S. 1437), S9710 [22JY], S16063 [25NO]

———expand the dependent care tax credit, accelerate the child tax credit, and promote dependent care assistance programs (S. 388), S2465 [13FE]

———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]

———increase refundability of child tax credit, clarify eligibility of Armed Forces pay for such credit, and accelerate marriage penalty relief in earned income tax credit, S7420, S7447, S7449-S7456 [5JN], S7512 [9JN], S7970 [17JN], S9744 [23JY]

———provide a minimum credit for stay-at-home parents, allow the dependent care credit to be taken against the minimum tax, and allow a carryforward of any unused dependent care credit (S. 1253), S7838 [12JN]

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

———require child support delinquent parents to include their unpaid obligation in gross income and allow custodial parents a deduction for unpaid child support (S. 127), S158 [9JA], S6435 [15MY]

Federal aid programs: repeal dividend and top rate tax cuts and use savings for Pell Grant Program, Hope Scholarship, and Lifetime Learning Credits funding, S6438 [15MY]

Federal employees: allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and allow a deduction for TRICARE supplemental premiums (S. 623), S3742 [13MR]

Federal-State relations: allow a deduction for State and local sales taxes in lieu of State and local income taxes (S. 1436), S9641 [21JY]

———allow a deduction for State and local sales taxes in lieu of State and local income taxes and allow the State and local income tax deduction against the alternative minimum tax (S. 467), S2925 [27FE]

Financial institutions: deductability of fees incurred due to certain mandatory regulatory examinations, S6457 [15MY]

Firearms: exempt small manufacturers from the firearms excise tax (S. 396), S2471 [13FE]

———treatment of certain sniper weapons, S1865 [4FE], S2915 [27FE]

———treatment of certain sniper weapons (S. 429), S2600-S2602 [24FE], S15396 [21NO]

Fish and fishing: extend credits to assist in the purchase of fishing safety equipment (S. 487), S2940 [27FE]

Food: treatment of charitable donation of food by businesses and farmers (S. 85), S5014 [9AP]

Foreign aid: deny funding to groups that do not explicitly oppose prostitution and sex trafficking, S6457 [15MY]

———withhold assistance to countries that owe property taxes to certain U.S. cities, S9195 [10JY]

Foreign countries: treatment of income earned while working abroad, S6174, S6175 [14MY], S6434 [15MY]

Foreign investments: 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]

Forests: treatment of forestry activities (S. 1381), S9122 [9JY]

FRS: ensure independence of Board of Governors, S2751 [26FE]

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

Hazardous substances: provide a tax credit for property owners who remove lead-based paint hazards (S. 1228), S7635 [10JN]

Health: expand workplace health incentives by equalizing the tax consequences of employee athletic facility use (S. 1491), S10268 [30JY]

———national policy to provide health care and reform insurance procedures, S6049 [13MY]

———national policy to provide health care and reform insurance procedures (S. 1030), S5954 [8MY]

———protection of enrollees in managed care plans and HMO's, S1505, S1506 [28JA]

———provide a partially refundable tax credit to family caregivers (S. 1214), S7552 [9JN]

———provide credit for individuals serving as caregivers of dependent relatives, S4065, S4066 [20MR], S4238 [21MR], S6041 [13MY], S6431 [15MY]

———provide health insurance protections for individuals who are living organ donors (S. 186), S1078 [16JA]

———treatment of flexible spending arrangements relative to long-term care insurance (S. 1335), S8570-S8573 [25JN]

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

———treatment of certain hospital support organizations as qualified organizations for determining acquisition indebtedness (S. 97), S76 [7JA]

Health care professionals: provide physicians and other health care professionals with a credit for qualified expenditures for medical professional malpractice insurance, S9005-S9007 [8JY]

Housing: clarify eligibility of certain expenses for low-income housing credit (S. 1119), S7003 [22MY]

———first-time homebuyers tax credit (S. 1175), S7251, S7254 [3JN]

———preserve the value of the low-income housing credit, S6442 [15MY]

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

———treatment of qualified homeowner downpayment assistance (S. 1918), S15414, S15415 [21NO]

———treatment of roof systems (S. 1679), S12194 [30SE]

Income: abolish certain tax cuts, S6439 [15MY]

———abolish certain tax increases, S6438 [15MY]

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

———accelerate increase in child tax credit, S6246 [14MY], S6428, S6429 [15MY]

———assist low-income taxpayers in preparing and filing tax returns and increase protections against certain refund anticipation loan providers (S. 685), S4283-S4286 [21MR]

———prohibit the implementation of discriminatory precertification requirements for the earned income tax credit, S9931 [25JY]

———provide a rebate to individuals for payroll taxes and provide employers with an income tax credit for payroll taxes paid during the payroll tax holiday period (S. 911), S5374 [11AP]

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

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

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

———treatment relative to charitable contributions, S4945 [8AP]

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

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

Individuals With Disabilities Education Act: funding, S4236, S4237 [21MR]

Insurance: allow a refundable credit for the purchase of private health insurance and establish State health insurance safety-net programs (S. 1570), S10919 [1AU]

———allow individuals receiving unemployment compensation to be eligible for a refundable, advanceable credit for health insurance costs (S. 1693), S12281 [1OC]

———clarify the exemption from tax for small property and casualty insurance companies (S. 735), S4526 [27MR]

———extend exclusion from gross income for employer-provided health coverage to designated plan beneficiaries of employees (S. 1702), S12378, S12380 [2OC]

———extend mental health coverage parity (S. 1875), S14970, S14971 [17NO], S15090 [18NO]

———extend mental health coverage parity (S. 1929), S15481 [21NO]

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

———provide health care coverage for qualified caregivers, S6439 [15MY]

———repeal tax benefits relative to company-owned life insurance, S6441 [15MY]

———require health plans to cover treatment of a minor child's congenital or developmental deformity or disorder due to trauma, infection, tumor, or disease (S. 977), S5668-S5670 [1MY]

———treatment of company-owned life insurance, S15886, S15887 [25NO]

———treatment of health insurance premiums (S. 637), S3883 [18MR]

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

Internal Revenue Code: end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), S4223 [20MR], S4228, S4229 [21MR], S7420, S7447, S7449-S7456 [5JN], S7512 [9JN], S7970 [17JN], S8013 [18JN], S9744 [23JY]

———end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), agree to conference report that increases child tax credit refundability and include military pay in such credit (S. Res. 200), S9929, S9931 [25JY]

———end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), unanimous-consent agreement, S7447 [5JN]

———end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), unanimous-consent request, S7216, S7217 [3JN]

———extend certain expiring provisions (S. 1896), S15190 [19NO], S15398 [21NO]

———impose flat tax only on individual taxable earned income and business taxable income (S. 907), S5363-S5365 [11AP]

———repeal and replace with a flat tax, S6176-S6178 [14MY], S6409, S6410 [15MY]

———repeal and replace with a flat tax (S. 1040), S6030 [12MY]

———repeal and replace with a flat tax (S. 1040), star print, S6638 [19MY]

Investments: 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]

———establish individual development accounts for certain individuals and families, S4941 [8AP]

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

———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]

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

Iraq: require Presidential report to Congress on cost of use of Armed Forces against Iraq and rebuilding efforts before consideration of deficit-increasing legislation except for economic stimulus or homeland security purposes, S3815-S3820, S3822, S3840, S3848-S3854, S3857, S3858, S3874 [18MR]

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

———provide fairness in tax collection procedures, improve administrative efficiency and confidentiality, and reform penalty and interest provisions (S. 882), S5210 [10AP]

———use of private collection companies to collect IRS debt, S6443, S6463 [15MY]

Jobs and Growth Tax Relief Reconciliation Act: make marriage penalty relief provisions permanent (S. 1196), S7488 [5JN]

Lawyers and attorneys: application of excise tax to excessive attorney fees for legal judgments, settlements, or agreements that operate as a tax (S. 887), S5237-S5248 [10AP]

———excise tax on excessive attorney fees for certain legal judgments, settlements, or agreements, S6222, S6225 [14MY], S6424, S6461 [15MY]

———treatment of amounts received under qualified group legal services plans (S. 1556), S10909 [1AU]

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

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

Medicaid: State funding for disproportionate share hospitals, S6462 [15MY]

Medicare: allow beneficiaries a refundable credit for purchase of outpatient prescription drugs (S. 951), S5597, S5598 [30AP]

———coverage of outpatient prescription drugs, S6459, S6460 [15MY]

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

———increase payments to rural health care providers and facilities, S4350, S4351, S4371 [25MR]

Mining and mineral resources: relieve reachback companies no longer involved in mining of liability for the Combined Benefit Fund and Benefit Plan for miners, S8434 [24JN]

———repeal percentage depletion allowance for certain hardrock mines (S. 44), S48 [7JA]

Montana: grant waiver to Temporary Assistance for Needy Families Program, S12209 [30SE]

Motor vehicles: encourage and accelerate production, sale, and use of new motor vehicles powered by alternative fuels or other advanced motor vehicle technologies (S. 505), S3089 [4MR], S15341 [21NO]

———include sports utility vehicles in the limitation on the depreciation of certain luxury automobiles (S. 265), S1828 [30JA]

———provide additional tax incentives for enhancing automobile fuel efficiency, S9892 [24JY], S10027-S10030 [28JY], S10085-S10090, S10105-S10108, S10111, S10113, S10114 [29JY]

———provide additional tax incentives for enhancing automobile fuel efficiency (S. 795), S4899-S4902 [7AP]

———treatment of certain commercial power takeoff vehicles (S. 932), S5486 [29AP]

———treatment of charitable use of passenger automobiles (S. 301), S1978 [5FE]

National Health Service Corps Loan Repayment Program: exclude from gross income loan payments (S. 529), S3184-S3186 [5MR]

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

Natural gas: treatment of distribution lines (S. 360), S2213-S2216 [11FE]

Nurse Reinvestment Act: funding, S1450 [23JA]

Pensions: allow pension plans to replace Treasury bonds with conservative long-term corporate bonds and establish Commission on Defined Benefit Pension Plans, S6436 [15MY]

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

———improve portability of retirement savings and expand pension coverage and savings opportunities (S. 1912), S15408 [21NO]

———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]

———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 special rules for multiemployer or Teamster pension plans relative to termination and funding (S. 1492), S10268 [30JY]

———reform, S2282-S2284 [12FE]

Petroleum: provide a tax credit to promote the production of biodiesel (S. 355), S2213-S2216 [11FE]

Pharmaceuticals: disallow deductions and credits for companies who discriminate against Canadian pharmacies that pass along discounts to consumers living in the U.S. (S. 477), S2935 [27FE]

Political campaigns: allow a tax credit for contributions to congressional candidates (S. 804), S4902 [7AP]

———reform system of public financing of Presidential elections (S. 1913), S15411-S15413 [21NO]

Political organizations: treatment (S. 1059), S6260 [14MY]

Postal Service: treatment of certain expenses of rural letter carriers relative to the business use of a personal vehicle (S. 1333), S8569 [25JN]

Power resources: enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), S5753 [6MY], S10569-S10574 [31JY], S10875, S10897 [1AU], S10987 [2SE], S11077 [4SE], S11408 [11SE], S12861 [20OC], S12909, S12911 [21OC], S12988, S13011, S13047 [22OC], S14244-S14246 [7NO], S14313 [10NO]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), conference report, S14925 [17NO], S15052 [18NO], S15106-S15123, S15140-S15147, S15149-S15167, S15170, S15175-S15179 [19NO], S15212-S15236, S15239-S15252, S15255-S15272, S15311-S15316 [20NO], S15326-S15354, S15358-S15360 [21NO], S15902-S15904, S15920-S15922, S15966-S15968 [25NO]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), unanimous-consent agreement, S10529 [31JY]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (S. 14), S5616 [30AP], S5619 [1MY], S5696 [5MY], S5747-S5753, S5759-S5765 [6MY], S5798-S5801, S5830 [7MY], S5888-S5899 [8MY], S5983, S5985-S5991 [9MY], S6043-S6050, S6061 [13MY], S7176-S7182 [2JN], S7200-S7221, S7223 [3JN], S7365-S7373 [4JN], S7421-S7449, S7459-S7462 [5JN], S7512-S7527 [9JN], S7565-S7599 [10JN], S7654-S7662, S7668-S7676, S7679-S7689, S7702-S7708 [11JN], S7741-S7757 [12JN], S7902 [13JN], S9291-S9295 [11JY], S9575 [17JY], S9666, S9667 [22JY], S9828, S9888-S9895 [24JY], S9926, S9929, S9934 [25JY], S9993-S10012, S10027-S10032 [28JY], S10079-S10090, S10104-S10133 [29JY], S10173-S10188, S10203-S10218, S10221-S10226, S10251 [30JY], S10469-S10485, S10507-S10509, S10511, S10517, S10533-S10569 [31JY], S13375 [28OC]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (S. 14), unanimous-consent agreement, S5683 [1MY], S7211 [3JN], S7438 [5JN], S7751 [12JN], S10086 [29JY], S10213 [30JY]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (S. 14), unanimous-consent request, S7750 [12JN], S10203 [30JY]

———expand tax credit for installation of qualified fuel cells, S10571 [31JY]

———prevent fraudulent avoidance of fuel taxes (S. 1979), S16030 [25NO]

———promote use of cellulosic biomass ethanol derived from agricultural residue, S7421-S7423, S7444 [5JN]

———provide a credit for marginal oil and natural gas well production and allow for expensing of geological and geophysical expenditures and delay rental payments (S. 696), S4329 [24MR]

———provide energy tax incentives, S10533-S10569, S10571 [31JY]

———provide energy tax incentives (S. 597), S3520-S3547 [11MR], S3914 [19MR]

———provide incentives for production of renewable fuels and simplify administration of Highway Trust Fund fuel excise taxes (S. 1548), S10680 [31JY], S15337 [21NO]

Precious metals: 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]

Public safety officers: exclude benefits from income, employment taxes, and wage withholding property tax rebates, provided to volunteer firefighters and emergency medical responders (S. 1512), S10635 [31JY]

Public utilities: 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]

Public welfare programs: extend Temporary Assistance for Needy Families Program and certain tax and trade programs (H.R. 3146), S12209 [30SE]

Puerto Rico: eligibility of residents for the earned income tax credit, the refundable portion of the child tax credit, and SSI benefits (S. 1658), S11999 [25SE]

Railroads: provide a credit for expenditures for the maintenance of railroad tracks of certain railroads (S. 1703), S12380 [2OC]

Rates, S1760 [30JA], S2048 [6FE], S2876 [27FE], S3005-S3007 [3MR], S3053 [4MR], S3376-S3379 [10MR], S4068, S4140 [20MR], S7276 [4JN], S9516, S9578-S9580 [17JY], S10181 [30JY], S11460-S11463 [15SE], S11742, S11744, S11746 [22SE]

Real estate: allow a deduction for premiums on mortgage insurance (S. 846), S5084 [9AP]

———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]

———capital gains treatment on sale or exchange of land or water interest to nonprofit entities for charitable purposes, S5008-S5012 [9AP]

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

Real estate investment trusts: treatment (S. 1568), S10917, S10918 [1AU]

Republican Party: national agenda, S252, S256 [14JA], S12879 [20OC], S12913 [21OC]

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

———permanently extend research credit and adjust the alternative incremental credit rates (S. 664), S4002-S4005 [19MR]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (S. 1493), S10269 [30JY]

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

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

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

Securities: allow corporate tax benefits from stock option compensation expenses only to the extent that such expenses are included in a corporation's financial statements (S. 182), S1074 [16JA]

———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]

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

———permit additional advanced refunding of tax-exempt bonds, S6248 [14MY]

———permit additional advanced refunding of tax-exempt bonds issued for the purchase or maintenance of assets used to generate, transmit, or distribute electricity (S. 1290), S8236 [19JN]

Senate: accomplishments, S7163 [23MY]

———legislative priorities, S2660 [25FE], S11151-S11154 [5SE], S13061 [22OC]

Shipping industry: inclusion of income only from aircraft and certain vessels transporting petroleum and related products in foreign base company shipping income (S. 1361), S8757 [26JN]

Ships and vessels: allow the use of completed contract method of accounting in the case of certain long-term naval vessel construction contracts (S. 774), S4826 [3AP]

Small business: allow employers a tax credit for costs paid or incurred for employee health insurance expenses, S6658 [20MY]

———allow employers a tax credit for costs paid or incurred for employee health insurance expenses (S. 86), S73 [7JA]

———allow small business employers a credit for certain expenses for long-term training of employees in highly skilled small business trades (S. 1625), S11649 [17SE]

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

———improve access and choice relative to employee health care (S. 545), S3255 [6MR], S3667 [13MR], S10877-S10879 [1AU]

———provide a tax credit for small employer-based health insurance coverage in States in which such coverage is mandated (S. 1972), S16022 [25NO]

———treatment (S. 842), S5075 [9AP]

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

———include additional information in account statements (S. 368), S2355 [12FE]

———phase out taxation of benefits (S. 1026), S5952 [8MY]

———provide additional safeguards for certain beneficiaries with representative payees (H.R. 743), S16159-S16196 [9DE]

———provide additional safeguards for certain beneficiaries with representative payees (S. 439), S2707 [25FE]

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

———redirect proposed tax cut revenues into reserve fund to strengthen trust funds, S3845-S3855 [18MR], S4356 [25MR]

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

———repeal tax increase on benefits, S4356, S4368 [25MR], S6155-S6157, S6159-S6164, S6197, S6198, S6242 [14MY], S6408, S6464 [15MY]

———repeal tax increase on benefits (S. 514), S3165 [5MR]

———repeal tax increase on benefits (S. 767), S4705 [2AP]

———suspend future reductions of income tax rates if Social Security surpluses are used to fund such cuts (S. 88), S74 [7JA]

———treatment of old-age, survivors, and disability insurance taxes paid by employees and self-employed individuals (S. 397), S2471 [13FE]

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

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

———provide budget crisis relief and temporary fiscal relief through increased Medicaid payments, S6204-S6214 [14MY], S6414, S6462, S6463 [15MY], S7123 [23MY]

———provide homeland security and budget crisis relief grants and temporary fiscal relief through increased Medicaid payments (S. 565), S3323 [6MR]

———use of budget crisis relief and temporary fiscal relief for child care, S7084, S7085 [23MY]

Taxation: provide incentives for economic recovery, S10890-S10892 [1AU]

Telecommunications: 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]

———treatment of depreciation of wireless telecommunications equipment (S. 895), S5353 [11AP]

Temporary Extended Unemployment Compensation Act: extend, S1222, S1226-S1229 [21JA], S1325-S1327 [22JA]

———extend (S. 23), S9-S20, S23-S26 [7JA], S127 [9JA], S331 [15JA]

Territories: treatment of distilled spirits in Puerto Rico and the Virgin Islands, S1136 [17JA]

Terrorism: provide incentives to commercial researchers to develop technologies and drugs to prevent and treat illnesses associated with a biological, chemical, or radiological weapons attack (S. 666), S4009-S4016 [19MR], S4152 [20MR]

Tobacco products: ensure collection of all cigarette taxes (S. 1177), S7257 [3JN], S7375 [4JN], S16202-S16212 [9DE]

Transportation: equalize employer-provided parking and transit benefits and allow Federal agencies to offer transit and parking benefits in tandem to assist with costs of parking at transit facilities (S. 661), S3999 [19MR]

———extend the transportation fringe benefit to bicycle commuters (S. 1093), S6857 [21MY]

Treaties and agreements: removal of injunction of secrecy, S2714 [25FE], S13422 [28OC]

U.S. Tax Court: modernize (S. 753), S4635, S4636 [1AP]

United Mine Workers of America: provide additional sources of revenue to the Combined Benefit Fund and Benefit Plan, S7600 [10JN], S7713 [11JN], S8434 [24JN]

Veterans: benefits funding, S4241, S4242 [21MR]

War: impose a value-added tax and use receipts to fund U.S. war effort (S. 112), S101 [9JA], S3004 [3MR]

Weapons: clarify application of the excise tax imposed on bows and arrows (S. 339), S2188 [11FE]

Women: promote economic security and safety of domestic and sexual violence victims (S. 1801), S13668 [30OC]

———provide comprehensive pension protection (S. 1617), S11482 [15SE]

YMCA: clarify tax status of retirement fund (S. 698), S4378 [25MR]

Reports

Grassley Amendment to S. 14, Energy Policy Act, on Energy Tax Incentives: Committee on Finance (Senate), S10538-S10567 [31JY]

Securing the Future for the Dept. of Energy's Office of Science—The Case for Budget Increases: American Physical Society, H3094 [10AP]

Social Security and the Unified Budget: Alan Greenspan, National Commission on Social Security Reform (1983), S3005 [3MR]

Reports filed

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

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

Bankruptcy Abuse Prevention and Consumer Protection Act: Committee on the Judiciary (House) (H.R. 975) (H. Rept. 108-40), H1952 [18MR]

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

Charitable Giving Act: Committee on Ways and Means (House) (H.R. 7) (H. Rept. 108-270), H8282 [16SE]

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 Conference Report on H.R. 6, Energy Policy Act: Committee on Rules (House) (H. Res. 443) (H. Rept. 108-376), H11358 [17NO]

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. 6, Energy Policy Act: Committee on Rules (House) (H. Res. 189) (H. Rept. 108-69), H3050 [9AP]

Consideration of H.R. 7, Charitable Giving Act: Committee on Rules (House) (H. Res. 370) (H. Rept. 108-273), H8282 [16SE]

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. 660, Small Business Health Fairness Act: Committee on Rules (House) (H. Res. 283) (H. Rept. 108-160), H5550 [18JN]

Consideration of H.R. 743, Social Security Protection Act: Committee on Rules (House) (H. Res. 168) (H. Rept. 108-54), H2585 [1AP]

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. 975, Bankruptcy Abuse Prevention and Consumer Protection Act: Committee on Rules (House) (H. Res. 147) (H. Rept. 108-42), H1952 [18MR]

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

Consideration of H.R. 1528, Taxpayer Protection and IRS Accountability Act: Committee on Rules (House) (H. Res. 282) (H. Rept. 108-158), H5467 [17JN]

Consideration of S. 23, Temporary Extended Unemployment Compensation Act Extension: Committee on Rules (House) (H. Res. 14) (H. Rept. 108-1), H51 [7JA]

Consideration of Senate Amendments With an Amendment to H.R. 1308, All-American Tax Relief Act: Committee on Rules (House) (H. Res. 270) (H. Rept. 108-149), H5265 [11JN]

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]

Energy Policy Act: Committee of Conference (H.R. 6) (H. Rept. 108-375), H11358 [17NO]

———Committee on Energy and Commerce (House) (H.R. 1644) (H. Rept. 108-65), H2937 [8AP], H3050 [9AP]

———Committee on Energy and Natural Resources (Senate) (S. 1005) (S. Rept. 108-43), S5771 [6MY]

Energy Tax Incentives Act: Committee on Finance (Senate) (S. 1149) (S. Rept. 108-54), S7134 [23MY]

Energy Tax Policy Act: Committee on Ways and Means (House) (H.R. 1531) (H. Rept. 108-67), H3407 [12AP]

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

Internet Tax Nondiscrimination Act: Committee on the Judiciary (House) (H.R. 49) (H. Rept. 108-234), H7614 [24JY]

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]

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

Nomination of Diane L. Kroupa To Be U.S. Tax Court Judge: Committee on Finance (Senate), S4702 [2AP]

Nomination of Harry A. Haines To Be U.S. Tax Court Judge: Committee on Finance (Senate), S4702 [2AP]

Nomination of Joseph R. Goeke To Be U.S. Tax Court Judge: Committee on Finance (Senate), S4702 [2AP]

Nomination of Mark V. Holmes To Be U.S. Tax Court Judge: Committee on Finance (Senate), S4702 [2AP]

Nomination of Mark W. Everson To Be IRS Commissioner: Committee on Finance (Senate), S4702 [2AP]

Nomination of Raymond T. Wagner, Jr., to the IRS Oversight Board: Committee on Finance (Senate), S4702 [2AP]

Nomination of Robert A. Wherry, Jr., To Be U.S. Tax Court Judge: Committee on Finance (Senate), S4702 [2AP]

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

Prevent All Cigarette Trafficking (PACT) Act: Committee on the Judiciary (Senate) (S. 1177), S10616 [31JY]

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 Health Fairness Act: Committee on Education and the Workforce (House) (H.R. 660) (H. Rept. 108-156), H5407 [16JN]

Social Security Protection Act: Committee on Finance (Senate) (H.R. 743) (S. Rept. 108-176), S13515 [29OC]

———Committee on Ways and Means (House) (H.R. 743) (H. Rept. 108-46), H2277 [24MR]

Tax Court Modernization Act: Committee on Finance (Senate) (S. 753) (S. Rept. 108-42), S5725 [5MY]

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]

Taxpayer Protection and IRS Accountability Act: Committee on Ways and Means (House) (H.R. 1528) (H. Rept. 108-61), H2937 [8AP]

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]

Results

Vote on Conrad/Kennedy/Johnson amendment on accelerating elimination of the marriage penalty in H.R. 1836, Economic Growth and Tax Relief Reconciliation Act (2001), S5288 [11AP]

Rulings of the Chair

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

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

Internal Revenue Code: end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), H6829 [15JY]

Social Security: provide additional safeguards for certain beneficiaries with representative payees (H.R. 743), H1550 [5MR]

Temporary Extended Unemployment Compensation Act: extend (S. 23), H88 [8JA]

Statements

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

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

Small Business Provisions of Economic Growth Package: Hector V. Barreto, SBA, E145 [6FE]

Social Security Protection Act: National Conference of State Social Security Administrators, H2650 [2AP]

Teacher Classroom Supplies Tax Deduction Increase and Expansion To Include Qualified Professional Development Expenses: Executive Office of the President, S6217 [14MY]

Summaries

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

Biological, Chemical and Radiological Weapons Countermeasures Research Act (S. 666), S4016 [19MR]

Clean Efficient Automobiles Resulting from Advanced Car Technologies (CLEAR) Act (S. 505), S3090 [4MR]

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

Leave No Child Behind Act (S. 448), S2841 [26FE]

Mobilized Reserve Savings Account Act (S. 803), S5333 [11AP]

Promote Growth & Jobs in the USA (Pro Grow USA) Act (S. 1475), S10067-S10069 [28JY]

Securing America's Future—The Case for a Strong Manufacturing Base: National Association for Manufacturing, H6807 [15JY]

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

Social Security Protection Act (H.R. 743), H1534-H1541 [5MR]

Women's OB/GYN Medical Access Now (WOMAN) Act (H.R. 1469), E609 [27MR]

Working Families Tax Credit Act (H.R. 2286), H5020 [5JN]

Tables

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

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

CBO's projections of Federal debt under its adjusted baseline, S1701 [29JA]

Child tax credit refundability examples, H4994, H5020 [5JN]

Child tax credit/earned income tax credit effect on tax burden, S7451 [5JN]

Debt to the penny, S1699 [29JA], S3006 [3MR]

Dept. of Education fiscal year 2004 President's budget, S3960 [19MR]

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]

Grassley amendment to S. 14, Energy Policy Act, on energy tax incentives, S10535-S10537 [31JY]

Job Creation and Worker Assistance Act impact on a family of four with two minimum wage workers, S7451 [5JN]

President Bush's 2004 budget tax proposals, S2923 [27FE]

Profits of certain corporations, H4193 [15MY]

Revisions to conference report on H. Con. Res. 95, setting forth the Federal budget for 2003-2013, S5843-S5847 [7MY]

State by State estimated impact of increasing business meal deductibility, S10145 [29JY]

State nominal and real annual budget increases, S6473 [15MY]

Tax relief for working families, S2923 [27FE]

Taxes to pay for war, S1698 [29JA], S4783 [3AP]

Top Federal tax bracket taxpayers by State, S158 [9JA]

Texts of

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

H. Res. 14, consideration of S. 23, Temporary Extended Unemployment Compensation Act extension, H66 [8JA]

H. Res. 147, consideration of H.R. 975, Bankruptcy Abuse Prevention and Consumer Protection Act, H1981 [19MR]

H. Res. 168, consideration of H.R. 743, Social Security Protection Act, H2591 [2AP]

H. Res. 189, consideration of H.R. 6, Energy Policy Act, H3078 [10AP]

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. 270, consideration of Senate amendments with an amendment to H.R. 1308, All-American Tax Relief Act, H5316 [12JN]

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

H. Res. 282, consideration of H.R. 1528, Taxpayer Protection and IRS Accountability Act, H5474 [18JN]

H. Res. 283, consideration of H.R. 660, Small Business Health Fairness Act, H5555 [19JN]

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. 443, consideration of conference report on H.R. 6, Energy Policy Act, H11379 [18NO]

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. 6, Energy Policy Act, H3108-H3192 [10AP]

H.R. 7, Charitable Giving Act, H8304-H8308 [17SE]

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

H.R. 660, Small Business Health Fairness Act, H5598, H5605-H5612 [19JN]

H.R. 743, Social Security Protection Act, S16183-S16196 [9DE], H1524-H1533 [5MR], H2625, H2634-H2642 [2AP]

H.R. 975, Bankruptcy Abuse Prevention and Consumer Protection Act, H1999-H2046 [19MR]

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. 1308, Relief for Working Families Tax Act, S7456-S7459 [5JN]

H.R. 1308, Tax Relief, Simplification, and Equity Act, H1970-H1974 [19MR]

H.R. 1528, Taxpayer Protection and IRS Accountability Act, H5514, H5522-H5530 [18JN]

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

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

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

H.R. 3146, extend Temporary Assistance for Needy Families Program and certain tax and trade programs, H8816 [24SE]

H.R. 3365, Fallen Patriots Tax Relief Act, H10058 [29OC]

H.R. 3365, Military Family Tax Relief Act, H10367-H10369 [5NO]

H.R. 3521, Tax Relief Extension Act, H11762-H11827 [20NO]

H.R. 3652, Archery Revenue Reform and Opportunity for Workers Act, H12867 [8DE]

S. 14, Energy Policy Act, S5543-S5595 [30AP]

S. 23, Temporary Extended Unemployment Compensation Act extension, H75 [8JA]

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. 44, Elimination of Double Subsidies for the Hardrock Mining Industry Act, S49 [7JA]

S. 52, Internet Tax Nondiscrimination Act, S54 [7JA]

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

S. 82, exempt helicopters used for unexploded ordnance removal and environmental restoration from air transportation excise taxes, S73 [7JA]

S. 97, tax treatment of certain hospital support organizations as qualified organizations for determining acquisition indebtedness, S77 [7JA]

S. 120, Marriage Penalty Relief Act, S154 [9JA]

S. 150, Internet Tax Nondiscrimination Act, S236 [13JA], S14156 [6NO]

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

S. 174, Tuition Assistance for Families Act, S861 [15JA]

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

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

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

S. 240, allow farmer-owned cooperatives access to small ethanol producer tax credit, S1746 [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. 293, Native Alaskan Subsistence Whaling Act, S1899 [4FE]

S. 298, Assistance for Families of Space Shuttle Columbia Heroes Act, S1908 [4FE]

S. 322, exempt certain sightseeing flights from taxes on air transportation, S2010 [5FE]

S. 339, Arrow Excise Tax Simplification Act, S2189 [11FE]

S. 348, Make College Affordable Act, S2207 [11FE]

S. 355, Biodiesel Promotion Act, S2216 [11FE]

S. 357, modify renewable energy credit to include agricultural and animal waste sources as a renewable energy resource, S2217 [11FE]

S. 358, extension of the tax credit for producing electricity from certain renewable resources to include landfill gas, S2217 [11FE]

S. 359, Waste to Energy Utilization Act, S2218 [11FE]

S. 360, tax treatment of natural gas distribution lines, S2218 [11FE]

S. 361, Resource Efficient Appliance Incentives Act, S2218 [11FE]

S. 368, Straight Talk on Social Security Act, S2355 [12FE]

S. 374, repeal occupational taxes on manufacturers, distributors, and sellers of beer, wine, and distilled spirits, S2359 [12FE]

S. 388, Boost for Child Care Act, S2465 [13FE]

S. 393, tax treatment of expenses of members of a military Reserve, businesses who employ members of the military Reserves, and self-employed military Reserve participants, S2469 [13FE]

S. 394, expand combat zone tax exclusion for members of the Armed Forces to include transit period to such zones and to include commissioned officers, S2470 [13FE]

S. 395, Bipartisan Renewable, Efficient Energy With Zero Effluent (BREEZE) Act, S2471 [13FE]

S. 396, Gunsmith Excise Tax Simplification Act, S2471 [13FE]

S. 397, Payroll Tax Deduction Act, S2472 [13FE]

S. 398, treat military service performed at Guantanamo Bay Naval Station and certain peacekeeping missions in Africa in the same manner as if such services were performed in a combat zone, S2473 [13FE]

S. 414, Economic Recovery Act, S2523-S2537 [14FE]

S. 467, State Sales and Income Tax Deduction Fairness Act, S2925 [27FE]

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

S. 494, modify renewable energy tax credit to include agricultural and animal waste sources as a renewable energy resource, S2978 [27FE]

S. 545, Small Business Health Fairness Act, S3256-S3263 [6MR]

S. 565, Homeland Protection and Tax Hike Prevention Act, S3323-S3325 [6MR]

S. 582, Coal Energy Research Development and Demonstration Act, S3412-S3418 [10MR]

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

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

S. 597, Energy Tax Incentives Act, S3520-S3546 [11MR]

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

S. 623, allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and allow a deduction for TRICARE supplemental premiums, S3742 [13MR]

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

S. 661, Commuter Benefits Equity Act, S3999 [19MR]

S. 664, Investment in America Act, S4004 [19MR]

S. 665, Tax Empowerment and Relief for Farmers and Fishermen (TERFF) Act, S4006-S4009 [19MR]

S. 675, require the CBO and the Committee on Taxation (Joint) to use dynamic economic modeling in addition to static economic modeling in budgetary estimates of proposed changes in Federal revenue law, S4172 [20MR]

S. 680, enhance charitable contribution tax deductions for book donations and literacy, S4178 [20MR]

S. 685, Low Income Taxpayer Protection Act, S4284 [21MR]

S. 721, expand combat zone tax exclusion for members of the Armed Forces to include transit period to such zones and to include commissioned officers, S4444 [26MR]

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

S. 735, Small Insurance Company Inflation Adjustment Act, S4526 [27MR]

S. 755, Uniform Definition of Child Act, S4637-S4639 [1AP]

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

S. 758, allow a tax credit for certain energy-efficient property, S4640 [1AP]

S. 759, Residential, Farm, Ranch, and Small Business Wind Energy Systems Act, S4642 [1AP]

S. 767, repeal tax increase on Social Security benefits, S4706 [2AP]

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

S. 804, allow a tax credit for contributions to congressional candidates, S4902 [7AP]

S. 846, Mortgage Insurance Fairness Act, S5085 [9AP]

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

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

S. 882, Tax Administration Good Government Act, S5211-S5228 [10AP]

S. 887, Intermediate Sanctions Compensatory Revenue Adjustment (ISCRAA) Act, S5240-S5242 [10AP]

S. 903, Renewal Community Employment Credit Improvement Act, S5357 [11AP]

S. 905, tax incentives to ensure timely and equitable access to the Internet over current and future generations of broadband capability, S5359-S5361 [11AP]

S. 907, Flat Tax Act, S5365-S5370 [11AP]

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. 932, Fuel Tax Equalization Credit for Substantial Power Takeoff Vehicles Act, S5487 [29AP]

S. 936, Government Settlement Transparency Act, S5488 [29AP]

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

S. 977, Treatment of Children's Deformities Act, S5669 [1MY]

S. 1000, National Guard and Reserves Reform Act for the 21st Century, S5777-S5779 [6MY]

S. 1030, Health Coverage, Affordability, Responsibility, and Equity (HealthCARE) Act, S5956-S5964 [8MY]

S. 1059, tax treatment of political organizations, S6261 [14MY]

S. 1119, clarify eligibility of certain expenses for low-income housing tax credit, S7004 [22MY]

S. 1138, Help Expand Access to Recovery and Treatment (HEART) Act, S7051-S7053 [22MY]

S. 1175, First-Time Homebuyers' Tax Credit Act, S7254 [3JN]

S. 1177, Prevent All Cigarette Trafficking (PACT) Act, S16208-S16212 [9DE]

S. 1196, Permanent Marriage Penalty Relief Act, S7489 [5JN]

S. 1214, Family Caregiver Relief Act, S7553 [9JN]

S. 1228, Home Lead Safety Tax Credit Act, S7635 [10JN]

S. 1253, Stay-at-Home Parents' Tax Credit Act, S7839 [12JN]

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

S. 1269, Professional Employer Organization Workers Benefits Act, S7928-S7931 [16JN]

S. 1273, ensure that students are not hurt by changes to needs analysis tables and require Dept. of Education consultation with Advisory Committee on Student Financial Assistance, S7983 [17JN]

S. 1290, permit additional advanced refunding of tax-exempt bonds issued for the purchase or maintenance of assets used to generate, transmit, or distribute electricity, S8236 [19JN]

S. 1305, tax treatment of certain motor vehicle dealer transitional assistance, S8303 [20JN]

S. 1316, Conservation Reserve Program Tax Fairness Act, S8441 [24JN]

S. 1331, clarify treatment of certain tax attributes for companies whose debt is cancelled in a bankruptcy proceeding, S8567 [25JN]

S. 1333, tax treatment of certain expenses of rural letter carriers relative to the business use of a personal vehicle, S8570 [25JN]

S. 1335, Long-Term Care and Retirement Security Act, S8571 [25JN]

S. 1349, eligibility of veterans for mortgage revenue bond financing, S8738 [26JN]

S. 1361, Restore Access to Foreign Trade (RAFT) Act, S8757 [26JN]

S. 1408, restore tax deduction for travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel, S9421 [15JY]

S. 1437, Child Support Fairness and Tax Refund Interception Act, S9710 [22JY]

S. 1464, Beginning Farmers and Ranchers Tax Incentive Act, S9974 [25JY]

S. 1476, Wind Power Tax Incentives Act, S10069 [28JY]

S. 1482, repeal reduction in tax deductible portion of business meal and entertainment expenses, S10145 [29JY]

S. 1512, exclude benefits from income, employment taxes, and wage withholding property tax rebates, provided to volunteer firefighters and emergency medical responders, S10635 [31JY]

S. 1514, Philanthropy Expansion and Responsibility Act, S10636 [31JY]

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

S. 1548, Volumetric Ethanol Excise Tax Credit (VEETC) Act, S10681-S10683 [31JY]

S. 1556, Legal Services Benefit Act, S10910 [1AU]

S. 1560, Disabled Workers Empowerment Act, S10911 [1AU]

S. 1570, Fair Care for the Uninsured Act, S10920-S10923 [1AU]

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

S. 1625, Apprenticeship, Training, and Employment Act, S11650 [17SE]

S. 1658, Puerto Rico Economic Stimulus Act, S12000 [25SE]

S. 1688, Securing American Factory Employment (SAFE) Act, S12200-S12203 [30SE]

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

S. 1702, Domestic Partner Health Benefits Equity Act, S12378-S12380 [2OC]

S. 1703, Local Railroad Rehabilitation and Investment Act, S12381 [2OC]

S. 1756, Coal Industry Retiree Health Benefit Stability and Fairness Act, S12846-S12849 [17OC]

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

S. 1801, Security and Financial Empowerment (SAFE) Act, S13668-S13677 [30OC]

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

S. 1885, Manufacturing Job Production Act, S15074-S15076 [18NO]

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

S. 1898, Voluntary Support for Reservists and National Guard Members Act, S15288 [20NO]

S. 1912, Retirement Account Portability Act, S15408-S15411 [21NO]

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

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

S. 1929, extend mental health coverage parity, H12863 [8DE]

S. 1929, mental health coverage parity extension, S15481 [21NO]

S. 1931, repeal Economic Growth and Tax Relief Reconciliation Act sunset on expansion of the adoption credit and adoption assistance programs, S15573 [22NO]

S. 1936, exclude from unrelated business taxable income the gain or loss on the sale or exchange of certain brownfield sites, S15815 [24NO]

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

S. Res. 200, agree to conference report on H.R. 1308, Relief for Working Families Tax Act, that increases child tax credit refundability and include military pay in such credit, S9976 [25JY]

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]

S. Res. 274, Committee on Governmental Affairs (Senate) Permanent Subcommittee on Investigations records production, S15845, S15879 [24NO]

Transcripts

Reservist's Reward—Bankruptcy: CBS Evening News (television program), S14514 [12NO]

U.S. Economic Policy: Kevin Phillips, National Public Radio, S217 [13JA]