INTERNAL REVENUE SERVICE

Amendments

Depts. of Transportation and the Treasury, and independent agencies: making appropriations, H7619 [24JY]

———making appropriations (H.R. 2989), S13079, S13087, S13089, S13092, S13101, S13106, S13113, S13116, S13117, S13118, S13119, S13120, S13121, S13122, S13124, S13150, S13168, S13169, S13170, S13171, S13172, S13173, S13174, S13175 [23OC], S13230 [24OC], H7840, H7841, H7842 [3SE], H7868, H7869, H7870, H7878, H7879, H7882, H7883, H7885, H7887, H7888, H7894, H7913, H7919, H7920, H7950 [4SE], H8024, H8025, H8027, H8036, H8037, H8039, H8044, H8047, H8048, H8050 [9SE]

Taxation: 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]

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

Appointments

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

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

———H.R. 2989, Depts. of Transportation and the Treasury, and independent agencies appropriations, S13123 [23OC], H9989 [29OC]

Articles and editorials

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

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

Bills and resolutions

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

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

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

Depts. of Transportation and the Treasury, and independent agencies: making appropriations (see S. 1589), S11186 [8SE] (see H.R. 2989), H7837 [3SE]

———making appropriations (H.R. 2989) consideration (see H. Res. 351), H7838 [3SE]

Federal employees: amend the definition of a law enforcement officer to include certain positions relative to retirement benefits (see S. 819), S4957 [8AP] (see H.R. 2442), H5364 [12JN]

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

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

———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]

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

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

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

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

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

———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]

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

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

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

———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]

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

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

———make technical corrections to the Internal Revenue Code (see S. 1984), S16119 [9DE] (see H.R. 3654), H12918 [8DE]

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

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

———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]

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

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

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

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

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

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

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

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

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

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

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

Descriptions

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

Letters

IRS Debt Indicator Program funding: Jean A. Fox, Consumer Federation of America, and Chi Chi Wu, National Consumer Law Center, S13119 [23OC]

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

Motions

Depts. of Transportation and the Treasury, and independent agencies: making appropriations (H.R. 2989), S13087, S13089, S13111 [23OC], H7853, H7855, H7856 [4SE], H9988 [29OC], H11598 [19NO], H11853 [20NO]

———making appropriations (H.R. 2989) consideration (H. Res. 351), H7850 [4SE]

Taxation: 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]

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

Remarks in House

Budget: combat waste, fraud, and abuse, H9712 [20OC]

Buy American Act: compliance, H8024 [9SE]

Corporations: 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]

Dept. of the Treasury: consolidate Inspectors General (H.R. 3625), E2395 [22NO]

Depts. of Transportation and the Treasury, and independent agencies: across-the-board funding reductions, H8024 [9SE]

———making appropriations (H.R. 2989), H7851-H7922 [4SE], H8023-H8060 [9SE], H9988 [29OC], H10462 [6NO], E1723, E1725, E1729 [5SE], E1742 [9SE], E1753, E1754 [10SE], E1774 [11SE], E1803 [16SE], E1847 [22SE], E1855 [23SE], E1925 [30SE]

———making appropriations (H.R. 2989) consideration (H. Res. 351), H7845-H7851 [4SE]

———making appropriations (H.R. 2989), motion to instruct conferees, H9988, H9989 [29OC], H11853-H11856 [20NO]

———making appropriations (H.R. 2989), unanimous-consent agreement, H7899 [4SE]

Earned income tax credit: corporate audit funding through reductions in earned income tax credit precertification compliance funding, H7913-H7918 [4SE], E1723 [5SE]

Federal employees: amend the definition of a law enforcement officer to include certain positions relative to retirement benefits (H.R. 2442), H5537 [18JN]

Taxation: 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]

———change deadline for filing income tax returns (H.R. 1725), H8288 [17SE]

———discourage payment of Federal tax collection services through a commission or as a percentage of taxes collected (H. Con. Res. 213), E1180 [9JN]

———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]

———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]

———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]

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

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

———repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 25), H6829 [15JY]

———repeal Internal Revenue Code and replace with a flat tax (H.R. 1783), E781 [12AP]

———restructure and simplify the income tax system to benefit families, H1478 [4MR]

———simplify certain Internal Revenue Code provisions relative to individuals and small businesses (H.R. 22), E29-E31 [8JA]

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

Remarks in Senate

Debt Indicator Program: funding, S13119, S13122 [23OC]

Depts. of Transportation and the Treasury, and independent agencies: making appropriations (H.R. 2989), S13076-S13124 [23OC], S13205, S13206 [24OC], S13656 [30OC], S15915-S15917 [25NO]

———making appropriations (H.R. 2989), unanimous-consent agreement, S13064 [22OC]

———making appropriations (S. 1589), S14470-S14472 [12NO]

Federal employees: amend the definition of a law enforcement officer to include certain positions relative to retirement benefits (S. 819), S4967 [8AP], S14075 [5NO]

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

Presidential appointments: nominations considered and confirmed en bloc, S4881 [3AP]

Taxation: assist low-income taxpayers in preparing and filing tax returns and increase protections against certain refund anticipation loan providers (S. 685), S4283-S4286 [21MR]

———clarify treatment of certain tax attributes for companies whose debt is cancelled in a bankruptcy proceeding (S. 1331), S8567 [25JN]

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

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

———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]

———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]

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

———impose flat tax only on individual taxable earned income and business taxable income (S. 907), S5363-S5365 [11AP]

———provide a uniform definition of a qualifying child, S6177 [14MY]

———provide a uniform definition of a qualifying child (S. 755), S4636 [1AP]

———provide fairness in tax collection procedures, improve administrative efficiency and confidentiality, and reform penalty and interest provisions (S. 882), S5210 [10AP]

———repeal income tax, abolish the IRS, and institute a national retail sales tax (S. 1493), S10269 [30JY]

———repeal Internal Revenue Code and replace with a flat tax, S6176-S6178 [14MY], S6409, S6410 [15MY]

———repeal Internal Revenue Code and replace with a flat tax (S. 1040), S6030 [12MY]

———repeal Internal Revenue Code and replace with a flat tax (S. 1040), star print, S6638 [19MY]

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

———treatment of the depreciation of certain property in integrated hotel, restaurant, and casino businesses, S6459 [15MY]

———use of private collection companies to collect IRS debt, S6443, S6463 [15MY]

U.S. Tax Court: modernize (S. 753), S4635, S4636 [1AP]

Reports

Allow a Married Couple Who Operates an Unincorporated Business as Co-owners To File Separate Tax Returns for Purposes of the Self-Employment Tax: Nina E. Olsen, National Taxpayers Advocate, E674 [3AP]

Reports filed

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

Consideration of H.R. 1528, Taxpayer Protection and IRS Accountability Act: Committee on Rules (House) (H. Res. 282) (H. Rept. 108-158), H5467 [17JN]

Consideration of H.R. 2989, Depts. of Transportation and the Treasury, and Independent Agencies Appropriations: Committee on Rules (House) (H. Res. 351) (H. Rept. 108-258), H7838 [3SE]

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]

Depts. of Transportation and the Treasury, and Independent Agencies Appropriations: Committee on Appropriations (House) (H.R. 2989) (H. Rept. 108-243), H7837 [3SE]

———Committee on Appropriations (Senate) (S. 1589) (S. Rept. 108-146), S11186 [8SE]

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]

Tax Court Modernization Act: Committee on Finance (Senate) (S. 753) (S. Rept. 108-42), S5725 [5MY]

Taxpayer Protection and IRS Accountability Act: Committee on Ways and Means (House) (H.R. 1528) (H. Rept. 108-61), H2937 [8AP]

Rulings of the Chair

Depts. of Transportation and the Treasury, and independent agencies: making appropriations (H.R. 2989), H7867, H7868, H7879, H7891, H7913 [4SE], H8037, H8053 [9SE]

Taxation: end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), H6829 [15JY]

Tables

Committee on the Budget (Senate) scoring of S. 1589, Depts. of Transportation and the Treasury, and independent agencies appropriations, S13205 [24OC]

Earned income tax credit refunds, S13119 [23OC]

Texts of

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

H. Res. 270, consideration of Senate amendments with an amendment to H.R. 1308, All-American Tax Relief Act, H5316 [12JN]

H. Res. 282, consideration of H.R. 1528, Taxpayer Protection and IRS Accountability Act, H5474 [18JN]

H. Res. 351, consideration of H.R. 2989, Depts. of Transportation and the Treasury, and independent agencies appropriations, H7845 [4SE]

H.R. 1308, All-American Tax Relief Act, H5333-H5335 [12JN]

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. 2989, Depts. of Transportation and the Treasury, and independent agencies appropriations, S13298-S13317 [27OC]

S. 685, Low Income Taxpayer Protection Act, S4284 [21MR]

S. 755, Uniform Definition of Child Act, S4637-S4639 [1AP]

S. 819, Law Enforcement Officers Retirement Equity Act, S4967 [8AP]

S. 882, Tax Administration Good Government Act, S5211-S5228 [10AP]

S. 907, Flat Tax Act, S5365-S5370 [11AP]

S. 1331, clarify treatment of certain tax attributes for companies whose debt is cancelled in a bankruptcy proceeding, S8567 [25JN]

S. 1437, Child Support Fairness and Tax Refund Interception Act, S9710 [22JY]

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

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]