INVESTMENTS

Amendments

Business and industry: require mandatory expensing of stock options granted to executive officers (H.R. 3574), H6011, H6012, H6013, H6014, H6016 [20JY]

Native American Capital Development Corp.: establish (S. 519), S11572 [19NO]

Pensions: change the 30-year treasury bond rate to a composite corporate rate (H.R. 3108), S166, S193, S197 [22JA], S219 [23JA], S235, S253, S256, S257, S258, S259, S260, S261 [26JA], S275, S278, S289, S290 [27JA], S296 [28JA]

Taxation: treatment of unused nontaxable benefits under cafeteria plans and flexible spending arrangements (H.R. 4279), H2844 [12MY]

———treatment of unused nontaxable benefits under cafeteria plans and flexible spending arrangements (H.R. 4279), consideration (H. Res. 638), H2829 [12MY]

Appointments

Conferees: H.R. 3108, Pension Funding Equity Act, S1401 [12FE], H835 [4MR]

Articles and editorials

Dividend Voodoo, S11465 [18NO]

Fuzzy Math and Stock Options, S8486 [20JY]

Pension Perniciousness, S234 [26JA], S267 [27JA]

Bills and resolutions

Armed Forces: prevent the sale of abusive insurance and investment products to military personnel (see S. 2905), S10568 [6OC] (see H.R. 5011), H6755 [7SE]

Business and industry: clarify that State tax incentives for investment in new machinery and equipment are a reasonable regulation of commerce and not an undue burden on interstate commerce (see S. 2881), S10261 [1OC] (see H.R. 5427), H10926 [6DE]

———provide a corporate responsibility investment option under the Thrift Savings Plan (see H.R. 4140), H2152 [2AP]

———require mandatory expensing of stock options granted to executive officers (H.R. 3574), consideration (see H. Res. 725), H5982 [19JY]

Children and youth: encourage savings, promote financial literacy, and expand opportunities for young adults by establishing KIDS Accounts (see S. 2751), S8688 [22JY] (see H.R. 4939), H6702 [22JY]

Corporations: discourage the abuse of stock options by executives of public companies by preventing unjust enrichment through the recapture of profits when shareholders suffer losses (see H.R. 4208), H2371 [22AP]

Dept. of Commerce: establish the Nanomanufacturing Investment Partnership (see H.R. 4656), H4893 [23JN]

———implement collection and reporting system for information on foreign operations of U.S. corporations and foreign investments of U.S. investors (see S. 2962), S10846 [8OC]

Education: permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts (see S. 2971), S10986 [9OC]

Federal employees: allow to make, modify, and terminate contributions to the Thrift Savings Fund at any time (see S. 2479), S6087 [21MY]

———eliminate provisions limiting certain election opportunities available to individuals participating in the Thrift Savings Plan (see H.R. 4324), H2814 [11MY]

Financial Accounting Standards Board: maintain independence and integrity (see S. Res. 412), S8474 [20JY]

Government regulations: improve the access of investors to regulatory records relative to securities brokers, dealers, and investment advisers (see H.R. 3863), H699 [26FE]

Housing: expand homeownership in States having high housing costs (see H.R. 4110), H2018 [1AP]

Income: provide for enhanced retirement security in the form of an Individual Investment Program (see H.R. 4895), H6700 [22JY]

National Infrastructure Development Corp.: establish (see H.R. 3715), H88 [21JA]

NIST: expand the Manufacturing Extension Partnership Program to bring new technologies to small and medium-sized businesses (see S. 2579), S7434 [24JN]

Pensions: change the 30-year treasury bond rate to a composite corporate rate (see S. 2282), S3631 [5AP]

———change the 30-year treasury bond rate to a composite corporate rate and establish a commission on defined benefit plans (see S. 2005), S52 [20JA]

———clarify the status of certain retirement plans and the organizations which maintain the plans (see S. 2589), S7435 [24JN]

———limit availability of benefits under nonqualified deferred compensation plans subject to distress or termination resulting from bankruptcy reorganization or conversion to cash balance plan (see H.R. 5292), H9047 [8OC]

———protect retirement security of workers by ensuring assets are adequately diversified and providing workers with access to information about their plans (see S. 2424), S5499 [14MY]

———require advance disclosure to shareholders of certain executive pension plans (see H.R. 5313), H9048 [8OC]

Power resources: provide incentives for investment in renewable energy facilities (see H.R. 5319), H9048 [8OC]

SEC: prohibit certain entities from trading in capital markets in the U.S. (see H.R. 4426), H3438 (see H.R. 4426), H3537 [20MY]

Securities: enhance mutual fund investor protections (see S. 2497), S6450 [3JN]

———improve governance and regulation of mutual funds under the securities laws (see S. 2059), S792 [10FE] (see H.R. 4505), H3780 [3JN]

———provide a reasonable correction period for certain security and commodity transactions under the prohibited transaction rules (see H.R. 5290), H9047 [8OC]

Small Business Investment Act: extend (see S. 2186), S2440 [9MR] (see S. 2700), S8474 [20JY] (see H.R. 3915), H926 [9MR] (see H.R. 4062), H1739 [30MR] (see H.R. 4478), H3719 [2JN] (see H.R. 5008), H6755 [7SE]

———reauthorize (H.R. 2802), consideration (see H. Res. 800), H7575 [23SE]

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 H.R. 3821), H574 [24FE]

———allow waiver of old-age insurance benefits, provide tax deduction for waived benefits, and ensure that certain Trust Fund investments bear interest at prevailing private sector rate (see H.R. 3877), H752 [2MR]

———provide entitlement to dependents' and survivors' benefits under Old-Age, Survivors, and Disability Insurance Program to permanent partnerships (see H.R. 4701), H4927 (see H.R. 4701), H5071 [24JN]

———reform by establishing a Personal Social Security Savings Program (see S. 2782), S9032 [9SE] (see H.R. 4851), H5982 [19JY]

———reject privatization proposals (see S. Res. 432), S9525 [22SE]

Taxation: allow a deduction for a portion of any dividend received by a domestic corporation from a qualified foreign corporation (see H.R. 5396), H10078 [19NO]

———allow a deduction for premiums for high deductible health plans required relative to health savings accounts (see H.R. 3901), H871 [4MR]

———allow carryforward of certain unused benefits in cafeteria plans and flexible spending arrangements for dependent care assistance (see H.R. 4372), H3093 [17MY]

———allow increase in the minimum credit against alternative minimum tax where stock acquired pursuant to incentive stock options is sold or exchanged at a loss (see H.R. 3806), H514 [11FE]

———allow penalty-free withdrawals from individual retirement plans for adoption expenses (see S. 2316), S4024 [8AP]

———assist families to save and invest by modifying the saver's credit that matches retirement savings of low-income families (see S. 2303), S4024 [8AP] (see H.R. 5233), H8408 [6OC]

———create lifetime savings accounts (see S. 2263), S3455 [31MR] (see H.R. 4078), H1789 [31MR]

———encourage investment in facilities using woody biomass to produce electricity (see H.R. 5266), H8857 [7OC]

———encourage investment in small companies (see H.R. 4915), H6701 [22JY]

———exclude from gross income interest received on loans secured by agricultural real property (see H.R. 4295), H2657 [5MY]

———improve operation of employee stock ownership plans (see S. 2298), S3919 [7AP] (see H.R. 4796), H5470 [9JY]

———increase amount of capital losses that may offset ordinary income (see H.R. 4075), H1739 [30MR]

———increase the maximum new market tax credits (see H.R. 4594), H4286 [16JN]

———limit increase in the number of individuals affected by, and call for future repeal of, the alternative minimum tax (see H.R. 4131), H2152 [2AP]

———make permanent the reduction in taxes on dividends and capital gains (see S. 2503), S6451 [3JN] (see H.R. 4809), H5470 [9JY]

———permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts and provide deduction for contributions to education savings accounts (see S. 2972), S10986 [9OC]

———permit business concerns owned by venture capital operating companies or pension plans to participate in the Small Business Innovation Research Program (see S. 2384), S4910 [5MY] (see H.R. 4149), H2152 [2AP]

———prevent alternative minimum tax from effectively repealing Federal tax exemption for interest on State and local private activity bonds (see H.R. 4157), H2153 [2AP]

———provide a shorter recovery period for the depreciation of certain systems installed in nonresidential buildings (see H.R. 3953), H1071 [11MR]

———provide an income tax credit to holders of bonds financing new communications technologies (see S. 2580), S7434 [24JN]

———provide capital gains tax treatment for certain self-created musical works (see S. 2106), S1518 [24FE] (see H.R. 3776), H392 [4FE]

———provide credit for farmers' investments in value-added agriculture (see S. 2584), S7435 [24JN]

———provide for retirement savings accounts (see H.R. 4714), H5149 [25JN]

———provide small business tax incentives, increase the minimum wage, and increase the exemption for annual gross volume of business done by an enterprise (see H.R. 5093), H7233 [15SE]

———provide that distributions from certain retirement plans are not included in gross income if used to pay long-term care insurance premiums (see S. 2918), S10702 [7OC] (see H.R. 4502), H3780 [3JN]

———provide that interests in certain domestically controlled investment partnerships are not treated as U.S. real property interests (see H.R. 3829), H632 [25FE]

———provide that the credit for producing fuel from a nonconventional source shall apply to gas produced onshore from certain formations (see H.R. 5090), H7233 [15SE]

———reduce recognition period for built-in gains for S corporations (see S. 2604), S7435 [24JN]

———reduce the individual maximum rate of tax on certain unrecaptured gain (see H.R. 4221), H2405 [27AP]

———repeal alternative minimum tax treatment of incentive stock options, thereby changing the taxable event from the exercise of the stock option to the sale of stock (see H.R. 5141), H7574 [23SE]

———repeal the depreciation adjustments required in computing alternative minimum taxable income (see H.R. 3976), H1116 [16MR]

———simplify the deduction for points paid relative to home mortgages (see H.R. 4134), H2152 [2AP]

———treatment of gross income gain from the sale of a principal residence by certain employees of the intelligence community (see S. 2985), S11377 [16NO]

———treatment of individual retirement accounts relative to charitable contributions (see H.R. 4488), H3719 [2JN]

———treatment of lifetime income payments from annuities and similiar payments of life insurance proceeds at dates later than death (see S. 3029), S11897 [7DE]

———treatment of unused nontaxable benefits under cafeteria plans and flexible spending arrangements (see H.R. 4007), H1322 [18MR] (see H.R. 4279), H2656 [5MY]

———treatment of unused nontaxable benefits under cafeteria plans and flexible spending arrangements (H.R. 4279), consideration (see H. Res. 638), H2815 [11MY]

Technology: promote deployment of, and investment in, advanced Internet communications services (see H.R. 4757), H5195 [6JY]

Treaties and agreements: adhere to moral and ethical principles of economic justice and fairness in developing and advancing U.S. international trade treaties, agreements, and investment policies (see H. Res. 532), H575 [24FE]

Conference reports

Pension Funding Equity Act (H.R. 3108), H1997-H2014 [1AP]

Descriptions

Mutual Fund Reform Act (S. 2059), S803-S807 [10FE]

Explanations

Improve Operation of Employee Stock Ownership Plans (H.R. 4796), E1344 [9JY]

Letters

Address deceptive sales practices used by certain financial advisors on military bases: Senator Clinton, S8601 [22JY]

CARE Act: Alliance for Individual Development Account (IDA) Tax Credits, S2949 [23MR]

———Louis Katz, America's Blood Centers (organization), S2950 [23MR]

———Marina L. Weiss, March of Dimes Birth Defects Foundation, S2950 [23MR]

———Martin R. Stephens, National Conference of State Legislatures, S2949 [23MR]

———Robert Forney, America's Second Harvest (organization), S2950 [23MR]

———Theodore Cardinal McCarrick, Thomas A. DeStefano, and Michael D. Place, S2949 [23MR]

Military Personnel Financial Services Protection Act: Representative Hunter, Committee on Armed Services (House), H8109 [5OC]

———Representative Oxley, Committee on Financial Services (House), H8110 [5OC]

Mutual fund investor protections enhancements: several organizations, S6455 [3JN]

Mutual Fund Reform Act: John C. Bogle, Vanguard Group, Inc., S794 [10FE]

———Niels Holch, Coalition of Mutual Fund Investors, S797 [10FE]

———several consumers' organizations, S795-S797 [10FE]

———William F. Galvin, Sec. of the Commonwealth of Massachusetts, S794 [10FE]

Pension Funding Equity Act: Elaine L. Chao, John W. Snow and Donald L. Evans, Pension Benefit Guaranty Corp., S233 [26JA]

Repeal tax deferral for U.S. companies that outsource manufacturing facilities to foreign countries and import products back into the U.S.: Alan Reuther, UAW, S4872 [5MY]

———Bridget P. Martin, International Brotherhood of Boilermakers, et al, S4871 [5MY]

———Edwin D. Hill, International Brotherhood of Electrical Workers, S4872 [5MY]

———William Samuel, AFL-CIO, S4872 [5MY]

SBA Emergency Authorization Extension Act: Elaine Hamilton, National Association of Women Business Owners, S2448 [9MR], S2547 [10MR]

———Melanie Marsden and Shannon Lawler, A Better Place To Be Day Spa (business), S2448 [9MR], S2545 [10MR]

———Tony Wilkinson, National Association of Government Guaranteed Lenders, S2540 [10MR]

Senior citizens' participation in health savings accounts: David Bergstrom, Minnesota State Retirement System, H7205 [15SE], H7278 [21SE]

———Mary Most Vanek, Public Employees Retirement Association of Minnesota, H7205 [15SE], H7278 [21SE]

———Richard M. Nelson, Minneapolis Police Relief Association, H7205 [15SE], H7278 [21SE]

———Sue Mauren, Minnesota Teamsters Public & Law Enforcement Employees Union, H7206 [15SE], H7278 [21SE]

———Walter C. Schirmer, Minneapolis Firefighters' Relief Association, H7205 [15SE], H7278 [21SE]

Small Business Act and Small Business Investment Act extension: Mary Kay Hamm, Linden International (business), S2710 [11MR]

———Tjuana C. Byrd, National Association of Women Business Owners, S2710 [11MR]

Small Business Investment Act and Small Business Act extension: Deryl K. Schuster, Business Loan Express, LLC, S3788 [6AP]

———Donald Wilson, Association of Small Business Development Centers, S3788 [6AP]

———Harriet Boshaw, Compass Bank, S3788 [6AP]

———Mary Kay Hamm, Linden International (business), S3788 [6AP]

———several financial organizations, S3787 [6AP]

———Sheila Tobier, National Association of Women Business Owners, S3788 [6AP]

———Shelly Bloom, Chrystal Collection (Internet site), S3788 [6AP]

———Tony Wilkinson, National Association of Government Guaranteed Lenders, S3787 [6AP]

Lists

Comments by financial experts opposing H.R. 3574, Stock Option Accounting Reform Act, H6009 [20JY]

Organizations supporting the multiemployer pension plan provisions of H.R. 3108, Pension Funding Equity Act, S3977 [8AP]

Messages

Additional Protocol Amending Investment Treaty With Bulgaria: President Bush, S123 [21JA]

Investment Protocol With Estonia: President Bush, S2825 [12MR]

Investment Protocol With Latvia: President Bush, S2825 [12MR]

Investment Protocol With Lithuania: President Bush, S2825 [12MR]

Investment Protocol With the Czech Republic: President Bush, S2825 [12MR]

Investment Protocol With the Slovak Republic: President Bush, S2825 [12MR]

Motions

Pensions: change the 30-year treasury bond rate to a composite corporate rate (H.R. 3108), S271 [27JA]

———change the 30-year treasury bond rate to a composite corporate rate (H.R. 3108), conference report, H2131 [2AP]

Taxation: treatment of unused nontaxable benefits under cafeteria plans and flexible spending arrangements (H.R. 4279), H2850 [12MY]

Press releases

CARE Act: United Jewish Communities (organization), S2948 [23MR]

Remarks in House

Armed Forces: prevent the sale of abusive insurance and investment products to military personnel (H.R. 5011), H8104-H8110 [5OC], H10929 [7DE], E1831 [7OC]

Business and industry: allow voluntary expensing of stock options in certain filings required under securities laws, H6012, H6013 [20JY]

———require mandatory expensing of stock options granted to executive officers (H.R. 3574), H5958 [19JY], H6001-H6022 [20JY], H6446 [21JY], E1443 [21JY], E1487 [22JY]

———require mandatory expensing of stock options granted to executive officers (H.R. 3574), amendment process, H5167 [6JY]

———require mandatory expensing of stock options granted to executive officers (H.R. 3574), consideration (H. Res. 725), H5991-H5998 [20JY]

———require mandatory expensing of stock options granted to executive officers (H.R. 3574), corrections in engrossment, H6022 [20JY]

———requirements relative to assumption of zero volatility in calculating stock option values for certain top executives, H6013, H6014 [20JY]

Children and youth: encourage savings, promote financial literacy, and expand opportunities for young adults by establishing KIDS Accounts (H.R. 4939), E1499 [22JY]

Cuba: lift investment restrictions, H6111 [20JY]

Dept. of Agriculture: value-added agricultural product market development grant program funding, H5598 [13JY], E1380 [15JY]

Dept. of Defense: address deceptive sales practices used by certain financial advisors on military bases, H7300 [21SE]

Economic Growth and Tax Relief Reconciliation Act: make repeal of estate taxes permanent, H3877 [14JN]

ERISA: amortization hiatus for the 20 percent of multiemployer pension plans with the largest net investment losses, H2124-H2132 [2AP]

———provide for security of multiemployer pension plans, H2123-H2132 [2AP]

Ethiopia: prohibit allocation of foreign aid until claims of private property confiscated by the Ethiopian Government are resolved, H5874 [15JY]

Eximbank: prohibit funding to approve loan guarantees to businesses reincorporating overseas, H5874-H5878 [15JY]

Federal employees: eliminate provisions limiting certain election opportunities available to individuals participating in the Thrift Savings Plan (H.R. 4324), H10033, H10034 [19NO], E2045 [18NO]

Financial Accounting Standards Board: preserve integrity in establishing accounting standards, H6016-H6019 [20JY]

Financial institutions: repeal prohibition on payment of interest on demand deposits, H1270 [18MR]

Health: medical savings accounts, H114 [27JA], H2894 [12MY]

Jobs and Growth Tax Relief Reconciliation Act: anniversary, H3938-H3945 [14JN], H4768 [23JN]

Medicare: inclusion of health savings accounts, H992 [10MR], H1121 [17MR]

National Homeownership Month: observance, E1251 [25JN]

OPM: prohibit use of funds to allow Federal employees to enroll in any high-deductible health plan that does not require at least 3 consecutive years of enrollment, H7277-H7279 [21SE]

———prohibit use of funds to allow the offering or administering health savings accounts or health reimbursement accounts as part of the Federal Employees Health Benefits Program, H7203-H7207 [15SE]

Pensions: change the 30-year treasury bond rate to a composite corporate rate (H.R. 3108), H835 [4MR], H1234 [18MR], E103 [3FE]

———change the 30-year treasury bond rate to a composite corporate rate (H.R. 3108), conference report, H2123-H2132 [2AP]

———change the 30-year treasury bond rate to a composite corporate rate (H.R. 3108), conference report—unanimous-consent agreement, H2037 [1AP]

———limit availability of benefits under nonqualified deferred compensation plans subject to distress or termination resulting from bankruptcy reorganization or conversion to cash balance plan (H.R. 5292), E1892 [11OC]

———require advance disclosure to shareholders of certain executive pension plans (H.R. 5313), E1926 [11OC]

Power resources: provide incentives for investment in renewable energy facilities (H.R. 5319), E1930 [11OC]

Public Company Accounting Oversight Board: applicability of certain inspection and oversight rules to the Canadian Public Accountability Board, E2148 [6DE]

SEC: preserve authority to establish accounting principles and standards, H6014-H6016 [20JY]

Small business: provide incentives for investment (H.R. 3170), H2423, H2424 [28AP]

Small Business Investment Act: extend (H.R. 3915), H990, H991 [10MR]

———extend (H.R. 4062), H1746-H1750 [31MR], E617 [22AP]

———extend (H.R. 4478), H3748, H3749 [3JN]

———extend (H.R. 5008), H7028-H7031 [13SE]

Social Security: provide for personal retirement savings accounts, increase individual control over retirement income, protect surpluses, and reform certain benefits (H.R. 3055), H1736 [30MR], H2719 [6MY], H3176-H3180 [18MY], H3589-H3593 [1JN], H6885-H6889 [8SE]

Taxation: allow a recovery period for depreciation of motorsport entertainment complexes, H8723 [7OC]

———allow carryforward of certain unused benefits in cafeteria plans and flexible spending arrangements for dependent care assistance (H.R. 4372), H4663-H4665 [22JN]

———allow increase in the minimum credit against alternative minimum tax where stock acquired pursuant to incentive stock options is sold or exchanged at a loss (H.R. 3806), E194 [24FE]

———assist families to save and invest by modifying the saver's credit that matches retirement savings of low-income families (H.R. 5233), E1819 [7OC]

———create lifetime savings accounts, H1744 [31MR]

———improve operation of employee stock ownership plans (H.R. 4796), E1343 [9JY]

———limit increase in the number of individuals affected by, and call for future repeal of, the alternative minimum tax (H.R. 4131), E518 [2AP]

———prevent alternative minimum tax from effectively repealing Federal tax exemption for interest on State and local private activity bonds (H.R. 4157), E524 [2AP]

———provide a credit to promote homeownership and community development (H.R. 839), E913 [19MY], E1251, E1257 [25JN]

———provide incentives for economic recovery, H3166, H3167, H3182, H3183 [18MY], H3240 [19MY], H3444 [20MY], H3938-H3945 [14JN]

———provide incentives for economic recovery (H.R. 2), conference report, H880 [9MR], H1203 [17MR]

———provide that distributions from certain retirement plans are not included in gross income if used to pay long-term care insurance premiums (H.R. 4502), E1029 [4JN]

———reform Internal Revenue Code, H9966 [18NO], E1389, E1390 [15JY]

———simplify the deduction for points paid relative to home mortgages (H.R. 4134), E518 [2AP]

———treatment of unused nontaxable benefits under cafeteria plans and flexible spending arrangements, H2896 [12MY]

———treatment of unused nontaxable benefits under cafeteria plans and flexible spending arrangements (H.R. 4279), H2838-H2853 [12MY], E869 [14MY]

———treatment of unused nontaxable benefits under cafeteria plans and flexible spending arrangements (H.R. 4279), consideration (H. Res. 638), H2822-H2829 [12MY]

———treatment of unused nontaxable benefits under cafeteria plans and flexible spending arrangements (H.R. 4279), motion to recommit, H2850, H2851 [12MY]

Remarks in Senate

Armed Forces: prevent the sale of abusive insurance and investment products to military personnel (S. 2905), S10578 [6OC]

Business and industry: require mandatory expensing of stock options granted to executive officers (S. 1890), S3562 [1AP]

Children and youth: encourage savings, promote financial literacy, and expand opportunities for young adults by establishing KIDS Accounts (S. 2751), S8736 [22JY]

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), S2948-S2952 [23MR], S6440 [3JN], S9433 [21SE]

Convention on Taxation With Sri Lanka: ratification, S3197 [25MR]

Dept. of Agriculture: Rural Economic Development Grant and Loan Program funds allocation, S147 [22JA]

Dept. of Defense: address deceptive sales practices used by certain financial advisors on military bases, S8601 [22JY]

———expand Mentor-Protege program to include service-disabled veteran-owned small businesses and qualified HUBZone small businesses, S6066 [21MY]

Economy: evaluation of Bush administration, S3391 [31MR]

Education: permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts (S. 2971), S10987 [9OC]

ERISA: improve disclosure of funding status and suspend amortization of experience losses of multiemployer pension plans, S157-S159, S165 [22JA], S298 [28JA]

———provide for security of multiemployer pension plans, S3968-S3989, S3995, S3996 [8AP]

Federal employees: allow to make, modify, and terminate contributions to the Thrift Savings Fund at any time (S. 2479), S6105, S6106 [21MY], S8400 [16JY]

———eliminate provisions limiting certain election opportunities available to individuals participating in the Thrift Savings Plan (H.R. 4324), S11874 [7DE]

Financial Accounting Standards Board: maintain independence and integrity (S. Res. 412), S8485 [20JY]

NAFTA: treatment of Canadian softwood lumber imports, S5206 [11MY]

Native American Capital Development Corp.: establish (S. 519), S11577 [19NO]

Pensions: change the 30-year treasury bond rate to a composite corporate rate (H.R. 3108), S157-S168 [22JA], S208, S212-S214 [23JA], S226-S237, S241 [26JA], S266-S278 [27JA], S294-S304 [28JA], S550, S551 [4FE], S1401 [12FE], S1450 [23FE]

———change the 30-year treasury bond rate to a composite corporate rate (H.R. 3108), conference report, S3738, S3773 [6AP], S3871, S3957 [7AP], S3968-S3989, S3991, S3995, S3996 [8AP], S4155 [20AP], S5223 [11MY]

———change the 30-year treasury bond rate to a composite corporate rate (H.R. 3108), conference report—unanimous-consent agreement, S3910 [7AP]

———clarify the status of certain retirement plans and the organizations which maintain the plans (S. 2589), S8140 [14JY], S8268 [15JY]

———restrict employers that choose alternative deficit reduction contributions from applying for a funding waiver, S235-S237 [26JA]

Rural areas: economic development programs funding, S5385 [13MY]

Securities: enhance mutual fund investor protections (S. 2497), S6452-S6454 [3JN]

———improve governance and regulation of mutual funds under the securities laws (S. 2059), S793 [10FE], S5367 [12MY]

Small Business Investment Act: extend (H.R. 3915), S2756 [12MR]

———extend (H.R. 4062), S3595 [1AP], S3785-S3787 [6AP]

———extend (H.R. 5008), S9239 [14SE]

———extend (S. 2186), S2446-S2448 [9MR], S2540, S2545-S2548 [10MR], S2709 [11MR]

———extend (S. 2700), S8492 [20JY]

Social Security: reject privatization proposals (S. Res. 432), S9534 [22SE]

Taxation: allow a recovery period for depreciation of motorsport entertainment complexes (S. 1524), S4425, S4426 [27AP], S4826 [4MY]

———allow penalty-free withdrawals from individual retirement plans for adoption expenses (S. 2316), S4053 [8AP]

———assist families to save and invest by modifying the saver's credit that matches retirement savings of low-income families (S. 2303), S4026 [8AP]

———encourage homeownership and maintain mortgage interest deduction, S11614 [19NO]

———encourage investing of foreign earnings within the U.S. for productive business purposes, S3321 [30MR], S4883, S4884 [5MY]

———encourage investing of foreign earnings within the U.S. for productive business purposes (S. 596), S3054 [24MR]

———extend certain expiring provisions of the Internal Revenue Code (S. 1896), S689 [6FE]

———make permanent the reduction in taxes on dividends and capital gains (S. 2503), S6457 [3JN]

———new markets tax credit and economic substance doctrine, S5205 [11MY]

———permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts and provide deduction for contributions to education savings accounts (S. 2972), S10987 [9OC]

———permit business concerns owned by venture capital operating companies or pension plans to participate in the Small Business Innovation Research Program (S. 2384), S4915 [5MY]

———provide a credit to promote homeownership and community development (S. 198), S7424 [24JN]

———provide a credit to promote homeownership and community development (S. 875), S7823 [8JY]

———provide capital gains tax treatment for certain self-created musical works (S. 2106), S1521 [24FE]

———provide incentives for economic recovery, S2281-S2285 [8MR]

———provide that distributions from certain retirement plans are not included in gross income if used to pay long-term care insurance premiums (S. 2918), S10713 [7OC]

———rates, S11465-S11468 [18NO]

———reduce recognition period for built-in gains for S corporations (S. 2604), S7483 [24JN]

———repeal tax deferral for U.S. companies that outsource manufacturing facilities to foreign countries and import products back into the U.S., S4869-S4874, S4888-S4894 [5MY], S11303 [11OC]

———treatment of bonds and other obligations issued by American Samoa (H.R. 982), S9986 [29SE]

———treatment of lifetime income payments from annuities and similiar payments of life insurance proceeds at dates later than death (S. 3029), S11898-S11900 [7DE]

———treatment of policyholder dividends of mutual life insurance companies and policyholder surplus accounts, S3985 [8AP]

———treatment of the sale of a principal residence by, and death gratuity payments to, a member of the uniformed services (H.R. 1664), S689 [6FE]

———waive early withdrawal penalty for distributions from qualified retirement plans to certain unemployed individuals, S2586 [10MR]

Transportation: provide new infrastructure funding through Federal bonding to empower States and local governments to complete significant infrastructure projects across all modes of transportation, S978-S982 [11FE]

Treaties and agreements: removal of injunction of secrecy, S123 [21JA], S2825 [12MR]

———resolutions of ratification considered and confirmed en bloc, S5020 [6MY]

Unemployment: allow access to Individual Retirement Accounts upon exhaustion of benefits, S2663 [11MR]

Reports filed

Consideration of H.R. 3574, Stock Option Accounting Reform Act: Committee on Rules (House) (H. Res. 725) (H. Rept. 108-616), H5982 [19JY]

Consideration of H.R. 4279, Tax Treatment of Unused Nontaxable Benefits Under Cafeteria Plans and Flexible Spending Arrangements: Committee on Rules (House) (H. Res. 638) (H. Rept. 108-484), H2814 [11MY]

Double Taxation and Prevention of Fiscal Evasion Treaty With Sri Lanka: Committee on Foreign Relations (Senate) (Exec. Rept. 108-11), S2859 [22MR]

Investment Protocol With Estonia: Committee on Foreign Relations (Senate) (Exec. Rept. 108-13), S4836 [4MY]

Investment Protocol With Latvia: Committee on Foreign Relations (Senate) (Exec. Rept. 108-13), S4836 [4MY]

Investment Protocol With Lithuania: Committee on Foreign Relations (Senate) (Exec. Rept. 108-13), S4836 [4MY]

Investment Protocol With the Czech Republic: Committee on Foreign Relations (Senate) (Exec. Rept. 108-13), S4836 [4MY]

Investment Protocol With the Slovak Republic: Committee on Foreign Relations (Senate) (Exec. Rept. 108-13), S4836 [4MY]

Investment Treaty With Bulgaria: Committee on Foreign Relations (Senate) (Exec. Rept. 108-13), S4837 [4MY]

Investment Treaty With Romania: Committee on Foreign Relations (Senate) (Exec. Rept. 108-13), S4837 [4MY]

Military Personnel Financial Services Protection Act: Committee on Financial Services (House) (H.R. 5011) (H. Rept. 108-725), H8166 [5OC]

National Employee Savings and Trust Equity Guarantee Act: Committee on Finance (Senate) (S. 2424) (S. Rept. 108-266), S5499 [14MY]

Native American Capital Formation and Economic Development Act: Committee on Indian Affairs (Senate) (S. 519) (S. Rept. 108-404), S11377 [16NO]

Pension Funding Equity Act: Committee of Conference (H.R. 3108) (H. Rept. 108-457), H2018 [1AP]

Pension Stability Act: Committee on Health, Education, Labor, and Pensions (Senate) (S. 2005) (S. Rept. 108-221), S52 [20JA]

Securities Fraud Deterrence and Investor Restitution Act: Committee on Financial Services (House) (H.R. 2179), H2405 [27AP]

Stock Option Accounting Reform Act: Committee on Financial Services (House) (H.R. 3574) (H. Rept. 108-609), H5907 [15JY]

Tax Treatment of Bonds and Other Obligations Issued by American Samoa: Committee on Finance (Senate) (H.R. 982), S8473 [20JY]

Thrift Savings Plan Open Elections Act: Committee on Governmental Affairs (Senate) (S. 2479) (S. Rept. 108-290), S7518 [25JN]

Resolutions of ratification

Investment Protocol With Estonia, S4836 [4MY], S5021 [6MY]

Investment Protocol With Latvia, S4836 [4MY], S5021 [6MY]

Investment Protocol With Lithuania, S4836 [4MY], S5021 [6MY]

Investment Protocol With the Czech Republic, S4836 [4MY], S5021 [6MY]

Investment Protocol With the Slovak Republic, S4836 [4MY], S5021 [6MY]

Investment Treaty With Bulgaria, S4837 [4MY], S5021 [6MY]

Investment Treaty With Romania, S4837 [4MY], S5021 [6MY]

Taxation Convention With Sri Lanka, S3198 [25MR]

Statements

CARE Act: Bob Stallman, American Farm Bureau Federation, S2950 [23MR]

Pension Funding Equity Act: Executive Office of the President, S233 [26JA]

Small Business Act and Small Business Investment Act Extension: Representatives Manzullo and Velazquez, Committee on Small Business (House), E617-E619 [22AP]

Summaries

Corporate Reinvestment of Profits: Eileen Appelbaum, Rutgers University, S4749 [3MY]

Mutual Fund Reform Act (S. 2059), S802 [10FE]

Texts of

H. Res. 638, consideration of H.R. 4279, taxation of cafeteria plans and flexible spending arrangements, H.R. 4280, Help Efficient, Accessible, Low-Cost, Timely Healthcare (HEALTH) Act, and H.R. 4281, Small Business Health Fairness Act, H2821 [12MY]

H. Res. 725, consideration of H.R. 3574, Stock Option Accounting Reform Act, H5991 [20JY]

H.R. 3108, Pension Funding Equity Act, S299-S303 [28JA]

H.R. 3170, Increased Capital Access for Growing Business Act, H2423 [28AP]

H.R. 3574, Stock Option Accounting Reform Act, H6011 [20JY]

H.R. 3915, Small Business Act and Small Business Investment Act extension, H990 [10MR]

H.R. 4062, Small Business Act and Small Business Investment Act extension, H1746 [31MR]

H.R. 4279, treatment of unused nontaxable benefits under cafeteria plans and flexible spending arrangements, H2838 [12MY]

H.R. 4324, Thrift Savings Plan Open Elections Act, H10033 [19NO]

H.R. 4372, Working Families Assistance Act, H4663 [22JN]

H.R. 4478, Small Business Act and Small Business Investment Act extension, H3749 [3JN]

H.R. 5008, Small Business Act and Small Business Investment Act extension, H7028 [13SE]

H.R. 5011, Military Personnel Financial Services Protection Act, H8104-H8106 [5OC]

S. 519, Native American Capital Formation and Economic Development Act, S11572-S11576 [19NO]

S. 2059, Mutual Fund Reform Act, S797-S802 [10FE]

S. 2186, SBA Emergency Authorization Extension Act, S2547 [10MR]

S. 2303, Better Future for American Families Act, S4026 [8AP]

S. 2384, permit business concerns owned by venture capital operating companies or pension plans to participate in the Small Business Innovation Research Program, S4915 [5MY]

S. 2479, Thrift Savings Plan Open Elections Act, S8400 [16JY]

S. 2604, reduce recognition period for built-in gains for S corporations, S7483 [24JN]

S. 2700, Small Business Act and Small Business Investment Act extension, S8492 [20JY]

S. 3029, Retirement Security for Life Act, S11898 [7DE]

S. Res. 412, maintain Financial Accounting Standards Board independence and integrity, S8485 [20JY]

S. Res. 432, reject Social Security privatization proposals, S9534 [22SE]