TAXATION

Addresses

Economy and Education National Objectives: Senator Edwards, S9478-S9480 [22SE]

State of the Union: President Bush, S33-S37 [20JA]

Amendments

Alternative minimum tax: extend relief and index such relief for inflation (H.R. 4227), H2570 [5MY]

———extend relief and index such relief for inflation (H.R. 4227), consideration (H. Res. 619), H2559 [5MY]

Armed Forces: waive early withdrawal penalty for distributions from qualified retirement plans to individuals called to active duty for an extended period (H.R. 1779), S11317 [11OC]

Business and industry: remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 4520), S8151, S8244 [15JY], H4303, H4347 [17JN]

———remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 4520), consideration (H. Res. 681), H4303 [17JN]

———repeal foreign sales corporation/extraterritorial income (FSC/ETI) tax program and replace with corporate rate deduction for domestic manufacturers (S. 1637), S2073, S2079, S2111, S2112, S2114, S2133, S2135, S2136, S2137, S2138, S2139, S2140, S2141, S2142, S2143, S2167, S2168, S2169 [3MR], S2192, S2206, S2211, S2236, S2245, S2246, S2247, S2248, S2251, S2252 [4MR], S2310, S2311 [8MR], S2571, S2572, S2575, S2578 [10MR], S2738, S2739, S2740, S2751 [11MR], S2851, S2852, S2867, S2868, S2869, S2870, S2871, S2872, S2873, S2874, S2875, S2876, S2934, S2935 [22MR], S2958, S3004, S3005, S3006, S3028, S3030, S3031, S3032, S3033, S3034, S3035, S3036, S3040, S3041, S3042, S3043 [23MR], S3060, S3061, S3097, S3098 [24MR], S3192 [25MR], S3300, S3311 [29MR], S3628, S3633, S3729 [5AP], S3797, S3798, S3799, S3800, S3822, S3826, S3830, S3831, S3832, S3856, S3857 [6AP], S4058 [8AP], S4742, S4752, S4770, S4771 [3MY], S4792, S4806, S4812, S4821, S4846, S4847, S4848, S4849 [4MY], S4861, S4918, S4919 [5MY], S5006 [6MY], S5095, S5096, S5097, S5098, S5099, S5120, S5121, S5155, S5163, S5165, S5166, S5167 [10MY], S5186, S5199, S5213, S5217, S5220, S5237 [11MY]

Children and youth: increase child tax credit (H.R. 4359), H3467 [20MY]

Electronic commerce: make permanent the moratorium on the taxation of Internet and interactive computer service commerce (S. 150), S4402, S4404, S4435, S4436 [27AP], S4506, S4605, S4607, S4608, S4609, S4611, S4612, S4613, S4614, S4615, S4616, S4619, S4620, S4621 [28AP], S4657, S4658, S4661, S4662, S4710, S4711, S4712, S4713, S4715, S4716 [29AP]

Employment: 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]

Families and domestic relations: permanently extend certain income tax rate brackets (H.R. 4275), H2941 [13MY]

———permanently extend certain income tax rate brackets (H.R. 4275), consideration (H. Res. 637), H2834 [12MY]

———permanently extend the increased standard deduction and certain income tax rate bracket expansions for married taxpayers filing joint returns (H.R. 4181), H2438 [28AP]

Internal Revenue Code: end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), consideration of conference report (H. Res. 794), H7529 [23SE]

———end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), consideration of conference report (H. Res. 794)—same-day consideration (H. Res. 785), H7513 [23SE]

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]

Small business: improve access and choice relative to employee health care (H.R. 4281), H2976 [13MY]

Social Security: provide additional safeguards for certain beneficiaries with representative payees (H.R. 743), H443 [11FE]

———provide additional safeguards for certain beneficiaries with representative payees (H.R. 743), consideration of Senate amendment (H. Res. 520), H442 [11FE]

Analyses

American Jobs Creation Act Provisions on Deductions Relating to Domestic Production Activities Income: Dept. of the Treasury and IRS, E1872 [11OC]

527 Reform Act (S. 2828), S9529 [22SE]

Safe, Accountable, Flexible, and Efficient Transportation Equity Act (S. 1072): Committee on Finance (Senate), S1257 [12FE]

Appointments

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

———H.R. 4520, Jumpstart Our Business Strength (JOBS) Act, S8221 [15JY], H7777 [29SE]

Articles and editorials

Alexander-Carper Internet Tax Bill Protects Local Authority, S4640 [29AP]

Boom Times Ahead? LLC Formations Soar, H1203 [17MR]

Bush's Economy Is for the Elite Few, S8843 [7SE]

Charity Reopens Bible, H330 [4FE]

Compromise Good for SD—America, S9412 [21SE]

Dividend Voodoo, S11465 [18NO]

Dodge as You Go, S3404 [31MR]

Electric Companies Begin Offering Broadband Service, S4350 [26AP]

Georgia City Decided To Provide Its Residents With a Year of Free Internet Access. But Only Half Have Signed On. Why LaGrange Isn't More ``Wired,'', S4350 [26AP]

Get Ready for the Alternative Minimum Tax, H2562 [5MY]

He Helped Rebuild Iraq, Now He Must Rebuild His Business, S5202 [11MY]

Internet Access Fees—Don't Let Removal Have Unintended Effects, S4351 [26AP]

Leave No Rich Child Behind, H3444 [20MY]

My Economic Policy, S9255 [15SE]

Pension Perniciousness, S234 [26JA]

Poor Mother—My Child's Worth Tax Credit, Too, H3472 [20MY]

Presto—It's Deficit Magic, E869 [14MY]

Protectionism Happens To Be Congress's Job, S3453 [31MR]

Reservists Under Economic Fire, S5203 [11MY]

Rigging the Budget Rules, S2514 [10MR]

Sanctions Alter Dynamic on House Tax Bill, H4300 [17JN]

Snookering the Taxpayers, S11849 [24NO]

Sticking It to Working Families, H7526 [23SE]

Studios Take Hit in Tax Bill, S11206 [11OC]

Tax and Click, S4351 [26AP]

Thawing Energy Policy, E206 [24FE]

U.S. Deficit, Rates Could Hurt Globally, H2403 [27AP]

War Carries a Hidden Cost—Reservists' ``Pay Gap'' Often Forces Difficult Choices on Families, S5202 [11MY]

Bills and resolutions

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

Agriculture: allow certain agricultural employers a credit against income tax for a portion of wages paid to nonimmigrant H-2A workers (see H.R. 4821), H5653 [13JY]

———exclude farmland still in use from the estate tax and repeal dollar limitation on estate tax exclusion for land subject to a qualified conservation easement (see H.R. 4721), H5149 [25JN]

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

———make improvements to assist young farmers and ranchers (see H.R. 5114), H7329 [21SE]

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

Agriculutre: exempt containers used primarily in potato farming from the excise tax on heavy trucks and trailers (see S. 2807), S9287 [15SE]

Alcoholic beverages: exempt the natural aging process in determination of the production period for distilled spirits (see H.R. 3979), H1116 [16MR]

Alternative minimum tax: allow the work opportunity credit, welfare-to-work credit, and research credit (see H.R. 3977), H1116 [16MR]

———extend relief and index such relief for inflation (see H.R. 4227), H2482 [28AP]

———extend relief and index such relief for inflation (H.R. 4227), consideration (see H. Res. 619), H2547 [4MY]

———increase exemption amounts for individuals (see H.R. 4288), H2657 [5MY]

———index for inflation the exemption amount for individuals and call for future repeal (see H.R. 4164), H2153 [2AP]

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

———modify on individuals by permitting the deduction for State and local taxes and adjust exemption amounts for inflation (see H.R. 4629), H4646 [21JN]

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

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

Armed Forces: allow a credit for businesses who employ military reservists (see H.R. 5079), H7233 [15SE]

———allow tax credit to businesses who employ members of the National Guard or Ready Reserve (see H.R. 4655), H4892 [23JN]

———clarify treatment of differential wage payments made to employees called to active military duty (see S. 2858), S9936 [29SE] (see H.R. 5154), H7735 [28SE]

———coordinate rights under the Uniformed Services Employment and Reemployment Rights Act with other Federal laws (see S. 2448), S5799 [19MY]

———ensure that soldiers serving in a combat zone do not lose eligibility for the refundable child tax credit by reason of receiving nontaxable combat pay (see H.R. 4171), H2198 [20AP]

———ensure that soldiers wounded in a combat zone continue to receive special pay allowances and tax benefits associated with combat pay (see H.R. 5296), H9047 [8OC]

———provide additional relief for members of and their families (see S. 2419), S5472 [13MY]

———provide for a refundable wage differential credit for activated military reservists (see S. 2309), S4024 [8AP] (see H.R. 4435), H3438 (see H.R. 4435), H3538 [20MY]

———treatment of certain wages of spouses of members serving in combat zones (see S. 2824), S9441 [21SE]

———treatment of combat pay relative to earned income tax credit (see S. 2942), S10703 [7OC]

———waive early withdrawal penalty for distributions from qualified retirement plans to individuals called to active duty for an extended period (see S. 2375), S4767 [3MY] (see S. 2474), S6087 [21MY]

Budget: limit the implementation, phase-in, or phase-out of revenue measures (see S. 2802), S9220 [14SE]

———provide for refunds to taxpayers of the budget surplus for each year of surplus (see H.R. 3784), H433 [10FE]

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]

———deny deduction for the portion of employer-provided vacation flights in excess of the amount of such flights which is treated as employee compensation (see H.R. 4352), H2917 [12MY]

———implement steps to secure the manufacturing economic base, protect jobs, and help grow the domestic manufacturing sector (see H.R. 4177), H2199 [20AP]

———provide a tax credit to businesses whose employees teach at community colleges (see H.R. 4983), H6704 [22JY]

———provide for a manufacturer's jobs credit (see S. 2155), S1999 [2MR]

———provide for unified income taxation with respect to pass-thru entities (see H.R. 4137), H2152 [2AP]

———provide tax relief for farmers, ranchers, and fishermen (see S. 2761), S8688 [22JY]

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

———remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (see H.R. 4520), H3784 [4JN]

———remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 4520), consideration (see H. Res. 681), H4286 [16JN]

———remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 4520), consideration of conference report (see H. Res. 830), H8856 [7OC]

———remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 4520), consideration of conference report (H. Res. 830)—same-day consideration (see H. Res. 828), H8407 [6OC]

———repeal foreign sales corporation/extraterritorial income (FSC/ETI) tax program and replace with corporate rate deduction for domestic manufacturers (H.R. 1769), consideration (see H. Res. 534), H633 [25FE]

———restore deduction for travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel (see S. 2920), S10702 [7OC]

———restrict use of abusive tax shelters (see H.R. 4351), H2917 [12MY]

———restrict use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation (see S. 2210), S2778 [12MR]

———simplify taxation of partnerships (see H.R. 4139), H2152 [2AP]

———simplify the taxation of businesses (see H.R. 4840), H5907 [15JY]

———treatment of automatic fire sprinkler systems (see S. 2860), S9936 [29SE]

Cargo transportation: treatment of truck cargo using a ferry operating between two ports to bypass traffic congestion on the nearest international bridge to the two ports (see H.R. 3882), H830 [3MR]

Charities: provide a credit for the transportation of food for charitable purposes (see S. 2494), S6450 [3JN]

Children and youth: accelerate increase in refundability of the child tax credit (see H.R. 4207), H2371 [22AP]

———increase child tax credit (see H.R. 4359), H3015 [13MY]

———increase child tax credit (H.R. 4359), consideration (see H. Res. 644), H3093 [17MY]

———provide a uniform definition of a qualifying child (see H.R. 4132), H2152 [2AP]

———simplify the taxation of minor children (see H.R. 4135), H2152 [2AP]

Colleges and universities: permanently extend deduction for college tuition expenses (see S. 2995), S11496 [18NO]

Committee on Governmental Affairs (Senate): authorize production of records by the Permanent Subcommittee on Investigations (see S. Res. 350), S4837 [4MY]

Community development: expand areas designated as renewal communities based on new census data (see H.R. 4193), H2371 [22AP]

———expand the incentives for renewal communities (see H.R. 4096), H1790 [31MR]

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

Conservation of energy: provide a credit for production of water and energy efficient appliances (see S. 2655), S8118 [14JY]

———provide incentives to reduce energy consumption (see S. 2311), S4024 [8AP] (see H.R. 4206), H2371 [22AP]

Conservation Reserve Program: treat payments as rentals from real estate (see H.R. 4073), H1739 [30MR]

Corporations: 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]

———repeal personal holding company tax (see H.R. 4138), H2152 [2AP]

Cosmetology: expand the tip tax credit to employers of cosmetologists and promote tax compliance in the cosmetology sector (see S. 2925), S10703 [7OC]

Courts: permit judges presiding in family law proceedings to request directly taxpayer returns and return information (see H.R. 4081), H1789 [31MR]

Dept. of Defense: require registration of contractors' taxpayer identification numbers in the Central Contractor Registry database (see S. 2383), S4910 [5MY]

Dept. of Homeland Security: award research and equipment grants, provide tax credit for employers hiring workers to replace employees receiving first responder training, and provide school-based mental health training (see S. 2459), S5949 [20MY] (see H.R. 5159), H7735 [28SE]

Dept. of Transportation: include tax treatment of gasohol when computing estimated tax payments attributed to highway users (see H.R. 5170), H7863 [29SE]

Disabled: allow a tax credit for the purchase of hearing aids (see S. 2055), S721 [9FE]

Disasters: allow withdrawals from individual retirement plans without penalty by individuals within natural disaster areas determined by the President occurring in 2004 (see S. 2835), S9611 [23SE] (see H.R. 5094), H7233 [15SE]

———creation of protection funds by property and casualty insurance companies for the payment of policyholders' claims arising from future catastrophic events (see H.R. 4186), H2265 [21AP]

———exclude from gross income certain hazard mitigation assistance (see S. 2886), S10366 [4OC] (see H.R. 5206), H8038 [4OC]

Diseases: deductions for home health care, day care, and respite care for households with an Alzheimer's disease patient (see S. 2029), S247 [26JA]

———waive the employee portion of Social Security taxes imposed on individuals who have been diagnosed with cancer or a terminal disease (see H.R. 3811), H515 [11FE]

Drugs: impose an excise tax on the termination of retiree prescription drug coverage (see H.R. 4845), H5908 [15JY]

———require agreements regarding the wholesale price of brand-name prescription drugs as a condition of the allowance of certain tax deductions and credits (see H.R. 4899), H6700 [22JY]

Ecology and environment: allow a credit for expenditures to remediate contaminated sites (see S. 2926), S10703 [7OC] (see H.R. 4480), H3719 [2JN]

———extend expensing of environmental remediation costs (see S. 2394), S5043 [7MY]

———provide for use of redevelopment bonds for environmental remediation (see H.R. 3891), H870 [4MR]

Economic Growth and Tax Relief Reconciliation Act: extend marriage penalty relief provisions (see S. 2093), S1286 [12FE]

———repeal sunset and make permanent deduction for qualified tuition and related expenses (see S. 2048), S541 [3FE]

———repeal sunset of affordable education provisions (see S. 2050), S541 [3FE]

Economy: repeal sunset of the Economic Growth and Tax Relief Reconciliation Act and repeal scheduled reductions in tax benefits provided by the Jobs and Growth Tax Relief Reconciliation Act (see H.R. 3773), H392 [4FE]

Education: allow a tax credit for certain education and training expenses (see H.R. 4392), H3390 [19MY]

———allow credits for teacher classroom supply expenses, elementary and secondary education improvements, and contributions for scholarships to attend elementary and secondary schools (see H.R. 4034), H1592 [25MR]

———allow employers a credit for costs of providing technical training for employees (see H.R. 5254), H8857 [7OC]

———combine the Hope Scholarship and Lifetime Learning Credits and provide a uniform definition of qualifying higher education expenses (see H.R. 4136), H2152 [2AP]

———expand deduction for college tuition expenses to include expenses for books (see S. 2797), S9220 [14SE]

———expand list of entities eligible to establish and maintain certain qualified tuition programs (see S. 2223), S2995 [23MR]

———expand the Hope Scholarship and Lifetime Learning Credits (see S. 2087), S1286 [12FE]

———extend and expand the deduction for certain expenses of elementary and secondary school teachers (see H.R. 4091), H1790 [31MR]

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

———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]

———provide a tax credit for college textbook costs (see H.R. 4243), H2483 [28AP]

———provide employers a double deduction of certain employee training expenses (see H.R. 5366), H9745 [16NO]

———reduce special allowance for loans from the proceeds of tax-exempt issues and provide additional loan forgiveness for teachers who teach mathematics, science, or special education (see S. 2877), S10061 [30SE]

———repeal rate cuts for the top tax bracket and apply savings to the educational grant and loan programs (see S. 2423), S5472 [13MY]

———treatment of certain wages of a certified master teacher (see H.R. 4144), H2152 [2AP]

———treatment of student loan payments made by employers on behalf of employees (see H.R. 4723), H5149 [25JN]

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

———extension of the credit for producing electricity from wind (see H.R. 4697), H4927 (see H.R. 4697), H5070 [24JN]

Electronic commerce: extend the moratorium on the taxation of Internet and interactive computer service commerce (see S. 2084), S1286 [12FE] (see S. 2348), S4373 [26AP]

———make permanent the moratorium on the taxation of Internet and interactive computer service commerce (S. 150), corrections in enrollment (see S. Con. Res. 146), S11429 [17NO]

Employment: allow employers a tax credit for increasing employment (see H.R. 4307), H2727 [6MY]

———allow self-employed individuals to deduct health insurance costs in computing self-employment taxes (see S. 2433), S5607 [18MY]

———amend Internal Revenue Code to protect American jobs (see H.R. 3827), H632 [25FE]

———eliminate tax subsidies for outsourcing of jobs and provide assistance and improve the health care tax credit for certain displaced workers (see S. 2531), S6881 [16JN]

———extend work opportunity tax credit relative to hiring of workers in rural areas (see H.R. 4945), H6703 [22JY]

———modify and make refundable the credit for expenses for household and dependent care services necessary for gainful employment (see H.R. 4748), H5150 [25JN]

———prohibit the double taxation of telecommuters and others who work at home (see S. 2785), S9032 [9SE] (see H.R. 5067), H7072 [13SE]

———provide tax relief for farmers and fishermen (see H.R. 5169), H7863 [29SE]

———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]

Families and domestic relations: allow credit for medical expenses for dependents (see H.R. 4025), H1483 [24MR]

———change the name of the head of household filing status to single parent or guardian (see H.R. 4133), H2152 [2AP]

———make credit for adoption expenses permanent and repeal limitation on carryforwards of unused credit (see H.R. 4338), H2815 [11MY]

———make dependent care credit refundable (see S. 2030), S247 [26JA]

———permanently extend certain income tax rate brackets (see H.R. 4275), H2656 [5MY]

———permanently extend certain income tax rate brackets (H.R. 4275), consideration (see H. Res. 637), H2815 [11MY]

———permanently extend the increased standard deduction and certain income tax rate bracket expansions for married taxpayers filing joint returns (see H.R. 4181), H2264 [21AP]

———permanently extend the increased standard deduction and certain income tax rate bracket expansions for married taxpayers filing joint returns (H.R. 4181), consideration (see H. Res. 607), H2406 [27AP]

———provide additional protections for recipients of the earned income tax credit (see S. 2947), S10845 [8OC] (see H.R. 5340), H9049 [8OC]

Federal-State relations: make allowance of the deduction of State and local general sales taxes in lieu of State and local income taxes permanent (see H.R. 5384), H9999 [18NO]

Financial institutions: encourage a strong community-based banking system (see S. 2220), S2859 [22MR]

Firearms: provide a nonrefundable credit for individuals who purchase a residential safe storage device for firearms (see S. 2966), S10846 [8OC] (see H.R. 5249), H8857 [7OC] (see H.R. 5323), H9048 [8OC]

Firefighters: treatment of personal safety clothing for volunteer firefighters (see H.R. 4339), H2815 [11MY]

Government regulations: simplify certain tax rules for individuals (see H.R. 4841), H5908 [15JY]

Hazardous substances: encourage businesses to establish hazardous waste remediation reserves (see H.R. 3892), H870 [4MR]

Health: allow a deduction for expenses paid in connection with the donation of an organ (see H.R. 4042), H1592 [25MR]

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

———allow a deduction for qualified long-term care insurance premiums and a credit for individuals who care for those with long-term care needs (see H.R. 5110), H7328 [21SE]

———allow a deduction from gross income for the donation of blood (see H.R. 5317), H9048 [8OC]

———allow individuals a refundable and advanceable credit for health insurance costs (see H.R. 3748), H244 [28JA]

———conduct vaccine awareness campaign, ensure sufficient vaccine supply, prepare for pandemic or epidemic, and encourage vaccine production capacity relative to influenza (see S. 2038), S320 [28JA] (see H.R. 3758), H303 [3FE]

———eliminate price cap applicable to purchase of influenza vaccines and establish a tax credit to encourage vaccine production capacity (see S. 2997), S11496 [18NO]

———improve access to health insurance and Medicare benefits for individuals aged 55 to 65 and allow tax credits for payment of such premiums (see H.R. 4357), H2918 [12MY]

———improve the health coverage tax credit (see S. 2935), S10703 [7OC]

———protection of enrollees in managed care plans and HMO's (see S. 2083), S1286 [12FE] (see H.R. 4628), H4646 [21JN]

———protection of enrollees in managed care plans and HMO's (H.R. 4628), consideration (see H. Res. 773), H7138 [14SE]

———provide a refundable credit for health insurance costs (see H.R. 4886), H6556 [21JY]

———provide that medical expenses of a child with special needs is allowable as a medical expense deduction without regard to the adjusted gross income threshold (see H.R. 4653), H4892 [23JN]

———repeal threshold on the deduction for medical expenses and allow that deduction to taxpayers whether or not they itemize deductions (see H.R. 3704), H35 [20JA]

Health care professionals: allow a business credit for qualified expenditures for medical professional malpractice insurance (see H.R. 4124), H2019 [1AP]

———treatment of certain gifts and benefits provided to physicians by prescription drug manufacturers (see H.R. 3865), H699 [26FE]

Hope Scholarship Credit: expand (see H.R. 4912), H6701 [22JY]

House Rules: prevent consideration of any tax measure unless it contains a title simplifying the Internal Revenue Code (see H. Res. 595), H2153 [2AP]

Housing: allow low-income housing credit without regard to whether moderate rehabilitation assistance is provided for a building (see H.R. 4289), H2657 [5MY]

———establish a certain recovery period for depreciation of designated low-income buildings and allow passive losses and credits attributable to qualified low-income buildings (see H.R. 4029), H1483 [24MR]

———replace recapture bond provisions of low-income housing tax credit program (see S. 2689), S8473 [20JY]

———treatment of qualified homeowner downpayment assistance (see H.R. 3875), H752 [2MR]

Income: assist low-income taxpayers in preparing and filing tax returns and increase protections against certain refund anticipation loan providers (see H.R. 3983), H1229 [17MR]

———provide relief for middle income taxpayers (see H.R. 4997), H6704 [22JY]

———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]

———rename earned income credit as Ronald Reagan earned income credit (see H.R. 4729), H5149 [25JN]

———repeal scheduled restrictions in the child tax credit, marriage penalty relief, and certain tax brackets (see S. 2376), S4837 [4MY]

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

Insurance: allow a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs (see H.R. 4432), H3438 (see H.R. 4432), H3538 [20MY]

———allow a refundable credit for the purchase of private health insurance (see S. 2893), S10436 [5OC]

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

———allow full deductibility of health insurance costs of individuals (see H.R. 5074), H7137 [14SE]

———increase exclusion from gross income of an employee for dependent care assistance relative to dependent care services provided during a taxable year and adjust such amount each year for inflation (see H.R. 4379), H3229 [18MY]

———treatment of lifetime income payments from annuities and similiar payments of life insurance proceeds at dates later than death (see S. 3029), S11897 [7DE] (see H.R. 4849), H5908 [15JY]

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

Internal Revenue Code: end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), consideration of conference report (see H. Res. 794), H7574 [23SE]

———end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), consideration of conference report (H. Res. 794)—same-day consideration (see H. Res. 780), H7328 [21SE] (see H. Res. 785), H7441 [22SE]

———end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), consideration of conference report—same-day consideration, H6555 [21JY] (see H. Res. 731), H6127 [20JY]

———require a study on eliminating Federal taxes on individuals and corporations and replacing the Federal tax code with a transaction fee-based system (see H.R. 3759), H303 [3FE]

———technical corrections (see S. 3019), S11640 [19NO] (see H.R. 5395), H10078 [19NO]

———terminate (see S. 2463), S5949 [20MY]

Investments: 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]

———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]

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

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

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

———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]

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

Iraq: impose an additional tax on taxable income attributable to contracts with the U.S. for goods and services for the war in Iraq (see H.R. 4825), H5654 [13JY]

IRS: ensure a balanced survey of taxpayers in any system of precertification for the earned income tax credit (see S. 3012), S11639 [19NO] (see H.R. 5406), H10078 [19NO]

Jobs and Growth Tax Relief Reconciliation Act: extend the 50-percent bonus depreciation (see H.R. 4128), H2151 [2AP]

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

Lobbyists: require certain coalitions and associations to disclose lobbying activities (see H.R. 4937, 4938), H6702 [22JY]

Mining and mineral resources: reauthorize collection of reclamation fees, revise abandoned mine reclamation program, promote remining, and authorize Office of Surface Mining to collect black lung excise tax (see S. 2049), S541 [3FE] (see H.R. 3778), H392 [4FE]

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

———treatment of certain qualified mortgages held by a real estate mortgage investement company or a grantor trust (see H.R. 4113), H2018 [1AP]

———treatment of certain qualified mortgages held by a real estate mortgage investment company or a grantor trust (see S. 2422), S5472 [13MY]

Motion pictures: encourage the production of independent motion pictures (see H.R. 4736), H5149 [25JN]

Motor vehicles: encourage the acceleration, production, retail sale, and consumer use of new intelligent vehicle technology safety systems (see H.R. 4931), H6702 [22JY]

———repeal phaseout of qualified electric vehicles credit and clean-fuel vehicle property deduction and exempt certain hybrid vehicles from limitation on depreciation of certain luxury automobiles (see H.R. 4777), H5330 [7JY]

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

Native Americans: allow issuance of tax credit bonds for Indian tribal prison facility funding (see S. 2919), S10702 [7OC]

———regulate Indian tribal governments under the same rules and procedures that apply to Federal, State, and local governments relative to establishment and maintenance of employee benefit plans (see S. 2831), S9525 [22SE]

———remit to certain Indian veterans amounts withheld from military basic pay for State income tax purposes for periods of time spent in active service while living on Indian land (see H.R. 5275), H8858 [7OC]

Natural gas: prevent discriminatory treatment of natural gas pipeline property by States (see H.R. 4726), H5149 [25JN]

Patents: limit deduction for charitable contributions of patents and similar property (see S. 2103), S1518 [24FE] (see H.R. 3837), H632 [25FE]

Pensions: allow State government employers to contribute to section 403(b) pension plans (see H.R. 3718), H88 [21JA]

———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 status of certain employee benefit plans (see S. 2928), S10703 [7OC]

———clarify treatment of self-employment for purposes of the limitation on State taxation of retirement income (see H.R. 5298), H9047 [8OC]

———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]

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

———provide retirement security and pension reform (see H.R. 5397, 5398), H10078 [19NO]

Petroleum: credit the Highway Trust Fund with the full amount of fuel taxes and combat fuel tax evasion (see H.R. 3967), H1074 [12MR] (see H.R. 3971), H1116 [16MR]

———restore equity and complete transfer of motor fuel excise taxes on motorboat and small engine fuels into the Aquatic Resources Trust Fund (see S. 2019), S184 [22JA]

Political campaigns: define political committees and clarify when organizations described in section 527 of the Internal Revenue Code must register as political committees (see S. 2828), S9524 [22SE] (see H.R. 5127), H7442 [22SE]

———increase frequency of disclosure of information by political organizations and improve linkage between Federal databases for public disclosure of election-related information (see H.R. 5013), H6755 [7SE]

———provide parity in reporting requirements for national party committees and unregulated political organizations (see H.R. 4384), H3229 [18MY]

Power resources: allow a tax credit for the installation of hydrogen fueling stations (see S. 2510), S6628 [8JN] (see H.R. 4205), H2371 [22AP]

———allow a tax credit for the purchase of idling reduction systems for diesel-powered on-highway vehicles (see H.R. 4209), H2371 [22AP]

———eliminate inflation adjustment of the phaseout of the credit for producing fuel from a nonconventional source and repeal extension of credit for facilities producing synthetic fuels from coal (see H.R. 4365), H3015 [13MY]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (see S. 2095), S1286 [12FE] (see H.R. 4503), H3780 [3JN]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 4503), consideration (see H. Res. 671), H3963 [14JN]

———establish a Federal income tax credit for production of energy from geothermal energy resources (see H.R. 4094), H1790 [31MR]

———establish tax credits for climate neutral combustion technologies (see H.R. 4704), H4927 (see H.R. 4704), H5071 [24JN]

———provide incentives for alternative fuels and motor vehicles powered by alternative fuels (see S. 2914), S10702 [7OC] (see H.R. 5078), H7137 [14SE] (see H.R. 5146), H7574 [23SE]

———provide incentives for the use of biodiesel as a fuel (see H.R. 4165), H2153 [2AP]

———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]

Public safety volunteers: provide a refundable tax credit (see H.R. 4216), H2372 [22AP] (see H.R. 4238), H2483 [28AP]

Real estate: exclude from gross income discharges of indebtedness attributable to certain forgiven residential mortgage obligations (see S. 2955), S10846 [8OC]

———modify the rehabilitation credit and the low-income housing credit (see H.R. 5378), H9962 [17NO]

———nonrecognition of gain on certain real property involuntarily converted through eminent domain without regard to whether such property is replaced (see H.R. 4603), H4391 (see H.R. 4603), H4506 [17JN]

———treatment of gain from the sale of a principal residence by certain widows and widowers (see H.R. 5327), H9049 [8OC]

Recycling: provide tax incentives to encourage manufacturers of computer and television equipment to operate environmentally sound recycling program for consumers discarding equipment (see H.R. 4553), H3963 [14JN]

Research: increase credit allowed for basic research (see H.R. 4767), H5330 [7JY]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (see H.R. 4168), H2153 [2AP]

Safety: provide credit to certain agriculture-related businesses for cost of protecting certain chemicals (see S. 2872), S10061 [30SE] (see H.R. 4718), H5149 [25JN]

Seaplanes: exempt certain transportation provided by seaplanes from the excise tax imposed on the transportation of persons by air (see H.R. 3770), H392 [4FE]

Securities: 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 H.R. 3806), H514 [11FE]

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

———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]

Senior citizens: allow seniors with Social Security and pension income to file income tax form 1040S without regard to amount of interest or taxable income (see S. 2502), S6451 [3JN] (see H.R. 4109), H2018 [1AP]

Ships and vessels: impose excise tax on international transportation by water and establish the Caribbean Ports and Infrastructure Improvement Trust Fund and the Water and Marine Wildlife Protection Trust Fund (see H.R. 4975), H6703 [22JY]

Small business: allow employers a tax credit for costs paid or incurred for employee health insurance expenses (see S. 2359), S4493 [28AP]

———clarify that personal service corporations may continue to use the cash method of accounting (see S. 2961), S10846 [8OC]

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

———expand the availability of the cash method of accounting for small businesses (see S. 2675), S8229 [15JY]

———expand work opportunity credit for small business jobs creation (see S. 2585), S7435 [24JN]

———improve access and choice relative to employee health care (see H.R. 4281), H2656 [5MY]

———improve access and choice relative to employee health care (H.R. 4281), consideration (see H. Res. 638), H2815 [11MY]

———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]

———promote growth (see S. 2946), S10845 [8OC]

———provide a small business health tax credit (see S. 2245), S3214 [26MR]

———provide an economic stimulus (see S. 2767), S8688 [22JY]

———provide incentives to encourage health plans (see H.R. 5355), H9184 [9OC]

———provide subsidies to encourage small employers to offer affordable health coverage to their employees through qualfied health pooling arrangements (see H.R. 4356), H2918 [12MY]

———update optional methods for computing self-employment net earnings (see S. 2326), S4225 [21AP]

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]

———exempt certain employment as a member of a local governing board from coverage (see S. 2832), S9611 [23SE]

———improve the administration of unemployment taxes and benefits (see S. 2662), S8229 [15JY]

———provide additional safeguards for certain beneficiaries with representative payees (H.R. 743), consideration of Senate amendment (see H. Res. 520), H433 [10FE]

———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]

———provide modest adjustments necessary to restore the old-age, survivors, and disability insurance program to long-term actuarial balance (see H.R. 5179), H7863 [29SE]

———repeal tax increase on benefits (see H.R. 3868), H752 [2MR]

Sports: modify taxation of arrow components (see H.R. 5394), H10078 [19NO]

Sudan: deny the foreign tax credit, and benefits of deferral, to companies doing business in Sudan until the Sudanese take steps to end genocide (see H.R. 5414), H10079 [19NO]

Surface Mining Control and Reclamation Act: make technical changes and resolve certain issues beneficial to coal miners (see H.R. 4529), H3872 [9JN] (see H.R. 4549), H3963 [14JN]

———make technical changes and resolve certain issues beneficial to coal miners (H.R. 4529), consideration (see H. Res. 672), H3963 [14JN]

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

———provide incentives to encourage diversity of ownership of telecommunications businesses (see H.R. 4707), H4927 (see H.R. 4707), H5071 [24JN]

Telephones: exempt low-income senior citizens from the communications excise tax and other fees collected for costs associated with universal and toll service (see H.R. 5225), H8407 [6OC]

Tobacco products: amend laws assisting States in the collection of sales and use taxes on cigarettes (see H.R. 3749), H244 [28JA]

———combat illicit trafficking of tobacco products (see S. 2642), S8029 [13JY] (see H.R. 4820), H5653 [13JY]

Transportation: allow issuance of tax-exempt private activity bonds to finance certain surface transportation facilities (see H.R. 3857), H699 [26FE]

———extend authorization for use of Highway Trust Funds and add the volumetric ethanol excise tax (see S. 2110), S1518 [24FE]

U.N.: provide for tax-exempt financing of facilities (see H.R. 3766), H392 [4FE]

Veterans: allow a credit for businesses who employ veterans (see H.R. 5080), H7233 [15SE]

———allow deduction for uncompensated education costs incurred by certain veterans' survivors and dependents (see H.R. 5262), H8857 [7OC]

———suspend periods of limitation for credit or refund of overpayment of Federal income taxes by veterans pending service-connected compensation determinations by the Dept. of Veterans Affairs (see H.R. 4582), H4171 [15JN]

Virgin Islands: repeal certain tax laws (see H.R. 5065), H7072 [13SE]

Water: provide incentives for the conservation of water (see H.R. 4921), H6701 [22JY]

Whistleblowing: exclude from gross income amounts received as damages, attorney fees, and costs under Federal whistleblower protection laws and allow income averaging for amounts received as lost income (see H.R. 4732), H5149 [25JN]

World Trade Organization: resolve disparate treatment of direct and indirect taxes (see H. Res. 705), H5330 [7JY]

YMCA: clarify tax status of retirement fund (see H.R. 5365), H9745 [16NO]

Cloture motions

Business and industry: remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 4520), conference report, S10764 [8OC], S11038 [10OC]

———repeal foreign sales corporation/extraterritorial income (FSC/ETI) tax program and replace with corporate rate deduction for domestic manufacturers (S. 1637), S5045 [7MY], S5184 [11MY]

———repeal foreign sales corporation/extraterritorial income (FSC/ETI) tax program and replace with corporate rate deduction for domestic manufacturers (S. 1637), motion to recommit, S2853 [22MR], S3066 [24MR], S3628 [5AP], S3894 [7AP]

Electronic commerce: make permanent the moratorium on the taxation of Internet and interactive computer service commerce (S. 150), S4406, S4422 [27AP], S4641, S4642, S4646 [29AP]

———make permanent the moratorium on the taxation of Internet and interactive computer service commerce (S. 150), motion to proceed, S4333 [22AP], S4361 [26AP]

Conference reports

American Jobs Creation Act (H.R. 4520), H8411-H8640 [7OC]

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

Working Families Tax Relief Act (H.R. 1308), H7479-H7509 [23SE]

Excerpts

As Income Gap Widens, Uncertainty Spreads, S9402 [21SE]

Explanations

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

Kerry-Edwards Economic Plan: Senators Kerry and Edwards, S9403 [21SE]

Factsheets

Patriotic Employers of Guard and Reservists Act (H.R. 4655), H5067 [24JN]

Forms

IRS income tax simple form 1040S for senior citizens, H3650 [2JN]

Hearings

Faith-based perspectives on the provision of community services: Committee on Government Reform (House) (excerpts), H333 [4FE]

Letters

Alternative energy production tax credit: Karl Gawell, Geothermal Energy Association, S9559 [23SE]

American Jobs Creation Act: John W. Snow, Sec. of the Treasury, S11030 [10OC]

———Mark W. Everson, IRS, E1872 [11OC]

———Representative English, E1921 [11OC]

———Representative Goodlatte, Committee on Agriculture (House), H4434 [17JN]

———Representative Sensenbrenner, Committee on the Judiciary (House), H4435 [17JN]

———Representative Thomas, Committee on Ways and Means (House), H4434, H4435 [17JN], E1921 [11OC]

Armed Forces acceptance of donated frequent traveler miles, credits, and tickets for use by deployed members and their families: Representative Duncan, Committee on Armed Services (House), H3450 [20MY]

———Representative Thomas, Committee on Ways and Means (House), H3450 [20MY]

Availability of the cash method of accounting for small businesses: Karen R. Harned, National Federation of Independent Business Legal Foundation, H6479 [21JY]

Bankruptcy reform: Edith H. Jones, U.S. Court of Appeals, Fifth Circuit, H151, H219 [28JA]

———Representative Oxley, Committee on Financial Services (House), H156 [28JA]

———Representative Sensenbrenner, Committee on the Judiciary (House), H156 [28JA]

———William H. Donaldson, SEC, H220 [28JA]

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]

Charitable Giving Act: Senators Santorum and Lieberman, S9414 [21SE]

Elimination of age surtax on stockholder-owned life insurance companies: Senator Specter, S11194 [11OC]

Energy Policy Act: several organizations, H3978 [15JN]

Hydroelectric power provisions of a national energy policy: several Native American and river conservation groups, S4481 [28AP]

Improve tax credit for National Guard and Reserve employees and provide a credit for those replacing National Guard and Reserve employees called to active military duty: Richard C. Alexander, National Guard Association of the U.S., S5202 [11MY]

Internet Tax Nondiscrimination Act: Loren L. Chumley, Tennessee Dept. of Revenue, S4352 [26AP], S4639 [29AP]

———National Governors Association, S4419 [27AP]

Jumpstart Our Business Strength (JOBS) Act: Senator Frist, S4448 [28AP]

Medicare Early Access Act: Leadership Council of Aging Organizations, E827 [12MY]

Patriotic Employers of Guard and Reservists Act: Representatives McGovern and Lantos, H5067 [24JN]

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

Protocol Amending Tax Convention With the Netherlands: Barbara M. Angus, Dept. of the Treasury, S11438 [17NO]

———Charles W. Van Vlack, American Chemistry Council, S11480 [18NO]

———Christopher G. Hankin, Sun Microsystems, Inc., S11479 [18NO]

———Erroll B. Davis, Jr., Alliant Energy Corp., S11480 [18NO]

———Kenneth R. Petrini, Air Products and Chemicals, Inc., S11479 [18NO]

———Lisa B. Barry, ChevronTexaco Corp., S11480 [18NO]

———Marshall G. McClure, DuPont Finance (business), S11480 [18NO]

———Maurice Buijnsters and Richard de Haas, ABN AMRO Asset Management (business), S11480 [18NO]

———Michael J. McGoldrick, Sunoco, Inc., S11479 [18NO]

———Michael Lunceford, Mary Kay, Inc., S11479 [18NO]

———Robert M. Kimmitt, Time Warner Inc., S11480 [18NO]

———Senator Biden, Committee on Foreign Relations (Senate), S11438 [17NO]

———William A. Reinsch, National Foreign Trade Council, Inc., S11479 [18NO]

Provide pay protection for members of the Reserve and National Guard and allow tax credit to businesses who employ members of the National Guard or Ready Reserve: Senator Landrieu, S10965 [9OC]

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]

Replace recapture bond provisions of low-income housing tax credit program: several national housing organizations, S8477 [20JY]

Research, disease control, wellness, and tobacco cessation and preventative health efforts funding through an increase in cigarette and other tobacco excise taxes: several health organizations, S2645 [11MR]

Research tax credit extension and modification: R&D Credit Coalition, S2076 [3MR]

Small Business Health Fairness Act: Douglas Holtz-Eakin, CBO, H2973 [13MY]

———Karen Bender, American Academy of Actuaries, H2972 [13MY]

Subsistence whaling tax deduction: Senator Murkowski, S11194 [11OC]

Tax credit to businesses who employ members of the National Guard or Ready Reserve: several Senators, S11194 [11OC]

———William S. Cohen, Dept. of Defense, S11199 [11OC]

Tax Relief for Americans in Combat Act: Derek B. Stewart and James R. White, GAO, S5475-S5477 [13MY]

Tax treatment of the motion picture industry relative to compliance with certain World Trade Organization rulings: Carla A. Hills, Hills & Co., S11207 [11OC]

———Mickey Kantor, Mayer, Brown, Rowe & Maw LLP, S11207 [11OC]

YMCA retirement fund tax status clarification: Representative Boehner, Committee on Education and the Workforce (House), H10043 [19NO]

———Representative Thomas, Committee on Ways and Means (House), H10044 [19NO]

Lists

Amendments to S. 1637, Jumpstart Our Business Strength (JOBS) Act, S3870 [7AP], S4009 [8AP]

Military benefits proposals, H2223 [21AP]

Organizations opposing H.R. 4281, Small Business Health Fairness Act, H2961-H2966 [13MY]

Organizations supporting H.R. 4281, Small Business Health Fairness Act, H2980 [13MY]

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

Senate staff assisting with H.R. 4520, American Jobs Creation Act, S11219 [11OC]

Unfunded Federal mandates created by H.R. 49, Internet Tax Nondiscrimination Act, S4349 [26AP]

Unfunded Federal mandates created by S. 150, Internet Tax Nondiscrimination Act, S4350 [26AP]

Messages

Protocol Amending Tax Convention With Barbados: President Bush, S9144 [13SE]

Protocol Amending Tax Convention With the Netherlands: President Bush, S8400 [16JY]

Motions

Armed Forces: waive early withdrawal penalty for distributions from qualified retirement plans to individuals called to active duty for an extended period (H.R. 1779), H2217 [21AP]

Business and industry: remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 4520), H4408 [17JN], H7749 [29SE]

———repeal foreign sales corporation/extraterritorial income (FSC/ETI) tax program and replace with corporate rate deduction for domestic manufacturers (S. 1637), S2853 [22MR], S3628 [5AP], S4820 [4MY], S4894 [5MY], S5185 [11MY]

Electronic commerce: make permanent the moratorium on the taxation of Internet and interactive computer service commerce (S. 150), S4666 [29AP]

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

Families and domestic relations: permanently extend the increased standard deduction and certain income tax rate bracket expansions for married taxpayers filing joint returns (H.R. 4181), H2447 [28AP]

Internal Revenue Code: end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), H5950 [19JY], H6101 [20JY], H6859 [8SE], H7293 [21SE], H7399 [22SE]

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]

Power resources: enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 4503), H4126 [15JN]

Small business: improve access and choice relative to employee health care (H.R. 4281), H2984 [13MY]

Social Security: provide additional safeguards for certain beneficiaries with representative payees (H.R. 743), H456 [11FE]

Newsletters

BAE Systems Spouses Get Support While Loved Ones Are Miles Away From Home: BAE Systems (business), S6720 [14JN]

Poems

``Taxpayer's Lament—Why Am I Paying for Other People's Humvees?'' Representative Markey, E1940 [11OC]

Press releases

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

Small Business Health Fairness Act: American Academy of Actuaries, H2971 [13MY]

Washington—Treat All States Equal: Representative Kevin Brady, H2832 [12MY]

Questions and answers

Protocol Amending Tax Convention With the Netherlands: Senator Biden and Barbara M. Angus, Dept. of the Treasury, S11437 [17NO]

Remarks in House

Alternative minimum tax: extend relief and index such relief for inflation, H2430, H2431, H2434, H2435 [28AP], H2934, H2935 [13MY]

———extend relief and index such relief for inflation (H.R. 4227), H2494, H2499 [4MY], H2561-H2585 [5MY], E868 [14MY]

———extend relief and index such relief for inflation (H.R. 4227), consideration (H. Res. 619), H2555-H2561 [5MY]

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

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

———repeal, H1434, H1435 [24MR]

Armed Forces: allow a credit for businesses who employ military reservists (H.R. 5079), E1634 [15SE]

———allow tax credit to businesses who employ members of the National Guard or Ready Reserve (H.R. 4655), H5067 [24JN]

———ensure that soldiers wounded in a combat zone continue to receive special pay allowances and tax benefits associated with combat pay (H.R. 5296), E1924 [11OC]

———waive early withdrawal penalty for distributions from qualified retirement plans to individuals called to active duty for an extended period (H.R. 1779), H2217-H2223, H2235 [21AP], E617, E624 [22AP], E653 [27AP]

Aviation: bonus depreciation program on purchasing of private planes, H3949 [14JN]

Bankruptcy: reform, H144-H222 [28JA]

Budget: allocation of funds, H2247-H2253 [21AP], H3725 [3JN]

———deficit, H416-H420 [10FE], H487 [11FE], H1001 [10MR], H2432 [28AP]

———establish budget protection accounts allowing Congress to reduce spending and redirect it towards tax cuts or deficit reduction, H5002, H5003 [24JN]

———evaluation of Bush administration proposals, H251 [3FE], H369, H370 [4FE], H487 [11FE], H898, H900 [9MR], H1045-H1051, H1057-H1063 [11MR], H7078, H7079 [14SE], E261 [26FE], E363 [11MR]

———reinstate pay-as-you-go requirement, H1355 [23MR], H1457, H1466 [24MR], H1486, H1489-H1491 [25MR], H1596 [29MR], H1651-H1661 [30MR], H1763, H1765 [31MR], H2176-H2182 [20AP], H2585-H2593 [5MY], H2876-H2882 [12MY], H2943, H2945, H2988 [13MY], H3360-H3364, H3367, H3368 [19MY], H4619 [21JN], H4731 [22JN], H4767 [23JN], H5952-H5957 [19JY], H6101-H6104 [20JY], H7400-H7404 [22SE], H9711, H9712 [16NO], H9969-H9973, H9975, H9979-H9986 [18NO], E2079 [20NO], E2135 [24NO]

Bush, President: evaluation of administration, H416 [10FE], H534, H540 [24FE], H598 [25FE], H756 [3MR], H878, H880 [9MR], H3232 [19MY], H5796 [15JY], H6906 [9SE], H6999 [13SE], E243 [26FE]

———impact of economic policies on Texas, H4897 [24JN]

Business and industry: allow a bonus deduction for depreciable business assets, E1506 [22JY]

———costs of providing employee benefits and employment taxes relative to the status of manufacturing jobs, H1745 [31MR], H2891-H2893 [12MY]

———implement steps to secure the manufacturing economic base, protect jobs, and help grow the domestic manufacturing sector, H2384 [27AP], H2520 [4MY], H2891-H2893 [12MY], H4142 [15JN]

———implement steps to secure the manufacturing economic base, protect jobs, and help grow the domestic manufacturing sector (H.R. 4177), E550 [20AP]

———provide for unified income taxation with respect to pass-thru entities (H.R. 4137), E518 [2AP]

———remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 4520), H4291, H4292, H4293, H4294, H4305, H4393-H4433 [17JN], H7749 [29SE], E1182, E1187, E1189 [18JN], E1220 [23JN], E1393 [16JY], E1506 [22JY]

———remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 4520), conference report, H8711-H8726 [7OC], E1852 [10OC], E1909, E1914, E1917, E1918, E1921, E1923, E1940, E1945, E1950 [11OC], E2150 [6DE]

———remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 4520), consideration (H. Res. 681), H4295-H4305 [17JN]

———remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 4520), consideration of conference report (H. Res. 830), H8704-H8711 [7OC]

———remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 4520), consideration of conference report (H. Res. 830)—same-day consideration (H. Res. 828), H8651-H8658 [7OC]

———remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 4520), motion to instruct conferees, H7750-H7757 [29SE]

———remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 4520), motion to recommit, H4431-H4433 [17JN]

———repeal foreign sales corporation/extraterritorial income (FSC/ETI) tax program and replace with corporate rate deduction for domestic manufacturers, H4296-H4305, H4393-H4408, H4431 [17JN], H8656, H8720, H8722 [7OC]

———repeal foreign sales corporation/extraterritorial income (FSC/ETI) tax program and replace with corporate rate deduction for domestic manufacturers (H.R. 1769), H1645 [30MR], H3568 [1JN], H3750 [3JN], H3935, H3945-H3947, H3952 [14JN], E1182 [18JN]

———simplify taxation of partnerships (H.R. 4139), E518 [2AP]

———simplify the taxation of businesses (H.R. 4840), H5986, H5987, H5990 [20JY], H6475-H6483 [21JY], E1505 [22JY]

Children and youth: increase child tax credit (H.R. 4359), H2988 [13MY], H3405, H3406, H3459-H3475 [20MY], H5896 [15JY], E996 [2JN]

———increase child tax credit (H.R. 4359), consideration (H. Res. 644), H3431-H3434, H3443-H3445 [20MY]

———increase in the child tax credit and expand refundability of such credit, H1448 [24MR]

———provide a uniform definition of a qualifying child (H.R. 4132), E518 [2AP]

———simplify the taxation of minor children (H.R. 4135), E518 [2AP]

Community development: expand areas designated as renewal communities based on new census data (H.R. 4193), H3030-H3033 [17MY]

Community Services Block Grant Act: prohibit faith-based organizations receiving Federal funds from discriminating in hiring practices, H314-H325, H328-H345 [4FE], E212 [24FE]

———require that organizations offering religious services or activities do so separately from block grant program services, H344 [4FE]

Congress: access to IRS facilities and tax returns by certain Members or their designees, H10191 [20NO], H10890-H10893 [24NO], H10899-H10906, H10922 [6DE], E2150 [6DE], E2197 [7DE], E2203 [20DE]

Conservation of energy: provide incentives to reduce energy consumption (H.R. 4206), E622 [22AP]

Corporations: prevent corporations from avoiding the U.S. income tax by reincorporating in a foreign country (H.R. 737), H1375 [24MR]

———repeal personal holding company tax (H.R. 4138), E518 [2AP]

Democratic Party: national agenda, H10-H16 [20JA], H3593-H3599 [1JN], H7331, H7332, H7335, H7418-H7425 [22SE], H7449 [23SE]

Dept. of Defense: authorize the acceptance of donated frequent traveler miles, credits, and tickets for use by deployed members of the Armed Forces and their families, H3450 [20MY]

Dept. of Homeland Security: increase overall funding through reductions in tax cuts, H4749, H4750 [22JN]

———prohibit certain expatriated corporations from being eligible for the award of Federal contracts, H4195, H4196, H4201 [16JN], H4519, H4523-H4531 [18JN]

Dept. of the Interior: payment in lieu of taxes program funding through reductions in Smithsonian Institution and National Endowment for the Humanities funding, H4261-H4263 [16JN]

Dept. of the Treasury: tax law enforcement funding, H7279 [21SE]

Depts. of Labor, HHS, and Education, and related agencies: across-the-board funding increase through tax cut reductions, H6770, H6812, H6817 [8SE]

Depts. of Transportation and the Treasury, and independent agencies: prohibit corporations incorporated in certain foreign countries from being eligible for the award of Federal contracts, H7178, H7179 [14SE]

Disabled: allow a tax credit for the purchase of hearing aids (H.R. 3103), H3236 [19MY]

Domestic policy: national objectives priority assignments, H2922, H2924 [13MY]

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

———make tax benefits permanent, H519 [24FE]

———repeal sunset on expansion of the adoption credit and adoption assistance programs (H.R. 1057), H7376-H7380 [22SE]

Economy: evaluation of Bush administration, H2497 [4MY], H3097, H3098, H3184 [18MY], H3232, H3235, H3361, H3365, H3377 [19MY], H3405, H3498 [20MY], H4177 [16JN], H4650, H4729 [22JN], H4769, H4770 [23JN], H4896, H4898 [24JN], H5132, H5133 [25JN], H5326-H5328 [7JY], H5658, H5659, H5660 [14JY], H5950, H5955 [19JY], H5985, H5986, H5987, H5990 [20JY], H6744-H6751 [7SE], H6875 [8SE], H7302 [21SE], H7546 [23SE], H9053 [9OC], H9707, H9709 [16NO], H9894 [17NO], E921 [19MY], E1771 [1OC]

———national objectives priority assignments, H7, H8, H16, H17 [20JA], H130, H230-H241 [28JA], H296 [3FE], H543-H550 [24FE], H615-H621 [25FE], H671 [26FE], H731 [2MR], H804 [3MR], H846-H853 [4MR], H877, H880, H897, H899, H905, H907-H913 [9MR], H1045-H1051 [11MR], H1100 [16MR], H1583-H1585 [25MR], H2039 [1AP], H2134, H2139-H2144 [2AP], H2168, H2169, H2182-H2188 [20AP], H2227 [21AP], H2452 [28AP], H2632-H2636 [5MY], H3096 [18MY], H3600 [1JN], H3609, H3610, H3711-H3717 [2JN], H3750 [3JN], H3935, H3945-H3952 [14JN], H4292, H4294 [17JN], H4573-H4577 [18JN], H4617, H4620, H4622, H4635-H4638 [21JN], H4886-H4890 [23JN], H4896 [24JN], H5140-H5146 [25JN], H5187-H5192 [6JY], H5199, H5202, H5203, H5326-H5328 [7JY], H5464, H5466 [9JY], H5540, H5545 [13JY], H6446 [21JY], H6717, H6740, H6744-H6751 [7SE], H6760, H6762 [8SE], H6905 [9SE], H7035 [13SE], H7309 [21SE], H7418, H7420 [22SE], H7839-H7842 [29SE], H9748 [17NO], H10003 [19NO], E921 [19MY]

———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]

———repeal sunset of the Economic Growth and Tax Relief Reconciliation Act and repeal scheduled reductions in tax benefits provided by the Jobs and Growth Tax Relief Reconciliation Act (H.R. 3773), E725 [4MY]

Education: allow tax credit for contributions for scholarships to attend elementary and secondary schools, H1310-H1313, H1315 [18MR]

———allow tax credit for contributions to charitable organizations which provide scholarships for children to attend elementary and secondary schools (H.R. 2347), H1316 [18MR]

———assessment of options for parental choice in education system, H1310-H1317 [18MR]

———combine the Hope Scholarship and Lifetime Learning Credits and provide a uniform definition of qualifying higher education expenses (H.R. 4136), E518 [2AP]

———provide a credit for teachers and principals who work in certain low income schools (H.R. 1643), E737 [4MY]

———spending of a greater percentage of Federal tax dollars on children's classrooms, H1313 [18MR]

———treatment of certain wages of a certified master teacher (H.R. 4144), E529 [2AP]

Electric power: extension of the credit for producing electricity from wind (H.R. 4697), H7450 [23SE]

Electronic commerce: make permanent the moratorium on the taxation of Internet and interactive computer service commerce (S. 150), H10025-H10029 [19NO], E2200 [7DE], E2211 [20DE]

———make permanent the moratorium on the taxation of Internet and interactive computer service commerce (S. 150), corrections in enrollment (S. Con. Res. 146), H10024 [19NO], E2211 [20DE]

Employment: amend Internal Revenue Code to protect American jobs (H.R. 3827), H1344 [23MR], H1632 [29MR], H2037 [1AP]

———impact of tax cuts, H2133 [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]

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

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 (H.R. 2166), H130 [28JA], H6540 [21JY]

Families and domestic relations: allow credit for medical expenses for dependents (H.R. 4025), E444 [24MR]

———change the name of the head of household filing status to single head of household, H6486 [21JY]

———change the name of the head of household filing status to single parent or guardian (H.R. 4133), E518 [2AP]

———permanently extend certain income tax rate brackets (H.R. 4275), H2922, H2933-H2949 [13MY], E914 [19MY]

———permanently extend certain income tax rate brackets (H.R. 4275), consideration (H. Res. 637), H2829-H2835 [12MY], E869 [14MY]

———permanently extend the increased standard deduction and certain income tax rate bracket expansions for married taxpayers filing joint returns (H.R. 4181), H2380 [27AP], H2410, H2429-H2449 [28AP], E713 [29AP], E718 [30AP], E732 [4MY]

———permanently extend the increased standard deduction and certain income tax rate bracket expansions for married taxpayers filing joint returns (H.R. 4181), consideration (H. Res. 607), H2424-H2427 [28AP]

———permanently extend the increased standard deduction and certain income tax rate bracket expansions for married taxpayers filing joint returns (H.R. 4181), motion to recommit, H2447, H2448 [28AP]

Federal-State relations: allow a deduction for State and local sales taxes in lieu of State and local income taxes, H4405, H4407, H4431, H4432 [17JN], H8717, H8719, H8721 [7OC]

———allow a deduction for State and local sales taxes in lieu of State and local income taxes (H.R. 720), H2819, H2830-H2835 [12MY]

Firearms: provide a nonrefundable credit for individuals who purchase a residential safe storage device for firearms (H.R. 5249), E1878 [11OC]

Government regulations: simplify certain tax rules for individuals (H.R. 4841), H5986, H5987, H5990 [20JY], H6483-H6489 [21JY]

Health: allow a deduction for expenses paid in connection with the donation of an organ (H.R. 4042), E456 [26MR]

———allow a deduction for qualified long-term care insurance premiums and a credit for individuals who care for those with long-term care needs (H.R. 5110), E1670 [21SE]

———allow a deduction from gross income for the donation of blood (H.R. 5317), E1911 [11OC]

———conduct vaccine awareness campaign, ensure sufficient vaccine supply, prepare for pandemic or epidemic, and encourage vaccine production capacity relative to influenza, H10204 [20NO]

———conduct vaccine awareness campaign, ensure sufficient vaccine supply, prepare for pandemic or epidemic, and encourage vaccine production capacity relative to influenza (H.R. 3758), E105 [3FE]

———establish programs for patients with fatal chronic illnesses, H6964 [9SE]

———improve access to health insurance and Medicare benefits for individuals aged 55 to 65 and allow tax credits for payment of such premiums (H.R. 4357), E826 [12MY], E843 [14MY]

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

Health care professionals: allow a business credit for qualified expenditures for medical professional malpractice insurance (H.R. 4124), E513 [2AP]

———treatment of certain gifts and benefits provided to physicians by prescription drug manufacturers (H.R. 3865), E251 [26FE]

Hispanic Americans: impact of Bush administration economic policies, E1111 [14JN]

Homosexuality: impact of recognizing same-sex marriage on certain governmental programs and their available funds, H3476 [20MY]

House of Representatives: legislative priorities, H6716 [7SE]

House Rules: prevent consideration of any tax measure unless it contains a title simplifying the Internal Revenue Code (H. Res. 595), E515, E518 [2AP]

Income: assist low-income taxpayers in preparing and filing tax returns and increase protections against certain refund anticipation loan providers (H.R. 3983), E399 [17MR]

Inflation: impact on economic conditions, H5384 [8JY]

Insurance: allow a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs (H.R. 4432), E959 [21MY]

———allow a refundable credit for the purchase of private health insurance and establish State health insurance safety-net programs (H.R. 583), H2897 [12MY]

———allow a refundable credit for the purchase of private health insurance (H.R. 1236), H114 [27JA], H368 [4FE]

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

———health savings accounts, H7302 [21SE]

———permit consolidation of life insurance companies with other companies (H.R. 2228), H6479 [21JY]

———provide incentives to employers that offer retiree health benefits, H5989 [20JY]

Internal Revenue Code: end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), H5952 [19JY]

———end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), conference report, H7450, H7531-H7540, H7542, H7543 [23SE], E1721 [29SE]

———end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), consideration of conference report (H. Res. 794), H7514 [23SE]

———end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), consideration of conference report (H. Res. 794)—same-day consideration (H. Res. 785), H7509-H7514 [23SE]

———end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), motion to instruct conferees, H6101-H6104 [20JY], H6859-H6865 [8SE], H7399-H7404 [22SE]

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

———repeal and replace with a flat tax (H.R. 1783), H2166 [20AP]

———repeal and replace with a flat tax (H.R. 3060), H7323-H7326 [21SE]

———require a study on eliminating Federal taxes on individuals and corporations and replacing the Federal tax code with a transaction fee-based system (H.R. 3759), H256 [3FE]

Investments: 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]

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

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

———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]

IRS: discourage payment of Federal tax collection services through a commission or as a percentage of taxes collected (H. Con. Res. 213), H7201 [15SE]

———prohibit use of funds to enter contracts with private collection companies to collect IRS debt, H7200-H7203 [15SE], E2150 [6DE]

———tax enforcement program funding, H7153 [14SE]

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

———extend the 50-percent bonus depreciation (H.R. 4128), E522 [2AP]

Kerry, Senator: budget and tax proposals, H2204 [21AP]

———characterization relative to tax plan, H8862 [8OC]

Lifetime savings accounts: create, H1744 [31MR]

Medicare: health savings accounts, H1487 [25MR]

———medical savings accounts, H368 [4FE], H1101 [16MR], H2735 [11MY], H2906 [12MY], H3405 [20MY]

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

Motion pictures: tax treatment of the motion picture industry relative to compliance with certain World Trade Organization rulings, H8657 [7OC]

Motor vehicles: clarify rules governing deductions for the donation of cars to charity, E1917 [11OC]

———encourage the acceleration, production, retail sale, and consumer use of new intelligent vehicle technology safety systems (H.R. 4931), E1470 [22JY]

———small business deductions for purchases of sport utility vehicles (SUVs), E1940 [11OC]

Native Americans: remit to certain Indian veterans amounts withheld from military basic pay for State income tax purposes for periods of time spent in active service while living on Indian land (H.R. 5275), E1860 [10OC]

Ohio: economic impact of Bush administration policies, H6106-H6111 [20JY]

Patents: limit deduction for charitable contributions of patents and similar property (H.R. 3837), E232 [25FE]

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]

———clarify treatment of self-employment for purposes of the limitation on State taxation of retirement income (H.R. 5298), E1933 [11OC]

———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]

Petroleum: gasoline tax, H1329 [23MR]

Political campaigns: define political committees and clarify when organizations described in section 527 of the Internal Revenue Code must register as political committees (H.R. 5127), E1675 [22SE]

———fundraising by certain tax-exempt nonprofit organizations, H2411 [28AP]

———increase frequency of disclosure of information by political organizations and improve linkage between Federal databases for public disclosure of election-related information (H.R. 5013), E1585 [10SE]

———permit churches and other houses of worship to engage in political campaigns (H.R. 235), H4143 [15JN], H4618 [21JN], H4733 [22JN], H5385 [8JY], H5618 [13JY], H6537 [21JY], H6983, H6984 [9SE], H7219 [15SE], H7587 [28SE]

Power resources: enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 4503), H3968, H3990-H4132, H4141, H4145 [15JN], H4178 [16JN], H4293 [17JN], E1146 [16JN], E1151, E1155, E1167, E1173 [18JN]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 4503), consideration (H. Res. 671), H3973-H3980 [15JN]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 4503), motion to recommit, H4130, H4131 [15JN]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), conference report, H2186, H2187 [20AP], H3055 [17MY], H3233 [19MY], H3608, H3609 [2JN], E206 [24FE]

———establish a Federal income tax credit for production of energy from geothermal energy resources (H.R. 4094), H2398 [27AP]

———prevent fraudulent avoidance of fuel taxes, H7345, H7346 [22SE]

———provide incentives for alternative fuels and motor vehicles powered by alternative fuels (H.R. 5078), E1615 [14SE]

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, H1044 [11MR]

Railroads: provide a credit for expenditures for the maintenance of railroad tracks of certain railroads, H8723, H8725 [7OC]

Rates, H397, H423 [10FE], H519 [24FE], H670, H671 [26FE], H710 [2MR], H931 [10MR], H1040, H1045-H1051, H1066 [11MR], H1078, H1099 [16MR], H1206 [17MR], H1233 [18MR], H1345, H1352 [23MR], H1452, H1458-H1461, H1465, H1466 [24MR], H1485, H1487, H1583-H1585 [25MR], H1630-H1636 [29MR], H1761 [31MR], H2182-H2186 [20AP], H2204, H2252 [21AP], H3725 [3JN], H4896, H4898, H4909-H4921 [24JN], H5172 [6JY], H5200 [7JY], H5464 [9JY], H5643 [13JY], H6544-H6550 [21JY], H6561, H6562 [22JY], H7308, H7311 [21SE], H7419 [22SE], H7841 [29SE], H10003 [19NO], E317 [8MR], E341 [11MR]

Real estate: nonrecognition of gain on certain real property involuntarily converted through eminent domain without regard to whether such property is replaced (H.R. 4603), E1152 [18JN]

Recycling: provide tax incentives to encourage manufacturers of computer and television equipment to operate environmentally sound recycling program for consumers discarding equipment (H.R. 4553), E1102 [14JN]

Republican Party: national agenda, H252 [3FE], H3020 [17MY], H5785-H5788 [14JY], H7041, H7045 [13SE], H7079 [14SE], H7247 [21SE], H7450 [23SE], H9966 [18NO]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 25), H2361-H2367 [22AP], H2797-H2805 [11MY], H7556-H7563 [23SE]

———repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 4168), H7377-H7380 [22SE], H7449, H7451 [23SE]

Securities: 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 (H.R. 3806), E194 [24FE]

Senior citizens: allow seniors with Social Security and pension income to file income tax form 1040S without regard to amount of interest or taxable income (H.R. 4109), H3648-H3654 [2JN]

Small business: improve access and choice relative to employee health care, E761 [5MY]

———improve access and choice relative to employee health care (H.R. 660), H114 [27JA], H2735, H2737 [11MY], H2820, H2895 [12MY], H2923 [13MY]

———improve access and choice relative to employee health care (H.R. 4281), H2818 [12MY], H2951-H2986 [13MY], E876 [17MY], E891 [18MY]

———improve access and choice relative to employee health care (H.R. 4281), consideration (H. Res. 638), H2822-H2829 [12MY]

———improve access and choice relative to employee health care (H.R. 4281), motion to recommit, H2984-H2986 [13MY]

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

———provide subsidies to encourage small employers to offer affordable health coverage to their employees through qualfied health pooling arrangements (H.R. 4356), H2975 [13MY], E843 [14MY]

Social Security: benefits, H2717 [6MY], H3176-H3180 [18MY]

———evaluation of Bush administration proposals, H6732 [7SE]

———improve the administration of unemployment taxes and benefits (H.R. 3463), H5669-H5672 [14JY]

———payroll taxes, H3589-H3593 [1JN]

———provide additional safeguards for certain beneficiaries with representative payees (H.R. 743), Senate amendment, H443-H465 [11FE]

———provide additional safeguards for certain beneficiaries with representative payees (H.R. 743), consideration of Senate amendment (H. Res. 520), H438-H443 [11FE]

———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]

———remedies to preserve benefits proposed by FRS, H635, H636, H687 [26FE]

———repeal tax increase on benefits (H.R. 434), H709 [2MR]

———solvency, H1328 [23MR], H1375, H1458 [24MR], H1503 [25MR], H1733-H1737 [30MR], H1763 [31MR], H2194 [20AP], H2247-H2250, H2253 [21AP], H2471-H2475 [28AP], H2717 [6MY], H3176-H3180 [18MY], H6885-H6889 [8SE]

———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, H463 [11FE]

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

———modify taxation of arrow components (H.R. 5394), H10915-H10917 [6DE]

———modify taxation of imported archery products, H4407 [17JN]

Surface Mining Control and Reclamation Act: make technical changes and resolve certain issues beneficial to coal miners (H.R. 4529), consideration (H. Res. 672), H3968-H3973 [15JN]

Tax Relief, Simplification, and Equity Act: extend certain expiring tax benefits, H6101-H6104 [20JY]

Tobacco products: treatment of cigar manufacturers, E1852 [10OC]

Transportation: program funding relative to minimum rate of return for donor States, H1803, H1805 [1AP], H2078, H2079 [2AP]

———restructure ethanol tax incentive from an excise tax exemption to an excise tax credit, H1805 [1AP]

Tyco International, Ltd.: avoidance of U.S. income tax by reincorporating in a foreign country, H1375 [24MR]

U.N.: provide for tax-exempt financing of facilities (H.R. 3766), E118 [4FE]

Unemployment: level, H896 [9MR]

Veterans: allow a credit for businesses who employ veterans (H.R. 5080), E1630 [15SE]

Virgin Islands: residency requirements for tax liability, H10916, H10917 [6DE], E1950 [11OC]

World Trade Organization: resolve disparate treatment of direct and indirect taxes (H. Res. 705), H5672-H5675 [14JY]

YMCA: clarify tax status of retirement fund (H.R. 5365), H10042-H10044 [19NO]

Remarks in Senate

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

Agriculture: evaluation of Bush administration, S8141-S8145 [15JY], S9996 [30SE]

Alternative minimum tax: extend relief and index such relief for inflation (H.R. 4227), S5021 [6MY], S5047 [7MY]

American Jobs Creation Act: recusal by Senator Kohl from votes due to conflict of interest, S11033 [10OC]

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

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, S6955-S6965 [17JN]

Armed Forces: allow tax credit to businesses who employ members of the National Guard or Ready Reserve, S10402 [5OC], S10791-S10793, S10799, S10801-S10807 [8OC], S10962-S10969 [9OC], S11012, S11025-S11029, S11033, S11034, S11039-S11045, S11047, S11060-S11063, S11084 [10OC], S11195-S11202, S11219, S11304 [11OC]

———clarify treatment of differential wage payments made to employees called to active military duty (S. 2858), S9938 [29SE]

———coordinate employer rights under the Uniformed Services Employment and Reemployment Rights Act with the Internal Revenue Code, S6720 [14JN]

———coordinate rights under the Uniformed Services Employment and Reemployment Rights Act with other Federal laws (S. 2448), S5806, S5891 [19MY]

———provide additional relief for members of and their families (S. 2419), S5475-S5477 [13MY]

———provide for a refundable wage differential credit for activated military reservists (S. 2309), S4048 [8AP]

———treatment of combat pay relative to earned income tax credit (S. 2942), S10746 [7OC]

———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 individuals called to active duty for an extended period (H.R. 1779), S11222 [11OC]

———waive early withdrawal penalty for distributions from qualified retirement plans to individuals called to active duty for an extended period (H.R. 1779), unanimous-consent agreement, S11068 [10OC]

———waive early withdrawal penalty for distributions from qualified retirement plans to individuals called to active duty for an extended period (S. 2375), S4769 [3MY]

———waive early withdrawal penalty for distributions from qualified retirement plans to individuals called to active duty for an extended period (S. 2474), S6093 [21MY]

Budget: allocation of funds, S581-S587 [4FE]

———deficit, S2617 [11MR], S3397-S3407 [31MR]

———eliminate reconciliation instructions in budget resolution directing Committee on Finance (Senate) to produce mandatory savings, S2518-S2525 [10MR], S2696 [11MR]

———eliminate Social Security survivor benefit plan offset through reducing the levels of tax cuts and closing certain tax loopholes, S2658, S2659 [11MR]

———evaluation of Bush administration proposals, S531-S537 [3FE], S581-S584 [4FE], S678 [6FE], S1873-S1877 [27FE], S2407-S2410 [9MR]

———increase funding for education, veterans, homeland security and other domestic priorities by closing tax loopholes, improving tax enforcement, and reducing levels of tax cuts, S2627-S2629, S2646 [11MR]

———increase Pell Grant funding through closing of certain tax loopholes, S2635-S2638, S2647 [11MR]

———reduce level of tax cuts and apply savings to establish a Social Security reserve fund, S2532-S2537 [10MR]

———reduce level of tax cuts and apply savings to firefighters grant programs, S2272 [8MR], S2606-S2611, S2640, S2641 [11MR]

———reduce level of tax cuts and apply savings to homeland security programs funding, S2631-S2635, S2647 [11MR]

———reduce level of tax cuts and apply savings to law enforcement programs, S2611-S2615, S2643, S2687 [11MR]

———reduce level of tax cuts and apply savings to promote job creation, discourage outsourcing of jobs to foreign countries, and provide adjustment assistance for dislocated workers, S2592-S2606, S2640, S2687 [11MR]

———reduce level of tax cuts or close certain tax loopholes and apply savings to Indian Health Service clinical services funding, S2650, S2651 [11MR]

———reinstate pay-as-you-go requirement, S2510-S2516, S2518 [10MR], S5334, S5335 [12MY], S11404 [17NO]

Bush, President: evaluation of administration, S3052-S3055 [24MR], S3523-S3525 [1AP], S8495-S8498 [21JY], S8643 [22JY], S9252-S9257 [15SE]

Business and industry: accelerate phase in of corporate rate deduction for domestic manufacturers, S2212-S2215 [4MR]

———extend special carryback of certain net operating losses to losses for additional years, S2852 [22MR]

———formula used to calculate the financial statement limitation for computing the amount of permanently reinvested earnings eligible for repatriation, S11036 [10OC]

———limit amount of deferred foreign sales corporation income that can be repatriated at a lower rate, S4861-S4868, S4883, S4884 [5MY]

———promote simplification and fairness in the administration and collection of sales and use taxes (S. 1736), S4669 [29AP], S11627 [19NO]

———provide for a manufacturer's jobs credit, S4753 [3MY]

———provide for a manufacturer's jobs credit (S. 2155), S2024 [3MR]

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

———remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 4520), S8150-S8178, S8199, S8217-S8221 [15JY], S8402 [16JY], S9519 [22SE], S9558 [23SE], S10394, S10402, S10410 [5OC], S10547 [6OC]

———remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 4520), conference report, S10624 [7OC], S10791-S10793, S10795-S10807, S10815, S10816 [8OC], S10928-S10932, S10934-S10945, S10957-S10960, S10962-S10978 [9OC], S11012, S11019-S11045, S11047-S11050, S11052-S11055, S11060-S11063, S11084-S11087 [10OC], S11191-S11222, S11235, S11237, S11243, S11244, S11246, S11249, S11303 [11OC]

———remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 4520), conference report—unanimous-consent agreement, S11068 [10OC]

———remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 4520), unanimous-consent agreement, S8104, S8105 [14JY]

———repeal extraterritorial income exclusion and simplify rules for U.S. businesses operating abroad (S. 1475), S10957 [9OC]

———repeal foreign sales corporation/extraterritorial income (FSC/ETI) tax program and replace with corporate rate deduction for domestic manufacturers, S10957-S10960 [9OC], S11194 [11OC]

———repeal foreign sales corporation/extraterritorial income (FSC/ETI) tax program and replace with corporate rate deduction for domestic manufacturers (S. 1637), S2025-S2102, S2171-S2173 [3MR], S2188-S2218 [4MR], S2827 [12MR], S2839, S2842-S2846, S2848-S2853, S2936, S2937 [22MR], S2947, S2963-S2982 [23MR], S3052-S3055, S3060-S3076, S3082-S3092, S3116, S3117 [24MR], S3205-S3207 [26MR], S3269, S3288, S3289 [29MR], S3321 [30MR], S3389 [31MR], S3520, S3521, S3525, S3526, S3527 [1AP], S3738-S3741, S3766-S3768, S3774-S3777 [6AP], S3870, S3888, S3891-S3895, S3907-S3909, S3912-S3914 [7AP], S3964, S4009, S4059, S4060 [8AP], S4143 [20AP], S4446, S4448, S4449 [28AP], S4679 [29AP], S4732-S4734, S4737-S4760 [3MY], S4779, S4781, S4787, S4805-S4822 [4MY], S4854, S4861-S4885, S4888-S4898 [5MY], S4941, S4982-S4987 [6MY], S5031, S5038, S5044 [7MY], S5184-S5220 [11MY], S5242, S5361-S5363 [12MY], S5739 [19MY], S5897 [20MY], S7740 [7JY], S7901 [9JY], S7941 [12JY], S7951 [13JY], S8985 [9SE]

———repeal foreign sales corporation/extraterritorial income (FSC/ETI) tax program and replace with corporate rate deduction for domestic manufacturers (S. 1637), cloture motion, S5045-S5047 [7MY], S5051, S5054-S5056, S5059 [10MY], S5172, S5179-S5184 [11MY]

———repeal foreign sales corporation/extraterritorial income (FSC/ETI) tax program and replace with corporate rate deduction for domestic manufacturers (S. 1637), motion to recommit, S2958-S2963, S2982-S2984 [23MR], S3062-S3066 [24MR], S3628 [5AP]

———repeal foreign sales corporation/extraterritorial income (FSC/ETI) tax program and replace with corporate rate deduction for domestic manufacturers (S. 1637), unanimous-consent agreement, S1972 [2MR], S2072 [3MR], S2851, S2853 [22MR], S4008 [8AP], S4795 [4MY], S5167 [10MY], S8104, S8105 [14JY]

———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]

———replace manufacturers' deduction based on domestic production with manufacturing employers' credit based on payroll taxes, S4793 [4MY], S4874-S4883, S4885 [5MY]

———restrict use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation (S. 2210), S2779-S2782 [12MR]

———restrict use of abusive tax shelters to inappropriately avoid Federal taxation, S5214-S5216 [11MY]

———treatment of automatic fire sprinkler systems (S. 2860), S9940 [29SE]

———treatment of certain business aircraft, S10976, S10977 [9OC]

———treatment of certain business expenses, S10976, S10977 [9OC]

———treatment of certain engineering and architectural services income, S5200 [11MY]

———treatment of certain offshore corporations and qualified production activities income, S5194-S5199 [11MY]

———treatment of companies that manufacture products in foreign countries, S2101 [3MR]

———treatment of interest on certain borrowing, S3090 [24MR]

CBO: analysis of budget estimates, S8929 [8SE]

Charities: provide incentives for charitable contributions by individuals and businesses (H.R. 7), S2948-S2952 [23MR], S9412-S9414 [21SE]

———provide incentives for charitable contributions by individuals and businesses (H.R. 7), unanimous-consent request, S2951 [23MR]

Children and youth: treatment of children's unearned income, under a certain age, relative to their parent's income tax rate, S5207, S5208 [11MY]

Committee on Finance (Senate): tribute to staff for efforts on S. 1637, Jumpstart Our Business Strength (JOBS) Act, S5218 [11MY]

Committee on Governmental Affairs (Senate): authorize production of records by the Permanent Subcommittee on Investigations (S. Res. 350), S4850 [4MY]

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]

Computers: incentives to ensure timely and equitable access to the Internet over current and future generations of broadband capability, S4896 [5MY], S5209 [11MY]

———treatment of voice services over the Internet, S4661, S4662 [29AP]

Congress: access to IRS facilities and tax returns by certain Members or their designees, S11715-S11723, S11729-S11731, S11733, S11744, S11746, S11757, S11759, S11760, S11763, S11795 [20NO], S11849 [24NO], S11858 [7DE]

———accomplishments of the 108th Congress, S6052, S6249 [21MY], S7881 [9JY], S11055-S11060 [10OC], S11336 [16NO], S11442 [18NO]

———drafting of tax legislation by appropriate committees, S11795 [20NO]

———impact of partisanship, S7881 [9JY]

Conservation of energy: provide a credit for production of water and energy efficient appliances (S. 2655), S8131 [14JY]

———provide incentives to reduce energy consumption (S. 2311), S4050 [8AP]

Convention on Taxation With Japan: ratification, S2295 [8MR], S2461 [9MR]

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

Corporations: prevent corporations from avoiding the U.S. income tax by reincorporating in a foreign country, S3740 [6AP]

Cost of Government Day: observance, S7734 [7JY]

Courts: clarify tax treatment of attorney's fees and costs paid by those receiving settlements for unlawful discrimination, S11036 [10OC]

Dept. of Defense: military operations in Iraq funding, S581 [4FE]

———require registration of contractors' taxpayer identification numbers in the Central Contractor Registry database (S. 2383), S4912-S4914 [5MY]

Dept. of Homeland Security: award research and equipment grants, provide tax credit for employers hiring workers to replace employees receiving first responder training, and provide school-based mental health training (S. 2459), S5956-S5958 [20MY]

———first responders funding through reductions in tax cuts, S8996-S9003 [9SE]

Dept. of Labor: GAO report on trade adjustment assistance reform implementation, S10429 [5OC]

Dept. of the Treasury: awarding of Federal contract to KPMG LLP to perform internal audits of financial statements, S8463 [20JY]

Dept. of Veterans Affairs: increase veterans medical care funding through closing of certain tax loopholes, S2530 [10MR]

Disabled: allow a tax credit for the purchase of hearing aids (S. 2055), S722 [9FE]

Disasters: allow withdrawals from individual retirement plans without penalty by individuals within natural disaster areas determined by the President occurring in 2004 (S. 2835), S9614 [23SE]

———exclude from gross income certain hazard mitigation assistance (H.R. 5206), S11797 [20NO]

———exclude from gross income certain hazard mitigation assistance (S. 2886), S10368 [4OC], S11797 [20NO]

Ecology and environment: allow a credit for expenditures to remediate contaminated sites (S. 2926), S10725 [7OC]

———exclude from unrelated business taxable income the gain or loss on the sale or exchange of certain brownfield sites, S5208, S5209 [11MY]

———extend expensing of environmental remediation costs (S. 2394), S5044 [7MY]

———extend financing of the Superfund program by reinstating certain excise taxes, S2615-S2620, S2638, S2644 [11MR]

———provide for a brownfields demonstration program for qualified green building and sustainable design projects, S4894 [5MY]

Economic Growth and Tax Relief Reconciliation Act: extend marriage penalty relief provisions (S. 2093), S1309 [12FE]

———repeal sunset and make permanent deduction for qualified tuition and related expenses (S. 2048), S541 [3FE]

Economy: evaluation of Bush administration, S3391 [31MR], S5176-S5179 [11MY], S5563-S5566 [18MY], S5735 [19MY], S6826-S6828 [16JN], S9406 [21SE], S10795, S10810 [8OC], S11281 [11OC], S11399-S11418 [17NO]

———national objectives priority assignments, S16 [20JA], S80-S83 [21JA], S227 [26JA], S351 [2FE], S762 [10FE], S959-S964 [11FE], S2186 [4MR], S2286-S2290 [8MR], S2389-S2392, S2396-S2398, S2399-S2403 [9MR], S3052-S3055 [24MR], S3555 [1AP], S3619-S3622 [2AP], S3730-S3732 [5AP], S3742-S3745, S3778-S3780 [6AP], S3873, S3875 [7AP], S4116-S4118 [20AP], S4782-S4784 [4MY], S5176-S5179 [11MY], S5735, S5739 [19MY], S6387, S6388, S6390-S6394 [3JN], S6476-S6478 [4JN], S6826-S6828 [16JN], S7530 [6JY], S7691-S7697 [7JY], S7776-S7778 [8JY], S8433 [20JY], S8825-S8827, S8842 [7SE], S9059-S9061 [10SE], S9271-S9273 [15SE], S9401-S9404 [21SE], S9480-S9486 [22SE], S10416 [5OC], S10472 [6OC], S10770-S10774, S10800 [8OC], S10955 [9OC], S11246-S11249, S11250, S11272-S11274 [11OC]

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

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

Education: expand the Hope Scholarship and Lifetime Learning Credits (S. 2087), S1296 [12FE]

———increase deduction for teacher classroom supplies, S2982 [23MR]

———increase deduction for teacher classroom supplies and expand to include qualified professional development expenses, S9570 [23SE]

———increase the Hope Scholarship Credit, S2648 [11MR]

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

———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]

———reduce special allowance for loans from the proceeds of tax-exempt issues and provide additional loan forgiveness for teachers who teach mathematics, science, or special education (S. 2877), S10071 [30SE]

Electric power: alternative energy production tax credit, S9558 [23SE], S11034 [10OC]

———extend the credit for producing electricity from certain renewable resources to include landfill gas, S5209 [11MY]

Electronic commerce: extend the moratorium on the taxation of Internet and interactive computer service commerce, S4403, S4404, S4419 [27AP], S4453-S4466, S4468-S4471 [28AP], S4647, S4667, S4668 [29AP]

———extend the moratorium on the taxation of Internet and interactive computer service commerce (S. 2084), S1295 [12FE]

———extend the moratorium on the taxation of Internet and interactive computer service commerce (S. 2348), S4379 [26AP], S4443 [27AP]

———make permanent the moratorium on the taxation of Internet and interactive computer service commerce (S. 150), S4402-S4422 [27AP], S4453-S4466, S4468-S4471, S4479-S4484 [28AP], S4630, S4635-S4647, S4651, S4655-S4659, S4661-S4671 [29AP], S4991 [6MY], S9068 [10SE], S11626, S11627 [19NO], S11670-S11674, S11678 [20NO]

———make permanent the moratorium on the taxation of Internet and interactive computer service commerce (S. 150), corrections in enrollment (S. Con. Res. 146), S11398 [17NO]

———make permanent the moratorium on the taxation of Internet and interactive computer service commerce (S. 150), motion to proceed, S4333 [22AP], S4337-S4339, S4345-S4367 [26AP], S4390-S4402 [27AP]

———make permanent the moratorium on the taxation of Internet and interactive computer service commerce (S. 150), unanimous-consent agreement, S4367 [26AP]

Employment: allow self-employed individuals to deduct health insurance costs in computing self-employment taxes (S. 2433), S5610 [18MY]

———eliminate tax subsidies for outsourcing of jobs, S10410 [5OC], S11029 [10OC]

———eliminate tax subsidies for outsourcing of jobs and provide assistance and improve the health care tax credit for certain displaced workers (S. 2531), S6894 [16JN]

———extend the work opportunity credit and the welfare-to-work credit, S2216 [4MR]

———impact of tax cuts, S3907-S3909, S3912-S3914 [7AP]

———modify the work opportunity credit and the welfare-to-work credit, S2981 [23MR]

———prohibit the double taxation of telecommuters and others who work at home (S. 2785), S9036 [9SE]

European Union: tariffs on U.S. exports of agricultural, manufacturing, and timber products, S3061, S3062, S3072-S3076 [24MR], S3520, S3525 [1AP]

Families and domestic relations: permanently extend certain income tax rate brackets (H.R. 4275), S5554 [17MY], S5727 [18MY]

———permanently extend the increased standard deduction and certain income tax rate bracket expansions for married taxpayers filing joint returns (H.R. 4181), S4722 [29AP], S4727 [3MY]

———provide additional protections for recipients of the earned income tax credit (S. 2947), S10848 [8OC]

Federal-State relations: allow a deduction for State and local sales taxes in lieu of State and local income taxes, S3061 [24MR], S8985 [9SE]

Financial institutions: encourage a strong community-based banking system (S. 2220), S2862 [22MR]

Firearms: provide a nonrefundable credit for individuals who purchase a residential safe storage device for firearms (S. 2966), S10860 [8OC]

———treatment of certain sniper weapons, S6480 [4JN]

———treatment of certain sniper weapons (S. 429), S3604 [2AP]

Fish and fishing: expand income averaging to include the trade or business of fishing, S2102 [3MR]

Foreign investments: 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]

Health: eliminate price cap applicable to purchase of influenza vaccines and establish a tax credit to encourage vaccine production capacity (S. 2997), S11497 [18NO]

———improve access to affordable health insurance through closing of certain tax loopholes, S2624-S2626, S2645 [11MR]

———improve the health coverage tax credit (S. 2935), S10733 [7OC]

———protection of enrollees in managed care plans and HMO's (S. 2083), S1294 [12FE]

Housing: replace recapture bond provisions of low-income housing tax credit program (S. 2689), S8475 [20JY]

Income: assist low-income taxpayers in preparing and filing tax returns and increase protections against certain refund anticipation loan providers (S. 685), S7416 [24JN]

———income forecast method applications, S5206, S5207 [11MY]

———repeal scheduled restrictions in the child tax credit, marriage penalty relief, and certain tax brackets (S. 2376), S4839 [4MY]

———repeal scheduled restrictions in the child tax credit, marriage penalty relief, and certain tax brackets (S. 2376), star print, S5047 [7MY]

Insurance: allow a refundable credit for the purchase of private health insurance (S. 2893), S10442 [5OC]

———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]

Internal Revenue Code: end certain abusive tax practices and provide tax relief and simplification (H.R. 1308), conference report, S9560-S9580 [23SE], S9670 [24SE]

———extend certain expiring provisions, S2845 [22MR], S3063 [24MR]

———extend certain expiring provisions (S. 1896), S689 [6FE]

Internet: treatment of broadband access, S4347, S4348 [26AP]

Internet Tax Freedom Act: extend certain grandfather provisions, S4657, S4662-S4666 [29AP]

———require a GAO study on the impact on State and local governments and on broadband deployment, S4658 [29AP]

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

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

———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 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]

Iron and steel industry: extend certain credits to new coke facilities to encourage their construction, S5205 [11MY]

IRS: continuation of Free File Program, S5890 [19MY]

———improve and simplify compliance with internal revenue laws, S4010 [8AP]

———provide fairness in tax collection procedures, improve administrative efficiency and confidentiality, and reform penalty and interest provisions, S5890 [19MY]

———provide fairness in tax collection procedures, improve administrative efficiency and confidentiality, and reform penalty and interest provisions (S. 882), S5848-S5891 [19MY], S7416 [24JN]

Jumpstart Our Business Strength (JOBS) Act: strike provisions relating to energy tax incentives, S5186-S5193 [11MY], S5362 [12MY]

Kerry, Senator: budget and tax proposals, S2683 [11MR]

Lawyers and attorneys: application of excise tax to excessive attorney fees for legal judgments, settlements, or agreements that operate as a tax, S5774, S5778-S5784 [19MY]

Mining and mineral resources: reauthorize collection of reclamation fees, revise abandoned mine reclamation program, promote remining, and authorize Office of Surface Mining to collect black lung excise tax (S. 2049), S541 [3FE]

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

———treatment of certain qualified mortgages held by a real estate mortgage investment company or a grantor trust (S. 2422), S5480, S5481 [13MY]

Motion pictures: tax treatment of the motion picture industry relative to compliance with certain World Trade Organization rulings, S11205 [11OC]

Motor vehicles: clarify rules governing deductions for the donation of cars to charity, S5209 [11MY]

———treatment of vehicles defined as off-highway vehicles, S11213 [11OC]

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

National Guard: improve credit for National Guard and Reserve employees and provide a credit for those replacing National Guard and Reserve employees called to active military duty, S5200-S5204 [11MY]

National objectives: priority assignments, S2066-S2068 [3MR], S6825 [16JN]

Native Americans: allow issuance of tax credit bonds for Indian tribal prison facility funding (S. 2919), S10714-S10716 [7OC]

———regulate Indian tribal governments under the same rules and procedures that apply to Federal, State, and local governments relative to establishment and maintenance of employee benefit plans (S. 2831), S9533 [22SE]

No Child Left Behind Act: increase funding through closing of certain tax loopholes, S2469-S2492 [10MR]

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]

———improve portability of retirement savings and expand pension coverage and savings opportunities (S. 1912), S298 [28JA]

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

Petroleum: credit the Highway Trust Fund with the full amount of fuel taxes and combat fuel tax evasion, S11024 [10OC]

Political campaigns: comparison of Vice President Cheney and Senator Edwards relative to war on terror and economy, S10473, S10474-S10476 [6OC]

———define political committees and clarify when organizations described in section 527 of the Internal Revenue Code must register as political committees (S. 2828), S9527-S9530 [22SE]

———reform system of public financing of Presidential elections (S. 1913), S579 [4FE]

Power resources: enhance energy conservation, research, and development and provide for security and diversity in the energy supply, S4406-S4416, S4421 [27AP], S4465, S4479-S4481 [28AP], S4635-S4644 [29AP], S4991 [6MY]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 4503), S6876 [16JN]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), conference report, S73 [21JA], S341 [2FE], S2846-S2848 [22MR], S4860 [5MY], S5063, S5067 [10MY], S5942 [20MY]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (S. 1005), S3076-S3081 [24MR]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (S. 2095), S1271, S1413 [12FE], S2952-S2954 [23MR], S3732 [5AP], S3992 [8AP], S4284 [22AP], S4868, S4869 [5MY], S5058 [10MY], S5178 [11MY], S5461-S5463 [13MY], S5560-S5562 [18MY], S5738, S5770 [19MY], S5896 [20MY], S6252 [21MY], S6302 [2JN], S8827 [7SE], S9056 [10SE], S9268, S9274 [15SE]

———provide incentives for alternative fuels and motor vehicles powered by alternative fuels (S. 2914), S10708 [7OC]

Protocol Amending Tax Convention With Barbados: ratification, S11125 [10OC]

Protocol Amending Tax Convention With the Netherlands: ratification, S11436 [17NO], S11478 [18NO]

Rates, S1875 [27FE], S2264-S2274, S2276, S2285-S2291 [8MR], S2380-S2384, S2396-S2398, S2399-S2403, S2424-S2429, S2462-S2464 [9MR], S2498-S2504, S2516 [10MR], S2634, S2692 [11MR], S3402, S3405-S3407 [31MR], S4116, S4117 [20AP], S6387, S6388, S6390-S6394 [3JN], S8219 [15JY], S9486 [22SE], S10800 [8OC], S11356 [16NO], S11465-S11468 [18NO]

Real estate: allow a deduction for premiums on mortgage insurance (S. 846), S2215 [4MR]

Republican Party: national agenda, S3288 [29MR]

Research: extend and modify research credit, S2074-S2076, S2080, S2081, S2087 [3MR], S2216 [4MR]

———permanently extend research credit and adjust the alternative incremental credit rates (S. 664), S2075 [3MR]

Safe, Accountable, Flexible, and Efficient Transportation Equity Act: inclusion of certain tax provisions, S1242, S1243 [12FE]

Safety: provide credit to certain agriculture-related businesses for cost of protecting certain chemicals (S. 2872), S10069 [30SE]

Senate: establish point of order against any legislation that increases individuals affected by alternative minimum tax, S2630, S2646 [11MR]

Senior citizens: allow seniors with Social Security and pension income to file income tax form 1040S without regard to amount of interest or taxable income (S. 2502), S6456 [3JN]

———treatment of continuing care retirement communities, S5890, S5891 [19MY]

Ships and vessels: allow the use of completed contract method of accounting in the case of certain long-term naval vessel construction contracts (H.R. 1479), S6251 [21MY]

Small business: allow employers a tax credit for costs paid or incurred for employee health insurance expenses (S. 2359), S4502 [28AP]

———expand the availability of the cash method of accounting for small businesses (S. 2675), S8237 [15JY]

———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 small business health tax credit (S. 2245), S3215 [26MR]

———provide an economic stimulus (S. 2767), S8755-S8757 [22JY]

———provide subsidies to encourage small employers to offer affordable health coverage to their employees through qualified health pooling arrangements, S9544 [23SE]

———update optional methods for computing self-employment net earnings (S. 2326), S4226 [21AP]

Small businesses: protect certain small businesses from tax hikes on upper incomes, S2666, S2667 [11MR]

Social Security: improve the administration of unemployment taxes and benefits (H.R. 3463), S8804 [22JY]

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

———modify taxation of arrow components (H.R. 5394), S12029 [8DE]

Tobacco products: combat illicit trafficking of tobacco products (S. 2642), S8032 [13JY]

———ensure collection of all cigarette taxes (S. 1177), S104 [21JA]

———increase funding for research, disease control, wellness, and tobacco cessation and preventative health efforts through an increase in cigarette and other tobacco excise taxes, S2621-S2623, S2645 [11MR]

Transportation: extend authorization for use of Highway Trust Funds and add the volumetric ethanol excise tax, S3957 [7AP]

———extend authorization for use of Highway Trust Funds and add the volumetric ethanol excise tax (S. 2110), S1525 [24FE]

———program funding relative to minimum rate of return for donor States, S356, S359 [2FE], S552, S553 [4FE], S704-S708, S710 [9FE], S1001, S1002 [11FE], S1196, S1197, S1199-S1206 [12FE]

———use of general revenues to finance Federal-aid highways, highway safety programs, and transit programs, S354, S356 [2FE], S551, S552 [4FE], S710 [9FE], S1198, S1256, S1257 [12FE]

Treaties and agreements: removal of injunction of secrecy, S8400 [16JY], S9144 [13SE]

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

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

Veterans: health care funding through reductions in certain tax cuts for upper-income individuals, S2411-S2423 [9MR]

YMCA: clarify tax status of retirement fund (H.R. 5365), S11621 [19NO], S11863 [7DE]

Reports

CBO Figures Indicate Lower Revenues, Not Higher Spending, Account for the Large Deficit: Center on Budget and Policy Priorities, H240 [28JA]

Federal Laws in Which Marital Status Is a Factor in Determining Benefits, Rights, and Privileges: Dayna K. Shah, GAO, H3476-H3492 [20MY]

Incentives to Employers of Members of the Reserve Components: Dept. of Defense, S11199 [11OC]

Restoration of the IRS Sales Tax Deduction Should Be One of Texas' Main Priorities in Congress: Carole K. Rylander, Texas Comptroller's Office, H2831 [12MY]

Reports filed

Allow Federal Civilian and Military Retirees To Pay Health Insurance Premiums on a Pretax Basis and Allow a Tax Deduction for TRICARE Supplemental Premiums: Committee on Government Reform (House) (H.R. 1231) (H. Rept. 108-585), H5330 [7JY]

American Jobs Creation Act: Committee of Conference (H.R. 4520) (H. Rept. 108-755), H8856 [7OC]

———Committee on Ways and Means (House) (H.R. 4520) (H. Rept. 108-548), H4286 [16JN]

Consideration of Conference Report on H.R. 1308, Working Families Tax Relief Act: Committee on Rules (House) (H. Res. 794) (H. Rept. 108-699), H7574 [23SE]

Consideration of Conference Report on H.R. 4520, American Jobs Creation Act: Committee on Rules (House) (H. Res. 830) (H. Rept. 108-762), H8856 [7OC]

Consideration of H.R. 4181, Permanently Extend the Increased Standard Tax Deduction and Certain Income Tax Rate Bracket Expansions for Married Taxpayers Filing Joint Returns: Committee on Rules (House) (H. Res. 607) (H. Rept. 108-470), H2405 [27AP]

Consideration of H.R. 4227, Middle-Class Alternative Minimum Tax Relief Act: Committee on Rules (House) (H. Res. 619) (H. Rept. 108-477), H2547 [4MY]

Consideration of H.R. 4275, Permanently Extend Certain Income Tax Rate Brackets: Committee on Rules (House) (H. Res. 637) (H. Rept. 108-483), H2814 [11MY]

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]

Consideration of H.R. 4281, Small Business Health Fairness Act: Committee on Rules (House) (H. Res. 638) (H. Rept. 108-484), H2814 [11MY]

Consideration of H.R. 4359, Child Credit Preservation and Expansion Act: Committee on Rules (House) (H. Res. 644) (H. Rept. 108-496), H3093 [17MY]

Consideration of H.R. 4503, Energy Policy Act: Committee on Rules (House) (H. Res. 671) (H. Rept. 108-539), H3962 [14JN]

Consideration of H.R. 4520, American Jobs Creation Act: Committee on Rules (House) (H. Res. 681) (H. Rept. 108-549), H4286 [16JN]

Consideration of Senate Amendment to H.R. 743, Social Security Protection Act: Committee on Rules (House) (H. Res. 520) (H. Rept. 108-417), H433 [10FE]

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

Highway Reauthorization Tax Act: Committee on Ways and Means (House) (H.R. 3971) (H. Rept. 108-444), H1369 [23MR]

Jumpstart Our Business Strength (JOBS) Act: Committee on Finance (Senate) (S. 1637), S4023 [8AP]

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

Nomination of John O. Colvin To Be U.S. Tax Court Judge: Committee on Finance (Senate), S5949 [20MY]

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]

PILT and Revenue Refuge Sharing Permanent Funding Act: Committee on Energy and Natural Resources (Senate) (S. 511) (S. Rept. 108-361), S9812 [28SE]

Same-Day Consideration of Consideration of Conference Report on H.R. 1308, Tax Relief, Simplification, and Equity Act: Committee on Rules (House) (H. Res. 731) (H. Rept. 108-620), H6126 [20JY]

———Committee on Rules (House) (H. Res. 739) (H. Rept. 108-629), H6555 [21JY]

Same-Day Consideration of H. Res. 794, Consideration of Conference Report on H.R. 1308, Working Families Tax Relief Act: Committee on Rules (House) (H. Res. 780) (H. Rept. 108-692), H7328 [21SE]

———Committee on Rules (House) (H. Res. 785) (H. Rept. 108-695), H7441 [22SE]

Same-Day Consideration of H. Res. 830, Consideration of Conference Report on H.R. 4520, American Jobs Creation Act: Committee on Rules (House) (H. Res. 828) (H. Rept. 108-752), H8407 [6OC]

Tax Administration Good Government Act: Committee on Finance (Senate) (S. 882) (S. Rept. 108-257), S4836 [4MY]

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

Taxation Convention With Japan: Committee on Foreign Relations (Senate) (Exec. Rept. 108-9), S2301 [8MR]

Working Families Tax Relief Act: Committee of Conference (H.R. 1308) (H. Rept. 108-696), H7574 [23SE]

Resolutions by organizations

Making tax cuts permanent: Jewish Council for Public Affairs, E317 [8MR]

Resolutions of ratification

Protocol Amending Tax Convention With Barbados, S11125 [10OC]

Protocol Amending Tax Convention With the Netherlands, S11436 [17NO]

Taxation Convention With Japan, S2301 [8MR], S2462 [9MR]

Taxation Convention With Sri Lanka, S3198 [25MR]

Rulings of the Chair

Business and industry: remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 4520), H7751 [29SE]

Electronic commerce: make permanent the moratorium on the taxation of Internet and interactive computer service commerce (S. 150), S4646 [29AP]

Statements

Adoption Tax Relief Guarantee Act: Executive Office of the President, H7380 [22SE]

American Jobs Creation Act: Executive Office of the President, H4403 [17JN]

Basic Assumptions and Principles for an Alternative Budget: Congressional Black Caucus and Congressional Progressive Caucus, H241 [28JA]

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

Impact of Bush Administration Policies on African Americans: Several African Americans, E243 [26FE]

NGA Supports Reasonable Extension of the Internet Tax Freedom Act: National Governors Association, S4418 [27AP], S4640 [29AP]

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

Studies

Small Business Health Fairness Act: Beth Fritchen and Karen Bender, Mercer Risk, Finance & Insurance Consulting, Inc., H2971 [13MY]

Summaries

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

Internet Tax Ban Extension and Improvement Act (S. 2084): Michael Mazerov, Center on Budget and Policy Priorities, S4352 [26AP]

Medicare Early Access Act (H.R. 4357), E827 [12MY]

Safe, Accountable, Flexible, and Efficient Transportation Equity Act (S. 1072): Committee on Finance (Senate), S1001 [11FE], S1256 [12FE]

Tax Shelter and Tax Haven Reform Act (S. 2210), S2782 [12MR]

Tables

Accenture LTD—notes to consolidated financial statements, H4527 [18JN]

Democratic floor amendments offered to the 2005 Federal budget resolution, S3405 [31MR]

European Union tariffs on U.S. exports of agricultural, manufacturing, and timber products, S3072 [24MR]

Federal budget for 2005-2009, H1653 [30MR]

Floor amendments offered to the 2005 Federal budget resolution, S3407 [31MR]

Revisions to conference report on H. Con. Res. 95, setting forth the Federal budget for 2003-2013, S2103 [3MR]

Safe, Accountable, Flexible, and Efficient Transportation Equity Act (S. 1072): use of general revenues to finance Federal-aid highways, highway safety programs, and transit programs, S1257-S1264 [12FE]

Working Families Tax Relief Act (H.R. 1308): estimated revenue effects of conference agreement, H7517-H7519, H7521-H7523 [23SE]

Texts of

H. Res. 520, consideration of Senate amendment to H.R. 743, Social Security Protection Act, H438 [11FE]

H. Res. 607, consideration of H.R. 4181, permanently extend the increased standard tax deduction and certain income tax rate bracket expansions for married taxpayers filing joint returns, H2425 [28AP]

H. Res. 619, consideration of H.R. 4227, Middle-Class Alternative Minimum Tax Relief Act, H2555 [5MY]

H. Res. 637, consideration of H.R. 4275, permanently extend certain income tax rate brackets, H2829 [12MY]

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. 644, consideration of H.R. 4359, Child Credit Preservation and Expansion Act, H3431 [20MY]

H. Res. 671, consideration of H.R. 4503, Energy Policy Act, and H.R. 4517, U.S. Refinery Revitalization Act, H3973 [15JN]

H. Res. 672, consideration of H.R. 4529, Arctic Coastal Plain and Surface Mining Improvement Act, H3968 [15JN]

H. Res. 681, consideration of H.R. 4520, American Jobs Creation Act, H4295 [17JN]

H. Res. 705, resolve disparate World Trade Organization treatment of direct and indirect taxes, H5672 [14JY]

H. Res. 785, same-day consideration of H. Res. 794, consideration of conference report on H.R. 1308, Working Families Tax Relief Act, H7509 [23SE]

H. Res. 794, consideration of conference report on H.R. 1308, Working Families Tax Relief Act, H7514 [23SE]

H. Res. 828, same-day consideration of H. Res. 830, consideration of conference report on H.R. 4520, American Jobs Creation Act, H8651 [7OC]

H. Res. 830, consideration of conference report on H.R. 4520, American Jobs Creation Act, H8704 [7OC]

H.R. 743, Social Security Protection Act, H443-H456 [11FE]

H.R. 1057, Adoption Tax Relief Guarantee Act, H7376 [22SE]

H.R. 1528, Tax Administration Good Government Act, S6018-S6044 [20MY]

H.R. 1779, Guardsmen and Reservists Financial Relief Act, H2217 [21AP]

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

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

H.R. 3463, SUTA Dumping Prevention Act, H5669 [14JY]

H.R. 4109, Simple Tax for Seniors Act, H3649 [2JN]

H.R. 4181, permanently extend the increased standard tax deduction and certain income tax rate bracket expansions for married taxpayers filing joint returns, H2429 [28AP]

H.R. 4193, expand areas designated as renewal communities based on new census data and treat certain census tracts with low population as low-income communities for purposes of new markets tax credit, H3030 [17MY]

H.R. 4227, Middle-Class Alternative Minimum Tax Relief Act, H2561 [5MY]

H.R. 4275, permanently extend certain income tax rate brackets, H2933 [13MY]

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

H.R. 4281, Small Business Health Fairness Act, H2951-H2957 [13MY]

H.R. 4359, Child Credit Preservation and Expansion Act, H3459 [20MY]

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

H.R. 4503, Energy Policy Act, H3990-H4114 [15JN]

H.R. 4520, American Jobs Creation Act, H4306-H4347 [17JN]

H.R. 4520, Jumpstart Our Business Strength (JOBS) Act, S8281-S8399 [16JY]

H.R. 4840, Tax Simplification for America's Job Creators Act, H6475-H6477 [21JY]

H.R. 4841, Tax Simplification for Americans Act, H6483 [21JY]

H.R. 5365, clarify YMCA retirement fund tax status, H10042 [19NO]

H.R. 5394, modify taxation of arrow components, H10916 [6DE]

S. 150, Internet Tax Nondiscrimination Act, S4669 [29AP], H10025 [19NO]

S. 882, Tax Administration Good Government Act, S5848-S5890 [19MY]

S. 1637, Jumpstart Our Business Strength (JOBS) Act, S2025-S2063 [3MR], S5622-S5726 [18MY]

S. 2048, repeal Economic Growth and Tax Relief Reconciliation Act sunset provisions and make permanent deduction for qualified tuition and related expenses, S541 [3FE]

S. 2049, Abandoned Mine Reclamation Program Extension and Reform Act, S542-S545 [3FE]

S. 2055, Hearing Aid Assistance Tax Credit Act, S723 [9FE]

S. 2084, Internet Tax Ban Extension and Improvement Act, S1294 [12FE]

S. 2093, extend Economic Growth and Tax Relief Reconciliation Act marriage penalty relief provisions, S1310 [12FE]

S. 2110, Surface Transportation Extension Act, S1525-S1528 [24FE]

S. 2210, Tax Shelter and Tax Haven Reform Act, S2783-S2790 [12MR]

S. 2220, Community Savings and Investment Act, S2862 [22MR]

S. 2223, expand list of entities eligible to establish and maintain certain qualified tuition programs, S2997 [23MR]

S. 2245, Small Business Health Tax Credit Act, S3216 [26MR]

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

S. 2383, Central Contractor Registry Act, S4913 [5MY]

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. 2419, Tax Relief for Americans in Combat Act, S5477 [13MY]

S. 2422, tax treatment of certain qualified mortgages held by a real estate mortgage investment company or a grantor trust, S5481 [13MY]

S. 2459, Community Security Act, S5958-S5961 [20MY]

S. 2474, Guardsmen and Reservists Financial Relief Act, S6093 [21MY]

S. 2502, Simple Tax for Seniors Act, S6456 [3JN]

S. 2531, Keeping American Jobs at Home Act, S6895-S6898 [16JN]

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

S. 2642, Smuggled Tobacco Prevention Act, S8032-S8034 [13JY]

S. 2655, Water and Energy Efficient Appliances Act, S8131 [14JY]

S. 2689, replace recapture bond provisions of low-income housing tax credit program, S8476 [20JY]

S. 2785, Telecommuter Tax Fairness Act, S9037 [9SE]

S. 2797, Textbook Affordability Act, S9222 [14SE]

S. 2828, 527 Reform Act, S9527-S9529 [22SE]

S. 2831, Governmental Pension Plan Equalization Act, S9533 [22SE]

S. 2858, Uniformed Services Differential Pay Protection Act, S9938 [29SE]

S. 2877, Taxpayer-Teacher Protection Act, S10072 [30SE]

S. 2886, exclude from gross income certain hazard mitigation assistance, S10368 [4OC]

S. 2914, Common Sense Automobile Efficiency Act, S10708-S10713 [7OC]

S. 2919, allow issuance of tax credit bonds for Indian tribal prison facility funding, S10714 [7OC]

S. 2926, Brownfields Revitalization Act, S10725-S10727 [7OC]

S. 2935, TAA Health Coverage Improvement Act, S10735-S10738 [7OC]

S. 2947, Taxpayer Abuse Prevention Act, S10849 [8OC]

S. 2966, Child Protection and Home Safety Act, S10860 [8OC]

S. 2995, permanently extend tax deduction for college tuition expenses, S11497 [18NO]

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

S. Con. Res. 146, corrections in enrollment of S. 150, Internet Tax Nondiscrimination Act, S11398, S11435 [17NO], H10024 [19NO]

S. Res. 350, production of records by the Committee on Governmental Affairs (Senate) Permanent Subcommittee on Investigations, S4845, S4850 [4MY]