INTERNAL REVENUE SERVICE

Amendments

Depts. of Transportation and the Treasury, and independent agencies: making appropriations (H.R. 5025), H7073, H7074 [13SE], H7134, H7135, H7138, H7149, H7155, H7177, H7179 [14SE], H7196, H7199, H7200, H7203, H7207, H7235 [15SE], H7269, H7274, H7277, H7280, H7282 [21SE], H7336, H7337, H7339, H7340, H7348 [22SE]

Taxation: 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]

———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]

Analyses

American Jobs Creation Act Provisions on Deductions Relating to Domestic Production Activities Income, E1872 [11OC]

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

Appointments

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

Articles and editorials

Snookering the Taxpayers, S11849 [24NO]

Sticking It to Working Families, H7526 [23SE]

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

Bills and resolutions

Depts. of Transportation and the Treasury, and independent agencies: making appropriations (see S. 2806), S9286 [15SE] (see H.R. 5025), H6898 [8SE]

———making appropriations (H.R. 5025), consideration (see H. Res. 770), H7137 [14SE]

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

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]

Taxation: 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]

———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]

———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 (see H. Res. 731), H6127 [20JY] (see H. Res. 739), H6555 [21JY]

———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]

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

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

———make technical corrections to the Internal Revenue Code (see S. 3019), S11640 [19NO] (see H.R. 5395), H10078 [19NO]

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

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

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

———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]

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

Cloture motions

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

Conference reports

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

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

Forms

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

Letters

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]

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

Duties of Catholic politicians and voters of the Diocese of Colorado Springs, CO: Michael J. Sheridan, H4144 [15JN]

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

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

Tax treatment of children's unearned income, under a certain age, relative to their parent's income tax rate: Gary W. Domm, S5207 [11MY]

Lists

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

Motions

Depts. of Transportation and the Treasury, and independent agencies: making appropriations (H.R. 5025), H7349 [22SE]

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

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

Newsletters

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

Remarks in House

Budget: combat waste, fraud, and abuse, H1208 [17MR]

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]

Dept. of the Treasury: prohibit funding to assist in overturning district court ruling on IBM Corp., cash balance pension conversion, H7132 [14SE], H7269 [21SE]

———prohibit funding to implement revisions to OMB rules relative to competitive sourcing for Federal contracts, H7274-H7276 [21SE]

———tax law enforcement funding, H7279 [21SE]

Depts. of Transportation and the Treasury, and independent agencies: across-the-board funding reduction, H7199, H7200 [15SE]

———making appropriations (H.R. 5025), H7126, H7139-H7184 [14SE], H7195-H7211 [15SE], H7253, H7269-H7293 [21SE], H7336-H7351 [22SE], E1641, E1645 [15SE], E1652 [17SE], E1711 [24SE], E1754 [30SE]

———making appropriations (H.R. 5025), consideration (H. Res. 770), H7121-H7126 [14SE]

———making appropriations (H.R. 5025), motion to recommit, H7349, H7350 [22SE]

———making appropriations (H.R. 5025), unanimous-consent agreement, H7183 [14SE]

———making appropriations (H.R. 5025), unanimous-consent request, H7154 [14SE]

———points of order against inclusion of unauthorized projects and programs in appropriations legislation, H7131, H7135, H7140, H7141, H7143, H7145 [14SE], H7198 [15SE]

———prohibit corporations incorporated in certain foreign countries from being eligible for the award of Federal contracts, H7178, H7179 [14SE]

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

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]

Tax enforcement program: funding, H7153 [14SE]

Taxation: 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]

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

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

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

———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]

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

———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]

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

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

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

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

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

———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 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]

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

———repeal Internal Revenue Code 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]

Remarks in Senate

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

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

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]

Depts. of Transportation and the Treasury, and independent agencies: making appropriations, technical corrections, S1883, S1884 [27FE]

Free File Program: continuation, S5890 [19MY]

Political campaigns: 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]

Presidential appointments: nominations considered and confirmed en bloc, S4059 [8AP]

Public Employees Roundtable (nonprofit organization): tribute to Public Service Excellence Awards honorees, S5042 [7MY]

Taxation: 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]

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

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

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

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

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

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

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

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

———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]

———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]

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

Reports filed

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. 4520, American Jobs Creation Act: Committee on Rules (House) (H. Res. 681) (H. Rept. 108-549), H4286 [16JN]

Consideration of H.R. 5025, Depts. of Transportation and the Treasury, and Independent Agencies Appropriations: Committee on Rules (House) (H. Res. 770) (H. Rept. 108-686), H7137 [14SE]

Depts. of Transportation and the Treasury, and Independent Agencies Appropriations: Committee on Appropriations (House) (H.R. 5025) (H. Rept. 108-671), H6898 [8SE]

———Committee on Appropriations (Senate) (S. 2806) (S. Rept. 108-342), S9286 [15SE]

Nomination of Charles L. Kolbe to the IRS Oversight Board: Committee on Finance (Senate), S8473 [20JY]

Nomination of Donald L. Korb To Be IRS Chief Counsel and Dept. of the Treasury Assistant General Counsel: Committee on Finance (Senate), S3366 [30MR]

Nomination of Paul B. Jones to the IRS Oversight Board: Committee on Finance (Senate), S8473 [20JY]

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]

Working Families Tax Relief Act: Committee of Conference (H.R. 1308) (H. Rept. 108-696), H7574 [23SE]

Rulings of the Chair

Depts. of Transportation and the Treasury, and independent agencies: making appropriations (H.R. 5025), H7133, H7134, H7139, H7141, H7142, H7143, H7144, H7148, H7149, H7150, H7151, H7175, H7176, H7177 [14SE]

Taxation: remove impediments to make manufacturing, service, and high-technology businesses more competitive and productive (H.R. 4520), H7751 [29SE]

Tables

Working Families Tax Relief Act (H.R. 1308): estimated revenue effects of conference agreement, H7517-H7519, H7521-H7523 [23SE]

Texts of

H. Res. 770, consideration of H.R. 5025, Depts. of Transportation and the Treasury, and independent agencies appropriations, H7121 [14SE]

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. 1528, Tax Administration Good Government Act, S6018-S6044 [20MY]

H.R. 4109, Simple Tax for Seniors Act, H3649 [2JN]

H.R. 4520, Jumpstart Our Business Strength (JOBS) Act, S8281-S8399 [16JY]

S. 882, Tax Administration Good Government Act, S5848-S5890 [19MY]

S. 2502, Simple Tax for Seniors Act, S6456 [3JN]

S. 2675, expand the availability of the cash method of accounting for small businesses, S8238 [15JY]

S. 2828, 527 Reform Act, S9527-S9529 [22SE]

S. 2947, Taxpayer Abuse Prevention Act, S10849 [8OC]