TAXATION

Addresses

National Dialogue—The Secretary of Education's Commission on the Future of Higher Education: Senator Alexander, S13468 [13DE]

Amendments

Armed Forces: allow deduction for members serving in a combat zone for contributions to individual retirement plans even if the compensation on which contributions are based is excluded from gross income (H.R. 1499), S12868, S12871 [15NO]

Bankruptcy: amend laws (S. 256), S1810 [28FE], S1821, S1828, S1829, S1835, S1849, S1850, S1878, S1879, S1880, S1881 [1MR], S1895, S1908, S1910, S1911, S1918, S1920, S1925, S1952, S1953, S1954, S1955 [2MR], S1980, S1984, S1985, S1986, S1996, S2046, S2048, S2049 [3MR], S2074, S2085, S2086, S2097 [4MR], S2125, S2133, S2134, S2135, S2136, S2137, S2138, S2139, S2172, S2173, S2174, S2175, S2176, S2177, S2178, S2180, S2181, S2182, S2183, S2184, S2185, S2186, S2187, S2188, S2197 [7MR], S2203, S2229, S2230, S2276, S2277, S2288 [8MR], S2318, S2403 [9MR], S2463 [10MR], H1897 [12AP]

———amend laws (S. 256), consideration (H. Res. 211), H1991 [14AP]

Budget: reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), H11234, H11249 [8DE]

———reconciliation of the tax relief provisions of the concurrent resolution (S. 2020), S12938, S13034, S13035, S13036, S13037, S13038 [16NO], S13082, S13085, S13090, S13097, S13104, S13113, S13115, S13116, S13119, S13120, S13122, S13123, S13126, S13127, S13130, S13131, S13132, S13133, S13134, S13135, S13136, S13186, S13187, S13206, S13207, S13208, S13209, S13210, S13211, S13212, S13215, S13216, S13218, S13219, S13221, S13222, S13224, S13225, S13226, S13227, S13228, S13229, S13230, S13231, S13232, S13233, S13234, S13235, S13236, S13237 [17NO]

Disasters: provide for the proper tax treatment of certain disaster mitigation payments (H.R. 1134), S3601, S3605 [13AP], H2082 [14AP]

Economic Growth and Tax Relief Reconciliation Act: make repeal of estate taxes permanent (H.R. 8), H1933 [13AP]

———make repeal of estate taxes permanent (H.R. 8), consideration (H. Res. 202), H1919 [13AP]

Hurricanes: provide tax benefits for the Gulf Opportunity Zone and certain areas affected by Hurricanes Rita and Wilma (H.R. 4440), S13857 [16DE], H11923 [16DE]

———provide tax relief for the victims of Hurricane Katrina and provide incentives for charitable giving (H.R. 3768), S10141 [15SE]

———provide tax relief for the victims of Hurricane Katrina and provide incentives for charitable giving (S. 1696), S10134 [15SE]

Pensions: reform funding rules (H.R. 2830), H11708 [15DE]

———reform funding rules (S. 1783), S10905 [3OC], S12892, S12960, S13032, S13033 [16NO]

Power resources: enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), S6420, S6422, S6423 [13JN], S6460, S6463, S6496, S6578, S6580, S6586, S6587 [14JN], S6608, S6620, S6664, S6665, S6666 [15JN], S6690, S6703, S6768, S6769, S6770, S6777 [16JN], S6786, S6802, S6809, S6834, S6835, S6837, S6863, S6864, S6865, S6866, S6867, S6868 [20JN], S6878, S6899, S6904, S6934, S6936, S6937, S6938, S6950, S6957, S6958, S6959, S6960, S6974, S6975, S6976 [21JN], S6981, S6994, S6995, S6996, S7005, S7033, S7039, S7042, S7057, S7058, S7059, S7060, S7078, S7079, S7080, S7081, S7083, S7084, S7085, S7088, S7089, S7090, S7098, S7099, S7100, S7101, S7102, S7103, S7104, S7105, S7106, S7107, S7108, S7109, S7110, S7111, S7112, S7113, S7115, S7119, S7120, S7122, S7134, S7146, S7157, S7160, S7168, S7169, S7170, S7171, S7172, S7178, S7180, S7188, S7189, S7190, S7191, S7192, S7194, S7195 [22JN], S7240, S7244, S7249, S7262, S7264, S7265, S7266, S7319, S7323, S7324, S7325, S7326 [23JN], H2151 [19AP], H2321, H2325, H2335, H2340, H2343, H2344, H2347, H2365, H2367, H2368, H2370, H2372, H2373 [20AP], H2399, H2401, H2402, H2403, H2404, H2406, H2407, H2409, H2410, H2412, H2415, H2416, H2418, H2427, H2428, H2431 [21AP]

Small business: improve access and choice relative to employee health care (H.R. 525), H6497 [26JY]

Sports: ensure funding for sportfishing and boating safety programs funded out of the Highway Trust Fund (H.R. 3649), S10067, S10140 [15SE], H8116 [20SE]

Analyses

Congressional Black Caucus 2006 Budget Proposals, H1650-H1652 [17MR]

Energy Policy Act (H.R. 6) Provisions Relative to Promotion of Responsible Progress on Climate Change, S6889-S6891 [21JN]

Taxpayer Protection and Assistance Act (S. 832), S3828 [18AP], S4102-S4104 [21AP]

Appointments

Conferees: H.R. 6, Energy Policy Act, S7924 [1JY], H5809 [14JY]

Articles and editorials

Credit Card Firms Won as Users Lost, S2070 [4MR]

Credit Card Penalties, Fees Bury Debtors; Senate Nears Action on Bankruptcy Curbs, H2071-H2073 [14AP]

Energy Deficient, H6946 [28JY]

Energy Shortage, H6946 [28JY]

Erosion of Estate Tax Is a Session in Politics, H1914 [13AP]

500-Mile-Per-Gallon Solution—High Tech Cars, Arctic Drilling, New Gas Taxes—We Must Have the Will To Do It All, S7460 [28JN]

``Fundamentally Broken'' Pension System in ``Crying Need'' of a Fix, H10197 [15NO]

Gaining Capital, S987 [3FE]

Imagine—500 Miles Per Gallon, S7460 [28JN]

Judges Say Overhaul Would Weaken Bankruptcy System, H2062 [14AP]

Minnesota Must Compete in a Global Economy, S5110 [12MY]

Paris Hilton Tax Cut, H1915 [13AP]

PEP, Pease, Presidents, S2756 [15MR]

Stalking the Poor To Soothe the Affluent, S12089 [1NO]

Tax Lawyer's Role in the Way the American Tax System Works, S6149-S6152 [7JN]

Taxing Justice, E1228-E1230 [14JN]

Threat Worse Than Terror, S11960 [27OC]

Bills and resolutions

Adoption: allow penalty-free withdrawals from individual retirement plans for adoption expenses (see H.R. 2968), H4721 [17JN]

Agriculture: clarify the excise tax exemptions for aerial applicators of fertilizers or other substances (see S. 688), S3147 [4AP] (see H.R. 1387), H1692 [17MR]

———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. 3523), H7557 [28JY]

———exclude from gross income gain on the sale or exchange of farmland development rights (see H.R. 658), H411 [8FE]

———exclude from gross income interest received on loans secured by agricultural real property (see S. 238), S738 [1FE] (see H.R. 399), H234 [26JA]

———exclude from gross income the first $5,000 of each transitional payment under the Fair and Equitable Tobacco Reform Act (see H.R. 1825), H2548 [26AP]

———expand and modernize agricultural bond programs to assist young farmers and ranchers (see H.R. 651), H411 [8FE]

———provide an exclusion for gain from the sale of farmland to encourage the continued use of property for farming (see H.R. 2034), H2737 [28AP]

———provide credit for farmers' investments in value-added agriculture (see H.R. 142), H76 [4JA]

———provide special rules for the exchange or installment sale of certain agricultural property (see H.R. 4221), H9640 [3NO]

———temporarily waive the restriction on highway use in applying the tax exemption for diesel fuel used on a farm for farming purposes (see H.R. 4001), H8733 [6OC]

———treat certain farming business machinery and equipment as 5-year property for purposes of depreciation (see S. 1864), S11313 [7OC] (see H.R. 4236), H9695 [4NO]

Air pollution: allow a credit for qualified expenditures paid or incurred to replace certain wood stoves (see H.R. 3928), H8512 [28SE]

———provide a small agri-biodiesel producer credit and improve the small ethanol producer credit (see S. 610), S2517 [11MR] (see H.R. 36), H72 [4JA]

Alcoholic beverages: allow distilled spirits wholesalers a credit for their cost of carrying Federal excise taxes prior to the sale of the product bearing the tax (see S. 646), S2994 [17MR]

———amend a claim for abatement, remission, or refund of tax imposed on distilled spirits returned to the bonded premises of a distilled spirits plant (see H.R. 4454), H11219 [7DE]

———eliminate unnecessary paperwork burdens on government and small businesses by reducing number of excise tax returns filed by small taxpayers paying the Federal excise tax on wines and beer (see S. 720), S3278 [6AP]

———exempt the natural aging process in the determination of the production period for distilled spirits (see S. 1027), S5071 [12MY] (see H.R. 3122), H5434 (see H.R. 3122), H5479 [29JN]

———provide that tax on distilled spirits, wine, and beer are collected quarterly from certain small taxpayers (see H.R. 1520), H1845 [6AP]

———reduce rates on distilled spirits (see H.R. 1791), H2471 [21AP]

———repeal occupational taxes on manufacturers, distributors, and sellers of beer, wine, and distilled spirits (see S. 702), S3200 [5AP]

———repeal the cap on the cover over of tax on distilled spirits to Puerto Rico and the Virgin Islands (see H.R. 273), H137 [6JA]

———treatment of beer (see S. 722), S3278 [6AP] (see H.R. 1306), H1507 [15MR]

Alternative minimum tax: extend higher exemption amounts for individuals and adjust the exemption amounts and phaseout thresholds for inflation (see H.R. 1599), H1968 [13AP]

———extend relief and index such relief for inflation (see H.R. 4096), H9042 [20OC]

———increase exemption amounts for individuals (see H.R. 1538), H1850 [8AP]

———modify on individuals by permitting the deduction for State and local taxes and adjust exemption amounts for inflation (see H.R. 703), H521 [9FE]

———repeal (see S. 1103), S5778 [23MY] (see H.R. 1186), H1263 [9MR]

American Samoa: extend possession tax credit for an additional period (see H.R. 629), H410 [8FE]

Animals: exclude from gross income amounts received on the sale of certain animals associated with educational programs (see H.R. 3079), H5252 [27JN]

———treatment of horses (see S. 1528), S9284 [28JY] (see H.R. 4151), H9275 [26OC]

Armed Forces: allow credits for small businesses who employ activated military reservists and self-employed activated military reservists (see S. 240), S738 [1FE]

———allow deduction for members serving in a combat zone for contributions to individual retirement plans even if the compensation on which contributions are based is excluded from gross income (see H.R. 1499), H1844 [6AP]

———allow employers a tax credit for hiring military service personnel who served in a combat zone or hazardous duty area (see H.R. 1635), H2100 [14AP]

———allow employers to claim a work opportunity credit for hiring military personnel returning from service in Iraq or Afghanistan and for hiring their dependents and dependents of deceased personnel (see H.R. 1352), H1621 [16MR]

———allow tax credit to businesses who employ members of the National Guard or Ready Reserve for compensation paid during active military duty (see H.R. 446), H283 [1FE]

———allow tax credit to businesses who employ members of the National Guard or Ready Reserve for the value of service not performed during active military duty (see H.R. 443), H283 [1FE]

———clarify treatment of differential wage payments made to employees called to active military duty (see S. 1401), S8301 [14JY] (see H.R. 1477), H1777 [5AP]

———ensure adequate strengths, protections, and benefits for members and their families (see S. 11), S142 [24JA] (see S. 871), S4108 [21AP]

———ensure that Reserve components are able to maintain adequate retention and recruitment levels by protecting the financial security of the families of activated members (see H.R. 838), H717 [16FE]

———ensure that soldiers wounded in a combat zone continue to receive special pay allowances and tax benefits associated with combat pay (see S. 461), S1717 [18FE] (see H.R. 771), H583 [10FE]

———exclude from gross income military pay received by a member of a Reserve component of the Armed Forces who is called to active duty (see H.R. 3578), H7559 [28JY]

———exclude from income taxation all compensation received for active duty (see H.R. 756), H582 [10FE]

———expand and enhance benefits (see S. 460), S1717 [18FE]

———include combat pay in determining allowable contributions to an individual retirement plan (see S. 601), S2482 [10MR]

———make permanent the option of including combat pay when computing earned income (see H.R. 3400), H6327 [21JY]

———protect financial condition of members of Reserve components ordered to long-term active duty in support of a contingency operation (see S. 624), S2734 [15MR] (see H.R. 1102), H982 [3MR]

———protect the financial stability of activated members of the Ready-Reserve and National Guard while serving abroad (see H.R. 2296), H3198 [11MY]

———provide for a refundable wage differential credit for activated military reservists (see S. 417), S1622 [17FE]

———provide rent and mortgage payment relief for members of the Reserves called to active duty and allow a refundable tax credit to lessors for payments foregone by such relief (see H.R. 3068), H5176 [24JN]

———provide that income tax shall not apply during the years which the taxpayer, or either spouse of a married couple, is serving in the war in Iraq (see H.R. 848), H718 [16FE]

———reform computation of retired pay for members with hazardous duty experience, study benefits for employers of National Guard or Reserve members, and assess military youth programs expansion (see H.R. 1604), H1968 [13AP]

———waive early withdrawal penalty for distributions from qualified retirement plans for individuals who served in a combat zone (see H.R. 1094), H982 [3MR]

———waive early withdrawal penalty for distributions from qualified retirement plans to individuals called to active duty for an extended period (see H.R. 621), H410 [8FE]

Armed Forces Relief Trust: allow individuals a tax check-off to designate contributions (see S. 1559), S9467 [29JY]

Arts and humanities: adjust capital gains treatment of art and collectibles and provide a deduction for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (see S. 1186), S6154 [7JN] (see H.R. 2786), H4187 [7JN]

———allow deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (see S. 372), S1344 [14FE] (see H.R. 1120), H983 [3MR]

Aviation: exempt certain sightseeing flights from taxes on air transportation (see S. 84), S144 [24JA] (see H.R. 330), H194 [25JA]

———valuation of employee personal use of noncommercial aircraft for purposes of Federal income tax inclusion (see S. 2031), S13160 [17NO]

Bankruptcy: amend laws (see S. 256), S739 [1FE] (see H.R. 685), H521 [9FE]

———amend laws (S. 256), consideration (see H. Res. 211), H1967 [13AP]

———treatment of tax attributes in connection with a discharge of indebtedness in a bankruptcy case of a company having asbestos-related claims against it (see H.R. 3533), H7557 [28JY]

Bankruptcy Abuse Prevention and Consumer Protection Act: delay effective date (see H.R. 3662), H7673 [6SE]

Barrott, Christine L.: relief (see H.R. 506), H286 [1FE]

BLM: provide permanent funding for the payment in lieu of taxes program (see S. 496), S1931 [2MR] (see H.R. 788), H584 [10FE] (see H.R. 2337), H3260 [12MY]

Budget: constitutional amendment to require balanced budget and greater accountability in the enactment of tax legislation (see H.J. Res. 6), H79 [4JA]

———provide for expedited consideration of certain proposed rescissions of budget authority (see H.R. 982), H796 [17FE]

———reconciliation of the tax relief provisions of the concurrent resolution (see S. 2020), S12949 [16NO] (see H.R. 4297), H10156 [10NO]

———reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), consideration (see H. Res. 588), H11219 [7DE]

———require the CBO and the Committee on Taxation (Joint) to use dynamic economic modeling in addition to static economic modeling in budgetary estimates of proposed changes in Federal revenue law (see S. 287), S979 [3FE] (see H.R. 2842), H4355 [9JN]

Business and industry: allow a business credit for donations for vocational educational purposes (see H.R. 2008), H2736 [28AP]

———allow a credit to C corporations which have substantial employee ownership and encourage stock ownership by employees by excluding from gross income stock paid as compensation for services (see H.R. 3653), H7672 [6SE]

———allow a full deduction for meal and entertainment expenses (see H.R. 4060), H8846 [17OC]

———allow businesses to expense qualified security devices (see H.R. 875), H791 [17FE]

———allow look-through treatment of payments between related foreign corporations (see S. 750), S3413 [11AP] (see H.R. 1762), H2470 [21AP]

———allow new investment in, or mergers of biomedical research corporations without limiting tax benefits of net operating losses (see S. 1893), S11559 [19OC] (see H.R. 4082), H8985 [19OC]

———allow taxpayers to expense property eligible for bonus depreciation (see H.R. 2319), H3259 [12MY]

———deny any deduction for certain fines, penalties, and other amounts (see S. 1890), S11559 [19OC]

———exclude working capital in applying the accumulated earnings tax (see H.R. 365), H195 [25JA]

———exempt from income tax the gain from the sale of a business closely held by an individual who has attained age 62 (see H.R. 3461), H6933 [27JY]

———extend bonus depreciation (see H.R. 364), H195 [25JA]

———extend period that regulated investment companies may carryover capital losses (see H.R. 4069), H8846 [17OC]

———improve deduction for depreciation (see S. 2100), S13570 [14DE]

———make permanent the increase in expensing of certain depreciable business assets (see H.R. 1388), H1692 [17MR]

———permanently extend certain bonus depreciation (see H.R. 2320), H3259 [12MY]

———permanently extend the subpart F exemption for active financing income (see S. 1159), S6022 [26MY] (see H.R. 1417), H1693 [17MR]

———permit consolidation of life insurance companies with other companies (see S. 1293), S7293 [23JN] (see H.R. 3019), H4896 [21JN]

———permit startup partnerships and S corporations to elect taxable years other than required years (see H.R. 4006), H8733 [6OC]

———prevent corporate expatriation to avoid Federal taxation (see H.R. 3959), H8643 [29SE]

———promote simplification and fairness in the administration and collection of sales and use taxes (see S. 2152, 2153), S14186 [20DE]

———provide a shorter recovery period for the depreciation of certain improvements to retail space (see H.R. 1062), H941 [2MR]

———provide a special depreciation allowance for property acquired during a certain period (see S. 1632), S9833 [8SE]

———provide a tax credit to businesses whose employees teach at community colleges (see H.R. 577), H351 [2FE]

———provide for a fair and equitable resolution of claims relative to the work opportunity tax credit (see H.R. 1331), H1620 [16MR]

———reduce recognition period for built-in gains for S corporations (see S. 965), S4547 [28AP] (see H.R. 2239), H3113 [10MY]

———repeal certain limitations on expensing certain property and allow taxpayers to elect shorter recovery periods for purposes of determining the deduction for depreciation (see H.R. 4129), H9102 [25OC]

———repeal reduction in deductible portion of business meal and entertainment expenses (see S. 298), S1049 [7FE] (see H.R. 3162), H5600 [30JN]

———restore deduction for travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel (see H.R. 1457), H1777 [5AP]

———restrict use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation (see S. 1565), S9467 [29JY]

———S corporation reform (see H.R. 4421), H11034 [18NO]

———treatment of automatic fire sprinkler systems (see H.R. 1131), H983 [3MR]

———treatment of unrelated business taxable income (see H.R. 1879), H2646 [27AP]

CERCLA: clarify that certain settlement funds are beneficially owned by the U.S. and are not subject to tax (see H.R. 2940), H4655 [16JN]

———extend Superfund financing for purposes of cleanup activities relative to Hurricanes Katrina and Rita (see H.R. 4481), H11326 [8DE]

Charities: encourage private philanthropy (see H.R. 2534), H3768 [23MY]

———provide a credit for the transportation of food for charitable purposes (see S. 283), S978 [3FE] (see H.R. 1954), H2734 [28AP]

———provide incentives for charitable contributions, improve public disclosure by certain organizations, and enhance ability of low-income individuals to build assets (see S. 1780), S10594 [28SE]

———provide incentives for charitable contributions by individuals and businesses (see H.R. 3908), H8386 [27SE]

Children and youth: allow an additional credit for adoption of an older child (see H.R. 4092), H9042 [20OC]

———apply child tax credit to a child born within 9 months after the close of the taxable year and to a child who is stillborn or dies in utero during the taxable year (see H.R. 3441), H6650 [26JY]

———increase age limit for the child tax credit (see H.R. 1597), H1968 [13AP]

———make child tax credit permanent and allow for adjustments for inflation (see H.R. 3317), H5914 [14JY]

———modify the income threshold used to calculate the refundable portion of the child tax credit (see S. 1775), S10513 [27SE]

Churches and synagogues: clarify that a convention or association of churches includes individuals as well as churches (see H.R. 1411), H1693 [17MR]

Climate: provide tax incentives for the investment in greenhouse gas intensity reduction projects (see S. 387), S1413 [15FE] (see S. 1203), S6225 [8JN]

Coal: allow certain coal exporters to directly claim a refund of the excise tax unconstitutionally imposed on coal exported by such exporters (see H.R. 3771), H7948 [14SE]

———provide Federal financial incentives for deployment of advanced coal-based generation technologies (see S. 1153), S6021 [26MY]

———provide for a transferable credit against income tax for production of energy from waste coal (see H.R. 3580), H7559 [28JY]

Coins: allow investment of certain coins in individual retirement accounts and other individually directed pension plan accounts (see S. 804), S3653 [14AP]

Colleges and universities: expand the Hope Scholarship credit for certain expenses and exempt certain Federal education grants when taking expenses into account (see S. 1697), S10037 [14SE] (see H.R. 625), H410 [8FE]

———modify limitation on deduction for college tuition and related expenses and make the deduction permanent (see H.R. 941), H794 [17FE]

———provide collegiate housing and infrastructure grants (see S. 713), S3277 [6AP] (see H.R. 1532), H1850 [8AP] (see H.R. 1548), H1893 [12AP]

Committee on Homeland Security and Governmental Affairs (Senate): authorize production of records by the Permanent Subcommittee on Investigations (see S. Res. 199), S8419 [18JY]

Community development: allow a credit to holders of qualified bonds issued to finance certain rural development projects (see S. 1253), S6658 [15JN]

———extend the new market tax credit (see S. 1800), S10724 [29SE] (see H.R. 3957), H8643 [29SE]

Computers: allow expensing of broadband Internet access expenditures (see S. 1147), S6021 [26MY]

———ensure that the Federal excise tax on communication services does not apply to Internet access service (see S. 758), S3414 [11AP]

Conservation of energy: accelerate credits providing incentives for energy efficient products and practices (see S. 1850), S11212 [6OC]

———allow a tax credit for certain energy-efficient property (see H.R. 424), H235 [26JA] (see H.R. 1397), H1692 [17MR]

———enhance energy infrastructure properties and encourage the use of certain energy technologies (see H.R. 1541), H1893 [12AP]

———extend certain expiring provisions of the energy credit and the credit for residential energy-efficient property (see H.R. 4300), H10156 [10NO]

———provide a credit for energy-efficient appliances (see S. 1022), S5071 [12MY] (see H.R. 1421), H1693 [17MR]

———provide credits for constructing energy efficient homes or improving existing homes (see H.R. 1212), H1368 [10MR]

———provide incentives to reduce energy consumption (see S. 680), S2995 [17MR] (see H.R. 1834), H2549 [26AP]

Conservation of natural resources: application of installment sales treatment to property acquired for conservation purposes by a State or local government or certain tax-exempt organizations (see H.R. 3522), H7557 [28JY]

Constitutional amendments: abolish Federal income tax (see H.J. Res. 16), H285 [1FE]

———abolish personal income, estate, and gift taxes and prohibit the Government from engaging in business in competition with its citizens (see H.J. Res. 14), H235 [26JA]

———progressive taxation (see H.J. Res. 34), H941 [2MR]

Construction industries: modify the construction contract exception to the percentage of completion method for determining income under long-term contracts (see H.R. 4058), H8845 [17OC]

Consumers: provide taxpayer protection and assistance relative to tax preparation (see S. 832), S3817 [18AP]

Corporate Entitlement Reform Commission: establish (see H.R. 4254), H10038 [8NO]

Corporate Subsidy Reform Commission: establish (see H.R. 974), H795 [17FE]

Corporations: deny employers a deduction for payments of excessive compensation (see H.R. 3260), H5740 [12JY]

———disallow benefits claimed to arise from corporate transactions without substantial economic substance (see H.R. 2625), H4072 [25MY]

———increase transparency of certain corporate tax information and financial statements, discourage abusive tax sheltering activities, and restore investor confidence (see H.R. 1234), H1369 [10MR]

———make permanent the deduction for donations of scientific property and computer technology (see H.R. 3398), H6327 [21JY]

———modify the active business definition relative to corporate reorganization or division (see S. 1327), S7613 [29JN] (see H.R. 2911), H4560 [15JN]

———prevent dividends received from corporations in tax havens from receiving a reduced rate (see S. 1363), S7820 [30JN]

———prevent from exploiting tax treaties to evade U.S. income tax and prevent manipulation of transfer prices by deflection of income to tax havens (see H.R. 1303), H1507 [15MR]

———provide for an election for special tax treatment of certain S corporation conversions (see H.R. 1557), H1894 [12AP]

———repeal tax deferral on income of controlled foreign corporations attributable to imported property (see S. 196), S574 [26JA] (see S. 872), S4108 [21AP]

———treat controlled foreign corporations established in tax havens as domestic corporations (see S. 779), S3555 [13AP]

Corps of Engineers: provide a tax credit for individuals who make contributions to finance the non-Federal share of Corp of Engineers projects (see H.R. 1470), H1777 [5AP]

Correctional institutions: disclose certain prisoner tax return information to prison officials (see H.R. 4549), H11878 [15DE]

Cosmetology: expand the tip tax credit to employers of cosmetologists and promote tax compliance in the cosmetology sector (see S. 327), S1198 [9FE] (see H.R. 1345), H1621 [16MR]

Courts: disclose certain taxpayer returns and return information upon written request by an order from a State or local court in a family law proceeding (see H.R. 2756), H4186 [7JN]

Death and dying: permit military death gratuities to be contributed to certain tax-favored accounts (see H.R. 3478), H6933 [27JY]

Dept. of Agriculture: enhance national security by providing research, development, demonstration, administrative support, and market mechanisms for deployment and commercialization of biobased energy technologies and products (see S. 1210), S6298 [9JN]

Dept. of Defense: provide for equitable treatment of civilian employees serving in combat zones and members of the Armed Forces serving in combat zones (see H.R. 294), H141 [20JA]

———require registration of contractors' taxpayer identification numbers in the Central Contractor Registry database (see S. 679), S2995 [17MR]

Dept. of Education: rebate amount of Pell Grant aid lost as a result of updates to the tables for State and other taxes used in the Federal Needs Analysis Methodology (see S. 1249), S6658 [15JN] (see H.R. 2927), H4560 [15JN]

Dept. of the Treasury: repeal authority to enter into private tax collection contracts (see H.R. 1621), H1969 [13AP]

Dept. of Transportation: include tax treatment of gasohol when computing estimated tax payments attributed to highway users (see H.R. 113), H75 [4JA]

Dept. of Veterans Affairs: allow taxpayers to designate income tax refunds for use in medical research (see H.R. 1005), H846 [1MR]

Disabled: allow a tax credit for the purchase of hearing aids (see S. 1060), S5436 [18MY] (see H.R. 414), H234 [26JA]

Disasters: accelerate income tax benefits for charitable cash contributions for victims of the earthquake and tsunami that struck areas of South Asia, Southeast Asia, and Africa (see H.R. 241), H136 [6JA]

———allow individuals either a credit against income or a deduction for expenses paid or incurred by reason of a voluntary or mandatory evacuation (see H.R. 4066), H8846 [17OC]

———allow victims of Hurricane Katrina to withdraw funds from retirement plans without penalty (see H.R. 3733), H7860 (see H.R. 3759), H7861 [13SE]

———allow victims of Presidentially-declared disasters to withdraw funds from retirement plans without penalty (see H.R. 3741, 3742), H7860 [13SE]

———creation of protection funds by property and casualty insurance companies for the payment of policyholders' claims arising from future catastrophic events (see H.R. 2668), H4139 [26MY]

———exclude from gross income certain hazard mitigation assistance (see S. 290), S979 [3FE] (see H.R. 380, 387), H233 [26JA]

———exempt withdrawals from retirement plans by victims of Presidentially-declared disasters from gross income and the additional tax on early distributions (see H.R. 3751), H7860 [13SE]

———modify terms of the community disaster loan program (see H.R. 4012), H8807 [7OC] (see H.R. 4090), H9042 [20OC]

———provide a credit for health insurance costs of eligible disaster relief recipients (see H.R. 4086), H8985 [19OC]

———provide for the proper tax treatment of certain disaster mitigation payments (see S. 583, 586), S2383 [9MR] (see H.R. 1134), H988 [7MR]

———provide incentives for persons to open their homes to Hurricane Katrina survivors (see H.R. 3744), H7860 [13SE]

Discrimination: deny all deductions for business expenses associated with the use of a club that discriminates on the basis of sex, race, or color (see H.R. 1521), H1845 [6AP]

———deny exemption from income tax for social clubs found to be practicing prohibited discrimination (see H.R. 237), H79 [4JA]

Diseases: improve preparation for an influenza pandemic, including an avian influenza pandemic (see S. 969), S4547 [28AP] (see S. 1821), S11130 [5OC] (see H.R. 3369), H6204 [20JY] (see H.R. 4062), H8846 [17OC]

———provide a checkoff for a Breast and Prostate Cancer Research Fund (see H.R. 4599), H12048 [16DE]

———require group and individual health insurance coverage of screening for breast, prostate, and colorectal cancer (see H.R. 2812), H4295 [8JN]

———waive the employee portion of Social Security taxes imposed on individuals who have been diagnosed with cancer or a terminal disease (see H.R. 3078), H5252 [27JN]

District of Columbia: provide full voting representation in Congress (see S. 195), S574 [26JA] (see H.R. 398), H234 [26JA]

Domestic policy: provide tax relief, improve certain welfare and child care programs, encourage charitable contributions, improve disclosure by certain organizations, and enhance financial security opportunities (see S. 6), S142 [24JA]

———repeal certain tax breaks and invest those monies in programs to assist the working poor and alleviate poverty (see H. Con. Res. 282), H9362 [27OC]

Drugs: impose an excise tax on the termination of retiree prescription drug coverage (see H.R. 462), H284 [1FE]

———provide incentives for investment in research and development of new medicines and to enhance access to new medicines (see H.R. 417), H235 [26JA]

———provide incentives to companies to invest in research and development of antibiotic drugs, antivirals, diagnostic tests, and vaccines that may be used to identify, treat, or prevent an infectious disease (see H.R. 3154), H5600 [30JN]

———repeal the medicine and drugs limitation on the deduction for medical care (see S. 1514), S9158 [27JY] (see H.R. 3428), H6649 [26JY]

Ecology and environment: allow a credit for recycling or remanufacturing equipment (see H.R. 1723), H2393 [20AP]

———expand incentives for the environmental cleanup of certain brownfield sites (see H.R. 1680), H2148 [19AP]

———extend expensing of environmental remediation costs (see S. 398), S1513 [16FE] (see H.R. 877), H791 [17FE]

———extend financing of the Superfund program by reinstating certain excise taxes (see H.R. 3584), H7559 [28JY]

———extend the environmental tax on corporate income (see H.R. 4199), H9554 [2NO]

———provide for use of redevelopment bonds for environmental remediation (see H.R. 3451), H6932 [27JY]

———provide tax incentives for the remediation of contaminated sites (see H.R. 4480), H11326 [8DE]

Economic Growth and Tax Relief Reconciliation Act: make marriage penalty relief provisions permanent (see S. 78), S144 [24JA] (see H.R. 3384), H6327 [21JY]

———make permanent enhanced educational savings provisions for qualified tuition programs (see S. 1112), S5851 [24MY] (see H.R. 2386), H3434 [17MY]

———make repeal of estate taxes permanent (see S. 420), S1622 [17FE] (see H.R. 8), H790 [17FE] (see H.R. 183), H77 [4JA]

———make repeal of estate taxes permanent (H.R. 8), consideration (see H. Res. 202), H1893 [12AP]

———repeal application of sunset to certain State qualified tuition programs (see H.R. 1692), H2149 [19AP]

———repeal sunset on expansion of the adoption credit and adoption assistance programs (see S. 246), S739 [1FE] (see H.R. 268), H137 [6JA] (see H.R. 305), H193 [25JA]

———repeal sunset on increase of dependent care tax credit and make the credit refundable (see H.R. 351), H195 [25JA]

Economy: authorize States, localities, the District of Columbia, territories, and possessions of the U.S. to provide certain tax incentives to any person for economic development purposes (see S. 1066), S5437 [18MY]

———authorize States, localities, the District of Columbia, territories, and possessions of the U.S. to provide certain tax incentives to any person for economic development purposes (S. 1066) (see H.R. 2471), H3556 [18MY]

———provide tax incentives, education and training improvements, and Patent and Trademark Office reform to keep the U.S. competitive in a global economy (see S. 1020), S5071 [12MY]

———regional cost of living adjustments for tax rate tables (see H.R. 574), H351 [2FE]

———repeal the inflation adjustment of the earned income threshold used in determining the refundable portion of the child tax credit and to restore the threshold to its original amount (see H.R. 4030), H8807 [7OC]

Education: allow a lump sum contribution to Coverdell education savings accounts whenever the contribution limit is increased (see H.R. 264), H137 [6JA]

———allow a tax credit for certain education and training expenses (see H.R. 4325), H10225 [15NO]

———allow employers a credit for costs of providing technical training for employees (see H.R. 2801), H4295 [8JN]

———allow employers a tax credit to encourage employee volunteer services that aid science, mathematics, and engineering education in schools (see H.R. 4532), H11652 [14DE]

———allow legally separated individuals to exclude U.S. savings bond income from gross income if used to pay higher education expenses (see H.R. 3460), H6933 [27JY]

———allow tax credits for certain elementary and secondary school expenses and contributions to charitable school-tuition organizations (see H.R. 404), H234 [26JA]

———designate educational empowerment zones in certain low-income areas and give a tax incentive to attract teachers to work in such areas (see H.R. 238), H136 [6JA]

———encourage stronger mathematics and science programs at elementary and secondary schools (see H.R. 450), H283 [1FE]

———establish the Supportive Communities Helping Offer Opportunities for Learning Program and allow tax credit for contributions to qualified scholarship granting organizations (see H.R. 2426), H3554 [18MY]

———exclude from gross income employer contributions to college tuition plans and education savings accounts (see H.R. 3585), H7559 [28JY]

———expand and enhance the HOPE and Lifetime Learning tax credits, and amend the Higher Education Act to provide loan forgiveness opportunities for public service employees (see H.R. 2815), H4295 [8JN]

———expand exclusion for employer-provided educational assistance to dependents of employees (see H.R. 1518), H1845 [6AP]

———expand incentives (see H.R. 1380), H1691 [17MR]

———expand the Hope Scholarship credit to elementary and secondary school expenses (see H.R. 403), H234 [26JA]

———extend and expand the deduction for certain expenses of elementary and secondary school teachers (see H.R. 2868), H4400 [13JN]

———extend deduction for qualified tuition and related expenses and expand such deduction for certain science, technology, engineering, and math professionals who become certified teachers (see H.R. 4622), H12167 [17DE]

———extend the deduction for qualified tuition and related expenses (see H.R. 4443), H11109 [6DE]

———improve recruitment, preparation, distribution, and retention of public elementary and secondary school teachers and principals (see S. 1218), S6299 [9JN] (see H.R. 2835), H4354 [9JN]

———increase deduction for teacher classroom supplies and expand to include qualified professional development expenses (see S. 1621), S9727 [7SE]

———increase the deduction for host families of foreign exchange and other students (see H.R. 1504), H1844 [6AP]

———make higher education more affordable through expansion of deduction for higher education expenses and a credit for interest on higher education loans (see S. 759), S3414 [11AP]

———make permanent the qualified tuition deduction (see H.R. 2564), H3892 [24MY]

———make qualified tuition programs permanent and allow a deduction for amounts contributed to such programs (see H.R. 2994), H4802 [20JN]

———permanently extend the deduction for college tuition expenses and to expand such deduction to include expenses for books (see S. 1677), S9930 [12SE]

———permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts (see S. 75), S144 [24JA]

———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. 76), S144 [24JA]

———provide a credit dependent on enactment of State qualified scholarship tax credits and allowed against the Federal income tax for charitable contributions to certain education investment organizations (see H.R. 4400), H11033 [18NO]

———provide a credit for teachers and principals who work in certain low income schools (see H.R. 986), H796 [17FE]

———provide a refundable credit for certain education expenses (see S. 575), S2383 [9MR]

———provide a tax credit for college textbook costs (see H.R. 495), H285 [1FE]

———provide for the deductibility of higher education expenses (see H.R. 117), H75 [4JA]

———provide for the deductibility of higher education expenses and interest on student loans (see H.R. 401), H234 [26JA]

———provide tax credit for educational expenses incurred in attending public or private elementary and secondary schools (see H.R. 406), H234 [26JA] (see H.R. 441), H283 [1FE]

———provide tax credit for elementary and secondary school personnel (see H.R. 405), H234 [26JA]

———provide tax credit for elementary and secondary school teachers (see H.R. 402), H234 [26JA]

———provide tax credit to teachers in rural or high unemployment areas or who achieve National Board for Professional Teaching Standards certification (see S. 1533), S9284 [28JY]

———repeal limits on the deduction of interest on education loans (see H.R. 1033), H847 [1MR]

———restore the phaseout of personal exemptions and the overall limitation on itemized deductions and create a trust fund for the funding of education programs (see S. 605), S2517 [11MR]

———simplify determination and deduction of interest on qualified education loans (see S. 1964), S12401 [4NO] (see H.R. 1766), H2470 [21AP] (see H.R. 2666), H4139 [26MY]

———spending of a greater percentage of Federal tax dollars on children's classrooms (see H.R. 182), H77 [4JA]

———treatment of certain expenses of elementary and secondary school teachers (see H.R. 2989), H4801 [20JN]

———treatment of student loan payments made by employers on behalf of employees (see H.R. 265), H137 [6JA]

Electric power: allow electric utility companies to expense the cost of replacing above-ground electric transmission lines with underground electric transmission lines (see H.R. 4286), H10145 [9NO]

———encourage investment in facilities using wind to produce electricity (see S. 715), S3278 [6AP]

———extend credit for electricity produced from certain renewable resources (see S. 542), S2148 [7MR] (see S. 1156), S6022 [26MY] (see H.R. 3338), H6106 [19JY]

———extension of the credit for producing electricity from wind (see S. 35), S142 [24JA] (see H.R. 141), H76 [4JA] (see H.R. 1511), H1845 [6AP]

———modify and expand credit for producing electricity from certain renewable resources and waste products (see S. 1229), S6404 [13JN]

———modify depreciation of property used in the transmission of electricity (see S. 815), S3734 [15AP] (see H.R. 1379), H1691 [17MR]

———treatment of investments in wind energy facilities (see H.R. 2007), H2736 [28AP]

Electronic commerce: make permanent the moratorium on the taxation of Internet and interactive computer service commerce (see S. 849), S3897 [19AP] (see H.R. 1684, 1685), H2148 [19AP]

Electronics: allow deduction for purchase and installation of qualifying electronic premise security systems (see H.R. 3632), H7612 [29JY]

———reduce and eliminate electronic waste through recycling (see S. 510), S2004 [3MR] (see H.R. 4316), H10161 [14NO]

Employment: clarify that wages paid to unauthorized aliens are not deductible (see H.R. 3095), H5361 [28JN]

———credit for the hiring of displaced homemakers (see H.R. 263), H137 [6JA]

———include certain safe harbor deferred compensation plans for domestic and similar workers in the waiver of the tax on nondeductible contributions (see H.R. 3831), H8161 [20SE]

———make permanent the welfare-to-work credit (see H.R. 3399), H6327 [21JY]

———modify and make refundable the credit for expenses for household and dependent care services necessary for gainful employment (see H.R. 2249), H3196 [11MY]

———modify the work opportunity credit and the welfare-to-work credit (see S. 595), S2482 [10MR] (see H.R. 1272), H1416 [14MR]

———prohibit the double taxation of telecommuters and others who work at home (see S. 1097), S5778 [23MY] (see H.R. 2558), H3768 [23MY]

———provide a credit to employers for hiring new employees (see H.R. 119), H75 [4JA]

———require employer disclosure of their share of taxes for old-age, survivors, and disability insurance and hospital insurance as well as the employee's share of such taxes on W-2 forms (see H.R. 3167), H5601 [30JN]

———restore standards for determining employee status of technical workers (see H.R. 171), H77 [4JA] (see H.R. 3624), H7612 [29JY]

———treatment of unused nontaxable benefits under cafeteria plans and flexible spending arrangements (see S. 309), S1115 [8FE] (see H.R. 1803), H2471 [21AP]

———treatment of unused nontaxable benefits under health flexible spending arrangements (see H.R. 1998), H2736 [28AP]

Energy Policy Act: repeal provisions (see H.R. 4479), H11326 [8DE]

———technical corrections in amendments (see H.R. 4637), H12289 [18DE]

ERISA: provide appropriate waivers, suspensions, or exemptions for individual account plans of persons affected by Hurricane Katrina (see H.R. 3862), H8340 [22SE]

———provide appropriate waivers, suspensions, or exemptions for individual account plans of persons affected by Hurricanes Katrina or Rita (see S. 1802), S10724 [29SE]

European Union: treat certain payments made in lieu of income taxes as income taxes paid to a foreign country for foreign tax credit (see H.R. 2307), H3198 [11MY]

Families: allow a custodial parent a refundable credit for unpaid child support payments and require a parent who is chronically delinquent in child support to include the amount of the unpaid obligation in gross income (see H.R. 4233), H9695 [4NO]

Families and domestic relations: allow credit for medical expenses for dependents (see H.R. 3077), H5252 [27JN]

———expand tax incentives for adoption and increase adoptive incentive payments (see H.R. 1561), H1894 [12AP]

———increase benefits for parents who stay at home with their children (see S. 1305), S7294 [23JN] (see H.R. 3080), H5252 [27JN]

———increase exclusion equivalent of the unified credit allowed against the estate tax and establish a flat estate tax rate (see H.R. 1560), H1894 [12AP]

———make credit for adoption expenses permanent and repeal limitation on carryforwards of unused credit (see H.R. 347), H195 [25JA]

———make permanent the rate reductions for individual income taxes and capital gains and dividend taxes, and the repeal of estate, gift, and generation-skipping transfer taxes (see S. 7), S142 [24JA]

———permanent repeal of estate tax on family-owned businesses and farms (see S. 928), S4398 [27AP] (see H.R. 1624), H1969 [13AP]

———provide additional protections for recipients of the earned income tax credit (see S. 324), S1198 [9FE] (see H.R. 969), H795 [17FE]

———reduce estate and gift tax rates, increase exclusion equivalent and establish inflation adjustment for the unified credit, and increase gift tax exclusion (see H.R. 1568), H1894 [12AP] (see H.R. 1614), H1968 [13AP]

———repeal estate, gift, and generation-skipping transfer taxes (see H.R. 64), H73 [4JA]

———repeal estate and generation-skipping transfer taxes (see S. 988), S4869 [10MY]

———restore estate tax and repeal carryover basis rule and increase estate tax unified credit (see H.R. 1574), H1894 [12AP]

———retain estate tax with an immediate exemption increase and repeal new carryover basis rules (see H.R. 1577), H1894 [12AP]

———simplify the earned income tax credit eligibility requirements regarding filing status, presence of children, investment income, and work and immigrant status (see S. 2139), S13786 [16DE]

———strengthen the earned income tax credit (see S. 1824), S11130 [5OC]

Federal contracts: extend tax treatment of soldiers who die while serving in, or as a result of serving in, a combat zone to employees of Federal contractors (see H.R. 3745), H7860 [13SE]

Federal employees: allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and allow a deduction for TRICARE supplemental premiums (see S. 484), S1867 [1MR] (see H.R. 994), H845 [1MR]

———exclude from gross income amounts paid on behalf of Federal employees and Armed Forces members on active duty under Federal student loan repayment programs (see S. 1255), S6740 [16JN]

———exclude from gross income amounts paid on behalf of Federal employees under Federal student loan repayment programs (see H.R. 1765), H2470 [21AP]

Federal-State relations: allow deduction of State and local income and property taxes against the alternative minimum tax (see H.R. 2987), H4801 [20JN]

———limit applicability of updates to the allowance for State and other taxes in the tables used in the Federal Needs Analysis Methodology (see S. 187), S574 [26JA] (see H.R. 114), H75 [4JA]

———make permanent the deduction of State and local general sales taxes in lieu of State and local income taxes (see S. 27), S142 [24JA] (see H.R. 519), H348 [2FE]

———regulate certain State taxation of interstate commerce (see H.R. 1956), H2734 [28AP]

———retain Federal tax deduction for State and local taxes paid (see S. Res. 294), S12238 [2NO]

———treat regional income tax collection agencies as States for purposes of confidentiality and disclosure requirements relating to tax returns and return information (see H.R. 3452), H6932 [27JY]

Financial institutions: allow exclusion of tax-exempt bonds issued for health care or educational purposes in determination of interest expenses (see H.R. 1140), H1023 [8MR]

———clarify that a North American Development Bank guarantee is not considered a Federal guarantee for purposes of determining tax-exempt status of bonds (see S. 533), S2083 [4MR] (see H.R. 1771), H2470 [21AP]

———exclude from gross income certain interest amounts received by individuals (see H.R. 221), H78 [4JA]

Fire prevention: treat automatic fire sprinkler systems as 5-year property for purposes of depreciation (see S. 512), S2004 [3MR]

Firearms: provide a nonrefundable credit for individuals who purchase a residential safe storage device for firearms (see S. 1584), S9467 (see S. 1598), S9468 [29JY] (see H.R. 947), H794 [17FE]

———regulate .50 caliber sniper weapons designed for the taking of human life and the destruction of material (see S. 935), S4546 [28AP]

Firefighters: allow deduction for personal safety clothing for volunteer firefighters (see H.R. 346), H195 [25JA]

Fish and fishing: extend credits to assist in the purchase of fishing safety equipment (see S. 1473), S8746 [22JY]

Food: provide for a deduction for charitable contributions of food inventory (see S. 94), S144 [24JA]

———treatment of foods and supplements for dietary use, and medical foods as medical expenses (see H.R. 2486), H3693 [19MY]

Food industry: make permanent the 15-year depreciation recovery period for restaurant property improvements and extend to new restaurant construction (see S. 419), S1622 [17FE] (see H.R. 920), H793 [17FE]

Forests: allow income averaging for private forest landowners (see S. 2077), S13361 [18NO]

———provide a tax exemption for forest conservation bonds (see S. 1530), S9284 [28JY]

Fuels: reduce Federal tax on fuels by the amount of any increase in State fuel tax rates (see H.R. 1097), H982 [3MR]

Funeral trusts: repeal dollar limitation on contributions (see H.R. 3061), H5176 [24JN]

Government regulations: establish a commission on tax reform (see H.R. 41), H72 [4JA]

———impose penalties for the failure of organizations described in section 527 of the Internal Revenue Code to comply with disclosure requirements (see H.R. 2204), H3055 [5MY]

Hazardous substances: protect human health from toxic mold (see H.R. 1269), H1416 [14MR]

———provide a tax credit for property owners who remove lead-based paint hazards (see S. 2053), S13360 (see S. 2073), S13361 [18NO] (see H.R. 453), H283 [1FE] (see H.R. 4464), H11219 [7DE]

Health: achieve a national health information infrastructure and establish a refundable tax credit for expenditures of health care providers implementing such infrastructure (see H.R. 747), H581 [10FE]

———allow a deduction for amounts paid for health insurance and prescription drug costs of individuals (see H.R. 218), H78 [4JA]

———allow a deduction for premiums for high deductible health plans required relative to health savings accounts (see H.R. 37), H72 [4JA]

———allow a deduction for qualified long-term care services in computing adjusted gross income (see H.R. 4104), H9043 [20OC]

———allow a full deduction for meals and lodging in connection with medical care (see H.R. 349), H195 [25JA]

———allow individuals a refundable and advanceable credit for health insurance costs (see H.R. 2732), H4141 [26MY]

———allow individuals to designate refunds to provide catastrophic health coverage to individuals who do not otherwise have health coverage (see H.R. 1098), H982 [3MR]

———allow use of flexible spending and health reimbursement arrangements in combination with health savings accounts (see H.R. 4511), H11503 [13DE]

———carry out programs to prevent and manage asthma, allergies, and related respiratory problems in children and establish a pest control and indoor air services tax credit for low-income multifamily residential housing (see H.R. 172), H77 [4JA]

———conduct vaccine awareness campaign, ensure sufficient vaccine supply, prepare for pandemic or epidemic, and encourage vaccine production capacity relative to influenza (see S. 375), S1413 [15FE] (see H.R. 628), H410 [8FE] (see H.R. 813), H628 [15FE]

———eliminate price cap applicable to purchase of influenza vaccines and establish a tax credit to encourage vaccine production capacity (see S. 96), S144 [24JA]

———expand workplace health incentives by equalizing the tax consequences of employee athletic facility use (see S. 772), S3555 [13AP] (see H.R. 1634), H2100 [14AP]

———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. 2072), H2975 [4MY]

———improve health coverage tax credit (see S. 1365), S7820 [30JN]

———increase deduction for purchase of qualified heath care information technology by medical care providers and allow a credit for telecommunications charges paid or incurred by such providers (see H.R. 4641), H12289 [18DE]

———national policy to provide health care and reform insurance procedures (see S. 16), S142 [24JA] (see H.R. 3075), H5251 [27JN] (see H.R. 4256), H10038 [8NO]

———permit the deduction of health insurance costs of self-employed individuals to be allowed in computing self-employment taxes (see S. 663), S2994 [17MR] (see H.R. 727), H522 [9FE]

———protect enrollees in managed care plans and other health coverage (see S. 1012), S5071 [12MY] (see H.R. 2259), H3196 [11MY] (see H.R. 2650), H4138 [26MY]

———provide a credit to individuals for certain long-term care expenses (see H.R. 1150), H1023 [8MR]

———provide for deductibility of medical expenses by individuals (see H.R. 4625), H12167 [17DE]

———provide for the deductibility of medical expenses (see H.R. 66), H73 [4JA]

———provide that employees of certain companies seeking bankruptcy protection are eligible for the health coverage tax credit (see H.R. 4385), H10909 [17NO]

———treat expenses for certain meal replacement and dietary supplement products that qualify for FDA-approved health claims as medical care expenses (see H.R. 1545), H1893 [12AP]

Health care facilities: modernize rules governing treatment of qualifying continuing care facilities (see H.R. 4608), H12049 [16DE]

Health care professionals: allow a business credit for qualified expenditures for medical professional malpractice insurance (see H.R. 2291), H3197 [11MY]

———provide a credit to physicians who provide charity care (see H.R. 3614), H7561 [28JY]

———provide a credit to primary health providers who establish practices in health professional shortage areas (see S. 824), S3817 [18AP]

Health care providers: provide a credit to physicians who serve a substantial number of Medicare beneficiaries in rural areas (see H.R. 3299), H5913 [14JY]

Health savings accounts: permit one-time, tax-free distributions from retirement plans to fund health savings accounts (see H.R. 2063), H2879 [3MY]

Historic buildings and sites: promote State historic tax credits (see H.R. 2488), H3693 [19MY]

———reform charitable contribution deduction rules on contributions of certain easements on buildings in registered historic districts (see H.R. 4534), H11653 [14DE]

Hope Scholarship and Lifetime Learning Credits: make refundable and allow taxpayers to obtain short-term student loans by using the future refund of such credits as collateral for the loans (see H.R. 1756), H2469 [21AP]

Housing: allow a refundable first-time homebuyers tax credit (see S. 1213), S6299 [9JN]

———exempt from personal use rules the use of vacation property as a residence for persons displaced by Hurricane Katrina (see H.R. 3785), H8087 [15SE]

———extend low-income housing credit for certain buildings in high cost areas (see H.R. 1984), H2736 [28AP]

———provide a credit against residential heating costs (see S. 1982), S12607 [9NO]

———provide a refundable tax credit for residential energy cost assistance (see S. 1987), S12607 [9NO]

———provide an incentive to preserve affordable housing in multifamily housing units which are sold or exchanged (see H.R. 3715), H7813 [8SE]

———provide incentives for employer-provided employee housing assistance (see S. 1330), S7614 [29JN] (see H.R. 3194), H5602 [30JN]

———provide tax relief for the conversion of cooperative housing corporations into condominiums (see S. 83), S144 [24JA]

———reduce depreciation recovery period for roof systems (see S. 1200), S6225 [8JN] (see H.R. 1510), H1845 [6AP]

———rename low-income housing credit the affordable housing credit and increase the per capita amount allowed in the determination of the State housing credit ceiling (see H.R. 2681), H4139 [26MY]

———replace recapture bond provisions of low-income housing tax credit program (see H.R. 1468), H1777 [5AP]

———treatment of qualified homeowner downpayment assistance (see H.R. 4430), H11034 [18NO]

Hurricanes: allow a credit for providing housing to victims of Hurricane Katrina and waive limitation on charitable donations by individuals for donations for relief of victims of Hurricane Katrina (see S. 1705), S10037 [14SE]

———allow a deduction for portion of charitable contributions related to Hurricane Katrina or Hurricane Rita in computing adjusted gross income (see H.R. 4287), H10145 [9NO]

———allow full deduction of medical costs, not compensated by insurance or otherwise, for residents in Hurricane Katrina disaster area (see H.R. 4034), H8808 [7OC]

———allow individuals to designate overpayments to support Hurricane Katrina relief efforts (see H.R. 3790), H8087 [15SE] (see H.R. 3905), H8386 [27SE]

———eliminate capital gains tax on investments in the Hurricane Katrina disaster area to reduce estate taxes for victims (see H.R. 4035), H8808 [7OC]

———guarantee tax-exempt bonds for the purpose of rebuilding the Gulf Coast from the impacts of Hurricanes Katrina and Rita (see H.R. 3947), H8642 [29SE]

———increase and expand expensing for property in hurricane disaster areas (see H.R. 3868), H8340 [22SE]

———provide an exclusion from gross income for income earned from sources within the Hurricanes Katrina and Rita core disaster area (see H.R. 4445), H11109 [6DE]

———provide certain hurricane-related tax relief (see H.R. 4323), H10225 [15NO]

———provide emergency tax relief for victims of Hurricane Wilma (see H.R. 4334), H10226 [15NO]

———provide for advance payment of the earned income tax credit and the child tax credit to provide needed funds to victims of Hurricane Katrina and to stimulate local economies (see S. 1770), S10424 [26SE] (see H.R. 3844), H8247 [21SE]

———provide incentives for Hurricane Katrina recovery in the Gulf Opportunity Zone (see H.R. 3987), H8733 [6OC]

———provide tax benefits for the Gulf Opportunity Zone and certain areas affected by Hurricane Rita (see H.R. 4155), H9361 [27OC]

———provide tax benefits for the Gulf Opportunity Zone and certain areas affected by Hurricanes Rita and Wilma (see H.R. 4440), H11109 [6DE]

———provide tax relief for persons affected by Hurricane Katrina (see H.R. 3769), H7948 [14SE]

———provide tax relief for the victims of Hurricane Katrina and provide incentives for charitable giving (see S. 1696), S9985 [13SE] (see H.R. 3768), H7948 [14SE]

———provide tax relief for the victims of Hurricane Katrina and provide incentives for charitable giving (H.R. 3768), concur with Senate amendment with an amendment (see H. Res. 454), H8247 [21SE]

———waive individual and corporate income limitations for charitable contributions for the relief of victims of Hurricane Katrina (see H.R. 3724), H7814 [8SE]

Income: make the credit for prior year minimum tax liability refundable for certain individuals and require returns with respect to certain stock options (see H.R. 3385), H6327 [21JY]

———permit subchapter S election to be made on returns filed prior to the due date with extensions, reduce certain payroll deposit penalties, and allow certain married couples to file separate self-employment tax returns (see H.R. 3629), H7612 [29JY]

———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. 1091), H981 [3MR]

———repeal withholding of income and Social Security taxes (see H.R. 3409), H6380 [22JY]

———restore the phaseout of personal exemptions and the overall limitation on itemized deductions (see S. 1861), S11313 [7OC]

Individual retirement accounts: allow tax-free distributions for charitable contributions (see S. 1366), S7820 [30JN] (see H.R. 1607), H1968 [13AP]

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 S. 1244), S6481 [14JN] (see H.R. 2682), H4139 [26MY] (see H.R. 2935), H4654 [16JN]

———allow a refundable credit for the purchase of private health insurance (see S. 160), S436 [25JA] (see S. 1178), S6154 [7JN] (see H.R. 2089), H2976 [4MY] (see H.R. 4219), H9640 [3NO]

———allow a refundable credit for the purchase of private health insurance and establish State health insurance safety-net programs (see H.R. 765), H583 [10FE]

———allow a refundable credit to subsidize the cost of COBRA continuation coverage for certain individuals (see H.R. 4173), H9425 [28OC]

———allow credit for cost of insurance against negative outcomes from surgery and malpractice of a physician (see H.R. 3076), H5252 [27JN]

———allow full deductibility of health insurance costs of individuals (see H.R. 2176), H3054 [5MY] (see H.R. 4218), H9640 [3NO]

———allow individuals a credit for health insurance costs and allow employees who elect not to participate in employer subsidized health plans an exclusion from gross income for employer payments (see H.R. 2203), H3055 [5MY]

———clarify calculation of the reserve allowance for medical benefits of plans sponsored by bona fide associations (see S. 897), S4184 [25AP] (see H.R. 3599), H7560 [28JY]

———encourage funding of collectively bargained retiree health benefits (see S. 1573), S9467 [29JY]

———enhance long-term care insurance benefits (see S. 1602), S9468 [29JY]

———enhance tax incentives for small property and casualty insurance companies (see S. 1553), S9466 [29JY] (see H.R. 3360), H6204 [20JY]

———exclude from gross income a portion of lifetime income payments from annuities and similiar payments of life insurance proceeds at dates later than death (see S. 381), S1413 [15FE] (see H.R. 819), H629 [15FE]

———exclude from gross income the proceeds from certain company-owned life insurance (see H.R. 2251), H3196 [11MY]

———extend exclusion from gross income for employer-provided health coverage to certain employee designated beneficiaries (see S. 1360), S7820 [30JN]

———implement coverage of reconstructive breast surgery resulting from mastectomies (see H.R. 437), H283 [1FE]

———impose an excise tax on amounts received under certain insurance policies in which certain exempt organizations hold an interest (see S. 993), S4869 [10MY]

———increase dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee (see H.R. 51), H73 [4JA]

———increase exclusion from gross income of an employee for dependent care assistance and adjust such amount each year for inflation (see H.R. 1275), H1416 [14MR]

———provide a credit for offering employer-based health insurance coverage and establish health plan purchasing pools (see S. 1329), S7613 [29JN]

———provide nondiscriminatory coverage of substance abuse treatment services under private group and individual health coverage (see S. 803), S3653 [14AP] (see H.R. 1258), H1370 [10MR]

———provide tax incentives for the purchase of qualified health insurance (see S. 978), S4645 [9MY] (see H.R. 1872), H2646 [27AP]

———require group and individual health plans to provide coverage for second opinions (see H.R. 2936), H4654 [16JN]

———require health plans to cover treatment of a minor child's congenital or developmental deformity or disorder due to trauma, infection, tumor, or disease (see S. 1132), S6021 [26MY] (see H.R. 1000), H845 [1MR]

———require health plans to provide direct access to services provided by obstetrician-gynecologists without a referral (see H.R. 2937), H4654 [16JN]

Intelligence services: exclude from gross income the gain from the sale of a principal residence by certain employees of the intelligence community (see S. 469), S1794 [28FE]

Internal Revenue Code: extend certain expiring provisions (see H.R. 4388), H11033 [18NO]

———impose flat tax only on individual taxable earned income and business taxable income (see S. 812), S3734 [15AP]

———provide taxpayers a flat tax alternative to the current income tax system (see H.R. 1040), H940 [2MR]

———repeal and replace with a flat tax (see S. 1099), S5778 [23MY]

———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. 1601), H1968 [13AP]

———simplify and make tax system fairer and more fiscally responsible (see S. 1927), S12006 [27OC]

———simplify through revenue neutral proposals (see H.R. 2950), H4655 [16JN]

———technical corrections (see S. 1447), S8664 [21JY] (see H.R. 3376), H6326 [21JY]

———terminate (see S. 2122), S13786 [16DE]

International economic relations: state U.S. policy on international taxation (see S. 1689), S9984 [13SE]

Investments: allow a deduction for contributions to individual investment accounts (see H.R. 339), H194 [25JA]

———allow a tax credit against qualified equity investments in companies affected by Hurricane Kartrina (see H.R. 4404), H11033 [18NO]

———allow individuals to defer recognition of reinvested capital gains distributions from regulated investment companies (see S. 1740), S10294 [21SE] (see H.R. 196), H77 [4JA] (see H.R. 2121), H3052 [5MY]

———allow loans from individual retirement plans for qualified small business capital assets (see H.R. 3872), H8341 [22SE]

———assist families to save and invest by modifying the saver's credit that matches retirement savings of low-income families (see H.R. 1519), H1845 [6AP]

———clarify the application of tax code relative to regulated investment companies (see H.R. 4393), H11033 [18NO]

———create lifetime savings accounts (see S. 545), S2244 [8MR] (see H.R. 1163), H1024 [8MR]

———eliminate marriage penalty in contribution rules for Roth individual retirement accounts (see H.R. 293), H141 [20JA]

———encourage guaranteed lifetime income payments by excluding from income a portion of such payments (see H.R. 2951), H4655 [16JN]

———encourage guaranteed lifetime income payments from annuities (see H.R. 3912), H8386 [27SE]

———improve operation of employee stock ownership plans (see S. 1319), S7520 [28JN] (see H.R. 3111), H5434 (see H.R. 3111), H5479 [29JN]

———increase participation and savings in cash or deferred plans through automatic contribution and default investment arrangements (see S. 1590), S9468 [29JY] (see S. 1819), S10972 [4OC]

———increase participation in section 401(k) plans through automatic contribution trusts (see S. 875), S4108 [21AP]

———make individual income tax rates for capital gains and dividends permanent (see H.R. 809), H628 [15FE]

———make permanent the shorter recovery period for the depreciation of certain leasehold improvements (see S. 621), S2734 [15MR] (see H.R. 1663), H2101 [14AP]

———make reduction in individual capital gains tax rates permanent and further reduce and simplify such rates and reduce corporate capital gains rate (see H.R. 1500), H1844 [6AP]

———modify definition of compensation for purposes of determining the limits on contributions to individual retirement accounts and annuities (see S. 2086), S13501 [13DE]

———permit rollovers from retirement plans to health savings accounts (see H.R. 3873), H8341 [22SE]

———provide a credit to promote homeownership and community development (see S. 859), S4021 [20AP] (see H.R. 1549), H1893 [12AP]

———provide a shorter recovery period for the depreciation of certain restaurant buildings (see H.R. 3123), H5434 (see H.R. 3123), H5479 [29JN]

———provide a shorter recovery period for the depreciation of certain systems installed in nonresidential buildings (see H.R. 1241), H1369 [10MR]

———provide for employer retirement savings accounts (see S. 547), S2244 [8MR] (see H.R. 1161), H1024 [8MR]

———provide for enhanced retirement security in the form of an Individual Social Security Investment Program (see H.R. 530), H349 [2FE]

———provide for retirement savings accounts (see S. 546), S2244 [8MR] (see H.R. 1162), H1024 [8MR]

———provide incentives to establish Individual Development Accounts (see S. 922), S4397 [27AP]

———provide that distributions from certain retirement plans are not included in gross income if used to pay long-term care insurance premiums (see S. 1706), S10119 [15SE] (see H.R. 976), H795 [17FE] (see H.R. 4220), H9640 [3NO]

———provide the opportunity to provide for retirement through Savings Account for Every American (S.A.F.E.) accounts (see H.R. 3069), H5176 [24JN]

———repeal sunset on reduction of capital gains rates for individuals and on taxation of dividends of individuals at capital gain rates (see S. 1524), S9284 [28JY]

IRS: change deadline for filing income tax returns (see H.R. 442), H283 [1FE]

———modify rules on suspension of interest and certain penalties for taxpayers involved in tax shelters or filing amended returns (see S. 1591), S9468 [29JY]

———repeal Internal Revenue Code provisions relating to qualified tax collection contracts (see H.R. 1583), H1895 [12AP]

———require abatement of interest on erroneous tax refund checks without regard to the size of the refund (see H.R. 726), H522 [9FE]

Land use: maintain incentives for charitable gifts of conservation easements (see H. Con. Res. 304), H10909 [17NO]

Law enforcement officers: provide a nonrefundable tax credit to law enforcement officers who purchase armor vests (see H.R. 2823), H4296 [8JN]

Lawyers and attorneys: allow a deduction for qualified attorney fees in computing minimum tax (see H.R. 3180), H5601 [30JN]

———allow deduction for certain attorney fees in computing taxable income and alternative minimum tax (see H.R. 4040), H8808 [7OC]

———allow deduction for certain flood-related attorney fees in computing taxable income and alternative minimum tax (see H.R. 4041), H8808 [7OC]

———exclude from gross income qualified attorney fees (see H.R. 3181), H5601 [30JN]

———restore, make permanent, and increase amount of exclusion from gross income for amounts received under qualified group legal services plans (see H.R. 897), H792 [17FE] (see H.R. 1231), H1369 [10MR]

———treatment of amounts received under qualified group legal services plans (see S. 1160), S6022 [26MY]

———treatment of legal fees awarded or received in connection with nonphysical personal injury cases (see H.R. 2755), H4186 [7JN]

Leaking Underground Storage Tank Trust Fund: extend financing rate (see H.R. 1270), H1416 [14MR]

Libraries: designate overpayments and contributions to the U.S. Library Trust Fund (see H.R. 210), H78 [4JA]

Lobbyists: require certain coalitions and associations to disclose lobbying activities (see H.R. 1302, 1304), H1507 [15MR]

Local government: allow certain local tax debt to be collected through the reduction of Federal tax refunds (see H.R. 3498), H7556 [28JY]

Lumber industry: allow deduction for qualified timber gains (see S. 1791), S10723 [29SE] (see H.R. 3883), H8341 [22SE]

Medicare: allow a refundable credit for certain premiums (see H.R. 321), H194 [25JA]

———allow a refundable credit to military retirees for certain premiums (see H.R. 322), H194 [25JA]

Mental health: extend provisions requiring parity in the application of certain limits to mental health benefits (see H.R. 4579), H12047 [16DE]

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 H.R. 2721), H4141 [26MY]

———repeal percentage depletion allowance for certain hardrock mines (see S. 534), S2148 [7MR]

Mortgages: allow certain modifications to be made to qualified mortgages held by a real estate mortgage investement company or a grantor trust (see S. 580), S2383 [9MR] (see H.R. 1010), H846 [1MR]

———maintain current mortgage interest deduction (see H. Con. Res. 272), H9043 [20OC]

Motor vehicles: allow a credit for owning certain commercial power takeoff vehicles (see S. 181), S574 [26JA] (see H.R. 652), H411 [8FE]

———allow a deduction for Flexible Fuel Vehicles (FFV) (see H.R. 3273), H5800 [13JY]

———allow certain deductions for school bus owner-operators (see S. 2062), S13361 [18NO]

———encourage and accelerate production, sale, and use of new motor vehicles powered by alternative fuels or other advanced motor vehicle technologies (see S. 971), S4547 [28AP]

———exclude certain truck tractors from Federal excise tax imposed on heavy trucks and trailers sold at retail (see H.R. 1049), H940 [2MR]

———exclude from gross income the reimbursement costs of using passenger automobiles for charitable organizations (see S. 315), S1115 [8FE]

———extend deduction for clean-fuel vehicle refueling property and make ethanol fuels more available to motorists (see H.R. 3274), H5800 [13JY]

———increase credits for certain alternative motor vehicles assembled in the U.S. and research related to alternative motor vehicle technology (see H.R. 4458), H11219 [7DE]

———increase standard mileage rate for charitable purposes to equal the rate for business purposes (see H.R. 352), H195 [25JA]

———provide a credit for the use of clean-fuel vehicles by businesses within Clean Air Act nonattainment areas (see H.R. 206), H78 [4JA]

———provide a credit to facilitate the accelerated development and deployment of crash avoidance and protection systems (see H.R. 3591), H7560 [28JY]

———provide incentives for the production of motor vehicles powered by alternative fuels (see H.R. 626), H410 [8FE]

———provide incentives to the automobile industry to accelerate efforts to develop more energy-efficient vehicles to lessen dependence on oil (see S. 2045), S13161 [17NO] (see H.R. 4370), H10908 [17NO]

———provide tax incentives for the production of qualified hybrid motor vehicles (see H.R. 3152), H5600 [30JN]

———reduce Federal excise tax on highway motor fuels when the weekly U.S. retail gasoline price, regular grade, is over a certain dollar amount per gallon (see H.R. 3842), H8247 [21SE]

———reduce incentives to purchase larger and luxury motor vehicles (see S. 1852), S11212 [6OC]

———temporarily increase standard mileage rate for certain tax deductions for the use of an automobile and temporarily increase reimbursement rate for use of an automobile by Federal employees (see S. 1678), S9930 [12SE] (see H.R. 3750), H7860 [13SE]

Music and dance: provide capital gains tax treatment for certain self-created musical works (see S. 1100), S5778 [23MY] (see H.R. 2594), H3893 [24MY]

NAFTA: provide incentives and job training grants for communities affected by migration of businesses and jobs to Canada or Mexico (see H.R. 614), H410 [8FE]

National objectives: expand incentives for saving (see H.R. 3574), H7559 [28JY]

Native Americans: allow Indian tribes to receive charitable contributions of inventory (see S. 1115), S5851 [24MY]

———permanently extend the Indian employment credit and the depreciation rules for property used predominantly within an Indian reservation (see S. 1728), S10233 [20SE] (see H.R. 597), H352 [2FE]

———regulate Indian tribal governments under the same rules and procedures that apply to other governmental employers relative to establishment and maintenance of employee benefit plans (see S. 673), S2995 [17MR] (see H.R. 331), H194 [25JA]

Natural gas: prevent discriminatory treatment of natural gas pipeline property by States (see S. 1201), S6225 [8JN] (see H.R. 1369), H1691 [17MR]

———provide incentives to promote the conservation and production (see S. 727), S3278 [6AP]

New York, NY: treatment of certain losses arising from, and grants made as a result of terrorist attacks (see H.R. 720), H522 [9FE]

———treatment of Federal funds used for relief and revitalization after terrorist attacks (see H.R. 2196), H3054 [5MY]

Oil Spill Liability Trust Fund: reinstate tax and maintain a certain minimum balance in such trust fund (see S. 1222), S6299 [9JN]

Organ donors: provide a nonrefundable personal credit to individuals who donate certain life-saving organs (see H.R. 2474), H3693 [19MY]

Pensions: clarify treatment of self-employment for purposes of the limitation on State taxation of retirement income (see H.R. 4019), H8807 [7OC]

———combine defined benefit plans and deferred compensation arrangements in a single plan (see H.R. 3899), H8386 [27SE]

———extend the exemption from unrelated business tax for debt-financed property to church pension plans (see H.R. 3587), H7560 [28JY]

———facilitate automatic enrollment of employees in certain pension plans (see H.R. 1508), H1845 [6AP]

———increase retirement savings and security, facilitate provision of guaranteed retirement income for life, and make retirement plan rules simpler and more equitable (see S. 1359), S7820 [30JN]

———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 S. 991), S4869 [10MY] (see H.R. 2233), H3112 [10MY]

———make improvements in benefit accrual standards (see H.R. 2831), H4354 [9JN]

———make permanent and refundable, and expand, the saver's credit (see H.R. 1305), H1507 [15MR]

———make the additional tax on early distributions from certain pension plans inapplicable for certain employees due to facility closures, employers in bankruptcy, or plan termination proceedings (see H.R. 4193), H9472 [1NO]

———make the additional tax on early distributions from certain pension plans inapplicable for public safety employees (see H.R. 448), H283 [1FE]

———permit tax-free distribution from governmental retirement plans for payment of health and long-term care insurance premiums for public safety officers (see H.R. 2177), H3054 [5MY]

———protect accrued benefits of participants during conversions of pension plans to cash balance plans (see H.R. 4274), H10144 [9NO]

———protect benefits for employees of companies which sell the division for which the employee works (see S. 607), S2517 [11MR]

———protect employee benefits in defined benefit plans and enforce age discrimination requirements that apply to conversion of pension plans to cash balance plans (see S. 1304), S7294 [23JN] (see H.R. 4052), H8808 [7OC]

———protect retirement security of workers by ensuring assets are adequately diversified and providing workers with access to information about their plans (see S. 219), S647 [31JA] (see S. 1953), S12238 [2NO]

———provide retirement security and pension reform (see H.R. 1960, 1961), H2735 [28AP]

———provide transition funding rules for certain plans, including airline industry pension plans, electing to cease future benefit accruals (see S. 861), S4021 [20AP] (see H.R. 2106), H2977 [4MY]

———reform funding rules (see S. 1783), S10594 [28SE] (see H.R. 2830), H4354 [9JN]

———reform funding rules (H.R. 2830), consideration (see H. Res. 602), H11652 [14DE]

———remove the requirement of a mandatory beginning date for distributions from individual retirement accounts and elective deferrals under qualified cash or deferred arrangements (see H.R. 195), H77 [4JA]

———revise funding and deduction rules for multiemployer defined benefit plans (see S. 1825), S11130 [5OC]

Petroleum: allow full expensing for the cost of qualified refinery property in the year the property is placed in service, and classify petroleum refining property as 5-year property for depreciation (see S. 1781), S10594 [28SE]

———allow individuals a credit against income tax to offset the high cost of gasoline and diesel fuel prices (see H.R. 3828), H8161 [20SE]

———modify small refiner exception to the oil depletion deduction (see S. 785), S3652 [14AP] (see H.R. 1114), H982 [3MR]

———provide incentives to increase refinery capacity in the U.S. (see S. 1039), S5219 [16MY]

———reduce motor fuel excise taxes during periods of high fuel prices (see H.R. 2924), H4560 [15JN]

———restore equity and complete transfer of motor fuel excise taxes on motorboat and small engine fuels into the Aquatic Resources Trust Fund (see S. 422), S1622 [17FE] (see H.R. 1063), H941 [2MR]

———temporarily suspend all motor fuel taxes and permanently repeal increase in such taxes (see H.R. 3683), H7741 [7SE]

Pharmaceuticals: deny deductions for direct-to-consumer advertisements of prescription drugs (see H.R. 575), H351 [2FE]

Pipelines: treat natural gas distribution lines as 15-year property for depreciation purposes (see S. 669), S2995 [17MR] (see H.R. 1113), H982 [3MR]

Political campaigns: clarify when organizations described in section 527 of the Internal Revenue Code must register as political committees (see S. 271), S886 [2FE] (see S. 1053), S5301 [17MY] (see H.R. 513), H347 [2FE]

———establish a uniform date for the release of payments from the Presidential Election Campaign Fund to eligible candidates (see H.R. 850), H718 [16FE]

———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. 471), H284 [1FE]

———permit churches and other houses of worship to engage in political campaigns (see H.R. 235), H79 [4JA]

———prohibit the use of public funds for political party conventions (see H.R. 45), H73 [4JA]

———provide a credit and a deduction for small political contributions (see H.R. 958), H794 [17FE]

———provide parity in reporting requirements for national party committees and unregulated political organizations (see H.R. 914), H793 [17FE]

———reform financing of Federal elections (see H.R. 3099), H5361 [28JN]

———terminate system of public financing of Presidential elections (see H.R. 3960), H8643 [29SE]

Poverty: assist low-income taxpayers in preparing and filing tax returns and increase protections against certain refund anticipation loan providers (see H.R. 894), H792 [17FE]

Power resources: allow a credit for carbon dioxide captured from anthropogenic industrial sources and used as a tertiary injectant in enhanced oil and natural gas recovery (see H.R. 1128), H983 [3MR]

———allow a credit for certain fuel cell property (see S. 671), S2995 [17MR]

———allow a credit to holders of qualified bonds issued to finance certain energy projects (see S. 962), S4546 [28AP] (see H.R. 2794), H4295 [8JN]

———allow a nonrefundable credit against income tax for certain gasoline, diesel fuel, and home energy consumption expenses (see H.R. 4026), H8807 [7OC]

———allow a refundable income tax credit for gasoline and diesel fuel used in highway vehicles for nonbusiness purposes (see H.R. 2893), H4485 [14JN]

———allow a tax credit for the purchase and installation of emergency generators (see H.R. 4348), H10502 [16NO]

———allow a tax credit for the purchase of idling reduction systems for diesel-powered on-highway vehicles (see H.R. 3984), H8733 [6OC]

———allow a temporary credit to offset the high fuel costs of small businesses, farmers, and fishermen (see H.R. 3944), H8642 [29SE]

———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. 837), H717 [16FE]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (see S. 10), S6298 [9JN] (see H.R. 6), H2106 [18AP] (see H.R. 1533), H1850 [8AP] (see H.R. 1640), H2100 [14AP]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), consideration (see H. Res. 219), H2148 [19AP]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), consideration of conference report (see H. Res. 394), H6932 [27JY]

———establish gas stamps and impose windfall profit tax on crude oil, natural gas, and related products (see H.R. 3712), H7813 [8SE]

———expand and extend the renewable resource credit and nonconventional source credit for landfill gas facilities (see S. 1078), S5531 [19MY]

———expand and extend the renewable resource credit for trash combustion facilities (see S. 1079), S5531 [19MY]

———extend and modify credit for producing fuel from a nonconventional source (see H.R. 2899), H4485 [14JN]

———extend incentives for the use of biodiesel as a fuel (see H.R. 1255), H1370 [10MR] (see H.R. 2498), H3694 [19MY]

———extend the excise and income tax credits for the production of biodiesel (see S. 1076), S5531 [19MY]

———impose a temporary windfall profit tax on crude oil, allow a credit for qualified fuel-efficient vehicles, and establish the Energy Assistance Trust Fund (see H.R. 4449), H11109 [6DE]

———impose a temporary windfall profit tax on crude oil, establish the Consumer Energy Assistance Trust Fund, and provide for a rebate to energy consumers (see H.R. 4263), H10144 [9NO]

———impose a temporary windfall profit tax on crude oil and appropriate the proceeds for LIHEAP (see H.R. 4248), H10038 [8NO]

———impose a temporary windfall profit tax on crude oil and use proceeds to offset costs of supplemental spending bills targeted to aid victims of Hurricane Katrina and Rita (see S. 1809), S10823 [3OC]

———impose windfall profit tax on crude oil and ease gas prices for consumers (see H.R. 3752), H7860 [13SE]

———impose windfall profit tax on crude oil and rebate the tax collected back to consumers (see S. 1631), S9727 [7SE] (see S. 2103), S13570 [14DE] (see H.R. 4203), H9555 [2NO]

———impose windfall profit tax on crude oil and use proceeds to provide a consumer rebate, fund LIHEAP, provide incentives for manufacture of energy efficient vehicles, and support funding of highway projects (see S. 1981), S12607 [9NO]

———impose windfall profit tax on oil and natural gas, allow tax credit for purchases of fuel-efficient passenger vehicles, and provide grants for mass transit (see H.R. 2070), H2975 [4MY]

———impose windfall profit tax on oil and natural gas and appropriate the proceeds for LIHEAP (see H.R. 3664), H7741 [7SE]

———impose windfall profit tax on oil and natural gas and appropriate the proceeds for LIHEAP and Dept. of Veterans Affairs medical services (see H.R. 4276), H10144 [9NO]

———increase and extend temporary expensing for equipment used in refining of liquid fuels (see S. 1693), S9984 [13SE] (see H.R. 3680), H7741 [7SE]

———make geothermal heat pump systems eligible for the energy credit (see H.R. 3164), H5600 [30JN]

———modify the credit for nonbusiness energy property so that the amount of the credit is determined based on the amount of energy savings achieved by the taxpayer (see S. 2105), S13659 [15DE]

———provide a rebate to help taxpayers with higher fuel costs, support full funding of LIHEAP, and provide consumer protections against fuel price gouging (see S. 1973), S12526 [8NO]

———provide for a recovery period for depreciation of qualified energy management devices (see S. 1595), S9468 [29JY]

———provide for Flexible Fuel Vehicle (FFV) refueling capability at refueling stations to promote energy security and reduction of greenhouse gas emissions (see S. 918), S4397 [27AP] (see H.R. 3059), H5176 [24JN]

———provide for the amortization of delay rental payments and geological and geophysical expenditures (see S. 280), S978 [3FE]

———provide incentives for alternative fuels and motor vehicles powered by alternative fuels (see H.R. 1744), H2394 [20AP]

———provide incentives for oil refineries, oil and gas pipelines, and petroleum storage facilities (see H.R. 3924), H8387 [27SE]

———provide incentives to restore and increase oil and natural gas production (see H.R. 3983), H8733 [6OC]

———provide renewable liquid fuels tax credit (see S. 1077), S5531 [19MY]

———provide that the credit for producing fuel from a nonconventional source shall apply to gas produced onshore from certain formations (see S. 926), S4398 [27AP] (see H.R. 454), H283 [1FE]

———repeal certain oil and gas subsidies and appropriate the proceeds for LIHEAP and weatherization assistance (see H.R. 4420), H11034 [18NO]

———repeal certain oil and gas subsidies and appropriate the proceeds to double certain alternative energy incentives (see H.R. 4623), H12167 [17DE]

Precious metals: treat gold, silver, platinum, and palladium, in either coin or bar form, in the same manner as equities and mutual funds for purposes of the maximum capital gains rate for individuals (see S. 1157), S6022 [26MY] (see H.R. 1772), H2470 [21AP]

Privacy: provide a 100 percent deduction for expenses related to identity theft (see H.R. 3804), H8087 [15SE]

Public safety officers: exclude benefits from income, employment taxes, and wage withholding property tax rebates, provided to volunteer firefighters and emergency medical responders (see S. 1906), S11744 [21OC] (see H.R. 1405), H1692 [17MR]

———provide a tax credit for police officers and professional firefighters and exclude from income certain benefits received by public safety volunteers (see H.R. 2822), H4296 [8JN]

Public safety volunteers: provide a refundable tax credit (see S. 625), S2734 [15MR] (see H.R. 385), H233 [26JA] (see H.R. 934), H793 [17FE]

Public utilities: applicability of volume cap for private activity bonds to bonds for facilities for the furnishing of water and sewage facilities (see H.R. 1708), H2149 [19AP]

Puerto Rico: allow the deductibility of manufacturing income attributable to domestic production activities (see S. 1816), S10972 [4OC] (see H.R. 2181), H3054 [5MY]

———eligibility of residents for the refundable portion of the child tax credit (see S. 1757), S10378 [22SE] (see H.R. 4451), H11109 [6DE]

———tax treatment of variable contracts issued by life insurance companies subject to the laws of Puerto Rico (see H.R. 2180), H3054 [5MY]

Radio: allow credits to radio station owners who donate the license and other assets of such station to a nonprofit corporation that supports the fine arts (see H.R. 2904), H4560 [15JN]

Real estate: allow a deduction for premiums on mortgage insurance (see S. 132), S145 [24JA] (see H.R. 3098), H5361 [28JN]

———allow a first time homebuyer credit for the purchase of principal residences in rural areas (see H.R. 883), H791 [17FE]

———allow certain surviving spouses to exclude certain gains from the sale of a principal residence (see H.R. 3803), H8087 [15SE]

———authorize a homeowner to recover treble damages from the homeowner's mortgage escrow servicer for failure to make timely payments for homeowners insurance, taxes, or other charges (see H.R. 3455), H6933 [27JY]

———clarify the mortgage subsidy bond benefits for residences located in disaster areas (see H.R. 3716), H7813 [8SE]

———exclude from gross income discharges of indebtedness attributable to certain forgiven residential mortgage obligations (see H.R. 3458), H6933 [27JY]

———exclude from gross income gain from the conversion of property by reason of eminent domain (see H.R. 3268), H5800 [13JY]

———exclude from gross income of gain on the sale of certain residential leased-fee interests to holders of the leasehold rights (see H.R. 2476), H3693 [19MY]

———exclusion of gain from the sale of farmland (see H.R. 775), H583 [10FE]

———inflation adjustment of the dollar limitation on the exclusion of gain on the sale of a principal residence (see H.R. 2757), H4186 [7JN]

———modify the rehabilitation credit and the low-income housing credit (see H.R. 659), H411 [8FE] (see H.R. 3159), H5600 [30JN]

———nonrecognition of gain on certain real property involuntarily converted through eminent domain without regard to whether such property is replaced (see H.R. 2980), H4722 [17JN]

———provide a one-time increase in the amount excludable from the sale of a principal residence by taxpayers of a certain age (see H.R. 2127), H3052 [5MY]

———provide a standard deduction for business use of a home (see H.R. 4262), H10144 [9NO]

———provide double deduction for a portion of an individual's State and local property taxes in excess of the national average (see H.R. 4620), H12167 [17DE]

———provide for an enhanced deduction for qualified residence interest on acquisition indebtedness for heritage homes (see H.R. 348), H195 [25JA]

Recycled materials: allow a credit for certain expenses related to the use of recycled materials in qualified highway or surface freight transfer facilities (see H.R. 4441), H11109 [6DE]

Recycling: provide tax incentives to encourage manufacturers of computer, cell phone, and television equipment to operate environmentally sound recycling programs for consumers discarding equipment (see H.R. 320), H194 [25JA]

Refunds: allow taxpayers to split refunds and make deposits electronically among certain accounts (see H.R. 1048), H940 [2MR]

Religion: provide a religious exemption from providing identifying numbers for dependents to claim certain credits and deductions on a tax return (see H.R. 3410), H6380 [22JY]

Religious Freedom Peace Tax Fund: establish to receive tax payments of taxpayers conscientiously opposed to war, ensure that such revenue is used for non-military purposes, and improve revenue collection (see H.R. 2631), H4072 [25MY]

Research: allow designation of income tax refunds for use in NIH biomedical research programs (see H.R. 370), H233 [26JA]

———allow tax credits to holders of stem cell research bonds (see H.R. 1650), H2101 [14AP]

———permanently extend research credit (see H.R. 1454), H1729 (see H.R. 1454), H1735 [20MR]

———permanently extend research credit, adjust the alternative incremental credit rates, and provide an alternative simplified credit for qualified research expenses (see S. 627), S2734 [15MR] (see H.R. 1736), H2393 [20AP]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (see S. 25), S142 [24JA] (see S. 1921), S11917 [26OC] (see H.R. 25), H72 [4JA]

Roads and highways: extend certain highway-related taxes and trust funds (see H.R. 996), H845 [1MR]

Rural areas: allow a credit for rural commuters, S5027-S5029 [12MY]

———permit interest on federally guaranteed water, wastewater, and essential community facilities loans to be tax exempt in order to improve such facilities in rural areas (see S. 157), S436 [25JA] (see H.R. 2378), H3331 [16MY]

———reward the hard work and risk of individuals who live in and help preserve small, rural towns (see S. 675), S2995 [17MR]

Safety: provide credit to certain agriculture-related businesses for cost of protecting certain chemicals (see S. 2052), S13360 [18NO] (see H.R. 713), H522 [9FE]

Schools: expand incentives for construction and renovation of public schools (see S. 1538), S9284 [28JY] (see H.R. 1742), H2394 [20AP]

Science: facilitate development of science parks (see S. 1581), S9467 [29JY]

———provide credits for qualified stem cell research, storage of qualified stem cells, and donation of umbilical cord blood (see H.R. 3444), H6650 [26JY]

Seaplanes: exempt certain transportation provided by seaplanes from the excise tax imposed on the transportation of persons by air (see H.R. 2013), H2737 [28AP]

———exempt from certain transportation taxes (see S. 171), S573 [26JA]

Securities: allow an income tax credit to holders of bonds issued to finance land and water reclamation of abandoned mine land areas (see H.R. 1165), H1024 [8MR]

———clarify the small issuer exception from the tax-exempt bond arbitrage rebate requirement (see H.R. 1171), H1024 [8MR]

———limit recognition of gain to certain leveraged spin-merger transactions (see H.R. 4187), H9472 [1NO]

———modify treatment of qualified small issue bonds (see H.R. 2941), H4655 [16JN]

———provide for Gulf tax credit bonds and advance refundings of certain tax-exempt bonds, and provide a Federal guarantee of certain State bonds (see H.R. 4337), H10501 [16NO]

———treat certain publicly-traded debt issued or guaranteed by Federal, state or local governments as qualified nonrecourse financing (see H.R. 919), H793 [17FE]

Senior citizens: allow a nonrefundable credit for elder care expenses (see S. 835), S3817 [18AP]

———allow seniors with Social Security and pension income to file income tax form 1040S without regard to amount of interest or taxable income (see H.R. 1581), H1895 [12AP]

———improve opportunities for older workers by providing tax incentives to employers, extending COBRA coverage, improving job training, and establishing a Federal Task Force on Older Workers (see S. 1826), S11212 [6OC]

Shipping industry: provide an exemption from the harbor maintenance tax for certain shipping between U.S. mainland ports (see H.R. 3319), H5962 [18JY]

Small business: allow establishment of simple cafeteria plans to provide nontaxable employee benefits and modify requirements and benefits for cafeteria plans and flexible spending accounts (see S. 723), S3278 [6AP]

———clarify that personal service corporations may continue to use the cash method of accounting (see S. 1782), S10594 [28SE] (see H.R. 2647), H4138 [26MY]

———expand the availability of the cash method of accounting for small businesses (see S. 543), S2148 [7MR]

———extend deduction for increased expensing for small business (see H.R. 1678), H2148 [19AP]

———improve access and choice relative to employee health care (see S. 406), S1513 [16FE] (see H.R. 525), H348 [2FE]

———improve access and choice relative to employee health care (H.R. 525), consideration (see H. Res. 379), H6431 [25JY]

———make permanent increased expensing for small businesses (see S. 1523), S9284 [28JY]

———provide a credit for small business employee training expenses, increase the exclusion of capital gains from small business stocks, and extend expensing for small businesses (see S. 2111), S13659 [15DE]

———provide a refundable credit to small businesses for the costs of qualified health insurance (see H.R. 118), H75 [4JA]

———provide for Small Business Protection Accounts (see H.R. 3586), H7560 [28JY]

———provide for tax exempt qualified small issue bonds to finance agricultural processing property (see H.R. 3874), H8341 [22SE]

———provide incentives for investment (see S. 1396), S8301 [14JY] (see H.R. 436), H283 [1FE]

———provide incentives to encourage health plans (see H.R. 2001, 2002), H2736 [28AP] (see H.R. 4527), H11652 [14DE]

———provide increased expensing for certain property in the Gulf Opportunity Zone (see H.R. 4305), H10156 [10NO]

———provide subsidies to encourage small employers to offer affordable health coverage to their employees through qualified health pooling arrangements (see H.R. 2073), H2976 [4MY]

———treatment (see H.R. 3841), H8247 [21SE]

———update optional methods for computing self-employment net earnings (see S. 896), S4184 [25AP] (see H.R. 1929), H2647 [27AP]

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. 440), H283 [1FE]

———coordinate the threshold requirement for coverage of domestic employees with the amount required for a quarter of coverage (see H.R. 1761), H2470 [21AP]

———create personal guarantee accounts ensuring full benefits for all workers and their families, restore long-term solvency, and make certain benefit improvements (see H.R. 750), H582 [10FE]

———dedicate surpluses to personal accounts that can only be used to pay Social Security benefits (see S. 1302), S7294 [23JN] (see H.R. 3304), H5913 [14JY]

———disclose to State and local law enforcement agencies individuals using Social Security numbers of others to claim tax benefits (see H.R. 1676), H2106 [18AP]

———exclude from creditable wages income earned by aliens for services illegally performed in the U.S. or derived from an illegal trade or business (see H.R. 1438), H1694 [17MR]

———exempt certain employment as a member of a local governing board from coverage (see S. 303), S1049 [7FE]

———impose a tax on the amount of wages in excess of the contribution and benefit base and extend budget pay-as-you-go requirements (see H.R. 2472), H3556 [18MY]

———include additional information in account statements (see S. 274), S978 [3FE] (see H.R. 1286), H1416 [14MR]

———increase base and adjusted base amounts used for purposes of determining the amount of Social Security benefits excluded from gross income (see H.R. 2202), H3055 [5MY]

———repeal tax increase on benefits (see S. 774), S3555 [13AP] (see H.R. 137), H76 (see H.R. 179), H77 [4JA] (see H.R. 1014), H846 [1MR] (see H.R. 1517), H1845 [6AP]

———repeal tax increase on benefits and increase the distribution age for certain retirement plans (see H.R. 1809), H2471 [21AP]

———treatment of benefits (see H.R. 180), H77 [4JA]

———treatment of income earned by individuals who are not citizens or U.S. nationals relative to coverage under the old-age, survivors, and disability insurance program (see H.R. 858), H718 [16FE]

Solar energy: allow credit for residential solar energy property (see H.R. 17), H71 [4JA]

Space policy: provide incentives for investing in companies involved in space-related activities (see H.R. 1024), H846 [1MR]

———treat spaceports like airports under exempt facility bond rules (see H.R. 3643), H7613 [29JY]

Sports: ensure funding for sportfishing and boating safety programs funded out of the Highway Trust Fund (see H.R. 3649), H7672 [6SE]

———make permanent the 7-year depreciation recovery period for motorsport entertainment complexes (see S. 441), S1623 [17FE] (see H.R. 930), H793 [17FE]

———reauthorize sport fishing and recreational boating safety programs (see S. 421), S1622 [17FE]

States: clarify congressional approval of certain State energy production tax practices (see H.R. 381), H233 [26JA]

———prohibit acceptance of individual taxpayer identification numbers as proof of identification or legal residence (see H.R. 4280), H10145 [9NO]

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. 1435), H1694 [17MR]

Taxation: impose penalties for the failure of organizations described in section 527 of the Internal Revenue Code to comply with disclosure requirements (see H.R. 1942), H2647 [27AP]

Tax-exempt organizations: repeal excise tax on the net investment income of tax-exempt foundations (see H.R. 217), H78 [4JA]

Telecommunications: include wireless telecommunications equipment in definition of qualified technological equipment for purposes of depreciation (see S. 1441), S8664 [21JY] (see H.R. 3367), H6204 [20JY]

———provide for a tax deferral on gain from the sale of certain telecommunications businesses or tax incentives to promote ownership diversity (see H.R. 1473), H1777 [5AP]

Telephones: repeal excise tax on telephone use and other communications services (see S. 1321), S7520 [28JN] (see H.R. 1898), H2646 [27AP]

Teleworking: allow income credit for expenses (see S. 1292), S7293 [23JN]

Territories: allow the deductibility of manufacturing income attributable to domestic production activities in any U.S. possession (see S. 1818), S10972 [4OC]

———provide cover over of the refundable portion of the earned income and child tax credits to Guam and the Virgin Islands (see H.R. 1555), H1894 [12AP]

Terrorism: provide incentives to commercial researchers to develop technologies and drugs to prevent and treat illnesses associated with a biological, chemical, or radiological weapons attack (see S. 975), S4547 [28AP]

Tobacco products: amend tariff and tax treatment of imports (see H.R. 4281), H10145 [9NO]

———deter smuggling into the U.S. (see H.R. 1377), H1691 [17MR]

Transportation: empower States with authority for most taxing and spending for highway programs and mass transit programs (see H.R. 2284), H3197 [11MY]

———equalize employer-provided parking and transit benefits and allow Federal agencies to offer transit and parking benefits in tandem to assist with costs of parking at transit facilities (see S. 787), S3652 [14AP]

———equalize income exclusion of employer-provided parking and transit benefits and provide a common cost-of-living adjustment (see H.R. 2390), H3434 [17MY]

———extend the transportation fringe benefit to bicycle commuters (see H.R. 807), H628 [15FE]

———prohibit States from imposing a discriminatory commuter tax on nonresidents (see S. 479), S1867 [1MR] (see H.R. 86), H74 [4JA] (see H.R. 1004), H846 [1MR]

———provide tax-exempt financing of highway projects and rail-truck transfer facilities (see S. 104), S144 [24JA]

Trucking industry: allow an investment tax credit for the purchase of trucks with new diesel engine technologies (see S. 1240), S6481 [14JN] (see H.R. 3301), H5913 [14JY]

Trust funds: extend the Highway Trust Fund and the Aquatic Resources Trust Fund expenditure authority and related taxes and provide for excise tax reform and simplification (see S. 1230), S6481 [14JN]

U.N.: prohibit U.S. contributions relative to U.N. proposals to impose taxes or fees on U.S. citizens (see H.R. 1017), H846 [1MR]

U.S. Tax Court: modernize (see S. 661), S2994 [17MR]

Unemployment: repeal the inclusion in gross income of unemployment compensation (see H.R. 4589), H12048 [16DE]

———waive early withdrawal penalty for distributions from qualified retirement plans to certain unemployed individuals who have attained age 50 (see H.R. 350), H195 [25JA]

Vaccine Injury Compensation Trust Fund: add meningococcal vaccines to the list of taxable vaccines (see S. 1008), S5070 [12MY]

Veterans: allow deduction for uncompensated education costs incurred by certain veterans' survivors and dependents (see H.R. 924), H793 [17FE]

———eligibility for mortgage revenue bond financing (see S. 1449), S8664 [21JY] (see H.R. 2952), H4655 [16JN]

———expand eligibility for the work opportunity tax credit to all disabled veterans (see S. 1192), S6154 [7JN]

———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. 345), H194 [25JA]

Virgin Islands: repeal certain tax laws (see S. 1829), S11212 [6OC] (see H.R. 59), H73 [4JA]

Volunteer firefighters: treatment of health care subsidy payments made to employers on behalf of volunteer firefighters (see H.R. 3012), H4896 [21JN]

Volunteer workers: provide a credit for charitable contributions of services by individuals (see H.R. 4387), H11033 [18NO]

———provide a deduction for charitable contributions of services by individuals (see H.R. 4191), H9472 [1NO]

———reward individuals who provide volunteer services in times of national need (see H.R. 3773), H7948 [14SE] (see H.R. 3832), H8161 [20SE]

Water: provide incentives for the conservation of water (see H.R. 524), H348 [2FE]

Wetlands: allow credit for expenditures incurred to restore or protect wetlands from coastal erosion (see H.R. 1516), H1845 [6AP] (see H.R. 2102), H2977 [4MY]

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. 1985), H2736 [28AP]

World Trade Center Memorial Fund: provide a checkoff (see H.R. 1095), H982 [3MR]

YWCA: clarify the status of retirement benefits under certain benefit accrual standards (see H.R. 4428), H11034 [18NO] (see H.R. 4455), H11219 [7DE]

Cloture motions

Bankruptcy: amend laws (S. 256), S2053 [4MR], S2216 [8MR]

Economic Growth and Tax Relief Reconciliation Act: make repeal of estate taxes permanent (H.R. 8), motion to proceed, S9558 [29JY]

Power resources: enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), S6904 [21JN], S7209 [23JN]

Comments

Blue Dog Coalition—Praise for the 12-Step Budget Reform Plan: several organizations, H1500 [15MR]

Conference reports

Energy Policy Act (H.R. 6), H6691-H6836 [27JY]

Cost Estimates

Energy Policy Act (H.R. 6): CBO, H2176 [20AP]

Energy Policy Act (S. 10): CBO, S6392-S6398 [13JN]

Descriptions

Government Settlement Transparency Act (S. 1890): Committee on Taxation (Joint), S11565 [19OC]

Explanations

Energy Policy Act (H.R. 6): Energy Tax Incentive Title of the Conference Agreement, S9117-S9147 [27JY]

Gulf Opportunity Zone Act (H.R. 4440), S14028-S14053 [19DE]

Factsheets

Taxpayer Abuse Prevention Act: Several Consumer Organizations, S1201 [9FE]

Letters

Alternative minimum tax: Tony Mastroianni, H1962 [13AP]

Bankruptcy Abuse Prevention and Consumer Protection Act: Association of Insolvency and Restructuring Advisors, H2051 [14AP]

———Deborah Cutler-Ortiz, Children's Defense Fund (organization), S2227 [8MR], S2408 [10MR]

———Nancy Duff Campbell, Marcia Greenberger, and Joan Entmacher, National Women's Law Center, S1839 [1MR], S2226 [8MR]

———Physicians for a National Health Program (organization), S1840 [1MR]

———several financial institutions and associations, S1840 [1MR]

———Willard P. Ogburn and John Rao, National Consumer Law Center, Inc., S1839 [1MR]

Child Protection and Home Safety Act: Ed Rhoades, Utah Chiefs of Police Association, S9519 [29JY]

Clarify treatment of multiemployer defined benefit plans: several Senators, S12912 [16NO]

Collaborative Opportunities To Mobilize and Promote Education, Technology, and Enterprise (COMPETE) Act: Debra W. Stewart, Council of Graduate Schools, S5111 [12MY]

———Herbert C. Wamsley, Intellectual Property Owners Association, S5110 [12MY]

———Tony Bingham, American Society for Training and Development, S5111 [12MY]

Death Tax Repeal Permanency Act: several agricultural organizations, H1935 [13AP]

Energy Policy Act: Cruz M. Bustamante, Lieutenant Governor of California, H2188 [20AP]

———Joe Hackney and Beverly Gard, National Conference of State Legislatures, H2177 [20AP]

———Meg Caldwell, California Coastal Commission, H2188 [20AP]

———Michael R. Peevey, California Public Utilities Commission, H2188 [20AP]

———Mike Chrisman, Cruz M. Bustamante, and Alan Lloyd, California Ocean Protection Council, H2187 [20AP]

———several California Representatives, H2186 [20AP]

Gulf Opportunity Zone Public Finance Relief Act: Representative Oxley, Committee on Financial Services (House), E2416 [18NO]

———Representative Thomas, Committee on Ways and Means (House), E2416 [18NO]

Hearing Aid Assistance Tax Credit Act: Carole Rogin, Hearing Industries Association, S5439 [18MY]

———Deaf and Hard of Hearing Alliance, S5438 [18MY]

———Dolores E. Battle, American Speech-Language-Hearing Association, S5438 [18MY]

———Harlan S. Cato, International Hearing Society, S5438 [18MY]

———Richard E. Gans, American Academy of Audiology, S5439 [18MY]

———Terry Portis, Self Help for Hard of Hearing People, Inc., S5439 [18MY]

Improving Long-Term Care Choices Act: Kimberly Ruff-Wilbert, United Spinal Association, S9522 [29JY]

———Lynn Breedlove, National Disability Rights Network, S9522 [29JY]

———Paul Marchand, Disability Policy Collaboration, S9522 [29JY]

———Robert Bacon and Lucille Zeph, Association of University Centers on Disabilities, S9523 [29JY]

———Suellen R. Galbraith, American Network of Community Options and Resources, S9522 [29JY]

Katrina Emergency Tax Relief Act: Representative Nussle, Committee on the Budget (House), E1893 [20SE]

———Representative Thomas, Committee on Ways and Means (House), E1893 [20SE]

Medical debt of individuals who file for bankruptcy protection: several medical and law professors, S6010 [26MY]

———William E. Moschella, Dept. of Justice, S2078 [4MR]

National Security and Bioenergy Investment Act: Brent Erickson, Biotechnology Industry Organization, S6311 [9JN]

———David Morris, Institute for Local Self-Reliance, S6312 [9JN]

———Howard A. Learner, Environmental Law & Policy Center, S6312 [9JN]

———Karen Wayland, Natural Resources Defense Council, S6312 [9JN]

———Leon Corzine, National Corn Growers Association, Neal Bredehoeft, American Soybean Association, and Bob Dinneen, Renewable Fuels Association, S6311 [9JN]

———Reid Detchon, Energy Future Coalition, S6311 [9JN]

———Tim Pawlenty and Kathleen Sebelius, Governor's Ethanol Coalition, S6311 [9JN]

National security enhancement through various means allowing for the deployment and commercialization of biobased energy technologies and products: Brent Erickson, Biotechnology Industry Organization, S6808 [20JN]

———David J. Frederickson, National Farmers Union, S6808 [20JN]

———David Morris, Institute for Local Self-Reliance, S6808 [20JN]

———Howard A. Learner, Environmental Law & Policy Center, S6808 [20JN]

———Karen Wayland, Natural Resources Defense Council, S6807 [20JN]

———Reid Detchon, Energy Future Coalition, S6808 [20JN]

———Tim Pawlenty and Kathleen Sebelius, Governors' Ethanol Coalition, S6807 [20JN]

———several agricultural producer associations, S6807 [20JN]

Older Worker Opportunity Act: Carol Eschner and Patricia Delmenhorst, Interfaith Older Adult Programs, Inc., S11218 [6OC]

———Charles E.M. Kolb, Committee for Economic Development, S11219 [6OC]

———John L. Miller, Goodwill Industries of Southeastern Wisconsin, Inc., S11218 [6OC]

———Robert Kellerman and Michael Krauss, AgeAdvantAge, Inc., S11218 [6OC]

Pension Protection Act: William D. Novelli, AARP, H11667 [15DE]

Permit military death gratuities to be contributed to certain tax-favored accounts: Military Coalition, H9539 [2NO]

Provide for the proper tax treatment of certain disaster mitigation payments: George K. Yin, Committee on Taxation (Joint), H1391 [14MR]

———John W. Snow, Sec. of the Treasury, S2984 [17MR]

Small Business Health Fairness Act: Al Redmer, Jr., Maryland Insurance Administration, H6505 [26JY]

Sportfishing and boating safety programs funding: Representative Don Young, Committee on Transportation and Infrastructure (House), H7825 [13SE]

———Representative Thomas, Committee on Ways and Means (House), H7825 [13SE]

Tax treatment of employer provided housing assistance for individuals affected by Hurricane Katrina: Mark C. Drennen, Greater New Orleans, Inc., S13707 [16DE]

———Michael J. Olivier, Louisiana Economic Development, S13707 [16DE]

———R. Bruce Josten, U.S. Chamber of Commerce, S13706, S13707 [16DE]

Taxpayer Abuse Prevention Act: National Consumer Law Center Inc., S1201 [9FE]

Tribute to employers assisting and supporting National Guard and Reserve members: Donald H. Rumsfeld, Sec. of Defense, E262 [16FE]

Lists

Amendments made in order to bankruptcy bills—105th-109th Congress, H1979 [14AP]

Amendments to S. 256, Bankruptcy Abuse Prevention and Consumer Protection Act, submitted to the Committee on Rules (House) and denied consideration by the rule, H1976 [14AP]

Committee on Energy and Natural Resources staff who worked on conference report on H.R. 6, Energy Policy Act, S9367 [29JY]

Cosponsors of legislation to accelerate income tax benefits for charitable cash contributions for victims of the earthquake and tsunami that struck areas of South Asia, Southeast Asia, and Africa, S39 [6JA]

Council on Foreign Relations task force on preparedness and first responders members, S8163 [13JY]

Energy Policy Act (H.R. 6) final amendments, S7233 [23JN]

Extraneous provisions in S. 2020, Tax Relief Act, S13141 [17NO]

Multi-Employer Pension Plan Coalition members, S12896 [16NO]

Messages

Protocol Amending Tax Convention With France: President Bush, S10624 [28SE], S12460 [7NO]

Protocol Amending Tax Convention With Sweden: President Bush, S12703 [10NO]

State of the Union: President Bush, S878-S881 [2FE]

Tax Convention With Bangladesh: President Bush, S12026 [27OC]

Motions

Bankruptcy: amend laws (S. 256), H2074 [14AP]

Budget: reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), H11262 [8DE]

———reconciliation of the tax relief provisions of the concurrent resolution (S. 2020), S13080, S13101, S13102, S13103, S13104, S13114, S13123, S13124, S13125, S13126, S13128, S13129, S13131, S13132, S13133, S13134 [17NO]

Pensions: reform funding rules (H.R. 2830), H11770 [15DE]

Power resources: enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), S6462 [14JN], S6602 [15JN], S6992, S6996, S7037 [22JN], S7216 [23JN], H5772 [13JY]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), conference report, S9374 [29JY]

Small business: improve access and choice relative to employee health care (H.R. 525), H6506 [26JY]

Press releases

Harvard Study Shows Legislation a Danger to Millions Bankrupted by Medical Bills: Physicians for a National Health Program (organization), S1840 [1MR]

Proposals

Acceleration of income tax benefits for charitable cash contributions for victims of the earthquake and tsunami that struck areas of South Asia, Southeast Asia, and Africa, S39 [6JA]

Remarks in House

Air pollution: allow a credit for qualified expenditures paid or incurred to replace certain wood stoves (H.R. 3928), E1975 [28SE]

Alternative minimum tax, H2642 [27AP]

———extend exemption amounts for individuals, H10506 [17NO]

———extend relief, H11245-H11249, H11252-H11264 [8DE]

———extend relief and index such relief for inflation, H1959-H1964 [13AP]

———extend relief and index such relief for inflation (H.R. 4096), H11141-H11147 [7DE], H11233, H11234, H11238-H11240 [8DE]

———reform, H10233 [16NO]

American Samoa: extend possession tax credit for an additional period, H11244 [8DE]

Animals: exclude from gross income amounts received on the sale of certain animals associated with educational programs (H.R. 3079), E1363 [27JN]

Armed Forces: allow deduction for members serving in a combat zone for contributions to individual retirement plans even if the compensation on which contributions are based is excluded from gross income (H.R. 1499), H3712-H3714 [23MY], E1109 [26MY]

———ensure that Reserve components are able to maintain adequate retention and recruitment levels by protecting the financial security of the families of activated members, H1494, H1495, H1497 [15MR]

———ensure that Reserve components are able to maintain adequate retention and recruitment levels by protecting the financial security of the families of activated members (H.R. 838), E261 [16FE]

———ensure that soldiers wounded in a combat zone continue to receive special pay allowances and tax benefits associated with combat pay, H1495, H1496 [15MR]

Bankruptcy: amend laws (S. 256), H1606 [16MR], H1856 [12AP], H1946 [13AP], H1993, H2062-H2077, H2084, H2086 [14AP], H2631 [27AP], E623 [12AP], E677 [18AP], E699, E704 [19AP], E737 [22AP], E754 [25AP], E838 [2MY]

———amend laws (S. 256), consideration (H. Res. 211), H1974 [14AP]

———establish a Federal homestead exemption for debtors whose financial situations were caused by serious medical problems, H2059 [14AP]

———exempt from means testing debtors whose financial situations were caused by identity theft, H1978, H1990 [14AP]

———exempt from means testing debtors whose financial situations were caused by serious medical problems, H2055, H2059 [14AP]

BLM: provide permanent funding for the payment in lieu of taxes program (H.R. 788), H3621 [19MY], E245 [15FE]

Budget: allocation of funds, H369, H402-H404 [8FE], H508, H509 [9FE], H526 [10FE], H611 [15FE], H691-H699 [16FE], H2638 [27AP], H8922, H8923, H8924, H8974, H8977 [19OC], H8988, H8989, H8990, H9014, H9015, H9017, H9018 [20OC], H9091-H9094 [25OC], H9333 [27OC], H9412 [28OC], H9476 [2NO], H9558, H9559 [3NO], H9674 [4NO], H9946-H9948, H9954-H9960 [7NO], H9988, H9989, H10005-H10012 [8NO], H10117-H10124 [9NO], H10230, H10377-H10383 [16NO], H10507 [17NO], H12234-H12241 [18DE]

———deficit, H11963 [16DE]

———increase veterans, education, health care, homeland security, environment, and infrastructure funding through reductions in tax cuts and defense spending, H1628-H1632 [17MR]

———provide for expedited consideration of certain proposed rescissions of budget authority (H.R. 982), E291 [18FE]

———reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), H11087 [6DE], H11115, H11116, H11194-H11199, H11213, H11214 [7DE], H11225, H11226, H11234-H11264, H11269, H11273, H11275, H11318, H11320, H11322 [8DE], H12054, H12161 [17DE], E2511 [13DE], E2532, E2533, E2538 [14DE], E2547 [15DE], E2562 [17DE]

———reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), consideration (H. Res. 588), H11227-H11234 [8DE]

———reconciliation process, H9079-H9090 [25OC], H9281 [27OC]

———reinstate pay-as-you-go requirement, H1553, H1558, H1562, H1597 [16MR], H2945, H2946 [4MY], H9022 [20OC], H10048 [9NO]

Bush, President: domestic policy, H4716 [17JN], H8739 [7OC]

———evaluation of administration, H9995 [8NO], H10129 [9NO]

———evaluation of economic policies, H6558-H6562 [26JY], H9477, H9539 [2NO], H9967 [8NO], H11040 [6DE], H11204 [7DE]

Business and industry: freeze oil industry subsidies, H9366, H9409 [28OC], H9541 [2NO], H9608 [3NO], H10125 [9NO], H11331 [12DE]

———make permanent the increase in expensing of certain depreciable business assets (H.R. 1388), E507 [17MR]

———prevent corporate expatriation to avoid Federal taxation (H.R. 3959), E1983 [29SE]

———repeal foreign sales corporation/extraterritorial income (FSC/ETI) tax program and replace with corporate rate deduction for domestic manufacturers, H1272 [10MR], H1626 [17MR]

Charities: provide a credit for the transportation of food for charitable purposes (H.R. 1954), E1921 [21SE]

Churches and synagogues: prohibit exercise of eminent domain over houses of worship and other nonprofit or tax-exempt organizations, H9598 [3NO]

Coal: provide for a transferable credit against income tax for production of energy from waste coal (H.R. 3580), E1678 [29JY]

Colleges and universities: provide collegiate housing and infrastructure grants (H.R. 1532), E597 [8AP]

Congress: accomplishments of the 109th Congress, H2886 [4MY], H2982, H2984 [5MY], H4076 [26MY], H5595 [30JN], H7570 [29JY]

Congressional Black Caucus: budget priorities, H1573-H1576, H1581, H1582, H1584, H1595, H1596 [16MR], H1642-H1653 [17MR]

Conservation of energy: provide credits for constructing energy efficient homes or improving existing homes, H2206 [20AP]

———provide incentives to reduce energy consumption (H.R. 1834), E764 [26AP]

Constitutional amendments: abolish personal income, estate, and gift taxes and prohibit the Government from engaging in business in competition with its citizens (H.J. Res. 14), E86 [26JA]

Corporations: deny employers a deduction for payments of excessive compensation (H.R. 3260), E1469 [12JY]

———provide for an election for special tax treatment of certain S corporation conversions (H.R. 1557), E612 [12AP]

Courts: treatment of attorneys fees in lawsuits as income to the attorneys, not as part of the plaintiffs awards, E1228 [14JN]

Death and dying: permit military death gratuities to be contributed to certain tax-favored accounts (H.R. 3478), H9539 [2NO]

Democratic Party: national agenda, H1610 [16MR], H2540 [26AP], H8989 [20OC], H9110 [26OC], H9416-H9418 [28OC], H9633-H9638 [3NO], H10150 [10NO], H10379, H10382 [16NO]

Dept. of Justice: Community Oriented Policing Services (COPS) Program funding through reductions in tax cuts, H4411-H4413, H4437, H4438 [14JN]

Dept. of the Interior: Federal land acquisition funding, H3619 [19MY]

———payment in lieu of taxes program funding, H3620-H3623 [19MY]

———payment in lieu of taxes program funding through reductions in National Endowment for the Arts funding, H3623, H3624 [19MY]

Depts. of Defense, Veterans Affairs, and related agencies: consider effect of certain regulatory requirements on competitiveness of U.S. business, H4110 [26MY]

Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies: prohibit corporations incorporated in certain foreign countries from being eligible for Federal contracts, H5506-H5509 [30JN]

Disasters: accelerate income tax benefits for charitable cash contributions for victims of the earthquake and tsunami that struck areas of South Asia, Southeast Asia, and Africa (H.R. 241), H83 [6JA]

———allow individuals either a credit against income or a deduction for expenses paid or incurred by reason of a voluntary or mandatory evacuation (H.R. 4066), E2099 [17OC]

———modify terms of the community disaster loan program (H.R. 4012), H8795 [7OC], E2055 [7OC]

———modify terms of the community disaster loan program (H.R. 4090), E2139 [20OC]

———provide for the proper tax treatment of certain disaster mitigation payments (H.R. 1134), H1388-H1394 [14MR], H2082, H2083 [14AP]

Discrimination: deny all deductions for business expenses associated with the use of a club that discriminates on the basis of sex, race, or color (H.R. 1521), E569 [7AP]

Diseases: improve preparation for an influenza pandemic, including an avian influenza pandemic, H5714 [12JY], H9073 [25OC], H9280, H9332 [27OC], H9437, H9440, H9441, H9448, H9451 [1NO], H9699, H9939-H9941 [7NO], H11185 [7DE], H12264 [18DE], E2303 [8NO]

———improve preparation for an influenza pandemic, including an avian influenza pandemic (H.R. 3369), H8800 [7OC]

———require group and individual health insurance coverage of screening for breast, prostate, and colorectal cancer (H.R. 2812), E1161 [8JN]

———waive the employee portion of Social Security taxes imposed on individuals who have been diagnosed with cancer or a terminal disease (H.R. 3078), E1368 [27JN]

District of Columbia: provide full voting representation in Congress (H.R. 398), H307 [2FE]

Drugs: provide incentives for investment in research and development of new medicines and to enhance access to new medicines (H.R. 417), E149 [2FE]

———provide incentives to companies to invest in research and development of antibiotic drugs, antivirals, diagnostic tests, and vaccines that may be used to identify, treat, or prevent an infectious disease, H9280 [27OC]

Ecology and environment: extend expensing of environmental remediation costs, H11243, H11244 [8DE]

———extend the environmental tax on corporate income (H.R. 4199), E2258 [3NO]

Economic Growth and Tax Relief Reconciliation Act: make repeal of estate taxes permanent, H2589 [27AP]

———make repeal of estate taxes permanent (H.R. 8), H1857, H1869 [12AP], H1900, H1901, H1902, H1921-H1943, H1946, H1960 [13AP], H1971, H1972, H1980, H2073 [14AP], E661, E662 [15AP], E699, E702 [19AP], E711 [21AP]

———make repeal of estate taxes permanent (H.R. 8), consideration (H. Res. 202), H1910-H1919 [13AP]

Economy: impact of Hurricane Katrina, H8803 [7OC]

———impact of tax cuts, H5747 [13JY], H5896 [14JY], H8155 [20SE], H8803, H8804 [7OC], H11086-H11092 [6DE], H11195-H11201 [7DE]

———importance of job creation, H5745, H5746, H5748 [13JY], H9438 [1NO], H11193-H11199 [7DE]

———national objectives priority assignments, H824-H830 [1MR], H948 [3MR], H1580, H1583 [16MR], H2946, H2963-H2969 [4MY], H3063, H3065 [10MY], H3118 [11MY], H3202, H3204 [12MY], H4300, H4301 [9JN], H4408 [14JN], H5709 [12JY], H5889-H5895 [14JY], H5938, H5952-H5954 [18JY], H5969 [19JY], H9054 [25OC], H9408 [28OC], H9622-H9627 [3NO], E481 [17MR]

Education: allow tax credits for certain elementary and secondary school expenses and contributions to charitable school-tuition organizations (H.R. 404), E95 [26JA]

———expand the Hope Scholarship credit to elementary and secondary school expenses (H.R. 403), E94 [26JA]

———improve recruitment, preparation, distribution, and retention of public elementary and secondary school teachers and principals (H.R. 2835), E1193 [9JN]

———increase the deduction for host families of foreign exchange and other students (H.R. 1504), H8221 [21SE]

———provide for the deductibility of higher education expenses and interest on student loans (H.R. 401), E90 [26JA]

———provide for the deductibility of higher education expenses (H.R. 117), E14, E17 [4JA]

———provide tax credit for educational expenses incurred in attending public or private elementary and secondary schools (H.R. 406), E82 [26JA]

———provide tax credit for educational expenses incurred in attending public or private elementary and secondary schools (H.R. 441), E160 [2FE]

———provide tax credit for elementary and secondary school personnel (H.R. 405), E94 [26JA]

———provide tax credit for elementary and secondary school teachers (H.R. 402), E94 [26JA]

———treatment of certain expenses of elementary and secondary school teachers (H.R. 2989), H4899 [22JN]

Employment: clarify that wages paid to unauthorized aliens are not deductible (H.R. 3095), H9630 [3NO], H11660 [15DE]

———impact of tax cuts, H1647 [17MR]

Energy and water development: consider effect of certain regulatory requirements on competitiveness of U.S. business, H3874 [24MY]

Energy Policy Act: technical corrections in amendments (H.R. 4637), H12285 [18DE]

EPA: increase Clean Water State Revolving Fund funding through reductions in tax cuts, H3640, H3641 [19MY]

European Union: treat certain payments made in lieu of income taxes as income taxes paid to a foreign country for foreign tax credit (H.R. 2307), E933 [11MY]

Families and domestic relations: allow credit for medical expenses for dependents (H.R. 3077), E1370 [27JN]

———earned income tax credit, H396 [8FE], H8168 [21SE]

———increase benefits for parents who stay at home with their children (H.R. 3080), E1358 [27JN]

———reduce estate and gift tax rates, H1930 [13AP]

———restore estate tax and repeal carryover basis rule and increase estate tax unified credit (H.R. 1574), E624 [12AP]

———retain estate tax with an immediate exemption increase and repeal new carryover basis rules, H1911, H1912, H1916-H1919, H1922-H1924, H1926-H1930, H1932-H1943 [13AP], H2073 [14AP]

Federal-State relations: extend the deduction of State and local general sales taxes in lieu of State and local income taxes, H11231 [8DE]

———make allowance of the deduction of State and local general sales taxes in lieu of State and local income taxes permanent, H1869 [12AP]

———regulate certain State taxation of interstate commerce (H.R. 1956), H8393 [28SE], E833 [28AP]

Firearms: prohibit use of funds to export .50 caliber sniper rifles to nongovernmental entities, H4592, H4593 [16JN], E1282 [20JN]

Floods: treatment of flood mitigation grants, H187 [25JA]

Gambling: treatment of casinos affected by Hurricane Katrina, H8253 [22SE], H8516 [29SE], H8650 [6OC], H11076 [6DE]

GAO: study the impact of consolidation of gasoline wholesales on the gasoline retail market, H2412, H2413 [21AP]

Gross national product: impact of less regulation and lower taxes, H2781 [3MY]

Health: allow a deduction for amounts paid for health insurance and prescription drug costs of individuals (H.R. 218), E18 [4JA]

———allow a deduction for premiums for high deductible health plans required relative to health savings accounts (H.R. 37), H5720 [12JY]

———allow use of flexible spending and health reimbursement arrangements in combination with health savings accounts (H.R. 4511), H11337 [13DE]

———conduct vaccine awareness campaign, ensure sufficient vaccine supply, prepare for pandemic or epidemic, and encourage vaccine production capacity relative to influenza (H.R. 813), H1900 [13AP]

———expand workplace health incentives by equalizing the tax consequences of employee athletic facility use (H.R. 1634), H5173 [24JN]

———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. 2072), E862 [4MY]

———national policy to provide health care and reform insurance procedures, H174 [25JA]

———national policy to provide health care and reform insurance procedures (H.R. 3075), E1361 [27JN]

———permit the deduction of health insurance costs of self-employed individuals to be allowed in computing self-employment taxes (H.R. 727), E198 [9FE]

———protect enrollees in managed care plans and other health coverage (H.R. 2259), E937 [11MY]

Health care professionals: provide a credit to physicians who provide charity care (H.R. 3614), E1693 [29JY]

House of Representatives: legislative priorities, H4145 [7JN]

Housing: rename low-income housing credit the affordable housing credit and increase the per capita amount allowed in the determination of the State housing credit ceiling (H.R. 2681), E1117 [26MY]

Hurricanes: establish offsets for funding for relief for States impacted by Hurricane Katrina, H8394, H8395, H8485 [28SE], H8651, H8708 [6OC], H8896, H8900-H8902 [18OC], H8953, H8966-H8979 [19OC], H9014, H9015, H9019-H9026 [20OC]

———establish offsets for funding for relief for States impacted by hurricanes, H8854, H8855, H8856 [18OC]

———provide incentives for Hurricane Katrina recovery in the Gulf Opportunity Zone, H9335 [27OC]

———provide tax benefits for the Gulf Opportunity Zone and certain areas affected by Hurricane Rita (H.R. 4155), H11076 [6DE]

———provide tax benefits for the Gulf Opportunity Zone and certain areas affected by Hurricanes Rita and Wilma (H.R. 4440), H11152-H11163 [7DE], H11242 [8DE], H11923, H11940 [16DE]

———provide tax relief for persons affected by Hurricane Katrina, H7872 [14SE]

———provide tax relief for persons affected by Hurricane Katrina (H.R. 3769), H8804 [7OC]

———provide tax relief for the victims of Hurricane Katrina and provide incentives for charitable giving (H.R. 3768), H7871 [14SE], H8014-H8022, H8065 [15SE]

———provide tax relief for the victims of Hurricane Katrina and provide incentives for charitable giving (H.R. 3768), consideration (H. Res. 454), H8189-H8195 [21SE]

———relief efforts for States impacted by Hurricane Katrina, H8804 [7OC]

———waive individual and corporate income limitations for charitable contributions for the relief of victims of Hurricane Katrina, H8020 [15SE]

Income: reform laws, H4299 [9JN]

———simplify earned income credit questions for families within a certain income bracket, H1962, H1963 [13AP]

Individual retirement accounts: allow tax-free distributions for charitable contributions (H.R. 1607), E644 [13AP]

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. 2935), E1264 [17JN]

———allow a refundable credit to subsidize the cost of COBRA continuation coverage for certain individuals (H.R. 4173), E2215 [28OC]

———allow credit for cost of insurance against negative outcomes from surgery and malpractice of a physician (H.R. 3076), E1365 [27JN]

———health savings accounts, H6433 [26JY]

———provide nondiscriminatory coverage of substance abuse treatment services under private group and individual health coverage (H.R. 1258), H8218, H8219, H8220 [21SE]

———require group and individual health plans to provide coverage for second opinions (H.R. 2936), E1266 [17JN]

———require health plans to provide direct access to services provided by obstetrician-gynecologists without a referral (H.R. 2937), E1265 [17JN]

Internal Revenue Code: end certain abusive tax practices and provide tax relief and simplification, H1902, H1958-H1964 [13AP], H1973 [14AP], E645 [13AP]

———extend certain expiring provisions (H.R. 4388), H11150-H11152 [7DE], E2490 [8DE]

———provide taxpayers a flat tax alternative to the current income tax system (H.R. 1040), H6209 [21JY]

———reform, H4192 [8JN]

———simplify through revenue neutral proposals (H.R. 2950), H4904 [22JN]

Investments: allow individuals to defer recognition of reinvested capital gains distributions from regulated investment companies (H.R. 2121), E890 [5MY]

———increase participation in section 401(k) plans through automatic contribution trusts, H3337 [17MY]

———make reduction in individual capital gains tax rates permanent and further reduce and simplify such rates and reduce corporate capital gains rate (H.R. 1500), E534 [5AP]

———provide for enhanced retirement security in the form of an Individual Social Security Investment Program, E740 [22AP]

———provide for enhanced retirement security in the form of an Individual Social Security Investment Program (H.R. 530), H3031 [5MY]

IRS: enforce Privacy Act relative to personal information, H5509 [30JN]

———prevent from setting up tax preparation services within the agency, H10940, H10941 [18NO]

———prohibit funding to enter into contracts with private collection companies to collect IRS debt, H5489 [30JN]

———repeal Internal Revenue Code provisions relating to qualified tax collection contracts (H.R. 1583), E627 [12AP]

———require abatement of interest on erroneous tax refund checks without regard to the size of the refund (H.R. 726), E198 [9FE]

———tax law enforcement efforts funding, H5387 [29JN]

Land use: provide tax incentives for charitable gifts of conservation easements, H10508 [17NO]

Law enforcement officers: provide a nonrefundable tax credit to law enforcement officers who purchase armor vests (H.R. 2823), E1172 [8JN]

Lawyers and attorneys: allow deduction for certain attorney fees in computing taxable income and alternative minimum tax (H.R. 4040), E2054 [7OC]

———allow deduction for certain flood-related attorney fees in computing taxable income and alternative minimum tax (H.R. 4041), E2054 [7OC]

Leaking Underground Storage Tank Trust Fund: extend financing rate (H.R. 1270), H1526, H1527 [16MR]

Mental health: extend provisions requiring parity in the application of certain limits to mental health benefits (H.R. 4579), H12125-H12128 [17DE]

New York, NY: treatment of Federal funds used for relief and revitalization after terrorist attacks (H.R. 2196), E893 [5MY]

109th Congress: goals, H5 [4JA]

Organ donors: provide a nonrefundable personal credit to individuals who donate certain life-saving organs (H.R. 2474), E1033 [20MY]

Pensions: clarify treatment of self-employment for purposes of the limitation on State taxation of retirement income (H.R. 4019), E2064 [7OC]

———facilitate automatic enrollment of employees in certain pension plans (H.R. 1508), H6179 [20JY]

———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. 2233), E923 [10MY]

———make improvements in benefit accrual standards (H.R. 2831), H10196 [15NO]

———make permanent and refundable, and expand, the saver's credit (H.R. 1305), H6179 [20JY]

———make the additional tax on early distributions from certain pension plans inapplicable for public safety employees, H11770 [15DE]

———provide retirement security and pension reform, H6408 [25JY]

———provide retirement security and pension reform (H.R. 1960), E831 [28AP]

———provide retirement security and pension reform (H.R. 1961), E831 [28AP]

———provide transition funding rules for certain plans, including airline industry pension plans, electing to cease future benefit accruals (H.R. 2106), H2883 [4MY], H3117 [11MY], H4146 [7JN], H4990 [23JN]

———reform, H4903 [22JN], H11224 [8DE]

———reform funding rules (H.R. 2830), H10013-H10017 [8NO], H11678-H11798 [15DE], E2566, E2584, E2601 [17DE], E2610 [18DE], E2634, E2645 [22DE]

———reform funding rules (H.R. 2830), consideration (H. Res. 602), H11660-H11670 [15DE]

———reform funding rules (H.R. 2830), motion to recommit, H11796, H11797 [15DE]

Petroleum: gasoline tax, H1319 [10MR]

———impose a windfall profit tax on crude oil and products thereof, H2398 [21AP], E767 [26AP]

———reduce motor fuel excise taxes during periods of high fuel prices (H.R. 2924), E1240 [15JN]

Political campaigns: clarify when organizations described in section 527 of the Internal Revenue Code must register as political committees, H2111 [19AP]

———clarify when organizations described in section 527 of the Internal Revenue Code must register as political committees (H.R. 513), E828 [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. 471), E116 [1FE]

———provide a credit and a deduction for small political contributions (H.R. 958), E292 [18FE]

Poverty: assist low-income taxpayers in preparing and filing tax returns and increase protections against certain refund anticipation loan providers (H.R. 894), E279 [18FE]

Power resources: allow a refundable income tax credit for gasoline and diesel fuel used in highway vehicles for nonbusiness purposes (H.R. 2893), E1227 [14JN]

———allow a tax credit for the purchase and installation of emergency generators (H.R. 4348), E2374 [16NO]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply, H11270 [8DE]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), H2092 [14AP], H2108, H2110, H2111, H2112, H2133-H2139 [19AP], H2154, H2155, H2156, H2192-H2381, H2383-H2392 [20AP], H2398, H2399-H2450, H2452, H2453 [21AP], H2528 [26AP], H3898 [25MY], H5169-H5172 [24JN], H5369 [29JN], H5772 [13JY], H6111 [20JY], E733 [22AP], E757, E765 [26AP], E780, E789, E796 [27AP], E818, E827, E836 [28AP], E838, E839 [2MY], E886 [5MY], E1490 [14JY]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), amendment process, H2077 [14AP]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), conference report, H6654, H6656, H6657 [27JY], H6939, H6940, H6949-H6973 [28JY], H9933 [7NO], H9968 [8NO], H10229 [16NO], E1697, E1718, E1725, E1726, E1727, E1729, E1730, E1731, E1735, E1736, E1737, E1740 [29JY], E1759 [6SE], E1781 [7SE]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), consideration (H. Res. 219), H2174-H2178, H2180-H2192 [20AP]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), consideration of conference report (H. Res. 394), H6943-H6948 [28JY]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), corrections in engrossment, H2452 [21AP]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), motion to instruct conferees, H5772-H5777 [13JY], E1505 [15JY]

———impose a temporary windfall profit tax on crude oil, establish the Consumer Energy Assistance Trust Fund, and provide for a rebate to energy consumers (H.R. 4263), E2309 [9NO]

———impose windfall profit tax on oil and natural gas, allow tax credit for purchases of fuel-efficient passenger vehicles, and provide grants for mass transit (H.R. 2070), E867 [4MY]

———prohibit loan guarantees for privately owned powerplant construction, H6954 [28JY]

———provide incentives for alternative fuels and motor vehicles powered by alternative fuels (H.R. 1744), E724 [21AP]

———reduce consumption, score legislation to evaluate impact on foreign dependence, increase production of energy-efficient vehicles, increase energy choices, and reduce Federal usage of gasoline, H10365 [16NO]

Public debt: reduce budget deficits by restoring budget enforcement and strengthening fiscal responsibility, H3699 [23MY]

Public safety officers: provide a tax credit for police officers and professional firefighters and exclude from income certain benefits received by public safety volunteers (H.R. 2822), E1170 [8JN]

Puerto Rico: allow the deductibility of manufacturing income attributable to domestic production activities, E2490 [8DE]

Rates, H393, H395, H397 [8FE], H484, H495 [9FE], H824, H826, H827 [1MR], H1512, H1597 [16MR], H2583, H2587, H2642 [27AP], H2694 [28AP], H5615 [11JY], H9348 [27OC], H10010 [8NO], H10632 [17NO], H11965 [16DE], H12240 [18DE], E557-E559 [6AP]

Real estate: allow a deduction for premiums on mortgage insurance (H.R. 3098), E1382 [28JN]

———exclude from gross income gain from the conversion of property by reason of eminent domain (H.R. 3268), H5939 [18JY], H6114 [20JY], H6331 [22JY]

———provide a one-time increase in the amount excludable from the sale of a principal residence by taxpayers of a certain age (H.R. 2127), E897 [5MY]

Recycling: provide tax incentives to encourage manufacturers of computer, cell phone, and television equipment to operate environmentally sound recycling programs for consumers discarding equipment (H.R. 320), E61 [25JA]

Refunds: allow taxpayers to split refunds and make deposits electronically among certain accounts (H.R. 1048), H6179 [20JY]

Republican Party: national agenda, H2156 [20AP], H3118 [11MY], H3889 [24MY], H4077 [26MY], H4874-H4880 [21JN], H5082, H5092-H5099 [23JN], H6111, H6112 [20JY], H8729 [6OC], H9108, H9110 [26OC], H9281, H9331, H9343-H9349 [27OC], H9410-H9412 [28OC], H9558, H9559, H9627, H9628 [3NO], H9691-H9693 [4NO], H10023 [8NO], H11512 [14DE]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 25), H9439 [1NO]

Schools: expand incentives for construction and renovation of public schools (H.R. 1742), E717 [21AP]

Science: provide credits for qualified stem cell research, storage of qualified stem cells, and donation of umbilical cord blood (H.R. 3444), E1617 [27JY]

Securities: provide for Gulf tax credit bonds and advance refundings of certain tax-exempt bonds, and provide a Federal guarantee of certain State bonds (H.R. 4337), H10363 [16NO]

Shipping industry: provide an exemption from the harbor maintenance tax for certain shipping between U.S. mainland ports (H.R. 3319), E1515 [18JY]

Small business: extend deduction for increased expensing for small business, H11243 [8DE]

———improve access and choice relative to employee health care, H2750 [3MY]

———improve access and choice relative to employee health care (H.R. 525), H1427 [15MR], H6309 [21JY], H6384, H6408, H6417 [25JY], H6438, H6477-H6509 [26JY], H6656 [27JY], E150 [2FE], E750 [22AP], E1635, E1637, E1640 [27JY], E1665 [29JY]

———improve access and choice relative to employee health care (H.R. 525), consideration (H. Res. 379), H6466-H6472 [26JY]

———improve access and choice relative to employee health care (H.R. 525), motion to recommit, H6507 [26JY]

———improve affordability of health insurance coverage for small employers, H5719-H5723 [12JY]

———provide incentives for investment (H.R. 436), H1790, H1791 [6AP]

———provide subsidies to encourage small employers to offer affordable health coverage to their employees through qualified health pooling arrangements (H.R. 2073), H3757 [23MY]

Social Security: apply savings from the enactment of certain estate tax legislation to trust fund restoration, H1918 [13AP]

———create personal guarantee accounts ensuring full benefits for all workers and their families, restore long-term solvency, and make certain benefit improvements (H.R. 750), E220 [10FE]

———dedicate surpluses to personal accounts that can only be used to pay Social Security benefits, H5644 [12JY], H5791-H5798 [13JY], E1692 [29JY]

———dedicate surpluses to personal accounts that can only be used to pay Social Security benefits (H.R. 3304), H5804 [14JY], H5948 [18JY], H6190-H6196 [20JY], H6440 [26JY], E1499 [15JY]

———privatization proposals, H634 [16FE]

———repeal tax increase on benefits (H.R. 179), E5 [4JA]

———restore solvency, H6209 [21JY]

———treatment of benefits (H.R. 180), E5 [4JA]

———treatment of income earned by individuals who are not citizens or U.S. nationals relative to coverage under the old-age, survivors, and disability insurance program (H.R. 858), E255 [16FE]

Solar energy: allow credit for residential solar energy property, H2205 [20AP]

Sports: ensure funding for sportfishing and boating safety programs funded out of the Highway Trust Fund (H.R. 3649), H7823-H7825 [13SE], H8116 [20SE]

States: permit sale of Federal lands to fund public education through increased tax base, H8129 [20SE]

Tax-exempt organizations: repeal excise tax on the net investment income of tax-exempt foundations (H.R. 217), E18 [4JA]

Telephones: repeal excise tax on telephone use and other communications services (H.R. 1898), H4989 [23JN], E804 [27AP]

Tennessee: economic growth, H3746 [23MY], H4076 [26MY]

Territories: provide cover over of the refundable portion of the earned income and child tax credits to Guam and the Virgin Islands (H.R. 1555), E607 [12AP]

Tobacco products: combat illicit trafficking to eliminate financial support that traffickers provide to terrorist organizations, H6284 [21JY]

Transportation: extend the transportation fringe benefit to bicycle commuters (H.R. 807), H1424 [15MR], E234 [15FE]

———program funding relative to minimum rate of return for donor States, H1041, H1042 [9MR], H4114-H4118 [26MY]

U.N.: prohibit U.S. contributions relative to U.N. proposals to impose taxes or fees on U.S. citizens, H4519 [15JN], H6057 [19JY]

———prohibit U.S. contributions relative to U.N. proposals to impose taxes or fees on U.S. citizens (H.R. 1017), E313 [1MR]

Veterans: eligibility for mortgage revenue bond financing (H.R. 2952), E1265 [17JN]

———health care funding, H4078-H4084, H4092-H4095, H4105, H4106, H4111 [26MY]

Remarks in Senate

Agriculture: allow refundable tax credit for certain energy costs of farmers and ranchers, S13133 [17NO]

Air pollution: provide a small agri-biodiesel producer credit and improve the small ethanol producer credit (S. 610), S2523 [11MR]

Alcoholic beverages: allow distilled spirits wholesalers a credit for their cost of carrying Federal excise taxes prior to the sale of the product bearing the tax (S. 646), S2998 [17MR]

———repeal occupational taxes on manufacturers, distributors, and sellers of beer, wine, and distilled spirits (S. 702), S3206 [5AP]

———treatment of beer (S. 722), S3289 [6AP]

Alternative minimum tax: extend relief and index such relief for inflation (H.R. 4096), S13457 [12DE], S13509 [13DE]

———extend relief and index such relief for inflation (H.R. 4096), unanimous-consent request, S14289, S14290 [21DE]

———provide relief, S13137 [17NO], S14208 [21DE]

———repeal (S. 1103), S5787 [23MY], S13095 [17NO]

Animals: treatment of horses (S. 1528), S9293 [28JY]

Appropriations: legislative process relative to Hurricane Katrina recovery efforts proposals, S10014-S10016 [14SE]

Armed Forces: allow credits for small businesses who employ activated military reservists and self-employed activated military reservists (S. 240), S747-S749 [1FE]

———allow deduction for members serving in a combat zone for contributions to individual retirement plans even if the compensation on which contributions are based is excluded from gross income (H.R. 1499), S12871 [15NO]

———allow tax credit to businesses who employ members of the National Guard or Ready Reserve for compensation paid during active military duty, S2830 [16MR]

———clarify treatment of differential wage payments made to employees called to active military duty (S. 1401), S8317 [14JY]

———ensure adequate strengths, protections, and benefits for members and their families (S. 11), S147 [24JA], S684 [1FE]

———ensure adequate strengths, protections, and benefits for members and their families (S. 871), S4137 [21AP], S4157 [22AP]

———ensure increased death gratuity benefits are tax free, S4088 [21AP]

———ensure that soldiers wounded in a combat zone continue to receive special pay allowances and tax benefits associated with combat pay, S12675 [10NO]

———ensure that soldiers wounded in a combat zone continue to receive special pay allowances and tax benefits associated with combat pay (S. 461), S1722 [18FE]

———expand and enhance benefits (S. 460), S1720-S1722 [18FE]

———include combat pay in determining allowable contributions to an individual retirement plan (S. 601), S2495 [10MR]

———provide additional relief for members of and their families, S13743 [16DE]

———provide for a refundable wage differential credit for activated military reservists, S3985 [20AP]

———provide for a refundable wage differential credit for activated military reservists (S. 417), S1631 [17FE]

———treatment of combat pay relative to earned income tax credit and child tax credit, S2943 [17MR]

Arts and humanities: adjust capital gains treatment of art and collectibles and provide a deduction for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (S. 1186), S6167 [7JN]

———allow deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (S. 372), S1346 [14FE]

Aviation: exempt certain sightseeing flights from taxes on air transportation (S. 84), S255 [24JA]

———valuation of employee personal use of noncommercial aircraft for purposes of Federal income tax inclusion, S13134 [17NO]

Bankruptcy: amend laws (S. 256), S1725-S1783, S1785-S1788 [28FE], S1813-S1815, S1818-S1831, S1834-S1857 [1MR], S1892-S1915, S1918-S1927 [2MR], S1979-S1997 [3MR], S2053-S2056, S2069-S2078 [4MR], S2111, S2113-S2143 [7MR], S2199-S2230 [8MR], S2306-S2342 [9MR], S2406-S2408, S2415-S2417, S2420-S2422, S2424-S2428, S2459-S2474 [10MR], S2515-S2517 [11MR], S6010 [26MY]

———amend laws (S. 256), unanimous-consent agreement, S1889 [2MR], S2098 [4MR], S2229 [8MR]

———discourage predatory mortgage lending practices, S1920-S1922 [2MR]

———establish a Federal homestead exemption for debtors whose financial situations were caused by serious medical problems, S1895-S1900, S1906, S1907, S1924 [2MR], S2324 [9MR]

———exempt from means testing debtors whose financial situations were caused by identity theft, S1918-S1920 [2MR], S1982 [3MR]

———exempt from means testing debtors whose financial situations were caused by serious medical problems, S1895-S1900, S1907, S1913, S1923 [2MR], S2203 [8MR], S2324 [9MR]

———exempt from means testing debtors whose income falls below the median income level, S2217-S2221 [8MR], S2307, S2311 [9MR]

———exempt from means testing economically distressed caregivers to ill or disabled family members, S1923, S1924, S1925 [2MR]

———impact of laws on women and children, S2463-S2465 [10MR]

———impose nondischargeable sanctions on debtors who falsify schedules, enforce rules sanctioning attorney misconduct, and maintain existing laws regarding reaffirmation agreements, S2319 [9MR]

———increase certain filing fees, S1985 [3MR]

BLM: provide permanent funding for the payment in lieu of taxes program (S. 496), S1943 [2MR]

Budget: allocation of funds, S2592-S2597 [14MR], S9712-S9715 [7SE], S11653-S11656 [20OC], S11736 [21OC], S11779 [25OC], S12124 [1NO], S13435 [12DE]

———reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), unanimous-consent request, S14289 [21DE]

———reconciliation of the tax relief provisions of the concurrent resolution (S. 2020), S12923-S12934, S12936-S12940 [16NO], S13072-S13146 [17NO], S13339, S13344, S13352-S13354 [18NO]

———reconciliation of the tax relief provisions of the concurrent resolution (S. 2020), unanimous-consent agreement, S13092 [17NO]

———reconciliation process, S9712-S9715 [7SE], S9911 [12SE], S11653, S11656 [20OC], S11779, S11780 [25OC], S11855-S11857, S11873, S11874 [26OC], S11969-S11971 [27OC]

———reinstate certain rates for higher brackets, rates on capital gains and dividends, and repeal termination of phase out of personal exemptions and limitation on itemized deductions until deficit is eliminated, S13083, S13089, S13102 [17NO]

———reinstate pay-as-you-go requirement, S2796-S2806 [16MR], S12091-S12093, S12095, S12096 [1NO], S12217 [2NO], S12291 [3NO], S13115, S13121, S13122, S13126 [17NO]

———require the CBO and the Committee on Taxation (Joint) to use dynamic economic modeling in addition to static economic modeling in budgetary estimates of proposed changes in Federal revenue law (S. 287), S987, S988 [3FE]

———treatment of any budget surpluses, S14016 [19DE]

Bush, President: evaluation of administration, S6721 [16JN]

Business and industry: allow employers a tax credit for employment and business practices favorable to U.S. employees, S13120, S13129 [17NO]

———allow look-through treatment of payments between related foreign corporations (S. 750), S3424 [11AP]

———allow new investment in, or mergers of biomedical research corporations without limiting tax benefits of net operating losses (S. 1893), S11567 [19OC]

———deny any deduction for certain fines, penalties, and other amounts (S. 1890), S11565 [19OC]

———improve deduction for depreciation (S. 2100), S13575-S13577 [14DE]

———permanently extend the subpart F exemption for active financing income (S. 1159), S6055 [26MY]

———permit consolidation of life insurance companies with other companies (S. 1293), S7297 [23JN]

———prevent corporate expatriation to avoid Federal taxation, S12725 [14NO]

———promote simplification and fairness in the administration and collection of sales and use taxes (S. 2152), S14190 [20DE]

———promote simplification and fairness in the administration and collection of sales and use taxes (S. 2153), S14193 [20DE]

———reduce recognition period for built-in gains for S corporations (S. 965), S4580 [28AP]

———repeal foreign sales corporation/extraterritorial income (FSC/ETI) tax program and replace with corporate rate deduction for domestic manufacturers, S13984-S13986 [19DE]

———repeal reduction in deductible portion of business meal and entertainment expenses (S. 298), S1050 [7FE]

———restrict use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation, S13138 [17NO]

———restrict use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation (S. 1565), S9482-S9492 [29JY]

Charities: provide incentives for charitable contributions, improve public disclosure by certain organizations, and enhance ability of low-income individuals to build assets (S. 1780), S10597 [28SE]

———treatment of holdings of certain Type III charitable supporting organizations, S13138, S13139 [17NO]

Children and youth: impose a tax surcharge to eliminate child poverty, S13093, S13124, S13125 [17NO]

———modify the income threshold used to calculate the refundable portion of the child tax credit, S13127 [17NO]

———modify the income threshold used to calculate the refundable portion of the child tax credit (S. 1775), S10516 [27SE]

Climate: provide tax incentives for the investment in greenhouse gas intensity reduction projects (S. 387), S1427-S1430 [15FE]

Colleges and universities: expand the Hope Scholarship credit for certain expenses and exempt certain Federal education grants when taking expenses into account (S. 1697), S10039 [14SE]

Committee on Homeland Security and Governmental Affairs (Senate): authorize production of records by the Permanent Subcommittee on Investigations (S. Res. 199), S8436 [18JY]

Community development: extend the new market tax credit (S. 1800), S10748 [29SE]

Community service: provide incentives for communities and individuals to serve the poor and others in need and enhance ability of low-income individuals to build assets, S13117 [17NO]

Computers: allow expensing of broadband Internet access expenditures (S. 1147), S6039 [26MY]

Congress: accomplishments of the 109th Congress, S9249 [28JY], S13068 [17NO], S13307, S13407 [18NO]

Conservation of energy: enhance energy infrastructure properties and encourage the use of certain energy technologies, S7475 [28JN]

———provide a credit for energy-efficient appliance, S9272 [28JY]

———provide a credit for energy-efficient appliances (S. 1022), S5154 [12MY]

———provide incentives to reduce energy consumption, S6795 [20JN]

Consumers: provide taxpayer protection and assistance relative to tax preparation (S. 832), S3825-S3829 [18AP]

Contracts: treatment of Federal contractors who owe unpaid taxes, S8283 [14JY]

Corporations: modify the active business definition relative to corporate reorganization or division (S. 1327), S7616 [29JN]

———prevent corporations from avoiding the U.S. income tax by reincorporating in a foreign country, S1106 [8FE], S2922 [17MR], S13489 [13DE]

———prevent dividends received from corporations in tax havens from receiving a reduced rate (S. 1363), S7858 [30JN]

———repeal tax deferral on income of controlled foreign corporations attributable to imported property, S964 [3FE]

———repeal tax deferral on income of controlled foreign corporations attributable to imported property (S. 196), S605 [26JA]

———repeal tax deferral on income of controlled foreign corporations attributable to imported property (S. 872), S4137 [21AP], S4157 [22AP]

———treat controlled foreign corporations established in tax havens as domestic corporations (S. 779), S3565 [13AP]

Cosmetology: expand the tip tax credit to employers of cosmetologists and promote tax compliance in the cosmetology sector (S. 327), S1202 [9FE]

Democratic Party: national agenda, S127, S130-S132 [24JA], S11340 [17OC]

Dept. of Agriculture: enhance national security by providing research, development, demonstration, administrative support, and market mechanisms for deployment and commercialization of biobased energy technologies and products (S. 1210), S6305 [9JN]

Dept. of Defense: require registration of contractors' taxpayer identification numbers in the Central Contractor Registry database (S. 679), S3058-S3060 [17MR]

Dept. of Education: rebate amount of Pell Grant aid lost as a result of updates to the tables for State and other taxes used in the Federal Needs Analysis Methodology (S. 1249), S6660, S6661 [15JN]

Dept. of HUD: restore Community Development Block Grant Program funding through closing certain tax loopholes, S2887-S2894, S2899 [17MR]

Dept. of Justice: Community Oriented Policing Services (COPS) Program methamphetamine enforcement and clean up program funding through closing of certain tax loopholes, S2938, S2939 [17MR]

Dept. of the Interior: payment in lieu of taxes program funding, S7373 [24JN], S7412 [27JN], S7511 [28JN]

Disabled: allow a tax credit for the purchase of hearing aids (S. 1060), S5438 [18MY]

Disasters: accelerate income tax benefits for charitable cash contributions for victims of the earthquake and tsunami that struck areas of South Asia, Southeast Asia, and Africa, S36, S39 [6JA]

———accelerate income tax benefits for charitable cash contributions for victims of the earthquake and tsunami that struck areas of South Asia, Southeast Asia, and Africa (H.R. 241), S56 [6JA]

———accelerate income tax benefits for charitable cash contributions for victims of the earthquake and tsunami that struck areas of South Asia, Southeast Asia, and Africa (H.R. 241), unanimous-consent agreement, S41 [6JA]

———exclude from gross income certain hazard mitigation assistance (S. 290), S989-S991 [3FE]

———provide for the proper tax treatment of certain disaster mitigation payments (H.R. 1134), S3604, S3605 [13AP]

———provide for the proper tax treatment of certain disaster mitigation payments (S. 583), S2398 [9MR]

———provide for the proper tax treatment of certain disaster mitigation payments (S. 586), S2984 [17MR]

Diseases: improve preparation for an influenza pandemic, including an avian influenza pandemic, S10529-S10531 [28SE], S10652-S10656, S10685-S10693, S10701, S10714 [29SE], S11818 [25OC], S11886-S11889 [26OC], S11958-S11969, S11972, S11978-S11980 [27OC], S12079, S12090, S12096 [1NO], S12805 [15NO], S13605 [15DE], S13948, S13960 [17DE], S14235, S14286, S14288, S14293 [21DE]

———improve preparation for an influenza pandemic, including an avian influenza pandemic (S. 1821), S11132-S11139 [5OC], S11451, S11468 [18OC]

———improve preparation for an influenza pandemic, including an avian influenza pandemic (S. 969), S4581 [28AP], S8447 [19JY], S10626-S10629 [28SE]

District of Columbia: provide full voting representation in Congress (S. 195), S604 [26JA]

Domestic policy: provide tax relief, improve certain welfare and child care programs, encourage charitable contributions, improve disclosure by certain organizations, and enhance financial security opportunities (S. 6), S109 [24JA], S14206 [21DE]

———provide tax relief, improve certain welfare and child care programs, encourage charitable contributions, improve disclosure by certain organizations, and enhance financial security opportunities (S. 6), star print, S2197 [7MR]

Drugs: repeal the medicine and drugs limitation on the deduction for medical care (S. 1514), S9185 [27JY]

Ecology and environment: extend expensing of environmental remediation costs (S. 398), S1530 [16FE]

Economic Growth and Tax Relief Reconciliation Act: make marriage penalty relief provisions permanent (S. 78), S253 [24JA]

———make permanent enhanced educational savings provisions for qualified tuition programs (S. 1112), S5854 [24MY]

———make repeal of estate taxes permanent, S7055 [22JN]

———make repeal of estate taxes permanent (H.R. 8), S3770 [18AP], S3957 [19AP], S4038 [20AP]

———make repeal of estate taxes permanent (H.R. 8), motion to proceed, S9558 [29JY]

———make repeal of estate taxes permanent (S. 420), S1633 [17FE]

———repeal sunset on expansion of the adoption credit and adoption assistance programs (S. 246), S752 [1FE]

Economy: authorize States, localities, the District of Columbia, territories, and possessions of the U.S. to provide certain tax incentives to any person for economic development purposes (S. 1066), S5443-S5445 [18MY]

———national objectives priority assignments, S1067-S1070 [8FE], S2628-S2630 [14MR], S10203-S10205 [20SE]

———prevent increase in tax rates on dividends and capital gains to fund relief programs for those adversely affected by hurricanes in Gulf Coast Region, S10791 [30SE]

———provide tax incentives, education and training improvements, and Patent and Trademark Office reform to keep the U.S. competitive in a global economy (S. 1020), S5109 [12MY]

Education: improve recruitment, preparation, distribution, and retention of public elementary and secondary school teachers and principals (S. 1218), S6294, S6322 [9JN]

———increase deduction for teacher classroom supplies and expand to include qualified professional development expenses (S. 1621), S9734, S9735 [7SE]

———increase the Hope Scholarship Credit, S2931 [17MR]

———make higher education more affordable through expansion of deduction for higher education expenses and a credit for interest on higher education loans (S. 759), S7939 [1JY]

———permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts (S. 75), S250 [24JA]

———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. 76), S250 [24JA]

———provide a refundable credit for certain education expenses (S. 575), S2391 [9MR]

———provide tax credit to teachers in rural or high unemployment areas or who achieve National Board for Professional Teaching Standards certification (S. 1533), S9297 [28JY]

———restore vocational education funding through reductions in certain tax cuts, S2755 [15MR], S2826, S2827 [16MR], S2921, S2954 [17MR]

———simplify determination and deduction of interest on qualified education loans (S. 1964), S12406 [4NO]

Electric power: encourage investment in facilities using wind to produce electricity (S. 715), S3281 [6AP], S6806 [20JN]

———extend credit for electricity produced from certain renewable resources, S9356 [29JY]

———extend credit for electricity produced from certain renewable resources (S. 1156), S6053 [26MY]

———extend credit for electricity produced from certain renewable resources (S. 542), S2170 [7MR]

———extension of the credit for producing electricity from wind (S. 35), S226 [24JA]

———modify and expand credit for producing electricity from certain renewable resources and waste products (S. 1229), S6417 [13JN]

———modify depreciation of property used in the transmission of electricity, S7267 [23JN]

———modify depreciation of property used in the transmission of electricity (S. 815), S3748 [15AP]

———use of wind to produce electricity, S5976 [26MY]

Electronics: reduce and eliminate electronic waste through recycling (S. 510), S2017 [3MR]

Employment: modify the work opportunity credit and the welfare-to-work credit (S. 595), S2488-S2490 [10MR]

———prohibit the double taxation of telecommuters and others who work at home (S. 1097), S5781 [23MY]

———provide compensatory time opportunities, flexible workplaces, and clarify minimum wage and overtime requirements of private sector employees, S11516-S11521, S11533-S11548 [19OC]

———treatment of unused nontaxable benefits under cafeteria plans and flexible spending arrangements (S. 309), S1119 [8FE]

ERISA: provide appropriate waivers, suspensions, or exemptions for individual account plans of persons affected by Hurricanes Katrina or Rita (S. 1802), S10759, S10771 [29SE], S10809 [30SE]

Families and domestic relations: earned income tax credit, S3627 [14AP]

———increase benefits for parents who stay at home with their children (S. 1305), S7313 [23JN]

———make permanent the rate reductions for individual income taxes and capital gains and dividend taxes, and the repeal of estate, gift, and generation-skipping transfer taxes (S. 7), S109 [24JA]

———permanent repeal of estate tax on family-owned businesses and farms (S. 928), S4423 [27AP]

———provide additional protections for recipients of the earned income tax credit (S. 324), S1199 [9FE]

———simplify the earned income tax credit eligibility requirements regarding filing status, presence of children, investment income, and work and immigrant status (S. 2139), S13809 [16DE]

———strengthen the earned income tax credit (S. 1824), S11141 [5OC]

Federal employees: allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and allow a deduction for TRICARE supplemental premiums (S. 484), S1875 [1MR]

———exclude from gross income amounts paid on behalf of Federal employees and Armed Forces members on active duty under Federal student loan repayment programs (S. 1255), S6742 [16JN]

Federal-State relations: limit applicability of updates to the allowance for State and other taxes in the tables used in the Federal Needs Analysis Methodology (S. 187), S596-S598 [26JA], S634 [31JA]

———make permanent the deduction of State and local general sales taxes in lieu of State and local income taxes (S. 27), S215 [24JA]

Financial institutions: clarify that a North American Development Bank guarantee is not considered a Federal guarantee for purposes of determining tax-exempt status of bonds (S. 533), S2085 [4MR]

Fire prevention: treat automatic fire sprinkler systems as 5-year property for purposes of depreciation (S. 512), S2021 [3MR]

Firearms: provide a nonrefundable credit for individuals who purchase a residential safe storage device for firearms (S. 1598), S9518 [29JY]

———regulate .50 caliber sniper weapons designed for the taking of human life and the destruction of material (S. 935), S4551 [28AP], S6649 [15JN], S7804 [30JN], S10033 [14SE], S12350 [3NO]

Fish and fishing: extend credits to assist in the purchase of fishing safety equipment (S. 1473), S8752 [22JY]

———income averaging of awards received by commercial fisherman for damages suffered as a result of the Exxon Valdez (vessel) oil spill, S13139 [17NO]

Food: provide for a deduction for charitable contributions of food inventory (S. 94), S260 [24JA]

Food industry: make permanent the 15-year depreciation recovery period for restaurant property improvements and extend to new restaurant construction (S. 419), S1632 [17FE]

Fraternal organizations: maintain tax-exempt status, S2983 [17MR]

Hazardous substances: provide a tax credit for property owners who remove lead-based paint hazards (S. 2053), S13364 [18NO]

———provide a tax credit for property owners who remove lead-based paint hazards (S. 2073), S13379 [18NO]

Health: conduct vaccine awareness campaign, ensure sufficient vaccine supply, prepare for pandemic or epidemic, and encourage vaccine production capacity relative to influenza (S. 375), S1415 [15FE]

———eliminate price cap applicable to purchase of influenza vaccines and establish a tax credit to encourage vaccine production capacity (S. 96), S261 [24JA]

———national policy to provide health care and reform insurance procedures (S. 16), S110, S111, S127, S183 [24JA]

———permit the deduction of health insurance costs of self-employed individuals to be allowed in computing self-employment taxes (S. 663), S3031 [17MR]

———protect enrollees in managed care plans and other health coverage (S. 1012), S5075 [12MY]

Housing: allow a refundable first-time homebuyers tax credit (S. 1213), S6314-S6316 [9JN]

———provide a credit against residential heating costs (S. 1982), S12613 [9NO]

———provide incentives for employer-provided employee housing assistance (S. 1330), S7617-S7619 [29JN]

———provide tax relief for the conversion of cooperative housing corporations into condominiums (S. 83), S255 [24JA]

Hurricanes: allow a credit for providing housing to victims of Hurricane Katrina and waive limitation on charitable donations by individuals for donations for relief of victims of Hurricane Katrina (S. 1705), S10017 [14SE]

———clarify benefit eligibility of animal racing related property located in hurricane affected areas, S13704 [16DE]

———clarify eligibility and expedite receipt of benefits from the earned income tax credit and the child tax credit for hurricane victims, S13704, S13705 [16DE]

———establish offsets for funding for relief for States impacted by Hurricane Katrina, S11289 [7OC]

———provide financial relief to individuals and entities affected by Hurricane Katrina, S9887 [9SE], S10071 [15SE]

———provide for advance payment of the earned income tax credit and the child tax credit to provide needed funds to victims of Hurricane Katrina and to stimulate local economies (S. 1770), S10435 [26SE]

———provide incentives for businesses affected by hurricanes to retain their employees, S13704 [16DE]

———provide tax benefits for the Gulf Opportunity Zone and certain areas affected by Hurricanes Rita and Wilma (H.R. 4440), S13457 [12DE], S13509 [13DE], S13702-S13708, S13743 [16DE], S14028 [19DE]

———provide tax benefits for the Gulf Opportunity Zone and certain areas affected by Hurricanes Rita and Wilma (H.R. 4440), unanimous-consent request, S13692, S13697 [16DE]

———provide tax relief for the victims of Hurricane Katrina and provide incentives for charitable giving (H.R. 3768), S10147 [15SE], S10320-S10325 [21SE], S10367 [22SE]

———provide tax relief for the victims of Hurricane Katrina and provide incentives for charitable giving (S. 1696), S9988 [13SE], S10031 [14SE], S10066, S10067, S10147 [15SE], S11178 [6OC]

———provide tax-exempt financing for nonresidential real property within the Gulf Opportunity Zone, S13704 [16DE]

———treatment of employer provided housing assistance for individuals affected by Hurricane Katrina, S13135 [17NO], S13706 [16DE]

Income: accelerate marriage penalty relief and extend inclusion of combat pay relative to the earned income tax credit through modification of effective date of the tax treatment of leases to foreign entities, S13131, S13132 [17NO]

———reform laws, S6149 [7JN]

———reform laws and filing procedures, S923 [3FE]

———restore the phaseout of personal exemptions and the overall limitation on itemized deductions and reduce the income threshold for the child tax credit, S13133, S13134 [17NO]

Individual retirement accounts: allow tax-free distributions for charitable contributions (S. 1366), S7865 [30JN]

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 (S. 1244), S6489-S6492 [14JN]

———clarify calculation of the reserve allowance for medical benefits of plans sponsored by bona fide associations (S. 897), S4190 [25AP]

———enhance long-term care insurance benefits (S. 1602), S9520-S9523 [29JY]

———enhance tax incentives for small property and casualty insurance companies (S. 1553), S9472 [29JY]

———exclude from gross income a portion of lifetime income payments from annuities and similiar payments of life insurance proceeds at dates later than death (S. 381), S1423 [15FE]

———impose an excise tax on amounts received under certain insurance policies in which certain exempt organizations hold an interest (S. 993), S4877 [10MY]

———modify excise tax on amounts received under insurance policies in which certain exempt organizations hold an interest, S13138 [17NO]

———provide nondiscriminatory coverage of substance abuse treatment services under private group and individual health coverage (S. 803), S3680 [14AP]

———require health plans to cover treatment of a minor child's congenital or developmental deformity or disorder due to trauma, infection, tumor, or disease (S. 1132), S6028 [26MY]

Intelligence services: exclude from gross income the gain from the sale of a principal residence by certain employees of the intelligence community (S. 469), S1797 [28FE]

Internal Revenue Code: extend certain expiring provisions (H.R. 4388), S13457 [12DE], S13509 [13DE]

———impose flat tax only on individual taxable earned income and business taxable income (S. 812), S3736 [15AP]

———repeal and replace with a flat tax (S. 1099), S5782 [23MY]

———simplify and make tax system fairer and more fiscally responsible (S. 1927), S12009 [27OC], S12146-S12148 [1NO]

———technical corrections (S. 1447), S8672 [21JY]

———terminate (S. 2122), S13741 [16DE]

Investments: allow individuals to defer recognition of reinvested capital gains distributions from regulated investment companies (S. 1740), S10299 [21SE]

———create lifetime savings accounts (S. 545), S2246 [8MR]

———increase participation in section 401(k) plans through automatic contribution trusts (S. 875), S4118 [21AP]

———make permanent the shorter recovery period for the depreciation of certain leasehold improvements (S. 621), S2735 [15MR]

———modify definition of compensation for purposes of determining the limits on contributions to individual retirement accounts and annuities (S. 2086), S13504 [13DE]

———provide a credit to promote homeownership and community development (S. 859), S4031 [20AP]

———provide for employer retirement savings accounts (S. 547), S2246 [8MR]

———provide for retirement savings accounts (S. 546), S2246 [8MR]

———provide incentives to establish Individual Development Accounts (S. 922), S4417 [27AP]

———provide that distributions from certain retirement plans are not included in gross income if used to pay long-term care insurance premiums (S. 1706), S10121 [15SE]

———repeal sunset on reduction of capital gains rates for individuals and on taxation of dividends of individuals at capital gain rates, S13141 [17NO]

IRS: assure existing Federal employment preferences for disabled veterans as part of the contracting criteria for outsourcing collection of unpaid and past due income taxes, S11642, S11643 [20OC]

———enhance the Free File Alliance partnership, S11554 [19OC], S11634 [20OC]

———establish disability preference program for qualified tax collection contracts, S13121, S13130 [17NO]

———modify rules on suspension of interest and certain penalties for taxpayers involved in tax shelters or filing amended returns (S. 1591), S9510 [29JY]

Law enforcement: improve tax law enforcement, S3733 [15AP]

Leaking Underground Storage Tank Trust Fund: extend financing rate (H.R. 1270), S3087 [17MR]

Medicare: ensure that savings from reducing overpayments to Medicare Advantage plans is reserved for deficit reduction and to strengthen the Federal Hospital Insurance Trust Fund, S2937 [17MR]

Mining and mineral resources: repeal percentage depletion allowance for certain hardrock mines (S. 534), S2149 [7MR]

Montana: protect wildlife areas known as Badger-Two Medicine or Blackleaf from oil and gas development by establishing a voluntary program allowing lease holders to exchange leases for drilling rights in other areas, S7389 [24JN]

Mortgages: allow certain modifications to be made to qualified mortgages held by a real estate mortgage investement company or a grantor trust (S. 580), S2397 [9MR]

Motor vehicles: allow a credit for owning certain commercial power takeoff vehicles (S. 181), S591 [26JA]

———application of excise taxes to certain vehicles, S9403 [29JY]

———encourage and accelerate production, sale, and use of new motor vehicles powered by alternative fuels or other advanced motor vehicle technologies, S9356 [29JY]

———encourage and accelerate production, sale, and use of new motor vehicles powered by alternative fuels or other advanced motor vehicle technologies (S. 971), S4585 [28AP]

———exclude from gross income the reimbursement costs of using passenger automobiles for charitable organizations (S. 315), S1129 [8FE]

———provide a credit for the purchase of diesel advanced lean-burn vehicles meeting certain requirements, S7269, S7270 [23JN]

National Payroll Week: observance, S11301 [7OC]

National security: first responders funding, S8163-S8169, S8191-S8202 [13JY]

Native Americans: allow Indian tribes to receive charitable contributions of inventory (S. 1115), S5855 [24MY]

———health care, housing, and education funding through closing of certain tax loopholes, S2936 [17MR]

Natural gas: provide incentives to promote the conservation and production (S. 727), S3296-S3300 [6AP]

Oil Spill Liability Trust Fund: reinstate tax and maintain a certain minimum balance in such trust fund (S. 1222), S6332 [9JN], S6398 [13JN]

Pensions: clarify treatment of multiemployer defined benefit plans, S12911 [16NO]

———limit availability of benefits under nonqualified deferred compensation plans subject to distress or termination resulting from bankruptcy reorganization or conversion to cash balance plan (S. 991), S4876 [10MY], S5050 [12MY]

———protect accrued benefits of participants during conversions of pension plans to cash balance plans, S12906 [16NO]

———protect benefits for employees of companies which sell the division for which the employee works (S. 607), S2522 [11MR]

———protect employee benefits in defined benefit plans and enforce age discrimination requirements that apply to conversion of pension plans to cash balance plans (S. 1304), S7312 [23JN]

———protect retirement security of workers by ensuring assets are adequately diversified and providing workers with access to information about their plans (S. 219), S671, S672 [31JA]

———provide transition funding rules for certain plans, including airline industry pension plans, electing to cease future benefit accruals (S. 861), S4033 [20AP]

———reform, S4522 [28AP], S6146 [7JN], S13436 [12DE]

———reform funding rules relative to airlines, S12886, S12889-S12891, S12918 [16NO]

———reform funding rules (S. 1783), S10624 [28SE], S12884-S12897, S12902-S12921 [16NO], S14424 [22DE]

———reform funding rules (S. 1783), unanimous-consent agreement, S12869 [15NO]

———revise funding and deduction rules for multiemployer defined benefit plans, S12895 [16NO]

———treatment of certain retirement plans, S14028 [19DE]

Petroleum: allow full expensing for the cost of qualified refinery property in the year the property is placed in service, and classify petroleum refining property as 5-year property for depreciation (S. 1781), S10598 [28SE]

———income tax exclusion for certain gasoline costs of rural carpools, S6992-S6994 [22JN]

———provide incentives to increase refinery capacity in the U.S., S9357 [29JY]

———provide incentives to increase refinery capacity in the U.S. (S. 1039), S5224 [16MY]

———repeal certain benefits relative to oil and gas well intangible drilling and development costs, S13082-S13085 [17NO]

Political campaigns: clarify when organizations described in section 527 of the Internal Revenue Code must register as political committees (S. 271), S905 [2FE], S973 [3FE], S4390 [27AP]

———increase amount of contributions allowed to political actions committees, S4390 [27AP]

———maintain current limit on amount of contributions from leadership political action committees to national parties, S11450 [18OC]

Power resources: allow a credit to holders of qualified bonds issued to finance certain energy projects (S. 962), S4573 [28AP]

———application of certain regulations to prevent fraudulent avoidance of fuel taxes, S5268 [17MY]

———clarify fuel tax credit for steel industry fuel, S9358, S9359 [29JY]

———energy efficiency tax incentives for commercial buildings, S9358 [29JY]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply, S11411-S11414 [17OC], S11452, S11461-S11468, S11471 [18OC]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), S3960-S3962 [20AP], S4171-S4173, S4176 [25AP], S5292-S5295, S5369-S5371 [17MY], S6244 [9JN], S6439-S6467, S6590-S6592 [14JN], S6600-S6643 [15JN], S6669-S6711 [16JN], S6786-S6795, S6802-S6810 [20JN], S6871-S6905 [21JN], S6980-S7063 [22JN], S7204, S7208-S7228, S7232, S7233, S7236 [23JN], S7376, S7385-S7390 [24JN], S7452-S7477 [28JN], S7605-S7608 [29JN], S7899 [1JY], S7965 [11JY], S8414 [18JY], S8782 [25JY]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), conference report, S9255-S9273 [28JY], S9335-S9367, S9374 [29JY], S12749 [14NO], S12774 [15NO], S12880 [16NO]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), conference report—unanimous-consent agreement, S9246 [28JY]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), unanimous-consent request, S6439 [14JN], S7037, S7038 [22JN], S7233 [23JN]

———ensure that ethanol is treated like all other motor vehicle fuels and that taxpayers and local governments do not have to pay for environmental damage caused by ethanol, S6460-S6463 [14JN]

———extend the excise and income tax credits for the production of biodiesel (S. 1076), S5533 [19MY]

———Flexible Fuel Vehicle (FFV) research and development funding, S7460 [28JN]

———impose windfall profit tax on crude oil and rebate the tax collected back to consumers, S12926-S12934, S12936 [16NO], S13078, S13080, S13094, S13098-S13102, S13117, S13128 [17NO]

———impose windfall profit tax on crude oil and rebate the tax collected back to consumers (S. 1631), S9717 [7SE], S9821 [8SE], S9999 [14SE], S10419 [26SE], S11094 [5OC], S12045 [28OC], S12063-S12065 [31OC], S12601 [9NO]

———impose windfall profit tax on crude oil and use proceeds to provide a consumer rebate, fund LIHEAP, provide incentives for manufacture of energy efficient vehicles, and support funding of highway projects (S. 1981), S12556 [9NO]

———impose windfall profit tax on oil and natural gas and appropriate the proceeds for LIHEAP, S12471 [8NO], S13097, S13098, S13125 [17NO], S13339 [18NO]

———prevent imposition of ethanol taxes and usage mandates, S6463-S6465 [14JN], S6601, S6602 [15JN]

———prohibit loan guarantees for privately owned powerplant construction, S7244-S7246, S7249 [23JN]

———provide a rebate to help taxpayers with higher fuel costs, support full funding of LIHEAP, and provide consumer protections against fuel price gouging (S. 1973), S12528 [8NO]

———provide energy tax incentives, S2972 [17MR]

———provide for Flexible Fuel Vehicle (FFV) refueling capability at refueling stations to promote energy security and reduction of greenhouse gas emissions, S5018, S5025 [12MY]

———provide for Flexible Fuel Vehicle (FFV) refueling capability at refueling stations to promote energy security and reduction of greenhouse gas emissions (S. 918), S4405 [27AP]

———provide for the amortization of delay rental payments and geological and geophysical expenditures (S. 280), S984 [3FE]

———provide incentives for renewable energy production and energy efficient building construction, S13128 [17NO]

———provide that the credit for producing fuel from a nonconventional source shall apply to gas produced onshore from certain formations (S. 926), S4422 [27AP]

Public debt: extend certain expiring provisions to provide deficit reduction and to provide tax relief for the victims of Hurricanes Katrina, Rita, and Wilma, S13072-S13080 [17NO]

———reduce budget deficits by restoring budget enforcement and strengthening fiscal responsibility, S2422-S2424 [10MR]

Public safety officers: exclude benefits from income, employment taxes, and wage withholding property tax rebates, provided to volunteer firefighters and emergency medical responders (S. 1906), S11745 [21OC]

Public safety volunteers: provide a refundable tax credit (S. 625), S2739 [15MR]

Puerto Rico: allow the deductibility of manufacturing income attributable to domestic production activities (S. 1816), S10975 [4OC], S13152 [17NO]

Rates, S964 [3FE], S1071 [8FE], S2611 [14MR], S2955 [17MR], S4488, S4491-S4494, S4498-S4500, S4509, S4521 [28AP], S9712 [7SE], S11653-S11656 [20OC], S12080-S12084, S12088, S12089, S12090 [1NO], S12178 [2NO], S12286 [3NO], S12516 [8NO]

———ensure legislation allowing tax cuts receives full consideration and debate under regular order or require such cuts to be offset, S2817-S2821 [16MR], S2920, S2921 [17MR]

Real estate: allow a deduction for premiums on mortgage insurance (S. 132), S348 [24JA]

Recycling: establish a tax credit for purchase of qualified recycling equipment use to sort or process packaging and printed materials, S7279 [23JN]

Republican Party: national agenda, S109 [24JA], S10203-S10205 [20SE]

Research: permanently extend research credit, adjust the alternative incremental credit rates, and provide an alternative simplified credit for qualified research expenses (S. 627), S2740-S2743 [15MR], S11414 [17OC]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (S. 25), S215 [24JA]

Rural areas: permit interest on federally guaranteed water, wastewater, and essential community facilities loans to be tax exempt in order to improve such facilities in rural areas (S. 157), S484 [25JA]

———reward the hard work and risk of individuals who live in and help preserve small, rural towns (S. 675), S3056 [17MR]

Schools: expand incentives for construction and renovation of public schools (S. 1538), S9299 [28JY]

Science: facilitate development of science parks (S. 1581), S9500 [29JY]

Seaplanes: exempt from certain transportation taxes (S. 171), S579 [26JA]

Senate: legislative priorities, S376 [25JA], S10396-S10398 [26SE], S10923 [4OC], S13407 [18NO]

Senior citizens: allow a nonrefundable credit for elder care expenses (S. 835), S3831 [18AP]

———improve opportunities for older workers by providing tax incentives to employers, extending COBRA coverage, improving job training, and establishing a Federal Task Force on Older Workers (S. 1826), S11214 [6OC]

Small business: allow establishment of simple cafeteria plans to provide nontaxable employee benefits and modify requirements and benefits for cafeteria plans and flexible spending accounts (S. 723), S3290 [6AP]

———expand the availability of the cash method of accounting for small businesses (S. 543), S2170 [7MR]

———improve access and choice relative to employee health care (S. 406), S1452, S1541-S1550 [16FE], S4012 [20AP]

———make permanent increased expensing for small businesses (S. 1523), S9290 [28JY]

———provide a credit for small business employee training expenses, increase the exclusion of capital gains from small business stocks, and extend expensing for small businesses (S. 2111), S13679 [15DE]

———provide a refundable credit to small businesses for the costs of qualified health insurance, S13120, S13129 [17NO]

———provide incentives for investment (S. 1396), S8304 [14JY]

———update optional methods for computing self-employment net earnings (S. 896), S4189 [25AP]

Social Security: dedicate surpluses to personal accounts that can only be used to pay Social Security benefits (S. 1302), S7303 [23JN], S12832 [15NO]

———include additional information in account statements (S. 274), S981 [3FE]

———repeal tax increase on benefits, S2914-S2916, S2932, S2933 [17MR]

———repeal tax increase on benefits (S. 774), S3562 [13AP]

———restore solvency before allowing new tax cuts or mandatory spending unless paid for or approved by a supermajority, S2668-S2676, S2680-S2683, S2692 [15MR]

Sports: ensure funding for sportfishing and boating safety programs funded out of the Highway Trust Fund (H.R. 3649), S10067 [15SE]

———make permanent the 7-year depreciation recovery period for motorsport entertainment complexes (S. 441), S1656 [17FE]

———reauthorize sport fishing and recreational boating safety programs (S. 421), S1634 [17FE]

Telecommunications: include wireless telecommunications equipment in definition of qualified technological equipment for purposes of depreciation (S. 1441), S8667 [21JY]

Telephones: repeal excise tax on telephone use and other communications services (S. 1321), S7526 [28JN]

Teleworking: allow income credit for expenses (S. 1292), S7297 [23JN]

Territories: allow the deductibility of manufacturing income attributable to domestic production activities in any U.S. possession (S. 1818), S10976 [4OC]

Terrorism: provide incentives to commercial researchers to develop technologies and drugs to prevent and treat illnesses associated with a biological, chemical, or radiological weapons attack, S14237 [21DE]

———provide incentives to commercial researchers to develop technologies and drugs to prevent and treat illnesses associated with a biological, chemical, or radiological weapons attack (S. 975), S4590-S4595, S4607 [28AP], S4787 [9MY], S9433 [29JY], S11602 [20OC]

Transportation: equalize employer-provided parking and transit benefits, S5059 [12MY]

———extend authorization for use of Highway Trust Funds and add the volumetric ethanol excise tax, S5201 [16MY]

———program funding relative to minimum rate of return for donor States, S4236 [26AP], S5206-S5208 [16MY], S5268, S5278 [17MY], S9402, S9407 [29JY]

———prohibit States from imposing a discriminatory commuter tax on nonresidents (S. 479), S1872 [1MR]

———promote parity between employer-provided parking and mass transit benefits, S5211 [16MY]

Treaties and agreements: removal of injunction of secrecy, S10624 [28SE], S12026 [27OC], S12460 [7NO], S12703 [10NO]

Trucking industry: allow an investment tax credit for the purchase of trucks with new diesel engine technologies (S. 1240), S6488 [14JN]

U.S. Tax Court: modernize (S. 661), S3011, S3012 [17MR]

Veterans: increase treatment and support services funding through reduction in tax cuts, S13130 [17NO]

Virgin Islands: repeal certain tax laws (S. 1829), S11222-S11224 [6OC]

Reports

Biomass as Feedstock for a Bioenergy and Bioproducts Industry—The Technical Feasibility of a Billion-Ton Annual Supply: Depts. of Agriculture and Energy, S6637 [15JN]

Blueprint for U.S. Energy Security: Set America Free Coalition, S6635-S6637 [15JN]

Broken Promises—America's Pension Plans at Risk—Independent Analysis Finds That Republican Plan Makes Pension Crisis Worse: Representative George Miller, H11662 [15DE]

Preparedness and First Responders: Council on Foreign Relations, S8168 [13JY]

Reports filed

Bankruptcy Abuse Prevention and Consumer Protection Act: Committee on the Judiciary (Senate) (S. 256), S1620 [17FE]

Consideration of Conference Report on H.R. 6, Energy Policy Act: Committee on Rules (House) (H. Res. 394) (H. Rept. 109-200), H6932 [27JY]

Consideration of H.R. 6, Energy Policy Act: Committee on Rules (House) (H. Res. 219) (H. Rept. 109-49), H2148 [19AP]

Consideration of H.R. 8, Death Tax Repeal Permanency Act: Committee on Rules (House) (H. Res. 202) (H. Rept. 109-35), H1893 [12AP]

Consideration of H.R. 525, Small Business Health Fairness Act: Committee on Rules (House) (H. Res. 379) (H. Rept. 109-183), H6431 [25JY]

Consideration of H.R. 2830, Pension Protection Act: Committee on Rules (House) (H. Res. 602) (H. Rept. 109-346), H11652 [14DE]

Consideration of H.R. 4297, Tax Relief Extension Reconciliation Act: Committee on Rules (House) (H. Res. 588) (H. Rept. 109-330), H11219 [7DE]

Consideration of S. 256, Bankruptcy Abuse Prevention and Consumer Protection Act: Committee on Rules (House) (H. Res. 211) (H. Rept. 109-43), H1967 [13AP]

Economic Report of the President: Committee on Economics (Joint) (H. Rept. 109-353), H12047 [16DE]

Energy Policy Act: Committee of Conference (H.R. 6) (H. Rept. 109-190), H6932 [27JY]

———Committee on Energy and Commerce (House) (H.R. 1640) (H. Rept. 109-215), H7645 [2SE]

———Committee on Energy and Natural Resources (Senate) (S. 10) (S. Rept. 109-78), S6298 [9JN]

Enhanced Energy Infrastructure and Technology Tax Act: Committee on Ways and Means (House) (H.R. 1541) (H. Rept. 109-45), H2106 [18AP]

Extend Certain Highway-Related Taxes and Trust Funds: Committee on Ways and Means (House) (H.R. 996) (H. Rept. 109-13), H1022 [8MR]

527 Reform Act: Committee on House Administration (House) (H.R. 513) (H. Rept. 109-181), H6380 [22JY], H8340 [22SE]

———Committee on Rules and Administration (Senate) (S. 1053), S5300 [17MY]

Highway Reauthorization and Excise Tax Simplification Act: Committee on Finance (Senate) (S. 1230) (S. Rept. 109-82), S6481 [14JN]

National Employee Savings and Trust Equity Guarantee Act: Committee on Finance (Senate) (S. 1953) (S. Rept. 109-174), S12236 [2NO]

Nomination of James S. Halpern To Be U.S. Tax Court Judge: Committee on Finance (Senate), S11820 [25OC]

Pension Protection Act: Committee on Education and the Workforce (House) (H.R. 2830) (H. Rept. 109-232), H8340 [22SE]

———Committee on Ways and Means (House) (H.R. 2830) (H. Rept. 109-232), H11108 [6DE]

Profiteering in a Non-Profit Industry—Abusive Practices in Credit Counseling: Committee on Homeland Security and Governmental Affairs (Senate) (S. Rept. 109-55), S3555 [13AP]

Role of Professional Firms in the U.S. Tax Shelter Industry: Committee on Homeland Security and Governmental Affairs (Senate) (S. Rept. 109-54), S3555 [13AP]

Small Business Health Fairness Act: Committee on Education and the Workforce (House) (H.R. 525) (H. Rept. 109-41), H1967 [13AP]

Tax Relief Act: Committee on Finance (Senate) (S. 2020), S12948 [16NO]

Tax Relief Extension Reconciliation Act: Committee on Ways and Means (House) (H.R. 4297) (H. Rept. 109-304), H10908 [17NO]

U.S. Tax Court Modernization Act: Committee on Finance (Senate) (S. 661) (S. Rept. 109-64), S4545 [28AP]

Rulings of the Chair

Budget: reconciliation of the tax relief provisions of the concurrent resolution (S. 2020), S13102, S13103, S13104, S13123, S13124, S13125, S13126, S13127, S13128, S13129, S13131, S13132, S13133, S13134 [17NO]

Power resources: enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), consideration (H. Res. 219), H2174 [20AP]

Statements

Bankruptcy Abuse Prevention and Consumer Protection Act: Arkadi Kuhlmann, ING DIRECT (financial institution), H2071 [14AP]

Blue Dog Coalition—Praise for 2004 Budget Enforcement Bill: Bob Bixby, Concord Coalition, H1500 [15MR]

District of Columbia Full Voting Representation in Congress: Emory Kosh, H307 [2FE]

———Isaac Lewis, H308 [2FE]

———Marcus Gray, H308 [2FE]

Energy Policy Act Environmental Provisions: Senator Jeffords, S9347-S9350 [29JY]

Gas Price Spike Act: Representative Kucinich, E2128 [19OC]

State of the Union: Ernest F. Hollings, S968 [3FE]

Studies

Illness and Injury as Contributors to Bankruptcy: David U. Himmelstein, Elizabeth Warren, Deborah Thorne, and Steffie Woolhandler, H2056-H2058 [14AP]

Keeping What They've Earned—Working Families and Tax Credits: Children's Defense Fund (organization), S1201 [9FE]

Summaries

America's Better Classroom Act (H.R. 1742), E717 [21AP]

Bankruptcy Abuse Prevention and Consumer Protection Act (S. 256), H2048 [14AP]

Congressional Black Caucus budget proposal for 2006-2010, H1648 [17MR]

527 Reform Act (S. 271), S973 [3FE]

Improving Long-Term Care Choices Act (S. 1602), S9521 [29JY]

Medicare Early Access Act (H.R. 2072), E862 [4MY]

Senior Elder Care Relief and Empowerment (SECURE) Act (S. 835), S3832 [18AP]

Tax Court Modernization Act (S. 661), S3012 [17MR]

Tax Shelter and Tax Haven Reform Act (S. 1565), S9486 [29JY]

Tables

Colorado 3d Congressional District payment in lieu of taxes payments, H3622 [19MY]

Comparison of flat tax to current tax system, S3739 [15AP]

Congressional Black Caucus 2006 budget restorations and increases, H1653 [17MR]

Estimated impact of increasing business meal deductibility from 50 percent to 80 percent: National Restaurant Association, S1051 [7FE]

Estimated State bond allocation under H.R. 1742, America's Better Classroom Act, E718 [21AP]

Flat tax individual return form, S3738 [15AP]

Taxes owed under 20% flat tax for married couple with two children filing jointly, S3741 [15AP]

Testimonies

Bankruptcy Abuse Prevention and Consumer Protection Act: Elizabeth Warren, H2054 [14AP]

Select Revenue Measures: Representative Kucinich, E1690 [29JY]

Texts of

H. Res. 202, consideration of H.R. 8, Death Tax Repeal Permanency Act, H1910 [13AP]

H. Res. 219, consideration of H.R. 6, Energy Policy Act, H2174 [20AP]

H. Res. 379, consideration of H.R. 525, Small Business Health Fairness Act, H6466 [26JY]

H. Res. 394, consideration of conference report on H.R. 6, Energy Policy Act, H6943 [28JY]

H. Res. 454, consideration of H.R. 3768, Katrina Emergency Tax Relief Act, H8189-H8192 [21SE]

H. Res. 588, consideration of H.R. 4297, Tax Relief Extension Reconciliation Act, H11227 [8DE]

H. Res. 602, consideration of H.R. 2830, Pension Protection Act, H11660 [15DE]

H.R. 6, Energy Policy Act, H2210-H2321 [20AP]

H.R. 8, Death Tax Repeal Permanency Act, H1921 [13AP]

H.R. 241, accelerate income tax benefits for charitable cash contributions for victims of the earthquake and tsunami that struck areas of South Asia, Southeast Asia, and Africa, H83 [6JA]

H.R. 436, Increased Capital Access for Growing Business Act, H1790 [6AP]

H.R. 525, Small Business Health Fairness Act, H6478-H6484 [26JY]

H.R. 1134, provide for the proper tax treatment of certain disaster mitigation payments, S3605 [13AP], H1389 [14MR]

H.R. 1270, Leaking Underground Storage Tank Trust Fund financing rate extension, H1526 [16MR]

H.R. 1499, Heroes Earned Retirement Opportunities Act, H3712 [23MY]

H.R. 2830, Pension Protection Act, H11678-H11753 [15DE]

H.R. 3614, Charity Care for the Uninsured Act, E1693 [29JY]

H.R. 3649, ensure funding for sportfishing and boating safety programs funded out of the Highway Trust Fund, H7823 [13SE]

H.R. 3768, Katrina Emergency Tax Relief Act, S10320-S10323 [21SE], H8014-H8017 [15SE]

H.R. 4096, Stealth Tax Relief Act, H11141 [7DE]

H.R. 4297, Tax Relief Extension Reconciliation Act, H11234-H11237 [8DE]

H.R. 4337, Gulf Opportunity Zone Public Finance Relief Act, H10363-H10365 [16NO]

H.R. 4388, Tax Revision Act, H11150 [7DE]

H.R. 4440, Gulf Opportunity Zone Act, H11152-H11159 [7DE], H11923-H11940 [16DE]

H.R. 4579, extend provisions requiring parity in the application of certain limits to mental health benefits, H12125 [17DE]

H.R. 4637, Energy Policy Act amendments' technical corrections, H12285 [18DE]

S. 11, Standing With Our Troops Act, S148-S156 [24JA]

S. 16, Affordable Health Care Act, S184-S204 [24JA]

S. 75, Education Savings for Students Act, S251 [24JA]

S. 76, College Savings Act, S251-S253 [24JA]

S. 78, Permanent Marriage Penalty Relief Act, S254 [24JA]

S. 83, provide tax relief for the conversion of cooperative housing corporations into condominiums, S255 [24JA]

S. 84, exempt certain sightseeing flights from taxes on air transportation, S255 [24JA]

S. 104, provide tax-exempt financing of highway projects and rail-truck transfer facilities, S263 [24JA]

S. 132, Mortgage Insurance Fairness Act, S348 [24JA]

S. 157, permit interest on federally guaranteed water, wastewater, and essential community facilities loans to be tax exempt in order to improve such facilities in rural areas, S484 [25JA]

S. 187, Ensuring College Access for All Americans Act, S597 [26JA]

S. 195, No Taxation Without Representation Act, S604 [26JA]

S. 256, Bankruptcy Abuse Prevention and Consumer Protection Act, S768-S821 [1FE], S1726-S1779 [28FE], S2531-S2584 [11MR], H1993-H2047 [14AP]

S. 274, Social Security Right To Know Act, S981 [3FE]

S. 280, provide for the amortization of delay rental payments and geological and geophysical expenditures, S984 [3FE]

S. 287, require the CBO and the Committee on Taxation (Joint) to use dynamic economic modeling in addition to static economic modeling in budgetary estimates of proposed changes in Federal revenue law, S988 [3FE]

S. 290, exclude from gross income certain hazard mitigation assistance, S990 [3FE]

S. 298, repeal tax reduction in deductible portion of business meal and entertainment expenses, S1051 [7FE]

S. 309, treatment of unused nontaxable benefits under cafeteria plans and flexible spending arrangements, S1119 [8FE]

S. 315, exclude from gross income the reimbursement costs of using passenger automobiles for charitable organizations, S1130 [8FE]

S. 324, Taxpayer Abuse Prevention Act, S1200 [9FE]

S. 327, Small Business Tax Equalization and Compliance Act, S1202 [9FE]

S. 372, Artist-Museum Partnership Act, S1347 [14FE]

S. 381, Retirement Security for Life Act, S1423 [15FE]

S. 406, Small Business Health Fairness Act, S1542-S1549 [16FE]

S. 461, Combat Wounds Compensation Act, S1722 [18FE]

S. 479, Nonresident Income Tax Freedom Act, S1873 [1MR]

S. 484, allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and allow a deduction for TRICARE supplemental premiums, S1875 [1MR]

S. 496, PILT and Refuge Revenue Sharing Permanent Funding Act, S1944 [2MR]

S. 510, Electronic Waste Recycling Promotion and Consumer Protection Act, S2018-S2020 [3MR]

S. 534, Elimination of Double Subsidies for the Hardrock Mining Industry Act, S2150 [7MR]

S. 545, Lifetime Savings Account Act, S2246 [8MR]

S. 546, Retirement Savings Account Act, S2247-S2250 [8MR]

S. 547, provide for employer retirement savings accounts, S2250-S2252 [8MR]

S. 575, Educational Opportunity for All Act, S2391 [9MR]

S. 580, allow certain modifications to be made to qualified mortgages held by a real estate mortgage investement company or a grantor trust, S2397 [9MR]

S. 610, provide a small agri-biodiesel producer tax credit and improve the small ethanol producer tax credit, S2523 [11MR]

S. 621, make permanent the shorter recovery period for the depreciation of certain leasehold improvements, S2736 [15MR]

S. 627, Investment in America Act, S2741 [15MR]

S. 663, Equity for Our Nation's Self Employed Act, S3032 [17MR]

S. 679, Central Contractor Registry Act, S3059 [17MR]

S. 702, repeal occupational taxes on manufacturers, distributors, and sellers of beer, wine, and distilled spirits, S3206 [5AP]

S. 715, Wind Power Tax Incentives Act, S3282 [6AP]

S. 723, SIMPLE Cafeteria Plan Act, S3291-S3294 [6AP]

S. 759, Make College Affordable Act, S3432 [11AP]

S. 803, Help Expand Access to Recovery and Treatment (HEART) Act, S3680-S3682 [14AP]

S. 812, Flat Tax Act, S3742-S3747 [15AP]

S. 815, modify depreciation of property used in the transmission of electricity, S3748 [15AP]

S. 832, Taxpayer Protection and Assistance Act, S3826-S3828 [18AP]

S. 835, Senior Elder Care Relief and Empowerment (SECURE) Act, S3832 [18AP]

S. 875, Save More for Retirement Act, S4119 [21AP]

S. 896, Farmer Tax Fairness Act, S4190 [25AP]

S. 897, clarify calculation of the reserve allowance for medical benefits of insurance plans sponsored by bona fide associations, S4191 [25AP]

S. 918, E-85 Fuel Utilization and Infrastructure Development Incentives Act, S4406 [27AP]

S. 926, Natural Gas Production Act, S4422 [27AP]

S. 928, Estate Tax Repeal Acceleration (ExTRA) for Family-Owned Businesses and Farms Act, S4423-S4425 [27AP]

S. 935, Fifty Caliber Sniper Weapons Regulation Act, S4552 [28AP]

S. 965, reduce recognition period for built-in gains for S corporations, S4581 [28AP]

S. 969, Attacking Viral Influenza Across Nations Act, S4582-S4585 [28AP]

S. 1012, Patients' Bill of Rights Act, S5075-S5099 [12MY]

S. 1020, Collaborative Opportunities To Mobilize and Promote Education, Technology, and Enterprise (COMPETE) Act, S5111-S5114 [12MY]

S. 1022, Resource Efficient Appliance Incentives Act, S5155 [12MY]

S. 1053, 527 Reform Act, S5321-S5323 [17MY]

S. 1060, Hearing Aid Assistance Tax Credit Act, S5439 [18MY]

S. 1066, Economic Development Act, S5445 [18MY]

S. 1097, Telecommuter Tax Fairness Act, S5782 [23MY]

S. 1099, Tax Simplification Act, S5782-S5784 [23MY]

S. 1132, Treatment of Children's Deformities Act, S6028 [26MY]

S. 1147, allow expensing of broadband Internet access expenditures, S6040-S6042 [26MY]

S. 1156, extend tax credit for electricity produced from certain renewable resources, S6054 [26MY]

S. 1159, permanently extend the subpart F tax exemption for active financing income, S6055 [26MY]

S. 1186, Art and Collectibles Capital Gains Tax Treatment Parity Act, S6167 [7JN]

S. 1210, National Security and Bioenergy Investment Act, S6306-S6311 [9JN]

S. 1213, First-Time Homebuyers' Tax Credit Act, S6315 [9JN]

S. 1218, Teacher Excellence for All Children Act, S6323-S6331 [9JN]

S. 1229, Renewable Energy Incentives Act, S6417-S6419 [13JN]

S. 1244, Long-Term Care and Retirement Security Act, S6490 [14JN]

S. 1249, Student Fairness Act, S6661 [15JN]

S. 1253, Rural Renaissance Act II, S6662-S6664 [15JN]

S. 1255, Generating Opportunity by Forgiving Educational Debt for Service Act, S6742 [16JN]

S. 1302, Stop the Raid on Social Security Act, S7303-S7308 [23JN]

S. 1441, include wireless telecommunications equipment in definition of qualified technological equipment for purposes of depreciation, S8667 [21JY]

S. 1447, Tax Technical Corrections Act, S8672-S8678 [21JY]

S. 1514, OTC Medicine Tax Fairness Act, S9185 [27JY]

S. 1523, Small Business Expensing Permanency Act, S9290 [28JY]

S. 1528, Equine Equity Act, S9293 [28JY]

S. 1553, enhance tax incentives for small property and casualty insurance companies, S9472 [29JY]

S. 1565, Tax Shelter and Tax Haven Reform Act, S9486-S9491 [29JY]

S. 1581, Science Park Administration Act, S9500-S9505 [29JY]

S. 1591, IRS rules modification on suspension of interest and certain penalties for taxpayers involved in tax shelters or filing amended returns, S9511 [29JY]

S. 1598, Child Protection and Home Safety Act, S9518 [29JY]

S. 1740, Generate Retirement Ownership Through Long-Term Holding Act, S10299 [21SE]

S. 1775, Working Family Child Assistance Act, S10517 [27SE]

S. 1781, Refinery Investment Tax Assistance Act, S10599 [28SE]

S. 1800, extend the new market tax credit, S10749 [29SE]

S. 1802, Pension Flexibility in Natural Disasters Act, S10759 [29SE]

S. 1821, Pandemic Preparedness and Response Act, S11133-S11138 [5OC]

S. 1826, Older Worker Opportunity Act, S11215-S11218 [6OC]

S. 1829, repeal certain tax laws pertaining to the Virgin Islands, S11222 [6OC]

S. 1850, Rapid Efficiency Credit Act, S11235 [6OC]

S. 1852, Reducing the Incentives To Guzzle Gas Act, S11236 [6OC]

S. 1890, Government Settlement Transparency Act, S11566 [19OC]

S. 1893, Biotechnology Future Investment Expansion Act, S11567 [19OC]

S. 1906, exclude benefits, employment taxes, and wage withholding property tax rebates, provided to volunteer firefighters and emergency medical responders from income tax, S11745 [21OC]

S. 1927, Fair Flat Tax Act, S12010-S12013 [27OC]

S. 1973, Energy Tax Rebate Act, S12528-S12530 [8NO]

S. 1981, Windfall Profits Tax Act, S12611-S12613 [9NO]

S. 1982, Home Energy Assistance Act, S12614 [9NO]

S. 2053, Home Lead Safety Tax Credit Act, S13363 [18NO]

S. 2073, Home Lead Safety Tax Credit Act, S13380 [18NO]

S. 2100, Tax Depreciation, Modernization, and Simplification Act, S13576 [14DE]

S. 2152, Sales Tax Fairness and Simplication Act, S14191-S14193 [20DE]

S. Res. 199, production of records by the Committee on Homeland Security and Governmental Affairs (Senate) Permanent Subcommittee on Investigations, S8427, S8436 [18JY]

S. Res. 294, retain Federal tax deduction for State and local taxes paid, S12251 [2NO]