INCOME related term(s) Economy; Pensions; Securities

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Mission Iraq: DynCorp International LLC, H5716 [12JY]

Amendments

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]

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

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

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

Taxation: allow deduction for Armed Forces 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]

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

———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]

Veterans: increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (S. 1234), S13033, S13041 [16NO]

Workforce Investment Act: strengthen career centers, provide effective governance arrangements, promote access to employment, training, and youth services, and improve performance accountability (H.R. 27), H881, H903, H904, H905 [2MR]

Analyses

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

Appointments

Advisory Committee on Student Financial Assistance, H9533 [2NO]

Articles and editorials

Army Plans To Keep Iraq Troop Level Through '06—Year-Long Active-Duty Stints Likely To Continue, S683 [1FE]

Bush May Back Curbs on Accounts—President Courts Critics of Social Security Plan, H269 [1FE]

BWC Lost $215 Million in High-Risk Fund, H4166 [7JN]

Credit Card Penalties, Fees Bury Debtors, S2124 [7MR]

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

Few Good Recruits, S2144 [7MR]

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

How Do You Like Your Contractor Money?, H5716-H5718 [12JY]

Paris Hilton Tax Cut, H1915 [13AP]

Pension Loopholes Helped United Hide Troubles, H4163 [7JN]

Poor Have More Things Today—Including Wild Income Swings, H870-H874 [2MR]

Private Sector Surpasses Agencies on Pay to Deployed, E2297 [8NO]

Push-Button Picks Just Too Simple, E973 [13MY]

Shameful Proclamation, E1845 [14SE]

Small Businesses Lose Katrina Cleanup Contracts to Large Firms, E2083 [7OC]

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

Taxing Justice, E1228-E1230 [14JN]

Wages of Failure on Wall Street, E1491 [14JY]

Wal-Mart Calls for Minimum Wage Hike, H9049 [25OC]

White House Turns Tables on Former American POWs, H1459 [15MR]

Bills and resolutions

Agriculture: ensure regulatory equity between and among dairy farmers and handlers for sales of packaged fluid milk in federally regulated and non-federally regulated areas (see S. 2120), S13786 [16DE] (see H.R. 4015), H8807 [7OC]

Alaska Native Claims Settlement Act: provide for equitable allotment of lands to Alaskan Natives who are veterans (see S. 2000), S12682 [10NO] (see H.R. 1811), H2471 [21AP]

Armed Forces: allow a participant in the military Survivor Benefit Plan to designate a new beneficiary upon the death of the original designated beneficiary (see H.R. 2986), H4801 [20JN]

———authorize temporary, emergency adjustments in the monthly rates of basic housing and cost-of-living allowances for members in response to sudden increases in energy and gasoline prices (see H.R. 3798), H8087 [15SE]

———enhance and improve benefits for members of the National Guard and Reserves who serve extended periods on active duty (see S. 32), S142 (see S. 38), S143 [24JA] (see H.R. 1169), H1024 [8MR] (see H.R. 1543), H1893 (see H.R. 1565), H1894 [12AP]

———enhance the Montgomery GI Bill benefits for certain individuals who have served after September 11, 2001 (see S. 43), S143 [24JA] (see H.R. 786), H584 [10FE]

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

———ensure equal treatment for members of Reserve components who perform inactive-duty training in determining entitlement for certain special pay categories (see H.R. 1371), H1691 [17MR]

———ensure pay equity for enlisted members of the Reserve components who are selected to attend certain U.S. military academy preparatory schools (see H.R. 549), H350 [2FE]

———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]

———establish an allowance to cover the cost of premiums for Servicemembers' Group Life Insurance coverage for members serving in Iraq or Afghanistan (see H.R. 666), H411 [8FE]

———establish an allowance to cover the cost of premiums for Servicemembers' Group Life Insurance coverage for members serving in combat zones, junior enlisted members, and certain other members (see H.R. 493), H285 [1FE]

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

———extend period after release from active duty during which a member is protected from mortgage foreclosure (see H.R. 2644), H4073 [25MY]

———grant limited TRICARE program eligibility for members of the Ready Reserve and provide financial support for continuation of health insurance for mobilized members of Reserve components (see H.R. 1478), H1777 [5AP]

———improve benefits for members, veterans, and their dependents and survivors (see H.R. 2131), H3052 [5MY]

———improve benefits for members of the National Guard and Reserve to recognize their service and to encourage recruitment and retention of personnel (see H.R. 2484), H3693 [19MY]

———improve certain compensation, health care, and education benefits for individuals who serve on active duty in a Reserve component of the uniformed services (see H.R. 4468), H11219 [7DE]

———improve Montgomery GI Bill educational benefits (see H.R. 2248), H3196 [11MY]

———increase benefits for certain individuals who have served after September 11, 2001 (see S. 1019), S5071 [12MY] (see H.R. 1982), H2735 [28AP]

———increase death gratuity (see S. 42, 44), S143 [24JA] (see H.R. 292), H141 [20JA] (see H.R. 447), H283 [1FE]

———increase death gratuity and other survivors' benefits (see S. 77), S144 (see S. 121), S145 [24JA] (see H.R. 377), H233 [26JA] (see H.R. 502), H285 [1FE] (see H.R. 832), H629 [15FE]

———increase dependency and indemnity compensation payable to a surviving spouse of a member in any case in which there are dependent children (see H.R. 1573), H1894 [12AP]

———modify eligibility for income replacement payments for Reserves experiencing extended and frequent mobilization for active duty service (see S. 2176), S14317 [21DE]

———payment of a monthly stipend to the surviving parents of members who die during a period of war (see H.R. 2042), H2743 [2MY]

———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]

———provide for payment of Combat-Related Special Compensation to certain members retired for disability who were awarded the Purple Heart (see H.R. 995), H845 [1MR]

———provide improved interest rate relief for servicemembers during periods of military service (see H.R. 2859), H4355 [9JN] (see H.R. 4563), H11879 [15DE]

———provide military reservists retained in active status after qualifying for Reserve retired pay be given credit toward computation for services performed after qualifying (see H.R. 716), H522 [9FE]

———provide pay protection for members of the Reserve and National Guard (see S. 1142), S6021 [26MY]

———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 TRICARE standard coverage for members of Reserve components who serve at least one year on active duty overseas (see H.R. 2824), H4296 [8JN]

———reduce the age for receipt of military retired pay for non-regular service (see S. 639), S2846 [16MR] (see H.R. 783), H583 [10FE]

———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]

———rename the death gratuity payable for deaths of members as fallen hero compensation (see S. 523), S2004 [3MR]

———repeal requirement for reduction of certain Survivor Benefit Plan annuities by the amount of dependency and indemnity compensation and modify effective date for paid-up coverage under the Survivor Benefit Plan (see S. 185), S574 [26JA]

———require a minimum basic pay level for members serving in a combat zone (see H.R. 1683), H2148 [19AP]

———require that National Guard and Reserve component members called to extended active duty receive the same basic housing allowance as similarly situated regular component members (see S. 938), S4546 [28AP]

———require the Dept. of Defense to notify creditors of persons in military service and persons entering military service (see H.R. 3719), H7813 [8SE]

———revise age and service requirements for receipt of military retired pay for non-regular service and improve health care for reservists and their families by making TRICARE benefits permanent (see S. 337), S1198 [9FE] (see H.R. 558), H350 [2FE]

———standardize grade specified by law for the senior dental officer of the Air Force with that of the senior dental officer of the Army (see H.R. 1932), H2647 [27AP]

———tribute to civilian employers of members of the Reserve components for their support of members who are called to active duty and for their support of the members' families (see S. Res. 47), S1260 [10FE]

———tribute to dedication and commitment of employers of the members of the National Guard and other Reserve components who have been mobilized during the Global War on Terrorism (see H. Res. 302), H4142 [26MY]

Bancroft, Robert J.: permit backpay for overtime incurred in missions flown with DEA (see S. 82), S144 [24JA]

Bankruptcy: exclude medically distressed debtors from means testing and require certain disclosures in connection with credit card applications and solicitations (see H.R. 2201), H3055 [5MY]

———increase amount of claims for income given priority in bankruptcy and provide cash payments to retirees for lost health benefits from bankruptcy of their former employer (see S. 329), S1198 [9FE]

———prevent courts from dismissing companies' Coal Act obligations to pay workers promised benefits (see S. 594), S2482 [10MR]

———protect labor rights of current and former employees of coal industry employers that are debtors (see H.R. 1367), H1691 [17MR]

———provide fair treatment of employee benefits (see H.R. 4590), H12048 [16DE]

———provide relief relative to disaster-related debts incurred by victims of Hurricane Katrina and other natural disasters (see S. 1647), S9833 [8SE] (see S. 1787), S10594 [28SE] (see H.R. 3697), H7812 [8SE]

———reform rules governing venue in bankruptcy cases to combat forum shopping by corporate debtors (see S. 314), S1115 [8FE]

Budget: public disclosure on treatment of Social Security trust funds (see H.R. 2860), H4355 [9JN]

Bush, President: request certain information relative to a claim made that there is not a Social Security trust (see H. Res. 170), H1695 [17MR]

———request transmission of certain information to the House of Representatives relative to plan assets and liabilities of single-employer pension plans (see H. Res. 134), H941 [2MR]

———transmit information on contracts for services or construction related to Hurricane Katrina recovery that relate to wages and benefits to be paid to workers (see H. Res. 467), H8388 [27SE] (see H. Res. 488), H8809 [7OC]

Business and industry: require additional disclosure to shareholders of executive compensation (see H.R. 4291), H10156 [10NO]

Capital Construction Fund: provide for qualified withdrawals for fishermen leaving the industry and for the rollover to individual retirement plans (see S. 343), S1259 [10FE] (see H.R. 2174), H3053 [5MY]

Civil Air Patrol: make volunteer members eligible for public safety officer death benefits (see S. 649), S2994 [17MR] (see H.R. 1393), H1692 [17MR]

Civil rights: improve remedies for discrimination in the payment of wages based on sex (see S. 841), S3897 [19AP] (see H.R. 1687), H2148 [19AP]

———prohibit discrimination in the payment of wages based on sex, race, or national origin (see S. 840), S3897 [19AP] (see H.R. 1697), H2149 [19AP]

Claims: extend deadline for victims of terrorist attacks to file claims to receive certain compensation (see H.R. 565), H351 [2FE] (see H.R. 715), H522 [9FE]

Colleges and universities: ensure that all college students and families have the tools and resources to adequately save for, finance, and repay postsecondary and post-baccalaureate expenses (see H.R. 151), H76 [4JA]

Corporations: make internal auditing control requirements of companies subject to securities laws voluntary (see H.R. 1641), H2100 [14AP]

Courts: adjust salaries for Supreme Court Justices and Federal judges (see H.R. 4467), H11219 [7DE]

———enhance retirement benefits of administrative law judges (see H.R. 1864), H2550 [26AP]

———provide for the payment of certain annuities to survivors of judicial officials (see H.R. 2304), H3198 [11MY]

———provide greater fairness in legal fees payable in civil diversity litigation after an offer of settlement (see H.R. 2393), H3434 [17MY]

———require receipt of normal average wage or salary for Federal jurors during service (see H.R. 3456), H6933 [27JY]

Credit: protect consumers from payday lenders demanding exorbitant interest rates and participating in other unfair practices (see H.R. 1660), H2101 [14AP]

———require credit card issuers to apply low interest rates to credit extended to pay certain medical expenses and prohibit hospitals from immediately reporting patients who are delinquent with payment (see H.R. 1238), H1369 [10MR]

Crime: deny Federal retirement benefits to Government officials convicted of certain crimes and increase penalties for certain corruption-related offenses (see H.R. 4518), H11503 [13DE]

Davis-Bacon Act: create additional category of construction workers called ``helpers'' (see H.R. 3907), H8386 [27SE]

———provide that a contractor who has repeated violations shall have its Federal contract cancelled and require disclosure of certain payroll information under covered contracts (see H.R. 4329), H10225 [15NO]

———reinstate application of the wage requirements to Federal contracts in areas affected by Hurricane Katrina (see S. 1749), S10295 [21SE] (see H.R. 3763), H7947 [14SE]

———reinstate application of the wage requirements to Federal contracts in areas affected by Hurricane Katrina (H.R. 3763), consideration (see H. Res. 516), H9276 [26OC]

———repeal Presidential authority to suspend wage requirements during national emergencies and reinstate application of the wage requirements to Federal contracts in areas affected by Hurricane Katrina (see H.R. 3834), H8161 [20SE]

———repeal wage rate requirements (see H.R. 4643), H12289 [18DE]

———suspend wage rate requirements for Federal contracts in areas declared a national disaster (see S. 1817), S10972 [4OC] (see H.R. 3684), H7741 [7SE]

———termination of Presidential national emergency relative to application of wage requirements to Federal contracts in areas affected by Hurricane Katrina (see H.J. Res. 69), H9043 [20OC]

Dept. of Agriculture: exempt Hawaiian producers relative to the adjusted gross income limitation on participation in conservation programs (see H.R. 3467), H6933 [27JY]

———investigate and find alternative actions relative to unilateral temporary termination of participation of retail food stores in food stamp electronic benefits transfer system (EBT) (see H. Res. 262), H2978 [4MY]

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 HUD: exclude amounts received as a military basic housing allowance from consideration as income for purposes of eligibility for federally assisted low-income housing programs (see H.R. 3186), H5602 [30JN]

Dept. of Justice: award grants under a homeland security overtime program to reimburse law enforcement agencies for past overtime expenditures and waive matching funds requirement for such grants (see H.R. 3572), H7559 [28JY]

———eligibility of attorney employees for compensatory time off for travel (see S. 1876), S11422 [17OC]

———halt efforts to block compensation for torture inflicted by Iraq on U.S. POW during the Persian Gulf Conflict (see H. Con. Res. 93), H1371 [10MR]

———provide Federal attorneys compensatory time off for travel (see H.R. 4057), H8845 [17OC]

Dept. of Labor: create an independent office to advocate on behalf of pension participants (see S. 608), S2517 [11MR]

———require employers of temporary H-2A workers to pay such workers at least the greater of the Federal or State minimum wage rate (see H.R. 4028), H8807 [7OC]

Dept. of the Treasury: distribution of capital gains from the Crow Tribal Trust Fund (see H.R. 2979), H4722 [17JN]

Dept. of Veterans Affairs: extend eligibility for pension benefits to veterans who received an expeditionary medal during a period of military service other than a period of war (see H.R. 2301), H3198 [11MY]

———extend eligibility for pension benefits to veterans who served during certain periods of time in specified locations (see H.R. 2300), H3198 [11MY]

———improve outreach programs (see S. 1342), S7820 [30JN] (see S. 1990), S12681 [10NO] (see H.R. 4264), H10144 [9NO]

———improve outreach programs to more fully inform veterans of available benefits (see H.R. 2306), H3198 [11MY]

———recalculate retirement annuities for certain health care professionals performing part-time services (see H.R. 4298), H10156 [10NO]

———reduce backlog of benefit claims (see H.R. 616), H410 [8FE]

———repeal the offset from surviving spouse annuities under the military Survivor Benefit Plan for amounts paid as dependency and indemnity compensation (see H.R. 808), H628 [15FE]

———repeal the offset from surviving spouse annuities under the military Survivor Benefit Plan for amounts paid as dependency and indemnity compensation (H.R. 808), consideration (see H. Res. 271), H3198 [11MY]

Disaster Relief and Emergency Assistance Act: reauthorize temporary mortgage and rental payments program (see S. 2171), S14317 [21DE] (see H.R. 4492), H11327 [8DE]

Disasters: moratorium on payment of principal or interest on certain mortgage loans, small business loans, and consumer loans for residents of a Federal disaster area (see H. Con. Res. 257), H8643 [29SE]

———moratorium on payment of principal or interest on certain mortgage loans secured by residential or commercial real estate located in Hurricanes Katrina or Rita disaster areas (see H.R. 4027), H8807 [7OC]

Diseases: provide compassionate payments to individuals who contracted HIV from a contaminated blood transfusion (see H.R. 2199), H3055 [5MY]

District of Columbia: permit nonjudicial employees of the District of Columbia courts and other court-related services to include service prior to conversion to Federal status in determining retirement eligibility (see H.R. 4087), H8985 [19OC]

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

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: provide fair wages for workers, create new jobs through investment, and provide fair trade and competitiveness (see S. 14), S142 [24JA]

Education: modify computation of eligibility for Pell Grant Program relative to certain recently unemployed individuals (see S. 1228), S6404 [13JN]

EEOC: require report on use of the Fair Labor Standards Act by public and private sector employers to foster or exacerbate pay inequity (see H.R. 157), H76 [4JA]

Employment: allow employees the right to accept or reject arbitration to resolve an employment controversy (see H.R. 3651), H7672 [6SE]

———clarify overtime regulations, provide a fair minimum wage, and express support for multiemployer pension plans (see S. 846), S3897 [19AP]

———condition minimum wage exemptions for organized camps on compliance with certain safety standards (see H.R. 2748), H4186 [7JN]

———establish a living wage and a policy providing jobs for everyone in the U.S. and its territories (see H.R. 1050), H940 [2MR]

———protect volunteer firefighters and emergency medical services personnel responding to national emergencies from termination or demotion in their places of employment (see H.R. 3949), H8642 [29SE]

———provide for a paid family and medical leave insurance program (see H.R. 3192), H5602 [30JN]

———provide for paid sick leave in order to address the health needs of individuals and family members (see S. 932), S4398 [27AP] (see S. 1085), S5532 [19MY] (see H.R. 1902), H2646 [27AP]

ERISA: ensure employees are not improperly disqualified from pension and welfare benefits based on status misclassification or reclassification (see H.R. 1058), H940 [2MR]

———exclude cooperative employing units from multiple employer welfare arrangements (see H.R. 2529), H3768 [23MY]

———impose a moratorium on terminations of certain plans in cases in which reorganization of contributing sponsors is sought in bankruptcy or insolvency proceedings (see S. 1158), S6022 [26MY] (see H.R. 2327), H3260 [12MY]

———improve disclosure of the funding status of pension plans (see H.R. 2321), H3259 [12MY]

———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]

Fair Labor Standards Act: repeal any weakening of overtime protections and avoid future loss of overtime protections due to inflation (see S. 223), S647 [31JA]

Families and domestic relations: deny passports to noncustodial parents charged with nonpayment of child support or custodial parents who are likely to remove a child to prevent contact with the noncustodial parent (see H.R. 4327), H10225 [15NO]

———ensure that interest accrues on overdue child support payments (see H.R. 1754), H2469 [21AP]

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

———provide penalties for failure to pay certain obligations to spouses and ex-spouses that are similar to the penalties imposed for failure to pay child support obligations (see H.R. 229), H78 [4JA]

———require anticipated child support be held in trust on the sale or refinancing of certain real property of an obligated parent (see H.R. 1755), H2469 [21AP]

Family and Medical Leave Act: expand (see S. 282), S978 [3FE]

———include nurse practitioners and domestic partners within the scope of coverage, and extend the period of family or medical leave for spouses employed by the same employer (see H.R. 279), H137 [6JA]

Federal Credit Union Act: clarify definition of net worth under certain circumstances for purposes of corrective action authority of the National Credit Union Administration Board (see H.R. 1042), H940 [2MR]

Federal employees: allow individuals who return to Government service after receiving a refund of retirement contributions to recapture credit for their initial service by repaying such refund (see H.R. 1739), H2394 [20AP]

———clarify the computation of certain civil service retirement system annuities based on part-time service (see H.R. 480), H284 [1FE]

———deny Federal retirement benefits to individuals convicted of certain offenses (see H.R. 4546, 4548), H11653 [14DE]

———ensure parity between the compensation of members of the Armed Forces and civilian employees (see S. Con. Res. 8), S739 [1FE] (see H. Con. Res. 40), H286 [1FE]

———ensure those activated by National Guard or Reserves receive pay equal to basic pay they would otherwise be receiving (see S. 981), S4646 [9MY] (see S. 989), S4869 [10MY]

———establish uniform appointment process and term of service for Architect of the Capitol, Comptroller General, and Librarian of Congress and prohibit salary from exceeding that of a Member of Congress (see H.R. 4446), H11109 [6DE]

———extend relocation expenses test programs (see S. 2146), S14185 [20DE]

———grant retirement credit for certain periods of service with Air America, Inc., Air Asia Co., Ltd., or the Pacific Division of Southern Air Transport, Inc. (see S. 651), S2994 [17MR] (see H.R. 1276), H1416 [14MR]

———increase amount of additional compensation payable to an employee who is disabled and requires the services of an attendant (see H.R. 4201), H9555 [2NO]

———index deferred annuities and provide survivor annuities to spouses of former employees entitled to a deferred annuity who died after leaving the Government before establishing a claim (see H.R. 2517), H3694 [19MY]

———provide a real estate stock index investment option under the Thrift Savings Plan (see H.R. 1578), H1894 [12AP]

———provide assistant U.S. attorneys the same retirement benefits as are afforded to Federal law enforcement officers (see S. 2076), S13361 [18NO] (see H.R. 3183), H5601 [30JN]

———provide benefits to domestic partners (see H.R. 3267), H5800 [13JY]

———provide for participation of judicial branch employees in the Federal leave transfer program for disasters and emergencies (see S. 1736), S10233 [20SE]

Financial institutions: repeal prohibition on payment of interest on demand deposits (see H.R. 1224), H1368 [10MR]

Firefighters: expand definition of firefighter to include apprentices and trainees, regardless of age or duty limitations (see S. 491), S1930 [2MR] (see H.R. 1456), H1777 [5AP]

———provide death and disability benefits to certain contracted aerial firefighters who suffer death or disability in the line of duty (see S. 1143), S6021 [26MY] (see H.R. 1232), H1369 [10MR]

———provide portal-to-portal compensation for Federal wildland firefighters (see H.R. 408), H234 [26JA]

Government: eliminate limitation on the collection of nontax debt (see H.R. 1427), H1693 [17MR]

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]

———expand access and reduce costs through creation of small business health plans and modernization of the health insurance marketplace (see S. 1955), S12238 [2NO]

House of Representatives: compensation of certain minority employees (see H. Res. 7), H79 [4JA]

———increase representational allowance of Members who employ a veteran with a service-connected disability (see H. Res. 372), H6205 [20JY]

Housing: expand homeownership in States having high housing costs (see H.R. 176), H77 [4JA]

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

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

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

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

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

Law enforcement officers: adjust certain U.S. Park Police and Secret Service pension benefits as a result of the conversion to a new salary schedule (see H.R. 960), H795 [17FE]

———adjust percentage differentials payable to Federal law enforcement officers in certain high-cost areas (see H.R. 556), H350 [2FE]

———establish demonstration project to provide a basic housing allowance to Federal officers serving in high-cost areas (see H.R. 3272), H5800 [13JY]

Longshore and Harbor Workers' Compensation Act: clarify exemption for recreational vessel support employees (see S. 902), S4257 [26AP] (see H.R. 940), H794 [17FE]

Medicaid: coverage of disabled children and individuals who became disabled as children without regard to income or assets (see H.R. 3454), H6933 [27JY]

———provide funding to States to enable them to increase the wages paid to targeted direct support professionals in providing services to individuals with disabilities (see H.R. 1264), H1371 [10MR]

———require States to report data on beneficiaries who are employed (see H.R. 3042), H4984 [22JN]

Medicare: delay implementation of prescription drug benefit for individuals who are not lowest-income subsidy eligible individuals (see H.R. 3870), H8340 [22SE]

———establish a floor for physician payment rates (see H.R. 4078), H8985 [19OC]

———reform the physician payment update system through repeal of the sustainable growth rate payment update system (see H.R. 2356), H3261 [12MY]

Members of Congress: deny congressional retirement benefits to Members convicted of felonies (see H.R. 4524), H11652 (see H.R. 4535), H11653 [14DE]

———eliminate automatic salary adjustments (see S. 60), S143 [24JA] (see H.R. 4134), H9102 [25OC] (see H.R. 4494), H11327 [8DE]

———modify law providing a permanent appropriation for compensation (see H.R. 806), H628 [15FE]

———prevent automatic salary adjustments following a fiscal year in which there is a Federal budget deficit (see H.R. 223), H78 [4JA]

———reduce pay following any fiscal year in which there is a Federal deficit (see H.R. 1980), H2735 [28AP]

———reduce rate of pay (see H.R. 4113), H9043 [20OC]

———reduce rate of pay and eliminate automatic salary adjustments (see H.R. 4047), H8808 [7OC]

Merchant marine industry: provide a monthly monetary benefit to certain individuals who served in the U.S. merchant marine during World War II (see S. 1272), S6825 [20JN] (see H.R. 23), H72 [4JA]

Migrant and Seasonal Agricultural Worker Protection Act: provide for mandatory mediation (see H.R. 4503), H11503 [13DE]

Minimum wage: level (see S. 1062), S5436 [18MY] (see H.R. 2429), H3555 [18MY] (see H.R. 3413), H6431 [25JY]

———level (H.R. 2429), consideration (see H. Res. 614), H11879 [15DE]

———provide a credit to employers of tipped employees in determining minimum wage required in States that require a higher minimum wage than the Federal rate (see H.R. 3732), H7860 [13SE]

———provide for a credit for certain health care benefits in determining levels for employers required to pay a minimum wage at a rate higher than the current Federal rate (see H.R. 4505), H11503 [13DE]

Motor vehicles: 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]

National Child Care Worthy Wage Day: designate (see S. Res. 137), S5071 [12MY]

———support goals and ideals (see H. Con. Res. 139), H2648 [27AP]

National Guard: count service in counties declared disaster areas in response to terrorist attacks, and under State duty in response to the attacks, as Federal active duty for purposes of military retirement credit (see H.R. 948), H794 [17FE]

———credit certain service performed in counties declared disasters in response to the September 11, 2001, terrorist attacks as Federal active duty for purposes of military retirement credit (see S. 1144), S6021 [26MY] (see H.R. 2499), H3694 [19MY]

National School Lunch Act: provide automatic eligibility for free school lunch and breakfast programs to children whose parents are enlisted active-duty military personnel (see H.R. 844), H718 [16FE]

Native Americans: 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]

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

———exclude the Civil Service Retirement and Disability Fund from the Federal budget (see H.R. 692), H521 [9FE]

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

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

———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 necessary reforms for employee pension benefit plans (see H.R. 4055), H8809 [7OC]

———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]

———require advance disclosure to shareholders of certain executive pension plans (see H.R. 3031), H4984 [22JN]

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

Political campaigns: prohibit use of contributions or donations made to candidates or office holders for the payment of their salary or for payment to any member of their immediate family (see H.R. 702), H521 [9FE]

Poverty: improve lives of persons living in extreme poverty (see H. Con. Res. 234), H7742 [7SE]

POW: eligibility of surviving spouses of certain former POW to receive dependency and indemnity compensation (see H.R. 2344), H3260 [12MY]

Public safety officers: provide benefits to those who die or become disabled as a result of certain injuries (see H.R. 1147), H1023 [8MR]

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

Railroad Retirement Act: eliminate a limitation on benefits (see H.R. 2754), H4186 [7JN]

———provide that a current connection is not lost by an individual who is misled or misinformed by the Railroad Retirement Board (see H.R. 2738), H4141 [26MY]

SEC: require enhanced disclosures of employee stock options and require study on economic impact of broad-based employee stock option plans (see H.R. 913), H792 [17FE]

Securities: clarify the Permanent University Fund arbitrage exception and increase amount of securities and obligations benefiting from the exception (see S. 1474), S8746 [22JY]

———clarify the Permanent University Fund arbitrage exception and increase amount of securities and obligations benefiting from the exeption (see H.R. 2661), H4138 [26MY]

Senior citizens: establish a consumer price index for elderly consumers to compute cost-of-living increases for Social Security and Medicare benefits (see H.R. 3601), H7560 [28JY]

———establish a consumer price index for elderly consumers to compute cost-of-living increases for Social Security benefits (see S. 275), S978 [3FE]

———establish grant program to provide financial and retirement education programs to reduce financial abuse and fraud among mid-life and older individuals (see S. 924), S4398 [27AP] (see H.R. 392), H234 [26JA]

———establish regional consumer price indices to compute cost-of-living increases for Social Security and Medicare benefits (see H.R. 736), H523 [9FE]

———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]

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]

———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]

———provide additional relief to owners ordered to active duty as members of Reserve components of the Armed Forces (see S. 1014), S5071 [12MY]

Social Security: allow a period in which members of the clergy may revoke their exemption from coverage (see H.R. 451), H283 [1FE]

———allow certain remarried widows, widowers, and surviving divorced spouses to become or remain entitled to widow's or widower's insurance benefits (see H.R. 77), H74 [4JA]

———allow choice of benefit payment method relative to computation rule application to workers attaining age 65 in or after 1982 (see H.R. 615), H410 [8FE]

———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]

———amend certain disability insurance and SSI programs to provide equitable treatment of disability beneficiaries with waxing and waning medical conditions (see H.R. 4095), H9042 [20OC]

———authorize waivers of certain waiting periods for benefits based on disability in cases in which such waiting period would cause undue hardship to terminally ill beneficiaries (see H.R. 2799), H4295 [8JN]

———computation system for benefits relative to spouses' or surviving spouses' Government pensions (see S. 1799), S10724 [29SE]

———constitutional amendment relative to maintenance of a system of social insurance (see H.J. Res. 25), H796 [17FE]

———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]

———disregard State annuities paid to blind veterans in the determination of SSI benefits (see H.R. 592), H352 [2FE]

———eliminate reconsideration as an intervening step between initial benefit entitlement decisions and subsequent hearings on the record on such decisions (see H.R. 3249), H5740 [12JY]

———eliminate waiting period for divorced spouse's benefits following the divorce (see H.R. 2189), H3054 [5MY]

———eliminate waiting period for entitlement to disability benefits and requirement for reconsideration between benefit entitlement decision and hearing (see H.R. 308), H193 [25JA]

———establish a procedure to safeguard trust funds (see S. 292), S979 [3FE]

———establish a Social Security Surplus Protection Account in the Federal Old-Age and Survivors Insurance Trust Fund and enact legislation allowing for investment of the Trust Fund in non-Federal obligations (see H.R. 3435), H6649 [26JY]

———establish an effective real annual rate of interest for special obligations issued to trust funds (see H.R. 1123), H983 [3MR]

———establish and maintain personal Social Security investment accounts (see H.R. 1800), H2471 [21AP]

———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]

———express concern relative to pending bankruptcy and call for reform (see H. Res. 168), H1695 [17MR]

———guarantee the right of individuals to receive certain benefits in full with an accurate annual cost-of-living adjustment (see S. 1750), S10378 [22SE] (see H.R. 1164), H1024 [8MR]

———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]

———improve benefit computation formula for certain workers affected by changes in benefit computation rules (see H.R. 80), H74 [4JA]

———include a ``Community Bank Option'' in reform legislation (see H. Res. 209), H1895 [12AP]

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

———include comprehensive fiduciary standards in any legislation providing for individual accounts (see H. Con. Res. 54), H584 [10FE]

———increase in widow's and widower's insurance benefits relative to delayed retirement (see H.R. 2190), H3054 [5MY]

———invest trust funds in marketable interest-bearing securities and insured certificates of deposit, and protect trust funds from public debt limit (see H.R. 219), H78 [4JA]

———modify calculation of child support automation penalty and provide for reinvestment of any such penalty (see H.R. 2409), H3434 [17MY]

———protect beneficiaries against any reduction in benefits (see H.R. 266), H137 [6JA]

———protect cost-of-living adjustments (see S. 1795), S10724 [29SE] (see H.R. 3954), H8642 [29SE]

———protect solvency by mandating that trust fund monies cannot be diverted to create private accounts (see H.R. 1330), H1620 [16MR]

———provide each child with a KidSave Account (see H.R. 1041), H940 [2MR]

———provide full benefits for disabled widow's and widower's regardless of age (see H.R. 2191), H3054 [5MY]

———recognize effects of reform proposals on women (see H. Res. 61), H286 [1FE]

———reduce the age at which an eligible individual may be paid widow's or widower's insurance benefits (see H.R. 2126), H3052 [5MY]

———reform by establishing a Personal Social Security Savings Program and provide new limitations on the budget (see S. 857), S4021 [20AP] (see H.R. 1776), H2470 [21AP]

———reform proposals relative to coverage of State and local government employees (see H. Con. Res. 43), H353 [2FE]

———remove limitations on the amount of outside income which an individual may earn while receiving certain benefits (see H.R. 276), H137 [6JA]

———repeal eligibility restrictions on widow's and widower's insurance benefits based on disability (see H.R. 2192), H3054 [5MY]

———repeal Government pension offset and windfall elimination provisions (see S. 619), S2644 [14MR] (see H.R. 147), H76 [4JA]

———repeal the windfall elimination provision and protect the retirement of public servants (see S. 866), S4108 [21AP] (see H.R. 1714), H2393 [20AP]

———replace certain employment requirements for Government pension offset exemption with the rule that last applied prior to enactment of the Social Security Protection Act (see H.R. 3661), H7673 [6SE]

———restrict application of windfall elimination provisions to individuals whose benefits exceed certain levels (see H.R. 1690), H2148 [19AP]

———shorten waiting period for disability benefits for individuals with mesothelioma (see S. 1199), S6225 [8JN]

———strengthen and permanently preserve (see S. 540), S2148 [7MR]

Social Security Investment Commission: establish (see H.R. 3435), H6649 [26JY]

SSI: authorize extension to American Samoa (see H.R. 1051), H940 [2MR] (see H.R. 1187), H1263 [9MR]

———clarify that the value of certain funeral and burial arrangements are not to be considered available resources (see S. 1588), S9468 [29JY] (see H.R. 4227), H9641 [3NO]

———eliminate the unfair and disadvantageous treatment of cash military compensation other than basic pay (see H.R. 536), H349 [2FE]

———extend for refugees, asylees, and certain other humanitarian immigrants (see S. 453), S1623 [17FE] (see H.R. 899), H792 [17FE]

———increase incentives for working, saving, and pursuing an education (see H.R. 1682), H2148 [19AP]

———require compensation for jury service to be excluded in determining income (see H.R. 3951), H8642 [29SE]

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

———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]

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

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

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

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

———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]

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

———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 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 premiums on mortgage insurance (see S. 132), S145 [24JA] (see H.R. 3098), H5361 [28JN]

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

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

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

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

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

———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 nonrefundable credit for elder care expenses (see S. 835), S3817 [18AP]

———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 first-time homebuyers tax credit (see S. 1213), S6299 [9JN]

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

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

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

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

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

———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]

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

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

———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]

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

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

———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]

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

———allow deduction for Armed Forces 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 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]

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

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

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

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

———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]

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

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

———allow income credit for expenses incurred in teleworking (see S. 1292), S7293 [23JN]

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

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

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

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

———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]

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

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

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

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

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

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

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

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

———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]

———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]

———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]

———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]

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

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

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

———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]

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

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

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

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

———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]

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

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

———constitutional amendment to abolish Federal income tax (see H.J. Res. 16), H285 [1FE]

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

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

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

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

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

———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]

———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]

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

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

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

———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]

———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]

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

———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]

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

———establish a Religious Freedom Peace Tax Fund 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]

———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]

———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 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 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]

———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]

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

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

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

———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 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 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 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]

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

———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]

———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]

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

———exclude from income taxation all compensation received for active duty as a member of the Armed Forces (see H.R. 756), H582 [10FE]

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

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

———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]

———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]

———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]

———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]

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

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

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

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

———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]

———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]

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

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

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

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

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

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

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

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

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

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

———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]

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

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

———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]

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

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

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

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

———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]

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

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

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

———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]

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

———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]

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

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

———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]

———increase exemption amounts for individuals under the alternative minimum tax (see H.R. 1538), H1850 [8AP]

———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]

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

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

———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]

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

———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]

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

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

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

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

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

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

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

———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]

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

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

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

———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]

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

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

———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]

———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]

———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]

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

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

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

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

———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]

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

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

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

———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]

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

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

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

———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]

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

———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]

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

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

———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]

———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]

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

———prevent corporations 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]

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

———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]

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

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

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

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

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

———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]

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

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

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

———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]

———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]

———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]

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

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

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

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

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

———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]

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

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

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

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

———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]

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

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

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

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

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

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

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

———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 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]

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

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

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

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

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

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

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

———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]

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

———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]

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

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

———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]

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

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

———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]

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

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

———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 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]

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

———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]

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

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

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

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

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

———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]

———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]

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

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

———repeal dollar limitation on contributions to funeral trusts (see H.R. 3061), H5176 [24JN]

———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]

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

———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]

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

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

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

———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]

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

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

———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]

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

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

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

———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]

———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, 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]

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

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

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

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

———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]

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

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

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

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

———simplify determination and deduction of interest on qualified education loans (see S. 1964), S12401 [4NO]

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

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

———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]

———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]

———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]

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

———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]

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

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

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

———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]

———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]

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

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

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

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

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

———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]

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

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

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

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

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

———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]

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

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

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

———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]

———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]

———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]

Taxpayer-Teacher Protection Act: make teacher loan forgiveness provisions permanent (see H.R. 367), H233 [26JA] (see H.R. 670), H412 [8FE]

Terrorism: increase criminal penalties relative to terrorist murders and deny Federal benefits to terrorists (see H.R. 1763), H2470 [21AP]

Texas: condition receipt of direct or counter-cyclical payments to rice producers that agree to retain rice cropland in production for the next crop year (see H.R. 3660), H7672 [6SE]

Trust Fund Administration: establish to invest certain Federal trust fund revenues in non-Federal Government debt instrument index funds (see S. 1730), S10233 [20SE]

Tubman, Harriet Ross: payment of pension for Army services as a nurse and a scout during the Civil War (see H. Con. Res. 13), H136 [6JA]

Unemployment: provide benefits for Hurricane Katrina victims (see H.R. 3774), H7948 [14SE]

Veterans: authorize additional compensation for a service-connected disability rated totally disabling for whom a family member dependent on the veteran for support provides care (see H.R. 3777), H7948 [14SE]

———change effective date for paid-up coverage under the Survivor Benefit Plan (see H.R. 968), H795 [17FE]

———continuation of dependency and indemnity compensation for the surviving spouse of a veteran if such spouse remarries after a certain age (see H.R. 1462), H1777 [5AP]

———establish a group disability insurance benefit for members who incur certain severe disabilities (see H.R. 1618), H1969 [13AP]

———expand and enhance educational assistance for survivors and dependents of veterans (see S. 2014), S12839 [15NO]

———expand and enhance health care, mental health, transition, and disability benefits (see S. 13), S142 [24JA]

———expand eligibility for concurrent receipt of combat-related compensation with service-connected disability benefits (see H.R. 1366), H1691 [17MR]

———expand eligibility for concurrent receipt of military retired pay or combat-related compensation with service-connected disability benefits and eliminate phase-in period for such benefits (see S. 558), S2244 [8MR] (see H.R. 303), H193 [25JA]

———expand eligibility for concurrent receipt of military retired pay or combat-related compensation with service-connected disability benefits and eliminate phase-in period for such benefits (H.R. 303), consideration (see H. Res. 270), H3113 [10MY]

———improve benefits for former POW (see H.R. 1598), H1968 [13AP]

———improve benefits for former POWs (see S. 1271), S6825 [20JN]

———increase amount of supplemental insurance available for totally disabled veterans (see S. 1252), S6658 [15JN]

———increase burial benefits for certain veterans buried in private or State-owned cemeteries (see H.R. 831), H629 [15FE]

———increase maximum coverage under the Servicemembers' Group Life Insurance and Veterans' Group Life Insurance programs (see S. 1235), S6481 [14JN] (see H.R. 460), H284 [1FE]

———increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (see S. 1234), S6481 [14JN] (see H.R. 1220), H1368 [10MR]

———modify calculation of back pay for members of the Navy or Marine Corps who were approved for promotion while interned as POW during World War II (see H.R. 1611), H1968 [13AP]

———permit concurrent receipt of military retired pay or combat-related compensation with service-connected disability benefits and eliminate phase-in period for such benefits (see S. 845), S3897 [19AP]

———permit concurrent receipt of military retired pay with service-connected disability benefits (see H.R. 2076), H2976 [4MY] (see H.R. 2368), H3330 [16MY]

———provide benefits to merchant mariners who served during a period of war (see H.R. 4338), H10501 [16NO]

———provide for payment of stipends to veterans who pursue doctoral degrees in science or technology (see H.R. 421), H235 [26JA]

———revise effective date for payment of lump sums to certain persons awarded the Medal of Honor who are in receipt of special pensions (see H.R. 520), H348 [2FE]

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

Workforce Investment Act: establish a Personal Reemployment Accounts grant program to assist Americans in returning to work (see H.R. 26), H72 [4JA]

———strengthen career centers, provide effective governance arrangements, promote access to employment, training, and youth services, and improve performance accountability (see H.R. 27), H72 [4JA]

———strengthen career centers, provide effective governance arrangements, promote access to employment, training, and youth services, and improve performance accountability (H.R. 27), consideration (see H. Res. 126), H845 [1MR]

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

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

Descriptions

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

Factsheets

Commission on the National Guard and Reserves Mission and Issues, S12425 [7NO]

Net Worth Amendment for Credit Unions Act, H4370 [13JN]

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

Letters

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

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]

Concurrent receipt of military retired pay or combat-related compensation with service-connected disability benefits: Charles S. Abell, Dept. of Defense, S3620 [14AP]

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

Ensure Federal employees activated by National Guard or Reserves receive pay equal to basic pay they would otherwise be receiving: Robert A. McIntosh, Reserve Officers Association, S3472 [12AP]

Exempt class actions involving civil rights or certain labor laws from amendments to court procedures to move certain class action cases from State to Federal courts: John C. Davis, S1089 [8FE]

———Mary F. Singleton, S1088 [8FE]

———several Starwood Hotels & Resorts Worldwide, Inc., employees, S1088 [8FE]

———several State Attorneys General, S1089 [8FE]

———several civil rights and labor organizations, H649 [16FE]

Federal homestead floor exemption from bankruptcy filings by senior citizens: David Certner, AARP, S1830 [1MR]

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]

Increase death gratuity and other survivors' benefits for Armed Forces members: Dennis Cullinan, VFW, S550 [26JA]

———Kathleen B. Moakler, National Military Family Association, S550 [26JA]

———Steve Robertson, American Legion, S550 [26JA]

Iraqi security forces training and U.S. recruitment and retention of military personnel: Representative Skelton, Committee on Armed Services (House), H4406 [14JN], H9051 [25OC]

Job Training Improvement Act: Barry W. Lynn, Americans United for Separation of Church and State (organization), E365 [3MR]

———C. Welton Gaddy, Interfaith Alliance, E360 [3MR]

———Charles M. Loveless, American Federation of State, County, and Municipal Employees, E361 [3MR]

———Coalition Against Religious Discrimination, E363 [3MR]

———David M. Smith and Christopher Labonte, Human Rights Campaign (organization), E362 [3MR]

———David Saperstein, Religious Action Center of Reform Judaism, E360 [3MR]

———Elenora Giddings Ivory, E360 [3MR]

———Gary Bass, OMB Watch (organization), E359 [3MR]

———Hilary O. Shelton, NAACP, E361 [3MR]

———K. Hollyn Hollman, Baptist Joint Committee, E363 [3MR]

———Laura W. Murphy and Terri A. Schroeder, ACLU, E364 [3MR]

———Marsha Atkind, National Council of Jewish Women, E359 [3MR]

———Ralph G. Neas and Tanya M. Clay, People for the American Way (organization), E359 [3MR]

———Representative Robert Scott, E357 [3MR]

———Richard T. Foltin, American Jewish Committee, E359 [3MR]

———Robert C. Keithan, Universalist Association of Congregations, E360 [3MR]

———several organizations, E357 [3MR]

———several religious and civil rights organizations, H862 [2MR]

———Timothy McDonald, African American Ministers in Action (organization), E363 [3MR]

———Tony Hileman, American Humanist Association, E359 [3MR]

———William Samuel, AFL-CIO, E362 [3MR]

National Guard and Reserve members basic housing allowance: Gordon R. Sullivan, Association of the U.S. Army, S4557 [28AP]

———Joseph L. Barnes, Fleet Reserve Association, S4558 [28AP]

———Michael P. Kline, Enlisted Association of the National Guard of the U.S., S4557 [28AP]

———Robert A. McIntosh and Lani Burnett, Reserve Enlisted Association, S4557 [28AP]

———Stephen M. Koper, National Guard Association of the U.S., S4557 [28AP]

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]

Personal Reemployment Accounts grant program establishment to assist Americans in returning to work: Steven J. Law, Dept. of Labor, H875 [2MR]

Prohibit EPA funding to contravene or delay implentation of the Executive Order on environmental justice for minority and low-income populations: several organizations, H3664 [19MY]

Protect employees and retirees from corporate practices that deprive them of earnings and retirement savings when businesses file for bankruptcy: Kenneth Schmidt, H11755 [15DE]

———William Samuel, AFL-CIO, S1989 [3MR]

———several consumer organizations, S1989 [3MR]

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]

Reduce the age for receipt of military retired pay for non-regular service: Casey W. Coane, Naval Reserve Association, S12585 [9NO]

———Stephen M. Koper, National Guard Association of the U.S., S12570 [9NO]

Reform rules governing venue in bankruptcy cases to combat forum shopping by corporate debtors: Berry D. Spears, S1128 [8FE]

———Commercial Law League of America, S1127 [8FE]

———Corinne Cooper, S1128 [8FE]

———Elizabeth Warren, S1127 [8FE]

———Greg Abbott, Texas Attorney General, S1126 [8FE]

———Jay L. Westbrook and Benno C. Schmidt, S1128 [8FE]

———L.E. Creel III, S1128 [8FE]

———Lynn M. LoPucki, S1128 [8FE]

———Robin Schausell, National Association of Credit Management, S1129 [8FE]

———Russell L. Munsch, S1129 [8FE]

———Scott Harshbarger, S1127 [8FE]

———Travis B. Plunkett, Consumer Federation of America, S1909 [2MR]

———William Greendyke, S1129 [8FE]

———several State attorneys general, S1903 [2MR]

Repeal Survivor Benefit Plan annuities reduction requirement and modify effective date for paid-up coverage: Candace A. Wheeler, National Military Family Association, S12486 [8NO]

———Charles D. Revie, Uniformed Services Disabled Retirees (organization), S12487 [8NO]

———Deidre Parke Holleman, Retired Enlisted Association, S12486 [8NO]

———Gerard M. Farrell, Commissioned Officers Association, S12487 [8NO]

———Gordon R. Sullivan, Association of the U.S. Army, S12487 [8NO]

———James E. Lokovic, Air Force Sergeants Association, S12487 [8NO]

———Michael P. Cline, Enlisted Association of the National Guard of the U.S., S12487 [8NO]

———Norbert R. Ryan, Jr., Military Officers Association of America, S12486 [8NO]

———Rick Jones, National Association for Uniformed Services, S12486 [8NO]

Servicemembers' Group Life Insurance requirement for spousal consent relative to beneficiary designation: Military Coalition, H1451 [15MR]

———Steven P. Strobridge, Military Officers Association of America, H1451, H1465 [15MR]

Small Business Health Fairness Act: Al Redmer, Jr., Maryland Insurance Administration, H6505 [26JY]

Social Security reform: Michael Pesho, S723 [1FE]

Social Security reform proposals based on race and gender: Representatives Maloney and Pallone, H225, H226 [26JA]

———several Members of Congress, H264 [1FE]

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]

United Airlines, Inc., pension plan termination: Carolyn A. Rosenberg, H4282 [8JN]

———James P. Lattimer, H4285 [8JN]

———Leola Robinson, H4285 [8JN]

Lists

Commission on the National Guard and Reserves, S12426 [7NO]

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]

Multi-Employer Pension Plan Coalition members, S12896 [16NO]

Organizations opposed to Social Security privatization proposals, H841 [1MR]

Motions

Davis-Bacon Act: termination of Presidential national emergency relative to application of wage requirements to Federal contracts in areas affected by Hurricane Katrina (H.J. Res. 69), H9811 [7NO]

Pensions: reform funding rules (H.R. 2830), H11770 [15DE]

Small business: improve access and choice relative to employee health care (H.R. 525), H6506 [26JY]

Workforce Investment Act: strengthen career centers, provide effective governance arrangements, promote access to employment, training, and youth services, and improve performance accountability (H.R. 27), H914 [2MR]

Notices

Congressional Office of Compliance: adoption of regulations relative to overtime pay eligibility regulations, S2343-S2380 [9MR], H1225-H1262 [9MR]

Senate Financial Disclosure Reports, S4600 [28AP]

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

AARP: characterization in certain television ads relative to position on Social Security privatization proposals, H842 [1MR]

African Americans: address disparities in economic status, education, health, and quality of life, E2119 [18OC]

Agriculture: Federal farm policies, H813 [1MR]

America's Second Harvest (organization): release of report documenting the impact of emergency food distribution, E2567 [17DE]

Armed Forces: enhance and improve benefits for members of the National Guard and Reserves, H3748 [23MY]

———enhance and improve benefits for members returning from service in Afghanistan and Iraq, H947 [3MR], H1028 [9MR], H2132 [19AP], H9022 [20OC]

———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]

———improve benefits for members, veterans, and their dependents and survivors, H4177, H4178 [7JN]

———improve benefits for members, veterans, and their dependents and survivors (H.R. 2131), E1120 [26MY], E1342 [24JN]

———improve benefits to encourage recruitment and retention of personnel, H4405, H4476 [14JN]

———increase death gratuity and other survivors' benefits, H291 [2FE], H1433, H1465-H1467 [15MR]

———increase death gratuity and other survivors' benefits (H.R. 377), E105 [26JA]

———increase death gratuity (H.R. 447), H241 [1FE]

———increase pay for all members of the military and National Guard and Reserves, H4737, H4738 [20JN]

———require GAO study on compensation and benefits for members of the National Guard and Reserves, H4022 [25MY]

———require GAO study on difficulties faced by members of the National Guard and Reserves in gaining re-employment after return from duty, H4024, H4026 [25MY]

———Servicemembers' Group Life Insurance guidelines governing retroactive coverage, H1465 [15MR]

———Servicemembers' Group Life Insurance requirement for spousal consent relative to beneficiary designation, H1450, H1465 [15MR]

———tribute to dedication and commitment of employers of the members of the National Guard and other Reserve components who have been mobilized during the Global War on Terrorism (H. Res. 302), H9974-H9979 [8NO], E2297, E2299 [8NO], E2331 [10NO], E2366 [15NO]

Bankruptcy: exempt means testing, disallow claims on certain high-cost loans, and establish Federal homestead and personal property exemptions for servicemen, veterans, and spouses of those who die in military service, H2059, H2060 [14AP]

———increase payments of wages and benefits to employees and require payment to retirees for lost health benefits by companies filing for bankruptcy, H2065 [14AP]

———protect employees and retirees from corporate practices that deprive them of earnings and retirement savings when businesses file for bankruptcy, H4160, H4162 [7JN], H4277-H4285 [8JN], H4564 [16JN], H6207 [21JY], H8134 [20SE], H9350 [27OC]

———provide relief relative to disaster-related debts incurred by victims of Hurricane Katrina and other natural disasters (H.R. 3697), E1803 [8SE]

———waive credit counseling fees of servicemembers returning from a combat area, H2060 [14AP]

Budget: allocation of funds, H2641-H2643 [27AP]

———constitutional amendment on ensuring Social Security trust funds are outside the U.S. budget, H4926 [22JN]

———increase veterans, education, health care, homeland security, environment, and infrastructure funding through reductions in tax cuts and defense spending, H1628-H1632 [17MR]

Bush, President: domestic policy, H4716 [17JN], H8739 [7OC]

———evaluation of economic policies, H6558-H6562 [26JY], H9539 [2NO]

———request certain information relative to a claim made that there is not a Social Security trust, H1755 [5AP], H1787, H1788 [6AP]

———request certain information relative to a claim made that there is not a Social Security trust (H. Res. 170), H1787 [6AP], H1971 [14AP]

———request transmission of certain information to the House of Representatives relative to plan assets and liabilities of single-employer pension plans (H. Res. 134), E335 [2MR]

———transmit information on contracts for services or construction related to Hurricane Katrina recovery that relate to wages and benefits to be paid to workers (H. Res. 488), H9036 [20OC]

Business and industry: require mandatory expensing of stock options granted to executive officers, E428 [10MR]

Civil rights: improve remedies for discrimination in the payment of wages based on sex (H.R. 1687), E686, E695, E705 [19AP], E719 [21AP]

———prohibit discrimination in the payment of wages based on sex, race, or national origin (H.R. 1697), E686 [19AP]

Claims: extend deadline for victims of terrorist attacks to file claims to receive certain compensation (H.R. 565), E138 [2FE]

Corporations: regulate excessive compensation of corporate officials, E1490 [14JY]

Courts: exempt class actions involving civil rights or certain labor laws from amendments to court procedures to move certain class action cases from State to Federal courts, H649 [16FE]

———Federal court system funding through reductions in the GSA Federal Buildings Fund funding, H5451 [29JN]

Credit: require credit card issuers to apply low interest rates to credit extended to pay certain medical expenses and prohibit hospitals from immediately reporting patients who are delinquent with payment (H.R. 1238), E418 [10MR]

Davis-Bacon Act: reinstate application of the wage requirements to Federal contracts in areas affected by Hurricane Katrina, H8130 [20SE], H9031, H9033 [20OC], E2083 [7OC]

———reinstate application of the wage requirements to Federal contracts in areas affected by Hurricane Katrina (H.R. 3763), H8156, H8157 [20SE], E1845 [14SE]

———repeal Presidential authority to suspend wage requirements during national emergencies and reinstate application of the wage requirements to Federal contracts in areas affected by Hurricane Katrina, H8217 [21SE]

———waiver of prevailing wage requirements for relief effort contracts in States impacted by Hurricane Katrina, H7847-H7849 [13SE], H8067, H8083 [15SE], H8900, H8901 [18OC]

Dept. of Agriculture: exempt Hawaiian producers relative to the adjusted gross income limitation on participation in conservation programs (H.R. 3467), E1641 [27JY]

Dept. of Defense: outsourcing of military functions to private security contractors in Iraq, H5714-H5716 [12JY]

Dept. of Education: Teacher Incentive Fund funding through reductions in Corp. for National and Community Service funding, H5108, H5109 [24JN]

———tribute to Teacher Incentive Fund, H5804 [14JY]

Dept. of Energy: provide retirement benefits to workers at the Rocky Flats Environmental Technology Site, E2328 [10NO]

Dept. of HUD: fair housing programs funding through reductions in administrative expenses, H5417-H5419 [29JN], H5482 [30JN]

Dept. of Labor: waiver of affirmative action program requirements for new Federal contracts in areas affected by Hurricane Katrina, H9031, H9034 [20OC]

Dept. of Veterans Affairs: extend eligibility for pension benefits to veterans who received an expeditionary medal during a period of military service other than a period of war (H.R. 2301), E943 [11MY]

———extend eligibility for pension benefits to veterans who served during certain periods of time in specified locations (H.R. 2300), E943 [11MY]

———priorities, H5255 [28JN]

———repeal the offset from surviving spouse annuities under the military Survivor Benefit Plan for amounts paid as dependency and indemnity compensation, H3906 [25MY]

———repeal the offset from surviving spouse annuities under the military Survivor Benefit Plan for amounts paid as dependency and indemnity compensation (H.R. 808), E934 [11MY]

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]

Disaster Relief and Emergency Assistance Act: reauthorize temporary mortgage and rental payments program (H.R. 4492), E2490 [8DE]

Disasters: moratorium on payment of principal or interest on certain mortgage loans secured by residential or commercial real estate located in Hurricanes Katrina or Rita disaster areas (H.R. 4027), E2070 [7OC]

District of Columbia: payment of congressional salaries until congressional Delegate has a vote in Congress, H5504 [30JN]

———permit nonjudicial employees of the District of Columbia courts and other court-related services to include service prior to conversion to Federal status in determining retirement eligibility (H.R. 4087), E2126 [19OC]

———provide full voting representation in Congress (H.R. 398), H307 [2FE]

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: disparities in distribution of wealth and income among the social classes, H9349, H9350 [27OC]

———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, H3204 [12MY]

Education: funding, H3098 [10MY], H10521, H10524, H10527 [17NO]

Employment: provide assistance to workers who lose jobs due to outsourcing, H3759 [23MY]

———provide for a paid family and medical leave insurance program (H.R. 3192), E1425 [1JY]

EPA: prohibit funding to contravene or delay implentation of the Executive Order on environmental justice for minority and low-income populations, H3663 [19MY], E1053 [23MY]

ERISA: impose a moratorium on terminations of certain plans in cases in which reorganization of contributing sponsors is sought in bankruptcy or insolvency proceedings, H4903 [22JN]

———impose a moratorium on terminations of certain plans in cases in which reorganization of contributing sponsors is sought in bankruptcy or insolvency proceedings (H.R. 2327), H4160 [7JN]

Family and Medical Leave Act: anniversary, E145 [2FE]

Federal Credit Union Act: clarify definition of net worth under certain circumstances for purposes of corrective action authority of the National Credit Union Administration Board (H.R. 1042), H4368-H4371 [13JN], E367 [3MR]

Financial institutions: exclude from gross income certain interest amounts received by individuals (H.R. 221), E18 [4JA]

———repeal prohibition on payment of interest on demand deposits (H.R. 1224), H3738, H3740 [23MY], E1070, E1083 [24MY]

Firefighters: provide death and disability benefits to certain contracted aerial firefighters who suffer death or disability in the line of duty (H.R. 1232), E413 [10MR]

Food stamps: funding, H10006, H10007 [8NO], H10120, H10127 [9NO], H11496 [13DE]

Government: eliminate limitation on the collection of nontax debt (H.R. 1427), E501 [17MR]

House of Representatives: compensation of certain minority employees (H. Res. 7), H32 [4JA]

———legislative priorities, H4145 [7JN]

Hurricanes: impact of poverty levels on the extent of damages and financial hardship experienced by Hurricane Katrina victims, E1837 [14SE], E1876 [15SE]

———simplify process for Hurricane Katrina victims to request disaster-related assistance, H7650 [6SE]

———waive individual and corporate income limitations for charitable contributions for the relief of victims of Hurricane Katrina, H8020 [15SE]

Insurance: maintain certain forms of coverage mandated by State laws, H6507 [26JY]

Investments: increase participation in section 401(k) plans through automatic contribution trusts, H3337 [17MY]

———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: 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]

———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]

Labor unions: use of pension and financial services funds to back Social Security privatization proposals, H2751 [3MY]

Marietta, GA: supplemental pension plan for city employees, H3201 [12MY]

Medicare: reform the physician payment update system through repeal of the sustainable growth rate payment update system (H.R. 2356), E990 [16MY]

Members of Congress: deny congressional retirement benefits to Members convicted of felonies (H.R. 4535), H11511 [14DE]

———deny cost-of-living adjustments, H5279 [28JN], E1394 [28JN]

———reduce rate of pay and eliminate automatic salary adjustments (H.R. 4047), E2164 [25OC]

Merchant marine industry: provide a monthly monetary benefit to certain individuals who served in the U.S. merchant marine during World War II (H.R. 23), E7 [4JA], E1833 [13SE]

Minimum wage: level, H995 [8MR], H9438 [1NO], H12055 [17DE]

———level (H.R. 2429), H5663-H5674, H5703 [12JY], H9049 [25OC], E1024 [19MY]

Minorities: address disparities in economic status, education, health, and quality of life, H3244-H3246 [12MY], H4336-H4339 [9JN], H5056-H5059 [23JN]

———address disparities in economic status, education, health, and quality of life of Caribbean Americans, E1167 [8JN]

National Guard: count service in counties declared disaster areas in response to terrorist attacks, and under State duty in response to the attacks, as Federal active duty for purposes of military retirement credit, E2643 [22DE]

———count service in counties declared disaster areas in response to terrorist attacks, and under State duty in response to the attacks, as Federal active duty for purposes of military retirement credit (H.R. 948), E267 [17FE]

———credit certain service performed in counties declared disasters in response to the September 11, 2001, terrorist attacks as Federal active duty for purposes of military retirement credit, H3909, H3926 [25MY]

National security: permit use of Federal homeland security funds for payment of salaries of local law enforcement officers, H3219, H3220 [12MY]

Ohio: mismanagement of public funds, H4166 [7JN]

Pension Benefit Guaranty Corp.: prohibit use of funds to administer agreement with United Airlines, Inc., to terminate the company's pension plan, H5114-H5117 [24JN]

———protect employees and retirees from corporate practices that deprive them of earnings and retirement savings when businesses file for bankruptcy, H10013-H10017 [8NO], H11759 [15DE]

Pensions: facilitate automatic enrollment of employees in certain pension plans (H.R. 1508), H6179 [20JY]

———make improvements in benefit accrual standards (H.R. 2831), H10196 [15NO]

———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]

———require advance disclosure to shareholders of certain executive pension plans (H.R. 3031), E1318 [23JN]

Poverty: improve lives of persons living in extreme poverty, H7926 [14SE], H8130 [20SE], H8361 [27SE], E1837 [14SE], E1876 [15SE]

———improve lives of persons living in extreme poverty (H. Con. Res. 234), H7928-H7936 [14SE], E1877 [15SE]

Public welfare programs: funding, H12237 [18DE]

Republican Party: national agenda, H8729 [6OC]

Roads and highways: eliminate requirements for States to establish procedures for low-income individuals to pay reduced tolls in high occupancy toll lanes, H1300-H1302 [10MR]

SEC: require enhanced disclosures of employee stock options and require study on economic impact of broad-based employee stock option plans (H.R. 913), H1349-H1352 [10MR], E289 [18FE]

Senior citizens: establish a consumer price index for elderly consumers to compute cost-of-living increases for Social Security and Medicare benefits, H8907 [18OC]

Small business: 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]

Social Security: amend certain disability insurance and SSI programs to provide equitable treatment of disability beneficiaries with waxing and waning medical conditions (H.R. 4095), E2143 [20OC]

———apply savings from the enactment of certain estate tax legislation to trust fund restoration, H1918 [13AP]

———budget treatment of trust funds, H176 [25JA], H692 [16FE], H1738, H1755 [5AP], H1926 [13AP], H2634, H2644 [27AP], H2698-H2701 [28AP], H2749 [3MY], H4902 [22JN], H6111, H6114 [20JY]

———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]

———disability and survior benefits, H841 [1MR]

———establish and maintain personal Social Security investment accounts (H.R. 1800), E734 [22AP]

———impact of privatization on African Americans, H1973 [14AP]

———impact of privatization on Hispanic Americans, H1857 [12AP], E829 [28AP]

———impact of privatization on women, H144 [25JA], H290 [2FE], H510 [9FE], H634 [16FE], H840 [1MR], H926, H928-H931 [2MR], H3294 [16MY], H4965, H4966-H4970 [22JN], H6112, H6113 [20JY], E129 [1FE], E344 [2MR]

———impact of reform proposals on young Americans, H3550 [18MY]

———invest trust funds in marketable interest-bearing securities and insured certificates of deposit, and protect trust funds from public debt limit (H.R. 219), E6 [4JA]

———modify calculation of child support automation penalty and provide for reinvestment of any such penalty (H.R. 2409), H3338 [17MY]

———privatization proposals, H202 [26JA], H241, H262-H270 [1FE], H291, H292, H339 [2FE], H375 [8FE], H418, H484, H485, H495-H506, H507, H509-H512 [9FE], H526, H527, H568 [10FE], H615, H619 [15FE], H634, H635, H691, H695, H696 [16FE], H721 [17FE], H812, H836-H842 [1MR], H852, H920-H937 [2MR], H945, H947 [3MR], H992, H994, H996, H1004, H1016-H1021 [8MR], H1028, H1206, H1208 [9MR], H1270, H1271, H1272, H1339, H1341, H1344-H1349 [10MR], H1426 [15MR], H1512, H1514, H1537-H1544, H1556, H1579, H1607, H1611-H1614 [16MR], H1626, H1683 [17MR], H1738, H1753, H1769-H1774 [5AP], H1787, H1788 [6AP], H1953-H1958 [13AP], H1972, H1974, H2087-H2092 [14AP], H2128, H2139-H2143 [19AP], H2458-H2464 [21AP], H2481, H2535-H2541 [26AP], H2556, H2633, H2634-H2637 [27AP], H2653, H2721 [28AP], H2745, H2747, H2749, H2750, H2782, H2785 [3MY], H2969-H2973 [4MY], H2984 [5MY], H3092-H3098 [10MY], H3201, H3241 [12MY], H3294 [16MY], H3336, H3408-H3414, H3432 [17MY], H3441 [18MY], H3587 [19MY], H3756-H3758 [23MY], H3898, H3900 [25MY], H4123 [26MY], H4173-H4179 [7JN], H4193 [8JN], H4300 [9JN], H4474 [14JN], H4490 [15JN], H4658, H4712-H4714 [17JN], H4900, H4965, H4977-H4983 [22JN], H4988, H4989, H4990 [23JN], H5103, H5104, H5105 [24JN], H5239-H5242 [27JN], H5258, H5259, H5260, H5262 [28JN], H5368, H5369, H5370, H5371 [29JN], H5596 [30JN], H5643, H5645 [12JY], H5745, H5791-H5798 [13JY], H5895-H5898 [14JY], H6110, H6111 [20JY], H6439 [26JY], H6655 [27JY], H6941 [28JY], E127 [1FE], E584 [7AP], E973 [13MY], E1692 [29JY]

———protect beneficiaries against any reduction in benefits (H.R. 266), H329 [2FE]

———protect cost-of-living adjustments (H.R. 3954), E1998 [29SE]

———protect solvency by mandating that trust fund monies cannot be diverted to create private accounts (H.R. 1330), H1540, H1543 [16MR]

———reduce the age at which an eligible individual may be paid widow's or widower's insurance benefits (H.R. 2126), E897 [5MY]

———reform, H202 [26JA], H241, H262-H270 [1FE], H375, H390, H393 [8FE], H418, H484, H485, H495-H512 [9FE], H526, H568 [10FE], H614-H621 [15FE], H634, H635 [16FE], H721 [17FE], H800, H812, H816, H836-H842 [1MR], H852, H920-H937 [2MR], H945, H947, H948 [3MR], H992, H994, H995, H996, H1004, H1016-H1021 [8MR], H1027, H1028, H1206, H1208 [9MR], H1270, H1271, H1272, H1337-H1349 [10MR], H1374 [14MR], H1426 [15MR], H1512, H1513, H1514, H1537-H1544, H1556, H1579, H1582, H1583, H1594, H1607, H1610-H1614 [16MR], H1626, H1683 [17MR], H1738, H1753, H1755, H1769-H1774 [5AP], H1787, H1788 [6AP], H1857, H1869, H1881-H1886 [12AP], H1952-H1958 [13AP], H1972, H1973, H1974, H2087-H2092 [14AP], H2128, H2139-H2143 [19AP], H2458-H2464 [21AP], H2535-H2541 [26AP], H2555, H2556, H2632-H2638, H2640 [27AP], H2653, H2697, H2698, H2721 [28AP], H2745, H2747, H2749, H2750, H2782, H2785, H2802-H2804 [3MY], H2885, H2887, H2969-H2973 [4MY], H2982, H2984 [5MY], H3092-H3098 [10MY], H3116, H3118, H3119, H3171-H3177 [11MY], H3241 [12MY], H3294 [16MY], H3336, H3337, H3408-H3414 [17MY], H3441 [18MY], H3587, H3589 [19MY], H3756-H3758 [23MY], H3774 [24MY], H3898, H3900 [25MY], H4123 [26MY], H4173-H4179 [7JN], H4193 [8JN], H4300 [9JN], H4474 [14JN], H4490 [15JN], H4565 [16JN], H4658, H4712-H4714 [17JN], H4900, H4902, H4965, H4977-H4983 [22JN], H4988, H4989, H4990 [23JN], H5103, H5104, H5105 [24JN], H5239-H5242 [27JN], H5258, H5259, H5260, H5262 [28JN], H5368, H5369, H5370, H5371 [29JN], H5596 [30JN], H5643, H5645 [12JY], H5791-H5798 [13JY], H5895-H5898 [14JY], H6110, H6111, H6113 [20JY], H6207 [21JY], H6439 [26JY], H6655 [27JY], H10507 [17NO], E584 [7AP], E973 [13MY], E1692 [29JY]

———reform by establishing a Personal Social Security Savings Program and provide new limitations on the budget (H.R. 1776), H2634, H2636 [27AP], H3031 [5MY], H6111 [20JY], E750 [22AP]

———reform proposals based on race and gender, H225 [26JA], H262-H270 [1FE], H498, H509 [9FE]

———reject privatization proposals, H82 [6JA]

———repeal Government pension offset and windfall elimination provisions (H.R. 147), H6522 [26JY]

———replace certain employment requirements for Government pension offset exemption with the rule that last applied prior to enactment of the Social Security Protection Act (H.R. 3661), E1760 [6SE]

———restore solvency, H6209 [21JY]

SSI: eliminate the unfair and disadvantageous treatment of cash military compensation other than basic pay (H.R. 536), E154 [2FE]

———increase incentives for working, saving, and pursuing an education (H.R. 1682), E688 [19AP]

Supreme Court: reduce salaries and expenses relative to New London, CT, eminent domain decision, H5449, H5450 [29JN]

Taxation: 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 a deduction for premiums for high deductible health plans required relative to health savings accounts (H.R. 37), H5720 [12JY]

———allow a deduction for premiums on mortgage insurance (H.R. 3098), E1382 [28JN]

———allow a refundable income tax credit for gasoline and diesel fuel used in highway vehicles for nonbusiness purposes (H.R. 2893), E1227 [14JN]

———allow credit for cost of insurance against negative outcomes from surgery and malpractice of a physician (H.R. 3076), E1365 [27JN]

———allow deduction for Armed Forces 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]

———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]

———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]

———allow individuals to defer recognition of reinvested capital gains distributions from regulated investment companies (H.R. 2121), E890 [5MY]

———allow tax credits for certain elementary and secondary school expenses and contributions to charitable school-tuition organizations (H.R. 404), E95 [26JA]

———allow tax-free distributions from individual retirement accounts for charitable contributions (H.R. 1607), E644 [13AP]

———allow taxpayers to split refunds and make deposits electronically among certain accounts (H.R. 1048), H6179 [20JY]

———allow the deductibility of manufacturing income attributable to domestic production activities in Puerto Rico, E2490 [8DE]

———alternative minimum tax, H2642 [27AP]

———assist low-income taxpayers in preparing and filing tax returns and increase protections against certain refund anticipation loan providers (H.R. 894), E279 [18FE]

———clarify that wages paid to unauthorized aliens are not deductible (H.R. 3095), H9630 [3NO], H11660 [15DE]

———clarify treatment of self-employment for purposes of the limitation on State taxation of retirement income (H.R. 4019), E2064 [7OC]

———constitutional amendment to abolish personal income, estate, and gift taxes and to prohibit the Government from engaging in business in competition with its citizens (H.J. Res. 14), E86 [26JA]

———deny employers a deduction for payments of excessive compensation (H.R. 3260), E1469 [12JY]

———earned income tax credit, H396 [8FE], H8168 [21SE]

———exclude from gross income amounts received on the sale of certain animals associated with educational programs (H.R. 3079), E1363 [27JN]

———exclude from gross income certain interest amounts received by individuals (H.R. 221), E18 [4JA]

———exclude from gross income gain from the conversion of property by reason of eminent domain (H.R. 3268), H5939 [18JY], H6114 [20JY], H6331 [22JY]

———expand workplace health incentives by equalizing the tax consequences of employee athletic facility use (H.R. 1634), H5173 [24JN]

———extend alternative minimum tax relief, H11245-H11249, H11252-H11264 [8DE]

———extend alternative minimum tax relief and index such relief for inflation, H1959-H1964 [13AP]

———extend alternative minimum tax relief and index such relief for inflation (H.R. 4096), H11141-H11147 [7DE], H11233, H11234, H11238-H11240 [8DE]

———extend certain expiring provisions of the Internal Revenue Code (H.R. 4388), H11150-H11152 [7DE], E2490 [8DE]

———extend exemption amounts under the alternative minimum tax for individuals, H10506 [17NO]

———extend Leaking Underground Storage Tank Trust Fund financing rate (H.R. 1270), H1526, H1527 [16MR]

———extend possession tax credit for an additional period to American Samoa, H11244 [8DE]

———extend the deduction of State and local general sales taxes in lieu of State and local income taxes, H11231 [8DE]

———extend the transportation fringe benefit to bicycle commuters (H.R. 807), H1424 [15MR], E234 [15FE]

———impact of tax cuts on employment levels, H1647 [17MR]

———increase benefits for parents who stay at home with their children (H.R. 3080), E1358 [27JN]

———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]

———increase the deduction for host families of foreign exchange and other students (H.R. 1504), H8221 [21SE]

———make allowance of the deduction of State and local general sales taxes in lieu of State and local income taxes permanent, H1869 [12AP]

———make permanent and refundable, and expand, the saver's credit (H.R. 1305), H6179 [20JY]

———make permanent the increase in expensing of certain depreciable business assets (H.R. 1388), E507 [17MR]

———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]

———make the additional tax on early distributions from certain pension plans inapplicable for public safety employees, H11770 [15DE]

———permit military death gratuities to be contributed to certain tax-favored accounts (H.R. 3478), H9539 [2NO]

———prevent corporate expatriation to avoid Federal taxation (H.R. 3959), E1983 [29SE]

———provide a credit and a deduction for small political contributions (H.R. 958), E292 [18FE]

———provide a credit to physicians who provide charity care (H.R. 3614), E1693 [29JY]

———provide a nonrefundable personal credit to individuals who donate certain life-saving organs (H.R. 2474), E1033 [20MY]

———provide a nonrefundable tax credit to law enforcement officers who purchase armor vests (H.R. 2823), E1172 [8JN]

———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]

———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]

———provide collegiate housing and infrastructure grants (H.R. 1532), E597 [8AP]

———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]

———provide credits for constructing energy efficient homes or improving existing homes, H2206 [20AP]

———provide credits for qualified stem cell research, storage of qualified stem cells, and donation of umbilical cord blood (H.R. 3444), E1617 [27JY]

———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 for the proper tax treatment of certain disaster mitigation payments (H.R. 1134), H1388-H1394 [14MR], H2082, H2083 [14AP]

———provide incentives to reduce energy consumption (H.R. 1834), E764 [26AP]

———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 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]

———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]

———provide taxpayers a flat tax alternative to the current income tax system (H.R. 1040), H6209 [21JY]

———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]

———reduce estate and gift tax rates, H1930 [13AP]

———reform alternative minimum tax, H10233 [16NO]

———reform Internal Revenue Code, H4192 [8JN]

———reform laws, H4299 [9JN]

———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]

———repeal excise tax on the net investment income of tax-exempt foundations (H.R. 217), E18 [4JA]

———repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 25), H9439 [1NO]

———repeal tax increase on Social Security benefits (H.R. 179), E5 [4JA]

———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]

———simplify earned income credit questions for families within a certain income bracket, H1962, H1963 [13AP]

———simplify Internal Revenue Code through revenue neutral proposals (H.R. 2950), H4904 [22JN]

———treat certain payments made in lieu of income taxes to the European Union as income taxes paid to a foreign country for foreign tax credit (H.R. 2307), E933 [11MY]

———treatment of attorneys fees in lawsuits as income to the attorneys, not as part of the plaintiffs awards, E1228 [14JN]

———treatment of certain expenses of elementary and secondary school teachers (H.R. 2989), H4899 [22JN]

———treatment of Federal funds used for relief and revitalization of New York, NY, after terrorist attacks (H.R. 2196), E893 [5MY]

———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]

———treatment of Social Security benefits (H.R. 180), E5 [4JA]

———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]

Tennessee: economic growth, H3746 [23MY], H4076 [26MY]

Texas: condition receipt of direct or counter-cyclical payments to rice producers that agree to retain rice cropland in production for the next crop year (H.R. 3660), E1758 [6SE]

Veterans: establish a group disability insurance benefit for members who incur certain severe disabilities (H.R. 1618), H6454 [26JY]

———expand eligibility for concurrent receipt of military retired pay or combat-related compensation with service-connected disability benefits and eliminate phase-in period for such benefits (H.R. 303), E934 [11MY]

———health care funding, H1572 [16MR]

———impact of budget proposals, H355 [8FE], H10148 [10NO]

———increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (H.R. 1220), H5749-H5754 [13JY], E412 [10MR], E1491 [14JY], E1493 [15JY]

———increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (S. 1234), H10357-H10360 [16NO]

———permit concurrent receipt of military retired pay with service-connected disability benefits, H3906 [25MY]

———permit concurrent receipt of military retired pay with service-connected disability benefits (H.R. 2368), E984 [16MY]

Wal-Mart Stores, Inc.: minimum wage level, H9049 [25OC]

Women: inequities in the workforce, H5971 [19JY], H7703 [7SE]

Workforce Investment Act: allow unemployed workers to use Personal Reemployment Account funds to cover borrower guarantee costs of certain SBA loans, H904, H905 [2MR]

———establish a Personal Reemployment Accounts grant program to assist Americans in returning to work, H875 [2MR]

———establish a Personal Reemployment Accounts grant program to assist Americans in returning to work (H.R. 26), E10 [4JA]

———in-school youth programs funding, H903, H904 [2MR]

———prohibit faith-based organizations receiving Federal funds from discriminating in hiring practices, H860-H866, H874-H881, H905-H912 [2MR]

———provide assistance to veterans returning from active duty and to workers who lose jobs due to outsourcing, H915 [2MR]

———strengthen career centers, provide effective governance arrangements, promote access to employment, training, and youth services, and improve performance accountability (H.R. 27), H827 [1MR], H868-H917 [2MR], E357 [3MR], E384 [8MR], E391 [9MR]

———strengthen career centers, provide effective governance arrangements, promote access to employment, training, and youth services, and improve performance accountability (H.R. 27), consideration (H. Res. 126), H859-H866 [2MR]

———strengthen career centers, provide effective governance arrangements, promote access to employment, training, and youth services, and improve performance accountability (H.R. 27), motion to recommit, H915 [2MR]

World Trade Organization: implement basic core labor standards, H4307 [9JN]

Young Agency, Inc.: anniversary, E117 [1FE]

Remarks in Senate

Agriculture: ensure regulatory equity between and among dairy farmers and handlers for sales of packaged fluid milk in federally regulated and non-federally regulated areas (S. 2120), S13701 [16DE]

———Federal farm policies, S1153 [9FE]

Armed Forces: enhance and improve benefits for members of the National Guard and Reserves who serve extended periods on active duty (S. 38), S683-S685 [1FE]

———enhance the Montgomery GI Bill benefits for certain individuals who have served after September 11, 2001 (S. 43), S230 [24JA]

———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]

———extend temporary continuation of basic housing allowance for dependents of members who die on active duty, S3456 [12AP], S3513, S3520, S3521 [13AP], S4089 [21AP]

———increase benefits for certain individuals who have served after September 11, 2001 (S. 1019), S5109 [12MY]

———increase death gratuity, S3455 [12AP], S3513, S3517-S3522 [13AP], S4088, S4089 [21AP]

———increase death gratuity and other survivors' benefits, S3614, S3615 [14AP], S8632, S8633 [21JY]

———increase death gratuity and other survivors' benefits (S. 77), S253 [24JA], S550-S552 [26JA]

———increase death gratuity and other survivors' benefits (S. 121), S310 [24JA], S685 [1FE]

———increase death gratuity (S. 42), S229 [24JA], S920 [3FE]

———make oral and maxillofacial surgeons eligible for special pay for Reserve health professionals in critically short wartime specialties, S8806 [25JY]

———protect financial condition of members ordered to active duty, S2506 [11MR]

———protect financial conditions of members of the Reserve components who are ordered to long term active duty in support of contingency operation, S3543 [13AP]

———provide income replacement payments for members of the National Guard and Reserves who serve extended periods on active duty, S12579-S12584 [9NO]

———provide pay protection for Federal employees who are members of the Reserve and National Guard, S10703 [29SE]

———provide pay protection for members of the Reserve and National Guard (S. 1142), S6034 [26MY]

———reduce the age for receipt of military retired pay for non-regular service, S12423-S12426 [7NO], S12569, S12573, S12584-S12586 [9NO]

———reduce the age for receipt of military retired pay for non-regular service (S. 639), S2852 [16MR]

———rename the death gratuity payable for deaths of members as fallen hero compensation, S4088 [21AP], S8737 [22JY], S10782 [30SE]

———rename the death gratuity payable for deaths of members as fallen hero compensation (S. 523), S2029 [3MR]

———repeal requirement for reduction of certain Survivor Benefit Plan annuities by the amount of dependency and indemnity compensation and modify effective date for paid-up coverage under the Survivor Benefit Plan, S8814, S8815 [25JY], S12378 [4NO], S12485-S12488, S12514 [8NO]

———repeal requirement for reduction of certain Survivor Benefit Plan annuities by the amount of dependency and indemnity compensation and modify effective date for paid-up coverage under the Survivor Benefit Plan (S. 185), S593, S594 [26JA]

———require that National Guard and Reserve component members called to extended active duty receive the same basic housing allowance as similarly situated regular component members (S. 938), S4556 [28AP]

———revise age and service requirements for receipt of military retired pay for non-regular service and improve health care for reservists and their families by making TRICARE benefits permanent, S12423 [7NO]

———revise age and service requirements for receipt of military retired pay for non-regular service and improve health care for reservists and their families by making TRICARE benefits permanent (S. 337), S1261 [10FE]

Bankruptcy: establish a Federal homestead floor exemption for senior citizens, S1829-S1831 [1MR], S1892-S1894 [2MR]

———exempt from means testing debtors who are disabled veterans whose indebtedness occurred primarily during a period of military service, S2427 [10MR]

———exempt from means testing debtors whose income falls below the median income level, S2217-S2221 [8MR], S2307, S2311 [9MR]

———exempt means testing, disallow claims on certain high-cost loans, and establish Federal homestead and personal property exemptions for servicemen, veterans, and spouses of those who die in military service, S1823-S1828, S1841, S1844-S1850, S1852-S1854 [1MR], S1907, S1926 [2MR], S2203 [8MR]

———impact of legislative changes on senior citizens, S1905 [2MR]

———increase accrual period for employee wage priority, S2307, S2311, S2312 [9MR]

———increase amount of claims for income given priority in bankruptcy and provide cash payments to retirees for lost health benefits from bankruptcy of their former employer (S. 329), S1203 [9FE]

———increase payments of wages and benefits to employees and require payment to retirees for lost health benefits by companies filing for bankruptcy, S1905, S1926 [2MR], S1994, S1995 [3MR]

———limit exemption for asset protection trusts, S2138, S2139 [7MR]

———prevent courts from dismissing companies' Coal Act obligations to pay workers promised benefits, S1905, S1906 [2MR], S2331, S2332 [9MR]

———prevent courts from dismissing companies' Coal Act obligations to pay workers promised benefits (S. 594), S2487 [10MR], S2967 [17MR]

———protect employees and retirees from corporate practices that deprive them of earnings and retirement savings when businesses file for bankruptcy, S1986-S1991, S1995 [3MR], S5049-S5052 [12MY], S5205 [16MY], S9110, S9115 [27JY]

———provide relief relative to disaster-related debts incurred by victims of Hurricane Katrina and other natural disasters (S. 1647), S9850 [8SE]

———reform rules governing venue in bankruptcy cases to combat forum shopping by corporate debtors, S1902 [2MR]

———reform rules governing venue in bankruptcy cases to combat forum shopping by corporate debtors (S. 314), S1125 [8FE]

Capital Construction Fund: provide for qualified withdrawals for fishermen leaving the industry and for the rollover to individual retirement plans (S. 343), S1271 [10FE]

Children and youth: impose a tax surcharge to eliminate child poverty, S13093, S13124, S13125 [17NO]

Civil rights: improve remedies for discrimination in the payment of wages based on sex (S. 841), S3894, S3900 [19AP]

———prohibit discrimination in the payment of wages based on sex, race, or national origin (S. 840), S3894, S3900 [19AP]

Committee on Health, Education, Labor, and Pensions (Senate): legislative agenda, S542 [26JA]

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]

Congress: accomplishments of the 109th Congress, S8375-S8377 [15JY]

Courts: exempt class actions involving civil rights or certain labor laws from amendments to court procedures to move certain class action cases from State to Federal courts, S1086-S1091 [8FE], S1165, S1180-S1183 [9FE]

Davis-Bacon Act: reinstate application of the wage requirements to Federal contracts in areas affected by Hurricane Katrina, S11410 [17OC], S11888 [26OC]

———reinstate application of the wage requirements to Federal contracts in areas affected by Hurricane Katrina (S. 1749), S10302 [21SE]

———suspend wage rate requirements for Federal contracts in areas declared a national disaster (S. 1817), S10975 [4OC]

———waiver of prevailing wage requirements for relief effort contracts in States impacted by Hurricane Katrina, S10028 [14SE], S10107 [15SE]

Democratic Policy Committee: oversight hearings on Social Security privatization proposals, S553 [26JA]

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]

———Teacher Incentive Fund funding, S14281 [21DE]

Dept. of Energy: provide regular and early retirement benefits to workers at the Rocky Flats Environmental Technology Site, S7789, S7790 [30JN], S8729-S8731 [22JY]

———provide retirement benefits to workers at the Rocky Flats Environmental Technology Site, S12386-S12389 [4NO], S12440-S12442 [7NO], S12514 [8NO]

Dept. of Labor: create an independent office to advocate on behalf of pension participants (S. 608), S2522 [11MR]

Dept. of Veterans Affairs: conduct veterans disability compensation information campaign, S10355 [22SE]

———improve outreach programs (S. 1342), S7827 [30JN]

———improve outreach programs (S. 1990), S12684 [10NO]

Disasters: deferral of mortgage payments for individuals whose homes are destroyed by catastrophic events, S11638, S11639 [20OC]

District of Columbia: provide full voting representation in Congress (S. 195), S604 [26JA]

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: provide fair wages for workers, create new jobs through investment, and provide fair trade and competitiveness (S. 14), S111, S127, S130 [24JA]

Education: funding, S2615-S2618, S2622-S2628 [14MR], S2901-S2903, S2925 [17MR], S4494-S4496 [28AP]

Employment: clarify overtime regulations, provide a fair minimum wage, and express support for multiemployer pension plans (S. 846), S3957 [19AP], S4038 [20AP]

———provide compensatory time opportunities, flexible workplaces, and clarify minimum wage and overtime requirements of private sector employees, S11516-S11521, S11533-S11548 [19OC]

———provide for paid sick leave in order to address the health needs of individuals and family members (S. 1085), S5549 [19MY]

———provide for paid sick leave in order to address the health needs of individuals and family members (S. 932), S4428 [27AP]

Equal Pay Day: observance, S3894 [19AP]

ERISA: impose a moratorium on terminations of certain plans in cases in which reorganization of contributing sponsors is sought in bankruptcy or insolvency proceedings (S. 1158), S6054 [26MY]

———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]

Fair Labor Standards Act: repeal any weakening of overtime protections and avoid future loss of overtime protections due to inflation (S. 223), S673, S674 [31JA]

Family and Medical Leave Act: expand (S. 282), S984 [3FE]

Federal employees: ensure parity between the compensation of members of the Armed Forces and civilian employees (S. Con. Res. 8), S826 [1FE]

———ensure those activated by National Guard or Reserves receive pay equal to basic pay they would otherwise be receiving, S3470-S3472 [12AP], S3509, S3512, S3518, S3519 [13AP], S8816 [25JY]

———ensure those activated by National Guard or Reserves receive pay equal to basic pay they would otherwise be receiving (S. 981), S4787, S4788 [9MY], S4885 [10MY]

———ensure those activated by National Guard or Reserves receive pay equal to basic pay they would otherwise be receiving (S. 989), S4884 [10MY], S5005 [11MY]

———extend relocation expenses test programs (S. 2146), S14312 [21DE]

———provide assistant U.S. attorneys the same retirement benefits as are afforded to Federal law enforcement officers (S. 2076), S13388 [18NO]

———provide for participation of judicial branch employees in the Federal leave transfer program for disasters and emergencies (S. 1736), S11595 [19OC]

FEMA: re-bid noncompetitive contracts and give priority to businesses in areas affected by Hurricanes Katrina and Rita, S13090, S13124 [17NO]

Firefighters: expand definition of firefighter to include apprentices and trainees, regardless of age or duty limitations (S. 491), S1932 [2MR]

Food stamps: funding, S12194-S12196 [2NO], S13491-S13494 [13DE], S13527, S13530 [14DE]

Gonzales, Alberto R.: recusal from Dept. of Justice investigation on matters relating to Enron Corp., S932 [3FE]

Health: expand access and reduce costs through creation of small business health plans and modernization of the health insurance marketplace (S. 1955), S12242-S12251 [2NO]

Investments: increase participation in section 401(k) plans through automatic contribution trusts (S. 875), S4118 [21AP]

Members of Congress: deny cost-of-living adjustments, S11404 [17OC], S11450, S11458-S11460 [18OC]

———eliminate automatic salary adjustments (S. 60), S241 [24JA]

Merchant marine industry: provide a monthly monetary benefit to certain individuals who served in the U.S. merchant marine during World War II (S. 1272), S6831 [20JN], S14315 [21DE]

Minimum wage: level, S1980, S1981 [3MR], S2113-S2133, S2134 [7MR], S11407-S11409 [17OC], S11469 [18OC], S11516-S11521, S11529-S11548 [19OC]

———level (S. 1062), S5451 [18MY], S5549 [19MY]

National Child Care Worthy Wage Day: designate (S. Res. 137), S5181 [12MY]

National Guard: credit certain service performed in counties declared disasters in response to the September 11, 2001, terrorist attacks as Federal active duty for purposes of military retirement credit, S12806 [15NO]

———reenlistment bonuses funding, S12647 [10NO]

National Payroll Week: observance, S11301 [7OC]

Pension Benefit Guaranty Corp.: protect employees and retirees from corporate practices that deprive them of earnings and retirement savings when businesses file for bankruptcy, S12094 [1NO]

Pensions: clarify treatment of multiemployer defined benefit plans, S12911 [16NO]

———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]

———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]

Power resources: ensure fairness in gasoline, diesel fuel, and home heating oil prices, S11461-S11468 [18OC]

Senate: clarify treatment of outside income and expenses relative to the practice of medicine, S13104-S13114 [17NO]

———legislative priorities, S6188-S6190 [8JN]

Senior citizens: establish grant program to provide financial and retirement education programs to reduce financial abuse and fraud among mid-life and older individuals (S. 924), S4419 [27AP]

———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]

———improve access and choice relative to employee health care (S. 406), S1452, S1541-S1550 [16FE], S4012 [20AP]

———provide additional relief to owners ordered to active duty as members of Reserve components of the Armed Forces (S. 1014), S5101 [12MY], S9876 [9SE]

Social Security: advertising campaign designed to build public support for privatization proposals, S547 [26JA]

———budget treatment of trust funds, S2676-S2678, S2685, S2686 [15MR], S4509, S4510 [28AP]

———computation system for benefits relative to spouses' or surviving spouses' Government pensions (S. 1799), S10748 [29SE]

———dedicate surpluses to personal accounts that can only be used to pay Social Security benefits (S. 1302), S7303 [23JN], S12832 [15NO]

———guarantee the right of individuals to receive certain benefits in full with an accurate annual cost-of-living adjustment (S. 1750), S10379 [22SE], S12828-S12835 [15NO]

———guarantee the right of individuals to receive certain benefits in full with an accurate annual cost-of-living adjustment (S. 1750), unanimous-consent request, S12832 [15NO]

———history, S2057-S2059 [4MR]

———impact of privatization on women, S909-S918 [3FE]

———impact of progressive price indexing on benefits, S7544 [29JN]

———include additional information in account statements (S. 274), S981 [3FE]

———privatization proposals, S109, S114, S116 [24JA], S547-S550, S553 [26JA], S617, S625 [31JA], S686, S722 [1FE], S917, S921, S923, S961-S964 [3FE], S1154-S1156 [9FE], S1222, S1223 [10FE], S1314-S1316 [14FE], S1439-S1444, S1454-S1457 [16FE], S1583-S1586, S1589 [17FE], S1815 [1MR], S1915 [2MR], S1960 [3MR], S2059-S2061 [4MR], S2232 [8MR], S2305 [9MR], S2510 [11MR], S2611, S2623 [14MR], S2662-S2665, S2667, S2668, S2689, S2690, S2711 [15MR], S3228-S3235 [5AP], S3352 [7AP], S3444 [12AP], S4447 [28AP], S5051 [12MY], S7402 [27JN], S7544 [29JN]

———protect cost-of-living adjustments (S. 1795), S10737 [29SE]

———protection of disability benefits, S625 [31JA]

———reform, S96 [20JA], S119 [24JA], S617, S618, S619, S624-S626 [31JA], S1106 [8FE], S1154-S1156 [9FE], S1219-S1223, S1254 [10FE], S1314-S1316 [14FE], S1439-S1444, S1454-S1457 [16FE], S1583-S1590 [17FE], S1815 [1MR], S1915 [2MR], S1960 [3MR], S2059-S2061 [4MR], S2232 [8MR], S2305 [9MR], S2510 [11MR], S2589, S2611, S2623 [14MR], S2662-S2665, S2667, S2668, S2676-S2678, S2685-S2693, S2711 [15MR], S3228-S3235 [5AP], S3352 [7AP], S3444 [12AP], S4447, S4488 [28AP], S5051 [12MY], S6146 [7JN], S7402 [27JN], S7544 [29JN]

———repeal Government pension offset and windfall elimination provisions (S. 619), S2653 [14MR], S5493 [19MY], S6279 [9JN]

———restore solvency before allowing new tax cuts or mandatory spending unless paid for or approved by a supermajority, S2668-S2676, S2680-S2683, S2692 [15MR]

———shorten waiting period for disability benefits for individuals with mesothelioma (S. 1199), S6234 [8JN]

———strengthen and permanently preserve (S. 540), S2164-S2166 [7MR]

SSI: extend for refugees, asylees, and certain other humanitarian immigrants (S. 453), S1672 [17FE]

Taxation: 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]

———allow a deduction for premiums on mortgage insurance (S. 132), S348 [24JA]

———allow a nonrefundable credit for elder care expenses (S. 835), S3831 [18AP]

———allow a refundable first-time homebuyers tax credit (S. 1213), S6314-S6316 [9JN]

———allow a tax credit for the purchase of hearing aids (S. 1060), S5438 [18MY]

———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]

———allow credits for small businesses who employ activated military reservists and self-employed activated military reservists (S. 240), S747-S749 [1FE]

———allow deduction for Armed Forces 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 employers a tax credit for employment and business practices favorable to U.S. employees, S13120, S13129 [17NO]

———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]

———allow income credit for expenses incurred in teleworking (S. 1292), S7297 [23JN]

———allow individuals to defer recognition of reinvested capital gains distributions from regulated investment companies (S. 1740), S10299 [21SE]

———allow new investment in, or mergers of biomedical research corporations without limiting tax benefits of net operating losses (S. 1893), S11567 [19OC]

———allow tax credit to businesses who employ members of the National Guard or Ready Reserve for compensation paid during active military duty, S2830 [16MR]

———allow tax-free distributions from individual retirement accounts for charitable contributions (S. 1366), S7865 [30JN]

———allow the deductibility of manufacturing income attributable to domestic production activities in Puerto Rico (S. 1816), S10975 [4OC], S13152 [17NO]

———allow the deductibility of manufacturing income attributable to domestic production activities in any U.S. possession (S. 1818), S10976 [4OC]

———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]

———clarify treatment of differential wage payments made to employees called to active military duty (S. 1401), S8317 [14JY]

———create lifetime savings accounts (S. 545), S2246 [8MR]

———deny any deduction for certain fines, penalties, and other amounts (S. 1890), S11565 [19OC]

———earned income tax credit, S3627 [14AP]

———ensure legislation allowing tax cuts receives full consideration and debate in the Senate under regular order or require such cuts to be offset, S2817-S2821 [16MR], S2920, S2921 [17MR]

———equalize employer-provided parking and transit benefits, S5059 [12MY]

———exclude benefits from income, employment taxes, and wage withholding property tax rebates, provided to volunteer firefighters and emergency medical responders (S. 1906), S11745 [21OC]

———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]

———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]

———exclude from gross income certain hazard mitigation assistance (S. 290), S989-S991 [3FE]

———exclude from gross income the gain from the sale of a principal residence by certain employees of the intelligence community (S. 469), S1797 [28FE]

———expand the availability of the cash method of accounting for small businesses (S. 543), S2170 [7MR]

———expand the tip tax credit to employers of cosmetologists and promote tax compliance in the cosmetology sector (S. 327), S1202 [9FE]

———extend alternative minimum tax relief and index such relief for inflation (H.R. 4096), S13457 [12DE], S13509 [13DE]

———extend alternative minimum tax relief and index such relief for inflation (H.R. 4096), unanimous-consent request, S14289, S14290 [21DE]

———extend certain expiring provisions of the Internal Revenue Code (H.R. 4388), S13457 [12DE], S13509 [13DE]

———extend credits to assist in the purchase of fishing safety equipment (S. 1473), S8752 [22JY]

———extend Leaking Underground Storage Tank Trust Fund financing rate (H.R. 1270), S3087 [17MR]

———extend the new market tax credit (S. 1800), S10748 [29SE]

———impose flat tax only on individual taxable earned income and business taxable income (S. 812), S3736 [15AP]

———improve deduction for depreciation (S. 2100), S13575-S13577 [14DE]

———improve tax law enforcement, S3733 [15AP]

———include combat pay in determining allowable contributions to an individual retirement plan (S. 601), S2495 [10MR]

———income averaging of awards received by commercial fisherman for damages suffered as a result of the Exxon Valdez (vessel) oil spill, S13139 [17NO]

———increase benefits for parents who stay at home with their children (S. 1305), S7313 [23JN]

———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]

———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 7-year depreciation recovery period for motorsport entertainment complexes (S. 441), S1656 [17FE]

———make permanent the deduction of State and local general sales taxes in lieu of State and local income taxes (S. 27), S215 [24JA]

———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]

———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]

———modify rules on suspension of interest and certain penalties for taxpayers involved in tax shelters or filing amended returns (S. 1591), S9510 [29JY]

———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]

———modify the work opportunity credit and the welfare-to-work credit (S. 595), S2488-S2490 [10MR]

———permanent repeal of estate tax on family-owned businesses and farms (S. 928), S4423 [27AP]

———permanently extend the subpart F exemption for active financing income (S. 1159), S6055 [26MY]

———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]

———prevent corporate expatriation to avoid Federal taxation, S12725 [14NO]

———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]

———prohibit the double taxation of telecommuters and others who work at home (S. 1097), S5781 [23MY]

———promote parity between employer-provided parking and mass transit benefits, S5211 [16MY]

———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]

———provide a credit for energy-efficient appliances, S9272 [28JY]

———provide a credit for energy-efficient appliances (S. 1022), S5154 [12MY]

———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 credit to promote homeownership and community development (S. 859), S4031 [20AP]

———provide a nonrefundable credit for individuals who purchase a residential safe storage device for firearms (S. 1598), S9518 [29JY]

———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 a refundable credit to small businesses for the costs of qualified health insurance, S13120, S13129 [17NO]

———provide a refundable tax credit to public safety volunteers (S. 625), S2739 [15MR]

———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]

———provide additional protections for recipients of the earned income tax credit (S. 324), S1199 [9FE]

———provide additional relief for members of the Armed Forces and their families, S13743 [16DE]

———provide energy tax incentives, S2972 [17MR]

———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]

———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 for employer retirement savings accounts (S. 547), S2246 [8MR]

———provide for retirement savings accounts (S. 546), S2246 [8MR]

———provide for the amortization of delay rental payments and geological and geophysical expenditures (S. 280), S984 [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]

———provide incentives for businesses affected by hurricanes to retain their employees, S13704 [16DE]

———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]

———provide incentives for employer-provided employee housing assistance (S. 1330), S7617-S7619 [29JN]

———provide incentives to establish Individual Development Accounts (S. 922), S4417 [27AP]

———provide incentives to reduce energy consumption, S6795 [20JN]

———provide relief from the alternative minimum tax, S13137 [17NO], S14208 [21DE]

———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]

———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]

———provide tax relief for the conversion of cooperative housing corporations into condominiums (S. 83), S255 [24JA]

———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]

———provide taxpayer protection and assistance relative to tax preparation (S. 832), S3825-S3829 [18AP]

———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]

———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]

———reform laws, S6149 [7JN]

———reform laws and filing procedures, S923 [3FE]

———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 the Oil Spill Liability Trust Fund tax and maintain a certain minimum balance in such trust fund (S. 1222), S6332 [9JN], S6398 [13JN]

———repeal alternative minimum tax (S. 1103), S5787 [23MY], S13095 [17NO]

———repeal income tax, abolish the IRS, and institute a national retail sales tax (S. 25), S215 [24JA]

———repeal Internal Revenue Code and replace with a flat tax (S. 1099), S5782 [23MY]

———repeal percentage depletion allowance for certain hardrock mines (S. 534), S2149 [7MR]

———repeal sunset on reduction of capital gains rates for individuals and on taxation of dividends of individuals at capital gain rates, S13141 [17NO]

———repeal tax increase on Social Security benefits, S2914-S2916, S2932, S2933 [17MR]

———repeal tax increase on Social Security benefits (S. 774), S3562 [13AP]

———repeal the medicine and drugs limitation on the deduction for medical care (S. 1514), S9185 [27JY]

———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]

———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]

———simplify determination and deduction of interest on qualified education loans (S. 1964), S12406 [4NO]

———simplify Internal Revenue Code and make tax system fairer and more fiscally responsible (S. 1927), S12009 [27OC], S12146-S12148 [1NO]

———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]

———terminate Internal Revenue Code (S. 2122), S13741 [16DE]

———treat controlled foreign corporations established in tax havens as domestic corporations (S. 779), S3565 [13AP]

———treatment of combat pay relative to earned income tax credit and child tax credit, S2943 [17MR]

———treatment of employer provided housing assistance for individuals affected by Hurricane Katrina, S13135 [17NO], S13706 [16DE]

———treatment of holdings of certain Type III charitable supporting organizations, S13138, S13139 [17NO]

———treatment of unused nontaxable benefits under cafeteria plans and flexible spending arrangements (S. 309), S1119 [8FE]

———update optional methods for computing self-employment net earnings (S. 896), S4189 [25AP]

———valuation of employee personal use of noncommercial aircraft for purposes of Federal income tax inclusion, S13134 [17NO]

Trust Fund Administration: establish to invest certain Federal trust fund revenues in non-Federal Government debt instrument index funds (S. 1730), S10235-S10237 [20SE]

Veterans: employment opportunities, S2144 [7MR]

———expand and enhance health care, mental health, transition, and disability benefits (S. 13), S111, S168 [24JA], S510-S512 [26JA]

———expand eligibility for concurrent receipt of military retired pay or combat-related compensation with service-connected disability benefits and eliminate phase-in period for such benefits, S3620 [14AP]

———expand eligibility for concurrent receipt of military retired pay or combat-related compensation with service-connected disability benefits and eliminate phase-in period for such benefits (S. 558), S2258 [8MR]

———health care funding, S2720-S2726 [15MR], S2788-S2793, S2806, S2807 [16MR]

———increase maximum coverage under the Servicemembers' Group Life Insurance and Veterans' Group Life Insurance programs (S. 1235), S6484 [14JN], S10620-S10622 [28SE]

———increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (S. 1234), S6484 [14JN], S13041, S13042 [16NO]

———permit concurrent receipt of military retired pay or combat-related compensation with service-connected disability benefits and eliminate phase-in period for such benefits (S. 845), S3957 [19AP], S4038 [20AP]

———permit concurrent receipt of military retired pay with service-connected disability benefits, S12489 [8NO]

———remove payment disparity in compensation for veterans with service-connected disabilities, S531 [26JA]

Virgin Islands: repeal certain tax laws (S. 1829), S11222-S11224 [6OC]

Reports

Broken Promises—America's Pension Plans at Risk—Independent Analysis Finds That Republican Plan Makes Pension Crisis Worse: Representative George Miller, H11662 [15DE]

Budget Conference Agreement Contains Substantial Cuts Aimed at Low-Income Families and Individuals: Edwin Park, Sharon Parrott, and Robert Greenstein, Center on Budget and Policy Priorities, S14022 [19DE]

EPA Needs To Consistently Implement the Intent of the Executive Order on Environmental Justice: EPA Inspector General, H3663 [19MY]

Floridians for All—Campaign Plan for a November 2004 Minimum Wage Constitutional Amendment Initiative: Association of Community Organizations for Reform Now, Inc., H9114 [26OC]

Historical Relationship Between the Minimum Wage and Poverty, 1959 to 2005: Tom Gabe, Congressional Research Service, H5668-H5670 [12JY]

Reports filed

Business Checking Freedom Act: Committee on Financial Services (House) (H.R. 1224) (H. Rept. 109-81), H3330 [16MY]

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. 27, Job Training Improvement Act: Committee on Rules (House) (H. Res. 126) (H. Rept. 109-11), H845 [1MR]

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]

Fallen Firefighter Apprentice Act: Committee on the Judiciary (Senate) (S. 491), S6740 [16JN]

Highway Reauthorization and Excise Tax Simplification Act: Committee on Finance (Senate) (S. 1230) (S. Rept. 109-82), S6481 [14JN]

Job Training Improvement Act: Committee on Education and the Workforce (House) (H.R. 27) (H. Rept. 109-9), H845 [1MR]

Judicial Branch Employees Participation in the Federal Leave Transfer Program for Disasters and Emergencies: Committee on Homeland Security and Governmental Affairs (Senate) (S. 1736), S10513 [27SE]

———Committee on Homeland Security and Governmental Affairs (Senate) (S. 1736) (S. Rept. 109-158), S11664 [20OC]

National Employee Savings and Trust Equity Guarantee Act: Committee on Finance (Senate) (S. 1953) (S. Rept. 109-174), S12236 [2NO]

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]

President Bush Transmittal of Information on Contracts Related to Hurricane Katrina Recovery That Relate to Workers' Wages and Benefits: Committee on Education and the Workforce (House) (H. Res. 467) (H. Rept. 109-258), H9425 [28OC]

———Committee on Transportation and Infrastructure (House) (H. Res. 488) (H. Rept. 109-269), H9640 [3NO]

Recreational Marine Employment Act: Committee on Education and the Workforce (House) (H.R. 940) (H. Rept. 109-161), H5599 [30JN]

Request That President Bush Provide Certain Information Relative to a Claim Made That There Is Not a Social Security Trust: Committee on Ways and Means (House) (H. Res. 170) (H. Rept. 109-58), H2645 [27AP]

Request Transmission of Certain Information to House of Representatives Relative to Plan Assets and Liabilities of Single-Employer Pension Plans: Committee on Education and the Workforce (House) (H. Res. 134) (H. Rept. 109-34), H1893 [12AP]

Small Business Health Fairness Act: Committee on Education and the Workforce (House) (H.R. 525) (H. Rept. 109-41), H1967 [13AP]

Veterans' Benefits Improvement Act: Committee on Veterans' Affairs (Senate) (S. 1235) (S. Rept. 109-139), S10294 [21SE]

Veterans' Compensation Cost-of-Living Adjustment Act: Committee on Veterans' Affairs (House) (H.R. 1220) (H. Rept. 109-162), H5637 [11JY]

———Committee on Veterans' Affairs (Senate) (S. 1234) (S. Rept. 109-138), S10294 [21SE]

Schedules

Commission on the National Guard and Reserves timetable and activities, S12426 [7NO]

Statements

District of Columbia Full Voting Representation in Congress: Emory Kosh, H307 [2FE]

———Isaac Lewis, H308 [2FE]

———Marcus Gray, H308 [2FE]

Social Security Reform: Representative DeLauro, E938-E940 [11MY]

Studies

Keeping What They've Earned—Working Families and Tax Credits: Children's Defense Fund (organization), S1201 [9FE]

Summaries

Family and Medical Leave Expansion Act (S. 282), S985 [3FE]

Health Insurance Marketplace Modernization and Affordability Act (S. 1955), S12244 [2NO]

Rocky Flats Employee Benefit Initiatives: Dept. of Energy, S12388 [4NO]

Senior Elder Care Relief and Empowerment (SECURE) Act (S. 835), S3832 [18AP]

Tax Shelter and Tax Haven Reform Act (S. 1565), S9486 [29JY]

Tables

Comparison of flat tax to current tax system, S3739 [15AP]

Flat tax individual return form, S3738 [15AP]

Median annual salaries of U.S. individuals in science and engineering occupations, H6361 [22JY]

Proposed VA budget for fiscal year 2006, S2723 [15MR]

Taxes owed under 20% flat tax for married couple with two children filing jointly, S3741 [15AP]

Testimonies

Net Worth Amendment for Credit Unions Act: George Reynolds, National Association of State Credit Union Supervisors, H4370 [13JN]

Select Revenue Measures: Representative Kucinich, E1690 [29JY]

Texts of

H. Res. 7, compensation of certain House of Representatives minority employees, H32 [4JA]

H. Res. 126, consideration of H.R. 27, Job Training Improvement Act, H859 [2MR]

H. Res. 202, consideration of H.R. 8, Death Tax Repeal Permanency Act, H1910 [13AP]

H. Res. 302, tribute to dedication and commitment of employers of the members of the National Guard and other Reserve components who have been mobilized during the Global War on Terrorism, H9974 [8NO]

H. Res. 379, consideration of H.R. 525, Small Business Health Fairness Act, H6466 [26JY]

H. Res. 454, consideration of H.R. 3768, Katrina Emergency Tax Relief Act, H8189-H8192 [21SE]

H. Res. 602, consideration of H.R. 2830, Pension Protection Act, H11660 [15DE]

H.R. 8, Death Tax Repeal Permanency Act, H1921 [13AP]

H.R. 27, Job Training Improvement Act, H881-H902 [2MR]

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. 525, Small Business Health Fairness Act, H6478-H6484 [26JY]

H.R. 1042, Net Worth Amendment for Credit Unions Act, H4368 [13JN]

H.R. 1134, provide for the proper tax treatment of certain disaster mitigation payments, S3605 [13AP], H1389 [14MR]

H.R. 1220, Veterans' Compensation Cost-of-Living Adjustment Act, H5749-H5751 [13JY]

H.R. 1224, Business Checking Freedom Act, H3738 [23MY]

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. 3768, Katrina Emergency Tax Relief Act, S10320-S10323 [21SE], H8014-H8017 [15SE]

H.R. 4096, Stealth Tax Relief Act, H11141 [7DE]

H.R. 4388, Tax Revision Act, H11150 [7DE]

S. 11, Standing With Our Troops Act, S148-S156 [24JA]

S. 13, Fulfilling Our Duty to America's Veterans Act, S169-S174 [24JA]

S. 14, Fair Wage, Competition, and Investment Act, S437-S450 [25JA]

S. 43, Montgomery GI Bill Enhancement Act, S230 [24JA]

S. 44, Military Death Benefit Improvement Act, S231 [24JA]

S. 60, eliminate automatic salary adjustments for Members of Congress, S242 [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. 121, increase death gratuity and other survivors' benefits for Armed Forces members, S311-S313 [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. 185, Miltary Retiree Survivor Benefit Equity Act, S594 [26JA]

S. 187, Ensuring College Access for All Americans Act, S597 [26JA]

S. 195, No Taxation Without Representation Act, S604 [26JA]

S. 223, Overtime Rights Protection Act, S673 [31JA]

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. 290, exclude from gross income certain hazard mitigation assistance, S990 [3FE]

S. 309, treatment of unused nontaxable benefits under cafeteria plans and flexible spending arrangements, S1119 [8FE]

S. 324, Taxpayer Abuse Prevention Act, S1200 [9FE]

S. 327, Small Business Tax Equalization and Compliance Act, S1202 [9FE]

S. 329, Bankruptcy Fairness Act, S1204 [9FE]

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. 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. 523, rename the death gratuity payable for deaths of Armed Forces members as fallen hero compensation, S2030 [3MR]

S. 534, Elimination of Double Subsidies for the Hardrock Mining Industry Act, S2150 [7MR]

S. 540, Saving Social Security Act, S2166-S2170 [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. 558, Retired Pay Restoration Act, S2258 [8MR]

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. 621, make permanent the shorter recovery period for the depreciation of certain leasehold improvements, S2736 [15MR]

S. 639, reduce the age for receipt of military retired pay for non-regular service, S2852 [16MR]

S. 651, grant Federal employees retirement credit for certain periods of service with Air America, Inc., Air Asia Co., Ltd., or the Pacific Division of Southern Air Transport, Inc., S3005 [17MR]

S. 723, SIMPLE Cafeteria Plan Act, S3291-S3294 [6AP]

S. 812, Flat Tax Act, S3742-S3747 [15AP]

S. 832, Taxpayer Protection and Assistance Act, S3826-S3828 [18AP]

S. 835, Senior Elder Care Relief and Empowerment (SECURE) Act, S3832 [18AP]

S. 845, permit concurrent receipt of military retired pay or combat-related compensation with service-connected disability benefits and eliminate phase-in period for such benefits, S3901 [19AP]

S. 846, clarify overtime regulations, provide a fair minimum wage, and express support for multiemployer pension plans, S3902 [19AP]

S. 866, Public Servant Retirement Protection Act, S4110-S4112 [21AP]

S. 875, Save More for Retirement Act, S4119 [21AP]

S. 896, Farmer Tax Fairness Act, S4190 [25AP]

S. 924, Education for Retirement Security Act, S4419 [27AP]

S. 928, Estate Tax Repeal Acceleration (ExTRA) for Family-Owned Businesses and Farms Act, S4423-S4425 [27AP]

S. 1014, Supporting Our Patriotic Businesses Act, S5101-S5103 [12MY]

S. 1022, Resource Efficient Appliance Incentives Act, S5155 [12MY]

S. 1060, Hearing Aid Assistance Tax Credit Act, S5439 [18MY]

S. 1097, Telecommuter Tax Fairness Act, S5782 [23MY]

S. 1099, Tax Simplification Act, S5782-S5784 [23MY]

S. 1142, Helping Our Patriotic Employers at Helping Our Military Employees (HOPE at HOME) Act, S6035-S6037 [26MY]

S. 1159, permanently extend the subpart F tax exemption for active financing income, S6055 [26MY]

S. 1199, Prompt Disability Payment to Mesothelioma Victims Act, S6234 [8JN]

S. 1213, First-Time Homebuyers' Tax Credit Act, S6315 [9JN]

S. 1234, Veterans' Compensation Cost-of-Living Adjustment Act, S6484 [14JN], H10359 [16NO]

S. 1235, Veterans' Benefits Improvement Act, S6485 [14JN], S10620-S10622 [28SE]

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. 1272, Belated Thank You to the Merchant Mariners of World War II Act, S6831 [20JN]

S. 1302, Stop the Raid on Social Security Act, S7303-S7308 [23JN]

S. 1342, Veterans Outreach Improvement Act, S7828 [30JN]

S. 1514, OTC Medicine Tax Fairness Act, S9185 [27JY]

S. 1565, Tax Shelter and Tax Haven Reform Act, S9486-S9491 [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. 1647, Hurricane Katrina Bankruptcy Relief and Community Protection Act, S9851 [8SE]

S. 1736, judicial branch employees participation in the Federal leave transfer program for disasters and emergencies, S11595 [19OC]

S. 1740, Generate Retirement Ownership Through Long-Term Holding Act, S10299 [21SE]

S. 1775, Working Family Child Assistance Act, S10517 [27SE]

S. 1799, Government Pension Offset Reform Act, S10748 [29SE]

S. 1800, extend the new market tax credit, S10749 [29SE]

S. 1802, Pension Flexibility in Natural Disasters Act, S10759 [29SE]

S. 1817, Cleanup and Reconstruction Enhancement (CARE) Act, S10976 [4OC]

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. 1955, Health Insurance Marketplace Modernization and Affordability Act, S12244-S12251 [2NO]

S. 1973, Energy Tax Rebate Act, S12528-S12530 [8NO]

S. 2053, Home Lead Safety Tax Credit Act, S13363 [18NO]

S. 2073, Home Lead Safety Tax Credit Act, S13380 [18NO]

S. 2076, Assistant U.S. Attorney Retirement Benefit Equity Act, S13388 [18NO]

S. 2100, Tax Depreciation, Modernization, and Simplification Act, S13576 [14DE]

S. 2120, Milk Regulatory Equity Act, S13702 [16DE]

S. 2152, Sales Tax Fairness and Simplication Act, S14191-S14193 [20DE]

S. Con. Res. 8, ensure parity between the compensation of members of the Armed Forces and civilian employees, S825 [1FE]

S. Res. 47, tribute to civilian employers of members of the Reserve components of the Armed Forces for their support of members who are called to active duty and for their support of the members' families, S1307 [10FE]

S. Res. 137, National Child Care Worthy Wage Day, S5171, S5182 [12MY]

S. Res. 294, retain Federal tax deduction for State and local taxes paid, S12251 [2NO]

Transcripts

Social Security reform: ``Doonesbury'' (comic strip), Gary Trudeau, H1869 [12AP]