INTERNAL REVENUE SERVICE

Amendments

Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies: making appropriations (H.R. 5576), H3789 [12JN], H3828, H3833, H3834, H3837, H3845, H3849, H3851, H3852, H3854, H3856, H3857, H3859, H3862, H3865, H3872, H3875, H3877, H3909, H3910 [13JN], H3915, H3917, H3920, H3922, H3923, H3924, H3926, H3927, H3929, H3930, H3932, H3934, H3935, H3936, H3942, H3944, H3947, H3949, H3952, H3954, H3955, H3956 [14JN]

Political campaigns: clarify when organizations described in section 527 of the Internal Revenue Code must register as political committees (H.R. 513), H1516, H1564 [5AP]

———clarify when organizations described in section 527 of the Internal Revenue Code must register as political committees (H.R. 513), consideration (H. Res. 755), H1512 [5AP]

Articles and editorials

Close the 527 Loophole—Congress Should Beach the Swift Boats and George Soros, Too, H1526 [5AP]

How To Soak the Rich (the George Bush Way), S4408 [11MY]

Intimidation Seen as Commission Eyes 527s' Solicitations, S6742 [29JN]

Soft Money Boomerang, H1525 [5AP]

Soros's Deep Pockets vs. Bush; Financier Contributes $5 Million More in Effort To Oust President, H1526 [5AP]

Bills and resolutions

Corporations: require income reported to the IRS to be included in annual reports to the SEC (see H.R. 5469), H3225 [24MY]

Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies: making appropriations (see H.R. 5576), H3723 [9JN]

———making appropriations (H.R. 5576), consideration (see H. Res. 865), H3907 [13JN]

———making appropriations (H.R. 5576), consideration (H. Res. 865)—same-day consideration (see H. Res. 862), H3787 [12JN]

Political campaigns: clarify when organizations described in section 527 of the Internal Revenue Code must register as political committees (H.R. 513), consideration (see H. Res. 755), H1451 [4AP]

———clarify when organizations described under section 527 of the Internal Revenue Code must register as political committees (see S. 2511), S2901 [5AP]

Taxation: allow disclosure of taxpayer identity information through mass communications to notify persons entitled to tax refunds (see H.R. 5175), H1741 [25AP]

———clarify restriction on disclosures and use of information by tax return preparers (see H.R. 5075), H1451 [4AP] (see H.R. 5138), H1678 [6AP]

———extend period of limitation for filing a claim for credit or refund of an estate tax overpayment attributable to litigation continuing after the return for the estate is filed (see H.R. 5488), H3306 (see H.R. 5488), H3359 [25MY]

———limit development or implementation of a return-free tax system (see H.R. 5114), H1676 [6AP]

———provide direct access to electronic tax return filing (see S. 2550), S2901 [5AP]

———regulate payroll tax deposit agents (see S. 3583), S6560 [27JN]

———require broker reporting of customer's basis in securities transactions (see S. 2414), S2122 [14MR] (see H.R. 5367), H2584 [11MY]

———restrict disclosure of information by tax return preparers to third party entities and prohibit private tax collection contracts (see H.R. 5084), H1452 [4AP]

———restructure and replace the income tax system to meet national priorities (see H.R. 4707), H223 [8FE]

———simplify and provide greater uniformity for child-related tax benefits and eliminate potential for abuse created by the uniform definition of a child (see H.R. 5123), H1677 [6AP]

———simplify Internal Revenue Code and make tax system fairer and more fiscally responsible (see H.R. 5176), H1741 [25AP]

———simplify taxation of business activity (see S. 2721), S4050 [4MY]

———strengthen the earned income tax credit (see H.R. 5601), H3907 [13JN]

———terminate Internal Revenue Code (see S. 2182), S19 [20JA] (see S. 2182), S123 [25JA] (see H.R. 4725), H224 [8FE]

Letters

527 Reform Act: Daniel R. Ortiz, S6740-S6742 [29JN]

———Representative Ehlers, Committee on the Judiciary (House), H1527 [5AP]

———Representative Sensenbrenner, Committee on House Administration (House), H1527 [5AP]

———several political organizations, H1526 [5AP]

———several Senators, S6744 [29JN]

Free Internet Filing Act: Brent Dillabaugh, Hawaii Alliance for Community-Based Economic Development, S2911 [5AP]

———several consumer organizations, S3980 [3MY]

Papers

Free Speech and the 527 Prohibition: Stephen M. Hoersting, Cato Institute (excerpt), H1524 [5AP]

Remarks in House

Business and industry: tax and economic implications of businesses misclassifying employees as independent contractors, E1160 [15JN]

Computers: prohibit funding for electronic tax preparation and filing service development, H3931 [14JN], E1216 [20JN]

Contracts: prohibit private tax collection contracts, H1550 [5AP]

Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies: across-the-board funding reduction, H3915 [14JN]

———making appropriations (H.R. 5576), H3822-H3891 [13JN], H3914-H3974 [14JN], E1147, E1150 [14JN], E1160, E1164 [15JN], E1184, E1187, E1191, E1193 [16JN], E1216, E1217 [20JN], E1219 [21JN]

———making appropriations (H.R. 5576), amendment process, H3848, H3849 [13JN]

———making appropriations (H.R. 5576), consideration (H. Res. 865), H3818-H3822 [13JN]

———making appropriations (H.R. 5576), consideration (H. Res. 865)—same-day consideration (H. Res. 862), H3803-H3805 [13JN]

———making appropriations (H.R. 5576), corrections in engrossment, H3974 [14JN]

———prohibit corporations incorporated in certain foreign countries from being eligible for Federal contracts, H3918-H3920 [14JN]

———prohibit funding to implement revisions to OMB rules relative to competitive sourcing for Federal contracts, H3827 [13JN]

———require purchase of a certain number of alternative-fuel vehicles, H3922 [14JN]

Political campaigns: clarify when organizations described in section 527 of the Internal Revenue Code must register as political committees (H.R. 513), H1427 [4AP], H1514-H1529, H1555 [5AP], E555 [7AP], E651 [27AP], E730 [4MY]

———clarify when organizations described in section 527 of the Internal Revenue Code must register as political committees (H.R. 513), append language to H.R. 4975, Lobbying Accountability and Transparency Act, H2057 [3MY]

———clarify when organizations described in section 527 of the Internal Revenue Code must register as political committees (H.R. 513), consideration (H. Res. 755), H1506-H1513 [5AP]

———increase transparency in activities of groups organized under section 527 of the Internal Revenue Code, H1203 [29MR], H1368, H1378-H1382 [30MR], H1421 [4AP]

Taxation: clarify restriction on disclosures and use of information by tax return preparers (H.R. 5075), E508 [4AP]

———repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 25), H383-H385 [16FE], H1446 [4AP], H4401 [21JN], H4894 [29JN]

———restrict disclosure of information by tax return preparers to third party entities and prohibit private tax collection contracts, H3960 [14JN]

———restructure and replace the income tax system to meet national priorities (H.R. 4707), H241 [14FE], H355 [16FE], H3481 [7JN]

———terminate Internal Revenue Code (H.R. 4725), E118 [8FE]

Remarks in Senate

Immigration: require resident aliens to pay back taxes under the earned income tax credit program for credits received while the aliens' status was illegal, S5160-S5163, S5189 [25MY]

Political campaigns: clarify when organizations described under section 527 of the Internal Revenue Code must register as political committees (S. 2511), unanimous-consent request, S6738-S6744 [29JN]

———increase transparency in activities of groups organized under section 527 of the Internal Revenue Code, S3949-S3951 [3MY]

Taxation: law enforcement efforts funding, S2276 [16MR]

———provide additional protections for recipients of the earned income tax credit (S. 324), S1530 [28FE]

———provide direct access to electronic tax return filing (S. 2550), S2910 [5AP], S3980 [3MY]

———provide taxpayer protection and assistance relative to tax preparation (S. 832), S1530 [28FE]

———require broker reporting of customer's basis in securities transactions (S. 2414), S2128 [14MR], S2196-S2199 [15MR]

———simplify Internal Revenue Code and make tax system fairer and more fiscally responsible (S. 1927), S356-S358 [31JA], S1323-S1325 [15FE], S4400 [11MY], S6617 [28JN]

Reports filed

Consideration of H.R. 513, 527 Reform Act: Committee on Rules (House) (H. Res. 755) (H. Rept. 109-404), H1451 [4AP]

Consideration of H.R. 5576, Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and Independent Agencies Appropriations: Committee on Rules (House) (H. Res. 865) (H. Rept. 109-501), H3907 [13JN]

Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and Independent Agencies Appropriations: Committee on Appropriations (House) (H.R. 5576) (H. Rept. 109-495), H3723 [9JN]

Same-Day Consideration of Rule on H.R. 5576, Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and Independent Agencies Appropriations: Committee on Rules (House) (H. Res. 862) (H. Rept. 109-498), H3787 [12JN]

Rulings of the Chair

Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies: making appropriations (H.R. 5576), H3836, H3837, H3839, H3840, H3850, H3860 [13JN], H3926, H3956 [14JN]

Statements

527 Reform Act: Several Organizations, H1519 [5AP]

Tables

Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies appropriations (H.R. 5576), H3962-H3973 [14JN]

IRS filing schedules for political organizations, H1523 [5AP]

Texts of

H. Res. 755, consideration of H.R. 513, 527 Reform Act, H1506 [5AP]

H. Res. 862, same-day consideration of H. Res. 865, consideration of H.R. 5576, Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies appropriations, H3803 [13JN]

H. Res. 865, consideration of H.R. 5576, Depts. of Transportation, the Treasury, and HUD, the Judiciary, District of Columbia, and independent agencies appropriations, H3818 [13JN]

H.R. 513, 527 Reform Act, H1514-H1518 [5AP]

S. 2550, Free Internet Filing Act, S2911 [5AP]