INCOME related term(s) Economy; Pensions; Securities

Amendments

Economic Growth and Tax Relief Reconciliation Act: make repeal of estate taxes permanent (H.R. 8), S5672, S5673 [8JN]

Health: expand access and reduce costs through creation of small business health plans and modernization of the health insurance marketplace (S. 1955), S4225, S4226, S4230, S4231, S4232, S4234, S4237, S4238, S4239 [9MY], S4262, S4285, S4286, S4294, S4295, S4343, S4344, S4345, S4347, S4356, S4357, S4358, S4361, S4365, S4368, S4369, S4370, S4371, S4372, S4373, S4374, S4375, S4377, S4378 [10MY], S4479, S4480, S4481, S4494, S4497, S4498, S4499, S4500, S4501, S4502 [11MY]

Pensions: reform funding rules (H.R. 2830), S1682 [3MR]

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), S4815 [18MY]

———increase exclusion equivalent of the unified credit allowed against the estate tax and repeal sunset provision for the estate and generation-skipping taxes (H.R. 5638), H4446 [22JN]

———increase exclusion equivalent of the unified credit allowed against the estate tax and repeal sunset provision for the estate and generation-skipping taxes (H.R. 5638), consideration (H. Res. 885), H4432 [22JN]

Veterans: increase maximum coverage under the Servicemembers' Group Life Insurance and Veterans' Group Life Insurance programs (S. 1235), S5285 [25MY]

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), S7220 [29JN]

Analyses

Sustainable Solvency First for Social Security Act (S. 2427), S2318-S2320 [16MR]

Appointments

Conferees: H.R. 2830, Pension Protection Act, H739 [8MR]

———H.R. 2830, Pension Security and Transparency Act, S1755 [3MR]

Social Security Advisory Board, H14 [31JA]

Articles and editorials

Americans Abroad Outraged Over Tax Changes, H2877 [18MY]

Bankrupted by Voodoo Economics, H2876 [18MY]

Compare and Contrast, S4312 [10MY]

Did the Dividend-Tax Cut Work?, H1814 [26AP]

Estate Tax Lunacy, E1083 [8JN]

Farmers at the Trough, S3862 [2MY]

GAO Says Government Pesters Wounded Soldiers Over Debts, S6514 [27JN]

Health Care for Veterans $1 Billion Short, S1092 [13FE]

How Tax Reform Drives Growth and Investment, H2068 [3MY]

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

It Is the Estate Tax Rate That Matters, S5613 [8JN]

Life on $6.75 an Hour—When Ends Don't Meet, S6133 [20JN]

Luring Business Developers Into Low-Income Areas, S856 [8FE], E100 [8FE]

Military Fails Some Widows Over Benefits, S6512-S6514 [27JN]

Or Unfair Burden on Families?, S5616 [8JN]

Playing Fair on Taxes, S5683 [9JN]

Tax Deal Sets Day of Reckoning, H2877 [18MY]

Taxes Everlasting, S5612 [8JN]

U.S. Senator Grassley—Senator Reid Undermining Pension Talks, S1607 [2MR]

Bills and resolutions

Agriculture: provide protections for farmers and ranchers that may be harmed economically by genetically engineered seeds, plants, or animals and ensure fairness in dealings with certain biotech companies (see H.R. 5266), H1979 [2MY]

Armed Forces: increase amount of educational assistance available to members of Reserve components called or ordered to active service for an extended period of time (see H.R. 5326), H2338 [9MY]

———payment of a monthly stipend to the surviving parents of members who die during a period of war (see S. 2785), S4469 [11MY]

———provide eligibility for certain additional dependent children for annuities under the military Survivor Benefit Plan (see H.R. 5391), H2641 [16MY]

———provide equity between active and Reserve component members in the computation of disability retired pay for members wounded in action (see H.R. 5083), H1452 [4AP]

———provide for the inclusion of certain special and incentive pays in the computation of military retired pay for members who have special operations forces designation (see H.R. 5584), H3787 [12JN]

———provide pay protection for Federal employees who are members of the Reserve and National Guard (see H.R. 5525), H3423 [6JN]

———reduce the age for receipt of military retired pay for non-regular service (see S. 2449), S2313 [16MR]

———require the phased recovery of overpayments made to members and delay the start of overpayment recovery from members who are wounded, injured, or incur illness in a combat operation or zone (see H.R. 4730), H224 [8FE]

Bankruptcy: amend laws covering cases of certain debtors who are victims of identity theft (see H.R. 5757), H5046 [11JY]

———reform executive compensation in corporate bankruptcies (see S. 2556), S3211 [6AP] (see H.R. 5113), H1676 [6AP]

Commission on Economic Indicators: establish (see S. 2815), S4617 [16MY] (see H.R. 4950), H972 [14MR]

Corporations: reduce burdens of implementing internal auditing control requirements of companies subject to securities laws (see S. 2824), S4695 [17MY] (see H.R. 5405), H2705 (see H.R. 5405), H2757 [17MY]

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

Courts: adjust salaries for Supreme Court Justices and Federal judges (see S. 2276), S1072 [10FE] (see H.R. 5014), H1195 [28MR] (see H.R. 5454), H3137 [23MY]

———strengthen enforcement of spousal court-ordered property distributions (see H.R. 5188), H1741 [25AP]

Death on the High Seas Act: limit application to maritime accidents (see H.R. 4921), H866 [9MR]

Dept. of Energy: ensure equitable provision of pension and medical benefits to contractor employees (see S. 2794), S4469 [11MY] (see H.R. 5362), H2584 [11MY]

Dept. of Homeland Security: prohibit from limiting amount of certain grant funds that may be used to pay salaries or overtime pay of law enforcement officials engaged in antiterrorism activities (see H.R. 5654), H4327 [20JN]

Dept. of the Treasury: provide for the continued payment of railroad retirement annuities (see H.R. 5074), H1451 [4AP]

Dept. of Veterans Affairs: improve pension program (see H.R. 5119), H1677 [6AP]

———recalculate retirement annuities for certain health care professionals performing part-time services (see S. 3598), S6786 [29JN]

———remove certain limitations on attorney representation of claimants for veterans benefits in administrative proceedings (see S. 2694), S3893 [2MY] (see H.R. 4914), H866 [9MR] (see H.R. 5549), H3496 [7JN]

District of Columbia: permit the establishment of a program of voluntary separation incentive payments for nonjudicial employees of the District of Columbia courts (see H.R. 5711), H4914 [29JN]

Economy: provide for economic security and prosperity (see S. 2357), S1644 [2MR]

Employment: protect volunteer firefighters and emergency medical services personnel responding to national emergencies from termination or demotion in their places of employment (see S. 2399), S1965 [9MR]

FAA: modify bargaining requirements for proposed changes to the personnel management system (see H.R. 5449), H3016 [22MY]

———replace Administrator's arbitrary authority to impose wages and working conditions with neutral binding arbitration in the case of an impasse in labor-management negotiations (see S. 2201), S211 [26JA] (see H.R. 4755), H332 [15FE]

———replace Administrator's arbitrary authority to impose wages and working conditions with neutral binding arbitration in the case of an impasse in labor-management negotiations (H.R. 4755), consideration (see H. Res. 814), H2588 [12MY]

Families and domestic relations: provide for mandatory revocation, in addition to the mandatory denial, of passports of individuals who have a certain level of child support arrearages (see S. 2994), S5116 [24MY]

———provide for mandatory revocation of passports of individuals whose arrears in child support payments have reached a certain level (see H.R. 4956), H972 [14MR]

Family and Medical Leave Act: eliminate an hours of service requirement for benefits (see H.R. 5364), H2584 [11MY]

———expand (see H.R. 5625), H4133 [15JN]

Federal employees: ensure that at least one-half of the 12 weeks of parental leave made available to a Federal employee shall be paid leave (see H.R. 5148), H1678 [6AP]

———equalize authorities to provide allowances, benefits, and gratuities to U.S. civilian personnel in Iraq and Afghanistan (see S. 2600), S3378 [7AP]

———exempt individuals under the Civil Service Retirement System from paying interest on refund repayments of retirement contributions in order to receive credit for service covered by the refund (see H.R. 4971), H1059 [15MR]

———provide a real estate stock index investment option under the Thrift Savings Plan (see S. 2490), S2730 [3AP]

Financial institutions: improve the netting process for financial contracts (see H.R. 5585), H3787 [12JN]

Firefighters: provide for the appropriate designation of certain Federal positions involved in wildland fire suppression activities (see H.R. 5697), H4794 [28JN]

Go Direct Month: designate (see S. Res. 363), S446 [1FE]

Government: strengthen performance management and make the annual general pay increase for Federal employees contingent on performance (see S. 3492), S5779 [13JN]

Housing: assist first-time homebuyers to attain home ownership (see H.R. 5137), H1678 [6AP]

———expand homeownership in States having high housing costs (see S. 2597), S3378 [7AP]

Investments: establish and provide for treatment of individual development accounts (see H.R. 4751), H273 [14FE]

Kangas, Christopher N.: support court decision awarding public safety officer death benefits to the family of volunteer apprentice firefighter who died en route to assist in fighting a fire (see H. Con. Res. 375), H1390 [30MR]

Medicare: extend certain payment methodologies provided for rural health care providers (see H.R. 5118), H1677 [6AP]

———provide for a budget-neutral two-year moratorium on certain physician payment reductions for imaging services (see H.R. 5704), H4794 [28JN]

———repeal income-related increase in part B premiums (see H.R. 5147), H1678 [6AP]

Members of Congress: deny congressional retirement benefits to Members convicted of certain white collar offenses (see S. 2268), S979 [9FE]

———prevent disbursement of pay to Members after October 1 of any fiscal year in which all appropriations acts are not passed by Congress (see S. 2262), S978 [9FE]

Minimum wage: calculate based on Federal poverty guidelines published by the Dept. of HHS (see H.R. 5731), H4915 [29JN]

———increase and ensure that increases keep pace with any pay adjustments for Members of Congress (see S. 2725), S4051 [4MY]

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. 2757), S4155 [8MY]

National Child Care Worthy Wage Day: support goals and ideals (see S. Res. 479), S4554 [15MY] (see H. Con. Res. 395), H1916 [27AP]

Northern Mariana Islands: provide certain requirements for labeling textile fiber products and for duty-free and quota-free treatment of products and implement minimum wage and immigration requirements (see H.R. 5550), H3496 [7JN]

Pensions: allow certain existing retirement plans maintained by churches to continue to provide annuities directly to participants rather than through an insurance company (see H.R. 5424), H2832 (see H.R. 5424), H2890 [18MY]

Power resources: provide incentives to reduce dependence on foreign oil (see H.R. 5375), H2585 [11MY]

———support goals to achieve complete energy independence (see H. Res. 843), H3308 (see H. Res. 843), H3360 [25MY]

Public Health Service Act: ensure that projects funded through NIH comply with Davis-Bacon Act wage rate requirements (see H.R. 5545), H3496 [7JN]

Railroad Retirement Act: increase disability earning limitation and index the amount of allowable earnings consistent with increases in the substantial gainful activity dollar amount under the Social Security Act (see H.R. 5483), H3306 (see H.R. 5483), H3359 [25MY]

Securing America's Future Economy (SAFE) Commission: establish (see S. 3491), S5717 [12JN] (see H.R. 5552), H3496 [7JN]

Senior citizens: improve quality of life (see H.R. 5211), H1852 [26AP]

Social Security: authorize payments under Federal retirement systems to trusts set up for disabled dependents of Federal employees (see S. 2801), S4553 [15MY]

———eliminate time limitation for corrections to wage and self-employment income records relative to old-age, survivors, and disability insurance benefits (see H.R. 4702), H160 [7FE]

———exclude benefits of adopted disabled adult children from determinations of the family maximum (see H.R. 5183), H1741 [25AP]

———provide entitlement to dependents' and survivors' benefits under Old-Age, Survivors, and Disability Insurance Program to permanent partnerships (see H.R. 5152), H1678 [6AP]

———provide for progressive indexing and longevity indexing of old-age insurance benefits for newly retired and aged surviving spouses to ensure future solvency (see S. 2427), S2312 [16MR]

———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. 5210), H1852 [26AP]

———require trust funds be held in trust for beneficiaries, ensure assets are not diverted, and authorize investment in securities that are not limited to those guaranteed by the U.S. (see H.R. 4965), H1059 [15MR]

Taxation: add meningococcal vaccines to the list of taxable vaccines for purposes of the Vaccine Injury Compensation Trust Fund (see H.R. 5135), H1677 [6AP]

———add papillomavirus vaccines to the list of taxable vaccines for purposes of the Vaccine Injury Compensation Trust Fund (see H.R. 5495), H3307 (see H.R. 5495), H3359 [25MY]

———allow a credit against income tax for qualified equity investments in certain small businesses (see H.R. 5198), H1851 [26AP]

———allow a credit against tax for qualified elementary and secondary education tuition (see H.R. 5230), H1915 [27AP]

———allow a credit for volunteer firefighters (see H.R. 5355), H2584 [11MY]

———allow a deduction for health and long-term care insurance costs of individuals not participating in employer-subsidized health plans (see S. 2379), S1833 [7MR]

———allow certain agricultural employers a credit against income tax for a portion of wages paid to nonimmigrant H-2A workers (see H.R. 4868), H565 [2MR]

———allow deduction for high deductible health plan premiums and a credit for certain employment taxes paid relative to such premiums and contributions to health savings accounts (see S. 2494), S2730 [3AP]

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

———allow employers a credit for employing members of the Ready Reserve or National Guard (see H.R. 5765), H5127 [12JY]

———allow income credit for expenses incurred in teleworking (see H.R. 5154), H1678 [6AP]

———allow individuals a credit against income tax to offset the high cost of gasoline and diesel fuel prices (see H.R. 5203), H1851 [26AP]

———allow residents of border States a deduction for passport application fees (see H.R. 5308), H2174 [4MY]

———allow tax credit to businesses who employ members of the National Guard or Ready Reserve for compensation paid during active military duty and compensation paid to temporary replacement employees (see H.R. 5751), H4957 [10JY]

———allow taxpayers to designate income tax refunds for veterans' health benefits (see H.R. 5044), H1319 [29MR]

———allow the amortization of goodwill and certain other intangibles that are acquired from a small business (see H.R. 4960), H1058 [15MR]

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

———clarify tax credit for electricity produced from open-loop biomass (see H.R. 5509), H3307 (see H.R. 5509), H3360 [25MY]

———clarify the employment tax treatment and reporting of wages paid by professional employer organizations (see S. 2913), S4836 [19MY] (see H.R. 4985), H1128 [16MR]

———deduction for Armed Forces serving in combat zone for contributions to retirement plans even if compensation on which contributions are based is excluded from income (H.R. 1499), concur in Senate amendment (see H. Res. 803), H2338 [9MY]

———deny deduction for certain gifts and benefits provided to physicians by prescription drug manufacturers (see H.R. 4706), H160 [7FE]

———eliminate income threshold for the child tax credit in the case of taxpayers who had a primary residence in the Hurricane Katrina disaster area (see S. 2257), S864 [8FE] (see H.R. 4708), H223 [8FE]

———eliminate limitation on the foreign earned income exclusion (see S. 3496), S5779 [13JN]

———encourage charitable contributions of real property for conservation purposes (see H.R. 5056), H1389 [30MR]

———encourage college savings by providing a Federal income tax credit to match contributions to Coverdell education savings accounts (see S. 2458), S2415 [27MR]

———encourage investment in affordable housing (see H.R. 4873), H565 [2MR]

———encourage private philanthropy (see S. 2688), S3801 [1MY]

———establish fairness in the treatment of certain pension plans maintained by churches (see S. 2193), S123 [25JA]

———establish long-term care trust accounts and allow a refundable tax credit for contributions to such accounts (see S. 2397), S1965 [9MR]

———exclude from gross income amounts awarded to qui tam plaintiffs (see H.R. 4887), H644 [7MR]

———exclude from gross income interest received on loans secured by agricultural real property and rural housing (see H.R. 4854), H564 [2MR]

———expand certain tax benefits relative to Hurricanes Katrina and Rita (see S. 2451), S2313 [16MR]

———expand combat zone tax exclusion for members of the Armed Forces to include transit period to such zones and to include commissioned officers (see H.R. 4952), H972 [14MR]

———expand tax forgiveness for Armed Forces members who die from wounds, disease, or injury incurred while serving in a combat zone to include prior taxable year (see H.R. 5032), H1196 [28MR]

———expand tax incentives for higher education (see H.R. 4837), H508 [1MR]

———expand the incentives for the rehabilitation of older buildings including owner-occupied residences (see H.R. 5420), H2832 (see H.R. 5420), H2890 [18MY]

———extend and expand relief from the alternative minimum tax and repeal the extension of the lower rates for capital gains and dividends (see S. 2826), S4695 [17MY]

———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]

———extend the excise tax credits for certain liquid fuel derived from coal (see H.R. 5453), H3137 [23MY]

———extend the period for which the designation of an area as an empowerment zone is in effect (see S. 2331), S1461 [17FE]

———extend the transportation fringe benefit to bicycle commuters (see S. 2635), S3420 [24AP]

———impose an additional tax on taxable income attributable to contracts with the U.S. for goods and services for the war in Iraq (see H.R. 4853), H564 [2MR]

———include in gross income the value of assets set aside under an employer nonqualified deferred compensation plan when the employer defined benefit plan has a certain funding target attainment percentage (see H.R. 4884), H644 [7MR]

———increase and make permanent the expensing of certain depreciable business assets (see S. 2287), S1353 [15FE]

———increase contribution limits for individual retirement plans, defined contribution plans, and salary reduction plans (see H.R. 5322), H2338 [9MY]

———increase exclusion equivalent of the unified credit allowed against the estate tax and repeal sunset provision for the estate and generation-skipping taxes (see H.R. 5638), H4220 [19JN]

———increase penalties for failure to file actuarial reports on certain pension plans (see S. 2919), S4891 [22MY]

———increase the annual contribution limit to Coverdell education savings accounts (see H.R. 5701), H4794 [28JN]

———increase the deduction for host families of foreign exchange and other students (see S. 2272), S1071 [10FE]

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

———limit the agri-biodiesel credit to oils produced from plants and animals (see S. 2309), S1413 [16FE] (see H.R. 4756), H332 [15FE]

———make employers of spouses of military personnel eligible for the work opportunity credit (see H.R. 5081), H1452 [4AP]

———modify credit for holders of qualified zone academy bonds (see S. 2347), S1579 [1MR]

———permit military death gratuities to be contributed to certain tax-favored accounts (see S. 2585), S3212 [6AP]

———prohibit tax return preparers from requesting taxpayer consent to disclose or use return information (see S. 2484), S2603 [30MR] (see S. 2498), S2799 [4AP] (see H.R. 5063), H1389 [30MR]

———provide a basic income guarantee in the form of a refundable tax credit for taxpayers who do not itemize deductions (see H.R. 5257), H1979 [2MY]

———provide a credit to certain concentrated animal feeding operations for the cost of complying with environmental protection regulations (see S. 3596), S6786 [29JN] (see H.R. 5775), H5128 [12JY]

———provide a credit to rural primary health providers (see S. 2789), S4469 [11MY]

———provide a rebate to help taxpayers with higher fuel costs (see S. 2636), S3506 [25AP]

———provide a refundable credit for high deductible health plans for uninsured individuals (see S. 2701), S3984 [3MY]

———provide a refundable tax credit to public safety volunteers (see H.R. 5607), H4008 [14JN]

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

———provide estate tax relief and reform (see S. 3626), S6787 [29JN]

———provide Federal contracting preferences for, and a reduction in income tax rates on, patriot corporations (see H.R. 5699), H4794 [28JN]

———provide incentives for supplying health insurance to employees of small employers (see S. 2457), S2415 [27MR]

———provide incentives to improve research competitiveness (see S. 2720), S4050 [4MY]

———provide incentives to promote research and development, innovation, and continuing education (see S. 2199), S211 [26JA]

———provide individuals a deduction for certain mass public transportation expenses (see H.R. 5662), H4423 [21JN]

———provide individuals relief from the alternative minimum tax (see H.R. 5590), H3907 [13JN]

———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. 5368), H2585 [11MY]

———provide tax credit for elementary and secondary school personnel (see H.R. 5210), H1852 [26AP]

———provide tax incentives for the payment of premiums for high deductible health plans (see H.R. 5262), H1979 [2MY]

———provide tax incentives for the remediation of contaminated sites (see S. 3509), S5874 [14JN]

———provide tax incentives to assist in preparing for the financial impact of long-term care needs (see S. 2281), S1175 [14FE]

———reduce the earned income threshold applicable to the refundable portion of the child tax credit, increase the age limit for such credit, and impose an individual income tax surcharge (see H.R. 5600), H3907 [13JN]

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

———repeal dollar limitation on contributions to funeral trusts (see S. 3586), S6560 [27JN]

———repeal increase in tax on unearned income of minor children (see H.R. 5473), H3226 [24MY]

———repeal increase in the age of minor children whose unearned income is taxed as if parent's income (see H.R. 5463), H3137 [23MY]

———repeal withholding tax on Federal, State and local government contracts (see S. 2821), S4695 [17MY]

———replace recapture bond provisions of low-income housing tax credit program (see S. 2366), S1680 [3MR]

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

———restore estate tax and repeal carryover basis rule, increase estate and gift tax unified credit, and reduce rate of estate and gifts taxes to the generally applicable capital gains rates (see H.R. 5421), H2832 (see H.R. 5421), H2890 [18MY]

———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]

———treatment of income received in connection with litigation concerning the Exxon Valdez (vessel) oil spill (see S. 3422), S5490 [6JN]

Unemployment: extend the period of compensation in connection with Hurricane Katrina (see S. 3030), S5117 [24MY]

Veterans: expand eligibility for concurrent receipt of combat-related compensation with service-connected disability benefits (see S. 2385), S1893 [8MR]

———increase amount of Medal of Honor special pension and provide for payment of that pension to the surviving spouse of a deceased Medal of Honor recipient (see H.R. 5669), H4519 [22JN]

———increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (see S. 2562), S3211 [6AP] (see H.R. 4843), H563 [2MR]

———provide annual cost-of-living adjustments in rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (see S. 3068), S5227 [25MY]

Vietnamese Conflict: provide compensation to Federal employees or defense contractors who suffered disability or death due to exposure to Agent Orange (see H.R. 4739), H224 [8FE]

Cloture motions

Economic Growth and Tax Relief Reconciliation Act: make repeal of estate taxes permanent (H.R. 8), motion to proceed, S5509 [6JN], S5628 [8JN]

Health: expand access and reduce costs through creation of small business health plans and modernization of the health insurance marketplace (S. 1955), S4326 [10MY], S4459 [11MY]

———expand access and reduce costs through creation of small business health plans and modernization of the health insurance marketplace (S. 1955), motion to proceed, S4095 [5MY], S4165 [9MY]

Descriptions

Small Business Efficiency Act (S. 2913), S4839 [19MY]

Explanations

Veterans' Housing Opportunity and Benefits Improvement Act (S. 1235), S5291-S5294 [25MY], H2976-H2979 [22MY]

Factsheets

Ongoing Disaster Assistance Programs for Agricultural Producers: Dept. of Agriculture, S3862 [2MY]

Letters

Belated Thank You to the Merchant Mariners of World War II Act: Ian Allison and Henry Van Gemert, Just Compensation Committee, E114 [8FE]

Death Tax Repeal Permanency Act: Donald Dulle, Jr., Flathead Beverage Co., S5622 [8JN]

———Mary Jo Lane, S5622 [8JN]

———Merelee Manuel, S5622 [8JN]

———Robert Rumney, S5622 [8JN]

Deny tax deduction for certain gifts and benefits provided to physicians by prescription drug manufacturers: Leana S. Wen and Christopher P. McCoy, American Medical Student Association Foundation, E77 [7FE]

Eliminate pay inequity in the Army assignment incentive pay system: Larry W. Shellito, Minnesota Army National Guard, H2471 [10MY]

———Minnesota Army National Guard 1st Platoon, Bravo Company, H2471 [10MY]

———Representative Kline, H2471 [10MY]

———several Members of Congress, H2470 [10MY]

Equalize authorities to provide allowances, benefits, and gratuities to U.S. civilian personnel in Iraq and Afghanistan: Senator Warner, Committee on Armed Services (Senate), S3382 [7AP], S3546 [26AP], S3681 [27AP]

Federal budget allocation of funds: Hilary O. Shelton, NAACP, H480 [1MR]

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

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

Health Insurance Marketplace Modernization and Affordability Act: Christine Gregoire, Governor of Washington, S4200 [9MY]

———Christopher F. Koller, S4452 [11MY]

———Cleve L. Killingsworth, Blue Cross Blue Shield of Massachusetts, S4458 [11MY]

———Janet Trautwein, National Association of Health Underwriters, S4313 [10MY]

———Mila Kofman, Georgetown University, S4326 [10MY]

———Peter J. Dunbar, Washington State Medical Association, S4200 [9MY]

Minimum wage: Living Wage Campaign, S6192 [21JN]

———Pedro A. Tenorio, Northern Mariana Islands, S6203 [21JN]

Modify bargaining requirements for proposed changes to the FAA personnel management system: Charles Barclay, American Association of Airport Executives, H3399 [6JN]

———Grover Norquist, Americans for Tax Reform (organization), H3400 [6JN]

———J. William Lauderback, American Conservative Union, H3399 [6JN]

———National Taxpayers Union, H3399 [6JN]

———R. Bruce Josten, U.S. Chamber of Commerce, H3400 [6JN]

———Thomas Schatz, Council for Citizens Against Government Waste, H3400 [6JN]

———several aviation organizations, H3399 [6JN]

New market tax credit extension: several community development corporations and financial institutions, S856 [8FE]

Permit military death gratuities to be contributed to certain tax-favored accounts: Norb Ryan, Jr., Military Officers Association of America, S3236 [6AP]

Protecting America's Competitive Edge (PACE) Act: Senators Alexander and Bingaman, S277 [30JA]

Require agricultural employers to pay nonimmigrant H-2A workers the local prevailing wage rate: several organizations, S4872 [22MY]

Small Employers Health Benefits Program Act: National Association of Insurance Commissioners, S4312 [10MY]

Social Security reserve fund: David P. Sloane, AARP, S2263 [16MR]

Veterans health care funding: Dennis Cullinan, VFW, S2094 [14MR]

———several veterans organizations, S2081 [14MR]

———Steve Robertson, American Legion, S1090 [13FE]

Lists

Organizations oppposed to S. 1955, Health Insurance Marketplace Modernization and Affordability Act, S4197 [9MY]

Memorandums

Alternative Minimum Tax Effects: George Yin, Committee on Taxation (Joint), S497 [2FE]

Eliminate Income Limitation on Conversions from Traditional Individual Retirement Accounts to Roth Individual Retirement Accounts: Thomas A. Barthold, Committee on Taxation (Joint), S4417, S4439 [11MY]

Motions

Health: expand access and reduce costs through creation of small business health plans and modernization of the health insurance marketplace (S. 1955), S4095 [5MY], S4286 [10MY]

Pensions: reform funding rules (H.R. 2830), H722 [8MR], H1530 [5AP], H1615 [6AP], H1952 [2MY], H2071 [3MY]

Taxation: increase exclusion equivalent of the unified credit allowed against the estate tax and repeal sunset provision for the estate and generation-skipping taxes (H.R. 5638), H4461, H4462, H4464 [22JN]

Outlines

Democratic Caucus principles in support of S. 1783, Pension Security and Transparency Act, S3372 [7AP]

Poems

``Angry Voice One: Nazis on the Bridges,'' Representative Owens, E433 [28MR]

``Angry Voice Three: Blacks Need More Guns,'' Representative Owens, E434 [28MR]

``Angry Voice Two: They Are Coming for Our Homes,'' Representative Owens, E434 [28MR]

Remarks in House

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), H1149-H1154 [28MR], E497 [4AP]

———provide protections for farmers and ranchers that may be harmed economically by genetically engineered seeds, plants, or animals and ensure fairness in dealings with certain biotech companies (H.R. 5266), E687 [2MY]

Armed Forces: allow surviving spouses the option of assigning Survivor Benefit Plan payments to their children, H2523 [11MY]

———improve benefits for members, veterans, and their dependents and survivors (H.R. 2131), H3023 [23MY]

———increase dependency and indemnity compensation payable to a surviving spouse of a member in any case in which there are dependent children (H.R. 1573), E1305 [28JN]

———limit percentage of paycheck garnished for recovery of overpayments made to servicemembers, H2538, H2539 [11MY]

———provide for payment of Combat-Related Special Compensation to certain members retired for disability who were awarded the Purple Heart (H.R. 995), E473 [30MR]

Army: eliminate pay inequity in assignment incentive pay system, H2470-H2472 [10MY]

Atlanta Gas Light Inc.: anniversary, E442 [29MR]

Bankruptcy: reform executive compensation in corporate bankruptcies (H.R. 5113), E545 [6AP]

Civil rights: improve remedies for discrimination in the payment of wages based on sex (H.R. 1687), H762 [8MR], E309 [8MR], E585 [25AP]

Colleges and universities: provide assistance to predominantly Black student-serving institutions serving low-income populations that are not designated as historically Black colleges and universities, H1328 [30MR]

Courts: adjust salaries for Supreme Court Justices and Federal judges (H.R. 5014), E420 [28MR]

Delphi Corp.: impact of bankruptcy proceedings on employee pensions, H1539, H1541 [5AP], H1627, H1631 [6AP], E542 [6AP], E563 [7AP], E711 [3MY]

Democratic Party: national agenda, H3772-H3777 [12JN]

Dept. of Agriculture: exempt dairy producer-handlers which produce less than 9 million pounds of milk per month from certain regulatory requirements, H3100 [23MY]

Dept. of Energy: ensure equitable provision of pension and medical benefits to contractor employees, H3163 [24MY]

———ensure equitable provision of pension and medical benefits to contractor employees (H.R. 5362), E824 [12MY]

Dept. of HUD: return certain initial fees to high-risk FHA borrowers who meet their loan obligation for a certain period of time, H3866 [13JN]

———utilize relief funding for low and moderate income victims of Hurricanes Katrina and Rita, H1044 [15MR]

Dept. of Justice: provide Federal attorneys compensatory time off for travel (H.R. 4057), H1144, H1145 [28MR]

Dept. of Veterans Affairs: repeal the offset from surviving spouse annuities under the military Survivor Benefit Plan for amounts paid as dependency and indemnity compensation, H2549, H2550 [11MY]

———repeal the offset from surviving spouse annuities under the military Survivor Benefit Plan for amounts paid as dependency and indemnity compensation (H.R. 808), E1305 [28JN]

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, H3918-H3920 [14JN]

Economic Growth and Tax Relief Reconciliation Act: make repeal of estate taxes permanent (H.R. 8), H3480 [7JN], H4222, H4224 [20JN], H4454 [22JN], H4569 [27JN], E1083 [8JN]

Economy: growth, H2457-H2459 [10MY], H3234 [25MY], H3647 [9JN], H4177 [16JN]

———impact of tax cuts, H204 [8FE], H1285-H1289, H1313 [29MR], H1377 [30MR], H1400 [4AP], H1550-H1555 [5AP], H1572-H1574, H1578-H1584, H1598, H1601, H1602, H1606, H1674 [6AP], H2453-H2459, H2484, H2485, H2488 [10MY], H2556, H2574 [11MY], H2685, H2686, H2723 [17MY], H2875, H2876 [18MY], H3419 [6JN], H3431 [7JN], H3628 [8JN], H3801 [13JN], H3913 [14JN], H4398 [21JN], H4535-H4537 [26JN], H5051, H5100 [12JY]

———importance of job creation, H216, H217 [8FE], H545-H548 [2MR], H1377 [30MR], H1554 [5AP], H1581, H1583, H1584 [6AP], H2458, H2459 [10MY], H2574 [11MY], H3481 [7JN], H4676-H4678 [27JN], H4932 [10JY], E543 [6AP]

———increase in household debt, H3646 [9JN]

FAA: modify bargaining requirements for proposed changes to the personnel management system (H.R. 5449), H3394-H3402 [6JN], E1034, E1035, E1044 [7JN], E1059, E1072, E1074 [8JN]

Family and Medical Leave Act: expand (H.R. 5625), E1171 [16JN]

FBI: create a housing allowance program for employees in the District of Columbia and surrounding metropolitan area, H4632, H4633 [27JN]

———protect retirement benefits of supervisory special agents, H4632, H4633 [27JN]

Federal employees: ensure parity between the compensation of members of the Armed Forces and civilian employees, H4254 [20JN]

———provide for participation of judicial branch employees in the Federal leave transfer program for disasters and emergencies (S. 1736), H2983, H2984 [22MY]

Health: expand access and reduce costs through creation of small business health plans and modernization of the health insurance marketplace, H1384 [30MR]

———expand access and reduce costs through creation of small business health plans and modernization of the health insurance marketplace (S. 1955), H2308 [9MY]

Housing: assist first-time homebuyers to attain home ownership (H.R. 5137), E562 [7AP]

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

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

Members of Congress: deny cost-of-living adjustments, H3820 [13JN], H4573 [27JN], E1150 [14JN]

———protect pension benefits of spouses and children of individuals involved in criminal behavior if such family members were not involved in or aware of the crime, H2042-H2044 [3MY]

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), E113 [8FE]

Minimum wage: level, H1441 [4AP], H2494 [10MY], H3913 [14JN], H4222, H4223, H4224, H4226, H4323-H4326 [20JN], H4332, H4333, H4334, H4335, H4373, H4390, H4391, H4395, H4396 [21JN], H4426, H4435, H4495, H4496, H4507, H4509, H4510, H4511 [22JN], H4563, H4564, H4569-H4574 [27JN], H4685, H4686, H4712 [28JN], H4948-H4950, H4953 [10JY], H4965, H4966, H4970-H4973, H5016, H5032-H5034 [11JY], H5051, H5101, H5113, H5114 [12JY], E130 [14FE], E1209 [20JN], E1271 [26JN]

———level (H.R. 2429), H4013 [15JN], H4431, H4432 [22JN], H4898 [29JN], H4976 [11JY], H5058-H5061, H5105 [12JY], E1325 [29JN]

———level (H.R. 2429), consideration (H. Res. 614), E335 [9MR]

Pension Rights Center (organization): anniversary, E190 [17FE]

Pensions: allow certain existing retirement plans maintained by churches to continue to provide annuities directly to participants rather than through an insurance company (H.R. 5424), E894 [19MY]

———ensure that restrictions on funding of benefits for workers and retirees apply to chief executive officers and corporate officers, H2072-H2076 [3MY], E735 [5MY]

———protect accrued benefits of participants during conversions of pension plans to cash balance plans, H1615-H1621 [6AP]

———reform funding rules (H.R. 2830), H722 [8MR], H1888, H1889 [27AP], H1952 [2MY], E15 [31JA]

———reform funding rules (H.R. 2830), motion to instruct conferees, H723-H727 [8MR], H1530 [5AP], H1615-H1621 [6AP], H2071-H2076 [3MY], E465 [30MR], E735 [5MY]

Poverty: improve lives of persons living in extreme poverty, E163 [15FE]

———improve lives of persons living in poverty, H2486 [10MY]

Public safety officers: ensure that officers who suffer a fatal heart attack or stroke while on duty shall be presumed to have died in the line of duty for purposes of survivor benefits, H4733, H4734 [28JN]

Republican Party: national agenda, H4185-H4187 [16JN], H4332 [21JN]

Securing America's Future Economy (SAFE) Commission: establish (H.R. 5552), E1057-E1059 [8JN]

Ships and vessels: overtime pay for employees on passenger vessels, E1322 [29JN]

Small business: improve access and choice relative to employee health care (H.R. 525), H1065 [16MR], H2084 [3MY], H2185, H2308 [9MY]

Social Security: budget treatment of trust funds, H550 [2MR], H1174 [28MR], H1957 [2MY]

———privatization proposals, H337 [16FE], H618 [7MR], H1309 [29MR], H3773 [12JN], H4014 [15JN], H4185 [16JN], H4201 [19JN], H4225 [20JN], H5013 [11JY]

Taxation: allow a deduction for qualified long-term care services in computing adjusted gross income (H.R. 4104), H609 [7MR]

———allow a refundable credit for the purchase of private health insurance, H1383 [30MR]

———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), H2186 [9MY]

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

———clarify that wages paid to unauthorized aliens are not deductible (H.R. 3095), H785 [8MR], H961-H963 [14MR], H2094 [3MY], H2638 [16MY]

———deny deduction for certain gifts and benefits provided to physicians by prescription drug manufacturers (H.R. 4706), E76 [7FE]

———eliminate income threshold for the child tax credit in the case of taxpayers who had a primary residence in the Hurricane Katrina disaster area (H.R. 4708), E86 [8FE]

———encourage charitable contributions of real property for conservation purposes (H.R. 5056), H2314 [9MY]

———expand exclusion for employer-provided educational assistance to dependents of employees (H.R. 1518), H3019 [23MY]

———extend the excise tax credits for certain liquid fuel derived from coal (H.R. 5453), E930 [23MY]

———extend the new market tax credit (H.R. 3957), E99 [8FE]

———impact of tax cuts on the budget deficit, H3218-H3220 [24MY], H4138 [16JN], H4920 [10JY]

———increase and make permanent the expensing of certain depreciable business assets, H2455, H2457 [10MY]

———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 (H.R. 4641), H164 [8FE], H305 [15FE], H608 [7MR], H3146 [24MY]

———increase exclusion equivalent of the unified credit allowed against the estate tax and repeal sunset provision for the estate and generation-skipping taxes (H.R. 5638), H4392, H4395 [21JN], H4425, H4435, H4444-H4467, H4496, H4499, H4507, H4510 [22JN], E1271 [26JN], E1283, E1284 [27JN], E1357 [10JY]

———increase exclusion equivalent of the unified credit allowed against the estate tax and repeal sunset provision for the estate and generation-skipping taxes (H.R. 5638), motion to recommit, H4462, H4465 [22JN]

———increase exclusion equivalent of the unified credit allowed against the estate tax and repeal sunset provision for the estate and generation-skipping taxes (H.R. 5638), question of consideration, H4444 [22JN]

———increase the annual contribution limit to Coverdell education savings accounts (H.R. 5701), E1309 [28JN]

———marketing of high-interest refund anticipation loans to underserved communities, E374 [15MR]

———provide a basic income guarantee in the form of a refundable tax credit for taxpayers who do not itemize deductions (H.R. 5257), E688 [2MY]

———provide Federal contracting preferences for, and a reduction in income tax rates on, patriot corporations (H.R. 5699), E1309 [28JN]

———provide relief from the alternative minimum tax, H185-H192 [8FE], H1176 [28MR], H1284-H1289 [29MR], H1610-H1615 [6AP], H1746 [26AP], H2342, H2453-H2455, H2459-H2464 [10MY], H3347 [25MY], E814 [12MY]

———rates, H512, H550, H551 [2MR], H1609-H1615 [6AP], H1958, H1960-H1963 [2MY], H2161-H2163 [4MY], H2184 [9MY], H2455, H2456 [10MY], H2576-H2579 [11MY], H2682, H2683, H2685, H2694, H2696, H2699, H2700 [17MY], H2894 [19MY], H3123 [23MY], H3345 [25MY], H3774 [12JN], H4226 [20JN]

———reduce Federal tax on fuels by the amount of any increase in State fuel tax rates (H.R. 1097), H3955 [14JN]

———repeal alternative minimum tax (H.R. 1186), H439 [28FE]

———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]

———repeal increase in tax on unearned income of minor children (H.R. 5473), H3233 [25MY]

———repeal scheduled reductions in tax benefits provided by the Jobs and Growth Tax Relief Reconciliation Act, H1842 [26AP]

———repeal sunset on reduction of capital gains rates for individuals and on taxation of dividends of individuals at capital gain rates, H185-H192 [8FE], H1284-H1289 [29MR], H1613 [6AP], H1813-H1819 [26AP], H2066-H2071 [3MY], H2455 [10MY], E531 [6AP]

———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]

———retain estate tax with an immediate exemption increase and repeal new carryover basis rules, H4465 [22JN]

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

Telecommunications: establish phased-in, market-based buildout of services to enable cable operators to serve all households in a franchise area, H3584-H3586 [8JN]

———increase penalties for cable operators who deny cable service to residents based on income, H3573 [8JN]

———prevent companies from deleting certain areas out of existing franchises, H3554, H3557-H3559, H3581, H3584-H3586 [8JN]

Veterans: change effective date for paid-up coverage under the Survivor Benefit Plan (H.R. 968), E1305 [28JN]

———health care funding through repeal of certain tax breaks, H2922 [19MY]

———increase maximum coverage under the Servicemembers' Group Life Insurance and Veterans' Group Life Insurance programs (S. 1235), H2970-H2982 [22MY], E929 [23MY]

———increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (H.R. 4843), H4528-H4530 [26JN], E264 [2MR], E1283 [27JN]

———provide additional compensation to survivors of Bataan Death March, H2538, H2540 [11MY]

Vocational and Technical Education Act: ensure that students in job training programs are being prepared for jobs with wages above the minimum wage level, H5073-H5078 [12JY]

Women: impact of Bush administration budget proposal, E536 [6AP]

Remarks in Senate

Armed Forces: across-the-board pay raise for all military personnel funding, S6401 [22JN]

———eliminate increased fees and copayments for retired military health care, S2252 [16MR]

———improve collection of survivors' benefits, S6511 [27JN]

———reduce the age for receipt of military retired pay for non-regular service and improve health care benefits for National Guard members and reservists under TRICARE, S6373-S6375 [22JN]

———reduce the age for receipt of military retired pay for non-regular service (S. 2449), S2338 [16MR]

———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, S2266 [16MR]

Atlanta Gas Light Inc.: anniversary, S1349 [15FE]

Budget: allocation of funds, S5835 [14JN]

———increase advance appropriations allowance for health, education and training, and low-income programs, S2096-S2100 [14MR], S2184 [15MR], S2254 [16MR]

Civil rights: improve remedies for discrimination in the payment of wages based on sex (S. 841), S3568 [26AP]

———prohibit discrimination in the payment of wages based on sex, race, or national origin (S. 840), S3568 [26AP]

Commission on Economic Indicators: establish (S. 2815), S4622 [16MY]

Corporations: reduce burdens of implementing internal auditing control requirements of companies subject to securities laws (S. 2824), S4690 [17MY]

Courts: adjust salaries for Supreme Court Justices and Federal judges (S. 2276), S1073 [10FE]

———permit judges who must sell financial holdings to avoid conflict of interest to reinvest and defer paying capital gains tax until substitute investment is liquidated, S498, S499 [2FE]

Dept. of Energy: ensure equitable provision of pension and medical benefits to contractor employees (S. 2794), S4477 [11MY]

Dept. of Labor: limit compensation of employees funded through the Employment and Training Administration workforce investment programs, S3480, S3483 [25AP]

Dept. of Veterans Affairs: recalculate retirement annuities for certain health care professionals performing part-time services (S. 3598), S6788 [29JN]

———remove certain limitations on attorney representation of claimants for veterans benefits in administrative proceedings (S. 2694), S3896 [2MY]

Economic Growth and Tax Relief Reconciliation Act: make permanent enhanced educational savings provisions for qualified tuition programs (S. 1112), S5335 [26MY]

———make repeal of estate taxes permanent (H.R. 8), motion to proceed, S5535-S5554, S5579-S5584, S5586, S5588-S5591 [7JN], S5610-S5629 [8JN]

Economy: growth, S6604 [28JN]

———impact of tax cuts, S720 [6FE], S1321-S1323 [15FE], S1990, S1993, S2003 [13MR], S4181 [9MY], S4402, S4404, S4406, S4408, S4410, S4413, S4418-S4425, S4432-S4438 [11MY], S7292, S7293 [11JY], S7408 [12JY]

———importance of job creation, S736-S738 [7FE], S1322 [15FE], S1991 [13MR], S4418, S4419 [11MY], S7290, S7292 [11JY]

———provide for economic security and prosperity (S. 2357), S1648-S1651 [2MR]

Education: funding, S785 [8FE]

Employment: provide for paid sick leave in order to address the health needs of individuals and family members (S. 1085), S6628 [28JN]

———provide for paid sick leave in order to address the health needs of individuals and family members (S. 932), S6628 [28JN]

Equal Pay Day: observance, S3568 [26AP]

FAA: replace Administrator's arbitrary authority to impose wages and working conditions with neutral binding arbitration in the case of an impasse in labor-management negotiations (S. 2201), S228 [26JA]

Federal employees: ensure those activated by National Guard or Reserves receive pay equal to basic pay they would otherwise be receiving, S3554 [26AP]

———equalize authorities to provide allowances, benefits, and gratuities to U.S. civilian personnel in Iraq and Afghanistan, S3545 [26AP], S3680-S3682 [27AP]

———equalize authorities to provide allowances, benefits, and gratuities to U.S. civilian personnel in Iraq and Afghanistan (S. 2600), S3381, S3382 [7AP]

Go Direct Month: designate (S. Res. 363), S459 [1FE]

Government: strengthen performance management and make the annual general pay increase for Federal employees contingent on performance (S. 3492), S5781 [13JN]

Hawaii: sugarcane growers assistance funding, S3860-S3862 [2MY]

Health: expand access and reduce costs through creation of small business health plans and modernization of the health insurance marketplace (S. 1955), S4241, S4242, S4247-S4327, S4382 [10MY], S4415, S4425-S4430, S4434, S4446-S4462 [11MY], S4518 [12MY]

———expand access and reduce costs through creation of small business health plans and modernization of the health insurance marketplace (S. 1955), motion to proceed, S4095, S4096 [5MY], S4127, S4137, S4140, S4147-S4149 [8MY], S4163-S4185, S4187-S4204 [9MY]

———expand access and reduce costs through creation of small business health plans and modernization of the health insurance marketplace (S. 1955), unanimous-consent agreement, S4390 [11MY]

———expand access and reduce costs through creation of small business health plans and modernization of the health insurance marketplace (S. 1955), unanimous-consent request, S4426, S4427 [11MY]

———require small business health plans to comply with the benefits adopted by a majority of States, S4449 [11MY]

Immigration: deny eligibility for the earned income tax credit to illegal aliens and certain legalized workers, S5156-S5160, S5188 [25MY]

———require agricultural employers pay nonimmigrant H-2A workers the local prevailing wage rate, S2878 [5AP]

———require agricultural employers to pay nonimmigrant H-2A workers the local prevailing wage rate, S4789-S4791 [18MY], S4863-S4871 [22MY]

IRS: tax law enforcement efforts funding, S2276 [16MR]

Members of Congress: deny congressional retirement benefits to Members convicted of certain white collar offenses (S. 2268), S981 [9FE], S2501 [29MR]

———deny cost-of-living adjustments to members who oppose such increases, S1871 [8MR]

Minimum wage: increase and ensure that increases keep pace with any pay adjustments for Members of Congress (S. 2725), S4056 [4MY]

———level, S6043, S6047, S6051, S6052 [19JN], S6101, S6123-S6140 [20JN], S6191-S6204 [21JN]

———level (S. 1062), S4209 [9MY]

National Child Care Worthy Wage Day: support goals and ideals (S. Res. 479), S4566 [15MY]

Pension Rights Center (organization): anniversary, S1460 [17FE]

Pensions: reform funding rules (H.R. 2830), S1755 [3MR], S6592 [28JN]

———reform funding rules (H.R. 2830), unanimous-consent request, S1380, S1381 [16FE]

———reform funding rules (S. 1783), S1079, S1080 [13FE], S1403, S1405 [16FE], S1493 [27FE], S1511 [28FE], S1555-S1557 [1MR], S1600, S1607 [2MR], S1666, S1671 [3MR], S3372 [7AP]

Protocol Amending Tax Convention on Inheritances With France: ratification, S2696 [31MR]

Protocol Amending Tax Convention With France: ratification, S2696 [31MR]

Protocol Amending Tax Convention With Sweden: ratification, S2696 [31MR]

Securing America's Future Economy (SAFE) Commission: establish (S. 3491), S5719 [12JN]

Senate: legislative priorities, S5620, S5626 [8JN]

Small business: improve access and choice relative to employee health care, S4415 [11MY]

———improve access and choice relative to employee health care (S. 406), S4173 [9MY]

Social Security: budget treatment of trust funds, S3976 [3MY], S7303 [11JY]

———establish reserve fund, S2263 [16MR]

———provide for progressive indexing and longevity indexing of old-age insurance benefits for newly retired and aged surviving spouses to ensure future solvency (S. 2427), S2317 [16MR]

———reform, S7293 [11JY]

Tax Convention With Bangladesh: ratification, S2696 [31MR]

Taxation: allow a deduction for health and long-term care insurance costs of individuals not participating in employer-subsidized health plans (S. 2379), S1835 [7MR]

———allow a deduction for premiums for high deductible health plans and a credit for certain employment taxes paid with respect to premiums for such plans and contributions to health savings accounts (S. 2494), S2732 [3AP]

———allow deduction for charitable donation of certain books to schools, libraries, colleges and universities, and literacy programs, S1098 [13FE]

———allow tax-free distributions from individual retirement accounts for charitable contributions, S1096 [13FE]

———clarify the employment tax treatment and reporting of wages paid by professional employer organizations (S. 2913), S4837 [19MY]

———count certain wages for services in determining the wage limitation, S4441 [11MY]

———eliminate income limitation on conversions from traditional individual retirement accounts to Roth individual retirement accounts, S4416, S4417, S4439, S4440 [11MY]

———eliminate income threshold for the child tax credit in the case of taxpayers who had a primary residence in the Hurricane Katrina disaster area (S. 2257), S868 [8FE]

———eliminate the income threshold for the child tax credit to victims of Hurricane Katrina, S431 [1FE], S1107, S1112 [13FE]

———encourage investing of foreign earnings within the U.S. for productive business purposes, S1860 [8MR]

———establish fairness in the treatment of certain pension plans maintained by churches (S. 2193), S135 [25JA]

———establish long-term care trust accounts and allow a refundable tax credit for contributions to such accounts (S. 2397), S1967 [9MR]

———extend alternative minimum tax relief and index such relief for inflation (H.R. 4096), S6731 [29JN]

———extend and expand relief from the alternative minimum tax and repeal the extension of the lower rates for capital gains and dividends (S. 2826), S4700 [17MY]

———extend the new market tax credit (S. 1800), S855 [8FE]

———extend the period for which the designation of an area as an empowerment zone is in effect (S. 2331), S1472 [17FE]

———extend the transportation fringe benefit to bicycle commuters (S. 2635), S3425 [24AP]

———impact of capital gains and dividends tax cuts on the budget deficit, S397-S401 [1FE]

———impact of tax cuts on the budget deficit, S5758 [13JN], S7293 [11JY]

———improve the child and dependent care credit, S429-S431 [1FE]

———income tax withholding rates on Federal, State and local government contracts, S4421 [11MY]

———increase and make permanent the expensing of certain depreciable business assets (S. 2287), S1354 [15FE]

———increase exclusion equivalent of the unified credit allowed against the estate tax and repeal sunset provision for the estate and generation-skipping taxes (H.R. 5638), S6463 [23JN], S6495 [26JN]

———increase penalties for failure to file actuarial reports on certain pension plans (S. 2919), S4893 [22MY]

———increase the deduction for host families of foreign exchange and other students (S. 2272), S1072 [10FE]

———limit the agri-biodiesel credit to oils produced from plants and animals (S. 2309), S1430 [16FE]

———make permanent the deduction of State and local general sales taxes in lieu of State and local income taxes, S1138 [14FE]

———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), S4442 [11MY]

———modify credit for holders of qualified zone academy bonds (S. 2347), S1581 [1MR]

———permit military death gratuities to be contributed to certain tax-favored accounts (S. 2585), S3235, S3236 [6AP]

———prevent corporations from avoiding the U.S. income tax by reincorporating in a foreign country, S407-S410 [1FE], S474-S476, S479-S482 [2FE], S2004-S2006 [13MR], S2155, S2182 [15MR]

———prohibit tax return preparers from requesting taxpayer consent to disclose or use return information (S. 2498), S2801 [4AP]

———provide a credit to rural primary health providers (S. 2789), S4472, S4473 [11MY]

———provide a rebate to help taxpayers with higher fuel costs, S3548, S3550 [26AP], S3769 [1MY]

———provide a rebate to help taxpayers with higher fuel costs (S. 2636), S3439 [25AP]

———provide a refundable credit for high deductible health plans for uninsured individuals (S. 2701), S3986 [3MY]

———provide a refundable credit to small businesses for the costs of qualified health insurance, S2248 [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 estate tax relief and reform (S. 3626), S6807 [29JN]

———provide incentives for supplying health insurance to employees of small employers (S. 2457), S2417 [27MR]

———provide incentives to improve research competitiveness (S. 2720), S4054-S4056 [4MY]

———provide incentives to promote research and development, innovation, and continuing education (S. 2199), S212-S227 [26JA], S277 [30JA], S2115 [14MR]

———provide relief from the alternative minimum tax, S392, S394, S410-S413, S419-S424, S429-S431, S435 [1FE], S496 [2FE], S1081, S1087, S1101, S1107, S1113-S1115, S1117 [13FE], S1136, S1137, S1139 [14FE], S1323-S1325 [15FE], S1995 [13MR], S2283 [16MR], S4386-S4392, S4394-S4400, S4405, S4407, S4409, S4412, S4419-S4421, S4431, S4437, S4442 [11MY]

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

———rates, S1860 [8MR], S3974 [3MY], S5682 [9JN], S7302, S7303 [11JY]

———repeal dollar limitation on contributions to funeral trusts (S. 3586), S6584 [27JN]

———repeal sunset on reduction of capital gains rates for individuals and on taxation of dividends of individuals at capital gain rates, S500 [2FE], S1083-S1090, S1101-S1104, S1107 [13FE], S1136, S1137 [14FE], S1321 [15FE], S4181 [9MY], S4402, S4418-S4425, S4438, S4442 [11MY]

———repeal withholding tax on Federal, State and local government contracts (S. 2821), S4698 [17MY]

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

———restrict use of abusive tax shelters by clarifying economic substance doctrine, S1100 [13FE]

———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]

———treatment of income received in connection with litigation concerning the Exxon Valdez (vessel) oil spill (S. 3422), S5493 [6JN]

———valuation of employee personal use of noncommercial aircraft for purposes of Federal income tax inclusion, S4422 [11MY]

Trust Fund Administration: establish to invest certain Federal trust fund revenues in non-Federal Government debt instrument index funds (S. 1730), S2114 [14MR], S3976 [3MY]

Veterans: eliminate phase-in period for concurrent receipt of military retired pay with service-connected disability benefits for the severely disabled, S6359 [22JN]

———expand and enhance health care, mental health, transition, and disability benefits, S6594 [28JN]

———expand and enhance health care, mental health, transition, and disability benefits (S. 13), S6526 [27JN]

———expand eligibility for concurrent receipt of combat-related compensation with service-connected disability benefits (S. 2385), S1894 [8MR]

———health care funding, S2075-S2083, S2094, S2095 [14MR]

———health care funding through repeal of certain tax breaks, S1090-S1094 [13FE]

———increase maximum coverage under the Servicemembers' Group Life Insurance and Veterans' Group Life Insurance programs (S. 1235), S5285-S5295 [25MY]

Reports filed

Clarify Tax Treatment of Self-Employment for Purposes of the Limitation on State Taxation of Retirement Income: Committee on the Judiciary (House) (H.R. 4019) (H. Rept. 109-542), H4914 [29JN]

Consideration of H.R. 5638, Permanent Estate Tax Relief Act: Committee on Rules (House) (H. Res. 885) (H. Rept. 109-517), H4423 [21JN]

Health Insurance Marketplace Modernization and Affordability Act: Committee on Health, Education, Labor, and Pensions (Senate) (S. 1955), S3703 [27AP]

Participation of Judicial Branch Employees in the Federal Leave Transfer Program for Disasters and Emergencies: Committee on Government Reform (House) (S. 1736) (H. Rept. 109-449), H1979 [2MY]

Protocol Amending Tax Convention on Inheritances With France: Committee on Foreign Relations (Senate) (Exec. Rept. 109-11), S2415 [27MR]

Protocol Amending Tax Convention With France: Committee on Foreign Relations (Senate) (Exec. Rept. 109-9), S2415 [27MR]

Protocol Amending Tax Convention With Sweden: Committee on Foreign Relations (Senate) (Exec. Rept. 109-12), S2415 [27MR]

Provide Federal Attorneys Compensatory Time Off for Travel: Committee on Government Reform (House) (H.R. 4057) (H. Rept. 109-390), H971 [14MR]

Repeal Certain Virgin Islands Tax Laws: Committee on Energy and Natural Resources (Senate) (S. 1829) (S. Rept. 109-236), S3419 [24AP]

Tax Convention With Bangladesh: Committee on Foreign Relations (Senate) (Exec. Rept. 109-10), S2415 [27MR]

Veterans' Compensation Cost-of-Living Adjustment Act: Committee on Veterans' Affairs (House) (H.R. 4843) (H. Rept. 109-521), H4519 [22JN]

Resolutions of ratification

Protocol Amending Tax Convention on Inheritances With France, S2415 [27MR], S2696 [31MR]

Protocol Amending Tax Convention With France, S2415 [27MR], S2696 [31MR]

Protocol Amending Tax Convention With Sweden, S2415 [27MR], S2696 [31MR]

Tax Convention With Bangladesh, S2415 [27MR], S2696 [31MR]

Rulings of the Chair

Minimum wage: level, H4685 [28JN]

Statements

Belated Thank You to the Merchant Mariners of World War II Act: Senator Craig, E113 [8FE]

Does Immigration Help or Hurt Less-Educated Americans?: Harry J. Holzer, S4595 [16MY]

Increase in Advance Appropriations Allowance for Health, Education and Training, and Low-Income Programs: Senator Specter, S2098 [14MR]

New Immigration and the New U.S. Economy: Richard B. Freeman, S4595 [16MY]

Summaries

Genetically Engineered Crop and Animal Farmer Protection Act (H.R. 5266), E687 [2MY]

Protecting America's Competitive Edge (PACE) Act, S278 [30JA]

Tables

Tabulation of capital gains taxed at 5% and 15% rates, S4439 [11MY]

Tax Increase Prevention and Reconciliation Act (H.R. 4297): individual savings, H2462 [10MY]

Testimonies

Delphi Corp., Bankruptcy Filing Impact on Employee Pensions: Steve Grandstaff, UAW Local 651, E711 [3MY]

Denial of Overtime Pay: Luis Bolanos, E1322 [29JN]

Impact of Illegal Immigration on U.S. Workforce: Dan Siciliano, S4593-S4595 [16MY]

Impact of the Delphi Corp., Bankruptcy Filing: Steve Grandstaff, UAW Local 651, E563 [7AP]

Manufacturing Jobs Loss: Charles McCray, E543 [6AP]

———Patricia Neal, E543 [6AP]

———Sherry Lowell, E543 [6AP]

Texts of

H. Res. 803, concur in Senate amendment to H.R. 1499, Heroes Earned Retirement Opportunities Act, H2193 [9MY]

H. Res. 885, consideration of H.R. 5638, Permanent Estate Tax Relief Act, H4427 [22JN]

H.R. 27, strengthen career centers, provide effective governance arrangements, promote access to employment, training, and youth services, and improve performance accountability, S7220-S7257 [29JN]

H.R. 4057, provide Federal attorneys compensatory time off for travel, H1144 [28MR]

H.R. 4843, Veterans' Compensation Cost-of-Living Adjustment Act, H4528 [26JN]

H.R. 5449, modify bargaining requirements for proposed changes to the FAA personnel management system, H3394 [6JN]

H.R. 5638, Permanent Estate Tax Relief Act, H4445, H4446-H4448 [22JN]

S. 1235, Veterans' Housing Opportunity and Benefits Improvement Act, S5285-S5291 [25MY], H2970-H2976 [22MY]

S. 1736, provide for participation of judicial branch employees in the Federal leave transfer program for disasters and emergencies, H2983 [22MY]

S. 1955, Health Insurance Marketplace Modernization and Affordability Act, S4277-S4285 [10MY]

S. 2120, Milk Regulatory Equity Act, H1149 [28MR]

S. 2193, establish fairness in the tax treatment of certain pension plans maintained by churches, S135 [25JA]

S. 2199, Protecting America's Competitive Edge Through Tax Incentives (PACE-Finance) Act, S224 [26JA]

S. 2262, prevent disbursement of pay to Members of Congress after October 1 of any fiscal year in which all appropriations acts are not passed by Congress, S979 [9FE]

S. 2272, Youth Exchange Support Act, S1072 [10FE]

S. 2276, Federal Judicial Fairness Act, S1074 [10FE]

S. 2287, increase and make permanent the expensing of certain depreciable business assets, S1354 [15FE]

S. 2385, Combat-Related Special Compensation Act, S1895 [8MR]

S. 2449, reduce the age for receipt of military retired pay for non-regular service, S2338 [16MR]

S. 2457, Small Business Health Insurance Relief Act, S2418-S2422 [27MR]

S. 2490, Real Estate Investment Thrift Savings Act, S2732 [3AP]

S. 2494, allow a tax deduction for premiums for high deductible health plans and a credit for certain employment taxes paid with respect to premiums for such plans and contributions to health savings accounts, S2732 [3AP]

S. 2498, prohibit tax return preparers from requesting taxpayer consent to disclose or use return information, S2801 [4AP]

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

S. 2562, Veterans' Compensation Cost-of-Living Adjustment Act, S3219 [6AP]

S. 2635, Bicycle Commuters Benefits Act, S3426 [24AP]

S. 2694, Veterans' Choice of Representation Act, S3897 [2MY]

S. 2789, Rural Physicians Relief Act, S4472 [11MY]

S. 2815, Commission on Economic Indicators Act, S4623 [16MY]

S. 2821, Withholding Tax Relief Act, S4698 [17MY]

S. 2826, extend and expand relief from the alternative minimum tax and repeal the extension of the lower rates for capital gains and dividends, S4701 [17MY]

S. 2913, Small Business Efficiency Act, S4837-S4839 [19MY]

S. 2919, PBGC Confirmation Act, S4893 [22MY]

S. 3422, tax treatment of income received in connection with litigation concerning the Exxon Valdez (vessel) oil spill, S5494 [6JN]

S. 3491, Securing America's Future Economy (SAFE) Commission Act, S5719-S5721 [12JN]

S. 3492, Federal Workforce Performance Appraisal and Management Improvement Act, S5782-S5785 [13JN]

S. 3586, repeal dollar limitation on contributions to funeral trusts, S6584 [27JN]

S. Res. 363, Go Direct Month, S453, S459 [1FE]

S. Res. 479, support goals and ideals of National Child Care Worthy Wage Day, S4555, S4567 [15MY]