TAXATION

Amendments

Armed Forces: allow deduction for members serving in a combat zone for contributions to individual retirement plans even if the compensation on which contributions are based is excluded from gross income (H.R. 1499), S4815 [18MY]

Budget: reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), S454, S456, S457, S458 [1FE], S473, S488, S490, S492, S493, S495, S496, S516, S517, S530, S572, S608, S609, S644, S645, S647, S649, S650, S651, S663, S664, S665, S666, S677, S678, S679, S680, S681 [2FE]

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

Families and domestic relations: increase exclusion equivalent of the unified credit allowed against the estate tax and establish a flat estate tax rate (H.R. 5638), H4446 [22JN]

———increase exclusion equivalent of the unified credit allowed against the estate tax and establish a flat estate tax rate (H.R. 5638), consideration (H. Res. 885), H4432 [22JN]

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

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]

Analyses

HSA Improvement and Expansion Act (S. 3585), S6583 [27JN]

Appointments

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

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

———H.R. 4297, Tax Relief Extension Reconciliation Act, S1139 [14FE], H196 [8FE]

Articles and editorials

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

Bankrupted by Voodoo Economics, H2876 [18MY]

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

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

Estate Tax Lunacy, E1083 [8JN]

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]

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

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

Janet Spragens, 62—Law Professor Set Up Tax Clinic To Aid Poor, S1534 [28FE]

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

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

Playing Fair on Taxes, S5683 [9JN]

Soft Money Boomerang, H1525 [5AP]

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

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

Taxes Everlasting, S5612 [8JN]

U.S. Budget Cuts Worry Hospitals, E135 [14FE]

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

Where's the Sacrifice, H2896 [19MY]

Bills and resolutions

Agriculture: 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]

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

———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]

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

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

———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]

———deduction for members 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]

———expand combat zone tax exclusion 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]

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

Aroostook County, ME: modify empowerment zone boundaries (see S. 2596), S3378 [7AP]

Aviation: suspend excise tax on fuel used in commercial aviation (see H.R. 5702), H4794 [28JN]

Budget: provide for expedited consideration of certain proposed cancellations of appropriations, new direct spending, and limited tax benefits (see S. 2372), S1790 [6MR]

———provide for expedited consideration of certain proposed rescissions of budget authority, promote fiscal responsibility, reinstate pay-as-you-go rules, and use reconciliation procedures responsibly (see H.R. 5667), H4423 [21JN]

———reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), consideration of conference report (see H. Res. 805), H2337 [9MY]

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

———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]

———encourage use of corrosion prevention and mitigation measures in the construction and maintenance of business property (see H.R. 4913), H866 [9MR]

———impose a temporary oil profit fee and use proceeds to provide a Strategic Energy Fund and expand certain energy tax incentives (see S. 2993), S4967 [23MY]

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

———permit startup partnerships and S corporations to elect taxable years other than required years (see S. 2462), S2467 [28MR]

———provide a temporary minimum standard mileage rate for computing the deductible costs of operating a vehicle for business purposes (see H.R. 5583), H3787 [12JN]

———provide that oil and gas companies will not be eligible for effective rate reductions enacted for domestic manufacturers (see S. 2672), S3704 [27AP] (see H.R. 5218), H1915 [27AP]

———reduce certain tax benefits allowable to profitable large corporations which make certain workforce reductions (see H.R. 5378), H2585 [11MY]

———repeal the transition and grandfather provisions relating to foreign sales corporations and extraterritorial income (see H.R. 4909), H790 [8MR]

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

Catastrophe Savings Accounts: establish (see S. 3115), S5227 [25MY] (see H.R. 4836), H508 [1MR]

Charities: allow a credit for contributions to charities providing assistance for health insurance premiums and drug copayments to transition the uninsured and Medicaid patients into private insurance (see H.R. 5613), H4008 [14JN]

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

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

———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]

Coal: facilitate and expedite direct refunds to coal producers and exporters of the excise tax imposed on coal exported from the U.S. (see S. 2884), S4835 [19MY] (see H.R. 5097), H1561 [5AP]

Community development: extend and expand benefits for businesses operating in empowerment zones, enterprise communities, or renewal communities (see H.R. 5660), H4423 [21JN]

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

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

Conservation of energy: allow a credit to homeowners for Energy Star qualified homes (see H.R. 4856), H564 [2MR]

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

———provide economic incentives for the preservation of open space and conservation of natural resources (see S. 2187), S123 [25JA] (see S. 3603), S6786 [29JN]

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

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

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

Courts: allow an offset against income tax refunds to pay for State judicial debts that are past due (see S. 3512), S5874 [14JN]

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

———provide that the Tax Court may review claims for equitable innocent spouse relief and suspend the running on the period of limitations while such claims are pending (see S. 3523), S5950 [15JN]

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

Dept. of Energy: establish the Advanced Research Projects Administration-Energy (see S. 2398), S1965 [9MR]

District of Columbia: replace expired tax benefits for the District of Columbia Enterprise Zone (see H.R. 5186), H1741 [25AP]

Ecology and environment: extend financing of the Superfund program by reinstating certain excise taxes (see S. 3503), S5779 [13JN]

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

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

———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]

Education: allow a business tax credit for contributions to education scholarship organizations (see H.R. 4834), H508 [1MR]

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

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

———expand deductions allowed for education-related expenses and allow an earned tuition credit for qualified tuition and related expenses (see H.R. 5407), H2705 (see H.R. 5407), H2757 [17MY]

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

———extend and expand the deduction for tuition and related expenses for higher education and reduce the maximum interest rate allowable on student loans (see H.R. 5098), H1562 [5AP]

———improve and expand education savings accounts (see H.R. 5314), H2337 [9MY]

———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]

———make college more afffordable, fulfill commitments to fully fund certain education programs, and reject proposed education budget cuts (see S. Res. 395), S1965 [9MR]

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

Electric power: extend credit for electricity produced from certain renewable resources (see H.R. 5010), H1129 [16MR]

———provide credits for the installation of certain wind energy property (see H.R. 4716), H223 [8FE]

Electronic commerce: make permanent the moratorium on the taxation of Internet and interactive computer service commerce (see H.R. 4862), H564 [2MR] (see H.R. 5422), H2832 (see H.R. 5422), H2890 [18MY]

Employment: allow self-employed individuals to deduct health insurance costs in computing self-employment taxes (see H.R. 4961), H1059 [15MR]

Energy Policy Act: repeal certain tax provisions (see H.R. 5226), H1915 [27AP]

———repeal fossil fuel energy tax incentives (see S. 2790), S4469 [11MY]

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

Families and domestic relations: eliminate income threshold for of 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]

———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]

———increase exclusion equivalent of the unified credit allowed against the estate tax and establish a flat estate tax rate (see H.R. 5638), H4220 [19JN]

———increase exclusion equivalent of the unified credit allowed against the estate tax and establish a flat estate tax rate (H.R. 5638), consideration (see H. Res. 885), H4423 [21JN]

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

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

———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]

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

Federal-State relations: constitutional amendment to limit power of Federal courts to force a State or local government to levy or increase taxes (see H.J. Res. 84), H1916 [27AP]

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

Forests: implement hazardous fuels reduction projects in Colorado, extend stewardship contracts, and extend tax credits for electricity produced from biomass (see H.R. 5756), H5046 [11JY]

Funeral trusts: repeal dollar limitation on contributions (see S. 3586), S6560 [27JN]

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

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

Health: 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]

———establish national health information exchange network, encourage creation and use of secure and portable electronic health records, and provide tax incentives to promote participation (see S. 3454), S5490 [6JN] (see H.R. 5559), H3641 [8JN]

———expand use of health savings accounts for the payment of health insurance premiums for high deductible health plans purchased in the individual market (see S. 2549, 2554), S2901 [5AP] (see H.R. 5586), H3787 [12JN]

———expand use of health savings accounts to include health insurance payments and increase limits for contributions to, and allow rollover of certain unused funds into, health savings accounts (see S. 3488), S5683 [9JN]

———provide a credit to employers for employee catastrophic health care costs and to health insurance companies for insurer catastrophic health care costs (see S. 2558), S3211 [6AP]

———provide funding and incentives for caregiver support and long-term care assistance (see S. 2244), S510 [2FE]

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

———treat certain amounts paid for exercise equipment and physical fitness programs as amounts paid for medical care (see H.R. 5479), H3306 (see H.R. 5479), H3359 [25MY]

Health care professionals: treatment of certain gifts and benefits provided to physicians by prescription drug manufacturers (see H.R. 4706), H160 [7FE]

Health care providers: allow medical care providers a credit for uncompensated emergency medical care and to allow hospitals a deduction for such care (see H.R. 4872), H565 [2MR]

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

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

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

———provide an incentive to preserve affordable housing in multifamily housing units which are sold or exchanged (see S. 3616), S6786 [29JN]

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

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

Income: 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 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]

Insurance: 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 a refundable credit to subsidize the cost of COBRA continuation coverage for certain individuals (see S. 2270), S979 [9FE]

———creation of protection funds by property and casualty insurance companies for the payment of policyholders' claims arising from future catastrophic events (see S. 3116), S5227 [25MY]

———improve and expand availability of health savings accounts (see S. 3585), S6560 [27JN] (see H.R. 5743), H4916 [29JN]

———increase contribution limits for health savings accounts (see S. 2424), S2202 [15MR]

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

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

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

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

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

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

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

Iraq: 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]

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

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

Mining and mineral resources: provide tax relief to promote investments in mine safety (see H.R. 4835), H508 [1MR]

Motor vehicles: allow the allocation of the alternative fuel vehicle refueling property credit to patrons of agricultural cooperatives (see S. 3600), S6786 [29JN]

———encourage use of alternative fuel vehicles (see H.R. 5251), H1916 [27AP]

———exclude from gross income mileage reimbursements to volunteer emergency medical responders and firefighters and increase the mileage allowance for contributions to volunteer fire departments (see H.R. 5693), H4794 [28JN]

———exempt passenger vehicles eligible for the alternative motor vehicle credit and the credit for qualified electric vehicles from the limitation on depreciation for luxury automobiles (see S. 2345), S1579 [1MR]

———include heavier vehicles and sport utility vehicles in the limitations on the depreciation of certain luxury automobiles and to impose the gas guzzler tax on such vehicles (see H.R. 5579), H3723 [9JN]

———increase credits for certain alternative motor vehicles assembled in the U.S. (see H.R. 5239), H1916 [27AP]

———provide a credit for manufacture of flexible fuel motor vehicles and extend and increase the credit for alternative fuel refueling property (see S. 2816), S4617 [16MY]

———provide a credit for the purchase of qualified flexible fuel motor vehicles (see H.R. 5703), H4794 [28JN]

———provide a highway fuel tax holiday funded by the repeal of certain production incentives (see H.R. 5285), H2101 [3MY]

———reduce Federal excise tax on highway motor fuels when the weekly U.S. retail gasoline price, regular grade, is over a certain dollar amount per gallon (see H.R. 5240), H1916 [27AP]

———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]

Native Americans: treatment of Indian tribal governments relative to issuance of tax-exempt governmental bonds (see S. 3567), S6492 [26JN]

Natural gas: provide a credit proportional to the number of million British thermal units of natural gas produced by a high Btu fuel facility (see H.R. 5027), H1196 [28MR]

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

Pensions: eliminate income limitation on conversions from traditional individual retirement accounts to Roth individual retirement accounts, S4417 [11MY]

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

———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 access to pension plans and other retirement savings vehicles (see S. 2431), S2312 [16MR]

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

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

———repeal certain benefits relative to oil and gas well intangible drilling and development costs, S1105, S1106 [13FE]

———repeal oil industry subsidies (see H.R. 5234), H1915 [27AP]

Pharmaceuticals: expand human clinical trials qualifying for the orphan drug tax credit (see H.R. 5080), H1452 [4AP]

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]

Power resources: allow a tax credit for the purchase of idling reduction systems for diesel-powered on-highway vehicles (see H.R. 4672), H24 [31JA]

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

———establish a program to provide reimbursement for the installation of alternative energy refueling systems (see S. 2613, 2614), S3378 [7AP] (see H.R. 5346), H2502 [10MY]

———extend certain energy tax credits (see H.R. 5296), H2173 [4MY]

———extend certain energy tax incentives (see S. 2401), S2027 [13MR]

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

———extend the investment tax credit relative to solar energy property and qualified fuel cell property (see S. 2677), S3704 [27AP] (see H.R. 5206), H1851 [26AP]

———facilitate increased use of alternative fuels for motor vehicles (see S. 2680), S3704 [27AP]

———improve and extend certain energy-related tax incentives (see S. 3628), S6787 [29JN]

———increase certain alternative fuel and vehicle tax incentives and eliminate certain tax incentives for major integrated oil companies (see S. 2689), S3801 [1MY]

———increase incentives for E-85 fuel vehicle refueling property (see H.R. 5317), H2338 [9MY]

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

———make permanent certain tax incentives for alternative energy and accelerate the use of renewable fuels (see H.R. 5208), H1852 [26AP]

———make permanent certain tax incentives for ethanol and biodiesel used as a fuel (see H.R. 5650), H4327 [20JN]

———promote investment in energy independence through coal to liquid technology, biomass, and oil shale (see H.R. 5653), H4327 [20JN]

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

———provide a refundable credit for certain home energy costs (see H.R. 4729), H224 [8FE]

———provide incentives to promote energy production and conservation (see S. 2748), S4051 [4MY]

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

———reduce Federal fuel tax through suspension of royalty relief for oil production and certain energy production tax incentives (see S. 2673), S3704 [27AP]

———restore fairness in the provision of incentives for oil and gas production (see S. 2670), S3703 [27AP] (see H.R. 5300), H2173 [4MY]

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

———suspend Federal highway fuels tax and authorize the leasing, development, production, and transportation of oil and gas in and from the Coastal Plain of Alaska (see H.R. 5462), H3137 [23MY]

———suspend highway fuels taxes and provide for suspension of royalty relief (see H.R. 5302), H2173 [4MY]

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

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

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

Public utilities: permit issuance of tax-exempt bonds for certain air and water pollution control facilities (see H.R. 4918), H866 [9MR]

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

Research: modernize treatment of biomedical research corporations (see H.R. 5115), H1676 [6AP]

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

Rural areas: reward the hard work and risk of individuals who live in and help preserve small, rural towns (see H.R. 5380), H2585 [11MY]

Safe, Accountable, Flexible, Efficient Transportation Equity Act—A Legacy for Users: temporarily suspend revised tax treatment of kerosene for use in aviation (see S. 2666), S3703 [27AP]

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

———provide a source for payments to States and counties under the Secure Rural Schools and Community Self-Determination Act (see S. 2485), S2603 [30MR]

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

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

Securities: allow bonds guaranteed by Federal home loan banks to be treated as tax exempt bonds (see H.R. 5177), H1741 [25AP]

———creation of a new class of bonds for new school construction (see H.R. 4945), H972 [14MR]

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

Ships and vessels: provide a deduction for the provision of boating safety equipment (see H.R. 5274), H1980 [2MY]

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

———allow a credit to qualified small employers who create new jobs (see H.R. 5146), H1678 [6AP]

———expand expensing (see H.R. 4790), H388 [16FE]

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

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

States: authorize taxing and spending for highway and mass transit programs (see S. 2512), S2901 [5AP] (see H.R. 5205), H1851 [26AP]

Teleworking: allow income credit for expenses (see H.R. 5154), H1678 [6AP]

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

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

U.N.: withhold U.S. contributions pending certification that the U.N. is not engaged in global taxation schemes (see S. 3633), S7331 [11JY]

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

———add papillomavirus vaccines to the list of taxable vaccines (see H.R. 5495), H3307 (see H.R. 5495), H3359 [25MY]

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

———extend period of limitation to file claims for refunds on account of disability determinations by the Dept. of Veterans Affairs (see S. 2503), S2799 [4AP] (see H.R. 4727), H224 [8FE]

Volunteer firefighters: allow a credit (see H.R. 5355), H2584 [11MY]

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]

Conference reports

Tax Increase Prevention and Reconciliation Act (H.R. 4297), H2209-H2299 [9MY]

Descriptions

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

Letters

College access and job training programs funding through closing certain tax loopholes: Alisa Abadinsky, Coalition of Higher Education Assistance Organizations, S2093 [14MR]

———Andy Van Kleunen, Workforce Alliance, S2092 [14MR]

———Cyndy Littlefield, Association of Jesuit Colleges & Universities, S2092 [14MR]

———Diane Shust and Randall Moody, National Education Association, S2182 [15MR]

———George R. Boggs, American Association of Community Colleges, S2183 [15MR]

———Hector Garza, National Council for Community and Education Partnerships, S2183 [15MR]

———Joyce Smith, National Association for College Admission Counseling, S2183 [15MR]

———Kimberly A. Green, National Association of State Directors of Career Technical Education Consortium, S2183 [15MR]

———Luke Swarthout, State PIRGs' Higher Education Project, and Jasmine Harris, U.S. Student Association, S2093 [14MR]

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]

Democratic Party national agenda: several Senators, S6594 [28JN]

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]

Environmental and natural resources programs funding: several environmental organizations, S2256 [16MR]

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]

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]

Research and development tax credit extension: R&D Credit Coalition, S1111 [13FE]

Student financial aid programs funding: David Ward and David Warren, Student Aid Alliance, S2092 [14MR]

———Mimi Lufkin, National Alliance for Partnerships in Equity, S2093 [14MR]

Veterans health care funding: Steve Robertson, American Legion, S1090 [13FE]

Lists

Organizations supporting Kennedy amendment to S. Con. Res. 83, setting forth the Federal budget for 2006-2011, on college access and job training programs funding, S2067 [14MR]

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]

Messages

Budget of the U.S. Government for Fiscal Year 2007: President Bush, S724 [6FE], H158 [7FE]

State of the Union: President Bush, S366-S370 [31JA]

Motions

Budget: reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), S473, S489, S491, S492, S493, S495, S496 [2FE], S1083, S1090, S1094, S1105, S1107, S1111, S1113, S1115, S1116, S1117, S1118, S1119 [13FE], H185 [8FE], H1051 [15MR], H1163 [28MR], H1283 [29MR], H1420 [4AP], H1530 [5AP], H1609 [6AP], H1813 [26AP], H1952 [2MY], H2066 [3MY]

———reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), conference report, H2465 [10MY]

Families and domestic relations: increase exclusion equivalent of the unified credit allowed against the estate tax and establish a flat estate tax rate (H.R. 5638), H4461, H4462, H4464 [22JN]

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

Outlines

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

Papers

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

Remarks in House

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

———repeal (H.R. 1186), H439 [28FE]

Armed Forces: allow deduction for members serving in a combat zone for contributions to individual retirement plans even if the compensation on which contributions are based is excluded from gross income (H.R. 1499), H2186 [9MY]

———deduction for members 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 (H. Res. 803), H2193, H2194 [9MY]

BLM: payment in lieu of taxes program funding, H2808, H2809 [18MY]

———provide permanent funding for the payment in lieu of taxes program (H.R. 788), H2808 [18MY]

Budget: allocation of funds, H441 [28FE], H549-H558 [2MR], H650 [8MR], H793, H794 [9MR], H1957-H1963 [2MY], H3716-H3721 [9JN], H3775 [12JN]

———deficit, H793, H794 [9MR], H1284-H1289 [29MR], H1609-H1615 [6AP], H1725 [25AP], H2330-H2333 [9MY], H4392, H4395 [21JN], H4506 [22JN], H5100, H5101 [12JY]

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

———provide for expedited consideration of certain proposed rescissions of budget authority, promote fiscal responsibility, reinstate pay-as-you-go rules, and use reconciliation procedures responsibly (H.R. 5667), H4440 [22JN], E1246 [21JN]

———reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), H185 [8FE], H543 [2MR], H1952 [2MY], H2158 [4MY]

———reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), conference report, H2342, H2343, H2344, H2453-H2466 [10MY], H2507, H2556, H2559 [11MY], H3022, H3024, H3131, H3132, H3134, H3135 [23MY], H3347 [25MY], H3647 [9JN], H4214 [19JN], E803 [11MY], E813, E814, E821 [12MY], E953 [24MY]

———reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), consideration of conference report (H. Res. 805), H2354-H2360 [10MY]

———reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), motion to instruct conferees, H185-H192 [8FE], H941 [14MR], H1051-H1055 [15MR], H1163 [28MR], H1284-H1289 [29MR], H1420 [4AP], H1530 [5AP], H1609-H1615 [6AP], H1705 [25AP], H1813-H1819 [26AP], H2066-H2071 [3MY], E531 [6AP]

———reinstate pay-as-you-go requirement, H213, H214, H216 [8FE], H248, H252, H264 [14FE], H328 [15FE], H436 [28FE], H497, H498 [1MR], H556 [2MR], H623, H627 [7MR], H1051-H1055 [15MR], H1174, H1176, H1178, H1184 [28MR], H1371 [30MR], H1429, H1430, H1443, H1444 [4AP], H1551, H1554 [5AP], H1568, H1572, H1585, H1674 [6AP], H1837, H1838 [26AP], H1967 [2MY], H2463, H2491 [10MY], H2576-H2580 [11MY], H2696-H2700, H2741, H2743, H2746, H2752 [17MY], H3347 [25MY], H4212 [19JN], H4226 [20JN], H4390, H4395 [21JN], H4475, H4478, H4507 [22JN], H4901 [29JN], H5019, H5021, H5032 [11JY], H5115 [12JY], E877 [18MY]

Bush, President: evaluation of economic policies, H216, H217 [8FE], H248-H253 [14FE], H324-H330 [15FE], H1204 [29MR], H1551 [5AP], H2106 [4MY], H4391, H4392 [21JN], H4965, H4968 [11JY], H5100 [12JY]

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

———repeal the transition and grandfather provisions relating to foreign sales corporations and extraterritorial income (H.R. 4909), E313 [8MR]

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

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

Congress: accomplishments of the 109th Congress, H3343, H3346-H3348 [25MY]

Congressional Black Caucus: budget priorities, H2721-H2730 [17MY]

Conservation of energy: allow a credit to homeowners for Energy Star qualified homes (H.R. 4856), H648 [8MR]

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

———environmental and natural resources programs funding, H1599, H1600 [6AP]

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

Democratic Party: national agenda, H481 [1MR], H1369-H1374 [30MR], H1747, H1841 [26AP], H3136 [23MY], H3772-H3777 [12JN], H3801 [13JN], H4177, H4181-H4187 [16JN], H4332, H4375, H4390-H4394 [21JN], H4507-H4510 [22JN], H4947, H4948, H4953, H4954 [10JY], H5030-H5036 [11JY], H5112-H5118 [12JY]

Depts. of Defense, Veterans Affairs, and related agencies: establish offsets for funding for military construction, quality of life functions, and veterans' services through reductions in tax cuts, H2931 [19MY]

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]

Diseases: improve preparation for an influenza pandemic, including an avian influenza pandemic, H1984, H1988 [3MY], H3708 [9JN], E812 [12MY]

District of Columbia: replace expired tax benefits for the District of Columbia Enterprise Zone (H.R. 5186), E592 [25AP]

Domestic policy: national objectives priority assignments, H2330-H2335 [9MY]

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, H336 [16FE], H456, H457 [1MR], H511, H512 [2MR], H620 [7MR], H977 [15MR], H1366 [30MR], H1400 [4AP], H1578, H1586, H1590 [6AP], H2457-H2459 [10MY], H3234 [25MY], H3647 [9JN], H4177 [16JN], H4534-H4537 [26JN], H4676-H4678 [27JN]

———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]

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

———national objectives priority assignments, H146, H147, H149-H151 [1FE], H1829 [26AP], H3773, H3774 [12JN], H3803 [13JN], H3980 [14JN]

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

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

———improve and expand education savings accounts (H.R. 5314), H2313, H2314 [9MY]

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

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

Families and domestic relations: eliminate income threshold for of 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]

———increase exclusion equivalent of the unified credit allowed against the estate tax and establish a flat estate tax rate (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 establish a flat estate tax rate (H.R. 5638), consideration (H. Res. 885), H4427-H4433 [22JN]

———increase exclusion equivalent of the unified credit allowed against the estate tax and establish a flat estate tax rate (H.R. 5638), motion to recommit, H4462, H4465 [22JN]

———increase exclusion equivalent of the unified credit allowed against the estate tax and establish a flat estate tax rate (H.R. 5638), question of consideration, H4444 [22JN]

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

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

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

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

———establish national health information exchange network, encourage creation and use of secure and portable electronic health records, and provide tax incentives to promote participation (H.R. 5559), H4014 [15JN]

———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]

———national policy to provide health care and reform insurance procedures, H1382-H1387 [30MR], H1843-H1849 [26AP]

Health care professionals: treatment of certain gifts and benefits provided to physicians by prescription drug manufacturers (H.R. 4706), E76 [7FE]

Health care providers: allow medical care providers a credit for uncompensated emergency medical care and to allow hospitals a deduction for such care (H.R. 4872), E257 [2MR]

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

Hurricanes: establish offsets for funding for relief for States impacted by hurricanes, H50 [1FE]

Income: 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]

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

———health savings accounts, H259 [14FE], H304 [15FE], H373 [16FE], H457 [1MR], H609, H611, H612 [7MR], H1382 [30MR], H2085 [3MY]

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

Investments: 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]

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

———prohibit private tax collection contracts, H1550 [5AP]

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

Lumber industry: allow deduction for qualified timber gains, H4457 [22JN]

Medicaid: State funding for disproportionate share hospitals, H60 [1FE]

Motor vehicles: include heavier vehicles and sport utility vehicles in the limitations on the depreciation of certain luxury automobiles and to impose the gas guzzler tax on such vehicles (H.R. 5579), E1104 [9JN]

National objectives: priority assignments, H4905 [29JN]

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

Pensions: 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]

Petroleum: close certain tax loopholes for large integrated oil companies, H1813-H1819 [26AP], H2066-H2071 [3MY], H2488, H2490 [10MY]

———repeal oil industry subsidies, H2344 [10MY], H3131-H3134 [23MY]

———suspend Federal gas tax throughout the summer driving season, H1956 [2MY], H1986 [3MY]

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]

Power resources: enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), conference report, H1709, H1718, H1723, H1727 [25AP], H1842 [26AP], E51 [1FE]

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

———impose windfall profit tax on crude oil and ease gas prices for consumers, H1719 [25AP], H1986 [3MY], H2874 [18MY]

———impose windfall profit tax on crude oil and rebate the tax collected back to consumers, H1683, H1684, H1733-H1737 [25AP]

———impose windfall profit tax on oil and natural gas, allow tax credit for purchases of fuel-efficient passenger vehicles, and provide grants for mass transit (H.R. 2070), H1746 [26AP]

———increase incentives for E-85 fuel vehicle refueling property (H.R. 5317), H3249 [25MY]

———make permanent certain tax incentives for ethanol and biodiesel used as a fuel (H.R. 5650), E1228 [21JN]

———national energy policy, H2346 [10MY]

———repeal certain oil and gas subsidies, H1984 [3MY]

———repeal certain oil and gas subsidies and appropriate the proceeds to double certain alternative energy incentives (H.R. 4623), H1956 [2MY]

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

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

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]

Republican Party: national agenda, H306-H312 [15FE], H602, H618-H621 [7MR], H779 [8MR], H1066 [16MR], H1200 [29MR], H1543-H1549 [5AP], H1629, H1674 [6AP], H1733 [25AP], H1838-H1842 [26AP], H2163 [4MY], H2485-H2487, H2489, H2491 [10MY], H3134, H3135 [23MY], H4185-H4187 [16JN], H4214-H4216 [19JN], H4332, H4394, H4396 [21JN], H4540 [26JN], H4799 [29JN]

Revenues: 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]

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

Securities: creation of a new class of bonds for new school construction (H.R. 4945), H941 [14MR]

Small business: allow a credit to qualified small employers who create new jobs (H.R. 5146), E543 [6AP]

———expand expensing, H2105 [4MY]

———expand expensing (H.R. 4790), H1960 [2MY]

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

———promote growth through favorable tax and economic policies, H27 [1FE], H456 [1MR]

Suburban areas: national objectives priority assignments, H4014 [15JN]

Tax Foundation: release of State business tax climate index, H514 [2MR]

Telephones: repeal excise tax on telephone use and other communications services (H.R. 1898), E998 [26MY]

Veterans: extend period of limitation to file claims for refunds on account of disability determinations by the Dept. of Veterans Affairs (H.R. 4727), E119 [8FE]

———health care funding through repeal of certain tax breaks, H2922, H2925 [19MY]

Walker, Mike: Tennessee City Management Association City Manager of the Year award recipient, E293 [7MR]

Remarks in Senate

Alcoholic beverages: treatment of beer (S. 722), S4208 [9MY]

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

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

———provide relief, 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]

Appropriations: close certain tax loopholes to offset defense spending in supplemental appropriations, S3683 [27AP]

Armed Forces: allow deduction for members serving in a combat zone for contributions to individual retirement plans even if the compensation on which contributions are based is excluded from gross income (H.R. 1499), S4815, S4816 [18MY]

———military equipment funding through repeal of certain tax breaks, S427-S429 [1FE], S495, S496 [2FE], S1094-S1096 [13FE], S1138 [14FE]

Aroostook County, ME: modify empowerment zone boundaries (S. 2596), S3380, S3381 [7AP]

Aviation: eliminate tax increase on airline passengers and increase funding for commercial aviation security, S2231, S2256 [16MR]

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

Budget: allocation of funds, S1060-S1064 [10FE], S3973-S3977 [3MY], S5835 [14JN], S6602-S6604, S6606-S6609 [28JN]

———deficit, S1118 [13FE], S1139 [14FE], S1988-S1994 [13MR], S2159-S2165 [15MR], S4404, S4410, S4413, S4416, S4417, S4424, S4425 [11MY], S5758 [13JN]

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

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

———provide for expedited consideration of certain proposed cancellations of appropriations, new direct spending, and limited tax benefits (S. 2372), S1796 [6MR]

———reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), S387, S392-S436 [1FE], S466-S502 [2FE], S855 [8FE], S1078-S1083, S1107, S1108, S1112 [13FE], S1135-S1140 [14FE]

———reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), conference report, S4382 [10MY], S4386, S4416-S4425, S4428-S4446, S4463 [11MY], S4523 [12MY], S4689 [17MY], S4844 [19MY]

———reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), conference report—unanimous-consent agreement, S4327 [10MY]

———reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), motion to instruct conferees, S1083-S1096, S1105-S1121 [13FE], S1136-S1139 [14FE]

———reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), unanimous-consent agreement, S1121 [13FE]

———reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), unanimous-consent request, S487 [2FE]

———reinstate pay-as-you-go requirement, S415 [1FE], S2054-S2062, S2091 [14MR], S2237 [16MR]

Bush, President: evaluation of economic policies, S736-S738 [7FE], S7303 [11JY], S7408 [12JY]

———State of the Union Message, S389 [1FE]

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

———impose a temporary oil profit fee and use proceeds to provide a Strategic Energy Fund and expand certain energy tax incentives (S. 2993), S6593 [28JN]

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

———permit startup partnerships and S corporations to elect taxable years other than required years (S. 2462), S2469 [28MR]

———provide that oil and gas companies will not be eligible for effective rate reductions enacted for domestic manufacturers (S. 2672), S3712 [27AP]

Catastrophe Savings Accounts: establish (S. 3115), S5332 [26MY]

Children and youth: provide health insurance for uninsured children through repealing certain tax breaks, S433 [1FE]

Coal: facilitate and expedite direct refunds to coal producers and exporters of the excise tax imposed on coal exported from the U.S. (S. 2884), S4837 [19MY]

———provide tax incentives to coal industry to make investments in safety equipment, emergency breathing apparatuses, and emergency training, S424 [1FE], S489 [2FE], S1139 [14FE]

Colleges and universities: extend above-the-line deduction for college tuition and fees, S1117 [13FE]

———extend alternative minimum tax relief for college tuition, S1119 [13FE]

Community development: 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]

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

Congress: accomplishments of the 109th Congress, S6599 [28JN]

Conservation of natural resources: environmental and natural resources programs funding, S2233, S2234, S2256, S2257 [16MR]

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

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

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

Corporations: 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]

———repeal tax deferral on income of controlled foreign corporations attributable to imported property, S407-S410 [1FE], S474-S476, S479-S482 [2FE], S2004-S2006 [13MR]

Courts: 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]

———provide that the Tax Court may review claims for equitable innocent spouse relief and suspend the running on the period of limitations while such claims are pending (S. 3523), S5962, S5963 [15JN]

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

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

Democratic Party: national agenda, S6592-S6599 [28JN]

Dept. of Energy: establish the Advanced Research Projects Administration-Energy (S. 2398), S1968 [9MR]

Dept. of the Interior: payment in lieu of taxes program funding, S2232 [16MR]

Diseases: improve preparation for an influenza pandemic, including an avian influenza pandemic, S969 [9FE]

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, S1860 [8MR], S2161, S2164 [15MR], S7289, S7290, S7292, S7293 [11JY]

———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]

———national objectives priority assignments, S6619 [28JN]

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

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

———college access and job training programs funding through closing certain tax loopholes, S2066-S2072, S2092, S2093 [14MR], S2182 [15MR]

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

———provide a refundable credit for certain education expenses (S. 575), S1172 [14FE]

Electronic commerce: make permanent the moratorium on the taxation of Internet and interactive computer service commerce, S1391 [16FE]

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

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

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

———increase exclusion equivalent of the unified credit allowed against the estate tax and establish a flat estate tax rate (H.R. 5638), S6463 [23JN], S6495 [26JN]

———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]

———permanently extend the child tax credit, S485 [2FE]

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

———provide estate tax relief and reform (S. 3626), S6807 [29JN]

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

Firearms: regulate .50 caliber sniper weapons designed for the taking of human life and the destruction of material (S. 935), S506 [2FE]

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

Funeral trusts: repeal dollar limitation on contributions (S. 3586), S6584 [27JN]

Health: 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]

———establish national health information exchange network, encourage creation and use of secure and portable electronic health records, and provide tax incentives to promote participation (S. 3454), S5504 [6JN]

———expand use of health savings accounts for the payment of health insurance premiums for high deductible health plans purchased in the individual market (S. 2554), S3380 [7AP]

———provide funding and incentives for caregiver support and long-term care assistance (S. 2244), S513 [2FE]

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

Housing: provide an incentive to preserve affordable housing in multifamily housing units which are sold or exchanged (S. 3616), S6802, S6803 [29JN]

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

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

———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]

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

Individual retirement accounts: allow tax-free distributions for charitable contributions, S1096 [13FE]

Insurance: 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 refundable credit to subsidize the cost of COBRA continuation coverage for certain individuals (S. 2270), S982 [9FE]

———creation of protection funds by property and casualty insurance companies for the payment of policyholders' claims arising from future catastrophic events (S. 3116), S5332 [26MY]

———health savings accounts, S722 [6FE], S1099 [13FE], S4518 [12MY]

———improve and expand availability of health savings accounts (S. 3585), S6580 [27JN]

———increase contribution limits for health savings accounts (S. 2424), S2206 [15MR]

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

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

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

———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]

Iraq: assessment of war and reconstruction efforts, S5623 [8JN]

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

Mental health: extend provisions requiring parity in the application of certain limits to mental health benefits, S2275 [16MR]

Motor vehicles: allow the allocation of the alternative fuel vehicle refueling property credit to patrons of agricultural cooperatives (S. 3600), S6790 [29JN]

———provide a credit for manufacture of flexible fuel motor vehicles and extend and increase the credit for alternative fuel refueling property (S. 2816), S4624 [16MY]

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

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

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

———increase access to pension plans and other retirement savings vehicles (S. 2431), S2323 [16MR]

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

———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]

Petroleum: reduce price of gasoline through Federal fuel tax suspension, S3486 [25AP]

———repeal oil industry subsidies, S3485, S3486 [25AP], S3530 [26AP], S4438 [11MY], S4830-S4832 [19MY]

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]

Power resources: energy crisis in Western States, S6744 [29JN]

———enhance energy conservation, research, and development and provide for security and diversity in the energy supply (H.R. 6), conference report, S3441 [25AP], S3529-S3532 [26AP], S3769 [1MY]

———establish a program to provide reimbursement for the installation of alternative energy refueling systems, S7385 [12JY]

———establish a program to provide reimbursement for the installation of alternative energy refueling systems (S. 2613), S3489 [25AP], S3637 [27AP]

———establish a program to provide reimbursement for the installation of alternative energy refueling systems (S. 2614), S3387 [7AP]

———extend the investment tax credit relative to solar energy property and qualified fuel cell property (S. 2677), S3699 [27AP]

———impose windfall profit tax on crude oil and rebate the tax collected back to consumers, S3483 [25AP], S3528, S3529 [26AP], S3936 [3MY]

———impose windfall profit tax on crude oil and rebate the tax collected back to consumers (S. 1631), S1346 [15FE], S3785 [1MY]

———impose windfall profit tax on crude oil and use proceeds to provide a consumer rebate, fund LIHEAP, provide incentives for manufacture of energy efficient vehicles, and support funding of highway projects (S. 1981), S3441 [25AP]

———improve and extend certain energy-related tax incentives (S. 3628), S6809 [29JN]

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

———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 incentives to promote energy production and conservation (S. 2748), S4059 [4MY]

———restore fairness in the provision of incentives for oil and gas production (S. 2670), S3712 [27AP]

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

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]

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

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

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

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

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

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

Senate: legislative agenda, S3405-S3408 [24AP]

———legislative priorities, S5446-S5449, S5451 [6JN], 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]

———provide a refundable credit to small businesses for the costs of qualified health insurance, S2248 [16MR]

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

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

Technology: extend the research and development tax credit, S471 [2FE], S1097, S1110-S1112, S1115 [13FE]

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

U.N.: withhold U.S. contributions pending certification that the U.N. is not engaged in global taxation schemes (S. 3633), S7333 [11JY]

Veterans: eligibility for mortgage revenue bond financing, S4444 [11MY]

———extend period of limitation to file claims for refunds on account of disability determinations by the Dept. of Veterans Affairs (S. 2503), S2804 [4AP]

———health care funding, S1116 [13FE]

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

———qualified mortgage bond program expansion, S1113 [13FE]

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 Conference Report on H.R. 4297, Tax Increase Prevention and Reconciliation Act: Committee on Rules (House) (H. Res. 805) (H. Rept. 109-458), H2337 [9MY]

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

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]

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]

Tax Increase Prevention and Reconciliation Act: Committee of Conference (H.R. 4297) (H. Rept. 109-455), H2337 [9MY]

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

Budget: reconciliation of the tax relief provisions of the concurrent resolution (H.R. 4297), S492, S495 [2FE]

Families and domestic relations: increase exclusion equivalent of the unified credit allowed against the estate tax and establish a flat estate tax rate (H.R. 5638), motion to recommit, H4462 [22JN]

Statements

Faith Reflection on the Federal Budget: Interreligious Working Group on Domestic Human Needs, H1574 [6AP]

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

Tax Increase Prevention and Reconciliation Act Conference Report: Senator Grassley, Committee on Finance (Senate), S4394 [11MY]

Taxpayers' Friend Retires: Rudy Boschwitz, S1460 [17FE]

Summaries

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

Tables

Estimated revenue effects of H.R. 4297, Tax Relief Extension Reconciliation Act, S399 [1FE]

Individual income tax returns with modified taxable income—taxable income and tax classified by each rate at which tax was computed and marital status, S1104 [13FE]

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

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

Tax Increase Prevention and Reconciliation Act (H.R. 4297): extraneous provisions, S4412 [11MY]

———individual savings, H2462 [10MY]

———projected revenue effects, S4440 [11MY]

Testimonies

Oil Industry Subsidies: Several Oil Company Executives, S3486 [25AP]

Texts of

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

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

H. Res. 805, consideration of conference report on H.R. 4297, Tax Increase Prevention and Reconciliation Act, H2354 [10MY]

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

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

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

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

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

S. 2345, America's Business Choice Act, S1581 [1MR]

S. 2398, Energy Competitiveness Act, S1969-S1971 [9MR]

S. 2401, Alternative Energy Extender Act, S2035 [13MR]

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

S. 2462, Small Business Tax Flexibility Act, S2470 [28MR]

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. 2596, modify Aroostook County, ME, empowerment zone boundaries, S3381 [7AP]

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

S. 2670, Energy Fairness for America Act, S3712-S3714 [27AP]

S. 2672, Restore a Rational Tax Rate on Petroleum Production Act, S3714 [27AP]

S. 2748, Enhanced Energy Security Tax Incentives Act, S4068-S4072 [4MY]

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

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. 3115, Catastrophe Savings Accounts Act, S5235 [25MY]

S. 3116, Policyholder Disaster Protection Act, S5236 [25MY]

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. 3523, provide that the Tax Court may review claims for equitable innocent spouse relief and suspend the running on the period of limitations while such claims are pending, S5963 [15JN]

S. 3585, HSA Improvement and Expansion Act, S6581-S6583 [27JN]

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

S. Res. 395, American Competitiveness Through Education (ACE) Resolution, S1971 [9MR]