TAXATION

Addresses

Fighting for America's Future: Representative Hoyer, E2028-E2030 [1OC]

Amendments

Alternative minimum tax: provide individuals relief (H.R. 4351), consideration (H. Res. 861), H15333 [12DE]

Disasters: extend tax relief to residents and businesses of an area where a major disaster has been declared due to severe storms and tornadoes (S. 1423), S6903 [24MY]

Electronic commerce: extend moratorium on certain taxes relating to the Internet and electronic commerce (H.R. 3678), S13429 [25OC]

Individual retirement accounts: allow tax-free distributions for charitable contributions (H.R. 1419), S7823 [18JN]

Internal Revenue Code: extend certain expiring provisions (H.R. 3996), S14835, S14858 [6DE], H13434 [9NO], H16889 [19DE]

———extend certain expiring provisions (H.R. 3996), consideration (H. Res. 809), H13425 [9NO]

IRS: repeal authority to use private debt collection companies, delay implementation of withholding taxes on Government contractors, and revise tax rules on expatriation (H.R. 3056), H11449 [10OC]

———repeal authority to use private debt collection companies, delay implementation of withholding taxes on Government contractors, and revise tax rules on expatriation (H.R. 3056), consideration (H. Res. 719), H11406 [10OC]

Pension Protection Act: technical corrections (S. 1974), S16042 [19DE]

Power resources: provide incentives for production of renewable energy and energy conservation (H.R. 2776), consideration (H. Res. 615), H9721 [4AU]

Real estate: exclude discharges of indebtedness on principal residences from gross income (H.R. 3648), S15698 [14DE], H16768 [18DE]

———exclude discharges of indebtedness on principal residences from gross income (H.R. 3648), consideration (H. Res. 703), H11259 [4OC]

Small business: provide relief (H.R. 976), S10357, S10358, S10363, S10383, S10433, S10434, S10456, S10457, S10500, S10501, S10502, S10507, S10508, S10509, S10510, S10511, S10512, S10513, S10514, S10515, S10517, S10518, S10519, S10520, S10522, S10523 [31JY], S10544, S10556, S10573, S10575, S10580, S10584, S10586, S10588, S10629, S10642, S10643, S10646, S10647, S10648, S10649, S10650, S10651, S10652, S10653, S10655, S10656, S10657 [1AU], S10720, S10724, S10726, S10731, S10739, S10740, S10741, S10746, S10750, S10751, S10752, S10761, S10824, S10825, S10827, S10828, S10829, S10830, S10831, S10832, S10833, S10835, S10836 [2AU], S12123, S12158, S12159, S12168, S12169, S12170, S12183, S12185 [26SE], H10816, H10840 [25SE]

———provide relief (H.R. 976), consideration of motion to suspend House Rules to allow consideration (H. Res. 161), H1852 [16FE]

———provide relief (H.R. 976), consideration of Senate amendments (H. Res. 675), H10814 [25SE]

Volunteer workers: provide earnings assistance and tax relief to members of the uniformed services, volunteer firefighters, and Peace Corps volunteers (H.R. 3997), S15366, S15372 [12DE], S16030 [19DE]

Analyses

Presidential Funding Act (S. 436), S1347 [30JA]

Provide That Certain Tax Planning Inventions Are Not Patentable (S. 2369), S14492 [15NO]

REIT Investment Diversification and Empowerment Act (S. 2002), S10931 [3AU]

Securing America's Future Economy (SAFE) Commission Act: Stuart M. Butler, Heritage Foundation, E94 [12JA]

Appointments

Committee on Taxation (Joint), S781 [18JA]

Articles and editorials

Americans More in Favor of Heavily Taxing Rich Now Than in 1939, S4735 [19AP]

April Revenue Shower, S6187 [16MY]

Bailing the Future Out of Debt, E117 [16JA]

Balance of Payments—A Closer Look at Tax Bill Losers, S3321 [20MR]

Caribbean Call Centers Booming, E2089 [9OC]

Confronting His Monster, H10412 [17SE]

Deep in the Budget Hole—Bipartisan Panel Could Help Country Dig Out, E118 [16JA]

Deficit Day of Reckoning, H7358 [28JN]

Democrats Seek Formula To Blunt AMT; One Plan Would Impose Surtax of 4.3% on Richest Households, S7621 [13JN]

Entitled Selfishness—Boomer Generation Is in a State of Denial, E117 [16JA]

Escaping the Budget Impasse, H11229 [3OC]

Get on With It, E118 [16JA]

Having It Both Ways, S4419 [12AP]

Hillary Clinton and Recession of 2011, S2479 [1MR]

Monster Republican Tax Hike, S4590 [17AP]

National Debt Issue—Comptroller Warns of Fiscal Disaster, H7358 [28JN]

Neighbors Fight, States Scramble Over Clean Power, S15115 [11DE]

Ominous Arctic Melt Worries Experts, S15185 [12DE]

Rangel's Priority Is Repealing the AMT, H10411 [17SE]

Securing Future Fiscal Health, E116 [16JA]

Shanghai Shares Rebound Nearly 4 Percent, S2480 [1MR]

Tax as You Go, H70, H75 [5JA]

Tax Writers Notify IRS of Upcoming AMT Fix, S14767 [5DE]

Taxes and Spending—Support Wolf's Bill on Entitlements, E117 [16JA]

TIPRA, the Poison Pill, S4418 [12AP]

Ways and Means Democrats Take Offense to Notion of Surtax, S7622 [13JN]

Bills and resolutions

Adoption: allow penalty-free withdrawals from individual retirement plans for adoption expenses (see H.R. 3785), H11394 [9OC]

Agriculture: authorize agricultural producers to establish and contribute to tax-exempt farm risk management accounts in lieu of federally subsidized crop insurance or noninsured crop assistance (see H.R. 1882), H3474 [17AP]

———authorize agricultural producers to establish tax-exempt farm savings accounts in lieu of obtaining certain Federal assistance and establish specifications governing such accounts (see S. 2167), S12936 [16OC]

———establish supplemental agricultural disaster assistance, provide tax incentives for conservation and alternative energy sources, and provide tax relief for farmers (see S. 2242), S13437 [25OC]

———exclude from gross income gain on the sale or exchange of farmland development rights (see H.R. 1458), H2399 [9MR]

———exclude from gross income interest received on loans secured by agricultural real property (see S. 286), S509 [12JA] (see H.R. 833), H1270 [6FE]

———exempt certain farmland from the estate tax (see S. 1994), S10901 [3AU] (see H.R. 1929), H3560 [18AP]

———expand and modernize agricultural bond programs to assist young farmers and ranchers (see H.R. 3817), H11490 [10OC]

———provide a credit to certain concentrated animal feeding operations for the cost of complying with environmental protection regulations (see S. 285), S509 [12JA] (see H.R. 1217), H1968 [27FE]

———provide credit for farmers' investments in value-added agriculture (see H.R. 2658), H6235 [11JN]

———treat certain farming business machinery and equipment as 5-year property for purposes of depreciation (see S. 1621), S7730 [14JN] (see H.R. 2280), H4913 [10MY]

———treat payments under the Conservation Reserve Program as rentals from real estate (see S. 1155), S4675 [18AP] (see H.R. 2659), H6235 [11JN]

Air pollution: allow a credit for qualified expenditures paid or incurred to replace certain wood stoves (see H.R. 4244), H14083 [15NO]

———provide incentives to reduce carbon dioxide emissions in the domestic energy supply (see H.R. 3416), H9707 [3AU]

Airport and Airway Trust Fund: extend financing (see S. 2345), S14285 [13NO] (see H.R. 3539), H10432 [17SE]

———extend funding and expenditure authority (see H.R. 3540), H10433 [17SE]

Alcoholic beverages: allow distilled spirits to be produced in dwelling houses, connected structures, and certain other premises (see H.R. 3949), H11934 [23OC]

———exempt the natural aging process in the determination of the production period for distilled spirits (see S. 998), S3835 [27MR]

———reduce rates on distilled spirits (see H.R. 2488), H5923 [24MY]

———repeal the cap on the cover over of tax on distilled spirits to Puerto Rico and the Virgin Islands (see H.R. 52), H112 [5JA]

———treatment of beer (see S. 1995), S10901 [3AU] (see H.R. 1610), H2744 [20MR]

Alternative minimum tax: allow deduction for property taxes in determining the amount of the alternative minimum taxable income of an individual taxpayer (see H.R. 3953), H12020 [24OC]

———allow personal exemptions under the individual alternative minimum tax (see S. 1851), S9774 [23JY]

———extend and expand relief and repeal the extension of the lower rates for capital gains and dividends (see S. 102), S38 [4JA]

———extend relief (see H.R. 3590), H10625 [19SE]

———increase refundable credit amount for individuals with long-term unused credits for prior year minimum tax liability (see S. 2389), S14618 [16NO] (see H.R. 3861), H11638 [16OC]

———modify on individuals by permitting the deduction for State and local taxes and adjust exemption amounts for inflation (see H.R. 1942), H3693 [19AP]

———modify the exemption amount (see H.R. 1923), H3560 [18AP]

———provide individuals relief (see S. 734), S2488 [1MR] (see H.R. 1112), H1892 [16FE] (see H.R. 2253), H4752 [9MY] (see H.R. 4351), H15314 [11DE]

———provide individuals relief from the penalty for failure to pay taxes on amounts attributable to the alternative minimum tax in cases where the taxpayer was not subject to such tax the previous year (see S. 1855), S9774 [23JY]

———provide individuals relief (H.R. 4351), consideration (see H. Res. 861), H15314 [11DE]

———provide relief and special tax rates for certain capital gains and qualified dividend income (see S. 2432), S14848 [6DE]

———reduce by increasing exemption amount, adjusting for inflation, and making permanent allowance of dependent care, child, and adoption credits against such tax (see H.R. 3758), H11315 [4OC]

———reform on corporations (see H.R. 3694), H11026 [27SE]

———repeal (see S. 55), S37 [4JA] (see S. 2293), S13684 [1NO]

———repeal on corporations (see H.R. 1365), H2300 [7MR]

———repeal on individuals (see H.R. 1366), H2300 [7MR]

———repeal on individuals and replace with an alternative tax individuals may choose (see S. 2416), S14786 [5DE] (see H.R. 3818), H11490 [10OC]

———repeal on individuals (H.R. 1366), consideration (see H. Res. 775), H12103 [25OC]

American Samoa: expand and extend the economic development tax credit (see H.R. 1916), H3560 [18AP]

Animals: exclude from gross income amounts received on the sale of certain animals associated with educational programs (see H.R. 1720), H3183 [27MR]

———treat charitable remainder pet trusts in a manner similar to charitable remainder annuity trusts (see H.R. 2491), H5923 [24MY]

———treatment of horses (see S. 1251), S5306 [30AP]

Armed Forces: allow employers to claim a work opportunity credit for hiring military personnel returning from service in Iraq or Afghanistan (see H.R. 898), H1343 [7FE]

———allow tax credit to businesses who employ members of the National Guard or Ready Reserve for compensation paid during active military duty (see H.R. 843), H1271 [6FE] (see H.R. 1213), H1968 [27FE]

———allow tax credit to businesses who employ members of the National Guard or Ready Reserve for the value of service not performed during active military duty (see H.R. 844), H1271 [6FE]

———exclude combat zone compensation of members from employment taxes (see H.R. 1085), H1789 [15FE]

———exclude from gross income a portion of the compensation received for active service and for inactive-duty training as a member of the Armed Forces (see H.R. 1404), H2340 [8MR]

———exclude from gross income the earned income of a spouse of a member serving in a combat zone (see H.R. 1086), H1789 [15FE]

———exclude from income taxation all compensation received for active duty (see H.R. 1559), H2670 [19MR]

———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. 116), H114 [5JA]

———extend authority for penalty-free withdrawals from retirement plans by individuals called to active duty and use tax-exempt bonds to finance homes for veterans (see H.R. 3816), H11490 [10OC]

———extend authority for penalty-free withdrawals from retirement plans by reservists or national guardsmen called to active duty for extended periods (see H.R. 2355), H5291 [16MY]

———extend election to include combat pay as earned income for purposes of the earned income credit and the use of qualified mortgage bonds to finance certain residences for veterans (see H.R. 3629), H10696 [20SE]

———extend rule treating combat pay as earned income for the earned income credit and increase standard deduction for persons in uniformed services on active duty for a certain period (see H.R. 3808), H11489 [10OC]

———improve certain death and survivor benefits (see S. 1063), S4161 [29MR]

———make employers of spouses of military personnel eligible for the work opportunity credit (see H.R. 2682), H6330 [12JN]

———make permanent law the treatment of tax-exempt combat pay as earned income for purposes of the earned income credit (see H.R. 3529), H10369 [14SE]

———make permanent penalty-free withdrawals from individual retirement plans for individuals called to active military duty for a certain period of time (see S. 1636), S7792 [15JN] (see S. 2184), S12988 [17OC] (see H.R. 3594), H10625 [19SE]

———make permanent the election to treat combat pay as earned income for purposes of the earned income tax credit (see H.R. 3736), H11249 [3OC]

———make permanent the option of including combat pay when computing earned income (see S. 516), S1709 [7FE]

———make permanent the provision for penalty-free withdrawals from individual retirement plans for qualified reservist distributions (see H.R. 867), H1342 [7FE]

———permanently extend election to include combat pay as earned income for the earned income credit and penalty-free distributions from retirement plans to individuals on active duty (see H.R. 3933), H11933 [23OC] (see H.R. 4085), H13203 [6NO]

———permit taxpayers the option of designating part or all of their tax refund to support reservists and National Guard members (see S. 207), S282 [9JA]

———provide a tax reduction for members who serve in a combat zone (see H.R. 1403), H2340 [8MR]

———provide relief for children of members who die as a result of service in a combat zone (see H.R. 3961), H12021 [24OC]

———provide rent and mortgage payment relief for members of the Reserves called to active duty and allow a refundable tax credit to lessors for payments foregone by such relief (see H.R. 1511), H2486 [13MR]

———provide tax relief and protections to military personnel (see S. 1593), S7544 [12JN]

———provide tax relief to active duty military personnel and employers who assist them (see S. 455), S1410 [31JA] (see H.R. 3827), H11547 [15OC]

Armed Forces Relief Trust: allow an above-the-line deduction for contributions (see H.R. 4337), H14493 (see H.R. 4337), H15208 [6DE]

Aroostook County, ME: modify empowerment zone boundaries (see S. 942), S3352 [20MR]

Arts and humanities: adjust capital gains treatment of art and collectibles and provide a deduction for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (see S. 374), S1057 [24JA]

———allow deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (see S. 548), S1848 [12FE] (see H.R. 1524), H2570 [14MR]

———make permanent the election to treat the cost of qualified film and television productions as an expense (see S. 2375), S14488 [15NO] (see H.R. 3389), H9706 [3AU]

———modify and make permanent the election to treat the cost of qualified film and television productions as an expense (see H.R. 3951), H12020 [24OC]

———modify rules for charitible contributions of fractional gifts (see H.R. 3881), H11728 [17OC]

Benefits: make certain tax benefits permanent law (see H.R. 2734), H6438 (see H.R. 2734), H6475 [14JN]

———repeal inclusion in gross income of Social Security benefits and tier 1 railroad retirement benefits (see H.R. 2507), H5923 [24MY]

Bipartisan Task Force for Responsible Fiscal Action: establish (see S. 2063), S11654 [18SE] (see H.R. 3655), H10901 [25SE]

BLM: provide permanent funding for the payment in lieu of taxes program (see H.R. 790), H1152 [31JA] (see H.R. 1620), H2820 [21MR]

Budget: constitutional amendment to require balanced budget and greater accountability in the enactment of tax legislation (see H.J. Res. 10), H123 [5JA]

———establish a new process to create a comprehensive plan to rein in spending, reduce the deficit, and regain control of the Federal budget process (see S. 15), S6461 [22MY]

———extend pay-as-you-go requirement (see H.R. 2686), H6330 [12JN]

———provide for a point of order against legislation that increases income tax rates (see S. Res. 206), S6266 [17MY]

———provide for expedited consideration of certain proposed rescissions of budget authority (see H.R. 1375), H2301 [7MR]

———provide for expedited rescissions of budget authority (see H.R. 595), H789 [19JA]

———reinstate pay-as-you-go requirement and reduce budget deficits by strengthening budget enforcement and fiscal responsibility (see S. 10), S37 [4JA]

———require the CBO and the Committee on Taxation (Joint) to use both dynamic and static economic modeling in budgetary estimates of proposed changes in Federal revenue law (see S. 91), S38 [4JA] (see H.R. 1789), H3358 [29MR]

Bureau of the Census: publish improved annual measures of family income to more accurately determine extent of poverty and anti-poverty effectiveness of means-tested benefit and tax programs (see H.R. 3243), H9275 [31JY]

Business and industry: allow exchange of like-kind property involving certain mutual ditch, reservoir, or irrigation company stock (see S. 499), S1626 [6FE] (see H.R. 1182), H1895 [16FE]

———allow permanent look-through treatment of payments between related foreign corporations (see S. 1273), S5497 [2MY]

———allow the amortization of goodwill and certain other intangibles that are acquired from a small business (see H.R. 3362), H9704 [3AU]

———clarify treatment of indebtedness incurred by a partnership in acquiring securities and commodities (see H.R. 3501), H10319 [7SE]

———double the period of limitations for returns involving offshore secrecy jurisdictions and modify statute of limitations (see S. 1973), S10788 [2AU]

———encourage use of corrosion prevention and mitigation measures in the construction and maintenance of business property (see H.R. 1770), H3357 [29MR]

———ensure management and administrative activities will not be taken into account in determining if an entity has sufficient business activities in a foreign country to avoid treatment as an expatriated entity (see H.R. 2937), H7432 [28JN]

———exempt from tax income from domestic manufacturing activities (see H.R. 3900), H11776 [18OC]

———extend bonus depreciation (see H.R. 827), H1210 [5FE]

———impose a temporary oil profit fee and use proceeds to provide a Strategic Energy Fund and expand certain energy tax incentives (see S. 701), S2355 [28FE]

———improve deduction for depreciation (see S. 1197), S4917 [24AP]

———increase alternative tax liability limitation for small property and casualty insurance companies (see S. 2040), S11504 [12SE]

———increase and make permanent the expensing of certain depreciable business assets (see S. 269), S445 [11JA]

———limit deductibility of excessive rates of executive compensation (see H.R. 3876), H11728 [17OC]

———permanently extend the subpart F exemption for active financing income (see S. 940), S3352 [20MR] (see H.R. 1509), H2486 [13MR]

———permit startup partnerships and S corporations to elect taxable years other than required years (see S. 270), S445 [11JA]

———permit the consolidation of life insurance companies with other companies (see H.R. 1810), H3359 [29MR]

———promote simplification and fairness in the administration and collection of sales and use taxes (see S. 34), S6461 [22MY] (see H.R. 3396), H9706 [3AU]

———provide 15-year straight-line cost recovery for improvements to retail space and new restaurant improvements and expand eligibility for the work opportunity credit to disabled veterans (see S. 297), S578 [16JA]

———provide a credit for renovation and construction of manufacturing facilities for incandescent lamps (see S. 1527), S6846 [24MY]

———provide a credit to employers for the cost of implementing wellness programs (see S. 1753), S8794 [9JY] (see H.R. 3717), H11170 [2OC]

———provide a shorter recovery period for the depreciation of certain improvements to retail space (see S. 271), S445 [11JA] (see H.R. 2936), H7432 [28JN]

———provide for an alternative test for qualifying as a cooperative housing corporation (see S. 2266), S13580 [30OC]

———provide for more effective use of the deduction for domestic production activities for businesses with net operating losses (see H.R. 3693), H11026 [27SE]

———provide tax credit to employers headquartered in U.S., that pay fair wages, provide benefits, offset income for employees serving in Reserves, and respect the right to organize (see S. 1945), S10787 [2AU]

———provide that corporate tax benefits based upon stock option compensation expenses be consistent with accounting expenses shown in corporate financial statements for such compensation (see S. 2116), S12334 [28SE]

———provide that oil and gas companies will not be eligible for effective rate reductions enacted for domestic manufacturers (see S. 103), S38 [4JA] (see H.R. 453), H514 [12JA]

———reduce recognition period for built-in gains for S corporations (see H.R. 3874), H11728 [17OC]

———repeal certain limitations on expensing certain property and allow taxpayers to elect shorter recovery periods for purposes of determining the deduction for depreciation (see H.R. 1250), H2038 [28FE]

———repeal reduction in deductible portion of business meal and entertainment expenses (see S. 58), S37 [4JA] (see H.R. 2648), H6234 [11JN]

———restore deduction for travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel (see H.R. 2909), H7431 [28JN]

———restrict use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation (see S. 681), S2204 [17FE]

———revalue the ``last-in, first-out'' (LIFO) inventories of major integrated oil companies (see S. 1504), S6845 [24MY]

———S corporation reform (see H.R. 4840), H16946 [19DE]

———simplify tax and eliminate drawback fee on certain distilled spirits used in non-beverage products manufactured in a U.S. foreign trade zone for domestic use and export (see S. 1535), S6953 [25MY] (see H.R. 2571), H6007 [5JN]

———treatment of payments made by employers to charities in exchange for forgone employee leave in the case of leave-based donation programs with respect to the California wildfires (see H.R. 4017), H12383 [31OC]

———treatment of publicly traded partnerships directly or indirectly deriving income from providing investment adviser and related asset management services (see S. 1624), S7730 [14JN] (see H.R. 2785), H6827 [20JN]

California: provide emergency tax relief for persons affected by wildfires (see H.R. 3987), H12155 [29OC]

Catastrophe Savings Accounts: establish (see S. 927), S3352 [20MR] (see H.R. 1787), H3358 [29MR]

CERCLA: extend Superfund financing for purposes of cleanup activities relative to sites for which removal and remedial action is estimated to exceed a certain dollar figure (see S. 1179), S4809 [20AP] (see H.R. 1887), H3474 [17AP]

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. 4263), H14156 [4DE]

———encourage private philanthropy (see S. 1568), S7332 [7JN] (see H.R. 2000), H3776 [23AP]

———exempt motor vehicle donations to certain charities from limitations on such donations (see H.R. 4090), H13203 [6NO]

———provide a credit for the transportation of food for charitable purposes (see S. 1540), S7070 [5JN]

Chemicals: allow a credit for the use of ethanol in tetra ethyl ortho silicate (TEOS) production (see H.R. 2256), H4752 [9MY]

Children and youth: allow an additional credit for adoption of an older child (see H.R. 4313), H14492 (see H.R. 4313), H15207 [6DE]

———allow parents of murdered children to continue to claim the deduction for the personal exemption with respect to such child (see H.R. 3364), H9705 [3AU]

———ensure that dependent students who take a medically necessary leave of absence do not lose health insurance coverage (see S. 400), S1189 [25JA] (see H.R. 2851), H7070 [25JN]

———increase, and make permanent certain improvements to, the child tax credit (see H.R. 1406), H2340 [8MR] (see H.R. 3831), H11547 [15OC]

———increase child care credit and credit for establishing workplace child care and provide incentives for students to earn child care-related degrees and to work in child care facilities (see H.R. 2021), H4050 [24AP]

———make child tax credit permanent and allow for adjustments for inflation (see H.R. 3135), H8292 [23JY]

———modify the income threshold used to calculate the refundable portion of the child tax credit (see S. 218), S282 [9JA] (see H.R. 2126), H4483 [3MY]

———prohibit preexisting condition exclusions for children in group health plans and health insurance coverage in the group and individual markets (see H.R. 2842), H7010 [22JN]

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. 373), S1057 [24JA] (see H.R. 1762), H3357 [29MR]

———modify the refined coal credit to include qualified coal waste sludge recycling (see H.R. 1976), H3723 [20AP]

COBRA: extend benefits for certain Trade Adjustment Assistance-eligible individuals and Pension Benefit Guaranty Corp., recipients (see H.R. 4222), H14082 [15NO]

Coins: allow investment of certain coins in individual retirement accounts and other individually directed pension plan accounts (see S. 1533), S6953 [25MY]

Colleges and universities: eliminate marriage penalty on the deduction for interest on student loans (see H.R. 1556), H2620 [15MR]

———provide collegiate housing and infrastructure grants (see S. 638), S2023 [15FE] (see H.R. 643), H886 [23JA]

Commission on Reforming Entitlement Spending: establish (see H.R. 489), H571 [16JA]

Commission on the Tax Treatment of Hedge Funds and Private Equity: establish (see H.R. 3417), H9707 [3AU]

Community development: establish a National Enterprise Zone system to promote prosperity in economically depressed areas (see H.R. 1340), H2242 [6MR]

———extend and expand benefits for businesses operating in empowerment zones, enterprise communities, or renewal communities (see S. 1627), S7730 [14JN] (see H.R. 2578), H6109 [6JN]

———extend the new market tax credit (see S. 1239), S5183 [26AP] (see H.R. 2075), H4209 [30AP]

———extend the period for which the designation of an area as an empowerment zone is in effect (see S. 943), S3352 [20MR]

———provide a special allocation under the new markets tax credit in connection with trade adjustment assistance (see H.R. 3843), H11638 [16OC]

Computers: allow expensing of broadband Internet access expenditures (see H.R. 1818), H3359 [29MR]

———modernize application of the subpart F rules to computer software, expand the subpart F de minimis rule, and extend certain expiring provisions (see S. 2380), S14618 [16NO]

———provide direct access to electronic tax return filing (see S. 1074), S4161 [29MR]

Conservation of energy: allow a credit against income tax for the purchase of Energy Star compliant refrigerators and freezers (see H.R. 3823), H11494 [12OC]

———allow individuals and businesses a credit for the purchase of Energy Star compliant air conditioners (see H.R. 3657), H10901 [25SE]

———allow individuals and businesses a credit for the purchase of Energy Star compliant clothes washers and dryers (see H.R. 3534), H10369 [14SE]

———increase and extend the energy efficient commercial buildings deduction (see S. 1207), S5085 [25AP] (see H.R. 539), H671 [17JA]

Conservation of natural resources: allow income tax credit for home water conservation (see H.R. 4571), H15466 [13DE]

———application of installment sales treatment to property acquired for conservation purposes by a State or local government or certain tax-exempt organizations (see H.R. 1135), H1893 [16FE]

———extend deduction for contributions of real property made for conservation purposes (see H.R. 3623), H10695 [20SE]

———increase limitations on the amount excluded from the gross estate with respect to land subject to a qualified conservation easement (see H.R. 3708), H11070 [1OC]

———make permanent the special rule for contributions of qualified conservation contributions (see S. 469), S1410 [31JA] (see H.R. 1576), H2671 [19MR]

———provide economic incentives for the preservation of open space and conservation of natural resources (see S. 50), S37 [4JA]

Constitutional amendments: abolish Federal income tax (see H.J. Res. 16), H672 [17JA]

———abolish personal income, estate, and gift taxes and prohibit the Government from engaging in business in competition with its citizens (see H.J. Res. 23), H1344 [7FE]

———progressive taxation (see H.J. Res. 34), H1564 [13FE]

Construction industries: reduce depreciation recovery period for roof systems (see H.R. 165), H116 [5JA] (see H.R. 4126), H13411 [8NO]

Consumers: provide taxpayer protection and assistance relative to tax preparation (see S. 1219), S5086 [25AP]

Contracts: prohibit delinquent Federal debtors from being eligible to enter into Federal contracts (see H.R. 1870), H3473 [17AP]

———repeal withholding tax on Federal, State, and local government contracts (see H.R. 1023), H1563 [13FE]

———repeal withholding tax on Federal, State and local government contracts (see S. 777), S2693 [6MR]

———require potential Federal contractors or grantees to certify they owe no Federal tax debt (see S. 2519), S16005 [19DE] (see H.R. 4881), H16947 [19DE]

———require potential Federal contractors to certify they owe no Federal tax debt (see H.R. 1986), H3723 [20AP]

Corporate Entitlement Reform Commission: establish (see H.R. 515), H671 [17JA]

Corporations: disallow benefits claimed to arise from corporate transactions without substantial economic substance (see H.R. 2345), H5290 [16MY]

———prevent from exploiting tax treaties to evade U.S. income tax (see H.R. 3160), H8396 [24JY]

———provide Federal contracting preferences for, and a reduction in income tax rates on, patriot corporations (see H.R. 3319), H9654 [2AU]

———reform taxation of controlled foreign corporations, treat certain such corporations as domestic, codify economic substance doctrine, and eliminate top corporate tax rate (see S. 96), S38 [4JA]

———repeal tax deferral on income of controlled foreign corporations attributable to imported property (see S. 1284), S5561 [3MY]

———require income reported to the IRS to be included in annual reports to the SEC (see H.R. 1341), H2242 [6MR]

———treat controlled foreign corporations established in tax havens as domestic corporations (see S. 396), S1189 [25JA]

Correctional institutions: provide benefits to individuals who have been wrongfully incarcerated (see S. 2421), S14847 [6DE]

Cosmetology: expand the tip tax credit to employers of cosmetologists and promote tax compliance in the cosmetology sector (see H.R. 3016), H7775 [12JY]

Courts: allow an offset against income tax refunds to pay for State judicial debts that are past due (see S. 1287), S5561 [3MY]

———exclude from gross income amounts awarded to qui tam plaintiffs (see H.R. 1274), H2119 [1MR]

Credit: provide that proceeds of qualified mortgage bonds may be used to provide refinancing for subprime loans and provide a temporary increase in the volume cap for such bonds (see S. 2517), S15911 [18DE]

Crime: exclude from gross income rewards received for information provided with respect to violations of Federal criminal law (see H.R. 4303), H14492 (see H.R. 4303), H15206 [6DE]

Death and dying: permit military death gratuities to be contributed to certain tax-favored accounts (see H.R. 418), H434 [11JA]

Deductions: make permanent for State and local sales tax, qualified tuition and related expenses, mortgage interest premiums, and modifications to the dependent care credit (see H.R. 3906), H11776 [18OC]

———make permanent tax-free distributions from individual retirement accounts for charitable contributions and State and local sales tax deductions, and extend certain energy and education deductions (see H.R. 4086), H13203 [6NO]

Dept. of Agriculture: provide incentives for the production of bioenergy crops (see S. 1403), S6126 [15MY]

Dept. of Education: allow a State to opt out of K-12 educational grant programs and the requirements of those programs and provide a tax credit to taxpayers in such a State (see H.R. 3177), H8617 [25JY]

Dept. of the Treasury: enter into agreement with the Free File Alliance to provide free electronic filing of individual income tax returns (see H.R. 3457), H10016 [4AU]

———modify regulations to provide that certain Federal subsidies shall not be considered grants relative to a building or its operation under the low-income housing tax credit (see H.R. 3260), H9275 [31JY]

———repeal authority to enter into private tax collection contracts (see H.R. 695), H943 [24JA]

Disabled: allow a tax credit for the purchase of hearing aids (see S. 1410), S6192 [16MY] (see H.R. 2329), H5053 [15MY]

———establish financial security accounts for the care of family members with disabilities (see H.R. 2370), H5470 [17MY]

Disasters: clarify treatment of certain payments made to homeowners by the Louisiana Recovery Authority and the Mississippi Development Authority (see S. 29), S37 [4JA] (see H.R. 641), H886 [23JA]

———creation of protection funds by property and casualty insurance companies for the payment of policyholders' claims arising from future catastrophic events (see H.R. 164), H116 [5JA]

———extend tax relief to residents and businesses of an area where a major disaster has been declared due to severe storms and flooding (see H.R. 3444), H9708 [3AU]

———extend tax relief to residents and businesses of an area where a major disaster has been declared due to severe storms and tornadoes (see S. 1423), S6266 [17MY] (see S. 1532), S6953 [25MY] (see H.R. 2935), H7432 [28JN]

———provide a credit for hurricane and tornado mitigation expenditures (see S. 930), S3352 [20MR] (see H.R. 913), H1412 [8FE]

Discrimination: deny all deductions for business expenses associated with the use of a club that discriminates on the basis of sex, race, or color (see H.R. 1817), H3359 [29MR]

Diseases: improve preparation for an influenza pandemic, including an avian influenza pandemic (see H.R. 4331), H14493 (see H.R. 4331), H15207 [6DE]

———provide a checkoff for a Breast and Prostate Cancer Research Fund (see H.R. 3537), H10369 [14SE]

———provide more help to Alzheimer's disease caregivers (see S. 897), S3199 [15MR] (see H.R. 1807), H3359 [29MR]

———require group and individual health insurance coverage of screening for breast, prostate, and colorectal cancer (see H.R. 3425), H9707 [3AU]

———require group and individual health insurance coverage of screening for colorectal cancer (see H.R. 3060), H7981 [17JY]

———waive employee portion of Social Security taxes imposed on individuals who have been diagnosed with cancer or a terminal disease (see H.R. 4684), H15468 [13DE]

Domestic policy: repeal certain tax breaks and invest those monies in programs to assist the working poor and alleviate poverty (see H. Con. Res. 10), H119 [5JA]

Drugs: provide incentives for investment in research and development of new medicines and to enhance access to new medicines (see S. 2210), S13152 [19OC]

———provide incentives to companies to invest in research and development of antibiotic drugs, antivirals, diagnostic tests, and vaccines that may be used to identify, treat, or prevent an infectious disease (see H.R. 1496), H2485 [13MR]

Earned income tax credit: modify for single, childless workers (see H.R. 2951), H7433 [28JN]

Ecology and environment: allow a credit for production of certain material produced from organic matter which is available on a renewable or recurring basis (see H.R. 3586), H10625 [19SE]

———extend financing of the Superfund program by reinstating certain excise taxes (see H.R. 3636), H10755 [24SE] (see H.R. 3962), H12021 [24OC]

———make deduction for environmental remediation costs permanent (see H.R. 3897), H11776 [18OC]

———make expensing of environmental remediation costs permanent and repeal recapture of such expenses (see H.R. 1753), H3357 [29MR]

———make permanent the expensing of certain environmental remediation costs (see H.R. 3984), H12155 [29OC]

———make permanent the residential energy efficient property credit (see H.R. 778), H1151 [31JA]

———provide additional incentives to promote habitat conservation and restoration (see S. 2223), S13365 [24OC]

———provide tax incentives for the remediation of contaminated sites (see H.R. 3080), H8120 [18JY]

———treatment of certain amounts derived from Federal grants and State matching funds in connection with revolving funds established under the Federal Water Pollution Control Act and Safe Drinking Water Act (see S. 1910), S10604 [1AU]

Economic Growth and Tax Relief Reconciliation Act: make marriage penalty relief provisions permanent (see S. 181), S41 [4JA] (see H.R. 163), H116 [5JA] (see H.R. 834), H1270 [6FE]

———make repeal of estate taxes permanent (see H.R. 2380), H5471 [17MY]

———provide permanent relief for sales tax deduction, child credit, repeal of estate tax, and deduction for higher education expenses (see H.R. 411), H434 [11JA]

———repeal sunset on expansion of the adoption credit and adoption assistance programs (see S. 561), S1902 [13FE] (see H.R. 273), H121 [5JA] (see H.R. 471), H514 [12JA]

Economy: authorize States, localities, the District of Columbia, territories, and possessions of the U.S. to provide certain tax incentives to any person for economic development purposes (see S. 914), S3272 [19MR]

———extend research and development and workforce development tax incentives and enhance educational grant programs to improve the competitiveness of the U.S. in the global economy (see S. 833), S2969 [9MR]

———increase minimum wage, improve access to health care coverage for employees of small businesses, and provide small business tax incentives (see H.R. 324), H251 [9JA]

———national objectives priority assignments (see S. 818), S2898 [8MR]

Education: allow a tax credit for certain education and training expenses (see H.R. 244), H120 [5JA]

———allow a tax credit for qualified tuition and related expenses (see H.R. 3483), H10245 [6SE]

———allow elementary and secondary school teachers a credit against income tax for professional development and training expenses (see H.R. 4078), H12739 [5NO]

———allow tax credits for certain elementary and secondary school expenses and contributions to charitable school-tuition organizations (see H.R. 1057), H1668 [14FE]

———apply qualified scholarship exclusions to room, board, and special needs services (see H.R. 4662), H15467 [13DE]

———consolidate the current education tax incentives into one credit against income tax for higher education expenses (see S. 1501), S6845 [24MY] (see H.R. 2458), H5723 [23MY]

———consolidate the Hope Scholarship Credit and qualified tuition and fee deduction and replace with a refundable tax credit and establish an Early Federal Pell Grant Commitment Demonstration Program (see S. 1399), S6126 [15MY]

———encourage businesses to improve math and science education at elementary and secondary schools (see H.R. 37), H111 [5JA]

———encourage teachers to pursue teaching math and science subjects at elementary and secondary schools (see H.R. 36), H111 [5JA]

———exclude from gross income certain wages of a certified master teacher (see S. 1282), S5561 [3MY]

———expand deductions allowed for education-related expenses and allow an earned tuition credit for qualified tuition and related expenses (see H.R. 2411), H5531 [21MY]

———expand exclusion for employer-provided educational assistance to dependents of employees (see H.R. 1488), H2485 [13MR]

———expand expenses which qualify for the Hope Scholarship Credit and make the Hope Scholarship Credit and the Lifetime Learning Credit refundable (see S. 360), S911 [23JA] (see H.R. 2924), H7431 [28JN]

———expand incentives (see H.R. 1407), H2340 [8MR]

———expand the Hope Scholarship Credit by increasing the maximum credit, by allowing the credit for 4 years of postsecondary education, and by allowing the credit for room, board, and certain other expenses (see H.R. 3607), H10695 [20SE]

———expand the Hope Scholarship credit to elementary and secondary school expenses (see H.R. 1058), H1668 [14FE]

———extend and expand the deduction for certain expenses of elementary and secondary school teachers (see H.R. 4057), H12454 [1NO]

———extend the deduction for qualified tuition and related expenses (see S. 2234), S13437 [25OC] (see H.R. 2782), H6735 [19JN] (see H.R. 3879), H11728 [17OC]

———improve and expand education savings accounts (see H.R. 87), H113 [5JA]

———improve recruitment, preparation, distribution, and retention of public elementary and secondary school teachers and principals (see S. 1339), S5716 [8MY] (see H.R. 2204), H4627 [8MY]

———increase, extend, and make permanent the above-the-line deduction for certain elementary and secondary school teacher expenses (see H.R. 549), H758 [18JA] (see H.R. 3605), H10625 [19SE]

———increase and make permanent the deduction for qualified tuition and related expenses (see H.R. 3388), H9706 [3AU]

———increase deduction for teacher classroom supplies and expand to include qualified professional development expenses (see S. 505), S1627 [6FE]

———increase Pell grant funding, tax deduction for student loan interest, Coverdell education savings account contribution limits, and employer provided educational assistance benefits (see S. 454), S1410 [31JA]

———increase the annual contribution limit to Coverdell education savings accounts (see S. 157), S40 [4JA] (see H.R. 590), H789 [19JA] (see H.R. 2588), H6110 [6JN]

———increase the deduction for host families of foreign exchange and other students (see S. 2252), S13520 [29OC]

———make permanent the deduction for certain elementary and secondary school teacher expenses (see H.R. 3595), H10625 [19SE]

———make permanent the qualified tuition deduction (see H.R. 686), H943 [24JA]

———modify and make permanent the deduction for qualified tuition and related expenses (see H.R. 1437), H2398 [9MR]

———permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts (see S. 141), S40 [4JA]

———permit distributions from individual retirement plans to be contributed to 529 plans without including the distribution in gross income (see H.R. 2461), H5723 [23MY]

———provide a credit dependent on enactment of State qualified scholarship tax credits and allowed against Federal income tax for charitable contributions to certain education investment organizations (see H.R. 2706), H6404 [13JN]

———provide a credit for certain educator expenses (see S. 1727), S8691 [28JN]

———provide a credit for teachers and principals who work in certain low income schools (see H.R. 2287), H4913 [10MY]

———provide a credit for teachers in schools with significant number of limited-English-proficient students and a deduction for English-as-a-second-language certification expenses (see H.R. 1377), H2301 [7MR]

———provide a deduction for the cost of attendance at an eligible educational institution (see H.R. 2672), H6330 [12JN]

———provide a higher education opportunity credit in place of existing education tax incentives (see S. 851), S3064 [13MR]

———provide a refundable tax credit for contributions to qualified tuition programs (see S. 1230), S5183 [26AP]

———provide a refundable tax credit for education and training expenses relating to autism spectrum disorders to increase the number of teachers with such expertise (see H.R. 2390), H5471 [17MY]

———provide for a permanent exclusion from gross income for employer-provided educational assistance (see H.R. 3418), H9707 [3AU]

———provide for the deductibility of higher education expenses and interest on student loans (see H.R. 193), H117 [5JA]

———provide tax credit for educational expenses incurred in attending public or private elementary and secondary schools (see H.R. 1056), H1668 [14FE]

———provide tax credit for elementary and secondary school personnel (see H.R. 1060), H1668 [14FE]

———provide tax credit for elementary and secondary school teachers (see H.R. 1059), H1668 [14FE]

———provide tax credit to teachers in rural or high unemployment areas or who achieve National Board for Professional Teaching Standards certification (see S. 873), S3124 [14MR]

———repeal limits on the deduction of interest on education loans (see H.R. 598), H789 [19JA]

———replace the Hope and Lifetime Learning credits with a partially refundable college opportunity credit (see S. 97), S38 [4JA]

Elections: exclude from gross income the stipends received for working as an election judge (see H.R. 4004), H12237 [30OC]

Electric power: exclude certain tax-exempt financing of electric transmission facilities from the private business use test (see S. 1630), S7730 [14JN]

———expand resources eligible for the renewable energy credit to kinetic hydropower (see S. 425), S1284 [29JA]

———extend credit for electricity produced from certain renewable resources (see H.R. 197), H117 [5JA] (see H.R. 2555), H5926 [24MY]

———extend special rule for recognition of gain on dispositions to implement FERC or State electric restructuring policy (see H.R. 2463), H5723 [23MY]

———make permanent the credit for producing electricity from wind (see H.R. 794), H1152 [31JA]

———make permanent the credit for renewable electricity production (see H.R. 793), H1152 [31JA]

———provide a certain recovery period for property used in the transmission or distribution of electricity for sale (see H.R. 2148), H4485 [3MY]

———provide additional incentives for facilities producing electricity from wind (see H.R. 2691), H6331 [12JN]

———provide an investment credit for electric generation facilities with climate neutral combustion (see H.R. 4612), H15466 [13DE]

———provide credit rate parity for all renewable resources under the electricity production credit (see S. 411), S1237 [26JA] (see H.R. 1924), H3560 [18AP]

Electronic commerce: extend moratorium on certain taxes relating to the Internet and electronic commerce (see H.R. 3678), H11026 [27SE]

———make permanent the moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce (see S. 156), S40 [4JA] (see S. 2128), S12433 [2OC] (see H.R. 743), H1149 [31JA]

———make permanent the moratorium on the taxation of Internet and interactive computer service commerce (see S. 1453), S6549 [23MY] (see H.R. 1077), H1788 [15FE]

Employment: allow deduction and make refundable the credit for household and dependent care services necessary for gainful employment (see H.R. 4164), H13859 [13NO]

———allow self-employed individuals to deduct health insurance costs in computing self-employment taxes (see H.R. 3660), H10901 [25SE]

———clarify that wages paid to unauthorized aliens are not deductible (see S. 1849), S9774 [23JY] (see H.R. 3554), H10433 [17SE]

———exclude from income amounts received from certain unlawful discrimination claims and allow income averaging for backpay and frontpay awards from such claims (see S. 1689), S8356 [25JN] (see H.R. 1540), H2619 [15MR]

———exclude overtime pay from gross income (see H.R. 3410), H9706 [3AU] (see H.R. 4845), H16946 [19DE]

———limit authority of States and localities to tax certain income of employees for employment duties performed in other States and localities (see H.R. 3359), H9704 [3AU]

———limit extent to which States may tax compensation earned by nonresident telecommuters (see S. 785), S2694 [6MR] (see H.R. 1360), H2243 [6MR]

———modify credit for expenses for household and dependent care services necessary for gainful employment (see H.R. 1911), H3559 [18AP]

———permanently extend and modify the work opportunity credit (see S. 248), S358 [10JA]

Endangered species: provide a credit to individuals who enter into agreements to protect the habitats of endangered and threatened species (see S. 700), S2355 [28FE] (see H.R. 1422), H2340 [8MR]

Energy Policy Act: repeal certain provisions, close tax loopholes, impose windfall profits tax on oil companies, provide a reserve fund for biofuels research and infrastructure, and payments for low-income households (see S. 1238), S5183 [26AP]

European Union: treat certain payments made in lieu of income taxes as income taxes paid to a foreign country for foreign tax credit (see H.R. 3604), H10625 [19SE]

Exxon Valdez (vessel): treatment of income received in connection with litigation concerning oil spill (see S. 552), S1848 [12FE] (see H.R. 1334), H2241 [6MR]

Families and domestic relations: allow a custodial parent a refundable credit for unpaid child support payments and increase tax liability of parent required to pay such unpaid child support (see H.R. 3258), H9275 [31JY]

———allow credit for medical expenses for dependents (see H.R. 1898), H3474 [17AP]

———double child tax credit for the first year, expand dependent care tax credit, and provide relief from the alternative minimum tax (see S. 614), S2022 [15FE] (see H.R. 2902), H7430 [28JN]

———expand availability and repeal sunset on increase of dependent care tax credit (see H.R. 1871), H3473 [17AP] (see H.R. 4039), H12453 [1NO]

———increase benefits for parents who stay at home with their children (see S. 816), S2898 [8MR] (see H.R. 1421), H2340 [8MR]

———increase estate and gift tax unified credit, adjust for inflation, and repeal termination of estate tax (see H.R. 3475), H10156 [5SE]

———provide additional protections for recipients of the earned income tax credit (see S. 1133), S4600 [17AP]

———provide middle class tax relief and impose a surtax for families with certain incomes (see H.R. 2983), H7490 [10JY]

———reduce estate tax by increasing unified credit, lowering maximum rate, restoring exclusion for family-owned business interests, and excluding value of decedent's principal residence (see H.R. 4042), H12453 [1NO]

———repeal estate and gift taxes (see H.R. 1586), H2742 [20MR]

———repeal increase in the age of minor children whose unearned income is taxed as if parent's income (see H.R. 3262), H9275 [31JY]

———restore and reduce estate tax, repeal carryover basis, and increase exclusion equivalent and establish inflation adjustment for unified credit against estate and gift taxes (see H.R. 4235), H14082 [15NO]

———restore estate tax and repeal carryover basis rule and increase estate tax unified credit (see H.R. 4172), H13958 [14NO]

———retain estate tax with an immediate exemption increase and repeal new carryover basis rules (see H.R. 4242), H14082 [15NO]

———strengthen the earned income tax credit (see S. 1333), S5716 [8MY] (see H.R. 2222), H4628 [8MY]

Federal employees: allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and allow a deduction for TRICARE supplemental premiums (see S. 773), S2693 [6MR] (see H.R. 1110), H1892 [16FE]

———exclude from gross income amounts paid on behalf of Federal employees and Armed Forces members on active duty under Federal student loan repayment programs (see S. 1047), S4160 [29MR] (see H.R. 2363), H5470 [17MY]

———exclude from gross income certain combat zone compensation of civilian employees of the U.S. (see S. 1166), S4750 [19AP] (see H.R. 1974), H3694 [19AP]

———improve protection of pension benefits (see S. 1725), S8691 [28JN]

Federal-State relations: allow deduction of State and local income and property taxes against the alternative minimum tax (see H.R. 2318), H5053 [15MY]

———extend deduction for State and local sales taxes (see H.R. 3680), H11026 [27SE]

———make permanent the deduction of State and local general sales taxes (see S. 143), S40 (see S. 180), S41 [4JA] (see S. 2233), S13437 [25OC] (see H.R. 60), H112 [5JA] (see H.R. 3592), H10625 [19SE]

———regulate certain State taxation of interstate commerce (see S. 1726), S8691 [28JN]

Financial institutions: allow exclusion of tax-exempt bonds issued for health care or educational purposes in determination of interest expenses (see H.R. 640), H886 [23JA]

———exclude from gross income certain interest amounts received by individuals (see H.R. 228), H118 [5JA]

———extend reporting period for certain tax statements sent to taxpayers (see S. 636), S2023 [15FE]

Fire prevention: treat automatic fire sprinkler systems as 5-year property for purposes of depreciation (see S. 582), S1958 [14FE] (see H.R. 1742), H3278 [28MR]

Fish and fishing: extend credits to assist in the purchase of fishing safety equipment (see S. 687), S2273 [27FE]

Food: extend enhanced deduction for charitable contributions of food inventory (see H.R. 3628), H10696 [20SE]

———permanently extend and expand deduction for charitable contributions of food inventory (see S. 689), S2273 [27FE]

———permanently extend deduction for contributions of food inventory by all corporations (see H.R. 3976), H12103 [25OC]

Food industry: modify treatment of qualified restaurant property as 15-year property for purposes of the depreciation deduction (see H.R. 3622), H10695 [20SE]

———modify treatment of qualified restaurant property as 15-year property for purposes of the depreciation deduction (see S. 2170), S12936 [16OC]

Foreign countries: eliminate limitation on the foreign earned income exclusion (see S. 1140), S4675 [18AP] (see H.R. 4752), H15737 [17DE]

———extend look-through treatment of payments between related controlled foreign corporations (see H.R. 3735), H11171 [2OC]

Foreign investments: deny qualified dividend income treatment to certain foreign dividends (see S. 1006), S4047 [28MR] (see H.R. 1672), H3017 [23MR]

Foreign trade: impose a tax on imports from any country that employs indirect taxes upon exports and authorize compensatory payments to eligible exporters if certain U.S. trade negotiating objectives are not met (see H.R. 2600), H6110 [6JN]

Forests: allow income averaging for private forest landowners (see S. 2163), S12863 [15OC]

———provide a tax exemption for forest conservation bonds (see S. 1952), S10787 [2AU] (see H.R. 3456), H10016 [4AU]

Freedom of speech: protect for houses of worship or meditation and affiliated organizations (see S. 178), S40 [4JA]

———restore first amendment rights of churches and exempt organizations by repealing legislation banning certain tax-exempt organizations from participating in political campaigns (see H.R. 2275), H4913 [10MY]

Fuels: reduce Federal tax on fuels by the amount of any increase in State fuel tax rates (see H.R. 3497), H10319 [7SE]

Funeral trusts: repeal dollar limitation on contributions (see S. 1743), S8692 [28JN] (see H.R. 1264), H2118 [1MR]

Gambling: regulate Internet gambling (see H.R. 2607), H6179 [7JN]

Government: allow individuals to designate overpayments as contributions to the Federal Government on their income tax returns (see H.R. 3129), H8292 [23JY]

———restructure and replace the income tax system to meet national priorities (see H.R. 4159), H13859 [13NO]

Government regulations: impose penalties for the failure of organizations described in section 527 of the Internal Revenue Code to comply with disclosure requirements (see H.R. 1204), H1967 [27FE]

———regulate payroll tax deposit agents (see S. 1773), S9135 [12JY]

Great Lakes: deny refinery expensing to owners of refineries permitted to increase the discharge of pollutants into the Great Lakes (see H.R. 3276), H9466 (see H.R. 3276), H9543 [1AU]

Harbor Maintenance Trust Fund: allow for expenditures for certain harbor construction activities (see H.R. 3722), H11170 [2OC]

Hazardous substances: provide a tax credit for property owners who remove lead-based paint hazards (see S. 1793), S9469 [17JY] (see H.R. 3918), H11846 [22OC]

Health: achieve a national health information infrastructure and increase the tax deduction for purchase of qualified health care information technology by medical care providers (see H.R. 1952), H3693 [19AP]

———allow a deduction for amounts paid for health insurance and prescription drug costs of individuals (see H.R. 227), H118 [5JA]

———allow a deduction for premiums for high deductible health plans required relative to health savings accounts (see H.R. 2302), H4966 [14MY]

———allow a deduction for qualified long-term care services in computing adjusted gross income (see H.R. 2582), H6109 [6JN]

———allow credit for expenses related to collection and storage of umbilical cord blood (see H.R. 115), H114 [5JA]

———allow individuals to designate refunds to provide catastrophic health coverage to individuals who do not otherwise have health coverage (see H.R. 1378), H2301 [7MR]

———allow reimbursement from flexible spending accounts for certain dental procedures (see H.R. 3109), H8185 [19JY]

———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. 46), S37 [4JA]

———expand workplace health incentives by equalizing the tax consequences of employee athletic facility use (see S. 1038), S4160 [29MR] (see H.R. 1748), H3278 [28MR]

———improve access to health care through expanded health savings accounts (see H.R. 3234), H9274 [31JY]

———improve health coverage tax credit (see S. 1739), S8692 [28JN]

———improve oral health care for low-income individuals under the Maternal and Child Health Program and Medicaid and provide a tax credit to dentists for services provided to low-income individuals (see H.R. 2472), H5922 [24MY]

———improve quality of, and access to, long-term care (see S. 1980), S10788 [2AU] (see H.R. 4082), H13203 [6NO]

———make health care coverage more accessible and affordable (see H.R. 3343), H9655 [2AU]

———modify rules with respect to health savings accounts and medical savings accounts (see H.R. 2639), H6234 [11JN]

———national policy to provide health care and reform insurance procedures (see S. 1899), S10313 [30JY]

———permit the deduction of health insurance costs of self-employed individuals to be allowed in computing self-employment taxes (see S. 2239), S13437 [25OC]

———protect enrollees in managed care plans and other health coverage (see H.R. 979), H1470 [12FE]

———provide a refundable and advanceable credit for health insurance, provide for improved private health insurance access and affordability, and repeal the alternative minimum tax (see S. 1875), S9916 [25JY]

———provide a refundable and advanceable credit for health insurance and provide for improved private health insurance access and affordability (see S. 1886), S10149 [26JY]

———provide for deductibility of medical expenses by individuals (see H.R. 636), H886 [23JA]

———provide funding and incentives for caregiver support and long-term care assistance (see S. 2121), S12379 [1OC]

———require group and individual insurer coverage of individuals participating in approved cancer clinical trials (see H.R. 2676), H6330 [12JN]

———require individual and group health insurance coverage and group health plans and Federal employees health benefit plans to provide coverage for routine HIV/AIDS screening (see H.R. 822), H1210 [5FE]

———treat certain amounts paid for exercise equipment and physical fitness programs as amounts paid for medical care (see H.R. 245), H120 [5JA]

———treat expenses for certain meal replacement and dietary supplement products that qualify for FDA-approved health claims as medical care expenses (see H.R. 1107), H1790 [15FE]

———treatment of foods for special dietary use, dietary supplements, and medical foods as medical expenses (see H.R. 2719), H6438 (see H.R. 2719), H6475 [14JN]

Health care facilities: treat certain hospital support organizations as qualified organizations for purposes of determining acquisition indebtedness (see S. 62), S37 [4JA] (see H.R. 3124), H8292 [23JY]

Health care professionals: allow bad debt deduction to doctors to partially offset the cost of providing uncompensated care required under Emergency Medical Treatment and Active Labor Act amendments (see H.R. 1233), H2037 [28FE]

———provide a credit to physicians who provide charity care (see H.R. 973), H1415 [8FE]

———provide a credit to primary health providers who establish practices in health professional shortage areas (see H.R. 3619), H10695 [20SE]

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. 3344), H9655 [2AU]

———provide a credit to rural primary health providers (see S. 290), S509 [12JA]

House of Representatives: institute a pay-as-you-go rule (see H. Res. 27), H120 [5JA]

Housing: allow a refundable credit for the purchase of a principal residence by a first-time homebuyer (see S. 1988), S10901 [3AU]

———allow deduction for real property taxes on the principal residences to all individuals whether or not they itemize other deductions (see H.R. 3562), H10509 [18SE]

———clarify student housing eligible for the low-income housing credit (see S. 1241), S5183 [26AP]

———establish a 15-year recovery period for depreciation of designated low-income buildings and allow passive losses and credits attributable to qualified low-income buildings (see H.R. 4112), H13296 [7NO]

———exclude from gross income certain amounts of cancellation of indebtedness income on account of a foreclosure on the mortgage secured by the principal residence of the taxpayer (see H.R. 3506), H10319 [7SE]

———exclude military basic housing allowance from income for purposes of the low-income housing credit and qualified residential rental projects (see S. 839), S3000 [12MR] (see H.R. 1481), H2436 [12MR]

———provide an incentive to preserve affordable housing in multifamily housing units which are sold or exchanged (see S. 1318), S5655 [7MY] (see H.R. 1491), H2485 [13MR]

———provide incentives for employer-provided employee housing assistance (see S. 1078), S4304 [10AP] (see H.R. 1850), H3361 [29MR]

———treatment of qualified homeowner downpayment assistance (see H.R. 2893), H7339 [27JN]

Hurricanes: extend and expand certain rules relative to housing in the Gulf Opportunity Zone (see H.R. 1562), H2670 [19MR]

———extend certain tax benefits applicable to the Gulf Opportunity Zone (see H.R. 4312), H14492 (see H.R. 4312), H15207 [6DE]

———extend placed-in-service date requirement for low-income housing credit buildings in the Gulf Opportunity Zone (see S. 1180), S4809 [20AP]

———extend work opportunity tax credit for Hurricane Katrina employees (see H.R. 3312), H9653 [2AU]

———reduce wage taxes for certain employers, provide a bonus business travel tax deduction, and extend certain expiring tax credits and benefits for businesses in the Gulf Opportunity Zone (see S. 538), S1781 [8FE]

Income: adjust estimated tax payment safe harbor based on income for the preceding year in the case of individuals whose adjusted gross income exceeds a certain amount (see H.R. 1906), H3559 [18AP]

———adjust estimated tax payment safe harbor based on income for the preceding year in the case of individuals whose adjusted gross income exceeds a certain amount (H.R. 1906), consideration (see H. Res. 317), H3559 [18AP]

———provide additional tax relief to low and moderate income individuals, repeal the individual alternative minimum tax, and reform the corporate income tax (see H.R. 3970), H12103 [25OC]

———provide special disposition rules for unused benefits in flexible spending arrangements of individuals called to active duty (see H.R. 4368), H15315 [11DE]

———repeal sunset on certain tax rates and other incentives and repeal the individual alternative minimum tax (see S. 14), S4599 [17AP]

Indian Health Service Loan Repayment Program: exclude from gross income loan repayments in return for service as a dentist (see H.R. 3960), H12021 [24OC]

Individual retirement accounts: allow tax-free distributions for charitable contributions (see S. 819), S2898 [8MR] (see H.R. 1419), H2340 [8MR]

———make permanent the tax-free distributions for charitable contributions (see H.R. 3596), H10625 [19SE]

Information services: increase deduction for the purchase of qualified health care information technology by medical care providers (see H.R. 2377), H5471 [17MY]

———simplify, modernize, and improve public notice of and access to tax lien information by providing for a national, Internet accessible, filing system for Federal tax liens (see S. 1124), S4599 [17AP] (see S. 2394), S14619 [16NO]

Insurance: allow a refundable credit for the purchase of private health insurance (see S. 397), S1189 [25JA] (see H.R. 914), H1412 [8FE] (see H.R. 3515), H10362 [10SE]

———allow credit for cost of insurance against negative outcomes from surgery and malpractice of a physician (see H.R. 3342), H9655 [2AU]

———allow full deductibility of health insurance costs of individuals (see H.R. 3516), H10362 [10SE] (see H.R. 3975), H12103 [25OC]

———allow long-term care insurance to be offered under cafeteria plans and flexible spending arrangements and provide additional consumer protections for long-term care insurance (see S. 2337), S14284 [13NO] (see H.R. 3363), H9704 [3AU]

———allow previously uninsured individuals a refundable credit for health insurance costs and provide tax incentives to encourage small business health plans (see H.R. 2737), H6576 [15JN]

———allow unused amounts in a health flexible spending arrangement to be carried over to the next plan year (see H.R. 298), H122 [5JA]

———create protection funds by property and casualty insurance companies for the payment of policyholders' claims arising from future catastrophic events (see S. 926), S3352 [20MR]

———exclude from gross income a portion of lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death (see H.R. 2205), H4627 [8MY]

———exclude from gross income a portion of lifetime income payments from annuities and similiar payments of life insurance proceeds at dates later than death (see S. 1010), S4047 [28MR]

———extend exclusion from gross income for employer-provided health coverage to certain employee designated beneficiaries (see S. 1556), S7177 [6JN] (see H.R. 1820), H3360 [29MR]

———increase dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee (see H.R. 377), H342 [10JA]

———permit consolidation of life insurance companies with other companies (see S. 1366), S5929 [10MY]

———permit health insurance to be purchased from a health savings account (see H.R. 2948), H7432 [28JN]

———provide a credit for increased homeowners insurance premiums suffered by certain coastal homeowners or resulting from hurricane events (see S. 2327), S14191 [8NO]

———provide additional limitations on pre-existing condition exclusions in group health plans and health insurance coverage in the group and individual markets (see S. 2236), S13437 [25OC] (see H.R. 2833), H7010 [22JN]

———require amounts paid for employer-provided coverage under accident or health plans be included on W-2 forms (see H.R. 666), H941 [24JA] (see H.R. 847), H1271 [6FE]

———require coverage of reconstructive breast surgery resulting from mastectomies (see H.R. 113), H114 [5JA]

———require group and individual health plans to provide coverage for second opinions (see H.R. 282), H121 [5JA]

———require health plans to cover treatment of a minor child's congenital or developmental deformity or disorder due to trauma, infection, tumor, or disease (see S. 1588), S7451 [11JN] (see H.R. 1655), H2956 [22MR]

———require health plans to provide direct access to services provided by obstetrician-gynecologists without a referral (see H.R. 283), H122 [5JA]

Internal Revenue Code: extend certain expiring provisions (see H.R. 3996), H12237 [30OC] (see H.R. 4072), H12738 [5NO]

———extend certain expiring provisions (H.R. 3996), consideration (see H. Res. 809), H13411 [8NO]

———extend certain expiring provisions (H.R. 3996), consideration of Senate amendment (see H. Res. 894), H16945 [19DE]

———extend certain expiring provisions relative to education (see H.R. 3630), H10696 [20SE]

———impose flat tax only on individual taxable earned income and business taxable income (see S. 1081), S4304 [10AP]

———provide taxpayers a flat tax alternative to the current income tax system (see H.R. 1040), H1667 [14FE]

———repeal and replace with a flat tax (see S. 1040), S4160 [29MR]

———require a study on eliminating Federal taxes on individuals and corporations and replacing the Federal tax code with a transaction fee-based system (see H.R. 2130), H4484 [3MY]

———simplify and make tax system fairer and more fiscally responsible (see S. 1111), S4477 [16AP]

———simplify individual income tax by providing an election for eligible individuals to only be subject to a simple, low-rate tax system on gross income with an individual tax credit (see S. 2518), S15911 [18DE]

———technical corrections (see S. 2374), S14488 [15NO] (see H.R. 4195), H14081 [15NO] (see H.R. 4839), H16946 [19DE]

———terminate (see S. 747), S2559 [2MR] (see H.R. 510), H670 [17JA]

Investments: allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit individual retirement accounts and facilitate similar savings by the self-employed (see S. 1141), S4675 [18AP] (see H.R. 2167), H4485 [3MY]

———allow individuals to defer recognition of reinvested capital gains distributions from regulated investment companies (see S. 2126), S12433 [2OC] (see H.R. 397), H342 [10JA] (see H.R. 2796), H6827 [20JN]

———allow loans from individual retirement plans for qualified small business capital assets (see H.R. 126), H115 [5JA]

———allow unused amounts in a health flexible spending arrangement to be carried over to subsequent plan years or deposited into certain health or retirement plans (see H.R. 3306), H9467 (see H.R. 3306), H9544 [1AU]

———assist families to save and invest by modifying the saver's credit that matches retirement savings of low-income families (see H.R. 527), H671 [17JA]

———encourage guaranteed lifetime income payments by excluding from income a portion of such payments (see H.R. 4150), H13522 [9NO]

———establish and provide for treatment of individual development accounts (see S. 871), S3124 [14MR] (see H.R. 892), H1343 [7FE] (see H.R. 1514), H2570 [14MR]

———establish long-term care trust accounts and allow a refundable tax credit for contributions to such accounts (see S. 504), S1627 [6FE]

———exempt disaster relief distributions from retirement plans from the penalty for early withdrawal (see H.R. 2873), H7202 [26JN]

———extend tax-free distributions from individual retirement plans for charitable purposes (see S. 2264), S13579 [30OC]

———improve operation of employee stock ownership plans (see S. 1322), S5655 [7MY]

———increase limitation on capital losses (see H.R. 4661), H15467 [13DE]

———index certain assets for purposes of determining gain or loss (see S. 892), S3199 [15MR] (see H.R. 1261), H2118 [1MR]

———make individual income tax rates for capital gains and dividends permanent (see H.R. 2312), H5052 [15MY]

———make individual income tax rates for capital gains permanent (see H.R. 3170), H8397 [24JY]

———make permanent the shorter recovery period for depreciation of certain leasehold improvements and modify depreciation rules relative to such leasehold improvements for purposes of computing earnings and profits (see S. 1361), S5928 [10MY]

———make permanent the shorter recovery period for the depreciation of certain leasehold improvements (see H.R. 2014), H4050 [24AP]

———provide a 15-year recovery period for nonresidential real property in rural areas (see H.R. 1839), H3360 [29MR]

———provide a shorter recovery period for the depreciation of certain systems installed in nonresidential buildings (see S. 1407), S6192 [16MY] (see H.R. 345), H252 [9JA] (see H.R. 1888), H3474 [17AP] (see H.R. 4574), H15466 [13DE]

———provide administrative ease and incentives for increased saving (see S. 1967), S10788 [2AU]

———provide for a carryforward of unused benefits in health flexible spending arrangements (see H.R. 3947), H11934 [23OC]

———provide for enhanced retirement security in the form of an Individual Social Security Investment Program (see H.R. 2002), H3776 [23AP]

———provide for the establishment of, and the deduction of contributions to, homeownership plans (see H.R. 3557), H10433 [17SE]

———provide for the penalty-free use of retirement funds for mortgage delinquency relief (see S. 2201), S13078 [18OC] (see H.R. 4627), H15467 [13DE]

———provide that distributions from certain retirement plans are not included in gross income if used to pay long-term care insurance premiums (see S. 1809), S9496 [17JY] (see H.R. 3088), H8120 [18JY] (see H.R. 3517), H10362 [10SE]

———provide that net capital gain of certain individuals shall not be subject to tax (see H.R. 3591), H10625 [19SE]

———provide the opportunity to provide for retirement through Savings Account for Every American (S.A.F.E.) accounts (see H.R. 4922), H16948 [19DE]

———provide transparency relative to fees and expenses charged to participant-directed defined contribution plans (see H.R. 3765), H11315 [4OC]

———repeal sunset on reduction of capital gains rates for individuals and on taxation of dividends of individuals at capital gain rates (see S. 502), S1626 [6FE]

———treat income received by partners for performing investment management services as ordinary income (see H.R. 2834), H7010 [22JN]

———treatment of certain foreign nonqualified deferred compensation (see S. 2199), S13078 [18OC] (see H.R. 3923), H11846 [22OC]

Iraq: allow designation of tax payments to provide Head Start funding, reduce the national debt, and provide college funding for children of Iraq war veterans instead of supporting the war in Iraq (see H.R. 3125), H8292 [23JY] (see H.R. 3190), H8741 [26JY]

———establish a temporary surtax to offset the current costs of the Iraq war (see H.R. 3948), H11934 [23OC]

IRS: change deadline for filing income tax returns (see H.R. 77), H113 [5JA]

———clarify term of the Commissioner of Internal Revenue (see S. 2436), S15062 [10DE]

———eliminate withholding of income taxes by employers and require individuals to pay income taxes in monthly installments (see H.R. 3601), H10625 [19SE]

———enhance taxpayer protections and outreach (see H.R. 1677), H3079 [26MR]

———establish a procedure for determining whether individuals who are not authorized to be employed in the U.S. are so employed (see H.R. 850), H1271 [6FE]

———establish office to focus on internal revenue laws violations by persons under investigation for commercial sex acts and increase monetary penalty limitations for tax fraud (see H.R. 3424), H9707 [3AU]

———notify the Dept. of Homeland Security of employer returns showing the employment of unauthorized employees, require the termination of such employees, and allow employees to contest the information (see H.R. 849), H1271 [6FE]

———prohibit use of private debt collection companies (see S. 335), S753 [18JA]

———provide enhanced protection for the IRS and its employees (see H.R. 2527), H5925 [24MY]

———repeal authority to use private debt collection companies, delay implementation of withholding taxes on Government contractors, and revise tax rules on expatriation (see H.R. 3056), H7981 [17JY]

———repeal authority to use private debt collection companies, delay implementation of withholding taxes on Government contractors, and revise tax rules on expatriation (H.R. 3056), consideration (see H. Res. 719), H11393 [9OC]

Law enforcement: restrict use of offshore tax havens and abusive tax shelters to inappropriately avoid Federal taxation (see H.R. 2136), H4484 [3MY]

Law enforcement officers: provide a nonrefundable tax credit to law enforcement officers who purchase armor vests (see H.R. 3304), H9467 (see H.R. 3304), H9544 [1AU]

Lawyers and attorneys: allow an above-the-line deduction for attorney fees and costs in connection with civil claim awards (see S. 813), S2898 [8MR]

———allow deduction of attorney-advanced expenses and court costs in contingency fee cases (see S. 814), S2898 [8MR] (see H.R. 3314), H9653 [2AU]

———restore, make permanent, and increase amount of exclusion from gross income for amounts received under qualified group legal services plans (see S. 1130), S4600 [17AP] (see H.R. 1840), H3360 [29MR]

Libraries: designate overpayments and contributions to the U.S. Library Trust Fund (see H.R. 218), H118 [5JA]

Lifelong Learning Accounts: establish a program of Lifelong Learning Accounts, which are worker-owned savings accounts to be used for worker education and training (see S. 26), S37 [4JA] (see H.R. 2901), H7430 [28JN]

Lobbyists: require certain coalitions and associations to disclose lobbying activities (see H.R. 804), H1209 [5FE]

Local government: allow certain local tax debt to be collected through the reduction of Federal tax refunds (see H.R. 1865), H3473 [17AP]

Louisiana: provide an income tax exclusion for amounts paid to individuls pursuant to the Road Home Program (see H.R. 1445), H2399 [9MR]

Lumber industry: allow deduction for qualified timber gains (see S. 402), S1189 [25JA] (see H.R. 721), H1053 [30JA]

———allow deduction for qualified timber gains and modernize certain provisions applicable to timber real estate investment trusts (see H.R. 1937), H3693 [19AP]

Medicare: allow a refundable credit for certain premiums (see H.R. 287), H122 [5JA]

———allow a refundable credit to military retirees for certain premiums (see H.R. 343), H252 [9JA]

———include provider payments in the Federal Payment Levy Program and the Treasury Offset Program in order to collect tax debt and other outstanding Federal debt from delinquent providers (see S. 1307), S5562 [3MY] (see H.R. 4287), H14249 [5DE]

Mental health: require equity in the provision of mental health and substance-related disorder benefits under group health plans (see H.R. 1367), H2300 [7MR] (see H.R. 1424), H2397 [9MR]

Mining and mineral resources: provide incentives for improving mine safety (see H.R. 3486), H10245 [6SE]

———repeal percentage depletion allowance for certain hardrock mines (see S. 2287), S13684 [1NO]

Motor vehicles: allow long-distance rural commuters a deduction during periods when the local price of gasoline exceeds $3 per gallon (see H.R. 3715), H11070 [1OC]

———allow the alternative motor vehicle personal credit against the alternative minimum tax (see H.R. 2748), H6576 [15JN]

———exclude from gross income mileage reimbursements to volunteer emergency medical responders and firefighters and increase mileage allowance for contributions to volunteer fire departments (see H.R. 606), H834 [22JA]

———exclude from gross income the reimbursement costs of using passenger automobiles for charitable organizations (see S. 403), S1237 [26JA] (see H.R. 1827), H3360 [29MR]

———expand and extend incentives for alternative fuel vehicles and refueling property and repeal certain oil and gas production incentives (see H.R. 86), H113 [5JA]

———impose an excise tax on automobiles sold in the U.S. that are not alternative fueled automobiles (see H.R. 182), H116 [5JA]

———include heavier vehicles in the limitations on the depreciation of certain luxury automobiles (see H.R. 2715), H6437 (see H.R. 2715), H6475 [14JN]

———increase and extend the alternative motor vehicle credit for certain flexible fuel hybrid vehicles (see H.R. 765), H1150 [31JA] (see H.R. 2557), H6006 [5JN]

———increase and extend vehicle refueling property credit (see H.R. 2505), H5923 [24MY]

———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. 1220), S5086 [25AP]

———increase standard mileage rate for charitable purposes to equal the rate for business purposes (see H.R. 2020), H4050 [24AP]

———increase the number of vehicles for which the alternative motor vehicle credit is allowed (see H.R. 76), H113 [5JA]

———modify alternative fuel vehicle refueling property credit (see H.R. 2039), H4175 [25AP]

———promote advanced plug-in hybrid vehicles and vehicle components (see H.R. 3239), H9274 [31JY]

———promote development and use of plug-in hybrid electric vehicles (see H.R. 589), H789 [19JA]

———protect consumers from discriminatory State taxes on motor vehicle rentals (see H.R. 2453), H5723 [23MY]

———provide a credit for fuel-efficient motor vehicles (see S. 1619), S7730 [14JN]

———provide a credit for new qualified plug-in hybrid motor vehicles (see H.R. 1331), H2241 [6MR] (see H.R. 1618), H2820 [21MR]

———provide a credit for the conversion of hybrid motor vehicles to plug-in hybrid motor vehicles (see H.R. 2966), H7489 [10JY]

———provide a credit to facilitate accelerated development and deployment of advanced safety systems for commercial motor vehicles (see H.R. 3820), H11490 [10OC]

———provide a nonrefundable credit for the purchase of energy efficient tires (see H.R. 2767), H6660 [18JN]

———provide for alternative motor vehicle facility bonds (see S. 1987), S10901 [3AU]

———provide incentives for plug-in electric drive motor vehicles (see S. 1617), S7730 [14JN]

———provide incentives to the automobile industry to accelerate efforts to develop more energy-efficient vehicles to lessen dependence on oil (see S. 1151), S4675 [18AP] (see H.R. 1920), H3560 [18AP]

———reduce Federal excise tax on highway motor fuels when the average U.S. retail gasoline price is over a certain dollar amount per gallon (see H.R. 2448), H5723 [23MY]

———reduce incentives to purchase larger and luxury motor vehicles (see S. 319), S671 [17JA]

———repeal limitation on number of qualified hybrid and advanced lean-burn technology vehicles eligible for alternative motor vehicle credit and provide credit for manufacturing hybrid vehicles (see H.R. 2481), H5922 [24MY]

———suspend Federal excise tax on highway motor fuels when the average U.S. retail gasoline price is over a certain dollar amount per gallon (see H.R. 1569), H2671 [19MR] (see H.R. 2480), H5922 [24MY]

National objectives: expand incentives for saving (see H.R. 2163), H4485 [3MY]

National security: require all young persons to perform military or civilian service, allow induction to uniformed services during wartime, and make permanent favorable tax treatment of combat pay (see H.R. 393), H342 [10JA]

Native Americans: allow Indian tribal governments to transfer the credit for electricity produced from renewable resources (see S. 2520), S16005 [19DE] (see H.R. 1954), H3694 [19AP]

———allow Indian tribes to receive charitable contributions of apparently wholesome food (see S. 1132), S4600 [17AP]

———modify the definition of Indian tribal governmental pension plans (see S. 792), S2795 [7MR] (see S. 1129), S4600 [17AP] (see H.R. 2119), H4415 [2MY]

———permanently extend the Indian employment credit and the depreciation rules for property used predominantly within an Indian reservation (see S. 176), S40 [4JA] (see S. 2195), S13077 [18OC] (see S. 2216), S13261 [23OC] (see H.R. 1875), H3474 [17AP]

———treatment of Indian tribal governments relative to issuance of tax-exempt governmental bonds (see S. 1850), S9774 [23JY] (see H.R. 3164), H8396 [24JY]

Natural gas: prevent discriminatory treatment of natural gas pipeline property (see H.R. 2230), H4751 [9MY]

Organ donors: provide a nonrefundable personal credit to individuals who donate certain life-saving organs (see H.R. 1035), H1564 [13FE]

Patents: limit damages and other remedies relative to tax planning methods (see H.R. 2365), H5470 [17MY]

———provide that certain tax planning inventions are not patentable (see S. 2369), S14488 [15NO]

Peace Corps: suspend 5-year period relative to exclusion of gain on the sale of a principal residence while serving in the Peace Corps (see H.R. 3764), H11315 [4OC]

Pension Protection Act: technical correction (see S. 190), S41 [4JA]

———technical corrections (see S. 1974), S10788 [2AU] (see H.R. 3361), H9704 [3AU]

Pensions: increase retirement security of women and small business owners (see S. 1288), S5561 [3MY]

———modify rules relating to coins and bullion that may be held by individual retirement accounts and certain other individually-directed accounts (see H.R. 4099), H13204 [6NO]

———modify the saver's credit (see H.R. 2724), H6438 (see H.R. 2724), H6475 [14JN]

———repeal required beginning date for distributions from individual retirement accounts and elective deferrals under qualified cash or deferred arrangements (see H.R. 396), H342 [10JA]

Petroleum: allow full expensing for the cost of qualified refinery property in the year the property is placed in service, and classify petroleum refining property as 5-year property for depreciation (see S. 1591), S7544 [12JN]

Pharmaceuticals: deny deductions for certain direct-to-consumer advertisements of prescription drugs and require reports regarding such advertisements (see H.R. 2823), H6956 [21JN]

Political campaigns: application of graduated income tax rates to principal campaign committees of candidates for State and local offices (see H.R. 3771), H11315 [4OC]

———clarify when organizations described in section 527 of the Internal Revenue Code must register as political committees (see S. 463), S1410 [31JA] (see H.R. 420), H434 [11JA]

———prohibit the use of public funds for political party conventions (see H.R. 72), H112 [5JA]

———provide a credit and a deduction for small political contributions (see H.R. 1482), H2436 [12MR]

———reform system of public financing of Presidential elections (see S. 436), S1327 [30JA] (see S. 2412), S14786 [5DE] (see H.R. 776), H1151 [31JA] (see H.R. 4294), H14250 [5DE]

Power resouces: expand credit for electricity produced from certain renewable resources and investment energy credit to include ocean thermal energy conversion projects (see H.R. 3105), H8185 [19JY]

Power resources: allow a refund of motor fuel excise taxes for actual off-highway use of certain mobile machinery vehicles (see S. 2401), S14700 [3DE]

———allow a tax credit for the purchase of idling reduction systems for diesel-powered on-highway vehicles (see S. 894), S3199 [15MR] (see H.R. 139), H115 [5JA]

———allow the small agri-biodiesel credit for biodiesel derived from waste and vegetable oils (see H.R. 1987), H3723 [20AP]

———apply the energy credit to combined heat and power system property (see H.R. 2001), H3776 [23AP]

———classify ethanol and biodiesel refining property as 7-year property for purposes of the accelerated cost recovery system (see H.R. 824), H1210 [5FE]

———disallow the tax credit for renewable diesel in the case of fuel coproduced with petroleum, natural gas, or coal feedstocks (see H.R. 2361), H5470 [17MY]

———eliminate taxable income limit on percentage depletion for oil and natural gas produced from marginal properties (see S. 905), S3199 [15MR]

———ensure more investment and innovation in clean energy technologies (see S. 1370), S6016 [11MY]

———establish the infrastructure foundation for the hydrogen economy (see S. 2129), S12532 [3OC]

———extend and expand incentives for production of renewable energy and clean energy sources (see S. 1508), S6845 [24MY] (see S. 1531), S6953 [25MY]

———extend and expand tax incentives for renewable fuels (see H.R. 825), H1210 [5FE]

———extend and modify the renewable energy production credit and the credit to holders of clean renewable energy bonds (see S. 1291), S5562 [3MY]

———extend certain expiring energy conservation provisions and provide a credit for certain individuals using home heating oil (see H.R. 4297), H14250 [5DE]

———extend taxable income limit on percentage depletion for oil and natural gas produced from marginal properties (see S. 2196), S13078 [18OC] (see S. 2217), S13261 [23OC]

———extend the excise tax provisions and income tax credit for biodiesel (see S. 872), S3124 [14MR]

———extend the investment tax credit relative to solar energy property and qualified fuel cell property (see S. 590), S1958 [14FE] (see H.R. 550), H758 [18JA]

———generate renewable energy and encourage novel technologies related to the production of energy (see H.R. 2652), H6234 [11JN]

———impose a temporary windfall profit tax on crude oil and invest revenues from such tax in renewable energy and energy efficiency (see H.R. 2372), H5470 [17MY]

———improve and extend certain energy-related tax incentives (see S. 822), S2898 [8MR] (see H.R. 1385), H2301 [7MR]

———increase and extend certain renewable energy and energy efficiency incentives (see H.R. 3807), H11489 [10OC]

———increase credit for biodiesel used as fuel (see H.R. 927), H1413 [8FE]

———increase diversity and independence of the U.S. energy supply by encouraging energy sources from rural areas, including biofuels and wind energy (see H.R. 2261), H4912 [10MY]

———increase incentives for E-85 fuel vehicle refueling property (see H.R. 604), H834 [22JA]

———increase use of ethanol and bio-diesel (see H.R. 4306), H14492 (see H.R. 4306), H15206 [6DE]

———increase use of renewable and alternative fuel (see S. 1158), S4750 [19AP]

———lower effective tax rate on investment in necessary energy infrastructure and credits for renewable energy (see S. 1601), S7545 [12JN]

———make geothermal heat pump systems eligible for the energy credit (see H.R. 2298), H4966 [14MY]

———make geothermal heat pump systems eligible for the energy credit and the residential energy efficient property credit (see S. 2314), S13989 [6NO] (see H.R. 2990), H7655 [11JY]

———make permanent certain tax incentives for alternative energy and accelerate the use of renewable fuels (see H.R. 517), H671 [17JA]

———make permanent certain tax incentives for ethanol and biodiesel used as a fuel (see H.R. 196), H117 [5JA]

———make permanent law the credits for nonbusiness energy property, for gas produced from biomass, and for synthetic fuels produced from coal (see H.R. 3593), H10625 [19SE]

———modify alcohol and alternative fuel tax credits, promote installation of fuel pumps for E-85, and require manufacture of dual fueled automobiles (see S. 162), S40 [4JA]

———modify rules relative to clean energy renewable bonds (see H.R. 1821), H3360 [29MR]

———modify the energy efficient appliance credit for certain newer appliances (see S. 1525), S6846 [24MY] (see H.R. 2137), H4484 [3MY]

———promote development and use of marine and hydrokinetic renewable energy technologies (see S. 1511), S6845 [24MY] (see H.R. 2036), H4175 [25AP]

———promote investment in energy independence through coal to liquid technology, biomass, and oil shale (see H.R. 683), H942 [24JA]

———provide a credit for biomethane produced from biomass which is equivalent to the credit allowed for electricity produced from biomass (see H.R. 2810), H6955 [21JN]

———provide a credit for residential biomass fuel property expenditures (see S. 1697), S8412 [26JN] (see H.R. 3107), H8185 [19JY]

———provide a credit for the production of a cellulosic biofuel (see S. 1618), S7730 [14JN]

———provide and extend tax incentives for renewable energy and conservation (see H.R. 1596), H2743 [20MR]

———provide credits for the installation of wind energy property, including by rural homeowners, farmers, ranchers, and small businesses (see S. 673), S2165 [16FE] (see H.R. 1772), H3357 [29MR]

———provide for a recovery period for depreciation of qualified energy management devices (see H.R. 2305), H4966 [14MY]

———provide incentives for production of renewable energy and energy conservation (see H.R. 2776), H6734 [19JN]

———provide incentives for production of renewable energy and energy conservation (H.R. 2776), consideration (see H. Res. 615), H9704 [3AU]

———provide incentives for renewable energy production, increase fuel economy standards for automobiles, and provide tax incentives for renewable energy production (see S. 298), S578 [16JA]

———provide incentives to reduce dependence on foreign oil (see H.R. 1451), H2399 [9MR]

———provide rate parity for open-loop and closed-loop biomass facilities under the renewable fuels tax credit (see H.R. 2742), H6576 [15JN]

———provide tax-exempt financing for qualified renewable energy facilities (see S. 672), S2165 [16FE]

———reduce carbon dioxide emissions by imposing a tax on primary fossil fuels based on their carbon content (see H.R. 2069), H4204 [26AP]

———repeal oil and gas subsidies (see H.R. 498), H572 [16JA]

———restore fairness in the provision of incentives for oil and gas production (see S. 341), S827 [22JA] (see H.R. 586), H789 [19JA]

———suspend royalty relief, repeal certain Energy Policy Act provisions, and repeal certain tax incentives for the oil and gas industry (see S. 115), S39 [4JA]

———terminate certain incentives for oil and gas (see S. 666), S2164 [16FE]

Precious metals: treat gold, silver, platinum, and palladium, in either coin or bar form, in the same manner as equities and mutual funds for purposes of the maximum capital gains rate for individuals (see S. 1546), S7070 [5JN] (see H.R. 2883), H7339 [27JN]

Prepaid derivative contracts: treatment (see H.R. 4912), H16948 [19DE]

Privacy: increase damages, fines, and penalties for unauthorized inspection or disclosure of returns and return information (see H.R. 779), H1151 [31JA]

———provide a 100 percent deduction for expenses related to identity theft (see H.R. 1860), H3399 [16AP]

Public buildings: reduce emissions and use of taxpayer money through accelerated use of cost-efficient technologies and establish a grant program for local governments to improve building efficiency (see S. 992), S3835 [27MR]

Public safety officers: exclude benefits from income, employment taxes, and wage withholding property tax rebates, provided to volunteer firefighters and emergency medical responders (see S. 1466), S6549 [23MY] (see H.R. 943), H1414 [8FE]

———provide a tax credit for police officers and professional firefighters and exclude from income certain benefits received by public safety volunteers (see H.R. 3303), H9467 (see H.R. 3303), H9544 [1AU]

Public utilities: allow solar and geothermal investment credit for public utility property (see H.R. 1977), H3723 [20AP]

———permit issuance of tax-exempt bonds for certain air and water pollution control facilities (see H.R. 2812), H6955 [21JN]

Public welfare programs: extend SSI for refugees, asylees, and certain other humanitarian immigrants and collect unemployment compensation debts resulting from fraud (see H.R. 2608), H6179 [7JN]

Puerto Rico: eligibility of residents for the refundable portion of the child tax credit (see H.R. 431), H434 [11JA]

———make permanent the deductibility of manufacturing income attributable to domestic production activities (see H.R. 763), H1150 [31JA]

———make residents eligible for the earned income tax credit (see H.R. 1339), H2242 [6MR] (see H.R. 3431), H9707 [3AU]

———provide residents who participate in cafeteria plans under Puerto Rican tax laws an exclusion from employment taxes comparable to exclusion that applies to cafeteria plans under U.S. laws (see S. 2373), S14488 [15NO] (see H.R. 2238), H4752 [9MY]

Railroads: extend and modify the railroad track maintenance credit (see S. 881), S3124 [14MR] (see H.R. 1584), H2742 [20MR]

———provide incentives to encourage investment in the expansion of freight rail infrastructure capacity and to enhance modal tax equity (see S. 1125), S4599 [17AP] (see H.R. 2116), H4415 [2MY]

Rates: permanently extend the current marginal tax rates (see S. 2185), S12988 [17OC]

———repeal alternative minimum tax on individuals and permanently extend reductions in income tax rates (see S. 2318), S14062 [7NO]

Real estate: allow an above-the-line deduction for State and local, and foreign real property taxes (see H.R. 4293), H14250 [5DE]

———allow deduction for interest on acquisition indebtedness on principal residences to all individuals, whether or not they itemize their other deductions (see H.R. 3608), H10695 [20SE]

———allow deduction for real property taxes on the principal residences to all individuals whether or not they itemize other deductions (see H.R. 3726), H11171 [2OC]

———apply the joint return limitation for capital gains exclusion to certain post-marriage sales of principal residences by surviving spouses (see S. 138), S39 [4JA]

———exclude discharges of indebtedness on principal residences from gross income (see H.R. 3648), H10900 [25SE]

———exclude discharges of indebtedness on principal residences from gross income (H.R. 3648), consideration (see H. Res. 703), H11170 [2OC]

———exclude from gross income discharges of indebtedness attributable to certain forgiven residential mortgage obligations (see S. 1394), S6126 [15MY] (see H.R. 1876), H3474 [17AP]

———exclude from gross income gain on the sale of certain residential leased-fee interests to holders of the leasehold rights (see H.R. 2613), H6179 [7JN]

———expand the incentives for the rehabilitation of older buildings including owner-occupied residences (see H.R. 610), H834 [22JA]

———impose excise tax on tax-exempt organizations that relocate donated property held by the organization if the relocation is contrary to the intent of the donor (see H.R. 1207), H1967 [27FE]

———increase amount excludable from the sale of a principal residence by taxpayers who have attained age 50 (see H.R. 4254), H14155 [4DE]

———increase exclusion of gain from the sale or exchange of a principal residence (see H.R. 4132), H13521 [9NO]

———increase the time that taxpayers may use to make a tax-free exchange of like-kind property (see H.R. 3039), H7776 [12JY]

———make permanent the deduction for premiums on mortgage insurance (see S. 1416), S6192 [16MY] (see H.R. 1813), H3359 [29MR]

———modify the rehabilitation credit and the low-income housing credit (see S. 584), S1958 [14FE] (see H.R. 1043), H1667 [14FE]

———provide an additional standard deduction for real property taxes for nonitemizers (see S. 2068), S11751 [19SE] (see S. 2362), S14488 [15NO] (see H.R. 4029), H12383 [31OC]

———provide double deduction for a portion of an individual's State and local property taxes in excess of the national average (see H.R. 114), H114 [5JA]

———provide for an enhanced deduction for qualified residence interest on acquisition indebtedness for heritage homes (see H.R. 952), H1414 [8FE]

———require escrow accounts for the payment of property taxes and insurance for all subprime loans and expand the coverage of certain appraisal requirements (see H.R. 3535), H10369 [14SE]

———require use of Federally insured intermediaries for nonrecognition treatment on like-kind exchanges involving cash to be used to acquire the replacement property (see H.R. 3420), H9707 [3AU]

Recycling: allow a credit or special depreciation allowance for reuse and recycling property and provide tax-exempt financing of recycling equipment (see S. 1587), S7451 [11JN]

Religious Freedom Peace Tax Fund: establish to receive tax payments of taxpayers conscientiously opposed to war, ensure that such revenue is used for non-military purposes, and improve revenue collection (see H.R. 1921), H3560 [18AP]

Research: modernize treatment of biomedical research corporations (see H.R. 3264), H9275 [31JY]

———permanently extend the research credit and strengthen the alternative simplified credit for qualified research expenses (see H.R. 2138), H4484 [3MY]

———provide a credit for medical research relative to developing qualified infectious disease products (see S. 2351), S14398 [14NO] (see H.R. 4200), H14081 [15NO]

———provide incentives to improve competitiveness (see S. 41), S37 [4JA] (see S. 2209), S13152 [19OC] (see H.R. 1712), H3183 [27MR]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (see S. 1025), S4159 [29MR] (see H.R. 25), H111 [5JA]

Rural areas: permit interest on federally guaranteed water, wastewater, and essential community facilities loans to be tax exempt in order to improve such facilities in rural areas (see H.R. 1959), H3694 [19AP]

———provide a credit to holders of rural renaissance bonds (see S. 1264), S5497 [2MY]

———provide an incentive for expanding employment in rural areas by allowing employers the work opportunity credit for hiring residents of rural areas (see H.R. 603), H834 [22JA]

———provide job creation and assistance (see H.R. 2442), H5621 [22MY]

———reward the hard work and risk of individuals who live in and help preserve small, rural towns (see S. 1093), S4437 [12AP]

Safety: provide credit to certain agriculture-related businesses for cost of protecting certain chemicals (see S. 544, 551), S1848 [12FE] (see H.R. 1814), H3359 [29MR]

Schools: allow public school districts to receive no-interest loans for the purchase of renewable energy systems (see H.R. 2441), H5621 [22MY]

———expand incentives for construction and renovation of public schools (see S. 912), S3272 [19MR] (see H.R. 2470), H5922 [24MY]

———make permanent certain tax benefits relating to elementary and secondary schools (see H.R. 3983), H12155 [29OC]

Science: provide credits for qualified stem cell research, storage of qualified stem cells, and donation of umbilical cord blood (see H.R. 457), H514 [12JA]

Securing America's Future Economy (SAFE) Commission: establish (see S. 304), S578 [16JA] (see H.R. 473), H571 [16JA] (see H.R. 3654), H10901 [25SE]

Securities: allow a credit for clean renewable water supply bonds (see H.R. 3452), H10016 [4AU]

———allow bonds guaranteed by Federal home loan banks to be treated as tax exempt bonds (see S. 1963), S10787 [2AU] (see H.R. 2091), H4291 [1MY]

———create a new class of bonds for new school construction (see H.R. 1862), H3399 [16AP]

———modify tax credit to holders of clean renewable energy bonds (see H.R. 1965), H3694 [19AP]

———require broker reporting of customer's basis in securities transactions (see S. 601), S1958 [14FE] (see H.R. 878), H1342 [7FE]

———simplify certain rules applicable to real estate investment trusts (see S. 2002), S10902 [3AU] (see H.R. 1147), H1893 [16FE]

Senior citizens: allow seniors with Social Security and pension income to file income tax form 1040S without regard to amount of interest or taxable income (see H.R. 432), H513 [12JA]

———provide a credit for eldercare expenses (see S. 2267), S13624 [31OC]

Shipping industry: provide an exemption from the harbor maintenance tax for certain commercial cargo loaded or unloaded at U.S. ports in the Great Lakes St. Lawrence Seaway System (see S. 1683), S8301 [22JN] (see H.R. 981), H1470 [12FE]

———provide an exemption from the harbor maintenance tax for certain shipping between U.S. mainland ports (see H.R. 1499), H2485 [13MR] (see H.R. 1701), H3080 [26MR]

Ships and vessels: modify application of the tonnage tax on vessels operating in the dual U.S. domestic and foreign trades (see S. 1495), S6845 [24MY] (see H.R. 2816), H6955 [21JN]

Small business: allow a credit against income tax for qualified equity investments in certain small businesses (see H.R. 578), H788 [19JA]

———allow a married couple who operates an unincorporated business as co-owners to file separate self-employment tax returns (see H.R. 868), H1342 [7FE]

———allow establishment of simple cafeteria plans to provide nontaxable employee benefits and modify requirements and benefits for cafeteria plans and flexible spending accounts (see S. 555), S1848 [12FE]

———clarify that personal service corporations may continue to use the cash method of accounting (see H.R. 3770), H11315 [4OC]

———establish Small Business Health Plans, provide tax relief, correct first-time paperwork violations without penalty, protect from frivolous lawsuits, and improve access to Federal contracts (see H.R. 1012), H1563 [13FE]

———expand expensing (see H.R. 1797), H3358 [29MR]

———expand the availability of the cash method of accounting for small businesses (see S. 296), S578 [16JA]

———extend increased expensing for small businesses (see S. 299), S578 [16JA]

———improve access and choice relative to employee health care (see H.R. 241), H120 [5JA]

———modify the partial exclusion for gain from certain small business stocks (see S. 1214), S5086 [25AP]

———modify the work opportunity credit to include the hiring of certain domestic abuse victims by small employers (see H.R. 3576), H10510 [18SE]

———provide a refundable credit for small business employee health insurance expenses (see S. 99), S38 [4JA]

———provide a refundable credit to small businesses for the costs of qualified health insurance (see H.R. 1802), H3359 [29MR]

———provide additional incentives to employers and employees of small businesses (see S. 349), S827 [22JA]

———provide for tax exempt qualified small issue bonds to finance agricultural processing property (see H.R. 2110), H4415 [2MY]

———provide incentives (see H.R. 46), H112 [5JA]

———provide relief (see H.R. 976), H1424 [9FE] (see H.R. 3907), H11776 [18OC]

———provide relief (H.R. 976), consideration of motion to suspend House Rules to allow consideration (see H. Res. 161), H1667 [14FE]

———provide relief (H.R. 976), consideration of Senate amendments (see H. Res. 675), H10755 [24SE]

———update optional methods for computing self-employment net earnings (see S. 2097), S12141 [26SE] (see H.R. 4215), H14081 [15NO]

Social Security: coordinate the threshold requirement for coverage of domestic employees with the amount required for a quarter of coverage (see H.R. 441), H513 [12JA]

———create personal guarantee accounts ensuring full benefits for all workers and their families, restore long-term solvency, and make certain benefit improvements (see H.R. 1090), H1789 [15FE]

———exclude from creditable wages income earned by aliens for services illegally performed in the U.S. or derived from an illegal trade or business (see H.R. 736), H1054 [30JA]

———exempt certain employment as a member of a local governing board from coverage (see S. 2154), S12775 [4OC]

———extend State Children's Health Insurance Program, streamline enrollment under that program and Medicaid, and provide a healthy savings tax credit for purchase of children's health coverage (see H.R. 2147), H4485 [3MY]

———reauthorize the State Children's Health Insurance Program, expand child health care insurance coverage through tax fairness, and provide for a health care Federalism initiative (see S. 2193), S13077 [18OC] (see H.R. 3888), H11775 [18OC]

———repeal tax increase on benefits (see H.R. 192), H117 [5JA] (see H.R. 1349), H2242 [6MR] (see H.R. 2158), H4485 [3MY]

———restrict totalization agreements between the U.S. and other countries and prohibit crediting of earnings from employment in U.S. by aliens not lawfully employed (see H.R. 709), H986 [29JA]

———treatment of benefits (see H.R. 191), H117 [5JA]

———treatment of income earned by individuals who are not citizens or U.S. nationals relative to coverage under the old-age, survivors, and disability insurance program (see H.R. 190), H117 [5JA]

Space policy: treat spaceports like airports under exempt facility bond rules (see S. 1355), S5928 [10MY] (see H.R. 2285), H4913 [10MY]

Sports: make permanent the 7-year depreciation recovery period for motorsport entertainment complexes (see S. 557), S1848 [12FE] (see S. 2247), S13490 [26OC] (see H.R. 1304), H2120 [1MR]

States: impose an excise tax on State revenues from tolls first imposed during calendar 2009 on federally-financed interstate highways (see H.R. 3250), H9275 [31JY]

Sudan: deny the foreign tax credit, and benefits of deferral, to companies doing business in Sudan until the Sudanese take steps to end genocide (see H.R. 459), H514 [12JA]

Taxpayers: modify penalty on the understatement of taxpayer's liability by tax return preparers (see H.R. 4318), H14493 (see H.R. 4318), H15207 [6DE]

Technology: prohibit discrimination in State taxation of multichannel video programming distribution services (see H.R. 3679), H11026 [27SE]

Telecommunications: provide for a tax deferral on gain from the sale of certain telecommunications businesses or tax incentives to promote ownership diversity (see H.R. 600), H834 [22JA]

———provide tax incentives to encourage diversity of ownership of telecommunications businesses (see H.R. 3003), H7655 [11JY]

Telephones: prohibit any State from imposing a new discriminatory tax on cell phone services (see S. 166), S40 [4JA]

———provide an extension for filing a refund for the excise tax on toll telephone service and provide for a safe harbor for businesses claiming such a refund (see S. 1123), S4599 [17AP]

———repeal excise tax on telephone use and other communications services (see S. 140), S39 (see S. 170), S40 [4JA] (see H.R. 1194), H1967 [27FE]

———restrict States from imposing a new discriminatory tax on cell phone services (see H.R. 436), H513 [12JA]

Tips: provide that tips received for certain services shall not be subject to income or employment taxes (see H.R. 3664), H10901 [25SE]

Tobacco products: apply rate parity to the excise tax on small cigars and small cigarettes (see S. 1799), S9469 [17JY]

———deter smuggling and ensure collection of all tobacco taxes (see S. 1027), S4159 [29MR] (see H.R. 4081), H12739 [5NO]

Transportation: equalize income exclusion of employer-provided parking and transit benefits and provide a common cost-of-living adjustment (see H.R. 1475), H2435 [12MR]

———extend the transportation fringe benefit to bicycle commuters (see S. 858), S3064 [13MR] (see H.R. 1498), H2485 [13MR]

———issue motor vehicle safety standards for motorcoaches and provide a tax credit for associated expenses incurred by motorcoach operators complying with such standards (see H.R. 4690), H15468 [13DE]

———make equitable the exclusion from gross income of parking and transportation fringe benefits and provide for a common cost-of-living adjustment (see S. 712), S2355 [28FE]

———prohibit States from imposing a discriminatory commuter tax on nonresidents (see H.R. 2242), H4752 [9MY]

———provide individuals a deduction for certain mass public transportation expenses (see H.R. 2459), H5723 [23MY]

U.N.: withhold U.S. contributions pending certification that the U.N. is not engaged in global taxation schemes (see S. 1623), S7730 [14JN]

Veterans: allow employers a credit against income tax for hiring veterans (see H.R. 2330), H5053 [15MY]

———allow individuals eligible for veterans health benefits to contribute to health savings accounts (see H.R. 991), H1470 [12FE]

———eligibility for mortgage revenue bond financing (see H.R. 551), H758 [18JA]

———extend period of limitation to file claims for refunds on account of disability determinations by the Dept. of Veterans Affairs (see S. 326), S671 [17JA] (see H.R. 2234), H4751 [9MY]

———increase limitation on the issuance of qualified veterans' mortgage bonds for Alaska, Oregon, and Wisconsin and modify the definition of qualified veteran (see S. 2277), S13624 [31OC]

———make permanent the use of qualified mortgage bonds to finance residences for veterans without regard to the first-time homebuyer requirement (see H.R. 3742), H11249 [3OC]

———suspend periods of limitation for credit or refund of overpayment of Federal income taxes by veterans pending service-connected compensation determinations by the Dept. of Veterans Affairs (see H.R. 951), H1414 [8FE]

Virgin Islands: assist in recovery and development by reducing tax imposed on distributions from certain retirement plans' assets (see H.R. 3367), H9705 [3AU]

———repeal certain tax laws (see S. 279), S508 [12JA] (see H.R. 57), H112 [5JA]

Virginia Tech University: exclude from gross income payments from the Hokie Spirit Memorial Fund to victims of campus shootings (see S. 2331), S14191 [8NO] (see H.R. 4118), H13411 [8NO]

Volunteer workers: provide earnings assistance and tax relief to members of the uniformed services, volunteer firefighters, and Peace Corps volunteers (see H.R. 3997), H12237 [30OC]

———provide earnings assistance and tax relief to members of the uniformed services, volunteer firefighters, and Peace Corps volunteers (H.R. 3997), concur in Senate amendment with an amendment (see H. Res. 884), H16834 [18DE]

———provide recruitment and retention incentives for volunteer emergency service workers (see S. 1840), S9658 [20JY] (see H.R. 2160), H4485 [3MY]

———reward individuals who provide volunteer services in times of national need (see H.R. 2439), H5621 [22MY]

Cloture motions

Internal Revenue Code: extend certain expiring provisions (H.R. 3996), motion to proceed, S14731 [4DE], S14814 [6DE]

Small business: provide relief (H.R. 976), S10589 [1AU], S12123 [26SE], S12206 [27SE]

———provide relief (H.R. 976), motion to proceed, S10117 [26JY], S10226 [30JY]

Cost Estimates

FAA Extension Act (H.R. 3540): CBO, H10718 [24SE]

Internet Tax Nondiscrimination Act: CBO (2003), S13354 [24OC]

Katrina Housing Tax Relief Act (H.R. 1562): CBO, E675 [28MR]

Examples

Disabled volunteers in various AmeriCorps programs, H12757 [6NO]

Excerpts

Undocumented Immigrants in Texas—A Financial Analysis of the Impact to the State Budget and Economy: Carole Keeton Strayhorn, S7051 [5JN]

Explanations

Tax Technical Corrections Act (H.R. 4839), S16056-S16060 [19DE]

Tax Treatment of Publicly Traded Partnerships Directly or Indirectly Deriving Income from Investment Adviser Services and Related Asset Management Services (S. 1624), S7744 [14JN]

Factsheets

Immigration Fact Check—CBO Report—The Rest of the Story: CBO, S8583 [27JN]

Letters

Alternative minimum tax relief: Linda E. Stiff, IRS, S13647 [1NO]

———several Members of Congress from taxwriting committees, S15861 [18DE]

AMT Penalty Protection Act: Babcock MacLean, Association of the Bar of the City of New York, S11741 [19SE]

———Diana Thompson, National Association of Enrolled Agents, S11741 [19SE]

Disease Prevention and Treatment Research Trust Fund: Neal Birnbaum, American College of Rheumatology, S10539 [1AU]

Effects of increasing the Federal minimum wage versus expanding the earned income tax credit: Donald B. Marron, CBO, S1223-S1225 [26JA]

Eliminate marriage penalty on the deduction for interest on student loans: Michael Currans, E555 [15MR]

Extend moratorium on certain taxes relating to the Internet and electronic commerce: Broderick D. Johnson, Don't Tax Our Web Coalition, S13354 [24OC]

Free Internet Filing Act: Brent Dillabaugh, Hawai'i Alliance for Community-Based Economic Development, S4213 [29MR]

———National Consumer Law Center, S4213 [29MR]

Increase, extend, and make permanent the above-the-line deduction for certain elementary and secondary school teacher expenses: Diane Shust and Randall Moody, National Education Association, S1165, S1166 [25JA]

———Princess Moss, Virginia Education Association, S1166 [25JA]

Increase tax deduction for teacher classroom supplies and expand to include qualified professional development expenses: Diane Shust and Randall Moody, National Education Association, S1644 [6FE], S3472 [21MR]

Make permanent the provision for penalty-free withdrawals from individual retirement plans for qualified reservist distributions: C. Williams Coane, Naval Reserve Association, H12760 [6NO]

———Gordon R. Sullivan, Association of the U.S. Army, H12760 [6NO]

———Michael P. Cline, Enlisted Association of the National Guard of the U.S., H12760 [6NO]

———Norbert R. Ryan, Jr., Military Officers Association of America, H12760 [6NO]

Prevent corporations from exploiting tax treaties to evade U.S. income tax: several organizations, H8681 [26JY]

Provide a tax credit for certain educator expenses: Diane Shust and Randall Moody, National Education Association, S8697, S8698 [28JN]

———Princess Moss, Virginia Education Association, S8698 [28JN]

Public Good IRA Rollover Act: several charitable organizations, S2914-S2916 [8MR]

Relief from alternative minimum tax: several Congressmen, S14767 [5DE]

Require Dept. of Energy certification that certain proposed tax increases will not increase gasoline prices or U.S. dependence on foreign energy sources before such taxes can take effect: R. Bruce Josten, U.S. Chamber of Commerce, S8173 [21JN]

Secure Rural Schools and Community Self-Determination Act reauthorization and BLM payment in lieu of taxes program funding: Larry Naake, National Association of Counties, S3987, S3988 [28MR]

Securing America's Future Economy (SAFE) Commission Act: Bill Frenzel, Brookings Institution, E162 [19JA]

———James R. Jones, Manatt Jones Global Strategies, LLC, E162 [19JA]

———Lee H. Hamilton, Woodrow Wilson International Center for Scholars, E162 [19JA]

———Peter G. Peterson, Blackstone Group, E161 [19JA]

———Robert L. Bixby, Concord Coalition, E94 [12JA]

———Rudolph G. Penner, Urban Institute, E162 [19JA]

Severance tax on oil and gas production in the Gulf of Mexico: John D. Leshy and Brian E. Gray, University of California Hastings College of the Law, S8174 [21JN]

Small Business Tax Relief Act: Bob Stallman, American Farm Bureau Federation, H1858 [16FE]

SSI Extension for Elderly and Disabled Refugees Act: Dan Lesser, Sargent Shriver National Center on Poverty Law, H7564 [11JY]

———Michael J. Astrue, SSA, H7564, H7565 [11JY]

———several organizations, H7562-H7564 [11JY]

Tax credit for small wind energy property expenditures to property placed in service in connection with a farm or rural small business: several farming and environmental organizations, S15184 [12DE]

Tax incentives to small businesses: Coalition for Job Opportunities, S1019 [24JA]

———Dan Danner, National Federation of Independent Business, S1020 [24JA]

———David C. Lizarraga and Michael L. Barrera, U.S. Hispanic Chamber of Commerce, S1019 [24JA]

———Steven C. Anderson and John Gay, National Restaurant Association, S1020 [24JA]

Windpower production subsidies: Thomas A. Barthold, Committee on Taxation (Joint), S8030 [20JN]

Lists

Proposed amendments to close tax loopholes to pay for programs, S2869 [8MR]

Rollcall vote on Economic Growth and Tax Relief Reconciliation Act (2001), S4419 [12AP]

Memorandums

Alternative Minimum Tax Effects: George Yin, Committee on Taxation (Joint), S1370 [31JA], S14769 [5DE]

Extend Moratorium on Certain Taxes Relating to the Internet and Electronic Commerce: John R. Luckey, Congressional Research Service, S13415 [25OC]

Messages

Budget of the U.S. Government for Fiscal Year 2008: President Bush, S1575 [5FE], H1168 [5FE]

State of the Union: President Bush, S907-S911 [23JA]

Tax Treaty With Belgium: President Bush, S8270 [21JN]

Motions

Alternative minimum tax: provide individuals relief (H.R. 4351), H15380, H15381 [12DE]

Internal Revenue Code: extend certain expiring provisions (H.R. 3996), S14773 [5DE]

IRS: repeal authority to use private debt collection companies, delay implementation of withholding taxes on Government contractors, and revise tax rules on expatriation (H.R. 3056), H11462 [10OC]

Power resources: provide incentives for production of renewable energy and energy conservation (H.R. 2776), H9944-H9949 [4AU]

Real estate: exclude discharges of indebtedness on principal residences from gross income (H.R. 3648), H11296 [4OC]

Small business: provide relief (H.R. 976), S10582 [1AU], S10736, S10749, S10753 [2AU], H10840 [25SE]

———provide relief (H.R. 976), consideration of Senate amendments (H. Res. 675), H10804 [25SE]

———provide relief (H.R. 976), veto, H11203 [3OC]

Opinion polls

Condition of the economy: CBS News, S4734 [19AP]

Outlines

Provide for Expedited Rescissions of Budget Authority (H.R. 595), E159 [19JA]

Stimulating Leadership in Cutting Expenditures (SLICE) Act (H.R. 595), E278 [7FE]

Poems

``AMT Relief,'' Representative McDermott, H16893 [19DE]

Press releases

Concord Coalition Praises Senators Conrad and Gregg for Bipartisan Initiative To Address Long-Term Fiscal Imbalance: Concord Coalition, S11663 [18SE]

CRFB Praises Bipartisan Task Force Effort: Committee for a Responsible Federal Budget (organization), S11664 [18SE]

Delaware Man Honored With President's Volunteer Service Award at National Disability Inclusion and National Service Conference: USA Freedom Corps, H12757 [6NO]

Tax Package Tied to Minimum Wage Hike Fails To Deliver Relief for Small Business: National Federation of Independent Business, H4118 [25AP]

Remarks in House

Agriculture: authorize agricultural producers to establish and contribute to tax-exempt farm risk management accounts in lieu of federally subsidized crop insurance or noninsured crop assistance (H.R. 1882), E764 [17AP]

———exclude from gross income interest received on loans secured by agricultural real property (H.R. 833), E274 [6FE]

———exempt farmers from capital gains taxes when they sell land development rights to certain groups committed to conservation, H2169 [6MR]

———provide credit for farmers' investments in value-added agriculture (H.R. 2658), E1258 [11JN]

Airport and Airway Trust Fund: extend funding and expenditure authority (H.R. 3540), H10718-H10720 [24SE]

Alternative minimum tax: enforce pay-as-you-go requirement relative to providing relief, H15284-H15290 [11DE]

———provide individuals relief, H831 [22JA], H1197 [5FE], H1316, H1319 [7FE], H2017 [28FE], H3196, H3240 [28MR], H3403 [17AP], H3770 [23AP], H4542 [7MY], H4620-H4622, H4624 [8MY], H10411 [17SE], H11405 [10OC], H12371 [31OC], H13393-H13397 [8NO], H13417, H13423, H13424, H13446-H13461, H13516-H13520 [9NO], H14159 [5DE], H14447, H14449 [6DE], H16838, H16890-H16899 [19DE], E2391 [13NO]

———provide individuals relief (H.R. 4351), H15322, H15368-H15382 [12DE], H15445 [13DE], H16647 [18DE], E2583, E2584 [13DE]

———provide individuals relief (H.R. 4351), consideration (H. Res. 861), H15327-H15334 [12DE]

———provide individuals relief (H.R. 4351), motion to recommit, H15380, H15381 [12DE]

———repeal on individuals, H13420, H13421, H13424 [9NO]

———repeal on individuals and replace with an alternative tax individuals may choose, H14266 [6DE]

———repeal on individuals and replace with an alternative tax individuals may choose (H.R. 3818), H11555 [16OC], H11852 [23OC], H12370 [31OC], H13452 [9NO]

American Samoa: expand and extend the economic development tax credit, H13457 [9NO]

Animals: exclude from gross income amounts received on the sale of certain animals associated with educational programs (H.R. 1720), E662 [28MR]

———treat charitable remainder pet trusts in a manner similar to charitable remainder annuity trusts (H.R. 2491), E1147 [25MY]

Armed Forces: allow employers to claim a work opportunity credit for hiring military personnel returning from service in Iraq or Afghanistan and for hiring their dependents and dependents of deceased personnel, H1857, H1859 [16FE]

———exclude combat zone compensation of members from employment taxes (H.R. 1085), E371 [15FE]

———exclude from gross income the earned income of a spouse of a member serving in a combat zone (H.R. 1086), E371 [15FE]

———extend rule treating combat pay as earned income for the earned income credit and increase standard deduction for persons in uniformed services on active duty for a certain period, H12762, H12763 [6NO]

———extend rule treating combat pay as earned income for the earned income credit and increase standard deduction for persons in uniformed services on active duty for a certain period (H.R. 3808), H11552 [16OC]

———make employers of spouses of military personnel eligible for the work opportunity credit, H2425 [12MR]

———make permanent law the treatment of tax-exempt combat pay as earned income for purposes of the earned income credit, H12762 [6NO]

———make permanent the provision for penalty-free withdrawals from individual retirement plans for qualified reservist distributions (H.R. 867), E1068 [16MY]

———permanently extend election to include combat pay as earned income for the earned income credit and penalty-free distributions from retirement plans to individuals on active duty, H16787 [18DE]

———permanently extend election to include combat pay as earned income for the earned income credit and penalty-free distributions from retirement plans to individuals on active duty (H.R. 4085), E2384 [9NO]

———provide relief for children of members who die as a result of service in a combat zone (H.R. 3961), E2228 [24OC]

———provide tax relief to active duty military personnel and employers who assist them, H12762 [6NO]

Arts and humanities: make permanent the election to treat the cost of qualified film and television productions as an expense (H.R. 3389), E1744 [4AU]

———modify rules for charitible contributions of fractional gifts (H.R. 3881), E2163 [17OC]

Aviation: airport passenger facility charge increase, H10514 [19SE]

BLM: limit amount of land controlled by the Federal government, H2213 [6MR]

———payment in lieu of taxes program funding, H7107, H7108, H7132 [26JN], E1493 [12JY]

———payment in lieu of taxes program funding through reductions in National Endowment for the Arts funding, H7111, H7112 [26JN], E1435 [28JN], E1487 [11JY]

———provide permanent funding for the payment in lieu of taxes program, H14440 [6DE]

———provide permanent funding for the payment in lieu of taxes program (H.R. 790), E241 [1FE]

Budget: allocation of funds, H1234 [6FE], H1275 [7FE], H2249, H2250 [7MR], H2392 [9MR], H6817 [20JN], H10747-H10753 [24SE], H10762 [25SE], H15292 [11DE], H16821 [18DE], E383 [16FE]

———balance, H2443 [13MR], H2676 [20MR]

———deficit, H1156 [5FE], H11057-H11059 [1OC], H11498 [15OC]

———impact of tax increases, H12242, H12244 [31OC]

———pay-as-you-go requirement, H6820-H6822 [20JN], H8247 [23JY], H10133 [5SE], H11143, H11145-H11147 [2OC], H11475 [10OC], H12222, H12223 [30OC], H12371 [31OC], H12434 [1NO], H13420, H13421, H13423, H13424 [9NO], H13950 [14NO], H15372-H15374, H15379, H15380 [12DE], H15419 [13DE], H16934 [19DE]

———provide estate tax relief and permanently extend certain education-related tax deductions and dividend and capital gain tax rate reductions, H3483, H3484 [18AP], H3595, H3596 [19AP], H4510, H4515, H4516 [7MY]

———provide for expedited rescissions of budget authority (H.R. 595), E158 [19JA], E277 [7FE], E378 [16FE]

———reinstate pay-as-you-go requirement, H12, H14 [4JA], H61, H69-H79, H82, H98, H102-H105 [5JA], H127, H233, H235, H243 [9JA], H500 [12JA], H548-H554 [16JA], H652 [17JA], H973 [29JA], H1258, H1262 [6FE], H3177 [27MR], H3242 [28MR], H3768, H3769 [23AP], H4514, H4540, H4541 [7MY], H5362, H5364 [17MY]

———reinstate pay-as-you-go requirement and reduce budget deficits by strengthening budget enforcement and fiscal responsibility, H3676 [19AP]

———setting forth the Federal budget for 2007-2012 (H. Con. Res. 99), H3189, H3190 [28MR]

Bureau of the Census: publish improved annual measures of family income to more accurately determine extent of poverty and anti-poverty effectiveness of means-tested benefit and tax programs (H.R. 3243), E1675 [1AU]

Bush, President: evaluation of administration, H864 [23JA]

———evaluation of economic policies, H1201-H1207 [5FE], H4514 [7MY], H6634 [18JN], H10889 [25SE], H16648, H16650 [18DE], H16840 [19DE]

Business and industry: allow exchange of like-kind property involving certain mutual ditch, reservoir, or irrigation company stock (H.R. 1182), E375 [16FE]

———permanently extend the subpart F exemption for active financing income (H.R. 1509), E530 [13MR]

———provide a credit to employers for the cost of implementing wellness programs (H.R. 3717), E2042 [2OC]

———provide a shorter recovery period for the depreciation of certain improvements to retail space (H.R. 2936), E1454 [29JN]

———simplify tax and eliminate drawback fee on certain distilled spirits used in non-beverage products manufactured in a U.S. foreign trade zone for domestic use and export (H.R. 2571), E1205 [6JN]

Caribbean nations: economic growth, E2089 [9OC]

Charities: exempt motor vehicle donations to certain charities from limitations on such donations (H.R. 4090), E2340 [6NO]

Children and youth: extend child tax credit, H3197 [28MR]

———increase, and make permanent certain improvements to, the child tax credit (H.R. 1406), E491 [8MR]

Colleges and universities: eliminate marriage penalty on the deduction for interest on student loans (H.R. 1556), E555 [15MR]

Committee on Foreign Investment in the U.S.: require report on economic factors and regulations that discourage foreign investment, H2008 [28FE]

Community development: extend the new market tax credit (H.R. 2075), E888, E890 [30AP]

Computers: allow expensing of broadband Internet access expenditures (H.R. 1818), E725 [30MR]

Congress: accomplishments of the 110th Congress, H3682-H3691 [19AP], H7638-H7640 [11JY], H8609 [25JY], H10609-H10616 [19SE], H12243 [31OC], H15278 [11DE], H16813-H16822 [18DE], H16840 [19DE], E2028 [1OC]

———goals of the 110th Congress, H5 [4JA]

Congressional Black Caucus: budget priorities, H3266-H3268 [28MR], H3291-H3300, H3306, H3328, H3330 [29MR]

Congressional Progressive Caucus: budget priorities, H3268 [28MR], H3303-H3311, H3329, H3330 [29MR]

Conservation of natural resources: increase limitations on the amount excluded from the gross estate with respect to land subject to a qualified conservation easement (H.R. 3708), E2037 [1OC]

Constitutional amendments: abolish personal income, estate, and gift taxes and prohibit the Government from engaging in business in competition with its citizens (H.J. Res. 23), E287 [7FE]

Contracts: prohibit funding for certain Federal contractors that owe a Federal tax debt, H7357 [28JN]

———repeal withholding tax on Federal, State, and local government contracts, E2392 [13NO]

———repeal withholding tax on Federal, State, and local government contracts (H.R. 1023), H11455 [10OC], E343 [13FE]

———require potential Federal contractors to certify they owe no Federal tax debt, H6463 [14JN]

———require potential Federal contractors to certify they owe no Federal tax debt (H.R. 1986), E817 [20AP]

Corp. for National and Community Service: tax treatment of compensation paid to disabled AmeriCorps volunteers, H12757, H12758 [6NO]

Corporations: ensure management and administrative activities will not be taken into account in determining if an entity has sufficient business activities in a foreign country to avoid treatment as an expatriated entity (H.R. 2937), E1455 [29JN]

———prevent from exploiting tax treaties to evade U.S. income tax, H8676-H8686, H8688-H8696 [26JY], H8746 [27JY]

———provide same tax treatment of corporations doing financial advising as those that are in corporate partnerships, H13421, H13424 [9NO]

Death and dying: permit military death gratuities to be contributed to certain tax-favored accounts, H12761 [6NO]

———permit military death gratuities to be contributed to certain tax-favored accounts (H.R. 418), H11824 [22OC]

Democratic Party: national agenda, H232-H238 [9JA], H324, H325, H330 [10JA], H518, H548-H554, H562-H565 [16JA], H632, H636 [17JA], H694 [18JA], H775-H787 [19JA], H837, H838, H840 [23JA], H923-H929 [24JA], H1317-H1322 [7FE], H2016, H2020-H2027 [28FE], H2106 [1MR], H2142-H2149 [5MR], H2808 [21MR], H3020 [26MR], H3083, H3085, H3086, H3178-H3182 [27MR], H3674 [19AP], H4936 [14MY], H5026 [15MY], H5526-H5528 [21MY], H6395 [13JN], H6653, H6654 [18JN], H6740, H6741 [20JN], H6959 [22JN], H7208, H7211 [27JN], H7652, H7653 [11JY], H7660, H7662, H7765 [12JY], H9714, H9715 [4AU], H10131-H10138 [5SE], H10439 [18SE], H10612, H10613, H10614 [19SE], H10747-H10753 [24SE], H11058-H11063 [1OC], H11376, H11377 [9OC], H11398 [10OC], H12160 [30OC], H12243, H12244 [31OC], H12745 [6NO], H14161 [5DE], H15292-H15298 [11DE], H15418 [13DE], H16821-H16826 [18DE], E29 [5JA], E1780 [4AU]

Denali Commission: funding, H6764, H6765 [20JN], H8156 [19JY]

Dept. of Agriculture: replace daily posted county prices used for determining loan deficiency payment rates with a monthly posted county price for each crop, H8756, H8757 [27JY]

Dept. of Education: allow a State to opt out of K-12 educational grant programs and the requirements of those programs and provide a tax credit to taxpayers in such a State (H.R. 3177), H10129 [5SE], H10204 [6SE], H10425-H10431 [17SE], H11302 [4OC]

Dept. of the Treasury: continue program allowing private tax collection contracts, H13419 [9NO]

———repeal authority to enter into private tax collection contracts (H.R. 695), H11460 [10OC], E199 [29JA]

Disabled: establish financial security accounts for the care of family members with disabilities (H.R. 2370), E1075 [17MY]

Disasters: extend tax relief to residents and businesses of an area where a major disaster has been declared due to severe storms and flooding (H.R. 3444), H10099 [5SE]

———provide a credit for hurricane and tornado mitigation expenditures (H.R. 913), H1980 [28FE], H3684 [19AP], H6167 [7JN]

Discrimination: deny all deductions for business expenses associated with the use of a club that discriminates on the basis of sex, race, or color (H.R. 1817), E708 [30MR]

Diseases: require group and individual health insurance coverage of screening for breast, prostate, and colorectal cancer (H.R. 3425), E1731 [3AU]

———require group and individual health insurance coverage of screening for colorectal cancer (H.R. 3060), H7858 [17JY]

———waive employee portion of Social Security taxes imposed on individuals who have been diagnosed with cancer or a terminal disease (H.R. 4684), E2569 [13DE]

Domestic policy: assessment of war and reconstruction efforts in Iraq relative to cost and public debt, H8609-H8612 [25JY]

———repeal certain tax breaks and invest those monies in programs to assist the working poor and alleviate poverty (H. Con. Res. 10), H4200 [26AP]

Ecology and environment: extend financing of the Superfund program by reinstating certain excise taxes (H.R. 3636), E1960 [24SE]

———forestry conservation tax credit bonds, H14431 [6DE]

———make expensing of environmental remediation costs permanent and repeal recapture of such expenses (H.R. 1753), E723 [30MR]

———make permanent the residential energy efficient property credit (H.R. 778), E238 [1FE]

Economic Growth and Tax Relief Reconciliation Act: make marriage penalty relief provisions permanent (H.R. 834), E272 [6FE]

———make repeal of estate taxes permanent, H11462, H11463 [10OC]

———repeal sunset on expansion of the adoption credit and adoption assistance programs (H.R. 471), H793 [22JA], H5058 [16MY]

Economy: extend certain tax relief provisions, H3057 [26MR], H3404 [17AP], H3767, H3770 [23AP], H4027 [24AP], H4538-H4543 [7MY], H4584-H4592 [8MY], H5369, H5370, H5373 [17MY], H7662 [12JY]

———growth, H1250-H1257 [6FE], H2010, H2022-H2026 [28FE], H2223 [6MR], H4264 [1MY], H7999 [18JY], H10609 [19SE], H11324, H11374, H11376, H11377, H11381 [9OC], H12225-H12227 [30OC], E2521 [6DE], E2542 [11DE]

———impact of tax cuts, H238-H245 [9JA], H502 [12JA], H554-H560 [16JA], H735 [18JA], H826-H832 [22JA], H968-H975 [29JA], H1190-H1196, H1203 [5FE], H1250-H1257 [6FE], H1307, H1322-H1329 [7FE], H1455-H1462 [12FE], H1948 [27FE], H2020, H2021 [28FE], H2142-H2149 [5MR], H2224-H2227 [6MR], H2277-H2279 [7MR], H2554 [14MR], H2811 [21MR], H2946 [22MR], H3066-H3071 [26MR], H3170-H3176 [27MR], H3394-H3397 [16AP], H3404, H3455-H3461 [17AP], H3767 [23AP], H4933 [14MY], H5026-H5030 [15MY], H5536 [22MY], H6814-H6816 [20JN], H7631 [11JY], H7999 [18JY], H8190 [23JY], H10162 [6SE], H10609, H10613 [19SE], H10747 [24SE], H12224-H12227 [30OC], E2521 [6DE]

———importance of job creation, H501 [12JA], H971 [29JA], H2824 [22MR], H5028-H5030 [15MY], H11398 [10OC]

———increase minimum wage, improve access to health care coverage for employees of small businesses, and provide small business tax incentives, H261, H265, H272-H278, H280, H282, H295, H305 [10JA]

———make permanent certain tax relief provisions, H6245 [12JN]

———national objectives priority assignments, H732 [18JA], H2553-H2559 [14MR], H4514 [7MY], H11482-H11488 [10OC]

Education: allow a tax credit for certain education and training expenses (H.R. 244), E27 [5JA]

———allow tax credits for certain elementary and secondary school expenses and contributions to charitable school-tuition organizations (H.R. 1057), E352 [15FE]

———encourage businesses to improve math and science education at elementary and secondary schools (H.R. 37), E33 [5JA]

———encourage teachers to pursue teaching math and science subjects at elementary and secondary schools (H.R. 36), E33 [5JA]

———expand the Hope Scholarship credit to elementary and secondary school expenses (H.R. 1058), E348 [14FE]

———improve and expand education savings accounts (H.R. 87), H2273, H2274 [7MR], H6224, H6225 [11JN]

———improve recruitment, preparation, distribution, and retention of public elementary and secondary school teachers and principals (H.R. 2204), E987 [8MY]

———increase the annual contribution limit to Coverdell education savings accounts (H.R. 590), E154 [19JA]

———provide for the deductibility of higher education expenses and interest on student loans (H.R. 193), E20 [5JA], E147 [18JA]

———provide tax credit for educational expenses incurred in attending public or private elementary and secondary schools (H.R. 1056), E351 [15FE]

———provide tax credit for elementary and secondary school personnel (H.R. 1060), E347 [14FE]

———provide tax credit for elementary and secondary school teachers (H.R. 1059), E347 [14FE]

———repeal limits on the deduction of interest on education loans, H615 [17JA]

Electric power: make permanent the credit for producing electricity from wind (H.R. 794), E238 [1FE]

———make permanent the credit for renewable electricity production (H.R. 793), E238 [1FE]

———provide a certain recovery period for property used in the transmission or distribution of electricity for sale (H.R. 2148), E957 [4MY]

Electronic commerce: extend moratorium on certain taxes relating to the Internet and electronic commerce (H.R. 3678), H11567-H11573 [16OC], H12160-H12164, H12173, H12208 [30OC], E2001 [27SE]

———make permanent the moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce (H.R. 743), E240 [1FE]

Employment: allow deduction and make refundable the credit for household and dependent care services necessary for gainful employment (H.R. 4164), E2402 [14NO]

———allow self-employed individuals to deduct health insurance costs in computing self-employment taxes (H.R. 3660), E1976 [25SE]

———modify credit for expenses for household and dependent care services necessary for gainful employment (H.R. 1911), H3564 [19AP]

Energy Policy Act: repeal certain provisions, close tax loopholes, and impose windfall profits tax on oil companies, H16936 [19DE]

European Union: treat certain payments made in lieu of income taxes as income taxes paid to a foreign country for foreign tax credit (H.R. 3604), E1931 [19SE]

Families and domestic relations: allow credit for medical expenses for dependents (H.R. 1898), E762 [17AP]

———increase benefits for parents who stay at home with their children (H.R. 1421), E499 [8MR]

———strengthen the earned income tax credit, H3421 [17AP]

Federal employees: exclude from gross income amounts paid on behalf of Federal employees and Armed Forces members on active duty under Federal student loan repayment programs (H.R. 2363), H5627 [23MY]

———exclude from gross income certain combat zone compensation of civilian employees of the U.S. (H.R. 1974), E792 [19AP]

Federal-State relations: extend deduction of State and local general sales taxes, H3198 [28MR], H3769, H3770 [23AP]

———make permanent the deduction of State and local general sales taxes (H.R. 60), H1850 [16FE]

Financial institutions: exclude from gross income certain interest amounts received by individuals (H.R. 228), E22 [5JA]

———increase participation by minority and women-owned financial institutions in new markets tax credit program, E2411 [14NO]

Fire prevention: treat automatic fire sprinkler systems as 5-year property for purposes of depreciation (H.R. 1742), E673 [28MR]

Food industry: modify treatment of qualified restaurant property as 15-year property for purposes of the depreciation deduction (H.R. 3622), E1940 [20SE]

Foreign investments: deny qualified dividend income treatment to certain foreign dividends (H.R. 1672), E629 [23MR]

FRS: programs and services that facilitate the provision of banking and financial services to illegal aliens, H1900 [27FE], H2248 [7MR]

Gambling: regulate Internet gambling (H.R. 2607), H6166 [7JN]

Great Lakes: deny refinery expensing to owners of refineries permitted to increase the discharge of pollutants into the Great Lakes (H.R. 3276), E1707 [2AU]

Hazardous substances: provide a tax credit for property owners who remove lead-based paint hazards (H.R. 3918), E2195 [22OC]

Health: allow a deduction for amounts paid for health insurance and prescription drug costs of individuals (H.R. 227), E22 [5JA]

———allow reimbursement from flexible spending accounts for certain dental procedures (H.R. 3109), E1584 [20JY]

———expand workplace health incentives by equalizing the tax consequences of employee athletic facility use (H.R. 1748), E2515 [6DE]

———make health care coverage more accessible and affordable (H.R. 3343), E1728 [3AU]

———modify rules with respect to health savings accounts and medical savings accounts (H.R. 2639), H6245 [12JN], H7209 [27JN], H9191 [31JY], H11554 [16OC]

———national policy to provide health care and reform insurance procedures, H1040-H1046 [30JA]

———protect enrollees in managed care plans and other health coverage (H.R. 979), H1618 [14FE]

———require individual and group health insurance coverage and group health plans and Federal employees health benefit plans to provide coverage for routine HIV/AIDS screening (H.R. 822), H1313 [7FE]

———treat certain amounts paid for exercise equipment and physical fitness programs as amounts paid for medical care (H.R. 245), E25 [5JA]

Health care professionals: provide a credit to physicians who provide charity care (H.R. 973), E301 [9FE]

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. 3344), E1727 [3AU]

House of Representatives: institute a pay-as-you-go rule, H3594-H3598 [19AP]

House Rules: requirement of a three-fifths vote on certain legislation increasing taxes, H727, H728 [18JA], H10907 [26SE]

Housing: exclude from gross income certain amounts of cancellation of indebtedness income on account of a foreclosure on the mortgage secured by the principal residence of the taxpayer (H.R. 3506), H10737 [24SE]

———exclude military basic housing allowance from income for purposes of the low-income housing credit and qualified residential rental projects (H.R. 1481), H12761 [6NO], H16786 [18DE]

Hurricanes: extend and expand certain rules relative to housing in the Gulf Opportunity Zone (H.R. 1562), H3150-H3153 [27MR], H11829 [22OC], E797 [19AP]

Immigration: reform, H1156 [5FE]

Income: adjust estimated tax payment safe harbor based on income for the preceding year in the case of individuals whose adjusted gross income exceeds a certain amount (H.R. 1906), H3594-H3600 [19AP], H3768 [23AP]

———adjust estimated tax payment safe harbor based on income for the preceding year in the case of individuals whose adjusted gross income exceeds a certain amount (H.R. 1906), consideration (H. Res. 317), H3568-H3577 [19AP]

———provide additional tax relief to low and moderate income individuals, repeal the individual alternative minimum tax, and reform the corporate income tax (H.R. 3970), H12157, H12159 [30OC]

Individual retirement accounts: allow tax-free distributions for charitable contributions (H.R. 1419), H13457 [9NO], E2392 [13NO]

Insurance: allow a refundable credit for the purchase of private health insurance (H.R. 3515), E2209 [23OC]

———allow credit for cost of insurance against negative outcomes from surgery and malpractice of a physician (H.R. 3342), E1730 [3AU]

———allow full deductibility of health insurance costs of individuals (H.R. 3516), E2209 [23OC]

———health savings accounts, H6228 [11JN], H7474 [10JY]

———require group and individual health plans to provide coverage for second opinions (H.R. 282), E27 [5JA]

———require health plans to provide direct access to services provided by obstetrician-gynecologists without a referral (H.R. 283), E27 [5JA]

Internal Revenue Code: extend certain expiring provisions (H.R. 3996), H12432, H12433, H12434 [1NO], H13302, H13393-H13398 [8NO], H13416, H13428-H13462, H13511 [9NO], H14447 [6DE], E2391, E2392 [13NO], E2411 [14NO], E2443 [15NO]

———extend certain expiring provisions (H.R. 3996), consideration (H. Res. 809), H13417-H13426 [9NO]

———extend certain expiring provisions (H.R. 3996), Senate amendment, H16889-H16899, H16936 [19DE]

———provide taxpayers a flat tax alternative to the current income tax system (H.R. 1040), H2160 [5MR]

———repeal capital gains tax increase on second homes, H13393 [8NO]

———repeal tax increase on real estate partnerships, H13393 [8NO]

———simplify and make tax system fairer and more fiscally responsible, H830 [22JA], H3395-H3397 [16AP], H3405, H3454-H3461 [17AP], H3564 [19AP], H3770 [23AP], H4542, H4543 [7MY]

———technical corrections (H.R. 4839), H16917 [19DE]

———terminate (H.R. 510), E130 [17JA]

Investments: allow employees not covered by qualified retirement plans to save for retirement through automatic payroll deposit individual retirement accounts and facilitate similar savings by the self-employed (H.R. 2167), E953 [4MY]

———allow individuals to defer recognition of reinvested capital gains distributions from regulated investment companies (H.R. 2796), E1361 [20JN]

———establish and provide for treatment of individual development accounts (H.R. 1514), E550 [14MR]

———make individual income tax rates for capital gains permanent (H.R. 3170), E1618 [25JY]

———provide that distributions from certain retirement plans are not included in gross income if used to pay long-term care insurance premiums (H.R. 3088), E2372 [8NO]

———provide that distributions from certain retirement plans are not included in gross income if used to pay long-term care insurance premiums (H.R. 3517), E2209 [23OC]

———treatment of certain foreign nonqualified deferred compensation (H.R. 3923), E2192 [22OC]

IRS: assure existing Federal employment preferences for disabled veterans as part of the contracting criteria for outsourcing collection of unpaid and past due income taxes, E2122 [12OC]

———clarify term of the Commissioner of Internal Revenue (S. 2436), H16917 [19DE]

———compile report on characteristics of households not claiming tax credits, H3484 [18AP]

———eliminate withholding of income taxes by employers and require individuals to pay income taxes in monthly installments (H.R. 3601), E1927 [19SE]

———enhance taxpayer protections and outreach (H.R. 1677), H3404, H3417-H3423 [17AP], E789 [19AP], E846 [24AP]

———establish office to focus on internal revenue laws violations by persons under investigation for commercial sex acts and increase monetary penalty limitations for tax fraud (H.R. 3424), E1733 [3AU]

———prohibit funding for implementation of a Spanish language version of ``Where's My Refund'' program, H7391-H7393 [28JN], E1479 [10JY]

———repeal authority to use private debt collection companies, delay implementation of withholding taxes on Government contractors, and revise tax rules on expatriation (H.R. 3056), H11446-H11464, H11474, H11475 [10OC], E2122 [12OC], E2154 [16OC], E2158 [17OC]

———repeal authority to use private debt collection companies, delay implementation of withholding taxes on Government contractors, and revise tax rules on expatriation (H.R. 3056), consideration (H. Res. 719), H11400-H11410 [10OC]

———repeal authority to use private debt collection companies, delay implementation of withholding taxes on Government contractors, and revise tax rules on expatriation (H.R. 3056), motion to recommit, H11462, H11463 [10OC]

Law enforcement: restrict use of offshore tax havens and abusive tax shelters to inappropriately avoid Federal taxation, H8765, H8767, H8786, H8787 [27JY]

Law enforcement officers: provide a nonrefundable tax credit to law enforcement officers who purchase armor vests (H.R. 3304), E1701 [2AU]

Laws: reform, H13391, H13392 [8NO]

Lawyers and attorneys: restore, make permanent, and increase amount of exclusion from gross income for amounts received under qualified group legal services plans (H.R. 1840), E721 [30MR]

Louisiana: provide an income tax exclusion for amounts paid to individuls pursuant to the Road Home Program (H.R. 1445), H7767 [12JY]

Mental health: require equity in the provision of mental health and substance-related disorder benefits under group health plans (H.R. 1424), H15449-H15453 [13DE], H16786 [18DE], H16915 [19DE], E935 [2MY]

Motor vehicles: exclude from gross income the reimbursement costs of using passenger automobiles for charitable organizations (H.R. 1827), E716 [30MR]

———impose an excise tax on automobiles sold in the U.S. that are not alternative fueled automobiles (H.R. 182), E19 [5JA]

———include heavier vehicles in the limitations on the depreciation of certain luxury automobiles (H.R. 2715), E1299 [14JN]

———promote development and use of plug-in hybrid electric vehicles, H13399 [8NO], H14139 [4DE]

———promote development and use of plug-in hybrid electric vehicles (H.R. 589), H702 [18JA], H977 [29JA]

———provide a credit for new qualified plug-in hybrid motor vehicles (H.R. 1618), E604 [21MR]

———provide a credit for the conversion of hybrid motor vehicles to plug-in hybrid motor vehicles (H.R. 2966), E1480 [10JY]

———provide a credit to facilitate accelerated development and deployment of advanced safety systems for commercial motor vehicles (H.R. 3820), E2198 [22OC]

National security: require all young persons to perform military or civilian service, allow induction to uniformed services during wartime, and make permanent favorable tax treatment of combat pay (H.R. 393), E1633 [26JY]

New Orleans, LA: provide disaster relief and incentives for economic recovery for residents and businesses affected by Hurricane Katrina, H7766 [12JY]

New York, NY: tax credit for building rail line from John F. Kennedy Airport to Lower Manhattan, H14256 [6DE]

Patents: limit damages and other remedies relative to tax planning methods, H10273, H10275 [7SE]

Pennsylvania: prohibit funding for Interstate 80 toll collection, H8359 [24JY]

Pensions: make permanent the provision for penalty-free withdrawals from individual retirement plans for qualified reservist distributions, H12759 [6NO]

———provide transparency relative to fees and expenses charged to participant-directed defined contribution plans (H.R. 3765), E2077 [5OC]

Pharmaceuticals: deny deductions for certain direct-to-consumer advertisements of prescription drugs and require reports regarding such advertisements (H.R. 2823), E1375 [21JN]

Political campaigns: provide a credit and a deduction for small political contributions (H.R. 1482), E518 [12MR]

Power resources: enhance energy conservation, research, and development and provide for security and diversity in the energy supply, H1090 [31JA], H7968-H7974 [17JY]

———extend consumer based tax credits that encourage energy conservation, H9949, H9950 [4AU]

———impose windfall profit tax on crude oil and rebate the tax collected back to consumers, H5690 [23MY]

———increase and extend certain renewable energy and energy efficiency incentives (H.R. 3807), E2119 [10OC]

———increase credit for biodiesel used as fuel, H1350, H1353, H1369 [8FE]

———innovation and development of alternative energy sources, H15298-H15304 [11DE]

———innovation and development of alternative energy sources for motor vehicles, H6664 [19JN]

———promote development and use of marine and hydrokinetic renewable energy technologies, H6679 [19JN]

———promote investment in energy independence through coal to liquid technology, biomass, and oil shale (H.R. 683), E193 [24JA]

———provide credits for the installation of wind energy property, including by rural homeowners, farmers, ranchers, and small businesses (H.R. 1772), E718 [30MR]

———provide for a recovery period for depreciation of qualified energy management devices (H.R. 2305), E1036 [14MY]

———provide incentives for production of renewable energy and energy conservation, H9748 [4AU], H14426 [6DE]

———provide incentives for production of renewable energy and energy conservation (H.R. 2776), H9713, H9738, H9739, H9860, H9915-H9951 [4AU], H16744 [18DE], E1780, E1781 [4AU], E1791 [4SE], E1801 [5SE], E1818 [6SE]

———provide incentives for production of renewable energy and energy conservation (H.R. 2776), consideration (H. Res. 615), H9715-H9722 [4AU]

———provide incentives for production of renewable energy and energy conservation (H.R. 2776), corrections in engrossment, H9915 [4AU]

———provide incentives for production of renewable energy and energy conservation (H.R. 2776), motion to recommit, H9949, H9950 [4AU]

———provide incentives to reduce dependence on foreign oil, H4299 [2MY]

———reduce carbon dioxide emissions by imposing a tax on primary fossil fuels based on their carbon content (H.R. 2069), E882 [26AP]

———repeal oil and gas subsidies, H90 [5JA], H577 [17JA], H726 [18JA], H781 [19JA], H826-H830 [22JA], H968, H969 [29JA], H15444 [13DE]

———tax increases on oil and gas, H7345 [28JN]

Prepaid derivative contracts: treatment (H.R. 4912), E2663 [19DE]

Public safety officers: provide a tax credit for police officers and professional firefighters and exclude from income certain benefits received by public safety volunteers (H.R. 3303), E1700 [2AU]

Public welfare programs: extend SSI for refugees, asylees, and certain other humanitarian immigrants and collect unemployment compensation debts resulting from fraud (H.R. 2608), H7559-H7566 [11JY]

Rates, H632 [17JA], H773 [19JA], H1133, H1135 [31JA], H2306 [8MR], H2443 [13MR], H2575 [15MR], H2676 [20MR], H2942 [22MR], H3195, H3237-H3242, H3244-H3263, H3272, H3273, H3275 [28MR], H3282, H3293, H3298, H3303-H3305, H3309, H3320, H3321, H3323, H3325, H3326, H3334, H3340 [29MR], H3462 [17AP], H3484, H3485 [18AP], H3698 [20AP], H4511, H4512, H4515 [7MY], H4765 [10MY], H5057, H5287 [16MY], H6379 [13JN], H6817, H6818 [20JN], H8247 [23JY], H8365 [24JY], H9623, H9624 [2AU], H10503 [18SE], H11058 [1OC], H11381 [9OC], H12367, H12368-H12370 [31OC], H15293-H15298 [11DE], H16819 [18DE], E728 [30MR]

Real estate: allow an above-the-line deduction for State and local, and foreign real property taxes (H.R. 4293), E2489 [5DE]

———exclude discharges of indebtedness on principal residences from gross income (H.R. 3648), H11287-H11298 [4OC], E2082 [5OC], E2116 [10OC]

———exclude discharges of indebtedness on principal residences from gross income (H.R. 3648), Senate amendment, H16768-H16772 [18DE]

———exclude discharges of indebtedness on principal residences from gross income (H.R. 3648), consideration (H. Res. 703), H11255-H11259, H11269 [4OC]

———exclude discharges of indebtedness on principal residences from gross income (H.R. 3648), motion to recommit, H11296 [4OC]

———exclude from gross income discharges of indebtedness attributable to certain forgiven residential mortgage obligations, H16770 [18DE]

———expand the incentives for the rehabilitation of older buildings including owner-occupied residences (H.R. 610), H1155 [5FE]

———increase amount excludable from the sale of a principal residence by taxpayers who have attained age 50 (H.R. 4254), E2484 [4DE]

———increase exclusion of gain from the sale or exchange of a principal residence (H.R. 4132), E2381 [9NO]

———make permanent the deduction for premiums on mortgage insurance (H.R. 1813), E700 [30MR]

———modify the rehabilitation credit and the low-income housing credit (H.R. 1043), H2696 [20MR]

———provide an additional standard deduction for real property taxes for nonitemizers, H13423 [9NO]

Republican Party: national agenda, H875-H880 [23JA], H3072 [26MR], H3405 [17AP], H11376-H11383 [9OC], H15397-H15400 [12DE]

Research: modernize treatment of biomedical research corporations (H.R. 3264), E1689 [2AU]

———permanently extend the research credit and strengthen the alternative simplified credit for qualified research expenses, E2392 [13NO]

———permanently extend the research credit and strengthen the alternative simplified credit for qualified research expenses (H.R. 2138), H12157, H12158 [30OC], H15419 [13DE]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax, H2238 [6MR]

———repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 25), H2157-H2161 [5MR], H3422 [17AP], H11381 [9OC], H13518 [9NO]

Rural areas: permit interest on federally guaranteed water, wastewater, and essential community facilities loans to be tax exempt in order to improve such facilities in rural areas (H.R. 1959), E794 [19AP]

———provide job creation and assistance (H.R. 2442), E1118 [22MY]

Safety: provide credit to certain agriculture-related businesses for cost of protecting certain chemicals (H.R. 1814), E728 [30MR]

SBA: designate small businesses that are adversely impacted by certain expiring tax provisions as economically disadvantaged, H4770 [10MY]

Schools: expand incentives for construction and renovation of public schools, H4766 [10MY]

Science: provide credits for qualified stem cell research, storage of qualified stem cells, and donation of umbilical cord blood (H.R. 457), H385 [11JA], E93 [12JA]

Securing America's Future Economy (SAFE) Commission: establish, H7357 [28JN]

———establish (H.R. 473), H495 [12JA], H2674 [20MR], E88-E90, E94 [12JA], E116 [16JA], E161 [19JA], E461 [5MR], E587 [20MR]

———establish (H.R. 3654), H11130 [2OC], H11228 [3OC], H12221 [30OC], E1986 [26SE]

Securities: simplify certain rules applicable to real estate investment trusts (H.R. 1147), E384 [16FE]

Shipping industry: provide an exemption from the harbor maintenance tax for certain shipping between U.S. mainland ports (H.R. 1499), H2464 [13MR], E2546 [12DE]

———provide an exemption from the harbor maintenance tax for certain shipping between U.S. mainland ports (H.R. 1701), E647 [26MR]

Small business: allow a married couple who operates an unincorporated business as co-owners to file separate self-employment tax returns, H1859 [16FE]

———expand expensing (H.R. 1797), E701 [30MR]

———improve access and choice relative to employee health care, H818 [22JA]

———provide relief (H.R. 976), H1460 [12FE], H1854-H1860 [16FE], H2016 [28FE], H11074, H11075, H11076, H11077, H11164, H11168 [2OC], E422 [28FE]

———provide relief (H.R. 976), consideration of motion to suspend House Rules to allow consideration (H. Res. 161), H1848 [16FE]

———provide relief (H.R. 976), consideration of Senate amendments (H. Res. 675), H10803-H10815 [25SE]

———provide relief (H.R. 976), Senate amendments, H10739-H10747 [24SE], H10760, H10761, H10762, H10763, H10816-H10889 [25SE], H10905, H10906 [26SE], H10944 [27SE], E1946 [20SE], E1961 [24SE], E1982, E1985, E1990, E1992 [26SE], E1996, E2001 [27SE]

———provide relief (H.R. 976), veto, H11173, H11174, H11175, H11176, H11177, H11204-H11214, H11231-H11236, H11241-H11248 [3OC], H11254, H11255, H11307-H11313 [4OC], H11324, H11376, H11381, H11382 [9OC], H11397, H11398, H11399, H11400, H11471-H11476, H11478, H11482-H11488 [10OC], H11497, H11533, H11536-H11542 [15OC], H11551-H11555, H11621, H11631-H11636 [16OC], H11641, H11642, H11644, H11699-H11708, H11714-H11726 [17OC], H11732, H11733, H11735-H11754, H11757, H11760, H11764-H11773 [18OC], H11850, H11851, H11852 [23OC], H11938, H11939, H11990, H11994, H11997 [24OC], H12084 [25OC], E2131, E2132 [15OC], E2162 [17OC], E2192 [22OC], E2210, E2216 [23OC]

Social Security: create personal guarantee accounts ensuring full benefits for all workers and their families, restore long-term solvency, and make certain benefit improvements (H.R. 1090), E370 [15FE]

———reauthorize the State Children's Health Insurance Program, expand child health care insurance coverage through tax fairness, and provide for a health care Federalism initiative (H.R. 3888), H11781 [22OC], H12039, H12078 [25OC], H12370 [31OC]

———repeal tax increase on benefits (H.R. 192), E1 [5JA]

———treatment of benefits (H.R. 191), E1 [5JA]

———treatment of income earned by individuals who are not citizens or U.S. nationals relative to coverage under the old-age, survivors, and disability insurance program (H.R. 190), E7 [5JA]

Sports: make permanent the 7-year depreciation recovery period for motorsport entertainment complexes (H.R. 1304), E443 [1MR], E483 [7MR]

States: prohibit tax-free income for State legislators, H13418, H13421 [9NO]

Suburban areas: national objectives priority assignments, H2272-H2279 [7MR], H6220-H6226 [11JN]

Tax Collection Responsibility Act: enforce pay-as-you-go requirements, H11404, H11405 [10OC]

Technology: make research and development tax credit permanent, E2666 [28DE]

———prohibit discrimination in State taxation of multichannel video programming distribution services (H.R. 3679), E1998 [27SE]

Telecommunications: provide tax incentives to encourage diversity of ownership of telecommunications businesses (H.R. 3003), E1488 [11JY]

Telephones: repeal excise tax on telephone use and other communications services (H.R. 1194), E400, E410 [27FE]

Tips: provide that tips received for certain services shall not be subject to income or employment taxes (H.R. 3664), E1979 [25SE]

Tobacco products: increase tobacco products excise tax to provide for reauthorization of State Children's Health Insurance Program, H9295 [1AU]

———increase tobacco products excise tax to provide for reauthorization of the State Children's Health Insurance Program, H12366, H12367 [31OC]

Transportation: extend the transportation fringe benefit to bicycle commuters (H.R. 1498), E529 [13MR]

Veterans: eligibility for mortgage revenue bond financing, H12762 [6NO]

———eligibility for mortgage revenue bond financing (H.R. 551), E146 [18JA], E156 [19JA]

———extend period of limitation to file claims for refunds on account of disability determinations by the Dept. of Veterans Affairs, H12763 [6NO]

Virgin Islands: repeal certain tax laws (H.R. 57), H587, H588 [17JA]

Virginia Tech University: exclude from gross income payments from the Hokie Spirit Memorial Fund to victims of campus shootings (H.R. 4118), H14122-H14124 [4DE], E2369, E2372 [8NO]

Volunteer workers: provide earnings assistance and tax relief to members of the uniformed services, volunteer firefighters, and Peace Corps volunteers (H.R. 3997), H12752-H12764 [6NO]

———provide earnings assistance and tax relief to members of the uniformed services, volunteer firefighters, and Peace Corps volunteers (H.R. 3997), concur in Senate amendment with an amendment (H. Res. 884), H16772-H16788 [18DE], E2651 [19DE]

Remarks in Senate

Agriculture: authorize agricultural producers to establish tax-exempt farm savings accounts in lieu of obtaining certain Federal assistance and establish specifications governing such accounts, S14139-S14141 [8NO], S15125 [11DE], S15219 [12DE]

———treat payments under the Conservation Reserve Program as rentals from real estate (S. 1155), S4694 [18AP]

Alternative minimum tax: extend and expand relief and repeal the extension of the lower rates for capital gains and dividends, S4569 [17AP], S4643-S4647 [18AP]

———extend and expand relief and repeal the extension of the lower rates for capital gains and dividends (S. 102), S110 [4JA]

———permit a deduction for personal exemptions for purposes of computing alternative minimum tax, S3667 [23MR]

———provide individuals relief, S1369, S1371 [31JA], S1815 [12FE], S1933-S1935 [14FE], S2008-S2011 [15FE], S3576, S3596-S3598, S3653 [22MR], S4584 [17AP], S6035 [14MY], S10719, S10720, S10754 [2AU], S11003 [4SE], S11739-S11742 [19SE], S12981 [17OC], S13315 [24OC], S13647 [1NO], S14237, S14238 [13NO], S14465-S14467 [15NO], S14605-S14607 [16NO], S14731-S14733 [4DE], S14760-S14763, S14766-S14770, S14772, S14776 [5DE], S14809-S14813, S14824-S14826, S14836-S14839 [6DE], S15029 [7DE], S15861-S15863 [18DE]

———provide individuals relief from the penalty for failure to pay taxes on amounts attributable to the alternative minimum tax in cases where the taxpayer was not subject to such tax the previous year (S. 1855), S9781 [23JY], S11741 [19SE]

———provide individuals relief (S. 734), S2500 [1MR]

———provide relief, S10736 [2AU]

———provide relief and special tax rates for certain capital gains and qualified dividend income (S. 2432), S14836 [6DE]

———repeal, S3679 [23MR], S9591 [19JY]

———repeal and eliminate wasteful spending, S9591, S9592 [19JY]

———repeal increase, S3686 [23MR]

———repeal on individuals and replace with an alternative tax individuals may choose (S. 2416), S14803 [5DE], S14817 [6DE]

———repeal (S. 55), S73 [4JA], S2010 [15FE], S6257 [17MY], S7621-S7623 [13JN], S11740 [19SE]

———repeal (S. 2293), S13713 [1NO], S13717 [2NO]

Animals: treatment of horses (S. 1251), S5309 [30AP]

Armed Forces: improve certain death and survivor benefits, S12367 [1OC]

———improve certain death and survivor benefits (S. 1063), S4204-S4206 [29MR]

———make permanent penalty-free withdrawals from individual retirement plans for individuals called to active military duty for a certain period of time (S. 2184), S13025 [17OC], S13029 [18OC], S13649 [1NO]

———make permanent penalty-free withdrawals from individual retirement plans for individuals called to active military duty for a certain period of time (S. 2184), unanimous-consent request, S13651 [1NO]

———make permanent the option of including combat pay when computing earned income (S. 516), S1714 [7FE]

———permit taxpayers the option of designating part or all of their tax refund to support reservists and National Guard members (S. 207), S285 [9JA]

———provide tax relief and protections to military personnel (S. 1593), S7548-S7554 [12JN]

———provide tax relief to active duty military personnel and employers who assist them (S. 455), S1431 [31JA]

———use revenues from increased income taxes to support U.S. troops in war on terror and provide health care to veterans, S3599 [22MR]

Aroostook County, ME: modify empowerment zone boundaries (S. 942), S3391-S3393 [20MR]

Arts and humanities: adjust capital gains treatment of art and collectibles and provide a deduction for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (S. 374), S1059 [24JA]

———allow deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (S. 548), S1851 [12FE]

Bipartisan Task Force for Responsible Fiscal Action: establish (S. 2063), S11662-S11665 [18SE]

BLM: payment in lieu of taxes program funding, S3793, S3796-S3800 [27MR], S3986-S3993, S4017, S4018 [28MR]

Budget: allocation of funds, S1814, S1834 [12FE], S1937-S1939 [14FE], S2330-S2332 [28FE], S2868-S2874 [8MR]

———deficit, S12248-S12254 [27SE], S13038-S13041 [18OC]

———establish a new process to create a comprehensive plan to rein in spending, reduce the deficit, and regain control of the Federal budget process, S13423 [25OC]

———establish a new process to create a comprehensive plan to rein in spending, reduce the deficit, and regain control of the Federal budget process (S. 15), S6463 [22MY]

———exclude the extension of tax relief provided in 2001 and 2003 from certain budget points of order meant to reassert the pay-go rule, ensure Social Security solvency, and prohibit deficit increases, S3332-S3336 [20MR], S3504, S3505 [21MR]

———pay-as-you-go requirement, S11498 [12SE], S13978-S13981 [6NO], S14110, S14111 [8NO], S14601 [16NO]

———prohibit reserve funds, S3575, S3586 [22MR]

———provide estate tax relief and permanently extend certain education-related tax deductions and dividend and capital gain tax rate reductions, S3492-S3498, S3504 [21MR], S5859, S5860, S5861, S5862 [9MY]

———provide for a point of order against legislation that increases income tax rates, S3337, S3338 [20MR], S3504 [21MR], S5855-S5858 [9MY], S6240 [17MY]

———provide for a point of order against legislation that increases income tax rates (S. Res. 206), unanimous-consent request, S8765 [9JY]

———reconciliation process, S3472 [21MR]

———reinstate pay-as-you-go requirement, S268-S272 [9JA]

———reinstate pay-as-you-go requirement and reduce budget deficits by strengthening budget enforcement and fiscal responsibility (S. 10), S11, S25 [4JA]

———use projected surplus to provide tax relief to middle class families and small businesses and expand health insurance coverage for children, S3469-S3471, S3492-S3498 [21MR], S3577, S3580, S3596 [22MR]

Bush, President: evaluation of administration, S14671-S14674 [3DE]

———evaluation of economic policies, S11019-S11024, S11026-S11029 [4SE], S12926 [16OC], S14111 [8NO], S14246-S14248 [13NO], S15959-S15961, S15965 [19DE]

Business and industry: allow permanent look-through treatment of payments between related foreign corporations (S. 1273), S5507 [2MY]

———improve deduction for depreciation (S. 1197), S4924 [24AP]

———increase and make permanent the expensing of certain depreciable business assets (S. 269), S453 [11JA], S4591 [17AP], S5175 [26AP]

———manufacturing initiatives funding, S3687 [23MR]

———permanently extend the subpart F exemption for active financing income (S. 940), S3391 [20MR]

———permit startup partnerships and S corporations to elect taxable years other than required years (S. 270), S453 [11JA], S4591 [17AP], S5175 [26AP]

———provide a credit for renovation and construction of manufacturing facilities for incandescent lamps (S. 1527), S6895 [24MY]

———provide a credit to employers for the cost of implementing wellness programs (S. 1753), S8798 [9JY]

———provide a shorter recovery period for the depreciation of certain improvements to retail space (S. 271), S453 [11JA], S4591 [17AP], S5175 [26AP]

———provide tax credit to employers headquartered in U.S., that pay fair wages, provide benefits, offset income for employees serving in Reserves, and respect the right to organize (S. 1945), S10794 [2AU], S13146 [19OC]

———provide that corporate tax benefits based upon stock option compensation expenses be consistent with accounting expenses shown in corporate financial statements for such compensation (S. 2116), S12335-S12339 [28SE]

———provide that oil and gas companies will not be eligible for effective rate reductions enacted for domestic manufacturers (S. 103), S111 [4JA]

———repeal reduction in deductible portion of business meal and entertainment expenses (S. 58), S76 [4JA]

———require a study to determine impact of Internal Revenue Code as a barrier to innovation, S4874, S4875 [24AP]

———restrict use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation, S1567 [5FE], S2330 [28FE], S3322-S3325, S3337, S3338 [20MR], S3558-S3560 [22MR], S6221, S6222 [17MY], S11029 [4SE]

———restrict use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation (S. 681), S2206-S2216 [17FE]

———treatment of publicly traded partnerships directly or indirectly deriving income from providing investment adviser and related asset management services (S. 1624), S7743-S7745 [14JN]

Catastrophe Savings Accounts: establish (S. 927), S3361 [20MR]

CERCLA: extend Superfund financing for purposes of cleanup activities relative to sites for which removal and remedial action is estimated to exceed a certain dollar figure (S. 1179), S4813 [20AP]

Charities: provide a credit for the transportation of food for charitable purposes (S. 1540), S7073 [5JN], S14422 [14NO]

Children and youth: ensure that dependent students who take a medically necessary leave of absence do not lose health insurance coverage (S. 400), S1198 [25JA]

———modify the income threshold used to calculate the refundable portion of the child tax credit (S. 218), S289, S290 [9JA]

Community development: extend the period for which the designation of an area as an empowerment zone is in effect (S. 943), S3391-S3393 [20MR]

Computers: provide direct access to electronic tax return filing (S. 1074), S4212 [29MR]

Congress: accomplishments of the 110th Congress, S4399-S4403 [12AP], S9861-S9863 [25JY], S13648, S13649 [1NO], S14112 [8NO], S14240 [13NO], S14360-S14362 [14NO], S15710 [17DE], S15952, S15953 [19DE]

———goals of the 110th Congress, S8-S17 [4JA]

Conservation of energy: increase and extend the energy efficient commercial buildings deduction (S. 1207), S5092 [25AP]

Conservation of natural resources: make permanent the special rule for contributions of qualified conservation contributions (S. 469), S1457 [31JA]

Consumers: provide taxpayer protection and assistance relative to tax preparation (S. 1219), S5101 [25AP]

Contracts: repeal withholding tax on Federal, State and local government contracts (S. 777), S2713 [6MR], S14824-S14826 [6DE]

Corporations: eliminate tax deferral of certain income of controlled foreign corporations, S10588 [1AU], S10724 [2AU]

———lower corporate tax rate, S10135 [26JY]

———provide Federal contracting preferences for, and a reduction in income tax rates on, patriot corporations (H.R. 3319), S10853 [3AU]

———reform taxation of controlled foreign corporations, treat certain such corporations as domestic, codify economic substance doctrine, and eliminate top corporate tax rate (S. 96), S98 [4JA]

———repeal tax deferral on income of controlled foreign corporations attributable to imported property (S. 1284), S5571 [3MY], S13472 [26OC], S13600 [31OC]

———treat controlled foreign corporations established in tax havens as domestic corporations (S. 396), S1194 [25JA], S1265 [29JA], S12411 [2OC], S13471 [26OC], S13600 [31OC]

Correctional institutions: provide benefits to individuals who have been wrongfully incarcerated (S. 2421), S14850 [6DE]

Democratic Party: national agenda, S8-S11, S13-S17 [4JA], S6972 [4JN], S12476 [3OC], S13648 [1NO], S13719-S13721 [2NO], S14110, S14111 [8NO], S14674 [3DE], S15040 [10DE], S15863 [18DE]

Dept. of Energy: require certification that certain proposed tax increases will not increase gasoline prices or U.S. dependence on foreign energy sources before such taxes can take effect, S8042-S8050 [20JN], S8166, S8169-S8175 [21JN]

Dept. of the Treasury: establish Disease Prevention and Treatment Research Trust Fund, S10537-S10540, S10591 [1AU]

Disasters: clarify treatment of certain payments made to homeowners by the Louisiana Recovery Authority and the Mississippi Development Authority (S. 29), S70 [4JA]

———extend tax relief to residents and businesses of an area where a major disaster has been declared due to severe storms and tornadoes (S. 1532), S6967, S6968 [25MY]

———provide a credit for hurricane and tornado mitigation expenditures (S. 930), S3361 [20MR]

Diseases: provide more help to Alzheimer's disease caregivers (S. 897), S3206 [15MR]

Ecology and environment: forestry conservation tax credit bonds, S15632 [14DE]

Economic Growth and Tax Relief Reconciliation Act: make marriage penalty relief provisions permanent (S. 181), S167 [4JA]

———repeal sunset on expansion of the adoption credit and adoption assistance programs (S. 561), S1904 [13FE]

Economy: disparities in distribution of wealth and income among the social classes, S4734-S4737 [19AP]

———extend certain tax relief provisions, S5842-S5853 [9MY], S6418 [22MY], S11030 [4SE]

———extend research and development and workforce development tax incentives and enhance educational grant programs to improve the competitiveness of the U.S. in the global economy (S. 833), S2970 [9MR], S9554 [19JY]

———growth, S1930 [14FE], S4234 [10AP], S4734-S4737 [19AP], S11034-S11037 [4SE], S14676-S14678 [3DE]

———impact of tax cuts, S317 [10JA], S2330-S2332 [28FE], S2476-S2480 [1MR], S3335 [20MR], S3596, S3654 [22MR], S3697 [23MR], S4553 [17AP], S6082-S6085 [15MY], S6186 [16MY], S6242 [17MY], S6418 [22MY], S10406 [31JY], S11018-S11024, S11026-S11030, S11036 [4SE], S11133 [6SE], S12476 [3OC], S14111, S14112 [8NO]

———importance of job creation, S4234 [10AP]

———national objectives priority assignments, S3509 [21MR]

———national objectives priority assignments (S. 818), S2910-S2913 [8MR]

Education: college access and job training programs funding through closing certain tax loopholes, S2869 [8MR]

———consolidate the Hope Scholarship Credit and qualified tuition and fee deduction and replace with a refundable tax credit and establish an Early Federal Pell Grant Commitment Demonstration Program (S. 1399), S6138 [15MY]

———exclude from gross income certain wages of a certified master teacher (S. 1282), S5568 [3MY], S9546 [19JY], S9765 [23JY], S11250 [7SE]

———expand expenses which qualify for the Hope Scholarship Credit and make the Hope Scholarship Credit and the Lifetime Learning Credit refundable (S. 360), S912 [23JA]

———extend the deduction for qualified tuition and related expenses (S. 2234), S13464 [25OC], S13466 [26OC], S13652, S13680 [1NO]

———extend the deduction for qualified tuition and related expenses (S. 2234), unanimous-consent request, S13652 [1NO]

———improve recruitment, preparation, distribution, and retention of public elementary and secondary school teachers and principals (S. 1339), S5741 [8MY]

———increase, extend, and make permanent the above-the-line deduction for certain elementary and secondary school teacher expenses, S1165-S1167 [25JA]

———increase deduction for teacher classroom supplies and expand to include qualified professional development expenses, S3471, S3472, S3474 [21MR]

———increase deduction for teacher classroom supplies and expand to include qualified professional development expenses (S. 505), S1643, S1644 [6FE]

———increase Pell grant funding, tax deduction for student loan interest, Coverdell education savings account contribution limits, and employer provided educational assistance benefits (S. 454), S1430 [31JA]

———make permanent certain tax incentives, S1021 [24JA], S1167-S1171 [25JA]

———make permanent the qualified tuition deduction with offsets from closing a portion of the tax gap, S3582, S3583 [22MR]

———permanently extend certain education-related tax incentives, S9586, S9587 [19JY]

———provide a credit for certain educator expenses (S. 1727), S8696-S8698 [28JN]

———provide a refundable tax credit for contributions to qualified tuition programs (S. 1230), S5200 [26AP]

———provide tax credit to teachers in rural or high unemployment areas or who achieve National Board for Professional Teaching Standards certification (S. 873), S3126 [14MR]

———replace the Hope and Lifetime Learning credits with a partially refundable college opportunity credit (S. 97), S104 [4JA]

Electric power: exclude certain tax-exempt financing of electric transmission facilities from the private business use test (S. 1630), S7748 [14JN]

———expand resources eligible for the renewable energy credit to kinetic hydropower (S. 425), S1292 [29JA]

———provide credit rate parity for all renewable resources under the electricity production credit (S. 411), S1242 [26JA]

Electronic commerce: extend moratorium on certain taxes relating to the Internet and electronic commerce (H.R. 3678), S13025 [17OC], S13029 [18OC], S13354 [24OC], S13415, S13429-S13432 [25OC], S13567-S13569 [30OC]

———make permanent the moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce (S. 156), S148 [4JA]

———make permanent the moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce (S. 2128), S12450 [2OC], S12453 [3OC]

———make permanent the moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce (S. 2128), unanimous-consent request, S13066 [18OC]

———make permanent the moratorium on the taxation of Internet and interactive computer service commerce, S11496 [12SE], S13350 [24OC], S13417-S13419 [25OC]

———make permanent the moratorium on the taxation of Internet and interactive computer service commerce (S. 1453), S6528 [23MY]

Employment: deterioration of workers' protections, S1311 [30JA]

———eliminate unemployment surtax, S1271 [29JA]

———exclude from income amounts received from certain unlawful discrimination claims and allow income averaging for backpay and frontpay awards from such claims (S. 1689), S8361 [25JN]

———limit extent to which States may tax compensation earned by nonresident telecommuters (S. 785), S2720 [6MR]

———make professional employer organizations the employer of record for tax purposes, S1488 [1FE]

———permanently extend and modify the work opportunity credit (S. 248), S387 [10JA]

Endangered species: provide a credit to individuals who enter into agreements to protect the habitats of endangered and threatened species, S14456 [15NO]

———provide a credit to individuals who enter into agreements to protect the habitats of endangered and threatened species (S. 700), S2357 [28FE]

Energy Policy Act: implementation, S1833 [12FE]

Exxon Valdez (vessel): treatment of income received in connection with litigation concerning oil spill, S15627 [14DE]

———treatment of income received in connection with litigation concerning oil spill (S. 552), S1855 [12FE]

Families and domestic relations: provide additional protections for recipients of the earned income tax credit (S. 1133), S4612 [17AP]

———provide estate tax relief and reform, S3578-S3582 [22MR], S3667-S3670 [23MR], S5838-S5842 [9MY]

———repeal estate tax, S3681, S3682 [23MR], S11035 [4SE]

———repeal sunset of expansion of adoption credit and adoption assistance programs, S9589 [19JY]

———strengthen the earned income tax credit, S818 [22JA], S1223-S1226 [26JA], S1272 [29JA], S1312 [30JA]

———strengthen the earned income tax credit (S. 1333), S5733 [8MY]

Federal employees: allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and allow a deduction for TRICARE supplemental premiums (S. 773), S2710 [6MR]

———exclude from gross income amounts paid on behalf of Federal employees and Armed Forces members on active duty under Federal student loan repayment programs (S. 1047), S4179 [29MR]

———exclude from gross income certain combat zone compensation of civilian employees of the U.S. (S. 1166), S4757 [19AP]

Federal-State relations: extend deduction for State and local sales taxes, S14761 [5DE]

———make permanent the deduction of State and local general sales taxes, S3507 [21MR], S3584 [22MR]

———make permanent the deduction of State and local general sales taxes (S. 180), S167 [4JA]

———make permanent the deduction of State and local general sales taxes (S. 2233), S13464 [25OC], S13466 [26OC], S13649-S13651, S13652 [1NO]

———make permanent the deduction of State and local general sales taxes (S. 2233), unanimous-consent request, S13651 [1NO]

———regulate certain State taxation of interstate commerce (S. 1726), S8694-S8696 [28JN]

———require certain payments to eligible States and counties only be used for public schools, S3796-S3799 [27MR], S3987, S3989-S3993, S4017, S4018 [28MR]

Financial institutions: extend reporting period for certain tax statements sent to taxpayers (S. 636), S2086 [15FE]

Fire prevention: treat automatic fire sprinkler systems as 5-year property for purposes of depreciation (S. 582), S1965 [14FE]

Firearms: prohibit funding of international organizations, agencies, and entities that require the registration of, or taxes guns owned by U.S. citizens, S11194-S11196 [6SE]

Fish and fishing: extend credits to assist in the purchase of fishing safety equipment (S. 687), S2275 [27FE]

Food: permanently extend and expand deduction for charitable contributions of food inventory (S. 689), S2276 [27FE]

Food industry: make permanent the 15-year depreciation recovery period for restaurant property improvements and extend to new restaurant construction, S10749 [2AU]

Foreign investments: deny qualified dividend income treatment to certain foreign dividends (S. 1006), S4053 [28MR]

Foreign trade: enhance and improve U.S. trade policy by awarding Government contracts to companies remaining headquartered in the U.S., S3060 [13MR]

Funeral trusts: repeal dollar limitation on contributions (S. 1743), S8713 [28JN]

Gambling: investigate Internet gambling websites for violations of excise tax statutes and possible money laundering abuses, S5176 [26AP]

Government regulations: regulate payroll tax deposit agents (S. 1773), S9138 [12JY]

Hazardous substances: provide a tax credit for property owners who remove lead-based paint hazards (S. 1793), S9472 [17JY]

Health: expand use of health savings accounts for the payment of health insurance premiums for high deductible health plans purchased in the individual market, S1148-S1152 [25JA]

———expand workplace health incentives by equalizing the tax consequences of employee athletic facility use, S1271 [29JA]

———expand workplace health incentives by equalizing the tax consequences of employee athletic facility use (S. 1038), S4174 [29MR]

———improve health coverage tax credit (S. 1739), S8709-S8711 [28JN]

———improve quality of, and access to, long-term care (S. 1980), S10816 [2AU]

———national policy to provide health care and reform insurance procedures, S2288-S2290 [28FE]

———national policy to provide health care and reform insurance procedures (S. 1899), S10317 [30JY]

———permit the deduction of health insurance costs of self-employed individuals to be allowed in computing self-employment taxes (S. 2239), S13452 [25OC]

———provide a refundable and advanceable credit for health insurance and provide for improved private health insurance access and affordability, S10377-S10380, S10403 [31JY], S10743-S10745 [2AU], S13607 [31OC]

———provide a refundable and advanceable credit for health insurance and provide for improved private health insurance access and affordability (S. 1886), S12227 [27SE], S12375 [1OC]

Health care facilities: treat certain hospital support organizations as qualified organizations for purposes of determining acquisition indebtedness (S. 62), S80 [4JA]

Health care providers: provide a credit to rural primary health providers, S15108, S15111, S15127 [11DE]

———provide a credit to rural primary health providers (S. 290), S517 [12JA], S1939-S1941 [14FE]

Housing: clarify income tax liability resulting from the sale of homes or farms due to foreclosure, S14459 [15NO]

———clarify student housing eligible for the low-income housing credit (S. 1241), S5218 [26AP]

———exclude charges of indebtedness on principal residences from gross income, S15108 [11DE], S15451 [13DE]

———provide incentives for employer-provided employee housing assistance (S. 1078), S4309 [10AP]

Hurricanes: extend placed-in-service date requirement for low-income housing credit buildings in the Gulf Opportunity Zone (S. 1180), S4813 [20AP]

———reduce wage taxes for certain employers, provide a bonus business travel tax deduction, and extend certain expiring tax credits and benefits for businesses in the Gulf Opportunity Zone (S. 538), S1790-S1792 [8FE]

Immigration: eligibility of temporary guest workers to claim the earned income tax credit, S7133, S7137, S7139, S7140, S7145, S7146 [6JN]

———prohibit nonimmigrant temporary guest workers from claiming the earned income tax credit, S6620-S6622 [24MY]

———require undocumented immigrants receiving legal status to pay owed back taxes, S6593, S6594 [24MY]

Income: repeal sunset on certain tax rates and other incentives and repeal the individual alternative minimum tax (S. 14), S4585, S4602-S4604 [17AP], S4647 [18AP]

Individual retirement accounts: allow tax-free distributions for charitable contributions (S. 819), S2913 [8MR]

Individuals With Disabilities Education Act: funding through reductions in tax cuts, S3564-S3566, S3584 [22MR]

Information services: simplify, modernize, and improve public notice of and access to tax lien information by providing for a national, Internet accessible, filing system for Federal tax liens (S. 1124), S4604 [17AP]

———simplify, modernize, and improve public notice of and access to tax lien information by providing for a national, Internet accessible, filing system for Federal tax liens (S. 2394), S14640 [16NO]

Insurance: allow a refundable credit for the purchase of private health insurance (S. 397), S12888 [16OC]

———allow long-term care insurance to be offered under cafeteria plans and flexible spending arrangements and provide additional consumer protections for long-term care insurance (S. 2337), S14289 [13NO]

———create protection funds by property and casualty insurance companies for the payment of policyholders' claims arising from future catastrophic events (S. 926), S3360 [20MR]

———provide additional limitations on pre-existing condition exclusions in group health plans and health insurance coverage in the group and individual markets (S. 2236), S13450 [25OC]

Internal Revenue Code: extend certain expiring provisions (H.R. 3996), S14237, S14349 [13NO], S14353 [14NO], S14606 [16NO], S14835-S14839 [6DE], S15029 [7DE], S15861 [18DE]

———extend certain expiring provisions (H.R. 3996), motion to proceed, S14731-S14733 [4DE], S14760-S14763, S14772 [5DE], S14809-S14814, S14824-S14826 [6DE]

———extend certain expiring provisions (H.R. 3996), unanimous-consent request, S14465-S14467 [15NO], S14814, S14815 [6DE]

———impose flat tax only on individual taxable earned income and business taxable income (S. 1081), S4294 [10AP]

———repeal and replace with a flat tax, S4552 [17AP]

———repeal and replace with a flat tax (S. 1040), S4574 [17AP], S4642 [18AP]

———simplify and make tax system fairer and more fiscally responsible, S1372 [31JA], S3555 [22MR], S4461 [16AP], S4553 [17AP], S6241 [17MY], S14125 [8NO]

———simplify and make tax system fairer and more fiscally responsible (S. 1111), S4480 [16AP], S13316 [24OC]

———technical corrections (H.R. 4839), S16056-S16060 [19DE]

———technical corrections (S. 2374), S14494 [15NO]

———terminate (S. 747), S2560 [2MR]

Investments: allow individuals to defer recognition of reinvested capital gains distributions from regulated investment companies (S. 2126), S12439-S12441 [2OC]

———establish long-term care trust accounts and allow a refundable tax credit for contributions to such accounts (S. 504), S1641 [6FE]

———extend tax-free distributions from individual retirement plans for charitable purposes (S. 2264), S13588 [30OC], S13589 [31OC], S13680 [1NO]

———extend tax-free distributions from individual retirement plans for charitable purposes (S. 2264), unanimous-consent request, S13652 [1NO]

———index certain assets for purposes of determining gain or loss (S. 892), S3203 [15MR]

———provide for the penalty-free use of retirement funds for mortgage delinquency relief (S. 2201), S13090 [18OC], S15620 [14DE]

———provide for the penalty-free use of retirement funds for mortgage delinquency relief (S. 2201), star print, S13203 [22OC]

———treatment of certain foreign nonqualified deferred compensation (S. 2199), S13089 [18OC]

Iraq: proposal to increase income taxes in order to help finance war in Iraq, S12478 [3OC]

IRS: clarify term of the Commissioner of Internal Revenue (S. 2436), S15060, S15081 [10DE], S15084 [11DE], S15940 [18DE]

———prohibit a tax lien from being placed on the amount of a foreclosure not recovered from the sale of a foreclosed home, S15583 [14DE]

———prohibit use of private debt collection companies (S. 335), S763 [18JA]

Laws: reform, S3018, S3058-S3060 [13MR], S3651-S3653 [22MR], S13310-S13312 [24OC], S13979-S13981 [6NO]

Lawyers and attorneys: allow an above-the-line deduction for attorney fees and costs in connection with civil claim awards (S. 813), S2908 [8MR]

———allow deduction of attorney-advanced expenses and court costs in contingency fee cases (S. 814), S2908 [8MR]

Legislation: provide for a point of order against legislation that would increase Federal excise tax rates that disproportionately affect low-income individuals, S10556, S10581 [1AU]

Lumber industry: allow deduction for qualified timber gains and modernize certain provisions applicable to timber real estate investment trusts (H.R. 1937), S15992, S15993 [19DE]

Medicare: include provider payments in the Federal Payment Levy Program and the Treasury Offset Program in order to collect tax debt and other outstanding Federal debt from delinquent providers (S. 1307), S5600-S5602 [3MY]

Minimum wage: exempt from increase certain employers who contribute to employee health benefit expenses, S1172 [25JA], S1247-S1252 [26JA]

Mining and mineral resources: repeal percentage depletion allowance for certain hardrock mines (S. 2287), S13687 [1NO]

Motor vehicles: exclude from gross income the reimbursement costs of using passenger automobiles for charitable organizations (S. 403), S1238 [26JA]

———provide a credit for fuel-efficient motor vehicles (S. 1619), S7734 [14JN]

———provide incentives for plug-in electric drive motor vehicles (S. 1617), S7733 [14JN]

Native Americans: allow Indian tribes to receive charitable contributions of apparently wholesome food (S. 1132), S4612 [17AP]

———permanently extend the Indian employment credit and the depreciation rules for property used predominantly within an Indian reservation (S. 2216), S13270 [23OC], S13273 [24OC]

———permanently extend the Indian employment credit and the depreciation rules for property used predominantly within an Indian reservation (S. 2216), unanimous-consent request, S13651 [1NO]

Patents: provide that certain tax planning inventions are not patentable (S. 2369), S14491-S14493 [15NO]

Pension Protection Act: technical corrections (S. 1974), S10846 [2AU], S10978 [3AU], S16048, S16049 [19DE]

Pensions: increase retirement security of women and small business owners (S. 1288), S5580 [3MY]

Petroleum: allow full expensing for the cost of qualified refinery property in the year the property is placed in service, and classify petroleum refining property as 5-year property for depreciation (S. 1591), S7547 [12JN]

Political campaigns: clarify when organizations described in section 527 of the Internal Revenue Code must register as political committees (S. 463), S1440, S1441 [31JA]

———reform system of public financing of Presidential elections (S. 2412), S14790-S14797 [5DE]

———reform system of public financing of Presidential elections (S. 436), S1346 [30JA]

Power resources: amend tax laws to provide for energy advancement and investment, S7871-S7874 [19JN], S8012, S8014, S8016 [20JN], S8166-S8175 [21JN]

———disallow the tax credit for renewable diesel in the case of fuel coproduced with petroleum, S8025-S8029, S8041 [20JN]

———eliminate additional duty on ethanol, S8005-S8009, S8050 [20JN]

———eliminate taxable income limit on percentage depletion for oil and natural gas produced from marginal properties (S. 905), S3212 [15MR]

———ensure more investment and innovation in clean energy technologies (S. 1370), S6019 [11MY]

———extend and expand incentives for production of renewable energy and clean energy sources (S. 1508), S7431 [11JN]

———extend production tax credit for electricity produced from renewable resources, Clean Renewable Energy Bonds, and energy tax provisions for energy efficient buildings and powerplants, S3569, S3570, S3586-S3588 [22MR]

———extend taxable income limit on percentage depletion for oil and natural gas produced from marginal properties (S. 2196), S13680 [1NO]

———extend taxable income limit on percentage depletion for oil and natural gas produced from marginal properties (S. 2217), S13270 [23OC], S13273 [24OC]

———extend taxable income limit on percentage depletion for oil and natural gas produced from marginal properties (S. 2217), unanimous-consent request, S13651 [1NO]

———extend the investment tax credit relative to solar energy property and qualified fuel cell property (S. 590), S1970 [14FE]

———improve and extend certain energy-related tax incentives (S. 822), S2919 [8MR]

———increase use of renewable and alternative fuel (S. 1158), S4753 [19AP]

———limit tax credit for small wind energy property expenditures to property placed in service in connection with a farm or rural small business, S15111, S15113-S15115, S15126 [11DE], S15183-S15189, S15216 [12DE]

———make geothermal heat pump systems eligible for the energy credit and the residential energy efficient property credit (S. 2314), S13998 [6NO]

———promote development and use of marine and hydrokinetic renewable energy technologies (S. 1511), S6873 [24MY]

———provide a credit for the production of a cellulosic biofuel, S15042 [10DE]

———provide credits for the installation of wind energy property, including by rural homeowners, farmers, ranchers, and small businesses (S. 673), S2179 [16FE]

———provide incentives for renewable energy production, increase fuel economy standards for automobiles, and provide tax incentives for renewable energy production (S. 298), S596-S598 [16JA]

———provide incentives for renewable energy production in the areas of geothermal power, ocean engergy, and small hydroelectric development, S3598 [22MR]

———provide tax-exempt financing for qualified renewable energy facilities (S. 672), S2179 [16FE]

———windpower production subsidies, S8029, S8030 [20JN]

Protocol Amending Tax Convention With Denmark: ratification, S14654 [16NO]

Protocol Amending Tax Convention With Finland: ratification, S14654 [16NO]

Protocol Amending Tax Convention With Germany: ratification, S15706 [14DE]

Public buildings: reduce emissions and use of taxpayer money through accelerated use of cost-efficient technologies and establish a grant program for local governments to improve building efficiency (S. 992), S3840 [27MR]

Railroads: extend and modify the railroad track maintenance credit (S. 881), S3136 [14MR]

Rates, S3322, S3325-S3327, S3329-S3331 [20MR], S4417-S4421, S4424 [12AP], S4461 [16AP], S4584 [17AP], S6229-S6234 [17MY], S11017, S11029 [4SE], S11133 [6SE], S12476 [3OC], S15965 [19DE]

———extend certain income tax rates, S3678 [23MR]

———permanently extend the current marginal tax rates (S. 2185), S13025 [17OC], S13029 [18OC]

———permanently extend the current marginal tax rates (S. 2185), unanimous-consent request, S13651 [1NO]

———repeal alternative minimum tax on individuals and permanently extend reductions in income tax rates (S. 2318), S14101 [7NO], S14106 [8NO], S15179 [12DE]

———repeal alternative minimum tax on individuals and permanently extend reductions in income tax rates (S. 2318), unanimous-consent request, S15178 [12DE]

Real estate: exclude discharges of indebtedness on principal residences from gross income (H.R. 3648), S15642 [14DE], S15985 [19DE]

———exclude from gross income discharges of indebtedness attributable to certain forgiven residential mortgage obligations, S15117 [11DE]

———exclude from gross income discharges of indebtedness attributable to certain forgiven residential mortgage obligations (S. 1394), S6131 [15MY], S14393 [14NO]

———prohibit a tax lien from being placed on the amount of a foreclosure not recovered from the sale of a foreclosed home, S15583 [14DE]

Research: provide incentives to improve competitiveness (S. 41), S70-S72 [4JA]

———provide incentives to improve competitiveness (S. 2209), S13153-S13157 [19OC]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (S. 1025), S4585 [17AP]

Rural areas: reward the hard work and risk of individuals who live in and help preserve small, rural towns (S. 1093), S4439 [12AP], S5693 [8MY]

Schools: expand incentives for construction and renovation of public schools (S. 912), S3275 [19MR]

Securing America's Future Economy (SAFE) Commission: establish (S. 304), S600 [16JA], S13310 [24OC]

Securities: require broker reporting of customer's basis in securities transactions (S. 601), S1978-S1980 [14FE]

———require brokers report cost basis of securities sold to their clients on 1099 forms, S14772 [5DE]

———require hedge fund managers pay taxes on earnings from deferred offshore compensation, S14772 [5DE]

———simplify certain rules applicable to real estate investment trusts (S. 2002), S10931 [3AU]

———tax treatment of investment income received by hedge fund managers as ordinary income, S14772 [5DE]

Senate: impact of partisanship, S6418 [22MY], S8935, S8936 [10JY], S9862 [25JY]

Senate Rules: require disclosure of congressionally directed appropriations, limited tax benefits, and limited tariff benefits in any legislation and the sponsoring Senator of such items, S10699-S10701 [2AU]

Shipping industry: provide an exemption from the harbor maintenance tax for certain commercial cargo loaded or unloaded at U.S. ports in the Great Lakes St. Lawrence Seaway System (S. 1683), S8354 [25JN]

Ships and vessels: modify application of the tonnage tax on vessels operating in the dual U.S. domestic and foreign trades (S. 1495), S6864 [24MY]

Small business: allow establishment of simple cafeteria plans to provide nontaxable employee benefits and modify requirements and benefits for cafeteria plans and flexible spending accounts (S. 555), S1857-S1859 [12FE]

———expand the availability of the cash method of accounting for small businesses (S. 296), S5175 [26AP]

———extend increased expensing, S1365, S1367, S1373-S1375 [31JA]

———extend increased expensing for small businesses (S. 299), S644 [17JA]

———extend tax depreciation treatment of leasehold, restaurant, and retail space improvements, S1152, S1153, S1159, S1179, S1180 [25JA], S1376-S1379 [31JA], S5138, S5139 [26AP]

———modify the partial exclusion for gain from certain small business stocks (S. 1214), S5099 [25AP]

———provide a refundable credit for small business employee health insurance expenses (S. 99), S108 [4JA]

———provide additional incentives to employers and employees of small businesses (S. 349), S1046 [24JA]

———provide incentives, S883, S899-S903 [23JA], S1019 [24JA], S1229 [26JA], S1367-S1369 [31JA], S1492, S1493 [1FE], S1567 [5FE], S3819 [27MR]

———provide relief, S5137 [26AP]

———provide relief (H.R. 976), S2219 [17FE], S2235 [26FE], S10307 [30JY], S10340-S10342, S10346-S10389, S10401-S10408 [31JY], S10537-S10592 [1AU], S10703, S10719-S10764 [2AU], S10879-S10883 [3AU], S11498 [12SE], S11536 [17SE], S11780, S11781, S11848 [20SE], S11998, S11999 [24SE], S12017, S12018, S12024-S12028, S12044, S12046 [25SE], S12345-S12347 [1OC], S12391, S12418 [2OC]

———provide relief (H.R. 976), House amendments, S12079-S12086, S12091, S12116, S12118, S12120, S12121, S12122, S12127-S12134 [26SE], S12190-S12193, S12198, S12204, S12206-S12248, S12254 [27SE], S12332 [28SE]

———provide relief (H.R. 976), motion to proceed, S10117 [26JY], S10212-S10230, S10303, S10311 [30JY]

———provide relief (H.R. 976), unanimous-consent agreement, S10730, S10731, S10749, S10751 [2AU], S12075 [25SE]

———provide relief (H.R. 976), unanimous-consent request, S11002 [4SE]

———provide relief (H.R. 976), veto, S12479, S12480, S12485, S12486, S12495 [3OC], S12696-S12699, S12714, S12766 [4OC], S12833, S12836-S12842 [15OC], S12886-S12890, S12927, S12929 [16OC], S12950-S12952, S12954, S12966 [17OC], S13030, S13031, S13044-S13046, S13050, S13065, S13071, S13074 [18OC], S13169 [22OC]

———update optional methods for computing self-employment net earnings (S. 2097), S12145 [26SE]

Social Security: exclude individuals with alternative minimum tax liability from eligibility for State Children's Health Insurance Program coverage, S10575-S10577 [1AU], S10737 [2AU]

———repeal tax increase on benefits, S896 [23JA], S1160-S1163 [25JA], S3665 [23MR]

Space policy: treat spaceports like airports under exempt facility bond rules (S. 1355), S5932 [10MY]

Sports: make permanent the 7-year depreciation recovery period for motorsport entertainment complexes (S. 2247), S13495 [26OC], S13680 [1NO]

———make permanent the 7-year depreciation recovery period for motorsport entertainment complexes (S. 2247), unanimous-consent request, S13652 [1NO]

———make permanent the 7-year depreciation recovery period for motorsport entertainment complexes (S. 557), S1863 [12FE]

Tax Convention With Belgium: ratification, S15706 [14DE]

Taxation: repeal increase in alternative minimum tax, S3686 [23MR]

Telephones: prohibit any State from imposing a new discriminatory tax on cell phone services (S. 166), S163 [4JA]

Tobacco products: apply rate parity to the excise tax on small cigars and small cigarettes (S. 1799), S9474 [17JY]

———deter smuggling and ensure collection of all tobacco taxes (S. 1027), S4163 [29MR]

———increase excise tax to provide for reauthorization of State Children's Health Insurance Program, S3672 [23MR]

———increase tobacco products excise tax to provide for reauthorization of State Children's Health Insurance Program, S3554 [22MR], S10753 [2AU]

———sunset increase in tax on tobacco products to provide for reauthorization of State Children's Health Insurance Program, S10736 [2AU]

Transportation: extend the transportation fringe benefit to bicycle commuters (S. 858), S3068 [13MR]

Treaties and agreements: prohibit Federal funding to any organization or entity that advocates against tax competition or U.S. tax competitiveness, S5032, S5033, S5046 [25AP]

U.N.: withhold U.S. contributions pending certification that the U.N. is not engaged in global taxation schemes, S789 [22JA]

———withhold U.S. contributions pending certification that the U.N. is not engaged in global taxation schemes (S. 1623), S7742 [14JN]

Veterans: extend period of limitation to file claims for refunds on account of disability determinations by the Dept. of Veterans Affairs (S. 326), S702 [17JA]

———extend program allowing veterans to participate in first-time home buyer mortgage programs even if they are not first-time home buyers, S3685 [23MR]

Virgin Islands: repeal certain tax laws (H.R. 57), S7571, S7572 [12JN]

———repeal certain tax laws (S. 279), S510 [12JA]

Virginia Tech University: exclude from gross income payments from the Hokie Spirit Memorial Fund to victims of campus shootings (H.R. 4118), S15000 [6DE], S15030 [7DE]

———exclude from gross income payments from the Hokie Spirit Memorial Fund to victims of campus shootings (S. 2331), S14199 [8NO]

Volunteer workers: provide earnings assistance and tax relief to members of the uniformed services, volunteer firefighters, and Peace Corps volunteers (H.R. 3997), S14660 [16NO], S15170, S15377 [12DE]

———provide earnings assistance and tax relief to members of the uniformed services, volunteer firefighters, and Peace Corps volunteers (H.R. 3997), House amendment, S16048 [19DE]

———provide earnings assistance and tax relief to members of the uniformed services, volunteer firefighters, and Peace Corps volunteers (H.R. 3997), unanimous-consent agreement, S15378 [12DE]

Reports

Fiscal Policy—Marking Time Until the Tax Cut Sunsets: Goldman Sachs Group, Inc., S2477-S2479 [1MR]

Oil and Gas Royalties—A Comparison of the Share of Revenue Received From Oil and Gas Production by the Federal Government and Other Resource Owners: Mark E. Gaffigan, GAO, S8047-S8049 [20JN]

Reports filed

Airport and Airway Trust Fund Financing Act: Committee on Ways and Means (House) (H.R. 3539) (H. Rept. 110-334), H10624 [19SE]

Airport and Airway Trust Fund Financing Extension: Committee on Finance (Senate) (S. 2345) (S. Rept. 110-228), S14284 [13NO]

Consideration of H.R. 1906, Adjust Estimated Tax Payment Safe Harbor Based on Income for the Preceding Year for Adjusted Gross Incomes Exceeding a Certain Amount: Committee on Rules (House) (H. Res. 317) (H. Rept. 110-96), H3559 [18AP]

Consideration of H.R. 2776, Renewable Energy and Energy Conservation Tax Act: Committee on Rules (House) (H. Res. 615) (H. Rept. 110-300), H9704 [3AU]

Consideration of H.R. 3056, Tax Collection Responsibility Act: Committee on Rules (House) (H. Res. 719) (H. Rept. 110-368), H11393 [9OC]

Consideration of H.R. 3648, Mortgage Forgiveness Debt Relief Act: Committee on Rules (House) (H. Res. 703) (H. Rept. 110-360), H11170 [2OC]

Consideration of H.R. 3996, Temporary Tax Relief Act: Committee on Rules (House) (H. Res. 809) (H. Rept. 110-438), H13411 [8NO]

Consideration of H.R. 4351, AMT Relief Act: Committee on Rules (House) (H. Res. 861) (H. Rept. 110-489), H15314 [11DE]

Consideration of Motion To Suspend House Rules To Allow Consideration of H.R. 976, Small Business Tax Relief Act: Committee on Rules (House) (H. Res. 161) (H. Rept. 110-13), H1667 [14FE]

Consideration of Senate Amendment to H.R. 3996, Temporary Tax Relief Act: Committee on Rules (House) (H. Res. 894) (H. Rept. 110-499), H16945 [19DE]

Consideration of Senate Amendments to H.R. 976, Small Business Tax Relief Act: Committee on Rules (House) (H. Res. 675) (H. Rept. 110-346), H10755 [24SE]

Extend Moratorium on Certain Taxes Relating to the Internet and Electronic Commerce: Committee on the Judiciary (House) (H.R. 3678) (H. Rept. 110-372), H11494 [12OC]

FAA Extension Act: Committee on Ways and Means (House) (H.R. 3540) (H. Rept. 110-337), H10695 [20SE]

Habitat and Land Conservation Act: Committee on Finance (Senate) (S. 2223) (S. Rept. 110-205), S13362 [24OC]

Heartland, Habitat, Harvest, and Horticulture Act: Committee on Finance (Senate) (S. 2242) (S. Rept. 110-206), S13437 [25OC]

Heroes Earnings Assistance and Relief Tax Act: Committee on Ways and Means (House) (H.R. 3997) (H. Rept. 110-425), H12738 [5NO]

Kansas Disaster Tax Relief Assistance Act: Committee on Environment and Public Works (Senate) (S. 1532) (S. Rept. 110-254), S16003 [19DE]

Katrina Housing Tax Relief Act: Committee on Ways and Means (House) (H.R. 1562) (H. Rept. 110-66), H3016 [23MR]

Mental Health and Addiction Equity Act: Committee on Education and Labor (House) (H.R. 1424) (H. Rept. 110-374), H11547 [15OC]

———Committee on Ways and Means (House) (H.R. 1424) (H. Rept. 110-374), H11547 [15OC]

Mortgage Forgiveness Debt Relief Act: Committee on Ways and Means (House) (H.R. 3648) (H. Rept. 110-356), H11069 [1OC]

Prevent All Cigarette Trafficking (PACT) Act: Committee on the Judiciary (Senate) (S. 1027) (S. Rept. 110-153), S11413 [11SE]

Promote Advanced Plug-In Hybrid Vehicles and Vehicle Components: Committee on Energy and Commerce (House) (H.R. 3239) (H. Rept. 110-307), H9704 [3AU]

Protocol Amending Tax Convention With Denmark: Committee on Foreign Relations (Senate) (Exec. Rept. 110-3), S14398 [14NO]

Protocol Amending Tax Convention With Finland: Committee on Foreign Relations (Senate) (Exec. Rept. 110-4), S14398 [14NO]

Protocol Amending Tax Convention With Germany: Committee on Foreign Relations (Senate) (Exec. Rept. 110-5), S14398 [14NO]

Public Buildings Cost Reduction Act: Committee on Environment and Public Works (Senate) (S. 992) (S. Rept. 110-60), S5561 [3MY]

Renewable Energy and Energy Conservation Tax Act: Committee on Ways and Means (House) (H.R. 2776) (H. Rept. 110-214), H7338 [27JN]

Small Business and Work Opportunity Act: Committee on Finance (Senate) (S. 349) (S. Rept. 110-1), S827 [22JA]

Small Business Tax Relief Act: Committee on Ways and Means (House) (H.R. 976) (H. Rept. 110-14), H1787 [15FE]

Tax Collection Responsibility Act: Committee on Ways and Means (House) (H.R. 3056) (H. Rept. 110-281), H9274 [31JY]

Tax Convention With Belgium: Committee on Foreign Relations (Senate) (Exec. Rept. 110-2), S14398 [14NO]

Taxpayer Protection Act: Committee on Ways and Means (House) (H.R. 1677) (H. Rept. 110-84), H3399 [16AP]

Temporary Tax Relief Act: Committee on Ways and Means (House) (H.R. 3996) (H. Rept. 110-431), H13203 [6NO]

Virgin Islands Tax Law Repeal: Committee on Energy and Natural Resources (Senate) (H.R. 57) (S. Rept. 110-19), S2022 [15FE]

Resolutions of ratification

Protocol Amending Tax Convention With Denmark, S14398 [14NO], S14654 [16NO]

Protocol Amending Tax Convention With Finland, S14398 [14NO], S14654 [16NO]

Protocol Amending Tax Convention With Germany, S14398 [14NO]

Protocol Amending Tax Convention with Germany, S15706 [14DE]

Tax Convention With Belgium, S14398 [14NO], S15706 [14DE]

Rulings of the Chair

Alternative minimum tax: provide individuals relief (H.R. 4351), H15381 [12DE]

Income: adjust estimated tax payment safe harbor based on income for the preceding year in the case of individuals whose adjusted gross income exceeds a certain amount (H.R. 1906), H3596 [19AP]

Taxation: provide relief for small businesses (H.R. 976), consideration of Senate amendments (H. Res. 675), H10804 [25SE]

Statements

Allow an Above-the-Line Tax Deduction for Attorney Fees and Costs in Connection With Civil Claim Awards: Senator Specter, S2908 [8MR]

Allow Tax Deduction of Attorney-Advanced Expenses and Court Costs in Contingency Fee Cases: Senator Specter, S2908 [8MR]

Bipartisan Task Force for Responsible Fiscal Action: David M. Walker, Comptroller General of the U.S., S11663 [18SE]

Flat Tax Act: Senator Specter, S4294-S4296 [10AP]

Pension Protection Technical Corrections Act: Senators Baucus and Grassley, S16048 [19DE]

Provide Individuals Relief From the Alternative Minimum Tax: Senator Specter, S10719 [2AU]

Securing America's Future Economy (SAFE) Commission Act: Representative Wolf, E1986 [26SE]

Small Business Job Protection Act (1996): William J. Clinton, S884-S886 [23JA]

Tax Collection Responsibility Act: Executive Office of the President, H11405 [10OC]

Tax Treatment of Certain Hospital Support Organizations as Qualified Organizations for Purposes of Determining Acquisition Indebtedness: Senator Inouye, S77 [4JA]

Studies

Raising the Federal Minimum Wage—Another Empty Promise to the Working Poor: Craig Garthwaite, Employment Policies Institute, S1225 [26JA]

Summaries

Clean Energy Investment Assurance Act (S. 1370), S6020 [11MY]

College Affordability and Creating Chances for Educational Success for Students (ACCESS) Act (S. 1399), S6138 [15MY]

Ending Corporate Tax Favors for Stock Options Act (S. 2116), S12339 [28SE]

Ensure Management and Administrative Activities Will Not Be Taken Into Account in Determining if an Entity Has Sufficient Business Activities in a Foreign Country To Avoid Tax Treatment as an Expatriated Entity (H.R. 2937), E1456 [29JN]

Export Products Not Jobs Act (S. 96), S99 [4JA]

Invest in Small Business Act (S. 1214), S5100 [25AP]

Presidential Funding Act (S. 2412), S14796 [5DE]

Tax Lien Simplification Act (S. 1124), S4606 [17AP]

Tables

Comparison of flat tax to current tax system, S4298 [10AP]

Democratic revenue raisers and spending proposals, S2870 [8MR]

Estimated impact of increasing business meal deductibility from 50% to 80%, S77 [4JA]

Estimated revenue effects of various individual alternative minimum tax options for fiscal years 2006-2015, S2008 [15FE]

Financial impact of Democratic amendments to budget, S2871-S2873 [8MR]

Flat tax individual return form, S4297 [10AP]

Inventory of specified Democratic revenue offsets, S2870 [8MR]

Returns with and without U.S. income tax—number of returns by size of income under alternative concepts, tax year 2004, S12981 [17OC]

Revenue raisers enacted since 2001, S3321 [20MR]

SSI Extension for Elderly and Disabled Refugees Act (H.R. 2608), H7565 [11JY]

Taxes due under scenarios relative to discharges of indebtedness attributable to certain forgiven residential mortgage obligations, S6131 [15MY]

Taxes owed under 20% flat tax for married couple with two children filing jointly, S4298 [10AP]

Texts of

H. Res. 161, consideration of motion to suspend House Rules to allow consideration of H.R. 976, Small Business Tax Relief Act, H1848 [16FE]

H. Res. 317, consideration of H.R. 1906, adjust estimated tax payment safe harbor based on income for the preceding year in the case of individuals whose adjusted gross income exceeds a certain amount, H3568 [19AP]

H. Res. 615, consideration of H.R. 3221, New Direction for Energy Independence, National Security, and Consumer Protection Act and H.R. 2776, Renewable Energy and Energy Conservation Tax Act, H9715 [4AU]

H. Res. 675, consideration of Senate amendments to H.R. 976, Small Business Tax Relief Act, H10803 [25SE]

H. Res. 703, consideration of H.R. 3648, Mortgage Forgiveness Debt Relief Act, H11255 [4OC]

H. Res. 809, consideration of H.R. 3996, Temporary Tax Relief Act, H13417 [9NO]

H. Res. 861, consideration of H.R. 4351, AMT Relief Act, H15327 [12DE]

H. Res. 884, concur in Senate amendment with an amendment to H.R. 3997, Heroes Earnings Assistance and Relief Tax Act, H16772-H16784 [18DE]

H.R. 57, repeal certain Virgin Islands tax laws, H587 [17JA]

H.R. 976, Small Business Tax Relief Act, S10953-S10977 [3AU], H1854 [16FE]

H.R. 1562, Katrina Housing Tax Relief Act, H3150 [27MR]

H.R. 1677, Taxpayer Protection Act, H3417-H3419 [17AP]

H.R. 1906, adjust estimated tax payment safe harbor based on income for the preceding year in the case of individuals whose adjusted gross income exceeds a certain amount, H3594 [19AP]

H.R. 2608, SSI Extension for Elderly and Disabled Refugees Act, H7559 [11JY]

H.R. 2776, Renewable Energy and Energy Conservation Tax Act, H9915-H9936 [4AU]

H.R. 3056, Tax Collection Responsibility Act, H11400, H11446, H11449-H11452 [10OC]

H.R. 3540, FAA Extension Act, H10718 [24SE]

H.R. 3648, Mortgage Forgiveness Debt Relief Act, H11287, H11288 [4OC]

H.R. 3678, extend moratorium on certain taxes relating to the Internet and electronic commerce, H11567 [16OC], H12160 [30OC]

H.R. 3996, Temporary Tax Relief Act, H13428, H13434-H13445 [9NO]

H.R. 3997, Heroes Earnings Assistance and Relief Tax Act, H12753-H12756 [6NO]

H.R. 4118, exclude from gross income payments from the Hokie Spirit Memorial Fund to victims of Virginia Tech University campus shootings, H14122 [4DE]

H.R. 4351, AMT Relief Act, H15368-H15371 [12DE]

S. 10, Restoring Fiscal Discipline Act, S49 [4JA]

S. 58, repeal reduction in tax deductible portion of business meal and entertainment expenses, S77 [4JA]

S. 62, treat certain hospital support organizations as qualified organizations for purposes of determining acquisition indebtedness, S80 [4JA]

S. 96, Export Products Not Jobs Act, S100-S104 [4JA]

S. 97, College Opportunity Tax Credit Act, S105 [4JA]

S. 99, Small Business Health Care Tax Credit Act, S108 [4JA]

S. 102, extend and expand relief from the alternative minimum tax and repeal the extension of the lower rates for capital gains and dividends, S110 [4JA]

S. 103, Restore a Rational Tax Rate on Petroleum Production Act, S111 [4JA]

S. 156, Permanent Internet Tax Freedom Act, S148 [4JA]

S. 269, increase and make permanent the expensing of certain depreciable business assets, S453 [11JA]

S. 270, Small Business Tax Flexibility Act, S454 [11JA]

S. 271, provide a shorter recovery period for the depreciation of certain improvements to retail space, S454 [11JA]

S. 279, repeal certain Virgin Islands tax laws, S510 [12JA]

S. 298, Renewable Energy, Fuel Reduction, and Economic Stabilization and Enhancement (REFRESH) Act, S598 [16JA]

S. 299, extend increased expensing for small businesses, S599 [16JA]

S. 360, Greater Access to Education Act, S913 [23JA]

S. 374, Art and Collectibles Capital Gains Tax Treatment Parity Act, S1060 [24JA]

S. 403, exclude from gross income the reimbursement costs of using passenger automobiles for charitable organizations, S1238 [26JA]

S. 425, expand resources eligible for the renewable energy credit to kinetic hydropower, S1292 [29JA]

S. 436, Presidential Funding Act, S1348-S1351 [30JA]

S. 455, Active Duty Military Tax Relief Act, S1431-S1434 [31JA]

S. 469, make permanent the special tax rule for contributions of qualified conservation contributions, S1457 [31JA]

S. 504, Long-Term Care Trust Account Act, S1641-S1643 [6FE]

S. 538, Work, Hope, and Opportunity for the Disaster Area Today Act, S1793-S1795 [8FE]

S. 548, Artist-Museum Partnership Act, S1852 [12FE]

S. 552, Exxon Valdez Oil Spill Tax Treatment Act, S1855 [12FE]

S. 555, SIMPLE Cafeteria Plan Act, S1859-S1861 [12FE]

S. 561, Adoption Tax Relief Guarantee Act, S1904 [13FE]

S. 582, Fire Sprinkler Incentive Act, S1965 [14FE]

S. 636, Reduce Wasteful Tax Forms Act, S2086 [15FE]

S. 687, Commercial Fishermen Safety Act, S2275 [27FE]

S. 734, AMT Rate Reduction Act, S2501 [1MR]

S. 773, allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and allow a deduction for TRICARE supplemental premiums, S2710 [6MR]

S. 777, Withholding Tax Relief Act, S2714 [6MR]

S. 785, Telecommuter Tax Fairness Act, S2721 [6MR]

S. 813, allow an above-the-line tax deduction for attorney fees and costs in connection with civil claim awards, S2908 [8MR]

S. 814, allow tax deduction of attorney-advanced expenses and court costs in contingency fee cases, S2909 [8MR]

S. 819, Public Good IRA Rollover Act, S2916 [8MR]

S. 833, Competitiveness Through Education, Technology, and Enterprise (COMPETE) Act, S2971-S2973 [9MR]

S. 858, Bicycle Commuters Benefits Act, S3068 [13MR]

S. 881, Short Line Railroad Investment Act, S3136 [14MR]

S. 905, eliminate taxable income limit on percentage depletion for oil and natural gas produced from marginal properties, S3213 [15MR]

S. 926, Policyholder Disaster Protection Act, S3362 [20MR]

S. 927, Catastrophe Savings Accounts Act, S3363 [20MR]

S. 942, Aroostook County, ME, empowerment zone boundary modification, S3392 [20MR]

S. 943, extend the period for which the designation of an area as an empowerment zone is in effect, S3393 [20MR]

S. 992, Public Buildings Cost Reduction Act, S3840-S3842 [27MR]

S. 1006, deny qualified dividend income tax treatment to certain foreign dividends, S4053 [28MR]

S. 1027, Prevent All Cigarette Trafficking (PACT) Act, S4164-S4169 [29MR]

S. 1038, Workforce Health Improvement Program Act, S4174 [29MR]

S. 1074, Free Internet Filing Act, S4213 [29MR]

S. 1111, Fair Flat Tax Act, S4481-S4490 [16AP]

S. 1132, allow Indian tribes to receive charitable contributions of apparently wholesome food, S4612 [17AP]

S. 1133, Taxpayer Abuse Prevention Act, S4613 [17AP]

S. 1166, Federal Employee Combat Zone Tax Parity Act, S4758 [19AP]

S. 1180, Workforce Housing Construction for the GO Zone Act, S4814 [20AP]

S. 1214, Invest in Small Business Act, S5100 [25AP]

S. 1219, Taxpayer Protection and Assistance Act, S5102-S5105 [25AP]

S. 1230, College Saver's Credit Act, S5201 [26AP]

S. 1241, clarify student housing eligible for the low-income housing tax credit, S5218 [26AP]

S. 1251, Equine Equity Act, S5309 [30AP]

S. 1282, exclude from gross income certain wages of a certified master teacher, S5569 [3MY]

S. 1307, Medicare Provider Accountability Act, S5601 [3MY]

S. 1333, Strengthen the Earned Income Tax Credit Act, S5734 [8MY]

S. 1339, Teacher Excellence for All Children Act, S5742-S5750 [8MY]

S. 1355, Spaceport Equality Act, S5933 [10MY]

S. 1495, modify application of the tonnage tax on vessels operating in the dual U.S. domestic and foreign trades, S6865 [24MY]

S. 1511, Marine and Hydrokinetic Renewable Energy Promotion Act, S6873 [24MY]

S. 1531, Clean Renewable Energy and Economic Development Incentives Act, S6955-S6960 [25MY]

S. 1532, Kansas Disaster Tax Relief Assistance Act, S6968 [25MY]

S. 1591, Refinery Investment Tax Assistance Act, S7548 [12JN]

S. 1593, Defenders of Freedom Tax Relief Act, S7548-S7553 [12JN]

S. 1619, Oil Independence, Limiting Subsidies, and Accelerating Vehicle Efficiency (OILSAVE) Act, S7734 [14JN]

S. 1624, tax treatment of publicly traded partnerships directly or indirectly deriving income from providing investment adviser and related asset management services, S7743 [14JN]

S. 1739, TAA Health Coverage Improvement Act, S8711-S8713 [28JN]

S. 1743, repeal dollar limitation on contributions to funeral trusts, S8714 [28JN]

S. 1855, AMT Penalty Protection Act, S9782 [23JY]

S. 1945, Patriot Employers Act, S10795 [2AU]

S. 1963, allow bonds guaranteed by Federal home loan banks to be treated as tax exempt bonds, S10806 [2AU]

S. 1974, Pension Protection Technical Corrections Act, S16049-S16055 [19DE]

S. 2097, Farmer Tax Fairness Act, S12146 [26SE]

S. 2116, Ending Corporate Tax Favors for Stock Options Act, S12339 [28SE]

S. 2126, Generate Retirement Ownership Through Long-Term Holding Act, S12440 [2OC]

S. 2199, Offshore Deferred Compensation Reform Act, S13089 [18OC]

S. 2201, Home Ownership Mortgage Emergency (HOME) Act, S13091 [18OC]

S. 2209, Research Credit Improvement Act, S13154 [19OC]

S. 2236, Preexisting Condition Exclusion Patient Protection Act, S13451 [25OC]

S. 2287, Elimination of Double Subsidies for the Hardrock Mining Industry Act, S13688 [1NO]

S. 2293, Individual Alternative Minimum Tax Repeal Act, S13694 [1NO]

S. 2331, exclude from gross income payments from the Hokie Spirit Memorial Fund to the victims of Virginia Tech University campus shootings, S14199 [8NO]

S. 2337, Long-Term Care Affordability and Security Act, S14290 [13NO]

S. 2369, provide that certain tax planning inventions are not patentable, S14492 [15NO]

S. 2374, Tax Technical Corrections Act, S14494-S14499 [15NO]

S. 2394, Good Government Contractor Act, S14640 [16NO]

S. 2412, Presidential Funding Act, S14791-S14796 [5DE]

S. 2436, Commissioner of Internal Revenue term clarification, S15940 [18DE], H16917 [19DE]

S. Res. 206, provide for a budget point of order against legislation that increases income tax rates, S6310 [17MY]