TAXATION
Amendments
Appropriations: making supplemental appropriations for economic stimulus (H.R. 1), S1128 [30JA], S1277, S1278, S1279 [2FE], S1374, S1387, S1403, S1405, S1406, S1408, S1421, S1422, S1442, S1443, S1444, S1445, S1446, S1447, S1448, S1449, S1450, S1451, S1452, S1453, S1455, S1456, S1458, S1459, S1460, S1461, S1462, S1463, S1464, S1465, S1466, S1470, S1471 [3FE], S1482, S1484, S1485, S1486, S1491, S1494, S1498, S1499, S1500, S1501, S1518, S1520, S1528, S1530, S1536, S1537, S1538, S1554, S1555, S1556, S1557, S1558, S1559, S1560, S1561, S1562, S1563, S1564, S1565, S1574, S1575, S1576, S1577, S1578, S1579, S1580, S1582, S1583, S1584, S1585, S1586, S1587, S1588, S1589, S1590, S1591, S1592, S1593, S1594, S1595, S1596, S1597, S1598, S1599, S1600, S1601, S1609, S1610, S1611, S1612 [4FE], S1656, S1660, S1663, S1664, S1665, S1666, S1667, S1669, S1692, S1707, S1708, S1709, S1710, S1712, S1713, S1714, S1715, S1716, S1717, S1718, S1736, S1737, S1738, S1739, S1740, S1741, S1742, S1743, S1744, S1745, S1746, S1747, S1748, S1749, S1750, S1751, S1752, S1753, S1755, S1756, S1758, S1759, S1760, S1762, S1764, S1765, S1766, S1767, S1768, S1770, S1771 [5FE], S1808, S1817, S1819, S1822, S1826, S1827, S1829, S1833, S1835, S1850, S1856, S1867, S1868, S1870, S1871, S1872, S1875, S1876, S1877, S1878, S1879, S1880, S1881, S1882, S1883 [6FE], S1907 [7FE], S2029 [9FE], S2084 [10FE], H527 [26JA], H603 [27JA], H711, H713, H717, H720, H721, H723, H724, H731, H732 [28JA]
———making supplemental appropriations for economic stimulus (H.R. 1), consideration of conference report (H. Res. 168), H1535 [13FE]
Armed Forces: modify the first-time homebuyers credit for Armed Forces members and certain other Federal employees (H.R. 3590), S11607 [19NO], S11886 [20NO], S11973 [21NO], S11987, S12013, S12015 [30NO], S12072, S12073, S12087 [1DE], S12164, S12165, S12166, S12167, S12168, S12169, S12170, S12171, S12172, S12250, S12251, S12252, S12253, S12254, S12255, S12256, S12257, S12258 [2DE], S12276, S12278, S12304, S12334, S12335, S12337, S12340, S12341, S12342, S12343, S12344, S12345, S12346, S12349 [3DE], S12389, S12391, S12397, S12416, S12418, S12419, S12420, S12421, S12422, S12423, S12424, S12425, S12426, S12427, S12428, S12429, S12430, S12431, S12432, S12433 [4DE], S12495, S12496, S12517, S12518, S12519, S12520, S12521 [5DE], S12544, S12552, S12553, S12555, S12556, S12561 [6DE], S12600, S12621, S12622, S12623, S12624, S12626, S12627, S12628, S12629, S12630, S12631, S12632, S12633, S12634, S12635, S12636, S12637, S12638, S12639, S12640, S12641, S12644, S12645 [7DE], S12715, S12716, S12717, S12718, S12719, S12720, S12721, S12722, S12723, S12724, S12725, S12726, S12727, S12728, S12734, S12738, S12739, S12740, S12741 [8DE], S12768, S12819, S12820, S12821, S12822, S12823, S12825, S12826, S12827, S12828, S12829, S12830, S12831, S12832 [9DE], S12914, S12916, S12917, S12922, S12923, S12924, S12925, S12926, S12931, S12934, S12935, S12936, S12937, S12939, S12940, S12943, S12944, S12947, S12961, S12964, S12967, S12968 [10DE], S13039, S13040, S13041, S13042, S13043, S13047, S13048, S13049, S13059 [11DE], S13096, S13100 [12DE], S13193, S13194, S13195, S13198, S13199, S13200, S13201 [14DE], S13205, S13255, S13259, S13260, S13261, S13263, S13265, S13266, S13268, S13273, S13274 [15DE], S13326, S13327, S13330, S13334, S13337, S13338, S13340 [16DE], S13395, S13396, S13397, S13399 [17DE], S13464, S13465, S13466, S13467 [18DE], S13478, S13490, S13529 [19DE], S13628, S13631, S13632, S13633 [20DE], S13716, S13791, S13792 [22DE], S14139 [24DE]
Budget: reinstitute and update the pay-as-you-go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration (H.R. 2920), H8527 [22JY]
Business and industry: impose a higher rate of tax on bonuses paid by businesses receiving Troubled Asset Relief Program funds (H.R. 1586), H3659 [19MR]
Families and domestic relations: retain estate tax with an immediate exemption increase and repeal new carryover basis rules (H.R. 4154), consideration (H. Res. 941), H13479 [3DE]
Health: national policy to provide health care and reform insurance procedures (H.R. 3590), S11607 [19NO], S11886 [20NO], S11973 [21NO], S11987, S12013, S12015 [30NO], S12072, S12073, S12087 [1DE], S12152, S12164, S12165, S12166, S12167, S12168, S12169, S12170, S12171, S12172, S12250, S12251, S12252, S12253, S12254, S12255, S12256, S12257, S12258 [2DE], S12276, S12278, S12304, S12334, S12335, S12337, S12340, S12341, S12342, S12343, S12344, S12345, S12346, S12349 [3DE], S12389, S12391, S12397, S12416, S12418, S12419, S12420, S12421, S12422, S12423, S12424, S12425, S12426, S12427, S12428, S12429, S12430, S12431, S12432, S12433 [4DE], S12495, S12496, S12517, S12518, S12519, S12520, S12521 [5DE], S12544, S12552, S12553, S12555, S12556, S12561 [6DE], S12600, S12621, S12622, S12623, S12624, S12626, S12627, S12628, S12629, S12630, S12631, S12632, S12633, S12634, S12635, S12636, S12637, S12638, S12639, S12640, S12641, S12644, S12645 [7DE], S12715, S12716, S12717, S12718, S12719, S12720, S12721, S12722, S12723, S12724, S12725, S12726, S12727, S12728, S12734, S12738, S12739, S12740, S12741 [8DE], S12768, S12819, S12820, S12821, S12822, S12823, S12825, S12826, S12827, S12828, S12829, S12830, S12831, S12832 [9DE], S12914, S12916, S12917, S12922, S12923, S12924, S12925, S12926, S12931, S12934, S12935, S12936, S12937, S12939, S12940, S12943, S12944, S12947, S12961, S12964, S12967, S12968 [10DE], S13039, S13040, S13041, S13042, S13043, S13047, S13048, S13049, S13059 [11DE], S13096, S13100 [12DE], S13193, S13194, S13195, S13198, S13199, S13200, S13201 [14DE], S13205, S13255, S13259, S13260, S13261, S13263, S13265, S13266, S13268, S13273, S13274 [15DE], S13326, S13327, S13330, S13334, S13337, S13338, S13340 [16DE], S13395, S13396, S13397, S13399 [17DE], S13464, S13465, S13466, S13467 [18DE], S13478, S13490, S13529 [19DE], S13628, S13631, S13632, S13633 [20DE], S13716, S13791, S13792 [22DE], S14139 [24DE]
———national policy to provide health care and reform insurance procedures (H.R. 3962), H12198 [2NO], H12921, H12927 [7NO]
House Rules: allow consideration of motions to suspend rules and consider certain legislation (H. Res. 257), H3653 [19MR]
Internal Revenue Code: extend certain expiring provisions (H.R. 4213), consideration (H. Res. 955), H14383 [9DE]
Analyses
Affordable Health Care for America Act (H.R. 3962): 18th Congressional District of Texas Benefits, H12855 [7NO]
American Recovery and Reinvestment Act (H.R. 1): Conference Report, H1538-H1553 [13FE]
Appointments
Conferees: H.R. 1, American Recovery and Reinvestment Act, S2069 [10FE], H1103 [10FE]
Articles and editorials
AIG and ``Political Risk'', S3586 [23MR]
Alternative Tax Showdown, S877 [27JA]
Analysis—Stimulus Won't Jump-Start Economy, H1583 [13FE]
Are Republicans Serious About Fixing Health Care?, S13877 [23DE]
As Foreclosures Surge . . ., H5084 [4MY]
At $4, Everybody Gets Rational, S1054 [29JA]
Baucus Bill Is a Tax Bill, S10393 [14OC], S10447 [15OC]
Beyond AIG—A Bill To Let Big Government Set Your Salary, H4267 [1AP]
Break Up the Banks, H4756 [27AP]
CBO Predicts Lower GDP in a Decade, H1583 [13FE]
Change Nobody Believes In, S13726 [22DE]
China—Importers Need To Share Blame for Emissions, H3496 [17MR]
Chrysler Power Grab, S5308 [11MY]
Coke Didn't Make America Fat, S10459 [15OC]
Commentary—Subsidizing Bad Decisions, H3326 [11MR]
Constitutionality of Health Insurance Reform, Part II—Congressional Power, S13842 [23DE]
Constitutionality of Healthcare, S13753, S13766 [22DE]
Cost Conundrum (excerpt), S13581 [20DE]
Danger of Success, S13615 [20DE]
Democratic Fratricide, S13615 [20DE]
Democrats' Blues Grow Deeper in New Poll, S13347 [17DE]
Democrats Find Rallying Points on Health Reform, but Splinters Remain, S12902 [10DE]
Despite Pledges, Package Has Some Pork, H1582 [13FE]
Dishing Out Some Shock on Debt, S13616 [20DE]
$800 Billion Mistake, S1994 [9FE]
End of the American Exception?, H3102 [9MR]
Equity for Private Equity; Legislation To Raise Taxes on Fund Managers' Income, S876 [27JA]
Equity Managers' Loophole; Billion-Dollar Breaks, S877 [27JA]
Extra Credit, S10968 [2NO]
Fewer Taxpayers Are Penalized for Not Having Health Coverage, S12860 [10DE]
Flawed Aid for Long-Term Care—A Piece of Health Reform With Too Much Financial Risk, S14124 [24DE]
40-Year Wish List, S1113 [30JA]
Free Pass for the Indispensable Man, S812 [26JA]
Half Done on Health Reform, H12985 [16NO]
Hardest Call, S13673 [21DE]
Health Care Reform Is Constitutional, S13841 [23DE]
Health Gap Kills 3,200 Black Chicagoans Every Year, S13420 [18DE]
Honest Case for a Bungled Healthcare Reform, S13806 [23DE]
Illegal Health Reform, S13724 [22DE]
Innovation Tax—How Max Baucus Knifed the Medical Devices Industry, H9779 [22SE]
It's No Time To Stop This Train, E1197 [19MY]
Jack Kemp, My Teacher, H5192 [6MY]
Labor Cites JCT Analysis To Argue Against Cadillac Tax, S13590 [20DE]
Let's Stimulate Private Risk Taking, S1827 [6FE]
Mandatory Insurance Is Unconstitutional, S13724 [22DE]
Max's Mad Mandate, S9946 [30SE]
Moment Ted Kennedy Would Not Want To Lose, S13480 [19DE], S13608 [20DE]
More Talk, Less Support, S13616 [20DE]
My Friend Jack Kemp, H5192 [6MY]
New Housing Tax Credit Prompts Rise in Buying, S1476 [4FE]
Night of the Living Death Tax, H5821 [20MY], H13475 [3DE]
No Laughing Matter, S6413 [10JN]
No Pay, No Patch, S877 [27JA]
Obama Rosetta Stone, S3105 [16MR]
ObamaCare at Any Cost, S12266 [3DE]
ObamaCare's Longshoremen Rules, S13813 [23DE]
Obama's Plan Isn't the Answer, S8264 [29JY]
Obama's Pledge To Tax Only the Rich Can't Pay for Everything, Analysts Say, S8645 [3AU]
Oxley Hits Back at Ideologues, H4500 [2AP]
``Paygo'' Coverup, S6534 [11JN]
Pelosi Jobs Tax, S8644 [3AU]
Private Sector Loans, Not Fannie or Freddie, Triggered Crisis, H4499 [2AP]
Private-Equity Tax Breaks, a Call To Be Up in Arms, S875 [27JA]
Proposed Tax Rattles Orthopedic Device Industry, H11361 [14OC]
Raising Taxes on Private Equity, S876 [27JA]
Reform or Else, S12359 [4DE]
Reform That Falls Short, S13615 [20DE]
Reid Compares Opponents of Health Care Reform to Supporters of Slavery, S12606 [7DE]
Return of Economic Nationalism, S2261 [13FE]
Rhetorical Tax Evasion, S9900 [29SE]
Rolling Up the TARP, S10836 [28OC]
Senate Bill Fails Small Business, S11868 [20NO]
Senate Health Bill Unfair to Construction Industry—NAHB, S13814 [23DE]
Senator Nelson Wins Tax Carve-Out for Mutual of Omaha in Health Bill, S13592 [20DE]
Senators, Bring Sense to Stimulus, S1270 [2FE]
Senators Should Just Start Over in Fixing Fiscal Mess, S1507 [4FE]
Snow Jobs, S13813 [23DE]
Specific Plan of Action—Lowering Health Care Costs, S13124 [12DE]
States' Quarterly Tax Revenue Plunges 17%, S9945 [30SE]
States Turning to Last Resorts in Budget Crisis, S6904 [23JN]
Sticks and Stones May Break Bones, but Warsaw, Ind., Makes Replacements, H9778 [22SE]
Success Fees for Orthopaedics?, H11360 [14OC]
Support for Health Overhaul Wanes, S13347 [17DE]
Tax Dodge Myths, S5307 [11MY]
Tax That Won't Die, S13282 [16DE]
Taxation, E747 [24MR]
This Old House Policy, S10968 [2NO]
To Pay for Health Care, Obama Looks to Taxes on Affluent, S12766 [9DE]
U.S. Deficit Biggest Since 1945, H11485 [20OC]
UW-Milwaukee Study Could Realign Climate Change Theory—Scientists Claim Earth Is Undergoing Natural Climate Shift, H3496 [17MR]
Wanted—Personal Economic Trainers—Apply at Capitol, S1790 [6FE]
Wanted—Small Government, H2917 [3MR]
Washington Gone Wild, S3586 [23MR]
Wealth Money Managers Make More, Get Taxed Less, S876 [27JA]
What Part of 'Stimulus' Don't They Get?, H2605 [24FE]
Where'd the Bailout Money Go? Shhhh, It's a Secret, S580 [15JA]
Why Permanent Tax Cuts Are the Best Stimulus, S1391 [3FE]
Why the Personal Mandate To Buy Health Insurance Is Unprecedented and Unconstitutional, S13725 [22DE]
———(excerpt), S13015 [11DE]
Will the Reid Health Bill Really Reduce the Deficit?—CBO Says That This Bill Will Reduce the Deficit, S13482 [19DE]
Worst Bill Ever, S10970 [2NO]
Yes, It's All About Him, S14124 [24DE]
Bills and resolutions
Adoption: allow penalty-free withdrawals from individual retirement plans for adoption expenses (see H.R. 2524), H5891 [20MY]
Advertising: deny any deduction for advertising and marketing directed at children to promote the consumption of food at fast food restaurants or food of poor nutritional quality (see H.R. 4310), H14980 [15DE]
———deny any deduction for direct-to-consumer advertisements of prescription drugs (see S. 2842), S12618 [7DE] (see S. 2873), S13032 [11DE] (see H.R. 2966), H7084 [19JN]
Afghanistan: establish a temporary surtax to offset the costs of the war (see H.R. 4130), H13352 [19NO]
Agriculture: exclude from gross income gain on the sale or exchange of farmland development rights (see H.R. 1447), H3337 [11MR]
———exempt certain farmland from the estate tax (see H.R. 173), H34 [6JA]
———extend treatment of certain farming business machinery and equipment as 5-year property for purposes of depreciation (see H.R. 4186), H13466 [2DE]
———treat trees and vines producing fruit, nuts, or other crops as placed in service in the year in which it is planted for purposes of special allowance for depreciation (see S. 1461), S7639 [16JY] (see H.R. 2739), H6265 [4JN]
Air pollution: provide incentives to reduce carbon dioxide emissions in the domestic energy supply (see H.R. 1337), H3053 [5MR]
———reduce greenhouse gas emissions by requiring a Federal emission permit for the sale or use of greenhouse gas emission substances (see H.R. 1683), H3833 [24MR]
Airport and Airway Trust Fund: extend funding and expenditure authority (see H.R. 1512), H3436 [16MR] (see H.R. 3607), H9737 [21SE] (see H.R. 4217), H13627 (see H.R. 4217), H14370 [8DE]
Alaska: permanently extend existing elective tax treatment for Alaska Native Settlement Trusts (see S. 798), S4310 [2AP] (see H.R. 1381), H3077 [6MR]
Alcoholic beverages: provide a special rule for allocating the cover over of distilled spirits taxes between Puerto Rico and the Virgin Islands (see H.R. 2122), H4839 [27AP]
———reduce excise tax rate on beer produced domestically by certain small producers (see H.R. 4278), H14743 [10DE]
———reduce tax on beer (see S. 1058), S5502 [14MY] (see H.R. 836), H921 [3FE]
———repeal the cap on the cover over of tax on distilled spirits to Puerto Rico and the Virgin Islands (see H.R. 94), H31 [6JA]
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. 412), H160 [9JA]
———extend relief (see H.R. 719), H602 [27JA]
———provide individuals relief (see H.R. 543), H325 [14JA]
———repeal on individuals (see H.R. 240), H69 [7JA]
———repeal on individuals and replace with an alternative tax individuals may choose (see H.R. 782), H779 [28JA]
American Recovery and Reinvestment Act: clarify the low-income housing tax credits that are eligible for the low-income housing grant election (see S. 1326), S6938 [23JN] (see H.R. 2995), H7144 [23JN]
———provide enhanced State and local oversight of activities conducted pursuant to such Act (see S. 1064), S5555 [18MY] (see H.R. 2182), H4999 [29AP]
———rescind a portion of stimulus funds that remain unobligated (see H.R. 3504), H9278 [31JY]
———rescind all stimulus funds that remain unobligated (see H.R. 2842), H6618 [11JN]
———rescind stimulus funds rejected by State and local governments and return them to the Treasury for debt reduction (see S. 1323), S6938 [23JN]
Animals: allow a deduction for pet care expenses (see H.R. 3501), H9278 [31JY]
———exclude from gross income amounts received on the sale of certain animals associated with educational programs (see H.R. 1955), H4522 [2AP]
Appropriations: making supplemental appropriations for economic stimulus (see S. 336), S894 [27JA] (see H.R. 1, 679), H525 [26JA]
———making supplemental appropriations for economic stimulus (H.R. 1), consideration (see H. Res. 88), H525 [26JA] (see H. Res. 92), H600 [27JA]
———making supplemental appropriations for economic stimulus (H.R. 1), consideration of conference report (see H. Res. 168), H1517 [12FE]
———making supplemental appropriations for economic stimulus (H.R. 1), consideration of conference report—same-day consideration (see H. Res. 158), H1246 [11FE]
———making supplemental appropriations for job creation, school repair and modernization, and tax reduction (see H.R. 861), H1042 [4FE]
Armed Forces: allow a credit for care packages provided for soldiers in combat zones and for providing volunteer service to military families through the Dept. of Defense America Supports You program (see H.R. 1090), H1605 [13FE]
———allow employers a credit for employing members of the Ready Reserve or National Guard and veterans recently separated from the Armed Forces (see H.R. 3620), H9806 [22SE]
———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. 433), H161 [9JA]
———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. 810), H920 [3FE]
———authorize taxpayers to designate a portion of tax payments to a National Military Family Relief Fund to assist families of members who are serving in, or have served in, Iraq or Afghanistan (see H.R. 1175), H2833 [25FE]
———ensure that members stationed outside the U.S. can take full advantage of credits for first-time home buyers and provide for waiver of recapture of the credit for members who are restationed (see H.R. 3389), H9055 [29JY]
———exclude combat zone compensation of members from employment taxes (see H.R. 3707), H10456 [1OC]
———exclude from gross income any enlistment, accession, reenlistment, retention, or incentive bonus paid to a member of the Armed Forces (see H.R. 2491), H5791 [19MY]
———exclude from gross income certain amounts of military basic pay (see H.R. 1624), H3704 [19MR]
———exclude from gross income the earned income of a spouse of a member serving in a combat zone (see H.R. 3708), H10456 [1OC]
———extend employer wage credit for employees who are active duty members (see S. 2748), S11253 [6NO] (see H.R. 2396), H5581 [13MY] (see H.R. 2437), H5665 [14MY] (see H.R. 4042), H12586 [6NO]
———extend the first-time homebuyer credit for Armed Services members serving outside the U.S. (see H.R. 2562), H6009 [21MY]
———extend the first-time homebuyers credit for Armed Forces members and certain Federal employees serving on extended duty (see H.R. 3780), H11166 [8OC]
———modify the first-time homebuyer credit for members and certain other Federal purposes (see S. 1728), S9981 [30SE]
———modify the first-time homebuyers credit for Armed Forces members and certain other Federal employees (see H.R. 3590), H9729 [17SE]
———permit taxpayers the option of designating part or all of their tax refund to support reservists and National Guard members (see S. 1166), S6030 [3JN]
———protect the financial stability of activated members of the Ready-Reserve and National Guard while serving abroad (see H.R. 2466), H5712 [18MY]
———provide more affordable housing options for military personnel by making certain members eligible for the Low Income Housing Tax Credit program (see S. 2827), S12322 [3DE]
———provide relief for children of members who die as a result of service in a combat zone (see H.R. 3267), H8409 [20JY]
———waive recapture of the first-time homebuyer credit for a member who sells the home because they are transferred, deployed overseas, or required to reside in Government quarters (see H.R. 2398), H5581 [13MY]
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. 394), S2027 [9FE]
———allow deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (see S. 405), S2079 [10FE] (see H.R. 1126), H2601 [23FE]
———extend the election to treat the cost of qualified film and television productions as an expense which is not chargeable to a capital account (see H.R. 3931), H11790 [26OC]
———make permanent the election to treat the cost of qualified film and television productions as an expense (see H.R. 2720), H6264 [4JN]
Association of Community Organizations for Reform Now, Inc. (ACORN): revoke tax exempt status (see H. Con. Res. 192), H10069 [29SE]
Aviation: allow tax-exempt bond financing for fixed-wing emergency medical aircraft (see S. 1497), S7868 [22JY] (see H.R. 880), H1043 [4FE]
———provide a special depreciation allowance and recovery period for noncommercial aircraft property (see S. 2723), S11048 [3NO] (see H.R. 3844), H11457 [15OC]
———require air carriers and ticket agents to notify consumers of taxes and fees applicable to airline tickets and prohibit imposition of fuel surcharges that do not correlate to fuel costs (see S. 2823), S12160 [2DE]
Bankruptcy: suspend the period for completion of a like-kind exchange in the case of the bankruptcy of a qualified intermediary or an exchange accommodation titleholder (see H.R. 1301), H2979 [4MR]
Benefits: make certain tax benefits permanent law (see H.R. 664), H493 [23JA]
Bipartisan Task Force for Responsible Fiscal Action: establish (see S. 2853), S12804 [9DE]
Brazil: express importance of strengthening bilateral relations in general, and investment relations specifically (see S. Res. 74), S3074 [12MR]
Budget: comply with pay-as-you-go requirement (see H. Res. 671), H8585 [22JY]
———constitutional amendment to require balanced budget and greater accountability in the enactment of tax legislation (see H.J. Res. 7), H70 [7JA]
———provide for expedited consideration of certain proposed rescissions of budget authority (see S. 907), S4806 [28AP]
———reinstitute and update the pay-as-you-go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration (see S. 1600), S8992 [6AU] (see H.R. 2920), H6971 [17JN]
———reinstitute and update the pay-as-you-go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration (H.R. 2920), consideration (see H. Res. 665), H8494 [21JY]
———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. 154), S43 [6JA]
Business and industry: accelerate phase-in of the deduction for domestic production activities (see H.R. 4189), H13519 [3DE]
———allow a credit for teleworking expenses (see H.R. 4348), H15499 [16DE]
———allow carryback of certain net operating losses (see S. 823), S4311 [2AP] (see S. 1835), S10700 [22OC] (see S. 1937), S10776 [27OC] (see H.R. 561), H380 [15JA] (see H.R. 2452), H5671 [15MY] (see H.R. 4013), H12288 [3NO]
———allow carryback of certain net operating losses and suspend the alternative minimum tax limit on certain net operating losses (see S. 293), S719 [21JA]
———allow employers a credit against income tax for costs of providing technical training for employees (see S. 1045), S5501 [14MY]
———allow employers a credit for telecommuting equipment and expenses (see S. 1291), S6804 [18JN] (see H.R. 2826), H6617 [11JN]
———allow employers a credit for telecommuting equipment and expenses in rural and small town areas (see H.R. 3627), H9806 [22SE]
———allow individuals to defer tax on income reinvested in a partnership or S corporation (see H.R. 2284), H5306 [6MY]
———allow S corporations the deduction for charitable contributions of inventory (see S. 2841), S12618 [7DE]
———allow S corportations the deduction for charitable contributions of inventory (see H.R. 4069), H13001 [16NO]
———clarify the employment tax treatment and reporting of wages paid by professional employer organizations (see H.R. 2447), H5666 [14MY]
———clarify treatment of indebtedness incurred by a partnership in acquiring securities and commodities relative to organizations which are partners with limited liability (see H.R. 3497), H9278 [31JY]
———deny a deduction for excessive compensation of any employee of an employer (see S. 1007), S5281 [7MY]
———encourage use of corrosion prevention and mitigation measures in the construction and maintenance of business energy-related property (see H.R. 3462), H9276 [31JY]
———expand availability of employee stock ownership plans in S corporations (see H.R. 3586), H9670 [16SE]
———expand availability of industrial development bonds to facilities manufacturing intangible property (see S. 158), S43 [6JA]
———extend and modify the special allowance for certain acquired property and temporarily increase the limitation for expensing certain business assets (see S. 294), S719 [21JA]
———extend bonus depreciation (see H.R. 212), H36 [6JA]
———extend bonus depreciation deduction applicable to the Gulf Opportunity Zone (see S. 2761), S11344 [10NO]
———extend increased expensing of certain depreciable business assets and the special depreciation allowance for certain business property (see H.R. 361), H158 [9JA]
———extend temporary increase in limitations on expensing of certain depreciable business assets (see H.R. 3898), H11711 [22OC]
———impose a higher rate of tax on bonuses paid by businesses receiving Troubled Asset Relief Program funds (see H.R. 1518), H3437 [16MR] (see H.R. 1543), H3525 [17MR] (see H.R. 1586), H3640 (see H.R. 1598), H3641 [18MR]
———impose a higher rate of tax on bonuses paid by certain businesses owned by the Government (see H.R. 1527), H3437 [16MR]
———impose a 100 percent tax on bonuses paid by businesses that receive Troubled Asset Relief Program assistance and are majority owned by the Federal Government (see H.R. 1542), H3525 [17MR]
———impose a tax on certain compensation received from certain companies receiving Federal bailout funds (see H.R. 1801), H4129 [30MR]
———impose a tax on certain securities transactions to fund job creation and deficit reduction (see S. 2927), S13883 [23DE] (see H.R. 4191), H13519 [3DE]
———impose an excise tax on bonuses paid to employees by businesses that receive Troubled Asset Relief Program assistance (see S. 651), S3550 [19MR] (see H.R. 1572), H3526 [17MR]
———increase penalty for failure to file a partnership or S corporation return (see H.R. 1241), H2886 [2MR]
———limit deductibility of excessive rates of executive compensation (see H.R. 1594), H3641 [18MR]
———make permanent the increase in limitations on expensing of certain depreciable business assets (see S. 2822), S12070 [1DE]
———make the allowance of bonus depreciation and the increased expensing limitations permanent (see S. 233), S388 [14JA]
———modify private activity bond rules to except certain uses of intellectual property from the definition of private business use (see H.R. 3443), H9275 [31JY]
———permanently extend the research credit, increase expensing for small businesses, and reduce corporate tax rates (see H.R. 1613), H3703 [19MR]
———permanently extend the subpart F exemption for active financing income (see H.R. 1944), H4522 [2AP]
———permit consolidation of life insurance companies with other companies (see H.R. 3399), H9204 [30JY]
———provide a credit to employers for the cost of implementing wellness programs (see S. 803), S4310 [2AP] (see H.R. 1897), H4519 [2AP]
———provide an enhanced credit for research and development by companies that manufacture products in the U.S. (see S. 1021), S5371 [12MY]
———provide for rollover of gain from divesting certain qualified securities of businesses engaged in Iran or Sudan discouraged activities (see H.R. 3516), H9279 [31JY]
———provide income tax credit for Eagle employers (see H.R. 989), H1247 [11FE]
———provide individual and corporate income tax relief, reduce the employee share of payroll taxes, and rescind unobligated stimulus funds (see H.R. 4100), H13265 [18NO]
———provide relief relative to estate and gift taxes, small businesses, and government contractors (see H.R. 4174), H13466 [2DE]
———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. 829), S4445 [20AP]
———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. 1491), S7868 [22JY]
———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. 446), H162 [9JA]
———repeal reduction in deductible portion of business meal and entertainment expenses (see S. 2905), S13383 [17DE] (see H.R. 3333), H8808 [24JY]
———require the manufacturers' excise tax on recreational equipment be paid quarterly (see S. 632), S3368 [18MR] (see H.R. 510), H324 [14JA]
———restore deduction for travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel (see S. 261), S598 [15JA] (see H.R. 562), H380 [15JA]
———restrict use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation (see S. 506), S2623 [2MR] (see H.R. 1265), H2923 [3MR]
———S corporation reform (see S. 996), S5281 [7MY] (see H.R. 2910), H6971 [17JN]
———stimulate business investment (see S. 304), S786 [22JA]
———suspend employment and income taxes for a certain period (see H.R. 143), H33 [6JA]
———treatment of partnership interests held by partners providing services (see H.R. 1935), H4521 [2AP]
———treatment of publicly traded partnerships directly or indirectly deriving income from providing investment adviser and related asset management services (see H.R. 2762), H6306 [8JN]
Catastrophe Savings Accounts: establish (see S. 1484), S7779 [21JY]
Cemeteries and funerals: allow a credit for unreimbursed funeral expenses relative to a deceased indigent individual (see H.R. 3809), H11383 [14OC]
Charities: add certain Armed Forces organizations that are exempt from taxation to list of organizations eligible for donations of personal property through State agencies (see H.R. 1539), H3437 [16MR]
———exempt motor vehicle donations to certain charities from limitations on such donations (see H.R. 3248), H8355 [17JY]
———express support for charitable donations and associated tax deductions (see H. Res. 244), H3401 [12MR]
———extend charitable contributions deduction for food inventory, book inventory, and computer technology and equipment (see H.R. 2436), H5665 [14MY]
———extend the special rule for contributions of book inventory to public schools (see H.R. 4201), H13519 [3DE]
———increase standard charitable mileage rate for delivery of meals to elderly, disabled, frail, and at-risk individuals (see H.R. 271), H70 [7JA]
———make permanent the enhanced charitable deduction for contributions of food inventory (see H.R. 2841), H6618 [11JN]
———reform rules relative to fractional charitable donations of tangible personal property (see S. 1605), S8992 [6AU]
Chemicals: allow a credit for the use of ethanol in tetra ethyl ortho silicate (TEOS) production (see H.R. 3235), H8302 [16JY]
Children and youth: allow a nonrefundable credit for mentoring and housing young adults (see H.R. 2240), H5096 [4MY]
———allow an additional credit for adoption of an older child (see H.R. 3409), H9205 [30JY]
———allow baby formula to be reimbursed under a health flexible spending arrangement if the mother has had a mastectomy and is medically unable to breastfeed (see H.R. 3445), H9275 [31JY]
———allow parents of murdered children to continue to claim the deduction for the personal exemption with respect to such child (see H.R. 432), H161 [9JA]
———expand and improve the dependent care tax credit (see H.R. 1369), H3055 [5MR]
———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 S. 210), S308 [12JA] (see H.R. 460), H194 [13JA]
———make child tax credit permanent and allow for adjustments for inflation (see H.R. 793), H919 [3FE]
———make child tax credit refundable (see H.R. 452), H162 [9JA]
———provide a deduction for fees paid for the participation of children in certain organizations which promote physical activity (see S. 2842), S12618 [7DE] (see S. 2873), S13032 [11DE]
China: investigate drywall imports, prohibit further imports, recall hazardous drywall, seek penalties against manufacturers, and provide assistance to homeowners affected by hazardous drywall (see S. Res. 91), S3986 [30MR]
Coal: permanently extend and modify credit for refined coal from steel industry fuel (see S. 1325), S6938 [23JN] (see H.R. 3916), H11712 [22OC]
Coins: allow investment of certain coins in individual retirement accounts and other individually directed pension plan accounts (see S. 1769), S10318 [8OC]
Colleges and universities: allow a credit for contributions to a trust used to provide need-based college scholarships (see H.R. 1579), H3640 [18MR]
———provide collegiate housing and infrastructure grants (see S. 781), S4309 [2AP] (see H.R. 1547), H3525 [17MR]
Commission on Financial Crisis Accountability: establish (see H.R. 768), H778 [28JA]
Commission on Reforming Entitlement Spending: establish (see H.R. 4249), H14445 [9DE]
Committee on the Judiciary (House): inspect and receive certain tax returns and related information in conjunction with investigation of potential impeachment of G. Thomas Porteous (see H. Res. 785), H10408 [30SE]
Community development: allocate a new markets tax credit limitation to entities that serve or provide investment capital for distressed communities (see H.R. 3811), H11383 [14OC]
———encourage businesses to purchase commercial and residential property in distressed communities by providing an exclusion from tax on certain gains (see H.R. 3812), H11383 [14OC]
———extend and expand benefits for businesses operating in empowerment zones, enterprise communities, or renewal communities (see S. 1222), S6364 [9JN] (see H.R. 1677), H3833 [24MR]
———extend and modify benefits available in empowerment zones and other tax-incentive areas (see H.R. 3500), H9278 [31JY]
———extend the new markets tax credit (see S. 1583), S8864 [5AU] (see H.R. 2628), H6012 [21MY]
Community service: provide a tax credit for qualified donations of employee services (see S. 278), S652 [16JA] (see H.R. 1644), H3704 [19MR]
Computers: provide incentives for improving small manufacturers' computer technology (see H.R. 2963), H7084 [19JN]
Congressional Commission on Financial Accountability and Preparedness: establish (see H.R. 2111), H4838 [27AP]
Conservation of energy: allow a credit for amounts paid for energy efficient property placed in service in commercial buildings pursuant to an approved energy efficiency plan (see H.R. 3659), H10069 [29SE]
———allow the cost of labor for building envelope improvements to be included for purposes of the nonbusiness energy property tax credit (see S. 2829), S12322 [3DE]
———extend program to provide grants for specified energy property in lieu of tax credits (see H.R. 3136), H7836 [8JY]
———improve and extend certain tax incentives for energy efficient home and commercial building construction and the residential energy efficiency industry (see S. 1637), S8993 [6AU]
———improve and extend certain tax incentives for industrial energy efficiency in the areas of water reuse, advanced motors, and chlorofluorocarbon (CFC) (see S. 1639), S8993 [6AU]
———increase national limitation on qualified energy conservation bonds and clarify that certain programs constitute a qualified conservation purpose (see S. 222), S337 [13JA]
———modify requirements for windows, doors, and skylights to be eligible for the credit for nonbusiness energy property (see S. 1792), S10487 [15OC] (see H.R. 4112), H13266 [18NO]
———modify the new energy efficient home credit and provide a credit tax for the purchase of certain energy efficient homes (see H.R. 2649), H6074 [2JN]
———promote tax parity between residential and business fuel cell tax credits (see H.R. 3660), H10069 [29SE]
———provide a shorter recovery period for the depreciation of certain systems installed in nonresidential buildings or residential rental property (see H.R. 2198), H5060 [30AP]
———provide a tax incentive for installation and maintenance of mechanical insulation property (see H.R. 4296), H14826 [11DE]
———provide for the designation of Clean Energy Business Zones and tax incentives for the construction of, and employment at, energy-efficient buildings and clean energy facilities (see H.R. 3919), H11739 [23OC]
———repeal qualification standard for exterior windows, doors, and skylights (see H.R. 1449), H3338 [11MR]
Conservation of natural resources: allow a credit for qualified conservation contributions which include national scenic trails (see H.R. 1912), H4520 [2AP]
———apply installment sales treatment to property acquired for conservation purposes by a State or local government or certain tax-exempt organizations (see H.R. 1896), H4519 [2AP]
———increase limitations on the amount excluded from the gross estate with respect to land subject to a qualified conservation easement (see H.R. 3050), H7445 [25JN]
———make permanent the special rule for contributions of qualified conservation contributions (see S. 812), S4310 [2AP] (see H.R. 1831), H4250 [31MR]
———provide a credit for property certified by the EPA under the WaterSense program (see H.R. 1908), H4520 [2AP]
———provide an exclusion from the gross estate for certain farmlands and lands subject to qualified conservation easements (see H.R. 3524), H9279 [31JY]
Constitutional amendments: abolish Federal income tax (see H.J. Res. 16), H90 [8JA]
———abolish personal income, estate, and gift taxes and prohibit the Government from engaging in business in competition with its citizens (see H.J. Res. 48), H5061 [30AP]
———progressive taxation (see H.J. Res. 34), H2925 [3MR]
Construction industries: reduce depreciation recovery period for roof systems (see H.R. 426), H161 [9JA]
Consumers: encourage individuals to purchase building products and home furnishings (see H.R. 3382), H9055 [29JY]
Contracts: repeal withholding tax on Federal, State, and local government contracts (see H.R. 275), H70 [7JA]
———repeal withholding tax on Federal, State and local government contracts (see S. 292), S719 [21JA]
———require potential Federal contractors or grantees to certify they owe no Federal tax debt (see S. 265), S598 [15JA] (see H.R. 572), H380 [15JA]
Corporations: allow a temporary dividends received deduction for certain taxable years (see H.R. 507), H323 [14JA]
———provide Federal contracting preferences for, and a reduction in income tax rates on, patriot corporations (see H.R. 1874), H4518 [2AP]
———repeal tax deferral on income of controlled foreign corporations attributable to imported property (see S. 260), S598 [15JA]
Cosmetology: expand the tip tax credit to employers of cosmetologists and promote tax compliance in the cosmetology sector (see H.R. 3724), H10518 [6OC]
Courts: allow an offset against income tax refunds to pay for State judicial debts that are past due (see H.R. 1956), H4522 [2AP]
Credit: amend tax treatment of certain discharged indebtedness (see S. 31, 33), S40 [6JA] (see H.R. 683), H525 [26JA]
———exclude from gross income discharges of personal indebtedness outside of bankruptcy (see H.R. 2445), H5665 [14MY]
Deductions: make permanent the deductions for State and local sales tax, qualified tuition and related expenses, and mortgage interest premiums, and modify the homebuyer credit (see H.R. 1805), H4249 [31MR]
Dept. of Education: award grants to local governments that have experienced a decrease in property tax revenues to fund certain elementary and secondary school education programs (see H.R. 1999), H4580 [21AP]
Dept. of Energy: establish a research, development, demonstration, and commercial application program to promote research of technologies for heavy duty plug-in hybrid vehicles (see S. 679), S3657 [24MR]
Dept. of Homeland Security: provide for payments in lieu of taxes for certain land (see H.R. 4251), H14445 [9DE]
Dept. of Justice: appoint a special counsel to investigate allegations relative to Association of Community Organizations for Reform Now, Inc. (ACORN) (see H. Res. 911), H13266 [18NO]
Dept. of the Treasury: allow discretion to not impose a penalty for failure to disclose reportable transactions when there is reasonable cause for such failure and to modify such penalty (see S. 765), S4171 [1AP] (see H.R. 2143), H4914 [28AP]
———disapprove expenditures exceeding certain amounts for the Troubled Asset Relief Program intended to bailout financial institutions (see S.J. Res. 5), S337 [13JA] (see H.J. Res. 3), H36 [6JA] (see H.J. Res. 19), H382 [15JA]
———establish a pilot program to study alternatives to the current system of taxing motor vehicle fuels, including systems based on the number of miles traveled by each vehicle (see H.R. 3311), H8707 [23JY]
———establish an Auto File Program to provide certain individuals with income tax forms containing pre-filled information (see H.R. 1368), H3055 [5MR]
———establish the Food Desert Oasis Pilot Program (see H.R. 3100), H7704 [26JN]
———halt purchase of luxury jet by Citigroup Inc., and require Troubled Asset Relief Program recipients to assist homeowners and small business and limit executive compensation and perks (see H. Res. 94), H602 [27JA]
———impose a tax on bonuses paid by Troubled Asset Relief Program recipients (see H.R. 4412), H15508 [23DE]
———impose transfer tax on certain securities exchanges in order to recoup the net cost of the Troubled Asset Relief Program (see H.R. 1068), H1604 [13FE]
———improve authority of Special Inspector General for the Troubled Asset Relief Program (see S. 383), S1542 [4FE] (see H.R. 1341), H3054 [5MR]
———increase amounts available in Highway Trust Fund (see H.R. 2391), H5581 [13MY]
———limit excessive and luxury expenses by Troubled Asset Relief Program assistance recipients (see H.R. 979), H1246 [11FE]
———provide for licensing of Internet poker and other online skill games, establish consumer protections, and enforce the tax code (see S. 1597), S8992 [6AU]
———provide rules for the modification or disposition of certain assets by real estate mortgage investment conduits under the Troubled Asset Relief Program (see S. 376), S1542 [4FE]
———require congressional approval for certain expenditures for the Troubled Asset Relief Program intended to bailout financial institutions (see S. 64), S41 [6JA]
———require Special Inspector General for the Troubled Asset Relief Program to include the effect of the program on small businesses in oversight, audits, and reports (see H.R. 3179), H8008 [10JY]
———restore obligation to invest the balance of the Highway Trust Fund in interest-bearing obligations of the U.S. (see H.R. 457), H162 [9JA]
Disabled: allow a tax credit for the purchase of hearing aids (see S. 1019), S5328 [11MY] (see H.R. 1646), H3704 [19MR]
———establish ABLE accounts to pay for qualified disability expenses of family members with disabilities (see S. 493), S2558 [26FE] (see H.R. 1205), H2872 [26FE]
Disasters: allow individuals either a credit against income or a deduction for expenses paid or incurred by reason of a voluntary or mandatory evacuation (see H.R. 2953), H7022 [18JN]
———create protection funds by property and casualty insurance companies for the payment of policyholders' claims arising from future catastrophic events (see H.R. 998), H1247 [11FE]
———extend certain disaster relief provisions (see S. 2928), S13883 [23DE]
———extend placed-in-service date requirement for low-income housing credit for certain disaster areas (see S. 1761), S10217 [7OC] (see H.R. 3929), H11790 [26OC]
———make certain disaster relief provisions permanent (see H.R. 4052), H12587 [6NO]
———provide a credit for hurricane and tornado mitigation expenditures (see S. 1364), S7070 [25JN] (see H.R. 308), H88 [8JA]
Diseases: provide a checkoff for a Breast and Prostate Cancer Research Fund (see H.R. 2463), H5711 [18MY]
———provide more help to Alzheimer's disease caregivers (see H.R. 1192), H2834 [25FE]
———require group and individual health insurance coverage and group health plans to cover oral cancer drugs on terms no less favorable than coverage provided for intravenously administered anticancer medications (see H.R. 2366), H5484 [12MY]
———require group and individual health insurance coverage of screening for colorectal cancer (see H.R. 1330), H3053 [5MR]
District of Columbia: authorize improvements in the operation of government (see H.R. 4207), H13520 [3DE]
———tax bona fide residents in the same manner as residents of U.S. possessions (see H.R. 1014), H1517 [12FE]
Domestic policy: repeal certain tax breaks and invest those monies in programs to assist the working poor and alleviate poverty (see H. Con. Res. 23), H382 [15JA]
Ecology and environment: establish an auction and revenue collection mechanism for a carbon market that ensures price stability with environmental integrity (see H.R. 1666), H3748 [23MR]
———extend financing of the Superfund program by reinstating certain excise taxes (see H.R. 564), H380 [15JA] (see H.R. 832), H921 [3FE]
———impose a retail tax on single-use carryout bags (see H.R. 2091), H4733 [23AP]
———make expensing of environmental remediation costs permanent (see H.R. 3260), H8409 [20JY]
———provide incentives for energy efficient commercial building roofs (see H.R. 2615), H6011 [21MY]
———provide tax incentives for the remediation of contaminated sites (see H.R. 1724), H4026 [25MR]
———require return to the American people of all proceeds raised under any Federal climate change legislation (see H.R. 2757), H6306 [8JN]
Economic Growth and Tax Relief Reconciliation Act: make marriage penalty relief provisions permanent (see S. 74), S41 [6JA] (see H.R. 85), H31 [6JA]
———make repeal of estate taxes permanent (see H.R. 1960), H4522 [2AP] (see H.R. 3463), H9276 [31JY]
———repeal sunset on expansion of the adoption credit and adoption assistance programs (see H.R. 213), H36 [6JA]
Economy: define a value for the dollar to stimulate the economy and provide for a sound U.S. dollar (see H.R. 835), H921 [3FE]
———establish reporting requirements for Troubled Asset Relief Program or American Recovery and Reinvestment Act funds and establish a waste, fraud, and abuse hotline for such funds (see H.R. 1472), H3400 [12MR]
———improve lives of middle class families and provide them with greater opportunity to achieve the American dream (see S. 2), S39 [6JA]
———prevent pending tax increases and provide additional tax reductions to stimulate economic growth (see H.R. 301), H88 [8JA]
———protect homeowners and consumers by reducing foreclosures, ensuring availability of credit for homeowners, businesses, and consumers, and reforming the financial regulatory system (see S. 3), S39 [6JA]
———provide economic recovery payments to recipients of Social Security, railroad retirement, and veterans disability benefits (see H.R. 746), H777 [28JA]
———reduce Social Security payroll taxes and reduce reliance of the U.S. economy on carbon-based energy sources (see H.R. 2380), H5580 [13MY]
———reform health care, Social Security, tax code for individuals and small businesses, and the budget process (see S. 1240), S6542 [11JN]
———remove barriers to prosperity (see H. Res. 332), H4524 [2AP]
Education: allow a business credit for donations for vocational educational purposes (see H.R. 4258), H14445 [9DE]
———allow a deduction for children attending elementary and secondary schools and base amount of such deduction on percentages of State average per pupil public education spending (see H.R. 2605), H6011 [21MY]
———allow a refundable tax credit for higher education expenses (see H.R. 106), H31 [6JA]
———allow additional expenses for purposes of determining the Hope Scholarship credit (see H.R. 945), H1157 [10FE]
———allow nontaxable employer matching contributions to 529 college savings plans (see H.R. 2500), H5791 [19MY]
———allow tax credits for certain elementary and secondary school expenses and contributions to charitable school-tuition organizations (see H.R. 1952), H4522 [2AP]
———conform definitions of qualifying expenses for purposes of education tax benefits (see S. 1120), S5819 [21MY]
———consolidate the current education tax incentives into one credit against income tax for higher education expenses (see H.R. 518), H324 [14JA]
———encourage teachers to pursue teaching science, technology, engineering, and math subjects at elementary and secondary schools (see S. 2754), S11290 [9NO] (see H.R. 705), H601 [27JA]
———exclude from an employee's gross income any employer-provided supplemental instructional services assistance (see S. 744), S4062 [31MR] (see H.R. 4391), H15501 [16DE]
———expand Coverdell education savings accounts to allow home schooling expenses (see S. 101), S42 [6JA]
———expand Coverdell education savings accounts to allow home schooling expenses, adjust contributions for inflation, and make expansion of such accounts permanent (see S. 83), S41 [6JA]
———expand the Hope Scholarship credit to elementary and secondary school expenses (see H.R. 1953), H4522 [2AP]
———extend and expand the deduction for certain expenses of elementary and secondary school teachers (see H.R. 4075), H13001 [16NO]
———extend deduction for certain expenses of elementary and secondary school teachers (see H.R. 2329), H5398 [7MY]
———extend the deduction for qualified tuition and related expenses (see H.R. 2434), H5665 [14MY]
———improve and expand education savings accounts (see H.R. 30), H29 [6JA]
———increase, extend, and make permanent the above-the-line deduction for certain elementary and secondary school teacher expenses (see H.R. 3758), H11165 [8OC]
———increase, make permanent, and index for inflation the deduction for certain elementary and secondary school teacher expenses and modify definition of eligible educator to include preschool educators (see H.R. 3164), H7946 [9JY]
———increase deduction for certain expenses of elementary and secondary school teachers (see H.R. 28), H28 [6JA] (see H.R. 2431), H5665 [14MY]
———increase the annual contribution limit to Coverdell education savings accounts (see H.R. 532), H324 [14JA]
———make permanent certain education tax incentives and modify rules relating to college savings plans (see S. 2851), S12708 [8DE]
———make permanent the qualified tuition deduction (see H.R. 4184), H13466 [2DE]
———permanently extend certain expiring provisions relating to education (see H.R. 2242), H5096 [4MY]
———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. 1833), H4395 [1AP]
———provide a credit for teachers and principals who work in certain low income schools (see H.R. 2230), H5095 [4MY]
———provide a Federal income tax exclusion for assistance provided to participants in State student loan programs for certain health professionals (see S. 860), S4573 [22AP]
———provide a higher education opportunity credit in place of existing education tax incentives (see S. 250), S388 [14JA]
———provide a higher education tuition credit in place of existing education tax incentives (see H.R. 1957), H4522 [2AP]
———provide deduction for itemizers and nonitemizers for home schooling expenses (see S. 100), S42 [6JA]
———provide for the deductibility of higher education expenses and interest on student loans (see H.R. 1954), H4522 [2AP]
———provide special rules for charitable contributions of alternative energy property for educational purposes (see H.R. 1249), H2886 [2MR]
———provide tax credit for educational expenses incurred in attending public or private elementary and secondary schools (see H.R. 1951), H4522 [2AP]
———provide tax credit for elementary and secondary school personnel (see H.R. 1950), H4522 [2AP]
———provide tax credit for elementary and secondary school teachers (see H.R. 1949), H4522 [2AP]
———provide tax credit to teachers in rural or high unemployment areas or who achieve National Board for Professional Teaching Standards certification (see S. 1357), S7070 [25JN]
———replace the Hope and Lifetime Learning credits with a partially refundable college opportunity credit (see S. 143), S43 [6JA]
———simplify and improve the current education tax incentives (see H.R. 386), H159 [9JA]
———treat computer technology and equipment as eligible higher education expenses under certain college savings plans and allow certain individuals a credit for contributions to such plans (see H.R. 1351), H3054 [5MR]
Electric power: eliminate reduction in credit rate for certain facilities producing electricity from renewable resources (see S. 1030), S5435 [13MY]
———encourage investment in electric transmission technologies that improve efficiency of power delivery (see H.R. 2348), H5483 [12MY]
———extend credit for electricity produced from certain renewable resources (see H.R. 312), H88 [8JA] (see H.R. 435), H161 (see H.R. 451), H162 [9JA] (see H.R. 1743), H4062 [26MR]
———modify investment tax credit for combined heat and power system property (see H.R. 4144), H13353 [19NO]
———provide a certain recovery period for property used in the transmission or distribution of electricity for sale (see H.R. 1113), H2601 [23FE]
———provide additional incentives for facilities producing electricity from wind (see H.R. 3135), H7836 [8JY]
———provide energy tax credit for transformers designed to use soybean-based electrical fluid (see H.R. 4305), H14877 [14DE]
———provide tax credit parity for electricity produced from renewable resources (see H.R. 2626), H6012 [21MY]
Electronic commerce: make permanent the moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce (see S. 43), S40 [6JA] (see H.R. 1560), H3526 [17MR]
Employment: allow deduction and make refundable the credit for household and dependent care services necessary for gainful employment (see H.R. 2045), H4686 [22AP]
———allow self-employed individuals to deduct health insurance costs in computing self-employment taxes (see S. 725), S3897 [26MR] (see H.R. 1470), H3399 [12MR]
———clarify that wages paid to unauthorized aliens are not deductible (see H.R. 3580), H9670 [16SE]
———create a refundable work-sharing credit that stimulates demand in the private sector labor market and provides employers with an alternative to layoffs (see H.R. 4179), H13466 [2DE]
———exclude from income amounts received from certain unlawful discrimination claims and allow income averaging for backpay and frontpay awards from such claims (see S. 1360), S7070 [25JN] (see H.R. 3035), H7444 [25JN]
———expand the work opportunity credit and increase the employer-provided child care credit (see H.R. 3784), H11166 [8OC]
———extend the making work pay credit (see H.R. 3118), H7740 [7JY]
———limit authority of States to tax certain income of employees for employment duties performed in other States (see H.R. 2110), H4838 [27AP]
———limit extent to which States may tax compensation earned by nonresident telecommuters (see H.R. 2600), H6011 [21MY]
———modify credit for expenses for household and dependent care services necessary for gainful employment (see H.R. 3434), H9206 [30JY]
———modify rules relative to the treatment of individuals as independent contractors or employees (see S. 2882), S13251 [15DE] (see H.R. 3408), H9205 [30JY]
———prevent overstatement of benefits payable to non-highly compensated employees under qualified plans (see H.R. 4126), H13352 [19NO]
———provide for distribution of remaining balances in flexible spending arrangements upon termination from employment (see S. 2883), S13251 [15DE]
———provide incentives for employer-provided wellness programs (see H.R. 3490), H9277 [31JY]
———provide incentives to hire unemployed veterans (see S. 274), S652 [16JA]
EPA: provide a credit for property labeled under the WaterSense program (see S. 1321), S6938 [23JN]
ERISA: provide special reporting and disclosure rules for individual retirement account plans, minimum investment option requirement for such plans, investment advice, and transitional relief (see H.R. 2989), H7144 [23JN]
Estate tax: increase limitation on reduction of fair market value of real property used for farming, or another trade or business, for purposes of estate taxes (see H.R. 4208), H13520 [3DE]
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. 2244), H5168 [5MY]
———allow a refundable credit for advance directives (see H.R. 2705), H6263 [4JN]
———allow credit for medical expenses for dependents (see H.R. 1496), H3400 [12MR]
———allow estate of decedent to use capital loss carryover of decedent as a deduction against estate tax (see H.R. 4035), H12456 [5NO]
———expand the income tax deduction for dependent care to include part-time students for purposes of calculating earned income under the credit (see S. 1290), S6804 [18JN]
———extend certain estate tax provisions and restore and increase estate tax deduction for certain family-owned businesses (see H.R. 4015), H12364 [4NO]
———increase and make refundable the dependent care credit (see H.R. 1500), H3401 [12MR]
———increase estate and gift tax unified credit, adjust for inflation, and repeal termination of estate tax (see H.R. 2658), H6074 [2JN]
———increase exclusion for employer-provided dependent care assistance (see H.R. 2298), H5397 [7MY]
———increase maximum reduction in estate tax value for farmland and other special use property and restore and increase estate tax deduction for family-owned businesses (see H.R. 96), H31 [6JA]
———modify dependent care credit to take into account expenses for care of parents and grandparents who do not live with the taxpayer (see H.R. 517), H324 [14JA]
———permanently extend estate tax relief (see S. 2784), S11430 [17NO]
———provide additional protections for recipients of the earned income tax credit (see S. 585), S3073 [12MR]
———provide income tax relief (see S. 997), S5281 [7MY]
———reduce the earned income tax threshold applicable to the refundable portion of the child tax credit and increase the age limit for such credit (see H.R. 538), H325 [14JA]
———reform estate and gift tax (see H.R. 2023), H4685 [22AP]
———repeal carryover basis for decedents dying in a certain year, increase estate tax exemption, and reduce maximum estate and gift tax rate (see H.R. 3841), H11457 [15OC]
———repeal estate and gift taxes (see H.R. 205), H35 [6JA]
———repeal sunset of adoption credit expansion and adoption assistance programs and allow credit to be claimed in the year expenses are incurred, regardless of when the adoption becomes final (see S. 2816), S11972 [21NO]
———reset the income threshold used to calculate the refundable portion of the child tax credit and repeal the sunset for certain prior modifications made to the credit (see S. 26), S169 [7JA]
———restore estate tax, increase estate tax unified credit, and reduce the minimum estate tax rate (see H.R. 1986), H4579 [21AP]
———retain estate tax with an immediate exemption increase and repeal new carryover basis rules (see H.R. 436), H161 [9JA] (see H.R. 4154), H13353 [19NO]
———retain estate tax with an immediate exemption increase and repeal new carryover basis rules (H.R. 4154), consideration (see H. Res. 941), H13465 [2DE]
———strengthen the earned income tax credit (see S. 24), S168 [7JA] (see H.R. 536), H325 [14JA]
Federal aid programs: establish and provide for the treatment of Individual Development Accounts (see S. 985), S5232 [6MY]
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. 491), S2558 [26FE] (see H.R. 1203), H2835 [25FE]
Federal-State relations: eliminate restriction on reducing Federal refunds for past-due State tax obligations of out-of-state residents when the State has a reciprocal agreement to reduce State refunds for Federal tax obligations (see H.R. 2303), H5397 [7MY]
———ensure that all taxpayers have the ability to deduct State and local general sales taxes (see H.R. 379), H159 [9JA]
———extend deduction for State and local sales taxes (see H.R. 2432, 2433), H5665 [14MY]
———make permanent the deduction of State and local general sales taxes (see S. 23), S168 [7JA] (see S. 35), S40 [6JA] (see H.R. 16), H28 [6JA]
———prevent the alternative minimum tax from effectively repealing the Federal tax exemption for interest on State and local private activity bonds (see H.R. 425), H161 [9JA]
———regulate certain State taxation of interstate commerce (see H.R. 1083), H1605 [13FE]
Financial institutions: exclude from gross income certain interest amounts received by individuals (see H.R. 199), H35 [6JA]
———impose an excise tax on certain proceeds received on sale-in, lease-out (SILO) and lease-in, lease-out (LILO) transactions (see S. 1341), S6993 [24JN] (see H.R. 3439), H9275 [31JY]
———modify limitations on deduction of interest by financial institutions which hold tax-exempt bonds (see S. 279), S652 [16JA]
Fire prevention: treat automatic fire sprinkler systems as 5-year property for purposes of depreciation (see H.R. 1194), H2835 [25FE]
Firearms: prohibit additional taxes on firearms and ammunition during current economic hardship (see H. Con. Res. 173), H9206 [30JY]
———provide a nonrefundable credit against income tax for individuals who purchase a residential safe storage device for firearms (see H.R. 2202), H5060 [30AP]
Firefighters: allow deduction for personal safety clothing for volunteer firefighters (see H.R. 343), H90 [8JA]
Fish and fishing: provide a business credit against income for the purchase of fishing safety equipment (see S. 532), S2828 [5MR]
Food: permanently extend and expand deduction for charitable contributions of food inventory (see S. 1313), S6887 [22JN] (see H.R. 3227), H8184 [15JY]
———provide tax incentives for the donation of wild game meat (see S. 2794), S11492 [18NO] (see H.R. 4388), H15501 [16DE]
Food industry: modify treatment of qualified restaurant property as 15-year property for purposes of the depreciation deduction (see H.R. 273), H70 [7JA]
Foreign banks: prevent the avoidance of tax on income from assets held abroad (see S. 1934), S10776 [27OC] (see H.R. 3933), H11867 [27OC]
Foreign countries: eliminate limitation on the foreign earned income exclusion (see H.R. 1798), H4129 [30MR]
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. 2927), H6972 [17JN]
Forests: provide a tax exemption for forest conservation bonds (see S. 1501), S7869 [22JY] (see H.R. 3302), H8585 [22JY]
Fuels: reduce Federal tax on fuels by the amount of any increase in State fuel tax rates (see H.R. 3595), H9729 [17SE]
Gambling: modify withholding requirement with respect to proceeds from certain pari-mutuel wagers (see H.R. 2140), H4914 [28AP]
———provide for Dept. of the Treasury licensing of Internet gambling, consumer protections, and enforcement of the tax code (see H.R. 2267), H5306 [6MY]
———regulate and tax Internet gambling (see H.R. 2268), H5306 [6MY]
Government: allow taxpayers to make contributions to the Federal Government on their income tax returns (see H.R. 87), H31 [6JA]
Government regulations: allow a credit for certain costs relative to compliance with financial regulations (see H.R. 4323), H14981 [15DE]
———modify the penalties for failure to disclose certain reportable transactions and for submitting a bad check to the IRS, and modify certain rules relative to Federal vendors (see S. 2917), S13458 [18DE]
Great Lakes: deny refinery expensing to owners of refineries permitted to increase the discharge of pollutants into the Great Lakes (see H.R. 53), H30 [6JA]
Gulf Opportunity Zone: extend increased rehabilitation credit for structures (see S. 1861), S10700 [22OC]
Harbor Maintenance Trust Fund: implement on-going appropriations for withdrawals (see H.R. 3447), H9275 [31JY]
Hazardous substances: provide a tax credit for property owners who remove lead-based paint hazards (see S. 1245), S6542 [11JN]
Health: allow a deduction for amounts paid for health insurance and prescription drug costs of individuals (see H.R. 198), H35 [6JA]
———allow a deduction for qualified long-term care insurance and a credit for individuals who care for those with long-term care needs (see H.R. 897), H1043 [4FE]
———allow a full deduction for meals and lodging in connection with medical care (see H.R. 344), H90 [8JA]
———allow an above-the-line deduction for half of an individual's long-term care insurance premiums (see H.R. 1891), H4519 [2AP]
———allow medical care providers a credit for uncompensated emergency medical care and to allow hospitals a deduction for such care (see H.R. 1497), H3400 [12MR]
———allow refunds of Federal motor fuel excise taxes on fuels used in mobile mammography vehicles (see S. 2051), S10915 [29OC] (see H.R. 2964), H7084 [19JN]
———allow reimbursement from flexible spending accounts for certain dental procedures (see H.R. 1948), H4522 [2AP]
———encourage programs of health promotion or disease prevention (see H.R. 3688), H10455 [1OC]
———enroll Members of Congress who participate in Federal Employees Health Benefits Program in any public plan and subject them to tax increases levied as a result of health care reform (see H. Res. 626), H8008 [10JY] (see H. Res. 657), H8355 [17JY]
———establish certain requirements for any national policy to provide health care and reform insurance procedures (see H.R. 3700), H10456 [1OC]
———establish health savings accounts for all citizens, provide health savings account and high deductible health plan payments in lieu of certain benefits, and require immigrants to have same such plans (see H.R. 3478), H9277 [31JY]
———expand use of health savings accounts to include health insurance payments and increase the contribution amount for such accounts (see H.R. 3971), H12140 [29OC]
———expand workplace health incentives by equalizing the tax consequences of employee athletic facility use (see S. 913), S4807 [28AP] (see H.R. 2106), H4838 [27AP]
———improve access to health care by allowing a deduction for the health insurance costs of individuals and expanding health savings accounts (see H.R. 3610), H9806 [22SE]
———improve health insurance coverage of dependents (see H.R. 3887), H11580 [21OC]
———improve treatment of health savings accounts (see H.R. 3508), H9278 [31JY]
———increase credit for health insurance costs of eligible individuals, expand such credit to individuals covered under COBRA, and extend period of COBRA continuation coverage for certain individuals (see S. 29), S169 [7JA]
———increase participation in medical flexible spending arrangements (see H.R. 2526), H5891 [20MY]
———make health care coverage more accessible and affordable (see H.R. 1495), H3400 [12MR]
———national policy to provide health care and reform insurance procedures (see S. 1099), S5700 [20MY] (see H.R. 2399), H5581 [13MY] (see H.R. 2520), H5891 [20MY] (see H.R. 3067), H7703 [26JN] (see H.R. 3889), H11581 [21OC] (see H.R. 3962), H12140 [29OC] (see H.R. 4038), H12586 [6NO]
———national policy to provide health care and reform insurance procedures (H.R. 3962), consideration (see H. Res. 903), H12586 [6NO]
———promote the use of prevention and wellness programs (see H.R. 3468), H9276 [31JY]
———provide a refundable tax credit for medical costs, expand access to health insurance coverage through individual membership associations (IMAs), and assist in the establishment of high risk pools (see H.R. 3218), H8100 [14JY]
———provide for deductibility of medical expenses by individuals (see H.R. 502), H323 [14JA]
———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 H.R. 464), H194 [13JA]
———repeal threshold on the deduction for medical expenses (see H.R. 3354), H8873 [27JY]
———require group and individual insurer coverage of individuals participating in approved cancer clinical trials (see S. 488), S2558 [26FE] (see H.R. 716), H601 [27JA]
———require individual and group health insurance coverage and group health plans and Federal employees health benefit plans to provide coverage for routine HIV screening (see H.R. 2137), H4914 [28AP]
———treat certain amounts paid for physical activity, fitness, and exercise as amounts paid for medical care (see H.R. 2105), H4838 [27AP]
———treatment of foods for special dietary use, dietary supplements, and medical foods as medical expenses (see H.R. 3263), H8409 [20JY]
Health Care Comparative Effectiveness Research Institute: establish (see H.R. 2502), H5791 [19MY]
Health care facilities: treat certain hospital support organizations as qualified organizations for purposes of determining acquisition indebtedness (see S. 112), S42 [6JA]
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. 1678), H3833 [24MR]
———improve ability of medical professionals to practice medicine and provide quality care to patients by providing a tax deduction for patient bad debt (see H.R. 2786), H6537 [10JN]
Heartland Disaster Tax Relief Act: extend certain housing-related deadlines (see S. 2815), S11883 [20NO] (see H.R. 4205), H13519 [3DE]
Highway Trust Fund: repeal provision prohibiting the crediting of interest (see S. 1474), S7699 [20JY]
Historic buildings and sites: provide that the value of certain historic property shall be determined using an income approach in determining the taxable estate of a decedent (see S. 2728), S11118 [4NO]
Homeless: qualify formerly homeless youth who are students for purposes of low income housing tax credit (see S. 249), S388 [14JA] (see H.R. 475), H195 [13JA]
House Rules: allow consideration of motions to suspend rules and consider certain legislation (see H. Res. 257), H3640 [18MR]
———prohibit consideration of a regulation of individual activity disguised as a tax (see H. Res. 959), H14445 [9DE]
Housing: allow a credit for installation of residential micro-combined heat and power property (see S. 993), S5281 [7MY] (see H.R. 2328), H5398 [7MY]
———allow a refundable credit for the purchase of a principal residence by a first-time homebuyer (see S. 312), S787 [22JA]
———allow a refundable credit for the purchase of a principal residence by certain current and former servicemembers (see H.R. 309), H88 [8JA]
———allow a refundable credit for the purchase of a residence (see H.R. 101), H31 [6JA]
———allow the low income housing credit to be carried back 5 years (see H.R. 4109), H13265 [18NO]
———enhance administration of, and reduce fraud related to, the first-time homebuyer tax credit (see S. 1930), S10735 [26OC] (see H.R. 3901), H11711 [22OC]
———exclude from gross income remediation payments for hazardous drywall (see H.R. 4362), H15500 [16DE]
———exclude from gross income the gain from the sale or exchange of certain residences acquired before a certain date (see H.R. 755), H778 [28JA]
———expand and extend the first-time homebuyer credit (see H.R. 2655), H6074 [2JN] (see H.R. 2801), H6537 [10JN]
———expand military housing allowance exclusion to determine area gross income in determining whether a residential rental property is qualified for purposes of the exempt facility bond rules (see H.R. 3641), H9961 [24SE]
———extend and expand the homebuyer tax credit (see H.R. 3779), H11166 [8OC]
———extend and increase first-time homebuyer tax credit and waiver of requirement to repay (see H.R. 3801), H11297 [13OC]
———extend and modify the first-time homebuyer credit (see H.R. 802), H920 [3FE]
———extend and modify the homebuyer tax credit (see H.R. 1344), H3054 [5MR] (see H.R. 1453), H3338 [11MR] (see H.R. 2606), H6011 [21MY]
———extend first-time homebuyer tax credit (see S. 1678), S9436 [16SE] (see H.R. 3761), H11165 (see H.R. 3773), H11166 [8OC] (see H.R. 3842), H11457 [15OC]
———extend first-time homebuyer tax credit, repeal first-time homebuyer requirement, and waive recapture (see H.R. 2905), H6903 [16JN]
———extend first-time homebuyer tax credit and eliminate the first-time homebuyer requirement and increase the adjusted gross income limitations with respect to such credit (see H.R. 3902), H11711 [22OC] (see H.R. 4032), H12456 [5NO]
———extend first-time homebuyer tax credit for taxpayers who have entered into a binding contract before termination of such credit (see H.R. 3921), H11739 [23OC]
———make retroactive the first-time homebuyer credit (see H.R. 1767), H4063 [26MR]
———modify the first-time homebuyer credit (see H.R. 1993), H4580 [21AP]
———prevent a change in residency as a result of extended official duty in the military or certain Federal service from triggering repayment provisions of the first-time homebuyer credit (see H.R. 3573), H9549 [15SE]
———provide a credit for certain home purchases (see S. 1230), S6452 [10JN] (see H.R. 214), H36 [6JA] (see H.R. 1245), H2886 [2MR] (see H.R. 3760), H11165 [8OC] (see H.R. 3825), H11457 [15OC]
———provide an incentive to preserve affordable housing in multifamily housing units which are sold or exchanged (see H.R. 2887), H6902 [16JN]
———provide penalty free distributions and loans from certain retirement plans for the purchase and refinancing of principal residences (see H.R. 1629), H3704 [19MR]
Income: provide a partial exclusion of interest from gross income, increase retirement plan contribution limitations, and temporarily suspend minimum distribution requirements for certain defined contribution plans (see H.R. 3903), H11711 [22OC]
———provide adjustments in individual income tax rates to reflect regional differences in the cost-of-living (see H.R. 1943), H4522 [2AP]
———repeal termination of the estate tax, increase estate and gift tax unified credit, and coordinate a reduction in the maximum rate of tax with a phaseout of the deduction for State death taxes (see H.R. 3905), H11711 [22OC]
———repeal withholding of income and Social Security taxes (see H.R. 1919), H4520 [2AP]
Individual retirement accounts: allow tax-free distributions for charitable contributions (see S. 864), S4573 [22AP] (see H.R. 1250), H2886 [2MR] (see H.R. 2435), H5665 [14MY]
Information technology: increase deduction for the purchase of qualified health care information technology by medical care providers (see H.R. 1087), H1605 [13FE]
Insurance: allow a deduction for health insurance premiums (see S. 207), S308 [12JA] (see H.R. 3776), H11166 [8OC]
———allow a refundable credit for the purchase of private health insurance (see H.R. 879), H1042 [4FE]
———allow certain public employees a deduction for distributions from governmental plans for health and long-term care insurance (see H.R. 1413), H3145 [10MR]
———allow credit for cost of insurance against negative outcomes from surgery and malpractice of a physician (see H.R. 1498), H3401 [12MR]
———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. 702), S3785 [25MR] (see H.R. 2096), H4733 [23AP]
———create protection funds by property and casualty insurance companies for the payment of policyholders' claims arising from future catastrophic events (see S. 1486), S7779 [21JY]
———disallow deduction for excess non-taxed reinsurance premiums relative to U.S. risks paid to affiliates (see H.R. 3424), H9206 [30JY]
———extend coverage under group health plans and under group and individual health insurance coverage for dependent, unmarried, uninsured children under the age of 30 (see H.R. 2831), H6617 [11JN]
———extend exclusion from gross income for employer-provided health coverage to certain employee designated beneficiaries (see S. 1153), S5820 [21MY] (see H.R. 2625), H6011 [21MY]
———improve prescription drug coverage under Medicare and private health insurance (see S. 1630), S8993 [6AU] (see H.R. 3799), H11297 [13OC]
———increase alternative tax liability limitation for small property and casualty insurance companies (see H.R. 3301), H8585 [22JY]
———prohibit pre-existing condition exclusions for children in group health plans and health insurance coverage in the group and individual markets (see S. 643), S3550 [19MR] (see H.R. 1619), H3703 [19MR]
———prohibit pre-existing condition exclusions in group health plans and health insurance coverage in the group and individual markets (see S. 623), S3163 [17MR] (see H.R. 1092), H1606 [13FE] (see H.R. 1558), H3526 [17MR]
———prohibit tax deduction for health insurance advertising (see H.R. 3205), H8099 [14JY]
———provide a nonrefundable credit for long-term care insurance premiums (see S. 94), S42 [6JA]
———require coverage of preventive care for children (see H.R. 2292), H5307 [6MY]
———require group health plans and issuers of health insurance coverage to provide coverage for second opinions (see H.R. 2457), H5711 [18MY]
———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. 1235), S6542 [11JN] (see H.R. 1339), H3053 [5MR]
———require health plans to provide direct access to services provided by obstetrician-gynecologists without a referral (see H.R. 2940), H7022 [18JN]
Internal Revenue Code: extend certain expiring provisions (see H.R. 4213), H13550 [7DE]
———extend certain expiring provisions (H.R. 4213), consideration (see H. Res. 955), H13627 (see H. Res. 955), H14370 [8DE]
———impose flat tax only on individual taxable earned income and business taxable income (see S. 741), S3986 [30MR]
———make technical corrections (see H.R. 4169), H13465 [2DE]
———provide taxpayers a flat tax alternative to the current income tax system (see S. 963), S5065 [4MY] (see H.R. 1040), H1519 [12FE]
———repeal and replace with a flat tax (see S. 932), S4963 [30AP]
———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. 1703), H4025 [25MR]
———terminate (see H.R. 982), H1246 [11FE]
International corporations: extend look-through treatment of payments between related controlled foreign corporations (see H.R. 2098), H4733 [23AP]
Investments: allow a refundable credit for taxes paid on earnings reinvested and lost in a fraudulent investment scheme (see H.R. 1389), H3104 [9MR]
———allow individuals to defer recognition of reinvested capital gains distributions from regulated investment companies (see S. 1082), S5699 [20MY] (see H.R. 3429), H9206 [30JY]
———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. 544), H325 [14JA]
———clarify that a North American Development Bank guarantee is not considered a Federal guarantee for purposes of determining the tax-exempt status of bonds (see H.R. 1060), H1604 [13FE]
———encourage guaranteed lifetime income payments by excluding from income a portion of such payments (see H.R. 2748), H6305 [8JN]
———encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds by excluding from income a portion of such payments (see S. 1297), S6804 [18JN]
———encourage investment in certain industries by providing an exclusion from tax on certain gains (see H.R. 1783), H4128 [30MR]
———ensure uniform and accurate credit rating of municipal bonds and review the municipal bond insurance industry (see H.R. 2549), H6008 [21MY]
———establish and provide for treatment of individual development accounts (see H.R. 1234), H2874 [26FE] (see H.R. 2277), H5306 [6MY]
———impose a tax on over-the-counter derivatives transactions (see H.R. 3153), H7946 [9JY]
———improve operation of employee stock ownership plans (see S. 1612), S8993 [6AU] (see H. Con. Res. 204), H11712 [22OC]
———increase contribution limits to dependent care flexible spending accounts and provide for a carryover of unused dependent care benefits (see H.R. 1279), H2924 [3MR]
———increase limitation on capital losses (see S. 978), S5128 [5MY] (see H.R. 1857), H4396 [1AP] (see H.R. 1968), H4522 [2AP]
———increase limitation on the capital loss carryovers of individuals (see H.R. 884), H1043 [4FE] (see H.R. 1070), H1604 [13FE]
———make individual income tax rates for capital gains permanent (see H.R. 498), H323 [14JA]
———modify rate for excise tax on investment income of private foundations (see S. 676), S3657 [24MR] (see H.R. 4090), H13068 [17NO]
———permit hardship loans from individual retirement plans (see H.R. 1628), H3704 [19MR]
———provide a temporary exclusion of the gain on the sale or exchange of certain small business stock (see H.R. 4236), H13628 (see H.R. 4236), H14371 [8DE]
———provide for tax preferred savings accounts for individuals under age of 26 (see H.R. 2022), H4685 [22AP]
———provide for tax-favored unemployment savings accounts (see H.R. 153), H33 [6JA]
———provide special rules for investments lost in a fraudulent Ponzi-type scheme (see H.R. 1159), H2631 [24FE]
———provide that certain net capital gain of individuals 65 or over shall not be subject to tax (see H.R. 396), H160 [9JA]
———provide transparency relative to fees and expenses charged to participant-directed defined contribution plans (see H.R. 2779), H6414 [9JN]
———repeal alternative minimum tax limitations on private activity bond interest (see S. 138), S43 [6JA]
———repeal income limitation on conversions to Roth IRAs (see H.R. 2814), H6538 [10JN]
———repeal sunset on reduction of capital gains rates for individuals and on taxation of dividends of individuals at capital gain rates (see S. 567), S3025 [11MR]
———waive penalty on distributions from qualified retirement plans for certain mortgage payments and for unemployed individuals, and increase age at which distributions from such plans are to begin (see H.R. 2331), H5398 [7MY]
IRS: expand availability of IRS Taxpayer Assistance Centers (see H.R. 267), H70 [7JA]
———limit regulatory authority relative to limitation on losses following ownership change (see S. 2916), S13458 [18DE]
———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. 142), H33 [6JA]
———provide that penalties and interest will not be imposed on U.S. citizens (see H.R. 735), H777 [28JA]
———repeal authority to enter into private debt collection contracts (see H.R. 796), H920 [3FE]
———repeal partial payment requirement on submissions of offers-in-compromise (see H.R. 2343), H5483 [12MY]
Kemp, Jack F.: tribute (see H. Res. 401), H5169 [5MY]
Law enforcement: allow individual taxpayers to designate a portion of income taxes to fund improvement of barriers at the U.S. border (see H.R. 1904), H4520 [2AP]
Lawyers and attorneys: allow an above-the-line deduction for attorney fees and costs in connection with civil claim awards (see S. 440), S2322 [13FE]
———allow deduction of attorney-advanced expenses and court costs in contingency fee cases (see S. 437), S2322 [13FE] (see H.R. 2519), H5891 [20MY]
———restore, make permanent, and increase amount of exclusion from gross income for amounts received under qualified group legal services plans (see S. 825), S4311 [2AP] (see H.R. 1423), H3145 [10MR]
Local government: allow certain local tax debt to be collected through the reduction of Federal tax refunds (see H.R. 3060), H7445 [25JN]
Lumber industry: make permanent the rate reduction for qualified timber gains (see S. 316), S826 [26JA] (see H.R. 2543), H6008 [21MY]
Marine resources: modify the term ``5-year property'' to include certain marine renewable energy projects (see S. 922), S4891 [29AP]
Medicare: allow a refundable credit to military retirees for certain premiums (see H.R. 237), H69 [7JA]
———allow early access to benefits for individuals aged 55 to 65 and allow tax credits for payment of premiums for such benefits (see S. 960), S5014 [1MY]
Mining and mineral resources: provide incentives for improving mine safety (see H.R. 497), H323 [14JA]
———repeal percentage depletion allowance for certain hardrock mines (see S. 1570), S8765 [4AU]
Mortgages: provide a credit to individuals who pay their mortgages on time (see H.R. 1317), H2980 [4MR]
Motor vehicles: allow a business credit for the acquisition of fleet vehicles (see H.R. 2285), H5306 [6MY]
———allow deductions for interest payments on car loans and sales and excise taxes on certain motor vehicle purchases (see S. 333), S894 [27JA] (see H.R. 159), H34 [6JA]
———allow individuals and businesses a temporary credit against income tax for the purchase of certain vehicles (see H.R. 550), H379 [15JA]
———allow long-distance rural commuters a deduction during periods when the local price of gasoline exceeds a certain price (see H.R. 3432), H9206 [30JY]
———allow the alternative motor vehicle personal credit against the alternative minimum tax (see H.R. 120), H32 [6JA]
———encourage increased production of natural gas and liquefied petroleum gas vehicles and provide tax incentives for infrastructure for such vehicles (see S. 1350), S7069 [25JN]
———establish a research, development, demonstration, and commercial application program to promote research of technologies for heavy duty plug-in hybrid vehicles (see H.R. 445), H162 [9JA]
———exclude from gross income the reimbursement costs of using passenger automobiles for charitable organizations (see S. 285), S719 [21JA] (see H.R. 590), H381 [15JA]
———extend and modify the tax credit for new qualified hybrid motor vehicles (see S. 2854), S12804 [9DE] (see H.R. 3367), H8959 [28JY]
———extend deduction for qualified motor vehicle taxes for motor homes (see H.R. 4366), H15500 [16DE]
———improve safety of motorcoaches and allow a tax credit for costs of motorcoaches complying with Federal safety standards (see H.R. 1396), H3104 [9MR]
———increase credit for new qualified alternative fuel motor vehicles weighing more than a certain amount and for certain alternative fuel vehicle refueling properties (see H.R. 650), H485 [22JA]
———increase standard mileage rate for charitable purposes to equal the rate for business purposes (see H.R. 345), H90 [8JA]
———modify and extend the credit for alternative motor vehicles (see S. 209), S308 [12JA]
———permit the IRS to set the standard mileage rate deduction for charitable use of an automobile and exclude charitable mileage reimbursements from gross income (see S. 243), S388 [14JA] (see H.R. 524), H324 [14JA]
———promote charitable donations of qualified vehicles (see H.R. 571), H380 [15JA]
———protect consumers from discriminatory State taxes on motor vehicle rentals (see H.R. 4175), H13466 [2DE]
———provide a business credit for the use of clean-fuel and fuel efficient vehicles by businesses within designated nonattainment areas under the Clean Air Act (see H.R. 184), H34 [6JA]
———provide a credit for the purchase of new motor vehicles (see H.R. 2069), H4732 [23AP]
———provide a credit for the State and local sales taxes paid on the purchase of an automobile (see H.R. 100), H31 [6JA]
———provide a credit to facilitate accelerated development and deployment of advanced safety systems for commercial motor vehicles (see S. 1582), S8864 [5AU] (see H.R. 2024), H4685 [22AP]
———provide consumer rebates for purchases of certain new passenger motor vehicles (see H.R. 1808), H4249 [31MR]
———provide incentives and fees for increasing motor vehicle fuel economy (see S. 1620), S8993 [6AU]
———provide incentives for increasing motor vehicle fuel efficiency (see S. 1093), S5700 [20MY]
———provide incentives for replacing an automobile with a more fuel-efficient automobile (see H.R. 1768), H4063 [26MR]
———provide incentives to accelerate the production and adoption of plug-in electric vehicles and related component parts (see S. 271), S598 [15JA]
———provide incentives to consumers and lenders for the purchase of a passenger vehicle (see H.R. 385), H159 [9JA]
National objectives: modernize infrastructure, enhance energy independence, expand educational opportunities, improve affordable health care, provide tax relief, and protect those in need (see S. 1), S39 [6JA]
———provide permanent incentives for economic growth (see H.R. 470), H194 [13JA]
———reform laws relative to individuals, estate and gift taxes, corporate rates, capital gains and dividends, retirement savings, lifetime savings, life skills, and certain medical care (see H.R. 99), H31 [6JA]
National TEA Party Day: designate (see S. Res. 98), S4311 [2AP]
Native Americans: allow Indian tribal governments to transfer the credit for electricity produced from renewable resources (see S. 802), S4310 [2AP] (see H.R. 2982), H7085 [19JN]
———codify exclusion from gross income of medical care provided for Indians (see H.R. 3608), H9738 [21SE]
———compensate local educational agencies and governments for tax revenues lost when the Federal Government takes land into trust for an Indian tribe or individual Indian (see S. 1456), S7480 [14JY] (see H.R. 3208), H8099 [14JY]
———encourage charitable contributions of real property for conservation purposes by Native corporations (see S. 1673), S9371 [15SE] (see H.R. 3568), H9548 [15SE]
———permanently extend the depreciation rules for property used predominantly within an Indian reservation (see S. 288), S719 [21JA]
———permanently extend the Indian employment credit and the depreciation rules for property used predominantly within an Indian reservation (see H.R. 474), H194 [13JA]
———treat Indian tribal governments as States for purposes of determining sources of support of charitable organizations (see H.R. 3085), H7703 [26JN]
Natural gas: make permanent accelerated depreciation of natural gas distribution property and clarify to which property such treatment applies (see H.R. 4411), H15508 [23DE]
Newspapers: allow certain newspapers to be treated as nonprofit organizations (see S. 673), S3657 [24MR] (see H.R. 3602), H9729 [17SE]
Nutrition: exclude from gross income amounts reimbursed by an individual's employer for certain dietary supplements and meal replacement products (see H.R. 3406), H9205 [30JY]
Office of the U.S. Trade Representative: negotiate a remedy for the equitable border tax treatment on goods and services within the World Trade Organization (see S. 1043), S5501 [14MY]
Organ donors: provide a nonrefundable personal credit to individuals who donate certain life-saving organs (see H.R. 218), H36 [6JA]
Patents: limit patentability of tax planning methods (see H.R. 2584), H6010 [21MY]
Penalties: provide same penalty rate for taxpayers who disclose unreported income from offshore accounts as was given Sec. of the Treasury Geithner relative to failure to pay certain taxes (see H.R. 4172), H13465 [2DE]
Pensions: allow time for pensions to fund benefit obligations due to economic circumstances in the financial markets (see H.R. 3936), H11867 [27OC]
———clarify tax treatment of church pension plans (see S. 689), S3784 [25MR]
———eliminate contribution limits for retirement plans and increase penalties attributable to such contributions (see H.R. 4361), H15500 [16DE]
———expand availability of saver's credit, make credit refundable, and make Federal matching contributions into the retirement savings of the taxpayer (see H.R. 1961), H4522 [2AP]
———increase age at which distributions from qualified retirement plans are required to begin (see H.R. 882), H1043 [4FE]
———increase age at which distributions from qualified retirement plans are required to begin and extend waiver of required minimum distribution rules for certain retirement plans and accounts (see H.R. 2637), H6012 [21MY]
———modify exception from penalty for early withdrawals from government retirement plans for Federal and State qualified public safety employees (see H.R. 4239), H13628 (see H.R. 4239), H14371 [8DE]
———modify exception from penalty for early withdrawals from government retirement plans for qualified public safety employees (see S. 1657), S9186 [9SE] (see H.R. 721), H602 [27JA]
———repeal inclusion in gross income of Social Security benefits and tier 1 railroad retirement benefits (see H.R. 1058), H1604 [13FE]
———suspend minimum distribution requirements for certain retirement plans (see S. 157), S43 [6JA] (see H.R. 424), H161 [9JA]
———waive minimum required distribution rules applicable to pension plans (see H.R. 3920), H11739 [23OC]
———waive penalty on distributions from certain retirement plans during periods of high unemployment (see H.R. 3390), H9055 [29JY]
Petroleum: extend alternative fuels credit for liquefied petroleum gas (see H.R. 4246), H13628 (see H.R. 4246), H14371 [8DE]
———impose a tax on transactions in oil futures and options and deposit the revenues from the tax into the Highway Trust Fund (see H.R. 3379), H9055 [29JY]
———provide incentives for used oil re-refining (see S. 2783), S11430 [17NO] (see H.R. 4242), H13628 (see H.R. 4242), H14371 [8DE]
Pharmaceuticals: deny deduction for advertising and promotional expenses for prescription pharmaceuticals (see S. 1763), S10318 [8OC] (see H.R. 3979), H12197 [2NO]
———prohibit tax deduction for prescription drug advertising (see H.R. 2917), H6971 [17JN]
Political campaigns: establish a revenue source for fair elections financing of Senate campaigns by providing an excise tax on amounts paid pursuant to contracts with the Government (see S. 751), S4062 [31MR]
———prohibit the use of public funds for political party conventions (see H.R. 2992), H7144 [23JN]
———provide a credit and a deduction for small political contributions (see H.R. 726), H602 [27JA]
———terminate taxpayer financing of Presidential election campaigns (see H.R. 2993), H7144 [23JN]
Power resources: allow a credit for the conversion of homes using heating oil fuel to using natural gas or biomass feedstocks (see S. 1643), S8994 [6AU]
———allow a tax credit for the purchase of idling reduction systems for diesel-powered on-highway vehicles (see H.R. 3383), H9055 [29JY]
———clarify tax credit eligibility for electricity produced from certain renewable resources in certain U.S. possessions and other areas (see H.R. 2884), H6902 [16JN]
———eligibility of energy efficiency property for energy credit (see H.R. 2016), H4581 [21AP]
———eliminate taxable income limit on percentage depletion for oil and natural gas produced from marginal properties (see S. 289), S719 [21JA] (see H.R. 617), H442 [21JA]
———encourage alternative energy investments and job creation (see S. 1408), S7261 [8JY] (see H.R. 1835), H4395 [1AP]
———encourage increased access to alternative fuels (see H.R. 1757), H4062 [26MR]
———enhance incentives for renewable energy development in high job-loss zones in metropolitan and micropolitan statistical areas (see H.R. 3834), H11457 [15OC]
———ensure parity between the temporary duty imposed on ethanol and tax credits provided on ethanol (see S. 622), S3163 [17MR] (see H.R. 2359), H5484 [12MY]
———exempt renewable energy projects receiving Rural Energy for America Program grants from production tax credit offsets (see H.R. 2037), H4686 [22AP]
———expand credit for electricity produced from certain renewable resources and investment energy credit to include ocean thermal energy conversion projects (see H.R. 2885), H6902 [16JN]
———expand credit for renewable electricity production to include electricity produced from biomass for on-site use (see H.R. 622), H442 [21JA]
———expand the qualifying advanced energy project credit (see S. 2857), S12804 [9DE]
———extend credit for nonbusiness energy property and include biomass heating appliances in energy-efficient building property (see H.R. 2080), H4732 [23AP]
———extend credit period for certain open-loop biomass facilities (see H.R. 2528), H5891 [20MY]
———extend the excise tax provisions and income tax credit for biodiesel (see S. 1046), S5501 [14MY]
———extend the nonbusiness energy property credit for property placed in service in 2008 (see S. 329), S826 [26JA] (see H.R. 1134), H2602 [23FE]
———impose windfall profit tax on oil and natural gas and appropriate the proceeds for LIHEAP (see H.R. 1482), H3400 [12MR]
———improve and extend certain energy-related tax provisions (see H.R. 4226), H13627 (see H.R. 4226), H14371 [8DE]
———increase incentives for E-85 fuel vehicle refueling property (see H.R. 1112), H2601 [23FE]
———make permanent the alternative fuel credit and the alternative fuel mixture credit (see H.R. 4066), H12971 [7NO]
———modify incentives for production of biodiesel (see S. 1589), S8992 [6AU] (see H.R. 4070), H13001 [16NO]
———permit issuance of tax-exempt bonds for financing clean energy improvements under State and local property assessed clean energy programs (see H.R. 4155), H13353 [19NO]
———preserve and enhance oil and natural gas marginal well production (see S. 286), S719 [21JA] (see H.R. 611), H441 [21JA]
———provide a renewable electricity integration credit for a utility that purchases or produces renewable power (see H.R. 4149), H13353 [19NO]
———provide a tax credit for purchase of certain nonroad equipment (see H.R. 3530), H9279 [31JY]
———provide a tax credit for purchase of nonroad equipment with alternative power sources (see S. 929), S4891 [29AP] (see H.R. 2158), H4914 [28AP]
———provide a tax credit for qualified distributed thermal energy storage property (see H.R. 3918), H11712 [22OC]
———provide an energy investment credit for energy storage property connected to the grid (see S. 1091), S5700 [20MY] (see H.R. 4210), H13520 [3DE]
———provide for a livestock energy investment credit (see H.R. 907), H1044 [4FE]
———provide for a refundable heating fuel tax credit (see H.R. 3958), H12044 [28OC]
———provide for a refundable heating fuel tax credit and create a State grant program to provide loans to individuals to weatherize their homes (see S. 2894), S13319 [16DE] (see H.R. 152), H33 [6JA]
———provide for a second generation biofuel producer credit (see H.R. 3985), H12197 [2NO]
———provide for an energy carrier production tax credit (see S. 1094), S5700 [20MY]
———provide for full deduction allowable for income attributable to domestic production activities (see S. 287), S719 [21JA]
———provide incentives to reduce dependence on foreign oil (see H.R. 1794), H4128 [30MR]
———provide nonbusiness energy property credit and residential energy efficient property tax incentives to residents of certain U.S. possessions (see H.R. 2886), H6902 [16JN]
———provide that the taxable income limit on the allowance for depletion shall not apply in 2008 to domestic marginal oil or gas wells (see H.R. 871), H1042 [4FE]
———provide the same tax treatment of commercial and noncommercial investors in oil and natural gas and related commodities (see S. 1588), S8992 [6AU]
———reduce and eliminate the tax credit for alcohol fuel mixtures and the tariff on imported ethanol (see H.R. 3187), H8024 [13JY]
———reduce carbon dioxide emissions by imposing a tax on primary fossil fuels based on their carbon content (see H.R. 594), H381 [15JA]
———repeal certain oil and gas related tax incentives (see S. 1087), S5700 [20MY]
———retain certain domestic energy tax incentives (see H. Res. 393), H5062 [30AP]
———suspend the taxable income limit on percentage depletion for oil and natural gas produced from marginal properties (see H.R. 4209), H13520 [3DE]
———terminate certain incentives for oil and gas (see S. 888), S4669 [23AP]
———treatment of bonds issued to finance renewable energy resource facilities, conservation and efficiency facilities, and other specified greenhouse gas emission technologies (see H.R. 3525), H9279 [31JY]
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. 1367), S7070 [25JN]
———treat income earned by mutual funds from exchange-traded funds holding precious metal bullion as qualifying income (see S. 44), S40 [6JA]
Privacy: provide taxpayer notification of suspected identity theft (see S. 1119), S5819 [21MY]
Public debt: allow individuals to designate certain amounts on their income tax returns toward deficit reduction and require Government spending reductions equal to 10 times the amounts so designated (see H.R. 4308), H14980 [15DE]
Public utilities: permit issuance of tax-exempt bonds for certain air and water pollution control facilities (see H.R. 4243), H13628 (see H.R. 4243), H14371 [8DE]
———provide a shorter recovery period for the depreciation of certain energy production and distribution facilities (see H.R. 1812), H4249 [31MR]
———provide that the volume cap for private activity bonds shall not apply to bonds for facilities for the furnishing of water and sewage facilities (see H.R. 537), H325 [14JA]
Puerto Rico: eligibility of residents for the refundable portion of the child tax credit (see H.R. 3718), H10456 [1OC]
———make residents eligible for the earned income tax credit (see H.R. 2839), H6618 [11JN]
———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 H.R. 1025), H1518 [12FE]
Railroads: accelerate locomotive fuel savings and provide incentives for owners to replace high-polluting models with newly-built or newly-remanufactured fuel-efficient and less-polluting models (see S. 2081), S10915 [29OC] (see H.R. 3947), H12043 [28OC]
———extend and modify the railroad track maintenance credit (see S. 461), S2423 [24FE] (see H.R. 1132), H2602 [23FE]
———provide incentives to encourage investment in the expansion of freight rail infrastructure capacity and to enhance modal tax equity (see H.R. 272), H70 [7JA] (see H.R. 1789), H4128 [30MR] (see H.R. 1806), H4249 [31MR]
Rangel, Representative: investigate alleged House Rules and tax law violations relative to gift acceptance and financial disclosure and call for removal as Committee on Ways and Means (House) chairman (see H. Res. 143), H1158 [10FE] (see H. Res. 805), H11110 [7OC]
Rates: make permanent the sales tax deduction, child credit, repeal of estate tax, and deduction for higher education expenses, and extend the capital gains and dividend rates (see H.R. 4270), H14743 [10DE]
———provide for permanent alternative minimum tax relief, middle class tax relief, estate tax relief, and permanently extend certain expiring provisions (see S. 722), S3897 [26MR]
Real estate: allow an unlimited exclusion from transfer taxes for certain farmland and land of conservation value (see H.R. 1328), H3053 [5MR]
———allow dealers in real estate to use the installment sales method (see H.R. 3440), H9275 [31JY]
———allow deduction for real property taxes on the principal residences to all individuals whether or not they itemize other deductions (see H.R. 1716), H4026 [25MR]
———allow expensing of certain real property (see H.R. 3178), H8008 [10JY]
———allow specified energy property grants to real estate investment trusts without regard to the ratable share income limitations (see H.R. 4256), H14445 [9DE]
———encourage purchase of residential property by providing an exclusion from tax on certain gains (see H.R. 1784), H4128 [30MR]
———exclude capital gains on sales and exchanges of residences purchased in a foreclosure sale (see H.R. 3520), H9279 [31JY]
———exclude certain gains on single-family residential rental property from gross income (see H.R. 2851), H6743 [12JN]
———exclude from gross income gain from the conversion of property by reason of eminent domain (see H.R. 3004), H7145 [23JN]
———exclude from gross income gain on the sale of certain residential leased-fee interests to holders of the leasehold rights (see H.R. 3207), H8099 [14JY]
———exclude from income and employment taxes real property tax abatements for seniors and disabled individuals in exchange for services (see H.R. 2208), H5061 [30AP]
———exclude long-term capital gain on certain property acquired or disposed from gross income (see H.R. 1477), H3400 [12MR]
———expand and make permanent the standard deduction for real property taxes (see H.R. 3213), H8099 [14JY]
———expand application of the homebuyer credit (see S. 253), S598 [15JA] (see S. 740), S3986 [30MR] (see H.R. 1119), H2601 [23FE]
———expand rehabilitation credit (see S. 1743), S10061 [1OC]
———expand the incentives for the rehabilitation of older buildings including owner-occupied residences (see H.R. 3670), H10069 [29SE]
———expand the rehabilitation credit for older buildings (see H.R. 3715), H10456 [1OC]
———extend additional standard deduction for State and local real property taxes (see H.R. 2146), H4914 [28AP]
———extend and expand the first-time homebuyers credit and to provide a loss deduction on the sale of a principal residence (see H.R. 3640), H9961 [24SE]
———extend the additional standard deduction for real property taxes for nonitemizers (see S. 201), S308 [12JA]
———extend the standard deduction for real property taxes and adjust such deduction for inflation (see H.R. 2725), H6264 [4JN]
———increase amount excludable from the sale of a principal residence by taxpayers who have attained age 50 (see H.R. 674), H525 [26JA]
———maintain current standards of the Federal mortgage interest deduction (see H. Con. Res. 130), H5891 [20MY]
———make permanent and expand the additional standard deduction for real property taxes for nonitemizers (see S. 1268), S6650 [16JN]
———make permanent the additional standard deduction for real property taxes for nonitemizers (see H.R. 2604), H6011 [21MY]
———provide a standard deduction for business use of a home (see S. 1349), S7069 [25JN] (see S. 1754), S10162 [6OC] (see H.R. 1509), H3436 [16MR] (see H.R. 1561), H3526 [17MR] (see H.R. 3056), H7445 [25JN] (see H.R. 3615), H9806 [22SE]
———provide an exclusion from gross income of long-term capital gains on property purchased before the end of 2009 (see H.R. 1632), H3704 [19MR]
———provide for an enhanced deduction for qualified residence interest on acquisition indebtedness for heritage homes (see H.R. 342), H90 [8JA]
———provide incentives for affordable housing (see H.R. 906), H1044 [4FE]
———provide incentives for residential housing market (see H.R. 1903), H4520 [2AP]
———provide recovery periods for new nonresidential real property and qualified leasehold improvement property (see H.R. 4012), H12288 [3NO]
———reassess property values used to determine property taxes for primary residences on a more frequent basis and encourage local governments to provide relief to those whose home values have declined (see H. Con. Res. 88), H4129 [30MR]
———repeal the recapture rule of the first-time homebuyer credit and to extend the application of the credit (see H.R. 525), H324 [14JA]
———temporarily expand first-time homebuyer credit to all homebuyers and allow individuals a temporary refundable credit for costs of refinancing acquisition indebtedness secured by their principal residence (see H.R. 2619), H6011 [21MY]
Recycled materials: allow a credit to vehicle fleet operators for purchasing tires made from recycled rubber (see H.R. 1888), H4519 [2AP]
Recycling: allow a tax credit for producing oil from recycled waste (see H.R. 3592), H9729 [17SE]
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. 2085), H4732 [23AP]
Renewable energy: adjust credit percentage for qualifying advanced energy wind projects based on domestic steel content (see H.R. 3034), H7250 [24JN]
———allow a credit for using energy derived from biomass to power domestic paper, pulp and paperboard manufacturing process facilities (see H.R. 4389), H15501 [16DE]
———deny alternative fuel and alternative fuel mixture credits for black liquor (see H.R. 2967), H7084 [19JN]
———ensure that short- and long-term investment decisions critical to economic stimulus and job creation in clean energy are supported by Federal programs and reliable tax incentives (see S. 320), S826 [26JA]
———expand credit for renewable electricity production to include electricity produced from biomass for on-site use and modify credit period for producing electricity from open-loop biomass (see S. 870), S4574 [22AP]
———expand definition of cellulosic biofuel to include algae-based biofuel for purposes of the cellulosic biofuel producer credit and special allowance for plant property (see S. 1250), S6542 [11JN] (see H.R. 4168), H13385 [1DE]
———extend, expand, and improve tax incentives and grant programs for renewable energy, especially solar energy (see S. 2899), S13382 [17DE]
———extend credit for electricity produced from biomass, provide credit rate parity under such credit, and exclude certain unprocessed fuels from the cellulosic biofuel producer credit (see H.R. 4374), H15500 [16DE]
———extend renewable production credit for wind and open-loop biomass facilities (see S. 2826), S12322 [3DE]
———include algae-based biofuel in the renewable fuel program and include such fuels in the cellulosic biofuel producer tax credit (see H.R. 3460), H9276 [31JY]
———promote development and use of marine renewable energy technologies (see S. 923), S4891 [29AP] (see H.R. 2148), H4914 [28AP]
———provide tax credit parity for electricity produced from renewable resources (see S. 1090), S5700 [20MY]
Research: extend the research credit and increase and make permanent the alternative simplified research credit (see S. 1203), S6255 [8JN] (see H.R. 422), H161 [9JA]
———make permanent the credit for increasing research activities (see H.R. 783), H779 [28JA]
———make the credit for research activities permanent and provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities (see H.R. 1545), H3525 [17MR]
———permanently extend the research credit (see S. 37), S40 [6JA]
———provide a credit against tax for expenses paid or incurred in non-clinical research for neglected diseases (see H.R. 3156), H7946 [9JY]
———provide a Federal income tax credit for certain stem cell research expenditures (see S. 99), S42 [6JA]
———provide a temporary bonus research credit for energy-related research (see H.R. 2438), H5665 [14MY]
———provide incentives to improve competitiveness (see H.R. 717), H602 [27JA]
Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (see S. 296), S786 [22JA] (see H.R. 25), H28 [6JA]
Roads and highways: provide special depreciation and amortization rules for highways and related property subject to long-term leases (see S. 885), S4669 [23AP]
———remove privatized highway miles as a factor in apportioning Federal funding (see S. 884), S4669 [23AP]
Rural areas: 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. 3807), H11383 [14OC]
Schools: allow a refundable credit to issuers of qualified zone academy bonds and qualified school construction bonds (see H.R. 4292), H14826 [11DE]
———exempt public school rehabilitation from the tax-exempt use exception to the rehabilitation credit (see H.R. 4133), H13352 [19NO]
———promote green schools (see H.R. 58), H30 [6JA]
Science: provide credits for qualified stem cell research, storage of qualified stem cells, and donation of umbilical cord blood (see H.R. 1654), H3705 [19MR]
———treat amounts paid for umbilical cord blood banking services as medical care expenses (see H.R. 1718), H4026 [25MR]
Securing America's Future Economy (SAFE) Commission: establish (see S. 1056), S5502 [14MY] (see H.R. 1557), H3526 [17MR]
Securities: allow a credit for clean renewable water supply bonds (see S. 1371), S7070 [25JN] (see H.R. 4132), H13352 [19NO]
———exclude from gross income compensation received by employees consisting of qualified distributions of employer stock (see H.R. 692), H526 [26JA]
———modify certain rules applicable to regulated investment companies (see H.R. 4337), H15499 [16DE]
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. 720, 728), H602 [27JA]
———provide a credit for eldercare expenses (see S. 1604), S8992 [6AU]
Servicemembers Civil Relief Act: provide enforcement of rights afforded under Act (see H.R. 2696), H6262 [4JN]
Severance payments: exclude certain severance payments from gross income (see H.R. 154), H33 [6JA]
Shipping industry: exempt certain shipping from harbor maintenance tax (see S. 551), S2909 [9MR] (see S. 1509), S8039 [23JY] (see H.R. 528), H324 [14JA] (see H.R. 638), H484 [22JA] (see H.R. 3486), H9277 [31JY]
———provide for the treatment of S corporations for purposes of election of the alternative tax on qualifying shipping activities (see S. 1656), S9186 [9SE]
———repeal certain shipping investment withdrawal rules and provide an incentive to reinvest foreign shipping earnings in the U.S. (see S. 1610), S8993 [6AU] (see H.R. 2542), H6008 [21MY]
Ships and vessels: modify application of the tonnage tax on vessels operating in the dual U.S. domestic and foreign trades (see S. 58), S41 [6JA] (see H.R. 3049), H7445 [25JN]
Small business: allow certain small businesses to defer payment of tax (see H.R. 2490), H5791 [19MY]
———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. 988), S5232 [6MY]
———allow loans from simplified employee pension accounts of small business owners for use in small business (see H.R. 3079), H7703 [26JN]
———allow small businesses a credit for increasing employment (see H.R. 4056), H12587 [6NO]
———clarify that personal service corporations may continue to use the cash method of accounting (see H.R. 3255), H8355 [17JY]
———encourage development of cooperatives for healthcare options to improve coverage for employees (CHOICE) including through a small business CHOICE tax credit (see H.R. 850), H1041 (see H.R. 859), H1042 [4FE]
———establish tax-preferred Small Business Start-up Savings Accounts (see H.R. 4309), H14980 [15DE]
———extend enhanced small business expensing and provide for a 5-year net operating loss carryback for losses incurred during certain years (see S. 156), S43 [6JA]
———extend the increase in the expensing deduction (see H.R. 4311), H14980 [15DE]
———improve access and choice relative to employee health care (see H.R. 2607), H6011 [21MY]
———increase amount allowable as a deduction for meals and entertainment expenses of small businesses (see H.R. 3952), H12044 [28OC]
———increase deduction for business start-up expenditures (see S. 1402), S7192 [7JY] (see H.R. 1552), H3525 [17MR]
———limit penalty for failure to disclose reportable transactions based on resulting tax benefits and require a report on tax shelter penalties and other enforcement actions (see S. 2771), S11382 [16NO] (see H.R. 4068), H13001 [16NO]
———make permanent estate tax repeal, small business expensing, and Self-Employment Contributions Act tax deduction for health insurance (see H.R. 533), H324 [14JA]
———permanently extend the 15-year recovery period for qualified leasehold improvement property, restaurant property, and retail improvement property (see H.R. 4306), H14877 [14DE]
———provide a full exclusion for gain from certain small business stocks (see S. 78), S41 [6JA]
———provide a payroll tax holiday for small businesses (see H.R. 1836), H4395 [1AP]
———provide a simplified research tax credit (see H.R. 4244), H13628 (see H.R. 4244), H14371 [8DE]
———provide additional relief (see S. 1381), S7070 [25JN]
———provide credits to small businesses and their employees for health insurance coverage (see H.R. 3115), H7740 [7JY]
———provide for tax exempt qualified small issue bonds to finance agricultural processing property (see H.R. 115), H32 [6JA]
———provide relief (see H.R. 1763), H4063 [26MR]
———treat nonrecourse small business investment company loans from the SBA as amounts at risk for purposes of determining the deduction for losses (see H.R. 4211), H13520 [3DE]
Social Security: conduct comparative effectiveness research on health care treatment options by establishing a private Patient-Centered Outcomes Research Institute (see S. 1213), S6364 [9JN]
———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. 2287), H5307 [6MY]
———exempt certain employment as a member of a local governing board, commission, or committee from coverage (see S. 492), S2558 [26FE]
———exempt certain employment as a member of a local governing board from coverage (see H.R. 4185), H13466 [2DE]
———impose a tax on the amount of wages in excess of the contribution and benefit base (see H.R. 1863), H4396 [1AP]
———provide for an inflation adjustment of base amounts used to determine amount of Social Security benefits included in gross income (see H.R. 541), H325 [14JA]
———provide that an employee not otherwise covered for benefit purposes may irrevocably elect to have employment treated as so covered and subject to Social Security taxes (see H.R. 2286), H5307 [6MY]
———repeal incluion of gross income in benefits (see H.R. 162), H34 [6JA]
———repeal tax increase on benefits (see H.R. 161), H34 [6JA] (see H.R. 883), H1043 [4FE] (see H.R. 1519), H3437 [16MR]
———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. 132), H32 [6JA]
———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. 160), H34 [6JA]
Solar energy: allow a new refundable credit for equipment used to manufacture solar energy property and waive application of the subsidized financing rules to such property (see S. 284), S719 [21JA]
———allow a refundable investment credit, and 5-year depreciation, for property used to manufacture solar energy (see H.R. 576), H380 [15JA]
———provide an investment credit for equipment used to fabricate solar energy property (see S. 2755), S11290 [9NO] (see H.R. 4085), H13068 [17NO]
———treat certain solar energy credits as refundable, allow a new refundable credit for equipment used to manufacture solar energy property, and waive application of the subsidized financing rules to such property (see H.R. 546), H325 [14JA]
Sports: make permanent the 7-year depreciation recovery period for motorsport entertainment complexes (see S. 1400), S7192 [7JY] (see H.R. 1974), H4523 [2AP]
Student loans: exclude from gross income discharges of student loans the repayment of which is income contingent or income based (see H.R. 2492), H5791 [19MY]
Taxpayer March on Washington: tribute to participants (see H. Res. 870), H11790 [26OC]
Teachers: allow Head Start teachers the same above-the-line deduction for supplies as is allowed to elementary and secondary school teachers (see H.R. 1405), H3144 [10MR]
Technology: prohibit discrimination in State taxation of multichannel video programming distribution services (see H.R. 1019), H1517 [12FE]
Telecommunications: expand broadband deployment (see S. 1447), S7480 [14JY]
———provide an income tax credit for businesses furnishing broadband services to underserved and rural areas (see H.R. 691), H526 [26JA]
———provide an income tax credit to holders of bonds financing new advanced broadband infrastructure (see H.R. 760), H778 [28JA]
Telephones: remove cell phones from limitation on depreciation when used for personal purposes (see H.R. 3802), H11297 [13OC]
———remove cell phones from list of eligible depreciable property (see S. 144), S43 [6JA] (see H.R. 690), H526 [26JA]
———repeal excise tax on telephone use and other communications services (see S. 47), S40 (see S. 71), S41 [6JA] (see H.R. 2203), H5060 [30AP] (see H.R. 3011), H7248 [24JN]
———restrict any State or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers, or property (see S. 1192), S6186 [4JN] (see H.R. 1521), H3437 [16MR]
Television: allow a credit for purchase of digital-to-analog converter boxes for taxpayers who did not use coupons (see H.R. 508), H323 [14JA]
Territories: extend eligibility under new markets tax credit for community development entities created or organized in American Samoa, the Northern Mariana Islands, Guam, Puerto Rico, and the Virgin Islands (see H.R. 473), H194 [13JA]
Tips: provide that tips received for certain services shall not be subject to income or employment taxes (see H.R. 779), H779 [28JA]
Tobacco products: deter smuggling and ensure collection of all tobacco taxes (see S. 1147), S5819 [21MY] (see H.R. 1676), H3748 [23MR]
Transportation: allow employees to receive transportation fringe benefits for the same month both in the form of transit passes and reimbursement of bicycle commuting expenses (see H.R. 863), H1042 [4FE]
———allow employers a refundable credit against income tax for a portion of the employer's cost of providing tax-free transit passes to employees (see H.R. 55), H30 [6JA]
———improve commuting and transportation options (see H.R. 3271), H8494 [21JY]
———make equitable the exclusion from gross income of parking and transportation fringe benefits and provide for a common cost-of-living adjustment (see S. 322), S826 [26JA] (see H.R. 891), H1043 [4FE]
———prohibit States from imposing a discriminatory commuter tax on nonresidents (see H.R. 117), H32 [6JA]
———provide commuter flexible spending arrangements (see H.R. 971), H1158 [10FE]
———provide employers a credit for reimbursing employee carpooling expenses (see H.R. 2367), H5484 [12MY]
———provide relief for obtaining transportation worker identification credentials (see H.R. 1097), H1606 [13FE]
Troubled Asset Relief Program: impose additional tax on bonuses received from certain Troubled Asset Relief Program recipients and use revenue to fund Dept. of HUD Section 4 property recovery programs (see H.R. 3452), H9276 [31JY]
U.S. Library Trust Fund: allow taxpayers to designate income tax overpayments as contributions (see H.R. 189), H35 [6JA]
Unemployment: eliminate temporary increase in unemployment tax (see H.R. 3941), H11868 [27OC] (see H.R. 4074), H13001 [16NO]
———exclude from Federal tax certain payments made in connection with reductions in force (see H.R. 1312), H2979 [4MR]
———exclude from gross income amounts distributed from tax-favored accounts during a period of unemployment (see H.R. 1311), H2979 [4MR]
———expand the work opportunity tax credit to include long-term unemployed individuals (see H.R. 3953), H12044 [28OC]
———suspend penalty on underpayments of Federal income tax for unemployed individuals (see H.R. 2168), H4998 [29AP]
———suspend taxation of unemployment compensation for a certain period (see S. 155), S43 [6JA] (see H.R. 155), H33 [6JA]
———waive early withdrawal penalty for distributions from qualified retirement plans to certain unemployed individuals who have attained age 50 (see H.R. 656), H485 [22JA]
———waive penalty on early retirement distributions for certain unemployed individuals (see H.R. 3612), H9806 [22SE]
Veterans: allow a deduction for certain travel expenses to Dept. of Veterans Affairs medical centers for examinations or treatments relating to service-connected disabilities (see H.R. 953), H1157 [10FE]
———allow an increased work opportunity credit for recent veterans (see H.R. 620), H442 [21JA]
———allow credits for establishment of franchises with veterans (see H.R. 2672), H6154 [3JN]
———allow eligible veterans to use qualified veterans mortgage bonds to refinance home loans (see H.R. 2756), H6306 [8JN]
———allow employers a credit against income tax for hiring veterans (see H.R. 1647), H3704 [19MR]
———allow individuals eligible for veterans health benefits to contribute to health savings accounts (see H.R. 2974), H7084 [19JN]
———allow taxpayers to designate a portion of their income tax payment to provide assistance to homeless veterans (see S. 1366), S7070 [25JN] (see H.R. 147), H33 [6JA]
———allow the work opportunity credit for certain unemployed veterans (see H.R. 931), H1156 [10FE]
———make all veterans eligible for home loans under the veterans mortgage revenue bond program (see H.R. 2319), H5398 [7MY]
———provide a work opportunity credit to a designated family member of a veteran with a service-connected disability if the veteran is unable to work (see H.R. 3908), H11712 [22OC]
———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. 341), H89 [8JA]
Virgin Islands: assist in recovery and development by reducing tax imposed on distributions from certain retirement plans' assets (see H.R. 95), H31 [6JA]
Volunteer firefighters: allow a credit against income (see H.R. 1433), H3337 [11MR]
Volunteer workers: allow a deduction for certain travel expenses of qualified emergency volunteers (see H.R. 1434), H3337 [11MR]
———allow a refundable credit for volunteer members of volunteer firefighting and emergency medical service organizations (see S. 857), S4573 [22AP] (see H.R. 2601), H6011 [21MY]
———extend and increase exclusion for benefits provided to volunteer firefighters and emergency medical responders (see H.R. 3666), H10069 [29SE]
———provide an exclusion from gross income for AmeriCorps educational awards (see H.R. 1596), H3641 [18MR]
———provide recruitment and retention incentives for volunteer emergency service workers (see H.R. 1792), H4128 [30MR]
———reward individuals who provide volunteer services in times of national need (see H.R. 2465), H5711 [18MY]
———support recruitment and retention of volunteer firefighters and emergency medical services personnel (see S. 822), S4311 [2AP]
Water: allow a credit for the construction of pond establishments for the purposes of non-commercial recreational fishing and conservation of water-based wildlife habitats (see H.R. 3622), H9806 [22SE]
———provide tax incentives for making homes more water-efficient, building new water-efficient homes, and public water conservation (see S. 1711), S9840 [24SE] (see H.R. 3746), H11110 [7OC]
Western Hemisphere Travel Initiative: allow a refundable credit for the cost of passports and other enhanced identification documents required to comply (see H.R. 1733), H4061 [26MR]
Wetlands: clarify capital gain or loss treatment of the sale or exchange of mitigation credits earned by restoring wetlands (see S. 2876), S13032 [11DE] (see H.R. 3609), H9738 [21SE]
Women: protect breastfeeding by new mothers, provide performance standards for breast pumps, and provide tax incentives to encourage breastfeeding (see S. 1244), S6542 [11JN] (see H.R. 2819), H6617 [11JN]
Cloture motions
Appropriations: making supplemental appropriations for economic stimulus (H.R. 1), S1906 [7FE], S2024 [9FE]
Armed Forces: modify the first-time homebuyers credit for Armed Forces members and certain other Federal employees (H.R. 3590), S13477, S13478 [19DE], S13646 [21DE], S13716 [22DE], S13834 [23DE]
———modify the first-time homebuyers credit for Armed Forces members and certain other Federal employees (H.R. 3590), motion to commit, S13132 [13DE]
———modify the first-time homebuyers credit for Armed Forces members and certain other Federal employees (H.R. 3590), motion to proceed, S11578 [19NO], S11967 [21NO], S13376 [17DE]
Health: national policy to provide health care and reform insurance procedures (H.R. 3590), S13477, S13478 [19DE], S13646 [21DE], S13716 [22DE], S13834 [23DE]
———national policy to provide health care and reform insurance procedures (H.R. 3590), motion to commit, S13132 [13DE]
———national policy to provide health care and reform insurance procedures (H.R. 3590), motion to proceed, S11578 [19NO], S11967 [21NO], S13376 [17DE]
Commentaries
American Recovery and Reinvestment Act (H.R. 1): Committee on Education and Labor (House) Republican Members, H637 [28JA]
———Committee on Financial Services (House) Republican Members, H638 [28JA]
Conference reports
American Recovery and Reinvestment Act (H.R. 1), H1307-H1516 [12FE]
Declarations
Orlando tea party: Central Florida residents, E1764 [14JY]
Tax Day Tea Party: Ocala, FL, citizens, H4844 [28AP]
Descriptions
60 Plus Association: Wikipedia.org (Internet site), S12290 [3DE]
E-mails
National policy to provide health care and reform insurance procedures, S13674-S13676 [21DE]
Explanations
Unemployment Compensation Extension Act (H.R. 3548): First-Time Homebuyer Credit Extension and Modification, S11197-S11201 [5NO]
Letters
Affordable Health Care for America Act: Chris Benge, Oklahoma State House of Representatives, H12610 [7NO]
———Glenn Coffee, Oklahoma State Senate, H12609 [7NO]
———Representative Cole, H12609, H12610 [7NO]
———Susan Eckerly, National Federation of Independent Business, H12871 [7NO]
———Thomas A. Barthold, Committee on Taxation (Joint), H12864 [7NO]
American Recovery and Reinvestment Act: Alan Reuther, UAW, S2209 [12FE]
———Douglas W. Elmendorf, CBO, S2180, S2181 [12FE]
———John Engler, National Association of Manufacturers, H622 [28JA]
———John J. Castellani, Business Roundtable (organization), H623 [28JA]
———Peter R. Orszag, OMB, S1394 [3FE]
———R. Bruce Josten, U.S. Chamber of Commerce, S2023 [9FE]
———Representative Rangel, Committee on Ways and Means (House), H1585 [13FE]
———Representative Waxman, Committee on Energy and Commerce (House), H1584 [13FE]
Compliance with Senate rule on definition of congressionally directed spending items: Senator Ben Nelson, S13855 [23DE]
Concerns over the economic recession: William R. Davis, S10314 [8OC]
Construction industry exclusion from small business exemption from providing minimum health insurance standards to employees: several construction industry organizations, S13775 [22DE], S13814 [23DE]
Dept. of HHS medical insurance rate authority establishment to monitor premium costs and require insurance companies to submit justifications and explanations for premium increases: several California organizations, S13755 [22DE]
Economic Growth and Tax Relief Reconciliation Act tax rebate notification: IRS, S9408 [16SE]
Effect of imposing $10 fee on foreign visitors to the U.S.: several foreign diplomats, S9158 [9SE]
Evaluation of President Obama's economic policies: Emmaline P. Henn, H7999 [10JY]
Extend certain expiring provisions of the Internal Revenue Code: Senators Baucus and Grassley, Committee on Finance (Senate), S13743 [22DE]
Extend tax credit for production of biodiesel: Monte Shaw, Iowa Renewable Fuels Association, S13784 [22DE]
Impact of economy-wide global warming pollution emission cap and trade program: Committee on Environment and Public Works (Senate) Republican members, S3744 [25MR]
———John M. Reilly, Massachusetts Institute of Technology, E919 [21AP]
———Senator Dorgan, S3820 [26MR]
———several Senators, S3820 [26MR]
Implement the worldwide interest allocation for purposes of the foreign tax credit: Thomas K. Jarrett, Deere & Co., S11098 [4NO]
IRS use of private debt collection companies: Mark W. Everson, IRS, S2726 [4MR]
———Senator Grassley, Committee on Finance (Senate), S2726 [4MR]
———Senators Grassley, Schumer, and Harkin, S2727 [4MR]
Medicare funding cuts: Addison B. Rand, Alliance for Retired Americans, S12289 [3DE]
———Barbara J. Easterling, Ruben Burks, and Edward F. Coyle, Alliance for Retired Americans, S12289 [3DE]
Molalla River portions designation as components of the Wild and Scenic Rivers System: Christopher P. Salotti, Dept. of the Interior, H13274 [19NO]
———Representative Schrader, H13274 [19NO]
National policy to provide health care and reform insurance procedures: Haley Barbour, Governor of Mississippi, S10006 [1OC], E2473, E2474 [8OC]
———Representative Burgess, H12123 [29OC]
———Senator Reid, S10972 [2NO]
Patient Protection and Affordable Care Act: Kim Holland, Oklahoma Insurance Dept., S12543 [6DE]
———Lorne Bretz, Anchorage, AK, Police & Fire Retiree Medical Trust, S13773 [22DE]
———Senator Gregg, S12263 [3DE]
———several economists, S13581 [20DE]
———several Palm Beach Cardiovascular Clinic physicians, S13606 [20DE]
———several Senators, S13001 [11DE]
———several State and National medical associations and societies, S13562 [20DE]
———several State and national speciality medical societies, S12857 [10DE]
———several surgeon and anethesiologist organizations, S12857 [10DE]
———Small Business Coalition for Affordable Healthcare, S12975 [11DE]
———Susan Eckerly, National Federation of Independent Business, S12866-S12868 [10DE]
———Thomas A. Barthold, Committee on Taxation (Joint), S13023-S13025 [11DE]
———Thomas A. Schatz, Council for Citizens Against Government Waste, S12039 [1DE]
Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act: Bob Stallman, American Farm Bureau Federation, H13486 [3DE]
———Jay Timmons, National Association of Manufacturers, H13486 [3DE]
———Susan Eckerly, National Federation of Independent Business, H13485 [3DE]
Prevent All Cigarette Trafficking (PACT) Act: Representative Conyers, Committee on the Judiciary (House), H5738 [19MY]
———Representative Towns, Committee on Oversight and Government Reform (House), H5738 [19MY]
Prohibit reduction of guaranteed Medicare benefits and extend solvency, reduce premiums, expand benefits, and protect access to providers: Barbara B. Kennelly, National Committee To Preserve Social Security and Medicare, S12289 [3DE]
Public Good IRA Rollover Act: Dana Schaar, North Dakota Association of Nonprofit Organizations, S4580 [22AP]
———Patricia Read, Independent Sector (organization), S4580 [22AP]
———Steve Gunderson, Council on Foundations, S4580 [22AP]
———Tanya Howe Johnson, Partnership for Philanthropic Planning, S4580 [22AP]
Reduce health care and insurance costs through medical malpractice tort reform: R. Bruce Josten, U.S. Chamber of Commerce, S12147 [2DE]
Require Troubled Asset Relief Program assistance recipients to repay excessive bonuses paid to employees and pay an excise tax on amounts not repaid: Edward Kleinbard, Committee on Taxation (Joint), S1478 [4FE]
Research and development tax credit extension: several research and technology organizations, S2303 [13FE]
Securing America's Future Economy (SAFE) Commission: Representative Wolf, E103 [15JA]
Service Members First-Time Homebuyer Relief Act: Mary T. Scott, National Military Family Association, H6520 [10JN]
Small Business Jump Start Act: R. Bruce Josten, U.S. Chamber of Commerce, S7195 [7JY]
———Robert Hughes, National Association for the Self-Employed, S7195 [7JY]
———Susan Eckerly, National Federation of Independent Business, S7195 [7JY]
———Todd McCracken, National Small Business Association, S7196 [7JY]
Small Business Tax Relief Act: Susan Eckerly, National Federation of Independent Business, S7577 [15JY]
State Children's Health Insurance Program extension and improvement: Robert A. Sunshine, CBO, H251 [14JA]
Status of property taxes and liens relative to business property owned by spouse of Representative Solis: Mark J. Saladino and Kathy Waters, Los Angeles County, CA, Treasurer and Tax Collector, S2402 [24FE]
Tax relief for small businesses: Susan Eckerly, National Federation of Independent Business, S4867 [29AP]
Tax treatment of fractionally-owned aircraft: Representative Rangel, Committee on Ways and Means (House), E1281 [2JN]
———Representatives Tiberi and Larson, E1280 [2JN]
Taxation reform: Senator Voinovich, S3093 [12MR]
Troubled Asset Relief Program: Lawrence H. Summers, S570 [15JA], S13077 [12DE]
———Senator Levin, S578 [15JA]
———several organizations, S579, S586 [15JA]
Volume mandates required for biodiesel under the renewable fuel standard: several Senators, S10883 [29OC]
Lists
CBO staff who worked on analyzing H.R. 3962, Affordable Health Care for America Act, H12855 [7NO]
Congressional and executive branch staff working on H.R. 3590, Patient Protection and Affordable Care Act, S11966 [21NO]
Groups opposing H.R. 3962, Affordable Health Care for America Act, H12617 [7NO]
Non-stimulus provisions in H.R. 1, American Recovery and Reinvestment Act, S1777 [6FE]
Organizations opposing use of budget reconciliation for health care reform and global warming pollution emission cap and trade program, S4291 [2AP]
Organizations supporting H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act, H13486 [3DE]
Physician organizations opposing H.R. 3590, Patient Protection and Affordable Care Act, S12857 [10DE]
Questionable stimulative provisions in conference report to H.R. 1, American Recovery and Reinvestment Act, S2260 [13FE]
Reconciliation measures enacted into law, S4022 [31MR]
Reports and testimonies relating to IRS collection activities, S2727 [4MR]
Sec. of the Senate staff who read aloud the manager's amendment to H.R. 3590, Patient Protection and Affordable Care Act, S13646 [21DE]
Senate and Obama administration staff who worked on H.R. 3590, Patient Protection and Affordable Care Act, S13781 [22DE]
Tax increases included in H.R. 3962, Affordable Health Care for America Act, H12618 [7NO]
Top lenders responsible for subprime loans, H5278 [6MY]
Memorandums
Affordable Health Care for America Act: Thomas A. Barthold, Committee on Taxation (Joint), S11140 [5NO]
Constitutionality of Mandate Requiring U.S. Citizens To Have Health Insurance: Conservative Action Project (organization), S13728 [22DE]
Heavy Duty Hybrid Vehicle Research, Development, and Demonstration Act: Representative Sensenbrenner, E2231 [10SE]
Messages
Budget of the U.S. Government for Fiscal Year 2010: President Obama, S2556 [26FE], S5280 [7MY], S5327 [11MY], H2864 [26FE], H5373 [7MY], H5410 [12MY]
Economic Report: President Bush, S650-S652 [16JA], H383-H385 [16JA]
Emergency Economic Stabilization Act Report: President Bush, S304 [12JA], H170 [13JA]
Protocol Amending Tax Convention With France: President Obama, S9189 [9SE]
Statutory Pay-As-You-Go Act: President Obama, S6363 [9JN], H6377 [9JN]
Tax Convention Treaty With New Zealand: President Obama, S6666 [16JN]
Tax Convention With Malta: President Bush, S631 [15JA]
Motions
Appropriations: making supplemental appropriations for economic stimulus (H.R. 1), S1382, S1400, S1420 [3FE], S1524, S1525, S1526, S1527, S1528 [4FE], S1659, S1662, S1664 [5FE], S1853, S1856 [6FE], S2069 [10FE], H746 [28JA], H1090, H1096 [10FE]
———making supplemental appropriations for economic stimulus (H.R. 1), conference report, H1586 [13FE]
Armed Forces: modify the first-time homebuyers credit for Armed Forces members and certain other Federal employees (H.R. 3590), S11578 [19NO], S11997 [30NO], S12306 [3DE], S12603 [7DE], S12683, S12685 [8DE], S13239 [15DE], S13295 [16DE], S13376 [17DE], S13478 [19DE], S13792 [22DE], S13804, S13810, S13833 [23DE]
Budget: reinstitute and update the pay-as-you-go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration (H.R. 2920), H8538 [22JY]
Families and domestic relations: retain estate tax with an immediate exemption increase and repeal new carryover basis rules (H.R. 4154), H13491, H13492 [3DE]
Health: national policy to provide health care and reform insurance procedures (H.R. 3590), S11578 [19NO], S11997 [30NO], S12306 [3DE], S12397 [4DE], S12603 [7DE], S12683, S12685 [8DE], S13239 [15DE], S13295 [16DE], S13376 [17DE], S13478 [19DE], S13792 [22DE], S13804, S13810, S13833 [23DE]
———national policy to provide health care and reform insurance procedures (H.R. 3962), H12963 [7NO]
Internal Revenue Code: extend certain expiring provisions (H.R. 4213), H14405, H14406 [9DE]
Rangel, Representative: investigate alleged House Rules and tax law violations relative to gift acceptance and financial disclosure and call for removal as Committee on Ways and Means (House) chairman (H. Res. 143), H1128 [10FE]
———investigate alleged House Rules and tax law violations relative to gift acceptance and financial disclosure and call for removal as Committee on Ways and Means (House) chairman (H. Res. 805), H10543 [7OC]
Papers
Specific Plan of Action—Lowering Health Care Costs: Senator McCain, S12490 [5DE]
Poems
``Jack, You Went Deep!'' Albert C. Caswell, E1338 [8JN]
Press releases
Affordable Health Care for America Act: Representative Wolf, H12845 [7NO]
MAG in Group Representing 92,000 Doctors Opposing Senate Health Bill: Medical Association of Georgia, S13562 [20DE]
Proposals
Investigate alleged House Rules and tax law violations by Representative Rangel relative to gift acceptance and financial disclosure and call for removal as Committee on Ways and Means (House) chairman, H998 [4FE], H10540, H10541 [7OC]
Remarks in House
Affordable Health Care for America Act: tribute to congressional staff who worked on H.R. 3962, provisions, H12855, H12969 [7NO]
Afghanistan: establish a temporary surtax to offset the costs of the war (H.R. 4130), E3067 [23DE]
Air pollution: impact of economy-wide global warming pollution emission cap and trade program, H2950, H2972 [4MR], H3042, H3043 [5MR], H3100 [9MR], H3113, H3133 [10MR], H3430-H3432 [16MR], H3451, H3491-H3504, H3515 [17MR], H3531, H3609, H3622 [18MR], H3722, H3737 [23MR], H3786, H3792, H3794, H3796 [24MR], H3839, H3840, H4004-H4011, H4015-H4017 [25MR], H4051, H4052 [26MR], H4105, H4114-H4116 [30MR], H4222, H4226, H4243 [31MR], H4374, H4391 [1AP], H4405-H4409, H4417-H4421, H4428, H4497 [2AP], H4559-H4565 [21AP], H4588, H4675 [22AP], H4693, H4724-H4728 [23AP], H4766, H4768 [27AP], H4877, H4878 [28AP], H4976 [29AP], H5104, H5146-H5155, H5166 [5MY], H5377, H5384, H5386 [7MY], H5408, H5455, H5460 [12MY], H5555-H5562, H5572-H5575 [13MY], H5586, H5588, H5637 [14MY], H5694 [18MY], H5721, H5768, H5769, H5772-H5779 [19MY], H5805, H5806, H5864, H5880-H5889 [20MY], H5895, H5897, H5898, H5982 [21MY], H6018, H6058-H6060, H6063-H6070 [2JN], H6081, H6085-H6090, H6126, H6132-H6138 [3JN], H6159, H6160 [4JN], H6269, H6270, H6274 [8JN], H6312, H6314, H6317, H6318, H6327, H6336-H6341, H6343, H6344, H6395, H6398-H6400 [9JN], H6419, H6421, H6519, H6529 [10JN], H6542, H6543, H6544, H6598, H6600 [11JN], H6621, H6623 [12JN], H6782, H6785, H6799-H6803 [15JN], H6816, H6819 [16JN], H6908 [17JN], H7026, H7074 [19JN], H7113, H7117-H7121 [23JN], H7150, H7151, H7152 [24JN], H7255, H7256, H7257, H7396 [25JN], H7450, H7452, H7626, H7629-H7644, H7646-H7654, H7659, H7664, H7669-H7672, H7675-H7679, H7685, H7692 [26JN], H7710, H7733-H7738 [7JY], H8013, H8014 [13JY], H8035, H8059, H8060, H8069, H8070 [14JY], H8163 [15JY], H8288-H8293, H8296 [16JY], H8347 [17JY], H8360 [20JY], H8427, H8428, H8429, H8430, H8431, H8438, H8439, H8441, H8443, H8444, H8476-H8486 [21JY], H8687-H8693 [23JY], H8802 [24JY], H8886, H8901 [28JY], H8964 [29JY], H9192, H9193, H9195 [30JY], H9248 [31JY], H9652 [16SE], H9794 [22SE], H12348 [4NO], H13377 [1DE], H13458 [2DE], H13510, H13514 [3DE], H13555, H13617, H13618, H13620, H13624 [8DE], H14809, H14811 [11DE], H15457, H15476, H15481 [16DE], E919 [21AP], E1324 [4JN], E1564 [24JN], E1574, E1631 [26JN], E1659 [7JY], E2923 [10DE]
———suspend global warming pollution emission cap and trade program if unemployment reaches a certain level, H7460 [26JN]
Airport and Airway Trust Fund: extend funding and expenditure authority (H.R. 1512), H3533-H3535 [18MR], E739 [23MR]
———extend funding and expenditure authority (H.R. 3607), H9835-H9837 [23SE]
———extend funding and expenditure authority (H.R. 4217), H13594-H13596 [8DE]
Alaska: permanently extend existing elective tax treatment for Alaska Native Settlement Trusts, H14397 [9DE]
———permanently extend existing elective tax treatment for Alaska Native Settlement Trusts (H.R. 1381), E621 [10MR]
Alcoholic beverages: extend cover-over of rum excise taxes to Puerto Rico and the Virgin Islands, H14402 [9DE]
———reduce excise tax rate on beer produced domestically by certain small producers (H.R. 4278), E2963 [10DE]
American Recovery and Reinvestment Act: impact of stimulus funding on economy, H6977 [18JN], H8802 [24JY], H8883, H8884, H8890, H8891, H8893 [28JY]
———impact of stimulus funding on Nevada economy, H8949 [28JY]
———implementation in Maine, H9555 [16SE]
———provide enhanced State and local oversight of activities conducted pursuant to such Act (H.R. 2182), H5722, H5723, H5768 [19MY], E1261 [21MY]
———require conference report to be available in an electronic form for at least 48 hours prior to approval, H1096-H1102 [10FE], H1253, H1257-H1260 [12FE], H1524, H1525, H1534, H1536, H1538 [13FE], H2817 [25FE]
———rescind all stimulus funds that remain unobligated (H.R. 2842), H6594 [11JN]
Animals: exclude from gross income amounts received on the sale of certain animals associated with educational programs (H.R. 1955), E865 [2AP]
Appropriations: eliminate discretionary spending from supplemental appropriations for economic stimulus, H720 [28JA]
———making supplemental appropriations for economic stimulus (H.R. 1), H495, H496, H507, H508, H510, H512, H517 [26JA], H530, H531, H532, H556-H583, H594-H599 [27JA], H605, H606, H620-H750, H758, H770 [28JA], H878, H880, H881, H882, H885-H893, H897, H901, H908, H912, H914 [3FE], H926, H927, H928, H999, H1000, H1001, H1009, H1012, H1013 [4FE], H1048, H1049, H1051, H1065 [9FE], H1085, H1086, H1087, H1088, H1089, H1090, H1134, H1136, H1138, H1144-H1154 [10FE], H1161, H1162, H1163, H1164, H1177-H1179, H1185-H1187, H1190, H1192-H1195, H1197, H1198, H1202, H1205, H1214-H1232 [11FE], E172, E174, E175 [2FE], E196, E204, E207, E214 [4FE]
———making supplemental appropriations for economic stimulus (H.R. 1), conference report, H1251, H1252, H1253, H1254, H1255-H1260, H1267, H1278, H1279, H1283-H1289, H1293-H1302 [12FE], H1523, H1524, H1536-H1590, H1592-H1600 [13FE], H1610, H1625, H1642-H1647 [23FE], H2605, H2607 [24FE], H2633, H2634, H2635, H2815-H2819, H2823, H2824 [25FE], H2839, H2864, H2867 [26FE], H2889, H2890, H2902, H2912 [3MR], H2932, H2964-H2968 [4MR], H2984, H3050 [5MR], H3059, H3072 [6MR], H3099 [9MR], H3107, H3111 [10MR], H3340, H3379 [12MR], H3448 [17MR], H3733 [23MR], H3751, H3806, H3812-H3820 [24MR], H4049-H4051 [26MR], H4984 [29AP], H6160 [4JN], H6317, H6319 [9JN], H6417 [10JN], H7709, H7735 [7JY], H7746 [8JY], H7995, H7996 [10JY], H8033, H8035, H8088, H8089 [14JY], H8163 [15JY], H8191 [16JY], H8309 [17JY], H8429 [21JY], H8590 [23JY], H8880, H8894, H8901 [28JY], H8964, H8965 [29JY], H9253-H9257, H9262, H9265 [31JY], H9498, H9499 [15SE], H11176 [13OC], H11303 [14OC], H12180 [2NO], E261 [12FE], E291 [13FE], E293, E295, E297 [23FE], E311, E313, E317 [24FE], E529 [3MR], E735 [23MR], E783 [26MR], E874 [2AP]
———making supplemental appropriations for economic stimulus (H.R. 1), consideration (H. Res. 88), H535-H543, H581 [27JA]
———making supplemental appropriations for economic stimulus (H.R. 1), consideration (H. Res. 92), H607-H619 [28JA]
———making supplemental appropriations for economic stimulus (H.R. 1), consideration of conference report (H. Res. 168), H1524-H1536 [13FE]
———making supplemental appropriations for economic stimulus (H.R. 1), corrections in engrossment, H749 [28JA]
———making supplemental appropriations for economic stimulus (H.R. 1), motion to go to conference, H1090-H1096 [10FE]
———making supplemental appropriations for economic stimulus (H.R. 1), motion to instruct conferees, H1096-H1102 [10FE]
———making supplemental appropriations for economic stimulus (H.R. 1), motion to recommit, H747 [28JA]
———require recipients of stimulus funds to disclose use of money, H615 [28JA]
———revised allocation of spending authority to certain committees of the House, H12970 [7NO], H13328 [19NO], H14443 [9DE]
Armed Forces: modify the first-time homebuyers credit for Armed Forces members and certain other Federal employees (H.R. 3590), H10550-H10554 [7OC], E2459 [6OC], E2536 [14OC]
———waive recapture of the first-time homebuyer credit for a member who sells the home because they are transferred, deployed overseas, or required to reside in Government quarters (H.R. 2398), H6520 [10JN]
Arts and humanities: make permanent the election to treat the cost of qualified film and television productions as an expense (H.R. 2720), E1316 [4JN]
Budget: allocation of funds, H2866, H2867 [26FE], H2911, H2918-H2922 [3MR], H3325-H3329 [11MR], H3379, H3380 [12MR], H3472, H3491 [17MR], H3530, H3532, H3622-H3627 [18MR], H3675-H3677 [19MR], H3732-H3739 [23MR], H3757, H3760 [24MR]
———allow for emergency exceptions to pay-as-you-go requirement, E32 [7JA]
———comparison between congressional and Obama administration proposals, H3484 [17MR]
———comply with pay-as-you-go requirement, H915, H916 [3FE], H2843 [26FE], H4921 [29AP], H5897 [21MY], H6316 [9JN], H7027 [19JN], H13291-H13296, H13300-H13305, H13332, H13333 [19NO], H13487-H13489 [3DE], H15423 [16DE]
———comply with pay-as-you-go requirement (H. Res. 671), H8658 [23JY]
———Obama administration proposal, H2890 [3MR]
———reconciliation process, H4645-H4653 [22AP]
———reinstitute and update the pay-as-you-go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration (H.R. 2920), H6831 [16JN], H6975 [18JN], H8343, H8344 [17JY], H8412-H8416, H8418, H8419, H8420, H8483 [21JY], H8498, H8499, H8501, H8513-H8541 [22JY], H8587, H8588, H8695 [23JY], H8795 [24JY], H9166 [30JY], E1928, E1936, E1955 [24JY], E2027 [28JY]
———reinstitute and update the pay-as-you-go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration (H.R. 2920), consideration (H. Res. 665), H8501-H8510 [22JY]
———reinstitute and update the pay-as-you-go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration (H.R. 2920), motion to recommit, H8539 [22JY]
Bush, George W.: evaluation of economic policies, H531 [27JA], H1062-H1067 [9FE], H2605 [24FE], H2819-H2821, H2823 [25FE], H3531 [18MR]
Bush, President: evaluation of economic policies, H73 [8JA], H14492 [10DE]
Business and industry: allow carryback of certain net operating losses, H12384, H12386, H12388 [5NO], E2749 [6NO]
———allow carryback of certain net operating losses (H.R. 2452), E1180 [15MY]
———allow individuals to defer tax on income reinvested in a partnership or S corporation (H.R. 2284), H5273 [6MY]
———impose a higher rate of tax on bonuses paid by businesses receiving Troubled Asset Relief Program funds, H3530 [18MR]
———impose a higher rate of tax on bonuses paid by businesses receiving Troubled Asset Relief Program funds (H.R. 1543), H3447 [17MR]
———impose a higher rate of tax on bonuses paid by businesses receiving Troubled Asset Relief Program funds (H.R. 1586), H3625, H3626, H3627-H3631 [18MR], H3644-H3653, H3655-H3665, H3688, H3691 [19MR], H3712 [23MR], H3753, H3789, H3814 [24MR]
———impose a higher rate of tax on bonuses paid by businesses receiving Troubled Asset Relief Program funds (H.R. 1598), E701 [18MR]
———impose a 100 percent tax on bonuses paid by businesses that receive Troubled Asset Relief Program assistance and are majority owned by the Federal Government (H.R. 1542), H3448 [17MR]
———impose a tax on certain securities transactions to fund job creation and deficit reduction (H.R. 4191), E3005 [15DE]
———provide a credit to employers for the cost of implementing wellness programs (H.R. 1897), E869 [2AP]
———provide for rollover of gain from divesting certain qualified securities of businesses engaged in Iran or Sudan discouraged activities, H154 [9JA]
———provide individual and corporate income tax relief, reduce the employee share of payroll taxes, and rescind unobligated stimulus funds (H.R. 4100), H13447 [2DE]
———restore deduction for travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel (H.R. 562), H3808 [24MR]
———suspend employment and income taxes for a certain period, H414 [21JA], H4020-H4024 [25MR]
———suspend employment and income taxes for a certain period (H.R. 143), H58-H60 [7JA], H150 [9JA], H374 [15JA], H521, H522 [26JA], H770 [28JA], H880 [3FE], H1013 [4FE], H1069-H1071 [9FE], H2612 [24FE]
———treatment of publicly traded partnerships directly or indirectly deriving income from providing investment adviser and related asset management services, H14399, H14401, H14403 [9DE]
Centers for Medicare & Medicaid Services: release of report on impact of Affordable Health Care for America Act, H13010 [17NO]
Charities: exempt motor vehicle donations to certain charities from limitations on such donations (H.R. 3248), E1851 [20JY]
———express support for charitable donations and associated tax deductions (H. Res. 244), E657 [12MR]
———preserve Federal income tax deduction for charitable giving, H11986 [28OC]
Children and youth: ensure that dependent students who take a medically necessary leave of absence do not lose health insurance coverage, H10495 [6OC]
Colleges and universities: make college more affordable, H4230 [31MR]
Congress: accomplishments of the 111th Congress, H14886 [15DE]
———evaluation of economic policies, H9413 [10SE]
———goals of the 111th Congress, H2634 [25FE]
———impact of decisions on personal freedoms, H14816-H14818 [11DE]
———impose a higher rate of tax on congressional leadership positions, H3659 [19MR]
Congressional Black Caucus: budget priorities, H3092-H3096 [9MR], H4461-H4469 [2AP]
Congressional Commission on Financial Accountability and Preparedness: establish (H.R. 2111), H5267 [6MY], H5550 [13MY], H5687 [18MY]
Congressional Progressive Caucus: budget priorities, H4440-H4446 [2AP]
———national objectives priority assignments, H5640-H5647 [14MY]
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. 3050), E1597 [26JN]
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. 48), E1026 [30AP]
Cooney Faulkner & Stevens, LLC: anniversary, E2856 [1DE]
Corporations: provide Federal contracting preferences for, and a reduction in income tax rates on, patriot corporations (H.R. 1874), E863 [2AP]
———repeal tax deferral on income of controlled foreign corporations attributable to imported property, H6420 [10JN], H8499 [22JY]
Cosmetology: expand the tip tax credit to employers of cosmetologists and promote tax compliance in the cosmetology sector (H.R. 3724), E2460 [6OC]
Credit: exclude from gross income discharges of personal indebtedness outside of bankruptcy (H.R. 2445), E1161 [14MY]
Deductions: proposed reduction for mortgage interest and charitable contributions, H2911 [3MR], H2931, H2932 [4MR], H3091 [9MR]
Democratic Party: evaluation of economic policies, H10491 [6OC]
———national agenda, H760, H761 [28JA], H2970-H2976 [4MR], H3039-H3045 [5MR], H4488 [2AP], H7153 [24JN], H7841 [9JY], H8011, H8012, H8013 [13JY], H8092 [14JY], H8103, H8106 [15JY], H8756 [24JY], H8893 [28JY], H10536 [7OC], H11433 [15OC], H12070 [29OC], H14449 [10DE], H14885, H14954 [15DE]
Dept. of Energy: establish a research, development, demonstration, and commercial application program to promote research of technologies for heavy duty plug-in hybrid vehicles, H9581 [16SE]
Dept. of Homeland Security: provide for payments in lieu of taxes for certain land (H.R. 4251), E2942 [10DE]
Dept. of the Treasury: allow waiver of tax penalties for failure to disclose reportable transactions, H9319, H9321 [8SE]
———disapprove expenditures exceeding certain amounts for the Troubled Asset Relief Program intended to bailout financial institutions (H.J. Res. 3), H369 [15JA], H447-H468, H475, H476 [22JA], H596 [27JA], H3710 [23MR], E127 [22JA], E133 [23JA], E136 [26JA], E155 [27JA], E174 [2FE]
———distribution of funds under the Troubled Asset Relief Program, H4000 [25MR]
———establish a pilot program to study alternatives to the current system of taxing motor vehicle fuels, including systems based on the number of miles traveled by each vehicle (H.R. 3311), H8619 [23JY]
———halt purchase of luxury jet by Citigroup Inc., and require Troubled Asset Relief Program recipients to assist homeowners and small business and limit executive compensation and perks, H605, H606 [28JA]
———impose transfer tax on certain securities exchanges in order to recoup the net cost of the Troubled Asset Relief Program, H1047 [9FE]
———improve authority of Special Inspector General for the Troubled Asset Relief Program (S. 383), H3847-H3851 [25MR]
———increase amounts available in Highway Trust Fund (H.R. 2391), E1144 [13MY]
———require Special Inspector General for the Troubled Asset Relief Program to include the effect of the program on small businesses in oversight, audits, and reports (H.R. 3179), H9527-H9529 [15SE]
———require Troubled Asset Relief Program assistance recipients to repay excessive bonuses paid to employees and pay an excise tax on amounts not repaid, H3812 [24MR]
———validity of analysis of financial status of banks as rationale for receipt of Troubled Asset Relief Program funds, H10463 [6OC]
Disasters: allow individuals either a credit against income or a deduction for expenses paid or incurred by reason of a voluntary or mandatory evacuation (H.R. 2953), E1501 [18JN]
———provide relief in the case of federally declared disasters, H14404 [9DE]
Diseases: require group and individual health insurance coverage of screening for colorectal cancer (H.R. 1330), H3798, H3800 [24MR]
District of Columbia: authorize improvements in the operation of government (H.R. 4207), E2886 [3DE]
Ecology and environment: establish an auction and revenue collection mechanism for a carbon market that ensures price stability with environmental integrity (H.R. 1666), H3710 [23MR]
———extend financing of the Superfund program by reinstating certain excise taxes (H.R. 564), H2887 [3MR], H11794 [27OC], E101 [15JA]
———impose a retail tax on single-use carryout bags (H.R. 2091), E947 [23AP]
———make expensing of environmental remediation costs permanent (H.R. 3260), E1847 [20JY]
Economic Growth and Tax Relief Reconciliation Act: make repeal of estate taxes permanent, H5817-H5819 [20MY]
Economy: comparison between policies of past Presidential administrations, H7995 [10JY], E983 [27AP]
———comparison between policies of past Presidential administrations and the Obama administration, H2915 [3MR], H3043 [5MR], H3323 [11MR], H3620 [18MR], H4264 [1AP], H4510 [2AP], H4759 [27AP], H4884 [28AP], H5467 [12MY], H5635 [14MY], H9261 [31JY], H11807 [27OC], E1197 [19MY]
———comparison of the economic recovery of the corporate and financial sectors with that of working class citizens, H11358, H11359 [14OC]
———create Economic Disaster Area designation to aid families and neighborhoods facing home foreclosure, H4256 [1AP], E765 [25MR]
———establish reporting requirements for Troubled Asset Relief Program or American Recovery and Reinvestment Act funds and establish a waste, fraud, and abuse hotline for such funds (H.R. 1472), H3341 [12MR]
———Federal Government control versus free enterprise, H13126 [18NO]
———Government bailout of financial institutions, H53, H55-H63 [7JA], H76-H81 [8JA], H144, H155 [9JA], H188-H191 [13JA], H508, H510, H514 [26JA], H879 [3FE], H1014, H1032, H1034 [4FE], H1068 [9FE], H1148 [10FE], H2838 [26FE], H4107 [30MR], H4755, H4760 [27AP], H4844 [28AP], H5276-H5278 [6MY], H6055 [2JN], H7735 [7JY], H9470 [14SE], H10043 [29SE], H13457 [2DE], H14951 [15DE]
———impact of increased Government spending and growth, H8803-H8807 [24JY], H9812 [23SE], H9904 [24SE]
———impact of tax cuts, H496 [26JA], H750, H766 [28JA], H1068 [9FE], H1279 [12FE], H2610 [24FE], H2814, H2815 [25FE], H2913 [3MR], H3047, H3048 [5MR], H3128, H3133, H3137-H3139 [10MR], H3840 [25MR], H4221, H4223 [31MR], H11270 [13OC], H13451 [2DE]
———importance of job creation, H354 [15JA], H559, H577, H578 [27JA], H1212 [11FE], H3107 [10MR], H3758 [24MR], H5462 [12MY], H6298-H6303 [8JN], H7397 [25JN], H10527 [7OC], H13116 [18NO], H13358 [1DE], H13390, H13391, H13392, H13447-H13453, H13460-H13463 [2DE], H13469, H13470, H13471, H13472, H13501-H13512 [3DE], H13600, H13602 [8DE], H14378, H14379 [9DE], H14448 [10DE], H14747, H14806, H14811, H14817 [11DE], H14851-H14862 [14DE], H14887, H14961-H14966, H14970 [15DE], H14987 [16DE], E297 [23FE]
———limit compensation for executives at companies that receive Federal bailout funds, H155 [9JA]
———national objectives priority assignments, H55-H60 [7JA], H424 [21JA], H880 [3FE], H2607 [24FE], H2819-H2826 [25FE], H3032, H3047-H3052 [5MR], H3133-H3139 [10MR], H3322-H3329 [11MR], H3426-H3433 [16MR], H3620-H3627 [18MR], H3815, H3817 [24MR], H4556, H4558 [21AP], H4694 [23AP], H5155-H5161 [5MY], H5720, H5721, H5771 [19MY], H5895, H5897 [21MY], H6129 [3JN], H6254-H6259 [4JN], H6522 [10JN], H8441 [21JY], H9720-H9722 [17SE], H12266-H12272 [3NO], H12349 [4NO], H14880 [15DE], E2433 [1OC]
———prevent pending tax increases and provide additional tax reductions to stimulate economic growth (H.R. 301), H81 [8JA], H187 [13JA]
———provide economic recovery payments to recipients of Social Security, railroad retirement, and veterans disability benefits, H5635 [14MY]
———provide for economic stabilization, capital utilization, and enterprise reform (H.R. 7264), H3826 [24MR]
———provide stimulus for economic recovery, H40, H63 [7JA], H73, H74, H75 [8JA], H145-H152, H156 [9JA], H185 [13JA], H392 [21JA], H3039-H3045 [5MR], H3758 [24MR], H5466-H5472 [12MY], H5586 [14MY], H5885, H5886 [20MY], H7744 [8JY], H8056 [14JY], H8309 [17JY], H8437 [21JY]
———reduce Social Security payroll taxes and reduce reliance of the U.S. economy on carbon-based energy sources, H5693 [18MY]
———require companies receiving Federal bailout funds to disclose executive compensation, H334 [15JA]
———suspend capital gains tax, schedule Government-sponsored enterprises for privatization, repeal Full Employment Act, and suspend mark-to-market accounting requirements, H3516, H3520 [17MR]
Education: allow tax credits for certain elementary and secondary school expenses and contributions to charitable school-tuition organizations (H.R. 1952), E866 [2AP]
———expand the Hope Scholarship credit to elementary and secondary school expenses (H.R. 1953), E861 [2AP]
———provide for the deductibility of higher education expenses and interest on student loans (H.R. 1954), E863 [2AP]
———provide tax credit for educational expenses incurred in attending public or private elementary and secondary schools (H.R. 1951), E859 [2AP]
———provide tax credit for elementary and secondary school personnel (H.R. 1950), E855 [2AP]
———provide tax credit for elementary and secondary school teachers (H.R. 1949), E855 [2AP]
———simplify and improve the current education tax incentives (H.R. 386), H145 [9JA], H370 [15JA]
Electric power: extend credit for electricity produced from certain renewable resources (H.R. 1743), E793 [26MR]
———extend credit for electricity produced from certain renewable resources (H.R. 451), H7660 [26JN]
———rates, H9195 [30JY]
Electronic commerce: make permanent the moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce (H.R. 1560), E687 [17MR]
Employment: allow deduction and make refundable the credit for household and dependent care services necessary for gainful employment (H.R. 2045), E931 [22AP]
———impact of the outsourcing of jobs to foreign countries on the economy, H13512 [3DE]
———modify rules relative to the treatment of individuals as independent contractors or employees (H.R. 3408), E2123 [31JY]
Executive Office of the President: convening of fiscal responsibility summit, H1610 [23FE]
Families and domestic relations: allow credit for medical expenses for dependents (H.R. 1496), E650 [12MR]
———permanently extend estate tax relief, H4384 [1AP]
———reform estate and gift tax, H11724, H11725 [23OC]
———repeal estate tax, H13118 [18NO], H13358 [1DE], H13473-H13479, H13491-H13494 [3DE]
———retain estate tax with an immediate exemption increase and repeal new carryover basis rules (H.R. 4154), H13482-H13494, H13512 [3DE], E2898 [7DE], E2913 [8DE], E2935 [10DE], E2965 [11DE]
———retain estate tax with an immediate exemption increase and repeal new carryover basis rules (H.R. 4154), consideration (H. Res. 941), H13472-H13480 [3DE]
———retain estate tax with an immediate exemption increase and repeal new carryover basis rules (H.R. 4154), motion to recommit, H13491-H13494 [3DE]
Federal-State relations: distribution of Federal funds to State and local governments, H11494-H11500 [20OC]
———ensure that all taxpayers have the ability to deduct State and local general sales taxes (H.R. 379), H95 [9JA]
———regulate certain State taxation of interstate commerce (H.R. 1083), H1581 [13FE], E282 [13FE]
Financial institutions: clarify financing for Systemic Dissolution Fund comes exclusively from financial industry assets, H14760, H14761 [11DE]
Fire prevention: treat automatic fire sprinkler systems as 5-year property for purposes of depreciation (H.R. 1194), E2976 [11DE]
Florida: tribute to residents protesting wasteful Government spending, H4844 [28AP]
Foreign trade: economic impact of tariff increase on tires from China, H9499 [15SE]
Geithner, Sec. of the Treasury: impact of previous self-employment tax errors on suitability to be Sec. of the Treasury, H2826-H2832 [25FE], H5701 [18MY]
———payment of penalties relative to previous self-employment tax errors, H12016 [28OC], H13378-H13383 [1DE]
Geithner, Timothy F.: impact of previous self-employment tax errors on suitability to be Sec. of the Treasury, H506 [26JA], H1023 [4FE]
———nomination to be Sec. of the Treasury, H394 [21JA]
Great Lakes: deny refinery expensing to owners of refineries permitted to increase the discharge of pollutants into the Great Lakes (H.R. 53), E5 [6JA]
Gulf Opportunity Zone: extend increased rehabilitation credit for structures, H14381, H14382 [9DE]
Health: allow a deduction for qualified long-term care insurance and a credit for individuals who care for those with long-term care needs (H.R. 897), E274 [13FE]
———allow medical care providers a credit for uncompensated emergency medical care and to allow hospitals a deduction for such care (H.R. 1497), E657 [12MR]
———constitutionality of mandate requiring U.S. citizens to have health insurance, H14814, H14816 [11DE]
———establish certain requirements for any national policy to provide health care and reform insurance procedures (H.R. 3700), H10443-H10445 [1OC], H11578 [21OC]
———establish health savings accounts for all citizens, H11577 [21OC], H13038-H13042 [17NO]
———establish health savings accounts for all citizens, provide health savings account and high deductible health plan payments in lieu of certain benefits, and require immigrants to have same such plans (H.R. 3478), H12134, H12137 [29OC]
———impact of increased medical device taxes or fees on research and development, competition, and viability of domestic orthopedic industry, H9778-H9780 [22SE], H11360 [14OC], H11809 [27OC], H12216, H12262, H12263 [3NO], H12314 [4NO]
———impact of prescription drug discounts on the biopharmaceutical industry, H12896 [7NO]
———impose a tax on value of health care benefits and use such funds to provide health care to those without coverage, H5806 [20MY], H6782 [15JN]
———impose criminal penalties for failure to purchase health insurance, H12860, H12891 [7NO]
———make health care coverage more accessible and affordable (H.R. 1495), E653 [12MR]
———modify rules with respect to health savings accounts and medical savings accounts, H12138 [29OC]
———national policy to provide health care and reform insurance procedures (H.R. 2399), H6140 [3JN]
———national policy to provide health care and reform insurance procedures (H.R. 2520), H9798 [22SE], H11808 [27OC], H12260 [3NO], E2045 [28JY]
———national policy to provide health care and reform insurance procedures (H.R. 3889), H11574 [21OC], H11802 [27OC], H12276 [3NO], H12592 [7NO], H13331 [19NO]
———national policy to provide health care and reform insurance procedures (H.R. 3962), H12047, H12048, H12049, H12050, H12118-H12121, H12122, H12123, H12126, H12132-H12138 [29OC], H12143, H12145, H12175, H12176, H12180, H12181, H12182-H12195 [2NO], H12199, H12206, H12207, H12208, H12209, H12210, H12211, H12212, H12213, H12214, H12215, H12216, H12217, H12218, H12219, H12220, H12221, H12222, H12223, H12224, H12225, H12226, H12227, H12228, H12229, H12230, H12231, H12232, H12258-H12266, H12272-H12285 [3NO], H12291, H12292, H12293, H12296-H12299, H12306, H12312, H12314, H12337, H12338, H12339, H12341-H12361 [4NO], H12367, H12368, H12369, H12370, H12389, H12429-H12453 [5NO], H12459, H12460, H12461, H12463-H12465, H12467, H12468, H12475, H12485, H12537-H12540, H12542, H12543, H12549, H12550, H12551, H12552, H12553, H12554-H12582 [6NO], H12591, H12592, H12593, H12594, H12623-H12968 [7NO], H12982, H12983, H12984, H12989 [16NO], H13007, H13009, H13010, H13011, H13012, H13013, H13038-H13056 [17NO], H13073, H13119, H13126-H13133, H13262-H13264 [18NO], H13270, H13271, H13276, H13303-H13307, H13329-H13331, H13334 [19NO], H13358 [1DE], H13390, H13454-H13457 [2DE], H13511, H13513-H13516 [3DE], H13523, H13524 [7DE], H13552, H13583, H13584 [8DE], H14376, H14377, H14378, H14379 [9DE], H14449 [10DE], H14814-H14820 [11DE], H14847, H14851, H14857, H14861, H14862, H14867-H14874 [14DE], H14883, H14884, H14885, H14886, H14911, H14913, H14915, H14916, H14955, H14959, H14967, H14970 [15DE], H15480, H15486, H15487 [16DE], E2659 [29OC], E2698 [3NO], E2719 [4NO], E2729, E2731 [5NO], E2733 [6NO], E2755, E2756 [9NO], E2759, E2762, E2766, E2770, E2772, E2775 [16NO], E2779 [17NO], E2812, E2823, E2830, E2836 [19NO], E2858 [1DE], E2868 [2DE], E2922, E2925, E2932 [10DE]
———national policy to provide health care and reform insurance procedures (H.R. 3962), consideration (H. Res. 903), H12598-H12622 [7NO]
———national policy to provide health care and reform insurance procedures (H.R. 3962), corrections in engrossment, H12969 [7NO]
———national policy to provide health care and reform insurance procedures (H.R. 3962), motion to recommit, H12966, H12967 [7NO]
———national policy to provide health care and reform insurance procedures (H.R. 4038), H12859, H12860, H12888 [7NO]
———prevent tax increases on medical devices, H9465 [14SE]
———provide a refundable tax credit for medical costs, expand access to health insurance coverage through individual membership associations (IMAs), and assist in the establishment of high risk pools (H.R. 3218), H11379 [14OC], H12184 [2NO], H12260 [3NO]
Health Care Comparative Effectiveness Research Institute: establish (H.R. 2502), E2759 [16NO]
House of Representatives: legislative priorities, H10129 [30SE]
House Rules: allow consideration of motions to suspend rules and consider certain legislation (H. Res. 257), H3645-H3653 [19MR]
Housing: aid families and neighborhoods facing home foreclosure, H1161 [11FE], H1625 [23FE], H2966 [4MR], H5084 [4MY], H5105 [5MY]
———aid families and neighborhoods facing home foreclosure and address the subprime mortgage crisis, H302 [14JA], H3486-H3491 [17MR]
———allow a refundable credit for the purchase of a residence, H537 [27JA]
———allow a refundable credit for the purchase of a residence (H.R. 101), H179-H181 [13JA], E25 [7JA]
———expand and extend the first-time homebuyer credit, H11386 [15OC]
———extend and modify the first-time homebuyer credit, H12215 [3NO], H12384-H12390 [5NO], H13271 [19NO], E2737, E2743 [6NO]
———extend first-time homebuyer tax credit, H11146 [8OC]
———extend first-time homebuyer tax credit, repeal first-time homebuyer requirement, and waive recapture (H.R. 2905), H11358 [14OC]
———prevent a change in residency as a result of extended official duty in the military or certain Federal service from triggering repayment provisions of the first-time homebuyer credit (H.R. 3573), E2275 [15SE]
———provide a credit for certain home purchases, H1230 [11FE]
———provide a credit for certain home purchases (H.R. 1245), H3723 [23MR], H6371 [9JN]
Income: reform laws and filing procedures, H4233 [31MR]
———repeal termination of the estate tax, increase estate and gift tax unified credit, and coordinate a reduction in the maximum rate of tax with a phaseout of the deduction for State death taxes, H13486 [3DE]
———repeal termination of the estate tax, increase estate and gift tax unified credit, and coordinate a reduction in the maximum rate of tax with a phaseout of the deduction for State death taxes (H.R. 3905), E2913 [8DE]
Information technology: increase deduction for the purchase of qualified health care information technology by medical care providers (H.R. 1087), H10442 [1OC], H12105 [29OC]
Insurance: allow a refundable credit for health insurance costs of individuals with COBRA continuation coverage by reason of termination of employment, H2888 [3MR]
———allow certain public employees a deduction for distributions from governmental plans for health and long-term care insurance (H.R. 1413), E618 [10MR]
———allow credit for cost of insurance against negative outcomes from surgery and malpractice of a physician (H.R. 1498), E665 [12MR]
———disallow deduction for excess non-taxed reinsurance premiums relative to U.S. risks paid to affiliates (H.R. 3424), E2111 [31JY]
———extend coverage under group health plans and under group and individual health insurance coverage for dependent, unmarried, uninsured children under the age of 30 (H.R. 2831), H6908 [17JN], H11114 [8OC]
———prohibit pre-existing condition exclusions in group health plans and health insurance coverage in the group and individual markets (H.R. 1092), H3447 [17MR]
———require group health plans and issuers of health insurance coverage to provide coverage for second opinions (H.R. 2457), E1182 [18MY]
———require health plans to provide direct access to services provided by obstetrician-gynecologists without a referral (H.R. 2940), E1497 [18JN]
Internal Revenue Code: extend certain expiring provisions (H.R. 4213), H14385-H14407 [9DE], E2938 [10DE]
———extend certain expiring provisions (H.R. 4213), consideration (H. Res. 955), H14379-H14383 [9DE]
———extend certain expiring provisions (H.R. 4213), motion to recommit, H14405 [9DE]
———provide taxpayers a flat tax alternative to the current income tax system, H3048 [5MR]
———provide taxpayers a flat tax alternative to the current income tax system (H.R. 1040), H2828-H2830 [25FE]
———simplify and make tax system fairer and more fiscally responsible, H5587 [14MY]
———terminate (H.R. 982), H1204 [11FE]
Investments: allow certain individuals who made investments with Bernard L. Madoff Investment Securities LLC to deduct losses, H7728 [7JY]
———allow individuals to defer recognition of reinvested capital gains distributions from regulated investment companies (H.R. 3429), E2112 [31JY]
———ensure uniform and accurate credit rating of municipal bonds and review the municipal bond insurance industry, H286 [14JA], E122 [22JA]
———increase contribution limits to dependent care flexible spending accounts and provide for a carryover of unused dependent care benefits (H.R. 1279), E526 [3MR]
———increase limitation on the capital loss carryovers of individuals (H.R. 884), E209 [4FE]
———make individual income tax rates for capital gains permanent (H.R. 498), E86 [14JA]
———provide a temporary exclusion of the gain on the sale or exchange of certain small business stock (H.R. 4236), H14399 [9DE]
———provide for tax-favored unemployment savings accounts (H.R. 153), E69 [13JA]
———provide transparency relative to fees and expenses charged to participant-directed defined contribution plans (H.R. 2779), E1355 [9JN]
IRS: provide that penalties and interest will not be imposed on U.S. citizens (H.R. 735), H771-H776 [28JA], H2826-H2832 [25FE], H4021, H4022 [25MR], H9472 [14SE]
Kemp, Jack F.: tribute (H. Res. 401), H5102, H5137 [5MY], H5190-H5199 [6MY], E1099 [7MY], E1112 [11MY], E1203 [19MY], E1338 [8JN]
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. 1423), E611 [10MR]
Liechtenstein: tax and financial crime enforcement, E2970 [11DE]
Local government: allow certain local tax debt to be collected through the reduction of Federal tax refunds (H.R. 3060), E1595 [26JN]
Mental health: require equity in the provision of mental health and substance-related disorder benefits under group health plans, H8105 [15JY], H8187 [16JY], H8877, H8906 [28JY], H10524 [7OC], E2039 [28JY]
Molalla River: compensate local educational agencies and governments for tax revenues lost when the Federal Government designates portions as components of the Wild and Scenic Rivers System, H13273-H13278 [19NO]
Morality and ethics: importance of accountability in government and society, H3139-H3142 [10MR], H3504-H3507 [17MR], H3789 [24MR], H5700-H5706 [18MY], H11279-H11285 [13OC], H13261, H13262 [18NO]
Mortgages: provide a credit to individuals who pay their mortgages on time (H.R. 1317), H2991 [5MR]
Motor vehicles: allow deductions for interest payments on car loans and sales and excise taxes on certain motor vehicle purchases, H1564 [13FE]
———allow individuals and businesses a temporary credit against income tax for the purchase of certain vehicles (H.R. 550), E98 [15JA]
———establish a research, development, demonstration, and commercial application program to promote research of technologies for heavy duty plug-in hybrid vehicles (H.R. 445), H9355-H9357 [9SE], E2230 [10SE], E2260 [14SE]
———exclude from gross income the reimbursement costs of using passenger automobiles for charitable organizations (H.R. 590), E96 [15JA]
———include loans for recreational vehicles when providing incentives to consumers and lenders for the purchase of a passenger vehicle, H292 [14JA]
———promote charitable donations of qualified vehicles (H.R. 571), E1101 [7MY]
———protect consumers from discriminatory State taxes on motor vehicle rentals (H.R. 4175), E2867 [2DE]
———provide a credit for the State and local sales taxes paid on the purchase of an automobile (H.R. 100), H179-H181 [13JA], E25 [7JA]
———provide a credit to facilitate accelerated development and deployment of advanced safety systems for commercial motor vehicles (H.R. 2024), E941 [22AP]
———provide consumer rebates for purchases of certain new passenger motor vehicles (H.R. 1808), H4139 [31MR]
———provide financing for automobile dealer floor plan loans, H292 [14JA]
———provide incentives for replacing an automobile with a more fuel-efficient automobile (H.R. 1768), E790 [26MR]
———provide incentives to accelerate the production and adoption of plug-in electric vehicles and related component parts, H13123 [18NO]
———provide incentives to consumers and lenders for the purchase of a passenger vehicle (H.R. 385), H94 [9JA]
National objectives: provide permanent incentives for economic growth (H.R. 470), H304-H311 [14JA], H329 [15JA], H448 [22JA], H579, H598, H599 [27JA], H891 [3FE], H1193 [11FE], H2914, H2919 [3MR], H13269 [19NO]
———reform laws relative to individuals, estate and gift taxes, corporate rates, capital gains and dividends, retirement savings, lifetime savings, life skills, and certain medical care (H.R. 99), H179-H181 [13JA], H2830 [25FE], E4 [6JA], E25 [7JA]
Native Americans: codify exclusion from gross income of medical care provided for Indians (H.R. 3608), E2322 [21SE]
———encourage charitable contributions of real property for conservation purposes by Native corporations (H.R. 3568), E2266 [15SE]
———treat Indian tribal governments as States for purposes of determining sources of support of charitable organizations (H.R. 3085), E1627 [26JN]
Natural gas: encourage production, H6398 [9JN]
News media: allegations of bias in reports of President Obama's promise not to raise taxes relative to Affordable Health Care for America Act, H13074 [18NO]
Newspapers: allow certain newspapers to be treated as nonprofit organizations (H.R. 3602), E2313 [17SE]
Nutrition: exclude from gross income amounts reimbursed by an individual's employer for certain dietary supplements and meal replacement products (H.R. 3406), E2094 [31JY]
Obama, President: evaluation of economic policies, H2866, H2867 [26FE], H2911, H2918-H2922 [3MR], H2964-H2970 [4MR], H2986 [5MR], H3070-H3076 [6MR], H3096-H3103 [9MR], H3325-H3329 [11MR], H3340, H3379-H3387 [12MR], H3441, H3443, H3445, H3520-H3524 [17MR], H3533 [18MR], H3675-H3677, H3689 [19MR], H3732-H3739 [23MR], H3752, H3754, H3755, H3784-H3786, H3789, H3790, H3814, H3825-H3828 [24MR], H3839, H3840, H3997 [25MR], H4030, H4031, H4049-H4054 [26MR], H4255, H4256 [1AP], H4490, H4513 [2AP], H4759-H4763 [27AP], H4970 [29AP], H5381 [7MY], H5690 [18MY], H7922 [9JY], H7998 [10JY], H8193, H8194, H8294, H8297, H8299, H8300 [16JY], H8374-H8376 [20JY], H8430, H8431, H8442, H8469, H8470 [21JY], H11562 [21OC], H11716 [23OC], H11776 [26OC]
———evaluation of policies relative to Presidential campaign promises, H4241 [31MR]
Political campaigns: provide a credit and a deduction for small political contributions (H.R. 726), E151 [27JA]
Populist Caucus: formation and agenda, H4227-H4233 [31MR]
Power resources: allow a tax credit for the purchase of idling reduction systems for diesel-powered on-highway vehicles (H.R. 3383), E2089 [29JY]
———extend alternative fuels credit for natural gas and liquefied petroleum gas, H14405 [9DE]
———extend credit for production of biodiesel, H14404 [9DE]
———make permanent tax credits for energy research and development programs, H3532 [18MR]
———national energy policy, H2911 [3MR], H3091 [9MR], H3444, H3448, H3473, H3477 [17MR], H3722 [23MR], H4030 [26MR], H4105 [30MR], H4723-H4728 [23AP], H5452 [12MY], H5779-H5783 [19MY], H7695-H7701 [26JN], H11487-H11494, H11500-H11507 [20OC], H13455 [2DE], E941 [22AP]
———permit issuance of tax-exempt bonds for financing clean energy improvements under State and local property assessed clean energy programs (H.R. 4155), E2836 [19NO]
———proposed elimination of tax incentives for exploration, development, or production of oil and natural gas, H2933 [4MR], H3057 [6MR], H3111 [10MR]
———provide tax incentives for clean coal technology, H5558 [13MY]
———reduce carbon dioxide emissions by imposing a tax on primary fossil fuels based on their carbon content (H.R. 594), E100 [15JA]
———renew credit for renewable energy production, H1575 [13FE]
Public demonstrations: protest held in Washington, DC, against Government spending, taxing, and borrowing, H9498 [15SE]
Public Policy Institute of California: invitation to Members of Congress to participate in a panel discussion on the American Recovery and Reinvestment Act, H1610 [23FE]
Public utilities: permit issuance of tax-exempt bonds for certain air and water pollution control facilities (H.R. 4243), E2906 [8DE]
Puerto Rico: eligibility of residents for the refundable portion of the child tax credit (H.R. 3718), E2528 [14OC]
———inclusion in supplemental appropriations for economic stimulus, H532 [27JA]
Railroads: accelerate locomotive fuel savings and provide incentives for owners to replace high-polluting models with newly-built or newly-remanufactured fuel-efficient and less-polluting models (H.R. 3947), H11983 [28OC]
Rangel, Representative: investigate alleged House Rules and tax law violations relative to gift acceptance and financial disclosure, H12214 [3NO]
———investigate alleged House Rules and tax law violations relative to gift acceptance and financial disclosure and call for removal as Committee on Ways and Means (House) chairman, H2826-H2832 [25FE], H5701 [18MY], H9317-H9322 [8SE], H9471-H9477 [14SE], H10502, H10503 [6OC]
———investigate alleged House Rules and tax law violations relative to gift acceptance and financial disclosure and call for removal as Committee on Ways and Means (House) chairman (H. Res. 143), H1128, H1139-H1144 [10FE], H10060 [29SE]
———investigate alleged House Rules and tax law violations relative to gift acceptance and financial disclosure and call for removal as Committee on Ways and Means (House) chairman (H. Res. 805), H10542 [7OC]
———payment of penalties relative to failure to pay taxes on rental income received from Caribbean property, H12016 [28OC], H13380, H13382 [1DE]
Rates, H736-H743 [28JA], H1065 [9FE], H1153 [10FE], H1206, H1229-H1231 [11FE], H1252 [12FE], H1595 [13FE], H2633, H2634 [25FE], H2932, H2948, H2966, H2967 [4MR], H2983, H2986, H3042, H3047-H3049 [5MR], H3072, H3074 [6MR], H3080, H3098-H3103 [9MR], H3107, H3110, H3112, H3113 [10MR], H3150, H3324, H3327-H3329 [11MR], H3382-H3387 [12MR], H3430-H3433 [16MR], H3443, H3445, H3449, H3450, H3451, H3476, H3504, H3507, H3514, H3515, H3520 [17MR], H3530, H3621-H3627 [18MR], H3689 [19MR], H3734, H3735 [23MR], H3792-H3798 [24MR], H4030, H4031, H4047 [26MR], H4133, H4245 [31MR], H4260, H4372, H4376, H4377, H4381, H4384, H4387 [1AP], H4406-H4409, H4497 [2AP], H4528 [21AP], H4587, H4589, H4675-H4677 [22AP], H4875, H4892, H4893, H4895 [28AP], H4920-H4922 [29AP], H5069 [4MY], H6908 [17JN], H8011 [13JY], H8066 [14JY], H8207 [16JY], H8444 [21JY], H8895, H8908, H8910 [28JY], H9262 [31JY], H10412 [1OC], H12258, H12261, H12281, H12282 [3NO], H12429 [5NO], H13116 [18NO], H13451-H13453 [2DE], H14882 [15DE], H15483 [16DE]
———make permanent the sales tax deduction, child credit, repeal of estate tax, and deduction for higher education expenses, and extend the capital gains and dividend rates (H.R. 4270), E2961 [10DE]
———provide alternative minimum tax relief and increase limitations on expensing of certain depreciable business assets, H14405 [9DE]
Real estate: allow expensing of certain real property (H.R. 3178), E1725 [10JY]
———allow specified energy property grants to real estate investment trusts without regard to the ratable share income limitations (H.R. 4256), E2936 [10DE]
———expand and make permanent the standard deduction for real property taxes (H.R. 3213), E1764 [14JY]
———extend the standard deduction for real property taxes and adjust such deduction for inflation (H.R. 2725), E2938 [10DE]
———increase amount excludable from the sale of a principal residence by taxpayers who have attained age 50 (H.R. 674), E165 [28JA]
———prohibit tax increase on real estate partnerships, H14399-H14402 [9DE]
———provide a standard deduction for business use of a home (H.R. 1509), H5897 [21MY], E686 [17MR]
Renewable energy: adjust credit percentage for qualifying advanced energy wind projects based on domestic steel content (H.R. 3034), H7254 [25JN]
———deny alternative fuel and alternative fuel mixture credits for black liquor (H.R. 2967), H7090 [23JN]
———promote development and use of marine renewable energy technologies, H8119 [15JY]
———promote development and use of marine renewable energy technologies (H.R. 2148), E1003 [28AP]
Republican Party: national agenda, H878 [3FE], H1068 [9FE], H1163, H1164 [11FE], H2609, H2612 [24FE], H2916-H2921 [3MR], H4133, H4136 [31MR], H4754 [27AP], H6254-H6261 [4JN], H11563-H11567 [21OC], H13276 [19NO], E2698 [3NO]
Research: make the credit for research activities permanent and provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities (H.R. 1545), H5104 [5MY], H5173 [6MY], H14946 [15DE]
Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 25), H3479, H3480-H3486 [17MR], H4489 [2AP], E690 [17MR]
SBA: provide small businesses with information and technical assistance if they face cost increases as a result of taxes on carbon emissions, H5861 [20MY]
———study whether certain new costs and taxes imposed on small businesses negatively impact timely repayment of loans, H12114, H12115 [29OC]
Schools: expand incentives for construction and renovation of public schools, H613, H631 [28JA], H1530, H1557 [13FE]
———promote green schools (H.R. 58), E25 [7JA]
Science: provide credits for qualified stem cell research, storage of qualified stem cells, and donation of umbilical cord blood (H.R. 1654), E720 [19MR]
Securing America's Future Economy (SAFE) Commission: establish, H41, H60 [7JA], H83 [8JA], H166 [13JA], H372 [15JA], H495 [26JA], H877, H917 [3FE], H1083 [10FE], H1577 [13FE], H2606 [24FE], H2877 [2MR], H3069 [6MR], H4427 [2AP], H8429 [21JY], E102 [15JA]
———establish (H.R. 1557), H3756 [24MR], H7710 [7JY], H10075 [30SE], H11734 [23OC], E2643 [27OC]
Securities: allow a credit for clean renewable water supply bonds (H.R. 4132), E2829 [19NO]
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 (H.R. 728), E306 [23FE]
Servicemembers Civil Relief Act: clarify that servicemembers and their dependents have a private course of action for violations of their rights, H7337 [25JN]
———provide enforcement of rights afforded under Act, H12159 [2NO]
Severance payments: exclude certain severance payments from gross income (H.R. 154), E69 [13JA]
Shipping industry: exempt certain shipping from harbor maintenance tax (H.R. 528), E129 [22JA]
Ships and vessels: equitable treatment for certain individuals performing duties on vessels relative to State and local taxes, H11626 [22OC]
———modify application of the tonnage tax on vessels operating in the dual U.S. domestic and foreign trades (H.R. 3049), E1575 [26JN]
Small business: allow companies to choose asset depreciation schedule that best suits their individual business, H12070, H12071 [29OC]
———economic impact of increased tax rates, H8066 [14JY], H11520, H11522, H11523 [21OC], H11586, H11693-H11697 [22OC], H12475-H12477, H12485 [6NO], H12613, H12914, H12915 [7NO], H13042, H13043 [17NO], H13511 [3DE]
———extend deduction for newly purchased business equipment, H13470 [3DE]
———health insurance coverage, H8886, H8888 [28JY]
———improve access and choice relative to employee health care, H12961 [7NO]
———improve access and choice relative to employee health care (H.R. 2607), H12217 [3NO]
———increase deduction for business start-up expenditures (H.R. 1552), H4138 [31MR]
———provide credits to small businesses and their employees for health insurance coverage, H8306 [17JY]
———provide support for small business concerns, H1252 [12FE], H3294 [11MR], H3377 [12MR], H3758, H3759 [24MR], H4243 [31MR], H5820 [20MY], H6256 [4JN], H8159 [15JY], H14846, H14855 [14DE]
Social Security: prohibit the use of increased tobacco taxes to offset the cost of expanded State Children's Health Insurance Program coverage, H974 [4FE], H4400 [2AP]
———repeal incluion of gross income in benefits (H.R. 162), E1 [6JA]
———repeal tax increase on benefits (H.R. 161), E1 [6JA]
———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), E10 [6JA]
Solar energy: allow a refundable investment credit, and 5-year depreciation, for property used to manufacture solar energy, H577 [27JA], H1161 [11FE]
———expand certain solar energy credits, H563 [27JA]
Solis, Sec. of Labor: impact of spouse's previous tax errors on suitability to be Sec. of Labor, H5703 [18MY]
Taxpayer March on Washington: tribute to participants (H. Res. 870), H12048 [29OC]
Teachers: allow Head Start teachers the same above-the-line deduction for supplies as is allowed to elementary and secondary school teachers (H.R. 1405), H3112 [10MR]
Technology: prohibit discrimination in State taxation of multichannel video programming distribution services (H.R. 1019), E256 [12FE]
Telephones: prohibit imposition of a new discriminatory tax on cell phone services, providers, or property, H6830 [16JN]
———repeal excise tax on telephone use and other communications services (H.R. 2203), E1042 [30AP]
Territories: extend eligibility under new markets tax credit for community development entities created or organized in American Samoa, the Northern Mariana Islands, Guam, Puerto Rico, and the Virgin Islands (H.R. 473), E76 [13JA]
Tips: provide that tips received for certain services shall not be subject to income or employment taxes (H.R. 779), E167 [28JA]
Tobacco products: deter smuggling and ensure collection of all tobacco taxes (H.R. 1676), H5730-H5738 [19MY], E1260 [21MY]
Transportation: allow employees to receive transportation fringe benefits for the same month both in the form of transit passes and reimbursement of bicycle commuting expenses (H.R. 863), E210 [4FE]
———allow employers a refundable credit against income tax for a portion of the employer's cost of providing tax-free transit passes to employees (H.R. 55), E15 [6JA]
———improve commuting and transportation options (H.R. 3271), E1858 [21JY]
———infrastructure funding, H11585 [22OC], H13008 [17NO], H13552, H13601 [8DE]
———provide relief for obtaining transportation worker identification credentials (H.R. 1097), E273 [13FE]
Truth in Lending Act: require income verification by lenders utilizing IRS tax transcripts, H5356 [7MY]
U.S. Chamber of Commerce: evaluation and impact of Obama administration business policies, H12049, H12050, H12122 [29OC]
U.S.-Panama Trade Promotion Agreement: impact of Panama's designation as a tax haven on ratification, H4232, H4233 [31MR], H4691 [23AP], H5044 [30AP]
———ratification, H4692 [23AP], H5044 [30AP], H5770 [19MY]
Unemployment: exclude from Federal tax certain payments made in connection with reductions in force (H.R. 1312), E548 [4MR]
———exclude from gross income amounts distributed from tax-favored accounts during a period of unemployment (H.R. 1311), E548 [4MR]
———extend work opportunity tax credit to the long-term unemployed, H11820 [27OC]
———suspend taxation of unemployment compensation for a certain period, H606 [28JA], H1089 [10FE]
———suspend taxation of unemployment compensation for a certain period (H.R. 155), E69 [13JA]
Veterans: allow eligible veterans to use qualified veterans mortgage bonds to refinance home loans (H.R. 2756), E1341 [8JN]
———make all veterans eligible for home loans under the veterans mortgage revenue bond program (H.R. 2319), E1100 [7MY]
Volunteer firefighters: allow a credit against income (H.R. 1433), E635 [11MR]
Volunteer workers: allow a deduction for certain travel expenses of qualified emergency volunteers (H.R. 1434), E635 [11MR]
Wall Street Journal: assessment of H.R. 3962, Affordable Health Care for America Act, H12210 [3NO]
Women: protect breastfeeding by new mothers, provide performance standards for breast pumps, and provide tax incentives to encourage breastfeeding (H.R. 2819), E1377 [11JN]
Remarks in Senate
Air pollution: impact of economy-wide global warming pollution emission cap and trade program, S3104 [16MR], S3324 [18MR], S3516-S3518 [19MR], S3584 [23MR], S3743 [25MR], S3820 [26MR], S3942, S3964, S3975 [30MR], S4108 [31MR], S4710 [24AP], S4834, S4854, S4856 [29AP], S5000-S5002 [1MY], S5103, S5104 [5MY], S5464-S5466 [14MY], S6138-S6140 [4JN], S6429 [10JN], S6486 [11JN], S7041-S7046 [25JN], S7169 [7JY], S7287, S7298 [9JY], S7405-S7407 [13JY], S7449 [14JY], S7539 [15JY], S7601-S7603, S7613 [16JY], S7667, S7679 [20JY], S8117 [27JY], S8629 [31JY], S9117, S9118 [8SE], S9496 [17SE], S9648 [22SE], S10142 [6OC], S10720 [26OC], S10763-S10765 [27OC], S10880, S10885-S10887 [29OC], S10955 [30OC], S11319 [10NO], S11459-S11465 [18NO]
———prohibit global warming pollution emission cap and trade program from increasing electric and gasoline prices, S3972-S3976 [30MR], S4011, S4017-S4030, S4046 [31MR], S4257 [2AP], S4652, S4653 [23AP]
———use of budget reconciliation for global warming pollution emission cap and trade program, S3974 [30MR], S4020-S4026 [31MR], S4136, S4139-S4143, S4148, S4149 [1AP], S4232, S4289 [2AP], S4637-S4641, S4654 [23AP]
Airport and Airway Trust Fund: extend funding and expenditure authority (H.R. 1512), S3379 [18MR]
———extend funding and expenditure authority (H.R. 3607), S9856 [24SE], S9863 [25SE]
———extend funding and expenditure authority (H.R. 4217), S12969 [10DE]
Alternative minimum tax: provide individuals relief, S1379 [3FE], S1672 [5FE], S2066 [10FE], S2269 [13FE], S4265 [2AP]
American Recovery and Reinvestment Act: clarification of pay-as-you-go point of order against Cornyn amendment to reduce income tax rate for individuals in the lowest tax bracket, S1617, S1673 [5FE]
———impact of stimulus funding on economy, S9174 [9SE]
———implementation, S3625 [24MR]
———provide enhanced State and local oversight of activities conducted pursuant to such Act (S. 1064), S5690 [20MY], S6678 [17JN]
Appropriations: divide total cost of supplemental appropriations for economic stimulus and issue tax rebate to all taxpayers with adjusted gross income under $250,000, S1779, S1828-S1831, S1855 [6FE]
———making supplemental appropriations for economic stimulus (H.R. 1), S1008, S1038 [29JA], S1108-S1115 [30JA], S1236-S1242, S1265-S1273 [2FE], S1371-S1428 [3FE], S1473-S1538 [4FE], S1615-S1676 [5FE], S1773-S1859 [6FE], S1885 [7FE], S1991-S2024, S2030-S2035 [9FE], S2037-S2072 [10FE], S2092-S2103, S2123, S2125-S2127, S2167 [11FE]
———making supplemental appropriations for economic stimulus (H.R. 1), conference report, S2170-S2173, S2176-S2209, S2247 [12FE], S2258-S2313 [13FE], S2354, S2382 [23FE], S2405, S2409, S2410 [24FE], S2522 [26FE], S2803 [5MR], S2859 [6MR], S3008 [11MR], S3329 [18MR], S3891, S3892 [26MR], S6627, S6628, S6634, S6635 [16JN], S6670 [17JN], S6753 [18JN]
———making supplemental appropriations for economic stimulus (H.R. 1), unanimous-consent agreement, S1232 [30JA], S1859 [6FE]
———making supplemental appropriations for economic stimulus (S. 336), S822 [26JA], S881 [27JA], S989 [28JA]
Armed Forces: extend employer wage credit for employees who are active duty members (S. 2748), S11255 [6NO]
———modify the first-time homebuyers credit for Armed Forces members and certain other Federal employees, S11097 [4NO]
———modify the first-time homebuyers credit for Armed Forces members and certain other Federal employees (H.R. 3590), S10327 [8OC], S10333 [13OC], S11967-S11969 [21NO], S11979-S12005 [30NO], S12019-S12031, S12033-S12066, S12090-S12092 [1DE], S12093-S12152 [2DE], S12261-S12317 [3DE], S12355-S12408 [4DE], S12461-S12516 [5DE], S12523-S12552 [6DE], S12563-S12613 [7DE], S12648-S12699 [8DE], S12744-S12799 [9DE], S12836-S12839, S12841-S12887, S12890-S12896, S12901-S12904 [10DE], S12972-S12978, S12980-S12984, S12987, S12988, S12990-S13026, S13028, S13063 [11DE], S13069, S13073, S13078-S13083, S13086-S13096, S13114-S13118, S13120-S13124 [12DE], S13126, S13131-S13141 [13DE], S13144-S13154, S13156-S13178, S13181-S13183 [14DE], S13204-S13242 [15DE], S13278-S13280, S13283, S13286, S13300-S13307, S13309, S13311-S13314 [16DE], S13344-S13358, S13360-S13370, S13374-S13376 [17DE], S13402-S13406, S13411-S13414, S13418-S13422, S13424, S13429, S13432-S13440, S13442-S13455 [18DE], S13472-S13474, S13477-S13489 [19DE], S13558-S13628 [20DE], S13640-S13695, S13706-S13709 [21DE], S13714-S13782 [22DE], S13796-S13801, S13803-S13866, S13875-S13877 [23DE], S13890-S14136 [24DE]
———modify the first-time homebuyers credit for Armed Forces members and certain other Federal employees (H.R. 3590), motion to proceed, S11578-S11589, S11819-S11824 [19NO], S11825-S11879, S11888-S11903 [20NO], S11906-S11967 [21NO]
———modify the first-time homebuyers credit for Armed Forces members and certain other Federal employees (H.R. 3590), unanimous-consent agreement, S11577, S11824 [19NO], S12259 [2DE], S12303 [3DE], S12683 [8DE], S13177, S13201 [14DE], S13747 [22DE]
———modify the first-time homebuyers credit for Armed Forces members and certain other Federal employees (H.R. 3590), unanimous-consent request, S11985 [30NO], S12898, S12899 [10DE], S12981, S12992 [11DE], S13289 [16DE], S13477 [19DE]
———permit taxpayers the option of designating part or all of their tax refund to support reservists and National Guard members (S. 1166), S6032 [3JN]
Arts and humanities: allow deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (S. 405), S2081, S2082 [10FE]
Aviation: allow tax-exempt bond financing for fixed-wing emergency medical aircraft (S. 1497), S7887 [22JY]
———provide a special depreciation allowance and recovery period for noncommercial aircraft property (S. 2723), S11051 [3NO]
Bipartisan Task Force for Responsible Fiscal Action: establish, S2927 [10MR], S4123-S4125, S4129, S4147 [1AP]
———establish (S. 2853), S12837, S12838, S12840, S12841 [10DE]
Budget: allocation of funds, S2545-S2547 [26FE], S3092 [12MR], S3357 [18MR], S3578 [19MR]
———comply with pay-as-you-go requirement, S6334, S6341 [9JN], S6427 [10JN], S6534, S6535 [11JN], S6773 [18JN]
———provide a point of order against additional estate tax relief unless an equal amount of aggregate tax relief is provided to middle-income individuals, S4278 [2AP]
———provide a point of order against consideration of legislation that increases taxes for middle-income individuals, S4655 [23AP]
———provide a point of order against consideration of legislation that increases taxes for middle-income individuals, including taxes derived from global warming pollution emissions cap and trade program, S4115-S4117, S4146 [1AP]
———provide a point of order against legislation that imposes or increases a marriage tax penalty, S4159 [1AP], S4259 [2AP]
———provide a point of order against legislation that increases income tax rates on small businesses, S4120, S4147, S4150 [1AP], S4639, S4640, S4651, S4655 [23AP]
———provide a point of order against legislation that increases taxes during certain periods of high unemployment, S4264 [2AP]
———provide a point of order against legistation that would raise revenue from a reduction in the deduction for charitable giving, S4264 [2AP]
———provide for expedited consideration of certain proposed rescissions of budget authority (S. 907), S4862, S4872 [29AP], S11248 [6NO]
———reconciliation process, S3131 [17MR], S3832 [26MR], S3956, S3957, S3963 [30MR], S4847-S4852, S4854, S4859, S4864, S4865, S4873-S4878 [29AP]
———reinstitute and update the pay-as-you-go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration (H.R. 2920), S9312 [14SE]
———reinstitute and update the pay-as-you-go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration (S. 1600), S9014 [6AU]
Bush, George W.: evaluation of economic policies, S9302 [14SE]
Business and industry: allow carryback of certain net operating losses, S10879 [29OC], S11033 [3NO], S11075 [4NO]
———allow carryback of certain net operating losses and suspend the alternative minimum tax limit on certain net operating losses (S. 293), S722 [21JA]
———allow carryback of certain net operating losses (S. 823), S4385 [2AP]
———deny a deduction for excessive compensation of any employee of an employer (S. 1007), S5291 [7MY]
———expand availability of industrial development bonds to facilities manufacturing intangible property (S. 158), S140 [6JA]
———extend and modify the special allowance for certain acquired property and temporarily increase the limitation for expensing certain business assets (S. 294), S723 [21JA]
———impose a higher rate of tax on bonuses paid by businesses receiving Troubled Asset Relief Program funds (H.R. 1586), S3578 [19MR], S3583, S3586 [23MR], S3622 [24MR]
———impose a higher rate of tax on bonuses paid by businesses receiving Troubled Asset Relief Program funds (H.R. 1586), unanimous-consent request, S3536 [19MR]
———impose a higher rate of tax on bonuses paid by certain businesses owned by the Government, S3133, S3134 [17MR]
———impose an excise tax on bonuses paid to employees by businesses that receive Troubled Asset Relief Program assistance (S. 651), S3563, S3578 [19MR], S3583, S3586 [23MR]
———limit corporate income tax deduction for health insurance company executive salaries to same amount as salary of the President of the U.S., S12463, S12464, S12467, S12470-S12474, S12477-S12479, S12481, S12483, S12504-S12507 [5DE], S12540 [6DE]
———make permanent the increase in limitations on expensing of certain depreciable business assets (S. 2822), S12071 [1DE]
———manufacturing initiatives funding, S264 [11JA]
———provide relief to improve competitiveness of U.S. corporations and small businesses and eliminate incentives to move jobs and profits overseas, S3965, S3966 [30MR], S11096 [4NO]
———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. 829), S4448 [20AP]
———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. 1491), S7880-S7884 [22JY]
———repeal reduction in deductible portion of business meal and entertainment expenses (S. 2905), S13389 [17DE]
———require the manufacturers' excise tax on recreational equipment be paid quarterly (S. 632), S3376 [18MR]
———restore deduction for travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel (S. 261), S6988 [24JN]
———restrict use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation, S4868 [29AP], S11096 [4NO]
———restrict use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation (S. 506), S2624-S2638 [2MR]
———stimulate business investment (S. 304), S790 [22JA]
Catastrophe Savings Accounts: establish (S. 1484), S7784 [21JY]
Charities: preserve Federal income tax deduction for charitable giving, S3763 [25MR], S3828-S3830, S3833, S3834 [26MR], S4051 [31MR], S4153 [1AP], S4254 [2AP]
China: investigate drywall imports, prohibit further imports, recall hazardous drywall, seek penalties against manufacturers, and provide assistance to homeowners affected by hazardous drywall (S. Res. 91), S4710 [24AP]
Coal: permanently extend and modify credit for refined coal from steel industry fuel (S. 1325), S6944 [23JN]
Colleges and universities: allow certain religious activities on campuses receiving economic stimulus funds, S1650, S1661 [5FE]
Committee on Economic Recovery (Joint, Select): establish, S1269 [2FE]
Committee on the Budget (Senate): appropriations allocation revisions to S. Con. Res. 13, setting forth the Federal budget for 2009-2014, S11971 [21NO], S12066 [1DE], S13751 [22DE]
Community development: extend and expand benefits for businesses operating in empowerment zones, enterprise communities, or renewal communities (S. 1222), S6678 [17JN]
Community service: provide a tax credit for qualified donations of employee services (S. 278), S653 [16JA]
Congress: accomplishments of the 111th Congress, S2389 [24FE], S3035 [12MR], S3097 [16MR]
———goals of the 111th Congress, S7, S12-S14 [6JA], S401 [15JA], S730-S732 [21JA]
Conservation of energy: allow the cost of labor for building envelope improvements to be included for purposes of the nonbusiness energy property tax credit (S. 2829), S12324 [3DE]
———improve and extend certain tax incentives for energy efficient home and commercial building construction and the residential energy efficiency industry (S. 1637), S9075 [7AU]
———improve and extend certain tax incentives for industrial energy efficiency in the areas of water reuse, advanced motors, and chlorofluorocarbon (CFC) chillers (S. 1639), S9041 [6AU]
———increase and expand incentives for construction of energy efficient buildings, S1674, S1675 [5FE]
———increase national limitation on qualified energy conservation bonds and clarify that certain programs constitute a qualified conservation purpose, S1827 [6FE], S2126 [11FE]
———increase national limitation on qualified energy conservation bonds and clarify that certain programs constitute a qualified conservation purpose (S. 222), S341 [13JA]
Conservation of natural resources: make permanent the special rule for contributions of qualified conservation contributions (S. 812), S4369 [2AP]
Contracts: repeal withholding tax on Federal, State and local government contracts (S. 292), S721 [21JA]
Corporations: repeal tax deferral on income of controlled foreign corporations attributable to imported property, S1388, S1389 [3FE]
———repeal tax deferral on income of controlled foreign corporations attributable to imported property (S. 260), S616 [15JA]
Credit: amend tax treatment of certain discharged indebtedness (S. 33), S153 [7JA]
Deductions: proposed reduction for charitable contributions, S3042 [12MR], S3381 [19MR]
———proposed reduction for mortgage interest and charitable contributions, S3104 [16MR]
Dept. of Energy: establish a research, development, demonstration, and commercial application program to promote research of technologies for heavy duty plug-in hybrid vehicles (S. 679), S3670 [24MR]
Dept. of HHS: establish a medical insurance rate authority to monitor premium costs and require insurance companies to submit justifications and explanations for premium increases, S13754 [22DE]
Dept. of HUD: low income housing tax credit projects funding through reductions in Home Investment Partnership (HOME) Program funding, S1497, S1525 [4FE]
———prohibit funding for Association of Community Organizations for Reform Now, Inc. (ACORN), S9308-S9310, S9314, S9317 [14SE]
Dept. of the Treasury: disapprove expenditures exceeding certain amounts for the Troubled Asset Relief Program intended to bailout financial institutions (S.J. Res. 5), S322 [13JA], S559, S561-S563, S565-S589 [15JA], S643-S646 [16JA]
———distribution of funds under the Troubled Asset Relief Program, S4710 [24AP]
———improve authority of Special Inspector General for the Troubled Asset Relief Program (S. 383), S1613 [4FE]
———increase oversight for certain expenditures for the Troubled Asset Relief Program intended to bailout financial institutions, S3102 [16MR], S4527 [22AP]
———provide rules for the modification or disposition of certain assets by real estate mortgage investment conduits under the Troubled Asset Relief Program (S. 376), S1543 [4FE]
———require congressional approval for certain expenditures for the Troubled Asset Relief Program intended to bailout financial institutions (S. 64), S250 [9JA], S280 [12JA], S568 [15JA]
———require Troubled Asset Relief Program assistance recipients to repay excessive bonuses paid to employees and pay an excise tax on amounts not repaid, S1478, S1479 [4FE], S1835, S1855 [6FE], S2193 [12FE]
Disasters: extend certain disaster relief provisions (S. 2928), S13883 [23DE]
———extend placed-in-service date requirement for low-income housing credit for certain disaster areas, S13872 [23DE]
District of Columbia: exempt bona fide District of Columbia residents from Federal income tax, S2458, S2460 [25FE]
Domestic policy: national objectives priority assignments, S10314 [8OC]
Economic Growth and Tax Relief Reconciliation Act: make marriage penalty relief provisions permanent (S. 74), S74 [6JA]
Economy: comparison between policies of past Presidential administrations and the Obama administration, S2100-S2102 [11FE], S2407 [24FE], S3514 [19MR], S3941 [30MR], S4471 [21AP], S13419 [18DE]
———Government bailout of financial institutions, S239-S244, S250-S252 [9JA], S293 [12JA], S320, S329 [13JA], S366 [14JA], S2578 [27FE], S2904 [9MR], S3060 [12MR], S5312 [11MY], S6429 [10JN], S7531-S7533 [15JY], S10835-S10837 [28OC]
———impact of economic conditions on the middle class, S11030 [3NO]
———impact of tax cuts, S3103 [16MR], S4233 [2AP]
———importance of job creation, S1509, S1510 [4FE], S1673 [5FE], S10828-S10830 [28OC], S11083-S11085 [4NO], S13284 [16DE], S13356 [17DE]
———improve lives of middle class families and provide them with greater opportunity to achieve the American dream (S. 2), S44 [6JA], S153 [7JA]
———national objectives priority assignments, S4406 [20AP], S4837 [29AP], S9650 [22SE], S10953-S10955 [30OC], S11094-S11097 [4NO]
———protect homeowners and consumers by reducing foreclosures, ensuring availability of credit for homeowners, businesses, and consumers, and reforming the financial regulatory system, S11981 [30NO]
———protect homeowners and consumers by reducing foreclosures, ensuring availability of credit for homeowners, businesses, and consumers, and reforming the financial regulatory system (S. 3), S44 [6JA], S153 [7JA]
———provide new infrastructure funding through Federal bonding to empower States and local governments to complete significant infrastructure projects, S7552 [15JY]
———provide stimulus for economic recovery, S189 [8JA], S737-S739 [22JA], S887-S889 [27JA]
Education: allow additional expenses for purposes of determining the Hope Scholarship credit and maintain refundability of such credit, S1515 [4FE]
———exclude from an employee's gross income any employer-provided supplemental instructional services assistance (S. 744), S4070 [31MR]
———make permanent certain education tax incentives and modify rules relating to college savings plans (S. 2851), S12711 [8DE], S12800 [9DE]
———provide tax credit to teachers in rural or high unemployment areas or who achieve National Board for Professional Teaching Standards certification (S. 1357), S7078 [25JN]
———replace the Hope and Lifetime Learning credits with a partially refundable college opportunity credit (S. 143), S128 [6JA]
Electric power: eliminate reduction in credit rate for certain facilities producing electricity from renewable resources (S. 1030), S5440 [13MY]
Employment: allow self-employed individuals to deduct health insurance costs in computing self-employment taxes (S. 725), S3925 [26MR]
———modify rules relative to the treatment of individuals as independent contractors or employees (S. 2882), S13253 [15DE]
EPA: Clean Water State Revolving Funds program funding, S1799 [6FE]
———proposal to regulate biofuel carbon emissions, S10882-S10884 [29OC]
———provide a credit for property labeled under the WaterSense program (S. 1321), S6941 [23JN]
Estate tax: establish a deficit-neutral reserve fund for estate tax relief, S4275-S4277 [2AP]
Families and domestic relations: provide additional protections for recipients of the earned income tax credit (S. 585), S3078 [12MR]
———provide income tax relief (S. 997), S5283 [7MY]
———repeal sunset of adoption credit expansion and adoption assistance programs and allow credit to be claimed in the year expenses are incurred, regardless of when the adoption becomes final (S. 2816), S11972 [21NO]
———reset the income threshold used to calculate the refundable portion of the child tax credit and repeal the sunset for certain prior modifications made to the credit (S. 26), S173 [7JA], S204 [8JA]
———retain estate tax with an immediate exemption increase and repeal new carryover basis rules (H.R. 4154), S13279, S13281-S13283 [16DE], S14140 [24DE]
———retain estate tax with an immediate exemption increase and repeal new carryover basis rules (H.R. 4154), unanimous-consent request, S13243 [15DE], S13281 [16DE]
———strengthen the earned income tax credit (S. 24), S172 [7JA]
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. 491), S2565 [26FE]
Federal-State relations: establish a deficit-neutral reserve fund to permanently extend deductions for State and local sales taxes, S4260 [2AP]
———make permanent the deduction of State and local general sales taxes, S4159 [1AP], S4860 [29AP]
———make permanent the deduction of State and local general sales taxes (S. 35), S53 [6JA]
Financial institutions: impose an excise tax on certain proceeds received on sale-in, lease-out (SILO) and lease-in, lease-out (LILO) transactions (S. 1341), S7008 [24JN], S7064 [25JN]
———modify limitations on deduction of interest by financial institutions which hold tax-exempt bonds (S. 279), S654 [16JA]
Foreign banks: prevent the avoidance of tax on income from assets held abroad (S. 1934), S10785 [27OC]
Foreign investments: allow deduction for dividends received from controlled foreign corporations, S1408-S1420 [3FE]
Forests: timber manufacturing industry aid funding, S1800 [6FE]
GAO: compile reports from each Federal agency that receives economic stimulus funds, S1269 [2FE]
Geithner, Timothy F.: impact of previous self-employment tax errors on suitability to be Sec. of the Treasury, S800, S801, S805-S817 [26JA], S886 [27JA]
———nomination to be Sec. of the Treasury, S805-S820 [26JA], S886 [27JA]
Hazardous substances: provide a tax credit for property owners who remove lead-based paint hazards (S. 1245), S6552 [11JN]
Health: constitutionality of excise tax imposed on high-cost employer-sponsored insurance plans at non-uniform rates per State, S13015 [11DE]
———constitutionality of mandate requiring U.S. citizens to have health insurance, S13013-S13017 [11DE], S13094 [12DE], S13721-S13728, S13751-S13754, S13766, S13767 [22DE], S13822-S13826, S13830 [23DE]
———exempt nonprofit organizations with high payout rates from health insurance provider annual fees, S13692 [21DE]
———expand workplace health incentives by equalizing the tax consequences of employee athletic facility use (S. 913), S4813 [28AP]
———impact of increased medical device taxes or fees on research and development, competition, and viability of domestic orthopedic industry, S13566 [20DE]
———impact of media coverage on public perception of health care reform, S11823 [19NO]
———impact of tax increases on health insurance premiums rates, S11017 [3NO]
———impose a tax on higher-income individuals to offset health care costs, S13162-S13165 [14DE]
———national policy to provide health care and reform insurance procedures, S5899 [1JN], S10948, S10949, S10951 [30OC], S10963-S10967, S10969 [2NO], S11262 [9NO]
———national policy to provide health care and reform insurance procedures (H.R. 3590), S11967-S11969 [21NO], S11979-S12005 [30NO], S12019-S12031, S12033-S12066, S12090-S12092 [1DE], S12093-S12152 [2DE], S12261-S12317 [3DE], S12355-S12408 [4DE], S12461-S12516 [5DE], S12523-S12552 [6DE], S12563-S12613 [7DE], S12648-S12699 [8DE], S12744-S12799 [9DE], S12836-S12839, S12841-S12887, S12890-S12896, S12901-S12904 [10DE], S12972-S12978, S12980-S12984, S12987, S12988, S12990-S13026, S13028, S13063 [11DE], S13069, S13073, S13078-S13083, S13086-S13096, S13114-S13118, S13120-S13124 [12DE], S13126, S13131-S13141 [13DE], S13144-S13154, S13156-S13178, S13181-S13183 [14DE], S13204-S13242 [15DE], S13278-S13280, S13283, S13286, S13300-S13307, S13309, S13311-S13314 [16DE], S13344-S13358, S13360-S13370, S13374-S13376 [17DE], S13402-S13406, S13411-S13414, S13418-S13422, S13424, S13429, S13432-S13440, S13442-S13455 [18DE], S13472-S13474, S13477-S13489 [19DE], S13558-S13628 [20DE], S13640-S13695, S13706-S13709 [21DE], S13714-S13782 [22DE], S13796-S13801, S13803-S13866, S13875-S13877 [23DE], S13890-S14136 [24DE]
———national policy to provide health care and reform insurance procedures (H.R. 3590), motion to commit, S11997-S12001, S12003-S12005 [30NO], S12020-S12025, S12028-S12030, S12033-S12041, S12043-S12058, S12063-S12066 [1DE], S12094-S12108, S12112, S12114-S12119, S12123-S12126, S12144-S12146 [2DE], S12263, S12264, S12268-S12271, S12279-S12295, S12306-S12311 [3DE], S12356, S12361-S12369, S12371-S12375, S12379, S12384-S12386, S12391-S12393, S12396-S12403, S12405 [4DE], S12466-S12472, S12474, S12482-S12484, S12488-S12490, S12494-S12496 [5DE], S12604-S12607, S12609 [7DE], S12649, S12655-S12659, S12663, S12667-S12669, S12683-S12686, S12691 [8DE], S12745-S12751, S12755-S12758, S12760-S12770, S12774-S12777, S12779-S12784, S12789, S12790 [9DE], S12863, S12869, S12880-S12885, S12893-S12896 [10DE], S12972, S13004-S13007 [11DE], S13131 [13DE], S13205-S13210, S13213, S13217-S13221, S13236-S13238, S13239 [15DE], S13286-S13289, S13294-S13297 [16DE]
———national policy to provide health care and reform insurance procedures (H.R. 3590), motion to proceed, S11578-S11589, S11819-S11824 [19NO], S11825-S11879, S11888-S11903 [20NO], S11906-S11967 [21NO]
———national policy to provide health care and reform insurance procedures (H.R. 3590), unanimous-consent agreement, S11577, S11824 [19NO], S12259 [2DE], S12303 [3DE], S12683 [8DE], S13177, S13201 [14DE], S13747 [22DE]
———national policy to provide health care and reform insurance procedures (H.R. 3590), unanimous-consent request, S11985, S11986 [30NO], S12898, S12899 [10DE], S12981, S12992, S12993 [11DE], S13289 [16DE], S13477 [19DE]
———national policy to provide health care and reform insurance procedures (H.R. 3962), S10881, S10882, S10893, S10894 [29OC], S11140 [5NO], S11260, S11264, S11265 [9NO], S11307-S11313, S11315, S11317, S11332, S11356 [10NO], S11359, S11372-S11374 [16NO], S11393-S11395, S11397-S11402, S11422-S11424 [17NO], S11443-S11459, S11465-S11467, S11482-S11484, S11511-S11513 [18NO], S11515-S11523, S11533-S11537, S11573-S11576 [19NO]
———national policy to provide health care and reform insurance procedures (S. 1099), S5715 [20MY], S10300-S10306 [8OC], S10807 [28OC], S11939 [21NO], S12037, S12038, S12060 [1DE], S12106 [2DE], S12513, S12514 [5DE], S13140 [13DE], S13483 [19DE], S13577 [20DE]
———prevent tax increases on medical devices, S13655 [21DE]
———prohibit tax increases on assistive medical devices for individuals with disabilities, S13454 [18DE]
———provide a deduction for health care costs of certain children comparable to the average Federal share of benefit provided to non-citizen children for medical or child health assistance, S1032, S1038, S1040, S1043 [29JA]
———require group and individual insurer coverage of individuals participating in approved cancer clinical trials (S. 488), S2564 [26FE]
———require group and individual insurer coverage of routine care for clinical trial participants, S13283 [16DE]
Health Care Comparative Effectiveness Research Institute: establish, S1796 [6FE]
Health care facilities: treat certain hospital support organizations as qualified organizations for purposes of determining acquisition indebtedness (S. 112), S85 [6JA]
Heartland Disaster Tax Relief Act: extend certain housing-related deadlines (S. 2815), S11885 [20NO]
Highway Trust Fund: funding, S1673 [5FE], S11337 [10NO]
Housing: aid families and neighborhoods facing home foreclosure, S2651 [3MR], S3765-S3767 [25MR]
———establish a deficit-neutral reserve fund to provide a credit for certain home purchases, S4046 [31MR], S4129 [1AP], S4844 [29AP]
———extend and modify the first-time homebuyer credit, S10837 [28OC], S10879 [29OC], S10968, S10981 [2NO], S11009, S11025, S11033 [3NO], S11076-S11078, S11091, S11092, S11099 [4NO], S11197-S11201 [5NO]
———extend first-time homebuyer tax credit (S. 1678), S9439 [16SE]
———provide a credit for certain home purchases, S1474-S1478, S1481-S1484, S1509, S1523 [4FE], S1672 [5FE], S2185, S2186, S2199, S2200 [12FE], S2279, S2284, S2298 [13FE], S2409, S2410 [24FE], S6355 [9JN], S8957-S8960, S8963 [6AU]
———provide a credit for certain home purchases (S. 1230), S10337 [13OC]
Individual retirement accounts: allow tax-free distributions for charitable contributions, S4272 [2AP]
———allow tax-free distributions for charitable contributions (S. 864), S4579 [22AP]
Insurance: allow a deduction for health insurance premiums (S. 207), S313 [12JA]
———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. 702), S3793 [25MR]
———create protection funds by property and casualty insurance companies for the payment of policyholders' claims arising from future catastrophic events (S. 1486), S7784 [21JY]
———extend exclusion from gross income for employer-provided health coverage to certain employee designated beneficiaries (S. 1153), S6713 [17JN]
———improve prescription drug coverage under Medicare and private health insurance (S. 1630), S9027 [6AU]
———prohibit excise tax on certain health insurance plans, S13011 [11DE]
———prohibit pre-existing condition exclusions in group health plans and health insurance coverage in the group and individual markets, S10601 [21OC]
———prohibit pre-existing condition exclusions in group health plans and health insurance coverage in the group and individual markets (S. 623), S3183 [17MR]
Internal Revenue Code: extend certain expiring provisions, S13743, S13744 [22DE]
———extend certain expiring provisions (H.R. 4213), S13872 [23DE]
———impose flat tax only on individual taxable earned income and business taxable income (S. 741), S3994-S3997 [30MR]
Investments: encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds by excluding from income a portion of such payments (S. 1297), S6814 [18JN]
———establish a deficit-neutral reserve fund for increasing the capital loss deduction, S4133 [1AP]
———implement the worldwide interest allocation for purposes of the foreign tax credit, S11097 [4NO]
———repeal alternative minimum tax limitations on private activity bond interest (S. 138), S115 [6JA]
———temporarily increase limitation on the capital loss deductions for individuals, S1826, S1827, S1855 [6FE]
IRS: allow use of private debt collection companies, S2725-S2730, S2733 [4MR]
———role in implementation, administration, and enforcement of health care reform, S11482-S11484 [18NO]
Lawyers and attorneys: allow an above-the-line deduction for attorney fees and costs in connection with civil claim awards (S. 440), S2329, S2330 [13FE]
———allow deduction of attorney-advanced expenses and court costs in contingency fee cases (S. 437), S2325, S2330 [13FE]
Lumber industry: make permanent the rate reduction for qualified timber gains (S. 316), S834 [26JA]
Marine resources: modify the term ``5-year property'' to include certain marine renewable energy projects (S. 922), S4892 [29AP]
Mining and mineral resources: repeal percentage depletion allowance for certain hardrock mines (S. 1570), S8767 [4AU]
Morality and ethics: importance of accountability in government and society, S710 [21JA]
Motion pictures: prohibit earmarked tax benefits for movie production companies, S1387, S1390, S1399, S1400 [3FE]
Motor vehicles: allow deductions for interest payments on car loans and sales and excise taxes on certain motor vehicle purchases, S1390, S1398, S1399, S1400 [3FE], S2041 [10FE], S2279, S2298, S2309, S2310 [13FE]
———encourage increased production of natural gas and liquefied petroleum gas vehicles and provide tax incentives for infrastructure for such vehicles (S. 1350), S7074 [25JN]
———exclude from gross income the reimbursement costs of using passenger automobiles for charitable organizations (S. 285), S720 [21JA]
———extend and modify the tax credit for new qualified hybrid motor vehicles (S. 2854), S12807 [9DE]
———permit the IRS to set the standard mileage rate deduction for charitable use of an automobile and exclude charitable mileage reimbursements from gross income (S. 243), S392 [14JA]
———provide incentives and fees for increasing motor vehicle fuel economy (S. 1620), S9018 [6AU]
———provide incentives for increasing motor vehicle fuel efficiency (S. 1093), S5704-S5706 [20MY]
———provide incentives to accelerate the production and adoption of plug-in electric vehicles and related component parts, S1633-S1635, S1644 [5FE], S1825, S1826, S1853 [6FE]
———provide incentives to accelerate the production and adoption of plug-in electric vehicles and related component parts (S. 271), S641-S643 [16JA]
National objectives: modernize infrastructure, enhance energy independence, expand educational opportunities, improve affordable health care, provide tax relief, and protect those in need (S. 1), S44 [6JA], S153 [7JA]
National Park Service: trail construction, rehabilitation and maintenance funding, S1799 [6FE]
Native Americans: application and impact of economic stimulus, S1242 [2FE]
———encourage charitable contributions of real property for conservation purposes by Native corporations (S. 1673), S9378 [15SE]
Newspapers: allow certain newspapers to be treated as nonprofit organizations (S. 673), S3659 [24MR]
Obama, President: evaluation of administration, S5365-S5367 [12MY], S5477 [14MY], S7677-S7682 [20JY], S10661 [22OC]
———evaluation of economic policies, S2405 [24FE], S2545-S2547 [26FE], S2991-S2995, S3011-S3014 [11MR], S3041 [12MR], S3126-S3131, S3135, S3154-S3156 [17MR], S3344-S3347 [18MR], S3632-S3634 [24MR], S3818-S3822 [26MR], S4470, S4488-S4490 [21AP], S4770-S4772 [28AP], S4832-S4836, S4883-S4885 [29AP], S5412-S5415 [13MY], S6012-S6015 [3JN], S6754 [18JN], S7155 [7JY], S7355-S7357 [10JY], S10561-S10564 [20OC], S11332 [10NO]
OMB: require all Federal agencies to issue an annual report detailing property owned by the agency and the ownership cost to taxpayers, S3341 [18MR], S3386-S3388 [19MR]
Patient Protection and Affordable Care Act: delay implementation until Office of the Actuary for the Centers for Medicare & Medicaid Services certifies that legislation will control health care costs, S13561 [20DE]
———delay tax increases until health benefits begin, S12794 [9DE], S12863, S12864 [10DE], S12973-S12978 [11DE], S13132 [13DE], S13161, S13172 [14DE], S13208, S13209, S13239 [15DE], S13286-S13289, S13294-S13297 [16DE], S13364 [17DE]
———prohibit tax increase for individuals under certain income levels, S12685 [8DE], S12745-S12751, S12755-S12758, S12760-S12770, S12774-S12777, S12779-S12784, S12789, S12790, S12796 [9DE], S12863, S12869, S12876, S12880-S12885, S12893-S12896 [10DE], S12972, S13004-S13007 [11DE], S13095 [12DE], S13204-S13210, S13213, S13217-S13219, S13220, S13236-S13238 [15DE], S13454 [18DE], S13656 [21DE], S13741, S13777 [22DE]
———remove excise tax on health benefits above a certain limit, S13167 [14DE]
Pensions: allow time for pensions to fund benefit obligations due to economic circumstances in the financial markets, S10771 [27OC]
———suspend minimum distribution requirements for certain retirement plans (S. 157), S139 [6JA]
Pharmaceuticals: deny deduction for advertising and promotional expenses for prescription pharmaceuticals (S. 1763), S10320 [8OC]
Political campaigns: establish a revenue source for fair elections financing of Senate campaigns by providing an excise tax on amounts paid pursuant to contracts with the Government (S. 751), S4073 [31MR]
Power resources: allow a credit for the conversion of homes using heating oil fuel to using natural gas or biomass feedstocks (S. 1643), S9044 [6AU], S9075 [7AU]
———ensure parity between the temporary duty imposed on ethanol and tax credits provided on ethanol (S. 622), S3182 [17MR]
———establish a tax credit for investment in advanced energy facilities, S3891, S3892 [26MR]
———expand the qualifying advanced energy project credit (S. 2857), S12808 [9DE]
———extend credit for production of biodiesel, S13356 [17DE], S13695 [21DE], S13783 [22DE]
———improve Federal permit coordination for renewable energy, S1793 [6FE]
———modify incentives for production of biodiesel (S. 1589), S8999 [6AU]
———national energy policy, S3136 [17MR], S3516-S3518 [19MR], S4528 [22AP], S10464 [15OC]
———provide a point of order against legislation that would impose a national energy tax on middle-income individuals, S4159 [1AP]
———provide a tax credit for purchase of nonroad equipment with alternative power sources (S. 929), S4897 [29AP]
———provide an energy investment credit for energy storage property connected to the grid (S. 1091), S5704-S5706 [20MY]
———provide for an energy carrier production tax credit (S. 1094), S5704-S5706 [20MY]
———provide the same tax treatment of commercial and noncommercial investors in oil and natural gas and related commodities (S. 1588), S8997 [6AU]
———renew credit for renewable energy production, S1241 [2FE], S1671 [5FE]
———repeal certain oil and gas related tax incentives (S. 1087), S5703 [20MY]
Protocol Amending Tax Convention With France: ratification, S12350 [3DE]
Public debt: require publication of certain facts on the national debt in IRS instructions, Federal websites, and new legislation, S5351-S5353 [12MY], S5423, S5424 [13MY]
Public lands: require an annual report detailing amount of property the Federal Government owns and the cost of Government land ownership to taxpayers, S9720 [23SE], S9800 [24SE]
Railroads: accelerate locomotive fuel savings and provide incentives for owners to replace high-polluting models with newly-built or newly-remanufactured fuel-efficient and less-polluting models (S. 2081), S10927 [29OC]
Rates, S1373 [3FE], S1492, S1523 [4FE], S1778, S1805 [6FE], S2064-S2066 [10FE], S2100-S2102 [11FE], S2180, S2202 [12FE], S2991-S2995, S3011-S3014 [11MR], S3041, S3060, S3094-S3096 [12MR], S3098, S3103-S3106 [16MR], S3154-S3156 [17MR], S3323-S3328, S3336, S3344-S3347 [18MR], S3382-S3384, S3518-S3520, S3533, S3578 [19MR], S3584 [23MR], S3623-S3625 [24MR], S3756 [25MR], S3832 [26MR], S3942, S3958, S3964-S3966, S3972 [30MR], S4044 [31MR], S4834, S4853, S4868-S4870 [29AP], S5307 [11MY], S6340 [9JN], S7453 [14JY], S7575-S7577 [15JY], S8125 [27JY], S8643, S8644 [3AU], S10507 [19OC], S10871-S10877, S10884 [29OC], S10973 [2NO], S11139, S11140, S11142-S11144 [5NO], S11401 [17NO], S11847-S11850, S11871 [20NO], S12684, S12698 [8DE], S12862 [10DE], S13023, S13026 [11DE], S13140 [13DE], S13164 [14DE], S13241 [15DE], S13590 [20DE], S13744 [22DE], S13859 [23DE]
———provide for permanent alternative minimum tax relief, middle class tax relief, estate tax relief, and permanently extend certain expiring provisions (S. 722), S3920 [26MR]
———reduce income tax rate for individuals in the lowest tax bracket, S1500, S1527 [4FE]
Real estate: expand application of the homebuyer credit, S5667 [20MY], S9256 [10SE]
———expand application of the homebuyer credit (S. 253), S574 [15JA], S3983 [30MR], S9547 [17SE]
———expand application of the homebuyer credit (S. 740), S3994 [30MR]
———modify rules relative to cancellation of qualified principal residence indebtedness, S1791 [6FE]
———provide a standard deduction for business use of a home (S. 1349), S7073 [25JN]
Renewable energy: expand definition of cellulosic biofuel to include algae-based biofuel for purposes of the cellulosic biofuel producer credit and special allowance for plant property (S. 1250), S6556-S6558 [11JN]
———extend, expand, and improve tax incentives and grant programs for renewable energy, especially solar energy (S. 2899), S13386 [17DE]
———extend renewable production credit for wind and open-loop biomass facilities (S. 2826), S12323 [3DE]
———promote development and use of marine renewable energy technologies (S. 923), S4892 [29AP]
———provide tax credit parity for electricity produced from renewable resources (S. 1090), S5704-S5706 [20MY]
Republican Party: national agenda, S4832 [29AP], S7348-S7352 [10JY]
Research: extend the research credit and increase and make permanent the alternative simplified research credit (S. 1203), S6265 [8JN]
———permanently extend the research and development credit, S2303 [13FE]
———permanently extend the research credit (S. 37), S54 [6JA]
Roads and highways: provide special depreciation and amortization rules for highways and related property subject to long-term leases (S. 885), S4688 [23AP]
———remove privatized highway miles as a factor in apportioning Federal funding (S. 884), S4688 [23AP]
Rural areas: home health agencies funding, S1800 [6FE]
Securing America's Future Economy (SAFE) Commission: establish, S3094-S3096 [12MR], S4129 [1AP]
———establish (S. 1056), S6412-S6415 [10JN], S9312 [14SE], S10617 [21OC]
Securities: allow a credit for clean renewable water supply bonds (S. 1371), S7087 [25JN]
Senate: tribute to congressional staff who worked on H.R. 3590, Patient Protection and Affordable Care Act, S13779-S13782 [22DE]
———tribute to Sec. of the Senate staff who read aloud the manager's amendment to H.R. 3590, Patient Protection and Affordable Care Act, S13646 [21DE]
Senate Rules: ensure amendments containing congressionally directed spending items, and limited tax or tariff benefit and not originally included in legislation comply with certain standing rules, S6536 [11JN], S13592, S13593 [20DE], S13643 [21DE], S13810, S13829, S13831, S13854 [23DE]
Shipping industry: repeal certain shipping investment withdrawal rules and provide an incentive to reinvest foreign shipping earnings in the U.S. (S. 1610), S9010 [6AU]
Ships and vessels: modify application of the tonnage tax on vessels operating in the dual U.S. domestic and foreign trades (S. 58), S62 [6JA]
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. 988), S5236 [6MY]
———decrease required estimated tax payments for certain small businesses, S1794 [6FE]
———economic impact of increased tax rates, S11312, S11333 [10NO], S11845, S11866, S11868 [20NO], S12601 [7DE], S12762, S12783, S12796 [9DE], S12865 [10DE], S12994 [11DE], S13148, S13158, S13175, S13176 [14DE], S13241 [15DE], S13771, S13773 [22DE], S13814 [23DE]
———establish a deficit-neutral reserve fund to extend certain tax cuts, S4228-S4230 [1AP], S4261 [2AP]
———extend enhanced small business expensing and provide for a 5-year net operating loss carryback for losses incurred during certain years (S. 156), S138 [6JA]
———increase deduction for business start-up expenditures (S. 1402), S7195 [7JY]
———limit penalty for failure to disclose reportable transactions based on resulting tax benefits and require a report on tax shelter penalties and other enforcement actions (S. 2771), S11384 [16NO]
———provide a full exclusion for gain from certain small business stocks (S. 78), S83 [6JA]
———provide additional relief (S. 1381), S7091-S7094 [25JN], S7577 [15JY]
———provide relief, S4867 [29AP]
Social Security: conduct comparative effectiveness research on health care treatment options by establishing a private Patient-Centered Outcomes Research Institute, S11888 [20NO]
———conduct comparative effectiveness research on health care treatment options by establishing a private Patient-Centered Outcomes Research Institute (S. 1213), S6371-S6380 [9JN]
———establish a deficit-neutral reserve fund to repeal previous tax increase on Social Security benefits, S4133 [1AP]
———prohibit the use of increased tobacco taxes to offset the cost of expanded State Children's Health Insurance Program coverage, S957 [28JA]
———suspend tax increase on benefits, S1501, S1527 [4FE]
———treat certain income received by hedge fund managers as ordinary income and reduce increase in tobacco excise taxes to fund State Children's Health Insurance Program extension, S875 [27JA], S972, S978, S979 [28JA]
States: permit use of tax credits to negotiate health care premium rates, S13862 [23DE]
Telecommunications: provide an income tax credit for businesses furnishing broadband services to underserved and rural areas, S2015 [9FE]
Telephones: remove cell phones from list of eligible depreciable property (S. 144), S129 [6JA]
———restrict any State or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers, or property (S. 1192), S6204 [4JN]
Tobacco products: deter smuggling and ensure collection of all tobacco taxes (S. 1147), S5853 [21MY]
Transportation: provide new infrastructure funding through Federal bonding to empower States and local governments to complete significant infrastructure projects across all modes of transportation, S12068 [1DE]
Travel and tourism: effect of imposing $10 fee on foreign visitors to the U.S., S9154-S9158, S9160-S9162 [9SE]
Treaties and agreements: removal of injunction of secrecy, S630 [15JA], S6666 [16JN], S9189 [9SE]
U.N.: withhold U.S. contributions if U.N. implements or imposes taxation on any U.S. persons, S2679 [3MR], S2806, S2813 [5MR]
U.S.-Panama Trade Promotion Agreement: ratification, S5795-S5797 [21MY]
Unemployment: suspend taxation of unemployment compensation for a certain period (S. 155), S138 [6JA]
Veterans: expand eligibility for the employment tax credit for unemployed veterans, S1666 [5FE], S1804 [6FE]
Water: provide tax incentives for making homes more water-efficient, building new water-efficient homes, and public water conservation (S. 1711), S9843 [24SE]
Women: protect breastfeeding by new mothers, provide performance standards for breast pumps, and provide tax incentives to encourage breastfeeding (S. 1244), S6551 [11JN]
Reports
AARP Financial Statements Independent Audit: KPMG LLP, S12472-S12474 [5DE]
Effects of the Patient Protection and Affordable Care Act on the Federal Budget and the Balance in the Hospital Insurance Trust Fund: CBO, S13812 [23DE]
Is ACORN Intentionally Structured as a Criminal Enterprise? Committee on Oversight and Government Reform (House) Minority Staff, S9309 [14SE]
Patient Protection and Affordable Care Act: Centers for Medicare & Medicaid Services, S13000 [11DE]
Stimulus Legislation Must Include Budget Reforms To Address Long-Term Challenges: Alison Acosta Fraser, Heritage Foundation, H166 [13JA]
Sulfur Dioxide Cap-and-Trade Program: Congressional Research Service, H6059 [2JN]
Reports filed
Allow Consideration of Motions To Suspend House Rules and Consider Certain Legislation: Committee on Rules (House) (H. Res. 257) (H. Rept. 111-40), H3640 [18MR]
American Recovery and Reinvestment Act: Committee of Conference (H.R. 1) (H. Rept. 111-16), H1517 [12FE]
———Committee on Appropriations (House) (H.R. 679) (H. Rept. 111-4), H525 [26JA]
———Committee on Appropriations (Senate) (S. 336) (S. Rept. 111-3), S893 [27JA]
Consideration of Conference Report on H.R. 1, American Recovery and Reinvestment Act: Committee on Rules (House) (H. Res. 168) (H. Rept. 111-17), H1517 [12FE]
Consideration of H.R. 1, American Recovery and Reinvestment Act: Committee on Rules (House) (H. Res. 88) (H. Rept. 111-6), H525 [26JA]
———Committee on Rules (House) (H. Res. 92) (H. Rept. 111-9), H600 [27JA]
Consideration of H.R. 2920, Statutory Pay-As-You-Go Act: Committee on Rules (House) (H. Res. 665) (H. Rept. 111-217), H8494 [21JY]
Consideration of H.R. 3962, Affordable Health Care for America Act, and H.R. 3961, Medicare Physician Payment Reform Act: Committee on Rules (House) (H. Res. 903) (H. Rept. 111-330), H12586 [6NO]
Consideration of H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act: Committee on Rules (House) (H. Res. 941) (H. Rept. 111-350), H13465 [2DE]
Consideration of H.R. 4213, Tax Extenders Act: Committee on Rules (House) (H. Res. 955) (H. Rept. 111-364), H13627, H14370 [8DE]
Enhanced Oversight of State and Local Economic Recovery Act: Committee on Homeland Security and Government Affairs (Senate) (S. 1064) (S. Rept. 111-56), S7868 [22JY]
———Committee on Oversight and Government Reform (House) (H.R. 2182) (H. Rept. 111-115), H5711 [18MY]
401(k) Fair Disclosure and Pension Security Act: Committee on Education and Labor (House) (H.R. 2989) (H. Rept. 111-244), H9275 [31JY]
Prevent All Cigarette Trafficking (PACT) Act: Committee on the Judiciary (House) (H.R. 1676) (H. Rept. 111-117), H5711 [18MY]
———Committee on the Judiciary (Senate) (S. 1147), S11593 [19NO]
Protocol Amending Tax Convention With France: Committee on Foreign Relations (Senate) (Exec. Rept. 111-4), S12069 [1DE]
Require the Manufacturers' Excise Tax on Recreational Equipment Be Paid Quarterly: Committee on Health, Labor, and Pensions (Senate) (H.R. 510), S13458 [18DE]
Same-Day Consideration of Consideration of Conference Report on H.R. 1, American Recovery and Reinvestment Act: Committee on Rules (House) (H. Res. 158) (H. Rept. 111-15), H1246 [11FE]
Special Inspector General for the Troubled Asset Relief Program Act: Committee on Financial Services (House) (S. 383) (H. Rept. 111-41), H3702 [19MR]
Resolutions of ratification
Protocol Amending Tax Convention With France, S12069 [1DE], S12350 [3DE]
Rulings of the Chair
Appropriations: making supplemental appropriations for economic stimulus (H.R. 1), S1659 [5FE]
———making supplemental appropriations for economic stimulus (H.R. 1), conference report, H1525 [13FE]
———making supplemental appropriations for economic stimulus (H.R. 1), consideration (H. Res. 92), H607 [28JA]
Armed Forces: modify the first-time homebuyers credit for Armed Forces members and certain other Federal employees (H.R. 3590), S13810 [23DE]
Families and domestic relations: retain estate tax with an immediate exemption increase and repeal new carryover basis rules (H.R. 4154), H13491 [3DE]
Health: national policy to provide health care and reform insurance procedures (H.R. 3590), S13810 [23DE]
Internal Revenue Code: extend certain expiring provisions (H.R. 4213), H14406 [9DE]
Studies
Macroeconomic Effects of Reducing the Effective Tax Rate on Repatriated Foreign Subsidiary Earnings in a Credit- and Liquidity-Constrained Environment: Allen Sinai (excerpt), S1410 [3FE]
Using What We Have To Stimulate the Economy—The Benefits of Temporary Tax Relief for U.S. Corporations To Repatriate Profits Earned by Foreign Subsidiaries: Robert J. Shapiro and Aparna Mathur (excerpt), S1410 [3FE]
Summaries
Ending Excessive Corporate Deductions for Stock Options Act (S. 1491), S7884 [22JY]
House Votes on Conference Report of H.R. 1, American Recovery and Reinvestment Act, H3649 [19MR]
Legal Solution in Health Reform—The Constitutionality of Mandates To Purchase Health Insurance: Mark A. Hall, O'Neill Institute for National and Global Health Law, S13582 [20DE]
Patient Protection and Affordable Care Act (H.R. 3590), S13350 [17DE]
SIMPLE Cafeteria Plan Act (S. 988), S5239 [6MY]
Transportation Access for All Americans Act (S. 885), S4689 [23AP]
Transportation Equity for All Americans Act (S. 884), S4689 [23AP]
Tables
Budget aggregates, H12970 [7NO], H13329 [19NO], H14443 [9DE]
Committee on the Budget (Senate) appropriations allocation revisions to S. Con. Res. 13, setting forth the Federal budget for 2009-2014, S11972 [21NO], S12066 [1DE], S13751 [22DE]
Comparison of flat tax to current tax system, S3996 [30MR]
Components of the $20.8 billion in highway spending above the CBO baseline, S11338 [10NO]
Employment effects of repatriated funds, S1419 [3FE]
Estimated cost of extending certain provisions in H.R. 1, American Recovery and Reinvestment Act, S2181 [12FE]
Estimated impact of increasing business meal deductibility from 50% to 80%, S13389 [17DE]
Estimated macroeconomic impacts of H.R. 1, American Recovery and Reinvestment Act, S2182 [12FE]
Expenditure levels by Troubled Asset Relief Program programs, H5277 [6MY]
Flat tax individual return form, S3996 [30MR]
Flow-through income and individual income taxes, 2006, S4870 [29AP]
Republican amendments submitted and accepted during Committee on Health, Education, Labor, and Pensions (Senate) and Committee on Finance (Senate) markups of H.R. 3590, Patient Protection and Affordable Care Act, S12843-S12850 [10DE]
Revised allocation of spending authority to Committee on Education and Labor, Committee on Energy and Commerce (House), and Committee on Ways and Means (House), H12970 [7NO]
Revised allocation of spending authority to Committee on Ways and Means (House), H13329 [19NO], H14443 [9DE]
Taxes owed under 20% flat tax for married couple with two children filing jointly, S3996 [30MR]
Total funds subject to Special Inspector General for the Troubled Asset Relief Program (SIGTARP) oversight, H5277 [6MY]
Testimonies
Impact of Economy-Wide Global Warming Pollution Emission Cap and Trade Program on Agriculture and Jobs in the Western States: James H. Magagna, S8629-S8631 [31JY]
Texts of
H. Res. 88, consideration of H.R. 1, American Recovery and Reinvestment Act, H536 [27JA]
H. Res. 92, consideration of H.R. 1, American Recovery and Reinvestment Act, H607 [28JA]
H. Res. 143, investigate alleged House Rules and tax law violations by Representative Rangel relative to gift acceptance and financial disclosure and call for removal as Committee on Ways and Means (House) chairman, H1128 [10FE]
H. Res. 168, consideration of conference report on H.R. 1, American Recovery and Reinvestment Act, H1524 [13FE]
H. Res. 257, allow consideration of motions to suspend House rules and consider certain legislation, H3645 [19MR]
H. Res. 401, tribute to Jack F. Kemp, H5190 [6MY]
H. Res. 665, consideration of H.R. 2920, Statutory Pay-As-You-Go Act, H8501 [22JY]
H. Res. 805, investigate alleged House Rules and tax law violations by Representative Rangel relative to gift acceptance and financial disclosure and call for removal as Committee on Ways and Means (House) chairman, H10542 [7OC]
H. Res. 903, consideration of H.R. 3962, Affordable Health Care for America Act and H.R. 3961, Medicare Physician Payment Reform Act, H12598 [7NO]
H. Res. 941, consideration of H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act, H13472 [3DE]
H. Res. 955, consideration of H.R. 4213, Tax Extenders Act, H14379 [9DE]
H.J. Res. 3, disapprove expenditures exceeding certain amounts for the Troubled Asset Relief Program intended to bailout financial institutions, H447 [22JA]
H.R. 1, American Recovery and Reinvestment Act, H642-H711 [28JA]
H.R. 445, Heavy Duty Hybrid Vehicle Research, Development, and Demonstration Act, H9355 [9SE]
H.R. 571, promote charitable donations of qualified vehicles, E1102 [7MY]
H.R. 1512, FAA Extension Act, H3533 [18MR]
H.R. 1586, impose a higher rate of tax on bonuses paid by businesses receiving Troubled Asset Relief Program funds, H3655 [19MR]
H.R. 1676, Prevent All Cigarette Trafficking (PACT) Act, H5730-H5736 [19MY]
H.R. 2182, Enhanced Oversight of State and Local Economic Recovery Act, H5722 [19MY]
H.R. 2920, Statutory Pay-As-You-Go Act, H8513-H8517 [22JY]
H.R. 3179, SIG TARP Small Business Awareness Act, H9528 [15SE]
H.R. 3590, Patient Protection and Affordable Care Act, S13891-S14124 [24DE]
H.R. 3590, Service Members Home Ownership Tax Act, H10550 [7OC]
H.R. 3607, Fiscal Year 2010 Federal Aviation Administration Extension Act, H9836 [23SE]
H.R. 3962, Affordable Health Care for America Act, H12623-H12834 [7NO]
H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act, H13482 [3DE]
H.R. 4213, Tax Extenders Act, H14385-H14397 [9DE]
H.R. 4217, Fiscal Year 2010 FAA Extension Act, Part II, H13594 [8DE]
S. 1, American Recovery and Reinvestment Act, S44 [6JA]
S. 2, Middle Class Opportunity Act, S44 [6JA]
S. 3, Homeowner Protection and Wall Street Accountability Act, S44 [6JA]
S. 35, make permanent the deduction of State and local general sales taxes, S53 [6JA]
S. 58, modify application of the tonnage tax on vessels operating in the dual U.S. domestic and foreign trades, S63 [6JA]
S. 74, Permanent Marriage Penalty Relief Act, S74 [6JA]
S. 112, treat certain hospital support organizations as qualified organizations for purposes of determining acquisition indebtedness, S86 [6JA]
S. 155, Unemployment Benefit Tax Suspension Act, S138 [6JA]
S. 156, Small Business Stimulus Act, S139 [6JA]
S. 157, Retirement Account Distribution Improvement Act, S139 [6JA]
S. 158, expand availability of industrial development bonds to facilities manufacturing intangible property, S141 [6JA]
S. 243, Giving Incentives to Volunteers Everywhere (GIVE) Act, S393 [14JA]
S. 279, Municipal Bond Market Support Act, S654 [16JA]
S. 285, exclude from gross income the reimbursement costs of using passenger automobiles for charitable organizations, S721 [21JA]
S. 329, extend the nonbusiness energy property credit for property placed in service in 2008, S846 [26JA]
S. 376, Real Estate Mortgage Investment Conduit Improvement Act, S1544 [4FE]
S. 383, Special Inspector General for the Troubled Asset Relief Program Act, S1613 [4FE], H3847 [25MR]
S. 405, Artist-Museum Partnership Act, S2082 [10FE]
S. 437, allow deduction of attorney-advanced expenses and court costs in contingency fee cases, S2325 [13FE]
S. 440, allow an above-the-line deduction for attorney fees and costs in connection with civil claim awards, S2330 [13FE]
S. 491, Federal and Military Retiree Health Care Equity Act, S2565 [26FE]
S. 585, Taxpayer Abuse Prevention Act, S3078 [12MR]
S. 622, Imported Ethanol Parity Act, S3183 [17MR]
S. 623, Preexisting Condition Patient Protection Act, S3183, S3185 [17MR]
S. 632, Firearms Fairness and Affordability Act, S3376 [18MR]
S. 673, allow certain newspapers to be treated as nonprofit organizations, S3659 [24MR]
S. 679, Heavy Duty Hybrid Vehicle Research, Development, and Demonstration Act, S3670 [24MR]
S. 702, Long-Term Care Affordability and Security Act, S3793 [25MR]
S. 722, Taxpayer Certainty and Relief Act, S3921-S3924 [26MR]
S. 725, Equity for Our Nation's Self Employed Act, S3925 [26MR]
S. 740, expand application of the homebuyer credit, S4065 [31MR]
S. 741, Flat Tax Act, S4065-S4070 [31MR]
S. 744, Affordable Tutoring of Our Children Act, S4071 [31MR]
S. 751, Fair Elections Revenue Act, S4074 [31MR]
S. 812, Rural Heritage Conservation Extension Act, S4369 [2AP]
S. 829, Patriot Employers Act, S4448 [20AP]
S. 884, Transportation Equity for All Americans Act, S4688 [23AP]
S. 885, Transportation Access for All Americans Act, S4689 [23AP]
S. 913, Workforce Health Improvement Program Act, S4813 [28AP]
S. 929, provide a tax credit for purchase of nonroad equipment with alternative power sources, S4897 [29AP]
S. 988, SIMPLE Cafeteria Plan Act, S5237-S5239 [6MY]
S. 1007, Excessive Pay Capped Deduction Act, S5291 [7MY]
S. 1090, Renewable Energy Parity and Investment Remedy (REPAIR) Act, S5706 [20MY]
S. 1091, Storage Technology of Renewable and Green Energy (STORAGE) Act, S5706 [20MY]
S. 1093, Oil Independence, Limiting Subsidies, and Accelerating Vehicle Efficiency (OILSAVE) Act, S5708 [20MY]
S. 1094, Renewable Energy Alternative Production (REAP) Act, S5710 [20MY]
S. 1147, Prevent All Cigarette Trafficking (PACT) Act, S5853-S5860 [21MY]
S. 1166, Voluntary Support for Reservists and National Guard Members Act, S6032 [3JN]
S. 1213, Patient-Centered Outcomes Research Act, S6372-S6378 [9JN]
S. 1250, Algae-based Renewable Fuel Promotion Act, S6557 [11JN]
S. 1297, Retirement Security for Life Act, S6815 [18JN]
S. 1321, Water Accountability Tax Efficiency Reinvestment (WATER) Act, S6942 [23JN]
S. 1349, Home Office Tax Deduction Simplification and Improvement Act, S7074 [25JN]
S. 1350, Fueling America Act, S7075 [25JN]
S. 1371, Clean Renewable Water Supply Bond Act, S7088 [25JN]
S. 1381, Small Business Tax Relief Act, S7094 [25JN]
S. 1402, Small Business Jump Start Act, S7195 [7JY]
S. 1484, Catastrophe Savings Accounts Act, S7785 [21JY]
S. 1486, Policyholder Disaster Protection Act, S7789 [21JY]
S. 1491, Ending Excessive Corporate Deductions for Stock Options Act, S7884 [22JY]
S. 1497, allow tax-exempt bond financing for fixed-wing emergency medical aircraft, S7888 [22JY]
S. 1588, Stop Tax-Breaks for Oil Profiteering (STOP) Act, S8998 [6AU]
S. 1589, Biodiesel Tax Incentive Reform and Extension Act, S9000 [6AU]
S. 1610, American Shipping Reinvestment Act, S9011 [6AU]
S. 1620, Efficient Vehicle Leadership Act, S9019 [6AU]
S. 1630, Affordable Access to Prescription Medications Act, S9027-S9029 [6AU]
S. 1639, Expanding Industrial Energy Efficiency Incentives Act, S9042 [6AU]
S. 1711, Water Efficiency and Conservation Investment Act, S9844 [24SE]
S. 2815, Heartland Disaster Tax Relief Act housing-related deadlines extension, S11886 [20NO]
S. 2816, Adoption Tax Relief Guarantee Act, S11972 [21NO]
S. 2822, Small Business Expensing Permanency Act, S12072 [1DE]
S. 2826, Clean Renewable Energy Advancement Tax Extension (CREATE) Jobs Act, S12323 [3DE]
S. 2829, allow the cost of labor for building envelope improvements to be included for purposes of the nonbusiness energy property tax credit (S. 2829), S12324 [3DE]
S. 2851, make permanent certain education tax incentives and modify rules relating to college savings plans, S12711 [8DE]
S. 2857, American Clean Technology Manufacturing Leadership Act, S12808 [9DE]
S. 2905, repeal reduction in tax deductible portion of business meal and entertainment expenses, S13389 [17DE]
S. 2916, limit IRS regulatory authority relative to limitation on losses following ownership change, S13462 [18DE]
S. 2928, Heartland Disaster Tax Relief Extension Act, S13883 [23DE]
S. Res. 74, express importance of strengthening bilateral relations with Brazil in general, and investment relations specifically, S3089 [12MR]
S. Res. 91, investigate drywall imports from China, prohibit further imports, recall hazardous drywall, seek penalties against manufacturers, and provide assistance to homeowners affected by hazardous drywall, S4006 [30MR]
S. Res. 98, National TEA Party Day, S4386 [2AP]
Transcripts
Economic Stimulus Package: ``AC 360,'' CNN, H3819 [24MR]
Tributes
Kemp, Jack F., S5046-S5048 [4MY], S5300 [7MY], S5324 [11MY], H5081, H5082 [4MY], E1052 [4MY], E1134 [13MY]