TAXATION

Addresses

Senate Candidancy Speech: Senator Conrad, S8643 [2JA]

State of the Union: President Obama, S68–S73 [24JA], H151–H156 [24JA]

Amendments

Business and industry: provide a temporary income tax credit for increased payroll and extend bonus depreciation for certain business assets (S. 2237), S4825, S4827, S4828, S4829, S4830 [10JY], S4884, S4885, S4896, S4897, S4898, S4899, S4900, S4912, S4914, S4915 [11JY], S4960, S4961, S4962, S4963, S4964, S4965, S4966, S4973, S4976, S4978 [12JY]

Congress: expedite consideration of comprehensive tax reform legislation (H.R. 6169), H5676 [2AU]

——— expedite consideration of comprehensive tax reform legislation (H.R. 6169), consideration (H. Res. 747), H5549 [1AU]

Dept. of Justice: provide effective criminal prosecutions and increase penalties for tax return identity thefts (H.R. 4362), S8085 [17DE]

Economy: extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), S8592, S8608 [31DE], H5588 [1AU], H7536 [1JA]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), consideration (H. Res. 747), H5549 [1AU]

——— extend Bush administration tax cuts and other tax relief for families making less than a certain annual income and provide alternative minimum tax relief (S. 3412), S5309, S5310, S5316 [24JY], S5352 [25JY]

——— make permanent certain tax cuts and relief for families making less than a certain income, increased expensing limitations, and alternative minimum tax relief (H.J. Res. 66), consideration of Senate amendment (H. Res. 841), H7381 [20DE]

——— provide for spending reductions through reform and repeal of certain Federal and State programs (H.R. 6684), consideration (H. Res. 841), H7381 [20DE]

Employment: provide incentives for businesses to bring jobs back and business activity back to the U.S. (S. 3364), S5139, S5140, S5141 [18JY], S5224, S5231, S5232, S5236, S5237 [19JY], S5263 [23JY]

Health: repeal excise tax on medical devices (H.R. 436), H3601 [7JN]

——— repeal excise tax on medical devices (H.R. 436), consideration (H. Res. 679), H3598 [7JN]

Health Care and Education Reconciliation Act: repeal health-care related provisions (H.R. 6079), consideration (H. Res. 724), H4722 [10JY]

Patient Protection and Affordable Care Act: repeal (H.R. 6079), consideration (H. Res. 724), H4722 [10JY]

Power resources: eliminate unnecessary tax subsidies and promote renewable energy (S. 2204), S2034, S2035 [26MR], S2055, S2093, S2094, S2095, S2100, S2101, S2102, S2103, S2104, S2105, S2110 [27MR], S2173, S2174, S2175, S2176, S2179, S2180, S2181, S2182 [28MR]

Small business: provide a deduction for domestic business income of qualified small businesses (H.R. 9), H1990, H2003 [19AP]

——— provide a deduction for domestic business income of qualified small businesses (H.R. 9), consideration (H. Res. 620), H1981, H1987 [19AP]

Appointments

Conferees: H.R. 3630, Temporary Payroll Tax Cut Continuation Act, D1 [3JA]

Articles and editorials

Chief Justice Roberts’s Folly, S4738 [29JN]

Dems Wait by Phone for Obama, S3390 [22MY]

Extend the Bush Tax Cuts Now, S3299 [21MY]

False Premise Lets ‘Obamacare’ Go On, S4737 [29JN]

Five Problems With Dynamic Scoring, H410 [2FE]

House Republicans Tax Bill Leaves Some Military Families Behind, H5543 [1AU]

Liberty and Obamacare, S2015 [26MR]

Norquist’s Phantom Army, S5024 [16JY]

Obama Administration Diverts $500M to IRS To Implement Healthcare Reform Law, S2474 [18AP]

Obama Issues Veto Threat on Bush Tax Cuts, S3747 [6JN]

ObamaCare and the Power To Tax, S4737 [29JN]

Payroll Tax Fight, H527 [7FE]

Public Wants Compromise on Fiscal Cliff, but Specifics Unpopular, S8174 [19DE]

Puff, the Magic Drag on the Economy—Time To Let the Pernicious Production Tax Credit for Wind Power Blow Away, S6530 [20SE]

Raising Medicare Age Could Leave Hundreds of Thousands Uninsured, S7731 [11DE]

Rand Paul’s Situational Principle, H4645 [29JN]

Reforms From Affordable Care Act Will Improve Access to Care, S4866 [11JY]

Republicans Blow With the Wind—Another Industry Wants To Keep Its Taxpayer Subsidies, S1453 [7MR]

Smite the Myth That Tax Cuts Create Jobs, S7396 [4DE]

Study Sees Cuts to Health Plans, H4712 [10JY]

Three Views of the ‘Fiscal Cliff’, S3393 [22MY]

Town Turns Off Wind, Opts for Solar Energy, S670 [15FE]

Turbines in the Backyard—The Sound and the Strobes, S669 [15FE]

U.K. Plans Oil Sector Tax Relief, S2052 [27MR]

UK Offers New Tax Breaks for Remote Fields, S2051 [27MR]

Umpire Blinks, S4738 [29JN]

Unpopular Mandate—Why Do Politicians Reverse Their Positions?, S4863–S4866 [11JY]

What’s Behind Roberts’ Surprising Decision?, S4739 [29JN]

Why the Wind Industry Is Full Hot Air and Costing You Big Bucks, S669 [15FE]

Wind Farms Multiply, Fueling Clashes With Nearby Residents, S670 [15FE]

Wind Power Faces Taxing Headwind, S5055 [17JY]

Bills and resolutions

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. 6599), H6428 [16NO]

Agriculture: exclude certain farm rental income from self-employment net earnings if the taxpayer enters into a lease agreement relative to such income (see H.R. 5990), H3974 [21JN]

——— promote biobased manufacturing (see S. 2155), S1384 [5MR]

Airport and Airway Trust Fund: extend funding and expenditure authority (see H.R. 3800), H113 [23JA]

Alcoholic beverages: extend the increased limitation on the cover over of tax on distilled spirits to Puerto Rico and the Virgin Islands (see H.R. 4374), H1914 [17AP]

American Opportunity Tax Credit: extend (see H.R. 3865), H374 [1FE] (see H.R. 6179), H5201 [24JY]

——— extend and modify (see S. 3267), S3781 [6JN] (see H.R. 6522), H6275 [21SE]

Arts and humanities: 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. 5793), H3102 [17MY]

Aurora, CO: exclude from gross income payments from the Aurora Victim Relief Fund to victims of movie theater shootings (see S. 3648), S7215 [29NO] (see H.R. 6615), H6535 [29NO]

Aviation: close corporate jet depreciation loophole and use such savings to increase the work opportunity tax credit for veterans (see H.R. 4199), H1366 [16MR]

——— exempt certain air taxi services from taxes on transportation by air (see S. 3451), S5487 [26JY] (see H.R. 6243), H5525 [31JY]

Bankruptcy: clarify rule allowing discharge as a nonpriority claim of governmental claims arising from disposition of farm assets (see S. 3545), S6340 [13SE]

Budget: allow taxpayers the opportunity to specify their choice of Federal budget priorities (see S. 2260), S2242 [29MR]

——— setting forth the Federal budget for 2012–2022 (see S. Con. Res. 40), S2324 [16AP] (see S. Con. Res. 42), S2824 [26AP]

——— setting forth the Federal budget for 2013–2022 (see S. Con. Res. 41), S2393 [17AP] (see S. Con. Res. 44), S2968 [8MY] (see S. Con. Res. 52), S5212 [19JY]

Budget Control Act: ensure any deal on taxes and spending does not cut Medicare, Medicaid, or Social Security benefits, increases revenue, reduces defense spending, and promotes economic growth (see H. Res. 733), H5008 [18JY]

Business and industry: allow a credit against tax for qualified manufacturing facility construction costs (see H.R. 6120), H4863 [12JY]

——— allow employers a credit against income tax as an incentive to partner with educational institutions to provide skills training for students (see H.R. 4249), H1542 [22MR]

——— allow employers a refundable credit for increasing employment (see H.R. 4167), H1303 [8MR]

——— allow partnerships invested in infrastructure property to be treated as publicly traded partnerships and reduce the depreciation recovery periods for such property (see H.R. 4001), H692 [9FE]

——— close certain corporate tax loopholes (see S. 2075), S388 [7FE]

——— encourage domestic insourcing and discourage foreign outsourcing (see H.R. 5542), H2441 [8MY] (see H.R. 6152), H5077 [19JY]

——— extend allowance for bonus depreciation for certain business assets (see S. 2240), S2085 [27MR] (see H.R. 4196), H1362 [13MR]

——— extend bonus depreciation (see H.R. 5974), H3914 [20JN]

——— extend enhanced charitable deduction for corporate contributions of computer inventory for educational purposes (see H.R. 6549), H6276 [21SE]

——— extend the research and development tax credit, limit treaty benefits relative to certain deductible related-party payments, and treat general aviation aircraft as 7-year property (see H.R. 6109), H4862 [12JY]

——— increase exclusion for employer-provided dependent care assistance (see H.R. 5938), H3699 [8JN]

——— provide a business tax credit for resilient construction (see H.R. 5839), H3162 [18MY]

——— provide a temporary income tax credit for increased payroll and extend bonus depreciation for certain business assets (see S. 2237), S2030 [26MR]

——— provide a temporary tax credit for increased payroll and eliminate certain tax benefits for major integrated oil companies (see H.R. 6030), H4156 [27JN]

——— provide for employment tax treatment of professional service businesses (see H.R. 3840), H218 [31JA]

——— provide for proper tax treatment of personal service income earned in pass-thru entities (see H.R. 4016), H725 [14FE]

——— provide for the release of Federal tax levies which cause business hardships (see H.R. 4368), H1914 [17AP]

——— provide incentives for the expansion of U.S. manufacturing (see H.R. 6487), H6274 [21SE]

——— reduce the tax rate on domestic manufacturing income (see H.R. 5795), H3102 [17MY]

——— reform international tax system (see S. 2091), S494 [9FE]

——— strengthen manufacturing through improved training, retention, and recruitment of workers, deter evasion of antidumping and countervailing duty orders, and promote U.S. exports (see S. 3479), S5870 [1AU]

——— terminate certain energy tax subsidies and lower the corporate income tax rate (see S. 2064), S323 [2FE]

Buy American Act: require a certain percentage of domestic content in green technologies purchased by Federal agencies, States using Federal funds, and property eligible for certain renewable energy tax credits (see H.R. 6217), H5326 [26JY]

Charities: exempt private foundations from the tax on excess business holdings in the case of certain philanthropic enterprises which are independently supervised (see S. 3377), S4950 [12JY] (see H.R. 4035), H801 [15FE]

Chemicals: provide a credit for production of renewable chemicals (see S. 3491), S5977 [2AU] (see H.R. 4953), H2206 [26AP]

Children and youth: exclude from gross income certain State foster care program payments made to the biological parents of disabled children (see H.R. 4111), H1100 [29FE]

——— permanently extend the employer-provided child care credit (see S. 3427), S5304 [24JY]

Citizenship: provide that persons renouncing citizenship for substantial tax avoidance purposes shall be subject to tax and withholding on capital gains and that such persons should not be admissible to the U.S. (see S. 3205), S3280 [17MY]

Coal: allow additional investment credits for qualifying supercritical advanced coal projects (see H.R. 4826), H2204 [26AP]

Coal Mitigation Trust Fund: establish by imposing a tax on the extraction of coal to mitigate impact of transportation of coal by rail (see H.R. 6202), H5291 [25JY]

Colleges and universities: allow a credit for contributions to a trust used to provide need-based college scholarships (see S. 2287), S2392 [17AP] (see H.R. 4349), H1845 [16AP]

——— encourage research at community colleges and other institutions of higher education (see H.R. 6678), H7264 [18DE]

——— provide a refundable tax credit for certain expenses of applying to graduate school (see H.R. 6565), H6297 [28SE]

——— require institutions of higher education to post certain IRS returns on their websites (see S. 2835), S2927 [7MY]

Commission on Americans Living Abroad: establish (see H.R. 6263), H5629 [1AU]

Community development: provide funding through bonding or Neighborhood Stabilization Program grants to empower States to undertake significant residential and commercial structure demolition projects (see H.R. 4210), H1390 [19MR]

Congress: expedite consideration of comprehensive tax reform legislation (see H.R. 6169), H5200 [24JY]

——— expedite consideration of comprehensive tax reform legislation (H.R. 6169), consideration (see H. Res. 747), H5524 [31JY]

——— prohibit adjournment unless Bush administration tax cuts and certain expiring tax provisions are extended (see H. Res. 746), H5525 [31JY]

Conservation of energy: extend program to provide grants for specified energy property in lieu of tax credits (see H.R. 4468), H2030 [19AP]

——— extend the energy efficient appliance credit (see H.R. 6056), H4603 [28JN]

——— extend the nonbusiness energy property credit to include insulated siding (see H.R. 6226), H5327 [26JY]

——— improve and extend certain tax incentives for industrial energy efficiency in the areas of water reuse, advanced motors, and chlorofluorocarbon (CFC) chillers (see S. 3352), S4724 [28JN]

——— improve and extend deduction for new and existing energy-efficient commercial buildings (see S. 3591), S6545 [20SE]

——— provide grants in lieu of expensing for energy efficient commercial buildings placed in service by manufacturers (see H.R. 6403), H5999 [13SE]

——— reduce the depreciation recovery periods for energy efficient commercial buildings (see H.R. 6705), H7429 [21DE]

Constitutional amendments: require all laws passed to lay and collect taxes are honestly and openly labeled as taxes during the legislative process (see H.J. Res. 114), H4655 [29JN]

Construction industries: protect employees in the building and construction industry who are participants in multiemployer plans (see S. 3700), S8302 [20DE]

Consumers: provide taxpayer protection and assistance relative to tax preparation (see S. 3355), S4724 [28JN] (see H.R. 6050), H4603 [28JN]

Correctional institutions: provide benefits to individuals who have been wrongfully incarcerated (see H.R. 4241), H1541 [22MR]

Courts: disallow deductions for the payment of punitive damages (see H.R. 6700), H7424 [20DE]

Creating Small Business Jobs Act: extend certain provisions (see S. 2050), S208 [31JA]

Crime: prevent identity theft and tax fraud (see S. 3432), S5381 [25JY] (see H.R. 6205), H5326 [26JY]

——— require student Social Security numbers and employer identification numbers for education tax credits and disclose return information to prison officials to prevent prisoner tax fraud (see H.R. 4372), H1914 [17AP]

Dept. of Education: increase percentage of Federal education tax dollars spent in classrooms (see H.R. 3775), H26 [17JA]

Dept. of HHS: exempt employers from taxes, penalties, or suits for failure to offer insurance coverage for certain women’s preventive services on the basis of religious belief or moral conviction (see H.R. 6097), H4774 [10JY]

Dept. of HUD: require section 8 rental assistance recipients to stay current with local taxes and authorize public housing agencies to divert such assistance to pay owners’ tax debts (see H.R. 6203), H5291 [25JY]

Dept. of Justice: provide effective criminal prosecutions and increase penalties for tax return identity thefts (see S. 3688), S8071 [17DE] (see H.R. 4362), H1845 [16AP]

Dept. of the Treasury: disapprove rule relative to U.S. bank reporting requirements relative to interest on deposits paid to nonresident aliens (see S.J. Res. 40), S3174 [15MY] (see S.J. Res. 46), S4725 [28JN] (see H.J. Res. 108), H2645 [10MY] (see H.J. Res. 113), H4604 [28JN]

——— 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. 6662), H6806 [13DE]

——— expand authority to access the National Directory of New Hires for purposes of tax administration (see H.R. 5543), H2441 [8MY]

——— prevent fraudulent use of taxpayer identification numbers of residents of U.S. territories and possessions to be used to obtain a credit or refund on tax returns (see H.R. 6583), H6323 [2NO]

Disasters: authorize agricultural producers to establish and contribute to tax-exempt farm risk management accounts (see H.R. 3885), H439 [2FE]

——— increase amount of low-income housing credit that may be allocated in States damaged by Hurricane Irene or Tropical Storm Lee (see S. 3243), S3631 [24MY] (see H.R. 3769), H26 [17JA]

——— provide tax relief relative to Hurricane Isaac disaster area (see S. 3601), S6546 [20SE] (see H.R. 6459), H6231 [20SE]

Discrimination: deny all deductions for business expenses associated with the use of a club that discriminates on the basis of sex, race, or color (see H.R. 4376), H1914 [17AP]

Drugs: include vaccines against seasonal influenza within the definition of taxable vaccines (see S. 3716), S8665 [2JA] (see H.R. 6687), H7359 [19DE]

Ecology and environment: extend deduction for expensing of environmental remediation costs (see H.R. 3997), H692 [9FE]

——— modify credit for carbon dioxide sequestration (see S. 3581), S6545 [20SE]

——— reduce greenhouse gas emissions by requiring a Federal emission permit for the sale or use of covered substances, reduce deficit, and return funds to the American people (see H.R. 6338), H5706 [2AU]

Economy: avert ‘‘fiscal cliff’’ economic crisis by phasing in certain tax increases, work toward comprehensive tax reform, and call for OMB to make recommendations on spending cuts (see S. 3714), S8548 [30DE]

——— enact long-term tax policy and allow one year for citizens to adjust and prepare for impact of any tax increases (see H. Res. 805), H6277 [21SE]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (see H.R. 8), H5200 [24JY]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), consideration (see H. Res. 747), H5524 [31JY]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), consideration of Senate amendments (see H. Res. 844), H7565 [1JA]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and repeal estate and generation-skipping transfer taxes (see S. 3420), S5257 [23JY]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, extend increased expensing limitations, and provide instructions for tax reform (see S. 3401), S5133 [18JY] (see S. 3413), S5212 [19JY] (see S. 3417), S5257 [23JY]

——— extend Bush administration tax cuts and other tax relief for families making less than a certain annual income (see H.R. 6100, 6104), H4827 [11JY]

——— extend Bush administration tax cuts and other tax relief for families making less than a certain annual income and provide alternative minimum tax and estate tax relief (see S. 3393), S5085 [17JY] (see H.R. 6262), H5629 [1AU]

——— extend Bush administration tax cuts and other tax relief for families making less than a certain annual income and provide alternative minimum tax relief (see S. 3412), S5212 [19JY] (see H.R. 15), H5330 [30JY]

——— extend tax relief for all Americans and replace defense sequester with responsible spending reductions (see H.R. 6688), H7359 [19DE]

——— extend the payroll tax holiday and provide a temporary payroll increase tax credit for certain employees (see S. 3660), S7458 [5DE]

——— impose a minimum effective tax rate for high-income taxpayers (see H.R. 4265), H1641 [27MR]

——— jump-start economic recovery through formation and growth of new businesses (see S. 3217), S3422 [22MY] (see H.R. 5893), H3480 [5JN]

——— make permanent certain tax cuts and relief for families making less than a certain income, increased expensing limitations, and alternative minimum tax relief (H.J. Res. 66), consideration of Senate amendment (see H. Res. 841), H7359 [19DE]

——— permanently extend Bush administration tax cuts (see H.R. 6663), H6806 [13DE]

——— permanently extend tax relief and repeal certain tax increases (see H.R. 3804), H114 [23JA]

——— provide a comprehensive deficit reduction plan through dollar for dollar debt ceiling increase and entitlement program reform (see S. 3673), S7976 [12DE]

——— provide for economic growth and personal financial liberty (see H.R. 6225), H5327 [26JY]

——— provide for spending reductions through reform and repeal of certain Federal and State programs (see H.R. 6684), H7359 [19DE]

——— provide for spending reductions through reform and repeal of certain Federal and State programs (H.R. 6684), consideration (see H. Res. 841), H7359 [19DE]

——— provide incentives for the creation of jobs and extend and reform certain tax provisions and Federal programs (H.R. 3630), consideration of conference report (see H. Res. 554), H900 [16FE]

——— rebuild middle class by creating jobs, building opportunity for working families, and restoring balance to the tax code (see S. 2252), S2242 [29MR] (see H.R. 5727), H2645 [10MY]

——— reduce the Federal budget deficit by imposing a minimum effective tax rate for high-income taxpayers (see S. 2059), S261 [1FE] (see S. 2230), S2001 [22MR] (see H.R. 3903), H511 [6FE]

——— repeal certain tax increases (see H.R. 4064), H901 [16FE]

——— spur economic growth and create jobs (see S. 2199), S1734 [15MR]

Education: allow a credit against tax for qualified elementary and secondary education tuition (see H.R. 4075), H943 [17FE]

——— allow a deduction for higher education expenses in a program of study in science, technology, engineering, or mathematics (STEM) (see H.R. 6325), H5706 [2AU]

——— allow certain tax-advantaged investment plans for tuition for elementary and secondary education expenses (see H.R. 5932), H3698 [8JN]

——— allow qualified scholarship funding corporations to access tax-exempt financing for alternative private student loans (see H.R. 6209), H5326 [26JY]

——— ensure students and taxpayers receive full value of their education investments (see H.R. 6407), H6000 [13SE]

——— expand access to Coverdell education savings accounts (see H.R. 6289), H5704 [2AU]

——— expand deductions allowed for education-related expenses and extend the American opportunity tax credit (see H.R. 5878), H3362 [31MY]

——— extend deduction for certain expenses of elementary and secondary school teachers (see H.R. 3998), H692 [9FE]

——— extend deduction for certain expenses of elementary and secondary school teachers and allow such deduction for home school expenses (see H.R. 5963), H3806 [19JN]

——— extend the deduction for qualified tuition and related expenses (see H.R. 4038), H801 [15FE]

——— increase income limitations for student loan interest deduction (see H.R. 6010), H3975 [21JN]

——— increase the annual contribution limit to Coverdell education savings accounts (see H.R. 6115), H4862 [12JY]

——— increase the deduction allowed for student loan interest (see H.R. 5719), H2645 [10MY]

——— make permanent improvements to Coverdell education savings accounts (see H.R. 6148), H5008 [18JY]

——— provide a credit for early childhood education professional school personnel, expand deduction for expenses to early childhood education teachers, and modify credit for dependent care services (see S. 2180), S1540 [8MR]

——— provide a refundable tax credit for education and training expenses relating to autism spectrum disorders to increase the number of teachers with such expertise (see H.R. 6084), H4684 [9JY]

——— provide for a permanent exclusion from gross income for employer-provided educational assistance (see H.R. 4137), H1153 [5MR]

Electric power: extend credit for electricity produced from certain renewable resources (see S. 2201), S1734 [15MR]

Employment: allow deduction and make refundable the credit for household and dependent care services necessary for gainful employment (see H.R. 4397), H1977 [18AP]

——— deny the refundable portion of the child tax credit to those not authorized to work in the U.S. and terminate use of certifying acceptance agents to facilitate the taxpayer ID number application process (see H.R. 6074), H4655 [29JN]

——— increase quarterly wages paid threshold for classification as an agricultural labor employer for purposes of unemployment taxes (see H.R. 5320), H2274 [27AP]

——— limit authority of States to tax certain income of employees for employment duties performed in other States (see S. 3485), S5977 [2AU]

——— limit extent to which States may tax compensation earned by nonresident telecommuters (see H.R. 5615), H2443 [8MY]

——— modify and extend the making work pay credit (see S. 3680), S8041 [13DE]

——— provide a credit for employer-provided job training (see S. 3466), S5870 [1AU]

——— provide incentives for businesses to bring jobs back and business activity back to the U.S. (see S. 2884), S2966 [8MY] (see S. 3364), S4789 [9JY]

——— provide standards for determining employment status (see H.R. 6653), H6765 [12DE]

Families and domestic relations: eliminate separate tax return forms for earned income credit, include certain information required by that form on appropriate tax forms, and compute earned income credit for taxpayers (see H.R. 4421), H2029 [19AP]

——— exclude certain farmland and family-owned business interests from the value of the gross estate of decedents (see H.R. 6271), H5629 [1AU]

——— exempt certain family-owned farms and businesses from the estate tax (see S. 2200), S1734 [15MR]

——— extend certain improvements in the child tax credit and the earned income tax credit (see H.R. 6181), H5201 [24JY]

——— extend estate and gift tax rules (see S. 3440), S5381 [25JY]

——— improve the dependent care credit by repealing the phasedown of the credit percentage and making permanent the increased dollar limitations (see H.R. 5886), H3404 [1JN]

——— make permanent the expansion of certain tax benefits for adoption (see S. 3616), S6625 [21SE] (see H.R. 4373), H1914 [17AP]

——— 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. 3820), H158 [24JA]

——— provide estate, gift, and generation-skipping transfer tax relief (see H.R. 16), H5330 [30JY]

——— repeal estate and generation-skipping taxes (see S. 2242), S2166 [28MR]

——— repeal estate and gift taxes (see S. 3403), S5211 [19JY] (see H.R. 6279), H5704 [2AU]

——— repeal phasedown of the credit percentage for the dependent care credit (see H.R. 6268), H5629 [1AU]

Federal aid programs: extend rule disregarding tax refunds in the administration of Federal or federally-assisted programs (see H.R. 6179), H5201 [24JY]

Federal employees: clarify that accounts in the Thrift Savings Plan are subject to certain Federal tax levies (see H.R. 4365), H1914 [17AP]

——— require individuals who file under the Ethics in Government Act to disclose financial accounts deposited in a country that is a tax haven (see S. 2253), S2242 [29MR]

——— require Members and employees of Congress and other Federal employees who file under the Ethics in Government Act to disclose delinquent tax liability (see S. 2195), S1734 [15MR]

Federal-State relations: make permanent the deduction of State and local general sales taxes (see H.R. 5333), H2316 [7MY]

——— prevent the alternative minimum tax from effectively repealing the Federal tax exemption for interest on State and local private activity bonds (see H.R. 6180), H5201 [24JY]

Financial institutions: permanently modify limitations on deduction of interest by financial institutions which hold tax-exempt bonds (see H.R. 5705), H2567 [9MY]

Foreign countries: allow partial exclusion for foreign earned income of employees of Federal contractors who do not fulfill foreign country residency requirements for certain reasons (see H.R. 6341), H5706 [2AU]

Foreign investments: exclude dividends from controlled foreign corporations from the definition of personal holding company income for purposes of the personal holding company rules (see H.R. 6660), H6806 [13DE]

Forests: provide exception to additional estate tax for severance of standing timber harvested consistent with a forest management plan (see H.R. 6439), H6151 [19SE]

Fraternal organizations: tribute to tax-exempt fraternal benefit societies for charitable works and volunteer activities in communities across the country (see H. Con. Res. 116), H1977 [18AP]

Health: 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. 6005), H3974 [21JN]

——— disapprove rule relative to taxable medical devices (see S.J. Res. 51), S8364 [21DE]

——— make health care expenses tax deductible, reform health savings accounts, improve Medicare flexibility, reform emergency treatment practices, and allow interstate purchase of insurance (see H.R. 4224), H1427 [20MR]

——— provide an additional religious exemption from the individual health coverage mandate (see S. 3695), S8203 [19DE] (see H.R. 6597), H6428 [16NO]

——— repeal certain tax increases enacted as part of health care reform (see H.R. 6088), H4684 [9JY]

——— repeal excise tax on medical devices (see H.R. 5906), H3660 [7JN]

——— repeal excise tax on medical devices (H.R. 436), consideration (see H. Res. 679), H3577 [6JN]

——— repeal the individual and employer health insurance mandates (see H.R. 6048), H4603 [28JN]

Health Care and Education Reconciliation Act: prohibit funding to implement health-care related provisions (see H.R. 6054), H4603 [28JN]

——— repeal health-care related provisions (see H.R. 4224), H1427 [20MR] (see H.R. 6079), H4684 [9JY]

——— repeal health-care related provisions (H.R. 6079), consideration (see H. Res. 724), H4684 [9JY]

——— repeal health-care related provisions not declared unconstitutional by the Supreme Court (see H.R. 6053), H4603 [28JN]

Health care professionals: allow a deduction for charity care provided by physicians (see H.R. 5849), H3162 [18MY]

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. 2209), S1847 [20MR] (see H.R. 5982), H3914 [20JN]

Homeless: qualify formerly homeless youth who are students for purposes of low income housing tax credit (see S. 3494), S5977 [2AU]

Hurricanes: provide tax relief for damages relative to Hurricane Sandy (see H.R. 6683), H7359 [19DE]

Immigration: require certain nonresident aliens to provide valid immigration documents to claim the refundable portion of the child tax credit (see S. 3083), S3084 [10MY] (see H.R. 6165), H5130 [23JY]

Income: express that the effective Federal tax rate paid by the President, Vice-President, and Members of Congress should not be less than the effective rate paid by middle class Americans (see H. Con. Res. 103), H944 [17FE]

——— provide for Commercial Fishing, Farm, and Ranch Risk Management Accounts (see H.R. 6276), H5704 [2AU]

Individual retirement accounts: rename the section of the Internal Revenue Code known as the spousal individual retirement account as the Kay Bailey Hutchison Spousal IRA (see S. 3667), S7702 [10DE] (see H.R. 6647), H6701 [11DE]

Insurance: clarify tax treatment of certain life insurance contract transactions (see S. 2048), S208 [31JA]

——— increase alternative tax liability limitation for small property and casualty insurance companies (see S. 3594), S6545 [20SE]

——— permit health plans without a deductible for prenatal, labor and delivery, and postpartum care to be treated as high deductible plans relative to health savings accounts (see H.R. 6162), H5078 [19JY]

——— 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. 4470), H2030 [19AP]

Internal Revenue Code: extend certain expiring provisions (see S. 3521), S6062 [10SE]

Investments: allow transfer of required minimum distributions from a retirement plan to a health savings account (see H.R. 3819), H158 [24JA]

——— end derivatives blended rate loophole that subsidizes short-term speculation (see S. 2033), S42 [23JA]

——— expand and make permanent rules relative to investment by nonresident aliens in domestic mutual funds (see H.R. 4623), H2123 [25AP]

——— expand availability of saver’s credit, make credit refundable, and provide Federal matching contributions into the retirement savings of the taxpayer (see H.R. 6472), H6231 [20SE]

——— expand personal and retirement savings by allowing employees not covered by qualified retirement plans to save for retirement through automatic individual retirement accounts (see H.R. 4049), H900 [16FE]

——— extend time period for contributing military death gratuities to Roth IRAs and Coverdell education savings accounts (see S. 3234), S3630 [24MY] (see H.R. 6013), H3975 [21JN]

——— impose a tax on certain trading transactions (see H.R. 6411), H6060 [14SE]

——— improve health savings accounts (see H.R. 5858), H3177 [29MY]

——— permanently extend the tax treatment for certain Build America Bonds program (see H.R. 6206), H5326 [26JY]

——— provide a permanent exclusion of all gain on certain small business stock (see H.R. 4139), H1153 [5MR] (see H.R. 4226), H1427 [20MR]

——— provide a zero capital gains rate for certain new investments in specified areas made during a temporary period (see H.R. 6658), H6806 [13DE]

——— simplify and enhance qualified retirement plans (see H.R. 4050), H900 [16FE]

IRS: disapprove rule relative to the health insurance premium tax credit (see S.J. Res. 48), S5732 [31JY] (see H.J. Res. 112), H3733 [18JN]

——— permit issuance of prospective guidance clarifying employment status of individuals for purposes of employment taxes and to prevent retroactive assessments relative to such clarifications (see S. 2145), S1194 [1MR] (see H.R. 4123), H1133 [1MR]

——— require that individual taxpayer identification number applicants submit their application in person at taxpayer assistance centers (see H.R. 6523), H6275 [21SE]

Korea Defense Service Medal: treat recipients as war veterans for purposes of determining whether contributions to posts and organizations of war veterans are charitable contributions (see H.R. 5903), H3577 [6JN]

Law enforcement: provide an increased penalty in certain cases of fraudulent understatement of a taxpayer’s liability by a tax return preparer (see H.R. 5630), H2443 [8MY]

LIHEAP: provide funding with a dedicated revenue source consisting of a tax on offshore oil production (see H.R. 3807), H114 [23JA]

Local government: allow an ordinary and necessary business expense deduction for contributions to regional infrastructure improvement zones (see H.R. 3780), H77 [18JA]

Mortgages: exclude from gross income of individual taxpayers discharges of indebtedness attributable to certain foreign residential mortgage obligations (see S. 2144), S1147 [29FE]

——— extend the deduction for mortgage insurance (see H.R. 3999), H692 [9FE]

——— permanently extend the private mortgage insurance tax deduction (see S. 3470), S5870 [1AU]

——— prevent an unfair tax burden for veterans and homeowners who have received assistance from the National Mortgage Settlement (see S. 3224), S3515 [23MY]

——— prevent homeowners from being forced to pay taxes on forgiven mortgage loan debt (see S. 2250), S2242 [29MR]

Motor vehicles: extend and modify the credit for certain plug-in vehicles (see S. 2161), S1422 [6MR]

——— increase manufacturer limitation on the number of new qualified plug-in electric drive motor vehicles eligible for credit (see H.R. 6323), H5706 [2AU]

——— repeal excise tax on heavy trucks and trailers (see H.R. 4321), H1804 [29MR]

Music and dance: make permanent rule providing 5-year amortization of expenses incurred in creating or acquiring music or music copyrights (see S. 2258), S2242 [29MR]

National objectives: reform taxes, regulations, and workforce development programs to increase employment in the manufacturing sector and overall economy (see H.R. 6240), H5525 [31JY]

Native Americans: allow Indian tribes to receive charitable contributions of apparently wholesome food (see S. 3299), S4203 [14JN]

Natural gas: promote domestic development and deployment and expedite transition to natural gas as a vehicle fuel (see S. 2070), S350 [6FE]

Olympic Games: exclude from gross income any prizes or awards received by Olympic medal winners (see S. 3471), S5870 [1AU] (see H.R. 6250, 6252), H5628 (see H.R. 6267), H5629 [1AU]

——— exclude from gross income any prizes or awards received by Olympic or Paralympic medal winners (see H.R. 6287), H5704 [2AU] (see H.R. 6359), H5727 [7AU]

Patents: allow a deduction for patent box profit from the use of U.S. patents (see H.R. 6353), H5707 [2AU] (see H.R. 6544), H6276 [21SE]

Patient Protection and Affordable Care Act: express that health insurance mandate violates the clause of the Constitution requiring that bills for raising revenue originate in the House of Representatives (see H. Res. 735), H5078 [19JY]

——— prohibit funding to implement (see H.R. 6054), H4603 [28JN]

——— provide that the individual mandate shall not be construed as a tax (see S. 3411), S5212 [19JY] (see H.R. 6334), H5706 [2AU]

——— repeal (see H.R. 4224), H1427 [20MR] (see H.R. 4242), H1541 [22MR] (see H.R. 6079), H4684 [9JY]

——— repeal amendments which disqualify expenses for over-the-counter drugs under health savings accounts and health flexible spending arrangements (see H.R. 5842), H3162 [18MY]

——— repeal (H.R. 6079), consideration (see H. Res. 724), H4684 [9JY]

——— repeal provisions not declared unconstitutional by the Supreme Court (see H.R. 6053), H4603 [28JN]

——— repeal provisions relative to health savings accounts (see H.R. 6137), H5008 [18JY]

Pensions: clarify tax treatment of church pension plans (see S. 3532), S6270 [12SE]

——— extend period during which transfers of excess pension assets may be made to retiree health accounts and provide for transfer of such assets to retiree group term life insurance accounts (see H.R. 4143), H1153 [5MR]

——— support and strengthen tax incentives for retirement savings (see S. Con. Res. 62), S7686 [6DE] (see H. Con. Res. 101), H901 [16FE]

Petroleum: clarify that tar sands are crude oil for purposes of the Federal excise tax on petroleum (see H.R. 6468), H6231 [20SE]

——— deny deduction for compensatory payments made to any person or governmental entity on account of the explosion on and sinking of the Deepwater Horizon offshore drilling unit (see H.R. 6579), H6318 [26OC]

——— disallow a deduction for amounts paid or incurred by a responsible party relating to a discharge of oil (see H.R. 3852), H218 [31JA]

Pipelines: prevent certain discriminatory taxation of natural gas pipeline property (see H.R. 4847), H2204 [26AP]

Political campaigns: prohibit the use of public funds for political party conventions and return previously distributed funds for deficit reduction (see S. 3257), S3688 [4JN] (see H.R. 5912), H3660 [7JN]

——— reform system of public financing of Presidential elections (see S. 3312), S4299 [19JN]

——— reform system of public financing of Presidential elections, create similar system for congressional elections, and strengthen rules on political action committees (see H.R. 6448), H6230 [20SE]

Population: revise the new market tax credit rules for population census tracts with low populations (see H.R. 5718), H2645 [10MY]

Poverty: allow an income disparity tax credit (see H.R. 4260), H1570 [26MR]

Power resources: deny inclusion of any antidumping or countervailing duties in the determination of the basis of any energy tax credit property (see S. 3610), S6625 [21SE]

——— eliminate certain subsidies for fossil-fuel production (see S. 3080), S3084 [10MY]

——— eliminate unnecessary tax subsidies and promote renewable energy (see S. 2204), S1790 [19MR]

——— extend and expand the credit for qualifying advanced energy projects (see H.R. 6182), H5290 [25JY]

——— extend the production and investment tax credits for wind facilities and modify the foreign tax credit rules applicable to major integrated oil companies which are dual capacity taxpayers (see H.R. 6031), H4156 [27JN]

——— impose windfall profit tax on oil and natural gas, allow a tax credit for the purchase of a domestic fuel-efficient vehicle, and make grants to mass transit systems for fare reductions (see H.R. 3784), H77 [18JA]

——— increase, expand, and extend the credit for hydrogen-related alternative fuel vehicle refueling property and increase investment credit for more efficient fuel cells (see S. 3531), S6270 [12SE] (see H.R. 6384), H5922 [12SE]

——— increase and extend the credit for qualifying advanced energy projects (see H.R. 4108), H1099 [29FE]

——— make qualified biogas property eligible for the energy credit and permit new clean renewable energy bonds to finance qualified biogas property (see H.R. 6212), H5326 [26JY]

——— modify and extend the nonbusiness energy property credit (see H.R. 6398), H5999 [13SE]

——— oppose Federal efforts to establish a carbon tax on fuels for electricity and transportation (see S. Con. Res. 61), S7686 [6DE] (see H. Con. Res. 142), H6578 [30NO] (see H. Con. Res. 144), H6679 [7DE]

——— provide an energy investment credit for energy storage property connected to the grid (see H.R. 4096), H1016 [28FE]

——— provide for equalization of the excise tax on liquefied natural gas and per energy equivalent of diesel (see H.R. 3832), H181 [25JA]

——— provide incentives for clean energy and to repeal fossil fuel subsidies for big oil companies (see H.R. 5187), H2271 [27AP]

——— repeal certain tax breaks for gas and oil companies and refund the revenue savings to registered vehicle owners (see H.R. 4231), H1496 [21MR]

Public debt: provide for taxpayers making donations with their income tax returns to the Federal Government to pay down the public debt (see H.R. 6410), H6060 [14SE]

Puerto Rico: extend eligibility of activities in Puerto Rico for the deduction for income attributable to domestic production activities (see H.R. 4605), H2066 [24AP]

Real estate: exclude from income and employment taxes real property tax abatements for seniors and disabled individuals in exchange for services (see H.R. 6316), H5705 [2AU]

——— expand rehabilitation credit (see S. 2074), S350 [6FE]

——— express that the current property tax deduction on private residences should not be further restricted (see H. Res. 557), H944 [17FE]

——— extend exclusion from gross income of discharges of qualified principal residence indebtedness (see H.R. 4202), H1390 [19MR] (see H.R. 4250), H1542 [22MR] (see H.R. 4336), H1804 [29MR]

——— extend exclusion from gross income of discharges of qualified principal residence indebtedness and provide exclusions from income for certain payments under the National Mortgage Settlement (see H.R. 4290), H1740 [28MR]

——— increase the rehabilitation credit for commercial buildings and provide a rehabilitation credit for principal residences (see H.R. 5930), H3698 [8JN]

——— modify certain rules applicable to real estate investment trusts (see H.R. 5746), H2713 [15MY]

——— replace the mortgage interest deduction with a nonrefundable credit for indebtedness secured by a residence (see H.R. 6677), H7264 [18DE]

Recycled materials: clarify that paper which is commonly recycled does not constitute a qualified energy resource under the renewable electricity production credit (see S. 2143), S1147 [29FE]

Renewable energy: extend publicly traded partnership ownership structure to renewable energy power generation projects and transportation fuels (see S. 3275), S3838 [7JN] (see H.R. 6437), H6150 [19SE]

Research: extend, expand, and improve the qualifying therapeutic discovery project credit (see S. 3232), S3516 [23MY]

——— make permanent and increase credit for increasing research activities and increase domestic production activities deduction for property for which research and development occurred in the U.S. (see S. 3307), S4238 [18JN]

——— make the research credit permanent, increase for businesses manufacturing in the U.S., and make refundable for small businesses (see H.R. 6329), H5706 [2AU]

Roads and highways: extend authorities relating to the Highway Trust Fund and provide revenues for highway programs (see S. 2132), S1049 [27FE] (see H.R. 3864), H374 [1FE]

Schools: allow rehabilitation expenditures for public school buildings to qualify for rehabilitation credit (see H.R. 6151), H5077 [19JY]

Securities: allow an additional advance refunding for certain tax-exempt bonds (see H.R. 6560), H6284 [25SE]

——— protect transactions in the U.S. from enforcement of certain excise taxes imposed by foreign governments (see H.R. 6616), H6535 [29NO]

Senior citizens: encourage building of housing for moderate income seniors (see H.R. 6295), H5704 [2AU]

——— provide a credit for eldercare expenses (see S. 3226), S3516 [23MY]

Small business: expand and simplify the credit for employee health insurance expenses of small employers (see S. 2227), S2001 [22MR] (see H.R. 4252), H1542 [22MR]

——— expand availability of cash method of accounting for small businesses (see H.R. 4643), H2123 [25AP]

——— expand credit for employee health insurance expenses of small employers (see H.R. 4324), H1804 [29MR]

——— extend the time for making S corporation elections (see S. 2271), S2242 [29MR]

——— increase deduction for business startup expenditures (see H.R. 6177), H5201 [24JY]

——— make permanent the increased deduction for business start-up expenditures (see S. 2088), S494 [9FE] (see H.R. 4032), H801 [15FE]

——— permanently extend the reduction in recognition period for built-in gains for S corporations (see S. 3223), S3515 [23MY]

——— prohibit requirement that taxpayers reconcile amounts relative to reportable payment transactions to amounts related to gross receipts and sales (see S. 2083), S494 [9FE] (see H.R. 3877), H374 [1FE]

——— provide a deduction for domestic business income of qualified small businesses (see H.R. 9), H1496 [21MR]

——— provide a deduction for domestic business income of qualified small businesses (H.R. 9), consideration (see H. Res. 620), H1914 [17AP]

——— provide a taxpayer bill of rights (see S. 2291), S2392 [17AP] (see H.R. 4375), H1914 [17AP]

——— provide certainty for small business concerns (see S. 3572), S6454 [19SE]

——— provide expensing for small businesses (see S. 2284), S2324 [16AP]

——— provide for startup businesses to use a portion of the research and development credit to offset payroll taxes (see S. 3460), S5732 [31JY] (see H.R. 6319), H5705 [2AU]

——— provide relief (see H.R. 6102), H4827 [11JY]

——— provide tax incentives for small businesses and improve SBA programs (see S. 3442), S5381 [25JY]

Social Security: amend extension of temporary employee payroll tax holiday to give individuals the choice of whether to participate (see S. 2107), S614 [14FE]

——— improve old-age, survivors, and disability insurance program, provide cash relief for years when annual cost-of-living increases do not take effect, and provide benefit protection (see S. 3651), S7401 [4DE]

——— provide payroll tax relief (see H.R. 4013), H696 [13FE]

Solar energy: require the use of domestic property to be eligible for certain tax incentives for solar energy (see S. 3183), S3174 [15MY]

Student loans: exclude from gross income amounts paid by employer on an employee’s student loans (see H.R. 5129), H2270 [27AP]

Technology: provide exception from passive loss rules for investments in high technology research small business pass-thru entities (see S. 3595), S6546 [20SE] (see H.R. 6559), H6284 [25SE]

Telecommunications: ensure State and local E911 fees, taxes, and surcharges are imposed in a fair and equitable manner relative to prepaid mobile services (see H.R. 3788), H77 [18JA]

Tobacco products: clarify that any person who, for commercial purposes, makes available for consumer use a machine capable of producing tobacco products, is a manufacturer of tobacco products (see H.R. 4134), H1152 [5MR]

——— provide tax rate parity among all tobacco products (see S. 3081), S3084 [10MY]

Transportation: extend the parity between exclusion from income for employer-provided mass transit and parking benefits (see H.R. 6066), H4654 [29JN]

Urban areas: extend the recovery zone economic development bonds for certain cities (see H.R. 6659), H6806 [13DE]

Veterans: allow a credit for veteran first-time homebuyers and for adaptive housing and mobility improvements for disabled veterans (see H.R. 6627), H6586 [3DE]

——— exclude from gross income any discharge of indebtedness income on education loans of deceased veterans (see H.R. 5044), H2268 [27AP]

——— extend the work opportunity credit for hiring veterans (see S. 3536), S6270 [12SE]

——— extend the work opportunity tax credit for veterans and allow an exemption from an employer’s employment taxes in an amount equivalent to the value of such credit (see H.R. 5845), H3162 [18MY]

——— waive early distribution penalty on withdrawals by unemployed veterans from certain retirement accounts (see H.R. 4279), H1739 [28MR]

Water: facilitate water leasing and water transfers to promote conservation and efficiency (see S. 3650), S7215 [29NO] (see H.R. 6462), H6231 [20SE]

Water Protection and Reinvestment Trust Fund: establish (see H.R. 6249), H5628 [1AU]

Cloture motions

Business and industry: provide a temporary income tax credit for increased payroll and extend bonus depreciation for certain business assets (S. 2237), S4884, S4885 [11JY], S4938 [12JY]

——— provide a temporary income tax credit for increased payroll and extend bonus depreciation for certain business assets (S. 2237), motion to proceed, S4765 [29JN], S4804 [10JY], S5008 [16JY]

Economy: extend Bush administration tax cuts and other tax relief for families making less than a certain annual income and provide alternative minimum tax relief (S. 3412), motion to proceed, S5244 [23JY]

——— reduce the Federal budget deficit by imposing a minimum effective tax rate for high-income taxpayers (S. 2230), motion to proceed, S2223 [29MR], S2313 [16AP]

Employment: provide incentives for businesses to bring jobs back and business activity back to the U.S. (S. 3364), motion to proceed, S5072 [17JY], S5189 [19JY]

Power resources: eliminate unnecessary tax subsidies and promote renewable energy (S. 2204), S2055 [27MR], S2199 [29MR]

——— eliminate unnecessary tax subsidies and promote renewable energy (S. 2204), motion to proceed, S1985 [22MR], S2028 [26MR]

Conference reports

Middle Class Tax Relief and Job Creation Act (H.R. 3630), H834–H880 [16FE]

Court decisions

Supreme Court decision on constitutionality of Patient Protection and Affordable Care Act (excerpt), S4863 [11JY]

E-mails

Repeal of Obamacare Act: Jamal Lee, H4797 [11JY]

Essays

Modern Tax System—Fair to the Average American? Lisa Vatavuk, H2718 [16MY]

Factsheets

Cornerstones of Taxation: Wyoming Taxpayers Association, S6734 [13NO]

Payroll Tax Cut Supported the Economic Recovery, Created Jobs and Bolstered the Social Security Trust Fund in 2012: Committee on Economics (Joint), S7418 [5DE]

Histories

Prevent Further Restriction of Federal Income Tax Deduction for Interest Paid on Debt Secured by a First or Second Home (H. Res. 25), H5679 [2AU]

Letters

Airport and Airway Extension Act: Representative Camp, Committee on Ways and Means (House), H136 [24JA]

——— Representative Mica, Committee on Transportation and Infrastructure (House), H136 [24JA]

Avert ‘‘fiscal cliff’’ economic crisis through bipartisan agreement on taxes and spending: several business organizations, S7132 [29NO]

Bring Jobs Home Act: Thomas A. Barthold, Committee on Taxation (Joint), S5183 [19JY]

Buffett Rule Act: Grover G. Norquist, Americans for Tax Reform (organization), H6100 [19SE]

Bush administration tax cut extension: Jeffrey Hinz, S4928 [12JY]

——— Main Street Alliance, H5547 [1AU]

Characterization of President Obama’s remarks concerning small business: William H. Robbins, Earth Analytical Service, Inc., S5179 [19JY]

Federal-aid highway, highway safety, motor carrier safety, transit, and other Highway Trust Fund-funded programs extension: several business organizations, S819 [16FE]

Health Care Cost Reduction Act: Charles M. Loveless, American Federation of State, County and Municipal Employees, H3605 [7JN]

——— Christopher W. Hansen, American Cancer Society Cancer Action Network, Inc., Shereen Arent, American Diabetes Association, and Mark A. Schoeberl, American Heart Association, H3605 [7JN]

——— DeAnn Friedholm, Consumers Union, H3603 [7JN]

——— Ethan Rome, Health Care for America Now (organization), H3604 [7JN]

——— Judy Waxman and Joan Entmacher, National Women’s Law Center, H3603 [7JN]

——— Ronald F. Pollack, Families USA (organization), H3605 [7JN]

——— Walter J. Humann, OsteoMed Inc., H3592 [7JN]

Interest Rate Reduction Act: Senators McConnell and Kyl and Representatives Boehner and Cantor, S3696 [5JN]

IRS enforcement of rules relative to 501(c)(4) social welfare organizations engaged in partisan political activity: Senator Levin, Committee on Homeland Security and Governmental Affairs (Senate), S6429, S6432 [19SE]

——— Steven T. Miller, IRS, S6430–S6432 [19SE]

Marketplace Fairness Act: several Senators, S817 [16FE]

Middle Class Tax Cut Act: Geoffrey G. Burr, Associated Builders and Contractors, Inc., S5330 [25JY]

——— Michael Kelsey, Nebraska Cattlemen (organization), S5323 [25JY]

——— Stephen D. Nelson, Nebraska Farm Bureau Federation, S5322 [25JY]

Patient Protection and Affordable Care Act implementation: Representative Jackson Lee, H4763 [10JY]

——— Rick Perry, Governor of Texas, E1212 [9JY]

Patient Protection and Affordable Care Act premium tax credits and Dept. of HHS Social Services Block Grant Program funding: Marty Ford, The ARC of the U.S. (organization), H2617 [10MY]

Prevention of professional service income from being mischaracterized as S corporation income to avoid paying payroll taxes: several organizations, S2900 [7MY]

Repeal excise tax on medical devices: Gary R. Herbert, Governor of Utah, S3481 [23MY]

——— Richard R. Nelson, Utah Technology Council, S3480 [23MY]

Small Business Taxpayer Bill of Rights Act: Javier Palomarez, U.S. Hispanic Chamber of Commerce, S2398 [17AP]

Tax return identity theft: Representative C.W. Bill Young, H5513 [31JY]

——— Rosalind C. Kochmanski, IRS, H5513 [31JY]

Wind power production tax credit extension: Colorado congressional delegation, S832 [16FE]

——— Iowa congressional delegation, S832 [16FE]

——— several businesses, S6400 [19SE]

Lists

Economic research studies on impact of tax rates on economic growth, S6841 [15NO]

Organizations supporting the Enzi amendment to S. 2237, Small Business Jobs and Tax Relief Act, on empowering States to require online retailers to collect and remit State sales and use taxes, S4883 [11JY]

Memorandums

Guidance on Reporting Interest Paid to Nonresident Aliens: IRS, H5287–H5289 [25JY]

Messages

Budget of the U.S. Government for Fiscal Year 2013: President Obama, S564–S567 [13FE], H702–H705 [14FE]

Economic Report: President Obama, S906 [17FE], H938 [17FE]

Protocol Amending the Convention on Mutual Administrative Assistance in Tax Matters: President Obama, S3292 [17MY]

Tax Convention With Chile: President Obama, S3293 [17MY]

Motions

Business and industry: provide a temporary income tax credit for increased payroll and extend bonus depreciation for certain business assets (S. 2237), S4448 [25JN], S4627 [26JN], S4645 [27JN], S4689 [28JN], S4731 [29JN], S4783 [9JY], S4793 [10JY], S4936 [12JY]

Congress: expedite consideration of comprehensive tax reform legislation (H.R. 6169), H5678 [2AU]

Economy: extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), H5594 [1AU], H7551 [1JA]

——— extend Bush administration tax cuts and other tax relief for families making less than a certain annual income and provide alternative minimum tax relief (S. 3412), S5239 [23JY], S5265 [24JY], S5321 [25JY]

——— provide for spending reductions through reform and repeal of certain Federal and State programs (H.R. 6684), H7410 [20DE]

——— provide incentives for the creation of jobs and extend and reform certain tax provisions and Federal programs (H.R. 3630), H92 [23JA], H137 [24JA], H200 [31JA], H356 [1FE], H549 [7FE], H615 [8FE]

——— reduce the Federal budget deficit by imposing a minimum effective tax rate for high-income taxpayers (S. 2230), S2055 [27MR]

Employment: provide incentives for businesses to bring jobs back and business activity back to the U.S. (S. 3364), S4885 [11JY], S5072 [17JY], S5093 [18JY], S5169 [19JY]

Health: repeal excise tax on medical devices (H.R. 436), H3616 [7JN]

Health Care and Education Reconciliation Act: repeal health-care related provisions (H.R. 6079), H4806 [11JY]

Internal Revenue Code: extend certain expiring provisions (S. 3521), S6260 [12SE], S6289 [13SE], S6393 [19SE]

Patient Protection and Affordable Care Act: repeal (H.R. 6079), H4806 [11JY]

Power resources: eliminate unnecessary tax subsidies and promote renewable energy (S. 2204), S1984 [22MR], S2055 [27MR]

Small business: provide a deduction for domestic business income of qualified small businesses (H.R. 9), H2008 [19AP]

Petitions and memorials

Georgia: allow States to spend gas taxes on their transportation priorities, H733 [15FE]

Press releases

Consumer Groups Oppose H.R. 436, Health Care Cost Reduction Act, H3604 [7JN]

Remarks in House

Abortion: prohibit Federal funding of abortions, H1537 [22MR]

——— prohibit taxpayer funded abortions and provide for conscience protections (H.R. 3), H103 [23JA], H3279 [31MY]

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 (H.R. 6599), H6419 [16NO]

Air pollution: impact of economy-wide global warming pollution emission cap and trade program, H176 [25JA], H3399 [1JN]

Airport and Airway Trust Fund: extend funding and expenditure authority (H.R. 3800), H135–H137 [24JA], E77 [25JA]

Alternative minimum tax: provide relief, H5670 [2AU]

American Institute of Certified Public Accountants: anniversary, E759 [10MY]

American Recovery and Reinvestment Act: economic impact of stimulus funding, H398, H399, H403, H404 [2FE]

Appropriations: revised aggregates and allocations of spending authority to Committee on the Budget (House), H3101 [17MY]

Budget: allocation of funds, H120 [24JA], H816, H895 [16FE], H939–H942 [17FE], H5695 [2AU]

——— constitutional amendment to require balanced, H470 [3FE]

——— deficit, H1692 [28MR]

——— maintain Medicare and Social Security funding, H2146 [26AP], H3489 [6JN]

——— replace the sequester established by the Budget Control Act by eliminating certain taxpayer subsidies, H4921–H4925 [18JY]

——— replace the sequester established by the Budget Control Act with a deficit-reducing increase in tax revenue, H5967, H5968 [13SE]

——— require the wealthy to make a more meaningful contribution to deficit reduction efforts, H6613 [4DE]

——— setting forth the Federal budget for 2013–2022 (H. Con. Res. 112), H1652 [28MR]

Budget Control Act: ensure any deal on taxes and spending does not cut Medicare, Medicaid, or Social Security benefits, increases revenue, reduces defense spending, and promotes economic growth (H. Res. 733), H5981–H5985 [13SE]

——— ensure any deal on taxes and spending does not cut Social Security benefits, H6473 [28NO], H6835, H6837 [18DE]

Business and industry: advantages of foreign outsourcing, H4159 [28JN]

——— consolidation of certain Government ecomonic development entities into a single entity designed to support business and industry, H42 [18JA]

——— economic role of small business, H6836 [18DE]

——— eliminate tax incentives to move jobs and profits overseas, H718 [14FE]

——— empower States to require online retailers to collect and remit State sales and use taxes (H.R. 3179), H5138 [24JY]

——— encourage domestic insourcing and discourage foreign outsourcing (H.R. 5542), H4722 [10JY]

——— extend allowance for bonus depreciation for certain business assets, H2004, H2007 [19AP]

——— extend enhanced charitable deduction for corporate contributions of computer inventory for educational purposes (H.R. 6549), E1634 [21SE]

——— promote simplification and fairness in the administration and collection of sales and use taxes (H.R. 2701), H5138 [24JY]

——— provide enhanced research and development credits to companies that manufacture products in the U.S., H556 [7FE]

——— provide for employment tax treatment of professional service businesses (H.R. 3840), E92 [31JA]

——— provide for proper tax treatment of personal service income earned in pass-thru entities (H.R. 4016), E187 [14FE]

——— repeal fossil fuel subsidies for large oil companies, H557 [7FE], H754 [15FE], H1006 [28FE], H1928, H1929 [18AP], H2232, H2233, H2235–H2239, H2252 [27AP], H2605 [10MY], H3959 [21JN], E721 [8MY]

——— restrict use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation, H3509–H3513 [6JN]

Buy American Act: require a certain percentage of domestic content in green technologies purchased by Federal agencies, States using Federal funds, and property eligible for certain renewable energy tax credits (H.R. 6217), H5872 [12SE]

——— require total domestic content in green technologies purchased by Federal agencies, States using Federal funds, and property eligible for certain renewable energy tax credits (H.R. 487), H19 [17JA], H721 [14FE], H3820, H3879 [20JN], H5193 [24JY], H6454 [27NO]

CBO: add findings section addressing impact of Bush administration tax cuts to proposed legislation to provide a macroeconomic analysis of the impact of legislation, H405 [2FE]

——— establish website which features a calculator to allow taxpayers to enter their annual income and receive an estimate of projected contribution to or receipt from major legislation, H411 [2FE]

Coal Mitigation Trust Fund: establish by imposing a tax on the extraction of coal to mitigate impact of transportation of coal by rail (H.R. 6202), E1328 [25JY]

Commission on Americans Living Abroad: establish (H.R. 6263), E1381 [1AU]

Community development: extend the new markets tax credit (H.R. 2655), H377 [2FE], H7270 [19DE]

——— provide funding through bonding or Neighborhood Stabilization Program grants to empower States to undertake significant residential and commercial structure demolition projects (H.R. 4210), H4117 [27JN]

Congress: accomplishments of the 112th Congress, H5934 [13SE]

——— expedite consideration of comprehensive tax reform legislation (H.R. 6169), H5320, H5321 [26JY], H5592 [1AU], H5658–H5681, H5690, H5692 [2AU], H6751 [12DE]

——— expedite consideration of comprehensive tax reform legislation (H.R. 6169), consideration (H. Res. 747), H5538–H5552 [1AU]

——— expedite consideration of comprehensive tax reform legislation (H.R. 6169), motion to recommit, H5679 [2AU]

——— prohibit adjournment unless Bush administration tax cuts and certain expiring tax provisions are extended (H. Res. 746), H5647 [2AU], H6171 [20SE]

Congressional Black Caucus: budget priorities, H1559–H1563 [26MR]

Conservation of energy: provide a tax incentive for installation and maintenance of mechanical insulation property (H.R. 2866), H2721 [16MY], E852 [18MY]

Consumers: provide taxpayer protection and assistance relative to tax preparation (H.R. 6050), E1172 [28JN]

Corporations: provide Federal contracting preferences for, and a reduction in income tax rates on, patriot corporations (H.R. 1163), H203 [31JA]

——— repeal tax deferral on income of controlled foreign corporations attributable to imported property (H.R. 2280), H161 [25JA]

Democratic Party: national agenda, H427–H430 [2FE], H522 [7FE], H894–H897 [16FE]

——— support Make It in America plan, H5022 [19JY]

Dept. of HHS: exempt employers from taxes, penalties, or suits for failure to offer insurance coverage for certain women’s preventive services on the basis of religious belief or moral conviction, H4732 [10JY]

Dept. of Justice: prohibit funding to defend against challenges to the Patient Protection and Affordable Care Act, H2498–H2500 [9MY]

——— provide effective criminal prosecutions and increase penalties for tax return identity thefts (H.R. 4362), H5510–H5514 [31JY], H5619 [1AU]

Dept. of the Treasury: 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. 6662), E1932 [13DE]

Dept. of Transportation: prohibit funding to study alternatives to the current system of taxing motor vehicle fuels, including systems based on the number of miles traveled by each vehicle, H4137–H4139 [27JN]

Disabled: establish ABLE accounts to pay for qualified disability expenses of family members with disabilities (H.R. 3423), H1524 [22MR]

Discrimination: deny all deductions for business expenses associated with the use of a club that discriminates on the basis of sex, race, or color (H.R. 4376), E558 [17AP]

Diseases: 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 (H.R. 2746), H4076 [27JN]

District of Columbia: history as a municipality and the District of Columbia Home Rule Act, H1127–H1129 [1MR], H4643 [29JN]

——— provide full voting representation in Congress, H1831 [16AP]

Economic Growth and Tax Relief Reconciliation Act: repeal sunset on expansion of the adoption credit and adoption assistance programs, H68 [18JA]

Economy: analysis of causes and potential remedies of current economic recession, H6664–H6670 [5DE]

——— avert ‘‘fiscal cliff’’ economic crisis through bipartisan agreement on taxes and spending, H6348, H6349, H6350 [14NO], H6372, H6373, H6374, H6375, H6376, H6378, H6379, H6380 [15NO], H6420 [16NO], H6432 [27NO], H6472, H6473, H6474 [28NO], H6508, H6516, H6525, H6528–H6534 [29NO], H6537, H6538, H6562–H6576 [30NO], H6580 [3DE], H6589, H6591, H6592, H6593, H6595, H6609–H6614, H6620 [4DE], H6626, H6659–H6661, H6662 [5DE], H6681, H6682, H6683, H6684, H6685, H6693–H6698 [11DE], H6705, H6708, H6711, H6712, H6713, H6714–H6723, H6751–H6756 [12DE], H6783–H6787, H6794–H6799 [13DE], H6831, H6836, H6837, H6838, H6863–H6869 [18DE], H7267, H7269, H7279, H7280, H7357 [19DE], H7362, H7363, H7420 [20DE], H7433 [27DE], H7437, H7438 [30DE], H7471, H7472, H7473, H7474, H7476, H7477, H7478 [31DE], H7518, H7519, H7520, H7531–H7536, H7551–H7559, H7560 [1JA], H7571, H7575 [2JA], E1874 [4DE], E1970 [19DE], E1983 [21DE], E2007 [30DE], E2034 [2JA]

——— comparison between policies of past Presidential administrations and the Obama administration, H460, H461, H470 [3FE], H711 [14FE], H978 [28FE], H4912 [18JY], H5856 [11SE]

——— create jobs and reduce the deficit through fair tax rates, cutting defense spending, strengthening Medicare, Medicaid, and Social Security, and infrastructure investment (H.R. 3638), H34 [18JA]

——— disclose impacts of cuts to Medicare, Medicaid, and State Children’s Health Insurance Program and eliminate subsidies for large oil companies, H7410, H7411 [20DE], E1992 [21DE]

——— extend Bush administration tax cuts, H3391 [1JN], H3657 [7JN], H4707 [10JY], H4855, H4856–H4859 [12JY], H4914, H4915, H4917 [18JY], H5023, H5025, H5073, H5074 [19JY], H5138, H5140, H5146 [24JY], H5210, H5211 [25JY], H5855 [11SE], E1290 [19JY]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), H5320, H5321 [26JY], H5533, H5535, H5536, H5537, H5538, H5578–H5597 [1AU], H5634, H5660, H5674, H5689 [2AU], H6043 [14SE], H6171 [20SE], H6575 [30NO], H6716, H6751 [12DE], E1390 [2AU], E1432 [3AU], E1465 [10SE]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), consideration (H. Res. 747), H5538–H5552 [1AU]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), consideration of Senate amendments (H. Res. 844), H7531–H7536 [1JA]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), Senate amendments, H7518, H7519, H7520, H7526, H7536–H7559, H7560 [1JA], H7575 [2JA], E2034 [2JA]

——— extend Bush administration tax cuts and other tax relief for families making less than a certain annual income and provide alternative minimum tax relief, H5585–H5594 [1AU], H6685, H6687 [11DE], H7372 [20DE], E1390 [2AU]

——— extend Bush administration tax cuts and other tax relief for families making less than a certain annual income and provide alternative minimum tax relief (H.R. 15), H5592 [1AU], H5783, H5784 [11SE], H5944 [13SE], H6171 [20SE], H6595, H6596, H6597 [4DE], H6626, H6659 [5DE], H6682, H6695 [11DE], H6708, H6714 [12DE], H6768, H6783, H6784 [13DE], H6836, H6837 [18DE], H7364 [20DE], H7438 [30DE]

——— extend Bush administration tax cuts and other tax relief for families making less than a certain annual income and provide alternative minimum tax relief (S. 3412), H5305, H5306 [26JY], H5336 [31JY], H5533 [1AU], H5634 [2AU], H5867 [12SE], H6043, H6044 [14SE], H6563 [30NO]

——— impact of Bush administration tax cuts, H400, H401, H403 [2FE], H661 [9FE], H4098 [27JN]

——— impact of Government regulations, H1013 [28FE]

——— impact of switch to chained consumer price index as means to measure cost-of-living, H7362 [20DE]

——— impact of tax cuts, H398 [2FE]

——— importance of job creation, H39, H48, H57, H69, H70 [18JA], H93, H102 [23JA], H128 [24JA], H170 [25JA], H229, H230, H362, H363, H365, H367 [1FE], H386 [2FE], H444, H445, H460, H461 [3FE], H478 [6FE], H516, H521, H524–H529, H536 [7FE], H585, H589, H590, H629–H636 [8FE], H670 [9FE], H739 [15FE], H815, H816, H819, H896 [16FE], H957–H962 [27FE], H975, H976 [28FE], H1028 [29FE], H1147 [5MR], H1163, H1174, H1176 [6MR], H1220, H1221 [7MR], H1531 [22MR], H1668, H1735 [28MR], H1924, H1966 [18AP], H2056 [24AP], H2073 [25AP], H2291 [7MY], H2572 [10MY], H2724 [16MY], H3408 [5JN], H3602, H3613, H3658 [7JN], H3811, H3813 [20JN], H3984, H4023 [26JN], H4691, H4715, H4742 [10JY], H5122 [23JY], H5645 [2AU], H5749 [10SE], H5774 [11SE], H5973 [13SE], H6042, H6044, H6045 [14SE], E849 [18MY], E1468 [10SE]

——— jump-start economic recovery through formation and growth of new businesses (H.R. 5893), H3693 [8JN], H4782 [11JY], H6550 [30NO]

——— make permanent certain tax cuts and relief for families making less than a certain income, increased expensing limitations, and alternative minimum tax relief (H.J. Res. 66), H7362, H7363, H7364 [20DE], E1997 [21DE]

——— make permanent certain tax cuts and relief for families making less than a certain income, increased expensing limitations, and alternative minimum tax relief (H.J. Res. 66), consideration of Senate amendment (H. Res. 841), H7366, H7374–H7383 [20DE]

——— national objectives priority assignments, H31 [18JA], H1530–H1533, H1535 [22MR], H1559–H1563 [26MR], E101 [31JA]

——— permanently extend Bush administration tax cuts and provide permanent alternative minimum tax and estate tax relief (H.R. 696), H923 [17FE]

——— provide for spending reductions through reform and repeal of certain Federal and State programs (H.R. 6684), H7362, H7363, H7364, H7395–H7412 [20DE]

——— provide for spending reductions through reform and repeal of certain Federal and State programs (H.R. 6684), consideration (H. Res. 841), H7366, H7374–H7383 [20DE]

——— provide for spending reductions through reform and repeal of certain Federal and State programs (H.R. 6684), motion to recommit, H7410, H7411 [20DE], E1992 [21DE]

——— provide incentives for the creation of jobs and extend and reform certain tax provisions and Federal programs (H.R. 3630), H42, H44, H45, H67 [18JA], H92 [23JA], H122 [24JA], H200 [31JA], H228 [1FE], H385, H386 [2FE], H444, H460 [3FE], H478 [6FE], H524–H529 [7FE], H585 [8FE], H643, H644 [9FE], H709–H711 [14FE], H738 [15FE], E159 [8FE]

——— provide incentives for the creation of jobs and extend and reform certain tax provisions and Federal programs (H.R. 3630), conference report, H906, H911–H927, H929, H934 [17FE], H2783 [16MY], E237–E239 [24FE], E261, E265–E267, E272 [28FE], E278 [29FE], E320 [6MR]

——— provide incentives for the creation of jobs and extend and reform certain tax provisions and Federal programs (H.R. 3630), consideration of conference report (H. Res. 554), H907–H911 [17FE]

——— provide incentives for the creation of jobs and extend and reform certain tax provisions and Federal programs (H.R. 3630), motion to instruct conferees, H137–H143 [24JA], H356–H361 [1FE], H549 [7FE], H615–H623 [8FE], H659–H661 [9FE]

——— provide tax relief for workers and businesses, rebuild and modernize country’s infrastructure, and provide pathways back to work for those looking for jobs (H.R. 12), H18–H20 [17JA], H43 [18JA], H398, H400, H401 [2FE], H554 [7FE], H621 [8FE], H2619 [10MY], H3582 [7JN], H3693–H3697 [8JN], H3957 [21JN], H4425 [28JN], H4900–H4903 [17JY], H5188, H5191–H5194 [24JY], H5775, H5856 [11SE], H5926, H5928, H5933, H5934, H5983, H5986 [13SE], H6049 [14SE], H6192 [20SE], H6259, H6261, H6262, H6264 [21SE], H6358, H6360 [14NO], H6453–H6458 [27NO], H6619 [4DE]

——— provide temporary extension of payroll tax credit, unemployment benefits, and certain health and welfare programs and require Dept. of State to act on a Keystone XL Pipeline permit (H.R. 3765), E122 [2FE]

——— rebuild and modernize country’s infrastructure, H6614 [4DE], H6865–H6869 [18DE]

——— reduce the Federal budget deficit by imposing a minimum effective tax rate for high-income taxpayers, H816 [16FE], H1911 [17AP], H1968 [18AP], H6800 [13DE]

——— reduce the Federal budget deficit by imposing a minimum effective tax rate for high-income taxpayers (H.R. 3903), H522 [7FE], H1985 [19AP]

——— reduce the Federal budget deficit by imposing a minimum effective tax rate for high-income taxpayers (S. 2230), H1853, H1854, H1857 [17AP], H2015–H2017 [19AP]

——— reduce the Federal budget deficit by imposing a minimum effective tax rate for high-income taxpayers, repealing fossil fuel subsidies for large oil companies, and terminating certain direct payments to farmers, H5958, H5960, H5962 [13SE]

——— revitalize the middle class, H3957 [21JN], H5855 [11SE]

——— spur economic growth and create jobs, H119 [24JA]

——— spur economic growth and create jobs (H.R. 3400), H2111 [25AP]

Education: increase and extend deduction for certain expenses of elementary and secondary school teachers, H5546, H5593 [1AU]

Electric power: extend credit for electricity produced from certain renewable resources, H5168, H5169 [24JY], H6171 [20SE]

——— extend credit for electricity produced from certain renewable resources (H.R. 3307), H1007 [28FE], H5870, H5871, H5872 [12SE]

——— extend production tax credit for wind power, H4660 [9JY], H5870, H5871, H5872 [12SE], H6022, H6023 [14SE], H6171 [20SE], H6348, H6349 [14NO], H6380 [15NO], H6538 [30NO], H6707, H6713, H6714 [12DE], H6797 [13DE], E1208 [9JY]

——— provide for an investment credit relative to the production of electricity from offshore wind (H.R. 3238), H778 [15FE]

——— provide for an investment credit relative to the production of electricity from wind, H1007 [28FE]

Employment: allow deduction and make refundable the credit for household and dependent care services necessary for gainful employment (H.R. 4397), E572 [18AP]

——— clarify that wages paid to unauthorized aliens are not deductible (H.R. 3720), H1150 [5MR]

——— limit authority of States to tax certain income of employees for employment duties performed in other States (H.R. 1864), H2667–H2669 [15MY]

FAA: clarify that fractional aviation is non-commercial and not subject to commercial aviation ticket tax, H456 [3FE]

Families and domestic relations: exempt certain family-owned farms and businesses from the estate tax, H7361 [20DE]

——— provide estate, gift, and generation-skipping transfer tax relief, H5546, H5593 [1AU], H5646 [2AU]

——— repeal estate and gift taxes, H5757, H5759, H5760 [10SE]

——— require individuals to provide their Social Security number in order to claim the refundable portion of the child tax credit, H2613 [10MY]

——— require individuals to provide their Social Security number in order to claim the refundable portion of the child tax credit (H.R. 1956), H1149 [5MR]

Federal employees: clarify that accounts in the Thrift Savings Plan are subject to certain Federal tax levies (H.R. 4365), H5410, H5411 [31JY]

——— make persons having seriously delinquent tax debts ineligible for Federal employment (H.R. 828), H5414–H5416 [31JY], E1389, E1391 [2AU]

Federal-State relations: make permanent the deduction of State and local general sales taxes, H5689 [2AU]

——— prevent the alternative minimum tax from effectively repealing the Federal tax exemption for interest on State and local private activity bonds (H.R. 6180), E1308 [24JY]

Government: effect of a Government shutdown on Social Security payments, H6393 [15NO]

Government regulations: exempt regulations on offshore bank account disclosure, middle income tax relief, invasive species, prescription drug safety, and foreclosure relief and predatory lending from regulatory freeze, H5318 [26JY]

——— include existing Dept. of the Treasury rule on U.S. bank reporting requirements relative to interest on deposits paid to nonresident aliens in any regulatory freeze, H5286–H5289 [25JY], E1335 [26JY]

Health: 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, H798 [15FE]

——— exempt certain emergency medical devices from the excise tax on medical devices (H.R. 1310), H4764 [10JY]

——— impose an excise tax on certain sugary drinks, H3594 [7JN]

——— increase participation in medical flexible spending arrangements, H3584, H3591, H3593, H3594, H3601, H3606, H3609, H3614, H3616 [7JN], E1031 [8JN]

——— make health care expenses tax deductible, reform health savings accounts, improve Medicare flexibility, reform emergency treatment practices, and allow interstate purchase of insurance (H.R. 4224), H2025–H2027 [19AP], H3814 [20JN], H5185 [24JY]

——— prohibit tax benefit from repeal of excise tax on medical devices for companies that outsource jobs, H3616 [7JN]

——— provide for incentives to encourage health insurance coverage (H.R. 3000), H431 [2FE]

——— reform health care and insurance procedures, H2607 [10MY]

——— repeal excise tax on medical devices, H5915 [12SE]

——— repeal excise tax on medical devices (H.R. 436), H3366 [1JN], H3584, H3587, H3588, H3601–H3618 [7JN], H3797, H3798 [19JN], H6810 [17DE], E1025, E1031, E1035 [8JN], E1041 [12JN], E1052 [18JN], E1124 [21JN]

——— repeal excise tax on medical devices (H.R. 436), consideration (H. Res. 679), H3589–H3601 [7JN]

——— repeal excise tax on medical devices (H.R. 436), motion to recommit, H3616 [7JN]

——— repeal excise tax on medical devices (H.R. 5906), H3591 [7JN]

——— repeal the individual and employer health insurance mandates (H.R. 6048), H4764 [10JY]

Health Care and Education Reconciliation Act: repeal health-care related provisions (H.R. 2), H3801–H3804 [19JN]

——— repeal health-care related provisions (H.R. 4224), H2025–H2027 [19AP], H3814 [20JN], H5185 [24JY]

——— repeal health-care related provisions (H.R. 6079), H4660, H4673 [9JY], H4689, H4693, H4694, H4696, H4707, H4708, H4709, H4710, H4725–H4772 [10JY], H4778–H4786, H4787, H4788, H4789, H4790, H4793, H4795, H4796–H4808, H4811–H4824 [11JY], H4855, H4856 [12JY], E1226, E1231 [11JY], E1242, E1246, E1247 [12JY]

——— repeal health-care related provisions (H.R. 6079), consideration (H. Res. 724), H4711–H4725 [10JY]

——— repeal health-care related provisions (H.R. 6079), motion to recommit, H4806, H4807 [11JY]

Highway Trust Fund: increase minimum rate of return to States for payments made through the Federal gas tax, H3505–H3509 [6JN]

History: development of U.S. tax system, H2253 [27AP]

House of Representatives: legislative priorities, H7578 [2JA]

——— prohibit sine die adjournment unless the President signs H.R. 4078, Red Tape Reduction and Small Business Job Creation Act, with provisions of S. 3412, Middle Class Tax Cut Act as an amendment, H5306 [26JY]

Immigration: reform, H7564 [1JA]

Income: preserve deductions for mortgage interest and charitable donations, H5679 [2AU]

——— prevent professional service income from being mischaracterized as S corporation income to avoid paying payroll taxes, H3960 [21JN]

Insurance: ensure transparency and proper operation of pharmacy benefit managers (H.R. 1971), E673 [26AP]

Internal Revenue Code: provide taxpayers a flat tax alternative to the current income tax system, H468 [3FE], H723 [14FE], H6620 [4DE]

——— provide taxpayers a flat tax alternative to the current income tax system (H.R. 1040), H1265–H1270 [7MR]

Investments: expand personal and retirement savings by allowing employees not covered by qualified retirement plans to save for retirement through automatic individual retirement accounts (H.R. 4049), H807 [16FE]

——— extend the Build America Bonds program (H.R. 11), H3407 [5JN]

——— simplify and enhance qualified retirement plans (H.R. 4050), H807 [16FE]

IRS: alleged harassment of certain political groups, H1851 [17AP]

——— disapprove rule relative to the health insurance premium tax credit (H.J. Res. 112), H4746 [10JY]

——— increase tax rates for millionaires and billionaires, H895 [16FE], H5981, H5984 [13SE]

——— increase tax rates for millionaires and billionaires (H.R. 1124), H6798 [13DE]

——— prohibit hiring of additional employees to implement, administer, or enforce health insurance reform, H1922 [18AP]

——— require that individual taxpayer identification number applicants submit their application in person at taxpayer assistance centers (H.R. 6523), H6236 [21SE]

Medicaid: reform, H6610 [4DE]

Medicare: reform, H6609–H6613, H6614 [4DE], H6693–H6698 [11DE], H7408 [20DE]

Mining and mineral resources: prohibit mineral exploration or mining permits to companies that have failed to pay taxes, have connections to Iran or China, or are outsourcing jobs, and require equipment be made in the U.S., H4852, H4853 [12JY]

Motor vehicles: increase manufacturer limitation on the number of new qualified plug-in electric drive motor vehicles eligible for credit (H.R. 6323), E1427 [3AU]

——— provide for an increase in the standard mileage rates to reflect the increase in the cost of highway fuels, H974 [28FE]

——— provide incentives for the purchase of electric vehicles and increase investment in advanced vehicle technology, development, and manufacturing, H976 [28FE]

——— repeal excise tax on heavy trucks and trailers (H.R. 4321), H2331 [8MY], E510 [29MR]

National objectives: economic recovery, H129, H130, H131 [24JA], H229, H230 [1FE], H470–H473 [3FE], H739 [15FE], H6048–H6051 [14SE], H6236 [21SE]

——— priority assignments, H6362–H6367 [14NO]

——— reform the Federal tax code, H130 [24JA], H162 [25JA], H472 [3FE], H605 [8FE], H806 [16FE], H960, H962 [27FE], H1828 [16AP], H1850, H1859, H1911 [17AP], H2109–H2116 [25AP], H2334 [8MY], H2718 [16MY], H3270 [31MY], H4856, H4857 [12JY], H6349 [14NO], H7552, H7556 [1JA], E742 [9MY]

News media: allegations of media bias in coverage of taxation of millionaires, E111 [1FE]

Obama, President: characterization of remarks concerning small business, H4917, H4919 [18JY], H5013, H5020, H5025 [19JY], H5645–H5647 [2AU], H5871 [12SE]

——— evaluation of administration, H3399–H3402 [1JN], H3918 [21JN], H5985–H5988 [13SE], H6235, H6265–H6271 [21SE]

——— evaluation of economic policies, H390 [2FE], H470 [3FE], H2198–H2200 [26AP], H2315 [7MY], H3407 [5JN], H3664 [8JN], H4677 [9JY], H4778 [11JY], H4913, H4914, H4915, H4917 [18JY], H5634 [2AU], H5755, H5758, H5760 [10SE], H6664, H6671 [5DE], H6683 [11DE], H6799–H6802 [13DE], E1030 [8JN]

——— evaluation of policies relative to general aviation industry, H734 [15FE]

——— evaluation of policies relative to taxation and tax code, H2254–H2256 [27AP]

——— remarks at National Prayer Breakfast stating policies are grounded in Christian faith, H464 [3FE]

Office of the Director of National Intelligence: prohibit intelligence community cybersecurity systems from using sensitive personal documents received from certain sources, H2171, H2172 [26AP]

Olympic Games: exclude from gross income any prizes or awards received by Olympic medal winners (S. 3471), H5686 [2AU]

Patents: allow a deduction for patent box profit from the use of U.S. patents (H.R. 6353), H5633 [2AU]

Patient Protection and Affordable Care Act: impact, H1378–H1384 [19MR], H1395, H1396, H1398, H1399, H1400 [20MR], H1436, H1439, H1441, H1442, H1475, H1490–H1495 [21MR], H1524 [22MR], H1584 [27MR], H1647, H1650, H1651 [28MR], H1744 [29MR], H1924 [18AP], H3797–H3804 [19JN], H3961–H3966 [21JN], H4664 [9JY], H4689, H4695 [10JY], H4782, H4784, H4785, H4813–H4816 [11JY], H4830 [12JY], H4897–H4900 [17JY], H5082 [23JY], H5139, H5188–H5191 [24JY], H5209 [25JY], E389 [20MR], E404 [21MR], E418 [22MR], E464 [28MR]

——— impact of dental care provisions, E1587 [21SE]

——— impact of implementation on health care, coverage, costs, and accessibility, H1536–H1539 [22MR]

——— impact on budget deficit, H4717, H4742 [10JY]

——— impact on small business hiring, H4739 [10JY], H4818, H4824 [11JY]

——— impact on tax burden, H4688, H4728, H4745, H4746, H4747, H4760 [10JY], H4778, H4796, H4799, H4800, H4815, H4817–H4824 [11JY], H6671–H6673 [5DE]

——— repeal, H430–H437 [2FE], H468–H470 [3FE], H584 [8FE], H713 [14FE], H738 [15FE], H817 [16FE], H906 [17FE], H1298 [8MR], H1369 [19MR], H1420 [20MR], H1536–H1539 [22MR], H1546, H1547, H1563–H1569 [26MR], H1905–H1911 [17AP], H3366, H3391, H3400–H3402 [1JN], H3409 [5JN], H3486 [6JN], H3797, H3798 [19JN], H3917, H3918 [21JN], H5986 [13SE], H6263, H6265 [21SE], E424 [22MR], E1063 [18JN]

——— repeal amendments which disqualify expenses for over-the-counter drugs under health savings accounts and health flexible spending arrangements, H3584, H3591, H3593, H3594, H3601, H3605, H3606, H3609, H3611, H3613, H3614, H3616 [7JN], E1031 [8JN]

——— repeal amendments which disqualify expenses for over-the-counter drugs under health savings accounts and health flexible spending arrangements (H.R. 5842), H3366 [1JN]

——— repeal certain limitations on health care benefits (H.R. 605), H2052 [24AP]

——— repeal (H.R. 2), H3801–H3804 [19JN]

——— repeal (H.R. 4224), H2025–H2027 [19AP], H3814 [20JN], H5185 [24JY]

——— repeal (H.R. 4242), H3799 [19JN], H4749 [10JY]

——— repeal (H.R. 6079), H4660, H4673 [9JY], H4689, H4693, H4694, H4696, H4707, H4708, H4709, H4710, H4725–H4772 [10JY], H4778–H4786, H4787, H4788, H4789, H4790, H4793, H4795, H4796–H4808, H4811–H4824 [11JY], H4855, H4856 [12JY], E1226, E1231 [11JY], E1242, E1246, E1247 [12JY]

——— repeal (H.R. 6079), consideration (H. Res. 724), H4711–H4725 [10JY]

——— repeal (H.R. 6079), motion to recommit, H4806, H4807 [11JY]

——— repeal of Patient’s Bill of Rights, H4812 [11JY]

——— require health care exchange subsidy overpayments be repaid in full, H2613 [10MY], H3601, H3604, H3606, H3607, H3610–H3615 [7JN], H4745 [10JY]

——— Supreme Court decision on constitutionality, H4161, H4162, H4163, H4164, H4422–H4425, H4426–H4432 [28JN], H4607, H4608, H4609, H4646–H4649 [29JN], H4677 [9JY], H4688, H4721, H4727, H4728, H4731, H4739, H4740, H4742, H4746 [10JY], H4778, H4801, H4817, H4824 [11JY], H6671 [5DE], E1179 [28JN], E1194 [29JN]

——— Supreme Court review of constitutionality, H1138 [5MR], H1500, H1539 [22MR], H1546, H1547, H1559, H1563–H1569 [26MR], H1644, H1648 [28MR], H1791 [29MR], H3584, H3611 [7JN], H3797–H3799, H3801–H3804 [19JN], H3961–H3966 [21JN], H3983 [26JN], H4070, H4076, H4077, H4078 [27JN], E463 [28MR], E1063 [18JN], E1152 [27JN]

Petroleum: disallow a deduction for amounts paid or incurred by a responsible party relating to a discharge of oil (H.R. 3852), E90, E97 [31JA]

——— provide relief from high gas prices by repealing subsidies for large oil companies, releasing oil from the Strategic Petroleum Reserve, reforming royalty laws, and penalizing price gouging (H.R. 1748), H1229 [7MR]

Political campaigns: prohibit the use of public funds for political party conventions and return previously distributed funds for deficit reduction (H.R. 5912), H6113–H6115 [19SE], E1616 [21SE]

——— reform system of public financing of Presidential elections (H.R. 414), H6115 [19SE]

Power resources: eliminate unnecessary tax subsidies and promote renewable energy (S. 2204), H1629 [27MR]

——— increase and extend the credit for qualifying advanced energy projects (H.R. 4108), H1116 [1MR]

——— prohibit granting new leases to oil companies until they forgo oil and gas subsidies, use U.S. made products, and hire U.S. workers, H3943 [21JN]

Public debt: impact on job creation and economy, H5754–H5760 [10SE]

——— provide for taxpayers making donations with their income tax returns to the Federal Government to pay down the public debt (H.R. 6410), H6099–H6101 [19SE]

——— reduce the Federal budget deficit by reforming tax code and eliminating tax loopholes, H6571 [30NO]

Railroads: extend and modify the railroad track maintenance credit, H7558 [1JA]

Rates, H592 [8FE], H660, H661 [9FE], H739 [15FE], H908 [17FE], H1119 [1MR], H1266 [7MR], H1735, H1736 [28MR], H2041 [24AP], H2116 [25AP], H2334 [8MY], H2578, H2620 [10MY], H4912 [18JY], H5757 [10SE], H5934, H5962 [13SE], H6043–H6045 [14SE], H6570–H6572, H6574 [30NO], H6783–H6785, H6799–H6802 [13DE]

Reagan, Ronald: evaluation of economic policies, H3407 [5JN]

Real estate: expand rehabilitation credit (H.R. 2479), H3484 [6JN]

——— extend exclusion from gross income of discharges of qualified principal residence indebtedness and provide exclusions from income for certain payments under the National Mortgage Settlement (H.R. 4290), E477 [28MR]

——— modify certain rules applicable to real estate investment trusts (H.R. 5746), E820, E821 [16MY]

——— prevent further restriction of Federal income tax deduction for interest paid on debt secured by a first or second home (H. Res. 25), H5679 [2AU]

Republican Party: national agenda, H33, H42 [18JA], H121 [24JA], H516 [7FE], H590 [8FE], H5533 [1AU], H5686, H5687, H5688, H5689 [2AU], H5752–H5754 [10SE], H6050 [14SE], H6235, H6258–H6265 [21SE], E15 [13JA]

Research: permanently extend the research and development credit, H715–H720 [14FE]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 25), H391, H422 [2FE], H522 [7FE], H1964–H1967 [18AP], H2111, H2114 [25AP], H2343 [8MY], H5691 [2AU], H6666–H6670 [5DE]

Roads and highways: obligate Highway Trust Fund funding equal to level of CBO projected Federal gas tax revenues, H3652–H3658 [7JN]

Schools: allow rehabilitation expenditures for public school buildings to qualify for rehabilitation credit (H.R. 6151), E1286 [19JY]

Small business: deny deduction for domestic business income of qualified small businesses to any company that reduces number of American workers and jobs while correspondingly increasing its foreign workforce, H1997 [19AP]

——— expand availability of cash method of accounting for small businesses (H.R. 4643), H2108 [25AP]

——— impact of rate increase, H6783 [13DE]

——— make permanent the increased deduction for business start-up expenditures (H.R. 4032), H737 [15FE]

——— prohibit deductions for businesses that engage in illegal activities, discriminate based on race or gender, create or distribute pornographic material, conduct business with Iran, or outsource jobs overseas, H2008, H2009 [19AP]

——— provide a deduction for domestic business income of qualified small businesses (H.R. 9), H1854, H1855, H1897, H1903 [17AP], H1923, H1966, H1967–H1969 [18AP], H1990–H2010, H2012, H2013, H2015, H2017 [19AP], E612 [23AP], E646 [25AP]

——— provide a deduction for domestic business income of qualified small businesses (H.R. 9), consideration (H. Res. 620), H1981–H1989 [19AP]

——— provide a deduction for domestic business income of qualified small businesses (H.R. 9), motion to recommit, H2008, H2009 [19AP]

——— raise expensing limitation for small businesses to purchase products made in America, H5596 [1AU]

——— raise limit of expensing for purchase of products made in America, H5595 [1AU]

——— repeal expansion of information reporting requirements for certain payments to corporations (H.R. 4), H3607, H3608 [7JN]

——— stimulate growth through accelerating Federal payments, reducing paperwork, improving access to loans and tax credits, and increasing investment expensing, E1229 [11JY]

——— tax cut, H391 [2FE]

Social Security: cost-of-living adjustments, H6613 [4DE]

——— impact of temporary employee payroll tax cut, H6620 [4DE]

——— provide payroll tax relief, H55, H68 [18JA], H129 [24JA], H385, H386 [2FE], H478 [6FE], H519, H522, H524–H529 [7FE], H589, H590, H591, H592, H616–H623 [8FE], H659–H661 [9FE], H709–H711 [14FE], H738 [15FE], H907–H913, H921–H925, H929, H934 [17FE]

Tobacco products: clarify that any person who, for commercial purposes, makes available for consumer use a machine capable of producing tobacco products, is a manufacturer of tobacco products (H.R. 4134), E561 [17AP]

——— deter smuggling and ensure collection of all tobacco taxes, H6356 [14NO]

Transportation: allow States to spend gas taxes on their transportation priorities, H732 [15FE]

——— extend surface and air transportation programs (H.R. 2887), H520 [7FE], E71 [25JA]

——— extend the parity between exclusion from income for employer-provided mass transit and parking benefits (H.R. 6066), H4783 [11JY]

Veterans: exclude from gross income any discharge of indebtedness income on education loans of deceased veterans (H.R. 5044), H6101–H6104 [19SE]

——— reduce unemployment by ensuring training and transition assistance and providing incentives to employers for hiring veterans, H37 [18JA], H5138 [24JY]

——— waive early distribution penalty on withdrawals by unemployed veterans from certain retirement accounts (H.R. 4279), E1618 [21SE]

Water Protection and Reinvestment Trust Fund: establish (H.R. 6249), E1382 [1AU]

Remarks in Senate

Agriculture: promote biobased manufacturing, S4171, S4196 [14JN]

Air pollution: impact of economy-wide global warming pollution emission cap and trade program, S3691 [4JN], S5640 [30JY]

Airport and Airway Trust Fund: extend funding and expenditure authority (H.R. 3800), S136 [26JA]

American Recovery and Reinvestment Act: economic impact of stimulus funding, S898 [17FE], S3298 [21MY], S4434 [25JN]

Appropriations: prohibit use of emergency spending for persons having serious delinquent tax debts or for deceased individuals, S8433, S8434, S8439 [27DE]

Armed Forces: allow credit for amounts paid by a spouse of a member for a new State license or certification required due to permanent change in duty station of such member to another State (S. 697), S7300 [30NO]

Bankruptcy: clarify rule allowing discharge as a nonpriority claim of governmental claims arising from disposition of farm assets (S. 3545), S6342 [13SE]

Budget: allocation of funds, S31–S33 [23JA]

——— maintain Medicare and Social Security funding, S6486–S6488 [20SE]

——— setting forth the Federal budget for 2012–2022 (S. Con. Res. 42), motion to proceed, S3154 [15MY], S3182–S3222 [16MY], S3246, S3275 [17MY]

——— setting forth the Federal budget for 2012–2022 (S. Con. Res. 42), unanimous-consent agreement, S3154 [15MY]

——— setting forth the Federal budget for 2013–2022 (S. Con. Res. 41), motion to proceed, S3143, S3144, S3154 [15MY], S3182–S3220 [16MY], S3246, S3275 [17MY]

——— setting forth the Federal budget for 2013–2022 (S. Con. Res. 41), unanimous-consent agreement, S3154 [15MY]

——— setting forth the Federal budget for 2013–2022 (S. Con. Res. 44), motion to proceed, S3154 [15MY], S3182–S3222 [16MY], S3246, S3275 [17MY]

——— setting forth the Federal budget for 2013–2022 (S. Con. Res. 44), unanimous-consent agreement, S3154 [15MY]

Business and industry: apply payroll taxes to remuneration up to the contribution and benefit base and to remuneration in excess of certain amounts (S. 1558), S5276 [24JY]

——— close certain corporate tax loopholes (S. 2075), S389 [7FE], S1103 [29FE], S1532 [8MR], S5105 [18JY], S5185 [19JY]

——— economic role of small business, S5101 [18JY], S5809 [1AU]

——— empower States to require online retailers to collect and remit State sales and use taxes, S4880–S4884 [11JY]

——— empower States to require online retailers to collect and remit State sales and use taxes (S. 1832), S369 [7FE], S815–S817 [16FE]

——— impact of tax rates and government regulations on decision to outsource jobs to foreign countries, S4991 [16JY]

——— provide a temporary income tax credit for increased payroll and extend bonus depreciation for certain business assets (S. 2237), S2036 [26MR], S2039 [27MR], S4884–S4886 [11JY], S4919–S4928, S4930–S4938 [12JY]

——— provide a temporary income tax credit for increased payroll and extend bonus depreciation for certain business assets (S. 2237), motion to proceed, S4448 [25JN], S4765 [29JN], S4784 [9JY], S4793, S4795, S4804–S4806, S4812 [10JY], S4835–S4843, S4846, S4851–S4853, S4872–S4884 [11JY]

——— provide a temporary income tax credit for increased payroll and extend bonus depreciation for certain business assets (S. 2237), unanimous-consent request, S4836, S4885, S4886 [11JY]

——— reduce the corporate income tax rate, S2048 [27MR]

——— reform international tax system (S. 2091), S497 [9FE]

——— repeal fossil fuel subsidies for large oil companies, S675 [15FE]

——— restrict use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation, S1532, S1533 [8MR], S3220 [16MY]

——— restrict use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation (S. 1346), S389 [7FE]

——— terminate certain energy tax subsidies and lower the corporate income tax rate, S1599 [13MR], S1651 [14MR]

——— terminate certain energy tax subsidies and lower the corporate income tax rate (S. 2064), S327 [2FE], S329 [6FE]

Children and youth: clarify eligibility for the child tax credit (S. 577), S3397–S3399 [22MY]

——— clarify eligibility for the child tax credit (S. 577), unanimous-consent request, S3397 [22MY]

——— permanently extend the employer-provided child care credit (S. 3427), S5305 [24JY]

Citizenship: provide that persons renouncing citizenship for substantial tax avoidance purposes shall be subject to tax and withholding on capital gains and that such persons should not be admissible to the U.S. (S. 3205), S3548–S3550 [24MY]

Colleges and universities: allow a credit for contributions to a trust used to provide need-based college scholarships (S. 2287), S3017 [9MY]

——— require institutions of higher education to post certain IRS returns on their websites (S. 2835), S2946 [8MY]

Creating Small Business Jobs Act: extend certain provisions (S. 2050), S210 [31JA]

Democratic Party: national agenda, S14 [23JA], S51 [24JA], S3812–S3816 [7JN], S6023, S6025 [10SE]

Dept. of the Interior: provide full funding for the Payments in Lieu of Taxes program and the Secure Rural Schools and Community-Self Determination Act, S1525–S1528 [8MR], S1609 [13MR], S1651 [14MR]

Drugs: include vaccines against seasonal influenza within the definition of taxable vaccines (S. 3716), S8667 [2JA]

Economic Growth and Tax Relief Reconciliation Act: make marriage penalty relief provisions permanent, S5178 [19JY], S6774 [14NO]

Economy: analysis of causes and potential remedies of current economic recession, S8245–S8248 [20DE]

——— avert ‘‘fiscal cliff’’ economic crisis by phasing in certain tax increases, work toward comprehensive tax reform, and call for OMB to make recommendations on spending cuts (S. 3714), S8548 [30DE]

——— avert ‘‘fiscal cliff’’ economic crisis through bipartisan agreement on taxes and spending, S6715–S6718 [13NO], S6769, S6771, S6773 [14NO], S6829, S6831, S6837–S6841 [15NO], S6878, S6884 [26NO], S6909–S6911, S6919–S6922, S6936 [27NO], S6986–S6991, S6993, S6994, S7008, S7012, S7016 [28NO], S7128–S7134, S7165–S7167 [29NO], S7311 [3DE], S7363, S7379–S7381, S7395 [4DE], S7406–S7411, S7415–S7420, S7426, S7435–S7437 [5DE], S7643–S7645, S7652, S7654–S7656, S7665, S7667–S7669, S7672–S7675, S7677, S7678, S7680 [6DE], S7692, S7695 [10DE], S7712, S7714, S7727–S7732, S7737, S7740 [11DE], S7753, S7754, S7757, S7760, S7770–S7772, S7779–S7782, S7784, S7792 [12DE], S7991–S7994, S7996, S8005, S8014, S8015, S8019, S8025, S8026, S8029–S8031 [13DE], S8157, S8171–S8175, S8177 [19DE], S8236, S8241, S8245–S8248 [20DE], S8323–S8325, S8345 [21DE], S8383, S8384, S8418, S8419 [27DE], S8474, S8478–S8480 [28DE], S8521–S8523, S8527–S8530, S8542–S8544 [30DE], S8557–S8572, S8575, S8576, S8578–S8580, S8583–S8586 [31DE], S8611–S8618, S8620, S8622 [1JA], S8641–S8644, S8661–S8663 [2JA]

——— comparison between policies of past Presidential administrations and the Obama administration, S404 [9FE], S4111 [13JN], S5448 [26JY], S6590–S6592 [21SE]

——— express that the value-added tax is a massive tax increase that will cripple families on fixed income and only further push back America’s economic recovery, S5939 [2AU]

——— extend Bush administration tax cuts, S3746, S3757 [6JN], S3804 [7JN], S4117 [13JN], S4405 [21JN], S4798–S4800, S4804–S4806 [10JY], S4835–S4842, S4851, S4857, S4885 [11JY], S4928, S4932, S4934 [12JY], S4991–S4995, S4998 [16JY], S5052, S5074, S5076–S5081 [17JY], S5102–S5103 [18JY], S5178, S5198 [19JY], S6485–S6488 [20SE], S7654 [6DE]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), S5840 [1AU], S6066 [10SE], S6075 [11SE], S8583–S8586 [31DE], S8611–S8618, S8620, S8622 [1JA], S8641–S8644, S8661–S8663 [2JA]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), unanimous-consent agreement, S8513 [28DE], S8584 [31DE]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations (H.R. 8), unanimous-consent request, S6418, S6419 [19SE]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and repeal estate and generation-skipping transfer taxes (S. 3420), S5264 [23JY], S5265 [24JY]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, extend increased expensing limitations, and provide instructions for tax reform, S5275, S5287, S5291–S5293 [24JY], S5324–S5327, S5330–S5339, S5345, S5349–S5353 [25JY]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, extend increased expensing limitations, and provide instructions for tax reform (S. 3401), S5167 [18JY], S5169 [19JY]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, extend increased expensing limitations, and provide instructions for tax reform (S. 3413), S5238 [19JY]

——— extend Bush administration tax cuts and other tax relief for families making less than a certain annual income and provide alternative minimum tax and estate tax relief (S. 3393), S5090 [17JY], S5093 [18JY]

——— extend Bush administration tax cuts and other tax relief for families making less than a certain annual income and provide alternative minimum tax relief (S. 3412), S5238 [19JY], S5352–S5357 [25JY], S5421, S5441, S5442, S5445 [26JY], S5631 [30JY], S6877 [26NO], S6936 [27NO], S7128, S7132 [29NO], S7379–S7381, S7395 [4DE], S7406–S7408, S7415–S7420, S7426, S7435 [5DE], S7643, S7677 [6DE], S7692 [10DE], S7714, S7727 [11DE], S7757, S7781, S7784 [12DE], S8323 [21DE], S8383, S8418 [27DE]

——— extend Bush administration tax cuts and other tax relief for families making less than a certain annual income and provide alternative minimum tax relief (S. 3412), motion to proceed, S5265–S5268, S5270, S5271, S5275, S5277–S5288, S5291–S5294 [24JY], S5321–S5347, S5349–S5352 [25JY]

——— extend Bush administration tax cuts and other tax relief for families making less than a certain annual income and provide alternative minimum tax relief (S. 3412), unanimous-consent agreement, S5339 [25JY]

——— extend Bush administration tax cuts and other tax relief for families making less than a certain annual income and provide alternative minimum tax relief (S. 3412), unanimous-consent request, S6418, S6419 [19SE]

——— extend Bush administration tax cuts and permanently repeal estate and gift taxes and the alternative minimum tax on individuals, S6318–S6320 [13SE]

——— extend the payroll tax holiday and provide a temporary payroll increase tax credit for certain employees (S. 3660), S7418, S7419 [5DE]

——— impact of Bush administration tax cuts, S7737 [11DE]

——— impact of deregulation of the financial sector, S4658 [27JN], S5124 [18JY]

——— impact of Government regulations, S4113 [13JN]

——— impact of switch to chained consumer price index as means to measure cost-of-living, S7731 [11DE], S8171–S8175 [19DE], S8247 [20DE]

——— importance of job creation, S14 [23JA], S332, S337 [6FE], S368 [7FE], S421 [9FE], S1568 [12MR], S1642 [14MR], S1705 [15MR], S2203 [29MR], S3110 [14MY], S3823 [7JN], S3959 [12JN], S4112 [13JN], S4194 [14JN], S4623 [26JN], S6477 [20SE]

——— jump-start economic recovery through formation and growth of new businesses (S. 1965), S30 [23JA], S1689, S1691 [15MR], S2992 [9MY]

——— jump-start economic recovery through formation and growth of new businesses (S. 3217), S3461–S3463 [23MY], S3764–S3767 [6JN], S6722 [13NO]

——— make permanent certain tax cuts and relief for families making less than a certain income, increased expensing limitations, and alternative minimum tax relief (H.J. Res. 66), S8324 [21DE]

——— national objectives priority assignments, S831 [16FE], S3392 [22MY], S3745 [6JN], S3959 [12JN], S4659 [27JN], S5100 [18JY]

——— prevent pending tax increases and permanently repeal estate and gift taxes and the alternative minimum tax on individuals, S2803 [26AP], S7672–S7674 [6DE]

——— promote global economic recovery through reduction in government spending and taxes, S4434 [25JN]

——— provide a comprehensive deficit reduction plan through dollar for dollar debt ceiling increase and entitlement program reform (S. 3673), S7978 [12DE]

——— provide for spending reductions through reform and repeal of certain Federal and State programs (H.R. 6684), S8324 [21DE]

——— provide growth through small business tax relief, research and innovation, veterans’ business incentives, regulatory relief, support for high-skilled workers, and counterfeiting enforcement (S. 1866), S1830 [20MR], S3764, S3765 [6JN]

——— provide incentives for the creation of jobs and extend and reform certain tax provisions and Federal programs (H.R. 3630), S329 [6FE], S362, S368 [7FE], S587 [14FE], S668, S676 [15FE]

——— provide incentives for the creation of jobs and extend and reform certain tax provisions and Federal programs (H.R. 3630), conference report, S830–S836, S838–S842 [16FE], S880, S882, S888–S892, S893, S894 [17FE]

——— provide permanent extension of tax relief and repeal estate and generation-skipping taxes, S5102 [18JY]

——— rebuild middle class by creating jobs, building opportunity for working families, and restoring balance to the tax code (S. 2252), S2483 [18AP]

——— reduce the Federal budget deficit by imposing a minimum effective tax rate for high-income taxpayers, S3218 [16MY]

——— reduce the Federal budget deficit by imposing a minimum effective tax rate for high-income taxpayers (S. 2059), S263 [1FE], S319 [2FE]

——— reduce the Federal budget deficit by imposing a minimum effective tax rate for high-income taxpayers (S. 2230), S2007 [22MR], S2009 [26MR], S2055 [27MR], S5287 [24JY]

——— reduce the Federal budget deficit by imposing a minimum effective tax rate for high-income taxpayers (S. 2230), motion to proceed, S2115, S2117 [28MR], S2223 [29MR], S2287–S2305, S2308–S2311, S2313, S2314 [16AP], S2345 [17AP], S2521 [19AP]

Education: provide a credit for early childhood education professional school personnel, expand deduction for expenses to early childhood education teachers, and modify credit for dependent care services (S. 2180), S1542 [8MR]

Electric power: extend credit for electricity produced from certain renewable resources (S. 2201), S1737 [15MR], S3934 [12JN], S4119, S4134 [13JN], S4254 [19JN]

——— extend production tax credit for wind power, S668, S674–S679 [15FE], S831, S832 [16FE], S1452 [7MR], S2129 [28MR], S3934 [12JN], S4119, S4134 [13JN], S4165 [14JN], S4254 [19JN], S4380 [21JN], S4795–S4798 [10JY], S4841 [11JY], S4921 [12JY], S5055, S5056 [17JY], S5098 [18JY], S5176 [19JY], S5421 [26JY], S5712, S5721 [31JY], S5809, S5810 [1AU], S5924, S5925 [2AU], S6078, S6101 [11SE], S6244 [12SE], S6292 [13SE], S6399 [19SE], S6530 [20SE], S6772 [14NO], S6833, S6846 [15NO], S6918, S6919 [27NO], S7134 [29NO], S7645 [6DE], S7716–S7718 [11DE], S7760 [12DE], S7995, S7997, S8026 [13DE], S8162 [19DE]

Employment: create American jobs and prevent the offshoring of such jobs overseas, S284 [2FE]

——— provide incentives for businesses to bring jobs back and business activity back to the U.S. (S. 3364), S4791 [9JY], S4793 [10JY], S5022 [16JY]

——— provide incentives for businesses to bring jobs back and business activity back to the U.S. (S. 3364), motion to proceed, S5072–S5074 [17JY], S5093, S5099, S5105, S5109–S5111, S5114, S5130 [18JY], S5169, S5170, S5175, S5178, S5180–S5186, S5188–S5190 [19JY], S5328, S5346 [25JY]

Facebook, Inc.: stock option tax deductions relative to initial public offering, S3273 [17MY]

Families and domestic relations: exempt certain family-owned farms and businesses from the estate tax, S7674 [6DE]

——— repeal estate and generation-skipping taxes, S4924–S4926 [12JY], S5336, S5340–S5345, S5357 [25JY], S5441, S5442 [26JY], S5840 [1AU], S7695 [10DE]

——— require individuals to provide their Social Security number in order to claim the refundable portion of the child tax credit, S3068 [10MY]

Federal employees: clarify that accounts in the Thrift Savings Plan are subject to certain Federal tax levies (H.R. 4365), S8633 [1JA]

——— require individuals who file under the Ethics in Government Act to disclose financial accounts deposited in a country that is a tax haven (S. 2253), S2246 [29MR], S5103–S5105 [18JY]

Government: make the Federal income tax system simpler, fairer, and more fiscally responsible (S. 727), S4838 [11JY]

Health: repeal excise tax on medical devices, S3412 [22MY], S3479–S3482 [23MY], S4924 [12JY], S6508 [20SE]

——— repeal excise tax on medical devices (H.R. 436), S3829 [7JN], S3929 [11JN], S3931 [12JN]

——— repeal excise tax on medical devices (S. 17), S3245 [17MY]

Health Care and Education Reconciliation Act: repeal health-care related provisions (H.R. 6079), S4808–S4810 [10JY], S4862, S4867, S4868, S4875 [11JY], S4981 [12JY], S4985 [16JY], S5949 [2AU]

——— repeal health-care related provisions (H.R. 6079), unanimous-consent request, S5949 [2AU]

Income: prevent professional service income from being mischaracterized as S corporation income to avoid paying payroll taxes, S2802 [26AP], S2898–S2906 [7MY], S2933–S2948, S2954 [8MY], S2998, S3000, S3003, S3004, S3006, S3013, S3015, S3024–S3028, S3030, S3031, S3034, S3035 [9MY], S3054–S3057, S3060 [10MY], S3263, S3264, S3268 [17MY], S3411 [22MY], S3536 [24MY], S3677 [4JN], S4188 [14JN]

Individual retirement accounts: rename the section of the Internal Revenue Code known as the spousal individual retirement account as the Kay Bailey Hutchison Spousal IRA (S. 3667), S7703 [10DE], S8454 [27DE]

Insurance: ensure transparency and proper operation of pharmacy benefit managers (S. 1058), S3080 [10MY]

Internal Revenue Code: extend certain expiring provisions, S1523 [8MR], S1596, S1597 [13MR], S1650, S1651, S1660 [14MR]

——— extend certain expiring provisions (S. 3521), S6289 [13SE], S6393 [19SE], S7652 [6DE]

——— extend certain expiring provisions (S. 3521), motion to proceed, S6260 [12SE]

——— extend certain expiring provisions (S. 3521), unanimous-consent request, S6419 [19SE]

Investments: Build America Bonds program, S836 [16FE]

——— end derivatives blended rate loophole that subsidizes short-term speculation (S. 2033), S45 [23JA]

——— prohibit capital gains rate increase, S2313 [16AP], S8025 [13DE]

IRS: enforcement of rules relative to 501(c)(4) social welfare organizations engaged in partisan political activity, S6428 [19SE]

Mazur, Mark J.: nomination to be Assistant Sec. of the Treasury for Tax Policy, S4668 [27JN], S5655 [30JY]

Medicare: reform, S7667 [6DE], S7728, S7730–S7732 [11DE], S7758 [12DE]

Mortgages: prevent homeowners from being forced to pay taxes on forgiven mortgage loan debt (S. 2250), S3463 [23MY]

National objectives: economic recovery, S57–S59, S62 [24JA], S332 [6FE], S368 [7FE], S2804 [26AP], S3110–S3113 [14MY], S4649, S4653–S4658 [27JN], S4870–S4872 [11JY], S5107 [18JY], S5652–S5654 [30JY], S5806, S5826–S5828 [1AU], S6029–S6032 [10SE], S6243 [12SE], S6480, S6492, S6505–S6507, S6510 [20SE], S6878 [26NO]

——— reform the Federal tax code, S85 [26JA], S140 [30JA], S233 [1FE], S2216 [29MR], S2302 [16AP], S2524 [19AP], S3110 [14MY], S3194 [16MY], S3298 [21MY], S3740, S3746 [6JN], S3804 [7JN], S4657 [27JN], S4784–S4786 [9JY], S4869–S4872 [11JY], S4919, S4920, S4934 [12JY], S5077–S5081 [17JY], S5170 [19JY], S5242 [23JY], S5323, S5343, S5344 [25JY], S6509 [20SE], S6772 [14NO], S7654 [6DE], S8642 [2JA]

Nuclear energy: extend production tax credit for nuclear power, S2130 [28MR]

Obama, President: characterization of remarks concerning small business, S5178 [19JY], S5344 [25JY]

——— evaluation of administration, S315 [2FE], S2298 [16AP], S2614, S2616 [24AP], S2991 [9MY], S3052 [10MY], S3460 [23MY], S4314 [20JN], S4986–S4988 [16JY], S5052–S5054, S5074, S5076–S5081 [17JY]

——— evaluation of economic policies, S1567 [12MR], S2560 [23AP], S3298–S3300 [21MY], S3390, S3392 [22MY], S3671 [4JN], S3746 [6JN], S3931, S3932 [12JN], S4110–S4114 [13JN], S4189–S4192 [14JN], S4224 [18JN], S4784–S4786 [9JY], S4794 [10JY], S4939 [12JY], S5101 [18JY], S5170, S5184 [19JY], S5241–S5243 [23JY], S5281, S5284 [24JY], S5693 [31JY], S5808, S5829 [1AU], S5902 [2AU], S6308, S6322 [13SE], S6411–S6413 [19SE], S6476–S6482, S6509 [20SE], S6592–S6595 [21SE], S7409–S7411 [5DE], S8567 [31DE]

——— evaluation of tax policies, S3408 [22MY], S4998 [16JY], S5938–S5940 [2AU]

Patient Protection and Affordable Care Act: Dept. of HHS transfer of funds to the IRS for implementation, S2474 [18AP]

——— impact, S1821 [20MR], S1873–S1875, S1879–S1883 [21MR], S1956–S1963, S1988–S1991 [22MR], S2014, S2020–S2023 [26MR], S2160–S2163 [28MR], S2200, S2214 [29MR], S3008 [9MY], S3114 [14MY], S3298 [21MY], S4112 [13JN], S4731–S4733 [29JN], S4808–S4810 [10JY], S4857, S4866, S4879 [11JY], S5202 [19JY], S5445–S5447 [26JY], S5692–S5699, S5713 [31JY], S6042–S6044 [10SE]

——— impact of implementation on health care, coverage, costs, and accessibility, S4696–S4706, S4709, S4714 [28JN]

——— impact on job creation, S3245 [17MY], S4650 [27JN]

——— impact on small business hiring, S4868 [11JY]

——— impact on tax burden, S4706, S4707 [28JN], S4735–S4737 [29JN], S4856–S4858, S4863, S4868 [11JY], S4924, S4935 [12JY], S5443 [26JY], S7789 [12DE]

——— repeal, S118–S120 [26JA], S140 [30JA], S412 [9FE], S665 [15FE], S1110 [29FE], S1444–S1447 [7MR], S1564–S1567 [12MR], S1666 [14MR], S1818–S1821 [20MR], S1876, S1890–S1894 [21MR], S1957 [22MR], S2010–S2013 [26MR], S2117–S2120, S2131, S2148 [28MR], S2190, S2212–S2214, S2232 [29MR], S3007–S3009 [9MY], S3460 [23MY], S4129 [13JN], S4409 [21JN], S4620–S4622 [26JN], S4708 [28JN], S4842, S4843, S4857, S4858 [11JY], S5442 [26JY], S5692, S5693, S5696, S5698, S5706 [31JY], S5806 [1AU], S6046 [10SE], S6413 [19SE]

——— repeal amendments which disqualify expenses for over-the-counter drugs under health savings accounts and health flexible spending arrangements, S3829 [7JN]

——— repeal (H.R. 6079), S4808–S4810 [10JY], S4862, S4867, S4868, S4875 [11JY], S4981 [12JY], S4985 [16JY], S5949 [2AU]

——— repeal (H.R. 6079), unanimous-consent request, S5949 [2AU]

——— Supreme Court decision on constitutionality, S4690–S4710, S4714 [28JN], S4731–S4733, S4735–S4739, S4744 [29JN], S4783 [9JY], S4808 [10JY], S4862–S4867 [11JY], S5111 [18JY], S6508 [20SE]

——— Supreme Court review of constitutionality, S1565 [12MR], S1873, S1879, S1893, S1919 [21MR], S1996 [22MR], S2011, S2015–S2017 [26MR], S2041–S2045 [27MR], S2118, S2131, S2148, S2160 [28MR], S2214 [29MR], S3124 [14MY], S3808–S3812 [7JN], S4409 [21JN], S4441 [25JN], S4620–S4622 [26JN], S4667 [27JN]

Pensions: clarify tax treatment of church pension plans (S. 3532), S6272 [12SE]

——— reform funding rules, S1659 [14MR]

Petroleum: adjust gasoline tax rates with inflation, S1448–S1450 [7MR], S4690 [28JN]

Political campaigns: assessment of Presidential candidates, S6393, S6395, S6421 [19SE], S6590 [21SE]

——— prohibit the use of public funds for political party conventions and return previously distributed funds for deficit reduction, S4264 [19JN], S4385 [21JN]

——— prohibit the use of public funds for political party conventions and return previously distributed funds for deficit reduction (S. 3257), S3688 [4JN]

Power resources: deny inclusion of any antidumping or countervailing duties in the determination of the basis of any energy tax credit property (S. 3610), S6629 [21SE]

——— eliminate unnecessary tax subsidies and promote renewable energy (S. 2204), S1814 [19MR], S1817, S1837 [20MR], S2055, S2061, S2070, S2071 [27MR], S2116, S2120–S2131, S2134–S2148, S2154–S2157 [28MR], S2187–S2190, S2192–S2202, S2207, S2216 [29MR], S2521 [19AP]

——— eliminate unnecessary tax subsidies and promote renewable energy (S. 2204), motion to proceed, S1984 [22MR], S2009, S2010, S2018, S2023–S2028 [26MR], S2039, S2045–S2052 [27MR]

——— eliminate unnecessary tax subsidies and promote renewable energy (S. 2204), unanimous-consent request, S2054 [27MR], S2145, S2146 [28MR]

——— encourage alternative energy investments and job creation, S1561–S1564 [12MR], S1591, S1600 [13MR]

——— extend tax credits for clean energy programs, S1572 [12MR], S1599 [13MR]

——— provide consumer gas price relief, increase domestic transportation fuel production, and close oil company tax loopholes, S2047 [27MR]

——— provide for offshore and oil shale energy development and energy-related tax incentives, S1523 [8MR], S1596 [13MR], S1650, S1651 [14MR]

Presidential appointments: clarify Committee on Finance (Senate) vetting process relative to request for nominee’s tax returns, S6421 [19SE]

Public debt: provide for taxpayers making donations with their income tax returns to the Federal Government to pay down the public debt (S. 1676), S2295 [16AP]

——— reduce the Federal budget deficit by reforming tax code and eliminating tax loopholes, S7665 [6DE]

Rates, S547–S549, S551–S554 [13FE], S664, S683–S685 [15FE], S823 [16FE], S3392 [22MY], S3756–S3758 [6JN], S4794, S4795, S4798–S4800 [10JY], S4931, S4939 [12JY], S5903 [2AU], S6031, S6046 [10SE], S6088 [11SE], S6403, S6409, S6414 [19SE], S6478, S6479, S6508 [20SE], S7654–S7656, S7665 [6DE], S8025 [13DE]

Renewable energy: extend certain renewable fuel tax incentives, S487–S489 [9FE]

——— extend production tax credit, S674–S678 [15FE]

——— extend publicly traded partnership ownership structure to renewable energy power generation projects and transportation fuels (S. 3275), S3841 [7JN]

Republican Party: national agenda, S233 [1FE], S3669–S3671 [4JN], S3812–S3816 [7JN], S4109 [13JN], S6039–S6044 [10SE]

Research: permanently extend and modify the research credit (S. 825), S337 [6FE]

Saverin, Eduardo: decision to renounce U.S. citizenship to avoid capital gains taxes on Facebook stock after initial public offering (IPO), S3548–S3550 [24MY]

SBA: extend and reauthorize certain programs, S4876–S4879 [11JY], S4938 [12JY]

Securities: specify when certain securities issued in connection with church plans are treated as exempted securities (H.R. 33), S4428 [21JN]

Senate: legislative priorities, S7652 [6DE]

Small business: extend the time for making S corporation elections (S. 2271), S2251 [29MR]

——— impact of rate increase, S7782 [12DE]

——— make permanent the increased deduction for business start-up expenditures (S. 2088), S497 [9FE]

——— provide a deduction for domestic business income of qualified small businesses, S4936 [12JY]

——— provide a deduction for domestic business income of qualified small businesses (H.R. 9), S4812 [10JY], S4921 [12JY]

——— provide a deduction for domestic business income of qualified small businesses (H.R. 9), unanimous-consent request, S5451 [26JY], S5845 [1AU], S6419 [19SE]

——— provide a taxpayer bill of rights (S. 2291), S2395 [17AP]

——— provide certainty for small business concerns (S. 3572), S6461 [19SE]

——— provide for startup businesses to use a portion of the research and development credit to offset payroll taxes (S. 3460), S5735 [31JY]

——— provide tax incentives for small businesses and improve SBA programs (S. 3442), S5386–S5390 [25JY]

Social Security: improve old-age, survivors, and disability insurance program, provide cash relief for years when annual cost-of-living increases do not take effect, and provide benefit protection (S. 3651), S7669 [6DE]

——— provide payroll tax relief, S329 [6FE], S362 [7FE], S587 [14FE], S668, S676 [15FE], S830, S840 [16FE], S882 [17FE]

Transportation: allow States to spend gas taxes on their transportation priorities, S1534 [8MR], S1592, S1604 [13MR]

——— empower States with authority for most taxing and spending for highway and mass transit programs, S1594, S1595 [13MR]

——— modify gas tax apportionment formula to ensure that the percentage of funds received by a State is the same as the percentage of total gas taxes paid by the State, S1535 [8MR], S1601 [13MR]

Transportation and Regional Infrastructure Project (TRIP) Bonds program: establish, S836, S838 [16FE]

Treaties and agreements: removal of injunction of secrecy, S3292 [17MY]

Veterans: reduce unemployment by ensuring training and transition assistance and providing incentives to employers for hiring veterans, S3504–S3506 [23MY]

War: impose special tax to finance, S4406 [21JN]

——— recognize impact of financial costs on U.S. economy and refocus efforts on addressing domestic priorities, S4659 [27JN], S5124 [18JY], S8559 [31DE]

Water: facilitate water leasing and water transfers to promote conservation and efficiency (S. 3650), S7219 [29NO]

Wyoming Taxpayers Association: encourage consideration of Cornerstones of Taxation document relative to reform of Federal tax code, S6733 [13NO]

Reports

Employer Health Benefits Survey Findings: Kaiser Family Foundation and Health Research & Educational Trust (organization), H4712–H4715 [10JY]

Reports filed

Adjust Date on Which Consolidated Assets Are Determined for Purposes of Exempting Certain Instruments of Smaller Institutions From Capital Deductions: Committee on Financial Services (House) (H.R. 3128) (H. Rept. 112–566), H4654 [29JN]

American Energy and Infrastructure Jobs Financing Act: Committee on Ways and Means (House) (H.R. 3864) (H. Rept. 112–396), H696 [13FE]

Clarify That Accounts in the Thrift Savings Plan Are Subject to Certain Federal Tax Levies: Committee on Oversight and Government Reform (House) (H.R. 4365) (H. Rept. 112–630), H5330 [30JY]

Consideration of Conference Report on H.R. 3630, Middle Class Tax Relief and Job Creation Act: Committee on Rules (House) (H. Res. 554) (H. Rept. 112–400), H900 [16FE]

Consideration of H.R. 8, Job Protection and Recession Prevention Act: Committee on Rules (House) (H. Res. 747) (H. Rept. 112–641), H5524 [31JY]

Consideration of H.R. 9, Small Business Tax Cut Act: Committee on Rules (House) (H. Res. 620) (H. Rept. 112–447), H1914 [17AP]

Consideration of H.R. 436, Health Care Cost Reduction Act and H.R. 5882, Legislative Branch of the Government Appropriations: Committee on Rules (House) (H. Res. 679) (H. Rept. 112–518), H3577 [6JN]

Consideration of H.R. 6079, Repeal of Obamacare Act: Committee on Rules (House) (H. Res. 724) (H. Rept. 112–587), H4684 [9JY]

Consideration of H.R. 6169, Pathway to Job Creation Through a Simpler, Fairer Tax Code Act: Committee on Rules (House) (H. Res. 747) (H. Rept. 112–641), H5524 [31JY]

Consideration of H.R. 6684, Spending Reduction Act and Senate Amendment to H.J. Res. 66, Permanent Tax Relief for Families and Small Businesses Act: Committee on Rules (House) (H. Res. 841) (H. Rept. 112–708), H7359 [19DE]

Consideration of Senate Amendments to H.R. 8, American Taxpayer Relief Act: Committee on Rules (House) (H. Res. 844) (H. Rept. 112–741), H7565 [1JA]

Family and Business Tax Cut Certainty Act: Committee on Finance (Senate) (S. 3521) (S. Rept. 112–208), S6062 [10SE]

Health Savings Accounts Improvements Act: Committee on Ways and Means (House) (H.R. 5858) (H. Rept. 112–517), H3479 [5JN]

Highway Investment, Job Creation and Economic Growth Act: Committee on Finance (Senate) (S. 2132) (S. Rept. 112–152), S1049 [27FE]

Medical FSA Improvement Act: Committee on Ways and Means (House) (H.R. 1004) (H. Rept. 112–515), H3479 [5JN]

Middle Class Tax Relief and Job Creation Act: Committee of Conference (H.R. 3630) (H. Rept. 112–399), H900 [16FE]

Mobile Workforce State Income Tax Simplification Act: Committee on the Judiciary (House) (H.R. 1864) (H. Rept. 112–386), H475 [3FE]

Nomination of Albert G. Lauber To Be U.S. Tax Court Judge: Committee on Finance (Senate), S8364 [21DE]

Nomination of Ronald L. Buch To Be U.S. Tax Court Judge: Committee on Finance (Senate), S8364 [21DE]

Pathway to Job Creation Through a Simpler, Fairer Tax Code Act: Committee on Rules (House) (H.R. 6169) (H. Rept. 112–629), H5330 [30JY]

Protect Medical Innovation Act: Committee on Ways and Means (House) (H.R. 436) (H. Rept. 112–514), H3479 [5JN]

Restoring Access to Medication Act: Committee on Ways and Means (House) (H.R. 5842) (H. Rept. 112–516), H3479 [5JN]

Small Business Tax Cut Act: Committee on Ways and Means (House) (H.R. 9) (H. Rept. 112–425), H1844 [16AP]

Stopping Tax Offenders and Prosecuting (STOP) Identity Theft Act: Committee on the Judiciary (House) (H.R. 4362) (H. Rept. 112–639), H5524 [31JY]

Statements

Business Tax Reform: Executive Office of the President, H1225 [7MR]

Health Care Cost Reduction Act: Executive Office of the President, H3604 [7JN]

Marketplace Fairness Act: Several Individuals, S817 [16FE]

Patient Protection and Affordable Care Act: Milton R. Wolf, H4719 [10JY]

Production Tax Credit for Wind Power: Doug Fredrickson, Blattner Energy, Inc., E1209 [9JY]

——— Mark Ahlstrom, WindLogics Inc., E1209 [9JY]

——— Shanelle Montan, enXco, Inc., E1208 [9JY]

——— Tim Maag, M.A. Mortenson Co., E1209 [9JY]

Tax Expenditures and Budget Rescission Authority: Representative McCollum, H605 [8FE]

Summaries

Medical Device Industry Overstates Tax Impact: Bloomberg Finance L.P., H3595 [7JN]

Tables

Annual cut in Social Security benefits under chained consumer price index, S8173 [19DE]

Budget aggregates, H3101 [17MY]

Direct spending legislation—Committee on Ways and Means (House) allocation for resolution changes, H5627 [1AU]

Patient Protection and Affordable Care Act provisions affecting small businesses, H6719 [12DE]

Texts of

H. Res. 554, consideration of conference report on H.R. 3630, Middle Class Tax Relief and Job Creation Act, H907 [17FE]

H. Res. 620, consideration of H.R. 9, Small Business Tax Cut Act, H1981 [19AP]

H. Res. 679, consideration of H.R. 436, Protect Medical Innovation Act and H.R. 5882, legislative branch of the Government appropriations, H3589 [7JN]

H. Res. 724, consideration of H.R. 6079, Repeal of Obamacare Act, H4711 [10JY]

H. Res. 747, consideration of H.R. 8, Job Protection and Recession Prevention Act, H5538 [1AU]

H. Res. 747, consideration of H.R. 6169, Pathway to Job Creation Through a Simpler, Fairer Tax Code Act, H5538 [1AU]

H. Res. 841, consideration of H.R. 6684, Spending Reduction Act and Senate amendment to H.J. Res. 66, Permanent Tax Relief for Families and Small Businesses Act, H7374 [20DE]

H. Res. 844, consideration of Senate amendment to H.R. 8, American Taxpayer Relief Act, H7531 [1JA]

H.R. 8, Job Protection and Recession Prevention Act, H5578 [1AU]

H.R. 9, Small Business Tax Cut Act, H1990 [19AP]

H.R. 436, Health Care Cost Reduction Act, H3601 [7JN]

H.R. 828, Federal Employee Tax Accountability Act, H5414 [31JY]

H.R. 1864, Mobile Workforce State Income Tax Simplification Act, H2667 [15MY]

H.R. 3800, Airport and Airway Extension Act, H135 [24JA]

H.R. 4362, Stopping Tax Offenders and Prosecuting (STOP) Identity Theft Act, H5510 [31JY]

H.R. 4365, clarify that accounts in the Thrift Savings Plan are subject to certain Federal tax levies, H5410 [31JY]

H.R. 5044, exclude from gross income any discharge of indebtedness income on education loans of deceased veterans, H6101 [19SE]

H.R. 5912, prohibit the use of public funds for political party conventions and return previously distributed funds for deficit reduction, H6113 [19SE]

H.R. 6079, Repeal of Obamacare Act, H4725 [10JY]

H.R. 6169, Pathway to Job Creation Through a Simpler, Fairer Tax Code Act, H5658 [2AU]

H.R. 6410, Buffett Rule Act, H6099 [19SE]

H.R. 6684, Spending Reduction Act, H7395–H7402 [20DE]

S. 2050, Small Business Tax Extenders Act, S211 [31JA]

S. 2091, U.S. Job Creation and International Tax Reform Act, S498–S502 [9FE]

S. 2237, Small Business Jobs and Tax Relief Act, S2032 [26MR]

S. 2253, Financial Disclosure to Reduce Tax Haven Abuse Act, S2247 [29MR]

S. 2271, Small Business Election Simplification Act, S2252 [29MR]

S. 2291, Small Business Taxpayer Bill of Rights Act, S2396–S2398 [17AP]

S. 3081, Tobacco Tax Equity Act, S3088 [10MY]

S. 3275, Master Limited Partnerships Parity Act, S3842 [7JN]

S. 3393, Middle Class Tax Cut Act, S5087–S5089 [17JY]

S. 3412, Middle Class Tax Cut Act, S5216–S5218 [19JY], S5355 [25JY]

S. 3442, Success Ultimately Comes from Capital, Contracting, Education, Strategic Partnerships, and Smart Regulations (SUCCESS) Act, S5390–S5401 [25JY]

S. 3532, Church Plan Clarification Act, S6272 [12SE]

S. 3545, Family Farmer Bankruptcy Tax Clarification Act, S6343 [13SE]

S. 3650, Ditch and Irrigation Company Tax Reform Act, S7219 [29NO]

S. 3667, rename the section of the Internal Revenue Code known as the spousal individual retirement account as the Kay Bailey Hutchison Spousal IRA, S8454 [27DE]

S. 3716, include vaccines against seasonal influenza within the definition of taxable vaccines, S8667 [2JA]

S. Con. Res. 40, setting forth the Federal budget for 2012–2022, S2326–S2333 [16AP]

S. Con. Res. 41, setting forth the Federal budget for 2013–2022, S2401–S2405 [17AP]

S. Con. Res. 42, setting forth the Federal budget for 2012–2022, S2833–S2840 [26AP]

S. Con. Res. 44, setting forth the Federal budget for 2013–2022, S2971–S2977 [8MY]

S. Con. Res. 52, setting forth the Federal budget for 2013–2022, S5218–S5224 [19JY]

S. Con. Res. 61, oppose Federal efforts to establish a carbon tax on fuels for electricity and transportation, S7687 [6DE]

S. Con. Res. 62, support and strengthen tax incentives for retirement savings, S7687 [6DE]