INVESTMENTS see also Securities

Addresses

State of the Union: President Obama, S651–S655 [12FE], H444–H448 [12FE]

Amendments

Financial institutions: revise certain regulations governing financial assistance for swaps entities (H.R. 992), consideration (H. Res. 391), H6848 [29OC]

Government regulations: provide a registration exemption for private equity fund advisers (H.R. 1105), H7486 [4DE]

——— provide a registration exemption for private equity fund advisers (H.R. 1105), consideration (H. Res. 429), H7468 [4DE]

SEC: protect retail customers from differing standards of conduct for brokers and investment advisers and confusion from rule changes (H.R. 2374), H6866 [29OC]

——— protect retail customers from differing standards of conduct for brokers and investment advisers and confusion from rule changes (H.R. 2374), consideration (H. Res. 391), H6848 [29OC]

Articles and editorials

Dow Jones Hits ‘Record High’ Thanks to Strong Performances From Smoke, Mirrors Sectors, H1421 [14MR]

Economy Leaves Wages Behind, H2456 [7MY]

No More Welfare for Banks—The FDIC and the Taxpayer Are the Underwriters of Too Much Private Risk Taking, S5669 [11JY]

When Debt Is a Sound Investment, H4241 [9JY]

Bills and resolutions

American Infrastructure Fund: establish to provide loans or guarantees to State or local governments for qualified infrastructure projects (see H.R. 2084), H2910 [22MY]

Antigua and Barbuda: suspend aid, cooperate with U.S. officials, transfer seized assets, make contributions to victims, and condition international loans relative to Stanford Financial Group fraud (see S. Res. 10), S214 [23JA]

Argentina: terminate participation and condition future membership in the G20 on adherence to international norms of economic relations and commitment to the rule of law (see H. Res. 291), H4308 [9JY]

Armed Forces: exempt retired pay of certain disabled veterans from full working-age military retiree cost-of-living adjustment and prevent adverse impact of such adjustment on Survivor Benefit Plan annuities (see S. 1872, 1880), S9052 [19DE] (see H.R. 3789), H8125 [19DE] (see H.R. 3808), H8131 [23DE]

——— improve protections for servicemembers, surviving spouses, and disabled veterans against mortgage foreclosures (see H.R. 1842), H2483 [7MY]

——— restore full working-age military retiree cost-of-living adjustment by closing tax loopholes for offshore corporations (see S. 1844), S8913 [17DE] (see H.R. 3793), H8125 [19DE]

Bankruptcy: improve protections for employees and retirees in business bankruptcies (see H.R. 100), H30 [3JA]

Budget: clarify that the standard setting body designated pursuant to the Securities Act, Securities Investor Protection Corp., and Public Accounting Oversight Board funding is not subject to the sequester (see S. 1780), S8565 [9DE]

Business and industry: amend certain securities laws relative to treatment of emerging growth companies (see H.R. 3623), H7364 [22NO]

——— impose a tax on certain trading transactions to strengthen financial security, reduce market volatility, expand opportunity, and stop the shrinking of the middle class (see H.R. 1579), H2065 [16AP]

——— permit business development companies to increase investments in small- and middle-market financial service companies and investment advisors (see H.R. 1973), H2602 [14MY]

——— provide for an optional pilot program allowing certain emerging growth companies to increase the tick sizes of their stocks (see H.R. 3448), H6997 [12NO]

——— require approval of a majority of a public company’s shareholders for any expenditure by that company to influence public opinion on matters not related to the company’s products or services (see H.R. 1116), H1395 [13MR]

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. 1524), H1990 [12AP]

CFTC: improve consideration of costs and benefits of regulations and orders (see H.R. 1003), H1319 [6MR]

——— provide equal treatment for utility special entities using utility operations-related swaps (see S. 1802), S8668 [11DE] (see H.R. 1038), H1330 [11MR]

——— provide for greater regulation of high frequency trading of commodities futures and greater protection for derivatives traders and trading facilities (see H.R. 2292), H3251 [6JN]

——— take certain actions to reduce excessive speculation in energy markets (see H.R. 785), H595 [15FE]

Committee on Homeland Security and Governmental Affairs (Senate): authorize release of Permanent Subcommittee on Investigations records on JP Morgan Chase & Co., ‘‘whale trades’’ and risks and abuses of derivatives (see S. Res. 300), S8186 [19NO]

Congressional Budget Act: amend relative to the scoring of preventive health savings (see S. 1422), S6206 [1AU] (see H.R. 2663), H4482 [11JY]

Credit: allow certain loans that are not fully amortizing to be used in seller carryback financing on residential mortgage loans (see H.R. 245), H85 [14JA]

——— allow homeowners of moderate-value homes who are subject to mortgage foreclosure proceedings to remain in their homes as renters (see H.R. 2580), H4173 [28JN]

——— establish shared equity appreciation mortgage modification pilot programs (see H.R. 1754), H2351 [25AP]

——— improve definitions of points and fees in connection with a mortgage transaction (see S. 949), S3430 [14MY] (see S. 1577), S7574 [28OC] (see H.R. 1077), H1356 [12MR] (see H.R. 3211), H6011 [28SE]

——— prohibit creditors from discriminating on account of sexual orientation or gender identity when extending credit (see S. 1159), S4481 [13JN] (see H.R. 2364), H3591 [13JN]

——— provide secondary mortgage reform by establishing the Federal Mortgage Insurance Corp., abolishing the Federal Housing Finance Agency, and phasing out housing Government-sponsored enterprises (see S. 1217), S5149 [25JN]

——— require Fannie Mae and Freddie Mac to disclose minimum price on the short sale of a residence financed by a mortgage purchased by them in order to make short sales a viable alternative to foreclosure (see H.R. 1335), H1822 [21MR]

——— require Federal mortgage agencies to consider energy costs in the underwriting process, reduce home energy consumption, and facilitate creation of energy efficiency retrofit and construction jobs (see S. 1106), S3987 [6JN]

——— revoke Fannie Mae and Freddie Mac charters, temporarily create a Mortgage Finance Agency to secure mortgages until the transition to privatization, and protect against another housing collapse (see S. 1048), S3843 [23MY]

Credit unions: extend insurance coverage to amounts held in a member account on behalf of another person (see H.R. 3468), H7050 [13NO]

Crime: increase penalties for violations of securities protections that involve targeting senior citizens (see S. 1185), S4673 [19JN]

Dept. of Agriculture: modernize conservation programs, protect long term investments, increase small and midsize farmer’s access to programs, and prioritize modern-day conservation needs (see S. 923), S3326 [9MY] (see H.R. 1890), H2533 [8MY]

——— reauthorize and improve the Rural Energy for America Program (see H.R. 1273), H1630 [19MR]

Dept. of Commerce: authorize appropriations for the SelectUSA Initiative (see S. 1608), S7615 [29OC] (see H.R. 1413), H1856 [9AP]

——— produce, with other relevant agencies, a report on enhancing the competitiveness of the U.S. in attracting foreign direct investments (see S. 1023), S3761 [22MY] (see H.R. 2052), H2802 [20MY]

Dept. of Defense: develop innovative financial products that encourage savings and wealth-creation among active servicemembers and reduce use of predatory lenders (see S. 1741), S8360 [20NO]

Dept. of HUD: allow investor participation in the National Housing Act loan rehabilitation program (see H.R. 1997), H2654 [15MY]

——— assist in stabilizing the Home Equity Conversion Mortgage program (see S. 469), S1229 [6MR]

——— provide for semiannual actuarial studies of FHA mortgage insurance program during periods that the Mutual Mortgage Insurance Fund does not meet minimum capital ratio requirements (see H.R. 264), H169 [15JA]

——— transform neighborhoods of extreme poverty into sustainable, mixed-income neighborhoods with access to economic opportunities (see S. 437), S1088 [4MR]

Dept. of the Treasury: increase seigniorage and mint and issue coins celebrating American Liberty, ‘‘The Union’’, and American values, and continue production of Presidentially-themed coins (see H.R. 2535), H4141 [27JN]

——— issue War on Debt Bonds (see H.R. 1956), H2574 [13MY]

——— prevent expansion of U.S. bank reporting requirements relative to interest on deposits paid to nonresident aliens (see H.R. 2299), H3251 [6JN]

——— provide for the purchase of paper U.S. savings bonds with tax refunds (see H.R. 3385), H6951 [30OC]

——— use a portion of civil fines collected for Bank Secrecy Act violations to make grants to community financial institutions to improve compliance with such Act (see H.R. 3700), H7687 [11DE]

Dept. of Transportation: reauthorize Projects of National and Regional Significance program to fund high-cost surface transportation projects (see S. 823), S3028 [25AP]

——— reauthorize the State Infrastructure Bank program (see S. 1553), S6960 [26SE]

Dept. of Veterans Affairs: consider resources of pension applicants recently disposed of by the applicants for less than fair market value when determining eligibility for such pensions (see S. 748), S2749 [17AP] (see H.R. 2341), H3356 [12JN]

——— improve and make permanent the loan guarantee for the purchase of residential cooperative housing units (see H.R. 2522), H4078 [26JN]

——— improve supervision of fiduciaries of veterans (see H.R. 894), H814 [28FE]

Economy: jump-start economic recovery through formation and growth of new businesses (see S. 310), S707 [13FE] (see H.R. 714), H546 [14FE]

——— prevent consideration of legislation that would tax or confiscate personal savings accounts or assets to provide financial relief for private businesses (see H. Res. 129), H1631 [19MR]

——— provide predictability and certainty in the tax law, create jobs, and encourage investment (see S. 1826), S8809 [13DE]

——— stabilize the housing and banking sectors by eliminating policies that distort markets and facilitate risky lending (see H.R. 3550), H7309 [20NO]

ERISA: modify definition of fiduciary to exclude appraisers of employee stock ownership plans (see S. 273), S589 [11FE] (see H.R. 2041), H2773 [17MY]

——— require a lifetime income disclosure (see S. 1145), S4405 [12JN] (see H.R. 2171), H2954 [23MY]

European Union: support Transatlantic Trade and Investment Partnership with the U.S. (see H. Res. 76), H596 [15FE]

FBI: provide additional resources for Federal investigations and prosecutions of crimes related to the recent financial crisis (see H.R. 131), H31 [3JA]

Federal employees: impose penalties for unauthorized disclosure of personal financial information (see H.R. 3764), H8109 [12DE]

——— provide a corporate responsibility investment option under the Thrift Savings Plan (see S. 1746), S8361 [20NO] (see H.R. 3563), H7310 [20NO]

Financial institutions: advance the ability of credit unions to promote small business growth and economic development opportunities (see S. 968), S3569 [16MY]

——— allow non-federally insured credit unions to become members of the Federal Home Loan Bank system (see H.R. 1862), H2484 [7MY]

——— allow privately insured credit unions to become members of the Federal Home Loan Bank system (see H.R. 3584), H7353 [21NO]

——— allow use of prize-linked savings accounts to encourage personal savings (see S. 1597), S7615 [29OC] (see H.R. 3374), H6901 [29OC]

——— determine appropriate risk-based capital requirements for community, mid-sized, and regional institutions (see H.R. 2547), H4142 [27JN]

——— enhance ability of community financial institutions to foster economic growth and serve their communities, boost small businesses, and increase individual savings (see S. 1349), S5907 [24JY] (see H.R. 1750), H2350 [25AP]

——— exempt community banks from the application of Basel III capital standards (see H.R. 1693), H2297 [24AP]

——— expand eligibility to the Federal Home Loan Bank System to privately-insured credit unions to facilitate more loan opportunities (see S. 1806), S8771 [12DE]

——— expand the purposes of advances and collateral available to community development financial institutions (see H.R. 3656), H7566 [5DE]

——— improve examination of depository institutions (see S. 727), S2649 [15AP] (see H.R. 1553), H2025 [15AP]

——— improve regulation of credit unions and depository institutions (see H.R. 2572), H4173 [28JN]

——— limit ability of banks to engage in certain risky activities and conflicts of interest and restore certain provisions of law to separate investment banking from commercial banking (see S. 1282), S5667 [11JY] (see H.R. 3711), H7687 [11DE]

——— make certain improvements relative to proprietary trading by banking entities (see H.R. 3701), H7687 [11DE]

——— require a quantitative impact study on cumulative effect of the International Basel III agreement on general risk-based capital requirements for determining risk-weighted assets (see S. 737), S2683 [16AP]

——— require an empirical impact study on proposed rules relative to the International Basel III agreement on general risk-based capital requirements as they apply to community banks (see S. 731), S2683 [16AP] (see H.R. 2295), H3251 [6JN]

——— require certain systemically important entities to account for financial benefits received due to the expectation that the Government will shield them from losses in the event of failure (see H.R. 2266), H3215 [5JN]

——— restore certain provisions of law to separate investment banking from commercial banking (see S. 985), S3569 [16MY] (see H.R. 129), H31 [3JA]

——— revise certain regulations governing financial assistance for swaps entities (see S. 474), S1229 [6MR] (see H.R. 992), H1318 [6MR]

——— revise certain regulations governing financial assistance for swaps entities (H.R. 992), consideration (see H. Res. 391), H6827 [28OC]

——— support and promote mutual community banks (see H.R. 1603), H2123 [17AP]

Financial literacy: provide grants to promote (see S. 829), S3028 [25AP] (see S. 1532), S6647 [19SE] (see H.R. 2920), H5342 [1AU]

——— provide incentives to encourage financial institutions and small businesses to provide continuing financial education to customers, borrowers, and employees (see H.R. 1538), H1991 [12AP]

Financial Literacy Month: designate (see S. Res. 105), S2897 [23AP]

——— support goals and ideals (see H. Res. 172), H2247 [23AP]

Financial Stability Oversight Council: repeal authority to designate certain non-bank financial institutions as systemically important financial institutions (see S. 100), S213 [23JA]

——— strengthen review authority of regulations issued by Consumer Financial Protection Bureau (see H.R. 3193), H5883 [26SE]

——— study the likely effects of the differences between the U.S. and other jurisdictions in implementing the derivatives credit valuation adjustment capital requirement (see H.R. 1341), H1822 [21MR]

Fish and fishing: allow fishermen who hold capital construction fund accounts to make a penalty-free withdrawal from such accounts without requiring reinvestment in the fishing industry (see S. 551), S1785 [13MR]

Foreign aid: prohibit assistance to countries whose governments hold more than a certain amount of U.S. Treasury securities (see H.R. 2830), H5088 [25JY]

FRS: establish a grant program in the Consumer Financial Protection Bureau to establish centers of excellence in financial literacy education for young adults and families (see H.R. 891), H814 [28FE]

——— provide additional flexibility to establish capital standards that are properly tailored to the business of insurance (see S. 1369), S5968 [25JY]

——— replace the Director of the Consumer Financial Protection Bureau with a 5-person commission (see H.R. 2402), H3687 [17JN] (see H.R. 2446), H3988 [20JN]

GAO: conduct a study on the impact of the requirement that depository institutions maintain certain reserves and Regulation D relative to exemptions from SEC registration requirements (see H.R. 3240), H6223 [3OC]

Government regulations: provide a registration exemption for private equity fund advisers (see H.R. 1105), H1394 [13MR]

——— provide a registration exemption for private equity fund advisers (H.R. 1105), consideration (see H. Res. 429), H7445 [3DE]

——— repeal certain indemnification requirements for regulatory authorities to obtain access to swap data required to be provided by swaps entities (see H.R. 742), H593 [15FE]

——— require enhanced economic analysis and justification for proposed Federal banking, housing, securities, and commodity regulations (see S. 450), S1126 [5MR]

Government-sponsored enterprises: exercise clean-up call options under securities issued by Fannie Mae or Freddie Mac and prohibit new mortgage-backed securities to contain provisions for such options (see H.R. 3754), H8108 [12DE]

Health: improve healthcare-related tax-preferred savings accounts, create a framework for portable health coverage, and reauthorize the Pre-Existing Condition Insurance Plan (see H.R. 2688), H4488 [15JY]

——— 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. 2900), H5341 [1AU]

——— national policy to provide health care and reform insurance procedures (see H.R. 3165), H5802 [20SE]

Immigration: establish employment-based immigrant visa for alien entrepreneurs who have received significant capital from investors to establish business in the U.S. (see S. 189), S400 [30JA]

——— provide for additional investment visas for aliens investing in rural areas (see H.R. 3000), H5396 [2AU]

India: welcome Prime Minister Manmohan Singh on U.S. visit and encourage progress on bilateral investments, civil nuclear cooperation, and economic reforms (see S. Res. 255), S6886 [24SE]

Infrastructure: create jobs and strengthen the economy by rebuilding infrastructure (see S. 4), S42 [22JA]

Infrastructure Financing Authority: establish (see S. 1716), S8049 [14NO]

Medicare: allow individuals to opt out of certain benefits and allow such individuals to be eligible for health savings accounts (see H.R. 3498), H7110 [14NO]

——— disregard amounts transferred from a traditional IRA to a Roth IRA in computing income for purposes of determining income-related premiums (see H.R. 3078), H5475 [10SE]

——— modify hospital requirements to qualify for the rural provider and hospital exception to physician ownership or investment prohibition in order take into account certain hospitals (see H.R. 2027), H2717 [16MY]

Members of Congress: terminate further retirement benefits, except the right to continue participating in the Thrift Savings Plan (see H.R. 423), H292 [25JA]

——— terminate further retirement benefits for Members, except the right to continue participating in the Thrift Savings Plan (see H.R. 52), H29 (see H.R. 151), H32 [3JA] (see H.R. 178), H51 [4JA]

Municipal bonds: tribute to history, anniversary of tax exemption, and important contribution to economic growth and wellbeing in States and municipalities (see H. Res. 112), H1396 [13MR]

National Credit Union Administration: clarify authority to improve credit union safety and soundness (see H.R. 719), H546 [14FE]

National Infrastructure Development Bank: establish (see H.R. 2553), H4142 [27JN]

National Save for Retirement Week: support goals and ideals (see S. Res. 222), S6377 [11SE]

NOAA: prioritize and redirect resources to a program of attainable advances in improving weather forecasting and prediction of high impact weather events (see H.R. 2413), H3758 [18JN]

Patient Protection and Affordable Care Act: repeal provisions relative to health savings accounts (see H.R. 1342), H1822 [21MR]

Pension Benefit Guaranty Corp.: guarantee qualified preretirement survivor annuities under insolvent or terminated multiemployer pension plans (see H.R. 566), H412 [6FE]

Pensions: prohibit Federal bailout of State and local government employee pension or other post-employment benefit plans and encourage reform of such plans (see H. Res. 117), H1427 [14MR]

——— protect Federal and military retirees by expanding Truth in Lending Act disclosure provisions when a Federal or military pension is used as consideration by predatory lenders (see H.R. 3310), H6767 [23OC]

——— reform funding rules for cooperative associations and small charitable employers to ensure their ability to provide pension plans to employees (see S. 1302), S5708 [16JY]

Pharmaceuticals: provide incentives for investment in research and development for new medicines and enhance access to new medicines (see S. 627), S2026 [20MR]

Public Company Accounting Oversight Board: promote transparency by making disciplinary proceedings open to the public (see S. 848), S3029 [25AP]

SBA: enhance the Small Business Investment Company Program (see S. 511), S1592 [11MR]

——— enhance the Small Business Investment Company Program and provide for a small business early-stage investment program (see S. 1285), S5667 [11JY]

——— increase limitations on leverage for multiple licenses under common control (see S. 550), S1785 [13MR] (see H.R. 1106), H1394 [13MR]

——— provide for a small business early-stage investment program (see H.R. 30), H28 [3JA]

SEC: allow publicly traded companies with a certain sized public float to change their stocks’ tick sizes to increase liquidity by incentivizing capital commitment, research coverage, and brokerage support (see H.R. 1952), H2574 [13MY]

——— change asset coverage ratio and treatment of preferred stock for, allow acquisition or holding of certain securities by, and revise rules on business development companies (see H.R. 31), H28 [3JA] (see H.R. 1800), H2392 [26AP]

——— enhance civil penalties under Federal securities laws (see S. 286), S657 [12FE]

——— prohibit mandatory pre-dispute arbitration agreements (see H.R. 2998), H5396 [2AU]

——— protect retail customers from differing standards of conduct for brokers and investment advisers and confusion from rule changes (see H.R. 2374), H3652 [14JN]

——— protect retail customers from differing standards of conduct for brokers and investment advisers and confusion from rule changes (H.R. 2374), consideration (see H. Res. 391), H6827 [28OC]

——— provide for a notice-filing registration procedure for brokers participating in the transfer of ownership of smaller companies and provide appropriate regulation of such transfers (see H.R. 2274), H3250 [6JN]

——— require all transactions of persons subject to accounting principles or standards to be shown on such persons’ balance sheet (see H.R. 3011), H5397 [2AU]

——— require certain investment advisers to pay fees to help cover the costs of inspecting and examining investment advisers (see H.R. 1627), H2157 [18AP]

——— require that repurchase-to-maturity transactions be treated as secured borrowing (see H.R. 3010), H5397 [2AU]

——— revise certain rules relative to the status of qualified prepaid tuition programs under securities laws (see H.R. 3029), H5397 [2AU]

——— set a deadline to require addition of a particular class of securities to those exempted under the Securities Act (see H.R. 701), H545 [14FE]

Securities: determine a customer’s net equity based on the customer’s last statement, prohibit certain recoveries, and change how trustees are appointed (see S. 1725), S8186 [19NO] (see H.R. 3482), H7109 [14NO]

——— make shareholder registration threshold for savings and loan holding companies the same as for bank holding companies (see S. 872), S3158 [7MY] (see H.R. 801), H596 [15FE]

——— protect investors by fostering transparency and accountability of attorneys in private securities litigation (see S. 652), S2328 [22MR]

——— protect investors in futures contracts (see H.R. 3009), H5397 [2AU]

——— protect transactions in the U.S. from enforcement of certain excise taxes imposed by foreign governments (see S. 1257), S5498 [27JN] (see H.R. 2546), H4142 [27JN]

——— provide end user exemptions for certain derivative sales (see S. 888), S3159 [7MY] (see H.R. 634), H499 [13FE]

——— provide one-time payments from the SIPC Fund for customers during a pending lawsuit by the SEC against the Securities Investor Protection Corp. (see H.R. 827), H658 [26FE]

——— revise requirements related to assets pledged by a surety (see H.R. 776), H595 [15FE]

——— waive arbitrage rules for bonds that are partially defeased and issued during a certain period (see H.R. 1197), H1427 [14MR]

Securities and Derivatives Commission: establish (see H.R. 3012), H5397 [2AU]

Securities Exchange Act: clarify provisions relative to regulation of municipal advisors (see H.R. 797), H596 [15FE]

Small business: transfer funds to the Community Development Financial Institutions Fund, improve microenterprise programs, and establish the SBA Office of Youth Entrepreneurship (see H.R. 2474), H3989 [20JN]

Social Security: ensure that trust fund receipts and disbursements are not included in a unified Federal budget and protect solvency by mandating that trust fund monies not be diverted to private accounts (see H.R. 1031), H1327 [7MR]

——— establish a procedure to safeguard the surpluses of the Social Security and Medicare Hospital Insurance Trust Funds (see H.R. 1713), H2297 [24AP]

——— establish a Social Security Surplus Protection Account in the Federal Old-Age and Survivors Insurance Trust Fund and suspend investment of such funds until certain legislation is enacted (see H.R. 370), H279 [23JA] (see H.R. 1517), H1956 [11AP]

——— protect Social Security and Medicare trust funds from the public debt ceiling (see H.R. 3161), H5801 [20SE]

——— strengthen by reforming the benefit formula and the calculation of cost-of-living adjustments and improving the long-term condition of the trust fund (see S. 567), S1853 [14MR] (see H.R. 3118), H5588 [17SE]

Social Security and Medicare Part A Investment Commission: establish (see H.R. 1517), H1956 [11AP]

Social Security Investment Commission: establish (see H.R. 370), H279 [23JA]

Stop Trading on Congressional Knowledge (STOCK) Act: modify requirements regarding online access to certain financial disclosure statements and related forms (see S. 716), S2589 [11AP]

Taxation: adjust limits on expensing of certain depreciable business assets (see S. 1298), S5708 [16JY]

——— allow a credit for contributions to a trust used to provide need-based college scholarships (see H.R. 380), H279 [23JA]

——— allow a credit for equity investments in high technology and biotechnology small business concerns developing innovative technologies that stimulate private sector job growth (see H.R. 1415), H1856 [9AP]

——— allow an income tax credit for equity investments in high technology small businesses (see H.R. 122), H31 [3JA]

——— allow certain individuals a credit against income tax for contributions to certain college savings plans (see H.R. 529), H410 [6FE]

——— allow credits for establishment of franchises with veterans (see H.R. 3725), H8107 [12DE]

——— allow credits for the purchase of franchises by veterans (see S. 1015), S3761 [22MY]

——— allow employers an income tax credit as an incentive to partner with community colleges or other educational institutions to improve workforce development and job training for students (see H.R. 1747), H2350 [25AP]

——— allow for a 3-year recovery period for all racehorses (see H.R. 2212), H2964 [24MY]

——— allow individuals a deduction for amounts contributed to disaster savings accounts to help defray costs of preparing their homes to withstand a disaster (see H.R. 3298), H6643 [16OC]

——— allow manufacturing businesses to establish tax-free manufacturing reinvestment accounts to assist them in providing for new equipment and facilities and workforce training (see S. 1651), S7829 [5NO] (see H.R. 1737), H2350 [25AP]

——— allow nontaxable employer matching contributions to section 529 college savings plans (see H.R. 2965), H5344 [1AU]

——— allow penalty-free withdrawals from Federal Thrift Savings Fund to employees furloughed as a result of the Federal budget sequestration (see H.R. 1643), H2158 [18AP]

——— allow penalty-free withdrawals from individual retirement plans for adoption expenses (see H.R. 1476), H1909 [10AP]

——— allow taxpayers to assign another taxpayer the amount of unused charitable deduction for qualified conservation contributions (see H.R. 2714), H4597 [17JY]

——— allow transfer of required minimum distributions from a retirement plan to a health savings account (see H.R. 1552), H2025 [15AP]

——— assist in recovery and development of the Virgin Islands by reducing tax imposed on distributions from certain retirement plans’ assets (see H.R. 374), H279 [23JA]

——— authorize agricultural producers to establish and contribute to tax-exempt farm risk management accounts (see H.R. 1614), H2156 [18AP]

——— clarify treatment of certain retirement plan contributions picked up by governmental employers (see H.R. 205), H52 [4JA]

——— create policyholder disaster protection funds, Catastrophe Savings Accounts, and tax credits for natural disaster mitigation expenses (see H.R. 549), H411 [6FE]

——— encourage alternative energy investments and job creation (see H.R. 1364), H1823 [21MR]

——— establish ABLE accounts to pay for qualified disability expenses of family members with disabilities (see S. 313), S708 [13FE] (see H.R. 647), H500 [13FE]

——— establish and provide for the treatment of Individual Development Accounts (see H.R. 2964), H5344 [1AU]

——— establish Small Business Start-Up Savings Accounts (see H.R. 774), H595 [15FE]

——— establish tax-preferred Small Business Start-up Savings Accounts (see H.R. 1323), H1821 [21MR]

——— exclude from gross income gain from, and allow sale or grant of conservation easements for special estate tax valuation provisions for farm and other trade or business real property (see H.R. 2713), H4597 [17JY]

——— exempt certain stock of real estate investment trusts from the tax on foreign investment in U.S. real property interests (see S. 1181), S4585 [18JN] (see H.R. 2870), H5259 [31JY]

——— expand access to Coverdell education savings accounts (see H.R. 1032), H1327 [7MR] (see H.R. 2006), H2654 [15MY]

——— expand availability of employee stock ownership plans in S corporations (see S. 742), S2684 [16AP]

——— expand availability of saver’s credit, make credit refundable, and provide Federal matching contributions into the retirement savings of the taxpayer (see H.R. 837), H659 [26FE]

——— expand Coverdell education savings accounts to allow home schooling expenses, adjust contributions for inflation, and make expansion of such accounts permanent (see S. 86), S213 [23JA]

——— 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. 2035), H2717 [16MY]

——— expand tax-free distributions from individual retirement accounts for charitable purposes (see S. 1772), S8457 [21NO]

——— extend certain expiring provisions of the Internal Revenue Code (see S. 1859), S9051 [19DE]

——— extend certain tax incentives for investment in the District of Columbia (see H.R. 2890), H5260 [31JY] (see H.R. 3272), H6343 [7OC]

——— extend exclusion from gross income of discharges of qualified principal residence indebtedness (see H.R. 2994), H5396 [2AU]

——— extend publicly traded partnership ownership structure to energy power generation projects and transportation fuels (see S. 795), S2960 [24AP] (see H.R. 1696), H2297 [24AP]

——— extend the Build America Bonds program (see H.R. 535), H411 [6FE]

——— extend the new markets tax credit and provide designated allocations for areas impacted by decline in manufacturing (see H.R. 3735), H8108 [12DE]

——— extend the standard deduction for real property taxes and adjust such deduction for inflation (see H.R. 121), H31 [3JA]

——— facilitate program-related investments by private foundations (see H.R. 2832), H5088 [25JY]

——— impose a tax on certain trading transactions (see S. 410), S1011 [28FE] (see H.R. 880), H813 [28FE]

——— improve and expand education savings accounts (see S. 1515), S6597 [18SE]

——— increase and make permanent the research credit (see H.R. 3640), H7445 [3DE]

——— increase deduction for business start-up expenditures (see H.R. 1704), H2297 [24AP]

——— increase participation in medical flexible spending arrangements (see S. 966), S3532 [15MY] (see H.R. 1634), H2157 [18AP]

——— increase tax rates for millionaires and billionaires (see H.R. 1723), H2349 [25AP]

——— increase the credit for research expenses and allow the credit to be assigned (see H.R. 120), H31 [3JA]

——— increase the rehabilitation credit for commercial buildings and provide a rehabilitation credit for principal residences (see H.R. 2042), H2773 [17MY]

——— make biomass fuel property and heating appliances eligible for the residential and commercial renewable energy investment tax credits (see S. 1007), S3760 [22MY]

——— make certain dividends and distributions paid to individuals from certain small businesses exempt from tax to the extent of the increased wages of the small business (see H.R. 815), H627 [25FE]

——— make members of health care sharing ministries eligible to establish health savings accounts (see H.R. 207), H52 [4JA]

——— make permanent certain small business tax provisions (see S. 1658), S7876 [6NO]

——— make permanent qualified school construction bonds and zone academy bonds, treat zone academy bonds as specified tax credit bonds, and modify private business contribution requirement for zone academy bonds (see S. 1523), S6597 [18SE] (see H.R. 1629), H2157 [18AP]

——— make permanent the increased deduction for business start-up expenditures (see H.R. 1621), H2157 [18AP]

——— make permanent the reduced recognition period for built-in gains for S corporations (see S. 1855), S8976 [18DE]

——— make qualified biogas property eligible for the energy credit and permit new clean renewable energy bonds to finance qualified biogas property (see H.R. 860), H701 [27FE]

——— modify investment tax credit for combined heat and power system property (see H.R. 2971), H5344 [1AU]

——— modify rules relative to loans made from a qualified employer retirement plan (see S. 606), S1950 [19MR]

——— permanently apply the new markets tax credit to redevelopment of communities impacted by realignment or closure of military installations (see H.R. 3439), H6953 [30OC]

——— permanently extend the 15-year recovery period for qualified leasehold improvement property, restaurant property, and retail improvement property (see S. 749), S2749 [17AP]

——— permanently extend the new markets tax credit (see S. 1133), S4212 [11JN]

——— permanently extend the private mortgage insurance tax deduction (see S. 688), S2501 [9AP]

——— permanently extend the tax treatment for certain Build America Bonds (see H.R. 789), H595 [15FE]

——— permit expensing of certain depreciable business assets for small businesses (see S. 1342), S5840 [23JY]

——— 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. 1675), H2246 [23AP]

——— permit medical expenses of dependents under 27 to be paid from health savings accounts (see H.R. 1140), H1396 [13MR]

——— prevent further restriction of Federal income tax deduction for interest paid on debt secured by a first or second home (see H. Con. Res. 4), H33 [3JA]

——— prevent homeowners from being forced to pay taxes on forgiven mortgage loan debt (see S. 1187), S4673 [19JN] (see H.R. 2788), H4978 [23JY]

——— promote savings through a credit for low- and middle-income taxpayers who deposit tax refunds into designated savings options (see H.R. 2917), H5342 [1AU]

——— protect employees in the building and construction industry who are participants in multiemployer plans (see S. 838), S3029 [25AP]

——— provide a credit dependent on enactment of State qualified scholarship tax credits and allowed against Federal income tax for charitable contributions to certain education investment organizations (see H.R. 422), H292 [25JA]

——— provide a permanent exclusion of all gain on certain small business stock (see H.R. 3129), H5654 [18SE]

——— provide a taxpayer bill of rights for small businesses (see S. 725), S2649 [15AP] (see H.R. 3479), H7051 [13NO]

——— provide an energy investment credit for energy storage property connected to the grid (see S. 1030), S3843 [23MY] (see H.R. 1465), H1908 [10AP]

——— provide an income tax credit for increased payroll (see S. 115), S214 [23JA]

——— provide for an investment credit relative to the production of electricity from offshore wind (see S. 401), S1011 [28FE] (see H.R. 924), H815 [28FE]

——— provide for logical flow of tax return information between partnerships, corporations, trusts, estates, and individuals and modify certain due dates and extension periods (see S. 420), S1011 [28FE] (see H.R. 901), H814 [28FE]

——— provide for S corporation reform (see H.R. 892), H814 [28FE]

——— provide for startup businesses to use a portion of the research and development credit to offset payroll taxes (see S. 193), S438 [31JA]

——— provide for the tax treatment of small business start-up savings accounts (see H.R. 2558), H4143 [27JN]

——— provide incentives for the expansion of U.S. manufacturing (see H.R. 1522), H1990 [12AP]

——— provide individual and corporate income tax relief and extend total bonus depreciation (see H.R. 2373), H3652 [14JN]

——— provide tax incentives for small businesses (see S. 1085), S3905 [3JN]

——— reduce international tax avoidance and restore a level playing field for U.S. businesses (see H.R. 1555), H2025 [15AP]

——— reduce the depreciation recovery periods for energy efficient commercial buildings (see H.R. 2598), H4174 [28JN]

——— reform public and private pension plans and preserve access to professional investment advice (see S. 1270), S5567 [9JY]

——— rename the section of the Internal Revenue Code known as the spousal individual retirement account as the Kay Bailey Hutchison Spousal IRA (see S. 1221), S5149 [25JN] (see H.R. 2289), H3250 [6JN]

——— repeal certain limitations on expensing certain property and allow taxpayers to elect shorter recovery periods for purposes of determining the deduction for depreciation (see H.R. 408), H281 [23JA]

——— repeal estate and gift taxes (see S. 1402), S6126 [31JY] (see H.R. 147), H32 [3JA] (see H.R. 177), H51 [4JA] (see H.R. 483), H342 [4FE]

——— repeal estate tax and retain stepped-up basis at death (see H.R. 782), H595 [15FE]

——— repeal tax deferral on income of controlled foreign corporations attributable to imported property (see S. 561), S1853 [14MR] (see H.R. 1086), H1356 [12MR]

——— replace the mortgage interest deduction with a nonrefundable credit for indebtedness secured by a residence (see H.R. 1213), H1547 [15MR]

——— simplify and enhance qualified retirement plans (see H.R. 2117), H2911 [22MY]

——— temporarily exclude capital gain from gross income (see H.R. 2885), H5260 [31JY]

——— treat certain population census tracts for which information is not available as low-income communities under the new markets tax credit (see H.R. 3809), H8136 [26DE]

——— waive minimum required distribution rules applicable to pension plans (see H.R. 2732), H4724 [18JY]

Transportation: provide new infrastructure funding through Federal bonding to empower States and local governments to complete significant infrastructure projects across all modes of transportation (see S. 1250), S5498 [27JN] (see H.R. 2534), H4141 [27JN]

Wall Street Reform and Consumer Protection Act: establish application process for interested parties to apply for a county to be designated as a rural area (see H.R. 2672), H4483 [11JY]

——— provide exemptions from municipal advisor registration requirements (see S. 710), S2589 [11AP]

——— repeal (see S. 20), S943 [27FE] (see H.R. 46), H29 [3JA]

——— study effect of certain provisions before issuing final rules amending Federal banking agencies’ general risk-based capital requirements (see H.R. 1221), H1547 [15MR]

Water Infrastructure Investment Trust Fund: establish (see H.R. 3582), H7353 [21NO]

Explanations

Protecting Employees and Retirees in Business Bankruptcies Act (H.R. 100), E5–E8 [3JA]

Letters

Dept. of Labor proposal to modify definition of fiduciary under ERISA: several Congressional Black Caucus and Committee on Financial Services (House) members, S5570 [9JY]

——— several Representatives, S5571 [9JY]

Financial deregulation legislation: Barbara Roper, Consumer Federation of America, H7483 [4DE]

——— Mary Jo White, SEC, H7484 [4DE]

——— William Samuel, AFL–CIO, H7482 [4DE]

Global Investment in American Jobs Act: Nancy L. McLernon, Organization for International Investment, H5413 [9SE]

——— Patrick McLean, Sanofi-aventis U.S. LLC., H5414 [9SE]

Mortgage Forgiveness Tax Relief Act: Americans for Financial Reform (organization), S8991 [19DE]

——— Gary Thomas, National Association of Realtors, S8990 [19DE]

Public Power Risk Management Act: R. Bruce Josten, U.S. Chamber of Commerce, H3308 [12JN]

——— Stephen Brobeck, Consumer Federation of America, H3308 [12JN]

Retail Investor Protection Act: Brian H. Graff, National Association of Plan-Advisors, H6859 [29OC]

——— Charles Symington, Independent Insurance Agents & Brokers of America, Inc., H6860 [29OC]

——— David J. Stertzer, Association for Advanced Life Underwriting, H6859 [29OC]

——— R. Bruce Josten, U.S. Chamber of Commerce, H6858 [29OC]

——— several Senators, H6860 [29OC]

SEC deadline to require addition of a particular class of securities to those exempted under the Securities Act: James C. Greenwood, Biotechnology Industry Organization, H2628 [15MY]

——— R. Bruce Josten, U.S. Chamber of Commerce, H2627 [15MY]

——— Terry G. Campbell, Nasdaq OMX Group, Inc., H2627 [15MY]

——— Timothy Tardibono, CONNECT (organization), H2628 [15MY]

Secure Annuities for Employees (SAFE) Retirement Act: Brian H. Graff, American Society of Pension Professionals & Actuaries, S5572 [9JY]

——— Catherine J. Weatherford, Insured Retirement Institute, S5663 [11JY]

——— Gregory J. Burrows, Principal Life Insurance Co., S5750 [17JY]

——— Grover G. Norquist, Americans for Tax Reform (organization), S5572 [9JY]

——— James J. Donelon, National Association of Insurance Commissioners, S5751 [17JY]

——— Joseph F. McKeever, Davis & Harman LLP, S5662 [11JY]

——— Kim O’Brien, National Association for Fixed Annuities, S5663 [11JY]

——— Kirk D. Johnson, National Rural Electric Cooperative Association, S5750 [17JY]

——— Lynn D. Dudley, American Benefits Council, S5571 [9JY]

——— Malott W. Nyhart, Great American Life Insurance Co., S5662 [11JY]

——— Pamela D. Everhart, Fidelity Investments (business), S5750 [17JY]

——— Paul S. Stevens, Investment Company Institute, S5663 [11JY]

——— Paula Calimafde, Small Business Council of America, S5750 [17JY]

——— Peter G. Gallanis, National Organization of Life and Health Insurance Guaranty Associations, S5751 [17JY]

——— Peter Kunkel, Transamerica Corp., S5751 [17JY]

——— Peter R. Pastre, Metropolitan Life Insurance Co., S5663 [11JY]

——— R. Bruce Josten, U.S. Chamber of Commerce, S5751 [17JY]

——— Robert O. Smith, National Association of Insurance and Financial Advisors, S5664 [11JY]

——— Scott F. Betts, National Benefit Services, LLC, S5750 [17JY]

——— W. Jeffrey Zobell, Alliance Benefit Group-Rocky Mountain (company), S5571 [9JY]

——— Walter C. Welsh, American Council of Life Insurers, S5571 [9JY]

Small Business Capital Access and Job Preservation Act: A. Heath Abshure, North American Securities Administrators Association, Inc., H7482 [4DE]

——— Americans for Financial Reform (organization), H7477 [4DE]

——— Brett Palmer, Small Business Investor Alliance, H7472 [4DE]

——— Gary LaBranche, Association for Corporate Growth, H7474 [4DE]

——— Jennell F. Lynch, National Association of Investment Companies, H7473 [4DE]

——— Jordan Lofaro, Council of Institutional Investors, H7479 [4DE]

——— Karen Kerrigan, Small Business & Entrepreneurship Council, H7473 [4DE]

——— R. Bruce Josten, U.S. Chamber of Commerce, H7473 [4DE]

——— Russ Iuculano, North American Securities Administrators Association, Inc., H7479 [4DE]

——— Steve Judge, Private Equity Growth Capital Council, H7473 [4DE]

Small Business Taxpayer Bill of Rights Act: Marc Rodriguez and Javier Palomarez, U.S. Hispanic Chamber of Commerce, S2653 [15AP]

Swaps Regulatory Improvement Act: Mark Zandi, H6921 [30OC]

Tax incentives for small businesses: Susan Eckerly, National Federation of Independent Business, S3908 [3JN]

Lists

Americans for Finanical Reform (organization) partners and affiliates, H7478 [4DE]

Groups opposed to H.R. 2374, Retail Investor Protection Act, H6865 [29OC]

Organization for International Investment members, H5413 [9SE]

Motions

Financial institutions: revise certain regulations governing financial assistance for swaps entities (H.R. 992), H6925 [30OC]

Government regulations: provide a registration exemption for private equity fund advisers (H.R. 1105), H7488 [4DE]

SEC: protect retail customers from differing standards of conduct for brokers and investment advisers and confusion from rule changes (H.R. 2374), H6870 [29OC]

Remarks in House

American Infrastructure Fund: establish to provide loans or guarantees to State or local governments for qualified infrastructure projects (H.R. 2084), H4512, H4513 [16JY]

Amtrak: capital and debt service grants funding, H5134 [30JY]

Armed Forces: improve protections for servicemembers, surviving spouses, and disabled veterans against mortgage foreclosures, H3560 [13JN], H6798, H6799 [28OC], E947 [20JN]

Bankruptcy: improve protections for employees and retirees in business bankruptcies (H.R. 100), E5 [3JA]

Business and industry: amend certain securities laws relative to treatment of emerging growth companies (H.R. 3623), E1756 [22NO]

CFTC: improve consideration of costs and benefits of regulations and orders (H.R. 1003), H2745 [17MY]

——— provide equal treatment for utility special entities using utility operations-related swaps (H.R. 1038), H3307–H3309 [12JN]

——— provide for greater regulation of high frequency trading of commodities futures and greater protection for derivatives traders and trading facilities (H.R. 2292), E817 [6JN]

——— take certain actions to reduce excessive speculation in energy markets (H.R. 785), E165 [15FE]

Corps of Engineers: Savannah Harbor Expansion Project funding, H6702 [23OC]

Democratic Party: national agenda, H1900–H1902 [10AP]

——— reinstate Rural Energy for America Program feasibility studies, H3771 [19JN]

Dept. of Commerce: produce, with other relevant agencies, a report on enhancing the competitiveness of the U.S. in attracting foreign direct investments (H.R. 2052), H5411–H5414 [9SE]

Dept. of Labor: allow regulations to prevent fraud related to pensions and other retirement savings accounts, promote investment education and advice, and require financial service providers to disclose any fees, H6870 [29OC]

——— issue fiduciary duty rule to protect access to investment education and advice and assure reasonable financial compensation to financial service providers, H6866–H6869 [29OC]

——— proposal to modify definition of fiduciary under ERISA, H6844, H6845, H6857, H6858, H6860, H6861, H6863 [29OC]

Dept. of Transportation: Capital Investment Grants funding, H5135 [30JY]

Dept. of Veterans Affairs: consider resources of pension applicants recently disposed of by the applicants for less than fair market value when determining eligibility for such pensions, H6791 [28OC]

——— improve and make permanent the loan guarantee for the purchase of residential cooperative housing units (H.R. 2522), E973 [26JN]

——— improve supervision of fiduciaries of veterans, H6803 [28OC]

Economy: impact of Government shutdown, H6646 [22OC], H6688 [23OC]

——— national objectives priority assignments, H1343–H1345 [12MR]

——— spur economic growth and create jobs, H516 [14FE]

Energy and water development: importance of infrastructure investment, H4240 [9JY], H4603 [18JY]

Financial institutions: allow bank regulators to prevent speculation and manipulation in the commodity markets, particularly oil and biofuel prices, H6926 [30OC]

——— restore certain provisions of law to separate investment banking from commercial banking (H.R. 129), H4861 [23JY], H5595 [18SE], H6683 [23OC]

——— revise certain regulations governing financial assistance for swaps entities (H.R. 992), H6758 [23OC], H6916–H6928 [30OC]

——— revise certain regulations governing financial assistance for swaps entities (H.R. 992), consideration (H. Res. 391), H6841–H6850 [29OC]

——— revise certain regulations governing financial assistance for swaps entities (H.R. 992), motion to recommit, H6926 [30OC]

Financial literacy: require financial literacy and economic education counseling for student borrowers, H2935 [23MY]

Financial Literacy Month: support goals and ideals (H. Res. 172), E570 [26AP]

Financial Stability Oversight Council: study the likely effects of the differences between the U.S. and other jurisdictions in implementing the derivatives credit valuation adjustment capital requirement (H.R. 1341), H4181, H4182 [8JY], E356 [21MR]

Government regulations: provide a registration exemption for private equity fund advisers (H.R. 1105), H7470–H7491 [4DE]

——— provide a registration exemption for private equity fund advisers (H.R. 1105), consideration (H. Res. 429), H7461–H7470 [4DE]

——— provide a registration exemption for private equity fund advisers (H.R. 1105), motion to recommit, H7488, H7489 [4DE]

——— repeal certain indemnification requirements for regulatory authorities to obtain access to swap data required to be provided by swaps entities (H.R. 742), H3304–H3307 [12JN]

——— restrict eligibility of investment funds to those that do not own a controlling interest in companies that outsource American jobs, H7488, H7489 [4DE]

Health: make health care expenses tax deductible, reform health savings accounts, improve Medicare flexibility, reform emergency treatment practices, and allow interstate purchase of insurance, H2675 [16MY]

Medicare: allow individuals to opt out of certain benefits and allow such individuals to be eligible for health savings accounts (H.R. 3498), H7404 [3DE]

Members of Congress: terminate further retirement benefits, except the right to continue participating in the Thrift Savings Plan, H225 [23JA]

Motor vehicles: provide incentives for the purchase of electric vehicles and increase investment in advanced vehicle technology, development, and manufacturing, H1962 [12AP]

National Infrastructure Bank: establish, H6667 [22OC]

National Retirement Planning Week: observance, E422 [11AP], E448 [12AP]

Patient Protection and Affordable Care Act: impact on tax burden, H822 [4MR], H1336 [12MR]

Pension Benefit Guaranty Corp.: guarantee qualified preretirement survivor annuities under insolvent or terminated multiemployer pension plans (H.R. 566), E105 [6FE]

Political ethics: require disclosure of political intelligence activities and enhance prosecution of public corruption, H2726 [17MY]

Power resources: encourage investment in smart grid technologies, H2492 [8MY]

SEC: communications with Dept. of Labor relative to monitoring standards of conduct for brokers and investment advisers, H6861 [29OC]

——— ensure that the Public Company Accounting Oversight Board, Municipal Securities Rulemaking Board, and other national securites associations comply with the same cost-benefit analyses as the SEC, H2744, H2745 [17MY]

——— proposed rules to permit companies to offer and sell securities through crowdfunding, H6909 [30OC]

——— protect retail customers from differing standards of conduct for brokers and investment advisers and confusion from rule changes (H.R. 2374), H6758 [23OC], H6855–H6872 [29OC], E1602 [30OC]

——— protect retail customers from differing standards of conduct for brokers and investment advisers and confusion from rule changes (H.R. 2374), consideration (H. Res. 391), H6841–H6850 [29OC]

——— protect retail customers from differing standards of conduct for brokers and investment advisers and confusion from rule changes (H.R. 2374), motion to recommit, H6870 [29OC]

——— require registration for private equity fund advisers, H7486, H7487 [4DE]

——— set a deadline to require addition of a particular class of securities to those exempted under the Securities Act (H.R. 701), H2627–H2629 [15MY]

Securities: provide end user exemptions for certain derivative sales (H.R. 634), H3301–H3304 [12JN]

Stop Trading on Congressional Knowledge (STOCK) Act: modify requirements regarding online access to certain financial disclosure statements and related forms (S. 716), H1978 [12AP]

Taiwan: solidify a bilateral investment agreement with the U.S., E1401 [30SE], E1433, E1438 [4OC], E1454 [8OC], E1466 [9OC], E1501 [11OC]

Taxation: allow employers an income tax credit as an incentive to partner with community colleges or other educational institutions to improve workforce development and job training for students (H.R. 1747), H2328 [25AP]

——— capital gains and dividends, H1668, H1669 [20MR]

——— establish ABLE accounts to pay for qualified disability expenses of family members with disabilities (H.R. 647), H5077 [25JY]

——— establish Small Business Start-Up Savings Accounts (H.R. 774), H2240 [23AP]

——— expand access to Coverdell education savings accounts (H.R. 2006), H3103 [5JN]

——— extend Bush administration tax cuts, provide alternative minimum tax relief, and extend increased expensing limitations, E17 [4JA], E21 [14JA]

——— extend certain tax incentives for investment in the District of Columbia (H.R. 2890), E1173 [31JY]

——— extend certain tax incentives for investment in the District of Columbia (H.R. 3272), E1446 [7OC]

——— extend the Build America Bonds program (H.R. 535), H2270–H2272 [24AP]

——— make permanent the increased deduction for business start-up expenditures (H.R. 1621), H2148 [18AP]

——— permanently extend the new markets tax credit, H7404 [3DE]

——— permanently extend the research and development credit, H7676 [11DE]

——— provide an energy investment credit for energy storage property connected to the grid (H.R. 1465), E1821 [10DE]

——— provide individual and corporate income tax relief and extend total bonus depreciation (H.R. 2373), H3594 [14JN]

——— rename the section of the Internal Revenue Code known as the spousal individual retirement account as the Kay Bailey Hutchison Spousal IRA (H.R. 2289), H4006–H4008 [25JN]

——— simplify and enhance qualified retirement plans (H.R. 2117), E732 [23MY]

Transportation: importance of infrastructure investment, H155–H160 [15JA], H463 [13FE], H1345–H1347 [12MR], H1573, H1627 [19MR], H1642, H1707 [20MR], H2233–H2235 [23AP], H2474, H2475 [7MY], H3025, H3091–H3093 [4JN], H3257, H3275–H3277 [11JN], H4253 [9JY], H4511–H4516 [16JY], H4859, H4860 [23JY], H5179 [31JY], H5271 [1AU], H5578–H5580 [17SE], H6066 [1OC], H6345 [8OC], H6666 [22OC], H6982 [12NO], H7397, H7430–H7433 [3DE], H7457 [4DE], H7624 [10DE]

Wall Street Reform and Consumer Protection Act: study effect of certain provisions before issuing final rules amending Federal banking agencies’ general risk-based capital requirements (H.R. 1221), E310 [15MR]

Water Infrastructure Investment Trust Fund: establish (H.R. 3582), E1738 [21NO]

Remarks in Senate

Armed Forces: restore full working-age military retiree cost-of-living adjustment by closing tax loopholes for offshore corporations (S. 1844), S8946, S8948, S8949, S8964 [18DE], S9010 [19DE]

Business and industry: require all foreign and domestic companies registered with the SEC to report annually on amounts paid to each country for access to oil, gas, and minerals, S5598 [10JY]

Centers for Medicare & Medicaid Services: increase ability to safeguard nonpublic information that can impact financial markets, S2441 [8AP]

CFTC: investigate manipulation of fuel prices, S3638 [21MY]

——— take certain actions to reduce excessive speculation in energy markets, S3638 [21MY]

Congressional Budget Act: amend relative to the scoring of preventive health savings (S. 1422), S6215 [1AU]

Credit: provide secondary mortgage reform by establishing the Federal Mortgage Insurance Corp., abolishing the Federal Housing Finance Agency, and phasing out housing Government-sponsored enterprises (S. 1217), S5612–S5614 [10JY]

Dept. of HUD: establish demonstration program to use private capital to retrofit and install energy efficiency measures at multifamily residential units, S6365, S6366 [11SE]

——— transform neighborhoods of extreme poverty into sustainable, mixed-income neighborhoods with access to economic opportunities (S. 437), S2854 [22AP]

Economy: address retirement savings crisis, S8084–S8086 [18NO]

——— analysis of causes and potential remedies of current economic conditions and the deficit, S2082 [21MR]

——— impact of Government shutdown, S7844 [6NO]

——— jump-start economic recovery through formation and growth of new businesses, S204 [23JA]

——— jump-start economic recovery through formation and growth of new businesses (S. 310), S3748 [22MY], S5602 [10JY], S5991–S5993 [29JY]

——— national objectives priority assignments, S7603 [29OC]

——— reform the financial regulatory system of the U.S., S994–S996 [28FE]

——— spur economic growth and create jobs, S7990 [13NO]

Employee Benefit Research Institute: anniversary, S7997 [13NO]

Financial institutions: ensure financial institutions are held liable for criminal activity regardless of size, S2299 [22MR]

——— federally insured holding companies control of powerplants, warehouses, and oil refineries, S5830 [23JY]

——— provide for a safe, accountable, fair, and efficient banking system, S5662 [11JY]

——— reform the way initial credit ratings are assigned, S2441–S2443 [8AP], S5927–S5929 [25JY]

Financial Literacy Month: designate (S. Res. 105), S2904 [23AP]

Foreign trade: promote exports, S2305, S2306 [22MR]

FRS: replace the Director of the Consumer Financial Protection Bureau with a 5-person commission, S5702 [16JY]

Government regulations: require enhanced economic analysis and justification for proposed Federal banking, housing, securities, and commodity regulations (S. 450), S5955 [25JY]

Health: improve healthcare-related tax-preferred savings accounts, create a framework for portable health coverage, and reauthorize the Pre-Existing Condition Insurance Plan (H.R. 2688), S5851 [24JY]

Immigration: establish employment-based immigrant visa for alien entrepreneurs who have received significant capital from investors to establish business in the U.S. (S. 189), S405 [30JA]

——— establish employment-based immigrant visa for alien entrepreneurs who have received significant capital from investors to establish businesses in the U.S., S5119 [25JN]

India: welcome Prime Minister Manmohan Singh on U.S. visit and encourage progress on bilateral investments, civil nuclear cooperation, and economic reforms (S. Res. 255), S6901 [24SE]

Lew, Jacob J.: suitability to be Sec. of the Treasury relative to actions and compensation as a top executive of Citigroup Inc., S894 [27FE]

Millennium Challenge Corp.: approval of compact with El Salvador, S6437 [12SE], S6588 [18SE]

National Save for Retirement Week: support goals and ideals (S. Res. 222), S6395 [11SE]

Pension Benefit Guaranty Corp.: increase premiums paid by employers to guarantee pension benefits, S8877, S8878 [17DE]

Public Company Accounting Oversight Board: promote transparency by making disciplinary proceedings open to the public (S. 848), S3041 [25AP]

SBA: enhance the Small Business Investment Company Program (S. 511), S1594 [11MR]

SEC: enhance civil penalties under Federal securities laws (S. 286), S660 [12FE]

Securities: provide end user exemptions for certain derivative sales (S. 888), S3213 [7MY], S3215 [8MY]

Social Security: strengthen by reforming the benefit formula and the calculation of cost-of-living adjustments and improving the long-term condition of the trust fund (S. 567), S7865 [6NO]

Stop Trading on Congressional Knowledge (STOCK) Act: modify requirements regarding online access to certain financial disclosure statements and related forms (S. 716), S2583 [11AP]

Taxation: allow manufacturing businesses to establish tax-free manufacturing reinvestment accounts to assist them in providing for new equipment and facilities and workforce training (S. 1651), S7817 [5NO]

——— extend certain expiring provisions of the Internal Revenue Code (S. 1859), S8988–S8993, S9069 [19DE], S9115 [20DE]

——— extend certain expiring provisions of the Internal Revenue Code (S. 1859), unanimous-consent request, S8987 [19DE]

——— extend deduction on tax-free distributions from individual retirement accounts for charitable purposes, S8992 [19DE]

——— extend exclusion from gross income of discharges of qualified principal residence indebtedness, S8990 [19DE]

——— extend publicly traded partnership ownership structure to energy power generation projects and transportation fuels, S6437 [12SE]

——— extend publicly traded partnership ownership structure to energy power generation projects and transportation fuels (S. 795), S2827 [22AP], S3014–S3016 [25AP], S7855 [6NO]

——— extend the new markets tax credit, S8992 [19DE]

——— impact of closure of corporate jet depreciation loophole, S991 [28FE]

——— increase participation in medical flexible spending arrangements (S. 966), S3533 [15MY]

——— make biomass fuel property and heating appliances eligible for the residential and commercial renewable energy investment tax credits (S. 1007), S3763 [22MY]

——— prevent homeowners from being forced to pay taxes on forgiven mortgage loan debt (S. 1187), S8990, S8991 [19DE]

——— provide a taxpayer bill of rights for small businesses (S. 725), S2651 [15AP]

——— provide an energy investment credit for energy storage property connected to the grid (S. 1030), S3847 [23MY]

——— provide for startup businesses to use a portion of the research and development credit to offset payroll taxes (S. 193), S439 [31JA], S736 [14FE], S7656, S7657 [30OC], S7855 [6NO]

——— provide tax incentives for small businesses (S. 1085), S3908 [3JN]

——— reduce the Federal budget deficit by reforming tax code and eliminating tax loopholes and fuel subsidies, S397 [30JA]

——— reform international tax system, S2586 [11AP]

——— reform public and private pension plans and preserve access to professional investment advice (S. 1270), S5569, S5572 [9JY], S5750, S5751 [17JY]

——— rename the section of the Internal Revenue Code known as the spousal individual retirement account as the Kay Bailey Hutchison Spousal IRA (H.R. 2289), S5672 [11JY]

——— repeal estate and gift taxes (S. 1402), S6129 [31JY]

——— repeal estate tax, S2087, S2088 [21MR], S2286 [22MR]

——— repeal estate tax provided action would not result in an increase in the deficit, S2285, S2286 [22MR]

Reports filed

Business Risk Mitigation and Price Stabilization Act: Committee on Agriculture (House) (H.R. 634) (H. Rept. 113–105), H3355 [12JN]

——— Committee on Financial Services (House) (H.R. 634) (H. Rept. 113–105), H3355 [12JN]

Consideration of H.R. 992, Swaps Regulatory Improvement Act: Committee on Rules (House) (H. Res. 391) (H. Rept. 113–253), H6827 [28OC]

Consideration of H.R. 2374, Retail Investor Protection Act: Committee on Rules (House) (H. Res. 391) (H. Rept. 113–253), H6827 [28OC]

Consideration of H.R. 3309, Innovation Act and H.R. 1105, Small Business Capital Access and Job Preservation Act: Committee on Rules (House) (H. Res. 429) (H. Rept. 113–283), H7445 [3DE]

Cooperative and Small Employer Charity Pension Flexibility Act: Committee on Health, Education, Labor, and Pensions (Senate) (S. 1302), S7673 [30OC]

Expanding Access to Capital for Entrepreneurial Leaders (EXCEL) Act: Committee on Small Business and Entrepreneurship (Senate) (S. 511) (S. Rept. 113–90), S6327 [10SE]

Financial Competitive Act: Committee on Financial Services (House) (H.R. 1341) (H. Rept. 113–134), H4173 [28JN]

Public Power Risk Management Act: Committee on Agriculture (House) (H.R. 1038) (H. Rept. 113–107), H3355 [12JN]

Retail Investor Protection Act: Committee on Financial Services (House) (H.R. 2374) (H. Rept. 113–228), H5832 [25SE], H6051 [30SE]

SEC Deadline To Require Addition of a Particular Class of Securities to Those Exempted Under the Securities Act: Committee on Financial Services (House) (H.R. 701) (H. Rept. 113–58), H2653 [15MY]

Small Business Capital Access and Job Preservation Act: Committee on Financial Services (House) (H.R. 1105) (H. Rept. 113–276), H7364 [22NO]

Swap Data Repository and Clearinghouse Indemnification Correction Act: Committee on Agriculture (House) (H.R. 742) (H. Rept. 113–106), H3355 [12JN]

——— Committee on Financial Services (House) (H.R. 742) (H. Rept. 113–106), H3355 [12JN]

Swaps Regulatory Improvement Act: Committee on Agriculture (House) (H.R. 992) (H. Rept. 113–229), H5832 [25SE]

——— Committee on Financial Services (House) (H.R. 992) (H. Rept. 113–229), H5832 [25SE]

Statements

Legislative Proposals To Relieve the Red Tape Burden on Investors and Job Creators: Anne Simpson, California Public Employees’ Retirement System, H7481 [4DE]

Repeal Prohibition on Any Federal Bailout of Swap Dealers or Participants: Several Representatives (112th Congress), H6921 [30OC]

Retail Investor Protection Act: Executive Office of the President, H6860, H6865 [29OC]

Small Business Capital Access and Job Preservation Act: Executive Office of the President, H7479 [4DE]

Texts of

H. Res. 391, consideration of H.R. 992, Swaps Regulatory Improvement Act, H.R.2374, Retail Investor Protection Act, and H.J. Res. 99, disapprove President’s exercise of authority to suspend the debt ceiling, H6841 [29OC]

H. Res. 429, consideration of H.R. 3309, Innovation Act and H.R. 1105, Small Business Capital Access and Job Preservation Act, H7461 [4DE]

H.R. 634, Business Risk Mitigation and Price Stabilization Act, H3301 [12JN]

H.R. 701, SEC deadline to require addition of a particular class of securities to those exempted under the Securities Act, H2627 [15MY]

H.R. 742, Swap Data Repository and Clearinghouse Indemnification Correction Act, H3304 [12JN]

H.R. 992, Swaps Regulatory Improvement Act, H6916 [30OC]

H.R. 1038, Public Power Risk Management Act, H3307 [12JN]

H.R. 1105, Small Business Capital Access and Job Preservation Act, H7470 [4DE]

H.R. 1341, Financial Competitive Act, H4181 [8JY]

H.R. 2052, Global Investment in American Jobs Act, H5411 [9SE]

H.R. 2289, rename the section of the Internal Revenue Code known as the spousal individual retirement account as the Kay Bailey Hutchison Spousal IRA, H4006 [25JN]

H.R. 2374, Retail Investor Protection Act, H6855 [29OC]

S. 4, Rebuild America Act, S44 [22JA]

S. 551, Capital Construction Fund Penalty Relief Act, S1788 [13MR]

S. 652, Securities Litigation Attorney Accountability and Transparency Act, S2334 [22MR]

S. 716, modify Stop Trading on Congressional Knowledge (STOCK) Act requirements regarding online access to certain financial disclosure statements and related forms, S2584, S2593 [11AP], H1979 [12AP]

S. 725, Small Business Taxpayer Bill of Rights Act, S2651–S2653 [15AP]

S. 1030, Storage Technology for Renewable and Green Energy (STORAGE) Act, S3848 [23MY]

S. 1402, Death Tax Repeal Act, S6129 [31JY]

S. 1608, Dept. of Commerce appropriations for the SelectUSA Initiative, S7633 [29OC]

S. 1859, Tax Extenders Act, S9054–S9058 [19DE]

S. Res. 10, suspend aid, cooperate with U.S. officials, transfer seized assets, make contributions to victims, and condition international loans to Antigua and Barbuda relative to Stanford Financial Group fraud, S225 [23JA]

S. Res. 105, Financial Literacy Month, S2901 [23AP]

S. Res. 222, support goals and ideals of National Save for Retirement Week, S6380 [11SE]

S. Res. 255, welcome Indian Prime Minister Manmohan Singh on U.S. visit and encourage progress on bilateral investments, civil nuclear cooperation, and economic reforms with India, S6892 [24SE]

S. Res. 300, Committee on Homeland Security and Governmental Affairs (Senate) Permanent Subcommittee on Investigations release of records on JP Morgan Chase & Co., ‘‘whale trades’’ and risks and abuses of derivatives, S8197 [19NO]