TAXATION

Addresses

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

Amendments

Budget: limit sequestration by replacing certain spending cuts and eliminating tax loopholes (S. 388), S1053 [28FE]

Business and industry: empower States to require online retailers to collect and remit State sales and use taxes (S. 743), S2903 [23AP], S2926, S2928, S2971, S2972, S2973, S2974, S2975, S2977, S2978 [24AP], S3051, S3052, S3053, S3055, S3056, S3057, S3058 [25AP]

Dept. of the Treasury: prohibit from enforcing health care reform (H.R. 2009), consideration (H. Res. 322), H5284 [1AU]

Health Care and Education Reconciliation Act: repeal health-care related provisions (H.R. 45), consideration (H. Res. 215), H2679 [16MY]

Immigration: reform (S. 744), S4093, S4195, S4197, S4217, S4218, S4219, S4225, S4226, S4228, S4229, S4230, S4231 [11JN], S4411, S4412, S4413, S4414, S4415, S4416, S4429, S4430, S4431 [12JN], S4441, S4450, S4484, S4485, S4486, S4487, S4488, S4489, S4490, S4492 [13JN], S4524, S4525, S4526, S4527, S4529, S4530, S4532 [17JN], S4592, S4593, S4594, S4596, S4597, S4615, S4616, S4617, S4618, S4619 [18JN], S4628, S4631, S4635, S4644, S4653, S4656, S4659, S4678, S4679, S4680, S4681, S4682, S4683, S4684, S4685, S4686, S4687, S4688, S4689, S4690, S4691, S4692, S4693, S4706, S4707, S4708, S4709, S4710, S4711, S4712, S4713, S4714, S4715 [19JN], S4755, S4799, S4800, S4801, S4802, S4803, S4804, S4805, S4820, S4821, S4822, S4823, S4824, S4825, S4826, S4827, S4828, S4829, S4830, S4832, S4833, S4834, S4835, S4836, S4837, S4838, S4841, S4842, S4843, S4844, S4845 [20JN], S4860, S4976, S4977, S4985 [21JN], S5030, S5031, S5033, S5034, S5036, S5037, S5045, S5046, S5047, S5048, S5050, S5051, S5052, S5053, S5054, S5055, S5056, S5075, S5076, S5077, S5078, S5079, S5080, S5081, S5082, S5083, S5084, S5092, S5093, S5094, S5095, S5096, S5097 [24JN], S5152, S5160, S5162, S5163, S5164, S5165, S5166, S5167, S5168, S5186, S5187, S5188, S5189, S5190, S5191, S5192, S5193, S5194, S5196, S5197, S5198, S5200 [25JN], S5275, S5284, S5292, S5300, S5301 [26JN]

Patient Protection and Affordable Care Act: delay implementation of the employer health insurance mandate (H.R. 2667), consideration (H. Res. 300), H4543 [17JY]

——— delay implementation of the individual health insurance mandate (H.R. 2668), consideration (H. Res. 300), H4543 [17JY]

——— repeal (H.R. 45), consideration (H. Res. 215), H2679 [16MY]

Articles and editorials

Congress Must Level Playing Field on Internet Sales Taxes, S3080 [6MY]

Congress Should Extend the Sales-Tax Deduction, S8989 [19DE]

Erick Erickson Is Wrong. . . and Here’s Why, S2100 [21MR]

Evidence Shows Immigrants Come To Work, Not To Collect Welfare, S4454 [13JN]

Fair Trade for Entitlement Reform Includes Increased Revenue, S7609 [29OC]

Fairness on Sales Taxes, S3080 [6MY]

$4.6 Trillion Opportunity—Immigration Reform Will Impove Social Security’s Finances, S4500 [17JN]

Health Plan Cost for New Yorkers Set To Fall 50%, H4537 [17JY]

Health Reform Without a Mandate—Lessons From Washington State, H4558 [17JY]

Inquiry Into IRS Investigations of Churches Is Sought, S3403 [14MY]

IRS Ends 2-Year Probe of NAACP’s Tax Status—Leader’s Criticism of Bush in 2004 Did Not Violate Law, Agency Decides, S3403 [14MY]

John Boehner Must Act on Immigration Now, H7269 [20NO]

Keep the State Tax Deductions, S1277 [11MR]

Larger Spending Cuts Would Help the Economy, S1242 [7MR]

Let ObamaCare Collapse, H5932 [28SE]

Mitch McConnell’s Claim That the Democrats Plan a $1.5 Trillion Tax Hike, S2009 [20MR]

ObamaCare’s Troubles Are Only Beginning—Be Prepared for Eligibility, Payment and Information Protection Debacles—And Longer Waits for Care, S8980 [18DE]

Poor Immigrants Use Public Benefits at a Lower Rate Than Poor Native-Born Citizens, S4453 [13JN]

Second Wave of Health Plan Cancellations Looms, S8980 [18DE]

Tax Internet Sales, Stimulate Growth, S2821 [22AP]

Tennessee Voices—Health Care Law Must Be Delayed, S6861 [24SE]

Texas Growth Machine, S665 [13FE]

There’s a Reason This Is Called the Marketplace Fairness Act, S3080 [6MY]

Under ACA, Employer Mandate Could Mean Fewer Jobs, S1108 [5MR]

What’s Fair for Business, S3081 [6MY]

Bills and resolutions

Abortion: prohibit Federal funding of abortions (see S. 142), S284 [24JA]

——— prohibit taxpayer funded abortions (see S. 946), S3430 [14MY] (see H.R. 7), H2602 [14MY]

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

Advertising: deny any deduction for direct-to-consumer advertisements of prescription drugs (see H.R. 923), H815 [28FE]

——— deny any deduction for marketing directed at children to promote consumption of food of poor nutritional quality (see H.R. 2831), H5088 [25JY]

Afghanistan: condition U.S. assistance on bilateral agreement exempting work performed by U.S. contractors from taxation by Afghanistan (see H.R. 2008), H2654 [15MY]

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

——— establish dairy farm savings accounts (see S. 493), S1269 [7MR]

——— expand the types of livestock for which bonus depreciation is available (see S. 494), S1269 [7MR]

——— provide for deductibility of charitable contributions to agricultural research organizations (see S. 1280), S5667 [11JY] (see H.R. 2671), H4482 [11JY]

Alcoholic beverages: exempt aging process of distilled spirits from the production period for purposes of capitalization of interest costs (see S. 1457), S6207 [1AU]

——— exempt the natural aging process in the determination of the production period for distilled spirits (see H.R. 2312), H3287 [11JN]

——— modify taxation of hard cider (see H.R. 2921), H5342 [1AU]

——— modify the types of wines taxed as hard cider (see S. 1531), S6647 [19SE]

——— reduce excise tax rate on beer produced domestically by certain qualifying producers (see S. 917), S3326 [9MY] (see H.R. 494), H370 [5FE]

——— reduce rate on distilled spirits produced by small producers (see H.R. 1806), H2392 [26AP]

——— reduce tax on beer (see S. 958), S3531 [15MY] (see H.R. 1918), H2567 [9MY]

American Opportunity Tax Credit: extend and modify (see S. 835), S3029 [25AP] (see H.R. 1738), H2350 [25AP] (see H.R. 3476), H7051 [13NO]

Animals: reduce the holding period used to determine whether horses qualify as certain assets (see H.R. 998), H1318 [6MR]

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 (see S. 759), S2797 [18AP] (see H.R. 1620), H2157 [18AP]

——— allow the work opportunity credit for hiring veterans or Ready Reserve or National Guard members, make such credit permanent, and expand and make permanent the employer wage credit for active duty members (see H.R. 3649), H7507 [4DE]

——— allow the work opportunity credit to small businesses which hire members of the Ready Reserve or National Guard (see S. 1591), S7574 [28OC] (see H.R. 3648), H7507 [4DE]

——— extend employer wage credit for activated military reservists (see H.R. 3759), H8108 [12DE]

——— 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]

——— restore full working-age military retiree cost-of-living adjustment by requiring inclusion of Social Security numbers as a condition of claiming the refundable portion of the child tax credit (see S. 1869), S9051 [19DE] (see H.R. 3788), H8124 [19DE]

Arts and humanities: allow deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (see H.R. 2482), H4037 [25JN]

——— 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. 3242), H6223 [3OC]

Bankruptcy: clarify rule allowing discharge as a nonpriority claim of governmental claims arising from disposition of farm assets (see S. 1427), S6206 [1AU]

Budget: alleviate the sequester through offsets from restricting use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation (see H.R. 3666), H7566 [5DE]

——— constitutional amendment to require balanced (see S.J. Res. 1), S43 [22JA] (see S.J. Res. 7), S708 [13FE] (see S.J. Res. 20), S5667 [11JY] (see H.J. Res. 1, 2, 5), H32 (see H.J. Res. 6, 11), H33 [3JA] (see H.J. Res. 24), H413 [6FE] (see H.J. Res. 38), H1992 [12AP] (see H.J. Res. 49), H3653 [14JN]

——— constitutional amendment to require balanced budget and greater accountability in the enactment of tax legislation (see H.J. Res. 18), H177 [18JA]

——— limit sequestration by replacing certain spending cuts and eliminating tax loopholes (see S. 388), S871 [26FE]

——— provide for supplemental estimates of certain revenue bills or joint resolutions that incorporate the macroeconomic effects of that measure (see H.R. 1475), H1909 [10AP]

——— reduce deficit (see H.R. 3146), H5766 [19SE]

——— reduce the deficit and protect important programs by ending tax loopholes (see S. 268), S589 [11FE]

——— replace the sequester by eliminating tax loopholes (see S. 277, 278), S590 [11FE]

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

——— allow a credit against tax for qualified manufacturing facility construction costs (see H.R. 616), H454 [12FE]

——— allow employers a credit against income tax as an incentive to partner with educational institutions to provide skills training for students (see H.R. 1271), H1630 [19MR]

——— 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]

——— apply payroll taxes to remuneration up to the contribution and benefit base and to remuneration in excess of certain amounts (see S. 500), S1269 [7MR] (see H.R. 1029), H1327 [7MR]

——— clarify the employment tax treatment and reporting of wages paid by professional employer organizations (see S. 479), S1229 [6MR] (see H.R. 3581), H7353 [21NO]

——— deny tax deductions for corporate regulatory violations (see S. 1654), S7829 [5NO]

——— develop and recruit new, high-value jobs to the U.S. and encourage the repatriation of jobs that have been off-shored to other countries (see S. 1615), S7673 [30OC]

——— disallow deduction for income attributable to domestic oil and gas production activities of major integrated oil companies (see H.R. 1426), H1856 [9AP]

——— empower States to require online retailers to collect and remit State sales and use taxes (see S. 336), S772 [14FE] (see S. 743), S2684 [16AP] (see H.R. 684), H544 [14FE]

——— encourage domestic insourcing and discourage foreign outsourcing (see H.R. 851), H700 [27FE]

——— end deferral of foreign source income of U.S. companies, close certain foreign tax credit loopholes, prevent U.S. tax avoidance, and eliminate tax loopholes for big oil companies (see S. 250), S519 [7FE]

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

——— expand denial of deduction for certain excessive employee remuneration (see S. 1476), S6208 [1AU]

——— extend payroll tax reduction (see H.R. 516), H370 [5FE]

——— 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]

——— increase exclusion for employer-provided dependent care assistance (see S. 1713), S8049 [14NO] (see H.R. 3497), H7110 [14NO]

——— jointly address corporate and pass-through entity tax reform in a fiscally responsible manner and reduce rate differences between such entities while maintaining adequate forms of organization (see H. Res. 359), H5833 [25SE]

——— limit deductibility of excessive rates of executive compensation (see H.R. 199), H52 [4JA]

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

——— prevent U.S. tax avoidance on foreign income by corporations (see H.R. 694), H545 [14FE]

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

——— provide for employment tax treatment of professional service businesses (see H.R. 348), H222 [22JA]

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

——— 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 market-based manufacturing incentives (see H.R. 615), H454 [12FE]

——— provide the work opportunity credit for hiring long-term unemployed workers (see H.R. 3726), H8107 [12DE]

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

——— reduce the tax rate on domestic manufacturing income (see H.R. 2940), H5343 [1AU]

——— 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 fossil fuel subsidies for large oil companies (see S. 307), S707 [13FE] (see H.R. 609), H454 [12FE]

——— require responsible parties to pay full cost of offshore oil spills (see S. 827), S3028 [25AP]

——— restrict use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation (see S. 1533), S6647 [19SE] (see H.R. 1554), H2025 [15AP]

——— terminate certain energy tax subsidies and lower the corporate income tax rate (see H.R. 259), H168 [15JA] (see H.R. 1569), H2025 [15AP]

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]

Cargo transportation: establish a Maritime Goods Movement User Fee and provide grants for international maritime cargo improvements (see S. 1509), S6518 [17SE]

Charitable contributions: treat contributions made by an individual after the close of the taxable year, but before the tax return due date, as made in such taxable year (see H.R. 3134), H5765 [19SE]

Charities: remove deduction for charitable contributions from overall limitation on itemized deductions (see H.R. 1479), H1909 [10AP]

——— treat payments by charitable organizations to certain firefighters as exempt payments (see S. 1115), S4021 [7JN] (see S. 1689), S8000 [13NO] (see H.R. 2275), H3250 [6JN] (see H.R. 3458), H6997 [12NO]

Chemicals: provide a credit for production of renewable chemicals (see S. 1267), S5499 [27JN] (see H.R. 3084), H5546 [12SE]

Children and youth: assist in the support of children living in poverty by allowing a refundable credit to grandparents of those children for the purchase household items for the benefit of those children (see H.R. 2051), H2774 [17MY]

——— clarify eligibility for the child tax credit (see S. 91), S213 [23JA] (see H.R. 2778), H4856 [22JY]

——— exclude from gross income certain State foster care program payments made to the biological parents of disabled children (see H.R. 286), H170 [15JA]

——— increase child care credit and credit for establishing workplace child care and provide incentives for students to earn child care-related degrees and to work in child care facilities (see S. 56), S43 [22JA] (see H.R. 3101), H5546 [12SE]

——— require individuals to include their Social Security numbers on the income tax return as a condition of claiming the refundable portion of the child tax credit (see H.R. 556), H411 [6FE]

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. 2396), H3687 [17JN]

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

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

——— provide collegiate housing and infrastructure grants (see S. 654), S2328 [22MR] (see H.R. 1449), H1857 [9AP]

Commission on Americans Living Abroad: establish (see H.R. 597), H431 [8FE]

Committee on Homeland Security and Governmental Affairs (Senate): authorize release of Permanent Subcommittee on Investigations records on offshore profit shifting and the U.S. Tax Code (see S. Res. 62), S944 [27FE]

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

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

——— provide funding through bonding or Neighborhood Stabilization Program grants to empower States to undertake significant residential and commercial structure demolition projects (see H.R. 656), H500 [13FE]

——— provide incentives for the establishment of supermarkets in certain underserved areas (see H.R. 3015), H5397 [2AU]

——— 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]

Congress: prohibit consideration of any bill by Congress unless a statement on tax transparency is provided in the bill (see S. 1620), S7674 [30OC] (see H.R. 3417), H6952 [30OC]

Conservation of energy: extend the nonbusiness energy property credit to include insulated siding (see H.R. 3378), H6901 [29OC]

——— include biomass heating appliances for tax credits available for energy-efficient building property and energy property (see H.R. 2715), H4597 [17JY]

——— increase residential energy property expenditures limitation relative to heat pumps for purposes of the nonbusiness energy property credit (see H.R. 3772), H8109 [12DE]

——— provide a tax incentive for installation and maintenance of mechanical insulation property (see S. 775), S2845 [22AP] (see H.R. 184), H51 [4JA]

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

Conservation of natural resources: allow a credit for qualified conservation contributions which include national scenic trails (see S. 1160), S4481 [13JN] (see H.R. 474), H341 [4FE]

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

——— apply installment sales treatment to property acquired for conservation purposes by a State or local government or certain tax-exempt organizations (see H.R. 48), H29 [3JA]

——— 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]

——— make permanent the special rule for contributions of qualified conservation contributions (see S. 526), S1710 [12MR] (see H.R. 2807), H5049 [24JY]

Constitutional amendments: abolish Federal income tax (see H.J. Res. 16), H53 [4JA] (see H.J. Res. 104), H7152 [15NO]

——— limit congressional power to impose a tax on failure to purchase goods or services (see S.J. Res. 16), S3987 [6JN] (see H.J. Res. 28), H502 [13FE]

——— prohibiting Federal Government from compelling someone to engage in commercial activity (see H.J. Res. 27), H502 [13FE]

——— require a supermajority to raise taxes (see H.J. Res. 39), H2026 [15AP]

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

Contracts: require potential Federal contractors or grantees to certify they owe no Federal tax debt (see H.R. 882), H813 [28FE]

Corporations: allow a temporary dividends received deduction for certain taxable years (see H.R. 2862), H5173 [30JY]

——— impose an excise tax on corporate contributions to political committees and corporate expenditures on political advocacy campaigns (see H.R. 1111), H1394 [13MR]

——— prevent corporations from exploiting tax treaties to evade taxation of U.S. income (see H.R. 1556), H2025 [15AP]

——— provide Federal contracting preferences for, and a reduction in income tax rates on, patriot corporations (H.R. 1163) (see H.R. 929), H815 [28FE]

——— reduce maximum rate on income (see S. 151), S284 [24JA]

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

Courts: disallow deductions for payment of compensatory and punitive damages to a government (see H.R. 3445), H6954 [30OC]

Crime: prevent identity theft and tax fraud (see S. 676), S2501 [9AP] (see H.R. 295), H170 [15JA] (see H.R. 531), H410 [6FE]

Dept. of Education: extend reduced interest rate for Federal Direct Stafford Loans through Tax Code modifications relative to pension plans, expatriated entities, and the oil and gas industry (see S. 953), S3430 [14MY]

——— extend the reduced interest rate for Federal Direct Stafford Loans through Tax Code modifications relative to pension plans (see S. 1238), S5498 [27JN] (see H.R. 2574), H4173 [28JN]

——— increase percentage of Federal education tax dollars spent in classrooms (see H.R. 2963), H5344 [1AU]

Dept. of Energy: establish a competitive grant program to provide grants to States and units of local government to carry out clean energy and carbon reduction measures (see S. 570), S1853 [14MR]

——— provide incentives to assist energy policy innovation in States in order to double electric and thermal energy productivity by a certain date (see S. 1209), S4793 [20JN] (see S. 1218), S5149 [25JN]

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. 973), H982 [5MR]

Dept. of Homeland Security: exclude from gross income the administratively uncontrollable overtime of Border Patrol agents (see H.R. 2755), H4825 [19JY]

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. 1193), H1426 [14MR]

Dept. of Justice: provide effective criminal prosecutions and increase penalties for tax return identity thefts (see S. 149), S284 [24JA] (see H.R. 744), H593 [15FE]

Dept. of the Treasury: develop and present a legislative proposal to establish a consumption tax to replace income tax (see H.R. 2393), H3687 [17JN]

——— disclose certain taxpayer rights in the letter of acknowledgement of receipt of 501(c)(3) organization application (see H.R. 2923), H5342 [1AU]

——— follow certain procedures relative to 501(c)(4) organizations status applications (see H.R. 2924), H5342 [1AU]

——— make permanent the performance-based compensation system for scientific and technical employees of the Alcohol and Tobacco Tax and Trade Bureau (see H.R. 2067), H2838 [21MY]

——— notify taxpayers each time the taxpayers’ information is accessed by the IRS (see S. 1489), S6327 [10SE] (see H.R. 3074), H5475 [10SE]

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

——— 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. 353), H278 [23JA]

——— prohibit a bailout of a State, city, or municipality and designate economic freedom zones (see S. 1852), S8975 [18DE]

——— prohibit from enforcing health care reform (see S. 983), S3569 [16MY] (see S. 1315), S5755 [17JY] (see H.R. 1990), H2653 [15MY] (see H.R. 2009), H2716 [16MY]

——— prohibit from enforcing health care reform (H.R. 2009), consideration (see H. Res. 322), H5259 [31JY]

——— provide a receipt to each taxpayer who files a Federal income tax return (see H.R. 3039), H5398 [2AU]

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

——— regulate tax return preparers (see H.R. 1570), H2025 [15AP]

——— require the Inspector General for Tax Administration to audit the IRS (see H.R. 2389), H3653 [14JN]

——— study feasibility of providing certain taxpayers with an optional pre-prepared tax return (see S. 722), S2649 [15AP]

——— 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]

Depts. of Defense and Veterans Affairs: make eligibility criteria, disbursement policies, and tax treatment for certain caregiver compensation programs consistent (see H.R. 3443), H6954 [30OC]

Disabled: allow a tax credit for the purchase of hearing aids (see S. 1694), S8000 [13NO] (see H.R. 1317), H1821 [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]

——— provide credit to individuals for legal expenses paid relative to establishing guardianship of a disabled individual (see H.R. 1597), H2123 [17AP]

Disasters: 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 individuals to designate overpayments of income tax for disaster relief (see H.R. 514), H370 [5FE]

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

——— increase amount of low-income housing credit that may be allocated in States damaged by Hurricane Irene or Tropical Storm Lee (see H.R. 3025), H5397 [2AU]

——— provide a credit for hurricane and tornado mitigation expenditures (see H.R. 2233), H3094 [4JN] (see H.R. 2774), H4856 [22JY]

——— provide a tax credit for owning certain disaster resilient property (see H.R. 2241), H3094 [4JN]

——— provide tax relief relative to Hurricane Isaac disaster area (see S. 93), S213 [23JA] (see H.R. 453), H341 [4FE]

Diseases: provide a checkoff for a Breast and Prostate Cancer Research Fund (see H.R. 1293), H1718 [20MR]

——— require group and individual health insurance coverage and group health plans to cover oral cancer drugs on terms no less favorable than for cancer medications administered by a health care provider (see S. 1879), S9052 [19DE] (see H.R. 1801), H2392 [26AP]

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

——— provide full voting representation in Congress and exempt residents from paying Federal income taxes until such voting representation takes effect (see H.R. 362), H278 [23JA]

——— tax bona fide residents in the same manner as residents of U.S. possessions (see H.R. 2680), H4483 [11JY]

Drugs: allow deductions and credits relative to expenditures in connection with marijuana sales conducted in compliance with State law (see H.R. 2240), H3094 [4JN]

——— include vaccines against seasonal influenza within the definition of taxable vaccines (see S. 391), S943 [27FE] (see H.R. 475), H341 [4FE]

——— provide for the taxation of marijuana (see H.R. 501), H370 [5FE]

Ecology and environment: extend financing of the Superfund program by reinstating certain excise taxes (see H.R. 2193), H2954 [23MY]

——— impose a retail tax on disposable carryout bags (see H.R. 1686), H2246 [23AP]

Economy: achieve a Federal spending target of 20 percent of gross domestic product (GDP) and a Federal revenue target of 20 percent of GDP by the end of calendar year 2020 (see H. Res. 20), H53 [4JA]

——— define a value for the dollar to stimulate the economy and provide for a sound U.S. dollar and remove authority of Federal Reserve banks to pay earnings on certain balances (see H.R. 1576), H2065 [16AP]

——— encourage job creation through trade, tax, labor, health care, and court reforms, a balanced budget amendment, Alaskan energy development, Federal workforce reduction, and regulatory flexibility (see H.R. 2674), H4483 [11JY]

——— increase competitiveness of American manufacturing by reducing regulatory and other burdens, encouraging greater innovation and investment, and developing a stronger workforce (see H.R. 3355), H6827 [28OC]

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

——— prevent use of chained consumer price index (CPI) to calculate cost-of-living adjustments for Social Security or veteran benefits or to increase low- and middle-class tax burden (see S. Con. Res. 15), S2961 [24AP]

——— provide a comprehensive deficit reduction plan through dollar for dollar debt ceiling increase and entitlement program reform (see S. 11), S871 [26FE]

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

——— provide tax relief for workers and businesses, rebuild and modernize country’s infrastructure, and provide pathways back to work for those looking for jobs (see H.R. 2821), H5050 [24JY]

——— reduce the Federal budget deficit by imposing a minimum effective tax rate for high-income taxpayers (see S. 321), S708 [13FE] (see H.R. 766), H594 [15FE]

Education: allow a credit against tax for qualified elementary and secondary education tuition (see S. 297), S707 [13FE] (see H.R. 1381), H1824 [21MR]

——— allow a deduction for higher education expenses in a program of study in science, technology, engineering, or mathematics (STEM) (see H.R. 1353), H1823 [21MR]

——— allow a State to opt out of K–12 educational grant programs and the requirements of those programs and provide a tax credit to taxpayers in such a State (see H.R. 2394), H3687 [17JN]

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

——— allow qualified scholarship funding corporations to access tax-exempt financing for alternative private student loans (see H.R. 2573), H4173 [28JN]

——— consolidate and modify the Hope Scholarship Credit, Lifetime Learning Credit, and American Opportunity Tax Credit (see H.R. 3437), H6953 [30OC]

——— consolidate certain tax benefits for educational expenses (see H.R. 3393), H6951 [30OC]

——— consolidate the current education tax incentives into one credit against income tax for higher education expenses (see S. 1090), S3954 [4JN] (see H.R. 2253), H3095 [4JN]

——— encourage teachers to pursue teaching science, technology, engineering, and math subjects at elementary and secondary schools (see H.R. 118), H31 [3JA]

——— establish lifelong learning accounts to provide an incentive for employees to save for career-related skills development and to promote a competitive workforce (see H.R. 1939), H2568 [9MY]

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

——— 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]

——— extend and expand the deduction for certain expenses of elementary and secondary school teachers (see H.R. 3490), H7109 [14NO]

——— extend deduction for certain expenses of elementary and secondary school teachers and allow such deduction for home school expenses (see H.R. 1850), H2483 [7MY]

——— extend deduction for qualified tuition and related expenses (see H.R. 3094), H5546 [12SE]

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

——— increase the deduction allowed for student loan interest (see H.R. 1527), H1991 [12AP]

——— 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 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. 438), S1088 [4MR]

——— provide deduction for itemizers and nonitemizers for home schooling expenses (see S. 87), S213 [23JA]

——— require student Social Security numbers and employer identification numbers for education tax credits (see H.R. 856), H701 [27FE]

Elections: require disclosure of contributions and expenditures for independent Federal election-related activity (see S. 791), S2896 [23AP]

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

——— phasedown the credit for electricity produced from wind (see H.R. 2987), H5396 [2AU]

——— 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 tax incentives for producing electricity from wasted heat (see H.R. 2972), H5344 [1AU]

Electronic commerce: make permanent the moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce (see S. 31), S42 [22JA] (see S. 1431), S6206 [1AU] (see H.R. 434), H300 [29JA] (see H.R. 3086), H5546 [12SE]

——— promote neutrality, simplicity, and fairness in the taxation of digital goods and services (see S. 1364), S5968 [25JY] (see H.R. 3724), H8107 [12DE]

Employment: allow employers a credit for wages paid to employees who participate in qualified apprenticeship programs (see H.R. 1324), H1821 [21MR]

——— 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]

——— clarify that wages paid to unauthorized aliens are not deductible (see H.R. 1292), H1718 [20MR]

——— 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. 1674), H2246 [23AP]

——— establish a Federal tax credit approximation matching program for State new jobs training tax credits (see S. 1795), S8601 [10DE]

——— exclude from income amounts received from certain unlawful discrimination claims and allow income averaging for backpay and frontpay awards from such claims (see S. 1224), S5264 [26JN] (see H.R. 2509), H4078 [26JN]

——— extend the work opportunity tax credit for certain targeted groups (see H.R. 3328), H6768 [23OC]

——— increase quarterly wages paid threshold for classification as an agricultural labor employer for purposes of unemployment taxes (see H.R. 2899), H5261 [31JY]

——— limit authority of States to tax certain income of employees for employment duties performed in other States (see S. 1645), S7829 [5NO] (see H.R. 1129), H1395 [13MR]

——— make permanent the work opportunity tax credit (see H.R. 3394), H6951 [30OC]

——— provide a credit for employer-provided job training (see S. 1409), S6126 [31JY]

——— provide a credit to small employers for certain newly hired employees (see H.R. 3127), H5654 [18SE]

——— provide incentives for businesses to bring jobs back and business activity back to the U.S. (see S. 337), S772 [14FE]

EPA: prohibit any regulations promulgated pursuant to a Presidential memorandum relative to power sector carbon pollution standards from taking effect (see S. 1324), S5800 [18JY]

Families and domestic relations: make dependent care credit refundable and index the income phasedown of credit for inflation (see H.R. 3740), H8108 [12DE]

——— make improvements in the earned income tax credit (see H.R. 2116), H2911 [22MY]

——— permanently extend lower threshold for refundable portion of child tax credit and adjust credit for inflation (see H.R. 769), H594 [15FE]

——— prevent adverse treatment of any person on the basis of views held with respect to marriage (see S. 1808), S8771 [12DE] (see H.R. 3133), H5765 [19SE]

——— provide a credit for costs of certain infertility treatments (see S. 881), S3159 [7MY] (see H.R. 1851), H2483 [7MY]

——— provide an increasingly larger earned income credit for families with more than a certain number of children (see H.R. 2320), H3287 [11JN]

——— provide for a refundable adoption tax credit (see S. 1056), S3844 [23MY] (see H.R. 2144), H2953 [23MY]

——— repeal estate and generation-skipping taxes (see S. 1183), S4673 [19JN] (see H.R. 2429), H3927 [19JN]

——— 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 phasedown of the credit percentage for the dependent care credit (see H.R. 1978), H2603 [14MY] (see H.R. 2048), H2774 [17MY]

——— strengthen the earned income tax credit and make permanent certain tax provisions under the American Recovery and Reinvestment Act (see S. 836), S3029 [25AP]

Federal agencies and departments: include language in certain educational and advertising materials indicating that such materials are produced and disseminated at taxpayer expense (see H.R. 3308), H6675 [22OC]

——— include language in certain health-care-related educational and advertising materials indicating such materials are produced and disseminated at taxpayer expense (see H.R. 3420), H6953 [30OC]

Federal employees: 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]

——— impose penalties for unauthorized disclosure of personal tax information (see H.R. 3762), H8109 [12DE]

——— make persons having seriously delinquent tax debts ineligible for Federal employment (see S. 1045), S3843 [23MY] (see H.R. 249), H168 [15JA]

Federal-State relations: make permanent the deduction of State and local general sales taxes (see S. 41), S43 [22JA] (see S. 127), S284 [24JA] (see H.R. 2854), H5173 [30JY]

——— regulate certain State taxation of interstate commerce (see H.R. 2992), H5396 [2AU]

FEMA: provide a tax credit for qualified flood mitigation expenses incurred by residences for which National Flood Insurance Program premiums are increasing and increase funding for mitigation programs (see H.R. 1268), H1630 [19MR]

Fire prevention: treat automatic fire sprinkler system retrofits under certain deduction guidelines and as 15-year property for purposes of depreciation (see S. 1163), S4481 [13JN]

Firearms: allow a tax credit for surrendering to authorities certain assault weapons (see H.R. 226), H84 [14JA]

——— impose excise tax on concealable firearms and require the Dept. of Justice to establish a firearms buyback grant program (see H.R. 793), H596 [15FE]

——— limit authority of States and local governments to collect taxes relative to the sale of certain firearms or ammunition or payable for background checks required for sales of firearms or ammunition (see H.R. 2361), H3590 [13JN]

——— provide a deduction for purchase of secure gun storage or safety device for the securing of firearms (see H.R. 1883), H2533 [8MY]

Food: permanently extend and expand deduction for charitable contributions of food inventory (see S. 1395), S6071 [30JY] (see H.R. 2945), H5343 [1AU]

——— provide tax incentives for the donation of wild game meat (see S. 1194), S4792 [20JN] (see H.R. 3728), H8107 [12DE]

Foreign countries: provide for identification of corporate tax haven countries and increased penalties for tax evasion practices in haven countries that ship U.S. jobs overseas (see H.R. 2740), H4724 [18JY]

Fuels: reduce Federal tax on fuels by the amount of any increase in State fuel tax rates (see H.R. 1065), H1355 [12MR]

Gambling: regulate and tax Internet gambling (see H.R. 3491), H7109 [14NO]

Government regulations: 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]

——— regulate payroll tax deposit agents (see S. 900), S3256 [8MY]

Gulf of Mexico: provide tax relief for persons affected by the discharge of oil in connection with the explosion on, and sinking of, the mobile offshore drilling unit Deepwater Horizon (see S. 1506), S6518 [17SE]

Health: allow refunds of Federal motor fuel excise taxes on fuels used in mobile mammography vehicles (see S. 490), S1269 [7MR] (see H.R. 1697), H2297 [24AP]

——— disapprove rule relative to taxable medical devices (see S.J. Res. 8), S944 [27FE]

——— exempt certain emergency medical devices from the excise tax on medical devices (see H.R. 581), H413 [6FE]

——— expand and permanently extend health care tax credit available to laid-off employees receiving trade adjustment assistance and retirees receiving Pension Benefit Guaranty Corp., payments (see S. 1446), S6207 [1AU]

——— expand eligibility and permit additional individuals to enroll in the preexisting condition insurance program to be funded by a temporary increase in the cigarette tax (see H.R. 1578), H2065 [16AP]

——— improve access to health care by expanding health savings accounts (see S. 103), S3843 [23MY] (see H.R. 2194), H2954 [23MY]

——— improve health of individuals and reduce health care costs by reorienting health care system toward prevention, wellness, and health promotion (see S. 39), S43 [22JA]

——— 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]

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

——— 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. 3121), H5654 [18SE] (see H.R. 3622), H7364 [22NO]

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

——— provide an additional religious exemption from the individual health coverage mandate (see S. 862), S3091 [6MY] (see H.R. 1814), H2393 [26AP]

——— provide for continued eligibility for the health care tax credit for Pension Benefit Guaranty Corp. pension recipients eligible for the credit (see H.R. 2783), H4857 [22JY]

——— provide for equity relating to medical costs (see H.R. 2820), H5050 [24JY]

——— provide for incentives to encourage health insurance coverage (see S. 1851), S8975 [18DE] (see H.R. 2300), H3251 [6JN]

——— provide individual and group market reforms to protect health insurance consumers and make such reforms contingent on Patient Protection and Affordable Care Act repeal (see H.R. 2165), H2953 [23MY]

——— repeal excise tax on medical devices (see S. 232), S519 [7FE] (see H.R. 523), H410 [6FE] (see H.R. 1295), H1718 [20MR]

——— repeal increase in income threshold used to determine medical care deduction (see H.R. 3114), H5588 [17SE]

——— repeal mandate that individuals purchase health insurance (see S. 40), S43 [22JA] (see H.R. 105), H31 [3JA]

——— repeal the employer health insurance mandate (see S. 399), S1011 [28FE] (see H.R. 903), H814 [28FE]

——— repeal the individual and employer health insurance mandates (see H.R. 582), H413 [6FE]

——— treat certain amounts paid for physical activity, fitness, and exercise as amounts paid for medical care (H.R. 2649) (see H.R. 956), H981 [5MR]

Health Care and Education Reconciliation Act: deauthorize appropriations (see H.R. 1005), H1319 [6MR]

——— repeal (see S. 177), S358 [29JA] (see S. 499), S1269 [7MR] (see H.R. 132), H31 [3JA]

——— repeal health-care related provisions (see S. 1851), S8975 [18DE] (see H.R. 45), H29 [3JA] (see H.R. 779), H595 [15FE] (see H.R. 2300), H3251 [6JN] (see H.R. 2900), H5341 [1AU] (see H.R. 3121), H5654 [18SE]

——— repeal health-care related provisions (H.R. 45), consideration (see H. Res. 215), H2653 [15MY]

Health care professionals: provide exclusion for assistance provided to certain veterinary student loan repayment or forgiveness program participants (see S. 553), S1785 [13MR] (see H.R. 1125), H1395 [13MR]

Heartland, Habitat, Harvest, and Horticulture Act: make permanent certain tax provisions relative to timber (see S. 1544), S6753 [24SE]

Historic buildings and sites: provide a refundable credit for the installation of sprinklers and elevators in historic structures (see S. 1421), S6206 [1AU]

Holder, Attorney General: impeach (see H. Res. 411), H7110 [14NO]

House of Representatives: call for civil action in U.S. District Court for the District of Columbia for declaratory or injunctive relief to challenge certain executive branch actions (see H. Res. 442), H8109 [12DE]

Housing: allow a deduction for contributions to tax-exempt Housing Equity Savings Accounts (see H.R. 2929), H5342 [1AU]

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

——— make permanent the minimum low-income housing tax credit rate for unsubsidized buildings and provide a minimum credit rate for existing buildings (see S. 1442), S6207 [1AU]

——— permit students who were homeless youths or homeless veterans to occupy low-income housing units (see H.R. 3145), H5766 [19SE]

Hurricanes: provide tax relief for damages relative to Hurricane Sandy (see H.R. 2137), H2952 [23MY]

Immigration: impose a fine on international remittance transfers if the sender is unable to verify legal status in the U.S. (see S. 1176), S4585 [18JN]

——— reform (see S. 744), S2684 [16AP] (see H.R. 15), H6173 [2OC] (see H.R. 3163), H5801 [20SE]

Income: raise limitation on the election to accelerate the alternative minimum tax credit in lieu of bonus depreciation (see S. 1287), S5667 [11JY]

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

——— 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]

Information technology: establish a program to populate downloadable tax forms with taxpayer return information (see H.R. 1532), H1991 [12AP]

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

Insurance: exclude from the definition of health insurance coverage certain medical stop-loss insurance obtained by certain plan sponsors of group health plans (see S. 1735), S8186 [19NO] (see H.R. 3462), H7050 [13NO]

——— exclude seasonal workers from the applicable large employer determination for purposes of employer shared responsibility regarding health coverage (see H.R. 2752), H4825 [19JY]

——— extend exclusion from gross income for employer-provided health coverage to certain employee designated beneficiaries (see S. 728), S2649 [15AP] (see H.R. 2499), H4037 [25JN]

——— increase alternative tax liability limitation for small property and casualty insurance companies (see S. 1346), S5840 [23JY]

——— increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee (see H.R. 1618), H2156 [18AP]

——— 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 individuals to renew certain health insurance offered in the individual or small group markets and provide that such individuals would not be subject to the individual mandate penalty (see S. 1699), S8000 [13NO]

——— prevent avoidance of tax by insurance companies through reinsurance with non-taxed affiliates (see S. 991), S3614 [20MY] (see H.R. 2054), H2802 [20MY]

——— provide an above-the-line deduction for health insurance premiums (see H.R. 3791), H8125 [19DE]

——— require health insurance issuers and group health plans to disclose information regarding how certain taxes and fees impact the amount of premiums (see S. 764), S2797 [18AP] (see H.R. 1205), H1427 [14MR]

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

——— provide taxpayers a flat tax alternative to the current income tax system (see H.R. 1040), H1330 [11MR]

——— reduce number of tax brackets, provide child and personal tax credits, allow new charitable and mortgage interest deductions, repeal certain taxes, and eliminate State and local deductions (see S. 1616), S7673 [30OC]

——— repeal and replace with a flat tax (see S. 173), S357 [29JA]

——— terminate (see H.R. 352), H278 [23JA]

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

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

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

——— 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 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]

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

——— 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]

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

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

——— 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]

——— 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]

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

——— 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]

IRS: clarify application of the Small Business Regulatory Enforcement Fairness Act and require convening of a regulatory review panel for certain rules (see H.R. 3169), H5806 [23SE]

——— condemn targeting of Tea Party groups and call for an investigation (see S. Res. 159), S3955 [4JN]

——— disclose certain tax return information relative to identity theft (see H.R. 926), H815 [28FE]

——— ensure that employees are familiar with and act in accord with certain taxpayer rights (see H.R. 2768), H4856 [22JY]

——— establish new procedures relative to groups applying for tax-exempt status (see H.R. 2532), H4141 [27JN]

——— exclude from labor-management relations provisions of the U.S. Code (see H.R. 2679), H4483 [11JY]

——— implement a taxpayer bill of rights, including the right to be informed and assisted, the right of appeal, and right of confidentiality (see H. Res. 280), H4143 [27JN]

——— impose a moratorium on conferences (see H.R. 2533), H4141 [27JN] (see H.R. 2769), H4856 [22JY]

——— impose recordkeeping requirements to substantiate costs incurred in carrying out responsibilities (see H.R. 2683), H4483 [11JY]

——— improve transparency and efficiency relative to audits and communications with taxpayers (see H.R. 2530), H4141 [27JN]

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

——— issue regulations to allow enrolled agents to use or display their credentials when advertising their services or representing clients (see S. 1134), S4212 [11JN] (see H.R. 2313), H3287 [11JN]

——— make imprisonment mandatory for unauthorized disclosure or inspection of returns and return information and willful oppression under color of law by officers and employees of the U.S. (see H.R. 2557), H4143 [27JN]

——— make the Free File Program permanent (see S. 669), S2500 [9AP] (see H.R. 495), H370 [5FE]

——— permit issuance of prospective guidance clarifying employment status of individuals for purposes of employment taxes and prevent retroactive assessments relative to such clarifications (see S. 1706), S8049 [14NO]

——— permit truncated Social Security numbers on wage reporting provided to employees (see H.R. 1560), H2025 [15AP]

——— prevent discriminatory misconduct against taxpayers by IRS officers and employees (see S. 941), S3429 [14MY] (see H.R. 1950), H2574 [13MY]

——— prohibit application of disproportionate scrutiny to applicants for tax-exempt status based on ideology (see S. 937), S3429 [14MY]

——— prohibit asking taxpayers questions relative to religious, political, or social beliefs (see H.R. 2531), H4141 [27JN]

——— prohibit hiring of additional employees to implement, administer, or enforce health insurance reform (see S. 962), S3531 [15MY] (see H.R. 1993), H2653 [15MY]

——— prohibit implementation or enforcement of health care reform until certifications are made that there is not discriminatory misconduct against taxpayers by IRS officers and employees (see H.R. 2022), H2717 [16MY]

——— prohibit transfer or reprogramming of discretionary appropriations (see H.R. 2345), H3356 [12JN]

——— provide for audits to ensure that IRS employees and service contractors file their Federal tax returns on time and pay Federal tax debts owed (see H.R. 3523), H7187 [18NO]

——— provide for the personal liability of certain Federal officers and employees (see H.R. 3021), H5397 [2AU]

——— suspend authority to conduct new audits (see H.R. 2045), H2773 [17MY]

——— terminate employment of employees who discriminated against any taxpayer on basis of political affiliation (see H.R. 2025), H2717 [16MY]

——— terminate employment of employees who take certain official actions for political purposes (see H.R. 2565), H4143 [27JN]

Law enforcement officers: encourage law enforcement presence in our schools by allowing full-time, off-duty officials an exclusion from income for wages for performing services as a substitute teacher (see H.R. 1546), H1991 [12AP]

Local government: provide for offsetting certain past-due local tax debts against income tax overpayments (see H.R. 2716), H4597 [17JY]

Mayflower, AR: exclude from gross income compensation provided for victims of the pipeline oil spill (see S. 1350), S5907 [24JY] (see H.R. 2724), H4724 [18JY]

Medicaid: require approval of waivers relative to State provider taxes that exempt certain retirement communities (see S. 1655), S7876 [6NO] (see H.R. 3171), H5806 [23SE]

Medicare: allow certain State and local government employees to elect to treat employment as Medicare qualified government employment for purposes of entitlement to coverage (see H.R. 2618), H4212 [8JY]

Members of Congress: require disclosure of delinquent tax liability and require an ethics inquiry into, and the garnishment of the wages of, a Member with Federal tax liability (see H.R. 884), H814 [28FE]

Minimum wage: increase, and extend increased expensing limitations for depreciable business assets and treatment of certain property as section 179 property (see S. 1737), S8186 [19NO]

Mining and mineral resources: protect health care and pension benefits of miners (see S. 468), S1229 [6MR] (see H.R. 980), H1318 [6MR]

——— protect health care benefits of miners (see H.R. 2627), H4213 [8JY]

Money: treat gold and silver coins used as legal tender in the same manner as U.S. currency (see S. 768), S2798 [18AP]

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

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

Motor vehicles: exclude from gross income the reimbursement costs of using passenger automobiles for charitable organizations (see H.R. 1212), H1547 [15MR]

——— expand technologies through which a vehicle qualifies for the credit for new qualified plug-in electric drive motor vehicles (see S. 906), S3256 [8MY]

——— modify credit for qualified fuel cell motor vehicles and allow the credit for certain off-highway vehicles (see H.R. 3057), H5399 [2AU]

——— prevent increase of Federal excise tax on heavy-duty trucks (see H. Con. Res. 52), H5547 [12SE]

——— protect consumers from discriminatory State taxes on motor vehicle rentals (see H.R. 2543), H4142 [27JN]

——— provide a business credit for the use of clean-fuel and fuel efficient vehicles by businesses within designated nonattainment areas under the Clean Air Act (see H.R. 407), H281 [23JA]

——— provide regulatory parity for alternative fuel vehicles (see S. 1355), S5907 [24JY]

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]

Music and dance: make permanent rule providing 5-year amortization of expenses incurred in creating or acquiring music or music copyrights (see S. 1326), S5800 [18JY] (see H.R. 2731), H4724 [18JY]

National Commission on Effective Marginal Tax Rates for Low-Income Families: establish (see H.R. 2470), H3989 [20JN]

National objectives: eliminate wasteful tax loopholes (see S. 8), S42 [22JA]

National security: require all young persons to perform military or civilian service, allow induction to uniformed services during wartime, and require registration of women under the Selective Service System (see H.R. 748), H593 [15FE]

Native Americans: allow Indian tribal governments to transfer the credit for electricity produced from renewable resources (see H.R. 1602), H2123 [17AP]

——— allow Indian tribes to receive charitable contributions of apparently wholesome food (see S. 910), S3256 [8MY]

——— amend legislation concerning taxable income to members of the Grand Portage Band of Lake Superior Chippewa Indians (see H.R. 3608), H7354 [21NO]

——— exclude from gross income payments under the Indian Health Service Loan Repayment Program and certain amounts received under the Indian Health Professions Scholarship Program (see H.R. 3391), H6951 [30OC]

——— permanently extend the depreciation rules for property used predominantly within an Indian reservation (see S. 1834), S8913 [17DE]

——— recognize Indian tribal governments for purposes of determining under the adoption credit whether a child has special needs (see H.R. 2332), H3356 [12JN]

——— treat Indian tribal governments in the same manner as State governments for certain Federal tax purposes (see H.R. 3030), H5397 [2AU]

Natural gas: allow a credit against income tax for facilities using a qualified methane conversion technology to provide transportation fuels and chemicals (see H.R. 3424), H6953 [30OC]

NIH: making supplemental appropriations by closing a corporate jet depreciation tax loophole (see H.R. 3336), H6768 [23OC]

——— provide for a pediatric research initiative through use of funds saved by terminating taxpayer financing of Presidential election campaigns and party conventions (see H.R. 1724), H2349 [25AP] (see H.R. 2019), H2716 [16MY]

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

Patents: allow a deduction for patent box profit from the use of U.S. patents (see H.R. 2605), H4174 [28JN]

Patient Protection and Affordable Care Act: allow coverage of church plans (see S. 1164), S4481 [13JN]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (see H.R. 3474), H7051 [13NO]

——— deauthorize appropriations (see H.R. 1005), H1319 [6MR]

——— delay application of annual fee on health insurance providers and return to consumers any amounts attributable to the expected application of such fee (see H.R. 3367), H6901 [29OC]

——— delay implementation (see S. 1490), S6327 [10SE] (see H.R. 2809), H5049 [24JY] (see H.J. Res. 62), H5547 [12SE]

——— delay implementation, repeal exemption for congressional and executive branch employees, and maintain certain coverages (see H.J. Res. 66), H5921 [27SE] (see H.J. Res. 69), H6052 [30SE]

——— delay implementation (H.J. Res. 62), corrections in enrollment (see H. Con. Res. 54), H5553 [16SE]

——— delay implementation of certain provisions (see H.R. 607), H431 [8FE]

——— delay implementation of the employer health insurance mandate (see S. 1330), S5800 [18JY] (see S. 1488), S6295 [9SE] (see H.R. 2667), H4482 [11JY]

——— delay implementation of the employer health insurance mandate (H.R. 2667), consideration (see H. Res. 300), H4522 [16JY]

——— delay implementation of the individual health insurance mandate (see S. 1488), S6295 [9SE] (see S. 1671), S7927 [7NO] (see H.R. 2668), H4482 [11JY]

——— delay implementation of the individual health insurance mandate (H.R. 2668), consideration (see H. Res. 300), H4522 [16JY]

——— delay implementation of the individual health insurance mandate and penalties for violating such mandate until Federal enrollment website is fully functional (see H.R. 3425), H6953 [30OC]

——— delay implementation of the individual health insurance mandate and penalties for violating such mandate until Federal or State enrollment websites are fully functional (see H.R. 3517), H7152 [15NO]

——— delay implementation of the individual health insurance mandate for individuals who have not attained a certain age (see H.R. 2950), H5343 [1AU]

——— delay implementation of the individual health insurance mandate until the American Health Benefit Exchanges are functioning properly (see S. 1592), S7574 [28OC] (see H.R. 3359), H6828 [28OC]

——— disapprove IRS rule relative to the individual mandate (see S.J. Res. 27), S7728 [31OC]

——— disregard students as employees for purposes of determining employer health care shared responsibility (see H.R. 3777), H8117 [16DE]

——— exclude individuals who receive health insurance coverage pursuant to collective bargaining from tax credits and reductions in cost-sharing (see H.R. 3093), H5546 [12SE]

——— exempt certain small businesses from employer health insurance mandate and modify definition of full-time employee relative to mandate (see H.R. 3419), H6953 [30OC]

——— exempt emergency services volunteers from employer health insurance mandate (see S. 1798), S8601 [10DE] (see H.R. 3685), H7627 [10DE]

——— exempt local schools from employer health insurance mandate (see H.R. 2443), H3928 [19JN]

——— exempt veterans from requirement to maintain minimum essential coverage (see H.R. 2876), H5260 [31JY]

——— 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. 153), H1992 [12AP]

——— limit availability of tax credits and reductions in cost-sharing to individuals receiving health coverage under certain labor union plans (see S. 1487), S6295 [9SE]

——— make the individual health insurance mandate voluntary (see H.R. 3348), H6827 [28OC]

——— modify definition of applicable large employer relative to employer health insurance mandate (see H.R. 2577), H4173 [28JN]

——— modify definition of full-time employee relative to employer health insurance mandate (see S. 701), S2564 [10AP] (see S. 1188), S4673 [19JN] (see H.R. 2575), H4173 [28JN] (see H.R. 2988), H5396 [2AU]

——— prevent implementation and enforcement (see H.R. 2125), H2952 [23MY]

——— prevent implementation of tax and fee provisions until certification that certain employer and employee reporting requirements may be made accurately and without fraud (see H.R. 2927), H5342 [1AU]

——— prohibit funding to implement (see S. 1292), S5667 [11JY] (see H.R. 2682), H4483 [11JY]

——— prohibit funding to implement under any continuing appropriations legislation (see H. Res. 333), H5399 [2AU]

——— provide a hardship exemption from the individual health insurance mandate if an individual can attest they have been unable to enroll in an exchange (see H.R. 3338), H6774 [24OC]

——— provide temporary exemption from individual health insurance mandate for persons whose employer-sponsored health insurance coverage is terminated for the coming plan year (see H.R. 3376), H6901 [29OC]

——— provide that the individual mandate shall not be construed as a tax (see S. 560), S1853 [14MR]

——— provide that the reinsurance program be applied equally to all health insurance issuers and group health plans (see S. 1724), S8186 [19NO] (see H.R. 3755), H8108 [12DE]

——— reaffirm (see H.J. Res. 65), H5833 [25SE] (see H.J. Res. 67), H6052 [30SE]

——— repeal (see S. 177), S358 [29JA] (see S. 499), S1269 [7MR] (see S. 1851), S8975 [18DE] (see H.R. 45), H29 (see H.R. 132), H31 [3JA] (see H.R. 779), H595 [15FE] (see H.R. 2300), H3251 [6JN] (see H.R. 2900), H5341 [1AU] (see H.R. 3121), H5654 [18SE] (see H.R. 3165), H5802 [20SE] (see H.R. 3622), H7364 [22NO]

——— repeal amendments which disqualify expenses for over-the-counter drugs under health savings accounts and health flexible spending arrangements (see S. 1647), S7829 [5NO] (see H.R. 2835), H5088 [25JY]

——— repeal certain limitations on health care benefits (see S. 610), S1950 [19MR] (see H.R. 1248), H1629 [19MR]

——— repeal (H.R. 45), consideration (see H. Res. 215), H2653 [15MY]

——— repeal if it is determined that the Act has resulted in more uninsured individuals than at the time of enactment (see S. 1894), S9105 [20DE]

——— repeal portions (see H.R. 37), H28 [3JA]

——— repeal provisions relative to health savings accounts (see H.R. 1342), H1822 [21MR]

——— repeal provisions relative to premium tax credits and cost-sharing subsidies (see H.R. 1908), H2567 [9MY]

——— repeal the funding mechanism for the transitional reinsurance program in the individual market (see H.R. 3489), H7109 [14NO]

——— require certain preconditions for allowing premium tax credits, reductions in cost-sharing, and funding of navigators and related exchange enrollment activities (see H.R. 2951), H5343 [1AU]

Pensions: clarify tax treatment of church pension plans (see S. 952), S3430 [14MY]

——— provide for reporting and disclosure by State and local public employee retirement pension plans (see S. 779), S2896 [23AP] (see H.R. 1628), H2157 [18AP]

——— 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]

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

——— support and strengthen tax incentives for retirement savings (see S. Con. Res. 12), S2564 [10AP]

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

Petroleum: clarify that tar sands are crude oil for purposes of the Federal excise tax on petroleum (see H.R. 786), H595 [15FE]

——— deny certain tax benefits to persons responsible for an oil spill if such person commits certain additional violations (see H.R. 1887), H2533 [8MY]

——— disallow a deduction for amounts paid or incurred by a responsible party relating to a discharge of oil (see S. 599), S1892 [18MR] (see H.R. 480), H342 [4FE]

——— eliminate unnecessary oil tax credits and subsidies for major oil companies to reduce the national debt (see H.R. 2956), H5343 [1AU]

Philippines: accelerate income tax benefits for charitable cash contributions for relief of victims of Typhoon Haiyan (see S. 1821), S8771 [12DE] (see H.R. 3771), H8109 [12DE]

Pipelines: prevent certain discriminatory taxation of natural gas pipeline property (see H.R. 2877), H5260 [31JY]

Political campaigns: permit churches and other houses of worship to engage in political campaigns (see H.R. 127), H31 [3JA]

——— prohibit the use of public funds for political party conventions (see S. 118), S214 [23JA] (see H.R. 94), H30 [3JA]

——— provide a credit and a deduction for small political contributions (see H.R. 3586), H7353 [21NO]

——— reform system of public financing of Presidential elections (see H.R. 270), H169 [15JA]

——— terminate taxpayer financing of Presidential election campaigns and party conventions (see H.R. 95), H30 [3JA]

——— terminate taxpayer financing of Presidential election campaigns and party conventions and terminate the Election Assistance Commission (see H.R. 260), H168 [15JA]

Poverty: facilitate nationwide availability of volunteer income tax assistance for low-income and underserved populations (see S. 1368), S5968 [25JY] (see H.R. 341), H222 [22JA]

Power resources: eliminate certain subsidies for fossil-fuel production (see S. 1762), S8457 [21NO] (see H.R. 3574), H7353 [21NO]

——— eliminate certain subsidies for fossil-fuel production and extend certain renewable energy tax incentives (see S. 329), S772 [14FE]

——— eliminate taxable income limit on percentage depletion for oil and natural gas produced from marginal properties (see S. 1833), S8913 [17DE]

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

——— express that a carbon tax would be detrimental to the economy (see H. Con. Res. 24), H1427 [14MR]

——— extend energy credit for certain property under construction (see H.R. 2502), H4038 [25JN] (see H.R. 3017), H5397 [2AU]

——— extend second generation biofuel producer credit and the special allowance for second generation biofuel plant property (see H.R. 3758), H8108 [12DE]

——— extend the qualifying advanced energy project credit (see H.R. 1424), H1856 [9AP]

——— extend the renewable energy credit for wind, geothermal, hydro, and marine power and eliminate certain tax credits for oil and gas drilling and production (see H.R. 2539), H4142 [27JN]

——— increase excise tax on gasoline, diesel, and kerosene fuels (see H.R. 3636), H7445 [3DE]

——— 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]

——— oppose Federal efforts to establish a carbon tax on fuels for electricity and transportation (see S. Con. Res. 4), S329 [28JA] (see H. Con. Res. 8), H170 [15JA]

——— prohibit a national energy tax and revise regulations relative to discharge of pollutants by the coal industry into certain protected waters (see S. 1514), S6518 [17SE]

——— prohibit the Dept. of the Treasury and EPA from establishing or implementing a carbon tax (see H.R. 1486), H1955 [11AP]

——— 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 for equalization of the excise tax on liquefied natural gas and per energy equivalent of diesel (see S. 1103), S3987 [6JN] (see H.R. 2202), H2955 [23MY]

——— secure unrestricted reliable energy for American consumption and transmission (see H.R. 2081), H2838 [21MY]

Public debt: provide for taxpayers making donations with their income tax returns to the Federal Government to pay down the public debt (see S. 720), S2649 [15AP] (see H.R. 1336), H1822 [21MR] (see H.R. 1571), H2025 [15AP]

Public safety officers: extend and increase exclusion for benefits provided to volunteer firefighters and emergency medical responders (see S. 501), S1269 [7MR] (see H.R. 3747), H8108 [12DE]

Public welfare programs: clarify treatment of general welfare benefits provided by Indian tribes (see S. 1507), S6518 [17SE] (see H.R. 3043), H5398 [2AU]

Railroads: extend and modify the railroad track maintenance credit (see S. 411), S1011 [28FE] (see H.R. 721), H546 [14FE]

Rates: provide adjustments in individual income tax rates to reflect regional differences in the cost-of-living (see H.R. 1568), H2025 [15AP]

Real estate: allow an unlimited exclusion from transfer taxes for certain farmland and land of conservation value (see H.R. 47), H29 [3JA]

——— exclude from income and employment taxes real property tax abatements for seniors and disabled individuals in exchange for services (see H.R. 1840), H2436 [6MY]

——— 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 rehabilitation credit (see S. 1141), S4213 [11JN]

——— expand the incentives for the rehabilitation of older buildings including owner-occupied residences (see H.R. 877), H701 [27FE]

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

——— increase aggregate reduction in fair market value of farm and certain real property (see H.R. 1448), H1857 [9AP]

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

——— 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]

——— provide a standard deduction for business use of a home (see S. 1260), S5499 [27JN]

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

Religious Freedom Peace Tax Fund: establish to receive payments of taxpayers conscientiously opposed to war, ensure that such revenue is used for non-military purposes, and improve revenue collection (see H.R. 2483), H4037 [25JN]

Renewable energy: 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]

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

Research: allow an increased credit for development and extend and simplify the credit for increasing research (see H.R. 3428), H6953 [30OC]

——— extend research credit, increase and make permanent alternative simplified research credit and provide for a biotechnology consortium research credit (see H.R. 3757), H8108 [12DE]

——— extend the qualifying therapeutic discovery project credit (see H.R. 3473), H7051 [13NO]

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

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

——— 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 H.R. 3537), H7252 [19NO]

——— make permanent the credit for increasing research activities (see H.R. 119), H31 [3JA]

——— make the research credit permanent and increase the alternative simplified research credit (see H.R. 905), H814 [28FE]

——— provide a Federal income tax credit for certain stem cell research expenditures (see S. 136), S284 [24JA]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (see S. 122), S214 [23JA] (see H.R. 25), H28 [3JA]

Schools: 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]

Science: ensure development and responsible stewardship of nanotechnology (see H.R. 394), H280 [23JA]

——— treat amounts paid for umbilical cord blood banking services as medical care expenses (see H.R. 3673), H7566 [5DE]

Securities: 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]

Senior citizens: allow seniors with Social Security and pension income to file income tax form 1040SR without regard to amount of interest or taxable income (see S. 448), S1126 [5MR] (see H.R. 38), H28 [3JA]

——— provide a credit for eldercare expenses (see S. 1485), S6208 [1AU]

Ships and vessels: allow the mortgage interest deduction with respect to boats only if the boat is used as the principal residence of the taxpayer (see H.R. 2563), H4143 [27JN]

——— impose an ad valorem excise tax on certain passenger cruise voyages (see S. 1450), S6207 [1AU]

——— provide that income attributable to certain passenger cruises beginning or ending in the U.S. be treated as effectively connected with the conduct of a trade or business within the U.S. (see S. 1449), S6207 [1AU]

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

——— allow small employers a credit against income tax for hiring individuals receiving unemployment compensation (see H.R. 3781), H8117 [16DE]

——— allow to defer the payment of certain employment taxes (see H.R. 952), H981 [5MR]

——— ensure certain Federal contracts are set aside for small businesses and enhance services to disadvantaged small businesses (see H.R. 2551), H4142 [27JN]

——— 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]

——— expand and simplify the credit for employee health insurance expenses of small employers (see H.R. 3046), H5398 [2AU]

——— expand availability of cash method of accounting for small businesses (see H.R. 947), H981 [5MR]

——— extend certain expiring tax provisions (see S. 1498), S6446 [12SE]

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

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

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

——— modify the small employer health insurance credit (see S. 1325), S5800 [18JY]

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

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

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

——— 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 relief (see H.R. 886), H814 [28FE]

——— provide tax credits to small businesses that hire people who were previously unemployed and to small businesses in high unemployment areas (see H.R. 3430), H6953 [30OC]

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

Social Security: exclude from creditable wages income earned by aliens for services illegally performed in the U.S. or derived from an illegal trade or business (see H.R. 2745), H4725 [18JY]

——— 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. 308), S707 [13FE] (see H.R. 649), H500 [13FE]

——— reform (see H.R. 1374), H1824 [21MR]

Solar energy: provide that solar energy property need not be located on the property to which it is generating electricity to qualify for residential energy efficient property credit (see S. 1225), S5264 [26JN]

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

——— exclude major professional sports leagues from qualifying as tax-exempt organizations (see S. 1524), S6597 [18SE]

Student loans: exclude from gross income amounts paid by employer on an employee’s student loans (see H.R. 395), H280 [23JA]

Tax-exempt organizations: reform rules relative to certain social welfare organizations and provide certain taxpayer protections (see H.R. 3520), H7187 [18NO]

Teachers: allow Head Start teachers the same above-the-line deduction for supplies as is allowed to elementary and secondary school teachers (see H.R. 2141), H2952 [23MY]

——— make permanent the above-the-line deduction for certain elementary and secondary school teacher expenses (see H.R. 3318), H6768 [23OC]

Technology: 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]

Telephones: repeal excise tax on telephone use and other communications services (see S. 213), S469 [4FE]

——— restrict any State or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers, or property (see S. 1235), S5264 [26JN] (see H.R. 2309), H3286 [11JN]

Tobacco products: provide tax rate parity among all tobacco products (see S. 194), S438 [31JA]

——— reduce smuggling (see H.R. 2990), H5396 [2AU]

——— reform and enforce taxation (see S. 826), S3028 [25AP]

Transportation: empower States with authority for most taxing and spending for highway and mass transit programs (see S. 1702), S8049 [14NO] (see H.R. 3486), H7109 [14NO]

——— extend the parity between exclusion from income for employer-provided mass transit and parking benefits (see S. 1882), S9105 [20DE] (see H.R. 3751), H8108 [12DE]

——— make equitable the exclusion from gross income of parking and transportation fringe benefits and provide for a common cost-of-living adjustment (see S. 1116), S4021 [7JN] (see H.R. 3739), H8108 [12DE]

——— modify exclusion for transportation benefits (see H.R. 2288), H3250 [6JN]

U.S. Library Trust Fund: allow taxpayers to designate income tax overpayments as contributions (see H.R. 216), H52 [4JA]

Unemployment: prevent the payment of unemployment compensation to individuals discharged for drug or alcohol use (see H.R. 1172), H1426 [14MR]

——— provide a payroll tax exemption for hiring long-term unemployed individuals (see H.R. 3752), H8108 [12DE]

——— provide for an employment assistance voucher program for the unemployed (see H.R. 51), H29 [3JA]

Urban areas: authorize new empowerment zone designations for urban areas with high unemployment and high foreclosure rates (see H.R. 3535), H7252 [19NO]

Veterans: allow a credit for veteran first-time homebuyers and for adaptive housing and mobility improvements for disabled veterans (see H.R. 3422), H6953 [30OC]

——— allow a deduction for certain travel expenses to Dept. of Veterans Affairs medical centers for examinations or treatments relating to service-connected disabilities (see S. 1255), S5498 [27JN]

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

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

——— allow eligible veterans to use qualified veterans mortgage bonds to refinance home loans (see H.R. 1885), H2533 [8MY]

——— allow increased work opportunity credit for employers of recently discharged veterans (see H.R. 3653), H7507 [4DE]

——— allow taxpayers to designate overpayments of tax as contributions to the homeless veterans assistance fund (see S. 62), S43 [22JA] (see H.R. 2797), H4978 [23JY]

——— extend the work opportunity credit for employers of recently discharged veterans (see S. 140), S284 [24JA]

——— extend the work opportunity tax credit for veterans (see S. 1624), S7674 [30OC] (see H.R. 3327), H6768 [23OC] (see H.R. 3395), H6951 [30OC]

——— extend work opportunity tax credit for hiring veterans, assist small businesses owned by veterans, and improve enforcement of employment and reemployment rights of members of the uniformed services (see H.R. 3453), H6997 [12NO]

——— extend work opportunity tax credit to certain veterans, improve coordination of job training services, and improve Federal contracting with small businesses owned by disabled veterans (see H.R. 2056), H2802 [20MY]

——— make permanent 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. 2133), H2952 [23MY]

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

Volunteer workers: allow a refundable credit for volunteer members of volunteer firefighting and emergency medical service organizations (see H.R. 2476), H3995 [24JN]

——— provide an exclusion from gross income for AmeriCorps educational awards (see H.R. 2737), H4724 [18JY]

——— provide recruitment and retention incentives for volunteer emergency service workers (see S. 506), S1269 [7MR] (see H.R. 1009), H1319 [6MR]

Water: facilitate water leasing and water transfers to promote conservation and efficiency (see S. 1441), S6207 [1AU] (see H.R. 3023), H5397 [2AU]

Weapons: increase excise tax and special occupational tax relative to firearms and increase transfer tax on any other weapon (see H.R. 3018), H5397 [2AU]

Cloture motions

Budget: limit sequestration by replacing certain spending cuts and eliminating tax loopholes (S. 388), motion to proceed, S849 [26FE], S991 [28FE]

Business and industry: empower States to require online retailers to collect and remit State sales and use taxes (S. 743), S2927 [24AP], S3013 [25AP]

——— empower States to require online retailers to collect and remit State sales and use taxes (S. 743), motion to proceed, S2785 [18AP], S2833 [22AP]

Dept. of Education: extend reduced interest rate for Federal Direct Stafford Loans through Tax Code modifications relative to pension plans, expatriated entities, and the oil and gas industry (S. 953), motion to proceed, S3949 [4JN], S3977 [6JN]

——— extend the reduced interest rate for Federal Direct Stafford Loans through Tax Code modifications relative to pension plans (S. 1238), motion to proceed, S5522 [8JY], S5595 [10JY]

Immigration: reform (S. 744), S4976 [21JN], S4988, S5012 [24JN], S5215 [26JN], S5330 [27JN]

——— reform (S. 744), motion to proceed, S3969 [6JN], S4086 [11JN]

Comments

Conservatives support proposal to empower States to require online retailers to collect and remit State sales and use taxes, S2098 [21MR]

E-mails 

Marketplace Fairness Act: Al Cardenas, American Conservative Union, S3076 [6MY]

Essays

Lessons From the Roman Empire: Rachel Castellani, E140 [13FE]

State of the Union: Emily Ellsworth, S649 [12FE]

——— Tyler Bradley, S702 [13FE]

Explanations

$1.5 Trillion Tax Hike in the Senate Democrats’ FY2014 Budget, S2118 [21MR]

Factsheets

Border Security, Economic Opportunity, and Immigration Modernization Act: Hirono Amendment on Eliminating Waiting Period for Legal Immigrants To Become Eligible for Certain Federal Aid Programs and Tax Credits, S4452 [13JN]

Letters

American Job Protection Act: Angelo I. Amador and Michelle Reinke Neblett, National Restaurant Association, S1109 [5MR]

——— David French, National Retail Federation, S1110 [5MR]

——— R. Bruce Josten, U.S. Chamber of Commerce, S1109 [5MR]

Authority for Mandate Delay Act: National Taxpayers Union, H4569 [17JY]

Border Security, Economic Opportunity, and Immigration Modernization Act: Senator Leahy, Committee on the Judiciary (Senate) and Senator Carper, Committee on Homeland Security and Governmental Affairs (Senate), S4362 [12JN]

——— Zack Taylor, National Association of Former Border Patrol Officers, S5008 [24JN]

Budget deficit: Representative Reed, H7632 [11DE]

Cut Unjustified Tax (CUT) Loopholes Act: several public interest organizations, S2115 [21MR]

Eliminate waiting period for legal immigrants to become eligible for certain Federal aid programs or tax credits: several organizations, S5327 [27JN]

Empower States to require online retailers to collect and remit State sales and use taxes: David French, National Retail Federation, S2100 [21MR]

——— several organizations, S2099 [21MR]

Fairness for American Families Act: Douglas W. Elmendorf, CBO, H4558 [17JY]

——— Georges C. Benjamin, American Public Health Association, H4563 [17JY]

——— Matt Kibbe, FreedomWorks (organization), H4567 [17JY]

——— Max Richtman, National Committee To Preserve Social Security & Medicare, H4563 [17JY]

——— National Taxpayers Union, H4569 [17JY]

——— Susan Eckerly, National Federation of Independent Business, H4566 [17JY]

Fairness for American Families Act and Authority for Mandate Delay Act: Katherine Beh Neas, Easter Seals, Inc., H4564 [17JY]

——— Mary Kay Henry, Service Employees International Union, H4563 [17JY]

——— several organizations, H4562 [17JY]

Immigration reform: Charlie Hoz-Pena, H7682 [11DE]

Individual health insurance mandate: several economists, H4571 [17JY]

Investigate allegations that the 501(c)4 tax-exempt status of certain political groups was subject to additional IRS scrutiny: several Senators, S3439 [15MY]

Investigate allegations that the 501(c)4 tax-exempt status of certain political groups was subject to additional scrutiny from the IRS: Becky Gerritson, Wetumpka Tea Party (organization), E1696 [18NO]

——— Bruce A. Jaggard, Richmond Tea Party (organization), E1697 [18NO]

——— Gary Johnston, Roane County Tea Party (organization), E1695 [18NO]

——— Greater Phoenix Tea Party Patriots (organization), E1697 [18NO]

——— H.R. Pence, Shelby County Liberty (organization), E1696 [18NO]

——— Jay Devereaux, Unite in Action, Inc., E1696 [18NO]

——— Liberty Township Tea Party (organization), E1696 [18NO]

——— Manassas Tea Party (organization), E1695 [18NO]

——— Patriots Educating Concerned Americans Now (organization), E1695 [18NO]

——— Rochester Tea Party Patriots (organization), E1697 [18NO]

Keep Student Loans Affordable Act: several youth, consumer, civil rights, and educational organizations, S5545 [9JY]

Keep the IRS Off Your Health Care Act: Christine Harbin Hanson, Americans for Prosperity (organization), H5365 [2AU]

——— Colin Hanna, Let Freedom Ring (organization), H5364 [2AU]

——— Ken Hoagland, Restore America’s Voice Foundation, H5366 [2AU]

——— Matt Kibbe, FreedomWorks (organization), H5367 [2AU]

——— Sean Ferritor, Seniors Coalition, H5364 [2AU]

——— several organizations, H5370 [2AU]

——— several taxpayer advocate organizations, H5369 [2AU]

Kids First Research Act: Beth Anne Baber, Nicholas Conor Institute, H7662 [11DE]

——— Clifford A. Hudis, American Society of Clinical Oncology (ASCO), H7654 [11DE]

——— Dean Crowe, Rally Foundation, H7655 [11DE]

——— Eileen Braun, Angelman Syndrome Foundation, H7654 [11DE]

——— Emil D. Kakkis, Everylife Foundation for Rare Disease, H7662 [11DE]

——— Emily Shetty, Leukemia & Lymphoma Society, H7660 [11DE]

——— Global Genes Project (organization), H7659 [11DE]

——— Jeffrey Brewer, JDRF (organization), H7660 [11DE]

——— Jeffrey Cohen, National Fragile X Foundation, H7659 [11DE]

——— Jennifer L. Howse, March of Dimes Foundation, H7655 [11DE]

——— Jessica Hester, Brooke’s Blossoming Hope for Childhood Cancer Foundation, H7655 [11DE]

——— Jim Kaufman, Children’s Hospital Association, H7661 [11DE]

——— Kathleen A. Casey, Bear Necessities Pediatric Cancer Foundation, H7655 [11DE]

——— Katrina M. Brohman, Just-In-Time Neuroblastoma Foundation, Inc., H7662 [11DE]

——— Liz Feld, Autism Speaks (organization), H7660 [11DE]

——— Nick Manetto, Coalition for Pediatric Medical Research, H7660 [11DE]

——— Paula Evans, Foundation for Angelman Syndrome Therapeutics, H7663 [11DE]

——— Rino Aldrighetti, Pulmonary Hypertension Association, H7663 [11DE]

——— Sara Hart Weir, National Down Syndrome Society, H7659 [11DE]

——— Scott Kennedy, Solving Kids’ Cancer (organization), H7656 [11DE]

——— Susan H. Connors, Brain Injury Association of America, H7663 [11DE]

——— United for Medical Research (coalition), H7662 [11DE]

Marketplace Fairness Act: Christine Gregoire and Bill Haslam, Governor of Tennessee, National Governors Association, S2951 [24AP]

——— Grover G. Norquist, Americans for Tax Reform (organization), S3070 [6MY]

——— Lance Trebesch, S2828 [22AP]

——— Senators Enzi and Alexander, S3071 [6MY]

——— several Senators, S2950 [24AP]

——— Tom Corbett, Governor of Pennsylvania, and Steven L. Beshear, Governor of Kentucky, National Governors Association, S2951 [24AP]

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

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

Patient Protection and Affordable Care Act implementation, S6797 [24SE], H6602 [15OC]

——— James P. Hoffa, International Brotherhood of Teamsters, S6825 [24SE]

——— Lee Stanley, H6609 [16OC]

Repeal excise tax on medical devices: several organizations, H5993–H5996 [28SE]

——— Walter J. Humann, OsteoMed (business), H5976 [28SE]

Secure Annuities for Employees (SAFE) Retirement Act: Catherine J. Weatherford, Insured Retirement Institute, S5663 [11JY]

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

——— 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]

——— 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]

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

Tax deduction improvement and extension for new and existing energy-efficient commercial buildings: several organizations, S6563 [18SE]

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

Lists

Companies granted Patient Protection and Affordable Care Act waivers, H5906–H5909 [27SE]

Conservatives opposing passing a continuing appropriations resolution unless it contains a provision to prohibit funding to implement Patient Protection and Affordable Care Act, H6402 [8OC]

Governors and former governors who support S. 743, Marketplace Fairness Act, S2952 [24AP]

Minnesota supporters of proposal to require online retailers to collect and remit State sales and use taxes, S2105 [21MR]

National organizations supporting the Cut Unjustified Tax (CUT) Loopholes Act, S2115 [21MR]

Noncontroversial amendments to S. 744, Border Security, Economic Opportunity, and Immigration Modernization Act, S4669 [19JN]

Organizations supporting S. 743, Marketplace Fairness Act, S2873 [23AP]

Republican amendments proposed for consideration to S. 744, Border Security, Economic Opportunity, and Immigration Modernization Act, S5234 [26JN]

State and local organizations supporting the Cut Unjustified Tax (CUT) Loopholes Act, S2116 [21MR]

Statements on social media, emails and letters supporting provision to prohibit funding to implement Patient Protection and Affordable Care Act, S6765–S6768, S6829–S6831 [24SE], H6105 [2OC]

Statements on Twitter (Internet site) supporting provision to prohibit funding to implement Patient Protection and Affordable Care Act, S6727, S6728, S6744, S6745 [24SE]

Statements supporting S. 743, Marketplace Fairness Act, S2833 [22AP]

Memorandums

Empower States To Require Online Retailers To Collect and Remit State Sales and Use Taxes: Steven Maguire, Jeanne Grimmett, and Erika K. Lunder, Congressional Research Service, S2103 [21MR]

Recent Examples of IRS Postponement of Statutory Effective Dates: Erika K. Lunder and Carol A. Pettit, Congressional Research Service, H4538 [17JY]

Messages

Economic Report: President Obama, S1891 [18MR], H1530 [15MR]

Motions

Budget: limit sequestration by replacing certain spending cuts and eliminating tax loopholes (S. 388), S849 [26FE]

Business and industry: empower States to require online retailers to collect and remit State sales and use taxes (S. 743), S2785 [18AP]

Dept. of Education: extend the reduced interest rate for Federal Direct Stafford Loans through Tax Code modifications relative to pension plans (S. 1238), S5584 [10JY], S5675 [15JY], S5717 [17JY]

Dept. of the Treasury: prohibit from enforcing health care reform (H.R. 2009), H5371 [2AU]

Health Care and Education Reconciliation Act: repeal health-care related provisions (H.R. 45), H2703 [16MY]

Immigration: reform (S. 744), S3969 [6JN], S4438 [13JN], S4657 [19JN], S4736 [20JN], S4977 [21JN], S5128 [25JN]

Patient Protection and Affordable Care Act: delay implementation of the employer health insurance mandate (H.R. 2667), H4573 [17JY]

——— delay implementation of the individual health insurance mandate (H.R. 2668), H4575 [17JY]

——— repeal (H.R. 45), H2703 [16MY]

Press releases

ATR Supports H.R. 2009, Keep the IRS Off Your Health Care Act: Ryan Ellis, Americans for Tax Reform (organization), H5368 [2AU]

EPA Coal Rule Threatens Energy Independence, Says IBEW: International Brotherhood of Electrical Workers, S6693 [24SE]

National Women’s Law Center Critical of House Bills Aimed at Hampering Health Care Law: National Women’s Law Center, H4563 [17JY]

Patient Protection and Affordable Care Act Individual Health Insurance Mandate Implementation: Mike Kreidler, Washington State Insurance Commissioner, E1089 [18JY]

Remarks in House

Abortion: prohibit taxpayer funded abortions (H.R. 7), H2752–H2754 [17MY]

Adoption tax credit: address high audit rate of tax returns, H3297 [12JN]

Alcoholic beverages: exempt the natural aging process in the determination of the production period for distilled spirits (H.R. 2312), H3638 [14JN]

——— modify taxation of hard cider (H.R. 2921), E1201 [1AU]

Budget: allocation of funds, H1342 [12MR], H1404, H1405, H1406, H1418–H1423 [14MR], H1434, H1537–H1542 [15MR], H1551, H1553, H1554 [18MR], H1864, H1870, H1871, H1873, H1874 [10AP], H1918, H1920, H1933 [11AP], H1962, H1963 [12AP], H2031 [16AP], H2238, H2239 [23AP]

——— constitutional amendment to require balanced (H.J. Res. 1), E4 [3JA]

——— constitutional amendment to require balanced (H.J. Res. 2), E9 [3JA]

——— historical impact of Government shutdown relative to a balanced budget, H6307 [5OC]

——— limit sequestration by replacing certain spending cuts and eliminating tax loopholes (S. 388), H994 [6MR]

——— repeal sequestration and replace automatic spending cuts with a balanced approach to revenue and spending, H357, H358, H361 [5FE], H392, H393 [6FE]

——— replace the sequester established by the Budget Control Act by eliminating certain taxpayer subsidies, H8078 [12DE]

Bush, George W.: evaluation of economic policies, H947 [4MR]

Business and industry: allow a credit against tax for qualified manufacturing facility construction costs (H.R. 616), H6213 [3OC]

——— allow employers a credit against income tax as an incentive to partner with educational institutions to provide skills training for students (H.R. 1271), H1883 [10AP]

——— disallow deduction for income attributable to domestic oil and gas production activities of major integrated oil companies (H.R. 1426), H1876 [10AP]

——— eliminate wage cap on payroll tax, H5773 [20SE]

——— empower States to require online retailers to collect and remit State sales and use taxes (H.R. 684), H2446 [7MY], H2538 [9MY], H2646–H2649 [15MY], H2832 [21MY]

——— encourage domestic insourcing and discourage foreign outsourcing (H.R. 851), H5602, H5603 [18SE]

——— impact of Government regulations on hiring and job loss, H4843–H4848 [22JY]

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

——— repeal fossil fuel subsidies for large oil companies (H.R. 609), E130 [12FE]

——— terminate certain energy tax subsidies and reform the corporate income tax rate, H6665 [22OC]

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. 1524), H2599 [14MY], H4514 [16JY], H6667 [22OC]

Charities: treat payments by charitable organizations to certain firefighters as exempt payments (H.R. 3458), H8086, H8087 [12DE], E1867 [12DE]

Children and youth: require individuals to include their Social Security numbers on the income tax return as a condition of claiming the refundable portion of the child tax credit (H.R. 556), H1364 [13MR]

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. 2396), E901 [17JN]

Commission on Americans Living Abroad: establish (H.R. 597), E117 [8FE]

Community development: permanently extend the new markets tax credit, H7404 [3DE]

Congress: accomplishments of the 113th Congress, H7697 [12DE]

——— goals of the 113th Congress, H5 [3JA], H2356 [26AP]

——— legislative priorities, H7195 [19NO], H7269–H7272 [20NO]

——— prohibit Members and their spouses from receiving agriculture crop subsidies and insurance payments, H5680 [19SE], E943 [20JN]

Congressional Black Caucus: budget priorities, H1560–H1566 [18MR], E325 [18MR]

Conservation of energy: provide a tax incentive for installation and maintenance of mechanical insulation property (H.R. 184), E701 [20MY]

Constitutional amendments: limit congressional power to impose a tax on failure to purchase goods or services (H.J. Res. 28), H2357 [26AP]

Contracts: repeal withholding tax on Federal, State, and local government contracts, H5371 [2AU]

——— require potential Federal contractors or grantees to certify they owe no Federal tax debt (H.R. 882), H2001–H2004 [15AP]

Corporations: provide Federal contracting preferences for, and a reduction in income tax rates on, patriot corporations (H.R. 929), H2234 [23AP]

Corps of Engineers: efforts to complete levee on lower Mississippi River, H433 [12FE]

Democratic Party: national agenda, H1575 [19MR], H1900–H1902 [10AP], H4993, H4994 [24JY]

Dept. of Agriculture: prevent imposition of fees on Christmas tree sales, H3905, H3906 [19JN]

Dept. of Education: extend the reduced interest rate for Federal Direct Stafford Loans through Tax Code modifications relative to pension plans (H.R. 2574), H4226–H4228 [9JY]

——— extend the reduced interest rate for Federal Direct Stafford Loans through Tax Code modifications relative to pension plans (S. 1238), H4221 [9JY]

Dept. of the Interior: prohibit granting new drilling rights on public lands to major integrated oil companies unless such companies agree not to claim the domestic production activities tax credit, H7278 [20NO]

Dept. of the Treasury: notify taxpayers each time the taxpayers’ information is accessed by the IRS (H.R. 3074), E1276 [10SE]

——— prohibit from enforcing health care reform, H5897 [27SE]

——— prohibit from enforcing health care reform (H.R. 2009), H5183, H5185, H5187 [31JY], H5272, H5274 [1AU], H5362–H5373 [2AU], E1202 [1AU]

——— prohibit from enforcing health care reform (H.R. 2009), consideration (H. Res. 322), H5276–H5285 [1AU]

——— prohibit from enforcing health care reform (H.R. 2009), motion to recommit, H5371, H5372 [2AU]

——— prohibit from enforcing health care reform (S. 983), H2850 [22MY]

——— provide a receipt to each taxpayer who files a Federal income tax return (H.R. 3039), E1242 [2AU]

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

Disasters: allow individuals to designate overpayments of income tax for disaster relief (H.R. 514), E85 [4FE], E96 [5FE]

——— provide a credit for hurricane and tornado mitigation expenditures (H.R. 2233), E790 [4JN]

——— provide a credit for hurricane and tornado mitigation expenditures (H.R. 2774), E1110 [22JY]

Diseases: require group and individual health insurance coverage and group health plans to cover oral cancer drugs on terms no less favorable than for cancer medications administered by a health care provider (H.R. 1801), H2256 [24AP], H7199 [19NO]

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

——— extend certain tax incentives for investment (H.R. 3272), E1446 [7OC]

——— provide full voting representation in Congress and exempt residents from paying Federal income taxes until such voting representation takes effect (H.R. 362), E56 [23JA]

Drugs: allow deductions and credits relative to expenditures in connection with marijuana sales conducted in compliance with State law (H.R. 2240), H3021 [4JN], E794 [4JN]

——— include vaccines against seasonal influenza within the definition of taxable vaccines (H.R. 475), H3704, H3705 [18JN]

——— provide for the taxation of marijuana (H.R. 501), E98 [5FE]

Ecology and environment: impose a retail tax on disposable carryout bags (H.R. 1686), E511 [23AP]

Economy: achieve a Federal spending target of 20 percent of gross domestic product (GDP) and a Federal revenue target of 20 percent of GDP by the end of calendar year 2020 (H. Res. 20), correction in engrossment, H1323 [7MR]

——— avert ‘‘fiscal cliff’’ economic crisis through bipartisan agreement on taxes and spending, E11 [3JA], E21 [14JA]

——— avert impact of budget sequestration on economy through bipartisan agreement on taxes and spending, H512 [14FE], H686, H687, H692 [27FE]

——— establish reporting requirements for Troubled Asset Relief Program or American Recovery and Reinvestment Act funds, H6449 [9OC]

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

——— impact of Government regulations, H3684 [17JN]

——— impact of immigration reform, H4320 [10JY], H4579–H4585 [17JY], H5186 [31JY]

——— impact of tax cuts, H1348 [12MR]

——— importance of job creation, H97 [15JA], H464 [13FE], H640 [26FE], H1406 [14MR], H1434 [15MR], H1668, H1669, H1670, H1671, H1677, H1679 [20MR], H1724, H1814 [21MR], H1871, H1873, H1874 [10AP], H1921, H1924 [11AP], H2377 [26AP], H2470–H2475 [7MY], H2494 [8MY], H2626 [15MY], H2723 [17MY], H2812 [21MY], H2916 [23MY], H3027 [4JN], H3106 [5JN], H3220 [6JN], H3274, H3277 [11JN], H3297, H3299 [12JN], H3368, H3369, H3370, H3371 [13JN], H3671, H3684 [17JN], H4001 [25JN], H4048 [26JN], H4148 [28JN], H4179, H4189, H4200 [8JY], H4223 [9JY], H4830, H4831, H4842–H4848 [22JY], H4987 [24JY], H5099 [30JY], H5352 [2AU], H5418 [9SE], H5441 [10SE], H5481 [11SE], H5532 [12SE], H5658 [19SE], H5808 [25SE], H6189 [3OC], H6418 [9OC], H6466 [10OC], E428 [11AP]

——— increase competitiveness of American manufacturing by reducing regulatory and other burdens, encouraging greater innovation and investment, and developing a stronger workforce (H.R. 3355), H6809 [28OC]

——— national objectives priority assignments, H819 [4MR], H1343–H1345 [12MR], H1625–H1628 [19MR], H3105 [5JN], H3263 [11JN], H3658 [17JN], H6235 [4OC]

——— provide tax relief for workers and businesses, rebuild and modernize country’s infrastructure, and provide pathways back to work for those looking for jobs, H157 [15JA], H1576 [19MR], H3106 [5JN], H5430 [9SE]

——— 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. 2821), H4990 [24JY], H5184 [31JY], H5275 [1AU], H5516 [12SE], H5599 [18SE], H5678 [19SE]

——— replace sequester with responsible spending reforms, H438 [12FE], H8077 [12DE]

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

Education: consolidate certain tax benefits for educational expenses (H.R. 3393), E1614 [30OC]

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

Electric power: extend production tax credit for wind power, H1894 [10AP], H7114 [15NO]

Employment: 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]

——— clarify that wages paid to unauthorized aliens are not deductible (H.R. 1292), H2293 [24AP], H2760 [17MY], H3648 [14JN]

——— 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 (H.R. 1674), E523 [23AP]

——— extend the work opportunity tax credit for certain targeted groups (H.R. 3328), H6912 [30OC], H7061 [14NO]

——— importance of manufacturing jobs and Make It in America agenda, H6665–H6668 [22OC], H6981–H6983 [12NO], H7245, H7247 [19NO], H7430–H7433 [3DE], H7620–H7626 [10DE]

Federal agencies and departments: include a tax on carbon emissions under major rules that shall have no force or effect unless a joint resolution of approval is enacted into law, H5318, H5319 [1AU], E1214 [2AU]

Federal employees: make persons having seriously delinquent tax debts ineligible for Federal employment (H.R. 249), H2004–H2010 [15AP], E478 [17AP]

Gambling: regulate and tax Internet gambling (H.R. 3491), E1669 [14NO]

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]

——— 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. 2900), H5269 [1AU], H6986 [12NO], H7198 [19NO]

——— national policy to provide health care and reform insurance procedures (H.R. 3121), H5901, H5904 [27SE], H5931 [28SE], H6581, H6586 [14OC], H6986, H6990 [12NO], H7004 [13NO], H7082 [14NO], H7155 [18NO], H7239–H7241 [19NO], H7262 [20NO], H7436–H7439 [3DE]

——— provide for incentives to encourage health insurance coverage (H.R. 2300), H5371 [2AU], H7082 [14NO], H7437 [3DE]

——— repeal excise tax on medical devices, H534, H535 [14FE], H2691 [16MY], H5975, H5980, H5990, H5993, H5996, H5998, H6001 [28SE], H6014 [30SE], H6064 [1OC], H6595 [15OC], H6609 [16OC], H7107 [14NO]

——— repeal excise tax on medical devices (H.R. 523), H2590, H2595, H2597 [14MY], H5186 [31JY], H5758–H5764 [19SE], H6001 [28SE]

——— repeal the employer health insurance mandate (H.R. 903), H4548 [17JY]

Health Care and Education Reconciliation Act: repeal health-care related provisions (H.R. 2300), H5371 [2AU], H7082 [14NO], H7437 [3DE]

——— repeal health-care related provisions (H.R. 2900), H5269 [1AU], H6986 [12NO], H7198 [19NO]

——— repeal health-care related provisions (H.R. 3121), H5901, H5904 [27SE], H5931 [28SE], H6581, H6586 [14OC], H6986, H6990 [12NO], H7004 [13NO], H7082 [14NO], H7155 [18NO], H7239–H7241 [19NO], H7262 [20NO], H7436–H7439 [3DE]

——— repeal health-care related provisions (H.R. 45), H2554, H2555 [9MY], H2590–H2600 [14MY], H2607, H2610, H2622, H2624, H2625, H2639–H2646 [15MY], H2662, H2665, H2666, H2667, H2668, H2669, H2670, H2682–H2706, H2707 [16MY], H2722, H2752 [17MY], H3006 [3JN], E689 [17MY], E709 [21MY]

——— repeal health-care related provisions (H.R. 45), consideration (H. Res. 215), H2670–H2681 [16MY]

——— repeal health-care related provisions (H.R. 45), motion to recommit, H2703, H2704 [16MY]

Housing: permit students who were homeless youths or homeless veterans to occupy low-income housing units (H.R. 3145), E1349 [19SE]

Hurricanes: provide tax relief for damages relative to Hurricane Sandy, E1607 [30OC]

Immigration: reform, H2257, H2259 [24AP], H2343–H2345 [25AP], H2428–H2431 [6MY], H2449, H2481 [7MY], H2771 [17MY], H3245–H3248 [6JN], H3638, H3642–H3649 [14JN], H3691 [18JN], H3976–H3982 [20JN], H4224 [9JY], H4319, H4320 [10JY], H4513, H4516–H4521 [16JY], H4579–H4585 [17JY], H4610 [18JY], H5186 [31JY], H5641–H5648 [18SE], H6398 [8OC], H6430 [9OC], H7378, H7386, H7389 [2DE], H7404 [3DE], H7455, H7459, H7462, H7464, H7466 [4DE], H7637 [11DE], H8088 [12DE], E1791 [4DE]

——— reform (H.R. 15), H6106 [2OC], H6842–H6844, H6887–H6891 [29OC], H7040–H7046 [13NO], H7146, H7148 [15NO], H7208 [19NO], H7305–H7308 [20NO], H7386 [2DE], H7467, H7468, H7503–H7506 [4DE], H7557 [5DE], H7681–H7684 [11DE], H8102 [12DE], E1750, E1751 [21NO], E1871 [12DE]

——— reform (S. 744), H2129 [18AP], H2251, H2290–H2293 [24AP], H2312, H2333 [25AP], H2409, H2431 [6MY], H2447 [7MY], H2493 [8MY], H2539, H2558, H2561 [9MY], H2609 [15MY], H2778 [20MY], H2813 [21MY], H2948–H2951 [23MY], H2967 [3JN], H3296 [12JN], H3670 [17JN], H3998, H4001 [25JN], H4042, H4073 [26JN], H4096 [27JN], H4148, H4149, H4167 [28JN], H4201–H4210 [8JY], H4219 [9JY], H4315, H4321 [10JY], H4475, H4476 [11JY], H4508 [16JY], H4582, H4594 [17JY], H4989, H5044–H5048 [24JY], H5487–H5491 [11SE], H6758, H6759 [23OC], H6844, H6848, H6888 [29OC], H7040, H7041, H7043, H7044 [13NO], H7146, H7148 [15NO], H7265, H7268 [20NO], E1728 [21NO]

India: impact of regulations on U.S. trade, E1230, E1232 [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 (H.R. 2289), H4006–H4008 [25JN]

Insurance: prevent avoidance of tax by insurance companies through reinsurance with non-taxed affiliates (H.R. 2054), E702 [20MY]

Internal Revenue Code: terminate (H.R. 352), E50 [23JA]

Investments: capital gains and dividends, H1668, H1669 [20MR]

——— 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. 2035), H2706 [16MY]

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

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

IRS: condition funding on implementation of recommendations to address inappropriate criteria used to identify tax-exempt applications for review, H5777 [20SE]

——— disclose certain tax return information relative to identity theft (H.R. 926), E224 [28FE]

——— ensure that employees are familiar with and act in accord with certain taxpayer rights (H.R. 2768), H5211, H5212 [31JY]

——— impose a moratorium on conferences (H.R. 2769), H5185, H5209–H5211 [31JY]

——— investigate allegations that the 501(c)4 tax-exempt status of certain political groups was subject to additional scrutiny, H2579 [14MY], H2608, H2612, H2623, H2624, H2625, H2626, H2643, H2649–H2651 [15MY], H2659, H2667, H2696, H2707 [16MY], H2721, H2723 [17MY], H2808, H2811, H2813 [21MY], H2842, H2849, H2908 [22MY], H2942–H2948 [23MY], H3028 [4JN], H3107 [5JN], H3220, H3235, H3237, H3241 [6JN], H4086 [27JN], H5388 [2AU], H5542 [12SE], H5658 [19SE], H7176–H7182 [18NO], H7259 [20NO]

——— lawsuit involving seizure of 10 million medical records relative to implementation of Patient Protection and Affordable Care Act, H2669 [16MY]

——— make imprisonment mandatory for unauthorized disclosure or inspection of returns and return information and willful oppression under color of law by officers and employees of the U.S. (H.R. 2557), H4091 [27JN]

——— prevent discriminatory misconduct against taxpayers by IRS officers and employees, H2588, H2589, H2590 [14MY]

——— prevent discriminatory misconduct against taxpayers by IRS officers and employees (H.R. 1950), E1178 [31JY]

——— prohibit implementation or enforcement of health care reform until certifications are made that there is not discriminatory misconduct against taxpayers by IRS officers and employees (H.R. 2022), H3102 [5JN], H3262 [11JN]

——— provide for the personal liability of certain Federal officers and employees (H.R. 3021), E1231 [2AU]

——— reform, H4221 [9JY]

——— terminate employment of employees who take certain official actions for political purposes (H.R. 2565), H5185, H5212–H5214 [31JY]

Local government: provide for offsetting certain past-due local tax debts against income tax overpayments (H.R. 2716), E1073 [17JY]

Medicare: reform, H1348, H1349 [12MR], H1415 [14MR], H1585, H1609 [19MR], H1635, H1637, H1692, H1706–H1708, H1711–H1716 [20MR], H1902 [10AP], H1922 [11AP], H2812 [21MY], E510 [23AP]

Medicare/Medicaid: impact of increased funding obligations on the economy, H513 [14FE]

Motor vehicles: exclude from gross income the reimbursement costs of using passenger automobiles for charitable organizations (H.R. 1212), E309 [15MR]

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

National Commission on Effective Marginal Tax Rates for Low-Income Families: establish (H.R. 2470), E927 [20JN]

National objectives: economic recovery, H318 [4FE], H554 [15FE], H2235–H2242 [23AP], H6667 [22OC], H6981 [12NO]

——— reform the Federal tax code, H1961 [12AP], H1997, H1998 [15AP], H2076, H2077, H2078 [17AP], H2129, H2147, H2149–H2152 [18AP], H2168, H2237–H2240 [23AP], H2276 [24AP], H3020 [4JN], H4846, H4848 [22JY], H4859 [23JY], H5650–H5652 [18SE]

NIH: provide for a pediatric research initiative through use of funds saved by terminating taxpayer financing of Presidential election campaigns and party conventions (H.R. 1724), H3362 [13JN]

——— provide for a pediatric research initiative through use of funds saved by terminating taxpayer financing of Presidential election campaigns and party conventions (H.R. 2019), H5576 [17SE], H7556 [5DE], H7637, H7653–H7666 [11DE], E1880 [16DE], E1902 [19DE]

Obama, President: evaluation of administration, H2311 [25AP]

——— evaluation of economic policies, H437 [12FE], H515 [14FE], H675 [27FE], H1537–H1542 [15MR], H2036 [16AP], H4864 [23JY], H4989 [24JY], H5598 [18SE], H5666 [19SE]

——— evaluation of energy policies, H4010, H4011, H4015–H4021 [25JN], H4050, H4061–H4068 [26JN]

——— evaluation of policies relative to coal industry, H2109–H2113 [17AP], H4010, H4011, H4015, H4017, H4018, H4020 [25JN], H4042, H4045, H4046, H4047, H4061–H4068 [26JN], H4090 [27JN], H4179, H4190 [8JY], H4846 [22JY], H5581, H5583–H5586 [17SE]

——— evaluation of policies relative to general aviation industry, H435 [12FE]

——— inaugural address, H202–H206 [22JA]

——— travel costs, H3651 [14JN], H3769 [19JN]

Orphan Drug Act: anniversary, E13 [4JA]

Patient Protection and Affordable Care Act: delay implementation, H5931, H5934, H5975–H5983, H5990–H6002, H6004, H6005 [28SE], H6014, H6015, H6016 [30SE]

——— delay implementation (H.R. 2809), H5899–H5909 [27SE]

——— delay implementation of the employer health insurance mandate, H4179 [8JY], H4221, H4222, H4223 [9JY], H4318 [10JY], H4374, H4375 [11JY], H4818 [19JY], H6067 [1OC], H6443 [9OC]

——— delay implementation of the employer health insurance mandate (H.R. 2667), H4475 [11JY], H4491, H4504 [16JY], H4527, H4529, H4530, H4531, H4532, H4533, H4534, H4546–H4560, H4564–H4575, H4579 [17JY], H4606, H4608, H4609 [18JY], H4817 [19JY], H4990, H5038 [24JY], H5333–H5336 [1AU], H7338 [21NO], E1074 [17JY], E1089 [18JY], E1108 [22JY]

——— delay implementation of the employer health insurance mandate (H.R. 2667), consideration (H. Res. 300), H4534–H4545 [17JY], E1143 [25JY]

——— delay implementation of the employer health insurance mandate (H.R. 2667), motion to recommit, H4573 [17JY]

——— delay implementation of the individual health insurance mandate, H5555 [17SE], H5897 [27SE], H5941, H5943 [28SE], H6021–H6029, H6034, H6038, H6044 [30SE], H6066 [1OC], H6119, H6157, H6159 [2OC], H6180, H6181, H6183, H6186, H6187, H6190, H6191 [3OC], H6231, H6240, H6242, H6246, H6251, H6257, H6265, H6272, H6273, H6276, H6277, H6280 [4OC], H6314 [5OC], H6335 [7OC], H6355, H6391, H6398 [8OC], H6417, H6422, H6425, H6442, H6445 [9OC], H6462, H6463 [10OC], H6533, H6535 [11OC], H6566 [12OC], H6573 [14OC], H6595 [15OC], H6612, H6614 [16OC], H6670–H6672 [22OC], H6692, H6762–H6766 [23OC], H6915 [30OC]

——— delay implementation of the individual health insurance mandate (H.R. 2668), H4475 [11JY], H4491 [16JY], H4529, H4530, H4531, H4532, H4533, H4534, H4546–H4573, H4575, H4579 [17JY], H4606, H4608, H4609 [18JY], H4817 [19JY], H4990 [24JY], H5333, H5334 [1AU], H6128 [2OC], H7402 [3DE], E1074 [17JY], E1087, E1089 [18JY]

——— delay implementation of the individual health insurance mandate (H.R. 2668), consideration (H. Res. 300), H4534–H4545 [17JY], E1145 [25JY]

——— delay implementation of the individual health insurance mandate (H.R. 2668), motion to recommit, H4575, H4576 [17JY]

——— delay penalty provisions of individual health insurance mandate, H6118 [2OC]

——— economic impact on middle class families, H6050 [30SE], H6070 [1OC]

——— exempt emergency services volunteers from employer health insurance mandate (H.R. 3685), H7670 [11DE]

——— express that health insurance mandate violates the clause of the Constitution requiring that bills for raising revenue originate in the House of Representatives (H. Res. 153), H6668, H6670 [22OC], H6891–H6893 [29OC], H7056 [14NO]

——— impact, H1342, H1349 [12MR], H1641 [20MR], H2168 [23AP], H2492 [8MY], H2610 [15MY], H2665, H2666, H2667, H2668, H2669 [16MY], H2809 [21MY], H2906–H2909 [22MY], H3028 [4JN], H4021–H4024 [25JN], H4477 [11JY], H4505 [16JY], H4535, H4539 [17JY], H5033–H5039 [24JY], H5275, H5334–H5336 [1AU], H5387 [2AU], H5516 [12SE], H5659, H5660 [19SE], H5930, H5933 [28SE], H6893 [29OC], E1208 [2AU]

——— impact of implementation on health care, coverage, costs, and accessibility, H5914–H5917 [27SE]

——— impact of implementation on Texas, H5913 [27SE]

——— impact on job creation and hiring, H1804, H1805, H1809 [21MR], H2015 [15AP], H2272 [24AP], H3107, H3109, H3110 [5JN], H3298 [12JN], H3367, H3370 [13JN], H3670 [17JN], H4001 [25JN], H4201 [8JY], H5033–H5039 [24JY], H5846 [26SE], H6015, H6025, H6044 [30SE], H6186 [3OC], H6235, H6245 [4OC], H6455 [10OC], H6987, H6988 [12NO]

——— impact on tax burden, H64 [14JA], H822 [4MR], H1336 [12MR], H6532 [11OC]

——— make the individual health insurance mandate voluntary (H.R. 3348), H6811 [28OC], H7130 [15NO], H7238 [19NO]

——— preserve certain provisions relative to women, children, and pre-existing conditions, H2703, H2704 [16MY]

——— prohibit employers from reducing insurance coverage for individuals and families who currently receive job-based health benefits, H4573 [17JY]

——— prohibit funding to implement, H5074 [25JY], H5375 [2AU], H5650–H5652 [18SE], H5665, H5667, H5668, H5684–H5692 [19SE], H5772, H5773, H5775–H5784, H5793, H5795–H5797 [20SE], H5809, H5825, H5827 [25SE], H5836, H5837, H5839, H5842, H5843, H5844, H5845, H5846, H5863, H5864, H5865 [26SE], H5895, H5896, H5898, H5899, H5912–H5914, H5919 [27SE], H5925, H5926, H5927, H5928, H5929, H5931, H5932, H5935, H5936, H5937, H5938, H5939–H5945 [28SE], H6013, H6014, H6015, H6042–H6048, H6049, H6050 [30SE], H6062 [1OC], E1361, E1362 [23SE]

——— protect consumers from premium increases and prohibit discrimination based on pre-existing conditions, H4575, H4576 [17JY]

——— protect tax credits for middle class and small businesses, H5371, H5372 [2AU]

——— reform, H6842 [29OC]

——— repeal, H969 [5MR], H1386–H1390 [13MR], H1532, H1533 [15MR], H1562 [18MR], H1798, H1804–H1810, H1818 [21MR], H2314 [25AP], H2578, H2588 [14MY], H3108 [5JN], H3639, H3646 [14JN], H4190 [8JY], H4219, H4221, H4222, H4223 [9JY], H4318 [10JY], H4375 [11JY], H4529 [17JY], H4604, H4608 [18JY], H4817 [19JY], H4848 [22JY], H5186 [31JY], H5332, H5333 [1AU], H5410 [9SE], H5442 [10SE], H6059 [1OC], H6113 [2OC], H6362 [8OC], H6609 [16OC], H7064, H7088, H7089, H7095 [14NO], H7150 [15NO], H7191 [19NO], H7460 [4DE], H7699 [12DE], E1664 [14NO]

——— repeal (H.R. 45), H2554, H2555 [9MY], H2590–H2600 [14MY], H2607, H2610, H2622, H2624, H2625, H2639–H2646 [15MY], H2662, H2665, H2666, H2667, H2668, H2669, H2670, H2682–H2706, H2707 [16MY], H2722, H2752 [17MY], H3006 [3JN], E689 [17MY], E709 [21MY]

——— repeal (H.R. 45), consideration (H. Res. 215), H2670–H2681 [16MY]

——— repeal (H.R. 45), motion to recommit, H2703, H2704 [16MY]

——— repeal (H.R. 2300), H5371 [2AU], H7082 [14NO], H7437 [3DE]

——— repeal (H.R. 2900), H5269 [1AU], H6986 [12NO], H7198 [19NO]

——— repeal (H.R. 3121), H5901, H5904 [27SE], H5931 [28SE], H6581, H6586 [14OC], H6986, H6990 [12NO], H7004 [13NO], H7082 [14NO], H7155 [18NO], H7239–H7241 [19NO], H7262 [20NO], H7436–H7439 [3DE]

——— repeal implementation of the employer health insurance mandate, H4190 [8JY], H4320 [10JY]

Political campaigns: provide a credit and a deduction for small political contributions (H.R. 3586), H7336 [21NO], E1732 [21NO]

——— reform system of public financing of Presidential elections (H.R. 270), H7661 [11DE]

Power resources: eliminate certain subsidies for fossil-fuel production, H3011 [3JN]

——— extend the qualifying advanced energy project credit (H.R. 1424), H1869 [10AP], H2677 [16MY]

——— increase excise tax on gasoline, diesel, and kerosene fuels (H.R. 3636), H7450 [4DE], H7691 [12DE], E1781 [3DE]

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

Rates, H233 [23JA], H318, H327 [4FE], H395–H398 [6FE], H641 [26FE], H1537–H1542 [15MR], H1577 [19MR], H1668, H1669 [20MR], H1870 [10AP], H2524 [8MY], H6294 [5OC], H6843 [29OC], E140 [13FE], E482 [17AP], E813 [6JN]

Republican Party: national agenda, H459 [13FE], H3341 [12JN], H4587–H4591 [17JY], H4730 [19JY], H4865 [23JY], H5442 [10SE], H5516 [12SE], H5843 [26SE], H6601 [15OC], H6613 [16OC], H7314, H7336 [21NO], H7404, H7406 [3DE], H7457 [4DE], H7636 [11DE]

Research: make the research credit permanent and increase the alternative simplified research credit (H.R. 905), H2234, H2235 [23AP], H6213 [3OC]

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

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 25), H2056–H2061 [16AP], H3106 [5JN]

Science: ensure development and responsible stewardship of nanotechnology (H.R. 394), E51 [23JA]

Securing America’s Future Economy (SAFE) Commission: establish, H1796 [21MR]

Senior citizens: allow seniors with Social Security and pension income to file income tax form 1040SR without regard to amount of interest or taxable income (H.R. 38), H2075 [17AP]

Small business: allow to defer the payment of certain employment taxes (H.R. 952), H3670 [17JN]

——— economic impact of Government regulations, E813 [6JN]

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

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

——— repeal expansion of information reporting requirements for certain payments to corporations, H5371 [2AU]

Social Security: reform, H2715 [16MY]

Supreme Court: decision on Patient Protection and Affordable Care Act constitutionality, H5918 [27SE], H6671 [22OC]

Tobacco products: deter smuggling and ensure collection of all tobacco taxes, H965 [5MR]

Transportation: extend the parity between exclusion from income for employer-provided mass transit and parking benefits (H.R. 3751), E1867 [12DE]

——— restoration of tax-free employer-sponsored public transit benefits for commuters, H96 [15JA]

Unemployment: prevent the payment of unemployment compensation to individuals discharged for drug or alcohol use (H.R. 1172), E305 [14MR]

——— provide a payroll tax exemption for hiring long-term unemployed individuals (H.R. 3752), E1870 [12DE]

Veterans: allow eligible veterans to use qualified veterans mortgage bonds to refinance home loans (H.R. 1885), E618 [8MY]

——— extend the work opportunity tax credit for veterans, H7456 [4DE]

——— extend the work opportunity tax credit for veterans (H.R. 3327), H6912 [30OC]

——— extend work opportunity tax credit for hiring veterans, assist small businesses owned by veterans, and improve enforcement of employment and reemployment rights of members of the uniformed services (H.R. 3453), H7623 [10DE]

——— reduce unemployment, H2832 [21MY]

Remarks in Senate

Abortion: prohibit taxpayer funded abortions and provide for conscience protections, S4630 [19JN]

Air pollution: impact of economy-wide global warming pollution emission cap and trade program, S34–S36 [22JA], S5608 [10JY], S5727, S5748 [17JY]

——— impose carbon pollution fee and use proceeds to provide Federal deficit reduction, reduced Federal tax rates, and other direct taxpayer benefits, S2270 [22MR], S8904 [17DE]

——— oppose carbon pollution fee, S2271 [22MR]

Alcoholic beverages: reduce excise tax rate on beer produced domestically by certain qualifying producers (S. 917), S3331 [9MY], S7856 [6NO]

Applied Materials, Inc.: merger with Tokyo Electron Limited and move to the Netherlands, S7662 [30OC]

Armed Forces: allow the work opportunity credit to small businesses which hire members of the Ready Reserve or National Guard (S. 1591), S7579 [28OC]

——— 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]

——— restore full working-age military retiree cost-of-living adjustment by requiring inclusion of Social Security numbers as a condition of claiming the refundable portion of the child tax credit, S9036 [19DE]

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

Bankruptcy: clarify rule allowing discharge as a nonpriority claim of governmental claims arising from disposition of farm assets (S. 1427), S6217 [1AU], S6335 [10SE]

Budget: allocation of funds, S1838 [14MR], S2478, S2483 [9AP], S2512–S2516, S2520–S2522, S2533 [10AP]

——— constitutional amendment to require balanced (S.J. Res. 20), S5684 [15JY]

——— limit sequestration by replacing certain spending cuts and eliminating tax loopholes, S8945 [18DE]

——— limit sequestration by replacing certain spending cuts and eliminating tax loopholes (S. 388), S819, S836–S844, S847 [26FE]

——— limit sequestration by replacing certain spending cuts and eliminating tax loopholes (S. 388), motion to proceed, S849 [26FE], S882, S884–S887, S905, S910 [27FE], S959–S961, S967, S970–S993, S1006 [28FE]

——— limit sequestration by replacing certain spending cuts and eliminating tax loopholes (S. 388), unanimous-consent request, S970, S986 [28FE]

——— reconciliation process, S1276–S1278 [11MR], S3226 [8MY]

——— reduce deficit by eliminating corporate tax loopholes, S8035 [14NO]

——— reduce the deficit and protect important programs by ending tax loopholes (S. 268), S590–S594 [11FE], S2114–S2118 [21MR], S3826, S3829 [23MY]

——— replace sequester with responsible spending reforms, S2066–S2071 [21MR]

——— replace the sequester by eliminating tax loopholes (S. 278), S3828, S3829 [23MY]

——— revenue neutral tax loophole reform, S2125–S2127 [21MR]

Business and industry: 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]

——— clarify the employment tax treatment and reporting of wages paid by professional employer organizations (S. 479), S1234 [6MR]

——— deny tax deductions for corporate regulatory violations (S. 1654), S7831 [5NO]

——— empower States to require online retailers to collect and remit State sales and use taxes, S2093–S2106, S2108 [21MR], S2248, S2273–S2278 [22MR]

——— empower States to require online retailers to collect and remit State sales and use taxes (S. 743), S2696 [16AP], S2697 [17AP], S2926–S2931, S2937–S2953 [24AP], S2983, S2985–S2991, S2994–S3009, S3013, S3016–S3018 [25AP], S3070–S3084 [6MY], S3153–S3155 [7MY]

——— empower States to require online retailers to collect and remit State sales and use taxes (S. 743), motion to proceed, S2785 [18AP], S2820–S2825, S2827–S2834, S2836–S2838 [22AP], S2859–S2863, S2866, S2871–S2873, S2875–S2882, S2885, S2891–S2894 [23AP], S2909, S2918, S2919 [24AP]

——— enforcement authority of States to collect State sales and use taxes from remote sellers in foreign countries, S3007 [25AP]

——— exempt businesses with less than certain amount of online sales from requirement to collect and remit State sales and use taxes, S2878, S2881 [23AP], S8939 [18DE]

——— expand denial of deduction for certain excessive employee remuneration (S. 1476), S6235 [1AU]

——— give businesses more time to comply with online sales tax regulations, S2986–S2991 [25AP]

——— implement a sunset for requiring online retailers to collect and remit State sales and use taxes, conduct study on costs of compliance, and limit State audits of online retailers, S2999 [25AP]

——— include tribal governments in provisions to empower States to require online retailers to collect and remit State sales and use taxes, S3154 [7MY]

——— reduce the corporate income tax rate, S2134–S2136 [21MR]

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

——— repeal fossil fuel subsidies for large oil companies, S5735 [17JY]

——— restrict use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation, S2083 [21MR], S2248 [22MR]

——— restrict use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation (S. 1533), S6649–S6661 [19SE]

Cargo transportation: establish a Maritime Goods Movement User Fee and provide grants for international maritime cargo improvements (S. 1509), S6522 [17SE]

CBO: provide Committee on Taxation (Joint) macroeconomic analysis of tax reform legislation, S2318 [22MR]

——— release of ‘‘Updated Budget Projections—Fiscal Years 2013 to 2023’’ report, S3496, S3499 [15MY], S3643 [21MY]

Charities: preserve deduction for charitable donations, S2086–S2088 [21MR], S3244 [8MY]

——— treat payments by charitable organizations to certain firefighters as exempt payments (H.R. 3458), S8661 [11DE], S8756 [12DE], S8814 [13DE]

——— treat payments by charitable organizations to certain firefighters as exempt payments (H.R. 3458), unanimous-consent agreement, S8717 [12DE]

Children and youth: clarify eligibility for the child tax credit (S. 91), S672 [13FE]

Committee on Homeland Security and Governmental Affairs (Senate): authorize release of Permanent Subcommittee on Investigations records on offshore profit shifting and the U.S. Tax Code (S. Res. 62), S957 [27FE]

Community development: extend the new markets tax credit, S8992 [19DE]

Congress: goals of the 113th Congress, S8–S10 [3JA], S25–S27 [22JA]

Conservation of energy: improve and extend deduction for new and existing energy-efficient commercial buildings, S6562 [18SE]

Conservation of natural resources: make permanent the special rule for contributions of qualified conservation contributions (S. 526), S1711 [12MR]

Dept. of Agriculture: prohibit individuals convicted of tax evasion from receiving any benefits from Government assistance programs, S3933, S3934 [4JN]

Dept. of Defense: curb waste, fraud, and abuse, S9021 [19DE]

Dept. of Education: establish interest rate caps on student loans through surtax on individuals making over a certain amount, S5870–S5872, S5880–S5882, S5884, S5885, S5887, S5890, S5892 [24JY]

——— extend reduced interest rate for Federal Direct Stafford Loans through Tax Code modifications relative to pension plans, expatriated entities, and the oil and gas industry (S. 953), S3436 [14MY], S3437 [15MY], S3915–S3919 [4JN], S4019 [7JN], S4196, S4197 [11JN], S4458–S4460 [13JN], S5220 [26JN], S5884 [24JY]

——— extend reduced interest rate for Federal Direct Stafford Loans through Tax Code modifications relative to pension plans, expatriated entities, and the oil and gas industry (S. 953), motion to proceed, S3970, S3971–S3975, S3977 [6JN]

——— extend reduced interest rate for Federal Direct Stafford Loans through Tax Code modifications relative to pension plans, expatriated entities, and the oil and gas industry (S. 953), unanimous-consent agreement, S3949 [4JN]

——— extend reduced interest rate for Federal Direct Stafford Loans through Tax Code modifications relative to pension plans, expatriated entities, and the oil and gas industry (S. 953), unanimous-consent request, S4196 [11JN], S4458 [13JN]

——— extend the reduced interest rate for Federal Direct Stafford Loans through Tax Code modifications relative to pension plans (S. 1238), S5317, S5476, S5510 [27JN]

——— extend the reduced interest rate for Federal Direct Stafford Loans through Tax Code modifications relative to pension plans (S. 1238), motion to proceed, S5513, S5518, S5522, S5523 [8JY], S5531–S5539, S5543–S5549, S5552, S5555–S5564 [9JY], S5584–S5598, S5600 [10JY], S5625 [11JY], S5675 [15JY], S5691 [16JY], S5717 [17JY], S5760 [18JY]

——— extend the reduced interest rate for Federal Direct Stafford Loans through Tax Code modifications relative to pension plans (S. 1238), unanimous-consent request, S5475 [27JN], S5589 [10JY]

Dept. of Energy: evaluate programs to eliminate wasteful Government spending, S8348 [20NO]

Dept. of the Interior: Payments in Lieu of Taxes program funding, S9090 [20DE]

——— reauthorize Payments in Lieu of Taxes program at levels roughly equivalent to property tax revenues lost due to the presence of Federal land, S2317 [22MR]

Dept. of the Treasury: prohibit from enforcing health care reform (H.R. 2009), S6172 [1AU], S6544 [17SE], S6547 [18SE]

——— prohibit from enforcing health care reform (H.R. 2009), unanimous-consent request, S6170 [1AU]

——— prohibit from enforcing health care reform (S. 1315), S5758 [17JY], S5759 [18JY], S6039 [30JY]

——— require report on the abuse of tax-exempt status by charitable organizations, S2995 [25AP]

Drugs: include vaccines against seasonal influenza within the definition of taxable vaccines (H.R. 475), S4725 [19JN]

——— include vaccines against seasonal influenza within the definition of taxable vaccines (H.R. 475), unanimous-consent agreement, S2904 [23AP]

Economy: comparison between policies of past Presidential administrations and the Obama administration, S1241 [7MR]

——— impact of tax cuts, S2000 [20MR]

——— importance of job creation, S3233 [8MY], S3286 [9MY], S3499 [15MY], S3733 [22MY], S4077 [11JN], S5600–S5602 [10JY], S5819 [23JY], S5952–S5955 [25JY], S6737, S6862 [24SE], S6912 [26SE], S7138 [2OC], S7855 [6NO], S8625 [11DE]

——— 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, S190 [23JA], S897, S898 [27FE], S5514 [8JY], S5810 [23JY], S7441 [13OC], S7495 [15OC], S7603 [29OC], S7712–S7714 [31OC], S7814 [5NO]

——— prevent use of chained consumer price index (CPI) to calculate cost-of-living adjustments for Social Security or veteran benefits or to increase low- and middle-class tax burden (S. Con. Res. 15), S2967–S2970 [24AP]

——— provide a comprehensive deficit reduction plan through dollar for dollar debt ceiling increase and entitlement program reform (S. 11), S8892 [17DE]

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

Education: consolidate the current education tax incentives into one credit against income tax for higher education expenses (S. 1090), S5597 [10JY]

Electric power: extend production tax credit for wind power, S20 [4JA], S8949 [18DE], S9022 [19DE]

Electronic commerce: moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce, S3153, S3154 [7MY]

Employment: reform tax code and provide incentives for businesses to bring jobs back and business activity back to the U.S., S7662 [30OC]

EPA: prohibit any regulations promulgated pursuant to a Presidential memorandum relative to power sector carbon pollution standards from taking effect, S6550 [18SE]

——— prohibit any regulations promulgated pursuant to a Presidential memorandum relative to power sector carbon pollution standards from taking effect (S. 1324), S5855 [24JY]

Families and domestic relations: permanently repeal estate tax, S2582 [11AP]

——— provide a credit for costs of certain infertility treatments (S. 881), S3611 [20MY]

——— provide tax relief for low- and middle-income families, S2253, S2254 [22MR]

——— 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]

——— strengthen the earned income tax credit and make permanent certain tax provisions under the American Recovery and Reinvestment Act (S. 836), S3038 [25AP]

Federal agencies and departments: curb waste, fraud, and abuse, S7303 [8OC], S7350 [9OC], S7381, S7382 [10OC]

Federal employees: make persons having seriously delinquent tax debts ineligible for Federal employment, S2994 [25AP]

——— make persons having seriously delinquent tax debts ineligible for Federal funding, S5861 [24JY]

Federal-State relations: extend the deduction of State and local general sales taxes, S8989 [19DE]

Food: permanently extend and expand deduction for charitable contributions of food inventory (S. 1395), S6077 [30JY]

Harbor Maintenance Trust Fund: allow payments to shippers entering or transporting cargo through certain ports, S3449, S3450 [15MY]

Health: expand and permanently extend health care tax credit available to laid-off employees receiving trade adjustment assistance and retirees receiving Pension Benefit Guaranty Corp., payments (S. 1446), S8989 [19DE]

——— 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]

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

——— national policy to provide health care and reform insurance procedures, S8940 [18DE]

——— provide for incentives to encourage health insurance coverage (S. 1851), S8978 [18DE]

——— repeal excise tax on medical devices, S2108, S2109, S2127, S2133 [21MR], S6813 [24SE], S6926–S6928 [26SE], S7235 [5OC], S7290, S7299 [8OC], S7316, S7342 [9OC]

——— repeal mandate that individuals purchase health insurance (S. 40), S1107–S1110 [5MR], S6037 [30JY], S7816 [5NO]

——— repeal the employer health insurance mandate (S. 399), S1107–S1110 [5MR], S6037 [30JY]

Health Care and Education Reconciliation Act: repeal health-care related provisions (H.R. 45), S3698 [21MY], S3701 [22MY]

——— repeal health-care related provisions (S. 1851), S8978 [18DE]

——— repeal (S. 177), S368 [29JA], S369 [30JA]

Health care professionals: provide exclusion for assistance provided to certain veterinary student loan repayment or forgiveness program participants (S. 553), S1789 [13MR]

Heath: extend the health coverage tax credit, S8989 [19DE]

Historic buildings and sites: provide a refundable credit for the installation of sprinklers and elevators in historic structures (S. 1421), S6214 [1AU]

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

Immigration: apply waiting period before certain immigrants become eligible for tax credits and cost sharing subsidies under the Patient Protection and Affordable Care Act, S4389 [12JN]

——— eliminate waiting period for legal immigrants to become eligible for certain Federal aid programs or tax credits, S4451 [13JN], S4500, S4501 [17JN], S5327 [27JN]

——— prohibit funding to implement exemptions from Patient Protection and Affordable Care Act fines for employment of registered provisional immigrants, S5140–S5142 [25JN]

——— prohibit individuals who have renounced their U.S. citizenship to avoid taxation from reentering the U.S., S4552 [18JN]

——— reform, S5950–S5952 [25JY], S5991–S5993 [29JY], S6100–S6102 [31JY], S8907 [17DE]

——— reform (S. 744), S2696 [16AP], S2744 [17AP], S2776, S2786–S2791 [18AP], S2913 [24AP], S3009–S3012, S3018–S3020 [25AP], S3314–S3317 [9MY], S3357–S3359 [13MY], S3537 [16MY], S3609 [20MY], S3701, S3728, S3748 [22MY], S3829 [23MY], S3916, S3927, S3929–S3931 [4JN], S4064–S4067 [10JN], S4093–S4206 [11JN], S4351, S4355, S4359–S4370, S4375–S4392, S4394–S4400, S4432–S4434 [12JN], S4435–S4438, S4440–S4443, S4450–S4457, S4462–S4467 [13JN], S4498–S4501, S4503–S4510, S4518–S4520 [17JN], S4535, S4546–S4568, S4570–S4574, S4620 [18JN], S4623, S4625, S4628, S4631–S4637, S4640–S4642, S4644–S4661, S4663–S4670 [19JN], S4727, S4730–S4786 [20JN], S4850–S4981 [21JN], S4987–S5013, S5098–S5101 [24JN], S5103, S5106–S5108, S5110–S5119, S5121–S5132, S5134, S5140–S5144 [25JN], S5203–S5222, S5225–S5229, S5233–S5236, S5238–S5258, S5306–S5313 [26JN], S5315–S5475, S5478–S5480, S5481, S5484 [27JN], S5513 [8JY], S5539 [9JY], S6186 [1AU], S6371 [11SE], S6548 [18SE], S6627 [19SE], S9011, S9043 [19DE]

——— reform (S. 744), motion to proceed, S3969 [6JN], S3997–S4014 [7JN], S4027–S4043 [10JN], S4069–S4071, S4073–S4093 [11JN]

——— reform (S. 744), order for printing, S5510 [27JN]

——— reform (S. 744), unanimous-consent agreement, S4438 [13JN], S4518 [17JN]

——— reform (S. 744), unanimous-consent request, S4384, S4385 [12JN], S4438 [13JN], S4739 [20JN], S5244, S5250 [26JN]

——— require registered provisional immigrant applicants to prove that they do not owe back taxes and remain current on tax obligations once they obtain change in status, S4389 [12JN]

——— use of emergency designation spending in immigration reform legislation, S4450 [13JN]

Income: reform laws and filing procedures, S5481–S5483 [27JN]

Individual retirement accounts: extend deduction on tax-free distributions for charitable purposes, S8992 [19DE]

——— 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]

Insurance: exclude from the definition of health insurance coverage certain medical stop-loss insurance obtained by certain plan sponsors of group health plans (S. 1735), S8942 [18DE]

Internal Revenue Code: end certain abusive tax practices and provide tax relief and simplification, S2948 [24AP]

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

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

Internet Tax Freedom Act: extend, S2928–S2931, S2937 [24AP], S2985, S3003 [25AP]

IRS: investigate allegations that audits of certain individuals and businesses were used as political intimidation, S3506–S3508 [15MY]

——— investigate allegations that the 501(c)4 tax-exempt status of certain political groups was subject to additional scrutiny, S3355, S3359 [13MY], S3392–S3395, S3410 [14MY], S3438, S3440, S3501, S3502, S3505–S3508, S3517, S3519 [15MY], S3538, S3545–S3547, S3551, S3558–S3561 [16MY], S3605 [20MY], S3706–S3709 [22MY], S3794, S3823 [23MY], S5929 [25JY], S6166–S6168 [1AU], S8987 [19DE]

——— prevent discriminatory misconduct against taxpayers by IRS officers and employees, S3402–S3404 [14MY]

Labor unions: prohibit access to Patient Protection and Affordable Care Act advanced premium tax credits for low-income members in effort to avoid increased health care costs, S734 [14FE]

Mayflower, AR: exclude from gross income compensation provided for victims of the pipeline oil spill (S. 1350), S5908 [24JY]

Medicare: reform, S2113, S2128, S2133 [21MR]

Minimum wage: increase, and extend increased expensing limitations for depreciable business assets and treatment of certain property as section 179 property (S. 1737), S8290 [19NO], S8293 [20NO]

Mining and mineral resources: protect health care and pension benefits of miners (S. 468), S1230 [6MR]

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

National objectives: economic recovery, S412 [31JA], S597 [12FE], S889–S892 [27FE], S2443 [8AP], S5925–S5927 [25JY], S6083–S6085 [31JY], S7977 [13NO], S8041 [14NO]

——— reform the Federal tax code, S2002 [20MR], S2128, S2134 [21MR], S2488 [9AP], S2631–S2633 [15AP], S3518 [15MY], S4763 [20JN], S5640 [11JY], S5813 [23JY], S5943, S5958–S5960 [25JY], S6083–S6085 [31JY], S6169 [1AU], S7367, S7374 [10OC], S8992 [19DE]

Native Americans: permanently extend the depreciation rules for property used predominantly within an Indian reservation (S. 1834), S8915 [17DE]

NIH: provide for a pediatric research initiative through use of funds saved by terminating taxpayer financing of Presidential election campaigns and party conventions (H.R. 2019), S9115 [20DE]

Obama, President: evaluation of administration, S5699 [16JY], S5723 [17JY]

——— evaluation of economic policies, S191–S195 [23JA], S236–S238 [24JA], S300–S302 [28JA], S411, S429 [31JA], S481 [7FE], S572, S577 [11FE], S598, S599 [12FE], S664–S666, S668–S670 [13FE], S1241, S1242 [7MR], S5852–S5854, S5874 [24JY], S5931, S5952–S5955 [25JY], S6169 [1AU], S6483, S6485 [17SE], S6548–S6550, S6580 [18SE], S8737 [12DE]

——— evaluation of energy policies, S1147–S1149 [6MR], S5013–S5015 [24JN], S5104–S5106, S5109, S5132–S5140 [25JN], S5762 [18JY]

——— evaluation of environmental and climate policies, S5766 [18JY], S5955 [25JY]

——— evaluation of policies relative to coal industry, S5204 [26JN], S5762, S5789 [18JY], S5852 [24JY], S8819 [15DE], S8926 [18DE]

Patient Protection and Affordable Care Act: delay implementation, S6489 [17SE], S7012–S7014, S7017 [30SE]

——— delay implementation of the employer health insurance mandate, S5532, S5535, S5550, S5553–S5555 [9JY], S5604 [10JY], S5659–S5661 [11JY], S5701, S5713 [16JY], S5720 [17JY], S5769 [18JY], S6139 [31JY], S6425 [12SE], S6548 [18SE], S6853, S6868 [24SE], S7070 [1OC]

——— delay implementation of the employer health insurance mandate (H.R. 2667), S5723, S5726 [17JY], S5931 [25JY], S6765 [24SE]

——— delay implementation of the employer health insurance mandate (S. 1488), S7645 [30OC], S7811, S7816 [5NO], S7971 [13NO]

——— delay implementation of the individual health insurance mandate, S6139 [31JY], S6404, S6406–S6408, S6425 [12SE], S6548 [18SE], S6853, S6868 [24SE], S6926, S6928 [26SE], S6982, S6989 [27SE], S7022, S7039–S7041, S7043 [30SE], S7065, S7069–S7072 [1OC], S7118 [2OC], S7145, S7148 [3OC], S7187 [4OC], S7257 [7OC], S7278, S7299 [8OC], S7314 [9OC], S7362 [10OC]

——— delay implementation of the individual health insurance mandate (H.R. 2668), S5850 [23JY], S5931 [25JY], S6170, S6173 [1AU], S6765, S6771, S6845 [24SE]

——— delay implementation of the individual health insurance mandate (H.R. 2668), unanimous-consent request, S6170 [1AU], S8987 [19DE]

——— delay implementation of the individual health insurance mandate (S. 1488), S7645 [30OC], S7811, S7816 [5NO], S7971 [13NO]

——— delay implementation of the individual health insurance mandate until the American Health Benefit Exchanges are functioning properly (S. 1592), S7581 [28OC], S7583 [29OC], S7816 [5NO]

——— delay implementation of the individual health insurance mandate until the American Health Benefit Exchanges are functioning properly (S. 1592), unanimous-consent request, S7657 [30OC]

——— delay implementation (S. 1490), S6407 [12SE], S6856, S6860 [24SE]

——— eliminate cap on flexible spending account contributions and requirement for prescriptions for over-the-counter drugs under health savings accounts and flexible spending accounts, S2302 [22MR]

——— impact, S2023 [20MR], S2053, S2055, S2078 [21MR], S2320 [22MR], S3100–S3102 [7MY], S3308–S3310 [9MY], S3922 [4JN], S5639 [11JY], S6042–S6049, S6056–S6060 [30JY], S6144, S6168, S6177–S6179 [1AU], S6581, S6582, S6587 [18SE], S6930 [26SE]

——— impact on job creation and hiring, S3287 [9MY], S4436 [13JN], S5713–S5715 [16JY], S5931, S5949, S5955 [25JY], S6043, S6044 [30JY], S6707–S6709, S6712–S6716, S6721–S6724, S6729–S6731, S6797, S6830, S6854, S6867, S6878 [24SE], S6974 [27SE], S7043 [30SE], S7069 [1OC], S7851 [6NO], S7974 [13NO]

——— impact on tax burden, S8659 [11DE]

——— limit availability of tax credits and reductions in cost-sharing to individuals receiving health coverage under certain labor union plans, S6430–S6432 [12SE]

——— modify definition of full-time employee, S2259, S2278, S2279 [22MR]

——— modify definition of full-time employee relative to employer health insurance mandate (S. 701), S2567 [10AP], S3302 [9MY]

——— prohibit discrimination based on pre-existing conditions, S6750, S6751 [24SE]

——— prohibit funding to implement, S5772 [18JY], S5825 [23JY], S5949 [25JY], S6045–S6049 [30JY], S6146 [1AU], S6571, S6572, S6577 [18SE], S6612, S6614–S6616, S6629, S6636 [19SE], S6673–S6680 [23SE], S6689–S6752, S6763–S6881 [24SE], S6907–S6919, S6921, S6923–S6931, S6933–S6941, S6947–S6956 [26SE], S6971–S6992, S6998–S7000 [27SE], S7035–S7039 [30SE]

——— prohibit funding to implement (S. 1292), S5673 [11JY], S5691 [16JY]

——— prohibit implementation funding, S1724–S1741 [13MR], S2240, S2243, S2244, S2263, S2264 [22MR]

——— provide that the individual mandate shall not be construed as a tax (S. 560), S6785 [24SE]

——— provide that the reinsurance program be applied equally to all health insurance issuers and group health plans (S. 1724), S8189 [19NO]

——— repeal, S1278 [11MR], S2253 [22MR], S3100–S3102 [7MY], S3437 [15MY], S4630 [19JN], S4729 [20JN], S6037–S6039 [30JY], S6138 [31JY], S6173–S6175 [1AU], S7287 [8OC], S8014–S8020 [14NO]

——— repeal and replace, S6425–S6427 [12SE]

——— repeal (H.R. 45), S3698 [21MY], S3701 [22MY]

——— repeal (S. 177), S368 [29JA], S369 [30JA]

——— repeal (S. 1851), S8978 [18DE]

——— repeal tax increase on catastrophic medical expenses, S2290 [22MR]

——— repeal tax increases, S2254 [22MR]

Pensions: clarify tax treatment of church pension plans (S. 952), S3433 [14MY]

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

Political campaigns: prohibit the use of public funds for political party conventions, S2996 [25AP]

Power resources: eliminate taxable income limit on percentage depletion for oil and natural gas produced from marginal properties (S. 1833), S8915 [17DE]

——— extend certain renewable energy tax incentives, S8992 [19DE]

——— impose carbon tax, S2447 [8AP]

——— national energy policy, S3889 [3JN], S4438–S4440 [13JN]

——— prohibit a national energy tax and revise regulations relative to discharge of pollutants by the coal industry into certain protected waters, S6693 [24SE]

——— prohibit a national energy tax and revise regulations relative to discharge of pollutants by the coal industry into certain protected waters (S. 1514), S6544 [17SE], S6547 [18SE], S6612 [19SE]

——— prohibit a national energy tax and revise regulations relative to discharge of pollutants by the coal industry into certain protected waters (S. 1514), unanimous-consent request, S6612 [19SE]

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

Public debt: increase revenues, S2922 [24AP]

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

Railroads: extend and modify the railroad track maintenance credit, S8992 [19DE]

——— extend and modify the railroad track maintenance credit (S. 411), S1019 [28FE]

Rates, S237 [24JA], S347 [29JA], S370–S372 [30JA], S429 [31JA], S450–S454 [4FE], S577 [11FE], S1276–S1278 [11MR], S1722 [13MR], S1827 [14MR], S1917, S1940–S1942 [19MR], S2014–S2019 [20MR], S2073–S2076, S2092, S2118–S2120 [21MR], S2487 [9AP], S2586 [11AP], S3147 [7MY], S7349 [9OC]

Renewable energy: 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]

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

Republican Party: national agenda, S6630 [19SE], S6696 [24SE]

Research: extend the research credit, S8988 [19DE]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (S. 122), S223 [23JA]

Schools: 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 (S. 1523), S6600 [18SE]

Senate: legislative priorities, S6478 [17SE], S6552, S6554 [18SE]

Ships and vessels: impose an ad valorem excise tax on certain passenger cruise voyages (S. 1450), S6222 [1AU]

——— provide that income attributable to certain passenger cruises beginning or ending in the U.S. be treated as effectively connected with the conduct of a trade or business within the U.S. (S. 1449), S6222 [1AU]

Small business: provide a taxpayer bill of rights (S. 725), S2651 [15AP]

——— 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 (S. 1085), S3908 [3JN]

Sports: prohibit certain sports organizations from claiming tax-exempt status, S2997 [25AP]

Supreme Court: decision on Patient Protection and Affordable Care Act constitutionality, S6770, S6782–S6786 [24SE], S8687–S8692 [12DE]

Tobacco products: provide tax rate parity among all tobacco products (S. 194), S466 [4FE]

Transportation: extend the parity between exclusion from income for employer-provided mass transit and parking benefits, S8989, S8991 [19DE]

——— extend the parity between exclusion from income for employer-provided mass transit and parking benefits (S. 1882), unanimous-consent request, S9083 [20DE]

Unemployment: prohibit an increase in tax rates until unemployment is reduced to a certain level, S2245 [22MR]

Veterans: extend the work opportunity credit for employers of recently discharged veterans (S. 140), S1882 [18MR]

——— prohibit legislation that would increase taxes on veterans, S2287 [22MR]

——— reduce unemployment by ensuring training and transition assistance and providing incentives to employers for hiring veterans, S277 [24JA], S924 [27FE]

Volunteer workers: provide recruitment and retention incentives for volunteer emergency service workers (S. 506), S1271 [7MR]

War: recognize impact of financial costs on U.S. economy and refocus efforts on addressing domestic priorities, S7713 [31OC]

Women: protect housing rights of victims of domestic violence, dating violence, sexual assault, or stalking, S497 [7FE]

Reports

Benefits of the Health Care Reform Law in Arkansas’ 2d Congressional District: Committees on Energy and Commerce, Ways and Means, and Education and the Workforce (House) Democratic Staff, H4551 [17JY]

Benefits of the Health Care Reform Law in Florida’s 12th Congressional District: Committees on Energy and Commerce, Ways and Means, and Education and the Workforce (House) Democratic Staff, H4553 [17JY]

Benefits of the Health Care Reform Law in Georgia’s 11th Congressional District: Committees on Energy and Commerce, Ways and Means, and Education and the Workforce (House) Democratic Staff, H4569 [17JY]

Benefits of the Health Care Reform Law in Indiana’s 9th Congressional District: Committees on Energy and Commerce, Ways and Means, and Education and the Workforce (House) Democratic Staff, H4559 [17JY]

Benefits of the Health Care Reform Law in Michigan’s 10th Congressional District: Committees on Energy and Commerce, Ways and Means, and Education and the Workforce (House) Democratic Staff, H4567 [17JY]

Benefits of the Health Care Reform Law in Minnesota’s 3d Congressional District: Committees on Energy and Commerce, Ways and Means, and Education and the Workforce (House) Democratic Staff, H4559 [17JY]

Benefits of the Health Care Reform Law in Ohio’s 16th Congressional District: Committees on Energy and Commerce, Ways and Means, and Education and the Workforce (House) Democratic Staff, H4554 [17JY]

Benefits of the Health Care Reform Law in Pennsylvania’s 18th Congressional District: Committees on Energy and Commerce, Ways and Means, and Education and the Workforce•20(House) Democratic Staff, H4552 [17JY]

Benefits of the Health Care Reform Law in Tennessee’s 1st Congressional District: Committees on Energy and Commerce, Ways and Means, and Education and the Workforce (House) Democratic Staff, H4560 [17JY]

Benefits of the Health Care Reform Law in Tennessee’s 6th Congressional District: Committees on Energy and Commerce, Ways and Means, and Education and the Workforce (House) Democratic Staff, H4570 [17JY]

Benefits of the Health Care Reform Law in Tennessee’s 7th Congressional District: Committees on Energy and Commerce, Ways and Means, and Education and the Workforce (House) Democratic Staff, H4556 [17JY]

Benefits of the Health Care Reform Law in Texas’ 8th Congressional District: Committees on Energy and Commerce, Ways and Means, and Education and the Workforce (House) Democratic Staff, H4548 [17JY]

Benefits of the Health Care Reform Law in Texas’ 26th Congressional District: Committees on Energy and Commerce, Ways and Means, and Education and the Workforce (House) Democratic Staff, H4542 [17JY]

Benefits of the Health Care Reform Law in Virginia’s 5th Congressional District: Committees on Energy and Commerce, Ways and Means, and Education and the Workforce (House) Democratic Staff, H4562 [17JY]

Benefits of the Health Care Reform Law in Virginia’s 7th Congressional District: Committees on Energy and Commerce, Ways and Means, and Education and the Workforce (House) Democratic Staff, H4565 [17JY]

Benefits of the Health Care Reform Law in Washington’s 5th Congressional District: Committees on Energy and Commerce, Ways and Means, and Education and the Workforce (House) Democratic Staff, H4566 [17JY]

Benefits of the Health Care Reform Law in Wisconsin’s 1st Congressional District: Committees on Energy and Commerce, Ways and Means, and Education and the Workforce (House) Democratic Staff, H4548 [17JY]

Long-Term Budget Outlook—Consequences of Large and Growing Federal Debt: CBO (Excerpt), S7258 [7OC]

Protecting Our Nation From Bad Federal Budget Choices: Coalition on Human Needs, E194 [26FE]

Reports filed

Alcohol and Tobacco Tax and Trade Bureau Personnel Flexibilities Act: Committee on Oversight and Government Reform (House) (H.R. 2067) (H. Rept. 113–156), H4522 [16JY]

Border Security, Economic Opportunity, and Immigration Modernization Act: Committee on the Judiciary (Senate) (S. 744), S3905 [3JN]

——— Committee on the Judiciary (Senate) (S. 744) (S. Rept. 113–40), S4021 [7JN]

Consideration of H.R. 45, Patient Protection and Affordable Care Act and Health Care and Education Reconciliation Act Health-Care Related Provisions Repeal: Committee on Rules (House) (H. Res. 215) (H. Rept. 113–59), H2653 [15MY]

Consideration of H.R. 2009, Keep the IRS Off Your Health Care Act: Committee on Rules (House) (H. Res. 322) (H. Rept. 113–187), H5259 [31JY]

Consideration of H.R. 2668, Fairness for American Families Act and H.R. 2667, Authority for Mandate Delay Act: Committee on Rules (House) (H. Res. 300) (H. Rept. 113–157), H4522 [16JY]

Contracting and Tax Accountability Act: Committee on Oversight and Government Reform (House) (H.R. 882) (H. Rept. 113–35), H1990 [12AP]

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

Federal Employee Tax Accountability Act: Committee on Oversight and Government Reform (House) (H.R. 249) (H. Rept. 113–38), H1990 [12AP]

Nomination of Joseph W. Nega To Be U.S. Tax Court Judge: Committee on Finance (Senate), S5968 [25JY]

Nomination of Michael B. Thornton To Be U.S. Tax Court Judge: Committee on Finance (Senate), S5968 [25JY]

Prohibit Use of Public Funds for Political Party Conventions: Committee on House Administration (House) (H.R. 94) (H. Rept. 113–291), H8106 [12DE]

Terminate Taxpayer Financing of Presidential Election Campaigns and Party Conventions: Committee on House Administration (House) (H.R. 95) (H. Rept. 113–292), H8106 [12DE]

Rulings of the Chair

Health Care and Education Reconciliation Act: repeal health-care related provisions (H.R. 45), H2670 [16MY]

Immigration: reform (S. 744), S4755 [20JN], S5330 [27JN]

Patient Protection and Affordable Care Act: repeal (H.R. 45), H2670 [16MY]

Statements

Authority for Mandate Delay Act: Executive Office of the President, H4555 [17JY]

Fairness for American Families Act: Executive Office of the President, H4555 [17JY]

Immigration Reform: Coalition of Evangelicals, H5489 [11SE]

——— Several Citizens and Immigrants, E1730, E1734, E1744, E1747–E1749, E1750, E1751–E1753 [21NO]

Insurance Coverage Requirement Is Foundation of Improving Access, Quality and Cost Containment in Health Care: Jeff Cain, American Academy of Family Physicians, H4563 [17JY]

Minnesota Proposal To Require Online Retailers To Collect and Remit Sales and Use Taxes: Alliance for Main Street Fairness, S2105 [21MR]

No Empirical Basis for Reducing the Social Security Cost-of-Living Adjustment: several economists and social insurance experts, S2969 [24AP]

Prohibit Funding To Implement Patient Protection and Affordable Care Act: Several Think Tank Leaders (excerpts), S6778 [24SE]

Veterinary Medicine Loan Repayment Program Enhancement Act: Several Organizations, S1790 [13MR]

Summaries

Affordable Care Act Is Providing Stability and Security for Middle-Class Pennsylvanians, S6581 [18SE]

Stop Tax Haven Abuse Act (S. 1533), S6660 [19SE]

Tables

Direct spending legislation—Committee on Ways and Means (House) allocation for resolution changes, H220 [22JA]

Marketplace Fairness Act timeline, S2949 [24AP]

Texts of

H. Res. 215, consideration of H.R. 45, Patient Protection and Affordable Care Act and Health Care and Education Reconciliation Act health-care related provisions repeal, H2670 [16MY]

H. Res. 300, consideration of H.R. 2667, Authority for Mandate Delay Act and H.R. 2668, Fairness for American Families Act, H4534 [17JY]

H. Res. 322, consideration of H.R. 367, Regulations From the Executive in Need of Scrutiny Act, H.R. 2009, Keep the IRS Off Your Health Care Act, and H.R. 2879, Stop Government Abuse Act, H5276 [1AU]

H.R. 45, Patient Protection and Affordable Care Act and Health Care and Education Reconciliation Act health-care related provisions repeal, H2682 [16MY]

H.R. 249, Federal Employee Tax Accountability Act, H2004 [15AP]

H.R. 475, include vaccines against seasonal influenza within the definition of taxable vaccines, H3704 [18JN]

H.R. 882, Contracting and Tax Accountability Act, H2001 [15AP]

H.R. 2009, Keep the IRS Off Your Health Care Act, H5362 [2AU]

H.R. 2019, Kids First Research Act, H7653 [11DE]

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. 2565, Stop Targeting Our Politics (STOP) IRS Act, H5212 [31JY]

H.R. 2667, Authority for Mandate Delay Act, H4546 [17JY]

H.R. 2668, Fairness for American Families Act, H4557 [17JY]

H.R. 2768, Taxpayer Bill of Rights Act, H5211 [31JY]

H.R. 2769, Stop Playing on Citizens’ Cash Act, H5209 [31JY]

H.R. 3458, Fallen Firefighters Assistance Tax Clarification Act, H8086 [12DE]

S. 8, End Wasteful Tax Loopholes Act, S47 [22JA]

S. 194, Tobacco Tax Equity Act, S440 [31JA]

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

S. 743, Marketplace Fairness Act, S3083 [6MY]

S. 744, Border Security, Economic Opportunity, and Immigration Modernization Act, S4093–S4195 [11JN], S5357–S5475 [27JN]

S. 764, Patients’ Right To Know Act, S2799 [18AP]

S. 917, Small Brewer Reinvestment and Expanding Workforce Act, S3332 [9MY]

S. 952, Church Plan Clarification Act, S3433 [14MY]

S. 983, Keep the IRS Off Your Health Care Act, S3580 [16MY]

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

S. 1315, Keep the IRS Off Your Health Care Act, S5756 [17JY]

S. 1350, Mayflower Oil Spill Tax Relief Act, S5909 [24JY]

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

S. 1421, Historic Downtown Preservation and Access Act, S6215 [1AU]

S. 1427, Family Farmer Bankruptcy Clarification Act, S6218 [1AU]

S. 1449, provide that income attributable to certain passenger cruises beginning or ending in the U.S. be treated as effectively connected with the conduct of a trade or business within the U.S., S6222 [1AU]

S. 1450, impose an ad valorem excise tax on certain passenger cruise voyages, S6223 [1AU]

S. 1457, Aged Distilled Spirits Competitiveness Act, S6229 [1AU]

S. 1514, Saving Coal Jobs Act, S6524–S6527 [17SE]

S. 1620, Tax Transparency Act, S7678 [30OC]

S. 1694, Hearing Aid Assistance Tax Credit Act, S8006 [13NO]

S. 1834, permanently extend the depreciation rules for property used predominantly within an Indian reservation, S8916 [17DE]

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

S. Con. Res. 4, oppose Federal efforts to establish a carbon tax on fuels for electricity and transportation, S333 [28JA]

S. Con. Res. 12, support and strengthen tax incentives for retirement savings, S2568 [10AP]

S. Con. Res. 15, prevent use of chained consumer price index (CPI) to calculate cost-of-living adjustments for Social Security or veteran benefits or to increase low- and middle-class tax burden, S2967 [24AP]

S. Res. 62, Committee on Homeland Security and Governmental Affairs (Senate) Permanent Subcommittee on Investigations release of records on offshore profit shifting and the U.S. Tax Code, S947 [27FE]

S. Res. 159, condemn IRS targeting of Tea Party groups and call for an investigation, S3960 [4JN]

S.J. Res. 7, constitutional amendment to require balanced budget, S715 [13FE]

S.J. Res. 27, disapprove IRS rule relative to the Patient Protection and Affordable Care Act individual mandate, S7732 [31OC]