INVESTMENTS see also Securities

Amendments

Federal employees: change default investment fund under the Thrift Savings Plan (S. 2117), S5642, S5647 [16SE]

Financial institutions: clarify application of certain leverage and risk-based capital requirements (S. 2270), S3382, S3383 [3JN]

Financial Stability Oversight Council: strengthen review authority of regulations issued by Consumer Financial Protection Bureau (H.R. 3193), H2037, H2039, H2040, H2041 [27FE]

——— strengthen review authority of regulations issued by Consumer Financial Protection Bureau (H.R. 3193), consideration (H. Res. 475), H1738 [11FE]

Pensions: reform funding rules for cooperative associations and small charitable employers to ensure their ability to provide pension plans to employees (S. 1302), S531, S546 [28JA]

Taxation: extend certain expiring provisions of the Internal Revenue Code and make technical corrections (H.R. 5771), S6454 [9DE], S6791, S6792 [12DE], S6924 [16DE]

——— extend certain expiring provisions of the Internal Revenue Code (S. 2260), S3087, S3088 [15MY]

——— make permanent the reduced recognition period for built-in gains for S corporations (H.R. 4453), consideration (H. Res. 616), H5263 [11JN]

——— permanently extend increased expensing limitations for depreciable business assets (H.R. 4457), consideration (H. Res. 616), H5263 [11JN]

——— simplify and make permanent the research credit (H.R. 4438), consideration (H. Res. 569), H3471 [7MY]

——— simplify and make permanent the research credit (H.R. 4438), consideration (H. Res. 576), H3968 [8MY]

Analyses

Achieving a Better Life Experience (ABLE) Act (H.R. 647), H8321 [3DE]

Articles and editorials

Bank’s Lobbyists Help in Drafting Financial Bills, S6720 [12DE]

Barney Frank Criticizes Planned Rollback of Namesake Financial Law, H9068 [11DE]

Presbyterians Join the Anti-Israeli Choir—Divesting From Companies Like Motorola Solutions To Show Solidarity With the Palestinians, H5644 [24JN]

Bills and resolutions

America Saves Week: support goals and ideals (see H. Res. 496), H2097 [28FE]

American Infrastructure Fund: establish to provide loans or guarantees to State or local governments for qualified infrastructure projects (see S. 1957), S439 [16JA]

Aviation: encourage investments in airports through public-private partnerships (see S. 2750), S5217 [31JY]

Bankruptcy: improve protections for employees and retirees in business bankruptcies (see S. 2589), S4404 [10JY]

Budget: clarify that the standard setting body designated pursuant to the Securities Act, Securities Investor Protection Corp., and Public Accounting Oversight Board funding is not subject to the sequester (see H.R. 4270), H2484 [14MR]

Business and industry: affirm private equity plays an important role in growing and strengthening U.S. businesses and that it has fostered significant investment in the U.S. economy (see H. Res. 702), H7184 [31JY]

——— eliminate incentives for corporations to hold accumulated earnings offshore, invest in domestic infrastructure, and provide international tax reform (see H.R. 5857), H9302 [11DE]

——— ensure that the treatment of illiquid swaps does not disadvantage certain non-financial end users who use them to manage business risk (see H.R. 4330), H2743 [27MR]

——— establish standardized labeling allowing consumers to identify products manufactured in the U.S., allow a tax credit for equity investments in small business, and establish small business savings accounts (see S. 2680), S5050 [29JY]

Carbon Capture and Sequestration Deployment Acceleration Fund: establish (see S. 2776), S5325 [1AU]

CFTC: align exemptions for general solicitation of investment in commodity pools similar to the exemption provided for general solicitation of securities under the Jumpstart Our Business Startups Act (see H.R. 4392), H2913 [3AP]

——— impose fees and assessments to recover the cost of appropriations to the Commission (see H.R. 5490), H7617 [16SE]

——— improve futures and swaps trading (see S. 2330), S2953 [13MY]

——— prevent manipulation of physical commodities prices (see S. 3013), S6788 [12DE]

——— require the de minimis quantity of swap dealing needed to qualify for exemption from designation as a swap dealer to be changed by a vote of the CFTC (see H.R. 3814), H20 [7JA]

——— specify how clearing requirements apply to certain affiliate transactions (see S. 2976), S6350 [4DE] (see H.R. 5471), H7528 [15SE]

——— take certain actions to reduce excessive speculation in energy markets (see S. 2548), S4153 [26JN] (see H.R. 4996), H5817 [26JN]

Coal: direct Federal investment in carbon capture and storage and other clean coal technologies (see S. 2152), S1730 [25MR]

Colleges and universities: provide a legal framework necessary for the growth of innovative private financing options for students to fund postsecondary education (see S. 2230), S2327 [9AP] (see H.R. 4436), H3142 [9AP]

Commodity Exchange Act: ensure futures commission merchant compliance (see S. 2601), S4502 [15JY]

Community development: create livable communities through coordinated public investment and streamlined requirements (see S. 2900), S5783 [18SE]

Contraceptives: ensure employers cannot prohibit access, call for an FDA study on whether prescriptions are necessary for contraceptives, and allow use of certain health accounts to purchase over-the-counter drugs (see S. 2605), S4502 [15JY]

Courts: require upon request a probable cause hearing in connection with property seizures relative to certain monetary instruments transactions (see H.R. 5833), H9044 [10DE]

Credit: allow homeowners facing mortgage foreclosure to avoid deficiency judgments (see H.R. 4334), H2744 [27MR]

——— limit investor and homeowner losses in foreclosures (see H.R. 4596), H3939 [7MY]

——— require Federal mortgage agencies to consider energy costs in the underwriting process, reduce home energy consumption, and facilitate creation of energy efficiency retrofit and construction jobs (see H.R. 4615), H4015 [8MY]

——— require servicers to establish a deed-for-lease program under which eligible mortgagors may remain in their homes as renters (see H.R. 5396), H7240 [1AU]

Dept. of Defense: improve energy savings (see S. 2273), S2566 [30AP] (see H.R. 4536), H3363 [30AP]

Dept. of Energy: authorize a research program, loan guarantees, and tax credits to facilitate development and commercial deployment of carbon capture and sequestration technologies (see S. 2287), S2647 [5MY]

——— improve technology transfer by removing bureaucratic barriers to industry and small businesses and ensuring investments in research development generate maximum returns (see S. 2129), S1652 [13MR]

Dept. of Homeland Security: allow aliens having status as an E–2 nonimmigrant by reason of a change of nonimmigrant classification made in the U.S. after a trip abroad without obtaining a new visa (see H.R. 5237), H7039 [29JY]

——— make U.S. Citizenship and Immigration Services EB–5 regional center program permanent (see H.R. 4659), H4064 [13MY]

Dept. of Labor: ensure labor organization financial transparency and accountability (see S. 2688), S5134 [30JY]

——— establish an Employee Ownership and Participation Initiative (see S. 2412), S3341 [2JN]

Dept. of the Interior: contract with eligible Indian tribes to manage land buy-back programs and require that certain amounts be deposited into interest bearing accounts (see H.R. 4694), H4783 [21MY] (see H.R. 5020), H5875 [8JY]

Dept. of the Treasury: establish U.S. Employee Ownership Bank (see S. 2411), S3341 [2JN]

——— improve transparency of the Financial Stability Oversight Council and improve the systemically important financial institution (SIFI) designation process (see H.R. 5180), H6745 [23JY]

——— increase the dollar limitation on the de minimis safe harbor from treatment as a capital expenditure for taxpayers without applicable financial statements (see H.R. 4332), H2744 [27MR]

——— issue Transportation Bonds to fund transportation projects in each State (see H.R. 4945), H5723 [24JN]

Dept. of Transportation: provide States with greater flexibility in innovative highway financing (see S. 2051), S1233 [27FE]

——— reauthorize the State Infrastructure Bank program (see H.R. 3872), H223 [14JA]

Economy: create jobs by revising Federal labor laws, decreasing regulatory burdens, providing comprehensive energy reform, and streamlining access to investment capital (see H.R. 4304), H2695 [26MR]

Eximbank: redesignate as the Made-in-America Bank (see H.R. 5424), H7387 [9SE]

Federal aid programs: encourage and support partnerships between the public and private sectors to improve our nation’s social programs (see S. 2691), S5134 [30JY] (see H.R. 4885), H5493 [18JN]

Federal employees: change default investment fund under the Thrift Savings Plan (see S. 2117), S1584 [12MR] (see H.R. 4193), H2301 [11MR]

Financial institutions: allow mutual capital certificates to satisfy capital requirements for mutual depositories and establish mutual national banks (see H.R. 4252), H2483 [14MR]

——— clarify application of certain leverage and risk-based capital requirements (see S. 2102), S1416 [10MR] (see S. 2270), S2470 [29AP] (see H.R. 4510), H3291 [29AP]

——— clarify application of certain leverage and risk-based requirements and improve definitions of points and fees for mortgage transactions (see H.R. 5461), H7528 [15SE]

——— clarify that prohibitions on investments in certain funds shall not be construed to require divestiture of certain collateralized debt obligations backed by trust-preferred securities (see S. 1907, 1912), S223 [9JA] (see H.R. 3819), H72 [8JA]

——— exclude certain debt securities of collateralized loan obligations from the prohibition against acquiring or retaining an ownership interest in a hedge fund or private equity fund (see H.R. 4167), H2255 [6MR]

——— modify exemptions for small creditors and mortgage loan servicers (see H.R. 4521), H3363 [30AP]

——— provide that residential mortgages held in portfolio qualify as qualified mortgages for purposes of presumption of ability to repay requirements (see S. 2641), S4705 [22JY]

——— require a study of appropriate capital requirements for mortgage servicing assets for nonsystemic banking institutions (see H.R. 4042), H1769 [11FE]

Financial literacy: encourage greater public-private sector collaboration to promote for students and young adults (see H. Res. 721), H7454 [11SE]

Financial Literacy Month: designate (see S. Res. 423), S2406 [11AP]

——— support goals and ideals (see H. Res. 535), H2853 [2AP]

Financial Stability Oversight Council: strengthen review authority of regulations issued by Consumer Financial Protection Bureau (see S. 2212), S2161 [3AP]

——— strengthen review authority of regulations issued by Consumer Financial Protection Bureau (H.R. 3193), consideration (see H. Res. 475), H1718 [10FE]

Foreign aid: establish an interagency mechanism to coordinate U.S. development programs and private sector investment activities (see S. 2831), S5629 [16SE]

FRS: replace the Director of the Consumer Financial Protection Bureau with a 5-person commission (see S. 2213), S2161 [3AP]

Green Bank: establish to assist in financing of qualified clean energy and energy efficiency projects (see S. 2271), S2566 [30AP] (see H.R. 4522), H3363 [30AP]

Immigration: establish employment-based immigrant visa for alien entrepreneurs who have received significant capital from investors to establish business in the U.S. (see H.R. 5378), H7184 [31JY]

——— reform EB–5 immigrant investor visa program (see H.R. 4178), H2256 [6MR]

Inland Waterways Trust Fund: revise financing rate (see S. 2955), S6204 [20NO]

Jumpstart Our Business Startups Act: improve crowdfunding provisions (see H.R. 4564), H3445 [6MY]

Lobbyists: require disclosure of political intelligence activities and restrict former employees and officials of executive and legislative branches relative to political intelligence contacts (see H.R. 5525), H7881 [18SE]

National Credit Union Administration: provide pass-through share insurance for deposits or shares of any interest on lawyers trust accounts (see S. 2699), S5134 [30JY]

National Save for Retirement Week: support goals and ideals (see S. Res. 542), S5564 [11SE]

New Zealand: include in the list of foreign states whose nationals are eligible for admission into the U.S. as E–1 and E–2 nonimmigrants if U.S. nationals are treated similarly by New Zealand (see S. 2048), S1174 [26FE]

Pensions: establish a special rule for determining normal retirement age for certain existing defined benefit plans (see H.R. 5792), H8668 [4DE]

——— extend automatic extension of amortization periods and funding improvement and rehabilitation plan rules relative to multiemployer defined benefit pension plans (see H.R. 5773), H8225 [1DE]

——— permit multiemployer plans in critical status to modify plan rules relative to withdrawal liability (see H.R. 5802), H8669 [4DE]

——— reform funding rules for cooperative associations and small charitable employers to ensure their ability to provide pension plans to employees (see H.R. 4275), H2488 [18MR]

——— reform the private retirement system by establishing USA Retirement Funds (see S. 1979), S655 [30JA] (see H.R. 5828), H9044 [10DE]

——— require plans to establish policies on firm-specific risks in asset management services, greater diversification in investment strategies, and inclusion of diverse asset managers and minority brokerage firms (see H.R. 5877), H9303 [11DE]

Power resources: promote domestic development and deployment of clean energy technologies (see H.R. 4426), H3057 [8AP]

Public welfare programs: exempt certain college savings plans from asset limitations when determining SSI, Temporary Assistance for Needy Families Program, or LIHEAP eligibility (see H.R. 5783), H8365 [3DE]

Public works: require public construction and infrastructure projects to use U.S. iron, steel, wood, cement, and manufactured goods, establish American Star Program, and extend Build America Bonds program (see S. 2682), S5051 [29JY]

SBA: create a grant program for governmental and other nonprofit organizations that support startup businesses by providing entrepreneurs with resources and services to produce viable businesses (see S. 2850), S5698 [17SE] (see H.R. 4059), H1776 [14FE]

——— make grants for economic growth, business retention, and business recruitment to economically underserved communities (see H.R. 3956), H1480 [28JA]

——— reauthorize women’s business center program (see S. 2693), S5134 [30JY] (see H.R. 5584), H7884 [18SE]

Science: provide for investment in innovation through research and development and improve U.S. competitiveness (see H.R. 4186), H2260 [10MR]

——— provide for investment in innovation through research and development and science, technology, engineering, and mathematics (STEM) education (see H.R. 4159), H2255 [6MR]

SEC: clarify definition of general solicitation under Federal securities law as not applying to events like demo days (see S. 2498), S3863 [19JN] (see H.R. 4915), H5557 [19JN]

——— enhance ability of small and emerging growth companies to access capital markets and reduce regulatory burdens (see H.R. 5405), H7295 [8SE]

——— extend statute of limitations for certain securities law violations (see S. 2868), S5782 [18SE]

——— improve form 10-K and regulation S-K (see H.R. 4569), H3446 [6MY]

——— modify disclosures to investors in municipal and corporate debt securities (see S. 2114), S1584 [12MR]

——— prevent duplicative regulation of advisers of small business investment companies (see S. 2765), S5217 [31JY]

——— provide for a notice-filing registration procedure for brokers participating in the transfer of ownership of smaller companies and provide appropriate regulation of such transfers (see S. 1923), S325 [14JA]

——— provide smaller public companies with access to capital-raising advantages by eliminating excessive filing requirements and expediting stock registration (see H.R. 4568), H3446 [6MY]

——— revise definition of a well-known seasoned issuer to reduce worldwide market value threshold under the definition (see H.R. 4697), H4783 [21MY]

——— revise regulation D relative to exemptions from registration requirements for certain sales of securities (see H.R. 4570), H3446 [6MY]

——— revise rules to increase threshold amount for requiring issuers to provide certain disclosures relative to compensatory benefit plans (see H.R. 4571), H3446 [6MY]

Securities: amend securities laws to improve private market offerings (see H.R. 4554), H3407 [1MY]

Small business: prevent duplicative regulation of advisers of small business investment companies (see H.R. 4200), H2301 [11MR]

SSA: establish USAccounts family savings program (see H.R. 5576), H7883 [18SE]

Taxation: adjust limits on expensing of certain depreciable business assets (see H.R. 4501), H3240 [28AP]

——— allow a business credit for investments in rural microbusinesses (see H.R. 5346), H7182 [31JY]

——— allow a credit against income tax for equity investments by angel investors (see S. 2497), S3863 [19JN] (see H.R. 4931), H5597 [20JN]

——— allow certain individuals a credit against income tax for contributions to certain college savings plans (see S. 2882), S5782 [18SE]

——— allow increased contributions to health savings accounts and allow Medicare and VA health care participants to contribute to health savings accounts (see H.R. 3871), H223 [14JA]

——— allow individuals a deduction for amounts contributed to disaster savings accounts to help defray costs of preparing their homes to withstand a disaster and repair or replace damaged property (see S. 1991), S763 [4FE] (see H.R. 3989), H1592 [4FE]

——— allow Medicare beneficiaries participating in Medicare Advantage medical savings accounts to contribute their own money to their medical savings account (see H.R. 4177), H2256 [6MR]

——— allow rollovers from other retirement plans into simple retirement accounts (see H.R. 5672), H7900 [19SE]

——— allow use of certain tax-advantaged investment plans for tuition for elementary and secondary education expenses (see H.R. 3977), H1511 [29JA]

——— amend nondiscrimination provisions of Internal Revenue Code to protect older, longer service participants in qualified retirement plans (see S. 2855), S5782 [18SE] (see H.R. 5381), H7184 [31JY]

——— assist in recovery and development of the Virgin Islands by reducing tax imposed on distributions from certain retirement plans’ assets (see H.R. 3821), H72 [8JA]

——— encourage retirement savings by modifying requirements of employer-established individual retirement accounts (see H.R. 5875), H9303 [11DE]

——— encourage use of 529 plans and Coverdell education savings accounts (see H.R. 5477), H7616 [16SE]

——— establish a deduction for married couples who are both employed and have young children, increase the earned income tax credit for childless workers, and close certain tax loopholes (see S. 2162), S1775 [26MR]

——— establish ABLE accounts to pay for qualified disability expenses of family members with disabilities (H.R. 647), consideration (see H. Res. 766), H8272 [2DE]

——— establish small business savings accounts (see H.R. 5427), H7387 [9SE]

——— exclude dividends from controlled foreign corporations from the definition of personal holding company income for purposes of the personal holding company rules (see H.R. 4589), H3939 [7MY]

——— exclude from gross income compensation received by employees consisting of qualified distributions of employer stock (see H.R. 4089), H1937 [25FE]

——— exempt certain stock of real estate investment trusts from the tax on foreign investment in U.S. real property interests (see H.R. 5487), H7617 [16SE]

——— exempt foreign pensions from dispositions of investment in U.S. real property (see H.R. 5251), H7039 [29JY]

——— exempt private foundations from the tax on excess business holdings in the case of certain philanthropic enterprises which are independently supervised (see S. 2710), S5135 [30JY] (see H.R. 5645), H7886 [18SE]

——— expand and make permanent rules relative to investment by nonresident aliens in domestic mutual funds (see H.R. 4555), H3407 [1MY]

——— expand availability of employee stock ownership plans in S corporations (see H.R. 4837), H5318 [11JN]

——— expand certain exceptions to private activity bond rules for first-time farmers (see H.R. 4757), H5022 [29MY]

——— expand existing tax credits to encourage the capture, utilization, and sequestration of carbon dioxide (see S. 2288), S2647 [5MY]

——— expand health savings accounts (see H.R. 5465), H7528 [15SE]

——— extend and modify the research and development credit to encourage innovation (see S. 1920), S325 [14JA]

——— extend certain expiring energy tax incentives (see H.R. 5775), H8225 [1DE]

——— extend certain expiring provisions of the Internal Revenue Code (see S. 2260), S2424 [28AP] (see H.R. 4469), H3196 [10AP]

——— extend certain expiring provisions of the Internal Revenue Code and make technical corrections (see H.R. 5771), H8225 [1DE]

——— extend certain expiring provisions of the Internal Revenue Code and make technical corrections (H.R. 5771), consideration (see H. Res. 766), H8272 [2DE]

——— extend certain expiring provisions of the Internal Revenue Code and make technical corrections (H.R. 5771), correction in enrollment (see H. Con. Res. 124), H9044 [10DE]

——— extend exclusion for small business stock and provide incentives for small business high technology research investment (see S. 2139), S1652 [13MR]

——— extend exclusion from gross income of discharges of qualified principal residence indebtedness (see H.R. 3856), H183 [13JA]

——— extend exclusion from gross income of discharges of qualified principal residence indebtedness and provide exclusions from income for certain payments under the National Mortgage Settlement (see H.R. 4062), H1776 [14FE]

——— extend expensing of certain depreciable business assets (see H.R. 4019), H1686 [6FE]

——— extend qualified zone academy bonds and reduce the private business contribution requirement with respect to such bonds (see H.R. 5347), H7182 [31JY]

——— extend tax-free distributions from individual retirement accounts for charitable purposes (see H.R. 3944), H1479 [28JA]

——— extend the 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements (see H.R. 3948), H1479 [28JA]

——— extend the new markets tax credit and provide designated allocations for areas impacted by decline in manufacturing (see S. 1896), S68 [7JA]

——— extend time period for contributing military death gratuities to Roth IRAs and Coverdell education savings accounts (see H.R. 4559), H3407 [1MY]

——— improve and expand Coverdell education savings accounts (see S. 2892), S5783 [18SE]

——— improve certain education savings plans (see H.R. 4333), H2744 [27MR]

——— increase, expand, and extend the credit for hydrogen-related alternative fuel vehicle refueling property and increase investment credit for more efficient fuel cells (see S. 2573), S4336 [9JY] (see H.R. 4733), H4829 [22MY]

——— increase deduction for business start-up expenditures (see H.R. 3861), H183 [13JA]

——— increase the annual contribution limit for Coverdell education savings accounts and include athletic equipment in qualified elementary and secondary education expenses (see S. 2568), S4271 [8JY]

——— increase the national limitation amount for qualified highway or surface freight transfer facility bonds (see S. 2050), S1233 [27FE]

——— make permanent certain rules regarding basis adjustments to stock of S corporations making charitable contributions of property (see H.R. 4454), H3195 [10AP]

——— make permanent the 7-year depreciation recovery period for motorsport entertainment complexes (see H.R. 4933), H5597 [20JN]

——— make permanent the exclusion from gross income of discharges of qualified principal residence indebtedness (see H.R. 5785), H8365 [3DE]

——— make permanent the reduced recognition period for built-in gains for S corporations (see H.R. 4453), H3195 [10AP]

——— make permanent the reduced recognition period for built-in gains for S corporations (H.R. 4453), consideration (see H. Res. 616), H5248 [10JN]

——— make permanent the rule allowing certain tax-free distributions from individual retirement accounts for charitable purposes (see H.R. 4619), H4015 [8MY]

——— make qualified biogas property eligible for the energy credit and permit new clean renewable energy bonds to finance qualified biogas property (see S. 2739), S5217 [31JY]

——— make technical corrections to recently enacted tax legislation and remove provisions of the Internal Revenue Code that are no longer applicable (see S. 2261), S2424 [28AP] (see H.R. 5528), H7882 [18SE]

——— modify and make permanent certain expiring provisions of the Internal Revenue Code relative to charitable contributions (see H.R. 5806), H8867 [8DE]

——— modify certain rules applicable to qualified small issue manufacturing bonds (see H.R. 5319), H7181 [31JY]

——— modify certain safe harbor requirements to encourage small business to offer retirement plans and to allow individuals to save more (see S. 1970), S599 [29JA] (see H.R. 4376), H2853 [2AP]

——— modify energy credit to provide greater incentives for combined heat and power (CHP) and waste heat to power (WHP) energy efficiency technologies (see H.R. 4916), H5557 [19JN]

——— modify incentives for production of biodiesel (see S. 2021), S947 [12FE]

——— modify rate for excise tax on investment income of private foundations (see H.R. 4691), H4684 [20MY]

——— modify rules relative to health savings accounts (see H.R. 4777), H5063 [30MY]

——— permanently extend increased expensing limitations for depreciable business assets (see H.R. 4457), H3195 [10AP]

——— permanently extend increased expensing limitations for depreciable business assets (H.R. 4457), consideration (see H. Res. 616), H5248 [10JN]

——— permanently extend straight-line cost recovery and certain expensing for qualified leasehold improvement property, restaurant property, and retail improvement property (see H.R. 4940), H5639 [23JN]

——— permanently extend the 15-year recovery period for qualified leasehold improvement property, restaurant property, and retail improvement property (see H.R. 4212), H2360 [12MR]

——— permanently extend the new markets tax credit (see H.R. 4365), H2853 [2AP]

——— permanently extend the tax treatment for certain Build America Bonds (see S. 2203), S2161 [3AP]

——— permanently extend the tax treatment for certain Build America Bonds and provide recovery zone economic development bonds for certain cities (see H.R. 5330), H7182 [31JY]

——— permanently modify limitations on deduction of interest by financial institutions which hold tax-exempt bonds (see H.R. 5199), H6814 [24JY]

——— permit rollovers from health savings accounts to Medicare Advantage medical savings accounts (see H.R. 4180), H2256 [6MR]

——— prevent veterans from being disqualified from contributing to health savings accounts by reason of receiving VA medical care for service-connected disabilities (see H.R. 4900), H5556 [19JN]

——— protect employees in the building and construction industry who are participants in multiemployer plans (see H.R. 3837), H134 [9JA]

——— provide an elective safe harbor for expensing costs of acquiring or producing tangible property by small businesses (see S. 2237), S2378 [10AP]

——— provide an exception for certain public-private research arrangements from the business use test for purposes of determining private activity bonds (see H.R. 5829), H9044 [10DE]

——— provide exception from passive loss rules for investments in high technology research small business pass-thru entities (see H.R. 4855), H5363 [12JN]

——— provide for comprehensive tax reform (see H.R. 1), H9043 [10DE]

——— provide for dependent care savings accounts (see S. 2806), S5588 [15SE] (see H.R. 5326), H7181 [31JY]

——— provide for startup businesses to use a portion of the research and development credit to offset payroll taxes (see H.R. 4696), H4783 [21MY]

——— provide for tax preferred savings accounts for dependent youth (see H.R. 4129), H2097 [28FE]

——— provide incentives for clean energy and repeal fossil fuel subsidies for big oil companies (see H.R. 4753), H4909 [28MY]

——— provide that the volume cap for private activity bonds shall not apply to bonds for facilities for the furnishing of water and sewage facilities (see S. 2345), S3074 [15MY] (see H.R. 4237), H2432 [13MR]

——— reform estate and gift taxes (see H.R. 4061), H1776 [14FE]

——— simplify and make permanent the research credit (see H.R. 4438), H3143 [9AP]

——— simplify and make permanent the research credit (H.R. 4438), consideration (see H. Res. 569), H3445 [6MY] (see H. Res. 576), H3939 [7MY]

——— tax treatment of Small Business Start-up Savings Accounts (see S. 2724), S5216 [31JY]

——— waive the penalty on qualified natural disaster distributions from qualified retirement plans (see H.R. 4403), H2961 [4AP]

U.S. Cotton Futures Act: modify definition of cotton futures contracts (see S. 2984), S6350 [4DE] (see H.R. 5810), H8868 [8DE]

Ukraine: refute Russian sovereignty over Crimea, its territory, airspace, or waters, oppose foreign aid or investments with Russia as intermediary, and restrict aid to countries that recognize Russian sovereignty (see S. 2238), S2378 [10AP]

Veterans: provide for coordination between TRICARE and eligibility to make contributions to health savings accounts (see S. 2707), S5135 [30JY] (see H.R. 4682), H4684 [20MY]

Wall Street Reform and Consumer Protection Act: establish application process for interested parties to apply for a county to be designated as a rural area (see S. 1916), S325 [14JA]

Cost Estimates

Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act (S. 2260): CBO, S2559 [30AP]

Tax Technical Corrections Act (S. 2261): CBO, S2559 [30AP]

Excerpts

Wall Street Reform and Consumer Protection Act regulations governing financial assistance for swaps entities, S6721 [12DE]

Letters

Achieving a Better Life Experience (ABLE) Act: Aaron Schuler, H8283 [3DE]

——— Jamie Christensen, H8283 [3DE]

——— Nancy A. LeaMond, AARP (organization), H8319 [3DE], E1737 [4DE]

——— Roxane Romanick, H8283 [3DE]

——— Schwengler family, H8283 [3DE]

American Savings Promotion Act: Representative Goodlatte, Committee on the Judiciary (House), H7506 [15SE]

——— Representative Hensarling, Committee on Financial Services (House), H7506 [15SE]

America’s Small Business Tax Relief Act: National Association of Manufacturers, H5335 [12JN]

——— several businesses and organizations, H5335 [12JN]

Capital Access for Small Community Financial Institutions Act, Credit Union Share Insurance Fund Parity Act, and CFPB Rural Designation Petition and Correction Act: Bill Cheney, Credit Union National Association, H3427 [6MY]

Clarify application of certain leverage and risk-based requirements and improve definitions of points and fees for mortgage transactions: several trade associations, H7513 [15SE]

Credit Union Share Insurance Fund Parity Act: Brad Thaler, National Association of Federal Credit Unions, H3427 [6MY]

——— James R. Silkenat, ABA, H3427 [6MY]

——— Scott Earl, Mountain West Credit Union Association, H3428 [6MY]

Dept. of the Treasury economic impact study of U.S. bank reporting requirements for interest paid to nonresident aliens: Bill Hampel, Credit Union National Association and Brian Branch, World Council of Credit Unions, Inc., H6183 [14JY]

Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act: several organizations, S3196 [21MY]

Insurance Capital Standards Clarification Act: Senator Collins, S2473 [29AP]

Interest on Lawyers Trust Accounts insurance coverage by National Credit Union Share Insurance Fund: Sheila A. Albin, National Credit Union Administration (2008), H3427 [6MY]

Interest on Lawyers Trust Accounts maintenance by an attorney at a credit union: Richard S. Schulman, National Credit Union Administration (1996), H3426 [6MY]

MF Global Inc., liquidation customer claim payment: James W. Giddens, EPIQ Bankruptcy Solutions, LLC, H5630 [23JN]

Mortgage Choice Act: Hilary O. Shelton, NAACP, E984 [13JN]

——— Kenneth W. Edwards, Center for Responsible Lending (organization), E984 [13JN]

——— several housing and consumer organizations, E984 [13JN]

No-action relief from clearing requirement for swaps entered into by eligible Treasury affiliates: Phyllis Dietz, CFTC, H8241–H8244 [2DE]

Regulation D Study Act: Jim Nussle, Credit Union National Association, H8245 [2DE]

Restoring Proven Financing for American Employers Act: Camden R. Fine, Independent Community Bankers of America (organization), H3258 [29AP]

S Corporation Permanent Tax Relief Act: several organizations, H5326 [12JN]

Motions

Financial Stability Oversight Council: strengthen review authority of regulations issued by Consumer Financial Protection Bureau (H.R. 3193), H2052 [27FE]

Taxation: extend certain expiring provisions of the Internal Revenue Code and make technical corrections (H.R. 5771), S6823 [15DE], S6869 [16DE], H8341 [3DE]

——— extend certain expiring provisions of the Internal Revenue Code (S. 2260), S2763 [7MY]

——— make permanent the reduced recognition period for built-in gains for S corporations (H.R. 4453), H5329 [12JN]

——— permanently extend increased expensing limitations for depreciable business assets (H.R. 4457), H5338 [12JN]

——— simplify and make permanent the research credit (H.R. 4438), H4021 [9MY]

Press releases

House Passes Faleomavaega Bill To Provide ASG Authority To Issue Bonds Exempt From State and Local Taxation: Delegate Faleomavaega (2003), E1695 [2DE]

Senate Passes Faleomavaega’s Bill To Develop American Samoa’s Economy by Providing ASG With Authority To Issue Bonds Exempt From Taxation: Delegate Faleomavaega (2004), E1695 [2DE]

Remarks in House

American Infrastructure Fund: establish to provide loans or guarantees to State or local governments for qualified infrastructure projects, H6236 [15JY]

——— establish to provide loans or guarantees to State or local governments for qualified infrastructure projects (H.R. 2084), H2737 [27MR]

Armed Forces: restore full working-age military retiree cost-of-living adjustment by closing tax loopholes for offshore corporations (H.R. 3793), H138 [10JA]

Business and industry: close tax loopholes for offshore corporations, H6830 [25JY]

——— provide for an optional pilot program allowing certain emerging growth companies to increase the tick sizes of their stocks (H.R. 3448), H1746–H1748 [11FE]

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), H6638 [22JY]

——— conduct study to determine whether high-frequency trading increases market volatility, H5629 [23JN]

——— exempt registered investment companies (RICs) from duplicative registration and regulatory requirements when such companies are currently registered with and regulated by the SEC, H5636, H5637 [23JN]

——— improve consideration of costs and benefits of regulations and orders (H.R. 1003), H5509 [19JN]

——— provide equal treatment for utility special entities using utility operations-related swaps, H5622 [23JN]

——— specify how clearing requirements apply to certain affiliate transactions (H.R. 5471), H8240–H8244 [2DE]

——— take certain actions to reduce excessive speculation in energy markets, H5663, H5664 [24JN]

Colleges and universities: provide a legal framework necessary for the growth of innovative private financing options for students to fund postsecondary education (H.R. 4436), E558 [9AP]

Corps of Engineers: Savannah Harbor Expansion Project funding, H2144 [4MR], H2158 [5MR], H4486 [20MY], H6852 [25JY], E94 [16JA], E1855 [2JA]

Credit: improve definitions of points and fees in connection with a mortgage transaction, H7510–H7512 [15SE], E1469 [19SE]

——— improve definitions of points and fees in connection with a mortgage transaction (H.R. 3211), H5137, H5138 [9JN], E983 [13JN]

Credit unions: extend insurance coverage to amounts held in a member account on behalf of another person (H.R. 3468), H3426–H3428 [6MY]

Dept. of Defense: develop and implement financial literacy training program for incoming and transitioning servicemembers to prevent targeting by predatory lenders, H4745 [21MY], H5452, H5453 [18JN]

Dept. of HUD: Community Development Block Grant Program funding through reductions in HOME Investment Partnerships Program funding, H5158 [9JN]

——— establish demonstration program to use private capital to retrofit and install energy efficiency measures at multifamily residential units, H5168, H5169 [9JN]

Dept. of the Interior: direct certain revenue from increasing energy exploration and production and streamlining energy permitting to CFTC to limit excessive speculation in energy markets, H5797, H5798 [26JN]

Dept. of the Treasury: Community Development Financial Institutions Fund Program funding, H6185, H6186 [14JY]

——— Inspector General for Tax Administration funding to study economic impact of U.S. bank reporting requirements for interest paid to nonresident aliens through reductions in IRS enforcement funding, H6182, H6183 [14JY]

Dept. of Transportation: Transportation Investment Generating Economic Recovery (TIGER) Discretionary Grants walking, biking, and transit projects funding, H5156 [9JN]

Federal employees: change default investment fund under the Thrift Savings Plan (H.R. 4193), H6162–H6164 [14JY]

Financial institutions: allow privately insured credit unions to become members of the Federal Home Loan Bank system (H.R. 3584), H3418–H3420 [6MY]

——— allow use of prize-linked savings accounts to encourage personal savings (H.R. 3374), H7504–H7506 [15SE]

——— clarify application of certain leverage and risk-based capital requirements, H7510–H7515 [15SE]

——— clarify application of certain leverage and risk-based capital requirements (H.R. 4510), E1796 [12DE]

——— clarify application of certain leverage and risk-based capital requirements (S. 2270), H9019 [10DE], E975 [12JN]

——— clarify application of certain leverage and risk-based requirements and improve definitions of points and fees for mortgage transactions (H.R. 5461), H7508–H7515 [15SE], E1423 [16SE], E1469 [19SE]

——— enhance ability of community financial institutions to foster economic growth and serve their communities, boost small businesses, and increase individual savings (H.R. 1750), H2032 [27FE]

——— revise certain regulations governing financial assistance for swaps entities, H9067–H9074, H9277, H9279, H9284, H9285 [11DE]

Financial Stability Oversight Council: require Consumer Financial Protection Bureau to analyze impact of proposed rules on financial industry and consumer and small business access to credit, H2039, H2040 [27FE]

——— strengthen review authority of regulations issued by Consumer Financial Protection Bureau (H.R. 3193), H1681 [6FE], H1728 [11FE], H1947 [26FE], H2028–H2043, H2050–H2055 [27FE]

——— strengthen review authority of regulations issued by Consumer Financial Protection Bureau (H.R. 3193), consideration (H. Res. 475), H1731–H1739 [11FE]

——— strengthen review authority of regulations issued by Consumer Financial Protection Bureau (H.R. 3193), motion to recommit, H2052, H2053 [27FE]

FRS: acknowledge and honor work of Consumer Financial Protection Bureau in providing protection and relief to consumers from unfair, deceptive, and abusive practices in financial markets, H2042, H2043 [27FE]

——— repeal Consumer Financial Protection Bureau exclusive rulemaking authority and restore judicial review, H2029, H2040, H2041 [27FE]

GAO: conduct a study on the impact of the requirement that depository institutions maintain certain reserves and Regulation D relative to exemptions from SEC registration requirements (H.R. 3240), H188 [14JA], H8244–H8246 [2DE]

Government regulations: include existing Dept. of the Treasury rule on U.S. bank reporting requirements relative to interest on deposits paid to nonresident aliens in any regulatory freeze, H6182 [14JY]

——— provide a registration exemption for private equity fund advisers, H7814 [18SE]

——— provide a registration exemption for private equity fund advisers (H.R. 1105), H7110 [30JY]

Health: 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), H138 [10JA], H2006, H2007 [27FE], H3384 [1MY]

Immigration: establish employment-based immigrant visa for alien entrepreneurs who have received significant capital from investors to establish business in the U.S. (H.R. 5378), E1305 [1AU]

IRS: reform reporting requirements for U.S. citizens living abroad, H6265 [15JY]

National Football League: call for investment of resources into organizations that address domestic violence issues, H7627 [17SE]

NOAA: prioritize and redirect resources to a program of attainable advances in improving weather forecasting and prediction of high impact weather events (H.R. 2413), H2759–H2763 [1AP], E529 [7AP]

OPIC: reauthorize programs, H3927 [7MY]

Pensions: extend automatic extension of amortization periods and funding improvement and rehabilitation plan rules relative to multiemployer defined benefit pension plans (H.R. 5773), E1680 [1DE]

——— reform funding rules for cooperative associations and small charitable employers to ensure their ability to provide pension plans to employees (H.R. 4275), H2577–H2589 [24MR]

——— reform multiemployer pension plan system, H9281–H9284, H9286 [11DE]

Power resources: limit release of toxic air pollutants from petroleum coke, prohibit oil and natural gas exports to countries that support terrorist organizations, and allow CFTC actions to limit excessive speculation in energy markets, H7853 [18SE]

Science: increase Federal investments in research and development, H3061 [9AP]

——— provide for investment in innovation through research and development and improve U.S. competitiveness (H.R. 4186), H4887 [28MY]

SEC: enhance ability of small and emerging growth companies to access capital markets and reduce regulatory burdens (H.R. 5405), H7497–H7504 [15SE], E1475 [19SE]

——— improve form 10-K and regulation S-K (H.R. 4569), H8258–H8260 [2DE]

——— modify Municipalities Continuing Disclosure Cooperation Initiative self-reporting requirements, H6316 [16JY]

——— prohibit funding to study, promulgate, draft, review, implement, and enforce new standards of conduct for brokers, dealers, and investment advisers, H6322, H6323 [16JY]

——— protect retail customers from differing standards of conduct for brokers and investment advisers and confusion from rule changes (H.R. 2374), H7110 [30JY]

——— require certain investment advisers to pay fees to help cover the costs of inspecting and examining investment advisers, H6207 [14JY]

——— revise proposed rule to impose floating net asset value on certain money market funds, H6267, H6268 [15JY]

——— revise regulation D relative to exemptions from registration requirements for certain sales of securities (H.R. 4570), E1827 [12DE]

——— revise rules to increase threshold amount for requiring issuers to provide certain disclosures relative to compensatory benefit plans, H7501 [15SE]

——— update and improve cybersecurity disclosure guidance, H6179, H6180 [14JY]

Securities: make shareholder registration threshold for savings and loan holding companies the same as for bank holding companies (H.R. 801), H196–H200 [14JA]

——— provide end user exemptions for certain derivative sales, H7512 [15SE], H8963–H8966, H8986, H8988, H8990 [10DE]

Small business: prevent duplicative regulation of advisers of small business investment companies (H.R. 4200), H8239, H8240 [2DE]

Taxation: allow for a 3-year recovery period for all racehorses (H.R. 2212), H3296 [30AP]

——— encourage use of 529 plans and Coverdell education savings accounts (H.R. 5477), H7540 [16SE]

——— establish ABLE accounts to pay for qualified disability expenses of family members with disabilities (H.R. 647), H7051 [30JY], H8230, H8262 [2DE], H8282, H8285, H8312–H8322 [3DE], H8368, H8655 [4DE], E1737 [4DE], E1783 [10DE], E1824 [12DE]

——— establish ABLE accounts to pay for qualified disability expenses of family members with disabilities (H.R. 647), consideration (H. Res. 766), H8305–H8310 [3DE]

——— extend certain expiring provisions of the Internal Revenue Code, H7984 [14NO], E1024 [19JN]

——— extend certain expiring provisions of the Internal Revenue Code and make technical corrections (H.R. 5771), H8323–H8343 [3DE], H8872 [9DE], E1734, E1737, E1745 [4DE]

——— extend certain expiring provisions of the Internal Revenue Code and make technical corrections (H.R. 5771), consideration (H. Res. 766), H8305–H8310 [3DE]

——— extend certain expiring provisions of the Internal Revenue Code and make technical corrections (H.R. 5771), correction in enrollment (H. Con. Res. 124), H8998 [10DE]

——— extend certain expiring provisions of the Internal Revenue Code and make technical corrections (H.R. 5771), motion to recommit, H8341, H8342 [3DE]

——— extend certain expiring provisions of the Internal Revenue Code (S. 2260), H3963 [8MY]

——— extend exclusion from gross income of discharges of qualified principal residence indebtedness (H.R. 2994), H189 [14JA], E1592 [14NO]

——— extend increased expensing limitations for depreciable business assets for two years, H5338, H5339 [12JN]

——— extend the reduced recognition period for built-in gains for S corporations for two years, H5329, H5330 [12JN]

——— make permanent certain rules regarding basis adjustments to stock of S corporations making charitable contributions of property (H.R. 4454), H5260 [11JN]

——— make permanent the reduced recognition period for built-in gains for S corporations, H7815 [18SE]

——— make permanent the reduced recognition period for built-in gains for S corporations (H.R. 4453), H5324–H5330 [12JN]

——— make permanent the reduced recognition period for built-in gains for S corporations (H.R. 4453), consideration (H. Res. 616), H5259–H5265 [11JN]

——— make permanent the reduced recognition period for built-in gains for S corporations (H.R. 4453), motion to recommit, H5329, H5330 [12JN]

——— make permanent the rule allowing certain tax-free distributions from individual retirement accounts for charitable purposes, H6361, H6366, H6371 [17JY]

——— making expired tax provisions permanent without offset, H6369, H6370 [17JY]

——— modify and make permanent certain expiring provisions of the Internal Revenue Code relative to charitable contributions (H.R. 5806), H8998–H9002 [10DE], E1815, E1816, E1826 [12DE]

——— modify rate for excise tax on investment income of private foundations, H6366, H6372 [17JY]

——— permanently extend increased expensing limitations for depreciable business assets (H.R. 4457), H5324–H5340 [12JN], H6806 [24JY]

——— permanently extend increased expensing limitations for depreciable business assets (H.R. 4457), consideration (H. Res. 616), H5259–H5265 [11JN]

——— permanently extend increased expensing limitations for depreciable business assets (H.R. 4457), motion to recommit, H5338, H5339 [12JN]

——— permanently extend the research and development credit, H3300 [30AP], H3462 [7MY], H7815 [18SE]

——— prevent veterans from being disqualified from contributing to health savings accounts by reason of receiving VA medical care for service-connected disabilities (H.R. 4900), H5506 [19JN]

——— provide for comprehensive tax reform (H.R. 1), E1800 [12DE]

——— provide incentives for clean energy and repeal fossil fuel subsidies for big oil companies (H.R. 4753), E853 [28MY]

——— rates, H2012 [27FE]

——— reform estate and gift taxes, E203 [11FE]

——— simplify and make permanent the research credit (H.R. 4438), H3393, H3394 [1MY], H3943, H3945, H3949, H3980–H3988 [8MY], H4019 [9MY], H5325 [12JN], E728, E729 [9MY], E779 [20MY]

——— simplify and make permanent the research credit (H.R. 4438), consideration (H. Res. 569), H3465–H3471 [7MY]

——— simplify and make permanent the research credit (H.R. 4438), consideration (H. Res. 576), H3961–H3968 [8MY]

——— simplify and make permanent the research credit (H.R. 4438), motion to recommit, H4021 [9MY]

——— temporarily extend certain deductions for charitable contributions, H6376, H6377 [17JY]

Transportation: importance of infrastructure investment, H17 [7JA], H2795 [1AP], H2805 [2AP], H3945 [8MY], H5189, H5241–H5243 [10JN], H5322, H5334 [12JN], H5401 [18JN], H5501 [19JN], H5719–H5722 [24JN], H6284–H6290 [15JY]

Troy, MI: tribute to Boulan Park Middle School investment team, E1005 [17JN]

U.S. Cotton Futures Act: modify definition of cotton futures contracts (H.R. 5810), H9015, H9016 [10DE]

Wall Street Reform and Consumer Protection Act: establish application process for interested parties to apply for a county to be designated as a rural area (H.R. 2672), H3420–H3422 [6MY], H3950 [8MY]

Remarks in Senate

American Infrastructure Fund: establish to provide loans or guarantees to State or local governments for qualified infrastructure projects (S. 1957), S3447 [5JN]

Armed Forces: restore full working-age military retiree cost-of-living adjustment by closing tax loopholes for offshore corporations, S127 [8JA], S211 [9JA]

——— restore full working-age military retiree cost-of-living adjustment by closing tax loopholes for offshore corporations (S. 1844), S129 [8JA]

CFTC: improve futures and swaps trading (S. 2330), S2955 [13MY]

——— prevent manipulation of physical commodities prices (S. 3013), S6896 [16DE]

——— provide for greater regulation of high frequency trading of commodities futures and greater protection for derivatives traders and trading facilities, S1915 [1AP]

——— specify how clearing requirements apply to certain affiliate transactions (H.R. 5471), S6581 [10DE]

——— specify how clearing requirements apply to certain affiliate transactions (S. 2976), S6351 [4DE]

——— take certain actions to reduce excessive speculation in energy markets (S. 2548), S4158–S4160 [26JN]

Coal: direct Federal investment in carbon capture and storage and other clean coal technologies, S3993 [25JN]

——— direct Federal investment in carbon capture and storage and other clean coal technologies (S. 2152), S1732 [25MR]

Colleges and universities: provide a legal framework necessary for the growth of innovative private financing options for students to fund postsecondary education (S. 2230), S3564 [11JN]

Committee on Aging (Senate, Select): hearing on investment scams involving precious metals, S2632 [5MY]

Corps of Engineers: Savannah Harbor Expansion Project funding, S1355 [6MR], S3277 [22MY]

Credit unions: extend insurance coverage to amounts held in a member account on behalf of another person (H.R. 3468), S6608 [11DE]

Dept. of Energy: approve loan guarantees for advanced fossil fuel projects, S3993 [25JN]

——— authorize a research program, loan guarantees, and tax credits to facilitate development and commercial deployment of carbon capture and sequestration technologies (S. 2287), S2649 [5MY]

Economy: jump-start economic recovery through formation and growth of new businesses, S313 [14JA], S1907 [1AP], S2063 [2AP]

Federal employees: change default investment fund under the Thrift Savings Plan (H.R. 4193), S6580 [10DE]

——— change default investment fund under the Thrift Savings Plan (S. 2117), S5647 [16SE]

Financial institutions: allow use of prize-linked savings accounts to encourage personal savings (H.R. 3374), S6432 [9DE], S6580 [10DE]

——— clarify application of certain leverage and risk-based capital requirements (S. 2270), S2471 [29AP], S3383 [3JN], S6530, S6531 [10DE]

——— enhance ability of community financial institutions to foster economic growth and serve their communities, boost small businesses, and increase individual savings (S. 1349), S4708 [22JY]

——— provide that residential mortgages held in portfolio qualify as qualified mortgages for purposes of presumption of ability to repay requirements (S. 2641), S4708 [22JY]

——— revise certain regulations governing financial assistance for swaps entities, S6488, S6510, S6532 [10DE], S6601, S6660 [11DE], S6721, S6722, S6749 [12DE], S6810 [13DE]

Financial Literacy Month: designate (S. Res. 423), S2408 [11AP]

Infrastructure Financing Authority: establish (S. 1716), S3447 [5JN], S4726 [23JY]

Inland Waterways Trust Fund: revise financing rate (S. 2955), S6290 [3DE]

Motor vehicles: tribute to incentives for investment in advanced vehicle technology, development, and manufacturing, S5582 [15SE]

National objectives: economic recovery, S6255–S6257 [2DE]

National Save for Retirement Week: support goals and ideals (S. Res. 542), S5571 [11SE]

Pensions: reform funding rules for cooperative associations and small charitable employers to ensure their ability to provide pension plans to employees (S. 1302), S545–S554 [28JA]

——— reform multiemployer pension plan system, S6719 [12DE]

——— reform the private retirement system by establishing ‘‘my retirement accounts (MyRA)’’, S1568 [12MR]

——— reform the private retirement system by establishing USA Retirement Funds (S. 1979), S838–S840 [10FE]

——— reauthorize women’s business center program (S. 2693), S5138 [30JY], S6440 [9DE]

SEC: extend statute of limitations for certain securities law violations (S. 2868), S5788 [18SE]

Social Security: strengthen by reforming the benefit formula and the calculation of cost-of-living adjustments and improving the long-term condition of the trust fund (S. 567), S1043 [25FE]

Taxation: allow certain individuals a credit against income tax for contributions to certain college savings plans (S. 2882), S5788 [18SE]

——— establish ABLE accounts to pay for qualified disability expenses of family members with disabilities, S6832 [15DE], S6899–S6902, S6911 [16DE]

——— establish ABLE accounts to pay for qualified disability expenses of family members with disabilities (S. 313), S1226 [27FE], S2090 [2AP]

——— expand availability of employee stock ownership plans in corporations, S5300 [31JY]

——— expand existing tax credits to encourage the capture, utilization, and sequestration of carbon dioxide (S. 2288), S2649 [5MY]

——— extend and modify the research and development credit to encourage innovation, S6336 [4DE]

——— extend and modify the research and development credit to encourage innovation (S. 1920), S6503 [10DE]

——— extend certain expiring provisions of the Internal Revenue Code, S1851 [31MR], S2925, S2927–S2930 [13MY], S2984–S2986, S2999–S3007, S3013, S3016, S3018–S3020 [14MY], S3050–S3056, S3059–S3063 [15MY], S3153 [20MY], S3196, S3221 [21MY], S3245–S3249 [22MY], S3350 [3JN], S6173 [20NO]

——— extend certain expiring provisions of the Internal Revenue Code and make technical corrections, S6254 [2DE]

——— extend certain expiring provisions of the Internal Revenue Code and make technical corrections (H.R. 5771), S6281 [3DE], S6336–S6339 [4DE], S6396 [8DE], S6400, S6439 [9DE], S6506 [10DE], S6887, S6898–S6903, S6911 [16DE]

——— extend certain expiring provisions of the Internal Revenue Code and make technical corrections (H.R. 5771), correction in enrollment (H. Con. Res. 124), S6903 [16DE]

——— extend certain expiring provisions of the Internal Revenue Code and make technical corrections (H.R. 5771), motion to proceed, S6823, S6832, S6833, S6836 [15DE], S6869 [16DE]

——— extend certain expiring provisions of the Internal Revenue Code and make technical corrections (H.R. 5771), unanimous-consent agreement, S6898 [16DE]

——— extend certain expiring provisions of the Internal Revenue Code and make technical corrections (H.R. 5771), unanimous-consent request, S6739 [12DE]

——— extend certain expiring provisions of the Internal Revenue Code (S. 2260), S2559 [30AP], S3650 [12JN], S4291 [9JY], S6248–S6250 [2DE], S6282 [3DE], S6336 [4DE], S6506–S6508 [10DE], S6898, S6901, S6902 [16DE]

——— extend certain expiring provisions of the Internal Revenue Code (S. 2260), motion to proceed, S2763 [7MY]

——— extend increased expensing limitations for depreciable business assets, S6837 [15DE]

——— extend publicly traded partnership ownership structure to energy power generation projects and transportation fuels (S. 795), S1413 [10MR], S3577 [11JN]

——— extend the new markets tax credit and provide designated allocations for areas impacted by decline in manufacturing, S3016 [14MY]

——— extend total bonus depreciation, S3007 [14MY]

——— make permanent the reduced recognition period for built-in gains for S corporations, S4872 [24JY]

——— make permanent the reduced recognition period for built-in gains for S corporations (H.R. 4453), S3687 [16JN], S3691 [17JN]

——— make technical corrections to recently enacted tax legislation and remove provisions of the Internal Revenue Code that are no longer applicable (S. 2261), S2559 [30AP]

——— modify and make permanent certain expiring provisions of the Internal Revenue Code relative to charitable contributions (H.R. 5806), S6829, S6832 [15DE]

——— modify certain safe harbor requirements to encourage small business to offer retirement plans and to allow individuals to save more (S. 1970), S600, S601 [29JA]

——— modify incentives for production of biodiesel (S. 2021), S3650 [12JN]

——— permanently extend increased expensing limitations, make bonus depreciation and research and development credit permanent, and exclude certain capital gains income, S4878 [24JY]

——— permanently extend increased expensing limitations for depreciable business assets, S4872 [24JY]

——— permanently extend increased expensing limitations for depreciable business assets (H.R. 4457), S3687 [16JN], S3691 [17JN]

——— permanently extend the 15-year recovery period for qualified leasehold improvement property, restaurant property, and retail improvement property, S3007 [14MY]

——— permanently extend the research and development credit, S4872 [24JY]

——— prevent homeowners from being forced to pay taxes on forgiven mortgage loan debt, S2925 [13MY], S3017 [14MY]

——— provide for startup businesses to use a portion of the research and development credit to offset payroll taxes, S3013 [14MY]

——— provide for startup businesses to use a portion of the research and development credit to offset payroll taxes (S. 193), S6503 [10DE]

——— provide tax incentives for small businesses (S. 1085), S784–S786 [6FE]

——— reform international tax system, S4755 [23JY]

Transportation: importance of infrastructure investment, S3800 [18JN]

——— refute Russian sovereignty over Crimea, its territory, airspace or waters, oppose foreign aid or investments with Russia as intermediary, and restrict aid to countries that recognize Russian sovereignty, S2300 [9AP]

Wall Street Reform and Consumer Protection Act: establish application process for interested parties to apply for a county to be designated as a rural area (S. 1916), S326 [14JA]

Reports filed

Achieving a Better Life Experience (ABLE) Act: Committee on Ways and Means (House) (H.R. 647) (H. Rept. 113–614), H7937 [12NO]

American Research and Competitiveness Act: Committee on Ways and Means (House) (H.R. 4438) (H. Rept. 113–431), H3412 [2MY]

America’s Small Business Tax Relief Act: Committee on Ways and Means (House) (H.R. 4457) (H. Rept. 113–432), H3412 [2MY]

Consideration of H.R. 3193, Consumer Financial Freedom and Washington Accountability Act: Committee on Rules (House) (H. Res. 475) (H. Rept. 113–350), H1718 [10FE]

Consideration of H.R. 4438, American Research and Competitiveness Act: Committee on Rules (House) (H. Res. 569) (H. Rept. 113–440), H3445 [6MY]

——— Committee on Rules (House) (H. Res. 576) (H. Rept. 113–444), H3939 [7MY]

Consideration of H.R. 4453, Permanent S Corporation Built-in Gains Recognition Period Act: Committee on Rules (House) (H. Res. 616) (H. Rept. 113–472), H5248 [10JN]

Consideration of H.R. 4457, America’s Small Business Tax Relief Act: Committee on Rules (House) (H. Res. 616) (H. Rept. 113–472), H5248 [10JN]

Consideration of H.R. 5771, Tax Increase Prevention Act and H.R. 647, Achieving a Better Life Experience (ABLE) Act: Committee on Rules (House) (H. Res. 766) (H. Rept. 113–643), H8272 [2DE]

Consumer Financial Protection Safety and Soundness Improvement Act: Committee on Financial Services (House) (H.R. 3193) (H. Rept. 113–346), H1685 [6FE]

Disclosure Modernization and Simplification Act: Committee on Financial Services (House) (H.R. 4569) (H. Rept. 113–642), H8272 [2DE]

Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act: Committee on Finance (Senate) (S. 2260) (S. Rept. 113–154), S2424 [28AP]

Global Investment in American Jobs Act: Committee on Commerce, Science, and Transportation (Senate) (H.R. 2052) (S. Rept. 113–252), S5507 [10SE]

Holding Company Registration Threshold Equalization Act: Committee on Financial Services (House) (H.R. 801) (H. Rept. 113–325), H223 [14JA]

Housing Finance Reform and Taxpayer Protection Act: Committee on Banking, Housing, and Urban Affairs (Senate) (S. 1217), S5779 [18SE]

Permanent IRA Charitable Contribution Act: Committee on Ways and Means (House) (H.R. 4619) (H. Rept. 113–496), H5816 [26JN]

Permanent S Corporation Built-in Gains Recognition Period Act: Committee on Ways and Means (House) (H.R. 4453) (H. Rept. 113–429), H3412 [2MY]

Permanent S Corporation Charitable Contributions Act: Committee on Ways and Means (House) (H.R. 4454) (H. Rept. 113–430), H3412 [2MY]

Private Foundation Excise Tax Simplification Act: Committee on Ways and Means (House) (H.R. 4691) (H. Rept. 113–497), H5816 [26JN]

Regulation D Study Act: Committee on Financial Services (House) (H.R. 3240) (H. Rept. 113–640), H8272 [2DE]

Responsible Consumer Financial Protection Regulations Act: Committee on Financial Services (House) (H.R. 2446) (H. Rept. 113–345), H1685 [6FE]

SBIC Advisers Relief Act: Committee on Financial Services (House) (H.R. 4200) (H. Rept. 113–641), H8272 [2DE]

Security in Bonding Act: Committee on Small Business (House) (H.R. 776) (H. Rept. 113–462), H4783 [21MY]

——— Committee on the Judiciary (House) (H.R. 776) (H. Rept. 113–462), H4783 [21MY]

Small Business Mergers, Acquisitions, Sales, and Brokerage Simplification Act: Committee on Financial Services (House) (H.R. 2274) (H. Rept. 113–326), H223 [14JA]

Small Cap Liquidity Reform Act: Committee on Financial Services (House) (H.R. 3448) (H. Rept. 113–342), H1657 [5FE]

Smart Savings Act: Committee on Homeland Security and Governmental Affairs (Senate) (S. 2117), S5216 [31JY]

——— Committee on Homeland Security and Governmental Affairs (Senate) (S. 2117) (S. Rept. 113–244), S5373 [8SE]

——— Committee on Oversight and Government Reform (House) (H.R. 4193) (H. Rept. 113–507), H5823 [30JN]

Tax Technical Corrections Act: Committee on Finance (Senate) (S. 2261) (S. Rept. 113–155), S2424 [28AP]

Weather Forecasting Improvement Act: Committee on Science, Space, and Technology (House) (H.R. 2413) (H. Rept. 113–383), H2565 [21MR]

Rulings of the Chair

Taxation: simplify and make permanent the research credit (H.R. 4438), consideration (H. Res. 569), H3466 [7MY]

Statements

Supporting America’s Charities Act: Executive Office of the President, H9000 [10DE]

Texts of

H. Con. Res. 124, correction in enrollment of H.R. 5771, Tax Increase Prevention Act, H8998 [10DE]

H. Res. 475, consideration of H.R. 3193, Consumer Financial Freedom and Washington Accountability Act, H1731 [11FE]

H. Res. 569, consideration of H.R. 4438, American Research and Competitiveness Act, H3465 [7MY]

H. Res. 576, consideration of H.R. 4438, American Research and Competitiveness Act, H3961 [8MY]

H. Res. 616, consideration of H.R. 4453, Permanent S Corporation Built-in Gains Recognition Period Act, H5259 [11JN]

H. Res. 616, consideration of H.R. 4457, America’s Small Business Tax Relief Act, H5259 [11JN]

H. Res. 766, consideration of H.R. 5771, Tax Increase Prevention Act and H.R. 647, Achieving a Better Life Experience (ABLE) Act, H8305 [3DE]

H.R. 647, Achieving a Better Life Experience (ABLE) Act, H8312–H8317 [3DE]

H.R. 801, Holding Company Registration Threshold Equalization Act, H196 [14JA]

H.R. 2274, Small Business Mergers, Acquisitions, Sales, and Brokerage Simplification Act, H192 [14JA]

H.R. 2413, Weather Forecasting Improvement Act, H2759–H2761 [1AP]

H.R. 2672, Helping Expand Lending Practices in Rural Communities Act, H3420 [6MY]

H.R. 3193, Consumer Financial Freedom and Washington Accountability Act, H2037–H2039 [27FE]

H.R. 3211, Mortgage Choice Act, H5137 [9JN]

H.R. 3240, Regulation D Study Act, H8244 [2DE]

H.R. 3374, American Savings Promotion Act, H7504 [15SE]

H.R. 3448, Small Cap Liquidity Reform Act, H1746 [11FE]

H.R. 3468, Credit Union Share Insurance Fund Parity Act, H3426 [6MY]

H.R. 3584, Capital Access for Small Community Financial Institutions Act, H3418 [6MY]

H.R. 4167, Restoring Proven Financing for American Employers Act, H3257 [29AP]

H.R. 4193, Smart Savings Act, H6162 [14JY]

H.R. 4200, SBIC Advisers Relief Act, H8239 [2DE]

H.R. 4275, Cooperative and Small Employer Charity Pension Flexibility Act, H2577–H2588 [24MR]

H.R. 4438, American Research and Competitiveness Act, H3980 [8MY]

H.R. 4453, S Corporation Permanent Tax Relief Act, H5324 [12JN]

H.R. 4457, America’s Small Business Tax Relief Act, H5330 [12JN]

H.R. 4569, Disclosure Modernization and Simplification Act, H8258 [2DE]

H.R. 5405, Promoting Job Creation and Reducing Small Business Burdens Act, H7497–H7501 [15SE]

H.R. 5461, clarify application of certain leverage and risk-based requirements and improve definitions of points and fees for mortgage transactions, H7508–H7510 [15SE]

H.R. 5471, specify how clearing CFTC requirements apply to certain affiliate transactions, H8240 [2DE]

H.R. 5771, Tax Increase Prevention Act, H8323–H8335 [3DE]

H.R. 5806, Supporting America’s Charities Act, H8998 [10DE]

H.R. 5810, U.S. Cotton Futures Act definition of cotton futures contracts modification, H9015 [10DE]

S. 1302, Cooperative and Small Employer Charity Pension Flexibility Act, S546–S554 [28JA]

S. 1916, Helping Expand Lending Practices in Rural Communities (HELP Rural Communities) Act, S327 [14JA]

S. 2117, Smart Savings Act, S5647 [16SE]

S. 2270, Insurance Capital Standards Clarification Act, S2472 [29AP], H9019 [10DE]

S. 2330, End-User Protection Act, S2955–S2957 [13MY]

S. 2589, Protecting Employees and Retirees in Business Bankruptcies Act, S4410–S4414 [10JY]

S. 2693, Women’s Small Business Ownership Act, S5138–S5142 [30JY]

S. 2882, Enhanced 529—Setting Aside for a Valuable Education (S.A.V.E.) Act, S5789 [18SE]

S. Res. 423, Financial Literacy Month, S2406 [11AP]

S. Res. 542, support goals and ideals of National Save for Retirement Week, S5565 [11SE]