TAXATION
Addresses
National Energy Policy: Senator Alexander, S1647 [13MR]
State of the Union: President Obama, S521–S526 [28JA], H1473–H1478 [28JA]
Amendments
Abortion: prohibit taxpayer funded abortions (H.R. 7), consideration (H. Res. 465), H1456 [28JA]
Business and industry: empower States to require online retailers to collect and remit State sales and use taxes (S. 2609), S4562 [16JY]
——— make permanent the reduced recognition period for built-in gains for S corporations (H.R. 4453), consideration (H. Res. 616), H5263 [11JN]
——— modify and make permanent bonus depreciation (H.R. 4718), consideration (H. Res. 661), H6048 [10JY]
——— permanently extend increased expensing limitations for depreciable business assets (H.R. 4457), consideration (H. Res. 616), H5263 [11JN]
Children and youth: improve the child tax credit (H.R. 4935), consideration (H. Res. 680), H6773 [24JY]
Dept. of Justice: appoint a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS (H. Res. 565), consideration (H. Res. 568), H3464 [7MY]
Education: consolidate certain tax benefits for educational expenses (H.R. 3393), consideration (H. Res. 680), H6773 [24JY]
Employment: improve conditions necessary for economic growth and job creation (H.R. 4), consideration (H. Res. 727), H7690 [18SE]
——— provide incentives for businesses to bring jobs back and business activity back to the U.S. (S. 2569), S4781, S4782, S4784, S4786, S4789, S4790, S4794, S4795, S4800, S4803, S4804, S4816, S4818, S4819, S4824, S4826, S4832, S4834, S4836, S4838, S4840, S4841 [23JY], S4913, S4914, S4915, S4916, S4917, S4918, S4919, S4921, S4922, S4923, S4924, S4927, S4930, S4933, S4943, S4945, S4946, S4949, S4958, S4959, S4960, S4961, S4962, S4963, S4964, S4965, S4966, S4967, S4971 [24JY], S4988, S5001 [28JY], S5067, S5068 [29JY]
Food: permanently extend and expand deduction for charitable contributions of food inventory (H.R. 4719), consideration (H. Res. 670), H6362 [17JY]
Internal Revenue Code: extend certain expiring provisions and make technical corrections (H.R. 5771), S6454 [9DE], S6791, S6792 [12DE], S6924 [16DE]
——— extend certain expiring provisions (S. 2260), S3087, S3088 [15MY]
IRS: prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (H.R. 3865), H1970 [26FE]
——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (H.R. 3865), consideration (H. Res. 487), H1958 [26FE]
Lerner, Lois G.: find in contempt of Congress for refusal to comply with a subpoena issued by the Committee on Oversight and Government Reform (House) (H. Res. 574), consideration of resolution and report (H. Res. 568), H3464 [7MY]
Minimum wage: increase, and extend increased expensing limitations for depreciable business assets and treatment of certain property as section 179 property (S. 2223), S2475, S2487 [29AP]
Patient Protection and Affordable Care Act: allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 3474), S2958, S2959, S2976, S2978 [13MY], S3018, S3019, S3033, S3034, S3035, S3036, S3037, S3038, S3039, S3040, S3041 [14MY], S3082, S3083, S3084, S3086, S3088, S3089, S3090, S3092, S3093, S3094, S3095, S3096, S3097, S3098, S3101, S3102, S3103, S3104, S3105, S3106, S3107, S3108, S3109, S3110, S3111, S3113, S3114, S3115, S3117, S3119, S3120, S3124, S3132, S3133, S3134, S3135, S3136, S3137, S3138, S3139, S3140, S3141, S3142, S3143, S3144, S3145 [15MY], S3191, S3192 [20MY], S5271 [31JY]
——— delay implementation of the penalty for failure to comply with the individual health insurance mandate (H.R. 4118), consideration (H. Res. 497), H2165 [5MR]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), S1860, S1874, S1877, S1879 [31MR], S1939, S1940, S1967, S1968, S1969, S1977, S1978, S1979, S1980, S1981, S1985, S2014, S2015, S2017, S2019, S2020, S2022, S2023, S2024, S2027, S2029, S2030, S2032, S2033, S2034, S2035, S2036, S2037 [1AP], S2097 [2AP], S2176 [7AP], S6438, S6453, S6454, S6456, S6457 [9DE], S6545, S6565, S6566, S6567, S6569, S6570, S6571, S6572, S6573, S6574, S6575, S6576, S6577, S6578 [10DE], S6637, S6643, S6645 [11DE], H8385, H8388 [4DE], H8826 [8DE]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), consideration of Senate amendment (H. Res. 770), H8383 [4DE]
——— modify definition of full-time employee relative to employer health insurance mandate (H.R. 2575), consideration (H. Res. 530), H2818 [2AP]
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]
Philippines: accelerate income tax benefits for charitable cash contributions for relief of victims of Typhoon Haiyan (S. 1821), S1368, S1369 [6MR]
Research: 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
Bill Henck—Inside the IRS (excerpt), H2476 [14MR]
Bipartisan Taxpayer Raid, S680 [3FE]
Carbon Tax Could Bolster Green Energy, S6152 [19NO]
Carbon Tax Provides Market-Based Solution to Climate Change, S4493 [15JY]
‘Carbon Tax’ Would Help Iowa, Planet, S6151 [19NO]
Congress Poised To Slam States on Internet Access Charges, H6233 [15JY]
Corporate Tax Dodgers Leave the Rest of Us To Foot the Bill (excerpt), H6263, H6264 [15JY]
Do Economists All Favour a Carbon Tax?, S6152 [19NO]
It’s Time To Level the Playing Field for Main Street Businesses, S2712 [6MY]
Jamie Dimon—Companies Should Feel Free To Bail on the U.S., S4691 [22JY]
ObamaCare’s Hidden Hit on Businesses, S2084 [2AP]
Positively Un-American Tax Dodges, S4689–S4691 [22JY]
Republican Case for Climate Action, S6151 [19NO]
Sharpton Says He’s Working Out Tax-Debt Issues, E1723 [3DE]
Wage Hike Cost Is No Myth, S2537 [30AP]
Whatever Happened to ‘‘Every Man a King?’’, S5300 [31JY]
Wind-Power Tax Credits Need To Be Blown Away, S3004 [14MY]
Bills and resolutions
Abortion: prohibit taxpayer funded abortions (see H.R. 3932), H1430 [27JA]
——— prohibit taxpayer funded abortions (H.R. 7), consideration (see H. Res. 465), H1430 [27JA]
Advertising: deny any deduction for marketing directed at children to promote consumption of food of poor nutritional quality (see S. 2342), S3074 [15MY]
Agriculture: expand certain exceptions to private activity bond rules for first-time farmers (see H.R. 4757), H5022 [29MY]
Air pollution: provide for carbon dioxide and other greenhouse gas emission fees (see S. 2940), S6148 [19NO]
Alcoholic beverages: extend the increased limitation on the cover over of tax on distilled spirits to Puerto Rico and the Virgin Islands (see H.R. 3967), H1510 [29JA]
——— reduce the rate of tax on certain distilled spirits (see S. 2169), S1818 [27MR] (see H.R. 4083), H1937 [25FE]
American Airlines, Inc.: allow employees to contribute recently received bankruptcy settlements into retirement accounts without incurring a tax penalty (see S. 2614), S4557 [16JY]
Animals: prohibit any Federal entity, in carrying out efforts to reduce effects of greenhouse gas emissions on climate change, from imposing a fee or tax on gaseous emissions emitted directly by livestock (see H.R. 4393), H2913 [3AP]
Armed Forces: expand the employer wage credit for employees who are active duty members of the Uniformed Services (see S. 2958), S6205 [20NO]
——— extend the employer wage credit for employees who are active duty members of the uniformed services (see H.R. 3946), H1479 [28JA]
——— prevent extension of tax collection period merely because the taxpayer is a member who is hospitalized as a result of combat zone injuries (see S. 2686), S5134 [30JY]
——— provide that members performing hazardous humanitarian services in West Africa to combat the spread of the ebola outbreak shall be entitled to tax benefits as if serving in a combat zone (see S. 2965), S6205 [20NO] (see H.R. 5804), H8867 [8DE]
Arts and humanities: extend special expensing rules for certain film and television productions and provide for special expensing for live theatrical productions (see H.R. 4878), H5398 [17JN]
——— extend tax incentives to certain live theatrical performances (see S. 2180), S1819 [27MR]
——— modify and extend special expensing rules for certain film, television, and theatrical productions (see H.R. 5497), H7617 [16SE]
Aviation: exempt aircraft management services from the ticket tax (see S. 2775), S5325 [1AU] (see H.R. 5382), H7184 [31JY]
Bicycles: treat bicycle sharing systems as mass transit facilities for purposes of the qualified transportation fringe benefit (see H.R. 5276), H7125 [30JY]
Bureau of Prisons: provide an exemption from tax on early distributions for certain correctional officers who retire before age 55 (see S. 2257), S2424 [28AP]
Business and industry: adjust limits on expensing of certain depreciable business assets (see H.R. 4501), H3240 [28AP]
——— allow a credit for manufacturing job training expenses (see H.R. 5234), H7039 [29JY]
——— eliminate incentives for corporations to hold accumulated earnings offshore, invest in domestic infrastructure, and provide international tax reform (see H.R. 5857), H9302 [11DE]
——— empower States to require online retailers to collect and remit State sales and use taxes (see S. 2609), S4502 [15JY]
——— end tax deferrals on profits accumulated offshore and terminate deferral of active income of controlled foreign corporations (see H.R. 5443), H7433 [10SE]
——— enhance competitiveness of U.S. manufacturing and exports through tax relief, regulatory relief, liability relief, and access to abundant and affordable energy supplies (see H.R. 5360), H7183 [31JY]
——— 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]
——— expand availability of employee stock ownership plans in S corporations (see H.R. 4837), H5318 [11JN]
——— expand denial of deduction for certain excessive employee remuneration (see H.R. 3970), H1511 [29JA] (see H.R. 5662), H7886 [18SE]
——— extend bonus depreciation (see H.R. 4743), H4834 [23MY]
——— extend expensing of certain depreciable business assets (see H.R. 4019), H1686 [6FE]
——— extend the business research credit (see H.R. 3945), H1479 [28JA]
——— include unrepatriated earnings in income of groups that include an inverted corporation (see S. 2895), S5783 [18SE] (see H.R. 5549), H7882 [18SE]
——— increase exclusion for employer-provided dependent care assistance (see S. 2997), S6540 [10DE]
——— 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 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]
——— modify and make permanent bonus depreciation (see H.R. 4718), H4828 [22MY]
——— modify and make permanent bonus depreciation (H.R. 4718), consideration (see H. Res. 661), H6034 [9JY]
——— modify rules relative to inverted corporations in order to prevent tax avoidance by domestic companies moving operations to foreign countries (see S. 2360), S3184 [20MY] (see H.R. 4679), H4684 [20MY]
——— modify rules relative to inverted corporations in order to prevent tax avoidance by domestic companies moving operations to foreign countries and transfer such revenues to Highway Trust Fund (see H.R. 4985), H5817 [26JN]
——— 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 the subpart F exemption for active financing income (see H.R. 4429), H3057 [8AP]
——— provide for 100 percent bonus depreciation for manufacturing property (see H.R. 4822), H5248 [10JN]
——— provide tax credits to unemployed individuals who obtain manufacturing job training and employers who provide such training and establish a Presidential Manufacturing Job Training Award (see H.R. 5325), H7181 [31JY]
——— tax capital at the same rate as ordinary income (see H.R. 5871), H9303 [11DE]
——— terminate certain energy tax subsidies and lower the corporate income tax rate (see S. 2279), S2614 [1MY]
Cargo transportation: establish a Maritime Goods Movement User Fee and provide grants for international maritime cargo improvements (see H.R. 4105), H2064 [27FE]
CBO: report changes in direct spending and revenue associated with the Patient Protection and Affordable Care Act (see S. 2446), S3475 [5JN]
Charities: 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]
——— improve transparency in charity regulation (see H.R. 5297), H7126 [30JY]
——— modify and make permanent certain expiring provisions of the Internal Revenue Code relative to charitable contributions (see H.R. 5806), H8867 [8DE]
Children and youth: improve the child tax credit (see H.R. 4935), H5639 [23JN]
——— improve the child tax credit (H.R. 4935), consideration (see H. Res. 680), H6744 [23JY]
——— provide an above-the-line deduction for child care expenses (see S. 1975), S655 [30JA] (see H.R. 5365), H7183 [31JY]
——— provide for tax preferred savings accounts for individuals under age 18 (see H.R. 5281), H7125 [30JY]
——— temporarily increase the child tax credit (see H.R. 4044), H1770 [11FE]
Coal: extend and improve the Indian coal production tax credit (see H.R. 4785), H5063 [30MY]
Colleges and universities: exclude from gross income any discharge of student loan indebtedness (see H.R. 5239), H7039 [29JY]
——— exclude from gross income student loan forgiveness for students in income-based or income-contingent repayment programs who have completed payment obligations (see S. 2878), S5782 [18SE]
——— exclude payments received under Work Colleges Program from gross income, including payments made from institutional funds (see S. 2525), S4003 [25JN] (see H.R. 5787), H8365 [3DE]
——— exempt student workers from determination of higher education institutions’ employer health care shared responsibility (see H.R. 5262), H7125 (see H.R. 5298), H7126 [30JY]
——— provide a tax credit for certain college preparation and application expenses (see H.R. 4563), H3413 [2MY]
Commission on Evidence-Based Policymaking: establish (see S. 2952), S6204 [20NO] (see H.R. 5754), H8169 [20NO]
Committee on Homeland Security and Governmental Affairs (Senate): authorize release of Permanent Subcommittee on Investigations records on offshore tax evasion and efforts to collect taxes on hidden offshore accounts (see S. Res. 398), S1731 [25MR]
——— authorize release of Permanent Subcommittee on Investigations records on offshore tax strategy of Caterpillar Inc. (see S. Res. 468), S3475 [5JN]
Committee on Taxation (Joint): provide a macroeconomic analysis or dynamic scoring of the impact of major revenue legislation (see S. 2371), S3237 [21MY]
Community development: allow an enhanced credit for the rehabilitation of buildings located in low-income communities (see H.R. 5299), H7126 [30JY]
——— establish Promise Zones to revitalize high-poverty communities through Federal-local partnerships (see S. 2597), S4454 [14JY] (see H.R. 4941), H5640 [23JN]
——— extend tax incentives for empowerment zones and renewal communities (see H.R. 4471), H3196 [10AP]
——— extend the new markets tax credit and provide designated allocations for areas impacted by decline in manufacturing (see S. 1896), S68 [7JA]
——— permanently extend the new markets tax credit (see H.R. 4365), H2853 [2AP]
Conservation of energy: allow a credit for the purchase of heating and cooling equipment which meets the Energy Star program requirements and is used in certain high-cost energy communities (see S. 2059), S1233 [27FE]
——— extend the credit for energy-efficient appliances (see H.R. 3952), H1480 [28JA]
——— extend the credit for energy-efficient existing homes (see H.R. 3950), H1480 [28JA]
——— extend the credit for energy-efficient new homes (see H.R. 3951), H1480 [28JA]
——— improve and extend deduction for new and existing energy-efficient commercial buildings (see S. 2189), S1923 [1AP]
——— modify and extend the nonbusiness energy property credit (see H.R. 5002), H5817 [26JN]
Conservation of natural resources: provide a credit for property certified by the EPA under the WaterSense program (see S. 2227), S2326 [9AP] (see H.R. 4114), H2064 [27FE]
Construction industries: modify depreciation recovery period for energy-efficient cool roof systems (see S. 2388), S3293 [22MY] (see H.R. 4740), H4829 [22MY]
——— protect employees in the building and construction industry who are participants in multiemployer plans (see H.R. 3837), H134 [9JA]
Contracts: require potential Federal contractors or grantees to certify they owe no Federal tax debt (see S. 2247), S2379 [10AP]
Corporations: limit interest expense deduction to prevent earnings stripping of domestic corporations involved in corporate inversion (see S. 2786), S5507 [10SE]
——— lower Federal tax on earnings of U.S. companies with foreign operations (see H.R. 5883), H9303 [11DE]
Cosmetology: expand the tip tax credit to employers of cosmetologists and promote tax compliance in the cosmetology sector (see H.R. 5615), H7885 [18SE]
Courts: allow an offset against income tax refunds to pay for State judicial debts that are past due (see H.R. 5178), H6745 [23JY]
——— require upon request a probable cause hearing in connection with property seizures relative to certain monetary instruments transactions (see H.R. 5833), H9044 [10DE]
——— strengthen rules for approved structured settlement factoring transactions (see H.R. 3897), H1240 [16JA]
Credit: exclude from gross income any discharge of consumer indebtedness (see H.R. 5637), H7886 [18SE]
Crime: add certain tax-related crimes to the definition of aggravated identity theft (see H.R. 5236), H7039 [29JY]
——— establish IRS office to prosecute sex traffickers for violations of tax laws, stiffen criminal and monetary penalties for such violations, and label victims of sex trafficking as whistleblowers (see H.R. 4708), H4784 [21MY]
——— prevent identity theft related tax refund fraud (see S. 2736), S5217 [31JY]
Dept. of Agriculture: exclude ‘‘Choose and Cut’’ Christmas tree producers from the Christmas tree promotion, research, and information order (see H.R. 5827), H9044 [10DE]
Dept. of Defense: request copies of any emails that were transmitted to or from the email account(s) of former IRS Exempt Organizations Division Director Lois G. Lerner (see H. Res. 649), H5768 [25JN]
Dept. of Education: conduct a feasibility study for using income tax returns as the primary Federal student aid application (see H.R. 3842), H162 [10JA]
——— establish a simplified income-driven student loan repayment plan, new and notification about repayment options, and loan forgiveness for the total and permanently disabled (see S. 2812), S5628 [16SE]
——— modify grace period prior to repayment period for certain Federal direct student loans and exclude certain employer-provided student loan assistance from Federal income tax (see H.R. 5399), H7241 [1AU]
——— simplify the college financial aid application process (see H.R. 4982), H5817 [26JN]
——— simplify the college financial aid application process in order to maximize eligibility and increase income threshold to qualify for maximum Pell Grant funding (see S. 2340), S3029 [14MY]
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]
Dept. of Justice: appoint a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS (see S. Res. 487), S4154 [26JN] (see H. Res. 565), H3413 [2MY]
——— appoint a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS (H. Res. 565), consideration (see H. Res. 568), H3445 [6MY]
——— request copies of any emails that were transmitted to or from the email account(s) of former IRS Exempt Organizations Division Director Lois G. Lerner (see H. Res. 646), H5768 [25JN]
Dept. of the Interior: expand the Payments in Lieu of Taxes program to include payments for secure rural schools (see S. 2626), S4620 [17JY]
——— make permanent the Payments in Lieu of Taxes program (see S. 1913), S290 [13JA] (see H.R. 3879), H472 [15JA]
Dept. of the Treasury: develop and submit class life recommendations for depreciable assets (see H.R. 4819), H5185 [9JN]
——— 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]
——— regulate tax return preparers (see H.R. 4470), H3196 [10AP]
——— request copies of any emails that were transmitted to or from the email account(s) of former IRS Exempt Organizations Division Director Lois G. Lerner (see H. Res. 647), H5768 [25JN]
Dept. of Transportation: allow advertisements and solicitations for passenger air transportation to state the base airfare of the transportation (see H.R. 4156), H2255 [6MR]
——— establish National Freight Mobility Infrastructure Program (see H.R. 3825), H134 [9JA]
——— increase maximum penalty for unfair and deceptive practices relative to advertising of the costs of air transportation (see S. 2290), S2647 [5MY]
Disabled: establish ABLE accounts to pay for qualified disability expenses of family members with disabilities (H.R. 647), consideration (see H. Res. 766), H8272 [2DE]
Disasters: 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]
——— provide tax relief for damages relating to federally declared disasters during September 2013 (see H.R. 4497), H3240 [28AP]
——— provide tax relief for major disaster areas declared in 2012, 2013, and 2014 (see S. 2634), S4705 [22JY] (see H.R. 5082), H6135 [11JY]
——— provide tax relief for major disaster areas declared in 2012 and 2013 (see S. 2233), S2327 [9AP]
——— waive the penalty on qualified natural disaster distributions from qualified retirement plans (see H.R. 4403), H2961 [4AP]
Domestic policy: reduce carbon pollution, invest in infrastructure, and cut taxes for working Americans (see H.R. 5307), H7181 [31JY]
Ecology and environment: extend deduction for expensing of environmental remediation costs (see H.R. 4542), H3407 [1MY]
——— reduce greenhouse gas emissions by requiring a Federal emission permit for the sale or use of covered substances and return funds to the American people (see H.R. 4754), H4909 [28MY]
Economy: extend unemployment benefits, approve Keystone XL Pipeline, repeal medical device tax, restore 40-hour work week, and provide reemployment assessments (see H.R. 3885), H472 [15JA]
——— jumpstart the sluggish economy, finance critical infrastructure investments, fight income inequality, and create jobs (see H.R. 3939), H1479 [28JA]
——— 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), consideration (see H. Res. 686), H6814 [24JY]
Education: allow certain individuals a credit against income tax for contributions to certain college savings plans (see S. 2882), S5782 [18SE]
——— allow use of certain tax-advantaged investment plans for tuition for elementary and secondary education expenses (see H.R. 3977), H1511 [29JA]
——— consolidate certain tax benefits for educational expenses (H.R. 3393), consideration (see H. Res. 680), H6744 [23JY]
——— encourage teachers to pursue teaching science, technology, engineering, and math subjects at elementary and secondary schools (see S. 2108), S1519 [11MR]
——— encourage use of 529 plans and Coverdell education savings accounts (see H.R. 5477), H7616 [16SE]
——— exclude Federal student aid from taxable gross income (see S. 2827), S5629 [16SE]
——— extend above-the-line deduction for qualified tuition and related expenses (see H.R. 3943), H1479 [28JA]
——— extend exclusion for employer-provided educational assistance to employer payment of interest on certain refinanced student loans (see S. 2429), S3424 [4JN] (see H.R. 5578), H7884 [18SE]
——— improve and expand Coverdell education savings accounts (see S. 2892), S5783 [18SE]
——— improve and make permanent the above-the-line deduction for certain elementary and secondary school teacher expenses (see H.R. 5504), H7674 [17SE]
——— improve certain education savings plans (see H.R. 4333), H2744 [27MR]
——— increase and extend the American Opportunity Tax Credit and increase the student loan interest deduction (see H.R. 5509), H7674 [17SE]
——— 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 deduction allowed for student loan interest (see H.R. 4700), H4783 [21MY]
——— provide a deduction for elementary and secondary private school tuition (see H.R. 5779), H8272 [2DE]
——— provide tax credit to teachers in rural or high unemployment areas or who achieve National Board for Professional Teaching Standards certification (see S. 2880), S5782 [18SE]
——— require student Social Security numbers and employer identification numbers for education tax credits (see S. 2702), S5135 [30JY]
Electric power: modify credit for production of electricity from renewable resources for certain open-loop biomass and trash facilities placed in service before date of enactment (see S. 2856), S5782 [18SE]
Employment: allow employers a credit for wages paid to employees who participate in qualified apprenticeship programs (see S. 2234), S2327 [9AP] (see H.R. 5579), H7884 [18SE] (see H.R. 5720), H7995 [14NO]
——— allow small employers a credit against income tax for the cost of on-the-job training expenses (see H.R. 4473), H3196 [10AP]
——— establish a Federal tax credit approximation matching program for State new jobs training tax credits (see H.R. 4831), H5248 [10JN]
——— establish a tax credit for on-site apprenticeship programs (see S. 2792), S5564 [11SE]
——— exempt employers hiring long-term unemployed from employer health insurance mandate, provide payroll tax holiday and relocation loans, and reform and strengthen workforce investment system (see S. 2038), S1048 [25FE]
——— extend the work opportunity tax credit (see H.R. 3947), H1479 [28JA]
——— extend the work opportunity tax credit and provide such credit for hiring long-term unemployed individuals (see H.R. 4082), H1937 [25FE]
——— improve conditions necessary for economic growth and job creation (see H.R. 4), H7528 [15SE]
——— improve conditions necessary for economic growth and job creation (H.R. 4), consideration (see H. Res. 727), H7616 [16SE]
——— incentivize establishment and provide States with temporary financing of short-time compensation programs (see S. 2906), S5783 [18SE] (see H.R. 5583), H7884 [18SE]
——— limit extent to which States may tax compensation earned by nonresident telecommuters (see S. 2347), S3074 [15MY] (see H.R. 4085), H1937 [25FE]
——— make permanent the work opportunity tax credit (see H.R. 5264), H7125 [30JY]
——— make permanent the work opportunity tax credit and allow the transfer of such credit in the case of contracted veterans (see H.R. 5284), H7125 [30JY]
——— provide a credit for job training expenses of employers (see H.R. 4204), H2301 [11MR]
——— provide a tax credit for expenses for household and elder care services necessary for gainful employment (see H.R. 5287), H7126 [30JY]
——— provide a tax credit to businesses that invest in American jobs, provide fair wages and benefits, employ active duty personnel, recruit veterans, and maintain a diverse workforce (see S. 2540), S4153 [26JN] (see H.R. 5372), H7184 [31JY]
——— provide incentives for businesses to bring jobs back and business activity back to the U.S. (see S. 2562), S4154 [26JN] (see S. 2569), S4271 [8JY]
——— provide incentives for businesses to keep jobs in the U.S. (see S. 2681), S5050 [29JY]
EPA: allow States to impose a carbon tax on greenhouse gas emissions from existing stationary sources as a way to comply with certain Clean Air Act standards (see H.R. 5796), H8668 [4DE]
Executive Office of the President: request copies of any emails that were transmitted to or from the email account(s) of former IRS Exempt Organizations Division Director Lois G. Lerner (see H. Res. 645), H5768 [25JN]
Families and domestic relations: allow an annual elective surcharge in lieu of estate tax (see H.R. 5872), H9303 [11DE]
——— create a credit for foster families (see S. 2390), S3294 [22MY]
——— eliminate marriage penalty in the dollar limitation on the student loan interest deduction (see H.R. 5508), H7674 [17SE]
——— enhance the dependent care credit to make child care more affordable (see S. 2565), S4271 [8JY]
——— 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]
——— expand the earned income tax credit (see H.R. 4117), H2065 [27FE]
——— index the dependent care credit for inflation (see H.R. 5258), H7124 [30JY]
——— modify dependent care credit to take into account expenses for care of parents and grandparents who do not live with the taxpayer (see H.R. 4145), H2147 [4MR]
——— provide a credit to employers who provide paid family and medical leave (see S. 2618), S4557 [16JY] (see S. 2627), S4620 [17JY] (see H.R. 5173), H6744 [23JY]
——— provide a deduction relating to the compensation of the lesser earning spouse (see H.R. 5257), H7124 [30JY]
——— provide an exception to the exclusive use requirement for home offices if the other use involves care of a qualifying child of the taxpayer (see S. 2488), S3811 [18JN]
——— provide for dependent care savings accounts (see S. 2806), S5588 [15SE] (see H.R. 5326), H7181 [31JY]
——— provide for improved compliance with the requirements of the earned income tax credit (see H.R. 5070), H6106 [10JY]
——— reform estate and gift taxes (see H.R. 4061), H1776 [14FE]
——— repeal estate and generation-skipping taxes (see S. 2899), S5783 [18SE]
FEC: request copies of any emails that were transmitted to or from the email account(s) of former IRS Exempt Organizations Division Director Lois G. Lerner (see H. Res. 648), H5768 [25JN]
Federal agencies and departments: disclose details of, and tax treatment of payments under, settlement agreements entered into by Federal agencies and require explanations of confidentiality of such settlements (see S. 1898), S132 [8JA] (see H.R. 4324), H2743 [27MR]
——— improve Government efficiency by cracking down on offshore tax evaders, maximizing competition and savings in contracting, and reducing costs of managing coin supplies (see H.R. 5652), H7886 [18SE]
——— include language in certain educational and advertising materials indicating that such materials are produced and disseminated at taxpayer expense (see S. 1921), S325 [14JA]
——— prohibit awarding of contracts to inverted domestic corporations (see S. 2704), S5135 [30JY] (see H.R. 5278), H7125 [30JY]
——— provide notice and evidence before collecting debts through tax refunds and restore statute of limitations applicable to debt collection through administrative offset (see H.R. 4764), H5022 [29MY]
Federal employees: exclude from gross income certain combat zone compensation of civilian Federal employees (see H.R. 4621), H4015 [8MY]
Federal-State relations: extend deduction of State and local general sales taxes (see H.R. 3942), H1479 [28JA]
——— make permanent the deduction of State and local general sales taxes (see H.R. 4789), H5063 [30MY]
FEMA: delay increases in flood insurance premium rates under the National Flood Insurance Program, establish a tax credit for flood mitigation expenses, and increase flood damage mitigation program funding (see H.R. 3924), H1246 [17JA]
Financial institutions: permanently modify limitations on deduction of interest by financial institutions which hold tax-exempt bonds (see H.R. 5199), H6814 [24JY]
Fire prevention: treat automatic fire sprinkler system retrofits under certain deduction guidelines and as 15-year property for purposes of depreciation (see H.R. 5622), H7885 [18SE]
Food: extend the enhanced deduction for charitable contributions of food inventory (see H.R. 3949), H1479 [28JA]
——— permanently extend and expand deduction for charitable contributions of food inventory (see H.R. 4719), H4828 [22MY]
——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 4719), consideration (see H. Res. 670), H6295 [15JY]
Foreign investments: exclude dividends from controlled foreign corporations from the definition of personal holding company income for purposes of the personal holding company rules (see H.R. 4589), H3939 [7MY]
FRS: regulate tax return preparers and refund anticipation payment arrangements (see H.R. 4463), H3196 [10AP]
Gambling: exempt sports betting from the tax on authorized wagers (see H.R. 5383), H7184 [31JY]
Government: restore the 10-year statute of limitations applicable to collection of debt by administrative offset (see H.R. 4491), H3240 [28AP]
Government regulations: cut and reduce excess and duplicative tax assessments and paperwork for entrepreneurs (see H.R. 5636), H7886 [18SE]
Hazardous Substance Superfund: reinstate financing (see S. 2679), S5050 [29JY]
Health: 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 small businesses to use pre-tax dollars for assistance to employees purchasing health care policies in the individual market and except certain health reimbursement arrangements from group plan requirements (see H.R. 5860), H9302 [11DE]
——— exclude from gross income amounts received for personal injuries or sickness resulting from service as a qualified public safety employee (see H.R. 4537), H3364 [30AP]
——— expand eligibility for the refundable credit for coverage under a qualified health plan (see S. 2908), S5783 [18SE]
——— expand health savings accounts (see H.R. 5465), H7528 [15SE]
——— impose an excise tax on sugar-sweetened beverages and dedicate the revenues from such tax to the prevention, treatment, and research of diet-related health conditions in priority populations (see H.R. 5279), H7125 [30JY]
——— make permanent the threshold for medical expense deduction for people 65 or older (see H.R. 4104), H2064 [27FE]
——— modify rules relative to health savings accounts (see H.R. 4777), H5063 [30MY]
——— provide regulatory clarity over clinical and health software and relieve categories of such low-risk software from the medical device tax (see S. 2007), S852 [10FE]
——— repeal tax increase on taxpayers who incur catastrophic medical expenses (see S. 2962), S6205 [20NO]
Health care professionals: increase access for the uninsured to high quality physician care by providing incentives for doctors to provide uncompensated care (see S. 2492), S3811 [18JN]
Heartland, Habitat, Harvest, and Horticulture Act: make permanent certain tax provisions relative to timber (see H.R. 4657), H4064 [13MY]
Highway Trust Fund: funding (see S. 2489), S3811 [18JN]
House of Representatives: bring an action seeking relief in response to the failure of the Sec. of the Treasury to faithfully execute the law relative to health insurance-related IRS reporting requirements (see H. Res. 655), H5830 [7JY]
Housing: encourage mixed-income housing development (see H.R. 4130), H2097 [28FE]
——— make permanent and expand the temporary minimum credit rate for the low-income housing tax credit program (see H.R. 4717), H4828 [22MY]
——— provide a renter’s credit (see H.R. 4479), H3196 [10AP]
——— provide appeals process for designation as qualified census tracts and difficult development areas under the low-income housing credit (see H.R. 5198), H6814 [24JY]
——— qualify homeless youth and veterans who are full-time students for low-income housing tax credit (see S. 2723), S5216 [31JY]
Individual retirement accounts: extend tax-free distributions for charitable purposes (see H.R. 3944), H1479 [28JA]
——— make permanent the rule allowing certain tax-free distributions for charitable purposes (see H.R. 4619), H4015 [8MY]
Information Sharing and Analysis Organizations: provide refundable credit for associated costs (see S. 2717), S5216 [31JY]
Inland Waterways Trust Fund: revise financing rate (see S. 2955), S6204 [20NO]
Insurance: adjust the phaseout of the health insurance tax credit for geographic variations in the cost-of-living (see H.R. 3986), H1591 [4FE]
——— allow a deduction for health insurance premiums for anyone who purchases independent coverage for an individual or family (see H.R. 4600), H3940 [7MY]
——— clarify definition of nonadmitted insurer (see S. 2726), S5216 [31JY] (see H.R. 5388), H7184 [31JY]
——— clarify special rules for accident and health plans of certain governmental entities (see S. 2660), S4903 [24JY]
——— increase alternative tax liability limitation for small property and casualty insurance companies (see H.R. 4647), H4059 [9MY]
——— provide a special change in status rule for employees who become eligible for TRICARE (see S. 1918), S325 [14JA]
Internal Revenue Code: extend certain expiring provisions (see S. 2260), S2424 [28AP] (see H.R. 4469), H3196 [10AP]
——— extend certain expiring provisions and make technical corrections (see H.R. 5771), H8225 [1DE]
——— extend certain expiring provisions and make technical corrections (H.R. 5771), consideration (see H. Res. 766), H8272 [2DE]
——— extend certain expiring provisions and make technical corrections (H.R. 5771), correction in enrollment (see H. Con. Res. 124), H9044 [10DE]
——— extend certain expiring provisions relative to energy (see H.R. 5559), H7883 [18SE]
——— make technical corrections to recently enacted tax legislation and remove provisions that are no longer applicable (see S. 2261), S2424 [28AP] (see H.R. 5528), H7882 [18SE]
——— modify provisions relative to determinations of full-time equivalent employees under Patient Protection and Affordable Care Act (see S. 2166), S1818 [27MR]
——— provide for a progressive consumption tax, individual and corporate tax reform, and refunds of excess consumption tax revenue (see S. 3005), S6626 [11DE]
——— provide for comprehensive tax reform (see H.R. 1), H9043 [10DE]
——— provide taxpayers a flat tax alternative to the current income tax system (see H.R. 5882), H9303 [11DE]
International corporations: extend look-through treatment of payments between related controlled foreign corporations (see H.R. 4464), H3196 [10AP]
Internet Tax Freedom Act: extend (see S. 2735), S5217 [31JY]
Investments: allow rollovers from other retirement plans into simple retirement accounts (see H.R. 5672), H7900 [19SE]
——— 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]
——— encourage retirement savings by modifying requirements of employer-established individual retirement accounts (see H.R. 5875), H9303 [11DE]
——— expand and make permanent rules relative to investment by nonresident aliens in domestic mutual funds (see H.R. 4555), H3407 [1MY]
——— extend time period for contributing military death gratuities to Roth IRAs and Coverdell education savings accounts (see H.R. 4559), H3407 [1MY]
——— modify certain rules applicable to qualified small issue manufacturing bonds (see H.R. 5319), H7181 [31JY]
——— modify rate for excise tax on investment income of private foundations (see H.R. 4691), H4684 [20MY]
——— 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]
——— provide for tax preferred savings accounts for dependent youth (see H.R. 4129), H2097 [28FE]
IRS: allow taxpayers to provide certain explanations for missing documentation (see H. Res. 635), H5597 [20JN]
——— clarify use of credentials by enrolled agents (see S. 2447), S3475 [5JN]
——— delay application of revenue ruling on the characterization of payments as tips or service charges (see H.R. 5341), H7182 [31JY]
——— disclose certain tax return information relative to identity theft (see S. 2239), S2378 [10AP]
——— extend authority to require truncated Social Security numbers on Form W-2 wage and tax statements (see H.R. 4910), H5557 [19JN]
——— implement security measures in the electronic tax return filing process to prevent tax refund fraud from being perpetrated with electronic identity theft (see H.R. 5670), H7887 [18SE]
——— improve transparency and efficiency relative to audits and communications with taxpayers (see S. 2044), S1174 [26FE]
——— permit issuance of prospective guidance clarifying employment status of individuals for purposes of employment taxes and prevent retroactive assessments relative to such clarifications (see H.R. 4503), H3240 [28AP]
——— permit the release of information relative to the status of certain investigations (see H.R. 5420), H7387 [9SE]
——— prohibit asking taxpayers questions relative to religious, political, or social beliefs (see S. 2043), S1174 [26FE]
——— prohibit bonuses to senior-level executives until the IRS complies with all congressional document requests relative to targeting of certain taxpayers (see S. 2517), S3939 [24JN]
——— prohibit discretionary bonuses for employees who have engaged in misconduct or who have delinquent tax liability (see S. 2272), S2566 [30AP]
——— prohibit from assigning tax statuses to organizations based on their political beliefs and activities (see S. 2067, 2072), S1233 [27FE] (see H.R. 4593), H3939 [7MY]
——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (see S. 2011), S890 [11FE] (see H.R. 3865), H223 [14JA]
——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (H.R. 3865), consideration (see H. Res. 487), H1937 [25FE]
——— prohibit officers and employees from using personal e-mail accounts to conduct official business (see H.R. 5418), H7387 [9SE]
——— prohibit performance awards for employees who owe back taxes (see S. 2282), S2614 [1MY] (see H.R. 4531), H3363 [30AP]
——— prohibit the intentional discrimination of a person or organization by an IRS employee (see S. 2066, 2073), S1233 [27FE] (see H.R. 4597), H3939 [7MY]
——— protect taxpayers from improper audits (see S. 2215), S2194 [7AP]
——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (see H.R. 5419), H7387 [9SE]
——— reform rules relative to partnership audits and adjustments (see S. 3018), S6921 [16DE]
——— require notification of Congress by the IRS Oversight Board regarding any violation of the constitutional rights of taxpayers (see S. 2081), S1315 [5MR]
——— require that individual taxpayer identification number applicants submit their application in person at taxpayer assistance centers (see S. 2039), S1048 [25FE] (see H.R. 4078), H1937 [25FE]
Issa, Representative: disapprove conduct during Committee on Oversight and Government Reform (House) hearing on investigation of IRS allegations of subjecting certain political groups to additional tax scrutiny (see H. Res. 504), H2256 [6MR] (see H. Res. 517), H2433 [13MR]
Lerner, Lois G.: call for arrest on charges of contempt of Congress for refusal to comply with a subpoena issued by the Committee on Oversight and Government Reform (House) (see H. Res. 664), H6106 [10JY]
——— find in contempt of Congress for refusal to comply with a subpoena issued by the Committee on Oversight and Government Reform (House) (see H. Res. 574), H3940 [7MY]
——— find in contempt of Congress for refusal to comply with a subpoena issued by the Committee on Oversight and Government Reform (House) (H. Res. 574), consideration of resolution and report (see H. Res. 568), H3445 [6MY]
Local government: broaden special rules for certain governmental health reimbursement arrangements to include plans established by political subdivisions (see H.R. 4567), H3446 [6MY]
Medicare: allow beneficiaries participating in Medicare Advantage medical savings accounts to contribute their own money to their medical savings account (see H.R. 4177), H2256 [6MR]
——— permit rollovers from health savings accounts to Medicare Advantage medical savings accounts (see H.R. 4180), H2256 [6MR]
Minimum wage: increase, and extend increased expensing limitations for depreciable business assets and treatment of certain property as section 179 property (see S. 2223), S2239 [8AP]
Mortgages: extend deduction for mortgage insurance premiums (see H.R. 3941), H1479 [28JA] (see H.R. 3995), H1658 [5FE]
——— make permanent the deduction for mortgage insurance premiums (see H.R. 4845), H5318 [11JN]
Motor vehicles: extend and modify the credit for electric vehicle recharging property (see H.R. 5513), H7674 [17SE]
——— impose a mileage-based user fee for mobile mounted concrete boom pumps in lieu of the tax on taxable fuels (see H.R. 5474), H7528 [15SE]
——— increase and extend new qualified plug-in electric drive motor vehicles credit and enable such credit to be converted to a rebate at the point of sale (see H.R. 4584), H3446 [6MY]
——— modify substantiation rules for donation of vehicles of a certain value (see H.R. 4960), H5767 [25JN]
——— prohibit replacement of gasoline excise tax with a GPS, location, or distance-based tax (see H.R. 5884), H9303 [11DE]
Native Americans: encourage charitable contributions of real property for conservation purposes by Native corporations (see S. 2636), S4705 [22JY] (see H.R. 4721), H4828 [22MY]
——— extend a certain income tax exemption to the Grand Portage Band of Lake Superior Chippewa Indians (see S. 2249), S2379 [10AP]
——— recognize Indian tribal governments for purposes of determining under the adoption credit whether a child has special needs (see S. 2570), S4336 [9JY]
Office of the Special Inspector General for Monitoring the Affordable Care Act: establish (see S. 2430), S3424 [4JN] (see H.R. 4158), H2255 [6MR]
Olympic Games: exclude from gross income any prizes or awards received by Olympic medal winners (see H.R. 3987), H1591 [4FE]
——— exclude from gross income any prizes or awards received by Olympic or Paralympic medal winners (see S. 2026), S947 [12FE]
Patient Protection and Affordable Care Act: allow employees’ dependents access to tax credits if the cost of family coverage through the employer is greater than a certain percentage of household income (see S. 2434), S3474 [5JN] (see H.R. 4865), H5363 [12JN]
——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (see S. 2190), S1923 [1AP]
——— delay implementation of the penalty for failure to comply with the individual health insurance mandate (see H.R. 4118), H2097 [28FE]
——— delay implementation of the penalty for failure to comply with the individual health insurance mandate (H.R. 4118), consideration (see H. Res. 497), H2147 [4MR]
——— delay provision of health insurance premium and cost-sharing subsidies until eligibility verification process for such subsidies is completed (see H.R. 4805), H5072 [5JN]
——— disapprove IRS rule relative to the individual mandate (see S.J. Res. 35), S1819 [27MR]
——— exclude alien agricultural seasonal workers when determining employer health insurance mandate (see H.R. 5392), H7240 [1AU]
——— exempt certain educational institutions from employer health insurance mandate (see S. 2462), S3604 [11JN] (see H.R. 4775), H5063 [30MY]
——— exempt certain small businesses from employer health insurance mandate and modify definition of full-time employee relative to mandate (see S. 2205), S2161 [3AP]
——— exempt emergency services volunteers from individual health insurance mandate (see H.R. 3979), H1514 [31JA]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), consideration of Senate amendment (see H. Res. 770), H8365 [3DE]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), correction in enrollment (see H. Con. Res. 121), H8669 [4DE] (see H. Con. Res. 123), H9044 [10DE]
——— exempt small businesses which are experiencing hardship from employer health insurance mandate (see H.R. 5651), H7886 [18SE]
——— impose restrictions on risk corridor program (see H.R. 4406), H2961 [4AP]
——— modify definition of applicable large employer relative to employer health insurance mandate (see S. 2168), S1818 [27MR]
——— modify definition of full-time employee relative to employer health insurance mandate (H.R. 2575), consideration (see H. Res. 530), H2801 [1AP]
——— prevent foreign diplomats from being eligible to receive health insurance premium tax credits and cost-sharing reductions (see H.R. 5825), H9043 [10DE]
——— provide certain uninsured individuals a special enrollment period after tax filing for enrollment in qualified health plans offered through an exchange (see H.R. 5147), H6398 [17JY]
——— provide temporary shift in scheduled collection of transitional reinsurance program payments (see S. 2253), S2379 [10AP] (see H.R. 4735), H4829 [22MY]
——— provide that the individual health insurance mandate not apply until the employer health insurance mandate is enforced without exceptions (see S. 2106), S1519 [11MR] (see H.R. 4064), H1776 [14FE]
——— repeal excise tax on high cost employer-sponsored health coverage (see S. 2191), S1923 [1AP]
——— repeal if it is determined that the Act has resulted in more uninsured individuals than at the time of enactment (see H.R. 3849), H162 [10JA]
——— repeal provisions establishing a transitional reinsurance program and risk corridors for health plans to prevent taxpayer bailout of health insurance issuers (see H.R. 3812), H20 [7JA] (see H.R. 3851), H162 [10JA]
——— repeal risk corridor program (see H.R. 5175), H6744 [23JY]
——— repeal the individual health insurance mandate (see H.R. 5725), H8033 [17NO]
——— require States with failed health care exchanges to reimburse the Federal Government for amounts provided for establishment and operation of such exchanges (see S. 2339), S3029 [14MY] (see H.R. 4677), H4475 [19MY]
——— simplify treatment of seasonal positions relative to employer shared responsibility requirements (see S. 2881), S5782 [18SE] (see H.R. 5213), H6976 [28JY]
——— sunset provisions establishing a transitional reinsurance program and risk corridors, and repeal risk adjustment for health plans to prevent bailout of health insurance issuers (see H.R. 3985), H1544 [3FE]
——— temporarily exempt certain Medicare and Medicaid providers from employer health insurance mandate (see H.R. 5098), H6215 [14JY]
Pensions: allow Federal law enforcement officers and firefighters to make penalty-free withdrawals from governmental retirement savings plans after a certain age (see H.R. 4634), H4058 [9MY]
——— exempt foreign pensions from dispositions of investment in U.S. real property (see H.R. 5251), H7039 [29JY]
——— 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]
——— 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]
——— 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]
Petroleum: clarify that products derived from tar sands are crude oil for purposes of the Federal excise tax on petroleum (see S. 2135), S1652 [13MR]
Political campaigns: reform the financing of congressional elections by broadening participation by small dollar donors (see H.R. 20), H1657 [5FE]
Poverty: strengthen and expand proven anti-poverty programs and initiatives (see H.R. 5352), H7183 [31JY]
Power resources: expand existing tax credits to encourage the capture, utilization, and sequestration of carbon dioxide (see S. 2288), S2647 [5MY]
——— extend certain expiring energy tax incentives (see H.R. 5775), H8225 [1DE]
——— 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 maximum nameplate capacity of a small wind turbine qualifying for an energy credit (see H.R. 4761), H5022 [29MY]
——— 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]
——— 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 the energy credit for microturbine property (see H.R. 4428), H3057 [8AP]
——— promote domestic development and deployment of clean energy technologies (see H.R. 4426), H3057 [8AP]
——— provide a refundable credit against income tax to assist individuals with high residential energy costs (see H.R. 4326), H2743 [27MR]
——— provide incentives for clean energy and repeal fossil fuel subsidies for big oil companies (see H.R. 4753), H4909 [28MY]
——— provide incentives for zero carbon emissions refueling property (see H.R. 5457), H7454 [11SE]
——— repeal gas tax and establish a carbon tax on highway fuels (see H.R. 5873), H9303 [11DE]
Public safety officers: exclude certain compensation received by public safety officers and their dependents from gross income (see S. 2355), S3184 [20MY] (see S. 2377), S3237 [21MY] (see S. 2912), S5783 [18SE] (see H.R. 5767), H8169 [20NO]
Public utilities: 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]
Puerto Rico: extend deduction allowable relative to income attributable to domestic production activities in Puerto Rico (see H.R. 3968), H1510 [29JA]
Real estate: allow State and local financing of energy and water efficiency and renewable energy modifications to privately-owned property through Property Assessed Clean Energy (PACE) programs (see H.R. 4285), H2610 [24MR]
——— 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]
——— expand rehabilitation credit (see H.R. 5655), H7886 [18SE]
——— 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 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]
——— limit interest deduction for excessive interest of members of financial reporting groups (see H.R. 5444), H7433 [10SE]
——— make permanent the exclusion from gross income of discharges of qualified principal residence indebtedness (see H.R. 5785), H8365 [3DE]
——— provide a standard deduction for business use of a home (see H.R. 4052), H1770 [11FE]
Religion: expand definition of minister relative to exclusion of rental value of a parsonage from gross income to include duly recognized officials of nontheistic spiritual, moral, or ethical organizations (see H.R. 4493), H3240 [28AP]
Renewable energy: promote marine and hydrokinetic renewable energy research and development (see H.R. 5335), H7182 [31JY]
——— provide a consumer renewable credit for a utility that sells renewable power (see S. 1899), S223 [9JA] (see H.R. 3838), H134 [9JA]
Research: extend and modify the research and development credit to encourage innovation (see S. 1920), S325 [14JA]
——— increase and make permanent the alternative simplified research credit (see S. 2715), S5216 [31JY]
——— 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]
——— 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]
SBA: ensure equal access for HUBZone designations to all tax-paying small business owners (see H.R. 5084), H6135 [11JY]
Schools: extend qualified zone academy bonds and reduce the private business contribution requirement with respect to such bonds (see H.R. 5347), H7182 [31JY]
SEC: require disclosure of total corporate tax paid by a corporation in each annual report (see H.R. 5442), H7433 [10SE]
Securities: exclude from gross income compensation received by employees consisting of qualified distributions of employer stock (see H.R. 4089), H1937 [25FE]
Senior citizens: eliminate the payroll tax on individuals who have attained retirement age and repeal limits on outside income earned while receiving Social Security benefits (see S. 2336), S3029 [14MY] (see H.R. 5243), H7039 [29JY]
Small business: allow a business credit for investments in rural microbusinesses (see H.R. 5346), H7182 [31JY]
——— establish small business savings accounts (see H.R. 5427), H7387 [9SE]
——— expand and modify the credit for employee health insurance expenses of small employers (see S. 2069), S1233 [27FE] (see H.R. 4128), H2097 [28FE] (see H.R. 4244), H2433 [13MR]
——— expand eligibility time period for credit for employee health insurance expenses of small employers (see H.R. 4133), H2097 [28FE]
——— expand the credit for employee health insurance expenses of small employers (see H.R. 4132), H2097 [28FE]
——— extend exclusion for small business stock and provide incentives for small business high technology research investment (see S. 2139), S1652 [13MR]
——— increase deduction for business start-up expenditures (see H.R. 3861), H183 [13JA]
——— 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]
——— provide an elective safe harbor for expensing costs of acquiring or producing tangible property by small businesses (see S. 2237), S2378 [10AP]
——— provide for startup businesses to use a portion of the research and development credit to offset payroll taxes (S. 193) (see H.R. 4696), H4783 [21MY]
——— repeal excise tax on indoor tanning services (see H.R. 5438), H7433 [10SE]
——— tax treatment of Small Business Start-up Savings Accounts (see S. 2724), S5216 [31JY]
Social Security: eliminate cap on income subject to payroll taxes (see H.R. 5852), H9302 [11DE]
——— establish the Consumer Price Index for Elderly Consumers to determine cost-of-living increases (see S. 2382), S3293 [22MY]
——— exclude benefits from taxable income (see H.R. 5850), H9302 [11DE]
——— repeal inclusion of benefits in gross income (see H.R. 3894), H1240 [16JA]
Solar energy: extend energy credit for solar projects under construction (see S. 2003), S821 [6FE]
Sports: disallow a deduction for any fine paid by an owner of a professional sports franchise (see H.R. 4544), H3407 [1MY]
——— exclude major professional sports leagues from qualifying as tax-exempt organizations (see H.R. 3965), H1510 [29JA]
——— exclude major professional sports leagues from qualifying as tax-exempt organizations and use such funds generated for domestic violence prevention and victims’ services programs (see S. 2816), S5628 [16SE]
——— make permanent the 7-year depreciation recovery period for motorsport entertainment complexes (see H.R. 4933), H5597 [20JN]
——— prohibit tax-exempt status to professional sports leagues that promote the use of the term ‘‘redskins’’ (see S. 2884), S5782 [18SE] (see H.R. 5690), H7937 [12NO]
SSA: establish USAccounts family savings program (see H.R. 5576), H7883 [18SE]
——— prohibit seizing of tax refunds to repay overpayments, restore statute of limitations applicable to debt collection through administrative offset, and prevent recovery of overpayments to children (see S. 2453), S3544 [10JN]
States: assess impact of Federal taxation and spending (see H.R. 5588), H7884 [18SE]
——— ensure methods of collecting taxes and fees by private citizens on behalf of States are fair and effective and do not discriminate against interstate commerce (see H.R. 5252), H7039 [29JY]
Student loans: allow certain discharged debt to be included in gross income ratably over a certain number of years and disregard such income in determining eligibility for Federal means-tested programs (see H.R. 4020), H1686 [6FE]
Tax-exempt organizations: provide equal access to declaratory judgments for organizations seeking tax-exempt status if the IRS delays acting on applications (see S. 2708), S5135 [30JY]
——— provide notice to charities and other nonprofit organizations before their tax-exempt status is automatically revoked (see S. 2351), S3074 [15MY]
——— require that return information from tax-exempt organizations be made available in a searchable format and provide the disclosure of the identity of contributors to certain tax-exempt organizations (see S. 2939), S6095 [18NO]
Taxpayers: establish a maximum rate of Federal, State, and local tax imposed (see H.R. 4512), H3291 [29AP]
Technology: provide exception from passive loss rules for investments in high technology research small business pass-thru entities (see H.R. 4855), H5363 [12JN]
Transportation: increase the national limitation amount for qualified highway or surface freight transfer facility bonds (see S. 2050), S1233 [27FE]
——— repeal the gas tax and rebuild roads and bridges (see H.R. 4848), H5318 [11JN]
Unemployment: extend unemployment benefits with offsets, reform program, terminate benefits to jobless millionaires, and eliminate overlapping benefits with the Social Security Disability Insurance program (see S. 2097), S1366 [6MR]
Veterans: exclude from gross income discharges of Federal student loans as a result of veterans’ service-connected total disability that is permanent in nature (see H.R. 3843), H162 [10JA]
——— permit distributions from 529 accounts for medical expenses of certain disabled veterans (see H.R. 5554), H7882 [18SE]
——— 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]
——— provide a payroll tax holiday for newly hired veterans (see S. 2138), S1652 [13MR]
——— 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]
——— provide tax credit to encourage private employers to hire veterans and clarify reasonable efforts employers may make under the Uniformed Services Employment and Reemployment Rights Act (see H.R. 4110), H2064 [27FE]
——— provide work opportunity credit for hiring veterans in field of renewable energy (see H.R. 5494), H7617 [16SE]
Virgin Islands: assist in recovery and development by reducing tax imposed on distributions from certain retirement plans’ assets (see H.R. 3821), H72 [8JA]
Virtual currency: change tax status from property to foreign currency (see H.R. 4602), H3940 [7MY]
Volunteer workers: provide a charitable deduction for service of volunteer firefighters and emergency medical and rescue personnel (see H.R. 5811), H8930 [9DE]
Weather: provide a refundable tax credit for certain storm shelters (see S. 2835), S5697 [17SE]
Cloture motions
Employment: provide incentives for businesses to bring jobs back and business activity back to the U.S. (S. 2569), S4988 [28JY], S5082 [30JY]
——— provide incentives for businesses to bring jobs back and business activity back to the U.S. (S. 2569), motion to proceed, S4650 [21JY], S4728 [23JY]
Minimum wage: increase, and extend increased expensing limitations for depreciable business assets and treatment of certain property as section 179 property (S. 2223), motion to proceed, S2409 [28AP], S2545 [30AP]
Patient Protection and Affordable Care Act: allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 3474), S3019 [14MY], S3060 [15MY]
——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 3474), motion to proceed, S2850 [8MY], S2930 [13MY]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), S1860 [31MR], S2047 [2AP], S2150 [3AP], S6437 [9DE], S6589 [11DE]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), motion to proceed, S1770 [26MR], S1799 [27MR]
Comments
Patient Protection and Affordable Care Act poll on Senator Cruz’s Facebook page, H2873–H2882 [3AP]
Cost Estimates
Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act (S. 2260): CBO, S2559 [30AP]
Tax Technical Corrections Act (S. 2261): CBO, S2559 [30AP]
E-Mails
Al Sharpton’s tax situation: Joe Steuer, E1723 [3DE]
Letters
Achieving a Better Life Experience (ABLE) Act: Nancy A. LeaMond, AARP (organization), H8319 [3DE], E1737 [4DE]
America Gives More Act: Independent Sector (organization), H6366–H6369 [17JY]
America’s Small Business Tax Relief Act: National Association of Manufacturers, H5335 [12JN]
——— several businesses and organizations, H5335 [12JN]
Bonus depreciation modification and permanency: several organizations, H6117 [11JY]
Constitutional amendment to require balanced budget: Representative Jason T. Smith, E636 [30AP]
Dept. of Justice investigation into allegations that the 501(c)4 tax-exempt status of certain political groups was subject to additional scrutiny from the IRS: Bruce A. Green, Fordham University School of Law, H3917 [7MY]
——— Daniel Richman, Columbia University Law School, H3916 [7MY]
——— James M. Cole, Dept. of Justice, H3914 [7MY]
——— Peter J. Kadzik, Dept. of Justice, H3916 [7MY]
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]
Grand Portage Band Per Capita Adjustment Act: Representative Camp, Committee on Ways and Means (House), H8018 [17NO]
——— Representative Doc Hastings, Committee on Natural Resources (House), H8018 [17NO]
——— Representative Goodlatte, Committee on the Judiciary (House), H8018 [17NO]
Higher education provisions in tax reform discussion draft: Molly Corbett Broad, American Council on Education, H6783–H6785 [24JY]
IRS provision of documents relating to tax exempt advocacy organizations: Leonard Oursler, IRS, H3916 [7MY]
Jobs for America Act: Americans for Financial Reform (organization), H7817 [18SE]
Minimum Wage Fairness Act: Aric Newhouse, National Association of Manufacturers, S2539 [30AP]
——— Bob Stallman, American Farm Bureau Federation, S2538 [30AP]
——— David French, National Retail Federation, S2540 [30AP]
——— Jonathan Eisen, International Foodservice Distributors Association, S2538 [30AP]
——— Peter J. Larkin, National Grocers Association, S2539 [30AP]
——— R. Bruce Josten, U.S. Chamber of Commerce, S2538 [30AP]
——— Robert J. Green, National Council of Chain Restaurants, S2538 [30AP]
——— Scott DeFife, National Restaurant Association, S2539 [30AP]
——— several business organizations, S2537 [30AP]
——— Stephen J. Caldeira, International Franchise Association, S2538 [30AP]
——— Susan Eckerly, National Federation of Independent Business, S2539 [30AP]
Permanent Internet Tax Freedom Act: Robert S. McIntyre, Citizens for Tax Justice (organization), H6232 [15JY]
——— several State and local government associations, H6232 [15JY]
S Corporation Permanent Tax Relief Act: several organizations, H5326 [12JN]
Save American Workers Act: Dan Danner, National Federation of Independent Business, H2883 [3AP]
——— David French, National Retail Federation, H2884 [3AP]
——— Employers for Flexibility in Health Care (E-FLEX) Coalition, H2883 [3AP]
——— Jeffrey D. Shoaf, Associated General Contractors of America, H2833 [2AP]
——— Mary Kusler, National Education Association, H2828 [2AP]
——— Mike Aitken, Society for Human Resource Management, H2865 [3AP]
——— Peter J. Cotter and Misty Chally, National Franchise Association, Inc., H2833 [2AP]
——— Peter J. Larkin, National Grocers Association, H2832 [2AP]
——— R. Bruce Josten, U.S. Chamber of Commerce, H2883 [3AP]
——— Scott DeFife, National Restaurant Association, H2829 [2AP]
——— Small Business Coalition for Affordable Health Care, H2884 [3AP]
——— Stephen J. Caldeira, International Franchise Association, H2829 [2AP]
Save American Workers Act and Forty Hours Is Full Time Act: Charles M. Loveless, American Federation of State, County and Municipal Employees, H2827 [2AP]
——— William Samuel, AFL–CIO, H2827 [2AP]
Student and Family Tax Simplification Act: Atlanta Technical College student, H6789 [24JY]
——— Molly Corbett Broad, American Council on Education, H6783 [24JY]
——— Walter G. Bumphus, American Association of Community Colleges and J. Noah Brown, Association of Community College Trustees, H6782 [24JY]
Sustainable growth rate repeal and improved Medicare payments through delay of individual health insurance mandate: Charles M. Loveless, American Federation of State, County and Municipal Employees, H2465 [14MR]
——— Karen Ignagni, America’s Health Insurance Plans (organization) and Scott P. Serota, BlueCross BlueShield Association, H2465 [14MR]
——— Richard E. Thorp, California Medical Association, H2466 [14MR]
——— Richard J. Fiesta, Alliance for Retired Americans, H2466 [14MR]
Transparent Airfares Act: Charlie Leocha, Travelers United, Inc., E1318 [1AU]
——— James P. Hoffa, International Brotherhood of Teamsters, H6867 [28JY]
——— several organizations, H6866 [28JY], E1318 [1AU]
——— Susan Grant, Consumer Federation of America, E1318 [1AU]
Tribal General Welfare Exclusion Act: Jon Greendeer and Heather Cloud, Ho-Chunk Nation Legislature, H7602 [16SE]
——— Melinda J. Danforth, Oneida Tribe of Indians Business Committee, H7602 [16SE]
——— Scott R. Vele, Midwest Alliance of Sovereign Tribes, H7602 [16SE]
Lists
Effects of H.R. 3086, Permanent Internet Tax Freedom Act, on Texas, H6232 [15JY]
50 things the House could be doing instead of undermining the Patient Protection and Affordable Care Act, H2162 [5MR]
Organizations opposed to H.R. 7, No Taxpayer Funding for Abortion Act, H1468 [28JA]
Organizations opposing H.R. 3086, Permanent Internet Tax Freedom Act, H6234 [15JY]
Messages
Protocol Amending the Tax Convention With Spain: President Obama, S2823 [7MY]
Tax Convention With Poland: President Obama, S3193 [20MY]
Motions
Abortion: prohibit taxpayer funded abortions (H.R. 7), H1470 [28JA]
Business and industry: empower States to require online retailers to collect and remit State sales and use taxes (S. 2609), S5885 [12NO]
——— make permanent the reduced recognition period for built-in gains for S corporations (H.R. 4453), H5329 [12JN]
——— modify and make permanent bonus depreciation (H.R. 4718), H6119 [11JY]
——— permanently extend increased expensing limitations for depreciable business assets (H.R. 4457), H5338 [12JN]
Education: consolidate certain tax benefits for educational expenses (H.R. 3393), H6789 [24JY]
Employment: improve conditions necessary for economic growth and job creation (H.R. 4), H7854 [18SE]
——— provide incentives for businesses to bring jobs back and business activity back to the U.S. (S. 2569), S4571 [17JY], S4637, S4650 [21JY], S4667 [22JY], S4853 [24JY], S4988 [28JY]
Food: permanently extend and expand deduction for charitable contributions of food inventory (H.R. 4719), H6375 [17JY]
Internal Revenue Code: extend certain expiring provisions and make technical corrections (H.R. 5771), S6823 [15DE], S6869 [16DE], H8341 [3DE]
——— extend certain expiring provisions (S. 2260), S2763 [7MY]
IRS: prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (H.R. 3865), H1968 [26FE]
Issa, Representative: disapprove conduct during Committee on Oversight and Government Reform (House) hearing on investigation of IRS allegations of subjecting certain political groups to additional tax scrutiny (H. Res. 504), H2237 [6MR]
——— disapprove conduct during Committee on Oversight and Government Reform (House) hearing on investigation of IRS allegations of subjecting certain political groups to additional tax scrutiny (H. Res. 517), H2409 [13MR]
Lerner, Lois G.: find in contempt of Congress for refusal to comply with a subpoena issued by the Committee on Oversight and Government Reform (House) (H. Res. 574), H3919 [7MY]
Minimum wage: increase, and extend increased expensing limitations for depreciable business assets and treatment of certain property as section 179 property (S. 1737), S1860 [31MR], S1883 [1AP], S2043 [2AP]
——— increase, and extend increased expensing limitations for depreciable business assets and treatment of certain property as section 179 property (S. 2223), S2333 [10AP], S2409 [28AP], S2427 [29AP], S2527 [30AP]
Patient Protection and Affordable Care Act: allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 3474), S2831 [8MY], S2889 [12MY], S2923 [13MY], S2984, S3018 [14MY]
——— delay implementation of the penalty for failure to comply with the individual health insurance mandate (H.R. 4118), H2175 [5MR]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), S1720 [25MR], S1741 [26MR], S1781 [27MR], S1860 [31MR], S2080 [2AP], S2148 [3AP], S6437, S6438 [9DE], S6726, S6738 [12DE], H8387 [4DE]
——— modify definition of full-time employee relative to employer health insurance mandate (H.R. 2575), H2889 [3AP]
Research: 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]
U.S. Treasury Sending $20.4 Million to ASG To Pay Out Economic Stimulus Payments to Qualifying Residents: Delegate Faleomavaega (2008), E1700 [2DE]
US Student Association’s Statement on the Student and Family Tax Simplification Act Bill: U.S. Student Association, H6782 [24JY]
Proposals
Disapprove conduct of Representative Issa during Committee on Oversight and Government Reform (House) hearing on investigation of IRS allegations of subjecting certain political groups to additional tax scrutiny, H2215 [6MR]
Remarks in House
Abortion: prohibit taxpayer funded abortions, H1704 [10FE]
——— prohibit taxpayer funded abortions (H.R. 7), H241, H457, H460 [15JA], H1433, H1439, H1440, H1441, H1442, H1443, H1459–H1472 [28JA], H5357 [12JN], H7629 [17SE], H7873 [18SE], E135, E139, E143 [29JA], E153 [3FE], E162 [4FE]
——— prohibit taxpayer funded abortions (H.R. 7), consideration (H. Res. 465), H1443–H1458 [28JA]
——— prohibit taxpayer funded abortions (H.R. 7), motion to recommit, H1470, H1471 [28JA]
American Opportunity Tax Credit: extend and modify (H.R. 1738), H6786 [24JY]
Animals: reduce the holding period used to determine whether horses qualify as certain assets (H.R. 998), H3296 [30AP]
Armed Forces: restore full working-age military retiree cost-of-living adjustment by closing tax loopholes for offshore corporations (H.R. 3793), H138 [10JA]
——— 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, H9 [7JA]
Arts and humanities: extend special expensing rules for certain film and television productions and provide for special expensing for live theatrical productions (H.R. 4878), E1005, E1007 [17JN]
Budget: allocation of funds, H2144–H2146 [4MR], H2159 [5MR], H2687 [26MR], H2731, H2732 [27MR], H6756 [24JY]
——— constitutional amendment to require balanced, H1703 [10FE]
——— reduce the deficit by ending tax loopholes, H3028 [8AP]
——— treatment of tax preferences and tax expenditures, H3162 [10AP]
Business and industry: close tax loopholes for offshore corporations, H6830 [25JY]
——— deny certain tax benefits to inverted corporations moving operations to foreign countries, H6376, H6377 [17JY]
——— disallow deduction for income attributable to domestic oil and gas production activities of major integrated oil companies (H.R. 1426), H5739 [25JN]
——— empower States to require online retailers to collect and remit State sales and use taxes (H.R. 684), H6229, H6230, H6234 [15JY]
——— empower States to require online retailers to collect and remit State sales and use taxes (S. 2609), H6313 [16JY]
——— encourage domestic insourcing and discourage foreign outsourcing (H.R. 851), H6671 [23JY], H6770, H6771 [24JY], H7061 [30JY], H7689 [18SE]
——— encourage domestic insourcing and discourage foreign outsourcing (H.R. 851), unanimous-consent request, H7063, H7064 [30JY]
——— extend bonus depreciation and modify rules relative to inverted corporations in order to prevent tax avoidance by domestic companies moving operations to foreign countries, H6119, H6120 [11JY]
——— 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]
——— modify and make permanent bonus depreciation, H7812 [18SE]
——— modify and make permanent bonus depreciation (H.R. 4718), H6110–H6121, H6123 [11JY]
——— modify and make permanent bonus depreciation (H.R. 4718), consideration (H. Res. 661), H6043–H6049 [10JY]
——— modify and make permanent bonus depreciation (H.R. 4718), motion to recommit, H6119, H6120 [11JY]
——— modify rules relative to inverted corporations in order to prevent tax avoidance by domestic companies moving operations to foreign countries (H.R. 4679), H7404, H7407 [10SE]
——— 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]
——— prohibit subsidies to inverted corporations moving operations to foreign countries, H8341, H8342 [3DE]
——— reduce the corporate income tax rate, H8067 [18NO]
——— restrict use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation, H181 [13JA]
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]
Cargo transportation: establish a Maritime Goods Movement User Fee and provide grants for international maritime cargo improvements (H.R. 4105), E268 [27FE]
CBO: provide a macroeconomic analysis of the impact of legislation on State and local governments and taxpayers, H2937 [4AP]
Charities: 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]
——— temporarily extend certain deductions for charitable contributions, H6376, H6377 [17JY]
——— 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, H6366, H6373 [17JY]
Children and youth: improve the child tax credit (H.R. 4935), H6379 [17JY], H6587 [22JY], H6756 [24JY], H6825–H6833 [25JY], E1227 [24JY], E1242 [25JY], E1250 [28JY]
——— improve the child tax credit (H.R. 4935), consideration (H. Res. 680), H6767–H6775 [24JY]
——— 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, H6826–H6828, H6830, H6832 [25JY]
——— 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), H3252 [29AP]
Coal: extend and improve the Indian coal production tax credit (H.R. 4785), E1023 [19JN]
Congress: legislative priorities, H6804–H6809 [24JY], H7132 [31JY]
Congressional Progressive Caucus: budget priorities, H3117–H3121 [9AP]
Conservation of natural resources: make permanent the special rule for contributions of qualified conservation contributions, H6361, H6366, H6370, H6374, H6375 [17JY], E1168 [16JY]
——— make permanent the special rule for contributions of qualified conservation contributions (H.R. 2807), E1241 [25JY]
Courts: U.S. Court of Appeals for the D.C. Circuit decision in Halbig v. Burwell relative to offering subsidies in Federal health insurance exchanges, H6587 [22JY], H6980 [29JY]
CPSC: increase third-party testing regulatory relief funding through reduction in IRS enforcement account funding, H6187, H6188 [14JY], E1177 [16JY]
Crime: establish IRS office to prosecute sex traffickers for violations of tax laws, stiffen criminal and monetary penalties for such violations, and label victims of sex trafficking as whistleblowers (H.R. 4708), E807 [21MY]
Democratic Party: national agenda, H6755 [24JY]
Dept. of Defense: prohibit funding to contract with entities that have reincorporated in tax havens, H5524, H5525 [19JN]
——— take full account of illegal taxes levied by the Afghan government against American companies and establish plan for reimbursement, H4675, H4676 [20MY]
Dept. of Education: study feasibility, advantages, and disadvantages of using individual tax returns as the primary form of application for student aid, H6699 [23JY]
Dept. of HUD: affordable rental housing for extremely low-income families funding by improving targeting of mortgage interest deduction, H5225 [10JN]
——— prohibit funding to provide mortgage insurance for a principal residence of a mortgagor who provides only an individual taxpayer identification number, H5225 [10JN]
Dept. of Justice: appoint a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS, H5733, H5734, H5765 [25JN], H6754, H6755, H6756, H6758 [24JY]
——— appoint a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS (H. Res. 565), H3909–H3919 [7MY], H6755 [24JY], H7593 [16SE]
——— appoint a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS (H. Res. 565), consideration (H. Res. 568), H3458–H3465 [7MY]
——— provide effective criminal prosecutions and increase penalties for tax return identity thefts (H.R. 744), H7267–H7269 [8SE]
Dept. of the Interior: Payment in Lieu of Taxes program funding, H245, H246 [15JA], H1679, H1680 [6FE]
Dept. of the Treasury: 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]
——— Office of Terrorism and Financial Intelligence funding through reductions in Inspector General for Tax Administration funding, H6181, H6182 [14JY]
Dept. of Transportation: allow advertisements and solicitations for passenger air transportation to state the base airfare of the transportation (H.R. 4156), H6866–H6868 [28JY], E1318 [1AU]
Depts. of Transportation and HUD and related agencies: prohibit funding to contract with entities that have reincorporated in tax havens, H5227, H5228 [10JN]
Disabled: 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]
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), H2699 [27MR]
District of Columbia: provide full voting representation in Congress and exempt residents from paying Federal income taxes until such voting representation takes effect, H2994 [8AP]
Drugs: allow deductions and credits relative to expenditures in connection with marijuana sales conducted in compliance with State law (H.R. 2240), H7944 [13NO]
——— decriminalize marijuana at the Federal level and leave States the power to regulate and tax marijuana, H7300 [9SE]
——— provide for the taxation of marijuana (H.R. 501), H7992 [14NO]
Ecology and environment: extend financing of the Superfund program by reinstating certain excise taxes, H25 [8JA]
——— extend financing of the Superfund program by reinstating certain excise taxes (H.R. 2193), H101 [9JA]
——— reduce greenhouse gas emissions by requiring a Federal emission permit for the sale or use of covered substances and return funds to the American people (H.R. 4754), E848 [28MY]
Economy: impact of Government regulations, H1886 [25FE]
——— impact of illegal aliens, H8264 [2DE]
——— impact of tax cuts, H2928, H2929, H2931 [4AP], H3026 [8AP]
——— importance of job creation, H84, H127 [9JA], H191, H209 [14JA], H2364 [13MR], H2844 [2AP], H8938 [10DE]
——— jumpstart the sluggish economy, finance critical infrastructure investments, fight income inequality, and create jobs (H.R. 3939), H1661 [6FE]
——— national objectives priority assignments, H1550 [4FE], H3297 [30AP], H8067–H8070 [18NO]
——— 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), H1662 [6FE], H3063 [9AP]
——— reduce the Federal budget deficit by imposing a minimum effective tax rate for high-income taxpayers, H3027 [8AP]
Education: consolidate certain tax benefits for educational expenses (H.R. 3393), H6379 [17JY], H6587 [22JY], H6753, H6779–H6791 [24JY], E1227 [24JY]
——— consolidate certain tax benefits for educational expenses (H.R. 3393), consideration (H. Res. 680), H6767–H6775 [24JY]
——— consolidate certain tax benefits for educational expenses (H.R. 3393), motion to recommit, H6789, H6790 [24JY]
——— encourage use of 529 plans and Coverdell education savings accounts (H.R. 5477), H7540 [16SE]
Electric power: extend production and investment tax credit, E289 [4MR]
——— extend production tax credit for wind power, H1945, H1946, H1947 [26FE], H2013 [27FE], H7685 [18SE]
Electronic commerce: grandfather existing local collection fees under a permanent moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce, H6231, H6232 [15JY]
——— make permanent the moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce (H.R. 3086), H6140 [14JY], H6227, H6228–H6234 [15JY], H6355 [17JY], E1170 [16JY]
Employment: clarify that wages paid to unauthorized aliens are not deductible (H.R. 1292), H1543 [3FE]
——— importance of manufacturing jobs and Make It in America agenda, H17, H18 [7JA]
——— improve conditions necessary for economic growth and job creation (H.R. 4), H7773–H7819, H7854–H7858 [18SE], E1603 [17NO]
——— improve conditions necessary for economic growth and job creation (H.R. 4), consideration (H. Res. 727), H7684–H7691 [18SE]
——— improve conditions necessary for economic growth and job creation (H.R. 4), motion to recommit, H7856, H7857 [18SE]
——— prevent modification of definition of full-time employee relative to employer health insurance mandate if it results in increased deficit or a reduction in hours or wages for employees, H2889 [3AP]
Energy and water development: prohibit funding by related agencies to contract with entities that have reincorporated in tax havens, H6050 [10JY]
Families and domestic relations: allow an annual elective surcharge in lieu of estate tax (H.R. 5872), E1807 [12DE]
——— eliminate marriage penalty in child tax credit, H6825–H6832 [25JY]
——— expand the earned income tax credit, H7811 [18SE]
——— permanently extend lower threshold for refundable portion of child tax credit, H6826–H6832 [25JY]
——— permanently extend lower threshold for refundable portion of child tax credit and adjust credit for inflation (H.R. 769), H1928 [25FE]
——— provide a credit for costs of certain infertility treatments (H.R. 1851), H2660 [26MR]
——— provide a credit for costs of certain infertility treatments (S. 881), H1538 [3FE]
——— reform estate and gift taxes, E203 [11FE]
Federal agencies and departments: include language in certain educational and advertising materials indicating that such materials are produced and disseminated at taxpayer expense (H.R. 3308), H1947–H1950 [26FE]
——— prevent delay of any regulation that saves tax dollars, helps small businesses and veterans, prevents discrimination, or protects consumers, H2025, H2026 [27FE]
——— prohibit funding to contract with entities that have reincorporated in tax havens, H7661 [17SE]
——— provide notice and evidence before collecting debts through tax refunds and restore statute of limitations applicable to debt collection through administrative offset (H.R. 4764), E865 [29MY]
Federal employees: impose penalties for unauthorized disclosure of personal tax information (H.R. 3762), H1958 [26FE]
Federal-State relations: extend deduction of State and local general sales taxes, H5326 [12JN]
——— make permanent the deduction of State and local general sales taxes (H.R. 4789), E884 [30MY]
Financial services and general Government: prohibit funding by related agencies to contract with entities that have reincorporated in tax havens, H6263, H6264 [15JY]
Food: permanently extend and expand deduction for charitable contributions of food inventory, H9000 [10DE]
——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 4719), H6364–H6378 [17JY], E1168 [16JY], E1213 [23JY]
——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 4719), consideration (H. Res. 670), H6357–H6363 [17JY]
——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 4719), motion to recommit, H6376, H6377 [17JY]
——— permanently extend and expand deduction for charitable contributions of food inventory considered wholesome and nutritious, H6371 [17JY]
Government: impact of Federal regulations and Federal aid on societal behavior relative to the role of Government in the lives of individual citizens, H153–H156 [10JA]
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]
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]
——— national policy to provide health care and reform insurance procedures, H7442 [11SE]
——— national policy to provide health care and reform insurance procedures (H.R. 3121), H189 [14JA], H2173 [5MR], H2826, H2843 [2AP]
——— provide an additional religious exemption from the individual health coverage mandate (H.R. 1814), H2273–H2276, H2288 [11MR], H2309 [12MR]
——— provide for continued eligibility for the health care tax credit for Pension Benefit Guaranty Corp., pension recipients eligible for the credit, H2464 [14MR]
——— provide for incentives to encourage health insurance coverage (H.R. 2300), H1585 [4FE], H2011, H2013 [27FE]
——— repeal excise tax on medical devices, H7813, H7815 [18SE]
Health Care and Education Reconciliation Act: repeal health-care related provisions (H.R. 2300), H1585 [4FE], H2011, H2013 [27FE]
——— repeal health-care related provisions (H.R. 2900), H138 [10JA], H2006, H2007 [27FE], H3384 [1MY]
——— repeal health-care related provisions (H.R. 3121), H189 [14JA], H2173 [5MR], H2826, H2843 [2AP]
Highway Trust Fund: importance of long term infrastructure repair funding, E1207 [23JY]
——— infrastructure repair funding through increasing the Federal gas tax, H2736, H2738 [27MR], H3008 [8AP], H5880 [9JY]
Holder, Attorney General: impeach (H. Res. 411), H6663 [23JY]
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 (H. Res. 442), H114–H118 [9JA]
——— legislative priorities, H5739 [25JN], H7055, H7057 [30JY], H7532 [16SE], H8228 [2DE]
——— making expired tax provisions permanent without offset, H6369, H6370 [17JY]
Housing: extend exclusion from gross income of discharges of qualified principal residence indebtedness (H.R. 2994), H189 [14JA], E1592 [14NO]
Hurricanes: provide tax relief for damages relative to Hurricane Sandy (H.R. 2137), E1592 [14NO]
Immigration: reform, H151, H152 [10JA], H186, H208 [14JA], H238 [15JA], H1262 [27JA], H1509 [29JA], H1540–H1543 [3FE], H1723 [11FE], H2363 [13MR], H2615, H2618, H2620 [25MR], H2848–H2851 [2AP], H3064 [9AP], H3400–H3403 [1MY], H4471–H4473 [19MY], H5244 [10JN], H5263 [11JN], H5499 [19JN], H5647, H5717–H5719 [24JN], H5728 [25JN], H5880 [9JY], H6040, H6041 [10JY], H6227 [15JY], H6669 [23JY], H6752 [24JY], H7118–H7120 [30JY], H7211 [1AU], H7248 [8SE], H7306 [9SE], H7400, H7407 [10SE], H7689 [18SE], H8068 [18NO], H8078, H8079, H8080 [19NO], H8155–H8158 [20NO], H8863–H8866 [8DE], H8934, H8943 [10DE]
——— reform (H.R. 15), H90, H91, H129 [9JA], H1600 [5FE], H1682 [6FE], H1733 [11FE], H1952, H1956 [26FE], H2060–H2063 [27FE], H2165 [5MR], H2244, H2245 [6MR], H2381 [13MR], H2652, H2653, H2654, H2656, H2660, H2661–H2667, H2684 [26MR], H2732, H2733 [27MR], H2812, H2813 [2AP], H2930, H2934, H2947 [4AP], H2993, H3005–H3007 [8AP], H3177 [10AP], H3295 [30AP], H3394, H3395 [1MY], H3462, H3469, H3470 [7MY], H3958 [8MY], H5650 [24JN], H5734, H5735, H5736 [25JN], H5806 [26JN], H5886 [9JY], H6123 [11JY], H6236 [15JY], H6754, H6772 [24JY], H6844 [25JY], H6992 [29JY], H7146 [31JY], H7195, H7202, H7211 [1AU], H7426 [10SE], H8286 [3DE], H8372, H8382, H8638, H8649 [4DE], E473 [1AP], E1071 [25JN]
——— reform (H.R. 15), unanimous-consent request, H2663–H2667 [26MR], H7195–H7197 [1AU], H7958 [13NO]
——— reform (S. 744), H2087 [28FE], H2807 [2AP], H6948 [28JY], H7051 [30JY], H7193, H7195, H7210, H7223 [1AU], H7305 [9SE], H8042 [18NO], H8362 [3DE], H8646 [4DE], E1078 [26JN], E1272 [30JY]
Individual retirement accounts: make permanent the rule allowing certain tax-free distributions for charitable purposes, H6361, H6366, H6371 [17JY]
Insurance: protect medical privacy of all women, including victims of rape or incest, relative to her choice of or use of comprehensive health insurance coverage, H1470, H1471 [28JA]
Internal Revenue Code: extend certain expiring provisions, H7401 [10SE], H7984 [14NO], E1024 [19JN]
——— extend certain expiring provisions and make technical corrections (H.R. 5771), H8323–H8343 [3DE], H8872 [9DE], E1734, E1737, E1745 [4DE]
——— extend certain expiring provisions and make technical corrections (H.R. 5771), consideration (H. Res. 766), H8305–H8310 [3DE]
——— extend certain expiring provisions and make technical corrections (H.R. 5771), correction in enrollment (H. Con. Res. 124), H8998 [10DE]
——— extend certain expiring provisions and make technical corrections (H.R. 5771), motion to recommit, H8341, H8342 [3DE]
——— extend certain expiring provisions relative to energy (H.R. 5559), E1496 [19SE]
——— extend certain expiring provisions (S. 2260), H3963 [8MY]
——— provide for comprehensive tax reform (H.R. 1), E1800 [12DE]
——— provide taxpayers a flat tax alternative to the current income tax system (H.R. 1040), H6360 [17JY]
——— terminate (H.R. 352), H3163, H3165 [10AP]
Internet Tax Freedom Act: extend, H6313 [16JY]
Investments: modify rate for excise tax on investment income of private foundations, H6366, H6372 [17JY]
IRS: across-the-board funding reduction, H6188, H6189 [14JY]
——— alleged protection of famous debtors, E1723 [3DE]
——— allow regulations requiring disclosure of secret political donors of organizations seeking 501(c)4 tax-exempt status, H1969 [26FE]
——— disappearance of emails relative to investigation of alleged targeting of conservative nonprofit groups, H5371 [17JN], H5490 [18JN], H5505 [19JN], H5765 [25JN], H6754, H6755, H6756, H6757, H6758 [24JY], H7025 [29JY]
——— enforcement funding, H6189, H6190 [14JY]
——— extend authority to require truncated Social Security numbers on Form W-2 wage and tax statements (H.R. 4910), E1029 [20JN]
——— funding, H6177, H6178, H6180 [14JY], E1176 [16JY]
——— improve transparency and efficiency relative to audits and communications with taxpayers (H.R. 2530), H1917–H1919 [25FE]
——— operations support funding, H6190, H6191 [14JY]
——— permit issuance of prospective guidance clarifying employment status of individuals for purposes of employment taxes and prevent retroactive assessments relative to such clarifications (H.R. 4503), E595 [28AP]
——— permit the release of information relative to the status of certain investigations (H.R. 5420), H7535, H7599 [16SE]
——— permit truncated Social Security numbers on wage reporting provided to employees (H.R. 1560), H209 [14JA]
——— prohibit asking taxpayers questions relative to religious, political, or social beliefs (H.R. 2531), H1919–H1921 [25FE], E264 [27FE]
——— prohibit from assigning tax statuses to organizations based on their political beliefs and activities, H3913 [7MY]
——— prohibit funding for any instant message or other electronic communications system that is not searchable and archivable at all times, H6277 [15JY]
——— prohibit funding for certain activities relative to organizations seeking 501(c)4 tax-exempt status, H6317 [16JY]
——— prohibit funding for pursuing claims against taxpayers for underpayment attributable to loss of records, H6275 [15JY]
——— prohibit funding for senior executive bonuses, H6270, H6271 [15JY]
——— prohibit funding for use in contravention of Internal Revenue Code section relating to confidentiality and disclosure of returns and return information, H6276, H6277 [15JY]
——— prohibit funding to create machine-readable materials that are not subject to safeguards, H6277 [15JY]
——— prohibit intentional discrimination of a person or organization by an employee, H2476 [14MR]
——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (H.R. 3865), H1946, H1960–H1971 [26FE], H2068 [28FE]
——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (H.R. 3865), consideration (H. Res. 487), H1950–H1960 [26FE], E271 [27FE]
——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (H.R. 3865), motion to recommit, H1969 [26FE]
——— prohibit officers and employees from using personal e-mail accounts to conduct official business (H.R. 5418), H7535, H7598 [16SE]
——— prohibit performance awards for employees who owe back taxes (H.R. 4531), H3300 [30AP]
——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 5419), H7535, H7598, H7599 [16SE]
——— reform, H6225 [15JY]
——— reform reporting requirements for U.S. citizens living abroad, H6265 [15JY]
——— Tax Counseling for the Elderly program funding, H6187 [14JY]
——— taxpayer services funding through reductions in enforcement account funding, H6186, H6187 [14JY]
——— taxpayer services funding to provide assistance to parents whose deceased children are victims of identity theft through reductions in Financial Crimes Enforcement Network funding, H6184 [14JY]
——— terminate employment of employees who take certain official actions for political purposes (H.R. 2565), H1963 [26FE]
Issa, Representative: disapprove conduct during Committee on Oversight and Government Reform (House) hearing on investigation of IRS allegations of subjecting certain political groups to additional tax scrutiny (H. Res. 504), H2236 [6MR]
——— disapprove conduct during Committee on Oversight and Government Reform (House) hearing on investigation of IRS allegations of subjecting certain political groups to additional tax scrutiny (H. Res. 517), H2408, H2409 [13MR]
Lerner, Lois G.: find in contempt of Congress for refusal to comply with a subpoena issued by the Committee on Oversight and Government Reform (House), H3393 [1MY]
——— find in contempt of Congress for refusal to comply with a subpoena issued by the Committee on Oversight and Government Reform (House) (H. Res. 574), H3902–H3909, H3919 [7MY], H3950 [8MY], H6755 [24JY]
——— find in contempt of Congress for refusal to comply with a subpoena issued by the Committee on Oversight and Government Reform (House) (H. Res. 574), consideration of resolution and report (H. Res. 568), H3458–H3465 [7MY]
——— find in contempt of Congress for refusal to comply with a subpoena issued by the Committee on Oversight and Government Reform (House) (H. Res. 574), motion to refer, H3920–H3922 [7MY]
Lexington, MS: tribute to Riley’s Bookkeeping Service (business), E55 [13JA]
Medicare: reform, H2794 [1AP], H2900–H2903 [3AP], H3000, H3033 [8AP], H3065, H3077, H3085, H3126, H3134 [9AP]
Minimum wage: increase, H6320–H6322 [16JY]
Motor vehicles: extend and modify the credit for electric vehicle recharging property (H.R. 5513), E1441 [17SE]
National objectives: economic recovery, H14–H18 [7JA], H1434 [28JA], H1707 [10FE], H3052 [8AP], H5733, H5761–H5765 [25JN], H6339–H6341 [16JY], H9040 [10DE]
——— modify tax benefits for insourcing and outsourcing expenses of corporations, and rules relative to inverted corporations, and provide for consideration of middle class jumpstart agenda, H7856, H7857 [18SE]
——— reform the Federal tax code, H1963–H1967 [26FE], H7874–H7877 [18SE]
——— reform the Federal tax code in order to make the U.S. more internationally tax competitive, H7689 [18SE]
Native Americans: amend legislation concerning taxable income to members of the Grand Portage Band of Lake Superior Chippewa Indians (H.R. 3608), H8017–H8019 [17NO]
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), H1551 [4FE], H2994 [8AP]
NOAA: prohibit funding for assessing or collecting cost recovery fee for West Coast trawl program under the Fishery Conservation and Management Act, H4991, H4992 [29MY], E893 [30MY]
Obama, President: evaluation of economic policies, H1529 [3FE], H1599 [5FE], H2153 [5MR], H3085, H3086 [9AP], H6750 [24JY]
——— evaluation of policies relative to coal industry, H1503 [29JA]
Olympic Games: exclude from gross income any prizes or awards received by Olympic medal winners (H.R. 3987), H1700 [10FE], H1729 [11FE]
Patient Protection and Affordable Care Act: allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate, H7812, H7813 [18SE]
——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 3474), H2276–H2278 [11MR], H2309 [12MR], H7109 [30JY], E1024 [19JN]
——— delay implementation of modification of definition of full-time employee relative to employer health insurance mandate until U.S. has reached full employment economy, H2831 [2AP]
——— delay implementation of the employer health insurance mandate, H1701 [10FE]
——— delay implementation of the individual health insurance mandate (H.R. 2668), H2170 [5MR]
——— delay implementation of the penalty for failure to comply with the individual health insurance mandate, H2376–H2380 [13MR], H2457–H2469 [14MR], E402 [18MR]
——— delay implementation of the penalty for failure to comply with the individual health insurance mandate (H.R. 4118), H2086 [28FE], H2168–H2177 [5MR], H2261 [11MR], E339 [10MR], E356 [11MR], E368 [12MR]
——— delay implementation of the penalty for failure to comply with the individual health insurance mandate (H.R. 4118), consideration (H. Res. 497), H2160–H2167 [5MR]
——— delay implementation of the penalty for failure to comply with the individual health insurance mandate (H.R. 4118), motion to recommit, H2175, H2176 [5MR]
——— delay provision of health insurance premium and cost-sharing subsidies until eligibility verification process for such subsidies is completed (H.R. 4805), H5251 [11JN]
——— exempt emergency services volunteers from employer health insurance mandate, H1760 [11FE]
——— exempt emergency services volunteers from employer health insurance mandate (H.R. 3685), H65–H68 [8JA], H86 [9JA], H174 [13JA], E25 [8JA], E29 [9JA]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), H2278–H2280 [11MR], H2309 [12MR], H2946, H2948–H2951 [4AP], H2964 [7AP], H3039 [8AP], H3394 [1MY], H4926 [29MY]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), consideration of Senate amendment (H. Res. 770), H8369–H8385 [4DE], E1771 [10DE]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), correction in engrossment, H8826 [8DE]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), correction in enrollment (H. Con. Res. 121), H8652 [4DE]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), correction in enrollment (H. Con. Res. 123), H8998 [10DE]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), Senate amendment, H8369, H8385–H8632, H8655, H8663 [4DE], H8871, H8876 [9DE], E1739 [4DE], E1749 [8DE], E1780, E1789 [10DE], E1848 [16DE]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), unanimous-consent agreement, H8385 [4DE]
——— impact of implementation on health care, coverage, costs, and accessibility, H2620 [25MR]
——— impact on job creation and hiring, H1529 [3FE], H1556 [4FE], H1597 [5FE], H2933 [4AP], H4483 [20MY]
——— impact on tax burden, H229 [15JA]
——— include commuting time in computation of hours for purposes of the definition of full-time employee relative to employer health insurance mandate, H2831 [2AP]
——— modify definition of applicable large employer relative to employer health insurance mandate (H.R. 2577), H2011 [27FE]
——— modify definition of full-time employee relative to employer health insurance mandate (H.R. 2575), H1649 [5FE], H2731 [27MR], H2789–H2794 [1AP], H2810, H2813, H2821–H2833, H2836, H2837 [2AP], H2858–H2893 [3AP], H2918 [4AP], E507, E509, E510, E513 [3AP]
——— modify definition of full-time employee relative to employer health insurance mandate (H.R. 2575), consideration (H. Res. 530), H2813–H2820 [2AP]
——— modify definition of full-time employee relative to employer health insurance mandate (H.R. 2575), motion to recommit, H2889 [3AP]
——— open enrollment season, E1602 [17NO]
——— preserve provisions that protect consumers from premium increases, provide tax credits and rebates, and prohibit discrimination on the basis of pre-existing conditions, H2175, H2176 [5MR]
——— provide that the individual health insurance mandate not apply until the employer health insurance mandate is enforced without exceptions (H.R. 4064), H1926 [25FE]
——— repeal, H2657, H2658 [26MR], H2794 [1AP], H2847 [2AP], H4486 [20MY], H8021, H8025–H8027 [17NO]
——— repeal (H.R. 2300), H1585 [4FE], H2011, H2013 [27FE]
——— repeal (H.R. 2900), H138 [10JA], H2006, H2007 [27FE], H3384 [1MY]
——— repeal (H.R. 3121), H189 [14JA], H2173 [5MR], H2826, H2843 [2AP]
——— repeal provisions establishing a transitional reinsurance program and risk corridors for health plans to prevent taxpayer bailout of health insurance issuers (H.R. 3812), H137 [10JA]
——— repeal the individual health insurance mandate (H.R. 5725), H8036 [18NO]
——— temporarily exempt certain Medicare and Medicaid providers from employer health insurance mandate (H.R. 5098), H6314 [16JY]
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]
Petroleum: clarify that tar sands are crude oil for purposes of the Federal excise tax on petroleum (H.R. 786), H3124 [9AP]
Philippines: accelerate income tax benefits for charitable cash contributions for relief of victims of Typhoon Haiyan (H.R. 3771), H2575–H2577 [24MR]
Pipelines: require treatment of tar sands or oil sands transported through proposed Keystone XL Pipeline as crude oil relative to contributions to Oil Spill Liability Trust Fund, H7971, H7972 [13NO]
Political campaigns: reform the financing of congressional elections by broadening participation by small dollar donors (H.R. 20), H2013 [27FE], H2246–H2250 [6MR], H2354–H2359 [12MR]
Political ethics: investigation of allegations that the 501(c)4 tax-exempt status of certain political groups was subject to additional IRS scrutiny, H2263 [11MR]
Power resources: eliminate certain subsidies for fossil-fuel production, H7685 [18SE]
——— eliminate certain subsidies for fossil-fuel production (S. 1762), H2690 [26MR]
——— extend certain renewable energy tax incentives, H7627 [17SE]
——— increase excise tax on gasoline, diesel, and kerosene fuels (H.R. 3636), H2151 [5MR], H5722 [24JN], H8281, H8285 [3DE]
——— increase maximum nameplate capacity of a small wind turbine qualifying for an energy credit (H.R. 4761), E864 [29MY]
——— provide for equalization of the excise tax on liquefied natural gas and per energy equivalent of diesel (H.R. 2202), H8654 [4DE]
——— provide incentives for clean energy and repeal fossil fuel subsidies for big oil companies (H.R. 4753), E853 [28MY]
Public welfare programs: clarify treatment of general welfare benefits provided by Indian tribes (H.R. 3043), H7599–H7603 [16SE], H7628 [17SE], E1469 [19SE]
Puerto Rico: GAO report regarding fiscal impact of statehood on Federal Government, H2809 [2AP]
Rates, H2012 [27FE], H3031 [8AP], H3080 [9AP], H8289 [3DE]
Reagan, Ronald: anniversary of radio address on increasing excise tax on gasoline, H8285 [3DE]
Real estate: extend exclusion from gross income of discharges of qualified principal residence indebtedness and provide exclusions from income for certain payments under the National Mortgage Settlement (H.R. 4062), E216 [14FE]
Renewable energy: extend production tax credit, H1943 [26FE]
Republican Party: national agenda, H2952–H2957 [4AP], H3133–H3136 [9AP], H5261 [11JN], H6798–H6804 [24JY], H6985 [29JY], H7054 [30JY]
Research: permanently extend the research and development credit, H3300 [30AP], H3462 [7MY], H7815 [18SE]
——— 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]
Small business: provide relief, H3124 [9AP]
Sports: allow for a 3-year recovery period for all racehorses (H.R. 2212), H3296 [30AP]
——— prohibit tax-exempt status to professional sports leagues that promote the use of the term ‘‘redskins’’ (H.R. 5690, E1535 [12NO]
Tax Identity Theft Awareness Week: observance, H209 [14JA]
Teachers: make permanent the above-the-line deduction for certain elementary and secondary school teacher expenses (H.R. 3318), H2306 [12MR]
Telephones: restrict any State or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers, or property (H.R. 2309), H6230 [15JY]
Transportation: reform the gas tax, H6237 [15JY]
——— repeal the gas tax and rebuild roads and bridges (H.R. 4848), H5722 [24JN]
Unemployment: extend unemployment benefits with offsets, reform program, terminate benefits to jobless millionaires, and eliminate overlapping benefits with the Social Security Disability Insurance program (S. 2097), H2858 [3AP]
Veterans: encourage private employers to hire veterans, H7056 [30JY]
——— 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 tax credit to encourage private employers to hire veterans and clarify reasonable efforts employers may make under the Uniformed Services Employment and Reemployment Rights Act (H.R. 4110), H4817 [22MY], E331 [6MR], E771 [19MY], E1531 [12NO]
Remarks in Senate
Abortion: prohibit taxpayer funded abortions (H.R. 7), S502, S503 [28JA]
Air pollution: impact of economy-wide global warming pollution emission cap and trade program, S9–S11 [6JA], S718 [4FE], S1509 [11MR], S2752 [7MY], S3330 [2JN], S4989 [28JY], S5679 [17SE], S5897 [12NO]
——— oppose carbon pollution fee, S2059, S2078 [2AP]
——— provide for carbon dioxide and other greenhouse gas emission fees (S. 2940), S6149–S6151 [19NO], S6258 [2DE]
American Airlines, Inc.: allow employees to contribute recently received bankruptcy settlements into retirement accounts without incurring a tax penalty (S. 2614), S6517 [10DE], S6683 [11DE]
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]
——— 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, S53–S57, S61–S63 [7JA], S88 [8JA], S208 [9JA], S302, S307–S309 [14JA], S841 [10FE], S861–S863, S872, S878, S879, S883 [11FE], S925, S929 [12FE]
——— 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 (S. 1869), S186 [8JA], S646 [30JA]
Budget: allocation of funds, S1298–S1300 [5MR]
——— constitutional amendment to require balanced, S783 [6FE]
Business and industry: empower States to require online retailers to collect and remit State sales and use taxes (S. 2609), S4511 [15JY], S4513 [16JY], S4599–S4601 [17JY], S5184 [31JY]
——— empower States to require online retailers to collect and remit State sales and use taxes (S. 2609), motion to proceed, S5885 [12NO]
——— empower States to require online retailers to collect and remit State sales and use taxes (S. 743), S2707–S2712 [6MY], S6126–S6130 [19NO]
——— expand availability of employee stock ownership plans in corporations, S5300 [31JY]
——— extend increased expensing limitations for depreciable business assets, S6837 [15DE]
——— extend increased expensing limitations for depreciable business assets and treatment of certain property as section 179 property, S2139 [3AP]
——— extend total bonus depreciation, S3007 [14MY]
——— impact of Government regulations on hiring and job loss, S1493 [11MR]
——— 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]
——— modify and make permanent bonus depreciation (H.R. 4718), S4459 [14JY], S4461 [15JY]
——— modify rules relative to inverted corporations in order to prevent tax avoidance by domestic companies moving operations to foreign countries (S. 2360), S3188 [20MY], S4722, S4724 [23JY], S5405–S5407 [9SE]
——— 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 increased expensing limitations for depreciable business assets and treatment of certain property as section 179 property, S3007 [14MY]
——— reduce the corporate income tax rate, S4691–S4694 [22JY], S4873 [24JY]
——— reform international tax system, S4755 [23JY]
Charities: modify and make permanent certain expiring provisions of the Internal Revenue Code relative to charitable contributions (H.R. 5806), S6829, S6832 [15DE]
Children and youth: clarify eligibility for the child tax credit (S. 91), unanimous-consent request, S4129 [26JN]
——— 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, S1557 [12MR]
——— provide an above-the-line deduction for child care expenses, S1557 [12MR]
——— 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, S195, S202 [9JA]
Coal: extend and improve the Indian coal production tax credit, S4291 [9JY]
Committee on Homeland Security and Governmental Affairs (Senate): authorize release of Permanent Subcommittee on Investigations records on offshore tax evasion and efforts to collect taxes on hidden offshore accounts (S. Res. 398), S1739 [25MR]
——— authorize release of Permanent Subcommittee on Investigations records on offshore tax strategy of Caterpillar Inc. (S. Res. 468), S3477, S3478 [5JN]
Community development: extend the new markets tax credit and provide designated allocations for areas impacted by decline in manufacturing, S3016 [14MY]
Congress: legislative priorities, S11 [6JA], S5961 [13NO]
Conservation of energy: allow a credit for the purchase of heating and cooling equipment which meets the Energy Star program requirements and is used in certain high-cost energy communities, S2765 [7MY]
——— improve and extend deduction for new and existing energy-efficient commercial buildings (S. 2189), S1925–S1934 [1AP]
Conservation of natural resources: extend special rule for contributions of capital gain real property made for conservation purposes, S6282 [3DE], S6338 [4DE]
——— make permanent the special rule for contributions of qualified conservation contributions (S. 526), S6382 [8DE]
Corporations: lower corporate tax rate to promote more corporations remaining in the U.S. and under U.S. ownership and control, S2856 [8MY]
——— make permanent the reduced tax rate for repatriated corporate income, S4721 [23JY]
——— proposed merger of Pfizer Inc., and AstraZeneca PLC relative to treatment of existing inversions by corporations to avoid the U.S. corporate tax by reincorporating in a foreign country, S2932–S2935 [13MY]
Courts: U.S. Court of Appeals for the D.C. Circuit decision in Halbig v. Burwell relative to offering subsidies in Federal health insurance exchanges, S4725 [23JY], S4982 [28JY]
Credit Suisse Group AG: require disclosure of names of U.S. citizens hiring the Swiss bank for tax evasion purposes, S3255, S3256 [22MY]
Democratic Party: national agenda, S1782–S1785 [27MR]
Dept. of Education: simplify the college financial aid application process, S4326 [9JY]
Dept. of Energy: 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]
Dept. of Justice: appoint a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS, S3889 [23JN]
——— appoint a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS (S. Res. 487), S4113–S4116 [26JN]
——— appoint a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS (S. Res. 487), unanimous-consent request, S4115 [26JN]
——— provide effective criminal prosecutions and increase penalties for tax return identity thefts (S. 149), S2369 [10AP], S2636, S2638 [5MY]
——— provide effective criminal prosecutions and increase penalties for tax return identity thefts (S. 149), unanimous-consent request, S2637, S2638 [5MY]
Dept. of the Interior: Payment in Lieu of Taxes program funding, S318–S320 [14JA], S391, S392, S405–S407, S419 [16JA]
——— Payments in Lieu of Taxes program funding, S5758 [18SE], S6745 [12DE]
Dept. of the Treasury: prohibit a bailout of a State, city, or municipality and designate economic freedom zones (S. 1852), S48 [7JA], S190 [9JA]
——— prohibit from enforcing health care reform (H.R. 2009), S351 [15JA]
Disabled: 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]
Economy: extend unemployment benefits, approve Keystone XL Pipeline, and restore 40-hour work week, S1907 [1AP]
——— importance of job creation, S88 [8JA], S276 [13JA], S344, S350 [15JA], S504 [28JA], S1743 [26MR], S1784 [27MR], S2044, S2047–S2049 [2AP], S2136 [3AP], S2175 [7AP], S2204, S2207, S2219 [8AP]
——— impose a minimum effective tax rate for high-income taxpayers, S3165 [20MY], S3358 [3JN]
——— jump-start economic recovery through formation and growth of new businesses, S313 [14JA], S1907 [1AP], S2063 [2AP]
——— national objectives priority assignments, S4448 [14JY], S6508–S6510 [10DE], S6760–S6764 [12DE]
——— restore 40-hour work week, S2294 [9AP], S2334 [10AP]
Education: allow certain individuals a credit against income tax for contributions to certain college savings plans (S. 2882), S5788 [18SE]
——— consolidate certain tax benefits for educational expenses (H.R. 3393), S5004 [28JY], S5005 [29JY]
——— provide tax credit to teachers in rural or high unemployment areas or who achieve National Board for Professional Teaching Standards certification (S. 2880), S5788 [18SE]
Electric power: extend production and investment tax credit, S1399 [10MR]
——— extend production tax credit for wind power, S2082–S2084 [2AP], S2901 [12MY], S2932 [13MY], S3002–S3005 [14MY], S3050 [15MY], S6173 [20NO], S6282 [3DE]
——— require wind farms claiming the production tax credit for wind power to be currently producing electricity, S3004 [14MY]
Electronic commerce: make permanent the moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce, S4872 [24JY]
——— make permanent the moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce (H.R. 3086), S5182, S5184, S5185, S5194 [31JY]
——— make permanent the moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce (H.R. 3086), unanimous-consent request, S5183 [31JY]
——— make permanent the moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce (S. 1431), S3250 [22MY]
Employment: allow employers a credit for wages paid to employees who participate in qualified apprenticeship programs (S. 2234), S2328 [9AP]
——— establish a tax credit for on-site apprenticeship programs (S. 2792), S5582 [15SE]
——— exempt employers hiring long-term unemployed from employer health insurance mandate, S2927 [13MY]
——— exempt employers hiring long-term unemployed from employer health insurance mandate, provide employer payroll tax holiday, provide employment relocation loans, and reform and strengthen workforce investment system, S191 [9JA], S307 [14JA]
——— exempt employers hiring long-term unemployed from employer health insurance mandate, provide payroll tax holiday and relocation loans, and reform and strengthen workforce investment system, S1785 [27MR], S1889 [1AP]
——— extend the work opportunity tax credit, S2548 [30AP]
——— improve conditions necessary for economic growth and job creation (H.R. 4), S5957 [12NO], S5996 [13NO]
——— incentivize establishment and provide States with temporary financing of short-time compensation programs (S. 2906), S5795 [18SE]
——— provide a tax credit to businesses that invest in American jobs, provide fair wages and benefits, employ active duty personnel, recruit veterans, and maintain a diverse workforce, S4688 [22JY]
——— provide incentives for businesses to bring jobs back and business activity back to the U.S. (S. 2562), S4190 [26JN], S4197 [7JY], S5481 [10SE]
——— provide incentives for businesses to bring jobs back and business activity back to the U.S. (S. 2569), S4285 [8JY], S4287 [9JY], S4876, S4878, S4881 [24JY], S4993 [28JY], S5075–S5077, S5082, S5090 [30JY], S5401 [9SE]
——— provide incentives for businesses to bring jobs back and business activity back to the U.S. (S. 2569), motion to proceed, S4571 [17JY], S4637, S4640, S4650 [21JY], S4667, S4668, S4674, S4678, S4681, S4689–S4694 [22JY], S4723–S4725, S4727–S4730, S4733–S4737, S4740, S4743, S4755 [23JY], S4852, S4853, S4860, S4872 [24JY]
EPA: prohibit any regulations promulgated pursuant to a Presidential memorandum relative to power sector carbon pollution standards from taking effect (S. 1324), S3326 [2JN]
Families and domestic relations: create a credit for foster families (S. 2390), S3298 [22MY]
——— enhance the dependent care credit to make child care more affordable (S. 2565), S4272 [8JY], S4378 [10JY]
——— 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 (S. 2162), S1776 [26MR], S2146 [3AP], S2214 [8AP], S2441 [29AP], S3002 [14MY]
——— expand the earned income tax credit, S2459 [29AP]
——— increase and make child and dependent care credit refundable, S1563 [12MR]
——— provide a credit to employers who provide paid family and medical leave (S. 2618), S5161–S5163 [31JY]
——— provide an exception to the exclusive use requirement for home offices if the other use involves care of a qualifying child of the taxpayer (S. 2488), S3774 [18JN], S3906 [24JN], S4368 [10JY]
Federal agencies and departments: disclose details of, and tax treatment of payments under, settlement agreements entered into and require explanations of confidentiality of such settlements (S. 1898), unanimous-consent request, S6908, S6909 [16DE]
——— disclose details of, and tax treatment of payments under, settlement agreements entered into by Federal agencies and require explanations of confidentiality of such settlements (S. 1898), S115 [8JA], S6909 [16DE]
——— prohibit awarding of contracts to inverted domestic corporations (S. 2704), S5142 [30JY], S5406 [9SE]
Federal-State relations: extend deduction of State and local general sales taxes, S6898 [16DE]
Food: permanently extend and expand deduction for charitable contributions of food inventory (H.R. 4719), S4718 [22JY], S4722 [23JY]
Hazardous Substance Superfund: reinstate financing (S. 2679), S5053 [29JY]
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, S3017 [14MY]
——— expand eligibility for the refundable credit for coverage under a qualified health plan (S. 2908), S5795 [18SE]
——— national policy to provide health care and reform insurance procedures, S471 [27JA], S508 [28JA], S630 [30JA]
——— provide regulatory clarity over clinical and health software and relieve categories of such low-risk software from the medical device tax, S1557 [12MR]
——— provide regulatory clarity over clinical and health software and relieve categories of such low-risk software from the medical device tax (S. 2007), S853, S854 [10FE]
——— repeal excise tax on medical devices, S505 [28JA], S871 [11FE], S1149 [26FE], S2056 [2AP], S2139 [3AP], S2927 [13MY], S3052, S3054 [15MY], S3996 [25JN], S4873 [24JY], S6435 [9DE]
——— repeal excise tax on medical devices (S. 232), S48 [7JA], S2431 [29AP], S2933 [13MY]
——— repeal increase in threshold on the deduction for medical expenses, S3052 [15MY]
Health care professionals: increase access for the uninsured to high quality physician care by providing incentives for doctors to provide uncompensated care (S. 2492), S3813 [18JN]
Highway Trust Fund: funding, S4211 [7JY], S4258 [8JY]
——— funding through closing certain corporate tax loopholes, S2222 [8AP], S3514 [10JN]
——— infrastructure repair funding through increasing the Federal gas tax, S4374 [10JY], S4650 [21JY]
Immigration: reform, S1909–S1912 [1AP], S2338 [10AP], S3913–S3916 [24JN], S4199–S4202 [7JY], S4642 [21JY], S5163 [31JY], S5335–S5337 [5AU], S5352–S5354 [8SE], S5519–S5522 [10SE]
——— reform (H.R. 15), S4138 [26JN]
——— reform (S. 744), S5 [6JA], S314 [14JA], S469 [27JA], S613, S632–S635 [30JA], S1862 [31MR], S1898 [1AP], S2287–S2290 [8AP], S2597 [1MY], S2626 [5MY], S2713 [6MY], S2981, S2986, S2997–S2999 [14MY], S3212–S3214 [21MY], S3391 [4JN], S3524 [10JN], S3560, S3585, S3595 [11JN], S3704 [17JN], S3791 [18JN], S3924 [24JN], S4095, S4100, S4107, S4127–S4130 [26JN], S4257 [8JY], S4306, S4310, S4312 [9JY], S4535, S4543 [16JY], S5103 [30JY], S5166, S5167 [31JY], S5491, S5492 [10SE], S5846 [18SE], S6004 [17NO], S6115–S6118, S6120, S6130–S6137 [19NO], S6168–S6172, S6175 [20NO], S6225, S6226 [1DE], S6245 [2DE], S6362 [8DE], S6872 [16DE]
Infrastructure Financing Authority: establish (S. 1716), S3447 [5JN], S4726 [23JY]
Inland Waterways Trust Fund: revise financing rate (S. 2955), S6290 [3DE]
Insurance: clarify definition of nonadmitted insurer (S. 2726), S5222 [31JY]
Internal Revenue Code: extend certain expiring provisions, 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 and make technical corrections, S6254 [2DE]
——— extend certain expiring provisions 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 and make technical corrections (H.R. 5771), correction in enrollment (H. Con. Res. 124), S6903 [16DE]
——— extend certain expiring provisions and make technical corrections (H.R. 5771), motion to proceed, S6823, S6832, S6833, S6836 [15DE], S6869 [16DE]
——— extend certain expiring provisions and make technical corrections (H.R. 5771), unanimous-consent agreement, S6898 [16DE]
——— extend certain expiring provisions and make technical corrections (H.R. 5771), unanimous-consent request, S6739 [12DE]
——— extend certain expiring provisions (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 (S. 2260), motion to proceed, S2763 [7MY]
——— make technical corrections to recently enacted tax legislation and remove provisions that are no longer applicable (S. 2261), S2559 [30AP]
Internet Tax Freedom Act: extend, S5169 [31JY]
——— extend (S. 2735), S5184, S5185 [31JY], S6830, S6831 [15DE]
——— extend (S. 2735), unanimous-consent request, S5183, S5184 [31JY]
IRS: disappearance of emails relative to investigation of alleged targeting of conservative nonprofit groups, S3847–S3849 [19JN], S4141 [26JN]
——— exempt certain aircraft from air transportation excise tax, S3220 [21MY]
——— improve transparency and efficiency relative to audits and communications with taxpayers (S. 2044), S1682 [24MR]
——— prohibit asking taxpayers questions relative to religious, political, or social beliefs (S. 2043), S1682 [24MR]
——— prohibit from assigning tax statuses to organizations based on their political beliefs and activities (S. 2067), S1253 [27FE], S1255, S1256 [3MR], S2637, S2638 [5MY]
——— prohibit from assigning tax statuses to organizations based on their political beliefs and activities (S. 2067), unanimous-consent request, S2638 [5MY]
——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare, S610, S612 [30JA], S777 [6FE], S1188, S1203 [27FE], S1598 [13MR], S1677 [24MR], S2204 [8AP], S3693 [17JN]
——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (H.R. 3865), S1253 [27FE], S1256 [3MR]
——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (S. 2011), S860, S863–S866 [11FE], S1210, S1211, S1213 [27FE]
——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (S. 2011), unanimous-consent request, S1211, S1212 [27FE]
——— prohibit performance awards for employees who owe back taxes (S. 2282), S2619 [1MY]
——— prohibit the intentional discrimination of a person or organization by an IRS employee (S. 2066), S1253 [27FE], S1255, S1256 [3MR], S2637, S2638 [5MY]
——— prohibit the intentional discrimination of a person or organization by an IRS employee (S. 2066), unanimous-consent request, S2638 [5MY]
——— reform rules relative to partnership audits and adjustments (S. 3018), S6921 [16DE]
——— require notification of Congress by the IRS Oversight Board regarding any violation of the constitutional rights of taxpayers (S. 2081), S1306, S1322 [5MR]
Kadzik, Peter J.: suitability to be Assistant Attorney General for Legislative Affairs relative to refusal to testify during congressional investigation into pardon of Marc Rich during Clinton administration, S3487 [9JN], S3691 [17JN]
Levin, Senator: report on trip to Afghanistan and Ukraine, S2604 [1MY]
Minimum wage: increase, and extend increased expensing limitations for depreciable business assets and treatment of certain property as section 179 property (S. 1737), S559 [29JA], S837 [10FE], S2082 [2AP], S2146–S2149, S2154 [3AP], S2316, S2318 [9AP]
——— increase, and extend increased expensing limitations for depreciable business assets and treatment of certain property as section 179 property (S. 1737), motion to proceed, S1860 [31MR], S1883, S1886–S1889 [1AP], S2043 [2AP]
——— increase, and extend increased expensing limitations for depreciable business assets and treatment of certain property as section 179 property (S. 2223), S2287 [8AP], S2293 [9AP]
——— increase, and extend increased expensing limitations for depreciable business assets and treatment of certain property as section 179 property (S. 2223), motion to proceed, S2333 [10AP], S2409, S2411–S2414, S2419 [28AP], S2427, S2428, S2430, S2435–S2441, S2453–S2462, S2524–S2526 [29AP], S2527–S2529, S2532–S2549 [30AP], S2597, S2599, S2605 [1MY]
Mortgages: prevent homeowners from being forced to pay taxes on forgiven mortgage loan debt, S2925 [13MY], S3017 [14MY]
Motor vehicles: tribute to incentives for investment in advanced vehicle technology, development, and manufacturing, S5582 [15SE]
National objectives: economic recovery, S96 [8JA], S749 [4FE], S2632 [5MY], S6244, S6255–S6257 [2DE]
——— reform the Federal tax code, S50 [7JA], S629 [30JA], S2933–S2935 [13MY], S3002 [14MY], S6891 [16DE]
Native Americans: amend legislation concerning taxable income to members of the Grand Portage Band of Lake Superior Chippewa Indians (H.R. 3608), S6924 [16DE]
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), S3 [6JA], S1491, S1492 [11MR]
Obama, President: evaluation of administration, S493, S509–S512 [28JA], S5087 [30JY], S6279–S6281 [3DE]
——— evaluation of economic policies, S45–S47 [7JA], S213–S215 [9JA], S337, S350 [15JA], S407 [16JA], S472 [27JA], S504 [28JA], S557–S561 [29JA], S728 [4FE], S870, S876 [11FE]
——— evaluation of energy policies, S2683, S2684 [6MY], S3354–S3356 [3JN], S3454 [5JN]
——— evaluation of policies relative to coal industry, S384 [16JA], S505 [28JA], S1533 [12MR], S2633 [5MY], S2744 [7MY], S4096 [26JN], S4289 [9JY], S5076 [30JY], S5652 [17SE]
Office of the Special Inspector General for Monitoring the Affordable Care Act: establish (S. 2430), S3426–S3428 [4JN]
Patient Protection and Affordable Care Act: allow employees’ dependents access to tax credits if the cost of family coverage through the employer is greater than a certain percentage of household income (S. 2434), S3445 [5JN]
——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate, S2139 [3AP]
——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 3474), S1669 [13MR], S1679 [24MR], S3018–S3020 [14MY], S3050–S3056, S3059–S3063 [15MY], S3153 [20MY], S3196, S3221 [21MY], S3245–S3249 [22MY], S3350 [3JN], S6173 [20NO]
——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 3474), motion to commit, S3018 [14MY]
——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 3474), motion to proceed, S2831 [8MY], S2889 [12MY], S2923, S2925, S2927–S2930 [13MY], S2984–S2986, S2999–S3007, S3013, S3016 [14MY]
——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 3474), unanimous-consent agreement, S2946 [13MY], S3020 [14MY], S3064 [15MY]
——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 3474), unanimous-consent request, S3059 [15MY]
——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (S. 2190), S5601 [16SE]
——— delay implementation of the employer health insurance mandate, S195 [9JA], S860, S874, S875 [11FE]
——— delay implementation of the individual health insurance mandate, S36, S39 [7JA], S88, S90, S92–S94 [8JA], S195, S202 [9JA], S274 [13JA], S302 [14JA]
——— delay implementation of the penalty for failure to comply with the individual health insurance mandate (H.R. 4118), S1369, S1370 [6MR], S1371 [10MR]
——— delay provision of health insurance premium and cost-sharing subsidies until eligibility verification process for such subsidies is completed, S3440, S3441 [5JN]
——— exempt certain small businesses from employer health insurance mandate and modify definition of full-time employee relative to mandate, S4756 [23JY]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), S1669 [13MR], S1679 [24MR], S1859, S1860 [31MR], S1883, S1886, S1889–S1903, S1906–S1912 [1AP], S2044–S2049, S2055, S2056, S2059–S2064, S2069, S2076–S2081 [2AP], S2136–S2143, S2145, S2148–S2150, S2154 [3AP], S2173–S2178, S2181–S2183 [7AP]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), correction in enrollment (H. Con. Res. 121), S6681 [11DE], S6739 [12DE]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), correction in enrollment (H. Con. Res. 123), S6681 [11DE], S6739 [12DE]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), House amendment, S6341 [4DE], S6437, S6440 [9DE], S6470–S6474, S6492–S6496, S6504, S6518–S6528 [10DE], S6584, S6589, S6610, S6644, S6653–S6655, S6673–S6678, S6680, S6681 [11DE], S6716–S6719, S6722–S6739, S6744, S6766, S6773, S6774 [12DE], S6814, S6815 [13DE], S6846 [15DE]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), motion to proceed, S1720 [25MR], S1741 [26MR], S1781, S1785, S1786, S1800 [27MR], S1840–S1842, S1850, S1859 [31MR]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), unanimous-consent agreement, S1793, S1809 [27MR]
——— exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), unanimous-consent request, S2045, S2056, S2059, S2063, S2068, S2078, S2079 [2AP]
——— impact on job creation and hiring, S45 [7JA], S746 [4FE], S781, S789, S802, S809–S811 [6FE], S930 [12FE], S1743 [26MR], S2084 [2AP], S2529–S2532 [30AP], S2695 [6MY], S2852 [8MY], S3996 [25JN], S5605 [16SE]
——— modify definition of full-time employee relative to employer health insurance mandate, S195 [9JA], S2139, S2145 [3AP], S6435 [9DE]
——— modify definition of full-time employee relative to employer health insurance mandate (H.R. 2575), S2202 [7AP], S2203 [8AP]
——— modify definition of full-time employee relative to employer health insurance mandate (S. 1188), S48 [7JA], S344 [15JA], S408 [16JA], S2412 [28AP], S2431 [29AP], S2548 [30AP], S2927 [13MY], S3775 [18JN], S3906 [24JN], S4477 [15JY], S5601 [16SE]
——— prohibit funding to implement as long as implementation has negative impact on health care, coverage, costs, and accessibility, S423 [16JA]
——— provide that the individual health insurance mandate not apply until the employer health insurance mandate is enforced without exceptions (S. 2106), S3007 [14MY]
——— repeal, S471 [27JA], S562–S564 [29JA], S920 [12FE], S5603 [16SE], S5980 [13NO]
——— repeal excise tax on high cost employer-sponsored health coverage (S. 2191), S1934 [1AP]
——— repeal implementation of the employer health insurance mandate, S2056 [2AP], S4879 [24JY]
——— require States with failed health care exchanges to reimburse the Federal Government for amounts provided for establishment and operation of such exchanges (S. 2339), S3031 [14MY], S3450 [5JN]
Pensions: 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]
——— 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]
Philippines: accelerate income tax benefits for charitable cash contributions for relief of victims of Typhoon Haiyan (H.R. 3771), S1706 [25MR]
——— accelerate income tax benefits for charitable cash contributions for relief of victims of Typhoon Haiyan (S. 1821), S1369 [6MR]
——— accelerate income tax benefits for charitable cash contributions for relief of victims of Typhoon Haiyan (S. 1821), unanimous-consent request, S1350 [6MR]
Political campaigns: reform the financing of congressional elections, S2582 [1MY]
Power resources: eliminate certain subsidies for fossil-fuel production and extend certain renewable energy tax incentives, S1444 [10MR]
——— expand existing tax credits to encourage the capture, utilization, and sequestration of carbon dioxide (S. 2288), S2649 [5MY]
——— extend the production and investment tax credits for wind facilities, S2179 [7AP]
——— impose carbon tax, S1431 [10MR]
——— modify incentives for production of biodiesel (S. 2021), S3650 [12JN]
——— national energy policy, S1496 [11MR], S1533 [12MR], S2633 [5MY], S2750 [7MY]
——— prohibit a national energy tax and revise regulations relative to discharge of pollutants by the coal industry into certain protected waters, S4852 [24JY]
——— prohibit a national energy tax and revise regulations relative to discharge of pollutants by the coal industry into certain protected waters (S. 1514), S385 [16JA], S979 [24FE], S4096 [26JN], S4574 [17JY]
——— provide for equalization of the excise tax on liquefied natural gas and per energy equivalent of diesel, S6770, S6771 [12DE]
——— reform tax treatment of all energy production, S1389 [10MR]
Prater, Mark: Tax Foundation Exemplar of Excellence in Public Service Award recipient, S6083 [18NO]
Protocol Amending Tax Convention With Swiss Confederation: ratify, S3400 [4JN], S3634–S3636 [12JN]
——— ratify, unanimous-consent request, S3255, S3256 [22MY], S3399, S3400 [4JN], S3633 [12JN]
Public safety officers: exclude certain compensation received by public safety officers and their dependents from gross income (S. 2912), S5880 [18SE]
Public welfare programs: clarify treatment of general welfare benefits provided by Indian tribes (H.R. 3043), S5686, S5687 [17SE], S5862 [18SE]
——— clarify treatment of general welfare benefits provided by Indian tribes (S. 1507), S5616–S5618 [16SE], S5686 [17SE], S5770 [18SE]
Rates, S211 [9JA]
Real estate: extend tax incentives for conservation easement donations, S6326 [4DE]
Renewable energy: extend production tax credit, S3993 [25JN]
——— extend publicly traded partnership ownership structure to energy power generation projects and transportation fuels (S. 795), S1413 [10MR], S3577 [11JN]
Republican Party: national agenda, S1850 [31MR], S1883 [1AP], S3483 [9JN], S3774 [18JN], S5886 [12NO], S6003 [17NO], S6122 [19NO], S6880 [16DE]
Research: 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]
——— permanently extend the research and development credit, S4872 [24JY]
Roads and highways: empower States with authority for most taxing and spending for highway and mass transit programs, S5028–S5031, S5034, S5038 [29JY]
Senate: legislative priorities, S5674 [17SE], S6435 [9DE]
Small business: permanently extend the 15-year recovery period for qualified leasehold improvement property, restaurant property, and retail improvement property, S3007 [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 (S. 1085), S784–S786 [6FE]
Social Security: eliminate cap on income subject to payroll taxes, S6835 [15DE]
Tax Convention With Chile: ratify, S3399 [4JN]
——— ratify, unanimous-consent request, S3398 [4JN]
Tax-exempt organizations: provide notice to charities and other nonprofit organizations before their tax-exempt status is automatically revoked, S3052–S3054 [15MY]
Tobacco products: provide tax rate parity among all tobacco products (S. 194), S343 [15JA]
Treaties and agreements: removal of injunction of secrecy, S2823 [7MY], S3193 [20MY]
Unemployment: extend unemployment benefits with offsets, reform program, terminate benefits to jobless millionaires, and eliminate overlapping benefits with the Social Security Disability Insurance program (S. 2097), S1369, S1370 [6MR], S1371 [10MR]
——— unemployment compensation program reform, S2061–S2063 [2AP]
Veterans: extend the work opportunity tax credit for veterans (S. 1624), S698 [3FE], S883 [11FE]
Reports
Bonus Depreciation—Economic and Budgetary Issues: Jane G. Gravelle, Congressional Research Service (excerpt), H6045 [10JY]
Debunking the Myth That the IRS Targeted Progressives—How the IRS and Congressional Democrats Misled America About Disparate Treatment: Committee on Oversight and Government Reform (House) Staff, H3918 [7MY]
Finding Lois G. Lerner in Contempt of Congress for Refusal To Comply With a Subpoena Issued by the Committee on Oversight and Government Reform (House), H3482–H3901 [7MY]
Labor Market Effects of the Affordable Care Act: CBO, H2886–H2888 [3AP]
Seeing Is Believing—Status of Renewable Energy in the U.S.—Wind and Solar Are Cheaper Than Coal and Gas in a Growing Number of Markets: World Resources Institute, S6259 [2DE]
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]
Bonus Depreciation Modification and Permanency: Committee on Ways and Means (House) (H.R. 4718) (H. Rept. 113–509), H5826 [3JY]
Charitable Giving Extension Act: Committee on Ways and Means (House) (H.R. 3134) (H. Rept. 113–495), H5816 [26JN]
Child Tax Credit Improvement Act: Committee on Ways and Means (House) (H.R. 4935) (H. Rept. 113–527), H6397 [17JY]
Conservation Easement Incentive Act: Committee on Ways and Means (House) (H.R. 2807) (H. Rept. 113–494), H5816 [26JN]
Consideration of H. Res. 565, Dept. of Justice Appointment of a Special Counsel To Investigate the Alleged Targeting of Conservative Nonprofit Groups by the IRS: Committee on Rules (House) (H. Res. 568) (H. Rept. 113–439), H3445 [6MY]
Consideration of H. Res. 574, and Report, Find Lois G. Lerner in Contempt of Congress for Refusal To Comply With Committee on Oversight and Government Reform (House) Subpoena: Committee on Rules (House) (H. Res. 568) (H. Rept. 113–439), H3445 [6MY]
Consideration of H.R. 4, Jobs for America Act: Committee on Rules (House) (H. Res. 727) (H. Rept. 113–601), H7616 [16SE]
Consideration of H.R. 7, No Taxpayer Funding for Abortion Act, and Conference Report on H.R. 2642, Agricultural Act: Committee on Rules (House) (H. Res. 465) (H. Rept. 113–334), H1430 [27JA]
Consideration of H.R. 2575, Save American Workers Act: Committee on Rules (House) (H. Res. 530) (H. Rept. 113–397), H2801 [1AP]
Consideration of H.R. 3393, Student and Family Tax Simplification Act and H.R. 4935, Child Tax Credit Improvement Act: Committee on Rules (House) (H. Res. 680) (H. Rept. 113–552), H6744 [23JY]
Consideration of H.R. 3826, Electricity Security and Affordability Act and H.R. 4118, Suspending the Individual Mandate Penalty Law Equals (SIMPLE) Fairness Act: Committee on Rules (House) (H. Res. 497) (H. Rept. 113–373), H2147 [4MR]
Consideration of H.R. 3865, Stop Targeting of Political Beliefs by the IRS Act and H.R. 2804, Achieving Less Excess in Regulation and Requiring Transparency (ALERRT) Act: Committee on Rules (House) (H. Res. 487) (H. Rept. 113–361), H1937 [25FE]
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. 4719, America Gives More Act: Committee on Rules (House) (H. Res. 670) (H. Rept. 113–522), H6295 [15JY]
Consideration of H.R. 5016, Financial Services and General Government Appropriations and H.R. 4718, Bonus Depreciation Modification and Permanency: Committee on Rules (House) (H. Res. 661) (H. Rept. 113–517), H6034 [9JY]
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]
Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act: Committee on Finance (Senate) (S. 2260) (S. Rept. 113–154), S2424 [28AP]
Federal Employees Having Seriously Delinquent Tax Debts Ineligible for Federal Employment: Committee on Homeland Security and Governmental Affairs (Senate) (S. 1045) (S. Rept. 113–272), S5992 [13NO]
Fighting Hunger Incentive Act: Committee on Ways and Means (House) (H.R. 4719) (H. Rept. 113–498), H5816 [26JN]
Grand Portage Band Per Capita Adjustment Act: Committee on Natural Resources (House) (H.R. 3608) (H. Rept. 113–625), H8032 [17NO]
No Taxpayer Funding for Abortion Act: Committee on the Judiciary (House) (H.R. 7) (H. Rept. 113–332), H1252 [23JA]
Nomination of Cary D. Pugh To Be U.S. Tax Court Judge: Committee on Finance (Senate), S5216 [31JY]
Nomination of L. Paige Marvel To Be U.S. Tax Court Judge: Committee on Finance (Senate), S761 [4FE]
Nomination of Tamara W. Ashford To Be U.S. Tax Court Judge: Committee on Finance (Senate), S761 [4FE]
Permanent Active Financing Exception Act: Committee on Ways and Means (House) (H.R. 4429) (H. Rept. 113–427), H3412 [2MY]
Permanent CFC Look-Through Act: Committee on Ways and Means (House) (H.R. 4464) (H. Rept. 113–428), H3412 [2MY]
Permanent Internet Tax Freedom Act: Committee on the Judiciary (House) (H.R. 3086) (H. Rept. 113–510), H5826 [3JY]
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]
Protecting Volunteer Firefighters and Emergency Responders Act: Committee on Ways and Means (House) (H.R. 3979) (H. Rept. 113–360), H1937 [25FE]
Protocol Amending Tax Convention With Luxembourg: Committee on Foreign Relations (Senate) (Exec. Rept. 111–8), S2239 [8AP]
Protocol Amending Tax Convention With Spain: Committee on Foreign Relations (Senate) (Exec. Rept. 113–10), S4619 [17JY]
Protocol Amending Tax Convention With Swiss Confederation: Committee on Foreign Relations (Senate) (Exec. Rept. 112–1), S2326 [9AP]
Protocol Amending the Convention on Mutual Administrative Assistance in Tax Matters: Committee on Foreign Relations (Senate) (Exec. Rept. 112–5), S2239 [8AP]
Request Copies of Dept. of Defense Emails That Were Transmitted To or From the Email Account(s) of Lois G. Lerner: Committee on Armed Services (House) (H. Res. 649) (H. Rept. 113–547), H6654 [22JY]
Request Copies of Dept. of Justice Emails That Were Transmitted To or From the Email Account(s) of Lois G. Lerner: Committee on the Judiciary (House) (H. Res. 646) (H. Rept. 113–545), H6654 [22JY]
Request Copies of Dept. of the Treasury Emails That Were Transmitted To or From the Email Account(s) of Lois G. Lerner: Committee on Ways and Means (House) (H. Res. 647) (H. Rept. 113–525), H6397 [17JY]
Request Copies of Executive Office of the President Emails That Were Transmitted To or From the Email Account(s) of Lois G. Lerner: Committee on Ways and Means (House) (H. Res. 645) (H. Rept. 113–524), H6397 [17JY]
Save American Workers Act: Committee on Ways and Means (House) (H.R. 2575) (H. Rept. 113–386), H2694 [26MR]
Stop Targeting of Political Beliefs by the IRS Act: Committee on Ways and Means (House) (H.R. 3865) (H. Rept. 113–353), H1780 [18FE]
Stopping Tax Offenders and Prosecuting (STOP) Identity Theft Act: Committee on the Judiciary (House) (H.R. 744) (H. Rept. 113–576), H7295 [8SE]
——— Committee on the Judiciary (Senate) (S. 149), S1365 [6MR]
Student and Family Tax Simplification Act: Committee on Ways and Means (House) (H.R. 3393) (H. Rept. 113–526), H6397 [17JY]
Tax Convention With Chile: Committee on Foreign Relations (Senate) (Exec. Rept. 112–8), S2239 [8AP]
Tax Convention With Hungary: Committee on Foreign Relations (Senate) (Exec. Rept. 111–7), S2239 [8AP]
Tax Convention With Poland: Committee on Foreign Relations (Senate) (Exec. Rept. 113–11), S4619 [17JY]
Tax Technical Corrections Act: Committee on Finance (Senate) (S. 2261) (S. Rept. 113–155), S2424 [28AP]
Taxpayer Transparency Act: Committee on Oversight and Government Reform (House) (H.R. 3308) (H. Rept. 113–358), H1936 [25FE]
Transparent Airfares Act: Committee on Transportation and Infrastructure (House) (H.R. 4156) (H. Rept. 113–554), H6813 [24JY]
Truth in Settlements Act: Committee on Homeland Security and Governmental Affairs (Senate) (S. 1898), S5627 [16SE]
——— Committee on Homeland Security and Governmental Affairs (Senate) (S. 1898) (S. Rept. 113–259), S5779 [18SE]
Resolutions of ratification
Protocol Amending Tax Convention With Luxembourg, S2239 [8AP]
Protocol Amending Tax Convention With Spain, S4619 [17JY]
Protocol Amending Tax Convention With Swiss Confederation, S2326 [9AP]
Protocol Amending the Convention on Mutual Administrative Assistance in Tax Matters, S2239 [8AP]
Tax Convention With Chile, S2239 [8AP]
Tax Convention With Hungary, S2239 [8AP]
Tax Convention With Poland, S4620 [17JY]
Rulings of the Chair
Abortion: prohibit taxpayer funded abortions (H.R. 7), consideration (H. Res. 465), H1443, H1445 [28JA]
Business and industry: modify and make permanent bonus depreciation (H.R. 4718), H6113 [11JY]
Patient Protection and Affordable Care Act: exempt emergency services volunteers from individual health insurance mandate (H.R. 3979), S2081 [2AP], S6738 [12DE]
Research: simplify and make permanent the research credit (H.R. 4438), consideration (H. Res. 569), H3466 [7MY]
Statements
America Gives More Act: Executive Office of the President, H6360, H6369 [17JY]
Bonus Depreciation Tax Modification and Permanency: Executive Office of the President, H6118 [11JY]
Immigrant Families Should Not Pay the Price: Simone Campbell, NETWORK (organization), S862 [11FE]
Jobs for America Act: Executive Office of the President, H7816 [18SE]
——— Public Citizen (organization), H7809 [18SE]
Marketplace Fairness Act: Several Conservative Individuals and Governors, S6128 [19NO]
Minimum Wage Fairness Act: Laurie A. Palmer, S2413 [28AP]
Save American Workers Act: Executive Office of the President, H2825 [2AP]
Simplify the College Financial Aid Application Process: Senator Alexander, S4326 [9JY]
Supporting America’s Charities Act: Executive Office of the President, H9000 [10DE]
Summaries
Partnership Tax Audits and Adjustments Rules Reform (S. 3018), S6922 [16DE]
Senate Republican Omnibus Alternative to Unemployment Benefits Extension, S2175 [7AP]
Tables
Direct spending legislation—Committee on Energy and Commerce (House) allocation for resolution changes, H2359 [12MR]
Texts of
H. Con. Res. 121, correction in enrollment of H.R. 3979, Emergency Unemployment Compensation Extension Act, H8652 [4DE]
H. Con. Res. 123, correction in enrollment of H.R. 3979, Emergency Unemployment Compensation Extension Act, H8998 [10DE]
H. Con. Res. 124, correction in enrollment of H.R. 5771, Tax Increase Prevention Act, H8998 [10DE]
H. Res. 465, consideration of H.R. 7, No Taxpayer Funding for Abortion Act and conference report on H.R. 2642, Agricultural Act, H1443 [28JA]
H. Res. 487, consideration of H.R. 3865, Stop Targeting of Political Beliefs by the IRS Act, H.R. 2804, Achieving Less Excess in Regulation and Requiring Transparency (ALERRT) Act, and suspension of House Rules to consider legislation, H1950 [26FE]
H. Res. 497, consideration of H.R. 3826, Electricity Security and Affordability Act and H.R. 4118, Suspending the Individual Mandate Penalty Law Equals (SIMPLE) Fairness Act, H2160 [5MR]
H. Res. 504, disapprove conduct of Representative Issa during Committee on Oversight and Government Reform (House) hearing on investigation of IRS allegations of subjecting certain political groups to additional tax scrutiny, H2236 [6MR]
H. Res. 517, disapprove conduct of Representative Issa during Committee on Oversight and Government Reform (House) hearing on investigation of IRS allegations of subjecting certain political groups to additional tax scrutiny, H2409 [13MR]
H. Res. 530, consideration of H.R. 2575, Save American Workers Act, H2813 [2AP]
H. Res. 565, Dept. of Justice appointment of a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS, H3909 [7MY]
H. Res. 568, consideration of H. Res. 565, Dept. of Justice appointment of a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS, H3458 [7MY]
H. Res. 568, consideration of H. Res. 574 and report, find Lois G. Lerner in contempt of Congress for refusal to comply with Committee on Oversight and Government Reform (House) subpoena, H3458 [7MY]
H. Res. 569, consideration of H.R. 4438, American Research and Competitiveness Act, H3465 [7MY]
H. Res. 574, find Lois G. Lerner in contempt of Congress for refusal to comply with a subpoena issued by the Committee on Oversight and Government Reform (House), H3902 [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. 661, consideration of H.R. 5016, financial services and general Government appropriations and H.R. 4718, bonus depreciation modification and permanency, H6043 [10JY]
H. Res. 670, consideration of H.R. 4719, America Gives More Act, H6357 [17JY]
H. Res. 680, consideration of H.R. 3393, Student and Family Tax Simplification Act and H.R. 4935, Child Tax Credit Improvement Act, H6767 [24JY]
H. Res. 727, consideration of H.R. 4, Jobs for America Act, H7684 [18SE]
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. Res. 770, consideration of Senate amendment to H.R. 3979, Emergency Unemployment Compensation Extension Act, H8369 [4DE]
H.R. 4, Jobs for America Act, H7773–H7807 [18SE]
H.R. 7, No Taxpayer Funding for Abortion Act, H1459 [28JA]
H.R. 647, Achieving a Better Life Experience (ABLE) Act, H8312–H8317 [3DE]
H.R. 744, Stopping Tax Offenders and Prosecuting (STOP) Identity Theft Act, H7267 [8SE]
H.R. 1814, Equitable Access to Care and Health (EACH) Act, H2273 [11MR]
H.R. 2530, Taxpayer Transparency and Efficient Audit Act, H1917 [25FE]
H.R. 2531, Protecting Taxpayers from Intrusive IRS Requests Act, H1919 [25FE]
H.R. 2575, Save American Workers Act, H2821 [2AP]
H.R. 3043, Tribal General Welfare Exclusion Act, H7599 [16SE]
H.R. 3086, Permanent Internet Tax Freedom Act, H6228 [15JY]
H.R. 3308, Taxpayer Transparency Act, H1947 [26FE]
H.R. 3393, Student and Family Tax Simplification Act, H6779 [24JY]
H.R. 3474, Hire More Heroes Act, H2276 [11MR]
H.R. 3608, Grand Portage Band Per Capita Adjustment Act, H8017 [17NO]
H.R. 3771, Philippines Charitable Giving Assistance Act, H2575 [24MR]
H.R. 3865, Stop Targeting of Political Beliefs by the IRS Act, H1961 [26FE]
H.R. 3979, Emergency Unemployment Compensation Extension Act, S2176–S2178 [7AP]
H.R. 3979, Protecting Volunteer Firefighters and Emergency Responders Act, H2278 [11MR]
H.R. 4118, Suspending the Individual Mandate Penalty Law Equals (SIMPLE) Fairness Act, H2168 [5MR]
H.R. 4156, Transparent Airfares Act, H6866 [28JY]
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. 4718, bonus depreciation modification and permanency, H6110–H6112 [11JY]
H.R. 4719, America Gives More Act, H6364 [17JY]
H.R. 4935, Child Tax Credit Improvement Act, H6825 [25JY]
H.R. 5418, prohibit IRS officers and employees from using personal e-mail accounts to conduct official business, H7598 [16SE]
H.R. 5419, provide for a right to administrative appeal relative to IRS adverse determinations of tax-exempt status of certain organizations, H7598 [16SE]
H.R. 5420, permit the release of information relative to the status of certain IRS investigations, H7599 [16SE]
H.R. 5771, Tax Increase Prevention Act, H8323–H8335 [3DE]
H.R. 5806, Supporting America’s Charities Act, H8998 [10DE]
S. 1302, Cooperative and Small Employer Charity Pension Flexibility Act, S546–S554 [28JA]
S. 1821, Philippines Charitable Giving Assistance Act, S1369 [6MR]
S. 2039, ITIN Reform Act, S1049 [25FE]
S. 2189, Energy Efficiency Tax Incentives Act, S1925–S1932 [1AP]
S. 2215, Eliminating Improper and Abusive IRS Audits Act, S2196 [7AP]
S. 2360, Stop Corporate Inversions Act, S3189 [20MY]
S. 2488, Working Parents Home Office Act, S3813 [18JN]
S. 2540, Patriot Employer Tax Credit Act, S4156–S4158 [26JN]
S. 2614, allow American Airlines, Inc., employees to contribute recently received bankruptcy settlements into retirement accounts without incurring a tax penalty, S6518 [10DE]
S. 2686, Wounded Warrior Tax Equity Act, S5137 [30JY]
S. 2736, Tax Refund Theft Prevention Act, S5222–S5224 [31JY]
S. 2882, Enhanced 529—Setting Aside for a Valuable Education (S.A.V.E.) Act, S5789 [18SE]
S. Res. 398, Committee on Homeland Security and Governmental Affairs (Senate) Permanent Subcommittee on Investigations release of records on offshore tax evasion and efforts to collect taxes on hidden offshore accounts, S1734 [25MR]
S. Res. 468, Committee on Homeland Security and Governmental Affairs (Senate) Permanent Subcommittee on Investigations release of records on offshore tax strategy of Caterpillar Inc., S3477 [5JN]
S. Res. 487, Dept. of Justice appointment of a special counsel to investigate the alleged targeting of conservative nonprofit groups by the IRS, S4163 [26JN]
S.J. Res. 35, disapprove IRS rule relative to the Patient Protection and Affordable Care Act individual mandate, S1831 [27MR]