TAXATION

Addresses

Financial Aid Simplification and Transparency Act: Senator Alexander, S2240 [16AP]

State of the Union: President Obama, S277–S281 [20JA], H419–H424 [20JA]

Amendments

Abortion: prohibit taxpayer funded abortions (H.R. 7), consideration (H. Res. 42), H492 [22JA]

Business and industry: permanently extend increased expensing limitations for depreciable business assets (H.R. 636), consideration (H. Res. 101), H999 [12FE]

Education: improve certain education savings plans (H.R. 529), consideration (H. Res. 121), H1133 [25FE]

Families and domestic relations: repeal estate and generation-skipping taxes (H.R. 1105), consideration (H. Res. 200), H2229 [15AP]

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 (S. 1109), S6851 [21SE]

Federal-State relations: make permanent the deduction of State and local general sales taxes (H.R. 622), consideration (H. Res. 200), H2229 [15AP]

Food: permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), S2870 [13MY], S2943, S2946 [14MY], H4271, H4295 [12JN]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), consideration (H. Res. 101), H999 [12FE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), consideration of conference report (H. Res. 560), H9284 [11DE]

Health: repeal excise tax on medical devices (H.R. 160), consideration (H. Res. 319), H4455 [17JN]

Health Care and Education Reconciliation Act: repeal health-care related provisions (H.R. 596), consideration (H. Res. 70), H721 [3FE]

IRS: provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), S2799 [12MY], S2852 [13MY], S2926, S2937, S2938, S2940, S2941, S2942, S2943 [14MY], S2960, S2966, S2967, S2968, S2976, S2977, S2978, S2979, S2980, S2981, S2982, S2983, S2984, S2986, S2987, S2989, S2990, S2992, S2993, S2994, S2995, S2996, S2997, S2998, S2999, S3000, S3001, S3002, S3005 [18MY], S3052, S3053, S3072, S3073, S3077, S3078, S3079, S3080, S3081, S3083, S3084, S3086, S3087 [19MY], S3190, S3191, S3193, S3194, S3195, S3196, S3197, S3198 [20MY], S3247 [21MY], S3311, S3312 [22MY], S7585, S7586, S7598 [28OC], S7656, S7660, S7661, S7662 [29OC], H4247 [12JN], H7273, H7286 [28OC]

Patient Protection and Affordable Care Act: allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.J. Res. 61), S6441, S6442, S6469 [8SE], S6609 [10SE], S6643, S6644, S6658, S6659 [15SE], S6868, S6869, S6901, S6904 [22SE], S6917, S6942, S6943, S6945, S6946 [24SE]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), S5174 [16JY], S5215, S5216, S5217, S5322 [21JY], S5468, S5469, S5470, S5471, S5472, S5473 [22JY], S5538, S5539, S5540, S5541, S5542, S5544, S5545, S5546, S5548, S5549, S5550, S5552, S5553, S5554, S5555, S5556 [23JY], S5566, S5671, S5683, S5686, S5687, S5688, S5689, S5690, S5691, S5692, S5693, S5694, S5696, S5699 [24JY], S5715, S5716, S5717, S5718, S5719, S5720, S5721, S5722, S5723, S5724, S5725, S5726, S5727, S5728, S5734, S5735, S5736, S5738, S5739, S5740, S5741, S5742, S5845, S5847, S5848, S5849, S5850, S5851, S5852, S5857, S5858, S5860, S5861, S5869, S5870, S5871, S5872, S5873, S5874, S5875, S5876, S5877, S5878, S5880, S5885, S5886, S5887, S5891, S5892 [26JY], S5922, S5933, S5934, S6039, S6042 [27JY], S6079 [28JY], S6194, S6205 [30JY], H7418, H7517, H7579, H7580, H7581, H7582, H7583, H7584, H7585, H7586, H7587, H7590, H7592, H7593, H7594, H7595, H7597, H7598, H7599, H7600, H7601, H7602, H7603, H7604, H7605, H7606, H7607, H7608, H7614, H7615, H7616, H7617, H7618, H7619, H7620 [3NO], H7654, H7655, H7656, H7657, H7658, H7659, H7661, H7663, H7664, H7666, H7668, H7670, H7671, H7672, H7673, H7674, H7675, H7677, H7678, H7680, H7681, H7682, H7684, H7685, H7692, H7694, H7695, H7697, H7699, H7701, H7703, H7705, H7707, H7708, H7710, H7719, H7721, H7722, H7723, H7725, H7726, H7728, H7730, H7732, H7737 [4NO]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), consideration of conference report (H. Res. 546), H8981 [3DE]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), consideration of Senate amendments (H. Res. 507), H7410 [3NO]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), consideration of Senate amendments (H. Res. 512), H7649 [4NO]

——— exempt emergency services volunteers from individual health insurance mandate (H.R. 1191), S2358 [22AP], S2407, S2408, S2409, S2412, S2413, S2414 [23AP], S2434, S2435, S2436, S2437, S2438, S2439 [27AP], S2444, S2456, S2482, S2485, S2486 [28AP], S2505, S2511, S2540 [29AP], S2549, S2583, S2584, S2587 [30AP], S2694, S2695 [6MY], S2725, S2726, S2733 [7MY], H2972 [14MY]

——— exempt emergency services volunteers from individual health insurance mandate (H.R. 33), S1205, S1206 [27FE], H1495 [27FE]

——— modify definition of full-time employee relative to employer health insurance mandate (H.R. 30), H119 [8JA]

——— repeal (H.R. 596), consideration (H. Res. 70), H721 [3FE]

——— use of budget reconciliation to repeal (H.R. 3762), S8233, S8245 [1DE], S8254, S8308, S8309, S8310, S8311, S8313, S8318 [2DE], S8343, S8344, S8348, S8350, S8351, S8352, S8353, S8354, S8383, S8385, S8387, S8389, S8390, S8392, S8393, S8394, S8395, S8400, S8402, S8403, S8405, S8415, S8420, S8422, S8424 [3DE]

——— use of budget reconciliation to repeal (H.R. 3762), consideration (H. Res. 483), H7107 [22OC]

——— use of budget reconciliation to repeal (H.R. 3762), corrections in engrossment (H. Res. 526), H8257 [17NO]

Pensions: allow Federal law enforcement officers, firefighters, and air traffic controllers to make penalty-free withdrawals from governmental plans after a certain age (H.R. 2146), S3839, S3844 [4JN], S4290, S4307 [18JN], S4348, S4349, S4352, S4357 [22JN], H4507 [18JN]

Research: simplify and make permanent the research credit (H.R. 880), consideration (H. Res. 273), H3408 [20MY]

Tax-exempt organizations: improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), S2852 [13MY], S2943, S2946 [14MY], S4291, S4307, S4328 [18JN], S4348 [22JN], H4139 [10JN], H4172 [11JN], H4666 [25JN]

Appointments

Committee on Taxation (Joint), S488 [26JA]

Conferees: H.R. 644, Trade Facilitation and Trade Enforcement Act, S4608 [24JN]

Articles and editorials

Affordable Care Act Adds 16.4 Million to Health Insurance Rolls, S1560 [17MR]

Aggregate Demand and State-Level Employment (2013), H263 [13JA]

Attorney—Landowners Still Have Options in Pipeline Dispute, S190 [13JA]

Device Tax Thwarts Expansion in Winston-Salem, H4453 [17JN]

Dismal Growth Needs the 3.5% Solution, S3846 [4JN]

86 Percent of Health Law Enrollees Receive Subsidies, White House Says (excerpt), S1398 [11MR]

Focus on Real Issues for Small Businesses, S3105 [20MY]

Green Tech Solution, S8225 [1DE]

Health Care Law Paperwork Costs Small Businesses Thousands, S1682 [23MR]

Health-Care Law Will Cost Taxpayers Less Than Expected, CBO Says (excerpt), S1344 [10MR]

John Boehner’s Last Deal Leaves Congress Better Off, H7269 [28OC]

Obama Is Wrong To Hold Defense Funding Hostage, S3890 [9JN]

Obama’s Corporate Tax Raid Would Sack the Elderly (excerpt), H749 [3FE]

Stories Behind the Legislation—Woman—Obama’s Health Coverage Saved Me, H120 [8JA]

Bills and resolutions

Abortion: deny tax exemption to organizations which violate Federal prohibitions regarding human fetal tissue (see H.R. 3575), H6178 [18SE]

——— prohibit taxpayer funded abortions (see S. 219), S347 [21JA] (see S. 582), S1161 [26FE] (see H.R. 7), H477 [21JA]

——— prohibit taxpayer funded abortions (H.R. 7), consideration (see H. Res. 42), H477 [21JA]

Agriculture: exclude from gross income certain amounts realized on the disposition of property raised or produced by a student farmer (see H.R. 3255), H5588 [28JY]

——— provide for deductibility of charitable contributions to agricultural research organizations (see S. 908), S2172 [14AP] (see S. 1429), S3237 [21MY] (see H.R. 2838), H4541 [18JN]

——— treat certain farming business machinery and equipment as 5-year property for purposes of depreciation (see S. 1801), S5170 [16JY] (see S. 2202), S7470 [22OC]

Airport and Airway Trust Fund: extend funding and expenditure authority (see H.R. 3614), H6259 [25SE]

Alcoholic beverages: exempt the natural aging process in the determination of the production period for distilled spirits (see S. 1179), S2599 [4MY] (see H.R. 867), H980 [11FE]

——— modify taxation of hard cider (see H.R. 600), H661 [28JA]

——— modify the types of wines taxed as hard cider (see S. 906), S2172 [14AP] (see S. 1459), S3309 [22MY]

——— reduce excise tax rate on beer produced domestically by certain qualifying producers (see S. 375), S772 [4FE] (see H.R. 232), H155 [8JA]

——— reduce the rate of tax on certain distilled spirits (see S. 1444), S3238 [21MY] (see H.R. 2520), H3559 [21MY]

——— reform and reset the excise tax rate on beer produced domestically by certain qualifying producers (see S. 807), S1660 [19MR] (see H.R. 767), H853 [5FE]

——— reform taxation (see S. 1562), S4103 [11JN] (see H.R. 2903), H4769 [25JN]

——— remove bond requirements and extend filing periods for certain taxpayers subject to Federal excise taxes on distilled spirits, wine, and beer (see S. 904), S2172 [14AP] (see H.R. 2238), H2798 [5MY]

——— repeal limitation on the cover over of tax on distilled spirits to Puerto Rico and the Virgin Islands (see H.R. 2117), H2653 [29AP]

American Opportunity Tax Credit: extend and modify (see S. 699), S1384 [10MR] (see H.R. 1260), H1610 [4MR]

Animals: allow for a 3-year recovery period for all racehorses (see H.R. 3671), H6787 [1OC]

——— reduce the holding period used to determine whether horses qualify as certain assets (see H.R. 3672), H6787 [1OC]

Armed Forces: allow credit for amounts paid by a spouse of a member for a new State license or certification required due to permanent change in duty station of such member to another State (see S. 210), S347 [21JA] (see S. 920), S2172 [14AP] (see H.R. 1100), H1368 [26FE]

——— allow the work opportunity credit for hiring veterans or Ready Reserve or National Guard members, make such credit permanent, and expand and make permanent the employer wage credit for active duty members (see H.R. 3003), H5029 [9JY]

——— allow the work opportunity credit to small businesses which hire members of the Ready Reserve or National Guard (see H.R. 2457), H3388 [19MY]

——— extend employer wage credit for activated military reservists (see S. 641), S1246 [3MR]

——— extend statute of limitations for credit or refund for taxpayers who receive combat pay (see H.R. 4250), H9327 [15DE]

——— extend the employer wage credit for employees who are active duty members of the uniformed services (see H.R. 2160), H2768 [30AP]

——— 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. 907), S2172 [14AP] (see H.R. 2572), H3573 [22MY]

——— 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. 249), S420 [22JA] (see H.R. 694), H755 [3FE]

Arts and humanities: allow deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (see S. 931), S2172 [14AP]

——— extend special expensing rules for certain film and television productions and provide for special expensing for live theatrical productions (see H.R. 2405), H3386 [19MY]

——— extend tax incentives to certain live theatrical performances (see S. 364), S772 [4FE]

——— modify and extend special expensing rules for certain film and television productions (see H.R. 2562), H3561 [21MY]

Aviation: exempt aircraft management services from excise taxes imposed on transportation by air (see S. 2092), S7005 [29SE] (see H.R. 3608), H6227 [24SE]

Bankruptcy: clarify rule allowing discharge as a nonpriority claim of governmental claims arising from disposition of farm assets (see S. 194), S283 [20JA]

Bicycles: treat bicycle sharing systems as mass transit facilities for purposes of the qualified transportation fringe benefit (see H.R. 4104), H8410 [19NO]

Budget: alleviate effects of sequestration by restoring certain cuts, providing offsets, enacting a Chained Consumer Price Index for Social Security and means testing for Medicare, and providing for tax reform (see H. Con. Res. 71), H5782 [31JY]

——— call for constitutional convention and refer for ratification a constitutional amendment to require balanced (see H. Con. Res. 26), H1803 [19MR]

——— constitutional amendment to require balanced (see S.J. Res. 2), S11 [6JA] (see S.J. Res. 6), S772 [4FE] (see S.J. Res. 18), S4953 [9JY] (see H.J. Res. 1, 2), H42 (see H.J. Res. 4, 7), H43 [6JA] (see H.J. Res. 12), H188 [9JA] (see H.J. Res. 17), H224 [12JA] (see H.J. Res. 41), H2111 [26MR] (see H.J. Res. 54), H3309 [18MY] (see H.J. Res. 55), H3506 [20MY] (see H.J. Res. 69), H6936 [8OC]

Bureau of Prisons: provide an exemption from tax on early distributions for certain correctional officers who retire before age 55 (see S. 380), S832 [5FE]

Business and industry: allow a credit against tax for qualified manufacturing facility construction costs (see H.R. 255), H188 [9JA]

——— allow a credit for manufacturing job training expenses (see H.R. 1970), H2417 [22AP]

——— allow a temporary dividends received deduction for repatriated foreign earnings (see H.R. 2225), H2792 [1MY]

——— allow manufacturing businesses to establish tax-free manufacturing reinvestment accounts to assist them in providing for new equipment and facilities and workforce training (see H.R. 2608), H3757 [2JN]

——— deny tax deductions for corporate regulatory violations (see S. 413), S858 [9FE]

——— eliminate incentives for corporations to hold accumulated earnings offshore, invest in domestic infrastructure, and provide international tax reform (see H.R. 625), H667 [30JA]

——— empower States to require online retailers to collect and remit State sales and use taxes (see S. 698), S1384 [10MR]

——— encourage domestic insourcing and discourage foreign outsourcing (see H.R. 2963), H4954 [8JY]

——— end deferral of foreign source income of U.S. companies, close certain foreign tax credit loopholes, and prevent U.S. tax avoidance (see S. 922), S2172 [14AP] (see H.R. 1790), H2209 [14AP]

——— expand availability of employee stock ownership plans in S corporations (see S. 1212), S2688 [6MY] (see H.R. 2096), H2653 [29AP]

——— expand denial of deduction for certain excessive employee remuneration (see S. 1127), S2529 [29AP] (see H.R. 620), H662 [28JA] (see H.R. 2103), H2653 [29AP]

——— expand workplace health incentives by equalizing tax consequences of employee athletic facility use (see S. 2296), S8079 [18NO]

——— incentivize companies to repatriate foreign earnings held overseas and dedicate tax revenues from such repatriation to the Highway Trust Fund (see S. 981), S2244 [16AP]

——— increase exclusion for employer-provided dependent care assistance (see S. 215), S347 [21JA] (see H.R. 750), H852 [5FE] (see H.R. 1720), H2110 [26MR]

——— increase limitations for deductible new business expenditures and consolidate provisions for start-up and organizational expenditures (see H.R. 2524), H3559 [21MY] (see H.R. 4068), H8360 [18NO]

——— limit deductibility of excessive rates of executive compensation (see H.R. 1305), H1612 [4MR]

——— limit interest deduction for excessive interest of members of financial reporting groups (see H.R. 3934), H8149 [5NO]

——— lower the corporate income tax rate (see H.R. 2946), H4771 [25JN]

——— make permanent certain rules regarding basis adjustments to stock of S corporations making charitable contributions of property (see H.R. 630), H667 [30JA]

——— make permanent the dividends received deduction for repatriated foreign earnings (see H.R. 3083), H5236 [15JY]

——— make permanent the expensing limitations and treatment of certain real property as section 179 property (see H.R. 3933), H8149 [5NO]

——— make permanent the reduced recognition period for built-in gains for S corporations (see S. 1905), S6186 [30JY] (see H.R. 629), H667 [30JA]

——— make total bonus depreciation permanent (see H.R. 3213), H5466 [23JY]

——— modify and make permanent bonus depreciation (see S. 1660), S4602 [24JN] (see H.R. 2510), H3558 [21MY]

——— modify rules relative to inverted corporations in order to prevent tax avoidance by domestic companies moving operations to foreign countries (see S. 198), S283 [20JA] (see H.R. 415), H430 [20JA]

——— modify S corporation shareholder and preferred stock rules relative to banks (see H.R. 2789), H4431 [16JN]

——— permanently extend and increase expensing limitations (see S. 1399), S3183 [20MY]

——— permanently extend increased expensing limitations for depreciable business assets (see H.R. 636), H702 [2FE]

——— permanently extend increased expensing limitations for depreciable business assets (H.R. 636), consideration (see H. Res. 101), H915 [10FE]

——— permanently extend the subpart F exemption for active financing income (see H.R. 961), H1035 [12FE]

——— provide for full expensing of tangible property (see S. 2350), S8378 [3DE]

——— provide for S corporation reform (see H.R. 2788), H4431 [16JN]

——— provide incentives for the expansion of U.S. manufacturing (see H.R. 3622), H6306 [28SE]

——— 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. 4157), H8970 [2DE]

——— provide the work opportunity credit for hiring long-term unemployed workers (see H.R. 481), H530 [22JA]

——— raise limitation on the election to accelerate the alternative minimum tax credit in lieu of bonus depreciation (see S. 1666), S4602 [24JN]

——— reduce the tax rate on domestic manufacturing income (see H.R. 2970), H4954 [8JY]

——— repeal fossil fuel subsidies for large oil companies (see S. 1907), S6186 [30JY] (see H.R. 3311), H5764 [29JY]

——— restrict use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation (see S. 174), S201 [13JA] (see H.R. 297), H357 [13JA]

——— terminate certain energy tax subsidies and lower the corporate income tax rate (see H.R. 1001), H1069 [13FE]

——— terminate deferral of active income of controlled foreign corporations (see H.R. 3935), H8149 [5NO]

Capital gains: make the maximum capital gains rate for individuals 15 percent (see H.R. 3017), H5029 [9JY]

CERCLA: provide for use of funds in the Superfund program for their intended purposes and ensure adequate resources for cleanup of hazardous substances (see H.R. 2768), H4381 [15JN]

Charities: accelerate income tax benefits for charitable cash contributions for relief of the families of New York Police Dept., officers Wenjian Liu and Rafael Ramos (see S. 866), S1891 [25MR] (see H.R. 544), H638 [27JA] (see H.R. 1527), H1847 [23MR]

——— exempt private foundations from the tax on excess business holdings in the case of certain philanthropic enterprises which are independently supervised (see S. 909), S2172 [14AP] (see H.R. 3732), H6973 [9OC]

——— prohibit inclusion of Social Security numbers of donors in charitable contribution substantiation acknowledgements (see H.R. 4281), H9690 [17DE]

——— prohibit modification or amendment of standards and regulations governing substantiation of charitable contributions (see S. 2370), S8494 [8DE] (see H.R. 4311), H10710 [18DE]

——— remove deduction for charitable contributions from overall limitation on itemized deductions (see H.R. 3407), H5768 [29JY]

Chemicals: provide credits for the production of renewable chemicals and investments in renewable chemical production facilities (see S. 2271), S7913 [10NO] (see H.R. 3390), H5767 [29JY]

Children and youth: assist in the support of children living in poverty by allowing a refundable credit to grandparents for the purchase of household items for the benefit of those children (see H.R. 3475), H5941 [10SE]

——— clarify eligibility for the child tax credit (see S. 53), S57 [7JA] (see H.R. 1333), H1613 [4MR]

——— increase child care credit and credit for establishing workplace child care and provide incentives for students to earn child care-related degrees and to work in child care facilities (see S. 446), S926 [11FE] (see H.R. 2703), H4001 [9JN]

——— permit disclosure of certain tax return information for purpose of missing or exploited children investigations (see H.R. 3209), H5466 [23JY]

——— provide an above-the-line deduction for child care expenses (see S. 180), S238 [16JA] (see H.R. 964), H1066 [13FE]

——— provide for tax preferred savings accounts for individuals under age 18 (see H.R. 1125), H1369 [26FE]

——— require individuals to include their Social Security numbers on the income tax return as a condition of claiming the refundable portion of the child tax credit (see H.R. 2334), H3211 [14MY]

——— strengthen the child tax credit (see S. 2264), S7912 [10NO]

Citrus plants: temporarily allow expensing of certain costs of replanting citrus plants lost by reason of casualty (see S. 2346), S8306 [2DE] (see H.R. 3957), H8150 [5NO]

Civil liberties: provide tax benefits to individuals who have been wrongfully incarcerated (see H.R. 3086), H5289 [16JY]

Coal: exclude from gross income certain clean coal power grants to non-corporate taxpayers (see S. 919), S2172 [14AP]

——— extend and improve the Indian coal production tax credit (see S. 1361), S2971 [18MY] (see H.R. 1522), H1803 [19MR]

Colleges and universities: establish a mechanism to allow borrowers of Federal student loans to refinance their loans and extend tax exclusion for employer-provided educational assistance to interest payments on certain loans (see H.R. 4102), H8410 [19NO]

——— exclude from gross income any amount awarded under a Federal Pell Grant and any portion of a scholarship used by a full-time student for room and board (see H.R. 3452), H5847 [8SE]

——— exclude from gross income any discharge of student loan indebtedness (see S. 1947), S6379 [5AU] (see H.R. 2429), H3387 [19MY]

——— exclude from gross income any discharge of student loan indebtedness in connection with closures of educational institutions (see H.R. 3206), H5466 [23JY]

——— exclude payments received under Work Colleges Program from gross income, including payments made from institutional funds (see S. 376), S772 [4FE] (see S. 912), S2172 [14AP] (see H.R. 3409), H5768 [29JY]

——— expand coverage of qualified tuition programs and increase the limitation on contributions to Coverdell education savings accounts (see H.R. 1928), H2415 [22AP]

——— improve higher education tax benefits compliance (see S. 1413), S3237 [21MY]

——— provide a legal framework necessary for income share agreements for students to fund postsecondary education (see H.R. 3432), H5769 [29JY]

——— provide collegiate housing and infrastructure grants (see S. 1002), S2245 [16AP] (see H.R. 1718), H2110 [26MR]

Commission on Americans Living Abroad: establish (see H.R. 3078), H5236 [15JY]

Commission on Evidence-Based Policymaking: establish (see S. 991), S2245 [16AP] (see H.R. 1831), H2305 [16AP]

Committee on Small Business and Entrepreneurship (Senate): ease burden of Federal tax compliance on small businesses (see S. Res. 252), S6651 [15SE]

Committee on Taxation (Joint): provide a macroeconomic analysis or dynamic scoring of the impact of major revenue legislation (see S. 200), S347 [21JA] (see S. 749), S1585 [17MR]

Community development: modify rules for tax-exempt enterprise zone facility bonds and extend tax incentives for empowerment zones (see S. 408), S833 [5FE]

——— permanently extend the new markets tax credit (see S. 591), S1161 [26FE] (see H.R. 855), H917 [10FE]

——— provide incentives for the establishment of supermarkets in certain underserved areas (see H.R. 1433), H1768 [18MR]

Congress: prohibit consideration of any bill by Congress unless a statement on tax transparency is provided in the bill (see S. 252), S466 [26JA]

Conservation of energy: extend investment tax credits for residential and commercial energy efficient property and clean energy technologies (see H.R. 2412), H3386 [19MY]

——— extend the credit for energy-efficient existing homes (see H.R. 2158), H2768 [30AP]

——— extend the credit for energy-efficient new homes (see H.R. 2159), H2768 [30AP]

——— include biomass heating appliances for tax credits available for energy-efficient building property and energy property (see S. 727), S1494 [12MR] (see H.R. 1145), H1370 [26FE]

——— provide a tax incentive for installation and maintenance of mechanical insulation property (see H.R. 4165), H9010 [3DE]

Conservation of natural resources: allow a credit for qualified conservation contributions which include national scenic trails (see S. 1069), S2400 [23AP] (see H.R. 781), H854 [5FE]

——— allow a deduction for conservation expenditures to reduce groundwater consumption (see H.R. 4175), H9011 [3DE]

——— make permanent the special rule for contributions of qualified conservation contributions (see S. 330), S697 [2FE] (see H.R. 641), H702 [2FE]

Constitutional amendments: abolish Federal income tax (see H.J. Res. 16), H224 [12JA]

——— limit congressional power to impose a tax on failure to purchase goods or services (see H.J. Res. 20), H224 [12JA]

Construction industries: protect employees in the building and construction industry who are participants in multiemployer plans (see S. 1658), S4601 [24JN] (see H.R. 2070), H2497 [28AP]

Contracts: require potential Federal contractors or grantees to certify they owe no Federal tax debt (see H.R. 1562), H1898 [24MR]

Corporations: allow a temporary dividends received deduction from a controlled foreign corporation for certain taxable years (see S. 397), S833 [5FE] (see H.R. 788), H854 [5FE]

——— extend limitation on the carryover of excess corporate charitable contributions (see H.R. 4016), H8240 [16NO]

——— repeal tax deferral on income of controlled foreign corporations attributable to imported property (see S. 162), S201 [13JA] (see H.R. 305), H357 [13JA]

Courts: disallow deductions for payment of compensatory and punitive damages to a government (see H.R. 2486), H3506 [20MY]

——— disallow deductions for the payment of punitive damages (see S. 169), S201 [13JA]

Credit: exclude from gross income any discharge of consumer indebtedness (see H.R. 2640), H3877 [3JN]

Crime: add certain tax-related crimes to the definition of aggravated identity theft (see H.R. 2084), H2652 [29AP]

——— 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. 1311), H1612 [4MR]

——— prevent identity theft and tax fraud (see S. 676), S1336 [9MR] (see H.R. 3832), H7188 [26OC] (see H.R. 3981), H8151 [5NO]

Dept. of Agriculture: exclude ‘‘Choose and Cut’’ Christmas tree producers from the Christmas tree promotion, research, and information order (see H.R. 4205), H9205 [9DE]

Dept. of Defense: post on departmental website the cost to each taxpayer of the wars in Afghanistan, Iraq, and Syria (see H.R. 2376), H3252 [15MY]

——— require that overseas contingency operations be paid for (see H.R. 1510), H1803 [19MR]

Dept. of Education: allow certain student loan borrowers to refinance current loans and extend exclusion for employer-provided educational assistance to employer payment of interest on certain refinanced student loans (see S. 2099), S7005 [29SE]

——— establish Federal-State higher education financing partnerships in order to reduce tuition for students (see S. 2191), S7413 [21OC]

——— establish simplified income-driven student loan repayment plan (see H.R. 4256), H9327 [15DE]

——— establish simplified income-driven student loan repayment plan for new borrowers, repayment notification options, and loan forgiveness for total and permanently disabled (see S. 85), S58 [7JA]

——— require certain protections for student loan borrowers and provide reasonable and flexible repayment options, access to earned credentials, and loan cancellation in exchange for public service (see H.R. 3634), H6306 [28SE]

——— simplify college financial aid application and repayment processes, streamline Federal grant and loan programs, reinstate year-round access to Pell Grants, and discourage over-borrowing (see S. 108), S59 [7JA]

——— simplify the college financial aid application process (see H.R. 3177), H5465 [23JY]

——— simplify the college financial aid application process and increase income threshold to qualify for zero expected family contribution in determining Federal student aid eligibility (see S. 1872), S5928 [27JY] (see H.R. 3446), H5847 [8SE]

Dept. of Justice: provide effective criminal prosecutions and increase penalties for tax return identity thefts (see H.R. 1110), H1368 [26FE]

Dept. of Labor: provide for a best interest standard for advice fiduciaries relative to retirement investment advice (see H.R. 3922), H7741 [4NO]

Dept. of the Interior: restore mandatory funding status of the Payments in Lieu of Taxes program (see S. 517), S983 [12FE] (see S. 1925), S6296 [4AU] (see S. 2164), S7219 [7OC] (see H.R. 3257), H5588 [28JY]

Dept. of the Treasury: develop guidance and procedures for recovery of refunds relative to tax return preparer fraud (see H.R. 1913), H2354 [21AP]

——— impose certain requirements relative to transmittals of country-by-country reports for purposes of Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting Action Plan (see H.R. 4297), H10710 [18DE]

——— mail paper forms to any individual who filed a paper return for the preceding taxable year (see H.R. 3673), H6787 [1OC]

——— make available an Internet platform for Form 1099 filings (see H.R. 3701), H6892 [7OC]

——— prohibit a bailout of a State, city, or municipality and designate economic freedom zones (see S. 790), S1629 [18MR]

——— provide a receipt to each taxpayer who files a Federal income tax return showing how tax dollars are spent and Federal debt and borrowing per U.S. resident (see H.R. 3855), H7332 [28OC]

——— provide for the purchase of paper U.S. savings bonds with tax refunds (see H.R. 1652), H2107 [26MR]

——— regulate tax return preparers (see S. 137), S100 [8JA] (see H.R. 1609), H2032 [25MR]

——— study feasibility of providing certain taxpayers with an optional pre-prepared tax return (see S. 940), S2220 [15AP]

Dept. of Transportation: eliminate diversion of gas tax revenues meant for the Highway Trust Fund to projects not focused on roads and highways (see H.R. 1461), H1801 [19MR]

Disabled: allow a tax credit for the purchase of hearing aids (see S. 315), S653 [29JA] (see H.R. 1882), H2307 [16AP]

——— provide credit to individuals for legal expenses paid relative to establishing guardianship of a disabled individual (see H.R. 1747), H2152 [13AP]

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 H.R. 2230), H2792 [1MY]

——— provide a credit for hurricane and tornado mitigation expenditures (see H.R. 2746), H4342 [12JN]

——— provide a tax credit for owning certain disaster resilient property (see H.R. 3397), H5767 [29JY]

——— provide tax relief for certain major disasters and make certain tax relief provisions permanent (see S. 1795), S5170 [16JY] (see H.R. 3110), H5291 [16JY]

——— provide tax relief relative to Hurricane Isaac disaster area (see S. 76), S58 [7JA]

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 (see S. 1566), S4103 [11JN] (see H.R. 2739), H4241 [11JN]

District of Columbia: tax bona fide residents in the same manner as residents of U.S. possessions (see H.R. 1813), H2268 [15AP]

Domestic policy: increase certain fuel taxes, strengthen the earned income tax and child tax credits, and make permanent certain tax provisions under the American Recovery and Reinvestment (see S. 1994), S6381 [5AU]

——— reduce carbon pollution, invest in infrastructure, and cut taxes for working Americans (see H.R. 3104), H5290 [16JY]

Drugs: allow a credit against tax for clinical testing expenses for qualified infectious disease drugs and rapid diagnostic tests to address the rising public health challenge of antibiotic resistance (see H.R. 3539), H6136 [17SE]

——— allow deductions and credits relative to expenditures in connection with marijuana sales conducted in compliance with State law (see S. 987), S2244 [16AP] (see H.R. 1855), H2306 [16AP]

——— provide for the taxation of marijuana (see H.R. 1014), H1084 [20FE]

Ecology and environment: extend expensing of environmental remediation costs (see H.R. 2002), H2463 [23AP]

——— extend financing of the Superfund program by reinstating certain excise taxes (see S. 2400), S8636 [14DE] (see H.R. 2783), H4382 [15JN]

——— impose a retail tax on carryout bags (see H.R. 3977), H8151 [5NO]

——— provide for the issuance of exempt facility bonds for qualified carbon dioxide capture facilities (see S. 2305), S8159 [19NO]

——— 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. 972), H1067 [13FE]

Economy: cap noninterest Federal spending as a percentage of potential gross domestic product (GDP) to right-size government, grow the economy, and balance the budget (see H.R. 2471), H3505 [20MY]

——— express that any reform or repeal of the last-in, first-out method of accounting for inventories (LIFO) would cause irreparable and unnecessary damage to U.S. businesses (see H. Con. Res. 69), H5769 [29JY]

——— impose a minimum effective tax rate for high-income taxpayers (see S. 161), S201 [13JA] (see H.R. 362), H404 [14JA]

——— increase competitiveness of American manufacturing by reducing regulatory and other burdens, encouraging greater innovation and investment, and developing a stronger workforce (see H.R. 3682), H6792 [2OC]

——— jump-start economic recovery through formation and growth of new businesses (see S. 181), S238 [16JA] (see H.R. 962), H1066 [13FE]

——— provide debt and tax transparency (see S. 745), S1528 [16MR]

——— provide for greenhouse gas emission fees, reduce corporate income tax, provide tax credits to workers, and deliver additional benefits to the retired and disabled (see S. 1548), S4021 [10JN]

——— provide predictability and certainty in the tax law, create jobs, and encourage investment (see S. 1624), S4298 [18JN]

——— provide tax relief for workers and businesses, rebuild and modernize infrastructure, and provide pathways back to work for those looking for jobs (see H.R. 3555), H6136 [17SE]

Education: allow a credit against tax for qualified elementary and secondary education tuition (see S. 809), S1660 [19MR] (see H.R. 1511), H1803 [19MR]

——— allow a credit for providing programs to kindergarten, elementary, and secondary students that promote economic and financial literacy (see H.R. 1801), H2268 [15AP]

——— allow a State to opt out of K-12 educational grant programs and the requirements of those programs and provide a tax credit to taxpayers in such a State (see H.R. 121), H40 [6JA]

——— allow qualified scholarship funding corporations to access tax-exempt financing for alternative private student loans (see H.R. 3822), H7174 [23OC]

——— allow use of certain education savings plan distributions for student loan payments without penalty (see H.R. 3170), H5402 [22JY]

——— encourage use of 529 plans and Coverdell education savings accounts (see S. 306), S653 [29JA] (see H.R. 553, 554), H638 [27JA]

——— expand access to Coverdell education savings accounts (see H.R. 701), H810 [4FE]

——— expand Coverdell education savings accounts to allow home schooling expenses, adjust contributions for inflation, and make expansion of such accounts permanent (see S. 101), S59 [7JA]

——— expand interest deduction on education loans, extend and expand deduction for qualified tuition and related expenses, and eliminate contribution limit on Coverdell education savings accounts (see S. 1973), S6380 [5AU]

——— extend above-the-line deduction for qualified tuition and related expenses (see H.R. 2165), H2768 [30AP]

——— extend the exclusion for employer-provided educational assistance to employer payments of qualified education loans (see H.R. 3861), H7346 [29OC]

——— improve and expand Coverdell education savings accounts (see S. 195), S283 [20JA]

——— improve and make permanent the above-the-line deduction for certain elementary and secondary school teacher expenses (see H.R. 2940), H4771 [25JN]

——— improve certain education savings plans (see S. 335), S697 [2FE] (see H.R. 529), H581 [26JA]

——— improve certain education savings plans (H.R. 529), consideration (see H. Res. 121), H1112 [24FE]

——— increase amount allowed as a deduction for interest on education loans paid by married couples (see H.R. 3623), H6306 [28SE]

——— increase the annual contribution limit for Coverdell education savings accounts and include athletic equipment in qualified elementary and secondary education expenses (see S. 243), S420 [22JA]

——— increase the deduction allowed for student loan interest (see H.R. 509), H532 [22JA]

——— provide deduction for itemizers and nonitemizers for home schooling expenses (see S. 100), S59 [7JA]

——— provide incentives for education in the areas of science, technology, engineering, and math (see H.R. 3570), H6178 [18SE]

——— provide loan forgiveness to science, technology, engineering, and math (STEM) teachers, tax credits for STEM school supplies and incentivize STEM hiring practices (see H.R. 2082), H2652 [29AP]

——— provide tax credit to teachers in rural or high unemployment areas or who achieve National Board for Professional Teaching Standards certification (see S. 138), S100 [8JA] (see S. 1954), S6380 [5AU]

——— require student Social Security numbers and employer identification numbers for education tax credits (see S. 75), S58 [7JA]

——— require students to be lawfully present and to provide their Social Security number and the educational institution employer identification number for purposes of the education tax credit (see H.R. 2973), H4955 [8JY]

Electric power: provide an investment tax credit for waste heat to power technology (see S. 913), S2172 [14AP]

——— provide for an investment credit relative to the production of electricity from offshore wind (see S. 1736), S4953 [9JY] (see H.R. 4088), H8410 [19NO]

——— repeal the credit for electricity produced from certain renewable resources (see S. 2158), S7219 [7OC]

——— revise definition of municipal solid waste for purposes of the renewable electricity production credit (see S. 1246), S2730 [7MY]

Electronic commerce: make permanent the moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce (see S. 431), S900 [10FE] (see H.R. 235), H187 [9JA]

——— promote neutrality, simplicity, and fairness in the taxation of digital goods and services (see S. 851), S1781 [24MR] (see H.R. 1643), H2107 [26MR]

Employment: allow employers a credit for wages paid to employees who participate in qualified apprenticeship programs (see S. 574), S1118 [25FE] (see H.R. 1781), H2209 [14AP] (see H.R. 3088), H5290 [16JY] (see H.R. 3435), H5782 [31JY] (see H.R. 3993), H8152 [5NO]

——— allow employers an income tax credit as an incentive to partner with community colleges or other educational institutions to improve workforce development and job training for students (see H.R. 3362), H5766 [29JY]

——— clarify that wages paid to unauthorized aliens are not deductible (see H.R. 841), H916 [10FE]

——— deny the refundable portion of the child tax credit to those not authorized to work in the U.S. and terminate use of certifying acceptance agents to facilitate the taxpayer ID number application process (see H.R. 192), H103 [7JA]

——— establish a Federal tax credit approximation matching program for State new jobs training tax credits (see S. 2124), S7102 [1OC]

——— establish a tax credit for on-site apprenticeship programs (see S. 959), S2220 [15AP] (see S. 2020), S6533 [9SE]

——— exclude from income amounts received from certain unlawful discrimination claims and allow income averaging for backpay and frontpay awards from such claims (see S. 2059), S6809 [17SE] (see H.R. 3550), H6136 [17SE]

——— extend the work opportunity tax credit and allow small employers a credit for hiring individuals receiving unemployment compensation (see H.R. 4178), H9011 [3DE]

——— incentivize establishment and provide States with temporary financing of short-time compensation programs (see S. 1902), S6186 [30JY]

——— limit authority of States to tax certain income of employees for employment duties performed in other States (see S. 386), S832 [5FE] (see H.R. 2315), H3211 [14MY]

——— make permanent the work opportunity tax credit (see H.R. 2754), H4343 [12JN]

——— make permanent the work opportunity tax credit and allow the transfer of such credit in the case of contracted veterans (see H.R. 145), H41 [6JA]

——— promote public and private partnerships to increase training programs, tax incentives, and industry and State apprenticeships (see H. Res. 286), H3641 [1JN]

——— provide a credit for job training expenses of employers (see H.R. 2431), H3387 [19MY]

——— provide a credit to small employers for certain newly hired employees (see H.R. 3198), H5466 [23JY]

——— provide a tax credit for expenses for household and elder care services necessary for gainful employment (see H.R. 259), H188 [9JA]

——— 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. 1486), S3456 [2JN] (see H.R. 2619), H3757 [2JN]

——— provide for identification of corporate tax haven countries and increase penalties for tax evasion practices in haven countries that ship U.S. jobs overseas (see H.R. 3812), H7138 [22OC]

——— provide incentives for businesses to bring jobs back and business activity back to the U.S. (see S. 1737), S4953 [9JY]

——— provide standards for determining employment status (see H.R. 2483), H3506 [20MY]

——— reduce rate of payroll and self-employment taxes (see H.R. 3267), H5589 [28JY]

Families and domestic relations: allow an annual elective surcharge in lieu of estate tax (see H.R. 3508), H5980 [15SE]

——— create a credit for foster families (see S. 664), S1303 [4MR]

——— disallow the refundable portion of the child credit to taxpayers using individual taxpayer identification numbers issued by the IRS (see H.R. 713), H810 [4FE]

——— eliminate lower threshold for refundable portion of child tax credit and adjust credit for inflation (see H.R. 1286), H1611 [4MR]

——— eliminate marriage penalty in, and reduce eligibility limitation on the tax credit for health insurance premiums (see H.R. 2306), H2957 [13MY]

——— enhance the child and dependent care tax credit (see S. 820), S1660 [19MR]

——— enhance the dependent care credit to make child care more affordable (see S. 661), S1303 [4MR] (see H.R. 1780), H2209 [14AP]

——— establish a deduction for married couples who are both employed and have young children (see S. 660), S1303 [4MR]

——— increase and improve credit for dependent care expenses and provide a credit for education of employees of child care centers (see H.R. 1492), H1802 [19MR]

——— increase deduction for host families of foreign exchange and other students (see H.R. 4296), H10710 [18DE]

——— make improvements in the earned income tax credit (see H.R. 902), H981 [11FE]

——— prevent adverse treatment of any person on the basis of views held with respect to marriage (see S. 1598), S4250 [17JN] (see H.R. 2802), H4490 [17JN]

——— prevent adverse treatment of any person on the basis of views held with respect to marriage (H.R. 2802), call for committee and floor consideration (see H. Res. 399), H5769 [29JY]

——— provide a credit to employers who provide paid family and medical leave (see S. 2354), S8378 [3DE]

——— provide an increasingly larger earned income credit for families with more than a certain number of children (see H.R. 1757), H2152 [13AP]

——— provide for a refundable adoption tax credit (see S. 950), S2220 [15AP] (see H.R. 2434), H3387 [19MY]

——— provide for dependent care savings accounts (see S. 74), S58 [7JA]

——— reform estate and gift taxes (see H.R. 1544), H1848 [23MR]

——— reinstate estate and generation-skipping taxes, reduce estate value exemption level, include a billionaire’s surtax, tax dynasty trusts, and protect farmland and conservation easements (see S. 1677), S4648 [25JN] (see H.R. 2907), H4769 [25JN]

——— repeal estate and generation-skipping taxes (see S. 860), S1891 [25MR] (see H.R. 1105), H1368 [26FE]

——— repeal estate and generation-skipping taxes (H.R. 1105), consideration (see H. Res. 200), H2208 [14AP]

——— repeal estate and gift taxes (see H.R. 173), H42 [6JA] (see H.R. 186), H103 [7JA]

——— repeal estate tax and retain stepped-up basis at death (see H.R. 725), H811 [4FE]

——— repeal phasedown of the credit percentage for the dependent care credit (see H.R. 2184), H2769 [30AP]

——— strengthen the earned income tax credit and expand eligibility for childless individuals and youth formerly in foster care (see S. 2327), S8160 [19NO]

——— strengthen the earned income tax credit and make permanent certain tax provisions under the American Recovery and Reinvestment Act (see S. 1012), S2272 [20AP]

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. 1109), S2472 [28AP] (see H.R. 2648), H3912 [4JN]

——— include language in certain educational and advertising materials indicating that such materials are produced and disseminated at taxpayer expense (see S. 281), S589 [28JA] (see H.R. 310), H357 [13JA]

——— include language in certain health-care-related educational and advertising materials indicating such materials are produced and disseminated at taxpayer expense (see H.R. 537), H582 [26JA]

——— prohibit awarding of contracts to inverted domestic corporations (see S. 975), S2244 [16AP] (see H.R. 1809), H2268 [15AP]

——— reduce waste and implement cost savings and revenue enhancement (see S. 1888), S6136 [29JY] (see H.R. 3300), H5763 [29JY]

Federal aid programs: inflation adjust the limitation on dependent care assistance programs and flexible spending arrangements (see H.R. 2891), H4768 [25JN]

Federal employees: make persons having seriously delinquent tax debts ineligible for Federal employment (see S. 303), S653 [29JA] (see H.R. 1563), H1898 [24MR]

——— provide an exemption from tax on early distributions for certain Federal law enforcement officers, firefighters, and air traffic controllers who retire before age 55 (see S. 969), S2244 [16AP]

Federal-State relations: extend deduction of State and local general sales taxes (see H.R. 2163), H2768 [30AP]

——— make permanent the deduction of State and local general sales taxes (see S. 126), S100 [8JA] (see H.R. 622), H666 [30JA]

——— make permanent the deduction of State and local general sales taxes (H.R. 622), consideration (see H. Res. 200), H2208 [14AP]

FERC: provide reports on electric capacity resources of transmission organizations and the amendment of certain tariffs to address procurement of electric capacity resources (see S. 1222), S2688 [6MY]

Financial institutions: clarify treatment of banks organized as limited liability companies (see H.R. 3287), H5762 [29JY]

——— permanently modify limitations on deduction of interest by financial institutions which hold tax-exempt bonds (see H.R. 2229), H2792 [1MY]

Fire prevention: treat automatic fire sprinkler system retrofits under certain deduction guidelines and as 15-year property for purposes of depreciation (see S. 2068), S6894 [22SE] (see H.R. 3591), H6188 [22SE]

Firearms: allow a tax credit for surrendering to authorities certain assault weapons (see H.R. 1745), H2152 [13AP]

——— provide that silencers would be treated the same as long guns relative to registration and transfer laws (see S. 2236), S7771 [4NO] (see H.R. 3799), H7137 [22OC]

——— reduce gun violence, increase mental health counseling, and enhance tracking of lost and stolen firearms (see H.R. 3830), H7188 [26OC]

Flexible spending accounts: repeal dollar limitation on contributions (see H.R. 2207), H2791 [1MY]

Food: decrease incidence of food waste (see H.R. 4184), H9025 [7DE]

——— extend the enhanced deduction for charitable contributions of food inventory (see H.R. 2161), H2768 [30AP]

——— permanently extend and expand deduction for charitable contributions of food inventory (see S. 930), S2172 [14AP] (see H.R. 644), H702 [2FE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), consideration (see H. Res. 101), H915 [10FE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), consideration of conference report (see H. Res. 560), H9269 [10DE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), consideration of Senate amendments (see H. Res. 305), H4134 [10JN]

——— provide tax incentives for the donation of wild game meat (see H.R. 461), H480 [21JA]

Foreign Account Tax Compliance Act: repeal certain provisions relative to reporting on foreign assets and investments (see S. 663), S1303 [4MR]

FRS: regulate tax return preparers and refund anticipation payment arrangements (see S. 935), S2173 [14AP] (see H.R. 1778), H2209 [14AP]

Fuels: reduce Federal tax on fuels by the amount of any increase in State fuel tax rates (see H.R. 118), H40 [6JA]

Gambling: exempt sports betting from the tax on authorized wagers (see H.R. 1108), H1368 [26FE]

——— repeal occupational tax on gambling on wagers authorized under State law (see H.R. 2854), H4591 [23JN]

Government: restore the 10-year statute of limitations applicable to collection of debt by administrative offset (see H.R. 112), H39 [6JA]

Government regulations: ensure that tax return preparers demonstrate minimum standards of competency (see H.R. 4141), H8859 [1DE]

——— reduce improper claims of refundable credits by ensuring consistency of requirements for self and paid tax return preparers (see H.R. 3430), H5769 [29JY]

Health: allow refunds of Federal motor fuel excise taxes on fuels used in mobile mammography vehicles (see S. 91), S58 [7JA] (see H.R. 4112), H8411 [19NO]

——— allow tax free distribution from health savings accounts for fitness facility membership and classes (see H.R. 3404), H5767 [29JY]

——— establish tax credits and improve the health insurance market to expand access if tax-credit subsidies for coverage are lost under King v. Burwell (see H.R. 2650), H3913 [4JN]

——— exempt certain emergency medical devices from the excise tax on medical devices (see H.R. 518), H532 [22JA]

——— extend credit for health insurance costs of certain Pension Benefit Guaranty Corp., pension recipients (see H.R. 1143), H1370 [26FE]

——— 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. 1687), H2109 [26MR]

——— improve health savings accounts (see H.R. 3006), H5029 [9JY]

——— increase the allowable age of dependents that can have medical expenses paid from their families’ health savings accounts (see H.R. 3184), H5465 [23JY]

——— modify rules relative to health savings accounts (see H.R. 1169), H1499 [27FE] (see H.R. 1196), H1524 [2MR]

——— national policy to provide health care and reform insurance procedures (see H.R. 2653), H3913 [4JN]

——— provide an additional religious exemption from the individual health coverage mandate (see S. 352), S736 [3FE] (see H.R. 631), H667 [30JA] (see H.R. 2061), H2497 [28AP]

——— provide for incentives to encourage health insurance coverage (see H.R. 2300), H2957 [13MY]

——— reform provision of insurance coverage by promoting health savings accounts, State-based alternatives, and price transparency if tax-credit subsidies for coverage are lost under King v. Burwell (see S. 1531), S3925 [9JN] (see H.R. 2756), H4343 [12JN]

——— repeal excise tax on medical devices (see S. 149), S200 (see S. 157), S201 [13JA] (see S. 844), S1780 [24MR] (see H.R. 160), H41 [6JA] (see H.R. 1533), H1847 [23MR]

——— repeal excise tax on medical devices (H.R. 160), consideration (see H. Res. 319), H4430 [16JN]

——— repeal increase in income threshold used to determine medical care deduction (see H.R. 3590), H6188 [22SE]

——— treat amounts paid for private umbilical cord or placental blood or tissue banking services as medical care expenses (see H.R. 3982), H8151 [5NO]

——— treat certain amounts paid for physical activity, fitness, and exercise as amounts paid for medical care (see S. 2218), S7655 [29OC] (see H.R. 1218), H1565 [3MR]

Health Care and Education Reconciliation Act: repeal (see S. 336, 339), S697 [2FE] (see H.R. 132), H40 [6JA]

——— repeal health-care related provisions (see H.R. 138), H40 [6JA] (see H.R. 370), H405 [14JA] (see H.R. 596), H661 [28JA] (see H.R. 2300), H2957 [13MY] (see H.R. 2653), H3913 [4JN] (see H.R. 2829), H4541 [18JN]

——— repeal health-care related provisions (H.R. 596), consideration (see H. Res. 70), H702 [2FE]

Health care professionals: clarify treatment of locum tenens physicians as independent contractors to help alleviate physician shortages in underserved areas (see S. 2371), S8494 [8DE]

——— increase access for the uninsured to high quality physician care by providing incentives for doctors to provide uncompensated care (see S. 1521), S3776 [4JN]

——— provide exclusion for assistance provided to certain veterinary student loan repayment or forgiveness program participants (see S. 440), S900 [10FE] (see H.R. 3095), H5290 [16JY]

Heartland, Habitat, Harvest, and Horticulture Act: make permanent certain tax provisions relative to timber (see S. 2178), S7272 [8OC] (see H.R. 3161), H5402 [22JY]

Heath: extend the health coverage tax credit (see S. 505), S983 [12FE]

Highway Trust Fund: phaseout Mass Transit Account (see H.R. 1551), H1848 [23MR]

——— provide for sustainable funding (see H.R. 1846), H2306 [16AP]

Historic buildings and sites: improve the Historic Rehabilitation Tax Credit (see H.R. 3846), H7331 [28OC]

——— provide a refundable credit for the installation of sprinklers and elevators in historic structures (see S. 932), S2172 [14AP]

Housing: establish a secondary reserve fund for a housing enterprise under conservatorship to protect taxpayers against loss in the event of a housing downturn (see H.R. 1673), H2108 [26MR]

——— extend exclusion from gross income of discharges of qualified principal residence indebtedness (see H.R. 1002), H1069 [13FE]

——— make permanent and expand the temporary minimum credit rate for the low-income housing tax credit program (see S. 1193), S2650 [5MY] (see H.R. 1142), H1370 [26FE]

——— make permanent the exclusion from gross income of discharges of qualified principal residence indebtedness (see H.R. 2166), H2768 [30AP]

——— provide a tax credit for replacement costs associated with certain imported corrosive drywall and allow use of Community Development Block Grant Program amounts for repairs to housing constructed with such drywall (see H.R. 3545), H6136 [17SE]

——— provide incentives for employer-provided employee housing assistance (see H.R. 480), H530 [22JA]

——— qualify homeless youth and veterans who are full-time students for low-income housing tax credit (see S. 1412), S3237 [21MY]

——— replace the mortgage interest deduction with a nonrefundable credit for indebtedness secured by a residence and invest revenue in low-income housing programs (see H.R. 1662), H2108 [26MR]

Immigration: impose a fine on international remittance transfers if the sender is unable to verify legal status in the U.S. (see S. 79), S58 [7JA]

——— limit the earned income tax credit to citizens and lawful permanent residents and require a valid Social Security number to claim the refundable portion of the child tax credit (see H.R. 2956), H4861 [7JY]

——— prevent claims of the earned income tax credit and child tax credit by individuals receiving Social Security numbers and work authorizations pursuant to certain deferred action programs (see H.R. 1332), H1613 [4MR]

——— prevent claims of the earned income tax credit by aliens in an unlawful immigration status (see H.R. 3123), H5329 [21JY]

——— prevent claims of the earned income tax credit by individuals receiving Social Security numbers and work authorizations pursuant to certain deferred action programs (see S. 686), S1383 [10MR] (see H.R. 1182), H1499 [27FE] (see H.R. 1223), H1566 [3MR] (see H.R. 1249), H1609 (see H.R. 1298), H1612 (see H.R. 1328), H1613 [4MR] (see H.R. 1657), H2108 [26MR] (see H.R. 2389), H3252 [15MY]

Individual retirement accounts: expand tax-free distributions for charitable purposes (see S. 1159), S2568 [30AP] (see H.R. 2157), H2768 [30AP]

——— increase amount that can be withdrawn without penalty as first-time homebuyer distributions (see H.R. 4114), H8411 [19NO]

——— make permanent the rule allowing certain tax-free distributions for charitable purposes (see H.R. 637), H702 [2FE]

Information Sharing and Analysis Organizations: provide refundable credit for associated costs (see S. 1023), S2300 [21AP]

Information technology: establish a program to populate downloadable tax forms with taxpayer return information (see H.R. 1750), H2152 [13AP]

Infrastructure Financing Authority: establish (see S. 1589), S4202 [16JN]

Insurance: adjust the phaseout of the health insurance tax credit for geographic variations in the cost-of-living (see H.R. 1341), H1623 [6MR]

——— allow a deduction for health insurance premiums for anyone who purchases independent coverage for an individual or family (see H.R. 2812), H4491 [17JN]

——— clarify definition of nonadmitted insurer (see S. 1561), S4103 [11JN]

——— clarify special rules for accident and health plans of certain governmental entities (see S. 910), S2172 [14AP] (see S. 1667), S4602 [24JN]

——— determine eligibility for health insurance subsidies without regard to amounts included in income by reason of conversion to a Roth individual retirement account (see H.R. 4217), H9269 [10DE]

——— exclude from the definition of health insurance coverage certain medical stop-loss insurance obtained by certain plan sponsors of group health plans (see S. 775), S1628 [18MR] (see H.R. 1423), H1767 [18MR]

——— extend and modify the credit for health insurance costs of certain eligible individuals (see S. 1005), S2245 [16AP]

——— increase alternative tax liability limitation for certain small insurance companies (see S. 905), S2172 [14AP] (see H.R. 1788), H2209 [14AP]

——— increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee (see H.R. 2771), H4381 [15JN]

——— require disclosure of the portion of health insurance premiums attributable to the health insurance tax (see S. 2432), S8883 [18DE]

——— restrict the insurance business exception to passive foreign investment company rules (see S. 1687), S4648 [25JN]

Internal Revenue Code: extend certain expiring provisions (see S. 1946), S6379 [5AU] (see H.R. 1808), H2268 [15AP]

——— provide taxpayers a flat tax alternative to the current income tax system (see H.R. 1040), H1113 [24FE]

——— repeal and replace with a flat tax (see S. 929), S2172 [14AP] (see H.R. 1824), H2269 [15AP]

——— terminate (see H.R. 27), H36 [6JA]

International corporations: extend look-through treatment of payments between related controlled foreign corporations (see H.R. 1430), H1768 [18MR]

Investments: allow rollovers from other retirement plans into health savings accounts (see H.R. 1494), H1802 [19MR]

——— allow rollovers from other retirement plans into simple retirement accounts (see H.R. 3050), H5171 [14JY]

——— allow transfer of required minimum distributions from a retirement plan to a health savings account (see H.R. 975), H1067 [13FE]

——— clarify valuation rule applicable to early termination of certain charitable remainder unitrusts (see H.R. 4192), H9079 [8DE]

——— encourage retirement savings by modifying requirements of employer-established individual retirement accounts (see H.R. 4067), H8360 [18NO]

——— expand and make permanent rules relative to investment by nonresident aliens in domestic mutual funds (see H.R. 2115), H2653 [29AP]

——— expand personal and retirement savings by allowing employees not covered by qualified retirement plans to save for retirement through automatic individual retirement accounts (see S. 245), S420 [22JA] (see H.R. 506), H531 [22JA]

——— facilitate program-related investments by private foundations (see S. 2313), S8160 [19NO]

——— impose a tax on certain trading transactions to invest in families and communities, improve infrastructure and the environment, strengthen financial security, expand opportunity and reduce market volatility (see H.R. 1464), H1801 [19MR]

——— impose a tax on certain trading transactions to invest in families and communities, improve infrastructure and the environment, strengthen financial security, expand opportunity, and reduce market volatility (see S. 1371), S3059 [19MY]

——— modify certain rules applicable to qualified small issue manufacturing bonds (see H.R. 2890), H4768 [25JN]

——— modify rate for excise tax on investment income of private foundations (see H.R. 640), H702 [2FE]

——— modify rules relative to loans made from a qualified employer retirement plan (see S. 324), S673 [30JA]

——— permanently extend the tax treatment for certain Build America Bonds (see S. 1515), S3776 [4JN] (see H.R. 2676), H3914 [4JN]

——— promote savings through a credit for low- and middle-income taxpayers who deposit tax refunds into designated savings options (see H.R. 4236), H9270 [10DE]

——— provide families with more discretion in the use of, and contributions to, flexible spending accounts for healthcare services (see H.R. 1185), H1499 [27FE]

——— provide for proper tax treatment of personal service income earned in pass-thru entities (see S. 1686), S4648 [25JN] (see H.R. 2889), H4768 [25JN]

——— provide for tax preferred savings accounts for dependent youth (see H.R. 1377), H1661 [16MR]

IRS: allow withholding of Social Security numbers on Form 990 from public disclosure (see H.R. 4064), H8360 [18NO]

——— clarify that all Internal Revenue Code provisions shall apply to legally married same-sex couples in the same manner as other married couples (see S. 1740), S4953 [9JY] (see H.R. 3105), H5290 [16JY]

——— clarify use of credentials by enrolled agents (see S. 422), S899 [10FE] (see S. 914), S2172 [14AP] (see H.R. 828), H915 [10FE]

——— enhance taxpayer rights through enhanced accountability, privacy protections, rights to appeal, tax system reform, and improved disclosure policies (see S. 1578), S4202 [16JN]

——— ensure that employees are familiar with and act in accord with certain taxpayer rights (see S. 943, 951), S2220 [15AP] (see H.R. 1058), H1162 [25FE]

——— establish an expedited process for removal of senior executives based on performance or misconduct (see S. 2345), S8306 [2DE]

——— exempt from certain labor-management relations requirements (see S. 2245, 2246), S7814 [5NO] (see H.R. 4083), H8410 [19NO]

——— extend authority to require truncated Social Security numbers on Form W-2 wage and tax statements (see H.R. 3568), H6178 [18SE]

——— implement security measures in the electronic tax return filing process to prevent tax refund fraud from being perpetrated with electronic identity theft (see S. 845), S1780 [24MR] (see H.R. 1595), H1900 [24MR]

——— improve transparency and efficiency relative to audits and communications with taxpayers (see S. 186), S238 [16JA]

——— increase tax rates for millionaires and billionaires (see H.R. 389), H405 [14JA]

——— 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. 3318), H5764 [29JY]

——— issue prospective guidance clarifying employment status of individuals for employment taxes and prevent retroactive assessments relative to such clarifications (see S. 2252), S7814 [5NO]

——— permit the release of information relative to the status of certain investigations (see H.R. 1026), H1113 [24FE]

——— prevent discriminatory misconduct against taxpayers by IRS officers and employees (see H.R. 1144), H1370 [26FE]

——— prohibit asking taxpayers questions relative to religious, political, or social beliefs (see H.R. 1059), H1163 [25FE]

——— prohibit designation of individuals who are not employees of the IRS to examine certain books and witnesses (see H.R. 3167), H5402 [22JY]

——— prohibit discretionary bonuses for employees who have engaged in misconduct or who have delinquent tax liability (see S. 2215), S7594 [28OC]

——— prohibit from assigning tax statuses to organizations based on their political beliefs and activities (see S. 274), S589 [28JA] (see H.R. 1798), H2268 [15AP]

——— prohibit hiring of additional employees to implement, administer, or enforce health insurance reform (see H.R. 683), H755 [3FE]

——— prohibit hiring of additional employees until it is certified that no IRS employee has a seriously delinquent tax debt (see H.R. 1206), H1525 [2MR]

——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (see S. 283), S589 [28JA] (see H.R. 599), H661 [28JA]

——— prohibit officers and employees from using personal e-mail accounts to conduct official business (see H.R. 1152), H1498 [27FE]

——— prohibit performance awards for employees who owe back taxes (see H.R. 1817), H2268 [15AP]

——— prohibit rehiring of any employees involuntarily separated from service for misconduct (see H.R. 3724), H6935 [8OC]

——— prohibit the intentional discrimination of a person or organization by an IRS employee (see S. 273), S589 [28JA]

——— prohibit use of funds to target citizens for exercising any right guaranteed under the First Amendment of the Constitution (see S. 965), S2221 [15AP]

——— provide a safe harbor for de minimis errors on information returns and payee statements (see H.R. 3856), H7332 [28OC]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (see H.R. 1314), H1612 [4MR]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), consideration of Senate amendment (see H. Res. 305), H4134 [10JN] (see H. Res. 495), H7253 [27OC]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), extend vote reconsideration deadline (see H. Res. 315), H4381 [15JN]

——— provide printed copies of Publication 17, ‘‘Your Federal Income Tax (For Individuals),’’ to all taxpayers free of charge (see S. Res. 112), S1891 [25MR]

——— provide taxpayer protection and assistance by establishing a statement of taxpayer rights and tax return preparation programs and improving IRS procedures (see S. 2333), S8191 [30NO] (see H.R. 4128), H8644 [30NO]

——— reform partnership audits rules (see H.R. 2821), H4541 [18JN]

——— require that individual taxpayer identification number applicants submit their application in person at taxpayer assistance centers (see S. 1397), S3183 [20MY] (see H.R. 2478), H3506 [20MY]

——— strengthen protections from levy for taxpayers in economic hardship (see H.R. 1979), H2417 [22AP]

——— terminate employment of employees who take certain official actions for political purposes (see S. 941), S2220 [15AP] (see H.R. 709), H810 [4FE]

Local government: broaden special rules for certain governmental health reimbursement arrangements to include plans established by political subdivisions (see H.R. 869), H980 [11FE]

——— provide for offsetting certain past-due local tax debts against income tax overpayments (see H.R. 780), H854 [5FE]

Medicaid: require approval of waivers relative to State provider taxes that exempt certain retirement communities (see S. 459), S926 [11FE] (see H.R. 536), H582 [26JA]

——— transition the thresholds applied for determining acceptable provider taxes (see H.R. 1400), H1721 [17MR]

Members of Congress: repeal limitation on allowance of a deduction to Members of Congress for ordinary and necessary business expenses (see H.R. 2222), H2792 [1MY]

——— require disclosure of delinquent tax liability and require an ethics inquiry into, and the garnishment of the wages of, a Member with Federal tax liability (see H.R. 1564), H1898 [24MR]

Mining and mineral resources; repeal percentage depletion allowance for certain hardrock mines (see S. 2154), S7219 [7OC]

Mortgages: extend deduction for mortgage insurance premiums (see H.R. 2162), H2768 [30AP]

——— permanently extend the private mortgage insurance tax deduction (see S. 1644), S4544 [23JN]

——— prevent homeowners from being forced to pay taxes on forgiven mortgage loan debt (see S. 351), S736 [3FE] (see S. 608), S1201 [27FE]

Motor vehicles: extend and modify the credit for electric vehicle recharging property (see H.R. 1697), H2109 [26MR]

——— impose a mileage-based user fee for mobile mounted concrete boom pumps in lieu of the tax on taxable fuels (see H.R. 1256), H1609 [4MR]

——— modify substantiation rules for donation of vehicles of a certain value (see H.R. 3917), H7624 [3NO]

——— prevent increase of Federal excise tax on heavy-duty trucks (see H. Con. Res. 33), H2111 [26MR]

——— protect consumers from discriminatory State taxes on motor vehicle rentals (see S. 1164), S2568 [30AP] (see H.R. 1528), H1847 [23MR]

——— provide a business credit for the use of clean-fuel and fuel efficient vehicles by businesses within designated nonattainment areas under the Clean Air Act (see H.R. 740), H811 [4FE]

Native Americans: allow allocation of certain renewable energy tax credits to Indian tribes (see S. 1749), S5008 [13JY] (see H.R. 3043), H5117 [13JY]

——— encourage charitable contributions of real property for conservation purposes by Native corporations (see H.R. 338), H358 [13JA]

——— exclude from gross income payments under the Indian Health Service Loan Repayment Program and certain amounts received under the Indian Health Professions Scholarship Program (see S. 536), S1074 [24FE] (see H.R. 1842), H2305 [16AP]

——— permanently extend the depreciation rules for property used predominantly within an Indian reservation (see S. 947), S2220 [15AP]

——— permit Indian tribal governments to be shareholders in S corporations (see H.R. 2626), H3877 [3JN]

——— recognize Indian tribal governments for purposes of determining under the adoption credit whether a child has special needs (see S. 835), S1708 [23MR] (see H.R. 1542), H1848 [23MR]

Natural gas: allow a credit against income tax for facilities using a qualified methane conversion technology to provide transportation fuels and chemical (see H.R. 2142), H2767 [30AP]

Nonprofit organizations: make members of health care sharing ministries eligible to establish health savings accounts (see H.R. 1752), H2152 [13AP]

Office of the Special Inspector General for Monitoring the Affordable Care Act: establish (see S. 1368), S3059 [19MY] (see H.R. 2400), H3309 [18MY]

Olympic Games: exclude from gross income any prizes or awards received by Olympic medal winners (see H.R. 2628), H3877 [3JN]

Patient Protection and Affordable Care Act: allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (see S. 12), S11 [6JA] (see H.R. 22), H36 [6JA] (see H.J. Res. 61), H5466 [23JY]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), consideration of conference report (see H. Res. 546), H8970 [2DE]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), consideration of Senate amendments (see H. Res. 507), H7389 [2NO] (see H. Res. 512), H7622 [3NO]

——— delay provision of health insurance premium and cost-sharing subsidies until eligibility verification process for such subsidies is completed (see H.R. 2711), H4135 [10JN]

——— exclude alien agricultural seasonal workers when determining employer health insurance mandate (see H.R. 1387), H1720 [17MR]

——— exempt certain individuals covered under a terminated qualified plan funded through the Consumer Operated and Oriented Plan program from individual health insurance mandate (see H.R. 954), H1035 [12FE]

——— exempt certain small businesses from employer health insurance mandate and modify definition of full-time employee relative to mandate (see S. 432), S900 [10FE]

——— exempt emergency services volunteers from individual health insurance mandate (see S. 420), S899 [10FE] (see H.R. 33), H37 [6JA] (see H.R. 1191), H1524 [2MR] (see H.R. 2658), H3913 [4JN]

——— exempt Indian tribal governments and other tribal entities from employer health insurance mandate (see S. 1771), S5129 [15JY] (see H.R. 3080), H5236 [15JY]

——— exempt local schools, educational agencies, and institutions of higher education from employer health insurance mandate (see S. 470), S981 [12FE] (see H.R. 769), H853 [5FE]

——— exempt student workers from determination of higher education institutions’ employer health insurance mandate (see H.R. 210), H154 [8JA] (see H.R. 520), H532 [22JA]

——— express that health insurance mandate violates the clause of the Constitution requiring that bills for raising revenue originate in the House of Representatives (see H. Res. 392), H5769 [29JY]

——— impose restrictions on risk corridor program (see S. 359), S771 [4FE] (see H.R. 724), H811 [4FE]

——— modify definition of applicable large employer relative to employer health insurance mandate (see S. 1415), S3237 [21MY] (see H.R. 2881), H4650 [24JN]

——— modify definition of full-time employee relative to employer health insurance mandate (see S. 30), S11 [6JA] (see H.R. 30), H36 [6JA]

——— modify definition of full-time employee relative to employer health insurance mandate (H.R. 30), consideration (see H. Res. 19), H103 [7JA]

——— modify definition of small employer relative to employer health insurance mandate (see H.R. 1624), H2033 [25MR]

——— prevent foreign diplomats from being eligible to receive health insurance premium tax credits and cost-sharing reductions (see H.R. 1368), H1661 [16MR]

——— provide greater flexibility for waivers granted to States (see H.R. 3352), H5765 [29JY]

——— provide that the individual health insurance mandate not apply until the employer health insurance mandate is enforced without exceptions (see S. 347), S736 [3FE]

——— repeal (see S. 77), S58 [7JA] (see S. 336, 339), S697 [2FE] (see H.R. 132, 138), H40 [6JA] (see H.R. 370), H405 [14JA] (see H.R. 596), H661 [28JA] (see H.R. 2300), H2957 [13MY] (see H.R. 2653), H3913 [4JN] (see H.R. 2829), H4541 [18JN]

——— repeal amendments which disqualify expenses for over-the-counter drugs under health savings accounts and health flexible spending arrangements (see S. 709), S1438 [11MR] (see H.R. 1270), H1610 [4MR]

——— repeal amendments which disqualify expenses for over-the-counter drugs under health savings accounts and health flexible spending arrangements and impose contribution caps (see S. 836), S1708 [23MR] (see H.R. 1547), H1848 [23MR]

——— repeal excise tax on high cost employer-sponsored health coverage (see S. 2045), S6809 [17SE] (see H.R. 2050), H2496 [28AP]

——— repeal excise tax on high cost employer-sponsored health coverage and ensure resulting revenue loss is offset (see S. 2075), S6938 [24SE]

——— repeal Federal mandate to purchase insurance (see S. 203), S347 [21JA]

——— repeal (H.R. 596), consideration (see H. Res. 70), H702 [2FE]

——— repeal mandate that new employees of certain employers be automatically enrolled in the employer’s health benefits plan (see H.R. 3112), H5291 [16JY]

——— repeal the ‘‘Cadillac Tax’’ on certain high-cost health plans (see H.R. 879), H981 [11FE]

——— repeal the employer health insurance mandate (see S. 305), S653 [29JA] (see H.R. 248), H187 [9JA]

——— repeal the funding mechanism for the transitional reinsurance program in the individual market (see H.R. 1886), H2307 [16AP]

——— repeal the individual and employer health insurance mandates (see H.R. 519), H532 [22JA]

——— repeal the individual health insurance mandate (see S. 157), S201 [13JA] (see H.R. 117), H39 (see H.R. 143), H40 [6JA]

——— simplify treatment of seasonal positions relative to employer shared responsibility requirements (see S. 1809), S5210 [21JY] (see H.R. 863), H980 [11FE]

——— streamline the employer reporting process and strengthen eligibility verification process for premium assistance tax credit and cost-sharing subsidies (see S. 1996), S6381 [5AU]

——— streamline the employer reporting process and strengthen the eligibility verification process for health care premium tax credit and cost-sharing subsidy (see H.R. 2712), H4135 [10JN]

——— use of budget reconciliation to repeal (see H.R. 3762), H6980 [16OC]

——— use of budget reconciliation to repeal (H.R. 3762), consideration (see H. Res. 483), H7088 [21OC]

——— use of budget reconciliation to repeal (H.R. 3762), corrections in engrossment (see H. Res. 526), H8239 [16NO]

Pensions: allow Federal law enforcement officers, firefighters, and air traffic controllers to make penalty-free withdrawals from governmental plans after a certain age (see H.R. 2146), H2767 [30AP]

——— allow Federal law enforcement officers, firefighters, and air traffic controllers to make penalty-free withdrawals from governmental plans after a certain age (H.R. 2146), consideration of Senate amendment (see H. Res. 321), H4490 [17JN]

——— clarify tax treatment of church pension plans (see S. 2308), S8159 [19NO] (see H.R. 4085), H8410 [19NO]

——— ensure retirement investors receive advice in their best interests (see H.R. 4294), H10710 [18DE]

——— make participant votes binding on suspension of benefits under multiemployer plans in critical and declining status and count only votes that are returned (see S. 2147), S7219 [7OC] (see H.R. 4029), H8279 [17NO]

——— modify certain provisions relative to multiemployer pensions (see S. 1631), S4298 [18JN] (see H.R. 2844), H4546 [19JN]

——— modify certain safe harbor requirements to encourage small business to offer retirement plans and to allow individuals to save more (see S. 266), S541 [27JA] (see H.R. 557), H638 [27JA]

Petroleum: clarify that tar sands are crude oil subject to the Oil Spill Liability Trust Fund per-barrel excise tax (see S. 187), S238 [16JA] (see H.R. 214), H154 [8JA]

Pipelines: prevent certain discriminatory taxation of natural gas pipeline property (see S. 2117), S7102 [1OC] (see H.R. 3663), H6787 [1OC]

Political campaigns: permit churches and other houses of worship to engage in political campaigns (see H.R. 153), H41 [6JA]

——— reform system of public financing of Presidential elections (see H.R. 2143), H2767 [30AP]

——— reform system of public financing of Presidential elections, establish a system for financing congressional elections, and promote disclosure of Federal campaign disbursements (see H.R. 424), H478 [21JA]

——— reform the financing of congressional elections by broadening participation by small dollar donors (see H.R. 20), H477 [21JA]

——— terminate taxpayer financing of Presidential election campaigns and party conventions (see H.R. 412), H430 [20JA]

Poverty: facilitate nationwide availability of volunteer income tax assistance for low-income and underserved populations (see S. 996), S2245 [16AP]

——— strengthen and expand proven anti-poverty programs and initiatives (see H.R. 2721), H4135 [10JN]

Power resources: allow the volumetric excise tax credit for liquid fuel derived from natural gas through the Fischer-Tropsch process (see H.R. 3321), H5764 [29JY]

——— eliminate certain subsidies for fossil-fuel production (see S. 1041), S2351 [22AP] (see H.R. 1930), H2415 [22AP]

——— eliminate taxable income limit on percentage depletion for oil and natural gas produced from marginal properties (see S. 948), S2220 [15AP]

——— extend and modify certain Internal Revenue Code provisions relative to fuel cells and hydrogen (see H.R. 3571), H6178 [18SE]

——— extend and reform biodiesel tax incentives (see S. 2353), S8378 [3DE]

——— extend certain expiring energy tax incentives (see S. 2391), S8602 [10DE] (see H.R. 2517), H3559 [21MY]

——— extend tax credit for combined heat and power system property (see H.R. 3895, 3902), H7623 [3NO]

——— extend tax credit for qualified fuel cell property (see H.R. 3896, 3903), H7623 [3NO]

——— extend tax credit for qualified microturbine property (see H.R. 3897, 3904), H7623 [3NO]

——— extend tax credit for qualified small wind energy property (see H.R. 3898, 3905), H7623 [3NO]

——— extend tax credit for residential energy efficient property (see H.R. 3899, 3906), H7623 [3NO]

——— extend tax credit for solar energy property (see H.R. 3900, 3907), H7623 [3NO]

——— extend tax credit for thermal energy property (see H.R. 3901, 3908), H7623 [3NO]

——— extend the renewable energy credit for wind, geothermal, hydro, and marine power and eliminate certain tax credits for oil and gas drilling and production (see H.R. 3733), H6973 [9OC]

——— impose a tax on coal, oil, and natural gas (see H.R. 4283), H9690 [17DE]

——— impose tax on greenhouse gas emissions, reduce corporate tax rate to mitigate high energy costs, assist displaced coal industry workers, and protect consumers from transition to new energy sources (see H.R. 2202), H2791 [1MY]

——— increase excise tax on gasoline, diesel, and kerosene fuels (see H.R. 680), H755 [3FE]

——— modify and extend certain tax incentives relating to energy (see H.R. 4040), H8279 [17NO]

——— modify energy credit to provide greater incentives for combined heat and power (CHP) and waste heat to power (WHP) energy efficiency technologies (see S. 1516), S3776 [4JN] (see H.R. 2657), H3913 [4JN]

——— modify incentives for production of biodiesel (see H.R. 4181), H9011 [3DE]

——— oppose Federal efforts to establish a carbon tax on fuels for electricity and transportation (see S. Con. Res. 1), S59 [7JA] (see H. Con. Res. 89), H7346 [29OC]

——— promote domestic development and deployment of clean energy technologies (see H.R. 4162), H8970 [2DE]

——— provide for an energy equivalent of a gallon of diesel in the case of liquefied natural gas for purposes of the Inland Waterways Trust Fund financing rate (see S. 2378), S8546 [9DE] (see H.R. 3431), H5769 [29JY]

——— provide for equalization of the excise tax on liquefied natural gas and liquefied petroleum gas (see H.R. 898), H981 [11FE] (see H.R. 1665), H2108 [26MR]

——— provide for equalization of the excise tax on liquefied natural gas and per energy equivalent of diesel (see S. 344), S736 [3FE] (see S. 917), S2172 [14AP] (see H.R. 905), H982 [11FE]

——— repeal gas tax and establish a carbon tax on highway fuels (see H.R. 309), H357 [13JA]

Privacy: permit the Dept. of the Treasury and the SSA to disclose certain return information relative to identity theft (see S. 1323), S2849 [13MY] (see H.R. 2398), H3308 [18MY]

Public safety officers: exclude certain compensation received by public safety officers and their dependents from gross income (see S. 279), S589 [28JA] (see S. 322), S653 [29JA] (see S. 916), S2172 [14AP] (see H.R. 606), H661 [28JA]

——— extend and increase exclusion for benefits provided to volunteer firefighters and emergency medical responders (see S. 609), S1201 [27FE] (see H.R. 2752), H4343 [12JN]

——— provide recruitment and retention incentives for volunteer firefighters and emergency medical responders (see H.R. 1171), H1499 [27FE]

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 H.R. 499), H531 [22JA]

Puerto Rico: make residents eligible for the earned income tax credit and provide equitable treatment relative to the refundable portion of the child tax credit (see S. 2203), S7470 [22OC] (see H.R. 4213), H9269 [10DE]

——— make residents of Puerto Rico eligible for the earned income tax credit (see H.R. 3553), H6136 [17SE]

——— provide assistance and support through tax relief and financial and pension reforms (see S. 2381), S8547 [9DE]

——— provide equitable treatment for residents of Puerto Rico relative to the refundable portion of the child tax credit (see H.R. 3552), H6136 [17SE]

Railroads: extend and modify the railroad track maintenance credit (see S. 637), S1246 [3MR] (see H.R. 721), H811 [4FE]

Rates: provide adjustments in individual income tax rates to reflect regional differences in the cost-of-living (see H.R. 1758), H2152 [13AP]

——— simplify individual income tax rates (see H.R. 2842), H4541 [18JN]

Real estate: exclude from income and employment taxes real property tax abatements for seniors and disabled individuals in exchange for services (see H.R. 2885), H4650 [24JN]

——— exempt certain stock of real estate investment trusts from the tax on foreign investment in U.S. real property interests (see S. 915), S2172 [14AP] (see H.R. 2128), H2767 [30AP]

——— provide a standard deduction for business use of a home (see S. 1281), S2759 [11MY] (see H.R. 2310), H2957 [13MY]

Religious Freedom Peace Tax Fund: establish to receive payments of taxpayers conscientiously opposed to war, ensure that such revenue is used for non-military purposes, and improve revenue collection (see H.R. 2377), H3252 [15MY]

Renewable energy: extend publicly traded partnership ownership structure to energy power generation projects and transportation fuels (see S. 1656), S4601 [24JN] (see H.R. 2883), H4650 [24JN]

——— extend the residential energy efficient property tax credit (see S. 1755), S5061 [14JY]

——— phaseout and repeal the renewable energy production tax credit and reduce corporate income tax (see H.R. 1901), H2353 [21AP]

Research: increase and make permanent the alternative simplified research credit (see S. 537), S1074 [24FE]

——— increase and make permanent the research credit (see H.R. 1536), H1847 [23MR]

——— make certain contract research eligible for the research credit (see H.R. 2481), H3506 [20MY]

——— make permanent and increase credit for increasing research activities and increase domestic production activities deduction for property for which research and development occurred in the U.S. (see H.R. 1852), H2306 [16AP]

——— provide a Federal income tax credit for certain stem cell research expenditures (see S. 43), S57 [7JA]

——— provide an exception for certain public-private research arrangements from the business use test for purposes of determining private activity bonds (see H.R. 1819), H2268 [15AP]

——— provide for special treatment of the research credit for certain startup companies (see S. 455), S926 [11FE] (see H.R. 3058), H5171 [14JY]

——— simplify and make permanent the research credit (see H.R. 880), H981 [11FE]

——— simplify and make permanent the research credit (H.R. 880), consideration (see H. Res. 273), H3386 [19MY]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (see S. 155), S200 [13JA] (see H.R. 25), H36 [6JA]

Roads and highways: reduce Federal spending on surface transportation programs by limiting State and local taxation on purchases of construction materials made with funds made available from the Highway Trust Fund (see H.R. 1724), H2111 [26MR]

Saver’s credit: expand (see H.R. 3264), H5589 [28JY]

SBA: ensure equal access for HUBZone designations to all tax-paying small business owners (see H.R. 4156), H8970 [2DE]

Schools: extend qualified zone academy bonds and reduce the private business contribution requirement relative to such bonds (see H.R. 3703), H6892 [7OC]

——— modify and permanently extend qualified zone academy bonds to facilitate school renovation and construction and treat such bonds as specified tax credit bonds (see S. 1753), S5008 [13JY] (see H.R. 3046), H5117 [13JY]

Securities: provide for Move America bonds and allow such bonds to be converted into tax credits to support public-private partnerships for infrastructure investment (see S. 1186), S2599 [4MY]

Senior citizens: allow seniors with Social Security and pension income to file income tax form 1040SR without regard to amount of interest or taxable income (see S. 716), S1438 [11MR] (see H.R. 1397), H1721 [17MR]

——— 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. 767), S1585 [17MR] (see H.R. 1395), H1721 [17MR]

——— provide a credit for eldercare expenses (see S. 879), S2040 [26MR]

Ships and vessels: allow the mortgage interest deduction with respect to boats only if the boat is used as the principal residence of the taxpayer (see H.R. 1823), H2269 [15AP]

Small business: allow a credit against income tax for equity investments in research intensive small business concerns (see H.R. 256), H188 [9JA]

——— allow to defer the payment of certain employment taxes (see H.R. 2409), H3386 [19MY]

——— establish tax-preferred Small Business Start-up Savings Accounts (see S. 1262), S2730 [7MY]

——— expand and modify the credit for employee health insurance expenses of small employers (see S. 379), S832 [5FE] (see H.R. 762), H853 [5FE]

——— extend the 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements (see H.R. 2164), H2768 [30AP]

——— improve tax treatment (see S. 1827), S5455 [22JY]

——— increase deduction for business start-up expenditures (see H.R. 254), H188 [9JA]

——— make permanent certain tax provisions (see S. 341), S736 [3FE]

——— permanently extend the 15-year recovery period for qualified leasehold improvement property, restaurant property, and retail improvement property (see S. 394), S833 [5FE] (see H.R. 765), H853 [5FE]

——— provide a taxpayer bill of rights (see S. 949), S2220 [15AP] (see H.R. 1828), H2269 [15AP]

——— provide for the tax treatment of small business start-up savings accounts (see H.R. 253), H188 [9JA]

——— provide tax incentives (see S. 1141), S2567 [30AP]

——— repeal excise tax on indoor tanning services (see H.R. 2698), H4001 [9JN]

Social Security: enhance benefits and ensure long-term solvency (see S. 731), S1494 [12MR]

——— exclude from creditable wages income earned by aliens for services illegally performed in the U.S. or derived from an illegal trade or business (see H.R. 1716), H2110 [26MR]

——— improve old-age, survivors, and disability insurance program, provide cash relief for years when annual cost-of-living increases do not take effect, and provide benefit protection (see S. 960), S2220 [15AP] (see H.R. 1811), H2268 [15AP]

——— prohibit recovery of certain overpayments through tax refund offsets and prohibit application of the earnings test relative to child’s insurance benefits (see H.R. 2774), H4381 [15JN]

——— reform (see H.R. 1756), H2152 [13AP]

——— repeal cap on compensation subject to payroll tax, reallocate payroll taxes to trust funds, and improve cost-of-living adjustments (see H.R. 1984), H2463 [23AP]

——— repeal inclusion of benefits in gross income (see H.R. 589), H660 [28JA]

——— repeal limitation on imposition of employment taxes on wages in excess of the contribution and benefit base (see H.R. 2078), H2497 [28AP]

Sports: exclude major professional sports leagues from qualifying as tax-exempt organizations (see H.R. 547), H638 [27JA]

——— make permanent the 7-year depreciation recovery period for motorsport entertainment complexes (see H.R. 1549), H1848 [23MR]

SSA: establish USAccounts family savings program (see H.R. 4045), H8279 [17NO]

——— prohibit issuance of Social Security numbers to individuals given deferred action under immigration Executive actions (see S. 748), S1528 [16MR]

——— 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. 204), S347 [21JA] (see H.R. 409), H430 [20JA]

States: assess impact of Federal taxation and spending (see H.R. 787), H854 [5FE]

——— 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 for wireless telecommunication services (see S. 1261), S2730 [7MY] (see H.R. 1087), H1164 [25FE]

——— grant authority to enforce State and local sales and use tax laws on remote or online transactions (see H.R. 2775), H4382 [15JN]

——— regulate certain State taxation of interstate commerce (see H.R. 2584), H3641 [1JN]

Student loans: exclude certain employer-provided student loan assistance from Federal income tax (see H.R. 1713), H2110 [26MR]

Tariff: provide for a deferral of payment of duty upon the sale of certain used yachts (see H.R. 4065), H8360 [18NO]

Tax-exempt organizations: improve process for determining whether organizations are 501(c)4 tax-exempt (see H.R. 1295), H1611 [4MR]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), consideration of Senate amendment (see H. Res. 338), H4650 [24JN]

——— provide a deduction from the gift tax for gifts made to certain exempt organizations (see S. 942), S2220 [15AP] (see H.R. 1104), H1368 [26FE]

——— provide equal access to declaratory judgments for organizations seeking tax-exempt status if the IRS delays acting on applications (see S. 1728), S4953 [9JY]

——— provide for waivers of user fees imposed relative to applications for reinstatement of tax-exempt status of small, subsidiary tax-exempt organizations (see H.R. 133), H40 [6JA]

——— provide notice to charities and other nonprofit organizations before their tax-exempt status is automatically revoked (see S. 400), S833 [5FE] (see S. 918), S2172 [14AP] (see H.R. 811), H866 [9FE]

——— 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. 367), S772 [4FE] (see H.R. 2695), H4001 [9JN]

Taxpayers: establish a maximum rate of Federal, State, and local tax imposed (see H.R. 144), H40 [6JA]

Teachers: make permanent the above-the-line deduction for certain elementary and secondary school teacher expenses and allow Head Start teachers the same deduction (see H.R. 2692), H4001 [9JN]

Technology: provide exception from passive loss rules for investments in high technology research small business pass-thru entities (see H.R. 2179), H2769 [30AP]

Telephones: repeal excise tax on telephone use and other communications services (see S. 116), S59 [7JA]

——— restrict any State or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers, or property (see H.R. 4287), H9690 [17DE]

Territories: reimburse each possession of the U.S. for the cost of the earned income tax credit (see H.R. 4309), H10710 [18DE]

Tobacco products: provide tax rate parity among all tobacco products (see S. 450), S926 [11FE]

——— reduce smuggling (see H.R. 1749), H2152 [13AP]

——— reform and enforce taxation (see S. 1129), S2529 [29AP]

Transportation: bring certainty to funding of the Highway Trust Fund (see H.R. 2971), H4954 [8JY]

——— empower States with authority for most taxing and spending for highway and mass transit programs (see S. 1541), S4021 [10JN] (see H.R. 2716), H4135 [10JN]

——— extend the parity between exclusion from income for employer-provided mass transit and parking benefits (see H.R. 1046), H1113 [24FE]

——— free States to spend gas tax revenues on their transportation priorities (see S. 1404), S3183 [20MY]

——— make equitable the exclusion from gross income of parking and transportation fringe benefits and provide for a common cost-of-living adjustment (S. 1116) (see S. 1792), S5170 [16JY]

——— modify exclusion for transportation benefits (see H.R. 990), H1068 [13FE]

U.S. Library Trust Fund: allow taxpayers to designate income tax overpayments as contributions (see H.R. 741), H811 [4FE]

U.S. Tax Court: improve access and administration (see S. 903), S2172 [14AP]

Unemployment: encourage hiring unemployed individuals (see H.R. 3574), H6178 [18SE]

Universal Savings Accounts: create (see S. 2320), S8160 [19NO] (see H.R. 4094), H8410 [19NO]

Veterans: allow a credit for veteran first-time homebuyers and for adaptive housing and mobility improvements for disabled veterans (see H.R. 3975), H8151 [5NO]

——— allow a deduction for certain travel expenses to Dept. of Veterans Affairs medical centers for examinations or treatments relating to service-connected disabilities (see S. 41), S57 [7JA]

——— allow taxpayers to designate overpayments of tax as contributions to the homeless veterans assistance fund (see H.R. 2591), H3641 [1JN]

——— establish small business start-up tax credit for veterans (see H.R. 4039), H8279 [17NO]

——— establish small business start-up tax credit for veterans who have served overseas (see H.R. 3950), H8150 [5NO]

——— exclude from gross income the discharge of certain student loans of deceased or disabled veterans (see H.R. 1581), H1899 [24MR]

——— exclude from gross income the discharge of indebtedness income on student loans of deceased veterans (see H.R. 2874), H4650 [24JN]

——— extend the work opportunity tax credit for veterans (see S. 1517), S3776 [4JN] (see H.R. 2265), H2876 [12MY]

——— extend work opportunity tax credit for hiring veterans, assist small businesses owned by veterans, and improve enforcement of employment and reemployment rights of members of the uniformed services (see H.R. 366), H404 [14JA]

——— extend work opportunity tax credit to certain veterans, improve coordination of job training services, and improve Federal contracting with small businesses owned by disabled veterans (see H.R. 2861), H4592 [23JN]

——— make permanent the work opportunity tax credit for veterans and allow an exemption from an employer’s employment taxes in an amount equivalent to the value of such credit (see H.R. 1803), H2268 [15AP]

——— prevent veterans from being disqualified from contributing to health savings accounts by reason of receiving VA medical care for service-connected disabilities (see S. 1880), S6073 [28JY] (see H.R. 2514), H3559 [21MY]

——— provide for coordination between TRICARE and eligibility to make contributions to health savings accounts (see S. 448), S926 [11FE] (see H.R. 868), H980 [11FE]

——— 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. 76), H38 [6JA]

——— provide work opportunity credit for hiring veterans in field of renewable energy (see H.R. 260), H188 [9JA]

Volunteer workers: allow a refundable credit for volunteer members of volunteer firefighting and emergency medical service organizations (see H.R. 2535), H3560 [21MY]

——— provide a charitable deduction for service of volunteer firefighters and emergency medical and rescue personnel (see H.R. 343), H403 [14JA]

——— provide recruitment and retention incentives for volunteer emergency service workers (see S. 616), S1201 [27FE]

Water: facilitate water leasing and water transfers to promote conservation and efficiency (see S. 384), S832 [5FE] (see H.R. 4220), H9269 [10DE]

Water pollution: deny certain tax benefits to persons responsible for the discharge of oil or other hazardous substances into navigable waters (see H.R. 3760), H6980 [16OC]

——— provide a credit for developing and implementing plans to address non-point source pollution affecting nationally significant estuaries (see H.R. 3479), H5941 [10SE]

Weapons: increase excise tax and special occupational tax relative to firearms and increase transfer tax on any other weapon (see H.R. 4214), H9269 [10DE]

Women: provide for reimbursement from health flexible spending arrangements for feminine hygiene products (see H.R. 3117), H5297 [20JY]

Cloture motions

Food: permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), motion to go to conference, S4523 [23JN]

IRS: provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), S3051, S3052 [19MY], S3206 [21MY], S3295 [22MY], S7585 [28OC], S7668 [30OC]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), motion to proceed, S2699 [7MY], S2786 [12MY], S2912 [14MY]

Patient Protection and Affordable Care Act: allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.J. Res. 61), S6518 [9SE], S6581, S6582 [10SE], S6642, S6644 [15SE], S6780, S6781 [17SE], S6869 [22SE], S6916 [24SE]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), S5671, S5672 [24JY], S5709 [26JY], S5922 [27JY], S6092 [29JY], S7881, S7885 [10NO]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), motion to proceed, S5057 [14JY], S5188 [21JY], S5451 [22JY]

——— exempt emergency services volunteers from individual health insurance mandate (H.R. 1191), S2644 [5MY], S2725 [7MY]

Pensions: allow Federal law enforcement officers, firefighters, and air traffic controllers to make penalty-free withdrawals from governmental plans after a certain age (H.R. 2146), S4290 [18JN], S4528 [23JN]

Tax-exempt organizations: improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), S4291 [18JN], S4583 [24JN]

Explanations

Fixing America’s Surface Transportation (FAST) Act (H.R. 22), S8363 [3DE]

Offshore Reinsurance Tax Fairness Act (S. 1687), S4651 [25JN]

Letters

Bipartisan Budget Act: Conservative Action Project (organization), S7644 [29OC]

Budget 2016–2025: Dan Weber, Association of Mature American Citizens, H1891 [24MR]

——— Grover G. Norquist, Americans for Tax Reform (organization), H1890 [24MR]

——— James L. Martin, 60 Plus Association, Inc., H1891 [24MR]

Civil Justice Tax Fairness Act: Terisa E. Chaw, National Employment Lawyers Association, S6815 [17SE]

Defending Public Safety Employees’ Retirement Act: Harold A. Schaitberger, International Association of Fire Fighters, H4505 [18JN]

Ensuring Tax Exempt Organizations the Right To Appeal Act: Karen Kerrigan, Small Business and Entrepreneurship Council, H2235 [15AP]

Forty Hours Is Full Time Act: Noelle M. Ellerson, American Association of School Administrators, S18 [6JA], S323 [21JA]

——— Randy Wadleigh, Governor’s Management Co., Inc., S18 [6JA]

——— Val J. Halamandaris, National Association for Home Care & Hospice, S322 [21JA]

Global warming: Theresa M. Fariello, ExxonMobil Corp., S8663 [15DE]

Health care reform: several organizations, H4477 [17JN]

Justice for Victims of Trafficking Act: Donna Barry, Center for American Progress, S1478 [12MR]

——— Edith Klimoski, Give Way to Freedom (organization), S1478 [12MR]

Make permanent the moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce: David French, National Retail Federation, H9280 [11DE]

——— Tom McGee, International Council of Shopping Centers, H9280 [11DE]

——— William Samuel, AFL–CIO, H9281 [11DE]

Patient Protection and Affordable Care Act and Health Care and Education Reconciliation Act health-care related provisions repeal: Georges C. Benjamin, American Public Health Association, H736 [3FE]

——— Katherine Beh Neas, Easter Seals Inc., H735 [3FE]

——— Mary Kay Henry, Service Employees International Union, H735 [3FE]

——— Max Richtman, National Committee to Preserve Social Security and Medicare, H735 [3FE]

——— Reid B. Blackwelder, American Academy of Family Physicians, H736 [3FE]

——— Shereen Arent, American Diabetes Association, H736 [3FE]

——— William Samuel, AFL–CIO, H735 [3FE]

Permanent Internet Tax Freedom Act: Nancy L. Prosser, Texas Comptroller of Public Accounts, H3955 [9JN]

——— several labor organizations, H3955 [9JN]

——— several organizations, H3955 [9JN]

Protecting Volunteer Firefighters and Emergency Responders Act: Alastair M. Fitzpayne, Dept. of the Treasury, H1648 [16MR]

Restoring Americans’ Healthcare Freedom Reconciliation Act: Brent Gardner, Americans for Prosperity (organization), H7162 [23OC]

——— Bruce Siegel, America’s Essential Hospitals (organization), H7159 [23OC]

——— David French, National Retail Federation, H7161 [23OC]

——— Karen Kerrigan, Small Business & Entrepreneurship Council, H7162 [23OC]

——— R. Bruce Josten, U.S. Chamber of Commerce, H7162 [23OC]

——— Scott Frey, American Federation of State, County and Municipal Employees, H7158 [23OC]

——— William Samuel, AFL–CIO, H7159 [23OC]

Restoring Americans’ Healthcare Freedom Reconciliation Act relative to Planned Parenthood Federation of America, Inc., funding: Carol Tobias, David N. O’Steen, and Douglas D. Johnson, National Right to Life Committee, Inc., H7161 [23OC]

——— Charmaine Yoest, Americans United for Life (organization), H7162 [23OC]

——— David Christensen, Family Research Council, H7161 [23OC]

——— Marjorie Dannenfelser, Susan B. Anthony List, Inc., H7160 [23OC]

Retirement Security Act: Charles C. Cornelio, Lincoln Financial Group, S631 [29JA]

——— Dana F. Connors, Maine State Chamber of Commerce, S630 [29JA]

——— Dirk Kempthorne, American Council of Life Insurers, S631 [29JA]

——— Douglas B. Fisher, Fidelity Investments (company), S631 [29JA]

——— Gregory J. Burrows, Principal Financial Group, S632 [29JA]

——— Jeanne De Cervens, Transamerica Corp., S632 [29JA]

——— Juli Y. McNeely, National Association of Insurance and Financial Advisors, S631 [29JA]

——— Lynn D. Dudley, American Benefits Council, S631 [29JA]

——— Michael P. Aitken, Society for Human Resource Management, S632 [29JA]

——— R. Bruce Josten, U.S. Chamber of Commerce, S632 [29JA]

——— Stephen McCaffrey, Plan Sponsor Council of America, S632 [29JA]

Save American Workers Act: AFL–CIO, H135 [8JA]

——— Amanda Austin, National Federation of Independent Business, H130 [8JA]

——— De Ann Friedholm, Consumers Union, H134 [8JA]

——— James P. Hoffa, International Brotherhood of Teamsters, H135 [8JA]

——— Jeffrey D. Shoaf, Associated General Contractors of America, Inc., H129 [8JA]

——— Mary Kay Henry, Service Employees International Union, H135 [8JA]

——— Mary Kusler, National Education Association, E32 [8JA]

——— Miles Free, Precision Machined Products Association, H133 [8JA]

——— Sam Toia, Illinois Restaurant Association, H134 [8JA]

——— Scott Frey, American Federation of State, County and Municipal Employees, H135 [8JA]

——— several organizations, H136 [8JA]

Small Business Tax Certainty and Growth Act: Amanda Austin, National Federation of Independent Business, S2572 [30AP]

Treat automatic fire sprinkler system retrofits under certain tax deduction guidelines and as 15-year property for purposes of depreciation: Bill Webb, Congressional Fire Services Institute, S6897 [22SE]

Volunteer employees exemption from employer health insurance mandate: Dept. of the Treasury (excerpt), H203 [12JA]

Lists

Organizations supporting H.R. 1314, Bipartisan Budget Act, H7309 [28OC]

Memorandums

Justice for Victims of Trafficking Act: Edward C. Liu and Jon O. Shimabukuro, S2228 [16AP]

Messages

Budget of the U.S. Government for Fiscal Year 2016: President Obama, S695–S697 [2FE], H673–H675 [2FE]

Tax Convention With Japan: President Obama, S2139 [13AP]

Motions

Abortion: prohibit taxpayer funded abortions (H.R. 7), H509 [22JA]

Business and industry: permanently extend increased expensing limitations for depreciable business assets (H.R. 636), H1048 [13FE]

Education: improve certain education savings plans (H.R. 529), H1139 [25FE]

Families and domestic relations: repeal estate and generation-skipping taxes (H.R. 1105), H2285 [16AP]

Federal-State relations: make permanent the deduction of State and local general sales taxes (H.R. 622), H2288 [16AP]

Food: permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), S4523 [23JN], H1014 [12FE], H4295 [12JN], H8838, H8846 [1DE], H9295 [11DE]

Health Care and Education Reconciliation Act: repeal health-care related provisions (H.R. 596), H740 [3FE]

IRS: provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), S2663 [6MY], S2699 [7MY], S7585, S7586 [28OC], S7674 [30OC], H4334 [12JN], H7286 [28OC]

Patient Protection and Affordable Care Act: allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.J. Res. 61), S6441 [8SE], S6643, S6644 [15SE], S6868 [22SE], S6916, S6917 [24SE]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), S5057 [14JY], S5451 [22JY], S5565, S5675 [24JY], S5710 [26JY], S5921 [27JY], S6092 [29JY], S7881, S7886, S7887 [10NO], H8133, H8134 [5NO]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), conference report, S8363 [3DE]

——— modify definition of full-time employee relative to employer health insurance mandate (H.R. 30), H138 [8JA]

——— repeal (H.R. 596), H740 [3FE]

——— use of budget reconciliation to repeal (H.R. 3762), S8233 [1DE], S8341, S8343, S8344, S8345, S8346, S8347, S8348, S8349, S8350, S8354, S8355, S8356 [3DE]

Pensions: allow Federal law enforcement officers, firefighters, and air traffic controllers to make penalty-free withdrawals from governmental plans after a certain age (H.R. 2146), S4290 [18JN], H4507 [18JN]

Research: simplify and make permanent the research credit (H.R. 880), H3418 [20MY]

Tax-exempt organizations: improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), S4291 [18JN], H4689 [25JN]

Press releases

CCAGW Praises FY 2016 House Balanced Budget Resolution: Council for Citizens Against Government Waste, H1891 [24MR]

House Budget Proposal: Americans for Prosperity (organization), H1891 [24MR]

Permanent Internet Tax Freedom Act: National Governors Association, H3955 [9JN]

Save American Workers Act: Communications Workers of America (organization), E33 [8JA]

Remarks in House

Abortion: prohibit taxpayer funded abortions, H2040, H2041, H2045, H2072, H2074, H2081, H2082, H2091 [26MR], H4982, H5013, H5014 [9JY], H5072, H5073 [10JY], E1046 [13JY], E1069 [15JY]

——— prohibit taxpayer funded abortions (H.R. 7), H483, H484, H494–H511 [22JA], H2894 [13MY], H5760 [29JY], E110 [26JA]

——— prohibit taxpayer funded abortions (H.R. 7), consideration (H. Res. 42), H485–H494 [22JA]

——— prohibit taxpayer funded abortions (H.R. 7), motion to recommit, H509 [22JA]

Air pollution: provide for revenue-neutral fee on carbon emissions, H8649 [1DE]

Airport and Airway Trust Fund: extend funding and expenditure authority (H.R. 3614), H6272–H6275 [28SE]

Alcoholic beverages: modify taxation of hard cider (H.R. 600), E131 [28JA]

——— reform taxation (H.R. 2903), H4875 [8JY]

American Opportunity Tax Credit: extend and modify, H9379 [17DE]

Armed Forces: allow the work opportunity credit to small businesses which hire members of the Ready Reserve or National Guard (H.R. 2457), H3772 [3JN]

——— extend statute of limitations for credit or refund for taxpayers who receive combat pay (H.R. 4250), E1794 [15DE]

Aviation: exempt aircraft management services from excise taxes imposed on transportation by air (H.R. 3608), E1671 [30NO]

Budget: allocation of funds, H708, H710, H711, H713, H749 [3FE], H761, H764 [4FE], H1011 [12FE], H1552–H1558 [3MR], H1697–H1704 [17MR], H7159 [23OC]

——— constitutional amendment to require balanced (H.J. Res. 1), H56 [7JA], H712 [3FE]

——— constitutional amendment to require balanced (H.J. Res. 2), H56 [7JA], H712 [3FE]

——— constitutional amendment to require balanced (H.J. Res. 69), H7038 [21OC]

——— revise defense and non-defense spending levels, provide offsets, and temporarily extend the public debt ceiling, H7257, H7258, H7268–H7312 [28OC], H7954 [5NO]

Business and industry: allow short-term extension of increased expensing limitations for depreciable business assets while comprehensive tax reform is under consideration and the extension does not result in increased deficit, H1049 [13FE]

——— expand denial of deduction for certain excessive employee remuneration, H14, H18, H21 [6JA], H56 [7JA]

——— modify rules relative to inverted corporations in order to prevent tax avoidance by domestic companies moving operations to foreign countries, H5209–H5213 [15JY]

——— 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, H14, H18, H21, H22 [6JA]

——— permanently extend increased expensing limitations for depreciable business assets (H.R. 636), H834 [5FE], H991 [12FE], H1041–H1051, H1052, H1053 [13FE], E206 [12FE]

——— permanently extend increased expensing limitations for depreciable business assets (H.R. 636), consideration (H. Res. 101), H993–H1001 [12FE]

——— permanently extend increased expensing limitations for depreciable business assets (H.R. 636), motion to recommit, H1049 [13FE]

——— reform international tax system, H1915 [25MR]

——— unfair perception of large bonuses paid to chief executive officers of corporations, H58 [7JA]

CERCLA: provide for use of funds in the Superfund program for their intended purposes and ensure adequate resources for cleanup of hazardous substances (H.R. 2768), E894 [15JN]

Charities: accelerate income tax benefits for charitable cash contributions for relief of the families of New York Police Dept., officers Wenjian Liu and Rafael Ramos (H.R. 1527), H2021–H2023 [25MR]

Children and youth: permit disclosure of certain tax return information for purpose of missing or exploited children investigations (H.R. 3209), H5520 [27JY]

——— 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, H2890 [13MY]

Coal: prohibit funding to implement proposed regulations relative to valuation of coal on Federal and Native American lands, H4824, H4825 [7JY]

Coalition for Social Justice: anniversary, E935 [19JN]

Colleges and universities: exclude from gross income any discharge of student loan indebtedness (H.R. 2429), E751 [19MY]

——— exclude from gross income any discharge of student loan indebtedness in connection with closures of educational institutions (H.R. 3206), E1122 [23JY]

Commission on Americans Living Abroad: establish (H.R. 3078), E1075 [15JY]

Commission on Evidence-Based Policymaking: establish (H.R. 1831), H5486–H5488 [27JY]

Community development: provide incentives for the establishment of supermarkets in certain underserved areas (H.R. 1433), E363 [18MR]

Congress: accomplishments of the 114th Congress, H2322 [21AP], H10698, H10699 [18DE]

——— goals of the 114th Congress, H58 [7JA], H7339 [29OC]

Congressional Black Caucus: budget priorities, H1941–H1946 [25MR], E492 [14AP]

Congressional Progressive Caucus: budget priorities, H1750–H1755 [18MR], H1934–H1938 [25MR], E421 [25MR]

Conservation of energy: extend investment tax credits for residential and commercial energy efficient property and clean energy technologies, H9212 [10DE]

Conservation of natural resources: make permanent the special rule for contributions of qualified conservation contributions, H1003, H1004, H1006, H1008, H1013 [12FE]

——— make permanent the special rule for contributions of qualified conservation contributions (H.R. 641), H872 [10FE]

Contracts: require potential Federal contractors or grantees to certify they owe no Federal tax debt (H.R. 1562), H2241–H2243 [15AP]

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. 1311), E309 [4MR]

Democratic Party: national agenda, H415 [20JA], H461 [21JA], H1054–H1057 [13FE]

Dept. of Defense: overseas contingency operations funding, H1875, H1876, H1883–H1890, H1892 [24MR], H2014, H2015 [25MR], H2600–H2603 [29AP], H2699 [30AP], H2946 [13MY], H2994, H2996, H3175 [14MY], H4237 [11JN], H6769–H6772, H6774–H6777 [1OC], E756 [20MY]

Dept. of Labor: provide for a best interest standard for advice fiduciaries relative to retirement investment advice, E1823 [18DE]

Dept. of the Interior: conduct study on whether the American farmer should be classified as an endangered species, H4936 [8JY]

Dept. of the Treasury: regulate tax return preparers (H.R. 1609), E438 [26MR]

——— tribute to taxpayers filing Federal income tax returns, H2221 [15AP]

Dept. of Transportation: issue report detailing amount each State has received from Highway Trust Fund and how much each State contributed to the fund, H7720 [4NO]

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. 2739), H4970 [9JY]

District of Columbia: prohibit taxation without full voting representation in Congress and call for statehood, H2216 [15AP], H4467 [17JN]

Drugs: allow deductions and credits relative to expenditures in connection with marijuana sales conducted in compliance with State law (H.R. 1855), E512 [16AP]

——— provide for the taxation of marijuana (H.R. 1014), E227 [20FE]

Ecology and environment: 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. 972), E211 [13FE]

Economy: comparison between policies of past Presidential administrations and the Obama administration, H1935 [25MR]

——— impact of tax cuts, H1006 [12FE], H9682 [17DE]

——— impact of unequal distribution of wealth and income, H2287 [16AP]

——— importance of free trade, H3924 [9JN]

——— jumpstart the sluggish economy, finance critical infrastructure investments, fight income inequality, and create jobs, H460 [21JA]

——— national objectives priority assignments, H54 [7JA], H363 [14JA], H439, H442 [21JA], H1103–H1108 [24FE]

Education: improve certain education savings plans, H5184 [15JY]

——— improve certain education savings plans (H.R. 529), H585 [27JA], H1103 [24FE], H1123, H1135–H1142 [25FE], H1574 [4MR]

——— improve certain education savings plans (H.R. 529), consideration (H. Res. 121), H1126–H1134 [25FE]

——— improve certain education savings plans (H.R. 529), motion to recommit, H1140 [25FE]

——— increase amount allowed as a deduction for interest on education loans paid by married couples (H.R. 3623), H7197 [27OC]

——— prohibit taxing of investment earnings in 529 college savings accounts upon withdrawal of funds, H537 [26JA]

Electronic commerce: make permanent the moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce, H9280–H9282, H9292, H9293 [11DE]

——— make permanent the moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce (H.R. 235), H3952–H3956 [9JN]

Employment: allow employers an income tax credit as an incentive to partner with community colleges or other educational institutions to improve workforce development and job training for students, H5160 [14JY]

——— clarify that wages paid to unauthorized aliens are not deductible (H.R. 841), H5443 [23JY]

——— deny the refundable portion of the child tax credit to those not authorized to work in the U.S. and terminate use of certifying acceptance agents to facilitate the taxpayer ID number application process (H.R. 192), E26 [7JA]

——— importance of manufacturing jobs and Make It in America agenda, H5159–H5167 [14JY], H6700 [29SE], H6716 [30SE]

——— provide a credit for job training expenses of employers (H.R. 2431), H3544 [21MY]

EPA: prevent use of science promoted by polluting companies when developing regulations or assessments, H1747 [18MR]

Executive Office of the President: refrain from pursuing policies that make hiring illegal aliens economically advantageous, H384–H386 [14JA], H1605 [4MR]

Families and domestic relations: adjust child tax credit for inflation, H9187 [9DE]

——— exempt transfers of family-owned businesses from estate taxes, H2277 [16AP]

——— prevent adverse treatment of any person on the basis of views held with respect to marriage, H3555 [21MY]

——— prevent adverse treatment of any person on the basis of views held with respect to marriage (H.R. 2802), H5181 [15JY]

——— prohibit individuals convicted of certain tax fraud from benefiting from a repeal of estate and generation-skipping taxes, H2285 [16AP]

——— repeal estate and generation-skipping taxes (H.R. 1105), H2163, H2200, H2201 [14AP], H2220 [15AP], H2274, H2275–H2286 [16AP], H2322 [21AP], H5760 [29JY], H8348 [18NO], E529 [20AP], E585 [27AP]

——— repeal estate and generation-skipping taxes (H.R. 1105), consideration (H. Res. 200), H2223–H2230 [15AP]

——— repeal estate and generation-skipping taxes (H.R. 1105), motion to recommit, H2285 [16AP]

Federal agencies and departments: exempt terrorism and crime prevention, pay, tax benefits, small businesses, and anti-discrimination protections from rulemaking reform, H270 [13JA]

Federal employees: make persons having seriously delinquent tax debts ineligible for Federal employment (H.R. 1563), H2243–H2249 [15AP]

Federal-State relations: make permanent the deduction of State and local general sales taxes (H.R. 622), H2160, H2201 [14AP], H2286–H2290 [16AP]

——— make permanent the deduction of State and local general sales taxes (H.R. 622), consideration (H. Res. 200), H2223–H2230 [15AP]

——— make permanent the deduction of State and local general sales taxes (H.R. 622), motion to recommit, H2288, H2289 [16AP]

Food: decrease incidence of food waste (H.R. 4184), H9089 [9DE]

——— make extension of deduction for charitable contributions of food inventory contingent upon no increase in budget deficit, no delay in comprehensive tax reform, and disallowing tax benefits for inverted corporations, H1015 [12FE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), H834 [5FE], H903 [10FE], H1001–H1017 [12FE], H1053 [13FE], H9001 [3DE], E206 [12FE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), conference report, H9210 [10DE], H9286–H9295 [11DE], E1814, E1817 [17DE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), consideration (H. Res. 101), H993–H1001 [12FE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), consideration of conference report (H. Res. 560), H9275–H9286 [11DE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), consideration of Senate amendments (H. Res. 305), H4227–H4236 [11JN]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), motion to go to conference, H8838 [1DE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), motion to instruct conferees, H8846–H8849 [1DE], E1693 [2DE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), motion to recommit, H1015 [12FE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), Senate amendments, H4264, H4271–H4335 [12JN], E911 [16JN], E935 [19JN]

GAO: conduct study on how much non-commercial jet fuel tax revenue is diverted to the Highway Trust Fund due to ‘‘fuel fraud’’ tax, H7719 [4NO]

Government regulations: provide for logical flow of tax return information between partnerships, corporations, trusts, estates, and individuals and modify certain due dates and extension periods, H5208 [15JY]

Health: expand health savings accounts, H801 [4FE]

——— national policy to provide health care and reform insurance procedures, H801 [4FE]

——— national policy to provide health care and reform insurance procedures (H.R. 2653), H4961 [9JY], H9358 [16DE]

——— provide an additional religious exemption from the individual health coverage mandate (H.R. 2061), H6275, H6276 [28SE]

——— provide for incentives to encourage health insurance coverage (H.R. 2300), H7106 [22OC], H7158 [23OC]

——— repeal excise tax on medical devices, H7149, H7153, H7158 [23OC], H8871 [2DE], H9426 [17DE]

——— repeal excise tax on medical devices (H.R. 160), H110, H113 [8JA], H4387 [16JN], H4445, H4447, H4472–H4478, H4487 [17JN], H4496, H4527, H4528, H4535 [18JN], H4607 [24JN], E922, E930, E931, E932 [18JN], E988 [25JN], E1004 [7JY]

——— repeal excise tax on medical devices (H.R. 160), consideration (H. Res. 319), H4449–H4455 [17JN]

Health Care and Education Reconciliation Act: repeal health-care related provisions (H.R. 2300), H7106 [22OC], H7158 [23OC]

——— repeal health-care related provisions (H.R. 2653), H4961 [9JY], H9358 [16DE]

——— repeal health-care related provisions (H.R. 596), H672 [2FE], H711, H713, H723–H742 [3FE], H815 [5FE], H992 [12FE], E168 [5FE], E197 [11FE], E203 [12FE]

——— repeal health-care related provisions (H.R. 596), consideration (H. Res. 70), H713–H722 [3FE]

——— repeal health-care related provisions (H.R. 596), motion to recommit, H740 [3FE]

Highway Trust Fund: funding, E788 [21MY]

——— infrastructure repair funding through increasing the Federal gas tax, H52 [7JA], H708 [3FE], H2882 [13MY], H6710 [30SE]

House of Representatives: national objectives priority assignments, H615 [27JA]

Immigration: prevent claims of the earned income tax credit and child tax credit by individuals receiving Social Security numbers and work authorizations pursuant to certain deferred action programs (H.R. 1332), H1854 [24MR]

——— prevent claims of the earned income tax credit by individuals receiving Social Security numbers and work authorizations pursuant to certain deferred action programs, H966 [11FE]

——— prevent claims of the earned income tax credit by individuals receiving Social Security numbers and work authorizations pursuant to certain deferred action programs (H.R. 1657), E1695 [2DE]

——— reform, H238, H242 [13JA], H1173 [26FE], H1605, H1606 [4MR], H2015 [25MR], H5452 [23JY]

Individual retirement accounts: make permanent the rule allowing certain tax-free distributions for charitable purposes, H1003, H1005, H1006, H1008, H1013 [12FE]

——— make permanent the rule allowing certain tax-free distributions for charitable purposes (H.R. 637), H2446 [23AP]

Internal Revenue Code: extend certain expiring provisions, H8973, H9001 [3DE], H9298 [11DE], H9310 [15DE], H9364–H9367, H9369–H9372 [16DE], H9378, H9379–H9434, H9679–H9684, H9685 [17DE], H10694 [18DE], E1818, E1821 [17DE], E1823, E1825, E1826, E1827–E1829, E1831, E1832, E1833, E1840, E1842 [18DE]

——— provide for comprehensive tax reform, H1003–H1008 [12FE], H2222 [15AP], H9001 [3DE]

——— terminate (H.R. 27), E1 [6JA]

Investments: allow rollovers from other retirement plans into simple retirement accounts, H5091 [13JY]

——— clarify valuation rule applicable to early termination of certain charitable remainder unitrusts (H.R. 4192), E1726 [8DE]

——— modify rate for excise tax on investment income of private foundations, H1006, H1008, H1013 [12FE]

——— require financial institutions to issue an annual report to beneficiaries of certain education savings plans detailing fees and impact on performance of savings plans, H1140 [25FE]

IRS: disappearance of e-mails relative to investigation of alleged targeting of conservative nonprofit groups, H4372, H4374–H4376 [15JN], H5609 [29JY]

——— distribution of tax forms and instruction books to local libraries, H1125 [25FE]

——— ensure that employees are familiar with and act in accord with certain taxpayer rights (H.R. 1058), H2200 [14AP], H2220, H2230–H2232, H2234 [15AP]

——— funding, H2216, H2221 [15AP]

——— permit the release of information relative to the status of certain investigations (H.R. 1026), H2233–H2235 [15AP]

——— prohibit officers and employees from using personal e-mail accounts to conduct official business (H.R. 1152), H2232, H2233 [15AP], H8348 [18NO]

——— provide a safe harbor for de minimis errors on information returns and payee statements, H9429 [17DE]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), H2235, H2236 [15AP], H3550–H3555 [21MY], H3632–H3634 [1JN], H3645, H3647 [2JN]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), consideration of Senate amendment (H. Res. 305), H4227–H4236 [11JN]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), consideration of Senate amendment (H. Res. 495), H7268–H7272 [28OC]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), extend vote reconsideration deadline (H. Res. 315), H4389–H4395, H4423 [16JN], E922 [18JN]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), Senate amendment, H4009 [10JN], H4164, H4170, H4213, H4238 [11JN], H4246–H4271, H4323–H4335, H4337–H4341 [12JN], H4347, H4349, H4379 [15JN], H4386 [16JN], H4436 [17JN], H7257, H7258, H7268, H7273–H7312 [28OC], H7954 [5NO]

——— provide taxpayer protection and assistance by establishing a statement of taxpayer rights and tax return preparation programs and improving IRS procedures (H.R. 4128), E1675 [30NO]

——— reform, H2221, H2253 [15AP], H3511 [21MY], H5184 [15JY]

——— response to letter requesting an investigation of the Clinton Foundation tax-exempt status, H4165 [11JN]

——— terminate employment of employees who take certain official actions for political purposes (H.R. 709), H2220, H2238–H2240 [15AP]

Medicare: reform, H1914 [25MR], H2171–H2178 [14AP], H6895 [8OC]

Members of Congress: require disclosure of delinquent tax liability and require an ethics inquiry into, and the garnishment of the wages of, a Member with Federal tax liability (H.R. 1564), H2247 [15AP]

Motor vehicles: extend and modify the credit for electric vehicle recharging property (H.R. 1697), E437 [26MR]

National objectives: economic recovery, H1733 [18MR], H5858 [9SE]

——— reform the Federal tax code, H114 [8JA], H994, H996 [12FE], H2200 [14AP], H2254 [15AP], H2697 [30AP], H9425 [17DE]

Obama, President: evaluation of administration, H483, H518 [22JA], H749–H753 [3FE], H1054–H1057 [13FE]

——— evaluation of coal industry policies, H2298–H2301 [16AP]

——— State of the Union Message, H438, H441, H442, H443, H467–H470 [21JA], H749 [3FE]

Office of the Special Inspector General for Monitoring the Affordable Care Act: establish (H.R. 2400), H7150 [23OC]

Business and industry: 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, H56 [7JA]

Patient Protection and Affordable Care Act: allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.J. Res. 61), H5488–H5490 [27JY]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), H29–H32 [6JA], H55, H95 [7JA], H140, H150 [8JA], H441, H468 [21JA], H512 [22JA], H2321 [21AP], H5539 [28JY]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), conference report, H8865 [2DE], H8974, H8988–H9000 [3DE], E1715, E1716 [7DE], E1735 [8DE], E1758 [10DE], E1834 [18DE]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), consideration of conference report (H. Res. 546), H8975–H8983 [3DE]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), consideration of Senate amendments (H. Res. 507), H7403–H7412 [3NO]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), consideration of Senate amendments (H. Res. 512), H7641–H7650 [4NO]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), motion to instruct conferees, H8134, H8135 [5NO]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), Senate amendments, H7272 [28OC], H7394, H7412–H7621 [3NO], H7633, H7638, H7640, H7650–H7740 [4NO], H8129–H8133, H8140 [5NO], H8216 [16NO], E1602, E1604, E1607, E1608, E1609, E1611 [5NO], E1617 [16NO]

——— exempt emergency services volunteers from individual health insurance mandate (H.R. 1191), H1647–H1649 [16MR], H4876 [8JY]

——— exempt emergency services volunteers from individual health insurance mandate (H.R. 1191), Senate amendments, H2962, H2964, H2965, H2966, H2972–H2983, H3208–H3210 [14MY], H3218, H3238 [15MY], H3314 [19MY], H4647 [24JN], E719, E727 [15MY], E775 [21MY]

——— exempt emergency services volunteers from individual health insurance mandate (H.R. 33), H201–H204 [12JA], E62 [13JA]

——— exempt emergency services volunteers from individual health insurance mandate (H.R. 33), Senate amendment, H1495–H1497 [27FE]

——— impact on job creation and hiring, H736–H738 [3FE]

——— implementation, H1638 [16MR]

——— implementation of fraud prevention provisions, H5344 [22JY]

——— modify definition of full-time employee relative to employer health insurance mandate (H.R. 30), H95 [7JA], H109, H125–H140, H150 [8JA], H186 [9JA], H2321 [21AP], E33 [8JA], E41 [9JA], E63 [13JA]

——— modify definition of full-time employee relative to employer health insurance mandate (H.R. 30), consideration (H. Res. 19), H115–H125 [8JA]

——— modify definition of full-time employee relative to employer health insurance mandate (H.R. 30), motion to recommit, H138, H139 [8JA]

——— modify definition of small employer relative to employer health insurance mandate (H.R. 1624), H6265–H6267 [28SE], H7105 [22OC]

——— prohibit taxpayer funded abortions, H4339 [12JN]

——— protect women, seniors, and middle class families from harmful effects of repeal, H740 [3FE]

——— repeal, H644 [28JA], H1555 [3MR], H1754 [18MR], H1853, H1877, H1878 [24MR]

——— repeal amendments which disqualify expenses for over-the-counter drugs under health savings accounts and health flexible spending arrangements and impose contribution caps (H.R. 1547), H1835 [23MR]

——— repeal excise tax on high cost employer-sponsored health coverage (H.R. 2050), H7105 [22OC]

——— repeal (H.R. 596), H672 [2FE], H711, H713, H723–H742 [3FE], H815 [5FE], H992 [12FE], E168 [5FE], E197 [11FE], E203 [12FE]

——— repeal (H.R. 596), consideration (H. Res. 70), H713–H722 [3FE]

——— repeal (H.R. 596), motion to recommit, H740 [3FE]

——— repeal (H.R. 2300), H7106 [22OC], H7158 [23OC]

——— repeal (H.R. 2653), H4961 [9JY], H9358 [16DE]

——— repeal mandate requiring certain employers to automatically enroll full-time employees in health plans, H7157, H7158 [23OC], H8257 [17NO]

——— repeal the ‘‘Cadillac Tax’’ on certain high-cost health plans, H7151, H7157, H7158 [23OC], H8657 [1DE], E1840 [18DE]

——— repeal the ‘‘Cadillac Tax’’ on certain high-cost health plans (H.R. 879), H1126 [25FE], H4387 [16JN]

——— use of budget reconciliation to repeal (H.R. 3762), H7098 [22OC], H7143–H7164, H7165, H7167, H7168 [23OC], H9084 [9DE], H9358 [16DE]

——— use of budget reconciliation to repeal (H.R. 3762), consideration (H. Res. 483), H7101–H7107 [22OC]

——— use of budget reconciliation to repeal (H.R. 3762), corrections in engrossment (H. Res. 526), H8254–H8259 [17NO]

Pensions: allow Federal law enforcement officers, firefighters, and air traffic controllers to make penalty-free withdrawals from governmental plans after a certain age (H.R. 2146), H2848–H2850 [12MY], H5600 [29JY]

——— allow Federal law enforcement officers, firefighters, and air traffic controllers to make penalty-free withdrawals from governmental plans after a certain age (H.R. 2146), consideration of Senate amendment (H. Res. 321), H4497–H4507 [18JN]

——— allow Federal law enforcement officers, firefighters, and air traffic controllers to make penalty-free withdrawals from governmental plans after a certain age (H.R. 2146), Senate amendment, H4507–H4525 [18JN], H4657–H4662 [25JN], E921, E928 [18JN]

——— clarify tax treatment of church pension plans, E1831 [18DE]

——— modify certain provisions relative to multiemployer pensions (H.R. 2844), E936 [19JN]

Petroleum: clarify that tar sands are crude oil subject to the Oil Spill Liability Trust Fund per-barrel excise tax, H179, H180 [9JA], H951 [11FE]

——— clarify that tar sands are crude oil subject to the Oil Spill Liability Trust Fund per-barrel excise tax (H.R. 214), H160 [9JA], E34 [8JA]

——— ensure that all forms of bitumen or synthetic crude oil from bitumen are subject to the Oil Spill Liability Trust Fund per-barrel excise tax, H951 [11FE]

——— gasoline tax, H5203, H5204, H5206 [15JY], H5527 [28JY]

——— index gasoline tax, H7643–H7646 [4NO], H8134, H8135 [5NO], H8978 [3DE]

——— repeal fossil fuel subsidies for oil companies (H.R. 3311), E1181 [29JY]

Political campaigns: reform system of public financing of Presidential elections, establish a system for financing congressional elections, and promote disclosure of Federal campaign disbursements (H.R. 424), H3385 [19MY]

——— reform the financing of congressional elections by broadening participation by small dollar donors (H.R. 20), H2319 [21AP], H3382–H3385 [19MY]

Poverty: address needs of the impoverished, H9187–H9192 [9DE]

——— strengthen and expand proven anti-poverty programs and initiatives (H.R. 2721), H8230 [16NO], H8440 [30NO], E1077 [16JY]

Power resources: increase excise tax on gasoline, diesel, and kerosene fuels, H229 [13JA]

——— increase excise tax on gasoline, diesel, and kerosene fuels (H.R. 680), H2160 [14AP], H3763 [3JN], H4163 [11JN], H4385 [16JN], H5119 [14JY], H5208 [15JY], H5595 [29JY], H6710 [30SE], H7093 [22OC], E152 [3FE]

——— modify and extend certain tax incentives relating to energy (H.R. 4040), E1640 [17NO]

——— provide for equalization of the excise tax on liquefied natural gas and liquefied petroleum gas, H4582 [23JN]

Public safety officers: exclude certain compensation received by public safety officers and their dependents from gross income (H.R. 606), H2846–H2848 [12MY], E706 [14MY]

Rates, H415 [20JA], H1935, H1976–H1978, H2015, H2016 [25MR], H2118 [13AP], H2160 [14AP], H6970, H6971 [9OC], H9685, H9686 [17DE]

Renewable energy: extend the renewable energy production tax credit, H6846 [7OC]

——— phaseout and repeal the renewable energy production tax credit and reduce corporate income tax (H.R. 1901), H2671 [30AP]

Republican Party: national agenda, H15 [6JA], H95 [7JA], H235, H236 [13JA], H712 [3FE], H1697–H1704 [17MR], H2321 [21AP], H3499 [20MY], H7038 [21OC], H7170 [23OC], E635 [30AP]

Republican Study Committee: budget priorities, H1959–H1963 [25MR]

Research: extend the research credit without increasing the deficit or delaying further tax reform, H3418, H3419 [20MY]

——— make research and development tax credit permanent, H9425 [17DE]

——— simplify and make permanent the research credit (H.R. 880), H3410–H3419 [20MY], E770 [21MY]

——— simplify and make permanent the research credit (H.R. 880), consideration (H. Res. 273), H3403–H3410 [20MY]

——— simplify and make permanent the research credit (H.R. 880), motion to recommit, H3418, H3419 [20MY]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 25), H7646 [4NO]

Social Security: eliminate cap on income subject to payroll taxes, E181 [10FE]

Solar energy: extend energy credit for solar projects under construction, H8252 [17NO]

Supreme Court: decision in King v. Burwell relative to IRS promulgation of regulations to extend tax-credit subsidies for coverage purchased through Federal Patient Protection and Affordable Care Act exchanges, H4762–H4765 [25JN], H5019 [9JY]

Tax-exempt organizations: improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), H2236–H2238 [15AP], H4779 [7JY]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), consideration of Senate amendment (H. Res. 338), H4657–H4662 [25JN]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), Senate amendment, H4172–H4218 [11JN], H4646 [24JN], H4666–H4698 [25JN], E910 [16JN], E917 [17JN], E981 [25JN]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), unanimous-consent agreement, H4117 [10JN], H4172 [11JN]

——— provide a deduction from the gift tax for gifts made to certain exempt organizations, H9431 [17DE]

——— provide a deduction from the gift tax for gifts made to certain exempt organizations (H.R. 1104), H2240, H2241 [15AP]

Taxpayers: establish a maximum rate of Federal, State, and local tax imposed (H.R. 144), H2201 [14AP]

Texas Society of CPAs: anniversary, H7747 [5NO]

Transportation: extend the parity between exclusion from income for employer-provided mass transit and parking benefits (H.R. 1046), E238 [24FE]

——— importance of infrastructure investment, H2094–H2098 [26MR], H3496–H3501 [20MY], H4779 [7JY], H5203, H5206 [15JY], H6825 [6OC], E788 [21MY]

——— improve infrastructure, H7014–H7016 [20OC]

——— reform Federal role in transportation policy and empower States with taxing and spending authority over highway and transit programs, H7678, H7679 [4NO]

Veterans: exclude from gross income the discharge of certain student loans of deceased or disabled veterans (H.R. 1581), H1856 [24MR]

——— extend work opportunity tax credit to certain veterans, improve coordination of job training services, and improve Federal contracting with small businesses owned by disabled veterans, H2955 [13MY]

——— prevent veterans from being disqualified from contributing to health savings accounts by reason of receiving VA medical care for service-connected disabilities, H3400 [20MY], H5647 [29JY]

——— 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. 76), H6286 [28SE], E783 [21MY]

Women: protect medical privacy of all women, including victims of rape or incest, relative to her choice of or use of comprehensive health insurance coverage, H509 [22JA]

Remarks in Senate

Abortion: prohibit taxpayer funded abortions, S1371–S1374 [10MR], S1398, S1404, S1412, S1415, S1416, S1419, S1420, S1426, S1427 [11MR], S1452–S1454, S1458–S1463, S1472–S1474, S1476–S1478 [12MR], S1511–S1515, S1517 [16MR], S1559–S1565, S1570 [17MR], S1591, S1597, S1615–S1618, S1620, S1623–S1625 [18MR], S1637–S1648, S1651–S1653 [19MR], S2144, S2162 [14AP], S2185, S2186, S2192 [15AP], S2227–S2232 [16AP], S2260 [20AP], S2312 [22AP], S2392 [23AP]

Air pollution: create a point of order against any legislation that would create a tax or fee on carbon emissions, S1846, S1868, S1870 [25MR]

——— establish a deficit-neutral reserve fund to protect against any legislation that would create a tax or fee on carbon emissions, S1989, S1990 [26MR]

——— impact of economy-wide global warming pollution emission cap and trade program, S334 [21JA], S371 [22JA]

——— provide for carbon dioxide and other greenhouse gas emission fees, S3445–S3447 [2JN]

Airport and Airway Trust Fund: extend funding and expenditure authority (H.R. 3614), S6989 [29SE]

Alcoholic beverages: exempt the natural aging process in the determination of the production period for distilled spirits (S. 1179), S2600 [4MY]

——— reduce excise tax rate on beer produced domestically by certain qualifying producers (S. 375), S775 [4FE], S826–S828 [5FE]

Bankruptcy: clarify rule allowing discharge as a nonpriority claim of governmental claims arising from disposition of farm assets (S. 194), S284 [20JA]

Budget: allocation of funds, S386 [22JA], S704 [2FE], S1592 [18MR], S3104 [20MY], S7518 [27OC]

——— comparison between Senate and Obama administration proposals, S1591 [18MR]

——— comply with pay-as-you-go requirement, S2158 [14AP]

——— constitutional amendment to require balanced (S.J. Res. 6), S780 [4FE], S954 [12FE], S7231–S7233 [8OC]

——— reconciliation process, S1699 [23MR]

——— revise defense and non-defense spending levels, provide offsets, and temporarily extend the public debt ceiling, S7497 [27OC], S7551–S7553, S7558 [28OC], S7601–S7605, S7608–S7611, S7616–S7620, S7623–S7652 [29OC], S7665–S7673 [30OC], S7802 [5NO]

Business and industry: deny tax deductions for corporate regulatory violations (S. 413), S860 [9FE]

——— empower States to require online retailers to collect and remit State sales and use taxes (S. 698), S8648–S8650 [15DE]

——— establish a deficit-neutral reserve fund to expand denial of deduction for certain excessive employee remuneration, S2009 [26MR]

——— expand denial of deduction for certain excessive employee remuneration (S. 1127), S2532 [29AP]

——— permanently extend increased expensing limitations for depreciable business assets (H.R. 636), S2255 [16AP], S2261 [20AP]

——— reform international tax system, S6062 [28JY], S6350 [5AU], S7728–S7731 [3NO]

Charities: accelerate income tax benefits for charitable cash contributions for relief of the families of New York Police Dept., officers Wenjian Liu and Rafael Ramos (H.R. 1527), S2088 [26MR]

——— prohibit modification or amendment of standards and regulations governing substantiation of charitable contributions (S. 2370), S8589 [10DE]

Children and youth: require individuals to include their Social Security numbers on the income tax return as a condition of claiming the refundable portion of the child tax credit, S2232 [16AP]

China: proposal to implement economy-wide global warming pollution emission cap and trade program, S6998 [29SE]

Climate: create a point of order against any legislation that would use tax dollars to censor publicly-funded climate science, S1968, S2006, S2007 [26MR]

Coal: extend and improve the Indian coal production tax credit (S. 1361), S2973 [18MY]

Colleges and universities: establish a deficit-neutral reserve fund to simplify and expand tax incentives for higher education to boost student attendance and completion, S1875 [25MR]

Committee on Finance (Senate): accomplishments during 114th Congress, S8765–S8768 [17DE]

——— report on investigation of allegations that the 501(c)3 and 501(c)4 tax-exempt status of certain political groups was subject to additional scrutiny by the IRS, S6356–S6363 [5AU]

Committee on Taxation (Joint): provide a macroeconomic analysis or dynamic scoring of the impact of major revenue legislation, S1963, S1999 [26MR]

Committee on the Budget (Senate): revision of budgetary allocations, aggregates, and levels, S8841 [18DE]

Congress: accomplishments of the 114th Congress, S8182 [30NO], S8838 [18DE]

——— goals of the 114th Congress, S27–S29 [7JA], S78, S80, S92–S94 [8JA], S1207 [2MR]

——— legislative priorities, S8183 [30NO]

Corporations: allow a temporary dividends received deduction from a controlled foreign corporation for certain taxable years (S. 397), S836 [5FE]

Courts: disallow deductions for the payment of punitive damages (S. 169), S204 [13JA]

Crime: prevent identity theft and tax fraud, S3273 [22MY]

Dept. of Defense: overseas contingency operations funding, S1740, S1745, S1757 [24MR], S1837, S1885 [25MR], S2641 [5MY], S3643–S3650, S3665 [3JN], S3733–S3736, S3744, S3751, S3760, S3765 [4JN], S3851–S3854, S3886, S3887 [8JN], S3890, S3891, S3895–S3905, S3907–S3910, S3917 [9JN], S3979–S3981 [10JN], S4187 [16JN], S4214 [17JN], S4258, S4273, S4293 [18JN], S4916–S4920 [9JY], S6919 [24SE], S7131, S7134 [6OC], S7191–S7193 [7OC]

Dept. of Education: establish a deficit-neutral reserve fund for a simplified income-driven student loan repayment plan and reducing overlapping student loan repayment plans, S1838, S1842 [25MR], S2209 [15AP]

——— establish a simplified income-driven student loan repayment plan, new and notification about repayment options, and loan forgiveness for the total and permanently disabled, S63 [7JA]

——— simplify college financial aid application and repayment processes, streamline Federal grant and loan programs, reinstate year-round access to Pell Grants, and discourage over-borrowing (S. 108), S61–S66 [7JA], S3668 [3JN]

Dept. of the Interior: modify spending-neutral reserve fund for Payments in Lieu of Taxes program at levels equivalent to property tax revenues lost due to the presence of Federal land, S2008 [26MR]

——— restore mandatory funding status of the Payments in Lieu of Taxes program (S. 517), S992 [12FE]

Dept. of the Treasury: prohibit use of private collection agencies to collect tax debt, S8358 [3DE]

——— regulate tax return preparers (S. 137), S103 [8JA]

Dept. of Veterans Affairs: access of veterans to care and infrastructure funding through imposition of a minimum effective tax rate for high-income taxpayers, S8349 [3DE]

Domestic policy: increase certain fuel taxes, strengthen the earned income tax and child tax credits, and make permanent certain tax provisions under the American Recovery and Reinvestment (S. 1994), S6927 [24SE], S7257–S7260 [8OC], S7454 [22OC], S7631 [29OC]

Drugs: allow deductions and credits relative to expenditures in connection with marijuana sales conducted in compliance with State law (S. 987), S2249 [16AP]

Earned Income Tax Credit Awareness Day: observance, S662 [29JA]

Economy: importance of job creation, S34–S36 [7JA], S155 [12JA], S2769 [12MY]

——— national objectives priority assignments, S575 [28JA], S645–S648 [29JA], S750–S752 [4FE], S874 [10FE], S1690–S1694 [23MR], S2428–S2430 [27AP], S2705–S2708 [7MY], S6283 [4AU]

——— provide for greenhouse gas emission fees, reduce corporate income tax, provide tax credits to workers, and deliver additional benefits to the retired and disabled (S. 1548), S4031 [10JN], S4232–S4235, S4237 [17JN], S4571 [24JN], S6998 [29SE], S7151 [6OC]

——— revitalize the middle class, S301–S303 [21JA], S617–S619 [29JA], S1421–S1423 [11MR], S6269 [4AU]

Education: impose a minimum effective tax rate for high-income taxpayers to raise revenue to establish a program to provide two years of free tuition for qualifying community college students, S1877 [25MR], S1987 [26MR]

——— improve certain education savings plans, S519 [27JA]

——— improve certain education savings plans (S. 335), S698 [2FE]

——— prohibit taxing of investment earnings in 529 college savings accounts upon withdrawal of funds, S549 [28JA]

——— provide tax credit to teachers in rural or high unemployment areas or who achieve National Board for Professional Teaching Standards certification (S. 138), S104 [8JA]

Electric power: extend production tax credit for wind power, S528 [27JA], S572 [28JA], S7202–S7204 [7OC]

Electronic commerce: make permanent the moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce (H.R. 235), S4533 [23JN]

——— make permanent the moratorium on Internet access taxation and multiple and discriminatory taxes on electronic commerce (S. 431), S4192 [16JN], S8648–S8650 [15DE]

Employment: establish a deficit-neutral reserve fund to prevent U.S. jobs from moving overseas by reducing the corporate tax rate, S2005 [26MR]

——— establish a deficit-neutral reserve fund to provide incentives for businesses to bring jobs and business activity back to the U.S., S1972, S1984 [26MR]

——— establish a deficit-neutral reserve fund to provide tax benefits to employers that invest in American jobs and provide fair pay and benefits and eliminate tax benefits for corporations that ship jobs overseas, S1990 [26MR]

——— establish a tax credit for on-site apprenticeship programs (S. 959), S2222 [15AP]

——— exclude from income amounts received from certain unlawful discrimination claims and allow income averaging for backpay and frontpay awards from such claims (S. 2059), S6815 [17SE]

——— incentivize establishment and provide States with temporary financing of short-time compensation programs (S. 1902), S6189 [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 (S. 1486), S3641 [3JN]

——— provide incentives for businesses to bring jobs back and business activity back to the U.S. (S. 1737), S7256 [8OC]

Families and domestic relations: enhance the dependent care credit to make child care more affordable (S. 661), S1306 [4MR]

——— establish a deduction for married couples who are both employed and have young children (S. 660), S1306 [4MR]

——— establish a deduction for married couples who are both employed and have young children and enhance the dependent care credit, S8332, S8343, S8344 [3DE]

——— establish a deficit-neutral reserve fund to enhance the child and dependent care tax credit, S1880 [25MR]

——— establish a deficit-neutral reserve fund to extend and expand middle class tax relief, S2007, S2008 [26MR]

——— establish a deficit-neutral reserve fund to permanently repeal estate tax, S2000 [26MR]

——— make improvements to the earned income tax credit and child tax credit permanent, S8774, S8775 [17DE]

——— provide for a refundable adoption tax credit (S. 950), S8059 [18NO]

——— provide for improved compliance with the requirements of the earned income tax credit, S6110 [29JY]

——— strengthen the earned income tax credit and make permanent certain tax provisions under the American Recovery and Reinvestment Act, S302 [21JA], S663 [29JA]

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 (S. 1109), S2476 [28AP], S6851 [21SE]

Federal employees: establish a deficit-neutral reserve fund prohibiting discretionary bonuses for employees who have delinquent tax liability, S1857 [25MR]

——— make persons having seriously delinquent tax debts ineligible for Federal employment (S. 303), S619 [29JA]

Federal Employees’ Compensation Act: modify, S2292 [21AP]

Fire prevention: treat automatic fire sprinkler system retrofits under certain deduction guidelines and as 15-year property for purposes of depreciation (S. 2068), S6896 [22SE]

Food: permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), S2255 [16AP], S2261 [20AP], S2835, S2841–S2845 [13MY], S2897, S2899–S2901, S2903–S2906, S2914, S2919, S2946 [14MY], S3231 [21MY], S3285, S3286 [22MY]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), conference report, S8591 [10DE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), House amendment, S4523, S4526 [23JN], S4572, S4584, S4609 [24JN]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), unanimous-consent agreement, S2834 [13MY], S4554 [23JN], S4579, S4583 [24JN]

——— permanently extend and expand deduction for charitable contributions of food inventory (S. 930), S2174, S2175 [14AP]

Frederick County, MD: anniversary of repudiation of British Stamp Act, S7096 [1OC]

Health: extend special rule for senior citizens relative to income level for deduction of medical care expenses, S8352 [3DE]

——— national policy to provide health care and reform insurance procedures, S970 [12FE], S4937 [9JY], S7568–S7570 [28OC]

——— reform provision of insurance coverage by promoting health savings accounts, State-based alternatives, and price transparency if tax-credit subsidies for coverage are lost under King v. Burwell (S. 1531), S3928–S3931 [9JN]

——— repeal excise tax on medical devices, S8270, S8285 [2DE]

——— repeal excise tax on medical devices (H.R. 160), S4522 [22JN], S4523 [23JN]

——— repeal excise tax on medical devices (S. 149), S450 [26JA]

——— repeal tax increase on taxpayers who incur catastrophic medical expenses, S8271 [2DE]

Health Care and Education Reconciliation Act: repeal, S5710 [26JY], S5921 [27JY]

——— repeal health-care related provisions (H.R. 596), S732 [3FE], S799 [4FE], S803 [5FE], S876 [10FE]

——— repeal (S. 339), S702 [2FE], S707 [3FE]

Health care professionals: provide exclusion for assistance provided to certain veterinary student loan repayment or forgiveness program participants (S. 440), S902 [10FE]

Highway Trust Fund: funding, S2631 [5MY]

——— infrastructure repair funding through increasing the Federal gas tax, S7803 [5NO], S7882 [10NO]

Immigration: prevent claims of the earned income tax credit by individuals receiving Social Security numbers and work authorizations pursuant to certain deferred action programs (S. 686), S1386 [10MR], S1596 [18MR]

——— reform, S893–S896 [10FE], S1599 [18MR], S4272 [18JN]

Income: review of tax expenditures, S1886 [25MR]

Information Sharing and Analysis Organizations: provide refundable credit for associated costs (S. 1023), S2304 [21AP]

Infrastructure: improvement funding through closing certain tax loopholes for offshore corporations, S1696, S1698, S1701–S1703 [23MR], S1742, S1748–S1750 [24MR], S2205 [15AP], S2625 [5MY]

Insurance: protect victims of violence or disease, veterans, workers who have lost health insurance and jobs, and other vulnerable populations from repeal of the advance premium tax credit, S8355 [3DE]

——— restrict the insurance business exception to passive foreign investment company rules (S. 1687), S4650 [25JN]

——— strike reinstatement of tax on employee health insurance premiums and health plan benefits, S8354 [3DE]

Internal Revenue Code: establish a deficit-neutral reserve fund to extend certain expiring tax provisions, S1875 [25MR]

——— extend certain expiring provisions, S8624 [14DE], S8647, S8648, S8659 [15DE], S8690–S8702, S8713–S8715, S8717–S8723 [16DE], S8733, S8739–S8742, S8750–S8752, S8761, S8773–S8776, S8789–S8791 [17DE], S8838, S8850–S8859, S8866, S8869–S8871, S8874 [18DE]

——— provide for comprehensive tax reform, S566 [28JA], S2189 [15AP], S5498 [23JY], S6911–S6913 [24SE]

IRS: clarify that all Internal Revenue Code provisions shall apply to legally married same-sex couples in the same manner as other married couples (S. 1740), S4957 [9JY]

——— prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (S. 283), S619 [29JA]

——— prohibit use of funds to target citizens for exercising any right guaranteed under the First Amendment of the Constitution (S. 965), S2223 [15AP]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), S2255 [16AP], S2261 [20AP], S2743 [11MY], S2906, S2926 [14MY], S2951–S2964, S2966–S2968, S3006 [18MY], S3009, S3014–S3053 [19MY], S3089–S3100, S3103, S3104, S3106–S3109, S3112 [20MY], S3202–S3207, S3209–S3213, S3216, S3219–S3223, S3225–S3231 [21MY], S3253, S3255–S3259, S3261–S3263, S3265–S3270, S3272, S3277, S3279–S3283, S3285–S3288, S3290–S3299 [22MY], S4010 [10JN], S4066–S4068 [11JN]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), House amendment, S7497 [27OC], S7551–S7553, S7558 [28OC], S7601–S7605, S7608–S7611, S7616–S7620, S7623–S7652 [29OC], S7665–S7675 [30OC], S7802 [5NO]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), motion to proceed, S2663 [6MY], S2699, S2700, S2736–S2739 [7MY], S2767–S2772, S2779–S2792 [12MY], S2815–S2819, S2821, S2826, S2834–S2845 [13MY], S2897, S2902, S2906, S2908–S2922 [14MY]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), unanimous-consent agreement, S2733 [7MY], S2834 [13MY], S2926 [14MY]

——— provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), unanimous-consent request, S3026, S3045, S3046, S3047, S3048, S3049 [19MY], S3291 [22MY]

——— reform partnership audits rules, S7636 [29OC]

Keystone XL Pipeline: clarify that tar sands are crude oil subject to the Oil Spill Liability Trust Fund per-barrel excise tax, S189 [13JA]

Minimum wage: establish a deficit-neutral reserve fund to allow States to raise the minimum wage above the Federal level, S2006 [26MR]

Motor vehicles: extend credit for new qualified fuel cell motor vehicles and alternative fuel vehicle refueling property, S527 [27JA]

National objectives: reform the Federal tax code, S619 [29JA]

Nepal: provide nonsensitive exports duty-free treatment in the U.S. market, S3286 [22MY]

Obama, President: evaluation of administration, S304–S306 [21JA]

——— State of the Union Message, S260 [20JA], S301–S306, S309 [21JA], S531 [27JA], S617–S619 [29JA]

Organisation for Economic Co-operation and Development: impact of Base Erosion and Profit Shifting Project Action Plan on U.S. and international tax strategies, S5155–S5157 [16JY]

Patient Protection and Affordable Care Act: allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate, S6119 [29JY]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.J. Res. 61), S6087 [28JY], S6089 [29JY], S6437–S6451, S6453–S6455 [8SE], S6477–S6525 [9SE], S6544–S6596 [10SE], S6615–S6644 [15SE], S6661–S6666, S6668–S6676, S6679–S6689 [16SE], S6773–S6785 [17SE], S6868–S6870, S6883, S6888 [22SE], S6910, S6911, S6913–S6920, S6930, S6931 [24SE], S7380 [21OC]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.J. Res. 61), unanimous-consent agreement, S6342 [5AU], S6543, S6581 [10SE], S6643 [15SE]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.J. Res. 61), unanimous-consent request, S6442 [8SE], S6543 [10SE]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), S34 [7JA], S5566–S5677 [24JY], S5701–S5710 [26JY], S5893, S5895–S5900, S5907–S5910, S5912–S5919, S5921, S5922 [27JY], S6045–S6056, S6058, S6062–S6066 [28JY], S6089, S6091, S6098–S6102, S6104–S6108, S6113–S6116, S6122–S6125 [29JY], S6147, S6149, S6153–S6162, S6166, S6181, S6205 [30JY], S6370 [5AU], S7183–S7185 [7OC], S7557 [28OC], S7631 [29OC], S7802–S7804, S7807–S7810 [5NO]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), conference report, S8227 [1DE], S8335, S8357–S8369 [3DE], S8428 [7DE], S8565 [10DE], S8660 [15DE], S8758, S8759 [17DE]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), House amendment, S7881–S7886 [10NO], S8072 [18NO]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), motion to instruct conferees, S7884–S7887 [10NO]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), motion to proceed, S5181–S5184, S5186–S5191, S5194 [21JY], S5431, S5432, S5438–S5441, S5444–S5447, S5451 [22JY], S5477–S5484, S5486–S5500, S5506 [23JY]

——— allow employers to exempt employees with health coverage under TRICARE or VA from employer health insurance mandate (H.R. 22), unanimous-consent agreement, S5702 [26JY], S7881–S7883 [10NO], S8353 [3DE]

——— establish a deficit-neutral reserve fund relative to transparency in taxes, premiums, and coverage benefits, S1988 [26MR]

——— establish a deficit-neutral reserve fund to modify definition of full-time employee relative to employer health insurance mandate, S1970 [26MR]

——— establish a deficit-neutral reserve fund to repeal amendments which disqualify expenses for over-the-counter drugs under health savings accounts and health flexible spending arrangements, S1857 [25MR]

——— exempt emergency services volunteers from individual health insurance mandate (H.R. 1191), S1634 [18MR], S1637 [19MR], S2361, S2362, S2379, S2381–S2389, S2392 [23AP], S2420, S2425–S2427 [27AP], S2441–S2444, S2447–S2463, S2466–S2468 [28AP], S2491–S2493, S2495–S2509, S2511–S2513 [29AP], S2544–S2557, S2560 [30AP], S2593 [4MY], S2627, S2644 [5MY], S2660, S2663–S2666, S2672–S2676 [6MY], S2700, S2702, S2703, S2715–S2728 [7MY], S2818 [13MY], S4810, S4819 [8JY], S6443, S6446 [8SE], S6493, S6502, S6519 [9SE], S6544, S6559, S6561, S6562, S6582, S6584, S6585, S6595, S6596 [10SE], S6617, S6620, S6623 [15SE]

——— exempt emergency services volunteers from individual health insurance mandate (H.R. 1191), unanimous-consent agreement, S2239 [16AP], S2371 [23AP], S2721 [7MY]

——— exempt emergency services volunteers from individual health insurance mandate (H.R. 1191), unanimous-consent request, S2669, S2670, S2675 [6MY]

——— exempt emergency services volunteers from individual health insurance mandate (H.R. 33), S217 [13JA], S221 [16JA], S1206 [27FE]

——— impact of implementation on small business, S3982–S3984 [10JN]

——— impact on job creation and hiring, S321 [21JA]

——— modify definition of full-time employee relative to employer health insurance mandate (H.R. 30), S70–S73 [8JA]

——— modify definition of full-time employee relative to employer health insurance mandate (S. 30), S17 [6JA], S321, S322 [21JA]

——— modify definition of small employer relative to employer health insurance mandate (H.R. 1624), S7084 [1OC]

——— repeal, S1843 [25MR], S1962 [26MR], S5672 [24JY], S5705, S5710 [26JY], S5921 [27JY]

——— repeal excise tax on high cost employer-sponsored health coverage, S8344 [3DE]

——— repeal excise tax on high cost employer-sponsored health coverage (S. 2045), S7248 [8OC], S7977 [17NO], S8535–S8538 [9DE]

——— repeal (H.R. 596), S732 [3FE], S799 [4FE], S803 [5FE], S876 [10FE]

——— repeal mandate requiring certain employers to automatically enroll full-time employees in health plans, S7610 [29OC]

——— repeal (S. 339), S702 [2FE], S707 [3FE]

——— repeal the individual health insurance mandate, S2156 [14AP]

——— repeal the individual health insurance mandate (H.R. 143), S3921 [9JN]

——— tax liability relative to repayment of cost-sharing subsidy, S2143 [14AP]

——— use of budget reconciliation to repeal (H.R. 3762), S7800 [5NO], S8112 [18NO], S8114 [19NO], S8197, S8198, S8201, S8203, S8210–S8220, S8230–S8234 [1DE], S8247–S8266, S8268–S8286, S8289–S8293, S8295–S8298, S8319–S8321 [2DE], S8324–S8335, S8339–S8357, S8366 [3DE], S8566 [10DE]

——— use of budget reconciliation to repeal (H.R. 3762), unanimous-consent agreement, S8234 [1DE], S8350 [3DE]

Pensions: allow Federal law enforcement officers, firefighters, and air traffic controllers to make penalty-free withdrawals from governmental plans after a certain age (H.R. 2146), S3844 [4JN]

——— allow Federal law enforcement officers, firefighters, and air traffic controllers to make penalty-free withdrawals from governmental plans after a certain age (H.R. 2146), House amendment, S4282–S4287, S4290, S4291, S4332 [18JN], S4333 [22JN], S4523–S4533, S4535–S4539 [23JN], S4557, S4559, S4574, S4579, S4590, S4608 [24JN], S4620, S4628 [25JN]

——— allow Federal law enforcement officers, firefighters, and air traffic controllers to make penalty-free withdrawals from governmental plans after a certain age (H.R. 2146), unanimous-consent agreement, S4579 [24JN]

——— clarify tax treatment of church pension plans (S. 2308), S8302 [2DE], S8617 [10DE]

——— modify certain provisions relative to multiemployer pensions (S. 1631), S7256 [8OC]

——— modify certain safe harbor requirements to encourage small business to offer retirement plans and to allow individuals to save more (S. 266), S629–S633 [29JA]

Petroleum: clarify that tar sands are crude oil subject to the Oil Spill Liability Trust Fund per-barrel excise tax, S222–S224 [16JA], S335 [21JA], S395, S396 [22JA], S451, S453 [26JA], S523 [27JA], S637 [29JA]

——— economic impact of increasing oil prices relative to construction of the Keystone XL Pipeline, S313 [21JA]

——— ensure that all forms of bitumen or synthetic crude oil from bitumen are subject to the Oil Spill Liability Trust Fund per-barrel excise tax, S394, S395 [22JA]

——— gasoline tax, S6926 [24SE]

Pipelines: impose a fee of 8 cents per barrel of oil transported through the Keystone XL Pipeline with fee revenues going to the Land and Water Conservation Fund, S402 [22JA]

Poverty: facilitate nationwide availability of volunteer income tax assistance for low-income and underserved populations (S. 996), S2297 [21AP]

Power resources: extend and reform biodiesel tax incentives (S. 2353), S8380 [3DE]

——— extend certain expiring energy tax incentives (S. 2391), S8607–S8609 [10DE]

——— extend certain solar and wind energy tax credits, S8581 [10DE], S8659 [15DE], S8690, S8714 [16DE]

——— increase excise tax on gasoline, diesel, and kerosene fuels, S8068 [18NO]

——— modify energy credit to provide greater incentives for combined heat and power (CHP) and waste heat to power (WHP) energy efficiency technologies (S. 1516), S3779 [4JN]

Public safety officers: exclude certain compensation received by public safety officers and their dependents from gross income (H.R. 606), S2913 [14MY]

Puerto Rico: make residents eligible for the earned income tax credit and provide equitable treatment relative to the refundable portion of the child tax credit, S8184 [30NO]

——— provide assistance and support through tax relief and financial and pension reforms (S. 2381), S8867–S8869 [18DE]

——— status of economic crisis, S8183–S8186 [30NO]

Rates, S2641 [5MY]

Renewable energy: extend publicly traded partnership ownership structure to energy power generation projects and transportation fuels (S. 1656), S8579 [10DE]

Republican Party: national agenda, S712, S713 [3FE], S1843 [25MR], S3090 [20MY], S6328 [5AU]

Research: permanently extend the research and development credit, S7731 [3NO]

——— provide for special treatment of the research credit for certain startup companies, S1882 [25MR]

——— provide for special treatment of the research credit for certain startup companies (S. 455), S7076 [1OC]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (S. 155), S552, S553 [28JA]

Schools: modify and permanently extend qualified zone academy bonds to facilitate school renovation and construction and treat such bonds as specified tax credit bonds (S. 1753), S5010 [13JY]

Securities: provide for Move America bonds and allow such bonds to be converted into tax credits to support public-private partnerships for infrastructure investment (S. 1186), S2601 [4MY]

Senate: tribute to Members who worked on extending certain expiring provisions of the Internal Revenue Code, S8693 [16DE]

Senate Competitiveness Caucus: establish, S4100 [11JN]

Small business: establish a deficit-neutral reserve fund to permanently increase small business expensing allowance, S1991 [26MR]

——— expand and modify the credit for employee health insurance expenses of small employers, S1881 [25MR]

——— provide tax incentives, S8750–S8752 [17DE]

——— provide tax incentives (S. 1141), S2571 [30AP]

Social Security: eliminate cap on income subject to payroll taxes, S815 [5FE]

——— improve old-age, survivors, and disability insurance program, provide cash relief for years when annual cost-of-living increases do not take effect, and provide benefit protection (S. 960), S7443 [22OC]

——— provide for reduction in payroll tax for enrollment in a private disability insurance plan, S7629 [29OC]

——— reform, S1482 [12MR], S4821 [8JY]

States: grant authority to enforce State and local sales and use tax laws on remote or online transactions (H.R. 2775), S4192 [16JN]

Supreme Court: decision in King v. Burwell relative to IRS promulgation of regulations to extend tax-credit subsidies for coverage purchased through Federal Patient Protection and Affordable Care Act exchanges, S4621–S4625, S4628, S4633, S4634, S4638–S4640 [25JN]

——— hearing of arguments in King v. Burwell relative to IRS promulgation of regulations to extend tax-credit subsidies for coverage purchased through Federal Patient Protection and Affordable Care Act exchanges, S1235, S1242 [3MR], S1264, S1270–S1272, S1287, S1291–S1293 [4MR], S1398, S1399, S1401 [11MR], S3096 [20MY], S4068 [11JN], S4209 [16JN], S4219, S4243 [17JN], S4260–S4262, S4279–S4282 [18JN], S4336, S4340, S4341 [22JN], S4561, S4563, S4576–S4582 [24JN]

Tax-exempt organizations: improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), S2255 [16AP], S2261 [20AP], S2834–S2837, S2841–S2845 [13MY], S2897, S2899, S2903–S2905, S2907, S2910, S2946 [14MY], S3026 [19MY]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), House amendment, S4290, S4291, S4332 [18JN], S4523 [23JN], S4579, S4583, S4584, S4590, S4609 [24JN]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), unanimous-consent agreement, S2834 [13MY], S4579 [24JN]

Tobacco products: reform and enforce taxation (S. 1129), S2551 [30AP]

Transportation: importance of infrastructure investment, S3213–S3216 [21MY], S7087–S7089 [1OC], S7629–S7632 [29OC]

Treaties and agreements: removal of injunction of secrecy, S2139 [13AP]

Volunteer workers: provide recruitment and retention incentives for volunteer emergency service workers (S. 616), S1203 [27FE]

Reports

Change the Definition of ‘‘Full-Time’’ to 40 Hours Per Week: Congressional Research Service, H118 [8JA]

Reports filed

Alternative Tax Liability Limitation Increase for Certain Small Insurance Companies: Committee on Finance (Senate) (S. 905) (S. Rept. 114–16), S2171 [14AP]

American Research and Competitiveness Act: Committee on Ways and Means (House) (H.R. 880) (H. Rept. 114–113), H3211 [14MY]

America’s Small Business Tax Relief Act: Committee on Ways and Means (House) (H.R. 636) (H. Rept. 114–21), H865 [9FE]

Bonus Depreciation Modification and Make Permanent: Committee on Ways and Means (House) (H.R. 2510) (H. Rept. 114–317), H7331 [28OC]

Charitable Agricultural Research Act: Committee on Finance (Senate) (S. 908) (S. Rept. 114–19), S2171 [14AP]

Cider Investment and Development through Excise Tax Reduction (CIDER) Act: Committee on Finance (Senate) (S. 906) (S. Rept. 114–17), S2171 [14AP]

Conservation Easement Incentive Act: Committee on Ways and Means (House) (H.R. 641) (H. Rept. 114–17), H865 [9FE]

Consideration of H.R. 3, Keystone XL Pipeline Act and H.R. 30, Save American Workers Act: Committee on Rules (House) (H. Res. 19) (H. Rept. 114–1), H103 [7JA]

Consideration of H.R. 7, No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act: Committee on Rules (House) (H. Res. 42) (H. Rept. 114–4), H477 [21JA]

Consideration of H.R. 160, Protect Medical Innovation Act and H.R. 1190, Protecting Seniors’ Access to Medicare Act: Committee on Rules (House) (H. Res. 319) (H. Rept. 114–157), H4430 [16JN]

Consideration of H.R. 529, Tax Treatment of Certain Education Savings Plans Improvement: Committee on Rules (House) (H. Res. 121) (H. Rept. 114–28), H1112 [24FE]

Consideration of H.R. 596, Patient Protection and Affordable Care Act and Health Care and Education Reconciliation Act Health-Care Related Provisions Repeal: Committee on Rules (House) (H. Res. 70) (H. Rept. 114–13), H702 [2FE]

Consideration of H.R. 622, State and Local Sales Tax Deduction Fairness Act: Committee on Rules (House) (H. Res. 200) (H. Rept. 114–74), H2208 [14AP]

Consideration of H.R. 636, America’s Small Business Tax Relief Act, and H.R. 644, America Gives More Act: Committee on Rules (House) (H. Res. 101) (H. Rept. 114–23), H915 [10FE]

Consideration of H.R. 1105, Death Tax Repeal Act: Committee on Rules (House) (H. Res. 200) (H. Rept. 114–74), H2208 [14AP]

Consideration of H.R. 2262, Spurring Private Aerospace Competitiveness and Entrepreneurship (SPACE) Act and H.R. 880, American Research and Competitiveness Act: Committee on Rules (House) (H. Res. 273) (H. Rept. 114–127), H3386 [19MY]

Consideration of H.R. 2596, Intelligence Services Appropriations and Extend Vote Reconsideration Deadline for H.R. 1314, Trade Act: Committee on Rules (House) (H. Res. 315) (H. Rept. 114–155), H4381 [15JN]

Consideration of H.R. 3762, Restoring Americans’ Healthcare Freedom Reconciliation Act: Committee on Rules (House) (H. Res. 483) (H. Rept. 114–303), H7088 [21OC]

Consideration of Senate Amendment to H.R. 1295, Trade Preferences Extension Act: Committee on Rules (House) (H. Res. 338) (H. Rept. 114–179), H4650 [24JN]

Consideration of Senate Amendment to H.R. 1314, Bipartisan Budget Act: Committee on Rules (House) (H. Res. 495) (H. Rept. 114–315), H7253 [27OC]

Consideration of Senate Amendment to H.R. 1314, Trade Act and Senate Amendments to H.R. 644, Trade Facilitation and Trade Enforcement Act: Committee on Rules (House) (H. Res. 305) (H. Rept. 114–146), H4134 [10JN]

Consideration of Senate Amendment to H.R. 2146, Defending Public Safety Employees’ Retirement Act: Committee on Rules (House) (H. Res. 321) (H. Rept. 114–167), H4490 [17JN]

Contracting and Tax Accountability Act: Committee on Oversight and Government Reform (House) (H.R. 1562) (H. Rept. 114–72), H2208 [14AP]

Corrections in Engrossment of H.R. 3762, Restoring Americans’ Healthcare Freedom Reconciliation Act: Committee on Rules (House) (H. Res. 526) (H. Rept. 114–340), H8239 [16NO]

Craft Beverage Bond Simplification Act: Committee on Finance (Senate) (S. 904) (S. Rept. 114–15), S2171 [14AP]

Death Tax Repeal Act: Committee on Ways and Means (House) (H.R. 1105) (H. Rept. 114–52), H2151 [13AP]

Don’t Tax Our Fallen Public Safety Heroes Act: Committee on Finance (Senate) (S. 916) (S. Rept. 114–26), S2171 [14AP]

Ease Burden of Federal Tax Compliance on Small Businesses: Committee on Small Business and Entrepreneurship (Senate) (S. Res. 252), S6651 [15SE]

Educator Tax Relief Act: Committee on Ways and Means (House) (H.R. 2940) (H. Rept. 114–310), H7173 [23OC]

Ensuring Tax Exempt Organizations the Right To Appeal Act: Committee on Ways and Means (House) (H.R. 1314) (H. Rept. 114–67), H2151 [13AP]

Equitable Access to Care and Health (EACH) Act: Committee on Ways and Means (House) (H.R. 2061) (H. Rept. 114–268), H6306 [28SE]

Evidence-Based Policymaking Commission Act: Committee on Homeland Security and Governmental Affairs (Senate) (S. 991) (S. Rept. 114–151), S7101 [1OC]

——— Committee on Oversight and Government Reform (House) (H.R. 1831) (H. Rept. 114–211), H5289 [16JY]

Exclude From Gross Income Certain Clean Coal Power Grants to Non-Corporate Taxpayers: Committee on Finance (Senate) (S. 919) (S. Rept. 114–29), S2171 [14AP]

Exclude Payments Received Under Work Colleges Program From Gross Income, Including Payments Made From Institutional Funds: Committee on Finance (Senate) (S. 912) (S. Rept. 114–22), S2171 [14AP]

Fair Treatment for All Gifts Act: Committee on Ways and Means (House) (H.R. 1104) (H. Rept. 114–64), H2151 [13AP]

Federal Employee Tax Accountability Act: Committee on Oversight and Government Reform (House) (H.R. 1563) (H. Rept. 114–73), H2208 [14AP]

Fighting Hunger Incentive Act: Committee on Ways and Means (House) (H.R. 644) (H. Rept. 114–18), H865 [9FE]

Hire More Heroes Act: Committee on Finance (Senate) (H.R. 22) (S. Rept. 114–3), S981 [12FE]

Improve Certain Education Savings Plans: Committee on Finance (Senate) (S. 335) (S. Rept. 114–56), S3236 [21MY]

——— Committee on Ways and Means (House) (H.R. 529) (H. Rept. 114–25), H1084 [20FE]

Investment Tax Credit for Waste Heat to Power Technology: Committee on Finance (Senate) (S. 913) (S. Rept. 114–23), S2171 [14AP]

IRS Bureaucracy Reduction and Judicial Review Act: Committee on Ways and Means (House) (H.R. 1295) (H. Rept. 114–71), H2151 [13AP]

IRS Email Transparency Act: Committee on Ways and Means (House) (H.R. 1152) (H. Rept. 114–69), H2151 [13AP]

IRS Enrolled Agents Use of Credentials Clarification: Committee on Finance (Senate) (S. 914) (S. Rept. 114–24), S2171 [14AP]

IRS Processing of 501(c)(3) and 501(c)(4) Applications for Tax-Exempt Status Submitted by ‘‘Political Advocacy’’ Organizations From 2010–2013: Committee on Finance (Senate) (S. Rept. 114–119), S6379 [5AU]

LNG and LPG Excise Tax Equalization Act: Committee on Finance (Senate) (S. 917) (S. Rept. 114–27), S2171 [14AP]

Military Spouse Job Continuity Act: Committee on Finance (Senate) (S. 920) (S. Rept. 114–30), S2172 [14AP]

Notice for Organizations That Include Charities Is Essential (NOTICE) Act: Committee on Finance (Senate) (S. 918) (S. Rept. 114–28), S2171 [14AP]

Permanent Active Financing Exception Act: Committee on Ways and Means (House) (H.R. 961) (H. Rept. 114–307), H7173 [23OC]

Permanent CFC Look-Through Act: Committee on Ways and Means (House) (H.R. 1430) (H. Rept. 114–309), H7173 [23OC]

Permanent Reduced Tax Recognition Period for Built-in Gains for S Corporations: Committee on Ways and Means (House) (H.R. 629) (H. Rept. 114–15), H865 [9FE]

Permanent Tax Rule Allowing Certain Tax-Free Distributions From Individual Retirement Accounts for Charitable Purposes: Committee on Ways and Means (House) (H.R. 637) (H. Rept. 114–20), H865 [9FE]

Permanent Tax Rules Regarding Basis Adjustments to Stock of S Corporations Making Charitable Contributions of Property: Committee on Ways and Means (House) (H.R. 630) (H. Rept. 114–16), H865 [9FE]

Philanthropic Enterprise Act: Committee on Finance (Senate) (S. 909) (S. Rept. 114–20), S2171 [14AP]

Prevent Targeting at the IRS Act: Committee on Ways and Means (House) (H.R. 709) (H. Rept. 114–66), H2151 [13AP]

Protect Medical Innovation Act: Committee on Ways and Means (House) (H.R. 160) (H. Rept. 114–147), H4241 [11JN]

Real Estate Investment and Jobs Act: Committee on Finance (Senate) (S. 915) (S. Rept. 114–25), S2171 [14AP]

Restaurant and Retail Jobs and Growth Act: Committee on Ways and Means (House) (H.R. 765) (H. Rept. 114–306), H7173 [23OC]

Restoring Access to Medication Act: Committee on Ways and Means (House) (H.R. 1270) (H. Rept. 114–308), H7173 [23OC]

Restoring Americans’ Healthcare Freedom Reconciliation Act: Committee on the Budget (House) (H.R. 3762) (H. Rept. 114–293), H6980 [16OC]

Special Rules Clarification for Accident and Health Plans of Certain Governmental Entities: Committee on Finance (Senate) (S. 910) (S. Rept. 114–21), S2171 [14AP]

State and Local Sales Tax Deduction Fairness Act: Committee on Ways and Means (House) (H.R. 622) (H. Rept. 114–51), H2151 [13AP]

Tax Rate Modification for Excise Tax on Investment Income of Private Foundations: Committee on Ways and Means (House) (H.R. 640) (H. Rept. 114–19), H865 [9FE]

Tax Relief Extension Act: Committee on Finance (Senate) (S. 1946) (S. Rept. 114–118), S6379 [5AU]

Taxpayer Bill of Rights Act: Committee on Ways and Means (House) (H.R. 1058) (H. Rept. 114–70), H2151 [13AP]

Taxpayer Knowledge of IRS Investigations Act: Committee on Ways and Means (House) (H.R. 1026) (H. Rept. 114–68), H2151 [13AP]

Terminate Taxpayer Financing of Presidential Election Campaigns and Party Conventions: Committee on House Administration (House) (H.R. 412) (H. Rept. 114–362), H9010 [3DE]

Truth in Settlements Act: Committee on Homeland Security and Governmental Affairs (Senate) (S. 1109) (S. Rept. 114–76), S4685 [7JY]

U.S. Tax Court Access and Administration Improvement: Committee on Finance (Senate) (S. 903) (S. Rept. 114–14), S2171 [14AP]

Wounded Warrior Tax Equity Act: Committee on Finance (Senate) (S. 907) (S. Rept. 114–18), S2171 [14AP]

Rules

Segregation of insurance premium payments for coverage of abortion services under the Patient Protection and Affordable Care Act: Dept. of HHS, H507 [22JA]

Rulings of the Chair

IRS: provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), S3293, S3294 [22MY]

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. 22), S5710 [26JY], S5921 [27JY]

Statements

Goals of the 114th Congress: Senator Reid, S29 [7JA]

No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act: Executive Office of the President, H507 [22JA]

Patient Protection and Affordable Care Act and Health Care and Education Reconciliation Act Health-Care Related Provisions Repeal (H.R. 596): Executive Office of the President, H732 [3FE]

Patient Protection and Affordable Care Act Is Working for Us, E198 [11FE]

Repeal Medicare Sustainable Growth Rate and Improve Payments for Physicians and Other Professionals and Extend State Children’s Health Insurance Program: Center for American Progress, H2043 [26MR]

Restoring Americans’ Healthcare Freedom Reconciliation Act Relative to Planned Parenthood Federation of America, Inc., Funding: Representative Castor, E1542 [27OC]

Restoring Full-Time to Forty Hours: Senator Alexander, Committee on Health, Education, Labor, and Pensions (Senate), S462 [26JA]

Veterinary Medicine Loan Repayment Program Enhancement Act: Several Veterinary and Animal Organizations, S902 [10FE]

Summaries

Financial Aid Simplification and Transparency Act (S. 108), S65 [7JA], S3669 [3JN]

Fixing America’s Surface Transportation (FAST) Act (H.R. 22), S8359 [3DE]

Tables

Budgetary effects of H.R. 3762, Restoring Americans’ Healthcare Freedom Reconciliation Act, S8251 [2DE]

Direct spending and revenue effects of H.R. 3762, Restoring Americans’ Healthcare Freedom Reconciliation Act, S8252 [2DE]

Direct spending and revenue effects of McConnell substitute amendment to H.R. 3762, Restoring Americans’ Healthcare Freedom Reconciliation Act, S8252 [2DE]

Highway Trust Fund plotted against the number of U.S. Senators per 10 million people, H7720 [4NO]

Texts of

H. Res. 19, consideration of H.R. 3, Keystone XL Pipeline Act and H.R. 30, Save American Workers Act, H115 [8JA]

H. Res. 42, consideration of H.R. 7, No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act, H485 [22JA]

H. Res. 70, consideration of H.R. 596, Patient Protection and Affordable Care Act and Health Care and Education Reconciliation Act health-care related provisions repeal, H713 [3FE]

H. Res. 101, consideration of H.R. 644, America Gives More Act and H.R. 636, America’s Small Business Tax Relief Act, H993 [12FE]

H. Res. 121, consideration of H.R. 529, tax treatment of certain education savings plans improvement and H.R. 5, Student Success Act, H1126 [25FE]

H. Res. 200, consideration of H.R. 622, State and Local Sales Tax Deduction Fairness Act, H.R. 1105, Death Tax Repeal Act, and H.R. 1195, Bureau of Consumer Financial Protection Advisory Boards Act, H2223 [15AP]

H. Res. 273, consideration of H.R. 2262, Spurring Private Aerospace Competitiveness and Entrepreneurship (SPACE) Act and H.R. 880, American Research and Competitiveness Act, H3403 [20MY]

H. Res. 305, consideration of Senate amendment to H.R. 1314, Trade Act and Senate amendments to H.R. 644, Trade Facilitation and Trade Enforcement Act, H4227 [11JN]

H. Res. 315, consideration of H.R. 2596, intelligence services appropriations, and extend vote reconsideration deadline for H.R. 1314, Trade Act, H4389 [16JN]

H. Res. 319, consideration of H.R. 160, Protect Medical Innovation Act and H.R. 1190, Protecting Seniors’ Access to Medicare Act, H4449 [17JN]

H. Res. 321, consideration of Senate amendment to H.R. 2146, Defending Public Safety Employees’ Retirement Act, H4497 [18JN]

H. Res. 338, consideration of Senate amendment to H.R. 1295, Trade Preferences Extension Act, H4657 [25JN]

H. Res. 495, consideration of Senate amendment to H.R. 1314, Bipartisan Budget Act, H7268 [28OC]

H. Res. 526, corrections in engrossment of H.R. 3762, Restoring Americans’ Healthcare Freedom Reconciliation Act, H8254 [17NO]

H.J. Res. 61, Hire More Heroes Act, H5488 [27JY]

H.R. 7, No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act, H494 [22JA]

H.R. 22, Hire More Heroes Act, H29 [6JA]

H.R. 30, Save American Workers Act, H125 [8JA]

H.R. 33, Protecting Volunteer Firefighters and Emergency Responders Act, H201 [12JA]

H.R. 160, Protect Medical Innovation Act, H4472 [17JN]

H.R. 235, Permanent Internet Tax Freedom Act, H3952 [9JN]

H.R. 529, tax treatment of certain education savings plans improvement, H1135 [25FE]

H.R. 596, Patient Protection and Affordable Care Act and Health Care and Education Reconciliation Act health-care related provisions repeal, H723 [3FE]

H.R. 606, Don’t Tax Our Fallen Public Safety Heroes Act, H2846 [12MY]

H.R. 622, State and Local Sales Tax Deduction Fairness Act, H2286 [16AP]

H.R. 636, America’s Small Business Tax Relief Act, H1041 [13FE]

H.R. 644, America Gives More Act, H1002 [12FE]

H.R. 709, Prevent Targeting at the IRS Act, H2238 [15AP]

H.R. 880, American Research and Competitiveness Act, H3410 [20MY]

H.R. 1026, Taxpayer Knowledge of IRS Investigations Act, H2233 [15AP]

H.R. 1058, Taxpayer Bill of Rights Act, H2230 [15AP]

H.R. 1104, Fair Treatment for All Gifts Act, H2240 [15AP]

H.R. 1105, Death Tax Repeal Act, H2275 [16AP]

H.R. 1152, IRS Email Transparency Act, H2232 [15AP]

H.R. 1191, Protecting Volunteer Firefighters and Emergency Responders Act, H1647 [16MR]

H.R. 1295, IRS Bureaucracy Reduction and Judicial Review Act, H2236 [15AP]

H.R. 1295, Trade Preferences Extension Act, H4666–H4689 [25JN]

H.R. 1314, Ensuring Tax Exempt Organizations the Right To Appeal Act, H2235 [15AP]

H.R. 1527, Slain Officer Family Support Act, H2021 [25MR]

H.R. 1562, Contracting and Tax Accountability Act, H2241 [15AP]

H.R. 1563, Federal Employee Tax Accountability Act, H2243 [15AP]

H.R. 1624, Protecting Affordable Coverage for Employees Act, H6265 [28SE]

H.R. 1831, Evidence-Based Policymaking Commission Act, H5486 [27JY]

H.R. 2061, Equitable Access to Care and Health (EACH) Act, H6275 [28SE]

H.R. 2146, Defending Public Safety Employees’ Retirement Act, H2848 [12MY]

H.R. 3762, Restoring Americans’ Healthcare Freedom Reconciliation Act, H7143 [23OC]

S. 137, Taxpayer Protection and Preparer Proficiency Act, S104 [8JA]

S. 138, Incentives To Educate American Children (I TEACH) Act, S104 [8JA]

S. 194, Family Farmer Bankruptcy Clarification Act, S285 [20JA]

S. 198, Stop Corporate Inversions Act, S286 [20JA]

S. 252, Tax Transparency Act, S467 [26JA]

S. 375, Small Brewer Reinvestment and Expanding Workforce (Small BREW) Act, S776 [4FE]

S. 450, Tobacco Tax Equity Act, S927 [11FE]

S. 975, American Business for American Companies Act, S2247–S2249 [16AP]

S. 987, Small Business Tax Equity Act, S2249 [16AP]

S. 1109, Truth in Settlements Act, S6852 [21SE]

S. 1179, Advancing Growth in the Economy Through Distilled (AGED) Spirits Act, S2601 [4MY]

S. 1397, ITIN Reform Act, S3186 [20MY]

S. 1486, Patriot Employer Tax Credit Act, S3459–S3461 [2JN]

S. 1687, Offshore Reinsurance Tax Fairness Act, S4650 [25JN]

S. 2117, prevent certain discriminatory taxation of natural gas pipeline property, S7103 [1OC]

S. 2296, Workforce Health Improvement Program Act, S8081 [18NO]

S. 2308, Church Plan Clarification Act, S8617 [10DE]

S. Con. Res. 1, oppose Federal efforts to establish a carbon tax on fuels for electricity and transportation, S66 [7JA]

S. Res. 112, provide printed copies of IRS Publication 17, ‘‘Your Federal Income Tax (For Individuals),’’ to all taxpayers free of charge, S1894 [25MR]

S. Res. 252, Committee on Small Business and Entrepreneurship (Senate) priorities to ease burden of Federal tax compliance on small businesses, S6654–S6656 [15SE]