INTERNAL REVENUE SERVICE

Amendments

Taxation: 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]

Tax-exempt organizations: 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]

Analyses

Who Benefits From Tax Expenditures? Committee on Finance (Senate), S1886 [25MR]

Articles and editorials

DEA and NSA Team Up to Share Intelligence, Leading to Secret Use of Surveillance in Ordinary Investigations (excerpt), S3164 [20MY]

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

Bills and resolutions

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

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

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

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]

——— 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]

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

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

Education: 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]

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

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

Families and domestic relations: 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]

Federal employees: amend the definition of a law enforcement officer to include certain positions relative to retirement benefits (see H.R. 2254), H2876 [12MY]

——— 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]

——— limit instances in which official time may be granted to employees (see H.R. 3600), H6227 [24SE]

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

——— 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 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]

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

Financial services and general Government: making appropriations (see S. 1910), S6187 [30JY] (see S. 2132), S7124 [5OC] (see H.R. 2995), H5028 [9JY]

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

Health: 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]

Information technology: 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]

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

Koskinen, John A.: impeach (see H. Res. 494), H7254 [27OC]

Patient Protection and Affordable Care Act: 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]

Pensions: provide for the electronic delivery of pension plan information (see H.R. 2656), H3913 [4JN]

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

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

Proprietary Education Oversight Coordination Committee: establish (see S. 396), S833 [5FE] (see H.R. 747), H852 [5FE]

SSA: 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]

Taxation: 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]

——— 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]

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

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

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

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

——— 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]

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

——— 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]

——— 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]

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

——— 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]

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

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

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

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

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

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

——— 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]

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

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

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

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

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

——— 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]

——— 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]

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

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

——— 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]

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

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

——— 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]

——— 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 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]

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

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

Cloture motions

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

Tax-exempt organizations: 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]

Letters

Clinton Foundation’s tax-exempt status: Margaret Von Lienen, IRS, H4166 [11JN]

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

Motions

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

Tax-exempt organizations: 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]

Proclamations

Ms. Felecia B. Prince Day: Representative Henry C. ‘‘Hank’’ Johnson, Jr., E1281 [15SE]

Remarks in House

Civil liberties: use of surveillance equipment, H7187 [26OC]

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]

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]

Federal employees: ensure that employees are familiar with and act in accord with certain taxpayer rights (H.R. 1058), H2200 [14AP], H2220, H2230–H2232, H2234 [15AP]

——— prohibit officers and employees from using personal e-mail accounts to conduct official business (H.R. 1152), H2232, H2233 [15AP], H8348 [18NO]

——— terminate employment of employees who take certain official actions for political purposes (H.R. 709), H2220, H2238–H2240 [15AP]

Funding, H2216, H2221 [15AP]

Information technology: disappearance of e-mails relative to investigation of alleged targeting of conservative nonprofit groups, H4372, H4374–H4376 [15JN], H5609 [29JY]

Investigations: permit the release of information relative to the status of certain investigations (H.R. 1026), H2233–H2235 [15AP]

News media: allegations of media bias, E1750 [9DE]

Obama, President: evaluation of administration, H401 [14JA], H749–H753 [3FE], H4374 [15JN]

Patient Protection and Affordable Care Act: implementation, H1638 [16MR]

Privacy: reform Federal authority to collect personal e-mails for purposes of data collection, H803 [4FE]

Reform, H2221, H2253 [15AP], H3511 [21MY], H5184 [15JY]

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]

Taxation: distribution of tax forms and instruction books to local libraries, H1125 [25FE]

——— 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 safe harbor for de minimis errors on information returns and payee statements, H9429 [17DE]

——— 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]

——— provide for the taxation of marijuana (H.R. 1014), E227 [20FE]

——— 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]

——— repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 25), H7646 [4NO]

——— response to letter requesting an investigation of the Clinton Foundation tax-exempt status, H4165 [11JN]

——— terminate Internal Revenue Code (H.R. 27), E1 [6JA]

Tax-exempt organizations: 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]

Remarks in Senate

Bankruptcy: clarify rule allowing discharge as a nonpriority claim of governmental claims arising from disposition of farm assets (S. 194), S284 [20JA]

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]

Crime: prevent identity theft and tax fraud, S3273 [22MY]

Dept. of the Treasury: prohibit use of private collection agencies to collect tax debt, S8358 [3DE]

——— regulate tax return preparers (S. 137), S103 [8JA]

Families and domestic relations: 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]

Federal employees: establish a deficit-neutral reserve fund prohibiting discretionary bonuses for employees who have delinquent tax liability, S1857 [25MR]

Financial services and general Government: making appropriations, S5448 [22JY]

——— making appropriations (S. 2132), S7127 [5OC], S7130 [6OC]

Government: impact of sequestration on Executive departments and independent agencies services, S4172 [16JN]

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]

Political ethics: prohibit use of funds to target citizens for exercising any right guaranteed under the First Amendment of the Constitution (S. 965), S2223 [15AP]

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]

Taxation: facilitate nationwide availability of volunteer income tax assistance for low-income and underserved populations (S. 996), S2297 [21AP]

——— 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]

——— 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]

——— prohibit modification or amendment of standards and regulations governing substantiation of charitable contributions (S. 2370), S8589 [10DE]

——— reform partnership audits rules, S7636 [29OC]

——— repeal income tax, abolish the IRS, and institute a national retail sales tax (S. 155), S552, S553 [28JA]

——— review of tax expenditures, S1886 [25MR]

——— strengthen the earned income tax credit and make permanent certain tax provisions under the American Recovery and Reinvestment Act, S302 [21JA], S663 [29JA]

Tax-exempt organizations: prohibit modification of the standard for determining whether an organization is operated exclusively for the promotion of social welfare (S. 283), S619 [29JA]

——— 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]

Reports filed

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 Senate Amendment to H.R. 1295, Trade Preferences Extension Act: Committee on Rules (House) (H. Res. 338) (H. Rept. 114–179), H4650 [24JN]

Ease Burden of Federal Tax Compliance on Small Businesses: Committee on Small Business and Entrepreneurship (Senate) (S. Res. 252), S6651 [15SE]

Ensuring Tax Exempt Organizations the Right To Appeal Act: Committee on Ways and Means (House) (H.R. 1314) (H. Rept. 114–67), H2151 [13AP]

Financial Services and General Government Appropriations: Committee on Appropriations (House) (H.R. 2995) (H. Rept. 114–194), H5028 [9JY]

——— Committee on Appropriations (Senate) (S. 1910) (S. Rept. 114–97), S6186 [30JY]

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]

Prevent Targeting at the IRS Act: Committee on Ways and Means (House) (H.R. 709) (H. Rept. 114–66), H2151 [13AP]

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]

Rulings of the Chair

Tax-exempt organizations: provide for a right to administrative appeal relative to adverse determinations of tax-exempt status of certain organizations (H.R. 1314), S3293, S3294 [22MY]

Tables

Highway Trust Fund plotted against the number of U.S. Senators per 10 million people, H7720 [4NO]

Texts of

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. 338, consideration of Senate amendment to H.R. 1295, Trade Preferences Extension Act, H4657 [25JN]

H.R. 709, Prevent Targeting at the IRS Act, H2238 [15AP]

H.R. 1026, Taxpayer Knowledge of IRS Investigations Act, H2233 [15AP]

H.R. 1058, Taxpayer Bill of Rights Act, H2230 [15AP]

H.R. 1152, IRS Email Transparency Act, H2232 [15AP]

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]

S. 137, Taxpayer Protection and Preparer Proficiency Act, S104 [8JA]

S. 194, Family Farmer Bankruptcy Clarification Act, S285 [20JA]

S. 396, Proprietary Education Oversight Coordination Improvement Act, S834–S836 [5FE]

S. 1397, ITIN Reform Act, S3186 [20MY]

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]