TAXATION

Addresses

State of the Union: President Trump, S576–S580 [30JA], H726–H730 [30JA]

Trump Administration Goals and Accomplishments: Senator Alexander, S2614 [10MY]

Amendments

Budget: constitutional amendment to require balanced (H.J. Res. 2), consideration (H. Res. 811), H3110 [11AP]

Business and industry: promote new business innovation (H.R. 6756), consideration (H. Res. 1084), H9111 [27SE]

Economy: make permanent certain tax relief for individuals, families, and small business (H.R. 6760), consideration (H. Res. 1084), H9111 [27SE]

Health: include certain over-the-counter medical products as qualified medical expenses (H.R. 6199), consideration (H. Res. 1012), H7104 [24JY]

——— repeal excise tax on medical devices (H.R. 184), consideration (H. Res. 1011), H7099 [24JY]

Information technology: improve cybersecurity and taxpayer identity protection and modernize IRS information technology (H.R. 5445), consideration (H. Res. 831), H3409 [18AP]

Insurance: allow premium tax credit relative to unsubsidized Consolidated Omnibus Budget Reconciliation Act (COBRA) continuation coverage (H.R. 2579), S910, S911, S912, S914, S915, S917, S924 [13FE], S931, S959, S970, S972, S981, S1042, S1043, S1044, S1045, S1046, S1076, S1084, S1085, S1087, S1088, S1089, S1090, S1091, S1105, S1106, S1107, S1108, S1109, S1110, S1112, S1113, S1114, S1115, S1116, S1117, S1118, S1124, S1125, S1126 [14FE], S1170, S1172, S1173, S1174, S1175, S1176, S1184, S1185, S1186, S1188 [15FE]

——— modify definition of qualified health plan for health insurance premium tax credit and allow individuals purchasing health insurance in individual market to buy lower premium copper plan (H.R. 6311), consideration (H. Res. 1011), H7099 [24JY]

Investments: encourage retirement and family savings (H.R. 6757), consideration (H. Res. 1084), H9111 [27SE]

IRS: modernize and improve (H.R. 5444), consideration (H. Res. 831), H3409 [18AP]

Lobbyists: require disclosure of convictions for bribery, extortion, embezzlement, illegal kickbacks, tax evasion, fraud, conflicts of interest, making false statements, perjury, or money laundering (S. 2896), S5936, S5938 [23AU]

Nuclear energy: modify credit for production from advanced nuclear power facilities (H.R. 1551), S6237, S6259 [18SE], H8822 [25SE]

Power resources: oppose Federal efforts to establish a carbon tax on fuels for electricity and transportation (H. Con. Res. 119), consideration (H. Res. 1001), H6485 [18JY]

Articles and editorials

Conservatives Irate Over GOP’s Spending Hypocrisy, H3109 [11AP]

Workers Hardest Hit by Recession Are Joining in Recovery, H9104 [27SE]

Bills and resolutions

Advertising: deny any deduction for marketing directed at children to promote consumption of food of poor nutritional quality (see H.R. 7342), H10336 [19DE]

African Americans: increase upward social mobility of Black families and help ensure equal protection under the law (see H.R. 5785), H3935 [11MY]

Air pollution: impose a tax on carbon dioxide emissions from energy and industrial facilities and use revenues to establish a Carbon Dioxide Trust Fund to support families and encourage clean energy technologies (see S. 3791), S7926 [19DE] (see H.R. 7173), H9667 [27NO]

Armed Forces: exclude from gross income compensation of members assigned to special operations forces who serve in support of certain operations combating terrorism (see H.R. 5747), H3928 [10MY]

——— exempt survivor benefit annuity plan payments from individual alternative minimum tax (see H.R. 7377), H10510 [20DE]

——— expand the work opportunity tax credit to incentivize businesses to hire military spouses and make flexible savings accounts available for childcare expenses for military families (see S. 2457), S1243 [27FE]

——— make certain temporary tax provisions permanent for members (see H.R. 5672), H3746 [1MY]

——— provide a credit to employers of National Guard members and reservists (see H.R. 7072), H9436 [16OC]

Aviation: provide for a credit against tax for improving safety of fuel systems in emergency medical rotorcraft (see H.R. 6832), H8731 [17SE]

Beauty service industry: simplify reporting requirements, promote tax compliance, and reduce tip reporting compliance burdens (see H.R. 6736), H7941 [7SE]

Budget: constitutional amendment to require balanced (H.J. Res. 2), consideration (see H. Res. 811), H3094 [10AP]

Business and industry: eliminate tax preferences for foreign profits by repealing reduced rate of tax on foreign-derived intangible income and global intangible low-taxed income (see H.R. 5145), H1340 [1MR]

——— ensure workers and communities that are responsible for record corporate profits benefit from the wealth that those workers and communities help to create (see S. 2505), S1378 [6MR]

——— exclude from definition of personal holding company income certain royalties and rents derived from active trade or business (see H.R. 5813), H3976 [15MY]

——— impose a tax on large employers whose employees receive certain Federal benefits because the employees’ income is below a living wage (see S. 3410), S6038 [5SE]

——— increase exclusion for employer-provided dependent care assistance and allow limited annual carryforward of unused dependent care flexible spending arrangement account balances (see H.R. 7057), H9425 [9OC]

——— increase tax on certain global intangible income by requiring taxes to be paid based on the country in which the profits are earned and not averaged (see H.R. 6015), H4848 [6JN]

——— make permanent the deduction for qualified business income (see H.R. 6277), H5974 [28JN]

——— modify global intangible low-taxed income by repealing tax-free deemed return on investments and determining net controlled foreign corporation tested income on a per-country basis (see S. 3674), S7190 [28NO]

——— promote new business innovation (see H.R. 6756), H8106 [10SE]

——— promote new business innovation (H.R. 6756), consideration (see H. Res. 1084), H9088 [26SE]

——— provide a credit for employer-provided job training (see H.R. 5516), H3315 [13AP] (see H.R. 6694), H7781 [31AU]

——— reestablish 15 percent corporate rate bracket (see H.R. 7176), H9667 [27NO]

——— require responsible parties to pay full cost of oil spills (see S. 3756), S7586 [13DE]

——— treat certain income with respect to partnership interests held in connection with the performance of services as ordinary income (see H.R. 5514), H3315 [13AP]

Charities: allow an above-the-line deduction for charitable contributions (see H.R. 5771), H3929 [10MY]

——— limit amount of certain qualified conservation contributions (see S. 2436), S1164 [15FE]

——— provide for deductibility of charitable contributions to certain organizations for Armed Forces members (see H.R. 6661), H7750 [10AU]

Children and youth: allow a refundable credit relative to any stillborn child of a taxpayer (see H.R. 7208), H9758 [30NO]

China: safeguard certain U.S. technology and intellectual property from export to or influence by China and protect U.S. industry from unfair competition by China (see S. 2826), S2623 [10MY] (see S. 3361), S5759 [21AU] (see H.R. 6001), H4775 [5JN]

Climate: cap emissions of greenhouse gases through requirement to purchase carbon permits and distribute proceeds of such purchases to eligible individuals (see S. 2352), S549 [29JA] (see H.R. 4889), H676 [29JA]

Coal: allow a credit for certain facilities that remediate and reclaim coal refuse sites by producing electricity from coal refuse (see H.R. 4977), H1074 [8FE]

——— allow tax credit for coal-powered electric generation units (see S. 2677), S2141 [16AP] (see S. 2681), S2218 [17AP] (see H.R. 5270), H1607 [14MR]

——— extend credit for production of refined coal (see S. 2373), S612 [5FE]

——— extend refined coal production tax credit and modify qualifying advanced coal project credit (see H.R. 5159), H1372 [5MR]

——— modify qualifying advanced coal project credit (see S. 3566), S6770 [10OC]

Colleges and universities: allow graduate students to exclude tuition reductions from gross income (see H.R. 5396), H2041 [22MR]

——— exclude from gross income any discharge of student loan indebtedness (see S. 3189), S4875 [10JY]

——— impose a tax on institutions of higher education that fail to use a certain percentage of growth in endowment value for grants for working-family students each year (see H.R. 5916), H4583 [22MY]

——— increase deduction allowed for student loan interest and exclude from gross income discharges of income-contigent or income-based student loan indebtedness (see H.R. 6921), H9089 [26SE]

——— repeal excise tax on private college endowments (see H.R. 5220), H1501 [8MR]

Community development: provide for periodic designation of qualified opportunity zones (see H.R. 6890), H8884 [25SE]

Conservation of energy: expand new energy efficient home credit (see H.R. 6915), H9089 [26SE]

Conservation of natural resources: allow a credit for qualified conservation contributions which include national scenic trails (see S. 2603), S1947 [22MR]

——— exclude from gross income gain the sale of land and/or other qualified real property interests in sales for conservation purposes (see H.R. 6999), H9405 [28SE]

Consumer Financial Protection Bureau: provide regulatory relief to charitable organizations that provide housing assistance (see S. 3731), S7357 [6DE] (see H.R. 5953), H4728 [24MY]

Corp. for National and Community Service: increase program opportunities, exclude AmeriCorps education awards from taxation, and provide information on national service programs and education for service opportunities (see S. 3665), S7190 [28NO] (see H.R. 7286), H10169 [12DE]

Corporations: eliminate tax breaks, deductions, and credits for corporations that lock out workers during a labor dispute and prohibit deductions and credits for wages and benefits paid to temporary workers during labor lockouts (see S. 3544), S6495 [3OC]

——— provide current year inclusion of net controlled foreign corporation tested income by ending tax breaks for exporting jobs and profits (see S. 2459), S1243 [27FE] (see H.R. 5108), H1332 [27FE]

Courts: permit other courts to transfer certain cases to U.S. Tax Court (see S. 3339), S5582 [1AU]

Credit: expand access to mortgages for self-employed and other creditworthy individuals with non-traditional forms of income by expanding types of documentation used to verify income (see S. 3401), S5991 [28AU]

——— reinstate deduction for interest on home equity indebtedness (see H.R. 6817), H8725 [13SE]

Crime: make civil damages, restitution, and any other monetary award given to human trafficking survivors exempt from Federal income taxes (see S. 3504), S6341 [26SE] (see H.R. 6899), H9088 [26SE]

——— provide enhanced protections for taxpayers from fraud and other illegal activities (see S. 3246), S5107 [19JY]

——— reduce identity fraud (see S. 2498), S1338 [5MR]

Dept. of Agriculture: modify certain requirements for farm ownership loan eligibility (see S. 2685), S2218 [17AP]

——— reform rural farmworker housing programs (see H.R. 7071), H9436 [16OC]

Dept. of Education: establish Office of Rural Education Policy (see H.R. 6526), H7686 [25JY]

——— 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. 3353), S5692 [16AU]

——— support early childhood educators and elementary and secondary school teachers through increased training, loan forgiveness, teaching certification assistance, and tax credits (see S. 2370), S612 [5FE] (see H.R. 4914), H736 [2FE]

Dept. of Energy: provide financial assistance to local governments impacted by reduction in tax revenue from nuclear powerplants (see H.R. 6814), H8725 [13SE]

Dept. of HUD: make housing more affordable (see S. 3503), S6341 [26SE] (see H.R. 7262), H10103 [11DE]

Dept. of the Interior: make supplemental funding available for management of fish and wildlife species of greatest conservation need as determined by State fish and wildlife agencies (see S. 3223), S5003 [17JY]

——— restore mandatory funding status of the Payments in Lieu of Taxes program (see H.R. 5084), H1226 [23FE]

Dept. of the Treasury: allow officers and employees to provide taxpayers information relative to low-income taxpayer clinics (see H.R. 5438), H3063 [9AP]

——— determine best available estimate of total amount of nonhighway recreational fuel taxes received (see S. 3604), S6816 [11OC] (see H.R. 7202), H9743 [29NO]

——— establish USAccounts family savings program (see H.R. 5118), H1333 [27FE]

——— issue identity protection personal identification numbers (see H.R. 5361), H1754 [21MR] (see H.R. 5437), H3063 [9AP]

——— make available an online tax calculator to estimate the change in an individual’s income tax liability made by the Tax Cuts and Jobs Act (see H.R. 4780), H168 [11JA]

——— report on tax compliance relative to non-employer business income (see S. 3097), S4281 [20JN]

——— require notice of any closure of a Taxpayer Assistance Center (see H.R. 5440), H3063 [9AP]

Disabled: expand credit for expenditures to provide access to disabled individuals (see S. 3459), S6223 [18SE] (see H.R. 5536), H3396 [17AP]

——— increase work opportunity credit for certain Social Security Disability Insurance and SSI beneficiaries and vocational rehabilitation referrals, and expand benefits relative to access for the disabled (see S. 3260), S5267 [24JY]

Disasters: allow certain areas affected by certain federally declared disasters to be designated as opportunity zones (see H.R. 7242), H9820 [10DE]

——— provide a tax credit for owning certain disaster resilient property (see H.R. 6841), H8732 [17SE]

——— provide an automatic delay for certain internal revenue requirements in the case of taxpayers in an area where a federally declared disaster is requested (see H.R. 6842), H8732 [17SE]

——— provide tax relief for victims of Hurricane Florence, Hurricane Michael, and certain California wildfires (see S. 3648), S7051 [15NO]

Drugs: authorize designation of additional taxable vaccines (see S. 3253), S5108 [19JY] (see H.R. 4993), H1074 [8FE]

——— decriminalize marijuana, use tax revenues to assist certain small businesses, research effects on driving and health, restrict advertising to protect children, and expunge certain marijuana-related convictions (see S. 3174), S4734 [28JN]

——— prohibit deduction for prescription drug advertising and promotional expenses (see S. 2478), S1316 [1MR]

Ecology and environment: extend exclusion of gain or loss from sale or exchange of certain brownfield sites from unrelated business income and extend expensing of environmental remediation costs (see S. 2594), S1947 [22MR]

——— extend expensing of environmental remediation costs (see H.R. 5579), H3451 [23AP]

——— include green infrastructure bonds in definition of qualified private activity bonds (see H.R. 7041), H9419 [5OC]

Economy: make permanent certain tax relief for individuals, families, and small business (see H.R. 6760), H8107 [10SE]

——— make permanent certain tax relief for individuals, families, and small business (H.R. 6760), consideration (see H. Res. 1084), H9088 [26SE]

——— make permanent the individual tax rates in effect for taxable years 2018–2025 (see S. 2281), S46 [4JA] (see S. 2291), S138 [10JA] (see S. 2687), S2218 [17AP] (see H.R. 4886), H676 [29JA]

——— make permanent the individual tax rates in effect for taxable years 2018–2025 and medical expense deduction, make certain bonuses tax free, increase standard deduction, and make child tax credit fully refundable (see H.R. 5372), H1754 [21MR]

——— 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. 2368), S612 [5FE] (see H.R. 4926), H783 [5FE]

——— provide tax incentives to promote economic development in economically distressed zones (see H.R. 6785), H8170 [12SE]

Education: allow limited 529 college savings programs funds to be used for elementary and secondary education, including homeschooling (see S. 3102), S4343 [21JN] (see H.R. 4862), H582 [19JA] (see H.R. 6674), H7756 [17AU]

——— allow use of 529 plans to pay apprenticeship and qualified early education expenses (see S. 3228), S5004 [17JY]

——— allow use of 529 plans to repay qualified education loans (see H.R. 6767), H8107 [10SE]

——— encourage use of 529 plans and Coverdell education savings accounts (see S. 2306), S187 [16JA]

——— establish a new tax credit for charitable donations to nonprofit organizations providing workforce training and education scholarships to qualified elementary and secondary schools (see H.R. 5153), H1341 [1MR]

——— exclude certain post graduation scholarship grants from gross income in the same manner as qualified scholarships to promote economic growth (see S. 3697), S7242 [29NO] (see H.R. 6486), H7154 [24JY]

——— expand use of Coverdell education savings accounts as lifelong learning accounts to pay for skills training, career-related learning, and professional development (see S. 3145), S4512 [27JN] (see H.R. 6250), H5815 [27JN]

——— increase amount allowed as a deduction for interest on education loans paid by married couples (see H.R. 7335), H10335 [19DE]

——— increase deduction for certain elementary and secondary school teacher expenses (see H.R. 5814), H3976 [15MY]

——— permit unborn children to be account beneficiaries of section 529 education savings accounts (see H.R. 4794), H403 [16JA]

——— provide for distributions from 529 plans to pay certain early education expenses (see H.R. 7021), H9414 [2OC]

——— provide loan forgiveness to science, technology, engineering, and math (STEM) teachers and tax credits for STEM school supplies, and incentivize STEM hiring practices (see H.R. 5962), H4728 [24MY]

Electronic commerce: ban retroactive taxation of Internet commerce (see H.R. 7184), H9690 [28NO]

——— ban retroactive taxation of Internet commerce and implement procedures and guidelines on future collection of such taxes (see S. 3725), S7356 [6DE]

——— promote neutrality, simplicity, and fairness in the taxation of digital goods and services (see S. 3581), S6815 [11OC] (see H.R. 7058), H9430 [12OC]

Employment: allow unreimbursed employee expenses to be taken into account as miscellaneous itemized deductions (see H.R. 6812), H8725 [13SE]

——— allow workers an above-the-line deduction for union dues and expenses and a miscellaneous itemized deduction for unreimbursed expenses incurred in the trade or business of being an employee (see S. 2718), S2321 [19AP] (see H.R. 7086), H9443 [23OC]

——— encourage employers to hire individuals working in dying industries or occupations made obsolete by technology (see S. 2648), S2075 [11AP]

——— establish a Federal tax credit approximation matching program for State new jobs training tax credits (see S. 2442), S1164 [15FE]

——— establish tax-preferred Lifelong Learning and Training Account programs that provide Federal matching funds for contributions by low- and moderate-income workers or their employers (see S. 6), S7088 [26NO] (see H.R. 7235), H9819 [10DE]

——— modify tax treatment of amounts related to employment discrimination and harassment in the workplace, including sexual harassment and assault and harassment based on protected categories (see S. 2988), S2991 [5JN]

——— provide an employer credit for increasing wages (see H.R. 6648), H7734 [31JY]

——— provide work opportunity tax credit for hiring veterans who are receiving certain educational assistance (see S. 3563), S6770 [10OC] (see H.R. 6392), H6263 [16JY]

——— strengthen protections for employees experiencing harassment in the workplace, including sexual harassment and assault and harassment based on protected categories (see S. 2994), S2991 [5JN] (see H.R. 6406), H6463 [17JY]

FAA: extend authorizations of Federal aviation programs and extend funding and expenditure authority of Airport and Airway Trust Fund (see H.R. 6897), H9088 [26SE]

Families and domestic relations: ensure temporary refundable portion of child tax credit is not less than payroll taxes paid by the taxpayer (see H.R. 4959), H973 [7FE]

——— increase limitation on State and local tax deduction for married individuals (see H.R. 5913), H4583 [22MY]

——— make estate and gift tax exemption increase permanent (see H.R. 6228), H5748 [26JN]

——— prevent adverse treatment of any person on the basis of views held with respect to marriage (see S. 2525), S1578 [8MR]

——— provide a child tax credit for pregnant moms (see S. 2420), S907 [13FE] (see H.R. 5006), H1126 [13FE]

——— provide a credit to employers who provide paid family and medical leave (see S. 3412), S6058 [6SE]

——— reduce estate, gift, and generation-skipping taxes (see S. 3638), S7050 [15NO]

——— repeal estate and generation-skipping taxes (see H.R. 5422), H3052 [29MR]

FDA: hold pharmaceutical companies accountable for illegal marketing and distribution of opioid products and for their role in creating and exacerbating the opioid epidemic (see S. 2691), S2218 [17AP] (see H.R. 5782), H3935 [11MY]

Federal employees: allow deduction of moving expenses of Federal employees (see H.R. 7254), H10102 [11DE]

——— reimburse for income taxes incurred during travel, transportation, and relocation (see S. 3236), S5066 [18JY]

Firearms: provide an enhanced research credit for the development of smart gun technologies (see H.R. 6109), H5199 [14JN]

Floods: allow for a credit against tax for certain flood insurance expenses (see H.R. 5543), H3396 [17AP]

Foreign countries: provide an alternative exclusion for nonresident citizens of the U.S. living abroad (see H.R. 7358), H10510 [20DE]

Foreign Investment in Real Property Tax Act: provide an exemption for interests held by certain foreign insurance companies (see H.R. 7373), H10510 [20DE]

Foreign investments: repeal certain provisions applicable to foreign investment in U.S. real property (see H.R. 6726), H7919 [6SE]

Health: allow a deduction for health insurance costs of eligible retirees (see H.R. 6936), H9150 [27SE]

——— allow bronze and catastrophic plans in connection with health savings accounts (see H.R. 6314), H5990 [6JY]

——— allow certain kinds of insurance and health care for individuals allowed a deduction for contributions to a health savings account (see H.R. 6128), H5224 [15JN]

——— allow individuals entitled to Medicare Part A by reason of being over age 65 to contribute to health savings accounts (see H.R. 6309), H5990 [6JY]

——— allow individuals only enrolled in Medicare Part A to contribute to health savings accounts (see H.R. 6283), H5974 [28JN]

——— allow qualified distributions from health savings account for certain home care expenses (see H.R. 6813), H8725 [13SE]

——— allow the carryforward of health flexible spending arrangement account balances (see H.R. 6313), H5990 [6JY]

——— commemorate anniversary of creation of health savings accounts, commend providers and those responsible for implementation, and encourage increased participation and expansion of such accounts (see H. Res. 1184), H10511 [20DE]

——— exclude from income discharge of medical indebtedness (see H.R. 5493), H3209 [12AP]

——— expand permissible distributions from an employee’s health flexible spending account or health reimbursement arrangement to their health savings account (see S. 3473), S6223 [18SE]

——— impose an excise tax on sugar-sweetened beverages and dedicate revenues from such tax to prevention, treatment, and research of diet-related health conditions in priority populations (see H.R. 7341), H10336 [19DE]

——— improve access to health care through modernized health savings accounts (see H.R. 5138), H1340 [1MR] (see H.R. 6305), H5987 [3JY]

——— improve health savings accounts (see H.R. 6937), H9150 [27SE]

——— include certain over-the-counter medical products as qualified medical expenses (see H.R. 6199), H5580 [22JN]

——— include certain over-the-counter medical products as qualified medical expenses (H.R. 6199), consideration (see H. Res. 1012), H6648 [23JY]

——— increase contribution limitation for health savings accounts (see H.R. 6306), H5987 [3JY]

——— provide an additional religious exemption from the individual health coverage mandate (see S. 2568), S1790 [19MR]

——— provide for a permanent extension of the lower threshold for the medical expense deduction (see S. 3621), S6964 [14NO]

——— provide that direct primary care service arrangements do not disqualify deductible health savings account contributions (see H.R. 6310), H5990 [6JY] (see H.R. 6317), H6040 [10JY]

——— repeal excise tax on medical devices (see S. 2287), S138 [10JA]

——— repeal excise tax on medical devices (H.R. 184), consideration (see H. Res. 1011), H6648 [23JY]

——— require coverage without a deductible of certain primary care services by high deductible health plans (see H.R. 5858), H4209 [17MY]

——— treat amounts paid for private umbilical cord or placental blood or tissue banking services as medical care expenses (see H.R. 4882), H629 [25JA]

——— treat certain amounts paid for physical activity, fitness, and exercise as amounts paid for medical care (see H.R. 6312), H5990 [6JY]

Health care professionals: exclude from gross income certain federally-subsidized loan repayments for dental school faculty (see S. 10), S7132 [27NO] (see H.R. 6149), H5284 [19JN] (see H.R. 7259), H10102 [11DE]

——— provide deduction for certain charity care provided by physicians (see H.R. 5856), H4138 [16MY]

Higher Education Act: facilitate disclosure of tax return information to carry out (see S. 3611), S6924 [13NO] (see H.R. 7386), H10511 [20DE]

Historic buildings and sites: eliminate requirement that the taxpayer’s basis in a building be reduced by the amount of the rehabilitation credit determined relative to such building (see S. 3058), S3906 [13JN] (see H.R. 6081), H5151 [13JN]

Homeless: allow taxpayers to designate overpayments of tax as contributions and make additional contributions to the Stop Homelessness Fund (see H.R. 5045), H1211 [15FE]

House of Representatives: prohibit Members from using congressional offices for personal overnight accommodations and allow a tax deduction for living expenses incurred by Members (see H.R. 5845), H4137 [16MY]

Housing: allow for a credit against tax for rent paid on the personal residence of the taxpayer (see S. 3250), S5108 [19JY] (see H.R. 6671), H7754 [14AU]

——— eliminate certain tax breaks and benefits and use savings to invest in affordable housing for extremely low- and very low-income families (see H.R. 7375), H10510 [20DE]

——— increase low-income housing credit (see H.R. 6542), H7720 [26JY]

——— provide a credit for middle-income housing (see S. 3365), S5831 [22AU]

——— provide a tax credit to taxpayers who provide reductions in rent to low-income senior renters (see S. 3580), S6815 [11OC]

——— provide refundable tax credit for first-time homebuyers (see S. 3364), S5831 [22AU]

——— provide that floor plan financing includes the financing of certain trailers and campers (see S. 3600), S6816 [11OC] (see H.R. 6969), H9404 [28SE]

Hurricanes: provide tax relief for victims of Hurricane Florence (see H.R. 6854), H8738 [20SE]

——— provide tax relief for victims of Hurricane Michael (see H.R. 7166), H9573 [20NO]

Immigration: fund southern border wall by requiring a work-authorized Social Security number to claim refundable tax credits and welfare applicants to verify citizenship, and increasing illegal border crossing fines (see S. 3713), S7319 [5DE]

Income: apply current income tax brackets to capital gains brackets (see H.R. 6179), H5505 [21JN]

——— clarify treatment of State and local real property taxes paid in 2017 and assessed for 2018 (see H.R. 4803), H403 [16JA]

——— deny deduction for executive compensation unless the employer maintains profit-sharing distributions for employees (see H.R. 6976), H9405 [28SE]

——— establish a refundable tax credit to increase take-home pay of workers and enhance their financial stability (see S. 3712), S7319 [5DE]

——— increase limitation on deduction for State and local taxes (see H.R. 5872), H4209 [17MY]

——— make certain bonuses tax free (see H.R. 5012), H1177 [14FE]

——— repeal limitation on deductions for certain taxes, including State and local taxes (see H.R. 4740), H18 [8JA] (see H.R. 4789), H172 [12JA]

Information technology: allow for a credit against tax for placing in service qualified broadband property to expand the level of broadband service in a qualified rural census tract (see H.R. 6871), H8883 [25SE]

——— improve cybersecurity and taxpayer identity protection and modernize IRS information technology (see H.R. 5445), H3094 [10AP]

——— improve cybersecurity and taxpayer identity protection and modernize IRS information technology (H.R. 5445), consideration (see H. Res. 831), H3342 [16AP]

Insurance: allow deductions for amounts contributed to a health savings account by individuals enrolled in qualified health plans (see H.R. 6587), H7722 [26JY]

——— clarify definition of nonadmitted insurer to expressly exclude a captive insurance company (see H.R. 7133), H9525 [14NO]

——— create long-term care accounts funded by proceeds of the sale or assignment of life insurance contracts (see H.R. 7203), H9757 [30NO]

——— ensure proper allocation of lump-sum payments of disability insurance benefits for determinations of modified adjusted gross income under refundable tax credit for coverage under a qualified health plan (see S. 3326), S5582 [1AU]

——— exempt from foreign insurer excise tax certain insurance policies issued by U.S. territory and possession insurers (see H.R. 5651), H3741 [27AP]

——— permit high deductible health plans to provide chronic disease prevention services to plan enrollees prior to satisfying their plan deductible (see S. 2410), S840 [8FE] (see H.R. 4978), H1074 [8FE]

——— provide high deductible health plans with first dollar coverage flexibility (see H.R. 6301), H5980 [29JN]

——— reduce applicable percentage under the premium assistance tax credit for households with young adults (see S. 2529), S1578 [8MR] (see H.R. 6432), H6557 [18JY]

——— require group and individual health insurance coverage for treatment of a congenital anomaly or birth defect (see S. 3369), S5931 [23AU] (see H.R. 6689), H7776 [28AU]

Interstate commerce: regulate certain State impositions on interstate commerce by prohibiting imposition of sales taxes on individuals with no physical presence in the taxing State (see S. 3180), S4734 [28JN]

Investments: clarify that gain or loss on the sale of certain coins or bullion is exempt from recognition (see H.R. 6790), H8170 [12SE]

——— encourage retirement and family savings (see H.R. 6757), H8106 [10SE]

——— encourage retirement and family savings (H.R. 6757), consideration (see H. Res. 1084), H9088 [26SE]

——— encourage retirement savings (see S. 2526), S1578 [8MR] (see H.R. 5282), H1608 [14MR]

——— establish American opportunity accounts, modify estate and gift tax rules, and reform taxation of capital income (see S. 3766), S7790 [18DE]

——— increase retirement savings, improve access to retirement plans by small businesses, remove barriers to lifetime income retirement options, and provide relief from minimum distribution rules (see S. 3781), S7925 [19DE]

——— index certain assets for purposes of determining gain or loss (see S. 2688), S2218 [17AP] (see H.R. 6444), H6587 [19JY]

——— modify treatment of use of public infrastructure property for the private business use test for private activity bonds (see H.R. 6276), H5974 [28JN]

——— permit employers to make matching contributions to workers under certain retirement plans as if worker student loan payments were salary reduction contributions to the retirement plan (see S. 3771), S7790 [18DE]

——— promote retirement savings on behalf of small business employees by improving SIMPLE retirement accounts and easing the transition from a SIMPLE plan to a 401(k) plan (see S. 3197), S4916 [11JY]

——— provide a contribution limit and increased minimum distributions for certain retirement plans with large account balances (see S. 3772), S7790 [18DE]

——— provide families with more discretion in the use of, and contributions to, flexible spending accounts for health care services (see S. 2802), S2552 [8MY]

——— provide for flexible giving accounts (see H.R. 6616), H7723 [26JY]

——— provide for proper tax treatment of personal service income earned in pass-thru entities (see H.R. 5463), H3095 [10AP]

——— provide matching payments for retirement savings contributions by certain individuals (see S. 3636), S7050 [15NO]

——— restore tax exemption for advance refunding bonds (see H.R. 5003), H1126 [13FE]

IRS: determine improvements in filing process for excise tax on use of heavy highway motor vehicles (see H.R. 4799), H403 [16JA]

——— develop comprehensive customer service strategy (see H.R. 5375), H1754 [21MR]

——— disapprove rule ending requirement of tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns (see S.J. Res. 64), S6277 [24SE] (see H.J. Res. 145), H10210 [13DE]

——— ensure prompt response to Taxpayer Advocate Service directives (see H.R. 5342), H1727 [20MR]

——— ensure taxpayers are provided access to case files prior to conference with staff of the IRS Office of Appeals (see H.R. 5386), H2040 [22MR]

——— ensure that contractors to whom return information is disclosed comply with confidentiality safeguards (see H.R. 5376), H1754 [21MR]

——— establish a nationwide program to provide personal identification numbers to taxpayers to help prevent tax-related identity theft (see S. 3186), S4843 [9JY]

——— establish a special unit to provide tax assistance to Armed Forces members (see H.R. 5479), H3147 [11AP]

——— establish an expedited process for removal of senior executives based on performance or misconduct (see S. 3199), S4950 [12JY]

——— improve organizational structure, taxpayer protections, small business and retirement plan tax administration, service to low-income taxpayers, appeals process, and information technology infrastructure (see S. 3278), S5423 [26JY]

——— make available an Internet platform for Form 1099 filings (see H.R. 5377), H1754 [21MR]

——— modernize and improve (see H.R. 5444), H3094 [10AP] (see H.R. 7227), H9819 [10DE]

——— modernize and improve (H.R. 5444), consideration (see H. Res. 831), H3342 [16AP]

——— modernize and improve management of information technology (see H.R. 5362), H1754 [21MR]

——— prohibit employees from unionizing and entering into collective bargaining agreements (see H.R. 6268), H5974 [28JN]

——— prohibit from requiring that the identity of contributors to 501(c) organizations be included in annual tax returns (see H.R. 4916), H737 [2FE]

——— provide for a one-time safe harbor for certain failures by individuals and small businesses to pay estimated income tax following implementation of Tax Cuts and Jobs Act (see H.R. 7300), H10209 [13DE]

——— provide for a single point of contact for taxpayers who are victims of tax-related identity theft (see H.R. 5439), H3063 [9AP]

——— repeal authority to contract with private debt collection agencies to collect unpaid taxes (see S. 2425), S967 [14FE]

——— report on the Taxpayer Identification Number Perfection Program (see H.R. 6333), H6111 [11JY]

——— require disclosure of notifications of intent to operate under section 501(c)(4) as social welfare organizations devoted exclusively to charitable, educational, or recreational purposes (see H.R. 7308), H10210 [13DE]

——— require tax refunds affiliated with electronically filed returns be made by electronic funds transfer, report on improper payments, and enhance protections against identity theft refund fraud (see H.R. 5368), H1754 [21MR]

——— restrict immediate sale of seized property to perishable goods (see H.R. 5446), H3094 [10AP]

IRS Oversight Board: eliminate (see H.R. 5370), H1754 [21MR]

Law enforcement officers: provide a tax credit for qualified special law enforcement officers (see H.R. 5360), H1754 [21MR]

Marketplace Fairness Act: declare enactment would harm the economy by creating an online sales tax that would create undue burden on small businesses and entrepreneurs and provide no benefit to States without sales taxes (see S. Res. 433), S1686 [13MR]

Medicare: establish Medicare for America program to provide comprehensive health insurance coverage for all U.S. residents (see H.R. 7339), H10336 [19DE]

Money: provide temporary safe harbor for the tax treatment of hard forks of convertible virtual currency in the absence of administrative guidance (see H.R. 6973), H9405 [28SE]

Motor vehicles: encourage consumers to purchase or lease new automobiles made in the U.S. through rebates and eliminate tax incentives for automakers to move production to foreign countries (see S. 3324), S5582 [1AU]

——— establish a new phaseout of credit for electric cars (see S. 3582), S6815 [11OC] (see H.R. 7065), H9435 [16OC]

——— extend certain tax credits relative to electric cars (see S. 3449), S6189 [17SE] (see H.R. 6274), H5974 [28JN]

——— impose a mileage-based user fee for mobile mounted concrete boom pumps in lieu of the tax on taxable fuels (see S. 2683), S2218 [17AP]

——— repeal excise tax on heavy-duty trucks and trailers (see S. 3052), S3760 [12JN]

——— terminate credit for new qualified plug-in electric drive motor vehicles and provide for Federal highway user fee on alternative fuel vehicles (see S. 3559), S6701 [5OC] (see H.R. 7289), H10169 [12DE]

National objectives: support responsible middle class tax cuts and the closing of special interest loopholes, and oppose paying for tax cuts with cuts to Social Security, Medicare, or Medicaid (see H. Res. 1097), H9151 [27SE]

Native Americans: permanently extend the depreciation rules for property used predominantly within an Indian reservation (see S. 2675), S2141 [16AP]

——— provide for increased economic opportunities for tribes (see H.R. 7000), H9405 [28SE]

Nuclear energy: modify credit for production from advanced nuclear power facilities (H.R. 1551), corrections in enrollment (see S. Con. Res. 48), S6304 [25SE]

——— provide for an investment tax credit relative to production of electricity from nuclear energy (see H.R. 5732), H3885 [9MY]

Parkland, FL: accelerate income tax benefits for charitable cash contributions for relief of families of slain or injured victims of the Marjory Stoneman Douglas High School shooting (see S. 2632), S2012 [9AP] (see H.R. 5382), H2040 [22MR]

Patient Protection and Affordable Care Act: align open enrollment periods for Exchange plans with deadline for filing Federal income tax returns (see H.R. 5625), H3705 [26AP]

——— delay reimposition of annual fee on health insurance providers (see S. 3063), S3906 [13JN] (see H.R. 5963), H4728 [24MY]

——— exempt Indian tribal governments and other tribal entities from the employer health coverage mandate during the time the employer health coverage mandate exists (see S. 2943), S2878 [23MY]

——— expand eligibility to receive refundable tax credits for coverage under a qualified health plan (see H.R. 5258), H1542 [13MR]

——— extend moratorium on annual fee on health insurance providers (see H.R. 4831), H552 [18JA] (see H.R. 4894), H677 [29JA]

——— modify definition of full-time employee relative to employer health insurance mandate (H.R. 3798), consideration (see H. Res. 1059), H8169 [12SE]

——— provide health insurance coverage statements to individuals only upon request (see H.R. 6718), H7919 [6SE]

——— simplify treatment of seasonal positions relative to employer shared responsibility requirements (see S. 2670), S2141 [16AP]

Pensions: authorize a new composite multiemployer pension plan design (see H.R. 4997), H1125 [13FE]

——— exclude from gross income certain amounts received as pensions by retired law enforcement officers who volunteer as school resource officers (see H.R. 6981), H9405 [28SE]

——— modify certain laws relative to multiemployer pensions (see S. 3219), S5003 [17JY]

——— provide alternative minimum funding rules for certain single-employer benefit plans maintained by community newspapers (see H.R. 6377), H6262 [16JY]

——— provide for reporting and disclosure by State and local public employee retirement pension plans (see H.R. 6290), H5974 [28JN]

Petroleum: reinstate taxation of foreign oil related income (see S. 3804), S8017 [21DE]

Political ethics: improve anti-corruption and public integrity laws by strengthening lobbying laws, disclosing conflicts of interest, improving judicial integrity, and requiring more financial disclosure by elected officials (see S. 3357), S5759 [21AU] (see H.R. 7140), H9567 [16NO]

——— strengthen ethical standards in the Federal Government to prevent Government corruption and ensure transparency and accountability (see H.R. 7167), H9573 [20NO]

Poverty: extend earned income tax credit to caregivers and qualifying students and establish a Community Volunteer Income Tax Assistance Matching Grant Program (see H.R. 6873), H8883 [25SE]

Power resources: eliminate certain fuel excise taxes and impose a tax on greenhouse gas emissions to provide revenue for maintaining and building infrastructure (see H.R. 6463), H6648 [23JY]

——— eliminate taxable income limit on percentage depletion for oil and natural gas produced from marginal properties (see S. 2674), S2141 [16AP]

——— enhance requirements for secure geological storage of carbon dioxide for purposes of the credit for carbon dioxide sequestration (see H.R. 4857), H582 [19JA]

——— establish Clean Energy Victory Bonds to increase investment in domestic development and deployment of clean energy technologies (see H.R. 5586), H3452 [23AP]

——— impose a tax on fossil fuels and use revenues for economic benefit (see H.R. 6928), H9149 [27SE]

——— impose an excise tax on fuel based on the carbon content of such fuel (see H.R. 6605), H7723 [26JY]

——— oppose Federal efforts to establish a carbon tax on fuels for electricity and transportation (see H. Con. Res. 119), H3706 [26AP]

——— oppose Federal efforts to establish a carbon tax on fuels for electricity and transportation (H. Con. Res. 119), consideration (see H. Res. 1001), H6462 [17JY]

——— provide for energy opportunity zones (see H.R. 5441), H3063 [9AP]

——— provide investment and production tax credits for emerging energy technologies (see H.R. 7196), H9743 [29NO]

Presidents of the U.S.: require disclosure of Federal income tax returns by candidates for President and Vice President of the U.S. (see S. 3450), S6189 [17SE] (see H.R. 6970), H9404 [28SE]

Public debt: provide for taxpayers making donations with their income tax returns to pay down the public debt (see H.R. 5067), H1217 [16FE]

Public safety officers: allow first responders to continue to exclude service-connected disability pension payments after reaching the age of retirement (see S. 2860), S2724 [16MY] (see H.R. 5860), H4209 [17MY]

Public utilities: provide that the volume cap for private activity bonds shall not apply to bonds for facilities for the furnishing of water and sewage facilities (see S. 3358), S5759 [21AU]

Public welfare programs: require State agencies to use Federal tax return information to verify income eligibility for Medicaid, Temporary Assistance for Needy Families Program, and Supplemental Nutrition Assistance Program (see S. 3629), S7050 [15NO]

Puerto Rico: apply rules relative to treatment of certain qualified film and television and live theatrical productions to Puerto Rico (see H.R. 5183), H1441 [6MR]

——— support businesses and extend child tax credits for families (see H.R. 5975), H4731 [25MY]

——— temporarily reduce payroll taxes for workers, expand child tax credit, increase access to SBA programs to assist small businesses, and improve availability of economic statistics (see S. 2873), S2773 [17MY] (see S. 3256), S5267 [24JY]

——— treat as part of the U.S. for purposes of determining whether property qualifies for treatment as a like-kind exchange (see H.R. 5430), H3059 [5AP]

Refund to Rainy Day Savings Program: establish to allow individuals to defer payment of tax refunds (see S. 3220), S5003 [17JY]

Refuse disposal: modify definition of municipal solid waste (see S. 2371), S612 [5FE]

Religion: recognize significance of parsonage allowance to religious and spiritual communities and support its continued exemption from gross income for tax purposes (see H. Con. Res. 129), H6463 [17JY]

Rural areas: provide for new markets tax credit investments in rural job zones (see H.R. 6627), H7724 [26JY]

SBA: establish a grant program to address rising costs of tax compliance for small business concerns (see H.R. 5512), H3315 [13AP]

SEC: clarify definition and regulation of digital tokens and tax treatment of virtual currency (see H.R. 7356), H10509 [20DE]

Senior citizens: provide a credit for eldercare expenses (see S. 3028), S3293 [7JN]

Sexual harassment: deny deduction for severance payments made in connection with sexual misconduct (see H.R. 4748), H82 [9JA]

——— repeal tax increase on victims (see S. 2820), S2623 [10MY]

Small business: allow a credit against income tax for equity investments in research intensive small business concerns (see H.R. 5463), H3095 [10AP]

——— provide a taxpayer bill of rights (see S. 2689), S2218 [17AP]

——— provide exclusion from gross income for interest on certain small business loans (see S. 2378), S651 [6FE]

——— provide tax relief to small businesses in areas affected by toxic algal blooms (see S. 3206), S4950 [12JY]

——— reduce costs for certain businesses required to relocate from a Superfund site (see H.R. 5669), H3746 [1MY]

——— repeal excise tax on indoor tanning services (see S. 2600), S1947 [22MR]

Small Business Health Accounts: establish (see S. 2496), S1338 [5MR]

Social Security: permit tribal councils to enter into agreements to obtain coverage for services performed by tribal council members (see H.R. 6124), H5224 [15JN]

——— protect system and improve benefits (see S. 2671), S2141 [16AP]

——— protect system and improve benefits (H.R. 1902), consideration (see H. Res. 968), H5748 [26JN]

——— reform (see H.R. 7195), H9743 [29NO]

Sports: exclude major professional sports leagues from qualifying as tax-exempt organizations (see S. 3086), S4035 [19JN]

——— make permanent the 7-year depreciation recovery period for motorsport entertainment complexes (see S. 2540), S1686 [13MR]

States: grant authority to enforce State and local sales and use tax laws on remote or online transactions (H.R. 2193), consideration (see H. Res. 790), H1698 [19MR]

——— prohibit from retroactively imposing a sales tax collection duty on a remote seller and implement procedures and guidelines on future collection of such taxes (see H.R. 6724), H7919 [6SE] (see H.R. 6824), H8725 [13SE]

——— regulate certain State taxation of interstate commerce (see H.R. 6978), H9405 [28SE]

Student loans: exclude employer contributions to student loan repayment from income (see S. 3595), S6815 [11OC]

Tax Cuts and Jobs Act: make permanent certain changes made to the child tax credit (see H.R. 5903), H4582 [22MY]

——— repeal and use funds to cancel student loan debt and increase Pell grants (see H.R. 5928), H4692 [23MY]

Tax-exempt organizations: allow certain veterans organizations to take into account membership of spouses, widows, and widowers of Armed Forces members for purposes of determining tax-exempt status (see H.R. 7174), H9667 [27NO]

——— eliminate requirement that charities, churches, and traditionally tax-exempt organizations pay Federal taxes on provided employee benefits (see S. 3317, 3332), S5582 [1AU] (see H.R. 6037), H4979 [7JN] (see H.R. 6460), H6588 [19JY] (see H.R. 6504), H7685 [25JY]

——— establish a new status for certain tax-exempt organizations with administrative expenses not exceeding a certain percentage of contributions (see H.R. 6397), H6462 [17JY]

——— exclude bequests to certain exempt organizations from the value of taxable estates (see H.R. 6329), H6041 [10JY]

——— make public names and addresses of foreign persons contributing certain amounts to certain tax-exempt organizations and require disclosure of foreign campaign contributions (see H.R. 6983), H9405 [28SE]

——— require electronic filing of annual returns of exempt organizations and provide for making such returns available for public inspection (see H.R. 5443), H3094 [10AP]

——— require tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns (see S. 3284), S5423 [26JY] (see H.R. 6900), H9088 [26SE]

Teachers: provide a refundable credit for certain teachers as a supplement to State efforts to provide teachers with a livable wage (see S. 3730), S7357 [6DE]

Telecommunications: call for coordination of Federal, State, and local taxes, fees, regulations, and permitting policies to maximize benefits of broadband investment (see H. Res. 687), H169 [11JA]

——— provide a tax credit to consumers to reimburse a portion of the cost of broadband infrastructure serving limited broadband districts (see H.R. 6442), H6587 [19JY]

Timber: provide a special rule for certain casualty losses of uncut timber (see H.R. 4962), H974 [7FE]

Transportation: empower States with authority for most taxing and spending for highway and mass transit programs (see S. 3190), S4875 [10JY]

——— equalize charitable mileage rate with business travel rate (see H.R. 5662), H3741 [27AP]

——— free States to spend gas tax revenues on their transportation priorities (see S. 2634), S2012 [9AP]

——— increase national limitation amount for qualified highway or surface freight transfer facility bonds (see S. 2320), S300 [18JA]

Veterans: allow tax credits to veterans for establishment of franchises (see S. 2950), S2923 [24MY]

Virtual currency: allow exclusion of gain or loss on like-kind exchanges (see H.R. 7361), H10510 [20DE]

Water: establish a trust fund to be funded by ending the deferral on income taxes on offshore corporate profits in order to provide adequate funding for water and sewer infrastructure (see H.R. 5609), H3574 [25AP]

Water pollution: deny certain tax benefits to persons responsible for the discharge of oil or other hazardous substances into navigable waters (see H.R. 6658), H7747 [7AU]

Weapons: increase excise tax and special occupational tax relative to firearms and increase transfer tax on any other weapon (see H.R. 5103), H1332 [27FE]

Cloture motions

Insurance: allow premium tax credit relative to unsubsidized Consolidated Omnibus Budget Reconciliation Act (COBRA) continuation coverage (H.R. 2579), S965 [14FE], S1146, S1147, S1148 [15FE]

——— allow premium tax credit relative to unsubsidized Consolidated Omnibus Budget Reconciliation Act (COBRA) continuation coverage (H.R. 2579), motion to proceed, S850 [9FE], S867 [12FE]

Cost Estimates

Taxpayer First Act (H.R. 5444): CBO (Intergovernmental Mandates), H3418 [18AP]

21st Century IRS Act (H.R. 5445): CBO, H3425 [18AP]

Essays

State of the Union: Oliver Minshall, S576 [30JA]

Factsheets

Tax Relief Pays American Workers: Senator Inhofe, S129 [10JA]

Letters

Constitutional amendment to require balanced budget: Nancy LeaMond, AARP (organization), H3107 [11AP], H3190 [12AP]

——— Scott Frey, American Federation of State, County and Municipal Employees, H3190 [12AP]

Dept. of the Treasury Pension Rehabilitation Administration establishment to make loans to multiemployer defined benefit plans from a Pension Rehabilitation Trust Fund: Douglas Rumsey, E1193 [4SE]

Family Savings Act: Nancy A. LeaMond, AARP (organization), H9132 [27SE]

Increasing Access to Lower Premium Plans and Expanding Health Savings Accounts Act: Representative Kevin Brady, Committee on Ways and Means (House), H7660 [25JY]

——— Representative Walden, Committee on Energy and Commerce (House), H7116, H7117 [24JY], H7660 [25JY]

IRS rule ending requirement of tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns: David J. Kautter, IRS, S6381 [28SE]

——— Senator Wyden, Committee on Finance (Senate), S6380 [28SE]

Tax Cuts and Jobs Act: Feeding America (organization), H9105 [27SE]

Taxpayer First Act: Keith Hall, CBO, H3417 [18AP]

——— Representative Hensarling, Committee on Financial Services (House), H3416 [18AP]

——— Representative Kevin Brady, Committee on Ways and Means (House), H3417 [18AP]

Lists

Companies increasing compensation as result of H.R. 1, Tax Cuts and Jobs Act, S129 [10JA]

Mayors attending New Jersey 5th Congressional District Mayors Summit, E149 [7FE]

Organizations opposed to H.J. Res. 2, constitutional amendment to require balanced budget, H3187–H3189 [12AP]

Organizations supporting H.R. 6756, American Innovation Act, H9116 [27SE]

Messages

Budget of the U.S. Government for Fiscal Year 2019: President Trump, S870 [12FE], H1080 [13FE]

Motions

Economy: make permanent certain tax relief for individuals, families, and small business (H.R. 6760), H9172 [28SE]

Insurance: allow premium tax credit relative to unsubsidized Consolidated Omnibus Budget Reconciliation Act (COBRA) continuation coverage (H.R. 2579), S849 [9FE]

IRS: disapprove rule ending requirement of tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns (S.J. Res. 64), S7412 [11DE]

Notices

Intention to object to S. 3278, Protecting Taxpayers Act: Senator Grassley, S5789 [21AU]

Remarks in House

Abortion: impose Federal taxes on bonds used to provide facilities owned by abortion providers (H.R. 4131), H463 [17JA]

——— prohibit taxpayer funded abortions, H576 [19JA]

——— prohibit taxpayer funded abortions (H.R. 7), H468 [17JA], H480 [18JA]

Arizona: convening of national convention of States to discuss constitutional amendment to require balanced budget, E25 [10JA]

——— decision by Arizona Supreme Court to block the Invest in Ed ballot initiative, H7828 [5SE]

Barton, Representative: appreciation of opportunity to serve, H10098–H10101 [11DE]

Black Lung Disability Trust Fund: extend tax on coal production in order to fund, H10476 [20DE]

Bucks County, PA: tribute to Bucks County Opportunity Council Volunteer Income Tax Assistance program, H1077 [13FE]

Budget: constitutional amendment to require balanced (H.J. Res. 2), H3091 [10AP], H3153, H3157, H3158, H3160, H3162–H3193, H3204 [12AP], H3230, H3307 [13AP], E455 [13AP], E493 [18AP]

——— constitutional amendment to require balanced (H.J. Res. 2), consideration (H. Res. 811), H3105–H3112 [11AP]

——— constitutional amendment to require balanced (H.J. Res. 107), H23 [9JA], H3189 [12AP]

——— deficit, H3104 [11AP]

Business and industry: eliminate incentives for corporations to hold accumulated earnings offshore, invest in domestic infrastructure, and provide international tax reform (H.R. 1670), H7816 [4SE]

——— promote new business innovation (H.R. 6756), H8891 [26SE], H9094, H9113–H9118 [27SE]

——— promote new business innovation (H.R. 6756), consideration (H. Res. 1084), H9101–H9113 [27SE]

——— provide a credit for employer-provided job training (H.R. 5516), H3330 [16AP]

Children and youth: allow a refundable credit relative to any stillborn child of a taxpayer (H.R. 3549), H1530 [13MR]

Congress: legislative priorities, H136 [11JA], H585 [20JA]

Congressional Black Caucus: tribute, E1747 [3JA]

Consumer Financial Protection Bureau: provide regulatory relief to charitable organizations that provide housing assistance, H6311 [17JY]

——— provide regulatory relief to charitable organizations that provide housing assistance (H.R. 5953), H6005–H6007 [10JY]

Corporations: provide current year inclusion of net controlled foreign corporation tested income by ending tax breaks for exporting jobs and profits (H.R. 5108), H7816 [4SE]

Courts: permit other courts to transfer certain cases to U.S. Tax Court (H.R. 3996), H1570 [14MR]

Democratic Party: national agenda, H1379 [6MR], H7148 [24JY], H7830 [5SE], H8179 [13SE], E1335 [28SE]

Dept. of Energy: provide financial assistance to local governments impacted by reduction in tax revenue from nuclear powerplants (H.R. 6814), E1248 [13SE]

Dept. of Justice: establish procedures for expedited review of the case of any person who unlawfully solicits personal information to commit identity theft, while purporting to be acting on behalf of the IRS (H.R. 2905), H3356–H3359 [17AP]

Dept. of the Interior: Payment in Lieu of Taxes program funding, H7895 [6SE]

Dept. of the Treasury: allow officers and employees to provide taxpayers information relative to low-income taxpayer clinics (H.R. 5438), H3367, H3368 [17AP]

——— designation of counties in Kansas as Qualified Opportunity Zones, H4780 [6JN]

——— establish a Pension Rehabilitation Administration to make loans to multiemployer defined benefit plans from a Pension Rehabilitation Trust Fund (H.R. 4444), H80 [9JA], H6051 [11JY], H7833 [5SE], E1192 [4SE]

——— establish a Pension Rehabilitation Administration to make loans to multiemployer defined benefit plans from a Pension Rehabilitation Trust Fund (S. 2147), H80 [9JA]

——— issue identity protection personal identification numbers (H.R. 5437), H3369 [17AP]

——— require notice of any closure of a Taxpayer Assistance Center (H.R. 5440), H3364–H3366 [17AP]

——— ruling to extend property casualty loss tax provisions to homeowners affected by pyrrhotite-related residential damage, H1077 [13FE]

——— Tax Counseling for the Elderly Program funding, H6532 [18JY]

Disasters: provide an automatic delay for certain internal revenue requirements in the case of taxpayers in an area where a federally declared disaster is requested, H10471 [20DE]

District of Columbia: prohibit funding to implement individual health insurance mandate, H6537, H6538 [18JY]

——— statehood, H3331 [16AP], H5009–H5012, H5016 [8JN]

——— tax bona fide residents in the same manner as residents of U.S. possessions, H5016 [8JN]

Drugs: establish an excise tax on production and importation of opioid pain relievers and use such funds to provide and expand access to substance abuse treatment (H.R. 3254), H5140 [13JN]

Economy: extend expiring provisions, modify tax treatment of disaster relief and retirement and savings, stimulate innovation, clarify and correct certain existing provisions, and modernize and improve the IRS, H9703–H9710 [29NO], H10341–H10343, H10445–H10477 [20DE], E1723 [21DE]

——— impact of unequal distribution of wealth and income, H3131–H3137 [11AP], H4682–H4688 [23MY]

——— make permanent certain tax relief for individuals, families, and small business (H.R. 6760), H8896 [26SE], H9094, H9139 [27SE], H9158–H9174 [28SE]

——— make permanent certain tax relief for individuals, families, and small business (H.R. 6760), consideration (H. Res. 1084), H9101–H9113 [27SE]

——— make permanent certain tax relief for individuals, families, and small business (H.R. 6760), motion to recommit, H9173 [28SE]

——— national objectives priority assignments, H3496, H3497 [24AP], H3586 [26AP]

——— prohibit making permanent certain tax relief for individuals, families, and small business unless enactment will not harm the financial position of Medicare and Social Security trust funds, H9173 [28SE]

——— status, H5002, H5003 [8JN], H7167 [25JY]

Education: allow tax free distributions from 529 college savings plans for certain expenses associated with registered apprenticeship programs (H.R. 3395), H3764 [7MY]

——— expand use of Coverdell education savings accounts as lifelong learning accounts to pay for skills training, career-related learning, and professional development (H.R. 6250), H6272 [17JY]

——— importance of education and teacher funding, H3084 [10AP]

——— permit unborn children to be account beneficiaries of section 529 education savings accounts, H10474 [20DE]

Employment: strengthen protections for employees experiencing harassment in the workplace, including sexual harassment and assault and harassment based on protected categories (S. 2994), H6562 [19JY]

FAA: extend authorizations of Federal aviation programs and extend funding and expenditure authority of Airport and Airway Trust Fund (H.R. 6897), H9060 [26SE]

Families and domestic relations: reform dependent care flexible spending accounts, H8894 [26SE]

FDA: hold pharmaceutical companies accountable for illegal marketing and distribution of opioid products and for their role in creating and exacerbating the opioid epidemic (S. 2691), H3588 [26AP]

General Motors Co.: impact of announced closures of auto plants, H9658 [27NO], H9670 [28NO], H9731 [29NO], H9753 [30NO]

Health: allow bronze and catastrophic plans in connection with health savings accounts, H7659, H7660, H7662, H7664 [25JY]

——— allow individuals entitled to Medicare Part A by reason of being over age 65 to contribute to health savings accounts, H7659, H7661 [25JY]

——— allow the carryforward of health flexible spending arrangement account balances, H7659, H7664 [25JY]

——— exclude from income discharge of medical indebtedness (H.R. 5493), H3403 [18AP]

——— improve access to health care through modernized health savings accounts, H7100 [24JY], H7653, H7655 [25JY]

——— include certain over-the-counter medical products as qualified medical expenses (H.R. 6199), H6572 [19JY], H7095 [24JY], H7651–H7658 [25JY]

——— include certain over-the-counter medical products as qualified medical expenses (H.R. 6199), consideration (H. Res. 1012), H7100–H7106 [24JY]

——— increase contribution limitation for health savings accounts, H7659, H7660, H7664 [25JY]

——— provide an additional religious exemption from the individual health coverage mandate (H.R. 1201), H7107–H7109 [24JY], E1068 [25JY]

——— provide that direct primary care service arrangements do not disqualify deductible health savings account contributions, H7100 [24JY], H7653, H7657 [25JY]

——— repeal excise tax on medical devices, H419 [17JA], H505 [18JA], H10474 [20DE]

——— repeal excise tax on medical devices (H.R. 184), H6572 [19JY], H6636 [23JY], H7119–H7124 [24JY], H7655 [25JY], E1090, E1093 [26JY]

——— repeal excise tax on medical devices (H.R. 184), consideration (H. Res. 1011), H7095–H7100 [24JY]

——— treat certain amounts paid for physical activity, fitness, and exercise as amounts paid for medical care, H7101 [24JY], H7653, H7655 [25JY]

House of Representatives: legislative priorities, H6471 [18JY]

Housing: reform the low-income housing credit (H.R. 1661), H397 [16JA]

Hurricanes: provide tax relief for victims of Hurricane Florence, H10471, H10473 [20DE]

Income: repeal limitation on deductions for certain taxes, including State and local taxes, H9168, H9169 [28SE], H10473 [20DE]

Information technology: improve cybersecurity and taxpayer identity protection and modernize IRS information technology (H.R. 5445), H3223 [13AP], H3416, H3422–H3429 [18AP]

——— improve cybersecurity and taxpayer identity protection and modernize IRS information technology (H.R. 5445), consideration (H. Res. 831), H3405–H3411 [18AP]

Infrastructure: importance of investment, H74 [9JA], H483 [18JA], H632 [29JA], H1107–H1112 [13FE], H1134 [14FE], H1182 [15FE], H4143 [17MY]

Insurance: allow premium tax credit relative to unsubsidized Consolidated Omnibus Budget Reconciliation Act (COBRA) continuation coverage (H.R. 2579), H1129 [14FE], H1270 [27FE]

——— provide high deductible health plans with first dollar coverage flexibility, H7100 [24JY], H7653, H7656 [25JY]

Internal Revenue Code: make technical corrections, H2026 [22MR]

Investments: encourage retirement and family savings, H10472 [20DE]

——— encourage retirement and family savings (H.R. 6757), H8891 [26SE], H9094, H9118–H9134 [27SE]

——— encourage retirement and family savings (H.R. 6757), consideration (H. Res. 1084), H9101–H9113 [27SE]

IRS: computer payment systemwide crash, H3436 [18AP]

——— ensure prompt response to Taxpayer Advocate Service directives, H10471 [20DE]

——— establish a free, online tax preparation and filing service and programs that allow taxpayers to access third-party provided tax return information (H.R. 3511), H3407 [18AP]

——— issue guidance to more clearly define political activity for 501(c)(4) organizations, H6533, H6534 [18JY]

——— make permanent the Volunteer Income Tax Assistance matching grant program (H.R. 2901), H979 [8FE], H3373–H3375 [17AP], E485 [17AP]

——— modernize and improve (H.R. 5444), H3223 [13AP], H3411–H3422 [18AP]

——— modernize and improve (H.R. 5444), consideration (H. Res. 831), H3405–H3411 [18AP]

——— modernize and improve (H.R. 7227), H10402–H10414 [20DE]

——— modernize and improve management of information technology, H3427 [18AP]

——— modify rule prohibiting tax-exempt organizations from engaging in political activity, H10475 [20DE]

——— prohibit rehiring of any employees involuntarily separated from service for misconduct (H.R. 3500), H7112, H7113 [24JY]

——— provide for a single point of contact for taxpayers who are victims of tax-related identity theft (H.R. 5439), H3370 [17AP]

——— restrict immediate sale of seized property to perishable goods (H.R. 5446), H3366, H3367 [17AP]

Maine: assessment of economy, H10501 [20DE]

Manafort, Paul J., Jr.: guilty verdict in tax and bank fraud trial, H7820 [4SE]

Marijuana: allow deductions and credits relating to expenditures in connection with marijuana sales conducted in compliance with State law (H.R. 1810), H472, H473 [17JA], H3503 [24AP]

Medicare: establish Universal Medicare Program to provide comprehensive health insurance coverage for all U.S. residents (S. 1804), H9808 [10DE]

Motor vehicles: repeal excise tax on heavy-duty trucks and trailers (H.R. 2946), H4763 [5JN]

National objectives: use of budget reconciliation to reform the Federal tax code (H.R. 1), conference report, H30 [9JA], H86, H93 [10JA]

Native Americans: permit individuals eligible for Indian Health Service assistance to qualify for health savings accounts (H.R. 1476), H7109, H7110 [24JY]

New Jersey: tribute to 5th Congressional District Mayors Summit, E149 [7FE]

Nuclear energy: modify credit for production from advanced nuclear power facilities (H.R. 1551), E1319 [27SE]

——— modify credit for production from advanced nuclear power facilities (H.R. 1551), corrections in enrollment (S. Con. Res. 48), H8838 [25SE]

——— modify credit for production from advanced nuclear power facilities (H.R. 1551), Senate amendment, H8822 [25SE], E1433 [19OC]

Patient Protection and Affordable Care Act: delay reimposition of annual fee on health insurance providers, H7661 [25JY]

——— modify definition of full-time employee relative to employer health insurance mandate (H.R. 3798), H7937 [7SE]

——— modify definition of full-time employee relative to employer health insurance mandate (H.R. 3798), consideration (H. Res. 1059), H8181–H8184 [13SE]

Pensions: modify certain laws relative to multiemployer pensions (H.R. 2412), H80 [9JA], E1192 [4SE]

——— protect multiemployer pension plan benefits, H3890 [10MY], H6273 [17JY]

——— secure multiemployer pension benefits, H78 [9JA], H1616 [15MR], H8891 [26SE]

Political campaigns: reform the financing of congressional elections by broadening participation by small dollar donors (H.R. 20), H4297 [22MY]

Power resources: extend biodiesel and renewable diesel tax incentives, H3383 [17AP]

——— oppose Federal efforts to establish a carbon tax on fuels for electricity and transportation (H. Con. Res. 119), H6562–H6569 [19JY]

——— oppose Federal efforts to establish a carbon tax on fuels for electricity and transportation (H. Con. Res. 119), consideration (H. Res. 1001), H6478–H6486 [18JY]

Presidents of the U.S.: require disclosure of Federal income tax returns by Presidents and candidates for the office of President (H.R. 305), H3407–H3409 [18AP]

Public debt: provide for taxpayers making donations with their income tax returns to pay down the public debt (H.R. 5067), H3456 [24AP]

Rates, H93 [10JA]

Reform, H7876 [6SE]

Republican Party: national agenda, H606 [21JA], H615, H622 [22JA], H723 [30JA], H3355 [17AP], H3400 [18AP], H3691 [26AP], H6637–H6639 [23JY], H7145 [24JY], H7171 [25JY]

Revenues: repeal income tax, abolish the IRS, and institute a national retail sales tax (H.R. 25), H3436–H3438 [18AP]

Schools: eliminate school voucher State tax credit loophole by limiting the double benefit of charitable contributions (H.R. 4269), E1081 [26JY]

Social Security: funding, H3768 [7MY], H4783 [6JN]

——— permit tribal councils to enter into agreements to obtain coverage for services performed by tribal council members (H.R. 6124), H7118, H7119 [24JY]

——— protect system and improve benefits, H8180 [13SE]

Tax Cuts and Jobs Act: impact, H8 [8JA], H22, H72–H75 [9JA], H85, H91, H93, H94, H128, H129 [10JA], H163, H164 [11JA], H177, H399–H401 [16JA], H422, H455, H469–H471 [17JA], H489, H491, H539 [18JA], H573 [19JA], H585 [20JA], H656, H671 [29JA], H684, H688, H689 [30JA], H829 [6FE], H979 [8FE], H1173 [14FE], H1201 [15FE], H1257–H1262 [26FE], H1702 [20MR], H3085–H3089 [10AP], H3104, H3108 [11AP], H3307 [13AP], H3367, H3382, H3393 [17AP], H3404, H3405 [18AP], H3456, H3457, H3460, H3497–H3501 [24AP], H3581, H3589 [26AP], H3710 [27AP], H3768, H3770, H3773, H3774 [7MY], H3839, H3841, H3842 [9MY], H3915 [10MY], H3960–H3962 [15MY], H4763–H4768 [5JN], H4780 [6JN], H5083–H5088 [12JN], H5642–H5646 [25JN], H5655 [26JN], H6047 [11JY], H6163 [12JY], H6245 [16JY], H6273 [17JY], H6474, H6554 [18JY], H6585 [19JY], H6634 [23JY], H7171, H7648, H7649 [25JY], E231 [27FE], E1084 [26JY]

——— impact on stock market, H177 [16JA]

——— repeal and use funds to cancel student loan debt and increase Pell grants (H.R. 5928), H4592 [23MY]

Tax exempt organizations: require electronic filing of annual returns of exempt organizations and provide for making such returns available for public inspection (H.R. 5443), H3371, H3372 [17AP]

Tax-exempt organizations: exempt certain tax-exempt organizations from requirement to disclose personally identifiable information about their contributors as part of annual returns, H6273 [17JY]

Trump, President: evaluation of administration, H585 [20JA], H686 [30JA], H7159, H7166 [25JY], H7827 [5SE]

——— evaluation of administration relative to rural communities, H493 [18JA]

——— evaluation of administration relative to the economy, H687 [30JA], H3204 [12AP], H4855 [7JN], H8896 [26SE]

——— require disclosure of Federal income tax returns, H3360 [17AP], H3407, H3408 [18AP], H4129 [16MY]

U.S. Fish and Wildlife Service: modernize funding of wildlife conservation (H.R. 2591), H8133, H8134 [12SE]

University of California, Berkeley: tribute to student analysis of impact of Tax Cuts and Jobs Act provision relative to institutions of higher education tax-free tuition waivers and efforts to secure removal of such provision, E36 [11JA]

——— facilitate water leasing and water transfers to promote conservation and efficiency (H.R. 519), H7110–H7112 [24JY]

Remarks in Senate

Abortion: prohibit taxpayer funded abortions, S1905–S1908, S1910–S1913, S1920–S1922 [22MR], S2544 [8MY]

Armed Forces: expand the work opportunity tax credit to incentivize businesses to hire military spouses and make flexible savings accounts available for childcare expenses for military families, S4024 [19JN]

China: safeguard certain U.S. technology and intellectual property from export to or influence by China and protect U.S. industry from unfair competition by China (S. 2826), S2625–S2627 [10MY]

Climate: cap emissions of greenhouse gases through requirement to purchase carbon permits and distribute proceeds of such purchases to eligible individuals (S. 2352), S551 [29JA]

Climate Leadership Council: release of ‘‘Exceeding Paris—How the Baker-Schultz Carbon Dividends Plan Would Significantly Exceed the U.S. Paris Commitment’’ report, S6211 [18SE]

Cohen, Michael: guilty plea in Federal court for tax fraud and campaign finance violations while serving as President Trump’s personal attorney, S5806 [22AU]

Community development: provide for deferral of inclusion in gross income for capital gains reinvested in opportunity zones, S230 [17JA], S674, S678 [7FE], S1656 [13MR], S2022 [10AP]

Congress: accomplishments of the 115th Congress, S143 [11JA], S453 [23JA], S793 [8FE], S2210 [17AP], S2536 [8MY], S2973, S2975–S2978, S2983 [5JN], S3269, S3276, S3283 [7JN], S5679–S5681 [16AU], S5751 [21AU], S6785 [11OC], S6941 [14NO], S7020, S7022 [15NO], S7073–S7076 [26NO], S7111 [27NO], S7405 [11DE]

Copeland, Elizabeth A.: nomination to be U.S. Tax Court judge, S6006 [28AU]

Cornyn, Senator: appreciation of opportunity to serve, S7832–S7834 [19DE]

Courts: permit other courts to transfer certain cases to U.S. Tax Court (H.R. 3996), S7453 [11DE]

Democratic Party: national agenda, S1995 [9AP], S6949 [14NO]

Dept. of the Treasury: establish a Pension Rehabilitation Administration to make loans to multiemployer defined benefit plans from a Pension Rehabilitation Trust Fund (S. 2147), S181–S185 [16JA], S341 [19JA], S435 [22JA], S2667–S2672 [15MY]

District of Columbia: prohibit funding to implement individual health insurance mandate, S5536 [1AU]

Donnelly, Senator: appreciation of opportunity to serve, S7406–S7409 [11DE]

Drugs: establish an excise tax on production and importation of opioid pain relievers and use such funds to provide and expand access to substance abuse treatment (S. 523), S6473 [3OC]

Economy: comparison between policies of past Presidential administrations and the Trump administration, S6130 [12SE]

——— impact of unequal distribution of wealth and income, S4396–S4398 [26JN]

——— importance of job creation, S2802 [22MY]

——— 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. 1639), S899 [13FE]

——— 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. 2368), S5482 [31JY], S6211 [18SE], S7419 [11DE]

——— status, S3875 [13JN], S5441 [30JY], S5745 [21AU], S6116 [12SE], S6210 [18SE], S6794–S6798 [11OC]

Employment: encourage employers to hire individuals working in dying industries or occupations made obsolete by technology (S. 2648), S7228 [29NO]

——— 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. 1778), S7125 [27NO]

FAA: extend authorizations of Federal aviation programs and extend funding and expenditure authority of Airport and Airway Trust Fund (H.R. 6897), S6390 [28SE]

General Motors Co.: impact of announced closures of auto plants, S7107, S7125 [27NO]

——— layoff of employees at Lordstown, OH, plant and relocation of jobs to Mexico, S4376 [25JN]

Hatch, Senator: legislative priorities, S156 [11JA]

Health: provide an additional religious exemption from the individual health coverage mandate (H.R. 1201), S5390 [25JY], S5394 [26JY]

——— provide for a permanent extension of the lower threshold for the medical expense deduction (S. 3621), S6966 [14NO]

——— reduce tax deduction threshold for amounts paid for medical expenses, S6966 [14NO]

——— repeal excise tax on medical devices, S92 [9JA]

——— repeal excise tax on medical devices (H.R. 184), S5390 [25JY], S5394 [26JY]

Heller, Senator: appreciation of opportunity to serve, S7535–S7537 [13DE]

Higher Education Act: facilitate disclosure of tax return information to carry out (S. 3611), S7946 [19DE]

Hurricanes: provide tax relief for damages relative to Hurricanes Harvey, Irma, and Maria (S. 1892), S5803 [22AU], S5888 [23AU]

Immigration: authorize cancellation of removal and adjustment of status of certain aliens who are long-term U.S. residents and who entered the U.S. as children (S. 1852), S54 [8JA], S285 [18JA], S334, S335, S336 [19JA]

——— fund southern border wall by requiring a work-authorized Social Security number to claim refundable tax credits and welfare applicants to verify citizenship, and increasing illegal border crossing fines, S7034 [15NO]

——— impact of legal immigrants on U.S. economy, S564 [30JA]

Income: repeal limitation on deductions for certain taxes, including State and local taxes, S6123 [12SE]

Infrastructure: importance of investment, S670 [7FE], S856 [12FE], S891 [13FE], S930 [14FE], S1272, S1273 [28FE], S1406 [7MR], S1695 [14MR]

Insurance: allow premium tax credit relative to unsubsidized Consolidated Omnibus Budget Reconciliation Act (COBRA) continuation coverage (H.R. 2579), S615 [5FE], S618 [6FE], S671 [7FE], S795, S804, S807, S832 [8FE], S929, S930–S965 [14FE], S1131–S1135, S1138–S1149, S1152–S1155 [15FE]

——— allow premium tax credit relative to unsubsidized Consolidated Omnibus Budget Reconciliation Act (COBRA) continuation coverage (H.R. 2579), motion to proceed, S849 [9FE], S855–S868 [12FE], S889–S904 [13FE], S930 [14FE]

——— allow premium tax credit relative to unsubsidized Consolidated Omnibus Budget Reconciliation Act (COBRA) continuation coverage (H.R. 2579), unanimous-consent request, S894, S903 [13FE], S1365 [6MR], S1918 [22MR]

Investments: encourage retirement savings (S. 2526), S1580 [8MR]

——— promote retirement savings on behalf of small business employees by improving SIMPLE retirement accounts and easing the transition from a SIMPLE plan to a 401(k) plan (S. 3197), S4917 [11JY]

——— provide matching payments for retirement savings contributions by certain individuals (S. 3636), S7053 [15NO]

——— establish a nationwide program to provide personal identification numbers to taxpayers to help prevent tax-related identity theft (S. 3186), S4844 [9JY]

——— impact of proposed rule limiting the type of charitable contributions that are deductible on Federal taxes on programs providing State tax credits for donations to State-approved funds, S6123 [12SE]

——— prohibit from requiring that the identity of contributors to 501(c) organizations be included in annual tax returns, S6131, S6132 [12SE]

——— Volunteer Income Tax Assistance matching grant program funding, S5240, S5241 [24JY]

Manafort, Paul J., Jr.: guilty verdict in tax and bank fraud trial, S5807 [22AU]

National objectives: use of budget reconciliation to reform the Federal tax code (H.R. 1), S837 [8FE]

——— use of budget reconciliation to reform the Federal tax code (H.R. 1), conference report, S16 [3JA], S31, S36 [4JA], S49, S75 [8JA], S342 [19JA], S374 [20JA], S6966 [14NO]

Nuclear energy: modify credit for production from advanced nuclear power facilities (H.R. 1551), S615 [5FE], S618 [6FE], S6259–S6261 [18SE], S6292–S6296 [25SE], S6334 [26SE]

——— modify credit for production from advanced nuclear power facilities (H.R. 1551), corrections in enrollment (S. Con. Res. 48), S6311 [25SE]

——— modify credit for production from advanced nuclear power facilities (H.R. 1551), unanimous-consent request, S1365, S1366 [6MR], S1662 [13MR], S2198 [17AP], S2604, S2605 [10MY]

Patient Protection and Affordable Care Act: repeal the individual health insurance mandate, S220 [17JA]

Pensions: provide for salary reductions for certain employees of pension plans in critical or declining status that reduces participant benefits, S182 [16JA]

Pharmaceuticals: improve access to affordable prescription drugs, S7220 [29NO]

Power resources: improve, expand, and extend the credit for carbon dioxide sequestration, S1833 [20MR]

——— oppose Federal efforts to establish a carbon tax on fuels for electricity and transportation (H. Con. Res. 119), S5482 [31JY]

Presidents of the U.S.: require disclosure of Federal income tax returns by Presidents and candidates for the office of President, S5466 [31JY]

Puerto Rico: temporarily reduce payroll taxes for workers, expand child tax credit, increase access to SBA programs to assist small businesses, and improve availability of economic statistics (S. 2873), S2782 [21MY]

Republican Party: failure of congressional leadership to condemn President Trump relative to felony convictions of former political and legal associates, S5872 [23AU]

——— national agenda, S2570, S2571 [9MY], S2811 [22MY], S2953 [4JN], S2975 [5JN], S5227 [24JY], S5316 [25JY]

SEC: grant authority to reject certain corporate stock buyback offers, S1531 [8MR]

Social Security: permit tribal councils to enter into agreements to obtain coverage for services performed by tribal council members (H.R. 6124), S6103 [6SE]

Tax Cuts and Jobs Act: impact, S10 [3JA], S81, S84, S100 [9JA], S113, S122–S124, S128 [10JA], S157–S159 [11JA], S230, S234, S236 [17JA], S601 [5FE], S930, S932, S945 [14FE], S1132 [15FE], S1211 [26FE], S1295, S1298 [1MR], S1655 [13MR], S2132 [16AP], S2191, S2193, S2195, S2196, S2198, S2199, S2207–S2214 [17AP], S2228, S2242 [18AP], S2290 [19AP], S2334 [23AP], S2360, S2372 [24AP], S3877 [13JN], S4354, S4365 [25JN], S4380, S4381 [26JN], S4468, S4489–S4491 [27JN]

Tax-exempt organizations: exempt certain tax-exempt organizations from requirement to disclose personally identifiable information about their contributors as part of annual returns, S4973 [17JY], S5335 [25JY]

Transportation: increase national limitation amount for qualified highway or surface freight transfer facility bonds (S. 2320), S571 [30JA]

Trump, President: evaluation of administration, S61 [8JA], S269 [18JA], S558, S570–S572 [30JA], S2658 [15MY], S5014 [17JY], S5749 [21AU], S6040 [5SE]

Urda, Patrick J.: nomination to be U.S. Tax Court judge, S6006 [28AU]

Veterans: clarify certain rules relative to veteran health insurance and codify veteran eligibility for premium tax credit (H.R. 2372), S615 [5FE], S618 [6FE]

——— clarify certain rules relative to veteran health insurance and codify veteran eligibility for premium tax credit (H.R. 2372), unanimous-consent request, S3741 [12JN]

Reports

Arizona Balanced Budget Amendment (BBA) Planning Convention: Representative Gosar, E25 [10JA]

Reports filed

Allowing Working Seniors To Keep Their Health Savings Accounts Act: Committee on Ways and Means (House) (H.R. 6309) (H. Rept. 115–851), H6587 [19JY]

American Innovation Act: Committee on Ways and Means (House) (H.R. 6756) (H. Rept. 115–957), H8742 [24SE]

Bipartisan HSA Improvement Act: Committee on Ways and Means (House) (H.R. 6305) (H. Rept. 115–844), H6587 [19JY]

Building Up Independent Lives and Dreams (BUILD) Act: Committee on Financial Services (House) (H.R. 5953) (H. Rept. 115–806), H6040 [10JY]

Consideration of H. Con. Res. 119, Oppose Federal Efforts To Establish a Carbon Tax on Fuels for Electricity and Transportation: Committee on Rules (House) (H. Res. 1001) (H. Rept. 115–834), H6462 [17JY]

Consideration of H.R. 184, Protect Medical Innovation Act and H.R. 6311, Increasing Access to Lower Premium Plans and Expanding Health Savings Accounts Act: Committee on Rules (House) (H. Res. 1011) (H. Rept. 115–860), H6648 [23JY]

Consideration of H.R. 3798, Save American Workers Act: Committee on Rules (House) (H. Res. 1059) (H. Rept. 115–949), H8169 [12SE]

Consideration of H.R. 4790, Volcker Rule Regulatory Harmonization Act and H.J. Res. 2, Constitutional Amendment To Require Balanced Budget: Committee on Rules (House) (H. Res. 811) (H. Rept. 115–629), H3094 [10AP]

Consideration of H.R. 5444, Taxpayer First Act and H.R. 5445, 21st Century IRS Act: Committee on Rules (House) (H. Res. 831) (H. Rept. 115–641), H3342 [16AP]

Consideration of H.R. 6199, Restoring Access to Medication and Modernizing Health Savings Accounts Act: Committee on Rules (House) (H. Res. 1012) (H. Rept. 115–861), H6648 [23JY]

Consideration of H.R. 6756, American Innovation Act: Committee on Rules (House) (H. Res. 1084) (H. Rept. 115–985), H9088 [26SE]

Consideration of H.R. 6757, Family Savings Act: Committee on Rules (House) (H. Res. 1084) (H. Rept. 115–985), H9088 [26SE]

Consideration of H.R. 6760, Protecting Family and Small Business Tax Cuts Act: Committee on Rules (House) (H. Res. 1084) (H. Rept. 115–985), H9088 [26SE]

Consideration of Senate Amendment to H.R. 88, Retirement, Savings, and Other Tax Relief and IRS Modernization and Improvement: Committee on Rules (House) (H. Res. 1160) (H. Rept. 115–1054), H9690 [28NO]

——— Committee on Rules (House) (H. Res. 1180) (H. Rept. 115–1084), H10335 [19DE]

Employer Relief Act: Committee on Ways and Means (House) (H.R. 4616) (H. Rept. 115–906), H7775 [28AU]

Ensuring Integrity in the IRS Workforce Act: Committee on Ways and Means (House) (H.R. 3500) (H. Rept. 115–796), H5973 [28JN]

Family Savings Act: Committee on Ways and Means (House) (H.R. 6757) (H. Rept. 115–959), H8742 [24SE]

Health Care Security Act: Committee on Ways and Means (House) (H.R. 6306) (H. Rept. 115–847), H6587 [19JY]

Health Savings Act: Committee on Ways and Means (House) (H.R. 6314) (H. Rept. 115–848), H6587 [19JY]

Increasing Access to Lower Premium Plans and Expanding Health Savings Accounts Act: Committee on Ways and Means (House) (H.R. 6311) (H. Rept. 115–849), H6587 [19JY]

Jobs for Tribes Act: Committee on Natural Resources (House) (H.R. 4506) (H. Rept. 115–1064), H9762 [3DE]

Justice Against Corruption on K Street (JACK) Act: Committee on Homeland Security and Governmental Affairs (Senate) (S. 2896) (S. Rept. 115–317), S5618 [15AU]

Modernizing the Pittman-Robertson Fund for Tomorrow’s Needs Act: Committee on Natural Resources (House) (H.R. 2591) (H. Rept. 115–899), H7754 [14AU]

Nomination of Elizabeth A. Copeland To Be U.S. Tax Court Judge: Committee on Finance (Senate), S4733 [28JN]

Nomination of Patrick J. Urda To Be U.S. Tax Court Judge: Committee on Finance (Senate), S4733 [28JN]

Personal Health Investment Today (PHIT) Act: Committee on Ways and Means (House) (H.R. 6312) (H. Rept. 115–846), H6587 [19JY]

Primary Care Enhancement Act: Committee on Ways and Means (House) (H.R. 6317) (H. Rept. 115–852), H6587 [19JY]

Promoting High-Value Health Care Through Flexibility for High Deductible Health Plans Act: Committee on Ways and Means (House) (H.R. 6301) (H. Rept. 115–845), H6587 [19JY]

Protecting Access to the Courts for Taxpayers Act: Committee on the Judiciary (House) (H.R. 3996) (H. Rept. 115–598), H1607 [14MR]

Protecting Family and Small Business Tax Cuts Act: Committee on Ways and Means (House) (H.R. 6760) (H. Rept. 115–958), H8742 [24SE]

Responsible Additions and Increases To Sustain Employee Health Benefits Act: Committee on Ways and Means (House) (H.R. 6313) (H. Rept. 115–853), H6587 [19JY]

Restoring Access to Medication and Modernizing Health Savings Accounts Act: Committee on Ways and Means (House) (H.R. 6199) (H. Rept. 115–850), H6587 [19JY]

Save Community Newspaper Act: Committee on Ways and Means (House) (H.R. 6377) (H. Rept. 115–1011), H9467 [6NO]

Taxpayer First Act: Committee on Ways and Means (House) (H.R. 5444) (H. Rept. 115–637), H3314 [13AP]

Tribal Social Security Fairness Act: Committee on Ways and Means (House) (H.R. 6124) (H. Rept. 115–801), H5980 [29JN]

21st Century IRS Act: Committee on Ways and Means (House) (H.R. 5445) (H. Rept. 115–638), H3314 [13AP]

Water and Agriculture Tax Reform Act: Committee on Ways and Means (House) (H.R. 519) (H. Rept. 115–857), H6648 [23JY]

Statements

House Republican Tax Proposal Repeats Flaws in 2017 Tax Law: Robert Greenstein, Center on Budget and Policy Priorities, H9173 [28SE]

Why I Am a Republican: Hunt Wasden, E645 [15MY]

Texts of

H. Con. Res. 119, oppose Federal efforts to establish a carbon tax on fuels for electricity and transportation, H6563 [19JY]

H. Res. 811, consideration of H.R. 4790, Volcker Rule Regulatory Harmonization Act and H.J. Res. 2, constitutional amendment to require balanced budget, H3105 [11AP]

H. Res. 831, consideration of H.R. 5444, of Taxpayer First Act and H.R. 5445, 21st Century IRS Act, H3405 [18AP]

H. Res. 1001, consideration of H. Con. Res. 119, oppose Federal efforts to establish a carbon tax on fuels for electricity and transportation, H6478 [18JY]

H. Res. 1011, consideration of H.R. 184, Protect Medical Innovation Act and H.R. 6311, Increasing Access to Lower Premium Plans and Expanding Health Savings Accounts Act, H7095 [24JY]

H. Res. 1012, consideration of H.R. 6199, Restoring Access to Medication and Modernizing Health Savings Accounts Act, H7100 [24JY]

H. Res. 1059, consideration of H.R. 3798, Save American Workers Act, H8181 [13SE]

H. Res. 1084, consideration of H.R. 6756, American Innovation Act, H9101 [27SE]

H. Res. 1084, consideration of H.R. 6757, Family Savings Act, H9101 [27SE]

H. Res. 1084, consideration of H.R. 6760, Protecting Family and Small Business Tax Cuts Act, H9101 [27SE]

H. Res. 1160, consideration of Senate amendment to H.R. 88, retirement, savings, and other tax relief and IRS modernization and improvement, H9703 [29NO]

H. Res. 1180, consideration of Senate amendment to H.R. 88, retirement, savings, and other tax relief and IRS modernization and improvement, H10340 [20DE]

H.J. Res. 2, constitutional amendment to require balanced budget, H3162 [12AP]

H.R. 88, retirement, savings, and other tax relief and IRS modernization and improvement, H10445–H10469 [20DE]

H.R. 184, Protect Medical Innovation Act, H7119 [24JY]

H.R. 519, Water and Agriculture Tax Reform Act, H7110 [24JY]

H.R. 1201, Equitable Access to Care and Health (EACH) Act, H7107 [24JY]

H.R. 1476, Native American Health Savings Improvement Act, H7109 [24JY]

H.R. 2591, Modernizing the Pittman-Robertson Fund for Tomorrow’s Needs Act, H8133 [12SE]

H.R. 2901, Volunteer Income Tax Assistance Permanence Act, H3373 [17AP]

H.R. 2905, Justice for Victims of IRS Scams and Identity Theft Act, H3356 [17AP]

H.R. 3500, Ensuring Integrity in the IRS Workforce Act, H7112 [24JY]

H.R. 3996, Protecting Access to the Courts for Taxpayers Act, H1570 [14MR]

H.R. 5437, issue Dept. of the Treasury identity protection personal identification numbers, H3369 [17AP]

H.R. 5438, allow Dept. of the Treasury officers and employees to provide taxpayers information relative to low-income taxpayer clinics, H3368 [17AP]

H.R. 5439, provide for a single point of contact at IRS for taxpayers who are victims of tax-related identity theft, H3370 [17AP]

H.R. 5440, Dept. of the Treasury requirement of notice of any closure of a Taxpayer Assistance Center, H3364 [17AP]

H.R. 5443, require electronic filing of annual tax returns of exempt organizations and provide for making such returns available for public inspection, H3371 [17AP]

H.R. 5444, Taxpayer First Act, H3411–H3416 [18AP]

H.R. 5445, 21st Century IRS Act, H3422–H3424 [18AP]

H.R. 5446, restrict immediate sale of seized property by IRS to perishable goods, H3366 [17AP]

H.R. 5953, Building Up Independent Lives and Dreams (BUILD) Act, H6005 [10JY]

H.R. 6124, Tribal Social Security Fairness Act, H7118 [24JY]

H.R. 6199, Restoring Access to Medication and Modernizing Health Savings Accounts Act, H7651–H7653 [25JY]

H.R. 6311, Increasing Access to Lower Premium Plans and Expanding Health Savings Accounts Act, H7658 [25JY]

H.R. 6756, American Innovation Act, H9113 [27SE]

H.R. 6757, Family Savings Act, H9118–H9126 [27SE]

H.R. 6760, Protecting Family and Small Business Tax Cuts Act, H9158–H9165 [28SE]

H.R. 6897, Airport and Airway Extension Act, Part II, H9060 [26SE]

H.R. 7227, Taxpayer First Act, H10402–H10413 [20DE]

S. 2320, Building U.S. Infrastructure and Leveraging Development (BUILD) Act, S302 [18JA]

S. 2420, Child Tax Credit for Pregnant Moms Act, S908 [13FE]

S. 2436, Charitable Conservation Easement Program Integrity Act, S1166 [15FE]

S. 2689, Small Business Taxpayer Bill of Rights Act, S2219–S2222 [17AP]

S. 2860, Putting First-Responders First Act, S2727 [16MY]

S. 2896, Justice Against Corruption on K Street (JACK) Act, H10396 [20DE]

S. 2943, Tribal Employment and Jobs Protection Act, S2880 [23MY]

S. 3174, Marijuana Freedom and Opportunity Act, S4740 [28JN]

S. 3504, Human Trafficking Survivor Tax Relief Act, S6343 [26SE]

S. 3611, Faster Access to Federal Student Aid Act, S7946 [19DE]

S. Con. Res. 48, corrections in enrollment of H.R. 1551, Music Modernization Act, S6310 [25SE], H8838 [25SE]

S. Res. 433, declare enactment of Marketplace Fairness Act would harm the economy by creating an online sales tax that would create undue burden on small businesses and entrepreneurs and provide no benefit to States without sales taxes, S1688 [13MR]

Tributes

Bush, George, S8012 [21DE]