INTERNAL REVENUE SERVICE

Amendments

Financial services and general Government: making appropriations (H.R. 3351), H5130, H5131, H5132, H5133, H5134, H5135, H5136 [25JN], H5177, H5179, H5180, H5183, H5184, H5185, H5186, H5187, H5188, H5196 [26JN]

——— making appropriations (H.R. 3351), consideration (H. Res. 460), H5099 [25JN]

Articles and editorials

Blue States Warned of a SALT Apocalypse. It Hasn’t Happened, S6070 [23OC]

Hundreds of IRS Employees Are Skipping Work. That Could Delay Tax Refunds, H1018 [23JA]

Bills and resolutions

Dept. of HHS: facilitate State efforts to establish auto-enrollment systems to provide opt-out insurance coverage for individuals eligible for premium assistance or Medicaid (see H.R. 2061), H3067 [3AP]

Dept. of the Treasury: allow officers and employees to provide taxpayers information relative to low-income taxpayer clinics (see H.R. 1902), H2884 [27MR]

——— establish a program for automated disclosure of taxpayer information for third-party income verification (see S. 1100), S2329 [9AP] (see H.R. 2007), H2937 [1AP]

——— regulate tax return preparers (see H.R. 4751), H8258 [18OC]

——— require notice of any closure of a Taxpayer Assistance Center (see S. 1090), S2328 [9AP] (see H.R. 1905), H2884 [27MR]

——— set minimum standards for tax return preparers (see S. 1192), S2434 [11AP] (see H.R. 3330), H4771 [18JN]

Disasters: provide authority to postpone certain tax deadlines by reason of State declared disasters or emergencies (see S. 1677), S3106 [23MY] (see H.R. 2976), H4162 [23MY]

Families and domestic relations: clarify that all Internal Revenue Code provisions shall apply to legally married same-sex couples in the same manner as other married couples (see S. 515), S1383 [14FE] (see H.R. 1244), H2030 [14FE] (see H.R. 3299), H4770 [18JN]

Federal employees: amend the definition of a law enforcement officer to include certain positions relative to retirement benefits (see S. 473), S1325 [13FE] (see H.R. 1195), H1582 [13FE]

——— prohibit rehiring of any employees involuntarily separated from service for misconduct (see S. 1115), S2386 [10AP]

Financial services and general Government: making appropriations (see S. 2524), S5602 [19SE] (see H.R. 264), H280 [8JA] (see H.R. 3351), H4916 [19JN]

——— making appropriations (H.R. 264), consideration (see H. Res. 28), H280 [8JA]

——— making appropriations (H.R. 3351), consideration (see H. Res. 460), H5074 [24JN]

Foreign countries: reform reporting requirements for foreign accounts of U.S. citizens living abroad (see H.R. 4362), H7753 [17SE]

Government regulations: ensure a complete analysis of potential impacts of rules on small entities (see S. 78), S142 [10JA] (see H.R. 4601), H8094 [4OC]

——— nullify memorandum relative to application of excise tax on heavy trucks and trailers to certain chassis renovations (see H.R. 2766), H3841 [15MY]

Insurance: disapprove rule on definition of short-term limited duration insurance for purposes of its exclusion from the definition of individual health insurance coverage (see H.J. Res. 43), H1391 [6FE]

——— provide that rule on definition of short-term limited duration insurance for purposes of its exclusion from the definition of individual health insurance coverage shall have no force or effect (see S. 1556), S3004 [21MY] (see H.R. 1010), H1390 [6FE]

Modernize and improve (see S. 928), S2087 [28MR] (see H.R. 1957), H2915 [28MR] (see H.R. 3151), H4348 [6JN]

Nonprofit organizations: repeal restriction on use of funds to bring transparency to political activity of certain nonprofit organizations (see H.R. 868), H1332 [30JA]

Office of the National Taxpayer Advocate: modernize (see H.R. 1825), H2754 [18MR]

Privacy: establish a nationwide program to provide personal identification numbers to taxpayers to help prevent tax-related identity theft (see S. 240), S698 [28JA]

SEC: require corporations to publicly disclose financial reporting on a country-by-country basis to provide transparency on use of tax havens or offshoring jobs (see S. 1609), S3059 [22MY]

Small business: reduce duplicative filing costs for small businesses looking to offer retirement plans to their employees and sole-proprietors (see S. 354), S919 [6FE] (see H.R. 982), H1362 [5FE]

Structuring transactions: prohibit seizures unless the property seized is derived from illegal sources or funds were structured to conceal criminal violations and require notice and post-seizure hearings (see S. 1099), S2329 [9AP] (see H.R. 1219), H2028 [14FE]

Tax preparers: provide authority to rescind preparer tax identification numbers (PTIN) of tax return preparers based on negligence, fraud, or abuse of the tax system (see H.R. 3466), H5165 [25JN]

Taxation: adjust individual income tax rates to reflect regional differences in cost-of-living (see H.R. 2272), H3255 [10AP]

——— allow members of Armed Forces Ready Reserve to make elective deferrals to retirement plans on the basis of their service (see H.R. 905), H1334 [30JA]

——— automatically postpone certain deadlines in the case of taxpayers located in a disaster area (see H.R. 1095), H1461 [7FE]

——— clarify that payment of taxes on deferred foreign income in installments shall not prevent credit or refund of overpayments or increase estimated taxes (see S. 2998), S6904 [9DE] (see H.R. 2985), H4163 [23MY]

——— clarify treatment of certain retirement plan contributions picked up by governmental employers (see H.R. 3213), H4432 [11JN]

——— disapprove rule on charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding State or local tax credit (see S.J. Res. 50), S4856 [16JY] (see H.J. Res. 67), H4918 [19JN] (see H.J. Res. 72), H5911 [16JY]

——— eliminate marriage penalty in income tax rate brackets (see H.R. 2604), H3501 [8MY]

——— encourage charitable giving and simplify ways for charities to conduct their mission (see S. 1475), S2883 [15MY] (see H.R. 3259), H4694 [13JN]

——— establish a free, online tax preparation and filing service and programs that allow taxpayers to access third-party provided tax return information (see S. 1194), S2434 [11AP] (see H.R. 2297), H3263 [12AP]

——— expand exclusion for employer-provided educational assistance and expand availability of student loan interest deduction (see H.R. 5359), H9347 [6DE]

——— extend earned income tax credit to caregivers and qualifying students and establish a Community Volunteer Income Tax Assistance Matching Grant Program (see H.R. 1436), H2312 [28FE]

——— extend tax filing deadline relative to time lost due to Government shutdown (see H.R. 1558), H2503 [6MR]

——— facilitate nationwide availability of volunteer income tax assistance for low-income and underserved populations (see H.R. 1875), H2826 [26MR]

——— impose a financial transaction tax on trading of stocks, bonds and derivatives and invest such funds in domestic priorities (see S. 1587), S3058 [22MY] (see H.R. 2923), H4118 [22MY]

——— permit legally married same-sex couples to amend their filing status for tax returns outside the statute of limitations (see S. 1940), S4169 [20JN] (see H.R. 3294), H4700 [14JN] (see H.R. 3299), H4770 [18JN]

——— permit postponement of certain deadlines by reason of significant fires (see S. 2388), S5248 [31JY]

——— provide a safe harbor for income and employment tax purposes for determinations of worker classifications as independent contractors versus employees and increase reporting under such safe harbor (see S. 700), S1733 [7MR] (see H.R. 1625), H2583 [7MR]

——— 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 S. 687), S1705 [6MR] (see H.R. 1300), H2038 [15FE]

——— provide for waivers of user fees imposed relative to applications for reinstatement of tax-exempt status of small, subsidiary tax-exempt organizations (see H.R. 177), H207 [3JA]

——— provide taxpayers a flat tax alternative to the current income tax system (see H.R. 1040), H1458 [7FE]

——— reduce penalties for self-corrections by taxpayers under certain laws affecting individual retirement plans relative to employer-sponsored retirement plans (see H.R. 4117), H7480 [30JY]

——— repeal income tax, abolish the IRS, and institute a national retail sales tax (see H.R. 25), H201 [3JA]

——— repeal Internal Revenue Code and replace with a flat tax (see S. 1145), S2433 [11AP]

——— require return information from tax-exempt organizations be made available in a searchable format and provide disclosure of the identity of contributors to certain tax-exempt organizations (see S. 735), S1762 [11MR]

——— require tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns (see S. 276), S769 [30JA] (see H.R. 918), H1335 [30JA]

——— restrict use of abusive tax shelters and offshore tax havens to inappropriately avoid Federal taxation (see S. 779), S1844 [13MR] (see H.R. 1712), H2715 [13MR]

——— terminate designation of income tax payments to Presidential Election Campaign Fund and provide for designation of income tax payments to Border Wall Trust Fund (see H.R. 3717), H5726 [11JY]

Taxpayer Identification Number Perfection Program: report on how to better identify individuals receiving W-2 wages without work authorization (see H.R. 4005), H7464 [25JY]

Cloture motions

Desmond, Michael J.: nomination to be IRS Chief Counsel and Dept. of the Treasury Assistant General Counsel, S1365 [14FE], S1467 [26FE]

Letters

Rule on definition of short-term limited duration insurance for purposes of its exclusion from the definition of individual health insurance coverage shall have no force or effect: several medical organizations, H3874 [16MY]

Taxpayer First Act: Representative Lowey, Committee on Appropriations (House), H3162 [9AP], H4362 [10JN]

——— Representative Neal, Committee on Ways and Means (House), H3162, H3163 [9AP], H4362 [10JN]

——— Representative Waters, Committee on Financial Services (House), H3162 [9AP], H4363 [10JN]

Motions

Desmond, Michael J.: nomination to be IRS Chief Counsel and Dept. of the Treasury Assistant General Counsel, S1365 [14FE]

Financial services and general Government: making appropriations (H.R. 264), H337 [9JA]

——— making appropriations (H.R. 3351), H5194 [26JN]

Taxation: disapprove rule on charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding State or local tax credit (S.J. Res. 50), S5952 [22OC]

Notices

Estimated budget effects of H.R. 1957, Taxpayer First Act, H3214 [9AP]

Estimated budget effects of H.R. 3151, Taxpayer First Act, H4387 [10JN]

Estimated budget effects of H.R. 3299, Promoting Respect for Individuals’ Dignity and Equality (PRIDE) Act, H7374 [24JY]

Remarks in House

Congress: legislative priorities, H8155 [16OC]

Dept. of the Treasury: Tax Counseling for the Elderly Program funding, H5188 [26JN]

Families and domestic relations: clarify that all Internal Revenue Code provisions shall apply to legally married same-sex couples in the same manner as other married couples (H.R. 3299), H7313–H7318 [24JY]

Federal employees: ensure IRS employees are included in a pay increase provided for Federal civilian employees, H1305, H1306 [30JA]

Financial services and general Government: across-the-board funding reduction, H5179 [26JN]

——— across-the-board funding reduction for non-defense activities, H5185, H5186 [26JN]

——— making appropriations, H186, H187 [3JA], H1155 [23JA], H10381 [17DE], E70 [22JA]

——— making appropriations (H.R. 264), H312–H338 [9JA]

——— making appropriations (H.R. 264), consideration (H. Res. 28), H302–H311 [9JA]

——— making appropriations (H.R. 264), motion to recommit, H337, H338 [9JA]

——— making appropriations (H.R. 3351), H5022 [21JN], H5104–H5138, H5159–H5161, H5164 [25JN], H5177–H5197 [26JN], E846 [26JN], E865 [28JN]

——— making appropriations (H.R. 3351), consideration (H. Res. 460), H5091–H5100 [25JN]

——— making appropriations (H.R. 3351), motion to recommit, H5194, H5195 [26JN]

Insurance: prohibit funding to implement, administer, or enforce rule on definition of short-term limited duration insurance for purposes of its exclusion from the definition of individual health insurance coverage, H4569, H4570 [12JN]

——— provide that rule on definition of short-term limited duration insurance for purposes of its exclusion from the definition of individual health insurance coverage shall have no force or effect, H3859, H3863–H3865, H3867 [16MY]

Modernize and improve (H.R. 1957), H3151–H3166 [9AP], E485 [25AP]

Modernize and improve (H.R. 3151), H4352–H4364 [10JN], E865 [28JN]

Nonprofit organizations: repeal restriction on use of funds to bring transparency to political activity of certain nonprofit organizations, H2534, H2535 [7MR]

Office of the National Taxpayer Advocate: modernize, H3164 [9AP]

Structuring transactions: prohibit seizures unless the property seized is derived from illegal sources or funds were structured to conceal criminal violations and require notice and post-seizure hearings, H3165 [9AP]

Taxation: disapprove rule on charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding State or local tax credit (H.J. Res. 67), H9298 [6DE]

——— disapprove rule on charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding State or local tax credit (H.J. Res. 72), H9298 [6DE]

——— facilitate nationwide availability of volunteer income tax assistance for low-income and underserved populations, H3164 [9AP]

——— permit legally married same-sex couples to amend their filing status for tax returns outside the statute of limitations (H.R. 3299), H7313–H7318 [24JY]

——— preserve taxpayers’ rights to administrative appeal of deficiency payments, H3164 [9AP]

Taxpayer Advocate Service: funding to assist parents of deceased children whose information was fraudulently used on a Federal tax return, H5135, H5164 [25JN]

Remarks in Senate

Congress: accomplishments of the 115th Congress, S13–S17 [3JA]

——— legislative priorities, S13–S17 [3JA]

Desmond, Michael J.: nomination to be IRS Chief Counsel and Dept. of the Treasury Assistant General Counsel, S1497, S1508 [27FE]

Financial services and general Government: making appropriations (H.R. 264), S106 [9JA], S111 [10JA]

Freedom of religion: reaffirm importance of religion and freedom to exercise beliefs peacefully, S6053 [23OC]

Insurance: provide that rule on definition of short-term insurance for purposes of its exclusion from the definition of individual health insurance coverage shall have no force or effect (S. 1556), unanimous-consent request, S3242, S3243 [5JN]

——— provide that rule on definition of short-term limited duration insurance for purposes of its exclusion from individual health insurance coverage shall have no force or effect (S. 1556), unanimous-consent request, S3035 [22MY]

——— provide that rule on definition of short-term limited duration insurance for purposes of its exclusion from the definition of individual health insurance coverage shall have no force or effect (S. 1556), S3035–S3037 [22MY], S3243–S3245 [5JN]

——— provide that rule on short-term limited duration insurance for purposes of its exclusion from the definition of individual health insurance coverage shall have no force or effect (S. 1556), unanimous-consent request, S6266, S6267 [30OC]

Modernize and improve (H.R. 1957), S2458 [11AP], S2490 [29AP]

Modernize and improve (H.R. 3151), S3626 [13JN], S3632 [18JN]

Modernize and improve (S. 928), S2090 [28MR]

Privacy: establish a nationwide program to provide personal identification numbers to taxpayers to help prevent tax-related identity theft (S. 240), S699 [28JA]

Tax Cuts and Jobs Act: impact, S1727 [7MR]

——— waive underpayment penalties for taxpayers due to implementation of new withholding tables, S1110 [7FE]

Taxation: disapprove rule on charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding State or local tax credit (S.J. Res. 50), S5934, S6048–S6050 [22OC], S6052, S6053, S6060, S6066–S6071, S6079 [23OC]

——— encourage charitable giving and simplify ways for charities to conduct their mission (S. 1475), S5029 [24JY]

——— proposed implementation of wealth tax, S5716 [26SE]

——— provide a safe harbor for income and employment tax purposes for determinations of worker classifications as independent contractors versus employees and increase reporting under such safe harbor (S. 700), S5029 [24JY]

Reports filed

Consideration of H.R. 264, Financial Services and General Government Appropriations: Committee on Rules (House) (H. Res. 28) (H. Rept. 116–1), H280 [8JA]

Consideration of H.R. 2722, Securing America’s Federal Elections (SAFE) Act and H.R. 3351, Financial Services and General Government Appropriations: Committee on Rules (House) (H. Res. 460) (H. Rept. 116–126), H5074 [24JN]

Financial Services and General Government Appropriations: Committee on Appropriations (House) (H.R. 3351) (H. Rept. 116–122), H4916 [19JN]

——— Committee on Appropriations (Senate) (S. 2524) (S. Rept. 116–111), S5602 [19SE]

Nomination of Michael J. Desmond To Be IRS Chief Counsel and Dept. of the Treasury Assistant General Counsel: Committee on Finance (Senate), S866 [5FE]

Promoting Respect for Individuals’ Dignity and Equality (PRIDE) Act: Committee on Ways and Means (House) (H.R. 3299) (H. Rept. 116–161), H7149 [18JY]

Rule on Definition of Short-Term Insurance for Purposes of Exclusion From Definition of Individual Health Insurance Coverage Shall Have No Force or Effect: Committee on Education and Labor (House) (H.R. 1010) (H. Rept. 116–43), H3302 [29AP]

——— Committee on Energy and Commerce (House) (H.R. 1010) (H. Rept. 116–43), H3725 [10MY]

Submission to House of Representatives of Materials Relative to Examination of President Nixon’s Tax Returns by the Committee on Taxation (Joint): Committee on Ways and Means (House) (H. Rept. 116–186), H7505 [16AU]

Taxpayer First Act: Committee on Ways and Means (House) (H.R. 1957) (H. Rept. 116–39), H3215 [9AP]

Tables

Estimated pay-as-you-go effects of H.R. 1957, Taxpayer First Act, H3214 [9AP]

Estimated pay-as-you-go effects of H.R. 3151, Taxpayer First Act, H4387 [10JN]

Estimated pay-as-you-go effects of H.R. 3299, Promoting Respect for Individuals’ Dignity and Equality (PRIDE) Act, H7374 [24JY]

Texts of

H. Res. 28, consideration of H.R. 264, financial services and general Government appropriations, H302 [9JA]

H. Res. 460, consideration of H.R. 2722, Securing America’s Federal Elections (SAFE) Act and H.R. 3351, financial services and general Government appropriations, H5091 [25JN]

H.R. 264, financial services and general Government appropriations, H312–H331 [9JA]

H.R. 1957, Taxpayer First Act, H3151–H3162 [9AP]

H.R. 3151, Taxpayer First Act, H4352–H4362 [10JN]

H.R. 3299, Promoting Respect for Individuals’ Dignity and Equality (PRIDE) Act, H7313–H7316 [24JY]

H.R. 3351, financial services and general Government appropriations, H5110–H5130 [25JN]

S. 700, New Economy Works To Guarantee Independence and Growth (NEW GIG) Act, S1736–S1738 [7MR]

S. 1475, Charities Helping Americans Regularly Throughout the Year Act, S288 [15MY]

S.J. Res. 50, disapprove IRS rule on charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding State or local tax credit, S4859 [16JY]