TAXATION

Amendments

Abortion: prohibit taxpayer funded abortions (S. 109), S279 [16JA]

Democracy: improve access to voting and protect election integrity, strengthen Government ethics laws, reform political campaign finance system, and support statehood for the District of Columbia (H.R. 1), H2479, H2480, H2481, H2483, H2484, H2485, H2487, H2488, H2489, H2490, H2491, H2492, H2494, H2495, H2496, H2497 [6MR], H2515, H2516, H2517, H2519, H2520, H2521, H2525, H2526, H2528, H2529, H2530, H2531, H2533, H2534, H2535, H2537, H2538, H2539, H2540, H2542, H2544, H2545, H2546, H2559, H2560, H2561, H2562, H2564, H2565, H2566, H2567, H2568 [7MR], H2591, H2593, H2594 [8MR]

——— improve access to voting and protect election integrity, strengthen Government ethics laws, reform political campaign finance system, and support statehood for the District of Columbia (H.R. 1), consideration (H. Res. 172), H2387 [6MR]

Dept. of the Treasury: establish a Pension Rehabilitation Administration to make loans to multiemployer defined benefit plans from a Pension Rehabilitation Trust Fund (H.R. 397), H7334 [24JY]

——— establish a Pension Rehabilitation Administration to make loans to multiemployer defined benefit plans from a Pension Rehabilitation Trust Fund (H.R. 397), consideration (H. Res. 509), H7263 [24JY]

House of Representatives: ratify and affirm all investigations and subpoenas by committees of the House pertaining to the President, his staff, immediate family, business entities, or organizations (H. Res. 507), adopt (H. Res. 509), H7263 [24JY]

Income: modify limitation on deduction of State and local taxes (H.R. 5377), H12283 [19DE]

——— modify limitation on deduction of State and local taxes (H.R. 5377), consideration (H. Res. 772), H12220 [19DE]

Investments: encourage retirement savings (H.R. 1994), consideration (H. Res. 389), H4030 [21MY]

Protocol Amending Tax Convention With Japan: ratify, S4796, S4811 [11JY], S4826 [15JY]

Protocol Amending Tax Convention With Luxembourg: ratify, S4796, S4811 [11JY], S4826 [15JY]

Protocol Amending Tax Convention With Spain: ratify, S4795, S4810 [11JY], S4826 [15JY], S4847, S4850 [16JY]

Protocol Amending Tax Convention With Switzerland: ratify, S4795, S4796, S4810 [11JY], S4826 [15JY]

Articles and editorials

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

Economists’ Statement on Carbon Dividends—Bipartisan Agreement on How To Combat Climate Change, S5046 [24JY]

Trump Tax Cuts Did Little To Boost Economic Growth in 2018, Study Says, H12218 [19DE]

Trump’s Trillion-Dollar Hit to Homeowners, H12275 [19DE]

2017 Tax Cuts Didn’t Work, the Data Prove It, H12217 [19DE]

Bills and resolutions

Abortion: impose Federal taxes on bonds used to provide facilities owned by abortion providers (see H.R. 219), H209 [3JA]

——— prohibit taxpayer funded abortions (see S. 109), S143 [10JA] (see H.R. 20), H715 [17JA]

——— provide that amounts paid for an abortion are not taken into account for purposes of the deduction for medical expenses (see H.R. 2742), H3840 [15MY]

Agriculture: exclude from gross income certain amounts realized on the disposition of property raised or produced by a student farmer (see H.R. 1770), H2743 [14MR]

——— exclude from gross income interest received on certain loans secured by agricultural real property (see S. 1641), S3105 [23MY] (see H.R. 1872), H2826 [26MR]

——— expand certain exceptions to private activity bond rules for first-time farmers (see H.R. 5007), H8738 [8NO]

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 H.R. 763), H1210 [24JA]

Alaska Permanent Fund: treat dividends as earned income for purposes of the kiddie tax (see S. 2078), S4773 [10JY]

Alcoholic beverages: exempt aging process in determination of production period for distilled spirits for purposes of capitalization of interest costs (see S. 2251), S5062 [24JY] (see H.R. 4284), H7664 [11SE]

——— reform taxation (see S. 362), S919 [6FE] (see H.R. 1175), H1581 [13FE]

——— repeal limitation on cover over of distilled spirits taxes to Puerto Rico and Virgin Islands and transfer a portion of such cover over to Puerto Rico Conservation Trust Fund (see S. 3101), S7156 [18DE] (see H.R. 1786), H2744 [14MR]

——— repeal limitation on the cover over of distilled spirits taxes to Puerto Rico and Virgin Islands (see H.R. 409), H358 [9JA]

Animals: allow for a 3-year recovery period for all racehorses (see H.R. 4786), H8386 [22OC]

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

——— allow the work opportunity credit to small businesses which hire members of the Ready Reserve or National Guard (see H.R. 413), H358 [9JA]

——— decrease distance away from home required for a member of a Reserve component to be eligible for above-the-line deduction for travel expenses (see S. 837), S1899 [14MR]

——— exempt survivor benefit annuity plan payments from individual alternative minimum tax (see H.R. 1791), H2744 [14MR]

——— expand school choice opportunities for children of active duty members by allowing use of tax-free Coverdell Educational Savings Accounts on homeschooling expenses (see H.R. 740), H1209 [24JA]

——— make employers of spouses of military personnel eligible for the work opportunity credit (see H.R. 2667), H3726 [10MY] (see H.R. 2912), H4118 [22MY]

——— make employers of spouses of military personnel eligible for the work opportunity credit and make flexible savings accounts available for childcare expenses for military families (see S. 1802), S3363 [12JN]

——— provide a credit to employers of National Guard members and reservists (see H.R. 801), H1217 [25JA]

——— treat certain military survivor benefits as earned income for purposes of the kiddie tax (see S. 1370), S2743 [8MY] (see H.R. 2481), H3439 [2MY] (see H.R. 2716), H3788 [14MY]

Arts and humanities: allow deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (see H.R. 1793), H2744 [14MR]

——— increase adjusted gross income limitation for above-the-line deduction of expenses of performing artist employees (see H.R. 3121), H4342 [5JN]

Aviation: clarify use of State and local sales taxes on aviation fuel (see H.R. 2939), H4160 [23MY]

——— provide for a credit against tax for improving safety of fuel systems in emergency medical helicopters (see S. 1560), S3004 [21MY] (see H.R. 675), H718 [17JA]

Beauty service industry: simplify reporting requirements, promote tax compliance, and reduce tip reporting compliance burdens (see S. 2634), S5896 [17OC] (see H.R. 1349), H2100 [25FE]

Bicycles: modify employer-provided fringe benefits for bicycle commuting (see H.R. 1507), H2366 [5MR]

Black Lung Disability Trust Fund: ensure solvency by extending the excise tax on coal (see H.R. 3876), H7239 [23JY]

Budget: constitutional amendment to require balanced (see S.J. Res. 3), S27 [4JA] (see S.J. Res. 5), S587 [24JA] (see S.J. Res. 18), S2270 [4AP] (see H.J. Res. 5, 6, 11), H210 [3JA] (see H.J. Res. 22), H284 [8JA] (see H.J. Res. 40), H1336 [30JA] (see H.J. Res. 51), H2745 [14MR] (see H.J. Res. 55), H3217 [9AP]

——— provide for legislative line-item veto to expedite consideration of rescissions and cancellations of items of new direct spending and limited tax benefits (see H.R. 5220), H9167 [21NO]

Business and industry: clarify application of the net operating loss deduction (see S. 1996), S4566 [26JN]

——— 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]

——— 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. 2514), S5602 [19SE] (see H.R. 4419), H7835 [19SE]

——— exclude corporations operating prisons from the definition of taxable real estate investment trust subsidiary (see S. 1827), S3475 [13JN]

——— expand availability of employee stock ownership plans in S corporations (see S. 177), S293 [17JA] (see H.R. 2258), H3254 [10AP]

——— expand deduction for qualified business income (see H.R. 4947), H8717 [31OC]

——— expand denial of deduction for certain excessive employee remuneration (see S. 2268), S5107 [25JY] (see H.R. 3970), H7462 [25JY]

——— impose a tax on certain volatile, high-volume stock, bond, and derivative transactions (see S. 647), S1659 [5MR] (see H.R. 1516), H2366 [5MR]

——— impose an excise tax on employers with low-wage employees (see S. 219), S586 [24JA]

——— increase and expand the deduction for qualified business income (see H.R. 2971), H4161 [23MY]

——— increase exclusion for employer-provided dependent care assistance and dependent care flexible spending arrangements (see H.R. 1985), H2917 [28MR]

——— make permanent the deduction for qualified business income (see S. 1149), S2433 [11AP] (see H.R. 216), H209 [3JA]

——— modify effective date for modification of net operating loss deductions (see H.R. 3587), H5258 [27JN]

——— 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. 1610), S3059 [22MY]

——— modify rules relative to inverted corporations in order to prevent tax avoidance by domestic companies moving operations to foreign countries (see S. 2140), S4907 [17JY]

——— provide a credit for employer-provided job training (see S. 538), S1436 [25FE] (see H.R. 654), H717 [17JA] (see H.R. 3037), H4175 [28MY] (see H.R. 5012), H8738 [8NO]

——— provide a credit for employer-provided job training to encourage partnerships between local colleges and businesses (see S. 2676), S6091 [23OC] (see H.R. 4848), H8457 [23OC]

——— provide for S corporation reform (see S. 2156), S4947 [18JY]

——— reestablish 15 percent corporate rate bracket (see H.R. 901), H1334 [30JA]

——— repeal fossil fuel subsidies for large oil companies and apply savings to surface transportation (see H.R. 880), H1333 [30JA]

——— restore incentives for investments in qualified improvement property (see S. 803), S1898 [14MR] (see H.R. 1869), H2826 [26MR]

——— 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]

Casualty loss deduction: restore personal casualty loss tax deduction to all victims of theft and disaster (see H.R. 3251), H4693 [13JN] (see H.R. 3549), H5256 [27JN]

CERCLA: provide for use of funds in Superfund program for their intended purposes and ensure adequate resources for cleanup of hazardous substances (see H.R. 4088), H7476 [26JY]

Charities: allow an above-the-line deduction for charitable contributions (see H.R. 651), H716 [17JA]

——— allow an above-the-line deduction for charitable contributions for individuals not itemizing deductions (see H.R. 5293), H9221 [3DE]

——— allow charitable organizations to make statements on political campaigns if such statements are made in the ordinary course of carrying out its tax-exempt purpose (see S. 330), S866 [5FE] (see H.R. 949), H1349 [4FE]

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

——— extend deduction for charitable contributions to all taxpayers in order to encourage and increase charitable giving (see H.R. 1260), H2031 [14FE]

——— limit amount of certain qualified conservation contributions (see S. 170), S274 [16JA] (see H.R. 1992), H2923 [29MR]

Children and youth: allow a refundable credit relative to any stillborn child of a taxpayer (see H.R. 58), H203 [3JA] (see H.R. 2461), H3404 [1MY] (see H.R. 3367), H4917 [19JN]

——— increase child care credit and credit for establishing workplace child care and provide incentives for students to earn child care-related degrees and to work in child care facilities (see S. 137), S273 [16JA]

——— modify unearned income taxation of certain children (see H.R. 4728), H8227 [17OC]

——— provide a child tax credit for pregnant moms for unborn children if such children are born and issued Social Security numbers before the due date for return of tax for the taxable year (see S. 1150), S2433 [11AP] (see H.R. 2266), H3254 [10AP]

——— provide an election to advance future child tax credits in the year of birth or adoption (see S. 2976), S6858 [4DE] (see H.R. 5296), H9255 [4DE]

——— require individuals to include their Social Security numbers on the income tax return as a condition of claiming the refundable portion of the child tax credit (see H.R. 979), H1361 [5FE]

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. 2), S19 [3JA] (see H.R. 704), H997 [22JA]

Climate: cap emissions of greenhouse gases through requirement to purchase carbon permits and distribute proceeds of such purchases to eligible individuals (see S. 940), S2087 [28MR] (see H.R. 1960), H2915 [28MR]

Climate Action Rebate Fund: create to reduce greenhouse gas emissions, provide rebates to consumers, encourage innovation of clean energy technologies, and create new economic opportunities (see S. 2284), S5107 [25JY] (see H.R. 4051), H7466 [25JY]

Coal: allow a credit for certain facilities that remediate and reclaim coal refuse sites by producing electricity from coal refuse (see H.R. 4735), H8257 [18OC]

——— extend and improve Indian coal production tax credit (see S. 2029), S4628 [27JN] (see H.R. 3542), H5256 [27JN]

——— extend credit for production of refined coal (see S. 1327), S2645 [6MY] (see S. 1405), S2770 [9MY] (see H.R. 2622), H3678 [9MY]

——— modify qualifying advanced coal project credit (see S. 407), S1132 [7FE] (see H.R. 1796), H2744 [14MR]

Colleges and universities: allow graduate students to exclude tuition reductions from gross income (see H.R. 1842), H2761 [21MR]

——— exclude from gross income any discharge of student loan indebtedness (see S. 1248), S2515 [30AP]

——— increase deduction allowed for student loan interest (see H.R. 3098), H4312 [4JN]

——— 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. 1798), H2745 [14MR]

——— permit withdrawals from certain retirement plans for repayment of student loan debt (see S. 2962), S6788 [2DE]

——— provide a legal framework necessary for the growth of innovative private financing options for students to fund postsecondary education (see S. 2114), S4821 [15JY] (see H.R. 1810), H2754 [18MR]

——— provide rules for disallowance and recapture of certain charitable contributions to colleges and universities (see S. 1732), S3251 [5JN]

——— repeal excise tax on private college endowments (see H.R. 4438), H7865 [20SE]

——— strike provision of American Opportunity Tax Credit that denies credit to students with felony drug convictions (see S. 2553), S5747 [26SE] (see H.R. 4518), H8053 [26SE]

Commission on Americans Living Abroad: establish (see H.R. 4363), H7753 [17SE]

Committee on Budget and Appropriations Process Reform (Joint, Select): implement recommendations (see S. 63), S103 [9JA]

Community development: allow a credit against tax for neighborhood revitalization (see H.R. 3316), H4770 [18JN]

——— extend certain incentives related to empowerment zones (see H.R. 2238), H3253 [10AP]

——— incentivize manufacturers to relocate to opportunity zones (see H.R. 3390), H5006 [20JN]

——— permanently extend the new markets tax credit (see S. 750), S1792 [12MR] (see H.R. 1680), H2679 [12MR]

——— provide for periodic designation of qualified opportunity zones (see H.R. 1852), H2761 [21MR]

——— provide incentives for establishment of supermarkets in certain underserved areas (see H.R. 3123), H4342 [5JN]

——— reform rules relative to qualified opportunity zones (see H.R. 5042), H8783 [12NO]

——— repeal opportunity zones (see H.R. 5252), H9174 [22NO]

——— require fairness and diversity in opportunity zone investment (see H.R. 4999), H8738 [8NO]

——— require information reporting relative to qualified opportunity zone tax incentives enacted by the Tax Cuts and Jobs Act and require public reports related to such tax incentives (see S. 2994), S6888 [5DE]

——— require reporting for qualified opportunity funds (see H.R. 5011), H8738 [8NO]

——— require reporting for qualified opportunity funds and make modifications to opportunity zones (see S. 2787), S6447 [6NO]

Congress: constitutional amendment to provide line-item veto authority for the President, limit terms of Members of Congress, and require two-thirds vote to raise or impose new taxes or fees (see S.J. Res. 21), S2815 [14MY]

Conservation of energy: ensure electrochromic glass qualifies as energy property for purposes of the energy credit (see S. 1848), S3476 [13JN] (see H.R. 3274), H4694 [13JN]

——— expand new energy efficient home credit, extend energy efficient commercial buildings deduction, and eliminate basis reduction for low-income housing properties receiving certain energy benefits (see H.R. 4317), H7705 [12SE]

——— extend and update new energy efficient home credit (see S. 2595), S5793 [15OC] (see H.R. 4646), H8110 [11OC]

——— extend and update nonbusiness energy property credit (see S. 2588), S5748 [26SE] (see H.R. 4506), H8052 [26SE]

——— extend energy efficient commercial buildings deduction (see H.R. 3051), H4180 [30MY]

——— include biomass heating appliances for tax credits available for energy-efficient building property and energy property (see S. 628), S1594 [28FE] (see H.R. 1479), H2314 [28FE]

——— modify energy efficient commercial buildings deduction (see H.R. 5160), H9056 [19NO]

——— permanently extend nonbusiness energy property credit (see H.R. 1906), H2884 [27MR]

——— provide a credit for labor costs of installing mechanical insulation property (see H.R. 5166), H9056 [19NO]

——— provide a tax incentive for installation and maintenance of mechanical insulation property (see H.R. 1987), H2917 [28MR]

Conservation of natural resources: allow a credit for qualified conservation contributions which include national scenic trails (see S. 809), S1898 [14MR] (see H.R. 1727), H2716 [13MR]

Constitutional amendments: abolish Federal income tax (see H.J. Res. 47), H2047 [22FE]

Construction industries: protect employees in the building and construction industry who are participants in multiemployer plans (see S. 2276), S5107 [25JY] (see H.R. 4043), H7465 [25JY]

Consumer Financial Protection Bureau: provide regulatory relief to charitable organizations that provide housing assistance (see S. 371), S1131 [7FE] (see H.R. 1060), H1460 [7FE]

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. 1548), S2962 [20MY]

——— impose a corporate tax increase based on compensation ratio between the highest paid employee and median worker compensation and impose regulations to prevent manipulation of compensation ratio (see S. 2849), S6566 [13NO] (see H.R. 5066), H8826 [13NO]

——— impose surtax on corporations with significant disparities in employee wages (see S. 2312), S5195 [30JY] (see S. 2445), S5360 [9SE]

——— make look-thru rule for related controlled foreign corporations permanent (see H.R. 5240), H9168 [21NO]

——— provide current year inclusion of net controlled foreign corporation tested income by ending tax breaks for exporting jobs and profits (see S. 780), S1845 [13MR] (see H.R. 1711), H2715 [13MR]

Courts: disallow deductions for the payment of punitive damages (see S. 1185), S2434 [11AP]

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. 540), S1437 [25FE] (see H.R. 2445), H3403 [1MY]

——— limit amount that the portion of a taxpayer’s tax refund attributable to the child tax credit and the earned income tax credit may be reduced by reason of student loan debt (see H.R. 5114), H8908 [15NO]

Crime: make civil damages, restitution, and any other monetary award given to human trafficking survivors exempt from Federal income taxes (see S. 169), S274 [16JA] (see H.R. 619), H675 [16JA]

Democracy: ensure election security, improve voting access, reduce influence of money in politics, establish accountability and integrity measures for Congress, and strengthen ethics rules for public servants (see H.R. 1612), H2583 [7MR]

——— improve access to voting and protect election integrity, strengthen Government ethics laws, reform political campaign finance system, and support statehood for the District of Columbia (see S. 949), S2088 [28MR] (see H.R. 1), H201 [3JA]

——— improve access to voting and protect election integrity, strengthen Government ethics laws, reform political campaign finance system, and support statehood for the District of Columbia (H.R. 1), consideration (see H. Res. 172), H2365 [5MR]

Dept. of Defense: authorizing appropriations for military activities, prescribing personnel strengths, and military construction (S. 1790), instruct conferees on paid family leave (see S. Res. 336), S5706 [25SE]

Dept. of Education: cancel amounts for eligible student loan holders, allow refinancing, postpone certain payments and garnishments, repair credit of defaulted borrowers, and allow bankruptcy filings (see S. 2235), S5012 [23JY] (see H.R. 3887), H7240 [23JY]

——— eliminate tuition at public colleges and universities, forgive outstanding student loan debt and reduce interest rates for new loans, and expand work study program (see S. 1947), S4455 [24JN]

——— provide for secure disclosure of tax-return information to carry out certain Higher Education Act provisions (see H.R. 5368), H9387 [9DE]

——— simplify college financial aid application process and increase income threshold to qualify for zero expected family contribution in determining Federal student aid eligibility (see S. 1346), S2687 [7MY]

——— simplify Free Application for Federal Student Aid (FAFSA), increase access to Pell Grants, and standardize language and format of financial aid offer letters (see H.R. 4680), H8143 [15OC]

——— support early childhood educators and elementary and secondary school teachers through increased training, loan forgiveness, teaching certification assistance, and tax credits (see S. 1866), S3476 [13JN] (see H.R. 3139), H4342 [5JN]

Dept. of Energy: carry out a program to provide payments to communities in which a nuclear powerplant that has ceased generating electricity and that stores spent nuclear fuel on-site is located (see S. 1985), S4566 [26JN]

Dept. of HHS: extend appropriations and transfers to Patient-Centered Outcomes Research Trust Fund and certain health insurance fees for such transfers (see H.R. 3030), H4174 [28MY] (see H.R. 3439), H5075 [24JN]

Dept. of HUD: facilitate development of affordable housing (see S. 2951), S6756 [21NO] (see H.R. 5187), H9120 [20NO]

——— make housing more affordable (see S. 787), S1845 [13MR] (see H.R. 1737), H2716 [13MR]

——— require Community Development Block Grant Program recipients to develop a strategy to support inclusive zoning policies and allow for a credit to support housing affordability (see S. 2684), S6092 [23OC] (see H.R. 4808), H8455 [23OC]

Dept. of the Interior: modify Payments in Lieu of Taxes program payment formula to increase funding for certain low-population counties without reducing funding for other counties (see S. 2108), S4807 [11JY] (see H.R. 3716), H5726 [11JY]

——— permanently authorize Payments in Lieu of Taxes program (see H.R. 3043), H4180 [30MY]

——— reauthorize Payments in Lieu of Taxes program (see S. 2480), S5493 [16SE]

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

——— collect data and issue report on opportunity zone tax incentives created by Tax Cuts and Jobs Act (see S. 1344), S2687 [7MY] (see H.R. 2593), H3500 [8MY]

——— direct Community Development Financial Institution Fund to perform outreach program for new markets tax credit to underserved communities (see H.R. 3664), H5583 [10JY]

——— establish a Pension Rehabilitation Administration to make loans to multiemployer defined benefit plans from a Pension Rehabilitation Trust Fund (see S. 2254), S5062 [24JY] (see H.R. 397), H358 [9JA]

——— establish a Pension Rehabilitation Administration to make loans to multiemployer defined benefit plans from a Pension Rehabilitation Trust Fund (H.R. 397), consideration (see H. Res. 509), H7239 [23JY]

——— 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]

——— establish Refund to Rainy Day Savings Program to allow individuals to defer a portion of their tax refund to an interest-accumulating account (see S. 1018), S2240 [3AP] (see H.R. 2112), H3100 [4AP]

——— issue Clean Energy Victory Bonds to increase investment in domestic development and deployment of clean energy technologies (see S. 2261), S5106 [25JY] (see H.R. 4041), H7465 [25JY]

——— modernize and strengthen criminal laws against money laundering, update counterfeiting statutes, and enhance tools to crack down on smugglers and tax evaders to combat terrorism and organized crime (see S. 1883), S3651 [18JN]

——— 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]

Dept. of Transportation: assess the total amount of nonhighway recreational fuel taxes received by Dept. of the Treasury and transferred to the Highway Trust Fund (see S. 1527), S2924 [16MY]

——— condition receipt of grants by New York, NY, Metropolitan Transportation Authority on exempting New Jersey drivers from congestion fees and provide year-end tax credits for congestion taxes (see H.R. 2523), H3447 [3MY]

Disabled: allow a refundable income tax credit for the purchase of qualified access technology for the blind (see S. 815), S1898 [14MR] (see H.R. 2086), H3099 [4AP]

——— allow child tax credit relative to permanently and totally disabled individuals (see H.R. 4095), H7479 [30JY]

——— exclude all disability-related first responder retirement payments from gross income regardless of retirement age (see H.R. 2560), H3474 [7MY]

——— expand credit for expenditures to provide access to disabled individuals (see S. 2290), S5107 [25JY] (see H.R. 4045), H7466 [25JY]

——— increase age limits for ABLE account eligibility (see S. 651), S1659 [5MR] (see H.R. 1814), H2754 [18MR]

——— 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. 255), S742 [29JA] (see H.R. 3992), H7463 [25JY]

——— provide for employer contributions to ABLE accounts (see H.R. 4795), H8387 [22OC]

——— treat any difficulty of care payments excluded from gross income as compensation for purposes of retirement contribution limitations (see H.R. 1932), H2885 [27MR]

Disasters: allow certain federally declared disaster areas to be designated as opportunity zones for purposes of economic development and recovery (see H.R. 1851), H2761 [21MR]

——— allow designation of opportunity zones for population census tracts affected by Hurricanes Florence and Michael, and Mendocino, Carr, Camp, Woolsey, and Hill wildfires (see S. 1000), S2239 [3AP]

——— allow individuals to designate overpayments of income tax for disaster relief (see H.R. 2032), H2985 [2AP]

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

——— establish a refundable credit for installation of a storm shelter at a qualified residence (see S. 1708), S3215 [4JN]

——— exclude from gross income amounts received from State-based catastrophe loss mitigation programs (see H.R. 5494), H12289 [19DE]

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

——— provide a credit against tax for disaster mitigation expenditures (see S. 1958), S4504 [25JN] (see H.R. 3462), H5165 [25JN]

——— provide permanent tax relief (see H.R. 3287), H4695 [13JN]

——— provide tax relief (see H.R. 1148), H1517 [11FE]

——— provide tax relief for certain disasters (see S. 1133), S2387 [10AP] (see H.R. 2284), H3255 [10AP]

——— provide tax relief for victims of Hurricanes Florence and Michael, and certain California wildfires (see S. 2544), S5706 [25SE]

Diseases and disorders: allow for contributions to Alzheimer’s Research and Caregiving Trust Fund through Federal income tax returns (see S. 3125), S7208 [19DE] (see H.R. 3453), H5076 [24JN]

District of Columbia: tax bona fide residents in the same manner as residents of U.S. possessions (see H.R. 4958), H8717 [31OC]

Drugs: authorize designation of additional taxable vaccines (see S. 1654), S3105 [23MY] (see H.R. 1973), H2916 [28MR]

——— decriminalize, expunge prior convictions, tax products to create programs for those adversely affected by War on Drugs, and provide assistance and collect data on small businesses relative to marijuana (see S. 2227), S5012 [23JY] (see H.R. 3884), H7240 [23JY]

——— 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. 1552), S2962 [20MY] (see H.R. 2843), H4009 [20MY]

——— establish an excise tax on certain prescription drugs which have been subject to a price spike (see S. 378), S1131 [7FE] (see H.R. 1093), H1461 [7FE]

——— 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 (see S. 425), S1133 [7FE] (see H.R. 4631), H8110 [11OC] (see H.R. 4793), H8387 [22OC]

——— prohibit deduction for prescription drug advertising and promotional expenses (see S. 73), S141 [10JA] (see H.R. 4711), H8226 [17OC]

——— provide for taxation and regulation of marijuana products (see S. 420), S1133 [7FE] (see H.R. 1120), H1491 [8FE]

Earned income tax credit: expand and improve (see H.R. 5271), H9179 [26NO]

——— modify to account for amount by which economic growth has outpaced income growth (see S. 527), S1383 [14FE] (see H.R. 1431), H2312 [28FE]

——— strengthen and expand eligibility for childless individuals, homeless youth, and qualified foster youth (see S. 2790), S6447 [6NO] (see H.R. 4954), H8717 [31OC]

Earned Income Tax Credit Awareness Day: designate (see S. Res. 26), S587 [24JA]

Earthquakes: exclude from gross income amounts received from State-based earthquake loss mitigation programs (see S. 1058), S2294 [8AP] (see H.R. 2053), H3067 [3AP]

Ecology and environment: extend expensing of environmental remediation costs (see H.R. 5215), H9167 [21NO]

——— extend financing of the Superfund program by reinstating certain excise taxes (see H.R. 5101), H8878 [14NO]

——— include green infrastructure bonds in definition of qualified private activity bonds (see H.R. 2718), H3789 [14MY]

——— provide a credit for qualified environmental justice programs (see H.R. 5167), H9056 [19NO]

——— provide for issuance of exempt facility bonds for qualified carbon dioxide capture facilities (see S. 1763), S3284 [10JN] (see H.R. 3861), H7157 [19JY]

Economy: impose a carbon tax on fossil fuel producers and direct funds toward rebuilding infrastructure, consumer tax rebates, and coal country assistance (see H.R. 4142), H7488 [2AU]

——— impose a minimum effective tax rate for high-income taxpayers (see S. 1726), S3251 [5JN]

——— jump-start economic recovery through formation and growth of new businesses (see S. 328), S832 [4FE]

——— make permanent 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. 957), H1349 [4FE]

——— make permanent the increase in standard deduction, increase in and modifications of the child tax credit, and repeal of deduction for certain personal exemptions (see H.R. 22), H201 [3JA]

——— make permanent the individual tax rates in effect for taxable years 2018–2025 (see S. 1162), S2433 [11AP]

——— provide for greenhouse gas emission fees, provide tax credits to workers, and deliver additional benefits to the retired and disabled (see S. 1128), S2386 [10AP]

——— provide tax incentives to promote economic development in economically distressed zones (see H.R. 1525), H2367 [5MR]

Education: allow a credit against tax for qualified elementary and secondary education tuition (see S. 5), S19 [3JA]

——— allow limited 529 college savings programs funds to be used for elementary and secondary education, including homeschooling (see S. 157), S273 [16JA] (see H.R. 65), H203 [3JA] (see H.R. 621), H675 [16JA]

——— allow tax credit for employers providing student loan payment assistance for employees (see H.R. 655), H717 [17JA]

——— allow tax free distributions from 529 college savings plans for certain expenses associated with registered apprenticeship programs (see S. 1623), S3059 [22MY] (see H.R. 2679), H3727 [10MY]

——— allow use of 529 plans to pay apprenticeship and qualified early education expenses (see S. 220), S586 [24JA]

——— encourage career and technical education institutions to bolster domestic workforce and qualify career and technical education costs for 529 college savings programs (see H.R. 4760), H8258 [18OC]

——— establish a new tax credit for charitable donations to nonprofit organizations providing workforce training and education scholarships to qualified elementary and secondary schools (see S. 634), S1594 [28FE] (see H.R. 1739), H2716 [13MR]

——— establish tax credits to encourage individual and corporate taxpayers to contribute to scholarships for elementary and secondary students through eligible scholarship-granting organizations (see H.R. 1434), H2312 [28FE]

——— exclude certain post graduation scholarship grants from gross income in the same manner as qualified scholarships to promote economic growth (see S. 676), S1705 [6MR] (see H.R. 4038), H7465 [25JY]

——— exclude Federal Pell Grants from gross income (see H.R. 3803), H5998 [17JY]

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

——— expand interest deduction on education loans, extend and expand deduction for qualified tuition and related expenses, and eliminate contribution limit on Coverdell education savings accounts (see S. 1425), S2786 [13MY]

——— expand use of Coverdell education savings accounts as lifelong learning accounts to pay for skills training, career-related learning, and professional development (see S. 275), S769 [30JA] (see H.R. 898), H1334 [30JA]

——— extend exclusion for employer-provided educational assistance to employer payments of qualified education loans (see S. 460), S1276 [12FE] (see H.R. 1043), H1458 [7FE]

——— increase above-the-line deduction for certain expenses of school teachers (see H.R. 5352), H9346 [6DE]

——— increase and expand above-the-line deduction for certain expenses of school teachers (see H.R. 4180), H7496 [9AU]

——— increase deduction for certain elementary and secondary school teacher expenses (see H.R. 878), H1333 [30JA]

——— increase dollar and income limitations on the deduction allowed for student loan interest (see H.R. 1070), H1460 [7FE]

——— increase exclusion for educational assistance programs (see H.R. 4849), H8457 [23OC]

——— permanently extend above-the-line deduction for qualified tuition and related expenses (see H.R. 1071), H1460 [7FE] (see H.R. 2193), H3217 [9AP]

——— permit amounts paid for programs to obtain a recognized postsecondary credential or a license to be treated as qualified higher education expenses for purposes of a 529 account (see S. 379), S1131 [7FE] (see H.R. 5339), H9346 [6DE]

——— permit 529 college savings program funds to be used for certain non-degree technical training certificate programs and apprenticeship programs (see H.R. 4469), H7901 [24SE]

——— provide a credit to businesses that develop or expand virtual apprenticeship programs for elementary and secondary school students (see H.R. 4286), H7664 [11SE]

——— 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. 3099), H4312 [4JN]

——— treat certain scholarships and fellowship grants as earned income for purposes of the kiddie tax (see H.R. 2806), H3924 [16MY]

——— treat non-tuition portion of scholarships as earned income for purposes of the kiddie tax (see S. 1667), S3105 [23MY]

Electric power: establish a credit for construction of new all-electric homes (see S. 1197), S2434 [11AP]

——— establish tax credit for installation of regionally-significant electric power transmission lines (see S. 3107), S7207 [19DE]

——— provide for an investment credit relative to production of electricity from offshore wind (see S. 1957), S4504 [25JN] (see H.R. 3473), H5166 [25JN]

——— provide for an investment credit relative to the production of electricity from offshore wind (see S. 1988), S4566 [26JN] (see H.R. 4887), H8539 [28OC]

Electronic commerce: promote neutrality, simplicity, and fairness in the taxation of digital goods and services (see S. 765), S1844 [13MR] (see H.R. 1725), H2716 [13MR]

Employment: allow employers a credit for wages paid to employees who participate in qualified apprenticeship programs (see H.R. 1660), H2614 [8MR] (see H.R. 4238), H7535 [6SE]

——— allow employers a credit for wages paid to employees who participate in qualified apprenticeship programs and offset costs by limiting printing of Government publications that are available online (see H.R. 1774), H2743 [14MR]

——— 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. 1026), S2269 [4AP] (see H.R. 2103), H3100 [4AP]

——— clarify that wages paid to unauthorized aliens are not deductible (see H.R. 904), H1334 [30JA]

——— deny deduction for severance payments made in connection with sexual misconduct (see H.R. 1829), H2754 [18MR]

——— establish a tax credit for on-site apprenticeship programs (see H.R. 3368), H4917 [19JN]

——— establish incentivized tax breaks for employers offering cybersecurity training, increase cybersecurity scholarship program funding, and provide student loan repayment for certain cybersecurity employees (see H.R. 334), H283 [8JA]

——— 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. 539), S1436 [25FE] (see H.R. 4017), H7464 [25JY]

——— expand qualified use of 529 education savings plans, establish highway construction workforce development grants, encourage military spouse professional development, and expand goals of SBA 504 loan program (see S. 2620), S5895 [17OC]

——— include foster care transition youth as members of targeted groups for purposes of the work opportunity credit (see S. 1651), S3105 [23MY] (see H.R. 2964), H4161 [23MY]

——— limit authority of States to tax certain income of employees for employment duties performed in other States (see S. 604), S1593 [28FE] (see H.R. 4796), H8387 [22OC]

——— make permanent the work opportunity tax credit (see S. 978), S2188 [2AP] (see H.R. 2213), H3252 [10AP]

——— 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. 574), S1539 [27FE] (see H.R. 1521), H2366 [5MR]

——— modify work opportunity credit for certain at-risk youth employees and extend empowerment zones to encourage hiring of at-risk youth in high poverty areas (see S. 1550), S2962 [20MY] (see H.R. 2845), H4009 [20MY]

——— 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 a tax credit for expenses for household and elder care services necessary for gainful employment (see H.R. 323), H283 [8JA]

——— provide a tax credit to businesses that invest in American jobs, provide fair wages and benefits, employ active duty personnel, recruit veterans, and maintain a diverse workforce (see S. 223), S586 [24JA] (see H.R. 802), H1217 [25JA]

——— provide an employer credit for increasing wages (see H.R. 5261), H9175 [22NO]

——— provide work opportunity tax credit for hiring veterans who are receiving certain educational assistance (see S. 537), S1436 [25FE] (see H.R. 2499), H3439 [2MY]

——— require payroll tax withholding on independent contractors od certain large businesses (see H.R. 5419), H10257 [12DE]

——— strengthen protections for employees experiencing harassment in the workplace, including sexual harassment and assault and harassment based on protected categories (see S. 575), S1539 [27FE] (see H.R. 1521), H2366 [5MR]

EPA: establish an oil spill response and prevention grant program, provide for advances from the Oil Spill Liability Trust Fund, and extend and modify application of the Oil Spill Liability Trust Fund financing rate (see S. 865), S1939 [25MR]

Executive Office of the President: require the President, Vice President, and Cabinet-level officers to release their tax returns (see H.R. 3688), H5584 [10JY]

——— require timely filing of requisite financial disclosures for individuals assuming office (see H.R. 682), H719 [17JA]

Eximbank: prohibit provision of financing to persons with seriously delinquent tax debt (see S. 2222), S5012 [23JY]

FAA: enhance rights and protections for pilots, improve transparency of decisionmaking process, promote investment in general aviation and infrastructure, and ensure access to training by aviation workforce (see S. 2198), S4966 [22JY]

Families and domestic relations: allow tax-advantaged distributions from health savings accounts to cover certain family or medical leave expenses (see H.R. 2163), H3216 [9AP]

——— create a refundable credit for foster families (see S. 1599), S3059 [22MY]

——— enhance child and dependent care tax credit and make it fully refundable (see S. 931), S2087 [28MR] (see H.R. 1967), H2915 [28MR]

——— ensure temporary refundable portion of child tax credit is not less than payroll taxes paid by the taxpayer (see H.R. 1068), H1460 [7FE]

——— establish a refundable tax credit for parents who take leave from employment following birth or adoption of a child (see S. 2437), S5311 [1AU]

——— expand the earned income and child tax credits (see S. 1138), S2387 [10AP] (see H.R. 3157), H4348 [6JN]

——— increase and make child tax credit fully refundable, establish an increased child tax credit for young children, index credits for inflation, and set up advance payments on a monthly basis (see S. 690), S1705 [6MR] (see H.R. 1560), H2503 [6MR]

——— increase and make fully refundable the child and dependent care tax credit and increase maximum amount excludable from gross income for employer-provided dependent care assistance (see S. 749), S1792 [12MR] (see H.R. 1696), H2680 [12MR]

——— increase dollar limitation on exclusion for employer-provided dependent care assistance (see S. 2230), S5012 [23JY] (see H.R. 3903), H7240 [23JY]

——— increase estate, gift, and generation-skipping taxes on certain wealthy estates and deposit such revenues in Social Security Trust Fund (see S. 1950), S4504 [25JN]

——— increase exclusion for employer-provided dependent care assistance and allow individuals to carry forward dependent care flexible spending arrangement account balances (see H.R. 3397), H5006 [20JN]

——— provide a credit to employers who provide paid family and medical leave (see S. 1628), S3104 [23MY] (see H.R. 4964), H8718 [31OC]

——— provide a nonrefundable credit for working family caregivers (see S. 1443), S2815 [14MY] (see H.R. 2730), H3789 [14MY]

——— provide an increasingly larger earned income credit for families with more than a certain number of children (see H.R. 2273), H3255 [10AP]

——— provide for a refundable adoption tax credit (see S. 1652), S3105 [23MY] (see H.R. 2965), H4161 [23MY]

——— provide for parent savings accounts (see H.R. 1859), H2795 [25MR]

——— provide further tax incentives for dependent care assistance (see H.R. 2879), H4063 [21MY]

——— provide tax relief for workers and families by reforming earned income and child tax credits, dependent care assistance, and certain fringe benefit expenses (see H.R. 3300), H4770 [18JN]

——— reduce estate, gift, and generation-skipping taxes (see S. 176), S293 [17JA]

——— reinstate estate, gift, and generation-skipping taxes on estates valued over a certain amount and end tax breaks and loopholes for high-value trusts and estates (see S. 309), S800 [31JA] (see H.R. 4857), H8462 [24OC]

——— repeal estate and generation-skipping taxes (see S. 215), S586 [24JA] (see H.R. 218), H209 [3JA]

——— repeal estate and gift taxes (see H.R. 222), H209 [3JA]

——— repeal estate tax and retain stepped-up basis at death (see H.R. 521), H518 [11JA]

FCC: take certain actions to increase diversity of ownership in the broadcasting industry (see H.R. 3957), H7462 [25JY]

Federal agencies and departments: improve access to information in the legislative and executive branches of the Government (see H.R. 5150), H8958 [18NO]

——— prohibit awarding of contracts to inverted domestic corporations (see S. 2139), S4907 [17JY] (see H.R. 3802), H5998 [17JY]

——— require potential Federal contractors or grantees to certify they owe no Federal tax debt (see S. 1385), S2770 [9MY]

Federal employees: reimburse for income taxes incurred during travel, transportation, and relocation (see S. 841), S1899 [14MR] (see H.R. 2265), H3254 [10AP]

Federal Highway Administration: use customs and border patrol freight and passenger revenues to increase infrastructure funding and provide States greater control over design and construction of Federal highway projects (see S. 1038), S2270 [4AP]

Fees: allow certain legal fees and investment fees to be taken into account as miscellaneous itemized deductions (see H.R. 3168), H4387 [10JN]

Financial institutions: permanently modify limitations on deduction of interest by financial institutions which hold tax-exempt bonds (see H.R. 3967), H7462 [25JY]

Fire prevention: classify certain automatic fire sprinkler system retrofits as 15-year property for purposes of depreciation (see H.R. 4685), H8143 [15OC]

Firearms: allow for a credit against tax for retailers to incentivize sale of safe firearm storage devices (see H.R. 4926), H8678 [30OC]

——— apply certain National Firearms Act requirements to any semiautomatic rifle that has the capacity to accept a detachable magazine (see H.R. 1263), H2031 [14FE]

——— establish a national standard for incorporating a passive identification ability into all firearms sold in the U.S. (see H.R. 930), H1335 [30JA]

——— include armor-piercing, concealable weapons within definition of ‘‘firearm’’ under National Firearms Act (see H.R. 1297), H2038 [15FE]

——— limit authority of States and localities to regulate conduct, or impose penalties or taxes, in relation to rifles or shotguns (see H.R. 1072), H1460 [7FE]

——— provide an enhanced research credit for the development of smart gun technologies (see S. 1884), S3651 [18JN] (see H.R. 942), H1342 [31JA]

——— provide that silencers be treated the same as firearms accessories relative to registration and transfer laws (see S. 202), S586 [24JA] (see H.R. 775), H1210 [24JA]

——— remove short-barreled rifles from the definition of firearms for purposes of the National Firearms Act (see H.R. 5289), H9221 [3DE]

——— remove silencers from definition of firearms relative to taxation, registration, and transfer laws (see S. 817), S1898 [14MR] (see H.R. 155), H206 [3JA]

First responders: allow above-the-line deduction for certain expenses (see H.R. 5342), H9346 [6DE]

——— treat certain survivor benefits as earned income for purposes of the kiddie tax (see H.R. 2840), H4009 [20MY]

Fish and fishing: provide a reduced excise tax rate for portable electronically-aerated bait containers (see S. 1291), S2613 [2MY] (see H.R. 3556), H5256 [27JN]

——— provide that limitation on deduction for meal expenses does not apply to meals provided on certain fishing boats or at certain fish processing facilities (see H.R. 4829), H8456 [23OC]

Food: establish a new tax credit and grant program to stimulate investment and healthy nutrition options in food deserts (see S. 786), S1845 [13MR] (see H.R. 1717), H2715 [13MR]

Foreign Investment in Real Property Tax Act: provide an exemption for interests held by certain foreign insurance companies (see H.R. 4598), H8089 [1OC]

Foreign investments: repeal certain provisions applicable to foreign investment in U.S. real property (see H.R. 2210), H3252 [10AP]

Freedom of religion: express support for freedom of conscience and oppose efforts to restrict tax-exempt status and other legal protections of religious organizations (see S.J. Res. 58), S5841 [16OC] (see H.J. Res. 78), H8457 [23OC]

Government entities: treat certain contributions as contributions to capital (see S. 2942), S6755 [21NO]

Government regulations: provide for regulation and taxation of electronic cigarettes and alternative nicotine products (see S. 2463), S5448 [11SE]

Green Real Deal: address climate change by harnessing the power of free markets, embracing technological innovation and entrepreneurship, and cutting excessive governmental red tape (see H. Res. 288), H3068 [3AP]

Guam: ensure that refunds of overpayments of the Guam Territorial Income Tax are issued in a timely manner (see H.R. 4262), H7596 [10SE]

Hazardous substances: require lead remediation for qualified opportunity zone property originally constructed before a certain date (see H.R. 4011), H7464 [25JY]

Health: allow contributions to health savings accounts in the case of individuals with spouses who have health flexible spending accounts (see H.R. 4576), H8081 [27SE]

——— allow individuals enrolled in Medicare to contribute to health savings accounts (see H.R. 3796), H5998 [17JY]

——— allow individuals only enrolled in Medicare Part A to contribute to health savings accounts (see H.R. 908), H1334 [30JA]

——— allow individuals who are not enrolled in a high deductible health plan to have access to health savings accounts (see S. 2441), S5311 [1AU]

——— allow individuals with direct primary care service arrangements to remain eligible for purposes of health savings accounts (see S. 2999), S6904 [9DE] (see H.R. 3708), H5726 [11JY]

——— allow qualified distributions from health savings account for certain home care expenses (see H.R. 2878), H4063 [21MY]

——— allow refunds of Federal motor fuel excise taxes on fuels used in mobile mammography vehicles (see H.R. 4745), H8258 [18OC]

——— ensure working families have access to affordable health insurance coverage by providing tax credits to purchase insurance on exchanges for families not covered by employer-provided insurance (see S. 1935), S4169 [20JN]

——— establish health freedom accounts (see H.R. 3594), H5264 [28JN]

——— exclude certain dependent income when calculating modified adjusted gross income for purposes of eligibility for health insurance premium tax credits (see S. 2497), S5577 [18SE] (see H.R. 4417), H7835 [19SE]

——— expand affordability of health insurance for working families by allowing employees to expand their employer-provided insurance to their families (see H.R. 1870), H2826 [26MR]

——— expand and improve health savings accounts (see S. 3112), S7207 [19DE]

——— expand eligibility for the refundable credit for coverage under a qualified health plan (see S. 961), S2117 [1AP]

——— expand health savings accounts (see H.R. 4651), H8111 [11OC]

——— expand permissible distributions from an employee’s health flexible spending account or health reimbursement arrangement to their health savings account (see S. 2440), S5311 [1AU]

——— expand permissible use of health savings accounts to include health insurance payments and increase contribution limits for such accounts (see H.R. 603), H674 [16JA]

——— extend health coverage tax credit (see S. 2414), S5311 [1AU] (see H.R. 1939), H2885 [27MR]

——— improve access to health care by expanding health savings accounts and flexible spending accounts (see S. 12), S19 [3JA]

——— improve affordability and reduce premium costs of health insurance for consumers (see H.R. 1868), H2826 [26MR]

——— improve insurance access and affordability, strengthen protections for individuals with preexisting conditions, and terminate sale of short-term, limited duration insurance plans (see H.R. 1884), H2826 [26MR]

——— include certain over-the-counter medical and menstrual care products as qualified medical expenses in order to allow use of health savings accounts and flexible spending accounts for such products (see H.R. 1922), H2884 [27MR]

——— modify rules relative to health savings accounts (see H.R. 457), H462 [10JA]

——— provide for a permanent extension of the lower threshold for the medical expense deduction (see S. 110), S143 [10JA] (see H.R. 2073), H3068 [3AP]

——— require coverage without a deductible of certain primary care services by high deductible health plans (see S. 2793), S6447 [6NO] (see H.R. 2774), H3841 [15MY]

——— treat certain amounts paid for physical activity, fitness, and exercise as amounts paid for medical care (see S. 680), S1705 [6MR] (see H.R. 1679), H2679 [12MR]

Health care facilities: transfer revenues from the net investment income tax to the Federal Hospital Insurance Trust Fund (see S. 1422), S2786 [13MY]

Health care professionals: exclude from gross income certain federally-subsidized loan repayments for dental school faculty (see S. 359), S919 [6FE] (see H.R. 996), H1390 [6FE]

——— provide deduction for certain charity care provided by physicians (see H.R. 856), H1283 [29JA]

——— provide exclusion for assistance provided to certain veterinary student loan repayment or forgiveness program participants (see S. 1163), S2433 [11AP] (see H.R. 2746), H3840 [15MY]

Higher Education Act: facilitate disclosure of tax return information to carry out (see H.R. 640), H716 [17JA]

Highway Trust Fund: phaseout Mass Transit Account (see H.R. 3286), H4695 [13JN]

Historic Rehabilitation Tax Credit: improve (see S. 2615), S5841 [16OC]

House of Representatives: ratify and affirm all current and future investigations and subpoenas by committees of the House pertaining to the President, his staff, immediate family, business entities, or organizations (see H. Res. 507), H7241 [23JY]

——— ratify and affirm all current and future investigations and subpoenas by committees of the House pertaining to the President, his staff, immediate family, business entities, or organizations (H. Res. 507), adopt (see H. Res. 509), H7239 [23JY]

Housing: allow a business credit for gain from the sale of real property for use as a manufactured home community to promote resident-owned cooperatives (see S. 2571), S5747 [26SE] (see H.R. 2832), H3962 [17MY]

——— allow for a credit against tax for rent paid on the personal residence of the taxpayer (see S. 1106), S2386 [10AP] (see H.R. 2169), H3216 [9AP]

——— allow for nonrecognition of gain on real property sold for use as affordable housing (see H.R. 4239), H7535 [6SE]

——— modify low-income housing credit basis limitation rules in the case of an existing building acquisition (see H.R. 3478), H5166 [25JN]

——— provide a tax credit for homebuyers purchasing residences in residential recovery zones (see H.R. 3790), H5998 [17JY]

——— provide for tax treatment of first-time homeowner assistance programs established by States (see H.R. 4120), H7480 [30JY]

——— provide that floor plan financing includes the financing of certain trailers and campers (see S. 1543), S2962 [20MY] (see H.R. 4349), H7753 [17SE]

——— qualify homeless youth and veterans who are full-time students for low-income housing tax credit (see S. 767), S1844 [13MR] (see H.R. 4865), H8538 [28OC]

——— reform low-income housing credit (see S. 1703), S3215 [4JN] (see H.R. 3077), H4312 [4JN]

——— repeal qualified contract exception to extended low-income housing commitment rules for purposes of low-income housing credit (see S. 1956), S4504 [25JN] (see H.R. 3479), H5166 [25JN]

Hunting and trapping: provide tax incentives for the donation of wild game meat (see H.R. 2291), H3256 [10AP]

Hurricanes: provide a temporary increase in limitation on deductible contributions made for relief efforts relative to Hurricane Dorian (see S. 2476), S5474 [12SE] (see H.R. 4415), H7834 [19SE]

——— provide tax relief for victims of Hurricane Florence (see H.R. 536), H543 [14JA]

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. 53), S68 [8JA]

——— 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]

Income: allow miscellaneous itemized deductions subject to a 2-percent floor and reinstate overall limitation on itemized deductions (see H.R. 1867), H2796 [25MR]

——— apply current income tax brackets breakpoints to capital gains brackets (see H.R. 589), H674 [16JA]

——— deny deduction for executive compensation unless the employer maintains profit-sharing distributions for employees (see H.R. 1294), H2032 [14FE]

——— establish a refundable tax credit to increase take-home pay of workers and enhance their financial stability (see S. 4), S19 [3JA] (see H.R. 3590), H5258 [27JN]

——— impose a surtax on high income individuals (see S. 2809), S6474 [7NO] (see H.R. 5043), H8783 [12NO]

——— increase limitation on deduction for State and local taxes (see H.R. 1757), H2743 [14MR] (see H.R. 2624), H3678 [9MY] (see H.R. 2894), H4117 [22MY]

——— increase limitation on deduction for State and local taxes for individuals filing jointly (see S. 2762), S6333 [31OC]

——— modify limitation on deduction of State and local taxes (see H.R. 5377), H10015 [10DE]

——— modify limitation on deduction of State and local taxes (H.R. 5377), consideration (see H. Res. 772), H12289 [19DE]

——— repeal limitation on deduction for State and local property and income taxes, limit step-up in basis for property acquired from a decedent, and deem a sale on any contribution of property to a private foundation (see H.R. 4274), H7596 [10SE]

——— repeal limitation on deduction for State and local taxes and restore higher tax rates for upper income individuals (see S. 437), S1165 [11FE] (see H.R. 1142), H1517 [11FE]

——— repeal limitation on deductions for certain taxes, including State and local taxes (see H.R. 188), H208 [3JA] (see H.R. 257), H228 [4JA] (see H.R. 515), H518 [11JA]

Individual retirement accounts: permit fellowship and stipend compensation to be saved in an individual retirement account to facilitate savings by graduate and postdoctoral students (see S. 448), S1275 [12FE] (see H.R. 1194), H1582 [13FE]

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. 3999), H7464 [25JY]

——— allow private activity bonds to be used for qualified broadband projects and provide for tax credit payments to issuers of tax-exempt bonds used to finance broadband infrastructure projects (see S. 2866), S6604 [14NO]

——— establish a program to populate downloadable tax forms with taxpayer return information (see H.R. 2304), H3263 [12AP]

——— provide an investment credit for qualified broadband projects (see S. 2867), S6604 [14NO]

——— provide tax benefits for investments in gigabit opportunity zones (see H.R. 5082), H8877 [14NO]

——— provide uniform standards for use of electronic signatures for third-party disclosure authorizations (see S. 1876), S3651 [18JN]

Insurance: allow a deduction for health insurance premiums for anyone who purchases independent coverage for an individual or family (see H.R. 519), H518 [11JA]

——— allow an above-the-line deduction for health insurance premiums (see H.R. 81), H204 [3JA]

——— allow deduction for health insurance costs in computing self-employment taxes (see H.R. 3880), H7239 [23JY]

——— ensure common medications, devices, and screenings used to treat chronic conditions are covered without out-of-pocket costs (see H.R. 4457), H7900 [24SE]

——— exempt from foreign insurer excise tax certain insurance policies issued by U.S. territory and possession insurers (see H.R. 1483), H2321 [4MR]

——— increase amount excluded from gross income by reason of distributions from governmental retirement plans for health and long-term care insurance for public safety officers (see H.R. 4897), H8594 [29OC]

——— increase dollar limitation on employer-provided group term life insurance that can be excluded from gross income of the employee (see H.R. 2614), H3678 [9MY]

——— permit high deductible health plans to provide chronic disease prevention services to plan enrollees prior to satisfying their plan deductible (see S. 1948), S4455 [24JN] (see H.R. 3709), H5726 [11JY]

——— provide a safe harbor for high deductible health plans without a deductible for certain inhalers (see H.R. 4716), H8226 [17OC]

——— provide a tax credit or refund for certain Federal insurance taxes for employees who are members of religious faiths which oppose participation in such insurance (see H.R. 2714), H3788 [14MY]

——— reduce applicable percentage under premium assistance tax credit for households with young adults (see S. 2735), S6299 [30OC] (see H.R. 4927), H8678 [30OC]

——— repeal ceiling on sum of annual deductible and other out-of-pocket expenses required to be paid under a high deductible health plan (see H.R. 4130), H7481 [30JY]

——— require group and individual health insurance coverage for treatment of a congenital anomaly or birth defect (see S. 560), S1492 [26FE] (see H.R. 1379), H2233 [26FE]

——— require health insurers to include information about the nearest in-network hospital or urgent care facility on insurance cards (see H.R. 5192), H9120 [20NO]

——— require those offering group or individual health insurance coverage to establish a process to address inaccurate information listed in publicly accessible provider directories (see H.R. 4575), H8080 [27SE]

Internal Revenue Code: extend certain expiring provisions and provide disaster tax relief (see S. 617), S1593 [28FE] (see H.R. 3301), H4770 [18JN]

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

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

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. 128), S220 [15JA] (see H.R. 5515), H12290 [19DE]

Investments: allow distributions from qualified cash or deferred arrangements in the event that employers file for bankruptcy and employees are not regularly scheduled for work or paid (see H.R. 4181), H7496 [9AU]

——— clarify that gain or loss on the sale of certain coins or bullion is exempt from recognition (see H.R. 1089), H1461 [7FE]

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

——— encourage retirement and family savings (see H.R. 1084), H1461 [7FE]

——— encourage retirement savings (see S. 972), S2118 [1AP] (see H.R. 1007), H1390 [6FE] (see H.R. 1994), H2923 [29MR]

——— encourage retirement savings (H.R. 1994), consideration (see H. Res. 389), H4009 [20MY]

——— establish American opportunity accounts, modify estate and gift tax rules, and reform taxation of capital income (see S. 2231), S5012 [23JY] (see H.R. 3922), H7241 [23JY]

——— establish an exception to penalties on early distributions from qualified retirement plans for individuals diagnosed with certain terminal illnesses (see S. 2495), S5577 [18SE]

——— establish universal personal savings program with a minimum employer contribution (see S. 1053), S2270 [4AP] (see H.R. 2120), H3128 [8AP]

——— expand personal and retirement savings by allowing employees not covered by qualified retirement plans to save for retirement through automatic individual retirement accounts (see S. 2370), S5248 [31JY]

——— expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes (see S. 1257), S2516 [30AP] (see H.R. 3832), H7149 [18JY]

——— 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]

——— 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. 1431), S2786 [13MY]

——— modify certain rules applicable to qualified small issue manufacturing bonds and expand certain exceptions to private activity bond rules for first-time farmers (see H.R. 5422), H10257 [12DE]

——— modify certain safe harbor requirements to encourage small businesses to offer retirement plans and to allow individuals to save more (see S. 321), S831 [4FE]

——— modify rehabilitation credit for certain small projects, eliminate requirement that the taxpayer’s basis in a building be reduced by the amount of rehabilitation credit determined relative to such building (see H.R. 2825), H3962 [17MY]

——— 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. 1428), S2786 [13MY]

——— promote retirement savings on behalf of small business employees by improving SIMPLE retirement accounts and easing transition from a SIMPLE plan to a 401(k) plan (see S. 322), S831 [4FE]

——— provide families with more discretion in the use of, and contributions to, flexible spending accounts for health care services (see S. 503), S1382 [14FE] (see H.R. 1366), H2233 [26FE]

——— provide for flexible giving accounts (see H.R. 4002), H7464 [25JY]

——— provide for proper tax treatment of personal service income earned in pass-thru entities (see S. 781), S1845 [13MR] (see H.R. 1735), H2716 [13MR]

——— reduce age for making catch-up contributions to retirement accounts to take into account time out of the workforce to provide dependent care services (see H.R. 3078), H4312 [4JN]

——— 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]

——— require that qualified cash or deferred arrangements allow certain long-term employees to participate (see H.R. 1874), H2826 [26MR]

——— restore tax exemption for advance refunding bonds (see H.R. 2772), H3841 [15MY]

——— revise tax treatment of partnership interests received in connection with performance of services (see S. 1639), S3105 [23MY]

——— treat as outstanding any employee-owned stock purchased by a business enterprise pursuant to certain employee stock ownership retirement plans under the tax on private foundation excess business holdings (see S. 2423), S5311 [1AU]

Iron and steel industry: create a tax credit for refined coal from steel industry fuel (see S. 1627), S3104 [23MY] (see H.R. 2993), H4163 [23MY]

IRS: 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]

——— 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]

——— 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]

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

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

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

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

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

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

——— 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]

——— 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]

——— 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 uniform standards for use of electronic signatures for third-party disclosure authorizations (see S. 1876), S3651 [18JN]

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

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

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

Kombucha: exempt from excise taxes and regulations imposed on alcoholic beverages (see S. 926), S2087 [28MR] (see H.R. 1961), H2915 [28MR]

Law enforcement: report on foreigners who flee the U.S. while awaiting trial or sentencing and list and penalize countries who have assisted with such departures (see S. 230), S680 [25JA]

Lawyers and attorneys: allow an above-the-line deduction for attorney fees and costs in connection with civil claim awards (see S. 2627), S5895 [17OC]

Lesbian, gay, bisexual, and transgender: 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]

Lifetime Learning Credit: increase income-based limitations (see S. 2819), S6475 [7NO]

Local government: ensure that bonds used to finance professional sports stadiums are not treated as tax-exempt bonds (see S. 1242), S2515 [30AP] (see H.R. 2446), H3403 [1MY]

——— require approval through referendum for increases to locally enacted and administered taxes or issuances of municipal bond in greater than a certain amount (see H.R. 4409), H7834 [19SE]

Marijuana: allow deductions and credits relative to expenditures in connection with marijuana sales conducted in compliance with State law (see S. 422), S1133 [7FE] (see H.R. 1118), H1491 [8FE]

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

Medicaid: authorize States to provide ‘‘swipe cards’’ to recipients with funds designated for medical expenses, provide earned income tax credit for unused funds, and enroll patients in a catastrophic plan (see H.R. 2715), H3788 [14MY]

Medical devices: exempt certain emergency medical devices from the excise tax on medical devices (see H.R. 1290), H2032 [14FE]

——— repeal excise tax (see S. 692), S1733 [7MR] (see H.R. 2207), H3252 [10AP]

Medicare: establish Medicare for America program to provide comprehensive health insurance coverage for all U.S. citizens (see H.R. 2452), H3404 [1MY]

Members of Congress: reduce pay for failure to adopt a concurrent budget resolution which does not provide for a balanced budget, establish spending requirements, and restrict tax increases (see S. 44), S67 [8JA] (see H.R. 298), H282 [8JA]

Mining and mineral resources: permanently extend mine rescue team training credit (see H.R. 1974), H2916 [28MR]

——— repeal percentage depletion allowance for certain hardrock mines (see S. 714), S1734 [7MR]

Money: provide temporary safe harbor for tax treatment of hard forks of convertible virtual currency in absence of administrative guidance (H.R. 6973) (see H.R. 3650), H5302 [9JY]

Mortgages: extend exclusion from gross income of discharges of qualified principal residence indebtedness (see H.R. 1977), H2916 [28MR]

——— make permanent the deduction for mortgage insurance premiums (see H.R. 284), H281 [8JA]

——— make permanent the exclusion from gross income of discharges of qualified principal residence indebtedness (see H.R. 285), H281 [8JA]

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. 683), S1705 [6MR] (see H.R. 2510), H3440 [2MY]

——— equalize charitable mileage rate with business travel rate relative to deductibility of costs of operating a motor vehicle (see H.R. 2072), H3068 [3AP]

——— extend alternative fuels credit (see H.R. 5089), H8877 [14NO]

——— extend certain tax credits relative to electric cars (see S. 993), S2189 [2AP] (see H.R. 2042), H2986 [2AP]

——— increase standard charitable mileage rate for delivery of meals to elderly, disabled, frail, and at risk individuals (see S. 1603), S3059 [22MY] (see H.R. 2928), H4118 [22MY]

——— modify alternative vehicle fuel refueling property credit (see H.R. 5164), H9056 [19NO]

——— modify limitations on credit for plug-in electric drive motor vehicles (see S. 1094), S2329 [9AP] (see H.R. 2256), H3254 [10AP]

——— permanently extend alternative fuel vehicle refueling property credit (see S. 2038), S4629 [27JN] (see H.R. 2025), H2985 [2AP]

——— permanently extend qualified fuel cell motor vehicles credit (see H.R. 1929), H2885 [27MR]

——— protect consumers from discriminatory State taxes on motor vehicle rentals (see H.R. 4311), H7704 [12SE]

——— provide a credit for previously-owned plug-in electric drive motor vehicles (see H.R. 5161), H9056 [19NO]

——— provide a credit for zero-emission buses (see H.R. 5163), H9056 [19NO]

——— provide a credit for zero-emission heavy vehicles (see H.R. 5162), H9056 [19NO]

——— provide for issuance of exempt facility bonds for zero-emission vehicle infrastructure (see S. 2039), S4629 [27JN]

——— repeal excise tax on heavy-duty trucks and trailers (see S. 1839), S3476 [13JN] (see H.R. 2381), H3303 [29AP]

——— revise incentives for electric vehicles (see H.R. 5393), H10123 [11DE]

——— terminate credit for new qualified plug-in electric drive motor vehicles and provide for Federal highway user fee on alternative fuel vehicles (see S. 343), S919 [6FE] (see H.R. 1027), H1391 [6FE]

Native Americans: exclude from gross income payments under the Indian Health Service Loan Repayment Program and certain amounts received under the Indian Health Professions Scholarship Program (see S. 2871), S6604 [14NO]

——— make permanent the Indian employment credit (see H.R. 2017), H2938 [1AP]

——— permanently extend depreciation rules for property used predominantly within an Indian reservation (see S. 1216), S2435 [11AP]

——— permit individuals eligible for Indian Health Service assistance to qualify for health savings accounts (see H.R. 4530), H8053 [26SE]

——— recognize Indian tribal governments for purposes of determining under the adoption credit whether a child has special needs (see S. 305), S800 [31JA] (see H.R. 2497), H3439 [2MY]

——— treat certain payments made by tribal governments as earned income for purposes of the kiddie tax (see H.R. 2810), H3924 [16MY]

——— treat certain tribal benefits as earned income for purposes of the kiddie tax (see S. 2079), S4773 [10JY]

——— treat Indian tribal governments in the same manner as State governments for certain Federal tax purposes (see H.R. 2484), H3439 [2MY]

Nonprofit organizations: include publication of written news articles as a tax-exempt purpose for organizations (see H.R. 3126), H4342 [5JN]

——— make members of health care sharing ministries eligible to establish health savings accounts (see H.R. 2177), H3216 [9AP]

——— repeal rule on unrelated business taxable income, equalize charitable mileage rate for volunteer drivers, and extend employer credit for paid family and medical leave to tax-exempt employers (see H.R. 3323), H4770 [18JN]

Nuclear energy: provide for an investment tax credit relative to production of electricity from nuclear energy (see S. 1134), S2387 [10AP] (see H.R. 2314), H3264 [12AP]

Patient Protection and Affordable Care Act: align open enrollment periods for Exchange plans with deadline for filing Federal income tax returns (see H.R. 4336), H7714 [16SE]

——— delay reimposition of annual fee on health insurance providers (see S. 172), S274 [16JA] (see H.R. 1398), H2270 [27FE]

——— exempt student workers from determination of higher education institutions’ employer health insurance mandate (see H.R. 1291), H2032 [14FE]

——— modify definition of full-time employee relative to employer health insurance mandate (see S. 1510), S2924 [16MY] (see H.R. 2782), H3923 [16MY]

——— provide exemptions for individual mandate for individuals residing in counties with fewer than 2 health insurance issuers offering plans on an exchange (see H.R. 90), H204 [3JA]

——— repeal (see H.R. 83), H204 (see H.R. 185), H207 [3JA] (see H.R. 2536), H3473 [7MY]

——— repeal amendments which disqualify expenses for over-the-counter drugs under health savings accounts and health flexible spending arrangements (see S. 1089), S2328 [9AP]

——— repeal excise tax on high cost employer-sponsored health coverage (see S. 684), S1705 [6MR] (see H.R. 748), H1209 [24JA]

——— set forth a method of determining maximum out-of-pocket limits and annual updates to premium tax credit eligibility (see S. 2785), S6392 [5NO] (see H.R. 5291), H9221 [3DE]

——— streamline employer reporting process and strengthen eligibility verification process for premium assistance tax credit and cost-sharing subsidies (see H.R. 4070), H7467 [25JY]

——— streamline the employer reporting process and strengthen eligibility verification process for premium assistance tax credit and cost-sharing subsidies (see S. 2366), S5247 [31JY]

Pensions: clarify retirement income account rules relative to church controlled organizations (see S. 836), S1899 [14MR]

——— make participant votes binding on suspension of benefits under multiemployer plans in critical and declining status and count only votes that are returned (see S. 833), S1899 [14MR]

——— modify certain laws relative to multiemployer pensions (see S. 1011), S2240 [3AP]

——— modify nondiscrimination rules to protect older, longer-service, and grandfathered participants in defined benefit retirement plans (see S. 2352), S5247 [31JY]

——— modify qualification requirements relative to certain multiple employer plans with pooled plan providers to make it less costly for small businesses to set up retirement plans (see H.R. 1907), H2884 [27MR]

——— modify rules relative to multiple employer plans and pooled employer plans and modify Pension Benefit Guaranty Corp., premiums for cooperative and small employer charity (CSEC) plans (see H.R. 1993), H2923 [29MR]

——— protect pensions in bankruptcy proceedings (see S. 2737), S6299 [30OC]

——— provide alternative minimum funding rules for certain single-employer benefit plans maintained by community newspapers (see H.R. 1916), H2884 [27MR]

——— simplify and reduce costs for small businesses to join together in business associations to establish association retirement and other multiple employer pension benefit plans (see S. 1927), S4168 [20JN]

Political campaigns: reform system of public financing of Presidential elections (see S. 1917), S4168 [20JN] (see H.R. 4053), H7466 [25JY]

——— terminate taxpayer financing of Presidential election campaigns and party conventions (see H.R. 290), H281 [8JA]

——— terminate taxpayer financing of Presidential election campaigns and use such funds for certain educational activities (see H.R. 1827), H2754 [18MR]

Political ethics: require disclosure of Federal income tax returns by Presidents, Vice Presidents, Members of Congress, and candidates for such offices (see H.R. 1489), H2322 [4MR]

——— require disclosure of foreign business interests of Government officials, require President and Vice President to disclose tax returns, and prevent political appointees from receiving foreign payments (see H.R. 5433), H10262 [13DE]

——— strengthen ethical standards in the Federal Government to prevent Government corruption and ensure transparency and accountability (see H.R. 706), H997 [22JA]

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. 1436), H2312 [28FE]

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

Power resources: allow for transfers of renewable electricity production credit, energy credit, and credit for carbon oxide sequestration (see S. 3032), S7026 [12DE]

——— allow for transfers of renewable electricity production credit and energy property credit (see H.R. 2704), H3788 [14MY]

——— eliminate certain fuel excise taxes and impose a tax on greenhouse gas emissions to provide revenue for maintaining and building infrastructure (see H.R. 4520), H8053 [26SE]

——— eliminate taxable income limit on percentage depletion for oil and natural gas produced from marginal properties (see S. 1217), S2435 [11AP]

——— enhance requirements for secure geological storage of carbon dioxide for purposes of the credit for carbon dioxide sequestration (see S. 2263), S5107 [25JY]

——— extend advanced energy project credit (see H.R. 5165), H9056 [19NO]

——— extend credit for carbon capture and sequestration (see H.R. 5156), H9056 [19NO]

——— extend credits for biodiesel and renewable diesel (see H.R. 2089), H3099 [4AP]

——— extend tax credit for residential energy efficient property and investment tax credit for clean energy technologies (see S. 2289), S5107 [25JY] (see H.R. 3961), H7462 [25JY]

——— impose a carbon tax on fossil fuel producers to offset Social Security payroll tax reduction, pay Social Security beneficiaries, and offset higher energy prices for low-income households (see H.R. 3966), H7462 (see H.R. 4058), H7466 [25JY]

——— impose an excise tax on fuel based on the carbon content of such fuel (see H.R. 5457), H10609 [17DE]

——— include fuel cells using electromechanical processes for purposes of the energy tax credit (see S. 329), S866 [5FE]

——— include geothermal energy in energy credit (see H.R. 5154), H9056 [19NO]

——— include home energy audits in nonbusiness energy property credit (see H.R. 5159), H9056 [19NO]

——— include waste energy recovery property in energy credit (see H.R. 5155), H9056 [19NO]

——— increase excise tax on gasoline, diesel, and kerosene fuels (see H.R. 2864), H4063 [21MY]

——— make fuel cells using electromechanical processes eligible for the energy tax credit (see H.R. 2040), H2986 [2AP]

——— make permanent second generation biofuel producer credit (see H.R. 2059), H3067 [3AP]

——— make qualified biogas and manure resource recovery property eligible for the energy credit and permit new clean renewable energy bonds to finance qualified biogas property (see S. 2542), S5663 [24SE] (see H.R. 3744), H5774 [12JY]

——— oppose Federal efforts to establish a carbon tax on fuels for electricity and transportation (see H. Con. Res. 41), H4119 [22MY]

——— provide for an energy equivalent of a gallon of diesel in the case of liquefied natural gas for purposes of the Inland Waterways Trust Fund financing rate (see S. 1774), S3319 [11JN]

——— provide for elective payments for energy property and electricity produced from certain renewable resources (see H.R. 5157), H9056 [19NO]

——— provide for elective payments to Indian tribal governments for energy property and electricity produced from certain renewable resources (see H.R. 5158), H9056 [19NO]

——— provide investment and production tax credits for emerging energy technologies (see H.R. 5523), H12290 [19DE]

——— provide investment tax credit for waste heat to power technology (see S. 2283), S5107 [25JY]

——— provide investment tax credits for energy storage technologies (see S. 1142), S2432 [11AP] (see H.R. 2096), H3099 [4AP] (see H.R. 5409), H10257 [12DE]

Presidential Election Campaign Fund: terminate and transfer remaining funds to NIH 10-Year Pediatric Research Initiative Fund (see H.R. 2234), H3253 [10AP]

Presidents of the U.S.: require disclosure of Federal income tax returns (see H.R. 950), H1349 [4FE]

——— require disclosure of Federal income tax returns by candidates for President and Vice President of the U.S. (see H.R. 162), H207 [3JA]

——— require disclosure of Federal income tax returns by candidates for the office of President or Vice President (see H.R. 2332), H3274 [18AP]

——— require disclosure of Federal income tax returns by Presidents and candidates for the office of President (see S. 20), S19 [3JA]

——— require disclosure of Federal income tax returns by Presidents and Vice Presidents and candidates for such offices (see H.R. 273), H281 [8JA]

Public buildings: provide for tax-exempt financing of certain government-owned buildings (see S. 932), S2087 [28MR] (see H.R. 1251), H2030 [14FE]

Public safety officers: allow first responders to continue to exclude service-connected disability pension payments after reaching the age of retirement (see S. 1278), S2612 [2MY]

——— increase and make permanent exclusion for benefits provided to volunteer firefighters and emergency medical responders (see S. 1210), S2435 [11AP] (see H.R. 1241), H2030 [14FE]

Public utilities: ensure publicly-traded utility companies going through bankruptcy cannot reward their executives with bonuses or severance payments (see S. 2844), S6566 [13NO]

——— extend limitation on the carryover of excess corporate charitable contributions by regulated public utilities (see H.R. 3188), H4388 [10JN]

——— impose alternative minimum tax on certain State regulated electric utilities that have not fully adopted climate-resilient infrastructure (see H.R. 5258), H9175 [22NO]

——— modify definition of income for purposes of determining the tax-exempt status of certain mutual or cooperative telephone or electric companies (see H.R. 2147), H3215 [9AP]

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. 588), S1540 [27FE] (see H.R. 1495), H2365 [5MR]

Puerto Rico: allow accelerated depreciation of certain qualified film and television and live theatrical productions (see H.R. 3943), H7376 [24JY]

——— make residents of Puerto Rico eligible for the earned income tax credit (see H.R. 754), H1210 [24JA]

——— provide equitable treatment for residents of Puerto Rico relative to refundable portion of the child tax credit and treat one or two child families the same as those with three or more children (see S. 698), S1733 [7MR] (see H.R. 302), H282 [8JA]

——— provide Federal match for earned income credit expansion (see H.R. 2649), H3679 [9MY]

——— treat as part of the U.S. for purposes of determining whether property qualifies for treatment as a like-kind exchange (see H.R. 2309), H3264 [12AP]

Railroads: permanently extend the railroad track maintenance credit (see S. 203), S586 [24JA] (see H.R. 510), H518 [11JA]

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

Real estate: allow for certain residential rental property to be depreciated over a 30-year period (see S. 2984), S6888 [5DE] (see H.R. 5313), H9293 [5DE]

——— increase limitation on estate tax valuation of certain real property used in farming or other trades or businesses (see H.R. 5259), H9175 [22NO]

Refuse disposal: modify definition of municipal solid waste (see S. 1396), S2770 [9MY]

Religious Freedom Peace Tax Fund: establish to receive payments of taxpayers conscientiously opposed to war, ensure that such revenue is used for non-military purposes, and improve revenue collection (see H.R. 4169), H7492 [6AU]

Renewable energy: extend publicly traded partnership ownership structure to energy power generation projects and transportation fuels (see S. 1841), S3476 [13JN] (see H.R. 3249), H4693 [13JN]

——— modify credit for electricity produced from certain renewable resources and investment credit for certain qualified investment credit facilities (see H.R. 4186), H7500 [13AU]

——— provide incentives for increased investment in clean energy (see S. 1288), S2612 [2MY]

——— provide investment tax credit for Sea Water Air Conditioning (SWAC) and resume investment tax credit for Ocean Thermal Energy Conversion (OTEC) (see H.R. 5375), H10015 [10DE]

——— provide labor standards, develop infrastructure, and provide workforce training and development relative to clean energy sector (see S. 2185), S4948 [18JY]

Research: expand refundability and increase simplification of research credit for certain small businesses (see S. 2207), S5012 [23JY] (see H.R. 5520), H12290 [19DE]

——— increase credit for amounts paid or incurred for qualified research occurring in the U.S. (see H.R. 591), H674 [16JA]

——— restore deduction for research and experimental expenditures (see H.R. 4549), H8079 [27SE]

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

Rural areas: provide for new markets tax credit investments in rural job zones (see S. 2028), S4628 [27JN] (see H.R. 3538), H5256 [27JN]

SBA: establish a grant program to address rising costs of tax compliance for small business concerns (see H.R. 159), H207 [3JA]

Schools: allow rehabilitation expenditures for public school buildings to qualify for rehabilitation credit (see H.R. 158), H207 [3JA]

SEC: clarify definition and regulation of digital tokens and tax treatment of virtual currency (see H.R. 2144), H3215 [9AP]

——— 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]

Securities: provide for Move America bonds and Move America credits to support public-private partnerships for infrastructure investment (see S. 146), S273 [16JA] (see H.R. 1508), H2366 [5MR]

——— restore limitation on downward attribution of stock ownership in applying the constructive ownership rules to controlled foreign corporations (see S. 2589), S5748 [26SE] (see H.R. 4509), H8053 [26SE]

Senior citizens: provide a credit for eldercare expenses (see S. 1351), S2688 [7MY]

Shipping industry: exempt certain shipping from the harbor maintenance tax (see H.R. 5351), H9346 [6DE]

Small business: establish tax-preferred Small Business Start-Up Savings Accounts (see S. 3136), S7208 [19DE]

——— increase limitations for deductible new business expenditures and consolidate provisions for start-up and organizational expenditures (see S. 2841), S6566 [13NO]

——— provide a credit to small employers providing an eligible automatic contribution arrangement under a retirement savings plan (see H.R. 1938), H2885 [27MR]

——— provide a tax credit for angel investors in start-up businesses and a credit for wages paid by start-up businesses to their first employees (see S. 2738), S6299 [30OC] (see H.R. 4922), H8677 [30OC]

——— provide exclusion from gross income for interest on certain small business loans (see S. 1226), S2485 [29AP] (see H.R. 4805), H8455 [23OC]

——— reduce costs for certain businesses required to relocate from a Superfund site (see H.R. 2882), H4064 [21MY]

——— 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]

——— repeal excise tax on indoor tanning services (see S. 2713), S6189 [28OC] (see H.R. 5512), H12290 [19DE]

——— simplify income tax compliance (see H.R. 593), H674 [16JA]

Social Security: disregard certain ABLE account contributions when determining a disabled individual’s ability to engage in substantial gainful activity (see H.R. 2656), H3679 [9MY]

——— enhance benefits and ensure long-term solvency (see S. 478), S1326 [13FE] (see H.R. 1170), H1580 [13FE] (see H.R. 4121), H7480 [30JY]

——— exclude portion of a lump-sum Social Security benefit payment that relates to periods prior to taxable year from determination of household income (see H.R. 4157), H7488 [2AU]

——— improve old-age, survivors, and disability insurance program, provide cash relief for years when annual cost-of-living increases do not take effect, and provide benefit protection (see S. 1132), S2387 [10AP] (see H.R. 2302), H3263 [12AP]

——— increase threshold for taxation of benefits and modify portion of wages and self-employment income subject to payroll taxes (see H.R. 567), H601 [15JA]

——— protect system and improve benefits (see S. 269), S769 [30JA] (see H.R. 860), H1331 [30JA]

——— reform (see H.R. 5392), H10123 [11DE]

——— repeal inclusion of benefits in gross income (see H.R. 3971), H7462 [25JY]

Solar energy: extend certain credits (see H.R. 2356), H3283 [25AP]

——— temporarily increase the residential energy credit and investment tax credit for certain small solar energy projects (see H.R. 476), H462 [10JA]

Sports: amend definition of qualified amateur sports organization in the Internal Revenue Code to remove restriction on student-athletes using or being compensated for use of their name, image, or likeness (see H.R. 1804), H2745 [14MR]

——— exclude major professional sports leagues from qualifying as tax-exempt organizations (see S. 1121), S2386 [10AP]

——— make permanent the 7-year depreciation recovery period for motorsport entertainment complexes (see S. 1141), S2432 [11AP] (see H.R. 2137), H3128 [8AP]

States: 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 S. 2350), S5247 [31JY] (see H.R. 379), H357 [9JA] (see H.R. 1933), H2885 [27MR]

——— regulate certain State taxation of interstate commerce (see H.R. 3063), H4216 [3JN]

Student loans: exclude employer contributions to student loan repayment from income (see S. 2347), S5247 [31JY]

Tariff: establish refundable tax credit to return revenue raised from tariffs on Chinese imports to taxpayers (see S. 2697), S6155 [24OC]

——— provide duty-free treatment for the sale of used yachts (see H.R. 2725), H3789 [14MY]

Tax Cuts and Jobs Act: make permanent certain changes made to the child tax credit (see S. 2490), S5539 [17SE] (see H.R. 217), H209 [3JA]

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. 2323), H3270 [15AP]

——— eliminate requirement that charities, churches, and traditionally tax-exempt organizations pay Federal taxes on provided employee benefits (see S. 501), S1382 [14FE] (see S. 632), S1594 [28FE] (see S. 1282), S2612 [2MY] (see H.R. 513), H518 [11JA] (see H.R. 1223), H2029 [14FE] (see H.R. 1545), H2367 [5MR]

——— ensure tax-exempt cooperative organizations do not lose their tax-exempt status when they use certain Federal funds to provide critical services to their members (see S. 1032), S2269 [4AP]

——— facilitate program-related investments by private foundations (see S. 2756), S6333 [31OC]

——— 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. 703), H997 [22JA]

——— modify rate for excise tax on investment income of private foundations (see H.R. 4953), H8717 [31OC]

——— 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]

——— require return information 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]

Teachers: provide a refundable credit for certain teachers as a supplement to State efforts to provide teachers with a livable wage (see S. 2510), S5602 [19SE]

Telecommunications: provide a tax credit to consumers to reimburse a portion of the cost of broadband infrastructure serving limited broadband districts (see H.R. 2921), H4118 [22MY]

Territories: modify residence and source rules to provide for economic recovery (see H.R. 412), H358 [9JA]

——— modify source rules to provide for economic recovery (see H.R. 411), H358 [9JA]

——— provide Federal supplement to, and education and outreach for, earned income credit for U.S. territories (see H.R. 3307), H4770 [18JN]

——— reimburse relative to earned income tax credit and child tax credit (see H.R. 410), H358 [9JA]

Timber: provide a special rule for certain casualty losses of uncut timber (see S. 1687), S3106 [23MY] (see H.R. 1444), H2313 [28FE]

Tobacco products: deny deduction for advertising and promotional expenses for tobacco products and electronic nicotine delivery systems (see S. 2550), S5747 [26SE]

——— impose a tax on nicotine used in vaping (see H.R. 4742), H8258 [18OC]

——— increase taxes on cigarettes and e-cigarette products, ban flavored tobacco products and e-cigarettes, and increase CDC Office on Smoking and Health funding (see H.R. 4425), H7835 [19SE]

——— prohibit e-cigarette flavors, require e-cigarette design standards, monitor public health risks, apply excise tax to e-cigarettes, and educate the public about health implications of e-cigarettes (see S. 2519), S5602 [19SE]

——— provide tax rate parity among all tobacco products (see S. 2517), S5602 [19SE]

Transportation: free States to spend gas tax revenues on their transportation priorities (see S. 615), S1593 [28FE]

——— increase national limitation amount for qualified highway or surface freight transfer facility bonds (see S. 352), S919 [6FE] (see H.R. 2541), H3473 [7MY]

U.S. Access Board: promote provision of exercise or fitness equipment, classes, and instruction that are accessible to individuals with disabilities (see S. 1244), S2515 [30AP] (see H.R. 4561), H8080 [27SE]

U.S. Fish and Wildlife Service: make supplemental funding available for management of fish and wildlife species of greatest conservation need as determined by State fish and wildlife agencies (see H.R. 3742), H5774 [12JY]

——— modernize funding of wildlife conservation (see S. 2092), S4807 [11JY] (see H.R. 877), H1333 [30JA]

Unemployment: expand availability of penalty-free distributions to unemployed individuals from retirement plans (see H.R. 1295), H2032 [14FE]

Veterans: allow increased work opportunity credit for employers of recently discharged veterans (see H.R. 1196), H1582 [13FE]

——— allow tax credits to veterans for establishment of franchises (see H.R. 446), H461 [10JA]

——— establish a small business start-up tax credit for veterans creating businesses in underserved communities (see S. 2100), S4807 [11JY] (see H.R. 186), H208 [3JA]

——— extend work opportunity tax credit for hiring veterans, assist small businesses owned by veterans, and improve enforcement of employment and reemployment rights of members of the uniformed services (see H.R. 4824), H8456 [23OC]

——— extend work opportunity tax credit for veterans (see H.R. 3550), H5256 [27JN]

——— make permanent the work opportunity tax credit for veterans and allow an exemption from an employer’s employment taxes in an amount equivalent to the value of such credit (see H.R. 5250), H9169 [21NO]

——— provide for deductibility of charitable contributions to veterans’ service organizations that do not have wartime service membership requirements (see H.R. 1715), H2715 [13MR]

——— provide refundable tax credit to landlords of veterans receiving HUD-VA Supportive Housing Program (HUD-VASH) rental assistance (see H.R. 2225), H3253 [10AP]

——— provide that eligibility to contribute to health savings accounts is not affected by receipt of VA medical services under laws for disabilities to include hospital services and extended care services (see H.R. 3565), H5257 [27JN]

——— provide work opportunity credit for hiring veterans in field of renewable energy (see H.R. 322), H283 [8JA]

Virgin Islands: cover into the treasury of the Virgin Islands revenue from tax on gasoline refined in the Virgin Islands and entered into the U.S. (see H.R. 4198), H7511 [20AU]

Virginia Beach, VA: accelerate income tax benefits for charitable cash contributions to families of victims of shooting at the Virginia Beach Municipal Center (see S. 2592), S5748 [26SE] (see H.R. 4566), H8080 [27SE]

Virtual currency: allow exclusion of gain or loss on like-kind exchanges (see H.R. 3963), H7462 [25JY]

Volunteer workers: provide an exclusion from gross income for AmeriCorps educational awards (see S. 1355), S2688 [7MY] (see H.R. 1794), H2744 [14MR]

——— provide recruitment and retention incentives for volunteer emergency service workers (see S. 2214), S5012 [23JY] (see H.R. 4036), H7465 [25JY]

Water: expand exclusion for certain conservation subsidies to include subsidies for water conservation or efficiency measures and storm water management measures (see H.R. 2313), H3264 [12AP]

——— facilitate water leasing and water transfers to promote conservation and efficiency (see S. 361), S919 [6FE] (see H.R. 807), H1242 [28JA]

Cloture motions

Abortion: prohibit taxpayer funded abortions (S. 109), motion to proceed, S247 [16JA], S288 [17JA]

Protocol Amending Tax Convention With Japan: ratify, S4796 [11JY]

Protocol Amending Tax Convention With Luxembourg: ratify, S4796 [11JY]

Protocol Amending Tax Convention With Spain: ratify, S4795 [11JY], S4847 [16JY]

Protocol Amending Tax Convention With Switzerland: ratify, S4796 [11JY]

Letters

Alternative fuel tax incentives extension: several organizations, S1360 [14FE]

Biodiesel tax incentives extension: several biofuel and renewable energy organizations, S1359 [14FE]

——— several organizations, S1360 [14FE]

Excise tax on high cost employer-sponsored health coverage: several Representatives (2009), H5961 [17JY]

Extend certain expiring provisions of the Internal Revenue Code and provide disaster tax relief: several organizations, S1598 [28FE]

For the People Act: Carol Tobias, David N. O’Steen, and Jennifer Popik, National Right to Life Committee, Inc., H2570 [7MR]

——— Hilary O. Shelton, NAACP, H2406 [6MR]

——— Kate Brown, Governor of Oregon, H2532 [7MR]

——— Paul Ziriax, Oklahoma State Election Board, H2382 [6MR]

——— Randi Weingarten, American Federation of Teachers, H2536 [7MR]

——— several religious institutions, H2539 [7MR]

——— Thomas McClusky, March for Life Action (organization), H2570 [7MR]

——— William Samuel, AFL–CIO, H2536 [7MR]

Gold Star Family Tax Relief Act: several veterans and military organizations, H4145 [23MY]

Middle Class Health Benefits Tax Repeal Act: Alliance To Fight the 40, H5967 [17JY]

——— American Benefits Council, H5965 [17JY]

——— Brian J. Marcotte, National Business Group on Health, H5965 [17JY]

——— D. Taylor, UNITE HERE! (organization), H5970 [17JY]

——— David French, National Retail Federation, H5969 [17JY]

——— Frederick Isasi, FamiliesUSA (organization), H5960 [17JY]

——— Harold A. Schaitberger, International Association of Fire Fighters, H5963 [17JY]

——— J. David Cox, Sr., American Federation of Government Employees, H5967 [17JY]

——— James P. Gelfand, ERISA Industry Committee, H5964 [17JY]

——— James P. Hoffa, International Brotherhood of Teamsters, H5963 [17JY]

——— James T. Callahan, International Union of Operating Engineers, H5963 [17JY]

——— Janet Trautwein, National Association of Health Underwriters, H5969 [17JY]

——— Jimmy Christianson, Associated General Contractors of America, H5965 [17JY]

——— Johnny C. Taylor, Jr., Society for Human Resource Management, H5968 [17JY]

——— Joseph G. DePete, Air Line Pilots Association, International, H5971 [17JY]

——— Josh Nassar, UAW, H5966 [17JY]

——— Joshua A. Ulman, College and University Professional Association for Human Resources, H5968 [17JY]

——— Ken A Crerar, Joel Wood, and Joel Kopperud, Council of Insurance Agents and Brokers, H5961 [17JY]

——— Marc Egan, National Education Association, H5971 [17JY]

——— Marco A. Giamberardino, National Electrical Contractors Association, H5969 [17JY]

——— Mary K. Henry, Service Employees International Union, H5970 [17JY]

——— National Coalition on Benefits, H5965 [17JY]

——— National Federation of Independent Business, H5965 [17JY]

——— National Taxpayers Union, H5970 [17JY]

——— Partnership for Employer-Sponsored Coverage, H5968 [17JY]

——— Paul Shearon and Matthew Biggs, International Federation of Professional & Technical Engineers, H5962 [17JY]

——— Randi Weingarten, American Federation of Teachers, H5966 [17JY]

——— Richard J. Fiesta, Alliance for Retired Americans, H5967 [17JY]

——— Robert Martinez, Jr., International Association of Machinists and Aerospace Workers, H5963 [17JY]

——— Robyn M. Boerstling, National Association of Manufacturers, H5969 [17JY]

——— Scott Frey, American Federation of State, County and Municipal Employees, H5966 [17JY]

——— Shane Larson, Communications Workers of America (organization), H5966 [17JY]

——— Terry O’Sullivan, Laborers’ International Union of North America (LIUNA), H5971 [17JY]

——— Thomas M. Conway, United Steelworkers (organization), H5971 [17JY]

Rehabilitation for Multiemployer Pensions Act: D. Taylor, UNITE HERE! (organization), H7325 [24JY]

——— Garrett Bess, Heritage Action for America (organization), H7332 [24JY]

——— Grover G. Norquist, Americans for Tax Reform (organization), H7333 [24JY]

——— James P. Hoffa, International Brotherhood of Teamsters, H7324 [24JY]

——— Mary K. Henry, Service Employees International Union, H7327 [24JY]

——— Nancy A. LeaMond, AARP (organization), H7327 [24JY]

——— National Taxpayers Union, H7333 [24JY]

——— Robert Martinez, Jr., International Association of Machinists and Aerospace Workers, H7327 [24JY]

——— Thomas M. Conway, United Steelworkers (organization), H7328 [24JY]

——— William Samuel, AFL–CIO, H7327 [24JY]

Restoring Tax Fairness for States and Localities Act: several organizations, H12274 [19DE]

——— William J. Johnson, National Association of Police Organizations, Inc., H12281 [19DE]

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]

Lists

Organizations opposing H.R. 1, For the People Act, H2570 [7MR]

Messages

Budget of the U.S. Government for Fiscal Year 2020: President Trump, S1760 [11MR], H2625 [11MR]

Motions

Abortion: prohibit taxpayer funded abortions (S. 109), S247 [16JA]

Democracy: improve access to voting and protect election integrity, strengthen Government ethics laws, reform political campaign finance system, and support statehood for the District of Columbia (H.R. 1), H2600 [8MR]

Dept. of the Treasury: establish a Pension Rehabilitation Administration to make loans to multiemployer defined benefit plans from a Pension Rehabilitation Trust Fund (H.R. 397), H7346 [24JY]

Income: modify limitation on deduction of State and local taxes (H.R. 5377), H12281 [19DE]

Investments: encourage retirement savings (H.R. 1994), H4146 [23MY]

IRS: 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. 1060, Building Up Independent Lives and Dreams (BUILD) Act, H3786 [14MY]

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]

Intention to object to proceed to Protocol Amending Tax Convention With Japan: Senator Paul, S4678 [28JN]

Intention to object to proceed to Protocol Amending Tax Convention With Luxembourg: Senator Paul, S4678 [28JN]

Intention to object to proceed to Protocol Amending Tax Convention With Spain: Senator Paul, S4678 [28JN]

Intention to object to proceed to Protocol Amending Tax Convention With Switzerland: Senator Paul, S4678 [28JN]

Press releases

Senate Passage of the Protocol Amending the Tax Convention With Spain: Cristobal Fuentes, North American Stainless (company), S4872 [17JY]

Remarks in House

Abortion: provide that amounts paid for an abortion are not taken into account for purposes of the deduction for medical expenses (H.R. 2742), H3852 [16MY]

Alcoholic beverages: reform taxation (H.R. 1175), E1285 [15OC]

Arizona: decision by Arizona Supreme Court to block the Invest in Ed ballot initiative, H296 [9JA]

Armed Forces: treat certain military survivor benefits as earned income for purposes of the kiddie tax, H4020, H4028–H4030 [21MY], H4137, H4139, H4141–H4147 [23MY]

Bicycles: modify employer-provided fringe benefits for bicycle commuting (H.R. 1507), E246 [5MR]

Budget: comply with pay-as-you-go requirement, H25 [3JA], H1400–H1403 [7FE]

——— constitutional amendment to require balanced, H2224 [26FE]

Business and industry: restore incentives for investments in qualified improvement property (H.R. 1869), H9071 [20NO], H10311 [17DE]

CBO: require use of macroeconomic analysis in estimating budgetary effects of major revenue legislation, H13, H14 [3JA]

Commissioners of the Revenue Association of Virginia: anniversary, E89 [24JA]

Community development: provide for periodic designation of qualified opportunity zones, H354 [9JA]

Congress: accomplishments of the 115th Congress, H350–H355 [9JA]

——— legislative priorities, H8155 [16OC]

Consumer Financial Protection Bureau: provide regulatory relief to charitable organizations that provide housing assistance (H.R. 1060), H3767–H3769 [14MY]

Credit: limit amount that the portion of a taxpayer’s tax refund attributable to the child tax credit and the earned income tax credit may be reduced by reason of student loan debt (H.R. 5114), H8884 [15NO]

Democracy: improve access to voting and protect election integrity, strengthen Government ethics laws, reform political campaign finance system, and support statehood for the District of Columbia (H.R. 1), H6 [3JA], H225 [4JA], H232 [8JA], H348 [9JA], H1298, H1320 [30JA], H1469 [8FE], H2116, H2226–H2229 [26FE], H2276, H2300 [28FE], H2326, H2327, H2342 [5MR], H2377, H2378, H2379, H2390–H2498 [6MR], H2507, H2509, H2510, H2511, H2513, H2514, H2515–H2547, H2555–H2571 [7MR], H2589, H2590, H2591–H2602, H2603, H2606, H2608 [8MR], H2630 [11MR], H2722, H2733, H2736, H2739 [14MR], H3089, H3090 [4AP], H3194–H3198, H3200 [9AP], H3997 [20MY], H4124, H4158 [23MY], H4280 [4JN], H5085, H5092 [25JN], H5219, H5221 [27JN], H7166 [23JY], H7570, H7592 [10SE], H7784 [19SE], H8399, H8415 [23OC], H8837 [14NO], H9331 [6DE], E265 [7MR], E272, E274, E275 [8MR]

——— improve access to voting and protect election integrity, strengthen Government ethics laws, reform political campaign finance system, and support statehood for the District of Columbia (H.R. 1), consideration (H. Res. 172), H2379–H2388 [6MR]

Democratic Party: national agenda, H2002 [14FE], H3228 [10AP], H7602 [11SE], H9156 [21NO]

Dept. of HUD: make housing more affordable, H8963 [19NO]

——— make housing more affordable (H.R. 1737), H7382 [25JY]

——— make housing more affordable (S. 787), H9286 [5DE]

Dept. of the Treasury: establish a Pension Rehabilitation Administration to make loans to multiemployer defined benefit plans from a Pension Rehabilitation Trust Fund (H.R. 397), H7134 [18JY], H7224 [23JY], H7318–H7335, H7345–H7348 [24JY], E1601 [17DE]

——— establish a Pension Rehabilitation Administration to make loans to multiemployer defined benefit plans from a Pension Rehabilitation Trust Fund (H.R. 397), consideration (H. Res. 509), H7257–H7263 [24JY]

——— establish a Pension Rehabilitation Administration to make loans to multiemployer defined benefit plans from a Pension Rehabilitation Trust Fund (H.R. 397), motion to recommit, H7346 [24JY]

——— prohibit pension plans receving loans from the Pension Rehabilitation Administration from engaging in the global boycott, divestment, and sanctions movement against Israel, H7346 [24JY]

——— set Pension Rehabilitation Trust Fund loan interest rate at 5% per annum for the first five years and 9% per annum thereafter, H7334, H7335 [24JY]

——— Tax Counseling for the Elderly Program funding, H5188 [26JN]

Dept. of Transportation: equalize State apportionment of Better Utilizing Investments To Leverage Development (BUILD) funding, H5050 [24JN]

Disabled: establish ABLE accounts to pay for qualified disability expenses of family members with disabilities, H2822 [26MR]

Disasters: allow individuals to designate overpayments of income tax for disaster relief (H.R. 2032), E387 [2AP]

——— provide permanent tax relief, H10599 [17DE]

Drugs: decriminalize, expunge prior convictions, tax products to create programs for those adversely affected by War on Drugs, and provide assistance and collect data on small businesses relative to marijuana (H.R. 3884), H7969, H7971 [25SE]

Economy: national objectives priority assignments, H2229–H2231 [26FE]

——— status, H3552 [9MY], H8590–H8593 [29OC]

Education: allow disabled students to use 529 college savings programs funds for therapies outside the classroom, H4150 [23MY]

——— allow limited 529 college savings programs funds to be used for elementary and secondary education, including homeschooling, H4025–H4030 [21MY], H4139, H4140, H4143, H4145, H4150 [23MY]

——— allow tax credit for employers providing student loan payment assistance for employees (H.R. 655), H1234 [28JA]

——— establish a new tax credit for charitable donations to nonprofit organizations providing workforce training and education scholarships to qualified elementary and secondary schools (H.R. 1739), H2509 [7MR]

——— expand use of Coverdell education savings accounts as lifelong learning accounts to pay for skills training, career-related learning, and professional development (H.R. 898), H9062 [20NO]

——— importance of education and teacher funding, H296 [9JA]

——— permit 529 college savings program funds to be used for certain non-degree technical training certificate programs and apprenticeship programs (H.R. 4469), H8075 [27SE]

——— provide a credit to businesses that develop or expand virtual apprenticeship programs for elementary and secondary school students (H.R. 4286), H7872 [24SE]

——— treat certain scholarships and fellowship grants as earned income for purposes of the kiddie tax, H4124, H4143 [23MY]

Electronic commerce: promote neutrality, simplicity, and fairness in the taxation of digital goods and services (H.R. 1725), E295 [13MR]

Employment: clarify that wages paid to unauthorized aliens are not deductible, H7454–H7457 [25JY]

——— impact of relocation of domestic jobs to Mexico and company closures, H3350 [1MY]

——— importance of manufacturing jobs, H8666–H8668 [30OC]

Enbridge Inc.: address delays in Line 3 Replacement Project, H2007 [14FE], E179 [14FE]

FAA: threat to withhold funds from States not in compliance with policy that requires State and local governments to use revenue generated from aviation fuel sales taxes for airport purposes, H5057, H5058 [24JN]

Families and domestic relations: increase limit that taxpayers can put into dependent care flexible spending accounts, H2836 [27MR]

Federal employees: prohibit pay increases for employees with delinquent tax debt, H1292 [30JA]

Federal Highway Administration: Emergency Relief Program funding, H3709, H3710 [10MY]

Firearms: allow for a credit against tax for retailers to incentivize sale of safe firearm storage devices (H.R. 4926), H8707 [31OC]

First responders: treat certain survivor benefits as earned income for purposes of the kiddie tax, H4137, H4143 [23MY]

Foreign trade: impact of trade agreements on U.S. workforce, H553 [15JA]

Health: allow individuals with direct primary care service arrangements to remain eligible for purposes of health savings accounts (H.R. 3708), E902 [11JY]

——— improve affordability and reduce premium costs of health insurance for consumers (H.R. 1868), H2803 [26MR], H5834 [16JY]

——— improve insurance access and affordability, strengthen protections for individuals with preexisting conditions, and terminate sale of short-term, limited duration insurance plans (H.R. 1884), H2805, H2806, H2820, H2821 [26MR], H2835 [27MR], H2935 [1AP], H2946, H2947, H2968, H2976–H2980 [2AP], H3119 [8AP]

House of Representatives:: allow income tax increases by a simple majority vote, H30 [3JA]

——— accomplishments of the 116th Congress, H9351 [9DE]

——— ratify and affirm all investigations and subpoenas by committees of the House pertaining to the President, his staff, immediate family, business entities, or organizations (H. Res. 507), adopt (H. Res. 509), H7257–H7263 [24JY]

Housing: allow for a credit against tax for rent paid on the personal residence of the taxpayer (H.R. 2169), H9283 [5DE]

Immigration: reform, H1380–H1383 [6FE], H2944 [2AP], H3120 [8AP], H4058–H4060 [21MY]

Income: establish a refundable tax credit to increase take-home pay of workers and enhance their financial stability (H.R. 3590), H9286 [5DE]

——— increase limitation on deduction for State and local taxes (H.R. 2624), H9383 [9DE]

——— modify limitation on deduction of State and local taxes, E1637 [19DE]

——— modify limitation on deduction of State and local taxes (H.R. 5377), H12270–H12284 [19DE]

——— modify limitation on deduction of State and local taxes (H.R. 5377), consideration (H. Res. 772), H12214–H12221 [19DE]

——— modify limitation on deduction of State and local taxes (H.R. 5377), motion to recommit, H12281–H12283 [19DE]

——— repeal limitation on deduction for State and local property and income taxes, limit step-up in basis for property acquired from a decedent, and deem a sale on any contribution of property to a private foundation (H.R. 4274), H9298 [6DE]

——— repeal limitation on deductions for certain taxes, including State and local taxes, H555 [15JA], H9230 [4DE], H9281 [5DE], H9337 [6DE], H9382 [9DE], H9956 [10DE], H10033 [11DE], H10127 [12DE], H10602 [17DE], E1578 [11DE]

——— repeal limitation on deductions for certain taxes, including State and local taxes (H.R. 188), H2515 [7MR], H2686 [13MR]

——— repeal limitation on deductions for certain taxes, including State and local taxes (H.R. 257), H2686 [13MR]

——— repeal limitation on deductions for certain taxes, including State and local taxes (H.R. 515), H12278 [19DE]

——— retain limitation on deduction of State and local taxes for certain high-income taxpayers, H12281–H12283 [19DE]

Infrastructure: importance of investment, H3800 [15MY]

Insurance: permit high deductible health plans to provide chronic disease prevention services to plan enrollees prior to satisfying their plan deductible (H.R. 3709), E905 [11JY]

——— require group and individual health insurance coverage for treatment of a congenital anomaly or birth defect (H.R. 1379), H2111 [26FE]

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, H1998 [14FE]

Investments: encourage retirement savings (H.R. 1994), H3953 [17MY], H4124–H4149, H4150 [23MY], H5310 [10JY], E664, E666 [23MY], E679 [28MY]

——— encourage retirement savings (H.R. 1994), consideration (H. Res. 389), H4024–H4031 [21MY]

——— encourage retirement savings (H.R. 1994), corrections in engrossment, H4149 [23MY]

——— encourage retirement savings (H.R. 1994), motion to recommit, H4147 [23MY]

——— provide retirement benefit opportunities to home care workers, H4141 [23MY]

IRS: 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]

——— 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]

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

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

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

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

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

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

Lesbian, gay, bisexual, and transgender: 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]

Local government: ensure that bonds used to finance professional sports stadiums are not treated as tax-exempt bonds (H.R. 2446), E518 [1MY]

Medical devices: repeal excise tax, H5931, H5962, H5964 [17JY], H7253 [24JY], H9125 [21NO]

——— repeal excise tax (H.R. 2207), H8842, H8843 [14NO], H9270 [5DE], H10039–H10041 [11DE]

Motor vehicles: repeal excise tax on heavy-duty trucks and trailers (H.R. 2381), H4767 [18JN]

National Association of Bond Lawyers: anniversary, E104 [29JA]

Native Americans: treat certain payments made by tribal governments as earned income for purposes of the kiddie tax, H4142, H4143 [23MY]

Palm Springs, CA: tribute to Desert Healthcare District expansion, H367 [10JA]

Patient Protection and Affordable Care Act: delay reimposition of annual fee on health insurance providers, H5931, H5962 [17JY]

——— repeal excise tax on high cost employer-sponsored health coverage (H.R. 748), H5590 [11JY], H5766 [12JY], H5931, H5958–H5973 [17JY], E987 [25JY]

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

Power resources: allow for transfers of renewable electricity production credit and energy property credit (H.R. 2704), E586 [14MY]

——— extend credits for biodiesel and renewable diesel (H.R. 2089), H4776 [19JN]

——— improve, expand, and extend the credit for carbon dioxide sequestration, H7826 [19SE]

——— increase excise tax on gasoline, diesel, and kerosene fuels (H.R. 2864), E640 [21MY]

Presidents of the U.S.: require disclosure of Federal income tax returns by candidates for President and Vice President of the U.S., H2401 [6MR], H2722 [14MR]

——— require disclosure of Federal income tax returns by Presidents and candidates for the office of President, H2384 [6MR]

——— require disclosure of Federal income tax returns by Presidents and Vice Presidents and candidates for such offices, H2386 [6MR]

Public buildings: provide for tax-exempt financing of certain government-owned buildings (H.R. 1251), H3469 [7MY], E182 [14FE]

Puerto Rico: provide equitable treatment for residents of Puerto Rico relative to refundable portion of the child tax credit and treat one or two child families the same as those with three or more children (H.R. 302), H234 [8JA]

Railroads: permanently extend the railroad track maintenance credit (H.R. 510), H3469 [7MY]

Save the Internet Act: clarify impact on Internet Tax Freedom Act provisions, H3237, H3238 [10AP]

Securities: provide for Move America bonds and Move America credits to support public-private partnerships for infrastructure investment (H.R. 1508), E244 [5MR]

Small business: provide a credit to small employers providing an eligible automatic contribution arrangement under a retirement savings plan, H4028 [21MY]

Social Security: protect system and improve benefits, H2975 [2AP]

——— protect system and improve benefits (H.R. 860), H1291 [30JA], H3123–H3126 [8AP], H3298–H3301 [29AP], E907 [11JY]

——— reform (H.R. 5392), H10021 [11DE]

Tax Cuts and Jobs Act: impact, H2508 [7MR], H3334 [30AP], H3470 [7MY], H4074, H4112 [22MY], H5312 [10JY], H5588 [11JY], H8591 [29OC], H9263, H9288 [5DE]

Transportation: increase national limitation amount for qualified highway or surface freight transfer facility bonds (H.R. 2541), H3468 [7MY], E552 [7MY]

Trump, President: evaluation of administration, H2024 [14FE], H4156 [23MY], H5312 [10JY]

——— evaluation of administration relative to economic policies, H8913 [18NO]

——— evaluation of administration relative to the economy, H1274 [29JA], H1432 [7FE], H3455, H3464 [7MY]

——— require disclosure of Federal income tax returns, H1293 [30JA], H3137 [9AP]

——— State of the Union Message, H1379 [6FE]

U.S. Fish and Wildlife Service: make supplemental funding available for management of fish and wildlife species of greatest conservation need as determined by State fish and wildlife agencies, H354 [9JA]

Veterans: make permanent the work opportunity tax credit for veterans and allow an exemption from an employer’s employment taxes in an amount equivalent to the value of such credit (H.R. 5250), H10028 [11DE]

Virginia Beach, VA: accelerate income tax benefits for charitable cash contributions to families of victims of shooting at the Virginia Beach Municipal Center (H.R. 4566), H9364–H9366 [9DE]

Remarks in Senate

Abortion: prohibit taxpayer funded abortions, S6799 [3DE]

——— prohibit taxpayer funded abortions (S. 109), S146 [10JA], S149 [11JA], S196 [15JA]

——— prohibit taxpayer funded abortions (S. 109), motion to proceed, S251–S253, S261, S263, S275 [16JA], S287, S290 [17JA]

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, S1577 [28FE]

Armed Forces: make employers of spouses of military personnel eligible for the work opportunity credit and make flexible savings accounts available for childcare expenses for military families (S. 1802), S3365 [12JN]

——— treat certain military survivor benefits as earned income for purposes of the kiddie tax (S. 1370), S2985 [21MY]

Budget: comply with pay-as-you-go requirement, S4995 [23JY]

——— constitutional amendment to require balanced (S.J. Res. 3), S5646 [24SE]

Business and industry: expand denial of deduction for certain excessive employee remuneration (S. 2268), S5110 [25JY]

——— impose an excise tax on employers with low-wage employees (S. 219), S1192 [12FE]

——— make permanent the deduction for qualified business income (S. 1149), S2730 [8MY]

——— provide for S corporation reform (S. 2156), S5029 [24JY]

——— restore incentives for investments in qualified improvement property, S6461 [7NO], S7186, S7187 [19DE]

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

Committee on Finance (Senate): formation of bipartisan task forces to examine expiring tax provisions, S2905, S2906 [16MY]

Community development: permanently extend the new markets tax credit (S. 750), S2725 [8MY]

——— provide for periodic designation of qualified opportunity zones, S2408 [11AP]

Congress: accomplishments of the 115th Congress, S13–S17 [3JA], S2798 [14MY]

——— legislative priorities, S13–S17 [3JA], S4813 [15JY]

Consumer Financial Protection Bureau: provide regulatory relief to charitable organizations that provide housing assistance (S. 371), S1135 [7FE]

Courts: decision in Donald J. Trump v. Mazars USA, LLP and Committee on Oversight and Reform of the U.S. House of Representatives relative to the release of President Trump’s Federal income tax returns, S6583 [14NO]

Democracy: improve access to voting and protect election integrity, strengthen Government ethics laws, reform political campaign finance system, and support statehood for the District of Columbia (H.R. 1), S730 [29JA], S756 [30JA], S776 [31JA], S1104 [7FE], S1175 [12FE], S1286 [13FE], S1447 [26FE], S1611 [4MR], S1635–S1637 [5MR], S1712–S1715 [6MR], S1718–S1720 [7MR], S1853 [13MR], S1855 [14MR], S2259 [4AP], S3028 [22MY], S3146 [3JN], S3173 [4JN]

——— improve access to voting and protect election integrity, strengthen Government ethics laws, reform political campaign finance system, and support statehood for the District of Columbia (S. 949), S2064 [28MR], S6281–S6284 [30OC]

——— improve access to voting and protect election integrity, strengthen Government ethics laws, reform political campaign finance system, and support statehood for the District of Columbia (S. 949), unanimous-consent request, S6283 [30OC]

Democratic Party: national agenda, S1103 [7FE], S2247 [4AP], S2350 [10AP], S3155 [3JN], S4522 [25JN], S4746 [10JY], S4780 [11JY]

Dept. of Defense: authorizing appropriations for military activities, prescribing personnel strengths, and military construction (S. 1790), instruct conferees on paid family leave (S. Res. 336), S5681, S5691, S5694, S5695 [25SE]

Dept. of Education: simplify college financial aid application process and increase income threshold to qualify for zero expected family contribution in determining Federal student aid eligibility (S. 1346), S5719 [26SE]

Dept. of the Treasury: establish a Pension Rehabilitation Administration to make loans to multiemployer defined benefit plans from a Pension Rehabilitation Trust Fund, S6576 [13NO]

——— establish a Pension Rehabilitation Administration to make loans to multiemployer defined benefit plans from a Pension Rehabilitation Trust Fund (H.R. 397), S4893, S4894 [17JY], S5949 [22OC], S7165, S7166 [18DE], S7170 [19DE]

——— establish a Pension Rehabilitation Administration to make loans to multiemployer defined benefit plans from a Pension Rehabilitation Trust Fund (S. 2254), S5783, S5784 [15OC], S5809, S5814, S5815 [16OC], S5871 [17OC], S6222 [29OC], S6317 [31OC]

——— establish a Pension Rehabilitation Administration to make loans to multiemployer defined benefit plans from a Pension Rehabilitation Trust Fund (S. 2254), unanimous-consent request, S5814 [16OC]

Disasters: establish a refundable credit for installation of a storm shelter at a qualified residence (S. 1708), S3219 [4JN]

——— provide tax relief for certain disasters (S. 1133), S2400 [11AP], S2733 [8MY]

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. 425), S2868 [15MY]

——— prohibit deduction for prescription drug advertising and promotional expenses, S5126 [29JY]

——— prohibit deduction for prescription drug advertising and promotional expenses (S. 73), S5221 [31JY]

Economy: comparison between policies of past Presidential administrations and the Trump administration, S1639 [5MR]

——— impact of tax cuts, S5092 [25JY]

——— impact of unequal distribution of wealth and income, S6961 [11DE]

——— provide for greenhouse gas emission fees, provide tax credits to workers, and deliver additional benefits to the retired and disabled (S. 1128), S3187 [4JN], S3337 [12JN], S4689–S4692 [8JY], S4917 [17JY]

——— provide for greenhouse gas emission fees, reduce corporate income tax, provide tax credits to workers, and deliver additional benefits to the retired and disabled, S907 [6FE], S1686 [6MR], S1801 [12MR]

——— status, S1557 [28FE], S1638 [5MR], S1772 [12MR], S2066 [28MR], S2204 [2AP], S2247 [4AP], S2351, S2358–S2362 [10AP], S2546–S2551, S2558–S2560 [1MY], S2597 [2MY], S2625, S2626 [6MY], S2662, S2668 [7MY], S2708, S2725–S2728 [8MY], S2752, S2755 [9MY], S2798 [14MY], S3354 [12JN], S4526 [26JN], S4705, S4713 [9JY], S4746 [10JY], S4829 [16JY], S5292 [1AU]

Education: allow limited 529 college savings programs funds to be used for elementary and secondary education, including homeschooling, S6461 [7NO]

——— extend exclusion for employer-provided educational assistance to employer payments of qualified education loans (S. 460), S4781 [11JY]

Electronic commerce: promote neutrality, simplicity, and fairness in the taxation of digital goods and services (S. 765), S5029 [24JY]

Employment: limit authority of States to tax certain income of employees for employment duties performed in other States (S. 604), S5029 [24JY]

——— 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]

——— 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, S3355 [12JN], S6964 [11DE]

——— 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. 223), S1192 [12FE]

——— provide work opportunity tax credit for hiring veterans who are receiving certain educational assistance (S. 537), S2755 [9MY]

European Union: proposed tax on digital services provided by U.S.-based multinational corporations, S1116 [7FE]

Families and domestic relations: create a refundable credit for foster families (S. 1599), S3062 [22MY]

——— enhance child and dependent care tax credit and make it fully refundable, S2031–S2033 [27MR]

——— expand the child tax credit, S1192 [12FE]

——— expand the earned income and child tax credits (S. 1138), S3082 [23MY]

——— expand the earned income tax credit, S1192 [12FE]

——— provide for a refundable adoption tax credit (S. 1652), S6687 [20NO]

——— reinstate estate, gift, and generation-skipping taxes on estates valued over a certain amount and end tax breaks and loopholes for high-value trusts and estates (S. 309), S807–S809 [31JA]

——— repeal estate and generation-skipping taxes (S. 215), S5029 [24JY]

Firearms: provide an enhanced research credit for the development of smart gun technologies (S. 1884), S5521 [17SE]

Freedom of religion: express support for freedom of conscience and oppose efforts to restrict tax-exempt status and other legal protections of religious organizations (S.J. Res. 58), S5849, S5852 [16OC], S5857 [17OC]

General Motors Co.: layoff of employees at Lordstown, OH, plant and relocation of jobs to Mexico, S1666 [5MR], S1872 [14MR], S5489 [16SE], S5594 [19SE]

Government entities: treat certain contributions as contributions to capital (S. 2942), S6900 [9DE]

Health: condemn invalidation of Patient Protection and Affordable Care Act provisions on preexisting conditions and other health coverage and safeguard patient protections, S4764, S4765 [10JY]

——— provide for a permanent extension of the lower threshold for the medical expense deduction (S. 110), S264 [16JA]

Health care professionals: exclude from gross income certain federally-subsidized loan repayments for dental school faculty (S. 359), S921 [6FE]

Housing: reform low-income housing credit (S. 1703), S3218 [4JN]

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 (S. 53), S4798 [11JY]

——— reform, S185 [14JA], S2303 [9AP], S2992 [21MY], S3233 [5JN]

Income: increase limitation on deduction for State and local taxes for individuals filing jointly (S. 2762), S6336 [31OC]

——— repeal limitation on deduction for State and local taxes and restore higher tax rates for upper income individuals (S. 437), S1509 [27FE]

Infrastructure: importance of investment, S785 [31JA], S2476 [29AP], S2535 [1MY], S3029 [22MY], S3067 [23MY], S4897 [17JY], S6633 [19NO]

Internal Revenue Code: extend certain expiring provisions, S1358 [14FE], S5037 [24JY], S6871 [5DE]

——— extend certain expiring provisions and provide disaster tax relief (S. 617), S1597–S1599, S1605 [28FE], S1633 [4MR], S2400 [11AP], S2905 [16MY]

Investments: apply current income tax bracket breakpoints to capital gains brackets, S2254 [4AP]

——— encourage retirement savings (H.R. 1994), S5697–S5700 [25SE], S6461–S6463 [7NO], S6821 [3DE], S7140 [18DE]

——— encourage retirement savings (H.R. 1994), unanimous-consent request, S6462, S6463 [7NO]

——— encourage retirement savings (S. 972), S2226 [3AP]

——— 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 (S. 1431), S2874–S2877 [15MY], S5697–S5700 [25SE], S6466 [7NO]

——— modify certain safe harbor requirements to encourage small businesses to offer retirement plans and to allow individuals to save more (S. 321), S834, S835 [4FE]

——— 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 (S. 1428), S2790 [13MY]

——— promote retirement savings on behalf of small business employees by improving SIMPLE retirement accounts and easing transition from a SIMPLE plan to a 401(k) plan (S. 322), S835 [4FE]

IRS: 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]

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

——— 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]

——— waive underpayment penalties for taxpayers due to implementation of new withholding tables under Tax Cuts and Jobs Act, S1110 [7FE]

Jones, Courtney Dunbar: nomination to be U.S. Tax Court judge, S5298 [1AU]

Law enforcement: report on foreigners who flee the U.S. while awaiting trial or sentencing and list and penalize countries who have assisted with such departures (S. 230), S681 [25JA]

Medical devices: repeal excise tax, S6913 [10DE]

Medicare: establish Universal Medicare Program to provide comprehensive health insurance coverage for all U.S. residents, S896 [6FE]

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, S1667 [5MR]

——— terminate credit for new qualified plug-in electric drive motor vehicles and provide for Federal highway user fee on alternative fuel vehicles (S. 343), S886–S889 [6FE]

Patient Protection and Affordable Care Act: delay reimposition of annual fee on health insurance providers, S6913 [10DE]

——— open enrollment, S6377 [5NO], S6635 [19NO], S6746 [21NO], S6847 [4DE], S6995 [11DE], S7014 [12DE]

——— repeal, S2000–S2008 [26MR], S2013 [27MR], S2067, S2076 [28MR]

——— repeal excise tax on high cost employer-sponsored health coverage, S6913 [10DE], S7145 [18DE]

——— repeal excise tax on high cost employer-sponsored health coverage (H.R. 748), S4955 [18JY], S4957 [22JY], S7186, S7187 [19DE]

——— repeal excise tax on high cost employer-sponsored health coverage (H.R. 748), unanimous-consent request, S7187 [19DE]

Pensions: modify certain laws relative to multiemployer pensions, S3329 [12JN], S6696–S6698 [20NO]

——— protect multiemployer pension plan benefits, S5780–S5784 [15OC]

——— protect pensions in bankruptcy proceedings (S. 2737), S6380–S6382 [5NO]

Power resources: clarify that mixture of gasoline and butane does not qualify for alternative fuel mixture credit, S7185 [19DE]

——— extend biodiesel tax incentives, S1359 [14FE]

——— improve, expand, and extend the credit for carbon dioxide sequestration, S1690 [6MR], S1822, S1823 [13MR], S2028 [27MR]

Presidents of the U.S.: require disclosure of Federal income tax returns by Presidents and candidates for the office of President (S. 20), S1367 [14FE]

——— require disclosure of Federal income tax returns by Presidents and Vice Presidents and candidates for such offices, S2259 [4AP]

Protocol Amending Tax Convention With Japan: ratify, S4475 [25JN], S4675 [28JN], S4796 [11JY], S4813 [15JY], S4830, S4834, S4839 [16JY], S4872, S4876 [17JY], S4923 [18JY]

——— ratify, unanimous-consent agreement, S4847 [16JY]

Protocol Amending Tax Convention With Luxembourg: ratify, S4475 [25JN], S4674 [28JN], S4796 [11JY], S4813 [15JY], S4830, S4834, S4839 [16JY], S4872, S4878 [17JY], S4923 [18JY]

——— ratify, unanimous-consent agreement, S4847 [16JY]

Protocol Amending Tax Convention With Spain: backdate effective date, S4850 [16JY]

——— protect taxpayers private financial information, S4848, S4849 [16JY]

——— ratify, S4475 [25JN], S4675 [28JN], S4795 [11JY], S4813 [15JY], S4830, S4834, S4839, S4847–S4851 [16JY], S4872 [17JY], S4923 [18JY]

——— ratify, unanimous-consent agreement, S4847 [16JY]

Protocol Amending Tax Convention With Switzerland: ratify, S4475 [25JN], S4675 [28JN], S4795 [11JY], S4813 [15JY], S4830, S4834, S4839 [16JY], S4872, S4873 [17JY], S4923 [18JY]

——— ratify, unanimous-consent agreement, S4847 [16JY]

Public safety officers: increase and make permanent exclusion for benefits provided to volunteer firefighters and emergency medical responders (S. 1210), S2428 [11AP]

Railroads: permanently extend the railroad track maintenance credit, S1359 [14FE]

Rates, S249 [16JA], S759 [30JA]

Renewable energy: extend publicly traded partnership ownership structure to energy power generation projects and transportation fuels, S1577 [28FE]

——— extend wind production tax credit, S6638–S6640 [19NO]

Republican Party: national agenda, S3154 [3JN], S4829 [16JY], S5091–S5093 [25JY]

Senate: legislative priorities, S2799 [14MY], S5212 [31JY], S5778 [15OC]

Social Security: improve old-age, survivors, and disability insurance program, provide cash relief for years when annual cost-of-living increases do not take effect, and provide benefit protection (S. 1132), S2389 [10AP]

——— solvency, S4614–S4616 [27JN], S5644, S5645 [24SE]

Tax Convention With Chile: ratify, S4475 [25JN]

Tax Convention With Hungary: ratify, S4475 [25JN]

Tax Convention With Poland: ratify, S4475 [25JN]

Tax Cuts and Jobs Act: impact, S892–S896 [6FE], S1192 [12FE], S1300 [13FE], S1349 [14FE], S1505, S1508 [27FE], S1644, S1646 [5MR], S1727 [7MR], S1772 [12MR], S2534, S2544–S2546 [1MY], S2582 [2MY], S2730 [8MY], S2988 [21MY], S3454 [13JN], S5029 [24JY], S5075 [25JY], S5687 [25SE], S6048–S6050 [22OC], S6066 [23OC], S6421 [6NO], S6960–S6966, S6975 [11DE], S7003 [12DE], S7059, S7076 [17DE]

——— impact of creation of opportunity zones, S2546–S2551 [1MY]

Toro, Emin: nomination to be U.S. Tax Court judge, S5298 [1AU]

Trump, President: evaluation of administration, S818 [4FE], S841, S842, S845 [5FE], S5858 [17OC]

——— require disclosure of Federal income tax returns, S2258–S2260 [4AP]

——— State of the Union Message, S882–S884 [6FE]

Virginia Beach, VA: accelerate income tax benefits for charitable cash contributions to families of victims of shooting at the Virginia Beach Municipal Center (H.R. 4566), S6956 [10DE]

——— accelerate income tax benefits for charitable cash contributions to families of victims of shooting at the Virginia Beach Municipal Center (H.R. 4566), unanimous-consent agreement, S6764 [21NO]

Volunteer workers: provide recruitment and retention incentives for volunteer emergency service workers (S. 2214), S5015 [23JY]

Wealth tax: proposed implementation, S5716 [26SE]

Reports filed

Adopt H. Res 507, Ratify and Affirm All Investigations and Subpoenas by Committees of the House Pertaining to the President, His Staff, Family, Businesses, or Organizations: Committee on Rules (House) (H. Res. 509) (H. Rept. 116–178), H7239 [23JY]

Combating Money Laundering, Terrorist Financing, and Counterfeiting Act: Committee on the Judiciary (Senate) (S. 1883), S5011 [23JY]

Consideration of H.R. 1, For the People Act: Committee on Rules (House) (H. Res. 172) (H. Rept. 116–16), H2365 [5MR]

Consideration of H.R. 397, Rehabilitation for Multiemployer Pensions Act: Committee on Rules (House) (H. Res. 509) (H. Rept. 116–178), H7239 [23JY]

Consideration of H.R. 1500, Consumers First Act and H.R. 1994, Setting Every Community Up for Retirement Enhancement Act: Committee on Rules (House) (H. Res. 389) (H. Rept. 116–79), H4009 [20MY]

Consideration of H.R. 5377, Restoring Tax Fairness for States and Localities Act: Committee on Rules (House) (H. Res. 772) (H. Rept. 116–357), H12289 [19DE]

For the People Act: Committee on House Administration (House) (H.R. 1) (H. Rept. 116–15), H2321 [4MR]

Nomination of Emin Toro To Be U.S. Tax Court Judge: Committee on Finance (Senate), S3104 [23MY]

Nomination of Travis Greaves To Be U.S. Tax Court Judge: Committee on Finance (Senate), S5247 [31JY]

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

Protocol Amending Tax Convention With Japan: Committee on Foreign Relations (Senate) (Exec. Rept. 116–3), S4771 [10JY]

Protocol Amending Tax Convention With Luxembourg: Committee on Foreign Relations (Senate) (Exec. Rept. 116–4), S4771 [10JY]

Protocol Amending Tax Convention With Spain: Committee on Foreign Relations (Senate) (Exec. Rept. 116–1), S4771 [10JY]

Protocol Amending Tax Convention With Switzerland: Committee on Foreign Relations (Senate) (Exec. Rept. 116–2), S4771 [10JY]

Rehabilitation for Multiemployer Pensions Act: Committee on Education and Labor (House) (H.R. 397) (H. Rept. 116–159), H7156 [19JY]

——— Committee on Ways and Means (House) (H.R. 397) (H. Rept. 116–159), H7149 [18JY]

Restoring Tax Fairness for States and Localities Act: Committee on Ways and Means (House) (H.R. 5377) (H. Rept. 116–345), H10262 [13DE]

Setting Every Community Up for Retirement Enhancement Act: Committee on Ways and Means (House) (H.R. 1994) (H. Rept. 116–65), H3922 [16MY]

Small County PILT Parity Act: Committee on Energy and Natural Resources (Senate) (S. 2108), S7156 [18DE]

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]

Resolutions of ratification

Protocol Amending Tax Convention With Japan, S4771 [10JY], S4876 [17JY]

Protocol Amending Tax Convention With Luxembourg, S4773 [10JY], S4878 [17JY]

Protocol Amending Tax Convention With Spain, S4771 [10JY], S4850 [16JY]

Protocol Amending Tax Convention With Switzerland, S4772 [10JY], S4875 [17JY]

Statements

For the People Act: Heritage Action for America (organization), H2571 [7MR]

Green New Deal: Representative Ocasio-Cortez, H2091–H2093 [25FE]

Restoring Tax Fairness for States and Localities Act: Alex Hendrie, Americans for Tax Reform (organization), H12273 [19DE]

——— Brent Gardner, Americans for Prosperity (organization), H12273 [19DE]

——— Executive Office of the President, H12216 [19DE]

——— Heritage Action for America (organization), H12274 [19DE]

——— National Taxpayers Union, H12273 [19DE]

Strengthening Accountability To Protect Students and Taxpayers Hearing: Senator Alexander, Committee on Health, Education, Labor, and Pensions (Senate), S2381 [10AP]

Summaries

Revenue Estimate of Proposed Special Assessment on Criminal Penalties and Civil Penalties of H.R. 1, For the People Act, E298 [13MR]

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]

Tax Cuts and Jobs Act impact on income tax, S2545 [1MY]

Texts of

H. Res. 172, consideration of H.R. 1, For the People Act, H2379 [6MR]

H. Res. 389, consideration of H.R. 1994, Setting Every Community Up for Retirement Enhancement Act, H4024 [21MY]

H. Res. 507, ratify and affirm all current and future investigations and subpoenas by committees of the House pertaining to the President, his staff, immediate family, business entities, or organizations, H7312 [24JY]

H. Res. 509, adopt H. Res. 507, ratify and affirm all current and future investigations and subpoenas by committees of the House pertaining to the President, his staff, immediate family, business entities, or organizations, H7257 [24JY]

H. Res. 509, consideration of H.R. 397, Rehabilitation for Multiemployer Pensions Act, H7257 [24JY]

H. Res. 772, consideration of H.R. 5377, Restoring Tax Fairness for States and Localities Act, H12214 [19DE]

H.R. 1, For the People Act, H2409–H2478 [6MR]

H.R. 397, Rehabilitation for Multiemployer Pensions Act, H7318–H7323 [24JY]

H.R. 748, Middle Class Health Benefits Tax Repeal Act, H5958 [17JY]

H.R. 1060, Building Up Independent Lives and Dreams (BUILD) Act, H3767 [14MY]

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

H.R. 1994, Setting Every Community Up for Retirement Enhancement Act, H4124–H4135 [23MY]

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. 4566, Virginia Beach Strong Act, H9365 [9DE]

H.R. 5377, Restoring Tax Fairness for States and Localities Act, H12270 [19DE]

S. 44, Balanced Budget Accountability Act, S69 [8JA]

S. 215, Death Tax Repeal Act, S588 [24JA]

S. 223, Patriot Employer Tax Credit Act, S589 [24JA]

S. 604, Mobile Workforce State Income Tax Simplification Act, S1596 [28FE]

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

S. 765, Digital Goods and Services Tax Fairness Act, S1847–S1849 [13MR]

S. 1370, Gold Star Family Tax Relief Act, S2985 [21MY]

S. 1428, Retirement Parity for Student Loans Act, S2790 [13MY]

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

S. 1550, Helping To Encourage Real Opportunities (HERO) for At-Risk Youth Act, S2967 [20MY]

S. 1552, Marijuana Freedom and Opportunity Act, S2971 [20MY]

S. 1948, Chronic Disease Management Act, S4458 [24JN]

S. 2139, American Business for American Companies Act, S4909–S4911 [17JY]

S. 2140, Stop Corporate Inversions Act, S4911 [17JY]

S. 2156, S Corporation Modernization Act, S4950–S4952 [18JY]

S. 2251, Advancing Growth in the Economy Through Distilled (AGED) Spirits Act, S5064 [24JY]

S. 2517, Tobacco Tax Equity Act, S5605 [19SE]

S. Res. 26, Earned Income Tax Credit Awareness Day, S590 [24JA]

S. Res. 336, instruct conferees to S. 1790, Dept. of Defense appropriations for military activities, prescribing personnel strengths, and military construction, on paid family leave, S5709 [25SE]

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]

S.J. Res. 58, express support for freedom of conscience and oppose efforts to restrict tax-exempt status and other legal protections of religious organizations, S5850 [16OC]