TAXATION

Addresses

State of the Union: President Biden, S891–S896 [1MR], H1200–H1206 [1MR]

Amendments

Committee on Appropriations (House): provide for budget allocations (H. Res. 1151), adopt (H. Res. 1153), H5360 [8JN]

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. 3617), H4106, H4107, H4108 [1AP]

——— decriminalize, expunge prior convictions, tax products to create programs for those hurt by War on Drugs, and provide assistance and collect data on small businesses relative to marijuana (H.R. 3617), consideration (H. Res. 1017), H4031 [31MR]

——— establish requirements relative to cost-sharing for certain insulin products (H.R. 6833), S5094 [27SE], S5148, S5247, S5254, S5312, S5335, S5398, S5506 [28SE], S5518 [29SE], H8331 [30SE]

——— establish requirements relative to cost-sharing for certain insulin products (H.R. 6833), consideration (H. Res. 1017), H4031 [31MR]

——— establish requirements relative to cost-sharing for certain insulin products (H.R. 6833), consideration of Senate amendment (H. Res. 1404), H8329 [30SE]

Economy: use of budget reconciliation to fight inflation, reduce prescription drug and health care costs, address climate change, increase tax fairness, and reduce deficit (H.R. 5376), S3922 [3AU], S4070, S4145, S4170, S4171, S4172, S4178, S4179, S4180, S4181, S4184, S4185, S4186, S4187, S4190, S4191, S4192, S4197, S4199, S4200, S4221, S4222, S4225, S4226, S4231, S4234, S4237, S4238, S4243, S4244, S4245, S4247, S4248, S4249, S4250, S4252, S4253, S4256, S4257, S4292, S4295, S4296, S4297, S4298, S4301, S4306, S4310, S4311, S4312, S4313, S4316, S4317, S4320, S4321, S4322, S4323, S4324, S4325, S4326, S4327, S4329, S4331, S4334, S4335, S4336, S4337, S4338, S4339, S4341, S4342, S4343, S4344, S4345, S4346, S4347, S4348, S4349, S4350, S4360, S4361, S4376, S4397, S4399 [6AU], H7577 [12AU]

——— use of budget reconciliation to fight inflation, reduce prescription drug and health care costs, address climate change, increase tax fairness, and reduce deficit (H.R. 5376), consideration of Senate amendment (H. Res. 1316), H7575 [12AU]

Insurance: provide health insurance benefits for outpatient and inpatient items and services relative to congenital anomaly or birth defect (H.R. 1916), H4142 [4AP]

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 (H.R. 2773), H5520, H5522, H5523, H5524 [14JN]

——— make supplemental funding available for management of fish and wildlife species of greatest conservation need as determined by State fish and wildlife agencies (H.R. 2773), consideration (H. Res. 1170), H5505 [14JN]

Analyses

Inflation Reduction Act Budgetary and Macroeconomic Effects: University of Pennsylvania Wharton School, H7670 [12AU]

Articles and editorials

Early Impact of COVID–19 on Job Losses Among Black Women in the United States, H4873 [12MY]

5 Gimmicks in Democrats’ Reconciliation Bill, H7675 [12AU]

House Democrats Can Release Trump’s Tax Returns. But Should They?, H9996–H9998 [22DE]

I.R.S. Says New Funding Won’t Mean More Audits for Middle-Income Americans, H7566 [12AU]

IRS Plans To Hire 10,000 Workers To Relieve Massive Backlog, H7566 [12AU]

It’s Time for U.S. Congress To Debate Social Security Reform in the Light of Day, H4872 [12MY]

Let’s Get to the Source of the Problem (excerpt), H9995 [22DE]

Letters From an American, September 26, 2022, S5040 [27SE]

Over 230 Economists Warn Manchin’s Spending Bill Will Perpetuate Inflation, H7650 [12AU]

Pelosi—Trump’s Tax Returns Are Fair Game if Democrats Win House, H10000 [22DE]

Should Congress Post Trump’s Tax Returns Publicly? I Don’t Think So, H9993 [22DE]

Trump Allies Are Attacking Biden for a Plan To Hire 87,000 New IRS Agents That Doesn’t Exist, H7566 [12AU]

Bills and resolutions

Abortion: prohibit treatment of certain distributions and reimbursements for certain abortions as qualified medical expenses (see H.R. 6471), H294 [21JA]

Advertising: deny any deduction for advertising and marketing directed at children to promote consumption of food of poor nutritional quality (see S. 5086), S6695 [15NO] (see H.R. 9299), H8507 [15NO]

——— deny deductions for marketing relative to extraction, distribution, or consumption of fossil fuels (see H.R. 8737), H7716 [19AU]

African Americans: address hardships and disparities faced by Black women in order to encourage more inclusive policymaking (see H. Res. 1050), H4433 [7AP]

Agriculture: exclude certain assistance provided to farmers from gross income (see S. 5224), S7070 [8DE]

Alcoholic beverages: clarify treatment of drawback on distilled spirits (see H.R. 6854), H1147 [25FE]

Armed Forces: exclude from gross income basic needs allowance of members (see H.R. 9275), H8428 [3NO]

——— exclude from gross income certain combat zone compensation of certain servicemembers relative to remotely piloted aircraft (see S. 4437), S3031 [21JN] (see H.R. 8159), H5733 [21JN]

——— make employers of spouses of military personnel eligible for work opportunity credit (see S. 3909), S1749 [23MR]

Black Lung Disability Trust Fund: ensure solvency by extending excise tax on coal (see H.R. 6462), H288 [20JA]

Budget: constitutional amendment to require balanced (see S.J. Res. 42), S1254 [17MR] (see H.J. Res. 77), H3827 [17MR] (see H.J. Res. 78), H3858 [21MR] (see H.J. Res. 106), H10531 [23DE]

Business and industry: deny trade or business expense deduction for reimbursement of employee costs of child gender transition procedure or travel to obtain abortion (see S. 4131), S2275 [3MY] (see H.R. 7684), H4722 [6MY]

——— establish credit for manufacturers of high-efficiency heat pumps and heat pump water heaters (see S. 4139), S2339 [4MY]

——— impose income tax on excess profits of certain corporations (see S. 3933), S1803 [28MR] (see H.R. 7443), H4431 [7AP]

——— impose tax on large employers whose employees receive certain Federal benefits because their income is below living wage (see H.R. 9629), H9909 [20DE]

——— increase and expand deduction for qualified business income (see H.R. 7795), H5097 [17MY]

——— modify depreciation of nonresidential real property and residential rental property (see S. 4012), S2040 [6AP] (see H.R. 7229), H3863 [24MR]

——— promote new business innovation (see H.R. 7503), H4442 [14AP]

——— provide tax relief for certain small business owners and impose tax on repurchase of corporate stock (see H.R. 8559), H7404 [28JY]

——— repeal certain third party network transaction reporting requirements (see S. 3546), S442 [1FE] (see H.R. 6913), H1301 [3MR]

——— repeal corporate alternative minimum tax (see H.R. 9030), H8313 [29SE]

——— repeal fossil fuel subsidies for large oil companies and apply savings to deficit reduction (see S. 5216), S7070 [8DE]

——— repeal production tax credit and investment tax credit (see H.R. 6644), H1074 [8FE]

——— treat certain liquidations of new motor vehicle inventory as qualified liquidations of last in, first out (LIFO) inventory (see S. 4105), S2219 [28AP] (see H.R. 7382), H4152 [4AP]

Charities: establish timeline for donations to working charities from donor advised funds (see H.R. 6595), H947 [3FE]

Children and youth: make diapers allowable expense for purposes of health flexible spending arrangements and health savings accounts (see S. 3660), S753 [16FE]

——— provide child tax credit for pregnant moms for unborn children if such children are born and issued Social Security numbers before due date for return of tax for the taxable year (see S. 3537), S413 [31JA] (see H.R. 6505), H301 [25JA]

Climate: cap emissions of greenhouse gases through requirement to purchase carbon permits and distribute proceeds of such purchases to eligible individuals (see H.R. 9645), H9982 [21DE]

Colleges and universities: impose excise tax on certain investments of private colleges and universities (see H.R. 8447), H6921 [20JY]

——— modify excise tax on investment income of private colleges and universities (see H.R. 8883), H7964 [19SE]

——— prohibit individuals and organizations from using charitable deduction for specific contributions that compensate college athletes for use of their name, image, and likeness (NIL) (see S. 4969), S5225 [28SE]

——— provide legal framework necessary for growth of innovative private financing options for students to fund postsecondary education (see S. 4551), S3378 [19JY]

——— strike provision of American Opportunity Tax Credit that denies credit to students with felony drug convictions (see S. 5126), S6779 [17NO] (see H.R. 9331), H8587 [17NO]

Combat-Injured Veterans Tax Fairness Act: clarify application to members of Coast Guard when not in service of Dept. of the Navy (see S. 3445), S80 [6JA]

Committee on Appropriations (House): provide for budget allocations (see H. Res. 1151), H5333 [7JN]

——— provide for budget allocations (H. Res. 1151), adopt (see H. Res. 1153), H5331 [7JN]

Community development: provide credit for investment in community development financial institutions (see S. 4418), S3003 [16JN]

——— reform rules relative to qualified opportunity zones (see S. 4065), S2092 [7AP] (see H.R. 7467), H4432 [7AP]

Conservation of energy: establish program to issue rebates for energy efficiency improvements at industrial facilities (see H.R. 9046), H8314 [29SE]

Conservation of natural resources: allow credit for qualified conservation contributions which include national scenic trails (see S. 4346), S2752 [26MY] (see H.R. 7913), H5226 [31MY]

Constitutional amendments: abolish Federal income tax (see H.J. Res. 92), H7707 [12AU]

Consumers: clarify that taxpayer identity verification is responsibility of users of IRS electronic Income Verification Express Service rather than taxpayer (see H.R. 9589), H9902 [15DE]

Cooperative and Small Employer Charity (CSEC): provide employee tax credit (see H.R. 6738), H1123 [15FE]

Corporate alternative minimum tax: repeal (see S. 5017), S5541 [29SE]

Corporations: prevent excise tax on repurchase of corporate stock from taking effect (see H.R. 8853), H7881 [15SE]

Courts: disallow deductions for payment of punitive damages (see S. 4318), S2751 [26MY]

Crime: make civil damages, restitution, and any other monetary award given to human trafficking survivors exempt from Federal income taxes (see H.R. 6389), H78 [12JA]

Currency: exclude from gross income de minimis gains from certain sales or exchanges of virtual currency (see S. 4608), S3694 [26JY]

Death and dying: create safe harbor for certain perpetual trust funds (see H.R. 9044), H8314 [29SE]

Dept. of HHS: direct Sec. of HHS to provide documents to House of Representatives relative to family glitch fix in Patient Protection and Affordable Care Act (see H. Res. 1262), H7169 [26JY]

——— permit employers to treat benefits for telehealth services offered under group health plan or group health insurance coverage as excepted benefits (see H.R. 7353), H4073 [31MR]

Dept. of HUD: collect and make publicly available data on properties receiving allocation of credit under low-income housing tax credit (see S. 4737), S3861 [2AU]

——— require Community Development Block Grant Program recipients to develop strategy to support inclusive zoning policies and allow for credit to support housing affordability (see S. 5223), S7070 [8DE] (see H.R. 9466), H8873 [8DE]

Dept. of the Treasury: direct Sec. of the Treasury to provide documents to House of Representatives relative to coronavirus recovery tax rebates (see H. Res. 1246), H7072 [22JY]

——— establish American Worker Retirement Plan to provide certain workers access to portable, tax-advantaged retirement savings accounts (see S. 5271), S7252 [15DE] (see H.R. 9462), H8872 [8DE]

——— exempt certain pandemic relief grants for motorcoach, school bus, and passenger vessel industries from Federal taxation (see H.R. 7477), H4432 [7AP]

——— impose restrictions on investment in Chinese companies by tax-exempt entities (see S. 5178), S6941 [1DE] (see H.R. 9385), H8708 [1DE]

——— 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. 3697), S786 [17FE]

——— submit to Congress audit rates of taxpayers claiming adoption tax credit and audit practices for refundable and nonrefundable personal tax credits (see H.R. 9612), H9906 [16DE]

Disasters: exclude from gross income amounts received from State-based catastrophe loss mitigation programs (see S. 5176), S6941 [1DE]

——— exclude from gross income certain income from providing homeowner’s insurance following certain federally declared disasters (see H.R. 9057), H8315 [29SE]

——— extend time during which qualified disasters may have occurred for purposes of special rules for personal casualty losses (see S. 5257), S7199 [14DE]

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 (see S. 4591), S3611 [21JY]

——— decriminalize, expunge prior convictions, tax products to create programs for those hurt by War on Drugs, and provide assistance and collect data on small businesses relative to marijuana (H.R. 3617), consideration (see H. Res. 1017), H4071 [31MR]

——— establish requirements relative to cost-sharing for certain insulin products (see H.R. 6833), H1145 [25FE]

——— establish requirements relative to cost-sharing for certain insulin products (H.R. 6833), consideration (see H. Res. 1017), H4071 [31MR]

——— establish requirements relative to cost-sharing for certain insulin products (H.R. 6833), consideration of Senate amendment (see H. Res. 1404), H8313 [29SE]

——— establish requirements relative to cost-sharing for certain insulin products (H.R. 6833), correction in enrollment (see S. Con. Res. 45), S5543 [29SE]

——— prohibit deduction for prescription drug advertising and promotional expenses (see H.R. 6392), H193 [13JA]

——— provide for requirements for electronic-prescribing for controlled substances under group health plans and group and individual health insurance coverage (see H.R. 8988), H8119 [26SE]

Economy: adjust certain credits and deductions for inflation (see S. 4589), S3611 [21JY]

——— jump-start economic recovery through formation and growth of new businesses (see S. 5287), S7252 [15DE]

——— provide equivalent of 6-month Federal income tax holiday for certain individuals (see H.R. 7538), H4448 [18AP]

——— provide for inflation rebates (see S. 4060), S2092 [7AP]

——— use of budget reconciliation to fight inflation, reduce prescription drug and health care costs, address climate change, increase tax fairness, and reduce deficit (H.R. 5376), consideration of Senate amendment (see H. Res. 1316), H7707 [12AU]

Education: allow credit for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students (see S. 4416), S3002 [16JN] (see H.R. 8137), H5645 [16JN]

——— allow refundable tax credit for tuition expenses incurred for each qualifying child of taxpayer in attending public or private elementary or secondary school (see H.R. 9320), H8541 [16NO]

——— increase deduction for certain elementary and secondary school teacher expenses (see S. 3992), S1980 [5AP] (see H.R. 7395), H4190 [5AP]

Electric power: end investment tax credit for offshore wind facilities in U.S. inland navigable waters (see H.R. 7584), H4510 [26AP]

Employment: allow deduction for trade or business expenses of employees (see H.R. 6500), H301 [25JA]

——— allow employers tax credit as incentive to partner with community colleges or other educational institutions to improve workforce development and job training for students (see H.R. 6778), H1130 [18FE]

——— allow unreimbursed employee expenses to be taken into account as miscellaneous itemized deductions (see H.R. 8848), H7880 [15SE]

——— 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. 4023), S2091 [7AP]

——— provide employer credit for increasing wages (see H.R. 8675), H7552 [5AU]

——— provide work opportunity tax credit for hiring veterans receiving certain educational assistance (see H.R. 6684), H1113 [9FE]

——— provide workers with schedule flexibility and choice (see H.R. 8442), H6921 [20JY]

——— temporarily reinstate coronavirus employee retention tax credit for employers subject to closure (see S. 3625), S646 [10FE]

——— temporarily suspend payroll taxes (see H.R. 6924), H1301 [3MR]

ERISA: amend (see H.R. 9515), H9729 [13DE]

Executive Office of the President: establish Taxpayer Watchdog Office (see S. 3836), S1177 [15MR]

Families and domestic relations: allow parents pursuing higher education degree to take tax credit for expenses for household and dependent care services (see H.R. 9076), H8316 [29SE]

——— allow penalty-free withdrawals from retirement plans for domestic abuse victims (see S. 3993), S1980 [5AP]

——— invest in real pro-life policies that support American families (see H.R. 8862), H7881 [15SE]

——— provide support and assistance to unborn children, pregnant women, parents, and families (see S. 4868), S4638 [15SE] (see H.R. 8851), H7881 [15SE]

——— recognize importance of stepped-up basis of certain inherited property in preserving family-owned farms and small businesses (see H. Res. 1015), H4006 [30MR]

——— treat certain assisted reproduction expenses as qualified medical expenses (see H.R. 8190), H5822 [22JN]

Federal aid programs: increase aggregate limitation on grants to low-income taxpayer clinics (see H.R. 9677), H10055 [22DE]

——— make incarcerated taxpayers ineligible for recovery rebates (see H.R. 8353), H6334 [13JY]

——— permit State and local coronavirus fiscal recovery funds to be used to address increased costs of essential items (see S. 3842), S1178 [15MR]

——— permit State and local fiscal recovery funds to be loaned for low-income housing tax credit projects (see H.R. 7078), H3742 [15MR]

——— provide supplemental recovery rebates to eligible individuals (see H.R. 7700), H4796 [10MY] (see H.R. 7929), H5232 [3JN]

——— require fairness and diversity in opportunity zone investment and require minimum investment in controlled-environment agriculture (see H.R. 9338), H8587 [17NO]

Firearms: allow tax credit for retail sales of safe firearm storage devices (see H.R. 9060), H8315 [29SE]

——— ban imposition of any State or local liability insurance, tax, or user fee requirement for firearm or ammunition ownership or commerce (see H.R. 7366), H4126 [1AP]

——— impose additional 1000 percent excise tax on sale of large capacity ammunition feeding devices and semiautomatic assault weapons (see H.R. 8051), H5546 [14JN]

——— impose tax on total revenue of manufacturers and importers of semi-automatic assault weapons (see H.R. 8741), H7720 [23AU]

——— increase certain taxes (see H.R. 8957), H8111 [22SE]

——— make it unlawful to sell firearms without promoting safe storage, disseminate safe storage best practices, create grants for safe storage device distribution, and allow tax credit for such device sales (see H.R. 7545), H4452 [21AP]

——— provide above-the-line deduction for purchase of gun safes, gun safety devices, and gun safety courses (see H.R. 7973), H5332 [7JN]

——— provide refundable tax credit for certain gun safes (see H.R. 8871), H7881 [15SE]

——— remove certain weapons from definition of firearms for purposes of National Firearms Act (see H.R. 6817), H1140 [22FE]

——— remove short-barreled rifles, short-barreled shotguns, and certain other weapons from definition of firearms for purposes of National Firearms Act (see S. 4986), S5225 [28SE] (see H.R. 9033), H8314 [29SE]

Fish and fishing: treat activities related to fisheries in Bering Sea and Aleutian Islands areas as related to exempt purpose (see S. 5228), S7070 [8DE]

Flat tax: establish (see H.R. 9680), H10055 [22DE]

Food: incentivize food donation through tax credits and deductions (see H.R. 7317), H4071 [31MR]

Foreign trade: impose carbon border adjustment on energy intensive imports and incentivize decarbonization of domestic manufacturing (see S. 4355), S2814 [7JN]

Gambling: increase information reporting threshold for slot winnings (see H.R. 6937), H1302 [3MR]

Government: rescind certain balances made available to IRS and permanently increase standard deduction (see H.R. 8983), H8118 [26SE]

Health: allow for establishment of child health savings accounts (see H.R. 6507), H301 [25JA]

——— allow individuals enrolled in Medicare to contribute to health savings accounts (see H.R. 7435), H4431 [7AP]

——— clarify that expenses for blood storage qualify as expenses for medical care (see H.R. 8912), H8009 [20SE]

——— clarify that individuls who have access to certain healthcare services through worksite health clinic are eligible to make pre-tax contributions to health savings account (see H.R. 7487), H4433 [7AP]

——— ensure mental health and substance use disorder benefits are defined pursuant to external benchmarks based on nationally recognized standards (see H.R. 8886), H7964 [19SE]

——— establish health freedom accounts (see H.R. 9160), H8385 [7OC]

——— expand affordability of health insurance for working families by allowing employees to expand employer-provided insurance to families (see H.R. 7230), H3863 [24MR]

——— increase limitations on contributions to health savings accounts (see S. 5302), S9625 [20DE]

——— provide credit for certain indoor air quality assessments and improvements (see H.R. 7671), H4721 [6MY]

——— provide for provider directory improvements to enhance enrollee, participant, and beneficiary access to care (see H.R. 8885), H7964 [19SE]

——— provide tax credit for domestic medical and drug manufacturing and advanced medical manufacturing equipment (see H.R. 7410), H4191 [5AP]

——— raise health savings accounts contributions limit, remove requirement to maintain high deductible coverage relative to such accounts, and include drugs as qualified medical expenses (see H.R. 6474), H294 [21JA]

——— repeal Patient Protection and Affordable Care Act individual and employer health insurance mandates and expand choices in obtaining and financing affordable health insurance coverage (see H.R. 7258), H3895 [28MR]

——— require group health plans and health insurance issuers offering group or individual health insurance coverage to provide coverage for forensic medical exams with no cost sharing (see H.R. 8891), H7965 [19SE]

Health care facilities: establish new community benefit standards for tax-exempt hospital organizations (see H.R. 9080), H8316 [29SE]

Health care professionals: clarify treatment of locum tenens physicians and advanced care practitioners as independent contractors to help alleviate physician shortages, including in underserved areas (see H.R. 7881), H5218 [27MY]

——— provide deduction for certain charity care provided by physicians (see H.R. 7831), H5174 [18MY] (see H.R. 8984), H8119 [26SE]

Health Coverage Tax Credit: permanently extend (see H.R. 7823), H5173 [18MY]

Homeless Veterans Assistance Fund: allow individuals to designate overpayments of income tax as contributions and make additional contributions (see H.R. 9288), H8441 [10NO]

Housing: allow business credit for gain from sale of real property for use as manufactured home community to promote resident-owned cooperatives (see S. 4475), S3159 [23JN] (see H.R. 7220), H3863 [24MR]

——— allow for tax credit for rent paid on personal residence of taxpayer (see S. 4728), S3861 [2AU] (see H.R. 8357), H6334 [13JY]

——— assist homeowners in making safety, security, and accessibility improvements to their homes (see H.R. 7676), H4721 [6MY]

——— establish qualified down payment savings program (see S. 4722), S3861 [2AU]

——— increase low-income housing credit for rehabilitation expenditures for buildings achieving enhanced energy performance (see S. 4422), S3003 [16JN]

——— modify low-income housing tax credit to incentivize affordable and transit-oriented development and development in certain difficult development areas (see H.R. 8401), H6679 [15JY]

——— prohibit deduction of certain expenses for, and impose excise tax on sale of, homes owned by large investors, prohibit Federal mortgage assistance for such investors, and establish neighborhood homes tax credit (see H.R. 9246), H8418 [28OC]

——— qualify homeless youth and veterans who are full-time students for low-income housing tax credit (see S. 5108), S6740 [16NO] (see H.R. 9313), H8541 [16NO]

——— temporarily expand low-income housing tax credit for healthcare-oriented housing (see H.R. 7990), H5409 [8JN]

Hydroelectric power: support upgrades at existing hydroelectric dams to increase clean energy production, improve resiliency and reliability of electric grid, and enhance health of rivers and associated wildlife habitats (see S. 5222), S7070 [8DE]

Income: deny deduction for severance payments made in connection with workplace harrasment (see H.R. 8619), H7538 [29JY]

——— exempt certain late unemployment payments from taxation (see H.R. 7350), H4073 [31MR]

——— impose minimum tax on certain wealthy tax payers that takes into account unrealized gains (see H.R. 8558), H7403 [28JY]

——— increase limitation on capital losses and index limitation to inflation (see H.R. 9524), H9851 [14DE]

——— make permanent certain tax reforms (see H.R. 8214), H5877 [23JN]

——— modify limitation on deduction for State and local taxes (see H.R. 6847), H1146 [25FE]

Information technology: establish program to populate downloadable tax forms with taxpayer return information (see H.R. 7401), H4190 [5AP]

——— exclude certain broadband grants from gross income (see S. 5021), S5541 [29SE] (see H.R. 9449), H8823 [7DE]

——— modify rules applicable to using private activity bonds for broadband (see H.R. 8099), H5644 [16JN]

——— require electronically prepared tax returns to include scannable code when submitted on paper (see H.R. 7428), H4396 [6AP]

Insurance: allow above-the-line deduction for health insurance premiums (see H.R. 6514), H307 [28JA]

——— create credit for qualified health insurance premiums of eligible retired public safety officers (see S. 4267), S2620 [19MY]

——— limit enrollment in coverage for excepted benefits to individuals enrolled in health plan providing minimum essential coverage (see H.R. 7512), H4442 [14AP]

——— provide for certain number of primary care and behavioral health care visits without application of any cost-sharing requirement (see S. 4905), S4912 [21SE]

——— repeal direct payment requirement on exclusion from gross income of distributions from governmental plans for health and long-term care insurance (see S. 4312), S2708 [25MY] (see H.R. 7203), H3862 [24MR]

——— require group health plans and health insurance issuers offering group or individual health insurance coverage to disclose percentage of in-network participation for certain provider types (see H.R. 8881), H7964 [19SE]

——— require health insurance providers to issue notices relative to prescription drug refills to individuals residing in emergency areas during emergency periods (see H.R. 8270), H5929 [1JY]

Internal Revenue Code: reform retirement provisions (see S. 4808), S4514 [8SE]

International economic relations: modify certain laws relative to taxation of international entities (see S. 5349), S9779 [21DE]

Investments: adopt mark-to-market capital gains income tax rules for taxpayers with net worth above specified threshold (see H.R. 7502), H4442 [14AP]

——— allow credit against income tax for equity investments by angel investors (see S. 5262), S7199 [14DE]

——— allow deduction for investment advisory expenses of certain funeral and cemetery trusts during suspension of miscellaneous itemized deductions (see H.R. 8020), H5446 [9JN]

——— expand housing investment with mortgage revenue bonds (see S. 4445), S3075 [22JN] (see H.R. 8184), H5822 [22JN]

——— expand uses for funds under qualified tuition programs (see H.R. 8128), H5645 [16JN]

——— limit fiduciary consideration of non-pecuniary factors in investment decision-making (see H.R. 9198), H8402 [18OC]

——— modify maximum capital gains rate and tax on net investment income (see S. 4393), S2939 [14JN]

——— modify rules relating to beneficiaries of charitable remainder trusts (see S. 4426), S3003 [16JN] (see H.R. 8625), H7538 [29JY]

——— modify rules relative to like kind exchanges (see S. 3669), S753 [16FE]

——— permit election relative to property transferred in connection with services to be made in electronic form (see H.R. 7090), H3743 [15MR]

——— provide for penalty-free withdrawals from retirement accounts for certain emergency expenses (see H.R. 7146), H3827 [17MR]

——— revise definition of broker for purposes of certain reporting requirements relative to digital asset transfers (see S. 4751), S3918 [3AU]

IRS: direct Sec. of the Treasury to provide documents to House of Representatives relative to IRS Small Business/Self Employed Division Decision Memorandum to destroy paper information returns (see H. Res. 1283), H7170 [26JY]

——— establish free, online tax preparation and filing service and programs that allow taxpayers to access third-party provided tax return information (see S. 4508), S3239 [12JY] (see H.R. 8368), H6335 [13JY]

——— establish plan to improve customer service and new modes of communication with public (see H.R. 7440), H4431 [7AP]

——— improve tax filing efforts in rural areas (see H.R. 7844), H5207 [19MY]

——— make notices of intent to operate under Internal Revenue Code section 501(c)(4) publicly available in same manner as applications for exemption from tax (see H.R. 8694), H7557 [9AU]

——— modify mandatory delay in making certain refunds (see H.R. 6460), H288 [20JA]

——— move taxpayer bill of rights to front of Internal Revenue Code and establish minimum competency standards for tax return preparers (see H.R. 7341), H4072 [31MR]

——— prohibit additional funding to be used to audit certain taxpayers (see S. 4817), S4541 [12SE] (see H.R. 9143), H8385 [7OC]

——— prohibit from hiring enforcement personnel until processing of certain individual tax returns (see H.R. 6800), H1131 [18FE]

——— prohibit from requiring taxpayers to provide biometric information (see S. 3599), S575 [8FE] (see H.R. 6733), H1123 [15FE]

——— prohibit from using biometric recognition technology (see S. 3668), S753 [16FE]

——— provide accountability for funding provided under Inflation Reduction Act (see S. 5100), S6740 [16NO] (see H.R. 9341), H8587 [17NO]

——— provide limits on reduction of user fees (see S. 4961), S5052 [27SE]

——— reform (see S. 4046), S2091 [7AP] (see H.R. 7485), H4433 [7AP]

——— reform resources available (see S. 5311), S9625 [20DE]

——— require employees teleworking due to pandemic precautions to return to full-time, in-office work until backlog of 2020 tax returns has been eliminated (see S. 3727), S950 [2MR] (see H.R. 8742), H7720 [23AU]

——— require that offices are staffed with employees to answer phone calls during business hours and quickly confirm receipt of hard mail tax returns (see H.R. 6966), H1329 [7MR]

——— require to pay for costs incurred by certain persons in course of audit (see S. 5014), S5541 [29SE]

——— rescind certain balances and redirect them to U.S. Customs and Border Protection (see H.R. 9023), H8221 [28SE]

——— rescind certain funds appropriated under Inflation Reduction Act (see S. 4798), S4479 [7SE] (see H.R. 9092), H8370 [30SE]

——— rescind funds appropriated under Inflation Reduction Act and report on improving efficiency of procedures and processes of services (see H.R. 8769), H7735 [2SE]

——— suspend collection of income taxes and related interest and penalties from U.S. nationals who are unlawfully or wrongfully detained abroad and reimburse such nationals for any penalties paid during detention (see S. 5320), S9625 [20DE]

——— temporarily prohibit hiring of additional employees until certain level of taxpayer services have improved (see S. 4832), S4575 [13SE]

Labor unions: classify business interference in worker organization campaigns as political speech and establish reporting requirement for employers who intervene in protected labor activities (see S. 4192), S2492 [12MY] (see H.R. 8448), H6922 [20JY]

Land use: provide special rule for designating former industrial tracts contiguous to designated opportunity zones (see H.R. 7183), H3858 [21MR]

Law enforcement officers: modify eligible age for exemption from retirement plan early withdrawal penalty for Federal public safety officers (see S. 4314), S2751 [26MY] (see H.R. 8319), H5940 [7JY]

——— provide a tax credit for qualified special law enforcement officers employed to patrol schools (see H.R. 7954), H5332 [7JN]

Local government: ensure that bonds used to finance professional sports stadiums are not treated as tax-exempt bonds (see H.R. 6806), H1139 [22FE]

Marijuana: allow deductions and credits relative to expenditures in connection with marijuana sales conducted in compliance with State law (see H.R. 9702), H10547 [30DE]

Marine mammals: allow tax credit for purchase of certain adaptive gear required to prevent entanglement of right whales (see H.R. 7849), H5207 [19MY]

Medicare: establish Medicare for America program to provide comprehensive health insurance coverage for all U.S. citizens (see H.R. 9655), H9983 [21DE]

——— extend certain telehealth services and requirements (see H.R. 8489), H7168 [26JY]

——— modify net investment income tax and transfer revenues to Federal Hospital Insurance Trust Fund (see H.R. 8323), H5945 [11JY]

Mental health: strengthen parity in mental health and substance use disorder benefits (see S. 4616), S3694 [26JY] (see H.R. 8512), H7169 [26JY]

Money: exclude from gross income gain from disposition of virtual currency in personal transaction and issue regulations for reporting such transactions (see H.R. 6582), H946 [3FE]

Motor vehicles: equalize charitable mileage rate with business travel rate relative to deductibility of costs of operating motor vehicle (see S. 4691), S3804 [1AU] (see H.R. 7432), H4396 [6AP]

——— establish deduction for certain retreaded tires (see H.R. 8165), H5733 [21JN]

——— increase charitable mileage rate (see H.R. 8265), H5929 [1JY]

——— increase standard charitable mileage rate for delivery of meals to elderly, disabled, frail, and at risk individuals (see S. 4291), S2664 [24MY] (see H.R. 7872), H5214 [24MY]

——— prevent double dipping between tax credits and grants or loans for clean vehicle manufacturers (see S. 4939), S4969 [22SE]

——— provide advanceable refundable credit for individuals who own or lease certain motor vehicles (see H.R. 7295), H4005 [30MR]

——— provide credit for new off-road plug-in electric vehicles (see H.R. 9481), H8873 [8DE]

——— provide gasoline tax holiday (see S. 3609), S612 [9FE] (see H.R. 6787), H1130 [18FE] (see H.R. 7751), H4919 [12MY]

——— stipulate that parking benefits are not qualified parking fringe benefits unless employer offers employees option to receive equivalent cash benefit or alternative tax-exempt benefit in lieu (see H.R. 8555), H7403 [28JY]

——— temporarily suspend application of requirement that final assembly of vehicles occur within North America for purposes of clean vehicle credit (see S. 5020), S5541 [29SE] (see H.R. 9289), H8441 [10NO]

National Firearms Act: repeal (see H.R. 8399), H6679 [15JY]

Native Americans: exclude from gross income payments under Indian Health Service Loan Repayment Program and certain amounts received under Indian Health Professions Scholarship Program (see H.R. 7539), H4448 [18AP]

——— treat Indian Tribal governments in same manner as State governments for certain Federal tax purposes (see S. 5048), S5542 [29SE]

Natural gas: provide credit for sale of renwable natural gas for use in certain motor vehicles (see S. 4568), S3542 [20JY] (see H.R. 9396), H8708 [1DE]

Nurses: exclude certain Nurse Corps payments from gross income (see S. 3505), S220 [13JA]

Olympic Games: eliminate tax exemption of International Olympic Committee and similar organizations (see S. 3577), S523 [3FE] (see H.R. 6433), H252 [19JA]

Organisation for Economic Co-operation and Development: direct Sec. of the Treasury to provide documents to House of Representatives relative to impact of Pillar One agreement on U.S. tax revenue and economy (see H. Res. 1269), H7170 [26JY]

Patient Protection and Affordable Care Act: repeal (see H.R. 6515), H307 [28JA]

——— streamline employer reporting process and strengthen eligibility verification process for premium assistance tax credit and cost-sharing subsidies (see S. 3673), S785 [17FE] (see H.R. 7774), H4970 [13MY]

Pensions: allow for special rollovers to Roth individual retirement accounts from long-term qualified tuition programs (see S. 4400), S2940 [14JN]

——— enhance credit for small employer pension plan startup costs (see S. 4153), S2358 [5MY]

——— expand use of retirement plan funds to obtain long-term care insurance (see H.R. 7107), H3775 [16MR]

——— extend exemption from early withdrawal penalty for public safety officers retirement plans to State and local government corrections employees (see S. 4024), S2091 [7AP] (see H.R. 8986), H8119 [26SE]

——— improve certain retirement plans (see S. 4353), S2814 [7JN]

——— protect pensions in bankruptcy proceedings (see S. 5097), S6695 [15NO]

——— protect retirement security (see H.R. 7310), H4071 [31MR]

——— provide for periodic automatic reenrollment under qualified automatic contribution arrangements (see S. 3712), S836 [28FE] (see H.R. 6782), H1130 [18FE]

——— provide for starter 401(k)s for employers with no retirement plan (see S. 3955), S1867 [30MR] (see H.R. 8125), H5645 [16JN]

——— provide incentives for use of automatic portability arrangements under defined contribution plans (see S. 4406), S2968 [15JN] (see H.R. 9252), H8418 [28OC]

——— reform application of family attribution rules for purposes of retirement plans (see S. 5125), S6779 [17NO]

——— require named fiduciaries collect contributions to pooled employer plans (see H.R. 6912), H1301 [3MR]

——— temporarily suspend required minimum distribution rules for certain retirement plans (see H.R. 8331), H5974 [12JY]

——— treat certain price protection payments as eligible rollover distributions (see H.R. 9286), H8441 [10NO]

——— treat contributions to qualified tuition programs as qualified retirement savings contributions for purposes of saver’s credit (see S. 4103), S2219 [28AP]

Petroleum: impose excise tax on fuel based on carbon content of such fuel (see H.R. 8572), H7404 [28JY]

——— impose windfall profits excise tax on crude oil and rebate tax collected back to individual taxpayers (see S. 3802), S1118 [10MR] (see H.R. 7061), H3712 [11MR] (see H.R. 7099), H3775 [16MR]

——— provide energy rebates to individual taxpayers relative to gas prices (see H.R. 7143), H3827 [17MR]

——— provide for suspension of highway fuel tax and impose temporary fee on excess oil profits (see H.R. 7926), H5227 [31MY]

——— provide gas price rebate to individuals (see H.R. 7271), H3970 [29MR]

——— repeal diesel fuel tax (see H.R. 8414), H6706 [18JY]

Pharmaceuticals: provide extended expensing of pharmaceutical manufacturing property and production tax credit for pharmaceuticals and active pharmaceutical ingredients (see H.R. 7166), H3853 [18MR]

Political campaigns: require that online contributions to political organizations require credit verification value (see S. 4938), S4969 [22SE]

——— terminate taxpayer financing of Presidential election campaigns and party conventions (see S. 3691), S785 [17FE]

Political ethics: improve anti-corruption and public integrity laws by strengthening lobbying laws, disclosing conflicts of interest, improving judicial integrity, and requiring more financial disclosure by elected officials (see S. 5315), S9625 [20DE] (see H.R. 9623), H9909 [20DE]

——— require disclosure of foreign contributions to political campaigns and committees and charitable organizations and prohibit certain individuals from acting as agents of foreign principals (see H.R. 8106), H5644 [16JN]

Power resources: establish credit for domestic production of rare earth magnets (see S. 4680), S3782 [28JY]

——— establish excise tax on profits of oil companies and distribute them as dividend to taxpayers (see H.R. 7103), H3775 [16MR]

——— establish tax credit for abatement and sequestration of carbon dioxide equivalent through agricultural methods (see H.R. 9121), H8371 [30SE]

——— prohibit importation of petroleum products from Russia, establish ethanol tax credit and extend biodiesel and renewable diesel incentives, and amend ethanol waiver for Reid vapor pressure limitations (see S. 3787), S1059 [8MR] (see H.R. 7155), H3852 [18MR]

——— provide that energy credit shall not apply to certain types of energy production on agricultural land (see H.R. 6857), H1175 [28FE]

——— repeal fossil fuel subsidies for oil companies and establish gas price rebates to individuals (see H.R. 7871), H5214 [24MY]

——— tax excess profits of large oil and gas companies, impose tax on repurchase of stock by large oil and gas companies, and end use of LIFO method of accounting by large oil and gas trades or businesses (see S. 4768), S4044 [4AU]

Presidents of the U.S.: provide for examination and disclosure of Presidential income tax returns (see H.R. 9640), H9982 [21DE]

——— provide for examination and disclosure of Presidential income tax returns (H.R. 9640), consideration (see H. Res. 1529), H9982 [21DE]

Public lands: permit States to impose sales taxes on qualifying purchases at any gift shop on Federal property (see H.R. 7190), H3858 [21MR]

Public utilities: impose alternative minimum tax on certain State regulated electric utilities that have not fully adopted climate-resilient infrastructure (see H.R. 9155), H8385 [7OC]

——— modify private business use requirements for bonds issued for lead service line replacement projects (see S. 4921), S4969 [22SE] (see H.R. 6985), H1373 [8MR]

Railroads: provide tax credit to encourage replacement or modernization of inefficient, outdated freight railcars (see H.R. 7902), H5219 [27MY]

Real estate: impose excise tax on acquisition of single-family homes by certain large investors (see H.R. 8582), H7404 [28JY]

——— impose excise tax on individuals and entities owning more than 100 single-family residences (see S. 5151), S6905 [30NO]

——— impose tax on foreign-owned under-utilized residential real property (see H.R. 9438), H8800 [6DE] (see H.R. 9585), H9902 [15DE]

——— increase exclusion from gain of sale of principal residence (see H.R. 9015), H8221 [28SE]

——— increase mortgage insurance premium deduction income cap (see S. 3590), S546 [7FE]

Renewable energy: increase limitation on credit for biomass stoves and boilers (see S. 5192), S6999 [6DE]

——— provide increased tax credit for combined photovoltaic and thermal technology (see H.R. 8317), H5940 [7JY]

——— provide manufacturing investment tax credit and production tax credit for manufacturing facilities that produce offshore wind turbine components (see H.R. 7388), H4152 [4AP]

Research: add new medical research component to credit for increasing research activities (see H.R. 7505), H4442 [14AP]

——— increase research tax credit and provide better access to the credit for business startups (see H.R. 8253), H5923 [28JN]

——— make portion of research credit refundable for certain small businesses engaging in specified medical research (see H.R. 7504), H4442 [14AP]

——— provide exception from passive loss rules for investments in specified medical research small business pass-thru entities (see H.R. 7515), H4442 [14AP]

——— provide for credit for expenses for translational research regarding neurodegenerative diseases and psychiatric conditions (see H.R. 7279), H3970 [29MR]

Restaurants: provide partially refundable credit against payroll taxes for certain restaurants affected by coronavirus pandemic (see S. 5219), S7070 [8DE] (see H.R. 9574), H9901 [15DE]

Russia/Belarus: deny foreign tax credits or deductions relative to taxes paid or accrued and provide for denial of other tax benefits in connection with Ukraine invasion (see S. 4218), S2493 [12MY] (see H.R. 7901), H5219 [27MY]

SBA: direct SBA Administrator to transmit documents to House of Representatives relative to SBA role in determining taxes for small business concerns (see H. Res. 1281), H7170 [26JY]

Schools: increase and provide inflation adjustment for limitation on distributions from qualified tuition programs that may be used for elementary and secondary tuition (see S. 4265), S2620 [19MY]

——— provide for exclusion from gross income for compensation of certain school resource officers (see H.R. 7909), H5220 [27MY]

——— provide for school infrastructure finance and innovation tax credit bonds (see H.R. 9668), H9983 [21DE]

Ships and vessels: extend exemption from excise tax on alternative motorboat fuels sold as supplies for vessels or aircraft to include certain vessels serving only one coast (see H.R. 9130), H8378 [4OC]

Small business: establish State and local general sales tax credit for small businesses (see H.R. 6428), H252 [19JA]

——— increase threshold for de minimis exception for information reporting by third party settlement organizations (see S. 3840), S1178 [15MR] (see H.R. 7079), H3742 [15MR]

——— ower corporate tax rate for small businesses and close carried interest loophole (see H.R. 6763), H1129 [18FE]

——— provide exclusion from gross income for interest on certain small business loans (see H.R. 9214), H8408 [21OC]

——— provide taxpayer bill of rights for small businesses (see H.R. 7033), H1422 [9MR]

Social Security: enhance benefits and ensure long-term solvency (see S. 4365), S2893 [9JN] (see H.R. 8005), H5445 [9JN]

——— 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. 4583), S3611 [21JY] (see H.R. 8467), H7066 [21JY]

——— repeal inclusion of benefits in gross income (see H.R. 6590), H946 [3FE] (see H.R. 8717), H7712 [16AU]

Space policy: impose excise taxes on passenger space travel (see H.R. 7547), H4452 [21AP]

States: prohibit from imposing tax on retail sale of menstrual products (see H.R. 8107), H5644 [16JN]

Students: allow to take saver’s credit (see H.R. 8837), H7880 [15SE]

Taiwan: recognize value of tax agreement (see S. Res. 715), S3612 [21JY]

Tax Cuts and Jobs Act: make permanent certain provisions affecting individuals, families, and small businesses (see H.R. 6658), H1111 [9FE] (see H.R. 8913), H8009 [20SE]

Tax-exempt organizations: provide for public reporting of certain contributions received by charitable organizations from foreign governments and foreign political parties (see H.R. 7124), H3826 [17MR]

Teachers: increase educator expense deduction and allow early childhood educators to take deduction (see H.R. 7071), H3712 [11MR]

——— provide refundable credit for certain teachers as supplement to State effort to provide teachers with livable wage (see H.R. 7660), H4713 [3MY]

——— provide refundable tax credit for certain teachers as supplement to State effort to provide teachers with livable wage (see S. 4125), S2275 [3MY]

Technology: establish semiconductor manufacturing investment credit (see H.R. 7104), H3775 [16MR]

Territories: modify source rules for personal property sales (see H.R. 9250), H8418 [28OC]

Texas: conform Federal tax law with Texas Constitution to allow for continued benefit to fullest extent possible from financial leverage of Permanent University Fund to State of Texas (see H.R. 9332), H8587 [17NO]

Tobacco products: deny deduction for advertising and promotional expenses for tobacco products and electronic nicotine delivery systems (see S. 5213), S7070 [8DE]

Transportation: allow for one-time distributions from certain transportation fringe benefit accounts (see S. 4207), S2493 [12MY] (see H.R. 7754), H4919 [12MY]

——— decrease distance required for National Guard and Reserve members to qualify for reimbursement of certain training-related travel costs (see H.R. 9020), H8221 [28SE]

Travel and tourism: create temporary refundable credit for travel expenditures (see H.R. 9231), H8413 [25OC]

Trucking industry: establish refundable tax credit for commercial truck drivers (see H.R. 7348), H4072 [31MR]

——— repeal certain taxes imposed on heavy trucks and trailers sold at retail (see H.R. 8413), H6706 [18JY]

——— repeal excise tax on heavy trucks and trailers (see H.R. 8116), H5644 [16JN]

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 (H.R. 2773), consideration (see H. Res. 1170), H5485 [13JN]

Water: impose excise tax on water use during droughts (see H.R. 9194), H8402 [18OC]

Weapons: repeal certain excise taxes on firearms, ammunition, bows, and arrows and redirect certain lease revenue generated from offshore and onshore energy development to environmental education programs (see H.R. 8167), H5821 [22JN]

Wildfires: exclude from gross income settlement funds received relative to certain wildfire damages and establish deduction for attorney fees awarded for such damages (see S. 4666), S3782 [28JY] (see H.R. 7305), H4006 [30MR]

Cloture motions

Drugs: establish requirements relative to cost-sharing for certain insulin products (H.R. 6833), S5148 [28SE]

——— establish requirements relative to cost-sharing for certain insulin products (H.R. 6833), motion to proceed, S4955 [22SE], S5045 [27SE]

Cost Estimates

Inflation Reduction Act (H.R. 5376): CBO, H7662 [12AU]

Recovering America’s Wildlife Act (H.R. 2773): CBO, H5515 [14JN]

Essays

State of the Union: Samuel Leggett, S1150 [14MR]

Letters

Affordable Insulin Now Act: Bob Carlstrom, AMAC Action (organization), H4039 [31MR]

——— James P. Gelfand, ERISA Industry Committee (organization), H4040 [31MR]

——— Kevin Kuhlman, National Federation of Independent Business, H4039 [31MR]

——— Partnership for Employer-Sponsored Coverage (organization), H4039 [31MR]

——— Tom Schatz, Council for Citizens Against Government Waste, H4039 [31MR]

Allow one-time election for qualified charitable distribution from individual retirement accounts to split-interest entity and inflation adjust limits for qualified charitable distributions: several organizations, H3944 [29MR]

Child tax credit expansion: several organizations, S9751 [21DE]

Extend child tax credit: several economists, S1965 [5AP]

Inflation Reduction Act: several business organizations, H7679 [12AU]

——— several economists, H7697 [12AU]

——— several natural gas and oil industry representatives, H7669 [12AU]

Inflation Reduction Act drug price control policies: House of Representatives GOP Doctors Caucus, H7682 [12AU]

Marijuana Opportunity Reinvestment and Expungement (MORE) Act: several organizations, H4105 [1AP]

Repeal fossil fuel subsidies for oil companies and invest in new green energy sources: Andru Volinsky, E387 [14AP]

Lists

Committee on Taxation (Joint) staff working on H.R. 5376, Inflation Reduction Act, S4954 [22SE]

Congressional Budget Office staff working on H.R. 5376, Inflation Reduction Act, S4954 [22SE]

Economists supporting extension of child tax credit, S1965 [5AP]

Organizations opposing H.R. 5376, Inflation Reduction Act, H7678 [12AU]

Votes recorded by proxy on Bucshon motion to recommit H.R. 6833, Affordable Insulin Now Act, H4054 [31MR]

Votes recorded by proxy on Butterfield amendment to H.R. 2773, Recovering America’s Wildlife Act, H5528 [14JN]

Votes recorded by proxy on Dingell amendment to H.R. 2773, Recovering America’s Wildlife Act, H5526, H5527 [14JN]

Votes recorded by proxy on Fulcher motion to recommit H.R. 2773, Recovering America’s Wildlife Act, H5529 [14JN]

Votes recorded by proxy on H. Res. 1017, consideration of H.R. 3617, Marijuana Opportunity Reinvestment and Expungement (MORE) Act, H4033 [31MR]

Votes recorded by proxy on H. Res. 1017, consideration of H.R. 6833, Affordable Insulin Now Act, H4033 [31MR]

Votes recorded by proxy on H. Res. 1153, adopt H. Res. 1151, provide for Committee on Appropriations (House) budget allocations, H5361 [8JN]

Votes recorded by proxy on H. Res. 1170, consideration of H.R. 2773, Recovering America’s Wildlife Act, H5506 [14JN]

Votes recorded by proxy on H. Res. 1289, consideration of Senate amendment to H.R. 4346, increase semiconductor manufacturing incentives and science, technology, research, and innovation investments, H7273 [28JY]

Votes recorded by proxy on H. Res. 1316, consideration of Senate amendment to H.R. 5376, Inflation Reduction Act, H7577 [12AU]

Votes recorded by proxy on H. Res. 1529, consideration of H.R. 9640, Presidential Tax Filings and Audit Transparency Act, H9972 [21DE]

Votes recorded by proxy on H.R. 1916, Ensuring Lasting Smiles Act, H4146 [4AP]

Votes recorded by proxy on H.R. 2773, Recovering America’s Wildlife Act, H5530 [14JN]

Votes recorded by proxy on H.R. 3617, Marijuana Opportunity Reinvestment and Expungement (MORE) Act, H4115 [1AP]

Votes recorded by proxy on H.R. 6833, Affordable Insulin Now Act, H4055 [31MR]

Votes recorded by proxy on H.R. 9640, Presidential Tax Filings and Audit Transparency Act, H10030 [22DE]

Votes recorded by proxy on Kildee amendment to H.R. 2773, Recovering America’s Wildlife Act, H5528 [14JN]

Votes recorded by proxy on previous question to H. Res. 1017, consideration of H.R. 3617, Marijuana Opportunity Reinvestment and Expungement (MORE) Act, H4032 [31MR]

Votes recorded by proxy on previous question to H. Res. 1017, consideration of H.R. 6833, Affordable Insulin Now Act, H4032 [31MR]

Votes recorded by proxy on previous question to H. Res. 1153, adopt H. Res. 1151, provide for Committee on Appropriations (House) budget allocations, H5361 [8JN]

Votes recorded by proxy on previous question to H. Res. 1170, consideration of H.R. 2773, Recovering America’s Wildlife Act, H5505 [14JN]

Votes recorded by proxy on previous question to H. Res. 1289, consideration of Senate amendment to H.R. 4346, increase semiconductor manufacturing incentives and science, technology, research, and innovation investments, H7272 [28JY]

Votes recorded by proxy on previous question to H. Res. 1316, consideration of Senate amendment to H.R. 5376, Inflation Reduction Act, H7575 [12AU]

Votes recorded by proxy on Senate amendment to H.R. 4346, increase semiconductor manufacturing incentives and science, technology, research, and innovation investments, H7387 [28JY]

Votes recorded by proxy on Senate amendment to H.R. 5376, Inflation Reduction Act, H7704 [12AU]

Memorandums

Distributional Information on Dept. of the Treasury ‘‘Introduce Comprehensive Financial Account Reporting To Improve Tax Compliance’’ Proposal: Thomas A. Barthold, Committee on Taxation (Joint), H7572 [12AU]

Estimate of Share Distribution of Inflation Reduction Act Additional Tax Under Corporate Minimum Financial Statement Income Tax: Thomas A. Barthold, Committee on Taxation (Joint), H7668 [12AU]

Inflation Reduction Act Corporate Minimum Financial Statement Income Tax Impact on Federal Fiscal Year Budget Receipts: Thomas A. Barthold, Committee on Taxation (Joint), H7668 [12AU]

Motions

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. 3617), H4112 [1AP]

——— establish requirements relative to cost-sharing for certain insulin products (H.R. 6833), S4955 [22SE], S5037 [27SE], S5148 [28SE], H4046 [31MR], H8346 [30SE]

Economy: use of budget reconciliation to fight inflation, reduce prescription drug and health care costs, address climate change, increase tax fairness, and reduce deficit (H.R. 5376), S4070, S4170, S4171, S4179, S4180, S4182, S4183, S4184, S4186, S4191, S4193, S4194, S4195, S4196, S4199 [6AU], H7646 [12AU]

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 (H.R. 2773), H5529 [14JN]

Notices

Estimated budget effects of H.R. 1916, Ensuring Lasting Smiles Act, H4151 [4AP]

Press releases

Nonpartisan Tax Scorekeeper—Average Working Family Is More Likely To Be Worse Off Than Better Off Under Democrat’s Tax Plan: Committee on Ways and Means (House) Republican Staff, H7663 [12AU]

Remarks in House

Abortion: prohibit taxpayer funded abortions, H4387, H4390 [6AP]

——— prohibit taxpayer funded abortions (H.R. 18), H282 [20JA]

American Rescue Plan Act: anniversary, H3719 [15MR], H3754 [16MR], H3815 [17MR]

——— impact of child tax credit, H1299 [3MR], H3719 [15MR]

Appropriations: prohibit additional funding for IRS enforcement activities, H7866–H7868 [15SE]

——— prohibit additional funding for IRS enforcement activities, operations support, Office of Tax Policy, and U.S. Tax Court, H7568–H7573 [12AU]

Armed Forces: make employers of spouses of military personnel eligible for work opportunity credit (H.R. 2974), H5470 [13JN]

——— provide spouses of servicemembers option to elect their home residence or domicile for filing State income taxes, H7766, H7768 [13SE], H9967 [21DE]

Aviation: provide credit for sustainable aviation fuel, H7674 [12AU]

Beer Institute: anniversary, E1120 [10NO]

Biden, President: evaluation of administration, H346, H899–H905 [2FE], H1181 [1MR], H1307 [7MR], H3845 [18MR], H3868 [28MR]

——— evaluation of administration relative to economy, H27 [11JA], H1021 [8FE], H1292–H1294 [3MR], H4965–H4968 [13MY]

——— evaluation of administration relative to energy policy, H75 [12JA], H242 [19JA], H311 [1FE], H1066 [8FE], H5739 [22JN], H8728 [2DE]

Budget: allocation of funds, H3976 [30MR], H4078 [1AP], H4132 [4AP], H4156 [5AP]

Business and industry: expand availability of employee stock ownership plans in S corporations, H3941 [29MR]

——— modify depreciation of nonresidential real property and residential rental property (H.R. 7229), H8491 [14NO]

——— preserve research and development tax incentives, E103 [3FE]

——— repeal certain third party network transaction reporting requirements (H.R. 6913), H8806 [7DE]

——— update family attribution rule relative to family owned corporations, H3942 [29MR]

Canada: proposal to tax residential real estate owned by non-Canadians, H923 [3FE]

Children and youth: address child poverty, H5603, H5604 [15JN]

——— extend child tax credit, H1091 [9FE]

Committee on Appropriations (House): provide for budget allocations (H. Res. 1151), H5361 [8JN]

——— provide for budget allocations (H. Res. 1151), adopt (H. Res. 1153), H5348–H5361 [8JN]

Committee on Energy and Commerce (House): tribute to staff working on H.R. 5376, Inflation Reduction Act, H7690 [12AU]

Computers: increase semiconductor manufacturing incentives to enable advanced research and development, secure supply chain, and ensure national security and economic competitiveness, H340, H348, H814 [2FE], H6942, H6943, H6944 [21JY], H7237 [27JY], H7259, H7263, H7264, H7265–H7387, H7400, H7402 [28JY], H7411 [29JY], E805 [29JY]

Congress: accomplishments of 117th Congress, H16 [11JA]

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), H18 [11JA], H224, H249 [19JA], H3821 [17MR], E1302 [15DE]

Democratic Party: national agenda, H247–H249 [19JA], H966–H971 [4FE], H1071 [8FE], H1342 [8MR], H3817–H3822 [17MR], H6675–H6677 [15JY], H7409, H7410 [29JY], H8060 [21SE], H8305 [29SE]

Dept. of HHS: permit employers to treat benefits for telehealth services offered under group health plan or group health insurance coverage as excepted benefits (H.R. 7353), H7993 [20SE]

Dept. of the Interior: submit report on contracts, subcontracts, and grant money allocated to or received by minority-owned business and minority-serving educational institutions, H5521 [14JN]

Disabled: allow employers to contribute to ABLE accounts in lieu of retirement plan contributions (H.R. 4672), H3949 [29MR]

Diseases and disorders: use of budget reconciliation to provide emergency assistance and health care response for individuals, families, and businesses affected by coronavirus pandemic (H.R. 1319), E1302 [15DE]

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. 3617), H3973 [30MR], H4078–H4116, H4119 [1AP], H4147 [4AP], H4160 [5AP]

——— decriminalize, expunge prior convictions, tax products to create programs for those hurt by War on Drugs, and provide assistance and collect data on small businesses relative to marijuana (H.R. 3617), consideration (H. Res. 1017), H4023–H4033 [31MR]

——— establish requirements relative to cost-sharing for certain insulin products (H.R. 6833), H3982, H4003 [30MR], H4022, H4033–H4046, H4053–H4057 [31MR], H4077 [1AP], H4130, H4147, H4148 [4AP], H4199, H4200, H4203 [6AP], H7076 [26JY], E362 [6AP]

——— establish requirements relative to cost-sharing for certain insulin products (H.R. 6833), consideration (H. Res. 1017), H4023–H4033 [31MR]

——— establish requirements relative to cost-sharing for certain insulin products (H.R. 6833), consideration of Senate amendment (H. Res. 1404), H8323–H8330 [30SE]

——— establish requirements relative to cost-sharing for certain insulin products (H.R. 6833), correction in enrollment (S. Con. Res. 45), H8354 [30SE]

——— establish requirements relative to cost-sharing for certain insulin products (H.R. 6833), Senate amendment, H8104 [22SE], H8226 [29SE], H8330–H8350 [30SE]

Earned income tax credit: marriage penalty, H251 [19JA]

Ecology and environment: extend and modify credit for carbon oxide sequestration, H7668 [12AU]

——— impact of effective regulatory and tax policies on reducing greenhouse gas emissions, H5202 [19MY], H9893 [15DE]

Economy: eliminate certain tax subsidies for high-income taxpayers, H4059 [31MR]

——— provide equivalent of 6-month Federal income tax holiday for certain individuals (H.R. 7538), H4519 [27AP]

——— use of budget reconciliation to fight inflation, reduce prescription drug and health care costs, address climate change, increase tax fairness, and reduce deficit, H6943 [21JY]

——— use of budget reconciliation to fight inflation, reduce prescription drug and health care costs, address climate change, increase tax fairness, and reduce deficit (H.R. 5376), H7259 [28JY], E1230 [7DE], E1302 [15DE]

——— use of budget reconciliation to fight inflation, reduce prescription drug and health care costs, address climate change, increase tax fairness, and reduce deficit (H.R. 5376), consideration of Senate amendment (H. Res. 1316), H7561–H7577 [12AU]

——— use of budget reconciliation to fight inflation, reduce prescription drug and health care costs, address climate change, increase tax fairness, and reduce deficit (H.R. 5376), Senate amendment, H7577–H7704 [12AU], E838 [12AU], E856 [16AU], E868 [23AU], E879 [26AU]

——— use of budget reconciliation to make visionary and transformative investments in health, well-being, and financial security of America’s workers and families, H1298 [3MR]

——— use of budget reconciliation to make visionary and transformative investments in health, well-being, and financial security of America’s workers and families (H.R. 5376), H20 [11JA], H176, H177, H181, H191 [13JA], H249, H251 [19JA], H4570 [27AP]

Education: allow credit for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students (H.R. 8137), H8179 [28SE]

Employment: permit employers to make matching contributions to workers under certain retirement plans as if worker student loan payments were salary reduction contributions to retirement plan, H3941, H3948 [29MR]

Families and domestic relations: impact of tax provisions on nuclear middle class families, H965 [4FE]

——— recognize importance of stepped-up basis of certain inherited property in preserving family-owned farms and small businesses (H. Res. 1015), H3976 [30MR], H5481 [13JN]

Firearms: allow for tax credit for retailers to incentivize sale of safe firearm storage devices, E394 [21AP]

——— make it unlawful to sell firearms without promoting safe storage, disseminate safe storage best practices, create grants for safe storage device distribution, and allow tax credit for such device sales (H.R. 7545), E393 [21AP]

First Focus Campaign for Children Inc.: tribute to Children’s Week, H5603, H5604 [15JN]

Foreign trade: impact of value-added tax on U.S. manufacturing and global competition, H4061 [31MR]

Housing: allow for tax credit for rent paid on personal residence of taxpayer (H.R. 8357), E727 [13JY]

Inflation Reduction Act: impact, H7745, H7746 [13SE], H7790, H7795 [14SE], H7846, H7847, H7848, H7863–H7868 [15SE], H7947, H7948, H7950, H7959, H7960 [19SE], H7974, H7981 [20SE], H8123 [28SE], H8228, H8298 [29SE], H8497 [15NO]

Insurance: clarify health insurance benefits for outpatient and inpatient items and services are intended for craniofacial, oral, and maxillofacial congenital anomaly or birth defect, H4142, H4143 [4AP]

——— provide health insurance benefits for outpatient and inpatient items and services relative to congenital anomaly or birth defect (H.R. 1916), H4140–H4144, H4146 [4AP]

——— repeal direct payment requirement on exclusion from gross income of distributions from governmental plans for health and long-term care insurance (H.R. 7203), H5179 [19MY]

Investments: allow one-time election for qualified charitable distribution from individual retirement accounts to split-interest entity and inflation adjust limits for qualified charitable distributions, H3949 [29MR]

——— encourage retirement savings, H3939, H3940 [29MR]

——— provide matching payments for retirement savings contributions by certain individuals, H3941 [29MR]

IRS: delay in processing tax returns and refunds, H1345 [8MR], H3977 [30MR]

——— funding, H3977 [30MR], H6715 [19JY], H8308 [29SE]

——— make notices of intent to operate under Internal Revenue Code section 501(c)(4) publicly available in same manner as applications for exemption from tax (H.R. 8694), E832 [9AU]

——— prohibit additional funding to be used to audit certain taxpayers, H7660 [12AU]

Medicare: extend certain telehealth services and requirements (H.R. 8489), H7193, H7195 [27JY]

Motor vehicles: extend certain tax credits relative to electric cars, H3813 [17MR]

——— provide gasoline tax holiday, H5836 [23JN]

Nuclear energy: establish tax credit for production of electricity using nuclear power, H7665 [12AU]

Pensions: improve rules relative to retirement plans, H3941 [29MR]

——— increase amount of accrued benefit which pension plans may distribute after employee separation, H3947 [29MR]

——— provide relief for multiemployer and single employer pension plans (H.R. 409), H3939 [29MR]

——— reform multiemployer pension plans, H5489 [14JN], H6512 [14JY]

——— temporarily suspend required minimum distribution rules for certain retirement plans (H.R. 8331), H8358 [30SE]

Petroleum: gasoline price levels, H1345 [8MR], H3763–H3768 [16MR], H3813 [17MR], H3838 [18MR], H4012, H4019, H4021 [31MR], H4801 [11MY], H5239, H5324 [7JN], H5342 [8JN], H5494 [14JN], H5638 [16JN], H5827 [23JN], H5948 [12JY], H6684 [18JY], H7247–H7250 [27JY], H7390, H7391, H7394, H7402 [28JY]

——— impose windfall profits excise tax on crude oil and rebate tax collected back to individual taxpayers (H.R. 7061), E386 [14AP]

Pike County, OH: increase amount of payments in lieu of taxes, H230 [19JA]

Poverty: support livable wage and expanded welfare benefits, provide quality healthcare and education, and institute political and economic reforms to address systemic poverty (H. Res. 438), H9858 [15DE]

Power resources: prohibit importation of petroleum products from Russia, establish ethanol tax credit and extend biodiesel and renewable diesel incentives, and amend ethanol waiver for Reid vapor pressure limitations (H.R. 7155), H8126 [28SE]

——— provide incentives for renewable energy and energy efficiency, H7664, H7702 [12AU]

——— provide investment and production tax credits for emerging energy technologies (H.R. 4720), H7401 [28JY]

——— provide investment tax credits for energy storage technologies, H7664 [12AU]

——— repeal fossil fuel subsidies for oil companies (H.R. 2184), H4017 [31MR]

Presidents of the U.S.: provide for examination and disclosure of Presidential income tax returns (H.R. 9640), H9990–H10002 [22DE]

——— provide for examination and disclosure of Presidential income tax returns (H.R. 9640), consideration (H. Res. 1529), H9968, H9969 [21DE]

Public lands: permit States to impose sales taxes on qualifying purchases at any gift shop on Federal property (H.R. 7190), E285 [21MR]

Renewable energy: provide manufacturing investment tax credit and production tax credit for manufacturing facilities that produce offshore wind turbine components, H7665 [12AU]

Republican Party: national agenda, H5720–H5726 [21JN], H8122 [28SE], H8443 [14NO], H8813, H8814 [7DE]

Schools: provide for exclusion from gross income for compensation of certain school resource officers (H.R. 7909), H5888 [24JN]

Ships and vessels: extend exemption from excise tax on alternative motorboat fuels sold as supplies for vessels or aircraft to include certain vessels serving only one coast (H.R. 9130), E1024 [4OC]

Social Security: protect system and improve benefits (H.R. 5723), H1217 [2MR], H1315 [7MR], H3716 [15MR], H3750 [16MR], H3900 [29MR], H4016, H4017 [31MR], H4516 [27AP], H4872–H4875 [12MY], H5607 [15JN], H5828 [23JN], H6683 [18JY], H6903–H6908 [20JY], H7078 [26JY]

Solar energy: increase energy credit for solar facilities placed in service with low-income communities, H7664, H7701 [12AU]

Space policy: impose excise taxes on passenger space travel (H.R. 7547), E396 [21AP]

Tax Cuts and Jobs Act: make permanent certain changes made to child tax credit, H11 [11JA], H9858 [15DE]

——— make permanent certain provisions affecting individuals, families, and small businesses, H5722, H5723 [21JN], H6675 [15JY]

Technology: establish semiconductor manufacturing investment credit (H.R. 7104), H4389 [6AP]

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 (H.R. 2773), H5430 [9JN], H5507–H5525, H5528, H5533 [14JN], E635, E637 [16JN]

——— make supplemental funding available for management of fish and wildlife species of greatest conservation need as determined by State fish and wildlife agencies (H.R. 2773), consideration (H. Res. 1170), H5499–H5506 [14JN]

Ukraine: allegations of investments in FTX Trading Ltd., cryptocurrency exchange, H8528 [16NO]

Virgin Islands: economic outlook, H337 [2FE]

Weapons: repeal certain excise taxes on firearms, ammunition, bows, and arrows and redirect certain lease revenue generated from offshore and onshore energy development to environmental education programs (H.R. 8167), H6869 [19JY]

Wildfires: exclude from gross income settlement funds received relative to certain wildfire damages and establish deduction for attorney fees awarded for such damages (H.R. 7305), H8805, H8807 [7DE]

Remarks in Senate

Amazon.com, Inc.: assessment of tax responsibilities, compliance with Federal discrimination and labor laws, and efforts relative to workers’ right to organize, S2146–S2148 [26AP]

American Rescue Plan Act: impact, S1162 [15MR], S2232 [2MY], S4419 [6SE]

Armed Forces: make employers of spouses of military personnel eligible for work opportunity credit (S. 3909), S1751 [23MR]

Biden, President: evaluation of administration, S110 [10JA], S358, S370 [20JA], S397 [31JA], S471 [2FE], S594 [9FE], S631 [10FE], S846, S847, S849, S850 [1MR], S1163 [15MR], S2238 [2MY], S4463–S4465 [7SE], S4597 [14SE]

——— evaluation of administration relative to economy, S1026 [8MR], S3217 [12JY], S3245, S3247 [13JY], S3320, S3323, S3326 [18JY], S3628 [25JY], S3664 [26JY], S3794 [1AU]

——— evaluation of administration relative to energy policy, S1281 [22MR], S1819 [29MR], S1963 [5AP], S2012–S2014 [6AP], S2179 [27AP], S2199 [28AP], S2254, S2256 [3MY], S2296 [4MY], S2348 [5MY], S3219–S3221 [12JY], S3285, S3289 [14JY], S3510–S3519 [20JY], S4462 [7SE], S4552 [13SE], S4881 [21SE], S4946 [22SE], S5144 [28SE]

——— State of the Union Message, S926–S928 [2MR]

Budget: allocation of funds, S1811 [29MR], S1959 [5AP]

Business and industry: advanced manufacturing tax credit, S4166 [6AU]

——— commercial buildings energy-efficiency tax credit, S4167 [6AU]

——— eliminate subsidies for domestic and foreign fossil-fuel production and taxpayer-funded research and development, update below-market royalty rates, and restrict access to coronavirus relief, S4149, S4192 [6AU]

——— treat certain liquidations of new motor vehicle inventory as qualified liquidations of last in, first out (LIFO) inventory (S. 4105), S10102 [22DE]

Children and youth: child tax credit expansion funding through increase in corporate tax rate, S4189, S4190 [6AU]

——— expand child tax credit, S9750–S9752 [21DE]

——— extend child tax credit, S483, S484 [2FE], S1965–S1968 [5AP]

——— extend child tax credit, unanimous-consent request, S483 [2FE]

——— extend health insurance tax credit, S2846 [8JN]

Computers: increase semiconductor manufacturing incentives to enable advanced research and development, secure supply chain, and ensure national security and economic competitiveness, S10 [4JA], S481 [2FE], S512–S514 [3FE], S770 [17FE], S1036 [8MR], S1740 [23MR], S1761 [24MR], S2103–S2105 [7AP], S2240 [2MY], S2255 [3MY], S2314 [4MY], S2572, S2573 [18MY], S3194 [11JY], S3253 [13JY], S3324 [18JY], S3343, S3347, S3350–S3357, S3360–S3362 [19JY], S3505, S3510, S3513, S3527, S3529 [20JY], S3582, S3588, S3598–S3600 [21JY], S3619, S3624–S3628 [25JY], S3661–S3665, S3668–S3669, S3674–S3679, S3685–S3689 [26JY], S3707, S3710–S3716, S3720, S3728–S3731 [27JY], S3768–S3770 [28JY], S5513 [29SE], S6972 [6DE]

Congress: accomplishments of 117th Congress, S4051 [6AU], S7180 [14DE]

Coronavirus Aid, Relief, and Economic Security (CARES) Act: anniversary, S1284–S1286 [22MR]

Corporations: corporate alternative minimum tax, S4166 [6AU]

Crime: make civil damages, restitution, and any other monetary award given to human trafficking survivors exempt from Federal income taxes (S. 895), S2195 [27AP]

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), S124, S152 [11JA], S173 [12JA]

Democratic Party: national agenda, S684 [15FE], S4503–S4508 [8SE], S5513 [29SE]

Dept. of HUD: make housing more affordable, S3670 [26JY]

Dept. of the Treasury: authority to issue regulations relative to base erosion and anti-abuse tax with certain credits, S4166, S4167 [6AU]

——— authority to issue regulations relative to corporate alternative minimum tax foreign tax credits, S4166 [6AU]

——— Inspector General For Tax Administration audit of IRS to ensure employees file their Federal tax returns on time and pay Federal tax debts owed, S4593 [14SE]

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 (S. 4591), S3581 [21JY]

——— decriminalize marijuana at Federal level and provide for taxation and regulation of marijuana products, S620 [10FE]

——— establish requirements relative to cost-sharing for certain insulin products, S3046 [22JN], S4193 [6AU]

——— establish requirements relative to cost-sharing for certain insulin products (H.R. 6833), S2668, S2669 [24MY], S5147 [28SE], S5509, S5511, S5519, S5520 [29SE]

——— establish requirements relative to cost-sharing for certain insulin products (H.R. 6833), correction in enrollment (S. Con. Res. 45), S5521 [29SE]

——— establish requirements relative to cost-sharing for certain insulin products (H.R. 6833), motion to proceed, S4955 [22SE], S5037, S5041, S5042, S5045 [27SE], S5115–S5117, S5120, S5147 [28SE]

——— establish requirements relative to cost-sharing for certain insulin products (H.R. 6833), unanimous-consent agreement, S5515 [29SE]

Ecology and environment: eliminate reinstatement of Superfund program taxes, S4171 [6AU]

Economy: address unequal distribution of wealth and income, S2031 [6AP], S3253 [13JY]

——— address unequal distribution of wealth and income and growing threat of oligarchy in U.S., S735–S738 [16FE], S1278 [22MR], S1922 [4AP]

——— impose minimum effective tax rate for high-income taxpayers, S1279 [22MR], S1767–S1769 [24MR]

——— national objectives priority assignments, S1006 [7MR]

——— provide for inflation rebates (S. 4060), S2096 [7AP], S2528 [17MY]

——— use of budget reconciliation to fight inflation, reduce prescription drug and health care costs, address climate change, increase tax fairness, and reduce deficit, S3194 [11JY]

——— use of budget reconciliation to fight inflation, reduce prescription drug and health care costs, address climate change, increase tax fairness, and reduce deficit (H.R. 5376), S3729 [27JY], S3749–S3752, S3766–S3768, S3772 [28JY], S3794, S3795, S3797 [1AU], S3837, S3839, S3842, S3853–S3856, S3857, S3858, S3869–S3871 [2AU], S3873, S3874–S3877, S3901, S3994–S3998 [3AU], S4004–S4009, S4015–S4017, S4023, S4026–S4031 [4AU], S4051–S4201, S4210–S4212 [6AU], S4434 [6SE], S4461, S4462 [7SE], S4506 [8SE], S5171 [28SE]

——— use of budget reconciliation to fight inflation, reduce prescription drug and health care costs, address climate change, increase tax fairness, and reduce deficit (H.R. 5376), motion to commit, S4180, S4183, S4184, S4186, S4194–S4199 [6AU]

——— use of budget reconciliation to fight inflation, reduce prescription drug and health care costs, address climate change, increase tax fairness, and reduce deficit (H.R. 5376), unanimous-consent agreement, S4198 [6AU]

——— use of budget reconciliation to make visionary and transformative investments in health, well-being, and financial security of America’s workers and families (H.R. 5376), S6, S9 [4JA], S470 [2FE], S2141 [26AP], S2348 [5MY]

Education: extend exclusion for employer-provided educational assistance to employer payments of qualified education loans, S2878 [9JN]

Executive Office of the President: establish Taxpayer Watchdog Office (S. 3836), S1179 [15MR]

Foreign trade: impose carbon border adjustment on energy intensive imports and incentivize decarbonization of domestic manufacturing (S. 4355), S3065 [22JN]

Health: improve affordability and reduce premium costs of health insurance for consumers, S3674 [26JY]

Income: repeal limitation on deduction for State and local taxes and extend loss limitation policy, S4201 [6AU]

——— repeal limitation on deduction for State and local taxes and extend loss limitation policy, S4200 [6AU]

Inflation Reduction Act: impact, S4420, S4423 [6SE], S4452 [7SE], S4500 [8SE], S4529 [12SE], S4545, S4546, S4549 [13SE], S4586, S4587, S4588, S4596 [14SE], S4628, S4633 [15SE], S4809–S4811 [19SE], S4880, S4882, S4895 [21SE], S4943, S4946, S4953, S4962 [22SE], S5038 [27SE]

Investments: modify maximum capital gains rate and tax on net investment income (S. 4393), S2942 [14JN], S3324 [18JY]

——— modify maximum capital gains tax rate to provide inflation adjustments for certain tax benefits, S4183 [6AU]

IRS: investigate leak of tax information for certain billionaires, S4529 [12SE]

——— issue report on tax gap and establish fellowship program to recruit mid-career tax professionals to create and participate in audit task force (S. 2721), S1723 [23MR]

——— prohibit additional funding to be used to audit certain taxpayers, S4180 [6AU], S4461, S4462 [7SE], S4593 [14SE]

——— prohibit certain enforcement hiring and operations support funding and repeal transaction reporting threshold requirements, S7240 [15DE]

——— prohibit from hiring additional personnel until Dept. of Homeland Security hires additional Border Patrol agents, S4180, S4181 [6AU]

——— protect tax-exempt status of faith-based organizations relative to practices aligning with their religious and moral beliefs, S6835–S6837, S6843 [29NO]

——— provide accountability for funding provided under Inflation Reduction Act (S. 5100), S6869 [30NO], S7277 [19DE]

——— provide limits on reduction of user fees (S. 4961), S7280 [19DE]

——— reform (S. 4046), S2607, S2608 [19MY]

——— reform (S. 4046), unanimous-consent request, S2608 [19MY]

——— rescind certain funds appropriated under Inflation Reduction Act (S. 4798), S4460 [7SE]

——— rescind certain funds appropriated under Inflation Reduction Act (S. 4798), unanimous-consent request, S4460, S4461 [7SE]

——— temporarily prohibit hiring of additional employees until certain level of taxpayer services have improved (S. 4832), S6869 [30NO]

Maine: tribute to Taxpayer Advocate Service, S9773 [21DE]

Motor vehicles: heavy commercial electric vehicle tax credit, S4167 [6AU]

——— modify electric vehicle tax credit, S4198 [6AU]

——— prohibit tax credit for electric vehicles produced by or containing components produced by slave or child labor, S4198 [6AU]

——— provide gasoline tax holiday, S684 [15FE], S1282 [22MR], S3047, S3050 [22JN]

——— provide gasoline tax holiday (S. 3609), S738 [16FE], S929 [2MR], S1726 [23MR], S2062, S2063 [7AP]

——— provide gasoline tax holiday (S. 3609), unanimous-consent request, S2062 [7AP]

Nevada Taxpayers Association: anniversary, S5536 [29SE]

Patient Protection and Affordable Care Act: extend premium health insurance subsidies, S3719 [27JY]

Pensions: provide for periodic automatic reenrollment under qualified automatic contribution arrangements (S. 3712), S838 [28FE]

Petroleum: gasoline price levels, S1077 [10MR], S1163–S1165 [15MR], S1194 [16MR], S1230 [17MR], S1877 [31MR], S2139 [26AP], S2296 [4MY], S2528 [17MY], S2715 [26MY], S2772 [6JN], S2985 [16JN], S3050 [22JN], S4462 [7SE], S4552 [13SE]

——— impose windfall profits excise tax on crude oil and rebate tax collected back to individual taxpayers (S. 3802), S2528 [17MY]

Power resources: prohibit tax increases resulting in higher consumer prices for gasoline, heating oil, and other energy sources, S4171 [6AU]

——— restore intangible drilling costs tax deduction for oil and gas companies, S4198 [6AU]

Renewable energy: biofuels production tax credit, S4166 [6AU]

——— establish production and investment tax credits related to production of clean hydrogen, S4165, S4166 [6AU]

——— establish tax credits for geothermal energy, S4212 [6AU], S5171 [28SE]

——— provide incentives for increased investment in clean energy, S730 [16FE]

Republican Party: national agenda, S4942 [22SE], S6750 [17NO], S7279 [19DE]

Senate: tribute to staff working on H.R. 5376, Inflation Reduction Act, S4953 [22SE]

Small business: expand research and development tax credit and preserve certain investment incentives, S2319 [4MY]

——— prohibit harmful taxes, S4199, S4200 [6AU]

Social Security: protect system and improve benefits, S5042–S5045 [27SE]

Solar energy: establish advanced solar manufacturing production credit, S2646 [24MY]

Supreme Court: decision in Carson v. Makin relative to Maine’s nonsectarian requirement for private schools to receive public funding, S3218 [12JY]

Tax Convention With Russian Federation: suspend, S1267 [21MR]

Tax Cuts and Jobs Act: make permanent certain provisions affecting individuals, families, and small businesses, S3345, S3346 [19JY]

Tennessee: status of economy, S4463 [7SE]

Warren, Senator: tribute to staff working on H.R. 5376, Inflation Reduction Act, S4470 [7SE]

Wildfires: exclude from gross income settlement funds received relative to certain wildfire damages and establish deduction for attorney fees awarded for such damages (S. 4666), S3784 [28JY]

Reports

Dept. of the Treasury—American Families Plan Tax Compliance Agenda (excerpt), H7661 [12AU]

Internal Revenue Service’s Mandatory Audit Program Under the Prior Administration (2017-2020) (excerpt): Committee on Ways and Means (House), H9994 [22DE]

Reports filed

Adopt H. Res. 1151, Committee on Appropriations (House) Budget Allocations: Committee on Rules (House) (H. Res. 1153) (H. Rept. 117–356), H5331 [7JN]

Consideration of H.R. 2773, Recovering America’s Wildlife Act: Committee on Rules (House) (H. Res. 1170) (H. Rept. 117–366), H5485 [13JN]

Consideration of H.R. 3617, Marijuana Opportunity Reinvestment and Expungement (MORE) Act: Committee on Rules (House) (H. Res. 1017) (H. Rept. 117–285), H4071 [31MR]

Consideration of H.R. 6833, Affordable Insulin Now Act: Committee on Rules (House) (H. Res. 1017) (H. Rept. 117–285), H4071 [31MR]

Consideration of H.R. 9640, Presidential Tax Filings and Audit Transparency Act: Committee on Rules (House) (H. Res. 1529) (H. Rept. 117–660), H9982 [21DE]

Consideration of Senate Amendment to H.R. 4346, Increase Semiconductor Manufacturing Incentives and Science, Technology, Research, and Innovation Investments: Committee on Rules (House) (H. Res. 1289) (H. Rept. 117–445), H7254 [27JY]

Consideration of Senate Amendment to H.R. 5376, Inflation Reduction Act: Committee on Rules (House) (H. Res. 1316) (H. Rept. 117–451), H7707 [12AU]

Direct Sec. of HHS To Provide Documents to House of Representatives Relative to Family Glitch Fix in Patient Protection and Affordable Care Act: Committee on Ways and Means (House) (H. Res. 1262) (H. Rept. 117–519), H8219 [28SE]

Direct Sec. of the Treasury To Provide Documents to House of Representatives Relative to Coronavirus Recovery Tax Rebates: Committee on Ways and Means (House) (H. Res. 1246) (H. Rept. 117–522), H8220 [28SE]

Direct Sec. of the Treasury To Provide Documents to House of Representatives Relative to Impact of Pillar One Agreement on U.S. Tax Revenue and Economy: Committee on Ways and Means (House) (H. Res. 1269) (H. Rept. 117–518), H8219 [28SE]

Direct Sec. of the Treasury To Provide Documents to House of Representatives Relative to IRS Small Business/Self Employed Division Memorandum To Destroy Paper Returns: Committee on Ways and Means (House) (H. Res. 1283) (H. Rept. 117–523), H8220 [28SE]

Marijuana Opportunity Reinvestment and Expungement (MORE) Act: Committee on the Judiciary (House) (H.R. 3617) (H. Rept. 117–276), H3862 [24MR]

Protecting America’s Retirement Security Act: Committee on Education and Labor (House) (H.R. 7310) (H. Rept. 117–557), H8494 [14NO]

Protocol Amending Tax Convention With Chile: Committee on Foreign Relations (Senate) (Exec. Rept. 117–1), S2090 [7AP]

Recovering America’s Wildlife Act: Committee on Environment and Public Works (Senate) (S. 2372), S2189 [27AP]

——— Committee on Environment and Public Works (Senate) (S. 2372) (S. Rept. 117–135), S3860 [2AU]

——— Committee on Natural Resources (House) (H.R. 2773) (H. Rept. 117–359), H5444 [9JN]

Reform Retirement Tax Provisions: Committee on Finance (Senate) (S. 4808) (S. Rept. 117–142), S4513 [8SE]

Retirement Improvement and Savings Enhancement To Supplement Healthy Investments for the Nest Egg (RISE & SHINE) Act: Committee on Health, Education, Labor, and Pensions (Senate) (S. 4353), S3031 [21JN]

Resolutions of ratification

Protocol Amending Tax Convention With Chile, S2090 [7AP]

Rulings of the Chair

Economy: use of budget reconciliation to fight inflation, reduce prescription drug and health care costs, address climate change, increase tax fairness, and reduce deficit (H.R. 5376), S4197 [6AU]

Statements

Affordable Insulin Now Act: Adam Brandon, FreedomWorks (organization), H4040 [31MR]

——— National Taxpayers Union, H4040 [31MR]

New Schumer-Manchin Bill Will Supercharge Long History of IRS Abuses: Committee on Ways and Means (House) Republican staff, H9998 [22DE]

Tables

Distributional effects of certain Inflation Reduction Act provisions: Committee on Taxation (Joint), H7655–H7657 [12AU]

Estimated pay-as-you-go effects of H.R. 1916, Ensuring Lasting Smiles Act, H4151 [4AP]

Estimated pay-as-you-go effects of H.R. 2773, Recovering America’s Wildlife Act, H5516 [14JN]

Top 10 industries where average annual wages are less than 75k per year, H7673 [12AU]

Texts of

H. Res. 1017, consideration of H.R. 3617, Marijuana Opportunity Reinvestment and Expungement (MORE) Act, H4023 [31MR]

H. Res. 1017, consideration of H.R. 6833, Affordable Insulin Now Act, H4023 [31MR]

H. Res. 1151, Committee on Appropriations (House) budget allocations, H5362 [8JN]

H. Res. 1153, adopt H. Res. 1151, Committee on Appropriations (House) budget allocations, H5348 [8JN]

H. Res. 1170, consideration of H.R. 2773, Recovering America’s Wildlife Act, H5499 [14JN]

H. Res. 1289, consideration of Senate amendment to H.R. 4346, increase semiconductor manufacturing incentives and science, technology, research, and innovation investments, H7265 [28JY]

H. Res. 1316, consideration of Senate amendment to H.R. 5376, Inflation Reduction Act, H7561 [12AU]

H. Res. 1529, consideration of H.R. 9640, Presidential Tax Filings and Audit Transparency Act, H9968 [21DE]

H.R. 1916, Ensuring Lasting Smiles Act, H4140 [4AP]

H.R. 2773, Recovering America’s Wildlife Act, H5507–H5510 [14JN]

H.R. 3617, Marijuana Opportunity Reinvestment and Expungement (MORE) Act, H4079–H4087 [1AP]

H.R. 4346, increase semiconductor manufacturing incentives and science, technology, research, and innovation investments, H7273–H7374 [28JY]

H.R. 5376, Inflation Reduction Act, H7577–H7646 [12AU]

H.R. 6833, Affordable Insulin Now Act, H4033 [31MR]

H.R. 9640, Presidential Tax Filings and Audit Transparency Act, H9990–H9992 [22DE]

S. 895, Human Trafficking Survivor Tax Relief Act, S2196 [27AP]

S. 4105, Supply Chain Disruptions Relief Act, S10102 [22DE]

S. 4832, Increase Reliable Services Now Act, S4578 [13SE]

S. 4939, Ending Duplicative Subsidies for Electric Vehicles Act, S4972 [22SE]

S. 4969, Athlete Opportunity and Taxpayer Integrity Act, S5228 [28SE]

S. 5100, IRS Funding Accountability Act, S6742 [16NO]

S. Res. 715, recognize value of Taiwan tax agreement, S3613 [21JY]