TAXATION

Addresses

State of the Union: President Biden, S257–S262 [7FE], H729–H735 [7FE]

Amendments

Insurance: provide for health reimbursement arrangements integrated with individual health insurance coverage (H.R. 3799), H3028, H3032, H3033, H3034 [21JN]

——— provide for health reimbursement arrangements integrated with individual health insurance coverage (H.R. 3799), consideration (H. Res. 524), H3011 [21JN]

Public debt: extend public debt ceiling limit, reduce Federal spending, and promote economic growth (H.R. 2811), consideration (H. Res. 327), H1977 [26AP]

——— extend public debt ceiling limit, reduce Federal spending, and promote economic growth (H.R. 3746), S1849, S1850, S1851, S1852 [31MY], S1883, S1884, S1885, S1886, S1887, S1888, S1889, S1890, S1904, S1906, S1907, S1908, S1929, S1930, S1932, S1933, S1935, S1956, S1957, S1958 [1JN]

Tax Convention With Chile: ratify, S2149 [20JN], S2158 [21JN]

Analyses

Debt Limit Drama Heats Up: Mark Zandi and Bernard Yaros, Moody’s Analytics (company), H1966 [26AP]

——— Mark Zandi and Bernard Yaros, Moody’s Analytics (company) (excerpt), H2017 [26AP]

Articles and editorials

CBO—GOP’s IRS Bill Will Add $114B to Deficit, H929 [28FE]

Effects of Increased Funding for the IRS, H86, H90 [9JA], H2699 [31MY]

Health Bills Headed for a Vote in the House Undermine Consumer Protections and Market Rules, H3029 [21JN]

House GOP’s First Bill—A Misleading Gambit To Protect Interests of Wealthy Tax Cheats, H82 [9JA]

IRS Sets the Record Straight—We’re Going After Tax Evaders, Not Honest Americans, H80 [9JA]

IRS Will Target ‘High-Income’ Tax Evaders With New Funding, Contrary to Social Media Posts, H83 [9JA]

President Trump’s Impact on the National Debt, H1962 [26AP], H2673 [31MY]

Recover $1.6 Trillion, Modernize Tax Compliance and Assistance, H77–H79 [9JA]

Roundup—Analyzing Speaker McCarthy’s Harmful Debt-Ceiling-and-Cuts Bill, H2032 [26AP]

Bills and resolutions

Abortion: prohibit taxpayer funded abortions (see S. 62), S98 [25JA] (see H.R. 7), H97 [9JA]

——— provide that amounts paid for abortion are not taken into account for purposes of the deduction for medical expenses (see H.R. 106), H101 [9JA]

African Americans: address hardships and disparities faced by Black women in order to encourage more inclusive policymaking (see H. Res. 484), H2779 [7JN]

Agriculture: deny energy credit to property located on prime or unique farmland if such property is used for generating solar energy (see H.R. 4369), H3149 [27JN]

——— exclude certain assistance provided to farmers from gross income (see S. 93), S120 [26JA] (see H.R. 5341), H4222 [5SE]

——— exclude from gross income interest received on certain loans secured by agricultural real property (see S. 2371), S3147 [19JY] (see H.R. 3139), H2170 [9MY]

——— exclude property and facilities located on prime farmland from certain credits relating to renewable energy production and investment (see H.R. 4257), H3070 [21JN]

Air pollution: impose tax on carbon dioxide emissions from energy and industrial facilities and use revenues to establish Carbon Dioxide Trust Fund to support families and encourage clean energy technologies (see H.R. 5744), H4712 [27SE]

Airport and Airway Trust Fund: extend funding and expenditure authority (see H.R. 5711), H4497 [26SE] (see H.R. 6503), H5982 [29NO]

Alcoholic beverages: repeal limitation on cover over of certain distilled spirits taxes to Puerto Rico and Virgin Islands (see S. 1477), S1566 [9MY] (see H.R. 3146), H2170 [9MY]

——— repeal limitation on cover over of distilled spirits taxes to Puerto Rico and Virgin Islands (see H.R. 1028), H838 [14FE]

American Rescue Plan Act: rescind unobligated balance of appropriations (see H.R. 564), H427 [26JA]

Animals: make permanent three year depreciation schedule for racehorses regardless of age when put into service (see H.R. 2926), H2083 [27AP]

——— reduce holding period used to determine whether horses qualify as certain assets (see H.R. 2927), H2083 [27AP]

Armed Forces: exclude from gross income basic needs allowance of members (see H.R. 1732), H1327 [22MR]

——— 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. 539), H426 [26JA]

——— grant members deployed to Niger, Mali, Burkina Faso, and Chad tax-free income status (see S. 3101), S5110 [19OC] (see H.R. 6001), H5032 [19OC]

——— increase differential wage payment credit for military reservists on active duty (see H.R. 3253), H2309 [11MY]

——— make employers of spouses of military personnel eligible for work opportunity credit (see S. 596), S568 [1MR] (see H.R. 1277), H1047 [1MR]

Arts and humanities: increase adjusted gross income limitation for above-the-line deduction of expenses of performing artist employees (see H.R. 2871), H2047 [26AP]

ATF: establish administrative relief process for individuals whose applications for transfer and registration of firearm were denied (see S. 632), S636 [2MR] (see H.R. 1700), H1325 [22MR]

Aviation: clarify use of State and local sales taxes on aviation fuel (see S. 882), S859 [21MR] (see S. 2351), S2984 [18JY] (see H.R. 695), H625 [1FE]

——— exempt powered-lift aircraft from air transportation taxes (see H.R. 4719), H3699 [18JY]

——— include fees paid by airline passengers for goods and services offered during flight as amounts paid for taxable transportation (see S. 1550), S1623 [11MY]

——— increase excise taxes on fuel used by private jets (see S. 2378), S3147 [19JY]

——— provide for extension of taxes funding Airport and Airway Trust Fund and require designation of certain airports as ports of entry (see H.R. 3796), H2740 [5JN]

Bankruptcy: exclude certain discharges of indebtedness secured by real property from income (see H.R. 5580), H4407 [19SE]

Beauty service industry: simplify reporting requirements, promote tax compliance, and reduce tip reporting compliance burdens (see S. 45), S74 [24JA] (see H.R. 45), H99 [9JA]

Bicycles: modify employer-provided fringe benefits for bicycle commuting (see S. 1724), S1744 [18MY] (see H.R. 3473), H2452 [18MY]

——— provide tax credit for purchase of certain new electric bicycles (see S. 881), S859 [21MR] (see H.R. 1685), H1300 [21MR]

Budget: constitutional amendment to require balanced (see S.J. Res. 13), S313 [9FE] (see S.J. Res. 14), S457 [16FE] (see S.J. Res. 19), S798 [15MR] (see H.J. Res. 2, 6), H106 (see H.J. Res. 12), H107 [9JA] (see H.J. Res. 36), H1050 [1MR] (see H.J. Res. 55), H1846 [18AP] (see H.J. Res. 67), H2788 [9JN] (see H.J. Res. 75), H2958 [15JN] (see H.J. Res. 80), H3171 [6JY] (see H.J. Res. 90), H4380 [18SE]

Business and industry: allow expensing of amounts paid to move business property from China to U.S. (see H.R. 1676), H1300 [21MR]

——— deny certain green energy tax benefits to companies connected to certain countries of concern (see H.R. 6175), H5361 [2NO]

——— deny trade or business expense deduction for reimbursement of employee costs of child gender transition procedure or travel to obtain abortion (see S. 187), S172 [31JA] (see H.R. 429), H250 [20JA]

——— disallow certain corporations deductions for certain payments relating to defamation suits (see S. 2550), S3620 [26JY]

——— eliminate lead oxide, antimony, and sulfuric acid used as inputs in lead batteries as taxable chemicals under Superfund excise taxes (see H.R. 1594), H1285 [14MR]

——— enhance tax benefits for research activities (see S. 866), S826 [16MR]

——— expand availability of employee stock ownership plans in S corporations (see S. 2515), S3619 [26JY] (see H.R. 4896), H4028 [26JY] (see H.R. 5011), H4139 [27JY]

——— expand denial of deduction for certain excessive employee remuneration (see S. 3155), S5213 [26OC] (see H.R. 324), H232 [12JA]

——— increase and expand deduction for qualified business income (see H.R. 108), H101 [9JA]

——— increase exclusion for employer-provided dependent care assistance and dependent care flexible spending arrangements (see H.R. 5036), H4140 [27JY]

——— make permanent deduction for qualified business income (see S. 1706), S1743 [18MY] (see H.R. 4721), H3700 [18JY]

——— modify application of base erosion and anti-abuse tax with respect to certain entities connected to jurisdictions which have implemented extraterritorial tax (see H.R. 4695), H3698 [18JY]

——— permanently extend allowance for depreciation, amortization, or depletion for purposes of determining income limitation on deduction for business interest (see S. 1232), S1293 [20AP] (see H.R. 2788), H1909 [20AP]

——— prohibit use of clean vehicle credit on battery components manufactured or assembled by corporations associated with foreign entities of concern (see S. 756), S743 [9MR] (see H.R. 2951), H2083 [27AP]

——— promote new business innovation (see H.R. 368), H238 [13JA]

——— provide incentives for relocating manufacturing to U.S. and make permanent full expensing for qualified property (see H.R. 947), H825 [9FE]

——— provide tax credit for certain expenses of moving manufacturing equipment from China to U.S. (see H.R. 2571), H1717 [10AP]

——— remove requirement for payment settlement entities to file returns relating to certain participating payees (see H.R. 6223), H5404 [3NO]

——— repeal certain third party network transaction reporting requirements (see S. 26), S55 [23JA] (see H.R. 488), H277 [24JA]

——— repeal production tax credit and investment tax credit (see H.R. 1562), H1279 [10MR]

——— treat certain liquidations of new motor vehicle inventory as qualified liquidations of last in, first out (LIFO) inventory (see S. 443), S425 [15FE] (see H.R. 700), H626 [1FE]

Casualty loss deduction: restore personal casualty loss tax deduction to all victims of theft and disaster (see H.R. 318), H232 [12JA]

CERCLA: eliminate certain excise taxes on certain taxable chemicals and substances (see S. 1195), S1255 [19AP] (see H.R. 6454), H5899 [17NO]

Charities: modify and extend deduction for charitable contributions for individuals not itemizing deductions (see S. 566), S532 [28FE] (see H.R. 3435), H2425 [17MY]

Chemicals: provide credits for production of renewable chemicals and investments in renewable chemical production facilities (see H.R. 6532), H6049 [30NO]

Children and youth: allow refundable credit for individuals who have suffered stillborn child (see S. 166), S172 [31JA]

——— allow refundable credit relative to any stillborn child of taxpayer (see H.R. 3054), H2125 [2MY]

——— establish grant program and allow tax credits to be used for recreational youth sports (see H.R. 5238), H4191 [18AU]

——— expand employer-provided child care credit and dependent care assistance exclusion (see H.R. 4571), H3475 [12JY]

——— make permanent certain expiring provisions relative to child tax credit (see H.R. 4520), H3176 [10JY]

——— 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 taxable year (see S. 2092), S2185 [21JN] (see H.R. 4258), H3070 [21JN]

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. 153), S147 [30JA]

Colleges and universities: allow married couples to apply student loan interest deduction limitation separately to each spouse (see H.R. 5920), H4998 [11OC]

——— apply excise tax on large endowments of certain private colleges and universities (see S. 3465), S5919 [12DE]

——— expand deduction for student loan interest to include payments toward principal and increase value of deduction (see H.R. 6594), H6143 [5DE]

——— impose excise tax on certain investments of private colleges and universities (see H.R. 4380), H3150 [27JN]

——— modify excise tax on investment income of private colleges and universities (see S. 3514), S5995 [14DE]

——— 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. 1454), S1533 [4MY]

——— provide collegiate housing and infrastructure grants (see S. 1420), S1504 [3MY] (see H.R. 2662), H1759 [17AP]

——— provide legal framework necessary for growth of innovative private financing options for students to fund postsecondary education (see S. 136), S147 [30JA]

Combat-Injured Veterans Tax Fairness Act: clarify application to members of Coast Guard when not in service of Dept. of the Navy (see S. 725), S715 [8MR] (see H.R. 3085), H2134 [5MY]

Commission on Americans Living Abroad: establish (see H.R. 2729), H1886 [19AP]

Community development: establish neighborhood revitalization tax credit (see S. 657), S654 [6MR] (see H.R. 3940), H2785 [9JN]

——— exclude interest on loans by depository institutions to qualified opportunity zone businesses from gross income (see H.R. 4055), H2883 [13JN]

——— extend certain incentives related to empowerment zones to District of Columbia (see H.R. 6488), H5936 [28NO]

——— modify rules relative to qualified opportunity zones (see H.R. 5761), H4713 [27SE]

——— permanently extend new markets tax credit (see S. 234), S229 [2FE] (see H.R. 2539), H1709 [6AP]

——— provide credit for investment in community development financial institutions (see S. 2963), S4759 [28SE] (see H.R. 6650), H6208 [6DE]

Congress: constitutional amendment to provide line-item veto authority for President, limit terms of Members of Congress, and require two-thirds vote to raise or impose new taxes or fees (see S.J. Res. 1), S55 [23JA]

——— constitutional amendment to require three-fifths vote to raise or impose new taxes (see H.J. Res. 56), H1846 [18AP]

Conservation of energy: provide credit for labor costs of installing mechanical insulation property (see H.R. 6104), H5174 [26OC]

Constitutional amendments: abolish Federal income tax (see H.J. Res. 47), H1692 [30MR] (see H.J. Res. 58), H1846 [18AP]

Construction industries: provide exception to percentage of completion method of accounting for certain residential construction contracts (see H.R. 4280), H3108 [22JN]

Consumers: clarify that taxpayer identity verification is responsibility of users of IRS electronic Income Verification Express Service rather than taxpayer (see H.R. 3335), H2346 [15MY]

——— oppose national sales tax and support tax cut to benefit middle class (see S. Res. 65), S426 [15FE] (see H. Res. 212), H1206 [8MR]

Corporate alternative minimum tax: repeal (see S. 1559), S1623 [11MY] (see H.R. 3210), H2307 [11MY]

Corporations: adjust income tax rate of publicly traded corporation based on ratio of compensation of highest paid employee to median compensation of all employees (see H.R. 1284), H1047 [1MR]

——— exclude certain amounts from tested income of controlled foreign corporations (see H.R. 1055), H851 [17FE]

——— increase rate of excise tax on repurchase of corporate stock (see S. 413), S397 [14FE]

——— modify order in which business credits are taken into account by corporations (see H.R. 6646), H6208 [6DE]

——— provide current year inclusion of net controlled foreign corporation tested income by ending tax breaks for exporting jobs and profits (see S. 357), S312 [9FE] (see H.R. 884), H822 [9FE]

——— repeal excise tax on repurchase of corporate stock (see H.R. 515), H323 [25JA]

Courts: deny deductions for certain settlements paid in connection with defamation (see H.R. 4397), H3157 [30JN]

Crime: make civil damages, restitution, and any other monetary award given to human trafficking survivors exempt from Federal income taxes (see S. 159), S171 [31JA] (see H.R. 6226), H5404 [3NO]

Death and dying: create safe harbor for certain perpetual trust funds (see H.R. 32), H98 [9JA]

Dept. of Agriculture: establish Farm Service Agency Increasing Land, Capital, and Market Access Program (see S. 2340), S2984 [18JY] (see H.R. 3955), H2786 [9JN]

Dept. of Defense: raise awareness of MilTax program and other tax preparation services available to servicemembers (see H.R. 4631), H3574 [13JY]

Dept. of Education: allow families to use certain Federal education funds to pay for their chosen education programs (see S. 105), S120 [26JA] (see H.R. 463), H276 [24JA]

——— eliminate tuition at public colleges and universities, increase Pell Grant amounts, establish inclusive student success grants, and invest in low-income students and minority-serving institutions (see S. 1963), S2096 [14JN] (see H.R. 4117), H2931 [14JN]

Dept. of HHS: exclude individuals in Deferred Action for Childhood Arrivals program from eligibility for certain health plans, tax credits, cost-sharing reductions, and other tax-payer funded health assistance (see S. 2374), S3147 [19JY] (see H.R. 4727), H3856 [19JY]

——— improve training for Health Profession Opportunity Grant program to meet State and industry credentialing standards and exclude assistance provided from income tax (see H.R. 4885), H3949 [25JY]

——— permit employers to treat benefits for telehealth services offered under group health plan or group health insurance coverage as excepted benefits (see H.R. 824), H679 [2FE]

——— streamline enrollment in health insurance affordability programs and minimum essential coverage (see S. 423), S398 [14FE] (see H.R. 1113), H864 [21FE]

Dept. of Homeland Security: reprogram certain IRS funding to improve border security and enforcement (see S. 1312), S1382 [26AP]

Dept. of HUD: establish waiver program to allow for ZIP-code localization area median income calculations (see H.R. 3715), H2637 [25MY]

Dept. of the Interior: complete all actions necessary for certain land to be held in restricted fee status by Oglala Sioux Tribe and Cheyenne River Sioux Tribe (see S. 2088), S2185 [21JN] (see H.R. 3371), H2376 [16MY]

——— permanently authorize Payments in Lieu of Taxes program (see H.R. 5929), H4998 [11OC]

Dept. of the Treasury: establish American Worker Retirement Plan to provide certain workers access to portable, tax-advantaged retirement savings accounts (see S. 3102), S5110 [19OC] (see H.R. 6065), H5104 [25OC]

——— exempt certain pandemic relief grants for motorcoach, school bus, and passenger vessel industries from Federal taxation (see S. 1944), S2071 [13JN] (see H.R. 3510), H2454 [18MY]

——— impose restrictions on investment in Chinese companies by tax-exempt entities (see S. 2750), S4270 [7SE] (see H.R. 5109), H4157 [1AU]

——— issue Clean Energy Victory Bonds to increase investment in domestic development and deployment of clean energy technologies (see S. 2893), S4654 [21SE] (see H.R. 5618), H4454 [21SE]

——— limit funding for Treasury Inspector General for Tax Administration salaries and expenses (see H.R. 2053), H1629 [29MR]

——— regulate tax return preparers and refund anticipation payment arrangements (see S. 1209), S1255 [19AP] (see H.R. 2702), H1885 [19AP]

Dept. of Transportation: carry out competitive grant and cost-sharing agreement program for eligible entities to carry out projects to produce, transport, blend, or store sustainable aviation fuel (see H.R. 2747), H1907 [20AP]

——— 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. 422), H249 [20JA]

——— establish minimum guarantee for fuel tax revenue received by States tied to percentage of total funds paid into Highway Trust Fund (see S. 345), S311 [9FE]

Diapers: treatment as qualified medical expenses and prohibit States and local governments from imposing tax on retail sale of diapers (see H.R. 3352), H2347 [15MY]

Disabled: allow refundable income tax credit for purchase of qualified access technology for blind individuals (see S. 1467), S1534 [4MY] (see H.R. 3702), H2637 [25MY]

——— increase work opportunity credit for Social Security Disability Insurance and SSI beneficiaries and vocational rehabilitation referrals, expand disabled access credit, and enhance deduction to remove certain barriers (see S. 3076), S5088 [18OC]

——— provide matching payments for ABLE account contributions by certain low-income disabled individuals (see S. 2522), S3619 [26JY] (see H.R. 5102), H4156 [1AU]

Disasters: exclude from gross income amounts received from State-based catastrophe loss mitigation programs (see S. 1953), S2071 [13JN] (see H.R. 4070), H2883 [13JN]

——— exclude from gross income certain income from providing real property insurance following certain federally declared disasters (see H.R. 1545), H1278 [10MR]

——— increase dollar threshold applicable to information reporting relative to payments for qualified natural disaster expenses (see H.R. 5574), H4407 [19SE]

——— provide credit for disaster mitigation expenditures (see S. 2106), S2221 [22JN] (see H.R. 4305), H3109 [22JN]

——— provide lookback rule for amounts related to earned income for purposes of determining tax credits for certain federally declared disasters (see H.R. 2619), H1725 [13AP]

——— provide special rules for casualty losses incurred by reason of Hurricane Ian, Hurricane Nicole, and Hurricane Fiona (see S. 764), S743 [9MR] (see H.R. 1494), H1247 [9MR]

——— provide tax relief with respect to certain Federal disasters (see H.R. 5863), H4950 [2OC]

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 H.R. 5601), H4437 [20SE]

——— establish excise tax on production and importation of opioid pain relievers and use such funds to provide and expand access to substance abuse treatment (S. 1723) (see S. 2559), S3752 [27JY]

——— establish requirements relative to cost-sharing for certain insulin products (see H.R. 1488), H1247 [9MR]

——— provide for requirements for electronic-prescribing for controlled substances under group health plans and group and individual health insurance coverage (see S. 2666), S3756 [27JY]

Earned income tax credit: expand and improve (see H.R. 1468), H1206 [8MR]

East Palestine, OH: exclude from gross income certain compensation for victims of East Palestine, OH, train derailment (see H.R. 1270), H1046 [1MR]

Ecology and environment: establish business tax credit for purchase of zero-emission electric lawn, garden, and landscape equipment (see H.R. 6013), H5038 [20OC]

——— extend expensing of environmental remediation costs (see H.R. 6438), H5892 [15NO]

——— terminate Hazardous Substance Superfund financing rate (see S. 1942), S2070 [13JN] (see H.R. 3678), H2636 [25MY]

Economy: encourage growth (see H.R. 3938), H2785 [9JN]

——— establish commission on fiscal stability and reform (see S. 3262), S5427 [8NO]

——— impose minimum effective tax rate for high-income taxpayers (see S. 1173), S1210 [18AP]

——— make permanent individual tax rates in effect for taxable years 2018–2025 (see S. 1226), S1293 [20AP]

Education: allow credit for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students (see S. 120), S121 [26JA] (see H.R. 531), H426 [26JA]

——— allow limited 529 college savings programs funds to be used for elementary and secondary education, including homeschooling (see S. 57), S75 [24JA] (see H.R. 6050), H5104 [25OC]

——— allow nonrefundable credit for elementary and secondary school supply expenses (see H.R. 6702), H6814 [11DE]

——— allow qualified distributions from qualified tuition programs for certain aviation maintenance and commercial pilot courses (see S. 1561), S1623 [11MY] (see H.R. 1818), H1526 [28MR]

——— 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. 609), H489 [27JA]

——— allow tax credit for qualified elementary and secondary education tuition (see S. 301), S265 [7FE]

——— establish new tax credit for charitable donations to nonprofit organizations providing workforce training and education scholarships to qualified elementary and secondary schools (see S. 56), S75 [24JA]

——— establish tax credit for charitable donations to nonprofit organizations providing workforce training (see H.R. 1656), H1293 [17MR]

——— exclude certain post graduation scholarship grants from gross income in same manner as qualified scholarships to promote economic growth (see S. 1757), S1788 [30MY] (see H.R. 3582), H2499 [22MY]

——— expand exclusion of Federal Pell Grants from gross income and improve coordination with American Opportunity Tax Credit (see S. 2920), S4678 [26SE] (see H.R. 3000), H2116 [28AP]

——— increase and adjust for inflation above-the-line deduction for teachers (see H.R. 6701), H6814 [11DE]

——— increase deduction for certain elementary and secondary school teacher expenses (see S. 2731), S4228 [6SE] (see H.R. 5357), H4229 [8SE]

——— increase exclusion for educational assistance programs and allow for exclusion relative to education-related tools and technology (see H.R. 6402), H5855 [14NO]

——— make permanent exclusion from taxable income of any student loan forgiveness or discharge (see H.R. 3967), H2786 [9JN]

——— permit amounts paid for programs to obtain recognized postsecondary credential or license to be treated as qualified higher education expenses for purposes of 529 account (see S. 722), S715 [8MR] (see H.R. 1477), H1206 [8MR]

——— permit 529 college savings program funds to be used for certain non-degree technical training certificate programs and apprenticeship programs (see S. 2921), S4678 [26SE] (see H.R. 329), H232 [12JA]

Elections: prohibit 501(c)(3) organizations from providing direct funding to official election organizations (see H.R. 1725), H1327 [22MR] (see H.R. 4501), H3171 [6JY]

Electric power: end investment tax credit for offshore wind facilities in U.S. inland navigable waters (see H.R. 426), H249 [20JA]

——— establish tax credit for installation of regionally-significant electric power transmission lines (see S. 1793), S1899 [1JN] (see H.R. 5803), H4854 [28SE]

Employment: allow employers credit for wages paid to employees who participate in qualified apprenticeship programs (see H.R. 1536), H1278 [10MR]

——— 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. 4685), H3639 [17JY]

——— allow for deductions for performance of certain services by taxpayer (see H.R. 4967), H4137 [27JY]

——— allow unreimbursed employee expenses to be taken into account as miscellaneous itemized deductions (see H.R. 5802), H4854 [28SE]

——— allow workers above-the-line deduction for union dues and expenses and miscellaneous itemized deduction for unreimbursed expenses incurred in trade or business of being employee (see S. 738), S742 [9MR] (see H.R. 4963), H4136 [27JY]

——— amend minimum participation standards for pension plans and qualified trusts (see S. 3305), S5540 [15NO]

——— establish credit for hired critical employees (see H.R. 4520), H3176 [10JY]

——— 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. 3429), H2425 [17MY]

——— expand and modify employer educational assistance programs (see S. 3296), S5507 [14NO] (see H.R. 6401), H5855 [14NO]

——— improve and enhance work opportunity tax credit to encourage longer-service employment and make it more effective as hiring incentive for targeted workers (see H.R. 6833), H6985 [14DE]

——— modify exception for de minimis payments by third party settlement organizations (see S. 1725), S1744 [18MY] (see S. 1761), S1788 [30MY]

——— 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. 1276), S1340 [25AP] (see H.R. 2841), H1946 [25AP]

——— provide employer credit for increasing wages (see H.R. 2527), H1708 [6AP]

——— provide employers credit against employment and income taxes for certain employee training expenses (see H.R. 6818), H6984 [14DE]

——— provide tax credit for expenses for household and elder care services necessary for gainful employment (see H.R. 3707), H2637 [25MY]

——— provide work opportunity tax credit for hiring veterans receiving certain educational assistance (see S. 3274), S5458 [9NO] (see H.R. 6345), H5668 [9NO]

——— reinstate filing exception for payments made by third party settlement organizations to certain independent contract workers in effect prior to American Rescue Plan Act enactment (see H.R. 190), H105 [9JA]

EPA: provide grants to reduce amount of food waste (see S. 177), S172 [31JA] (see H.R. 652), H574 [31JA]

Europe: prevent certain European countries that are providing insufficient levels of assistance to Ukraine from benefiting from critical mineral tax credits for electric vehicle manufacturing (see S. 1242), S1293 [20AP]

Executive Office of the President: require President, Vice President, and Cabinet-level officers to release tax returns (see H.R. 2529), H1708 [6AP]

Eximbank: prohibit provision of financing to persons with seriously delinquent tax debt (see S. 1021), S1052 [29MR]

Families and domestic relations: allow expenses for caregiving of aging parents to be taken into account as medical expenses (see S. 3254), S5426 [8NO]

——— allow for inclusion of additional expenses in dependent care flexible spending accounts (see H.R. 478), H277 [24JA]

——— allow tax-advantaged distributions from health savings accounts to cover certain family or medical leave expenses (see H.R. 107), H101 [9JA]

——— expand earned income and child tax credits (see S. 1992), S2097 [14JN] (see H.R. 5953), H5007 [12OC]

——— increase and make child tax credit fully refundable, establish increased child tax credit for young children, index credits for inflation, and set up advance payments on monthly basis (see H.R. 3899), H2777 [7JN]

——— increase limitation of exclusion for dependent care assistance programs (see H.R. 1421), H1149 [7MR]

——— make alimony deductible (see H.R. 2634), H1758 [17AP]

——— make credit for adoption of special needs children refundable (see H.R. 2510), H1708 [6AP]

——— provide for refundable adoption tax credit (see S. 2895), S4654 [21SE] (see H.R. 3662), H2635 [25MY]

——— provide support and assistance to unborn children, pregnant women, parents, and families (see S. 74), S98 [25JA] (see H.R. 4789), H3887 [20JY]

——— recognize importance of stepped-up basis of certain inherited property in preserving family-owned farms and small businesses (see H. Res. 237), H1301 [21MR]

——— reinstate estate, gift, and generation-skipping taxes on estates valued over certain amount and end tax breaks and loopholes for high-value trusts and estates (see S. 1178), S1210 [18AP] (see H.R. 2676), H1845 [18AP]

——— repeal estate and generation-skipping taxes (see S. 1108), S1089 [30MR]

——— repeal estate tax and retain stepped-up basis at death (see H.R. 338), H233 [12JA]

——— treat certain assisted reproduction expenses as qualified medical expenses (see H.R. 4391), H3150 [27JN]

FDIC: provide limitations of special assessments on community banks and provide authority to recover bonuses paid to executives of failed banks (see S. 825), S798 [15MR]

Federal employees: exclude from gross income certain combat zone compensation of civilian Federal employees (see H.R. 227), H106 [9JA]

——— lower standard for removing employees who disclose tax return information without authorization (see S. 1051), S1053 [29MR]

——— require annual report of Federal employees and retirees with delinquent tax debt (see S. 1011), S999 [28MR]

Financial institutions: impose higher tax rate on bonuses and profits from sales of stock by executives employed by failing banks that were closed and for which FDIC has been appointed as conservator or receiver (see S. 800), S772 [14MR] (see H.R. 1654), H1293 [17MR]

Firearms: allow tax credit for retail sales of safe firearm storage devices (see H.R. 2770), H1908 [20AP]

——— ban imposition of any State or local liability insurance, tax, or user fee requirement for firearm or ammunition ownership or commerce (see H.R. 385), H243 [17JA]

——— impose additional 1000 percent excise tax on sale of large capacity ammunition feeding devices and semiautomatic assault weapons (see H.R. 5135), H4164 [4AU]

——— increase certain taxes (see H.R. 4283), H3108 [22JN]

——— 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. 52), H100 [9JA]

——— prohibit use of merchant category code that separately identifies firearms merchants or ammunition merchants (see H.R. 3021), H2117 [28AP]

——— remove short-barreled rifles, short-barreled shotguns, and certain other weapons from definition of firearms for purposes of National Firearms Act (see S. 163), S172 [31JA] (see H.R. 646), H574 [31JA]

——— remove short-barreled rifles from definition of firearms for purposes of National Firearms Act (see H.R. 173), H104 [9JA]

——— remove short-barreled shotguns from definition of firearms for purposes of National Firearms Act (see H.R. 151), H103 [9JA]

——— remove silencers from definition of firearms relative to taxation, registration, and transfer laws (see S. 401), S397 [14FE] (see H.R. 152), H103 [9JA]

——— repeal firearm transfer tax (see H.R. 790), H677 [2FE]

——— transfer portion of firearms transfer tax to Federal Aid to Wildlife Restoration Fund and Conservation of America’s Wildlife Trust Fund (see H.R. 6352), H5668 [9NO]

——— update definition of rifles (see H.R. 381), H242 [17JA]

First responders: provide charitable deduction for service of volunteer firefighters and emergency medical and rescue personnel (see H.R. 3104), H2135 [5MY]

Fish and fishing: provide reduced excise tax rate for portable electronically-aerated bait containers (see S. 101), S120 [26JA]

——— 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. 6295), H5651 [8NO]

Food: exclude micro-grants for food security from gross income (see S. 2352), S2984 [18JY]

Foreign countries: create short form tax return to simplify return process for certain taxpayers living abroad (see H.R. 5432), H4296 [13SE]

——— disallow companies associated with foreign adversaries from receiving advanced manufacturing production credit (see S. 3486), S5961 [13DE] (see H.R. 6762), H6941 [13DE]

——— express strong opposition to imposition of digital services taxes by other countries that discriminate against U.S. companies (see H. Res. 268), H1693 [30MR]

——— make investment income of certain foreign governments subject to tax (see S. 2518), S3619 [26JY]

——— provide enforcement of remedies against extraterritorial and discriminatory taxes of foreign countries (see H.R. 3665), H2635 [25MY]

Foreign trade: impose carbon border adjustment on energy intensive imports and incentivize decarbonization of domestic manufacturing (see S. 3422), S5807 [6DE] (see H.R. 6622), H6207 [6DE]

——— impose fee on certain imported products based on pollution intensity associated with production of such products (see S. 3198), S5338 [2NO]

Gambling: increase information reporting threshold for slot winnings (see H.R. 3125), H2136 [5MY]

——— repeal certain taxes on sports wagering (see H.R. 1661), H1293 [17MR]

Government regulations: eliminate loopholes that allow billionaires to defer tax indefinitely through certain planning strategies and modify certain tax provisions so that billionaires are required to pay taxes annually (see S. 3367), S5692 [30NO]

——— impose tax on acquisition of U.S. agricultural interest by disqualified persons (see H.R. 3996), H2788 [9JN]

——— increase transaction reporting requirement threshold from 600 dollars to 5000 dollars to account for cost-of-living adjustments (see H.R. 3991), H2787 [9JN]

Health: allow, without regard to disability, individuals eligible for veterans benefits to contribute to health savings accounts (see H.R. 5787), H4853 [28SE]

——— allow both spouses to make catch-up contribution to same health savings account (see H.R. 5607), H4437 [20SE]

——— allow certain wearable devices to be purchased using health savings accounts and other spending arrangements and reimbursement accounts (see H.R. 6279), H5544 [7NO]

——— allow contributions to health savings accounts in case of individuals with spouses who have health flexible spending accounts (see H.R. 5716), H4498 [26SE]

——— allow distributions from health flexible spending arrangement or health reimbursement arrangement directly to health savings account in connection with establishing coverage under high deductible health plan (see H.R. 5317), H4211 [29AU]

——— allow individuals enrolled in Medicare Part A to contribute to health savings accounts (see H.R. 5709), H4497 [26SE]

——— allow individuals only enrolled in Medicare Part A to contribute to health savings accounts (see H.R. 2769), H1908 [20AP]

——— allow individuals with direct primary care service arrangements to remain eligible for purposes of health savings accounts (see H.R. 3029), H2118 [28AP]

——— allow qualified distributions from health savings account for certain home care expenses (see H.R. 1795), H1437 [24MR]

——— allow refunds of Federal motor fuel excise taxes on fuels used in mobile mammography vehicles (see H.R. 5849), H4909 [29SE]

——— clarify that expenses for blood storage qualify as expenses for medical care (see H.R. 1170), H873 [24FE]

——— clarify treatment of distributions from health savings accounts for long-term care services (see H.R. 5774), H4713 [27SE]

——— establish health freedom accounts (see H.R. 1769), H1409 [23MR]

——— exempt telehealth services from certain high deductible health plan rules (see S. 1001), S999 [28MR] (see H.R. 1843), H1528 [28MR]

——— expand and improve health savings accounts (see S. 2621), S3754 [27JY] (see H.R. 4803), H3888 [20JY]

——— expand eligibility for refundable tax credit for coverage under qualified health plans and improve cost-sharing subsidies under Patient Protection and Affordable Care Act (see S. 8), S54 [23JA]

——— improve access to health care by expanding health savings accounts and flexible spending accounts (see S. 1158), S1091 [30MR] (see H.R. 2959), H2084 [27AP]

——— improve access to health savings accounts (see H.R. 677), H575 [31JA]

——— improve affordability and reduce premium costs of health insurance for consumers (see H.R. 1692), H1325 [22MR]

——— improve health savings accounts (see H.R. 5688), H4497 [26SE] (see H.R. 5777), H4714 [27SE]

——— include certain over-the-counter dietary supplements and foods for special dietary uses as qualified medical expenses (see S. 3172), S5257 [31OC]

——— increase maximum contribution limit for health savings accounts (see H.R. 5737), H4498 [26SE]

——— make permanent the permissible first-dollar coverage of telehealth services in health savings accounts (see S. 731), S742 [9MR]

——— modernize health savings accounts (see H.R. 5687), H4497 [26SE] (see H.R. 6857), H6997 [19DE]

——— permit expenditures from health savings accounts, flexible spending arrangements, and health reimbursement arrangements for dietary supplements (see H.R. 4794), H3887 [20JY]

——— treat certain amounts paid for physical activity, fitness, and exercise as amounts paid for medical care (see S. 786), S772 [14MR] (see H.R. 1582), H1285 [14MR]

——— treatment of direct primary care service arrangements as medical care and provide that direct primary care service arrangements do not disqualify deductible health savings account contributions (see S. 628), S636 [2MR]

Health care facilities: establish new community benefit standards for tax-exempt hospital organizations (see H.R. 2859), H1947 [25AP]

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. 5208), H4186 [15AU]

——— create tax credit for nurse preceptors (see S. 1627), S1678 [16MY]

——— establish refundable healthcare worker tax credit with semiannual advance payment (see H.R. 1215), H915 [27FE]

——— exclude from gross income certain federally subsidized loan repayments for dental school faculty (see S. 2172), S2224 [22JN]

——— provide deduction for certain charity care provided by physicians (see H.R. 2986), H2085 [27AP]

——— provide exclusion for assistance provided to certain veterinary student loan repayment or forgiveness program participants (see S. 2829), S4554 [18SE] (see H.R. 4355), H3142 [23JN]

Health Coverage Tax Credit: extend (see H.R. 2914), H2049 [26AP]

——— permanently extend (see H.R. 3912), H2778 [7JN]

Historic Rehabilitation Tax Credit: improve (see S. 639), S636 [2MR]

Housing: allow for nonrecognition of gain on real property sold for use as affordable housing (see H.R. 5176), H4171 [8AU]

——— allow for tax credit for rent paid on personal residence of taxpayer (see H.R. 6721), H6859 [12DE]

——— deny interest and depreciation deductions for taxpayers owning more than certain number of single family properties (see S. 2224), S2310 [11JY]

——— designate projects serving extremely low-income households for purposes of allocating State housing credit ceiling and determining increased amount of low-income housing tax credit (see H.R. 418), H249 [20JA]

——— improve low-income housing credit (see S. 1377), S1419 [27AP] (see H.R. 3963), H2786 [9JN]

——— increase low-income housing credit for rehabilitation expenditures for buildings achieving enhanced energy performance (see S. 611), S569 [1MR]

——— provide credit for middle-income housing (see S. 3436), S5851 [7DE] (see H.R. 6686), H6740 [7DE]

——— provide that floor plan financing includes financing of certain trailers and campers (see S. 3345), S5597 [27NO] (see H.R. 3624), H2595 [24MY]

——— reform low-income housing credit (see S. 1557), S1623 [11MY] (see H.R. 3238), H2308 [11MY]

——— repeal certain incentives to upgrade energy efficiency standards relative to taxpayer subsidies for home electrification (see S. 2806), S4525 [14SE]

——— repeal qualified contract exception to extended low-income housing commitment rules for purposes of low-income housing credit (see H.R. 3719), H2637 [25MY]

Hurricane Ian: treat as qualified disaster for purposes of determining tax treatment of certain disaster-related personal casualty losses (see H.R. 1331), H1049 [1MR]

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. 2994), S4760 [28SE] (see H.R. 6653), H6739 [7DE]

Immigration: fund southern border wall by requiring work-authorized Social Security number to claim refundable tax credits and welfare applicants to verify citizenship, and increasing illegal border crossing fines (see S. 332), S311 [9FE]

Income: allow for certain distributions from health savings account for medical expenses incurred during certain time period before account was established (see H.R. 5690), H4497 [26SE]

——— deny deduction for executive compensation unless employer maintains profit-sharing distributions for employees (see H.R. 2628), H1725 [13AP]

——— exclude from gross income any interest paid on overpayment of taxes by individual or small business (see H.R. 2978), H2085 [27AP]

——— exclude from gross income certain compensation of election workers (see H.R. 4521), H3176 [10JY]

——— exclude per- and polyfluoroalkyl substances (PFAS) remediation reimbursements from gross income (see H.R. 2615), H1725 [13AP]

——— impose excise tax on excessively disparate wages paid to chief executive officers (see S. 3176), S5314 [1NO] (see H.R. 6191), H5362 [2NO]

——— impose minimum tax on certain wealthy tax payers that takes into account unrealized gains (see H.R. 6498), H5982 [29NO]

——— impose tax on certain high net worth households and trusts and establish certain anti-evasion and avoidance measures (see H.R. 4919), H4029 [26JY]

——— increase limitation on capital losses and index limitation to inflation (see H.R. 2684), H1845 [18AP]

——— increase limitation on deduction for State and local taxes (see H.R. 680), H576 [31JA] (see H.R. 2660), H1759 [17AP]

——— increase limitation on deduction for State and local taxes for individuals filing jointly (see S. 830), S825 [16MR] (see H.R. 339), H233 [12JA]

——— modify age limitations on eligibility for earned income tax credit (see H.R. 5689), H4497 [26SE]

——— modify limitation on deduction by individuals of certain State and local taxes (see H.R. 1326), H1049 [1MR]

——— modify limitation on deductions for certain taxes, including State and local taxes (see H.R. 3098), H2135 [5MY]

——— repeal limitation on deductions for certain taxes, including State and local taxes (see H.R. 160), H104 [9JA] (see H.R. 1260), H970 [28FE] (see H.R. 2555), H1717 [10AP]

——— require estimated income tax installments to be paid quarterly (see H.R. 3708), H2637 [25MY]

Indian Health Service: permit individuals eligible for assistance to qualify for health savings accounts (see H.R. 5546), H4380 [18SE]

Inflation Reduction Act: repeal (see H.R. 812), H678 [2FE]

——— repeal provisions relating to taxpayer subsidies for home electrification (see H.R. 1603), H1286 [14MR]

Information technology: allow refundable credit for purchase of communications signal boosters in areas with inadequate broadband Internet access service (see H.R. 6554), H6080 [1DE]

——— exclude certain broadband grants from gross income (see S. 341), S311 [9FE] (see H.R. 889), H822 [9FE]

——— require electronically prepared tax returns to include scannable code when submitted on paper (see H.R. 2688), H1845 [18AP]

Infrastructure Investment and Jobs Act: repeal provisions that impose new information reporting requirements for digital asset transfers (see S. 695), S714 [8MR]

Insurance: allow above-the-line deduction for health insurance premiums (see H.R. 109), H101 [9JA]

——— allow parental choice in selection of primary health insurance coverage or primary coverage under group health plan for newborn children (see H.R. 4195), H2964 [16JN]

——— ensure health care fairness and affordability for all Americans through universal access to equitable health insurance tax credits, reformed health savings accounts, and strengthened consumer protections (see H.R. 3129), H2170 [9MY]

——— establish system for taxation of catastrophic risk transfer companies to ensure sufficient capital to cover catastrophic insurance losses (see H.R. 3014), H2117 [28AP]

——— exclude debt held by certain insurance companies from capital assets (see H.R. 5707), H4497 [26SE]

——— exclude from definition of health insurance coverage certain medical stop-loss insurance obtained by certain plan sponsors of group health plans (see H.R. 2813), H1944 [25AP]

——— exempt from foreign insurer excise tax certain insurance policies issued by U.S. territory and possession insurers (see H.R. 377), H242 [17JA]

——— 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. 957), H825 [9FE]

——— increase oversight of pharmacy benefits manager services (see S. 2694), S3756 [27JY] (see H.R. 2679), H1845 [18AP] (see H.R. 4846), H3948 [25JY]

——— inform employers of flexible health insurance benefits (see H.R. 3798), H2740 [5JN]

——— permit high deductible health plans to provide chronic disease prevention services to plan enrollees prior to satisfying their plan deductible (see S. 655), S654 [6MR]

——— promote group health plan price transparency (see H.R. 4905), H4028 [26JY]

——— provide for certain health coverage of newborns (see H.R. 3387), H2377 [16MY]

——— provide for health reimbursement arrangements integrated with individual health insurance coverage (see H.R. 3799), H2740 [5JN]

——— provide for health reimbursement arrangements integrated with individual health insurance coverage (H.R. 3799), consideration (see H. Res. 524), H2989 [20JN]

——— provide special rules for purposes of determining if financial guaranty insurance companies are qualifying insurance corporations under passive foreign investment company rules (see S. 1787), S1899 [1JN] (see H.R. 3105), H2135 [5MY]

——— strengthen transparency requirements relative to pharmacy benefit managers (see H.R. 2816), H1945 [25AP]

Intelligence services: expand treatment of moving expenses to employees and new appointees in intelligence community who move pursuant to change in assignment that requires relocation (see S. 2967), S4759 [28SE] (see H.R. 6778), H6941 [13DE]

Internal Revenue Code: provide taxpayers flat tax alternative to current income tax system (see H.R. 1040), H839 [14FE]

International corporations: make look-through rule for related controlled foreign corporations permanent (see H.R. 4357), H3142 [23JN]

Investments: allow certain deductions to apply to qualified business development company interest dividends in same manner as qualified real estate investment trust dividends (see H.R. 5225), H4191 [18AU]

——— allow deduction for investment advisory expenses of certain funeral and cemetery trusts during suspension of miscellaneous itemized deductions (see H.R. 5251), H4196 [22AU]

——— establish American opportunity accounts, modify estate and gift tax rules, and reform taxation of capital income (see S. 441), S425 [15FE] (see H.R. 1041), H839 [14FE]

——— expand housing investment with mortgage revenue bonds (see S. 1805), S1982 [6JN]

——— impose financial transaction tax on trading of stocks, bonds and derivatives and invest such funds in domestic priorities (see S. 1990), S2097 [14JN] (see H.R. 4119), H2931 [14JN]

——— impose tax on certain volatile, high-volume stock, bond, and derivative transactions (see S. 2491), S3522 [25JY] (see H.R. 4870), H3949 [25JY]

——— index certain assets for purposes of determining gain or loss (see S. 1225), S1293 [20AP]

——— modify certain rules applicable to qualified small issue manufacturing bonds and expand certain exceptions to private activity bond rules for first-time farmers (see S. 2653), S3755 [27JY] (see S. 2723), S3894 [5SE] (see H.R. 3787), H2712 [1JN]

——— modify rehabilitation credit for certain small projects and eliminate requirement that taxpayer’s basis in building be reduced by amount of rehabilitation credit determined relative to such building (see H.R. 1785), H1437 [24MR]

——— modify treatment of certain rents received by real estate investment trusts from related parties (see H.R. 3749), H2664 [30MY]

——— permanently allow tax deduction at time investment in qualified property is made (see S. 314), S310 [9FE] (see S. 1117), S1090 [30MR] (see H.R. 2406), H1690 [30MR]

——— permit election relative to property transferred in connection with services to be made in electronic form (see H.R. 2611), H1725 [13AP]

——— provide emergency savings accounts for individuals (see H.R. 312), H232 [12JA]

——— provide for proper tax treatment of personal service income earned in pass-through entities (see H.R. 2686), H1845 [18AP]

——— provide investment credit for conversion of office buildings into other uses (see H.R. 419), H249 [20JA]

——— provide tax credit to issuers of American Infrastructure bonds (see S. 1695), S1743 [18MY]

——— reduce age for making catch-up contributions to retirement accounts to take into account time out of workforce to provide dependent care services (see H.R. 6772), H6941 [13DE]

——— restore tax exemption for advance refunding bonds (see S. 1453), S1533 [4MY] (see H.R. 1837), H1527 [28MR]

——— revise tax treatment of partnership interests received in connection with performance of services (see S. 3317), S5540 [15NO]

——— treat as outstanding any employee-owned stock purchased by business enterprise pursuant to certain employee stock ownership retirement plans under tax on private foundation excess business holdings (see H.R. 6440), H5893 [15NO]

IRS: allow individuals filing for extension on Federal tax return to avoid penalty for failure to pay income tax by timely paying certain percent of income tax liability for prior year (see H.R. 3566), H2499 [22MY]

——— apply mailbox rule for contracts to documents and payments electronically submitted (see S. 1338), S1417 [27AP]

——— clarify ability of National Taxpayer Advocate to hire and consult counsel as appropriate (see S. 1283), S1340 [25AP] (see H.R. 2755), H1907 [20AP]

——— clarify definition of broker relative to digital assets (see H.R. 1414), H1149 [7MR]

——— clarify that all Internal Revenue Code provisions shall apply to legally married same-sex couples in same manner as other married couples (see S. 2221), S2287 [10JY] (see H.R. 4322), H3140 [23JN]

——— codify guidance relative to treatment of certain services and items for chronic conditions as meeting preventive care deductible safe harbor for high deductible health plans in connection with health savings accounts (see S. 3224), S5338 [2NO] (see H.R. 3800), H2740 [5JN]

——— codify Trump administration rule eliminating disclosure requirements for certain tax-exempt organizations that engage in political activity (see S. 1105), S1089 [30MR] (see H.R. 4622), H3574 [13JY]

——— establish special rules relating to which professional sports leagues qualify to be exempt from taxation (see H.R. 6774), H6941 [13DE]

——— exclude strike benefits from gross income (see H.R. 5911), H4990 [6OC]

——— expand uses for 529 education savings accounts and encourage school choice (see S. 3520), S5996 [14DE] (see H.R. 6795), H6983 [14DE]

——— give National Taxpayer Advocate authority to comment on Dept. of the Treasury regulations (see H.R. 3789), H2712 [1JN]

——— improve and promote transparency, efficiency and operational integrity (see H.R. 2556), H1717 [10AP]

——— increase penalties for unauthorized disclosure of taxpayer information (see S. 3199), S5338 [2NO]

——— limit funding for enforcement (see H.R. 2060), H1629 [29MR]

——— limit funding for taxpayer services (see H.R. 2059), H1629 [29MR]

——— limit participation of staff in conferences being carried out by Independent Office of Appeals for purposes of resolving taxpayer dispute (see H.R. 6332), H5667 [9NO]

——— modify and reform rules relating to investigations and whistleblowers (see S. 625), S635 [2MR] (see H.R. 1300), H1048 [1MR] (see H.R. 1336), H1112 [3MR]

——— modify procedural rules for penalties (see S. 1249), S1294 [20AP]

——— modify rehabilitation credit to allow such credit to be taken in one taxable year (see H.R. 5882), H4985 [3OC]

——— notify taxpayers of specific information being sought from third parties for purposes of tax administration (see S. 2111), S2221 [22JN]

——— permit legally-married same-sex couples to amend their filing status outside statute of limitations and clarify that all Internal Revenue Code provisions shall apply in same manner as other married couples (see H.R. 4326), H3141 [23JN]

——— prohibit additional funding to be used to audit certain taxpayers (see S. 398), S397 [14FE]

——— prohibit audits based on Merchant Category Codes and require annual report listing total number of audits initiated for each Merchant Category Code (see S. 898), S860 [21MR]

——— prohibit from collecting or requiring submission of information on identification of any donor to tax-exempt organizations (see H.R. 4471), H3170 [6JY]

——— prohibit hiring of additional employees until Sec. of the Treasury certifies that no IRS employee has seriously delinquent tax debt (see H.R. 203), H105 [9JA]

——— provide accountability for funding provided under Inflation Reduction Act (see S. 338), S311 [9FE] (see H.R. 888), H822 [9FE]

——— provide alternative manner of furnishing certain health insurance coverage statements to individuals (see S. 3202), S5338 [2NO] (see S. 3227), S5360 [6NO] (see H.R. 3797), H2740 [5JN]

——— provide authority to postpone certain tax deadlines by reason of State declared disasters or emergencies (see S. 1815), S1982 [6JN] (see H.R. 3861), H2762 [6JN]

——— provide limits on reduction of user fees (see S. 232), S229 [2FE]

——— reform (see S. 1101), S1089 [30MR]

——— repeal certain transaction reporting threshold requirements and rescind certain enforcement and operations funding (see S. 123), S121 [26JA]

——— repeal restriction on use of funds to bring transparency to political activity of certain nonprofit organizations (see H.R. 142), H103 [9JA]

——— 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. 155), S171 [31JA] (see H.R. 360), H238 [13JA] (see H.R. 474), H277 [24JA]

——— require review of tax regulatory actions by Office of Information and Regulatory Affairs (see S. 2981), S4759 [28SE]

——— rescind certain balances and redirect them to U.S. Customs and Border Protection (see H.R. 1223), H915 [27FE]

——— rescind certain funds appropriated under Inflation Reduction Act (see H.R. 23), H97 [9JA]

——— streamline and improve employer reporting process relative to health insurance coverage and protect dependent privacy (see S. 3204), S5338 [2NO] (see H.R. 3801), H2740 [5JN]

——— 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. 1679), S1742 [18MY] (see H.R. 5872), H4950 [2OC]

——— temporarily prohibit hiring of additional employees until certain level of taxpayer services have improved (see S. 1337), S1417 [27AP]

——— terminate tax-exempt status of terrorist supporting organizations (see H.R. 6408), H5855 [14NO]

Kombucha: exempt from excise taxes and regulations imposed on alcoholic beverages (see S. 3365), S5692 [30NO] (see H.R. 6495), H5982 [29NO]

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. 737), S742 [9MR] (see H.R. 5428), H4295 [13SE] (see H.R. 5456), H4343 [14SE]

Lawyers and attorneys: allow above-the-line deduction for attorney fees and costs in connection with consumer claim awards (see S. 3459), S5897 [11DE] (see H.R. 6699), H6814 [11DE]

LGBTQI+: permit legally married same-sex couples to amend their filing status for tax returns outside statute of limitations (see S. 2171), S2223 [22JN]

Local government: ensure that bonds used to finance professional sports stadiums are not treated as tax-exempt bonds (see S. 392), S351 [13FE] (see H.R. 993), H837 [14FE]

Major League Baseball: require professional baseball club to compensate its home community if such club relocates its home field more than certain distance from its previous location (see H.R. 4071), H2883 [13JN]

Marijuana: allow deductions and credits relative to expenditures in connection with marijuana sales conducted in compliance with State law (see H.R. 2643), H1758 [17AP]

——— provide for new rules on regulation of marijuana (see H.R. 6673), H6740 [7DE]

Marriage penalty: eliminate in income tax rate brackets (see H.R. 579), H428 [26JA]

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 catastrophic plan (see H.R. 629), H509 [30JA]

——— establish Federal program to close coverage gap in States that have not expanded Medicaid and provide for temporary expansion of health insurance premium tax credits for certain low-income populations (see H.R. 3004), H2117 [28AP]

Medicare: modify net investment income tax and transfer revenues to Federal Hospital Insurance Trust Fund (see H.R. 34), H98 [9JA]

Members of Congress: provide that reimbursements by House of Representatives for expenses incurred in connection with official duties are not subject to tax (see H.R. 5880), H4985 [3OC]

——— reduce pay for failure to adopt concurrent budget resolution which does not provide for balanced budget, establish spending requirements, and restrict tax increases (see S. 6), S54 [23JA]

Mental health: allow first-dollar coverage of mental health services in health savings accounts (see H.R. 5752), H4712 [27SE]

Mining and mineral resources: establish mine methane capture incentive credit (see H.R. 3982), H2787 [9JN]

Mortgages: make permanent deduction for mortgage insurance premiums (see H.R. 3891), H2777 [7JN]

——— make permanent exclusion from gross income of discharges of qualified principal residence indebtedness (see H.R. 3890), H2777 [7JN]

Motor vehicles: clarify guidelines relative to tax credits for new clean vehicles (see S. 63), S98 [25JA]

——— equalize charitable mileage rate with business travel rate relative to deductibility of costs of operating motor vehicle (see S. 3020), S4948 [4OC] (see H.R. 3032), H2118 [28AP]

——— establish requirements for clean vehicle credit and qualifying advanced energy project credit to prevent offshoring by manufacturers (see S. 3397), S5750 [5DE]

——— establish tax on sale of electric vehicles and batteries (see S. 2882), S4653 [21SE]

——— expand new clean vehicle credit to include clean vehicles with fewer than 4 wheels (see S. 1779), S1843 [31MY]

——— prevent double dipping between tax credits and grants or loans for clean vehicle manufacturers (see S. 1244), S1293 [20AP]

——— prohibit Federal funding to study, propose, establish, implement, or enforce any mileage tax, including through funding of mileage tracking program (see H.R. 606), H489 [27JA]

——— prohibit foreign adversaries and certain entities related to such adversaries from claiming certain tax credits relating to electric vehicles (see H.R. 4441), H3158 [30JN]

——— prohibit seller of electric vehicle to be eligible for tax credit if vehicle is sold to Federal Government (see H.R. 326), H232 [12JA]

——— provide credit for new off-road plug-in electric vehicles (see H.R. 5656), H4455 [21SE]

——— reduce tax credit for new qualified plug-in electric drive motor vehicles by State subsidies for these vehicles (see H.R. 327), H232 [12JA]

——— repeal certain credits relative to alternative fuel vehicles (see H.R. 3754), H2664 [30MY]

——— repeal clean vehicle credit (see S. 3016), S4948 [4OC]

——— repeal electric vehicle tax incentives and establish credit to promote U.S. automobile manufacturing (see S. 2962), S4759 [28SE]

——— 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. 6660), H6739 [7DE]

National Firearms Act: repeal (see H.R. 450), H276 [24JA]

Native Americans: allow Tribes to collect past-due child support from non-custodial parents and allow tribal child support agencies to obtain other identifiable information of non-custodial parents (see S. 3154), S5213 [26OC]

——— recognize Indian Tribal governments for purposes of determining under adoption credit whether child has special needs (see S. 1065), S1053 [29MR]

Natural gas: provide credit for sale of renewable natural gas for use in certain motor vehicles (see H.R. 2448), H1692 [30MR]

——— repeal tax (see H.R. 484), H277 [24JA] (see H.R. 1141), H865 [21FE]

News media: provide tax incentives that support local newspapers and other local media (see H.R. 4756), H3857 [19JY]

Nonprofit organizations: include expenses relative to membership in health care sharing ministries to qualify for medical expenses deduction (see H.R. 3426), H2425 [17MY]

Nuclear energy: make advanced nuclear facilities eligible for qualifying advanced energy project credit (see H.R. 2488), H1707 [6AP]

Nurses: exclude certain Nurse Corps payments from gross income (see S. 1446), S1533 [4MY] (see H.R. 5080), H4151 [28JY]

Organ donation: provide refundable tax credit to individuals who donate certain life-saving organs and who are not reimbursed by any other entity (see H.R. 6171), H5361 [2NO]

Patient Protection and Affordable Care Act: provide exemptions for individual mandate for individuals residing in counties with fewer than 2 health insurance issuers offering plans on exchange (see H.R. 127), H102 [9JA]

——— repeal (see H.R. 112), H101 [9JA]

——— streamline employer reporting process and strengthen eligibility verification process for premium assistance tax credit and cost-sharing subsidies (see H.R. 1264), H970 [28FE]

Pensions: allow certain governmental pension plans to include firefighters, emergency medical technicians, and paramedics (see H.R. 5241), H4191 [18AU]

——— permit rollover contributions from Roth IRAs to designated Roth accounts (see H.R. 6757), H6941 [13DE]

——— provide for microemployer pension plan startup credit (see H.R. 6007), H5032 [19OC]

——— provide for periodic automatic reenrollment under qualified automatic contribution arrangements (see S. 2517), S3619 [26JY] (see H.R. 4924), H4029 [26JY]

——— waive early withdrawal penalty on certain distributions from qualified retirement plans (see H.R. 2637), H1758 [17AP]

Personal casualty losses: repeal temporary limitation (see S. 2236), S2310 [11JY] (see H.R. 4539), H3204 [11JY]

Petroleum: impose windfall profits excise tax on crude oil and rebate tax collected back to individual taxpayers (see S. 408), S397 [14FE] (see H.R. 1014), H838 [14FE]

Pharmaceuticals: establish generic drugs and biosimilars production credit (see H.R. 6109), H5174 [26OC]

——— include amounts paid for over-the-counter naloxone to qualify for medical expenses deduction (see H.R. 6161), H5228 [1NO]

——— provide authority to add additional vaccines to list of taxable vaccines (see H.R. 5143), H4164 [4AU]

Political action committees: require that online credit card contributions to political organization require billing address and credit verification value (see H.R. 3636), H2595 [24MY]

Political campaigns: require that online contributions to political organizations require credit verification value (see S. 491), S456 [16FE]

——— terminate taxpayer financing of Presidential election campaigns and party conventions (see S. 500), S457 [16FE]

Political ethics: require disclosure of Federal income tax returns by Presidents, Vice Presidents, Members of Congress, and candidates for such offices (see H.R. 2515), H1708 [6AP]

Pollution: establish excise tax on plastics (see S. 2844), S4589 [19SE] (see H.R. 5564), H4406 [19SE]

Poverty: establish national child poverty reduction target and make investments and policy changes to fully address child poverty (see H. Res. 551), H3142 [23JN]

——— extend earned income tax credit to caregivers and qualifying students and establish Community Volunteer Income Tax Assistance Matching Grant Program (see H.R. 5421), H4263 [12SE]

——— support livable wage and expanded welfare benefits, provide quality healthcare and education, and institute political and economic reforms to address systemic poverty (see H. Res. 532), H3071 [21JN]

Power resources: allow for payments to certain individuals who dye fuel (see S. 1692), S1743 [18MY] (see H.R. 3524), H2455 [18MY]

——— allow intangible drilling and development costs to be taken into account when computing adjusted financial statement income (see S. 3381), S5693 [30NO] (see H.R. 5073), H4150 [28JY]

——— eliminate certain fuel excise taxes and impose tax on greenhouse gas emissions to provide revenue for maintaining and building infrastructure (see H.R. 6665), H6739 [7DE]

——— establish credit for domestic production of rare earth magnets (see S. 3521), S5996 [14DE] (see H.R. 2849), H1946 [25AP]

——— extend energy credit for qualified fuel cell property (see S. 3027), S4948 [4OC] (see H.R. 5820), H4855 [28SE]

——— extend energy credit relative to microgrid controllers (see H.R. 5807), H4854 [28SE]

——— increase applicable dollar amount for qualified carbon oxide which is captured and utilized for purposes of carbon oxide sequestration credit (see S. 542), S531 [28FE] (see H.R. 1262), H970 [28FE]

——— oppose Federal efforts to establish carbon tax on fuels for electricity and transportation (see S. Con. Res. 23), S5214 [26OC]

——— provide that energy credit shall not apply to certain types of energy production on agricultural land (see H.R. 963), H825 [9FE]

——— repeal alcohol fuels credit, biodiesels fuel credit, sustainable aviation fuel credit, clean fuel production credit, and alcohol fuel, biodiesel, and alternative fuel mixtures credit (see H.R. 2902), H2048 [26AP]

——— repeal fossil fuel subsidies for oil companies (see H.R. 1483), H1247 [9MR]

——— repeal fossil fuel subsidies for oil companies and establish gas price rebates to individuals (see H.R. 1743), H1408 [23MR]

Presidents of the U.S.: provide for examination and disclosure of Federal income tax returns by Presidents and candidates for office of President (see S. 1272), S1340 [25AP]

——— require disclosure of Federal income tax returns by Presidents and Vice Presidents and candidates for such offices (see H.R. 908), H823 [9FE]

Public debt: extend public debt ceiling limit, reduce Federal spending, and promote economic growth (see H.R. 2811), H1944 [25AP] (see H.R. 3746), H2649 [29MY]

——— extend public debt ceiling limit, reduce Federal spending, and promote economic growth (H.R. 2811), consideration (see H. Res. 327), H2046 [26AP]

——— extend public debt ceiling limit, reduce Federal spending, and promote economic growth (H.R. 3746), consideration (see H. Res. 456), H2664 [30MY]

Public lands: permit States to impose sales taxes on qualifying purchases at any gift shop on Federal property (see H.R. 6059), H5104 [25OC]

Public utilities: modify private business use requirements for bonds issued for lead service line replacement projects (see S. 726), S742 [9MR] (see H.R. 1407), H1148 [7MR]

Puerto Rico: allow accelerated depreciation of certain qualified film and television and live theatrical productions (see H.R. 376), H242 [17JA]

——— make residents eligible for the earned income tax credit (see H.R. 257), H150 [10JA]

——— treat as part of U.S. for purposes of determining whether property qualifies for treatment as like-kind exchange (see H.R. 462), H276 [24JA]

Railroads: provide tax credit to encourage replacement or modernization of inefficient, outdated freight railcars (see H.R. 838), H708 [6FE]

Real estate: identify foreign purchasers in urban areas, increase foreign investment in real property withholding tax, and use proceeds to increase low-income housing tax credit ceiling (see S. 551), S531 [28FE] (see H.R. 3533), H2455 [18MY]

——— impose excise tax on failure of certain hedge funds owning excess single-family residences to dispose of such residences (see S. 3402), S5750 [5DE] (see H.R. 6608), H6144 [5DE]

——— increase exclusion from gain of sale of principal residence (see H.R. 1321), H1049 [1MR]

——— increase income cap for and make permanent mortgage insurance premium deduction (see H.R. 1384), H1147 [7MR]

——— increase limitation on estate tax valuation of certain real property used in farming or other trades or businesses (see H.R. 4937), H4030 [26JY]

——— increase limitation on qualified first-time homebuyers distributions (see H.R. 1052), H839 [14FE]

——— increase mortgage insurance premium deduction income cap and make such deduction permanent (see S. 1938), S2070 [13JN] (see H.R. 4212), H2990 [20JN]

——— restore taxable real estate investment trust (REIT) subsidiary asset test (see H.R. 5275), H4204 [25AU]

Renewable energy: extend publicly traded partnership ownership structure to energy power generation projects and transportation fuels (see S. 2641), S3755 [27JY] (see H.R. 3690), H2636 [25MY]

——— increase limitation on credit for biomass stoves and boilers (see S. 54), S75 [24JA]

——— require certain contract terms in contracts relative to wind turbines on land not owned by taxpayer as requirement in order to claim renewable resources credit (see H.R. 4151), H2956 [15JN]

Research: add new medical research component to credit for increasing research activities (see H.R. 5207), H4186 [15AU]

——— expand refundability and increase simplification of research credit for certain small businesses (see H.R. 6685), H6740 [7DE]

——— increase research tax credit and provide better access to the credit for business startups (see H.R. 5056), H4141 [27JY]

——— make portion of research credit refundable for certain small businesses engaging in specified medical research (see H.R. 5206), H4186 [15AU]

——— provide tax credit for translational research expenses relative to neurodegenerative diseases and psychiatric conditions (see H.R. 5821), H4855 [28SE]

——— restore amount of orphan drug tax credit (see H.R. 1350), H1112 [3MR]

——— restore deduction for research and experimental expenditures (see H.R. 2673), H1845 [18AP]

——— safeguard beneficial tax treatment on certain expenses from bolstering research and development sectors in foreign entities of concern (see S. 2823), S4526 [14SE]

Restaurants: provide partially refundable credit against payroll taxes for certain restaurants affected by coronavirus pandemic (see S. 28), S74 [24JA] (see H.R. 2575), H1724 [13AP]

Revenues: repeal income tax, abolish IRS, and institute national retail sales tax (see H.R. 25), H97 [9JA]

Rural areas: establish special rules for capital gains invested in rural opportunity zones (see H.R. 3906), H2778 [7JN]

——— provide for new markets tax credit investments in rural job zones (see S. 1455), S1534 [4MY] (see H.R. 5026), H4140 [27JY]

SBA: establish program to encourage small business concerns to make business succession plans (see H.R. 5939), H5007 [12OC]

——— prohibit from suspending collections on Paycheck Protection Program loans and economic injury disaster loans related to coronavirus (see S. 1142), S1090 [30MR]

——— provide for collection and sharing of information, including tax return information, for purposes of criminal investigations relative to Paycheck Protection Program loans (see H.R. 1476), H1206 [8MR]

Schools: allow rehabilitation expenditures for public school buildings to qualify for rehabilitation credit (see S. 1523), S1602 [10MY] (see H.R. 3181), H2243 [10MY]

——— create tax credit to address teacher and school leader shortage in early childhood, elementary, and secondary education (see S. 1567), S1623 [11MY] (see S. 2266), S2360 [12JY] (see H.R. 3265), H2309 [11MY]

——— increase and provide inflation adjustment for limitation on distributions from qualified tuition programs that may be used for elementary and secondary tuition (see S. 426), S425 [15FE]

——— provide for exclusion from gross income for compensation of certain school resource officers (see H.R. 2478), H1698 [3AP]

SEC: require corporations to publicly disclose financial reporting on country-by-country basis to provide transparency on use of tax havens or offshoring jobs (see S. 638), S636 [2MR] (see H.R. 4938), H4030 [26JY]

Securities: restore limitation on downward attribution of stock ownership in applying constructive ownership rules to controlled foreign corporations (see H.R. 5751), H4712 [27SE]

Ships and vessels: establish tax credits for personal locator beacons on certain vessels (see H.R. 5655), H4455 [21SE]

——— 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 S. 3001), S4826 [29SE] (see H.R. 1044), H839 [14FE]

——— modify clean fuel production credit to provide special rate for sustainable vessel fuel (see S. 3002), S4826 [29SE]

Small business: increase limitations on expensing of depreciable business assets (see S. 2609), S3754 [27JY] (see H.R. 3661), H2635 [25MY]

——— increase threshold for de minimis exception for information reporting by third party settlement organizations (see H.R. 3530), H2455 [18MY]

——— modify exclusion for gain from qualified small business stock (see S. 1243), S1293 [20AP] (see H.R. 2767), H1908 [20AP]

——— promote establishment and growth (see H.R. 3937), H2785 [9JN]

——— provide credit for re-enrollment provisions in retirement plans of small employers (see S. 2512), S3619 [26JY]

——— provide emergency savings accounts for small businesses (see H.R. 313), H232 [12JA]

——— provide exclusion from gross income for interest on certain small business loans (see H.R. 3060), H2125 [2MY]

——— provide taxpayer bill of rights for small businesses (see S. 1177), S1210 [18AP] (see H.R. 2681), H1845 [18AP]

——— repeal excise tax on indoor tanning services (see S. 1937), S2070 [13JN] (see H.R. 936), H824 [9FE]

Social Security: enhance benefits and ensure long-term solvency (see S. 393), S351 [13FE] (see H.R. 1046), H839 [14FE]

——— exclude from creditable wages income earned by aliens for services illegally performed in the U.S. or derived from illegal trade or businesss (see H.R. 779), H677 [2FE]

——— exclude portion of lump-sum Social Security benefit payment that relates to periods prior to taxable year from determination of household income (see H.R. 4348), H3141 [23JN]

——— increase funding for Social Security and Medicare through modifications to income cap, increase to contributions by high-income earners, and closing of loopholes (see S. 1174), S1210 [18AP] (see H.R. 4535), H3204 [11JY]

——— protect senior citizens and increase solvency of trust funds (see S. 424), S398 [14FE]

——— protect system and improve benefits (see S. 2280), S2360 [12JY] (see H.R. 4583), H3476 [12JY]

——— provide for temporary reduction of inclusion in gross income of old-age and survivors insurance benefit payments and tier 1 railroad retirement benefits (see S. 2800), S4525 [14SE]

——— reform (see H.R. 671), H575 [31JA]

——— repeal inclusion of benefits in gross income (see H.R. 3206), H2307 [11MY]

Sound recording and reproducing: provide for election to expense certain qualified sound recording costs otherwise chargeable to capital account (see S. 1625), S1678 [16MY] (see H.R. 1259), H970 [28FE]

Space policy: provide bonus depreciation for certain space launch expenditures (see S. 589), S568 [1MR] (see H.R. 1363), H1113 [3MR]

Sports: allow nonrefundable credit for certain organized sport equipment expenses (see H.R. 6703), H6814 [11DE]

——— exclude major professional sports leagues from qualifying as tax-exempt organizations (see H.R. 578), H428 [26JA]

——— make permanent 7-year depreciation recovery period for motorsport entertainment complexes (see S. 2462), S3521 [25JY] (see H.R. 2696), H1846 [18AP]

——— prohibit tax-exempt status for professional sports leagues (see H.R. 3908), H2778 [7JN]

——— remove private or commercial golf courses and country clubs from list of uses for which certain proceeds cannot be used (see H.R. 3124), H2135 [5MY]

Standard deduction: permanently increase (see H.R. 3270), H2310 [11MY]

——— rename as guaranteed deduction and add bonus amount to guaranteed deduction for certain taxable years (see H.R. 3864), H2762 [6JN] (see H.R. 3936), H2785 [9JN]

States: assess State by State impact of Federal taxation and spending (see H.R. 6297), H5651 [8NO]

Students: allow to take saver’s credit (see H.R. 2641), H1758 [17AP]

Taiwan: authorize negotiation and conclusion and provide for congressional consideration of tax agreement between American Institute in Taiwan and Taipei Economic and Cultural Representative Office (see S. 1457), S1534 [4MY] (see H.R. 4729), H3856 [19JY]

——— provide special rules for taxation of certain residents of Taiwan with income from sources within U.S. (see S. 3084), S5109 [19OC] (see H.R. 5988), H5031 [19OC]

——— recognize value of tax agreement (see S. Res. 91), S636 [2MR] (see H. Res. 449), H2638 [25MY]

Tax Convention With Chile: ratify (see H. Res. 487), H2788 [9JN]

Tax Cuts and Jobs Act: make permanent certain provisions affecting individuals, families, and small businesses (see H.R. 976), H832 [10FE]

Tax-exempt organizations: impose asset test on professional sports leagues qualifying for tax-exempt status (see S. 2519), S3619 [26JY]

——— require return information be made available in searchable format and provide disclosure of identity of contributors to certain tax-exempt organizations (see S. 17), S54 [23JA]

Taxpayers: waive fee for installment agreements for taxpayers with income below certain percentage of Federal poverty level and taxpayers using direct debit (see H.R. 2675), H1845 [18AP]

Teachers: allow early childhood educators to take educator expense deduction (see S. 3037), S4948 [4OC] (see H.R. 5928), H4998 [11OC]

——— expand eligible educators who receive educator expense deduction for certain nonathletic supplies to include interscholastic sports administrators and coaches (see H.R. 3351), H2347 [15MY]

——— provide refundable tax credit for certain teachers as supplement to State effort to provide teachers with livable wage (see S. 1584), S1624 [11MY] (see H.R. 3264), H2309 [11MY]

Telecommunications: exclude gain from sale or exchange of entire interest in wholly-owned rural incumbent local exchange carrie (see H.R. 1178), H874 [24FE]

Television: provide credits for carriage of independent programmers by certain multichannel video programming distributors (see H.R. 6072), H5172 [26OC]

Territories: allow certain credits and deductions to be taken as refundable tax credit by Puerto Rico businesses or residents and extend such credits and deductions to U.S. possessions (see H.R. 4026), H2807 [12JN]

——— modify residence and source rules to provide for economic recovery (see H.R. 1034), H839 [14FE]

——— modify source rules for personal property sales (see H.R. 1037), H839 [14FE]

——— modify source rules to provide for economic recovery (see H.R. 1036), H839 [14FE]

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. 4610), H3573 [13JY]

Timber: provide special rule for certain casualty losses of uncut timber (see H.R. 655), H574 [31JA]

Tobacco products: deny deduction for advertising and promotional expenses for tobacco products and electronic nicotine delivery systems (see S. 464), S455 [16FE]

——— provide tax rate parity among all tobacco products (see S. 2929), S4678 [26SE] (see H.R. 5715), H4498 [26SE]

Transportation: allow for one-time distributions from certain transportation fringe benefit accounts (see H.R. 3959), H2786 [9JN]

——— decrease distance required for National Guard and Reserve members to qualify for reimbursement of certain training-related travel costs (see H.R. 5844), H4909 [29SE]

——— exclude employer-reimbursed travel expenses for abortion-related care from taxation (see H.R. 3132), H2170 [9MY]

Treaties and agreements: secure supply chain by providing election to determine foreign income taxes paid or incurred to certain Western Hemisphere countries without regard to certain regulations (see H.R. 4029), H2807 [12JN]

Trucking industry: establish refundable tax credit for commercial truck drivers (see H.R. 2450), H1692 [30MR]

——— repeal excise tax on heavy trucks and trailers (see S. 694), S714 [8MR] (see H.R. 1440), H1205 [8MR]

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 S. 1149), S1091 [30MR]

U.S. Tax Court: limit funding (see H.R. 2151), H1632 [29MR]

Ukraine: impose certain tax penalties in connection with invasion of Ukraine and use revenues for Ukraine reconstruction fund (see H.R. 6416), H5891 [15NO]

——— support coordinated and effective international response to crisis and use of Russian reparations for recovery and reconstruction efforts, and ensure burden of funding reconstruction does not fall on U.S. taxpayers (see H. Con. Res. 66), H4437 [20SE]

Unemployment: expand availability of penalty-free distributions to unemployed individuals from retirement plans (see H.R. 585), H428 [26JA]

——— provide that individuals engaged in labor disputes may receive unemployment benefits (see H.R. 6063), H5104 [25OC]

Veterans: allow tax credits to veterans for establishment of franchises (see H.R. 3214), H2307 [11MY]

——— establish small business start-up tax credit for veterans creating businesses in underserved communities (see H.R. 3084), H2134 [5MY]

——— exclude all military retirement and related benefits from Federal income tax (see S. 3243), S5402 [7NO]

——— provide for deductibility of charitable contributions to veterans’ service organizations that do not have wartime service membership requirements (see S. 677), S669 [7MR] (see H.R. 1432), H1149 [7MR]

——— provide work opportunity credit for hiring veterans in field of renewable energy (see H.R. 1554), H1278 [10MR]

Virgin Islands: cover into treasury revenue from tax on gasoline refined in Virgin Islands and entered into U.S. (see H.R. 1035), H839 [14FE]

——— provide that certain residents who are shareholders of certain corporations are not treated as U.S. persons for purposes of determining certain income inclusions relative to such corporations (see H.R. 1039), H839 [14FE]

Volunteer workers: provide exclusion from gross income for AmeriCorps educational awards (see S. 3487), S5961 [13DE] (see H.R. 6759), H6941 [13DE]

Voting: treat certain tax return preparers as voter registration agencies for purpose of distributing voter registration application forms (see H.R. 2629), H1725 [13AP]

Water: facilitate water leasing and water transfers to promote conservation and efficiency (see S. 1874), S2028 [8JN] (see H.R. 3954), H2786 [9JN]

——— impose excise tax on water use during droughts (see H.R. 5325), H4217 [1SE]

Wildfires: exclude from gross income compensation for expenses and losses resulting from certain wildfires (see H.R. 4970), H4137 [27JY]

——— exclude from gross income settlement funds received relative to certain wildfire damages and establish deduction for attorney fees awarded for such damages (see H.R. 176), H104 [9JA]

——— provide refundable credit for wildfire mitigation expenditures (see H.R. 6861), H6997 [19DE]

Women: recognize that U.S. needs to support and strengthen mothers in workforce by investing in Mom Economy (see S. Res. 306), S3460 [20JY] (see H. Res. 605), H3888 [20JY]

Cloture motions

Tax Convention With Chile: ratify, S2116 [15JN], S2157 [21JN]

Cost Estimates

Custom Health Option and Individual Care Expense (CHOICE) Arrangement Act (H.R. 3799): CBO, H3010 [21JN]

Excerpts

American Families Plan Tax Compliance Agenda: Dept. of the Treasury, H79 [9JA]

Letters

Custom Health Option and Individual Care Expense (CHOICE) Arrangement Act: several health organizations, H3042 [21JN]

——— William Samuel, AFL–CIO, H3028 [21JN]

Family and Small Business Taxpayer Protection Act: Charles O. Rossotti, H77 [9JA]

——— Charles P. Rettig, IRS, H84 [9JA]

——— Janet Yellen, Sec. of the Treasury, H85 [9JA]

Limit, Save, Grow Act: Representative Pascrell, H2032 [26AP]

Self-Insurance Protection Act: several health organizations, H3042 [21JN]

Memorandums

Distribution of Claims for Certain Renewable Energy Tax Credits: Committee on Taxation (Joint), H2025 [26AP]

Messages

Budget of the U.S. Government for Fiscal Year 2024: President Biden, S996 [28MR], H1516 [28MR]

Motions

Insurance: provide for health reimbursement arrangements integrated with individual health insurance coverage (H.R. 3799), H3046 [21JN]

IRS: rescind certain funds appropriated under Inflation Reduction Act (H.R. 23), H94 [9JA]

Public debt: extend public debt ceiling limit, reduce Federal spending, and promote economic growth (H.R. 2811), H2037 [26AP]

——— extend public debt ceiling limit, reduce Federal spending, and promote economic growth (H.R. 3746), S1868 [1JN]

Press releases

CBO—New IRS Audits Will Grab at Least $20B From Lower- and Middle-Income Families: Committee on Ways and Means (House), H79 [9JA]

Democrats Fail To Protect Middle Class From IRS Audits: Committee on Ways and Means (House) Republican Members, H82 [9JA]

Extending Trump Tax Cuts Would Add $3.5 Trillion to the Deficit, According to CBO: Committee on the Budget (Senate), H2608 [25MY]

Remarks in House

African Americans: address hardships and disparities faced by Black people in order to encourage more inclusive policymaking, H228 [12JA], H4332 [14SE], H6728–H6732 [7DE]

——— address hardships and disparities faced by Black women in order to encourage more inclusive policymaking (H. Res. 484), H2771 [7JN]

Agriculture: exclude from gross income interest received on certain loans secured by agricultural real property (H.R. 3139), H2180 [10MY]

Airport and Airway Trust Fund: extend funding and expenditure authority (H.R. 6503), H6756–H6759 [11DE]

Bicycles: provide tax credit for purchase of certain new electric bicycles (H.R. 1685), E466 [18MY]

Biden, President: evaluation of administration, H2448–H2451 [18MY], H4259 [12SE], H5472 [7NO]

——— evaluation of administration relative to economy, H1242–H1245 [9MR], H1732 [17AP], H1889 [20AP], H3194–H3198 [11JY], H5656 [9NO]

——— evaluation of administration relative to energy policy, H223 [12JA], H5183 [1NO], H5997 [30NO], H6117 [5DE], H6200 [6DE]

——— evaluation of administration relative to immigration, H992 [1MR]

——— State of the Union Message, H746, H770–H772 [8FE]

Budget: constitutional amendment to require balanced (H.J. Res. 55), H1770 [18AP]

——— constitutional amendment to require balanced (H.J. Res. 80), H3601 [14JY]

——— deficit, H6851 [12DE]

——— oppose proposed repeal of tax provisions benefiting oil and natural gas industries, H1587, H1588 [29MR]

Business and industry: prohibit financial benefits to oil and gas companies that are allowed any allowance for percentage depletion, H413, H414 [26JA]

California: alleged mismanagement of unemployment insurance fund, H1538 [29MR]

——— call for suspension of State gas tax, H4305 [14SE]

Children and youth: address child poverty and gun violence, H221 [12JA]

——— expand child tax credit, H68 [9JA]

Combat-Injured Veterans Tax Fairness Act: clarify application to members of Coast Guard when not in service of Dept. of the Navy (H.R. 3085), H2588 [24MY]

Community development: allow tax credit for neighborhood revitalization, H2749 [6JN]

——— extend certain incentives related to empowerment zones to District of Columbia (H.R. 6488), E1133 [28NO]

Congress: accomplishments of 118th Congress, H1770, H1772 [18AP]

——— express that healthcare freedom is future of healthcare, H3034–H3036 [21JN]

——— legislative priorities, H4339–H4342 [14SE]

Consumers: oppose national sales tax and support tax cut to benefit middle class (H. Res. 212), H1263 [10MR]

Corporations: corporate tax rate reform, H1254 [10MR]

Democratic Party: national agenda, H349 [26JA], H899 [27FE], H1122 [7MR], H1941 [25AP], H6929 [13DE]

Dept. of HHS: ensure notification to employers of availability of tax-advantaged flexible health insurance benefits, focusing on small businesses in rural areas, H3033, H3034 [21JN]

——— prohibit funding to implement certain bulletin on State use of health care-related taxes to fund Medicaid and rule to improve access and quality of care for Medicaid and Children’s Health Insurance Program enrollees, H5844, H5845 [14NO]

Dept. of Labor: ensure certain legislation would not result in higher premium rates for older workers, H3032, H3033 [21JN]

Dept. of the Interior: complete all actions necessary for certain land to be held in restricted fee status by Oglala Sioux Tribe and Cheyenne River Sioux Tribe (H.R. 3371), H4364–H4366 [18SE], H4427 [20SE]

Dept. of the Treasury: regulations relative to tax credits for solar power installations, H2385 [17MY]

——— submit to Congress audit rates of taxpayers claiming adoption tax credit and audit practices for refundable and nonrefundable personal tax credits, H270 [24JA]

Dept. of Transportation: 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 (H.R. 422), H268 [24JA]

Drugs: decriminalize marijuana, H3114 [23JN]

——— establish requirements relative to cost-sharing for certain insulin products, E1105 [15NO]

——— establish requirements relative to cost-sharing for certain insulin products for children, H2983 [20JN]

Ecology and environment: establish business tax credit for purchase of zero-emission electric lawn, garden, and landscape equipment (H.R. 6013), E1004 [20OC]

Economy: impact of tax cuts, H1942–H1944 [25AP]

——— national objectives priority assignments, H1245 [9MR], H1900 [20AP]

Education: allow credit for charitable donations to nonprofit organizations providing education scholarships to qualified elementary and secondary students (H.R. 531), H434 [27JA]

——— allow qualified distributions from qualified tuition programs for certain aviation maintenance and commercial pilot courses, H3618 [17JY]

——— allow qualified distributions from qualified tuition programs for certain aviation maintenance and commerical pilot courses (H.R. 1818), H1469 [28MR]

——— expand use of Coverdell education savings accounts as lifelong learning accounts to pay for skills training, career-related learning, and professional development, H581 [1FE]

Employment: allow employers credit for wages paid to employees who participate in qualified apprenticeship programs (H.R. 1536), H1263 [10MR]

——— 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, E20 [11JA]

Families and domestic relations: make alimony deductible (H.R. 2634), H1794 [18AP], H2044 [26AP]

——— make credit for adoption of special needs children refundable (H.R. 2510), H5998 [30NO], E1148 [30NO]

Firearms: increase certain taxes (H.R. 4283), H6924 [13DE]

——— 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. 52), H3494 [13JY], H3636 [17JY], H3691 [18JY], E756 [4AU]

——— remove short-barreled rifles, short-barreled shotguns, and certain other weapons from definition of firearms for purposes of National Firearms Act, H340 [26JA]

——— remove short-barreled rifles, short-barreled shotguns, and certain other weapons from definition of firearms for purposes of National Firearms Act (H.R. 646), H620 [1FE]

——— update definition of rifles (H.R. 381), H746 [8FE]

House of Representatives: legislative priorities, H517 [31JA], H6199 [6DE]

Housing: reform low-income housing credit, H1336 [23MR]

Ilitch Holdings, Inc.: investigate use of taxpayer funds for urban renewal projects in Detroit, MI, H1333 [23MR]

Income: increase limitation on deduction for State and local taxes, H6876 [13DE]

——— increase limitation on deduction for State and local taxes for individuals filing jointly (H.R. 339), H507 [30JA]

——— repeal limitation on deductions for certain taxes, including State and local taxes (H.R. 1260), H954 [28FE], H1324 [22MR], H1794 [18AP], H2044 [26AP]

——— repeal limitation on deductions for certain taxes, including State and local taxes (H.R. 160), H2075 [27AP]

——— repeal limitation on deductions for certain taxes, including State and local taxes (H.R. 2555), H1896 [20AP]

Inflation Reduction Act: impact, H2767 [7JN], H3604 [14JY]

Insurance: exclude from definition of health insurance coverage certain medical stop-loss insurance obtained by certain plan sponsors of group health plans, H3022, H3026–H3028 [21JN]

——— inform employers of flexible health insurance benefits, H3022, H3024 [21JN]

——— provide for health reimbursement arrangements integrated with individual health insurance coverage (H.R. 3799), H2982, H2983 [20JN], H3022–H3036, H3055 [21JN], H3114 [23JN], H3218 [12JY], E598 [22JN], E607 [23JN]

——— provide for health reimbursement arrangements integrated with individual health insurance coverage (H.R. 3799), consideration (H. Res. 524), H3003–H3013 [21JN]

Investments: modify rehabilitation credit for certain small projects, eliminate requirement that taxpayer’s basis in building be reduced by amount of rehabilitation credit determined relative to such building (H.R. 1785), H2510 [23MY]

IRS: increase funding for staffing, H4039 [27JY]

——— provide alternative manner of furnishing certain health insurance coverage statements to individuals (H.R. 3797), H3050, H3051 [21JN], E610 [23JN]

——— rescind certain funds appropriated under Inflation Reduction Act (H.R. 23), H62, H76–H94 [9JA], H116, H121, H145, H146 [10JA], H161, H168 [11JA], H229 [12JA], H653 [2FE], H1764 [18AP], H3010 [21JN]

——— streamline and improve employer reporting process relative to health insurance coverage and protect dependent privacy (H.R. 3801), H3048–H3050 [21JN], E608 [23JN]

Labor unions: classify business interference in worker organization campaigns as political speech and establish reporting requirement for employers who intervene in protected labor activities, H1541 [29MR]

Local government: ensure that bonds used to finance professional sports stadiums are not treated as tax-exempt bonds (H.R. 993), E123 [14FE]

Marijuana: allow deductions and credits relative to expenditures in connection with marijuana sales conducted in compliance with State law (H.R. 2643), E320 [17AP]

Mental health: strengthen parity in mental health and substance use disorder benefits, H2385 [17MY]

Natural gas: repeal tax (H.R. 1141), H5997 [30NO]

Newsom, Gavin: impact of policies on California economy and quality of life, H6073–H6076 [1DE]

North Carolina: 13th Congressional District economy priority assignments, H2180 [10MY]

Patient Protection and Affordable Care Act: anniversary, H1414 [24MR]

——— repeal, H3008, H3009 [21JN]

Power resources: repeal fossil fuel subsidies for oil companies (H.R. 1483), E203 [9MR]

Public debt: extend public debt ceiling limit, reduce Federal spending, and promote economic growth (H.R. 2811), H1917, H1934, H1938–H1941 [25AP], H1953, H1954, H1957, H1959, H1979–H2038, H2040, H2041, H2042–H2044 [26AP], H2070, H2071, H2073 [27AP], H2105, H2106 [28AP], H2154 [9MY], H2182, H2236 [10MY], H2317, H2332, H2334–H2337 [15MY], H2354, H2355, H2359, H2362, H2363, H2364, H2367 [16MY], H2382, H2384, H2409, H2410–H2413, H2420 [17MY], H2432, H2442, H2445 [18MY], H2485 [22MY], H2511, H2521, H2533 [23MY], H2552, H2554, H2558, H2559, H2561, H2578, H2588–H2591 [24MY], H2602, H2607, H2608, H2609, H2610, H2611, H2612, H2613, H2614, H2615, H2618, H2619, H2621, H2622, H2623, H2628–H2632 [25MY], E377 [28AP], E391 [2MY], E491, E492, E496 [25MY]

——— extend public debt ceiling limit, reduce Federal spending, and promote economic growth (H.R. 2811), consideration (H. Res. 327), H1960–H1978 [26AP]

——— extend public debt ceiling limit, reduce Federal spending, and promote economic growth (H.R. 3746), H2668, H2669, H2670, H2681–H2706 [31MY], H2733 [5JN], H2747 [6JN], H2890, H2892 [14JN], H3219 [12JY], H5997 [30NO], E534 [7JN]

——— extend public debt ceiling limit, reduce Federal spending, and promote economic growth (H.R. 3746), consideration (H. Res. 456), H2671–H2680 [31MY]

Public lands: permit States to impose sales taxes on qualifying purchases at any gift shop on Federal property (H.R. 6059), E1014 [25OC]

Puerto Rico: repeal legislation which allows U.S. citizens to avoid Federal tax through residency, H6133 [5DE], H6727 [7DE]

Republican Party: national agenda, H61 [9JA], H164, H201 [11JA], H208 [12JA], H289 [25JA], H585 [1FE], H652 [2FE], H1303 [22MR], H1881–H1884 [19AP], H2982 [20JN], H3010 [21JN], H3958, H4016 [26JY], H4124–H4128 [27JY], H4927–H4931 [30SE], H4953 [3OC], H5648 [8NO], H6055 [1DE]

Research: restore deduction for research and experimental expenditures (H.R. 2673), H1898 [20AP]

Restaurants: provide partially refundable credit against payroll taxes for certain restaurants affected by coronavirus pandemic (H.R. 2575), E308 [13AP]

Revenues: repeal income tax, abolish IRS, and institute national retail sales tax (H.R. 25), H289 [25JA], H506 [30JA], H520 [31JA], H804 [9FE], H1790–H1795 [18AP]

Schools: provide for exclusion from gross income for compensation of certain school resource officers (H.R. 2478), H2448 [18MY]

Social Security: enhance benefits and ensure long-term solvency, H4415 [20SE]

——— enhance benefits and ensure long-term solvency (H.R. 1046), H1158 [8MR]

——— protect system and improve benefits, H292 [25JA], H435, H475 [27JA], H584 [1FE], H804 [9FE], H919 [28FE], H2466 [22MY], H2734 [5JN]

——— reform, H589 [1FE], H653, H654 [2FE]

Social Security Act: anniversary, H3962 [26JY], H4038 [27JY]

Timber: provide special rule for certain casualty losses of uncut timber (H.R. 655), H1875 [19AP]

Transportation: exclude employer-reimbursed travel expenses for abortion-related care from taxation (H.R. 3132), E407 [9MY]

Trucking industry: repeal excise tax on heavy trucks and trailers, H1235 [9MR]

——— repeal excise tax on heavy trucks and trailers (H.R. 1440), H6875 [13DE]

Trump, Donald J.: evaluation of pending fraud trial, H4948 [2OC]

Veterans: establish small business start-up tax credit for veterans creating businesses in underserved communities (H.R. 3084), H2588 [24MY]

Wildfires: exclude from gross income compensation for expenses and losses resulting from certain wildfires (H.R. 4970), H5186 [1NO]

——— exclude from gross income settlement funds received relative to certain wildfire damages and establish deduction for attorney fees awarded for such damages (H.R. 176), H120 [10JA]

Remarks in Senate

Airport and Airway Trust Fund: extend funding and expenditure authority (H.R. 6503), S5979–S5983 [14DE], S6067 [19DE]

——— extend funding and expenditure authority (H.R. 6503), unanimous-consent request, S5980, S5982 [14DE]

Armed Forces: make employers of spouses of military personnel eligible for work opportunity credit (S. 596), S570 [1MR]

Aviation: clarify use of State and local sales taxes on aviation fuel (S. 2351), S2990 [18JY]

Biden, President: evaluation of administration, S758–S760 [14MR], S811 [16MR]

——— evaluation of administration relative to economy, S161 [31JA], S250 [7FE], S786–S791 [15MR], S1017–S1019 [29MR], S1716 [18MY], S2057 [13JN], S2337–S2341 [12JY], S2972 [18JY], S3575–S3577 [26JY], S4258 [7SE], S4569 [19SE], S4691 [27SE]

——— evaluation of administration relative to energy policy, S276 [9FE], S436 [16FE], S2109–S2111 [15JN]

——— State of the Union Message, S273–S275 [9FE]

Budget: constitutional amendment to require balanced, S66 [24JA]

——— constitutional amendment to require balanced (S.J. Res. 13), S343 [13FE]

Business and industry: expand denial of deduction for certain excessive employee remuneration (S. 3155), S5216 [26OC]

——— permanently extend allowance for depreciation, amortization, or depletion for purposes of determining income limitation on deduction for business interest (S. 1232), S1997 [7JN]

Children and youth: reinstate expanded child tax credit, S5664 [29NO]

Colleges and universities: modify excise tax on investment income of private colleges and universities (S. 3514), S5975 [14DE]

——— modify excise tax on investment income of private colleges and universities (S. 3514), unanimous-consent request, S5975 [14DE]

Computers: increase semiconductor manufacturing incentives to enable advanced research and development, secure supply chain, and ensure national security and economic competitiveness, S816–S818 [16MR]

Congress: goals of 118th Congress, S81 [25JA]

Corporations: effects of potential global minimum tax, S1639 [15MY]

Democratic Party: national agenda, S107 [26JA], S339 [13FE]

Dept. of Defense: funding through rescissions of IRS funding, S1885, S1886 [1JN]

Depts. of Defense and Veterans Affairs, and related agencies: reduce funding to divisions B and C and rescind certain IRS funding, S5276 [1NO]

Economy: jump-start economic recovery through formation and growth of new businesses, S2270 [10JY]

Foreign trade: impose carbon border adjustment on energy intensive imports and incentivize decarbonization of domestic manufacturing, S4936 [4OC]

Government regulations: eliminate loopholes that allow billionaires to defer tax indefinitely through certain planning strategies and modify certain tax provisions so that billionaires are required to pay taxes annually (S. 3367), S5694 [30NO]

Health: expand eligibility for refundable tax credit for coverage under qualified health plans and improve cost-sharing subsidies under Patient Protection and Affordable Care Act (S. 8), S189 [1FE]

——— treat certain amounts paid for physical activity, fitness, and exercise as amounts paid for medical care (S. 786), S1011 [29MR]

Housing: provide credit for middle-income housing (S. 3436), S5905, S5906 [12DE]

Income: increase limitation on deduction for State and local taxes for individuals filing jointly (S. 830), S827 [16MR]

Inflation Reduction Act: impact, S1150 [18AP], S5722–S5725 [5DE], S5903 [12DE]

Information technology: exclude certain broadband grants from gross income (S. 341), S2087, S2088 [14JN]

IRS: funding, S5378, S5379 [7NO], S5978 [14DE]

——— modify and reform rules relating to investigations and whistleblowers (S. 625), S3741 [27JY]

——— prohibit additional funding to be used to audit certain taxpayers, S549 [1MR]

——— provide accountability for funding provided under Inflation Reduction Act (S. 338), S1151 [18AP]

——— reform (S. 1101), S1239 [19AP]

——— reform (S. 1101), unanimous-consent request, S1239 [19AP]

——— repeal certain transaction reporting threshold requirements and rescind certain enforcement and operations funding (S. 123), S128 [26JA], S137 [30JA]

——— report on costs and requirements of Direct eFile tax return system, S1891 [1JN]

——— rescind certain funds appropriated under Inflation Reduction Act (H.R. 23), S58 [23JA], S80 [25JA]

Motor vehicles: clarify guidelines relative to tax credits for new clean vehicles (S. 63), S107, S113–S115 [26JA], S163 [31JA]

——— clarify guidelines relative to tax credits for new clean vehicles (S. 63), unanimous-consent request, S114, S115 [26JA]

——— establish tax on sale of electric vehicles and batteries (S. 2882), S5520 [15NO]

Pensions: provide for periodic automatic reenrollment under qualified automatic contribution arrangements (S. 2517), S3623 [26JY]

Protocol Amending Tax Convention With Chile: ratify, S214 [2FE]

Public debt: extend public debt ceiling limit, reduce Federal spending, and promote economic growth (H.R. 2811), S1337 [25AP], S1353, S1357, S1375–S1377 [26AP], S1404 [27AP], S1429, S1443 [1MY], S1445, S1447, S1451 [2MY], S1471, S1472 [3MY], S1521, S1523, S1524 [4MY], S1553, S1556 [9MY], S1588–S1590 [10MY], S1642–S1645 [15MY], S1655–S1657, S1659 [16MY], S1716–S1719 [18MY]

——— extend public debt ceiling limit, reduce Federal spending, and promote economic growth (H.R. 3746), S1777, S1778 [30MY], S1813–S1815, S1818, S1820–S1823, S1852, S1855 [31MY], S1857, S1858, S1860–S1892 [1JN], S1964 [6JN], S2180 [21JN], S4422 [13SE]

——— extend public debt ceiling limit, reduce Federal spending, and promote economic growth (H.R. 3746), unanimous-consent agreement, S1882 [1JN]

Railroads: permanently extend railroad track maintenance credit, S1973 [6JN]

Republican Party: impact of proposed tax cuts, S2039 [12JN], S2056 [13JN]

——— national agenda, S542 [1MR], S1122 [17AP], S2080 [14JN]

Revenues: repeal income tax, abolish IRS, and institute national retail sales tax (H.R. 25), S62 [24JA], S81 [25JA], S106 [26JA], S157–S159 [31JA]

Schools: allow rehabilitation expenditures for public school buildings to qualify for rehabilitation credit (S. 1523), S1606 [10MY]

Senate: legislative priorities, S1778 [30MY]

Social Security: enhance benefits and ensure long-term solvency, S542 [1MR]

——— protect senior citizens and increase solvency of trust funds (S. 424), S402 [14FE], S407 [15FE]

——— protect system and improve benefits, S92 [25JA], S338 [13FE], S2043 [12JN]

Sound recording and reproducing: provide for election to expense certain qualified sound recording costs otherwise chargeable to capital account (S. 1625), S1680 [16MY], S5226 [30OC]

Tax Convention With Chile: ratify, S2115, S2116 [15JN], S2132 [20JN], S2155, S2158 [21JN], S2198, S2208, S2209, S2215, S2216 [22JN]

——— ratify, unanimous-consent agreement, S2131 [20JN], S2211 [22JN]

Reports

Steep Costs of a Republican Default Crisis: Committee on Economics (Joint), H2017 [26AP]

Reports filed

Build It in America Act: Committee on Ways and Means (House) (H.R. 3938) (H. Rept. 118–127), H3156 [30JN]

Consideration of H.R. 2811, Limit, Save, Grow Act: Committee on Rules (House) (H. Res. 327) (H. Rept. 118–43), H2046 [26AP]

Consideration of H.R. 3746, Fiscal Responsibility Act: Committee on Rules (House) (H. Res. 456) (H. Rept. 118–81), H2664 [30MY]

Consideration of H.R. 3799, Custom Health Option and Individual Care Expense (CHOICE) Arrangement Act: Committee on Rules (House) (H. Res. 524) (H. Rept. 118–115), H2989 [20JN]

Custom Health Option and Individual Care Expense (CHOICE) Arrangement Act: Committee on Ways and Means (House) (H.R. 3799) (H. Rept. 118–107), H2806 [12JN]

Employer Reporting Improvement Act: Committee on Ways and Means (House) (H.R. 3801) (H. Rept. 118–111), H2883 [13JN]

Extend Taxes Funding Airport and Airway Trust Fund and Require Designation of Certain Airports as Ports of Entry: Committee on Ways and Means (House) (H.R. 3796) (H. Rept. 118–105), H2806 [12JN]

Homeowner Energy Freedom Act: Committee on Energy and Commerce (House) (H.R. 1603) (H. Rept. 118–31), H1526 [28MR]

Natural Gas Tax Repeal Act: Committee on Energy and Commerce (House) (H.R. 1141) (H. Rept. 118–15), H1407 [23MR]

Paperwork Burden Reduction Act: Committee on Ways and Means (House) (H.R. 3797) (H. Rept. 118–110), H2883 [13JN]

Provide Special Rules for Taxation of Certain Residents of Taiwan With Income From Sources Within U.S.: Committee on Finance (Senate) (S. 3084) (S. Rept. 118–107), S5109 [19OC]

Self-Insurance Protection Act: Committee on Education and the Workforce (House) (H.R. 2813) (H. Rept. 118–115), H2989 [20JN]

Small Business Flexibility Act: Committee on Ways and Means (House) (H.R. 3798) (H. Rept. 118–106), H2806 [12JN]

Small Business Jobs Act: Committee on Ways and Means (House) (H.R. 3937) (H. Rept. 118–128), H3156 [30JN]

Submission of Documents Protected Under Internal Revenue Code Section 6103: Committee on Ways and Means (House) (H. Rept. 118–281), H5982 [29NO]

——— Committee on Ways and Means (House) (H. Rept. 118–335), H6997 [19DE]

Submission to House of Representatives of Materials Relative to Testimony of IRS Whistleblowers: Committee on Ways and Means (House) (H. Rept. 118–144), H3638 [17JY]

Taiwan Tax Agreement Act: Committee on Foreign Relations (Senate) (S. 1457), S3521 [25JY]

Tax Convention With Chile: Committee on Foreign Relations (Senate) (Exec. Rept. 118–1), S1981 [6JN]

Tax Cuts for Working Families Act: Committee on Ways and Means (House) (H.R. 3936) (H. Rept. 118–129), H3156 [30JN]

Telehealth Benefit Expansion for Workers Act: Committee on Education and the Workforce (House) (H.R. 824) (H. Rept. 118–132), H3157 [30JN]

Telehealth Expansion Act: Committee on Ways and Means (House) (H.R. 1843) (H. Rept. 118–109), H2883 [13JN]

Terminate Tax-Exempt Status of Terrorist Supporting Organizations: Committee on Ways and Means (House) (H.R. 6408) (H. Rept. 118–331), H6996 [19DE]

U.S.-Taiwan Expedited Double-Tax Relief Act: Committee on Ways and Means (House) (H.R. 5988) (H. Rept. 118–309), H6859 [12DE]

Wounded Knee Massacre Memorial and Sacred Site Act: Committee on Natural Resources (House) (H.R. 3371) (H. Rept. 118–197), H4343 [14SE]

Resolutions of ratification

Tax Convention With Chile, S1981 [6JN]

Statements

Family and Small Business Taxpayer Protection Act: Executive Office of the President, H80 [9JA]

Summaries

Estimated Budgetary Effects of H.R. 23, Family and Small Business Taxpayer Protection Act, H62 [9JA]

Tables

Changes in CBO baseline projections of deficit in H.R. 2811, Limit, Save, Grow Act, H2029 [26AP]

Changes to CBO projections of discretionary spending under caps specified in H.R. 2811, Limit, Save, Grow Act, H2029 [26AP]

Estimated budget effects of H.R. 23, Family and Small Business Taxpayer Protection Act, H62, H80 [9JA]

Estimated budget effects of H.R. 2811, Limit, Save, Grow Act, H2030 [26AP]

Estimated budget effects of Inflation Reduction Act, H2028 [26AP]

Texts of

H. Res. 327, consideration of H.R. 2811, Limit, Save, Grow Act, H1960 [26AP]

H. Res. 456, consideration of H.R. 3746, Fiscal Responsibility Act, H2671 [31MY]

H. Res. 524, consideration of H.R. 3799, Custom Health Option and Individual Care Expense (CHOICE) Arrangement Act, H3003 [21JN]

H.R. 23, Family and Small Business Taxpayer Protection Act, H76 [9JA]

H.R. 2811, Limit, Save, Grow Act, H1979–H2012 [26AP]

H.R. 3371, Wounded Knee Massacre Memorial and Sacred Site Act, H4364 [18SE]

H.R. 3746, Fiscal Responsibility Act, H2681–H2692 [31MY]

H.R. 3797, Paperwork Burden Reduction Act, H3050 [21JN]

H.R. 3799, Custom Health Option and Individual Care Expense (CHOICE) Arrangement Act, H3030–H3032 [21JN]

H.R. 3801, Employer Reporting Improvement Act, H3048 [21JN]

H.R. 6503, Airport and Airway Extension Act, Part II, H6756 [11DE]

S. 338, IRS Funding Accountability Act, S315–S317 [9FE]

S. 655, Chronic Disease Management Act, S656 [6MR]

S. 786, Personal Health Investment Today (PHIT) Act, S774 [14MR]

S. 898, Merchant Category Code Neutrality Act, S861 [21MR]

S. 1108, Death Tax Repeal Act, S1094 [30MR]

S. 1244, Ending Duplicative Subsidies for Electric Vehicles Act, S1296 [20AP]

S. 1276, Helping To Encourage Real Opportunities (HERO) for Youth Act, S1347 [25AP]

S. 1337, Increase Reliable Services Now Act, S1420 [27AP]

S. 1454, Athlete Opportunity and Taxpayer Integrity Act, S1536 [4MY]

S. 1567, Retaining Educators Takes Added Investment Now (RETAIN) Act, S1626 [11MY]

S. 2929, Tobacco Tax Equity Act, S4681 [26SE]

S. 3154, Tribal Child Support Enforcement Act, S5215 [26OC]

S. 3202, Paperwork Burden Reduction Act, S5340 [2NO]

S. 3224, Chronic Disease Flexible Coverage Act, S5341 [2NO]

S. 3227, Paperwork Burden Reduction Act, S5361 [6NO]

S. Con. Res. 23, oppose Federal efforts to establish carbon tax on fuels for electricity and transportation, S5219 [26OC]

S. Res. 65, oppose national sales tax and support tax cut to benefit middle class, S428 [15FE]

S. Res. 91, recognize value of tax agreement with Taiwan, S638 [2MR]

S. Res. 306, recognize that U.S. needs to support and strengthen mothers in workforce by investing in Mom Economy, S3463 [20JY]