INTERNAL REVENUE SERVICE

Amendments

Financial services, general Government, national security, Dept. of State, and related programs: making appropriations (H.R. 7006), H795, H797 [14JA]

——— making appropriations (H.R. 7006), consideration (H. Res. 992), H732 [14JA]

Inflation Reduction Act: repeal provisions relating to taxpayer subsidies for home electrification (H.R. 4758), consideration (H. Res. 1075), H2276 [24FE]

Bills and resolutions

Consumers: provide for modernization and technological improvements of services (see H.R. 7971), H2595 [18MR]

Courts: improve services provided to taxpayers by providing greater judicial review (see S. 3931), S706 [26FE]

Direct File program: codify (see S. 3948), S706 [26FE] (see H.R. 7806), H2420 [4MR]

Employment: establish fellowship program to recruit data scientists to partner with tax law specialists to provide insights and identify emerging and complex issues in tax administration and improve services and enforcement (see H.R. 7972), H2595 [18MR]

Financial services, general Government, national security, Dept. of State, and related programs: making appropriations (see H.R. 7006), H654 [12JA]

——— making appropriations (H.R. 7006), consideration (see H. Res. 992), H717 [13JA]

Government regulations: disapprove rule relative to beginning of construction requirements termination of clean electricity production credits and investment credits for applicable wind and solar facilities (see S.J. Res. 107), S610 [12FE]

Housing: impose tax on purchase of single-family homes by certain large investors (see S. 3754), S419 [30JA]

Inflation Reduction Act: repeal provisions relating to taxpayer subsidies for home electrification (H.R. 4758), consideration (see H. Res. 1075), H2295 [24FE]

Information technology: require electronically prepared tax returns to include scannable code when submitted on paper and require use of optical character recognition technology for paper documents (see H.R. 6956), H134 [7JA]

Power resources: temporarily suspend clean electricity production credit to support Strategic Petroleum Reserve (see S. 4158), S1443 [20MR]

Proprietary Education Interagency Oversight Coordination Committee: establish (see S. 4056), S1009 [11MR]

Taxation: create Business Child Care Liaison to help more businesses take advantage of Federal child care tax incentives (see S. 4071), S1046 [12MR]

——— equalize treatment of capital gains and earned income (see S. 4122), S1090 [17MR]

——— establish domestic cotton consumption credit (see H.R. 7230), H1350 [22JA]

——— expand deduction for student loan interest to include payments toward principal and increase value of deduction (see H.R. 7536), H2218 [12FE]

——— impose tax on certain high net worth households and trusts and establish certain anti-evasion and avoidance measures (see H.R. 8085), H2710 [25MR]

——— make improvements relative to treatment of whistleblowers (see H.R. 7959), H2550 [17MR]

——— make Social Security tax deduction for seniors permanent (see H.R. 7550), H2219 [12FE]

——— provide exemption from gross income for interest paid to taxpayers by IRS following audit or litigation in which taxpayer prevailed (see S. 3587), S89 [7JA]

——— provide tax credit to health care professionals that provide health care services in qualifying facilities (see H.R. 7884), H2476 [9MR]

——— provide that 501(c)(3) organizations are liable for use of funding provided as fiscal sponsor (see S. 3942), S706 [26FE] (see H.R. 7799), H2419 [4MR]

——— reform individual income tax rates (see H.R. 7303), H1921 [30JA]

Explanations

Financial Services, General Government, National Security, Dept. of State, and Related Programs Appropriations (H.R. 7006), H811–H891 [14JA]

Motions

Government regulations: disapprove rule entitled ‘‘Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships’’ (S.J. Res. 95), S543 [10FE]

——— disapprove rule relative to beginning of construction requirements termination of clean electricity production credits and investment credits for applicable wind and solar facilities (S.J. Res. 107), S1599 [25MR]

Inflation Reduction Act: repeal provisions relating to taxpayer subsidies for home electrification (H.R. 4758), H2305 [25FE]

Remarks in House

Financial services, general Government, national security, Dept. of State, and related programs: making appropriations (H.R. 7006), H734–H801 [14JA], H908 [15JA], E76 [27JA]

——— making appropriations (H.R. 7006), consideration (H. Res. 992), H728–H734 [14JA]

Funding, H736 [14JA], H2043 [9FE]

Inflation Reduction Act: repeal provisions relating to taxpayer subsidies for home electrification (H.R. 4758), H2301–H2306 [25FE]

——— repeal provisions relating to taxpayer subsidies for home electrification (H.R. 4758), consideration (H. Res. 1075), H2269–H2276 [24FE]

Remarks in Senate

Government regulations: disapprove rule entitled ‘‘Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships’’ (S.J. Res. 95), motion to proceed, S542–S544 [10FE]

——— disapprove rule relative to beginning of construction requirements termination of clean electricity production credits and investment credits for applicable wind and solar facilities (S.J. Res. 107), S1596–S1599 [25MR]

——— disapprove rule relative to beginning of construction requirements termination of clean electricity production credits and investment credits for wind and solar facilities (S.J. Res. 107), motion to proceed, S1599 [25MR]

Housing: impose tax on purchase of single-family homes by certain large investors (S. 3754), S420 [30JA]

Reports filed

Barcode Automation for Revenue Collection to Organize Disbursement and Enhance Efficiency (BARCODE) Act: Committee on Ways and Means (House) (H.R. 6956) (H. Rept. 119–508), H2233 [20FE]

Consideration of H.R. 4758, Homeowner Energy Freedom Act: Committee on Rules (House) (H. Res. 1075) (H. Rept. 119–515), H2295 [24FE]

Consideration of H.R. 7006, Financial Services, General Government, National Security, Dept. of State, and Related Programs Appropriations: Committee on Rules (House) (H. Res. 992) (H. Rept. 119–445), H717 [13JA]

Homeowner Energy Freedom Act: Committee on Energy and Commerce (House) (H.R. 4758) (H. Rept. 119–484), H2028 [4FE]

New Opportunities for Business Ownership and Self-Sufficiency Act: Committee on Ways and Means (House) (H.R. 6431) (H. Rept. 119–509), H2233 [20FE]

Taxpayer Due Process Enhancement Act: Committee on Ways and Means (House) (H.R. 6506) (H. Rept. 119–428), H133 [7JA]

Taxpayer Notification and Privacy Act: Committee on Ways and Means (House) (H.R. 6495) (H. Rept. 119–427), H133 [7JA]

Texts of

H. Res. 992, consideration of H.R. 7006, financial services, general Government, national security, Dept. of State, and related programs appropriations, H728 [14JA]

H. Res. 1075, consideration of H.R. 4758, Homeowner Energy Freedom Act, H2269 [24FE]

H.R. 4758, Homeowner Energy Freedom Act, H2301 [25FE]

H.R. 7006, financial services, general Government, national security, Dept. of State, and related programs appropriations, H741–H795 [14JA]

S. 4056, Proprietary Education Oversight Task Force Act, S1011–S1015 [11MR]