TAXATION

Addresses

State of the Union: President Trump, S645–S649 [24FE], H2287–H2295 [24FE]

Amendments

Budget: constitutional amendment to require balanced (H.J. Res. 139), consideration (H. Res. 1115), H2544 [17MR]

Dept. of HUD: expand low-income housing tax credit, provide tenant support through expanded rental assistance, combat homelessness, and prohibit discrimination based on income and limited English proficiency (H.R. 6644), S764, S765, S766 [3MR], S774, S775, S805, S806, S836, S837, S838, S839, S840, S843, S845, S846, S847, S848, S849, S850 [4MR], S888, S890, S891, S893, S894, S896, S897, S898, S899, S902, S903, S904, S905 [5MR], S918, S919, S932, S933, S934, S936, S938, S939, S941 [9MR], S967 [10MR]

District of Columbia: disapprove actions relative to decoupling District tax code from certain Federal tax provisions (H.J. Res. 142), consideration (H. Res. 1032), H1958 [3FE]

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

Bills and resolutions

Abortion: revoke tax-exempt status of organizations that provide, or provide funding for, abortion (see H.R. 7286), H1921 [30JA]

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

American dream accounts: create for purpose of setting aside tax-deferred contributions for purchase of new home (see S. 4026), S915 [9MR]

Armed Forces: exclude from gross income compensation received in connection with inactive-duty training (see H.R. 7897), H2481 [12MR]

——— exclude from gross income earnings from certain overseas deployments of members (see H.R. 6970), H134 [7JA]

Benefits: exclude from gross income certain restored benefits received by public-sector employees (see H.R. 7361), H2030 [4FE]

Budget: constitutional amendment to require balanced (see H.J. Res. 139), H615 [9JA]

——— constitutional amendment to require balanced (H.J. Res. 139), consideration (see H. Res. 1115), H2529 [16MR]

Business and industry: apply floor plan financing interest rules to semitrailers (see H.R. 7944), H2530 [16MR]

——— deny deduction for outsourcing payments (see H.R. 7559), H2219 [12FE]

——— modify certain percentage depletion rules relative to oil and gas wells (see H.R. 8034), H2627 [20MR]

——— modify rules relative to inverted corporations in order to prevent tax avoidance by domestic companies moving operations to foreign countries (see S. 3847), S577 [11FE] (see H.R. 7493), H2185 [11FE]

——— promote new business innovation (see S. 4207), S1614 [25MR]

Carbon oxide sequestration credit: expand to include solid or liquid carbon capture facilities (see S. 3778), S489 [4FE]

Cemeteries and funerals: allow for deductions for transfers from estates or gifts to certain cemeteries (see H.R. 7087), H918 [15JA]

Charities: allow charitable rollovers from individual retirement accounts to donor advised funds (see S. 3975), S762 [3MR]

Chemicals: provide credits for production of renewable chemicals and investments in renewable chemical production facilities (see S. 3632), S220 [14JA]

Children and youth: establish credit for adult child caregivers (see H.R. 7610), H2233 [20FE]

——— establish grant program and allow tax credits to be used for recreational youth sports (see H.R. 6979), H251 [8JA]

——— establish New Child Tax Credit and provide for American Dream Accounts (see S. 3770), S470 [3FE]

Coal: extend credit period for production of refined coal (see S. 4112), S1090 [17MR] (see H.R. 7070), H893 [14JA]

Colleges and universities: allow married couples to apply student loan interest deduction limitation separately to each spouse (see S. 4119), S1090 [17MR]

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

——— permit fees for admissions applications to higher education institutions to be paid from 529 plans (see H.R. 7205), H1349 [22JA]

Community development: modify rules for investments in qualified opportunity funds (see H.R. 7820), H2470 [5MR]

Congress: advance commonsense policies (see H.R. 7314), H1948 [2FE]

——— advance policy priorities (see H.R. 7315), H1948 [2FE]

Conservation of energy: improve access to home energy-efficiency rebates for working families, renters, and owners of older homes (see H.R. 7197), H1349 [22JA]

——— restore and extend certain home energy credits to incentivize energy efficiency (see S. 3722), S376 [29JA]

Construction industries: establish mass timber plant investment credit, mass timber workforce development credit, and mass timber construction credit (see H.R. 7245), H1914 [27JA]

Consumers: reinstate energy improvement tax credits, incentivize energy efficiency, assist low-income households with energy bills, crack down on price gouging, and ensure high-consumption facilities pay their own costs (see H.R. 7977), H2596 [18MR]

Corporations: end tax-free treatment of certain corporate reorganizations that involve large corporations (see S. 4185), S1614 [25MR]

Courts: impose tax on damages received by certain officers of U.S. on account of any civil action filed against U.S. (see S. 3817), S552 [10FE] (see S. 4125), S1090 [17MR]

Crime: repeal limitation on deductions for personal casualty losses and provide for increased taxpayer relief relative to theft losses involving fraud, deceit, or misrepresentation (see H.R. 6999), H615 [9JA]

Currency: exclude from gross income de minimis gains from certain sales or exchanges of virtual currency (see S. 4171), S1580 [24MR]

Dept. of Energy: carry out program to provide payments to communities in which nuclear powerplant that has ceased generating electricity and that stores spent nuclear fuel on-site is located (see H.R. 7796), H2419 [4MR]

Dept. of HUD: establish grant program to provide amounts to developers to offset State and local taxes associated with building of housing developments (see H.R. 7243), H1914 [27JA]

Dept. of the Treasury: modernize and strengthen criminal laws against money laundering, update counterfeiting statutes, and enhance tools to crack down on smugglers and tax evaders to combat terrorism and organized crime (see S. 3801), S509 [5FE]

Dept. of Transportation: establish minimum guarantee for fuel tax revenue received by States tied to percentage of total funds paid into Highway Trust Fund (see S. 3972), S762 [3MR] (see H.R. 7776), H2369 [3MR]

Depts. of Homeland Security and the Treasury: furnish certain information to House relating to implementation and enforcement of ‘‘Memorandum of Understanding for the Exchange of Information for Nontax Criminal Enforcement’’ (see H. Res. 1097), H2369 [3MR]

Disasters: allow portion of general business credit carryforwards to be transferred by certain taxpayers affected by federally declared disasters (see S. 3605), S115 [8JA] (see H.R. 7450), H2095 [9FE]

District of Columbia: disapprove actions relative to decoupling District tax code from certain Federal tax provisions (see S.J. Res. 102), S291 [27JA] (see H.J. Res. 142), H1350 [22JA]

——— disapprove actions relative to decoupling District tax code from certain Federal tax provisions (H.J. Res. 142), consideration (see H. Res. 1032), H1975 [3FE]

Domestic policy: express sense that U.S. must act urgently to end political and economic dominance of billionaire oligarchs, halt corporate subsidies and tax advantages, and reinvest in needs of American people (see H. Res. 1028), H1921 [30JA]

Ecology and environment: establish business tax credit for purchase of zero-emission electric lawn, garden, and landscape equipment (see S. 4021), S881 [5MR] (see H.R. 7821), H2470 [5MR]

——— terminate Hazardous Substance Superfund financing rate (see S. 3863), S609 [12FE] (see H.R. 7527), H2217 [12FE]

Education: establish Jumpstart Programs for saving for apprenticeship and trade occupation training (see H.R. 7115), H919 [15JA]

——— exclude certain post graduation scholarship grants from gross income in same manner as qualified scholarships to promote economic growth (see H.R. 7594), H2228 [17FE]

——— exempt qualified student loan bonds from volume cap and alternative minimum tax (see S. 3761), S470 [3FE]

Employment: extend and expand work opportunity credit (see H.R. 7998), H2620 [19MR]

——— provide credit for increasing wages paid to child care providers (see H.R. 8023), H2621 [19MR]

——— simplify filing of Form 5500 for employee benefit plan administrators (see H.R. 7362), H2030 [4FE]

Families and domestic relations: increase estate, gift, and generation-skipping taxes on certain wealthy estates and deposit such revenues in Social Security Trust Fund (see S. 4196), S1614 [25MR]

——— modify earned income threshold for refundable child tax credit (see S. 3596), S115 [8JA]

Federal agencies and departments: prohibit awarding of contracts to inverted domestic corporations (see S. 3811), S533 [9FE] (see H.R. 7424), H2094 [9FE]

Food industry: classify qualified energy-efficient draft alcohol property as 15-year property for purposes of depreciation (see H.R. 7620), H2234 [20FE]

Foreign trade: prohibit imposition of additional tariffs on agricultural inputs imported from countries to which U.S. has extended normal trade relations (see H.R. 7716), H2328 [25FE]

Gambling: restore one hundred percent deduction for wagering losses (see H.R. 6985), H251 [8JA]

Health: expand eligibility for health savings accounts (see H.R. 7681), H2327 [25FE]

——— make sex offenders ineligible for refundable credit for coverage under qualified health plans and federally funded medical assistance under Medicaid (see H.R. 7453), H2095 [9FE]

——— provide credit for certain indoor air quality assessments and improvements (see H.R. 7460), H2118 [10FE]

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

Housing: allow distributions from qualified tuition programs for qualified housing expenses (see H.R. 7393), H2040 [5FE]

——— allow tax credit for qualified multigenerational housing expenses (see H.R. 7584), H2224 [13FE]

——— establish deduction for certain amounts paid for rent for primary residence (see H.R. 7768), H2368 [3MR]

——— establish housing affordability credit (see H.R. 7216), H1349 [22JA]

——— establish tax-advantaged homeowner savings accounts (see H.R. 7756), H2368 [3MR]

——— exclude from gross income gains on sale of real property to first-time homebuyers by individuals who have attained age 65 (see H.R. 7051), H892 [14JA]

——— give individuals with deceased spouses same exclusion of gain from sale of principal residence as is allowed to married couples, regardless of how much time has passed since such death (see H.R. 7349), H2029 [4FE]

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

——— prohibit deduction of certain expenses for, and impose excise tax on sale of, homes owned by large investors, prohibit Federal mortgage assistance for such investors, and establish neighborhood homes tax credit (see H.R. 7138), H924 [16JA]

——— provide bonus depreciation for long-term residential rental housing (see S. 4080), S1046 [12MR]

Income: adjust minimum wage for tipped workers and expand and make permanent qualified tip tax deduction (see H.R. 7577), H2224 [13FE]

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

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

——— impose tax on certain high net worth households and trusts and use revenue to address issues of working families (see S. 3956), S731 [2MR] (see H.R. 7767), H2368 [3MR]

——— impose tax on damages received by President on account of any civil action filed against U.S. (see H.R. 7381), H2030 [4FE]

——— make certain modifications to tax income required to fund basic living expenses (see S. 4083), S1046 [12MR] (see H.R. 7937), H2529 [16MR]

——— modify limitation on individual deductions for certain State and local taxes and allow deduction for qualified special assessment taxes (see H.R. 7561), H2219 [12FE]

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

Insurance: make permanent expansion of health insurance premium tax credit (see H.R. 7909), H2482 [12MR]

——— require group health plans and health insurance issuers providing coverage for mental health and substance use disorder services to eliminate cost-sharing from pregnancy diagnosis to 1-year postpartum (see S. 3698), S290 [27JA] (see H.R. 7227), H1350 [22JA]

Investments: expand housing investment with mortgage revenue bonds (see H.R. 7414), H2094 [9FE]

——— restore treatment of State and local bonds guaranteed by Federal Home Loan Bank as not federally guaranteed for purposes of determining their tax-exempt status (see S. 3941), S706 [26FE] (see H.R. 7769), H2368 [3MR]

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

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

——— 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]

——— 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]

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

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

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

——— 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]

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

Law enforcement officers: exclude certain income of law enforcement officers from gross income (see H.R. 7210), H1349 [22JA]

Medical devices: allow credit against income tax for purchase of hearing aids (see H.R. 7770), H2369 [3MR]

Motor vehicles: exclude automobiles from being treated as collectibles for purposes of capital gains tax (see H.R. 7582), H2224 [13FE]

——— provide gasoline tax holiday (see S. 4032), S915 [9MR] (see H.R. 7919), H2482 [12MR]

National security: deny certain credits and deductions to businesses that use foreign adversary-controlled technology (see H.R. 7509), H2186 [11FE]

Native Americans: treat Indian Tribal governments in same manner as State governments for certain Federal tax purposes (see H.R. 7705), H2327 [25FE]

Olympic Games: remove income limitation on exclusion from gross income of any medal or prize money won in competition in Olympic Games or Paralympic Games (see H.R. 7731), H2332 [26FE]

Patient Protection and Affordable Care Act: enhanced tax credits funding through rescissions in Immigration and Customs Enforcement funding (see H.R. 7071), H893 [14JA]

Pensions: establish exception for multiemployer plan participants to requirements for automatic enrollment (see S. 3615), S130 [12JA]

——— exclude from gross income certain retirement plan distributions used for down payment or closing costs for principal residence (see H.R. 7185), H1171 [21JA]

Petroleum: impose windfall profits excise tax on crude oil and rebate tax collected back to individual taxpayers (see S. 4111), S1090 [17MR] (see H.R. 7960), H2550 [17MR]

Power resources: establish energy burden credit (see H.R. 7044), H717 [13JA]

——— extend clean fuel production credit and reinstate special rate calculation relative to sustainable aviation fuel (see S. 3759), S442 [2FE]

Real estate: allow certain distributions from long-term qualified tuition programs for first home purchases (see H.R. 7468), H2118 [10FE]

——— allow distributions from qualified tuition programs for first home purchases (see H.R. 7402), H2040 [5FE]

——— allow establishment of first-time homebuyer savings accounts (see H.R. 7422), H2094 [9FE]

——— deny interest and depreciation deductions for certain taxpayers (see S. 3904), S650 [24FE]

——— eliminate dollar limitations on exclusion of gain from sales of principal residences (see H.R. 7034), H717 [13JA] (see H.R. 7131), H924 [16JA]

——— establish first-time homebuyer refundable tax credit (see H.R. 7160), H948 [20JA]

——— exclude all gain from sale of principal residence or any residence which is sold to first-time homebuyer (see H.R. 7400), H2040 [5FE]

——— exclude from gross income gain from conversion of property by reason of eminent domain (see H.R. 7687), H2327 [25FE]

——— impose excise tax on acquisition of single-family residences by hedge fund taxpayers (see S. 3930), S706 [26FE]

——— provide charitable deduction for contribution of use of certain property by community learning centers (see H.R. 7093), H919 [15JA]

Renewable energy: extend clean electricity production credit and clean electricity investment credit based on increases in price of and demand for electricity (see S. 4175), S1580 [24MR]

Schools: allow certain advance refunding bonds for public school districts to be tax-exempt (see H.R. 7570), H2224 [13FE]

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

Ships and vessels: include watercraft as applicable passenger vehicles for purpose of deducting personal loan interest (see H.R. 7222), H1350 [22JA]

Small business: provide credit to certain small employers for startup costs of dependent care flexible spending plans (see H.R. 7922), H2482 [12MR]

Sports: impose tax on income earned from competing in global athletic events on behalf of foreign entities of concern (see H.R. 7707), H2328 [25FE]

Standard deduction: increase (see S. 4042), S958 [10MR]

States: exclude from gross income payments from funds established by State for purposes of welfare of individual residents of such State (see H.R. 7760), H2368 [3MR]

——— prohibit to impose retroactive tax on assets of nonresident individuals (see H.R. 7619), H2233 [20FE]

Strategic materials: adjust percentage depletion rate for certain rare earths (see S. 4033), S958 [10MR]

Tariff: establish individual tariff refund credit (see H.R. 7636), H2234 [20FE]

——— impose additional duties on imported goods (see H.R. 6991), H252 [8JA]

——— provide rebates to individuals using tariff proceeds (see S. 4093), S1047 [12MR]

——— require process for exclusion of certain articles used in home constructions from certain duties (see S. 3943), S706 [26FE]

Tax-exempt organizations: 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]

Teachers: exclude from gross income up to first $50,000 wages from employment as K–12 public school teacher (see H.R. 7157), H948 [20JA]

Technology: establish credit for workforce artificial intelligence (AI) training (see H.R. 7576), H2224 [13FE]

——— modify advanced manufacturing credit relative to production of battery components (see H.R. 7473), H2118 [10FE]

——— treat digital asset indexes as eligible investments for purposes of Trump accounts (see H.R. 7737), H2332 [26FE]

Volunteer workers: provide exclusion from gross income for AmeriCorps educational awards (see H.R. 7878), H2476 [9MR]

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

Wildfires: exclude qualified wildfire relief payments from gross income (see H.R. 7825), H2470 [5MR]

Cloture motions

Dept. of HUD: expand low-income housing tax credit, provide tenant support through expanded rental assistance, combat homelessness, and prohibit discrimination based on income and limited English proficiency (H.R. 6644), S877 [5MR], S952 [10MR], S1005 [11MR]

——— expand low-income housing tax credit, provide tenant support through expanded rental assistance, combat homelessness, and prohibit discrimination based on income and limited English proficiency (H.R. 6644), motion to proceed, S692 [26FE], S728 [2MR]

Cost Estimates

Housing for the 21st Century Act (H.R. 6644): CBO, H2071 [9FE]

Essays

State of the Union: Quinten Drugach, S758 [3MR]

Letters

Disapprove District of Columbia actions relative to decoupling District tax code from certain Federal tax provisions: Glen Lee, District of Columbia Chief Financial Officer, H2005 [4FE]

——— Muriel Bowser, District of Columbia Mayor and Phil Mendelson, Council of the District of Columbia, H2006 [4FE]

——— several organizations, H2006 [4FE]

Innovate Less Lethal to De-Escalate Tax Modernization Act: several organizations, H2194, H2203 [12FE]

Opposition to Trump administration tariffs: National Taxpayers Union, E96 [3FE]

Lists

State, local, and correctional law enforcement agencies using firearm-classified taser, H2201 [12FE]

Motions

Dept. of HUD: expand low-income housing tax credit, provide tenant support through expanded rental assistance, combat homelessness, and prohibit discrimination based on income and limited English proficiency (H.R. 6644), S692 [26FE], S774 [4MR], S1004 [11MR]

District of Columbia: disapprove actions relative to decoupling District tax code from certain Federal tax provisions (H.J. Res. 142), S571 [11FE]

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

IRS: 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]

Remarks in House

Budget: constitutional amendment to require balanced (H.J. Res. 139), H2560–H2568 [18MR]

——— constitutional amendment to require balanced (H.J. Res. 139), consideration (H. Res. 1115), H2538–H2544 [17MR]

California: condemn wealth tax proposal, H614 [9JA], H2321 [25FE]

——— proposed ballot measure to impose one-time tax on assets held by individuals and trusts valued over one billion dollars, H915 [15JA]

Charities: allow charitable organizations to make statements on political campaigns if such statements are made in ordinary course of carrying out its tax-exempt purpose (H.R. 2501), H712 [13JA]

Children and youth: establish credit for adult child caregivers, H1970 [3FE]

——— tribute to tax-advantaged investment accounts for children (Trump Accounts), H2413 [4MR]

Congress: importance of bipartisanship, H144 [8JA]

Democratic Party: national agenda, H2538 [17MR]

Dept. of Energy: require certification that imposed tariffs are not increasing costs or disrupting supply chain for critical minerals, H2153 [11FE]

Dept. of HUD: expand low-income housing tax credit, provide tenant support through expanded rental assistance, combat homelessness, and prohibit discrimination based on income and limited English proficiency (H.R. 6644), H2050–H2074, H2090–H2093 [9FE], H2173, H2175 [11FE], H2613 [19MR]

Disasters: exclude from gross income amounts received from State-based catastrophe loss mitigation programs (H.R. 1849), H2011 [4FE]

District of Columbia: disapprove actions relative to decoupling District tax code from certain Federal tax provisions (H.J. Res. 142), H2002–H2008 [4FE], E113 [9FE]

——— disapprove actions relative to decoupling District tax code from certain Federal tax provisions (H.J. Res. 142), consideration (H. Res. 1032), H1951–H1960 [3FE]

Domestic policy: anti-hunger and anti-poverty programs funding, H621 [12JA], H1131 [21JA], H1969 [3FE], H2345 [3MR], H2537 [17MR]

Families and domestic relations: expand earned income and child tax credits (H.R. 463), H2556 [18MR]

——— express that certain welfare programs discourage marriage and hurt institution of family and support elimination of financial penalties for married couples, H810 [14JA], H2210 [12FE]

Health: expand and improve health savings accounts, H713 [13JA]

Health care facilities: rural community hospitals funding, H105 [7JA]

House of Representatives: legislative priorities, H143 [8JA], H1127 [21JA]

Housing: deny interest and depreciation deductions for taxpayers owning more than certain number of single family properties (H.R. 4352), H724 [14JA]

——— provide tax credits for conversion of commercial buildings to residential units and for support and technical assistance to housing agencies to identify and advance certain housing conversion opportunities (H.R. 537), H2451 [5MR]

Immigration: limit ability to issue any visa or provide any status under immigration laws until certain conditions are met (H.R. 6225), H710 [13JA], H2460, H2462 [5MR]

Income: ensure high-income individuals pay their fair share of taxes (H.R. 6438), H2537 [17MR]

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]

IRS: funding, H2043 [9FE]

Motor vehicles: provide gasoline tax holiday (H.R. 7919), H2706 [25MR]

National Firearms Act: modernize to account for advancements in technology and less-than-lethal weapons, H2197–H2199 [12FE]

Newsom, Gavin: impact of policies by California Governor on economy and quality of life, H229 [8JA], H613 [9JA], H2320 [25FE]

One Big Beautiful Bill Act: impact, H117, H118, H120 [7JA], H150 [8JA], H672 [13JA], H727, H803, H804 [14JA], H1991, H2021 [4FE], H2046 [9FE], H2101 [10FE], H2206 [12FE], H2489 [16MR], H2540, H2543 [17MR]

Patient Protection and Affordable Care Act: enhanced tax credits funding, H103, H107, H111, H116, H118, H124–H126, H127, H130–H132 [7JA], H145, H146, H149, H150, H217–H226, H239–H244 [8JA], H606 [9JA], H618 [12JA], H713 [13JA], H929 [20JA], H1127 [21JA], H1191 [22JA], H2205 [12FE], H2672 [24MR], H2682 [25MR]

Petroleum: impose windfall profits excise tax on crude oil and rebate tax collected back to individual taxpayers (S. 4111), H2560 [18MR]

Power resources: establish national cap on State gas taxes, H2216 [12FE], H2320 [25FE]

Real estate: eliminate dollar limitations on exclusion of gain from sales of principal residences (H.R. 4327), H1157 [21JA]

Republican Party: national agenda, H115, H116, H119, H129 [7JA], H711–H713 [13JA], H803, H804 [14JA], H1159–H1162 [21JA], H2539 [17MR], H2565 [18MR], H2695 [25MR], E169 [26FE]

Research: provide tax credit for translational research expenses relative to neurodegenerative diseases and psychiatric conditions (H.R. 2085), E242 [19MR]

Social Security: protect system and improve benefits, H2105 [10FE]

South Carolina: release of State budget, E69 [22JA]

States: prohibit to impose retroactive tax on assets of nonresident individuals (H.R. 7619), H614 [9JA], H2321 [25FE]

Trump, President: evaluation of administration, H671 [13JA], H1130 [21JA], H2321–H2324 [25FE], H2683 [25MR]

——— evaluation of administration relative to economy, H620 [12JA], H669, H674, H675 [13JA], H2104, H2110, H2113 [10FE]

——— evaluation of administration relative to foreign trade, H803 [14JA], H1181, H1343 [22JA], H2175 [11FE], H2272, H2273 [24FE], H2300, H2308 [25FE], E96 [3FE]

——— evaluation of administration relative to tariffs, H602 [9JA], H2155–H2161 [11FE]

——— State of the Union Message, H2309 [25FE]

Washington (State): condemn wealth tax proposal, H1127 [21JA]

Remarks in Senate

Courts: impose tax on damages received by certain officers of U.S. on account of any civil action filed against U.S. (S. 4125), S1146 [17MR], S1161 [18MR]

Democratic Party: national agenda, S770 [4MR]

Dept. of HUD: expand low-income housing tax credit, provide tenant support through expanded rental assistance, combat homelessness, and prohibit discrimination based on income and limited English proficiency (H.R. 6644), S625 [23FE], S635 [24FE], S773–S775, S777 [4MR], S855, S877 [5MR], S911 [9MR], S943–S946, S948 [10MR], S969, S975–S977, S999, S1004 [11MR], S1017, S1021–S1025 [12MR], S1202 [18MR]

——— expand low-income housing tax credit, provide tenant support through expanded rental assistance, combat homelessness, and prohibit discrimination based on income and limited English proficiency (H.R. 6644), motion to proceed, S692 [26FE], S719, S720 [2MR], S741, S742 [3MR], S769, S770 [4MR]

——— expand low-income housing tax credit, provide tenant support through rental assistance, combat homelessness, and prohibit discrimination based on income and English proficiency (H.R. 6644), unanimous-consent agreement, S914 [9MR]

District of Columbia: disapprove actions relative to decoupling District tax code from certain Federal tax provisions (H.J. Res. 142), S560, S566–S571 [11FE], S587 [12FE]

——— disapprove actions relative to decoupling District tax code from certain Federal tax provisions (H.J. Res. 142), unanimous-consent agreement, S616 [12FE]

Ecology and environment: terminate Hazardous Substance Superfund financing rate (S. 3863), S947 [10MR]

Economy: address unequal distribution of wealth and income, S411 [30JA]

——— address unequal distribution of wealth and income and growing threat of oligarchy in U.S., S331 [28JA]

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

Income: impose tax on certain high net worth households and trusts and use revenue to address issues of working families (S. 3956), S1317 [19MR]

Insurance: extend enhanced health insurance premium tax credit (S. 3385), S5 [5JA]

IRS: 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]

One Big Beautiful Bill Act: impact, S4 [5JA], S19 [6JA], S102 [8JA], S185, S188 [14JA], S281 [27JA], S301–S303, S326 [28JA], S357, S366 [29JA], S447 [3FE], S540 [10FE], S691 [26FE], S779 [4MR], S952 [10MR], S979 [11MR]

Patient Protection and Affordable Care Act: anniversary, S1528 [23MR]

——— enhanced tax credits funding, S65, S68 [7JA], S121, S123 [12JA], S142, S146–S151 [13JA], S187, S194, S195 [14JA], S235, S246 [15JA], S1529 [23MR]

Real estate: deny interest and depreciation deductions for certain taxpayers (S. 3904), S653 [24FE]

Russia: deny any foreign tax credit or deduction relative to taxes paid or accrued to Russia (S. 327), S953 [10MR]

Tariff: limit authority to impose duties on articles of food (S. 3229), S103, S104 [8JA]

——— limit authority to impose duties on articles of food (S. 3229), unanimous-consent request, S103 [8JA]

Trump, President: evaluation of administration, S635–S641 [24FE]

——— evaluation of administration relative to economy, S188 [14JA], S447 [3FE]

——— evaluation of administration relative to energy policy, S1598 [25MR]

——— evaluation of administration relative to foreign trade, S623 [23FE], S633 [24FE]

——— State of the Union Message, S658–S663 [25FE], S714 [26FE]

Reports

Patient Protection and Affordable Care Act—Preliminary Results From Ongoing Review Suggest Fraud Risks in the Advance Premium Tax Credit Persist: GAO, H222–H224 [8JA]

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.J. Res. 139, Constitutional Amendment To Require Balanced Budget: Committee on Rules (House) (H. Res. 1115) (H. Rept. 119–554), H2529 [16MR]

Consideration of H.J. Res. 142, Disapprove District of Columbia Actions Relative to Decoupling District Tax Code From Certain Federal Tax Provisions: Committee on Rules (House) (H. Res. 1032) (H. Rept. 119–478), H1975 [3FE]

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

Constitutional Amendment To Require Balanced Budget: Committee on the Judiciary (House) (H.J. Res. 139) (H. Rept. 119–520), H2325 [25FE]

Disapprove District of Columbia Actions Relative to Decoupling District of Columbia Tax Code From Certain Federal Tax Provisions: Committee on Homeland Security and Governmental Affairs (Senate) (S.J. Res. 102), S489 [4FE]

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

Housing for the 21st Century Act: Committee on Financial Services (House) (H.R. 6644) (H. Rept. 119–457), H918 [15JA]

Innovate Less Lethal to De-Escalate Tax Modernization Act: Committee on Ways and Means (House) (H.R. 4242) (H. Rept. 119–476), H1948 [2FE]

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. 1032, consideration of H.J. Res. 142, disapprove District of Columbia actions relative to decoupling District tax code from certain Federal tax provisions, H1951 [3FE]

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

H. Res. 1115, consideration of H.J. Res. 139, constitutional amendment to require balanced budget, H2538 [17MR]

H.J. Res. 139, constitutional amendment to require balanced budget, H2560 [18MR]

H.J. Res. 142, disapprove District of Columbia actions relative to decoupling District of Columbia tax code from certain Federal tax provisions, H2002 [4FE]

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

H.R. 6644, Housing for the 21st Century Act, H2050–H2070 [9FE]

Hindering Oppressive Nations From Obtaining Revenue (HONOR) Act, S953 [10MR]

S. 3811, American Business for American Companies Act, S535–S537 [9FE]

S. 3847, Stop Corporate Inversions Act, S579 [11FE]

S. 3863, Pay Less at the Pump Act, S611 [12FE]