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Table of Contents
Beginning
SECTION 1. SHORT TITLE; ETC.
TITLE I--BROAD-BASED AND FAMILY TAX RELIEF
Subtitle A--Reduction in Individual Income Taxes
SEC. 101. REDUCTION IN INDIVIDUAL INCOME TAXES.
Subtitle B--Family Tax Relief
SEC. 111. ELIMINATION OF MARRIAGE PENALTY IN STANDARD DEDUCTION.
SEC. 112. EXCLUSION FOR FOSTER CARE PAYMENTS TO APPLY TO PAYMENTS BY QUALIFIED PLACEMENT AGENCIES.
SEC. 113. EXPANSION OF ADOPTION CREDIT.
SEC. 114. MODIFICATION OF DEPENDENT CARE CREDIT.
SEC. 115. MARRIAGE PENALTY RELIEF FOR EARNED INCOME CREDIT.
Subtitle C--Repeal of Alternative Minimum Tax on Individuals
SEC. 121. REPEAL OF ALTERNATIVE MINIMUM TAX ON INDIVIDUALS.
TITLE II--RELIEF FROM TAXATION ON SAVINGS AND INVESTMENTS
Subtitle A--Capital Gains Tax Relief
SEC. 201. REDUCTION IN INDIVIDUAL CAPITAL GAIN TAX RATES.
SEC. 202. INDEXING OF CERTAIN ASSETS ACQUIRED AFTER DECEMBER 31, 1999, FOR PURPOSES OF DETERMINING GAIN.
`SEC. 1022. INDEXING OF CERTAIN ASSETS ACQUIRED AFTER DECEMBER 31, 1999, FOR PURPOSES OF DETERMINING GAIN.
SEC. 203. CAPITAL GAINS TAX RATES APPLIED TO CAPITAL GAINS OF DESIGNATED SETTLEMENT FUNDS.
SEC. 204. SPECIAL RULE FOR MEMBERS OF UNIFORMED SERVICES AND FOREIGN SERVICE, AND OTHER EMPLOYEES, IN DETERMINING EXCLUSION...SEC. 205. TAX TREATMENT OF INCOME AND LOSS ON DERIVATIVES.
SEC. 206. WORTHLESS SECURITIES OF FINANCIAL INSTITUTIONS.
Subtitle B--Individual Retirement Arrangements
SEC. 211. MODIFICATION OF DEDUCTION LIMITS FOR IRA CONTRIBUTIONS.
SEC. 212. MODIFICATION OF INCOME LIMITS ON CONTRIBUTIONS AND ROLLOVERS TO ROTH IRAS.
SEC. 213. DEEMED IRAS UNDER EMPLOYER PLANS.
SEC. 214. CATCHUP CONTRIBUTIONS TO IRAS BY INDIVIDUALS AGE 50 OR OVER.
TITLE III--ALTERNATIVE MINIMUM TAX REFORM
SEC. 301. MODIFICATION OF ALTERNATIVE MINIMUM TAX ON CORPORATIONS.
SEC. 302. REPEAL OF 90 PERCENT LIMITATION ON FOREIGN TAX CREDIT.
TITLE IV--EDUCATION SAVINGS INCENTIVES
SEC. 401. MODIFICATIONS TO EDUCATION INDIVIDUAL RETIREMENT ACCOUNTS.
`SEC. 530. EDUCATION SAVINGS ACCOUNTS.'.
SEC. 402. MODIFICATIONS TO QUALIFIED TUITION PROGRAMS.
SEC. 403. EXCLUSION OF CERTAIN AMOUNTS RECEIVED UNDER THE NATIONAL HEALTH SERVICE CORPS SCHOLARSHIP PROGRAM, THE F. EDWARD...SEC. 404. EXTENSION OF EXCLUSION FOR EMPLOYER-PROVIDED EDUCATIONAL ASSISTANCE.
SEC. 405. ADDITIONAL INCREASE IN ARBITRAGE REBATE EXCEPTION FOR GOVERNMENTAL BONDS USED TO FINANCE EDUCATIONAL FACILITIES.
SEC. 406. MODIFICATION OF ARBITRAGE REBATE RULES APPLICABLE TO PUBLIC SCHOOL CONSTRUCTION BONDS.
SEC. 407. ELIMINATION OF 60-MONTH LIMIT AND INCREASE IN INCOME LIMITATION ON STUDENT LOAN INTEREST DEDUCTION.
SEC. 408. 2-PERCENT FLOOR ON MISCELLANEOUS ITEMIZED DEDUCTIONS NOT TO APPLY TO QUALIFIED PROFESSIONAL DEVELOPMENT EXPENSES...TITLE V--HEALTH CARE PROVISIONS
SEC. 501. DEDUCTION FOR HEALTH AND LONG-TERM CARE INSURANCE COSTS OF INDIVIDUALS NOT PARTICIPATING IN EMPLOYER-SUBSIDIZED...`SEC. 222. HEALTH AND LONG-TERM CARE INSURANCE COSTS.
SEC. 502. LONG-TERM CARE INSURANCE PERMITTED TO BE OFFERED UNDER CAFETERIA PLANS AND FLEXIBLE SPENDING ARRANGEMENTS.
SEC. 503. ADDITIONAL PERSONAL EXEMPTION FOR TAXPAYER CARING FOR ELDERLY FAMILY MEMBER IN TAXPAYER'S HOME.
SEC. 504. EXPANDED HUMAN CLINICAL TRIALS QUALIFYING FOR ORPHAN DRUG CREDIT.
SEC. 505. INCLUSION OF CERTAIN VACCINES AGAINST STREPTOCOCCUS PNEUMONIAE TO LIST OF TAXABLE VACCINES; REDUCTION IN PER DOSE...SEC. 506. DRUG BENEFITS FOR MEDICARE BENEFICIARIES.
TITLE VI--ESTATE TAX RELIEF
Subtitle A--Repeal of Estate, Gift, and Generation-Skipping Taxes; Repeal of Step Up in Basis At Death
SEC. 601. REPEAL OF ESTATE, GIFT, AND GENERATION-SKIPPING TAXES.
SEC. 602. TERMINATION OF STEP UP IN BASIS AT DEATH.
SEC. 603. CARRYOVER BASIS AT DEATH.
`SEC. 1023. CARRYOVER BASIS FOR CERTAIN PROPERTY ACQUIRED FROM A DECEDENT DYING AFTER DECEMBER 31, 2008.
Subtitle B--Reductions of Estate and Gift Tax Rates Prior to Repeal
SEC. 611. ADDITIONAL REDUCTIONS OF ESTATE AND GIFT TAX RATES.
Subtitle C--Unified Credit Replaced With Unified Exemption Amount
SEC. 621. UNIFIED CREDIT AGAINST ESTATE AND GIFT TAXES REPLACED WITH UNIFIED EXEMPTION AMOUNT.
`SEC. 2052. EXEMPTION.
`SEC. 2521. EXEMPTION.
Subtitle D--Modifications of Generation-Skipping Transfer Tax
SEC. 631. DEEMED ALLOCATION OF GST EXEMPTION TO LIFETIME TRANSFERS TO TRUSTS; RETROACTIVE ALLOCATIONS.
SEC. 632. SEVERING OF TRUSTS.
SEC. 633. MODIFICATION OF CERTAIN VALUATION RULES.
SEC. 634. RELIEF PROVISIONS.
Subtitle E--Conservation Easements
SEC. 641. EXPANSION OF ESTATE TAX RULE FOR CONSERVATION EASEMENTS.
TITLE VII--TAX RELIEF FOR DISTRESSED COMMUNITIES AND INDUSTRIES
Subtitle A--American Community Renewal Act of 1999
SEC. 701. SHORT TITLE.
SEC. 702. DESIGNATION OF AND TAX INCENTIVES FOR RENEWAL COMMUNITIES.
`Subchapter X--Renewal Communities
`PART I--DESIGNATION
`SEC. 1400E. DESIGNATION OF RENEWAL COMMUNITIES.
`PART II--RENEWAL COMMUNITY CAPITAL GAIN; RENEWAL COMMUNITY BUSINESS
`SEC. 1400F. RENEWAL COMMUNITY CAPITAL GAIN.
`SEC. 1400G. RENEWAL COMMUNITY BUSINESS DEFINED.
`PART III--FAMILY DEVELOPMENT ACCOUNTS
`SEC. 1400H. FAMILY DEVELOPMENT ACCOUNTS FOR RENEWAL COMMUNITY EITC RECIPIENTS.
`SEC. 1400I. DESIGNATION OF EARNED INCOME TAX CREDIT PAYMENTS FOR DEPOSIT TO FAMILY DEVELOPMENT ACCOUNT.
`PART IV--ADDITIONAL INCENTIVES
`SEC. 1400K. COMMERCIAL REVITALIZATION DEDUCTION.
`SEC. 1400L. INCREASE IN EXPENSING UNDER SECTION 179.
SEC. 703. EXTENSION OF EXPENSING OF ENVIRONMENTAL REMEDIATION COSTS TO RENEWAL COMMUNITIES.
SEC. 704. EXTENSION OF WORK OPPORTUNITY TAX CREDIT FOR RENEWAL COMMUNITIES.
SEC. 705. CONFORMING AND CLERICAL AMENDMENTS.
Subtitle B--Farming Incentive
SEC. 711. PRODUCTION FLEXIBILITY CONTRACT PAYMENTS.
Subtitle C--Oil and Gas Incentives
SEC. 721. 5-YEAR NET OPERATING LOSS CARRYBACK FOR LOSSES ATTRIBUTABLE TO OPERATING MINERAL INTERESTS OF INDEPENDENT OIL AND...SEC. 722. DEDUCTION FOR DELAY RENTAL PAYMENTS.
SEC. 723. ELECTION TO EXPENSE GEOLOGICAL AND GEOPHYSICAL EXPENDITURES.
SEC. 724. TEMPORARY SUSPENSION OF LIMITATION BASED ON 65 PERCENT OF TAXABLE INCOME.
SEC. 725. DETERMINATION OF SMALL REFINER EXCEPTION TO OIL DEPLETION DEDUCTION.
Subtitle D--Timber Incentives
SEC. 731. TEMPORARY SUSPENSION OF MAXIMUM AMOUNT OF AMORTIZABLE REFORESTATION EXPENDITURES.
SEC. 732. CAPITAL GAIN TREATMENT UNDER SECTION 631(b) TO APPLY TO OUTRIGHT SALES BY LAND OWNER.
TITLE VIII--RELIEF FOR SMALL BUSINESSES
SEC. 801. DEDUCTION FOR 100 PERCENT OF HEALTH INSURANCE COSTS OF SELF-EMPLOYED INDIVIDUALS.
SEC. 802. INCREASE IN EXPENSE TREATMENT FOR SMALL BUSINESSES.
SEC. 803. REPEAL OF FEDERAL UNEMPLOYMENT SURTAX.
SEC. 804. INCREASED DEDUCTION FOR MEAL EXPENSES; INCREASED DEDUCTIBILITY OF BUSINESS MEAL EXPENSES FOR INDIVIDUALS SUBJECT...SEC. 805. INCOME AVERAGING FOR FARMERS AND FISHERMEN NOT TO INCREASE ALTERNATIVE MINIMUM TAX LIABILITY.
SEC. 806. FARM, FISHING, AND RANCH RISK MANAGEMENT ACCOUNTS.
`SEC. 468C. FARM AND RANCH RISK MANAGEMENT ACCOUNTS.
`SEC. 4973. EXCESS CONTRIBUTIONS TO CERTAIN ACCOUNTS, ANNUITIES, ETC.'.
SEC. 807. EXCLUSION OF INVESTMENT SECURITIES INCOME FROM PASSIVE INCOME TEST FOR BANK S CORPORATIONS.
SEC. 808. TREATMENT OF QUALIFYING DIRECTOR SHARES.
TITLE IX--INTERNATIONAL TAX RELIEF
SEC. 901. INTEREST ALLOCATION RULES.
SEC. 902. LOOK-THRU RULES TO APPLY TO DIVIDENDS FROM NONCONTROLLED SECTION 902 CORPORATIONS.
SEC. 903. CLARIFICATION OF TREATMENT OF PIPELINE TRANSPORTATION INCOME.
SEC. 904. SUBPART F TREATMENT OF INCOME FROM TRANSMISSION OF HIGH VOLTAGE ELECTRICITY.
SEC. 905. RECHARACTERIZATION OF OVERALL DOMESTIC LOSS.
SEC. 906. TREATMENT OF MILITARY PROPERTY OF FOREIGN SALES CORPORATIONS.
SEC. 907. TREATMENT OF CERTAIN DIVIDENDS OF REGULATED INVESTMENT COMPANIES.
SEC. 908. REPEAL OF SPECIAL RULES FOR APPLYING FOREIGN TAX CREDIT IN CASE OF FOREIGN OIL AND GAS INCOME.
SEC. 909. ADVANCE PRICING AGREEMENTS TREATED AS CONFIDENTIAL TAXPAYER INFORMATION.
SEC. 910. INCREASE IN DOLLAR LIMITATION ON SECTION 911 EXCLUSION.
SEC. 911. AIRLINE MILEAGE AWARDS TO CERTAIN FOREIGN PERSONS.
TITLE X--PROVISIONS RELATING TO TAX-EXEMPT ORGANIZATIONS
SEC. 1001. EXEMPTION FROM INCOME TAX FOR STATE-CREATED ORGANIZATIONS PROVIDING PROPERTY AND CASUALTY INSURANCE FOR PROPERTY...SEC. 1002. MODIFICATION OF SPECIAL ARBITRAGE RULE FOR CERTAIN FUNDS.
SEC. 1003. EXEMPTION PROCEDURE FROM TAXES ON SELF-DEALING.
SEC. 1004. EXPANSION OF DECLARATORY JUDGMENT REMEDY TO TAX-EXEMPT ORGANIZATIONS.
SEC. 1005. MODIFICATIONS TO SECTION 512(b)(13).
SEC. 1006. MILEAGE REIMBURSEMENTS TO CHARITABLE VOLUNTEERS EXCLUDED FROM GROSS INCOME.
`SEC. 138A. MILEAGE REIMBURSEMENTS TO CHARITABLE VOLUNTEERS.
SEC. 1007. CHARITABLE CONTRIBUTION DEDUCTION FOR CERTAIN EXPENSES INCURRED IN SUPPORT OF NATIVE ALASKAN SUBSISTENCE WHALING.
SEC. 1008. SIMPLIFICATION OF LOBBYING EXPENDITURE LIMITATION.
SEC. 1009. TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT ACCOUNTS FOR CHARITABLE PURPOSES.
TITLE XI--REAL ESTATE PROVISIONS
Subtitle A--Improvements in Low-Income Housing Credit
SEC. 1101. MODIFICATION OF STATE CEILING ON LOW-INCOME HOUSING CREDIT.
SEC. 1102. MODIFICATION OF CRITERIA FOR ALLOCATING HOUSING CREDITS AMONG PROJECTS.
SEC. 1103. ADDITIONAL RESPONSIBILITIES OF HOUSING CREDIT AGENCIES.
SEC. 1104. MODIFICATIONS TO RULES RELATING TO BASIS OF BUILDING WHICH IS ELIGIBLE FOR CREDIT.
SEC. 1105. OTHER MODIFICATIONS.
SEC. 1106. CARRYFORWARD RULES.
SEC. 1107. EFFECTIVE DATE.
Subtitle B--Provisions Relating to Real Estate Investment Trusts
PART I--TREATMENT OF INCOME AND SERVICES PROVIDED BY TAXABLE REIT SUBSIDIARIES
SEC. 1111. MODIFICATIONS TO ASSET DIVERSIFICATION TEST.
SEC. 1112. TREATMENT OF INCOME AND SERVICES PROVIDED BY TAXABLE REIT SUBSIDIARIES.
SEC. 1113. TAXABLE REIT SUBSIDIARY.
SEC. 1114. LIMITATION ON EARNINGS STRIPPING.
SEC. 1115. 100 PERCENT TAX ON IMPROPERLY ALLOCATED AMOUNTS.
SEC. 1116. EFFECTIVE DATE.
PART II--HEALTH CARE REITS
SEC. 1121. HEALTH CARE REITS.
PART III--CONFORMITY WITH REGULATED INVESTMENT COMPANY RULES
SEC. 1131. CONFORMITY WITH REGULATED INVESTMENT COMPANY RULES.
PART IV--CLARIFICATION OF EXCEPTION FROM IMPERMISSIBLE TENANT SERVICE INCOME
SEC. 1141. CLARIFICATION OF EXCEPTION FOR INDEPENDENT OPERATORS.
PART V--MODIFICATION OF EARNINGS AND PROFITS RULES
SEC. 1151. MODIFICATION OF EARNINGS AND PROFITS RULES.
Subtitle C--Modification of At-Risk Rules for Publicly Traded Nonrecourse Debt
SEC. 1161. TREATMENT UNDER AT-RISK RULES OF PUBLICLY TRADED NONRECOURSE DEBT.
Subtitle D--Treatment of Certain Contributions to Capital of Retailers
SEC. 1171. EXCLUSION FROM GROSS INCOME FOR CERTAIN CONTRIBUTIONS TO THE CAPITAL OF CERTAIN RETAILERS.
Subtitle E--Private Activity Bond Volume Cap
SEC. 1181. ACCELERATION OF PHASE-IN OF INCREASE IN VOLUME CAP ON PRIVATE ACTIVITY BONDS.
Subtitle F--Deduction for Renovating Historic Homes
SEC. 1191. DEDUCTION FOR RENOVATING HISTORIC HOMES.
`SEC. 223. HISTORIC HOMEOWNERSHIP REHABILITATION DEDUCTION.
TITLE XII--PROVISIONS RELATING TO PENSIONS
Subtitle A--Expanding Coverage
SEC. 1201. INCREASE IN BENEFIT AND CONTRIBUTION LIMITS.
SEC. 1202. PLAN LOANS FOR SUBCHAPTER S OWNERS, PARTNERS, AND SOLE PROPRIETORS.
SEC. 1203. MODIFICATION OF TOP-HEAVY RULES.
SEC. 1204. ELECTIVE DEFERRALS NOT TAKEN INTO ACCOUNT FOR PURPOSES OF DEDUCTION LIMITS.
SEC. 1205. REPEAL OF COORDINATION REQUIREMENTS FOR DEFERRED COMPENSATION PLANS OF STATE AND LOCAL GOVERNMENTS AND TAX-EXEMPT...SEC. 1206. ELIMINATION OF USER FEE FOR REQUESTS TO IRS REGARDING PENSION PLANS.
SEC. 1207. DEDUCTION LIMITS.
SEC. 1208. OPTION TO TREAT ELECTIVE DEFERRALS AS AFTER-TAX CONTRIBUTIONS.
`SEC. 402A. OPTIONAL TREATMENT OF ELECTIVE DEFERRALS AS PLUS CONTRIBUTIONS.
SEC. 1209. REDUCED PBGC PREMIUM FOR NEW PLANS OF SMALL EMPLOYERS.
SEC. 1210. REDUCTION OF ADDITIONAL PBGC PREMIUM FOR NEW AND SMALL PLANS.
Subtitle B--Enhancing Fairness for Women
SEC. 1221. CATCHUP CONTRIBUTIONS FOR INDIVIDUALS AGE 50 OR OVER.
SEC. 1222. EQUITABLE TREATMENT FOR CONTRIBUTIONS OF EMPLOYEES TO DEFINED CONTRIBUTION PLANS.
SEC. 1223. FASTER VESTING OF CERTAIN EMPLOYER MATCHING CONTRIBUTIONS.
SEC. 1224. SIMPLIFY AND UPDATE THE MINIMUM DISTRIBUTION RULES.
SEC. 1225. CLARIFICATION OF TAX TREATMENT OF DIVISION OF SECTION 457 PLAN BENEFITS UPON DIVORCE.
SEC. 1226. MODIFICATION OF SAFE HARBOR RELIEF FOR HARDSHIP WITHDRAWALS FROM CASH OR DEFERRED ARRANGEMENTS.
Subtitle C--Increasing Portability for Participants
SEC. 1231. ROLLOVERS ALLOWED AMONG VARIOUS TYPES OF PLANS.
SEC. 1232. ROLLOVERS OF IRAS INTO WORKPLACE RETIREMENT PLANS.
SEC. 1233. ROLLOVERS OF AFTER-TAX CONTRIBUTIONS.
SEC. 1234. HARDSHIP EXCEPTION TO 60-DAY RULE.
SEC. 1235. TREATMENT OF FORMS OF DISTRIBUTION.
SEC. 1236. RATIONALIZATION OF RESTRICTIONS ON DISTRIBUTIONS.
SEC. 1237. PURCHASE OF SERVICE CREDIT IN GOVERNMENTAL DEFINED BENEFIT PLANS.
SEC. 1238. EMPLOYERS MAY DISREGARD ROLLOVERS FOR PURPOSES OF CASH-OUT AMOUNTS.
SEC. 1239. MINIMUM DISTRIBUTION AND INCLUSION REQUIREMENTS FOR SECTION 457 PLANS.
Subtitle D--Strengthening Pension Security and Enforcement
SEC. 1241. REPEAL OF 150 PERCENT OF CURRENT LIABILITY FUNDING LIMIT.
SEC. 1242. MAXIMUM CONTRIBUTION DEDUCTION RULES MODIFIED AND APPLIED TO ALL DEFINED BENEFIT PLANS.
SEC. 1243. MISSING PARTICIPANTS.
SEC. 1244. EXCISE TAX RELIEF FOR SOUND PENSION FUNDING.
SEC. 1245. EXCISE TAX ON FAILURE TO PROVIDE NOTICE BY DEFINED BENEFIT PLANS SIGNIFICANTLY REDUCING FUTURE BENEFIT ACCRUALS.
`SEC. 4980F. FAILURE OF APPLICABLE PLANS REDUCING BENEFIT ACCRUALS TO SATISFY NOTICE REQUIREMENTS.
SEC. 1246. PROTECTION OF INVESTMENT OF EMPLOYEE CONTRIBUTIONS TO 401(K) PLANS.
SEC. 1247. TREATMENT OF MULTIEMPLOYER PLANS UNDER SECTION 415.
Subtitle E--Reducing Regulatory Burdens
SEC. 1251. MODIFICATION OF TIMING OF PLAN VALUATIONS.
SEC. 1252. ESOP DIVIDENDS MAY BE REINVESTED WITHOUT LOSS OF DIVIDEND DEDUCTION.
SEC. 1253. REPEAL OF TRANSITION RULE RELATING TO CERTAIN HIGHLY COMPENSATED EMPLOYEES.
SEC. 1254. EMPLOYEES OF TAX-EXEMPT ENTITIES.
SEC. 1255. CLARIFICATION OF TREATMENT OF EMPLOYER-PROVIDED RETIREMENT ADVICE.
SEC. 1256. REPORTING SIMPLIFICATION.
SEC. 1257. IMPROVEMENT OF EMPLOYEE PLANS COMPLIANCE RESOLUTION SYSTEM.
SEC. 1258. SUBSTANTIAL OWNER BENEFITS IN TERMINATED PLANS.
SEC. 1259. MODIFICATION OF EXCLUSION FOR EMPLOYER PROVIDED TRANSIT PASSES.
SEC. 1260. REPEAL OF THE MULTIPLE USE TEST.
SEC. 1261. FLEXIBILITY IN NONDISCRIMINATION, COVERAGE, AND LINE OF BUSINESS RULES.
SEC. 1262. EXTENSION TO INTERNATIONAL ORGANIZATIONS OF MORATORIUM ON APPLICATION OF CERTAIN NONDISCRIMINATION RULES APPLICABLE...Subtitle F--Plan Amendments
SEC. 1271. PROVISIONS RELATING TO PLAN AMENDMENTS.
TITLE XIII--MISCELLANEOUS PROVISIONS
Subtitle A--Provisions Primarily Affecting Individuals
SEC. 1301. CONSISTENT TREATMENT OF SURVIVOR BENEFITS FOR PUBLIC SAFETY OFFICERS KILLED IN THE LINE OF DUTY.
SEC. 1302. EXPANSION OF DC HOMEBUYER TAX CREDIT.
SEC. 1303. NO FEDERAL INCOME TAX ON AMOUNTS AND LANDS RECEIVED BY HOLOCAUST VICTIMS OR THEIR HEIRS.
Subtitle B--Provisions Primarily Affecting Businesses
SEC. 1311. DISTRIBUTIONS FROM PUBLICLY TRADED PARTNERSHIPS TREATED AS QUALIFYING INCOME OF REGULATED INVESTMENT COMPANIES.
SEC. 1312. SPECIAL PASSIVE ACTIVITY RULE FOR PUBLICLY TRADED PARTNERSHIPS TO APPLY TO REGULATED INVESTMENT COMPANIES.
SEC. 1313. LARGE ELECTRIC TRUCKS, VANS, AND BUSES ELIGIBLE FOR DEDUCTION FOR CLEAN-FUEL VEHICLES IN LIEU OF CREDIT.
SEC. 1314. MODIFICATIONS TO SPECIAL RULES FOR NUCLEAR DECOMMISSIONING COSTS.
SEC. 1315. CONSOLIDATION OF LIFE INSURANCE COMPANIES WITH OTHER CORPORATIONS.
SEC. 1316. MODIFICATION OF ACTIVE BUSINESS DEFINITION UNDER SECTION 355.
SEC. 1317. EXPANSION OF EXEMPTION FROM PERSONAL HOLDING COMPANY TAX FOR LENDING OR FINANCE COMPANIES.
SEC. 1318. EXTENSION OF EXPENSING OF ENVIRONMENTAL REMEDIATION COSTS.
Subtitle C--Provisions Relating to Excise Taxes
SEC. 1321. CONSOLIDATION OF HAZARDOUS SUBSTANCE SUPERFUND AND LEAKING UNDERGROUND STORAGE TANK TRUST FUND.
`SEC. 9507. ENVIRONMENTAL REMEDIATION TRUST FUND.
SEC. 1322. REPEAL OF CERTAIN MOTOR FUEL EXCISE TAXES ON FUEL USED BY RAILROADS AND ON INLAND WATERWAY TRANSPORTATION.
SEC. 1323. REPEAL OF EXCISE TAX ON FISHING TACKLE BOXES.
SEC. 1324. CLARIFICATION OF EXCISE TAX IMPOSED ON ARROW COMPONENTS.
SEC. 1325. EXEMPTION FROM TICKET TAXES FOR CERTAIN TRANSPORTATION PROVIDED BY SMALL SEAPLANES.
`SEC. 4281. SMALL AIRCRAFT.
SEC. 1326. MODIFICATION OF RURAL AIRPORT DEFINITION.
Subtitle D--Other Provisions
SEC. 1331. TAX-EXEMPT FINANCING OF QUALIFIED HIGHWAY INFRASTRUCTURE CONSTRUCTION.
SEC. 1332. TAX TREATMENT OF ALASKA NATIVE SETTLEMENT TRUSTS.
`SEC. 646. ELECTING ALASKA NATIVE SETTLEMENT TRUSTS.
SEC. 1333. INCREASE IN THRESHOLD FOR JOINT COMMITTEE REPORTS ON REFUNDS AND CREDITS.
SEC. 1334. CREDIT FOR CLINICAL TESTING RESEARCH EXPENSES ATTRIBUTABLE TO CERTAIN QUALIFIED ACADEMIC INSTITUTIONS INCLUDING...`SEC. 41A. CREDIT FOR MEDICAL INNOVATION EXPENSES.
SEC. 1335. PAYMENT OF DIVIDENDS ON STOCK OF COOPERATIVES WITHOUT REDUCING PATRONAGE DIVIDENDS.
Subtitle E--Tax Court Provisions
SEC. 1341. TAX COURT FILING FEE IN ALL CASES COMMENCED BY FILING PETITION.
SEC. 1342. EXPANDED USE OF TAX COURT PRACTICE FEE.
SEC. 1343. CONFIRMATION OF AUTHORITY OF TAX COURT TO APPLY DOCTRINE OF EQUITABLE RECOUPMENT.
TITLE XIV--EXTENSIONS OF EXPIRING PROVISIONS
SEC. 1401. RESEARCH CREDIT.
SEC. 1402. SUBPART F EXEMPTION FOR ACTIVE FINANCING INCOME.
SEC. 1403. TAXABLE INCOME LIMIT ON PERCENTAGE DEPLETION FOR MARGINAL PRODUCTION.
SEC. 1404. WORK OPPORTUNITY CREDIT AND WELFARE-TO-WORK CREDIT.
SEC. 1405. EXTENSION AND MODIFICATION OF CREDIT FOR PRODUCING ELECTRICITY FROM CERTAIN RENEWABLE RESOURCES.
TITLE XV--REVENUE OFFSETS
SEC. 1501. RETURNS RELATING TO CANCELLATIONS OF INDEBTEDNESS BY ORGANIZATIONS LENDING MONEY.
SEC. 1502. EXTENSION OF INTERNAL REVENUE SERVICE USER FEES.
`SEC. 7527. INTERNAL REVENUE SERVICE USER FEES.
SEC. 1503. LIMITATIONS ON WELFARE BENEFIT FUNDS OF 10 OR MORE EMPLOYER PLANS.
SEC. 1504. INCREASE IN ELECTIVE WITHHOLDING RATE FOR NONPERIODIC DISTRIBUTIONS FROM DEFERRED COMPENSATION PLANS.
SEC. 1505. CONTROLLED ENTITIES INELIGIBLE FOR REIT STATUS.
SEC. 1506. TREATMENT OF GAIN FROM CONSTRUCTIVE OWNERSHIP TRANSACTIONS.
`SEC. 1260. GAINS FROM CONSTRUCTIVE OWNERSHIP TRANSACTIONS.
SEC. 1507. TRANSFER OF EXCESS DEFINED BENEFIT PLAN ASSETS FOR RETIREE HEALTH BENEFITS.
SEC. 1508. MODIFICATION OF INSTALLMENT METHOD AND REPEAL OF INSTALLMENT METHOD FOR ACCRUAL METHOD TAXPAYERS.
SEC. 1509. LIMITATION ON USE OF NONACCRUAL EXPERIENCE METHOD OF ACCOUNTING.
SEC. 1510. CHARITABLE SPLIT-DOLLAR LIFE INSURANCE, ANNUITY, AND ENDOWMENT CONTRACTS.
SEC. 1511. RESTRICTION ON USE OF REAL ESTATE INVESTMENT TRUSTS TO AVOID ESTIMATED TAX PAYMENT REQUIREMENTS.
SEC. 1512. MODIFICATION OF ANTI-ABUSE RULES RELATED TO ASSUMPTION OF LIABILITY.
SEC. 1513. ALLOCATION OF BASIS ON TRANSFERS OF INTANGIBLES IN CERTAIN NONRECOGNITION TRANSACTIONS.
SEC. 1514. DISTRIBUTIONS TO A CORPORATE PARTNER OF STOCK IN ANOTHER CORPORATION.
SEC. 1515. PROHIBITED ALLOCATIONS OF S CORPORATION STOCK HELD BY AN ESOP.
TITLE XVI--COMPLIANCE WITH BUDGET ACT
SEC. 1601. COMPLIANCE WITH BUDGET ACT.
JOINT EXPLANATORY STATEMENT OF THE COMMITTEE OF CONFERENCE
I. BROAD-BASED AND FAMILY TAX RELIEF
A. REDUCTION IN INDIVIDUAL INCOME TAX RATES AND EXPANSION OF LOWEST INDIVIDUAL REGULAR INCOME TAX RATE BRACKET (SEC. 101...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. MARRIAGE PENALTY RELIEF PROVISIONS RELATING TO THE RATE STRUCTURE AND STANDARD DEDUCTION AMOUNTS (SEC. 111 OF THE HOUSE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. MARRIAGE PENALTY RELIEF RELATING TO THE EARNED INCOME CREDIT (SEC. 202 OF THE SENATE AMENDMENT AND SEC. 32 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
D. INDIVIDUAL ALTERNATIVE MINIMUM TAX PROVISIONS (SEC. 121 OF THE HOUSE BILL, SECS. 206 AND 1134 OF THE SENATE AMENDMENT,...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
E. EXPAND THE EXCLUSION FROM INCOME FOR CERTAIN FOSTER CARE PAYMENTS (SEC. 1301 OF THE HOUSE BILL SEC. 203 OF THE SENATE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
F. INCREASE AND EXPAND THE DEPENDENT CARE CREDIT (SEC. 204 OF THE SENATE AMENDMENT AND SEC. 21 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
G. TAX CREDIT FOR EMPLOYER-PROVIDED CHILD CARE FACILITIES (SEC. 205 OF THE SENATE AMENDMENT AND NEW SEC. 45D OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
H. EXTENSION AND EXPANSION OF THE ADOPTION TAX CREDIT (SEC. 210 OF THE SENATE AMENDMENT AND SEC. 23 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
II. SAVINGS AND INVESTMENT TAX RELIEF PROVISIONS
A. PARTIAL EXCLUSION FOR INTEREST AND DIVIDENDS (SEC. 201 OF THE HOUSE BILL AND NEW SEC. 116 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. INDIVIDUAL CAPITAL GAINS (SEC. 202 OF THE HOUSE BILL, SEC. 207 OF THE SENATE AMENDMENT, AND SECS. 1(H) AND 1022 OF THE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. APPLY CAPITAL GAIN RATES TO CAPITAL GAINS EARNED BY DESIGNATED SETTLEMENT FUNDS (SEC. 203 OF THE HOUSE BILL AND SEC. 468B...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
D. EXCLUSION OF GAIN ON THE SALE OF A PRINCIPAL RESIDENCE BY A MEMBER OF THE UNIFORMED SERVICE OR THE FOREIGN SERVICE OF...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
E. CLARIFY THE TAX TREATMENT OF INCOME AND LOSSES ON DERIVATIVES (SEC. 205 OF THE HOUSE BILL, SEC. 1306 OF THE SENATE AMENDMENT,...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
F. TREATMENT OF LOSS ON WORTHLESS STOCK OF SUBSIDIARY (SEC. 206 OF THE HOUSE BILL AND SEC. 165(G)(3) OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
G. INDIVIDUAL RETIREMENT ARRANGEMENTS (`IRAS') (SEC. 113 OF THE HOUSE BILL, SECS. 301-303, 305, AND 321 OF THE SENATE AMENDMENT,...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
H. CREATION OF INDIVIDUAL DEVELOPMENT ACCOUNTS (SEC. 304 OF THE SENATE AMENDMENT, AND NEW SEC. 530A OF THE CODE)
SENATE AMENDMENT
CONFERENCE AGREEMENT
III. BUSINESS INVESTMENT AND JOB CERTAIN PROVISIONS
A. ALTERNATIVE TAX FOR CORPORATE CAPITAL GAINS (SEC. 301 OF THE HOUSE BILL AND SEC. 1201 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. CORPORATE ALTERNATIVE MINIMUM TAX (SEC. 302(A) OF THE HOUSE BILL, SEC. 1103 OF THE SENATE AMENDMENT AND SECS. 53 AND 56...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. REPEAL OF LIMITATION OF FOREIGN TAX CREDIT UNDER ALTERNATIVE MINIMUM TAX (SEC. 302(B) OF THE HOUSE BILL, SEC. 907 OF THE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
IV. EDUCATION TAX RELIEF PROVISIONS
A. STUDENT LOAN INTEREST DEDUCTION (SECS. 112 AND 406 OF THE HOUSE BILL, SEC. 401 OF THE SENATE AMENDMENT, AND SEC. 221 OF...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. EXPAND EDUCATION SAVINGS ACCOUNTS (SEC. 401 OF THE HOUSE BILL AND SECS. 530 AND 4973 OF THE CODE)
PRESENT LAW
HOUSE BILL
SPECIAL NEEDS BENEFICIARIES
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. ALLOW TAX-FREE DISTRIBUTIONS FROM STATE AND PRIVATE EDUCATION PROGRAMS (SEC. 402 OF THE HOUSE BILL, SEC. 402 OF THE SENATE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
D. ELIMINATE TAX ON AWARDS UNDER NATIONAL HEALTH SERVICE CORPS SCHOLARSHIP PROGRAM, F. EDWARD HEBERT ARMED FORCES HEALTH...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
E. EXCLUSION FOR EMPLOYER-PROVIDED EDUCATIONAL ASSISTANCE (SEC. 404 OF THE SENATE AMENDMENT AND SEC. 127 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
F. LIBERALIZE TAX-EXEMPT FINANCING RULES FOR PUBLIC SCHOOL CONSTRUCTION (SECS. 404-405 OF THE HOUSE BILL, SECS. 405-407 OF...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
G. EXPANSION OF DEDUCTION FOR COMPUTER DONATIONS TO SCHOOLS (SEC. 1124 OF THE SENATE AMENDMENT AND SEC. 170(E)(6) OF THE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
H. CREDIT FOR COMPUTER DONATIONS TO SCHOOLS AND SENIOR CENTERS (SEC. 1125 OF THE SENATE AMENDMENT AND NEW SEC. 45E OF THE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
I. TWO-PERCENT FLOOR NOT TO APPLY TO PROFESSIONAL DEVELOPMENT EXPENSES OF TEACHERS (SEC. 1123 OF THE SENATE AMENDMENT AND...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
J. EXCLUSION FOR EDUCATION BENEFITS PROVIDED BY EMPLOYERS TO CHILDREN OF EMPLOYEES (SEC. 404 OF THE SENATE AMENDMENT AND...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
K. CREDIT FOR INTEREST ON HIGHER EDUCATION LOANS (SEC. 208 OF THE SENATE AMENDMENT AND NEW SEC. 25B OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
V. HEALTH CARE TAX RELIEF PROVISIONS
A. ABOVE-THE-LINE DEDUCTION FOR HEALTH INSURANCE EXPENSES (SEC. 501 OF THE HOUSE BILL AND THE SENATE AMENDMENT AND NEW SEC....PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. PROVISIONS RELATING TO LONG-TERM CARE INSURANCE (SECS. 501 AND 502 OF THE HOUSE BILL, SECS. 501 AND 502 OF THE SENATE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. EXTEND AVAILABILITY OF MEDICAL SAVINGS ACCOUNTS (SEC. 503 OF THE HOUSE BILL AND SEC. 220 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
D. ADDITIONAL PERSONAL EXEMPTION FOR CARETAKERS (SEC. 504 OF THE HOUSE BILL, SEC. 503 OF THE SENATE AMENDMENT AND SEC. 151...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
E. EXPAND HUMAN CLINICAL TRIALS EXPENSES QUALIFYING FOR THE ORPHAN DRUG TAX CREDIT (SEC. 505 OF THE HOUSE BILL AND SEC. 45C...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
F. ADD CERTAIN VACCINES AGAINST STREPTOCOCCUS PNEUMONIAE TO THE LIST OF TAXABLE VACCINES; REDUCE VACCINE EXCISE TAX (SEC....PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
G. ABOVE-THE-LINE DEDUCTION FOR PRESCRIPTION DRUG INSURANCE COVERAGE OF MEDICARE BENEFICIARIES IF CERTAIN MEDICARE AND LOW-INCOME...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
H. CREDIT FOR EMPLOYEE HEALTH INSURANCE EXPENSES OF SMALL EMPLOYERS (SEC. 609 OF THE SENATE AMENDMENT AND NEW SEC. 45E OF...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
VI. ESTATE, GIFT, AND GENERATION-SKIPPING TRANSFER TAX RELIEF PROVISIONS
A. PHASE IN REPEAL OF ESTATE, GIFT, AND GENERATION-SKIPPING TAXES (SECS. 601-603, 611, AND 621 OF THE HOUSE BILL, SECS. 701-702...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. MODIFY GENERATION-SKIPPING TRANSFER TAX RULES
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. EXPAND ESTATE TAX RULE FOR CONSERVATION EASEMENTS (SEC. 711 OF THE SENATE AMENDMENT AND SEC. 2031 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
D. INCREASE ANNUAL GIFT EXCLUSION (SEC. 721 OF THE SENATE AMENDMENT)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
E. INCREASE ESTATE TAX DEDUCTION FOR FAMILY-OWNED BUSINESS INTEREST (SEC. 608 OF THE SENATE AMENDMENT AND SEC. 2057 OF THE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
VII. DISTRESSED COMMUNITIES AND INDUSTRIES PROVISIONS
A. RENEWAL COMMUNITY PROVISIONS (SECS. 701-706 OF THE HOUSE BILL AND SECS. 51, 198, 4973, 4975, 6047, 6104, 6693, AND NEW...PRESENT LAW
HOUSE BILL
TAX INCENTIVES FOR RENEWAL COMMUNITIES
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. PROVIDE THAT FEDERAL PRODUCTION PAYMENTS TO FARMERS ARE TAXABLE IN THE YEAR RECEIVED (SEC. 711 OF THE HOUSE BILL)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. ALLOW NET OPERATING LOSSES FROM OIL AND GAS PROPERTIES TO BE CARRIED BACK FOR UP TO FIVE YEARS (SEC. 721 OF THE HOUSE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
D. DEDUCTION FOR DELAY RENTAL PAYMENTS (SEC. 722 OF THE HOUSE BILL, SEC. 1106 OF THE SENATE AMENDMENT, AND SEC. 263A OF THE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
E. ELECTION TO EXPENSE GEOLOGICAL AND GEOPHYSICAL EXPENDITURES (SEC. 723 OF THE HOUSE BILL, SEC. 1105 OF THE SENATE AMENDMENT,...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
F. TEMPORARY SUSPENSION OF LIMITATION BASED ON 65 PERCENT OF TAXABLE INCOME (SEC. 724 OF THE HOUSE BILL AND SEC. 613 OF THE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
G. MODIFY SMALL REFINER LIMIT FOR ELIGIBILITY FOR PERCENTAGE DEPLETION DEDUCTIONS (SEC. 725 OF THE HOUSE BILL AND SEC. 613A...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
H. INCREASE THE MAXIMUM DOLLAR AMOUNT OF REFORESTATION EXPENDITURES ELIGIBLE FOR AMORTIZATION AND CREDIT (SEC. 731 OF THE...PRESENT LAW
AMORTIZATION OF REFORESTATION COSTS (SEC. 194)
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
I. CAPITAL GAINS TREATMENT UNDER SECTION 631(B) TO APPLY TO OUTRIGHT SALES BY LANDOWNERS (SEC. 732 OF THE HOUSE BILL, SEC....PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
J. MINIMUM TAX RELIEF FOR THE STEEL INDUSTRY (SEC. 741 OF THE HOUSE BILL AND SEC. 53 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
VIII. SMALL BUSINESS TAX RELIEF PROVISIONS
A. ACCELERATE 100-PERCENT SELF-EMPLOYED HEALTH INSURANCE DEDUCTION (SEC. 801 OF THE HOUSE BILL, SEC. 601 OF THE SENATE AMENDMENT,...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. INCREASE SECTION 179 EXPENSING (SEC. 802 OF THE HOUSE BILL, SEC. 602 OF THE SENATE AMENDMENT, AND SEC. 179 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. REPEAL OF TEMPORARY FEDERAL UNEMPLOYMENT SURTAX (SEC. 803 OF THE HOUSE BILL, SEC. 603 OF THE SENATE AMENDMENT AND SEC....PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
D. FARMER AND FISHERMAN INCOME AVERAGING (SEC. 604 OF THE SENATE AMENDMENT AND SECS. 55(C) AND 1301 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
E. FARM, FISH AND RANCH RISK MANAGEMENT ACCOUNTS (SEC. 605 OF THE SENATE AMENDMENT AND SECS. 468C AND 4973 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
F. S CORPORATION BANK PROVISIONS
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
IX. INTERNATIONAL TAX RELIEF PROVISIONS
A. ALLOCATE INTEREST EXPENSE ON WORLDWIDE BASIS (SEC. 901 OF THE HOUSE BILL, SEC. 901 OF THE SENATE AMENDMENT, AND SEC. 864...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. LOOK-THROUGH RULES TO APPLY TO DIVIDENDS FROM NONCONTROLLED SECTION 902 CORPORATIONS (SEC. 902 OF THE HOUSE BILL, SEC....PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. SUBPART F TREATMENT OF PIPELINE TRANSPORTATION INCOME AND INCOME FROM TRANSMISSION OF HIGH VOLTAGE ELECTRICITY (SECS....PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
D. RECHARACTERIZATION OF OVERALL DOMESTIC LOSS (SEC. 905 OF THE HOUSE BILL AND SEC. 904 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
E. TREATMENT OF MILITARY PROPERTY OF FOREIGN SALES CORPORATIONS (SEC. 906 OF THE HOUSE BILL, SEC. 908 OF THE SENATE AMENDMENT,...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
F. MODIFY TREATMENT OF RIC DIVIDENDS PAID TO FOREIGN PERSONS (SEC. 907 OF THE HOUSE BILL AND SECS. 871, 881, 897, 1441, 1442,...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
G. REPEAL OF SPECIAL RULES FOR APPLYING FOREIGN TAX CREDIT IN CASE OF FOREIGN OIL AND GAS INCOME (SEC. 908 OF THE HOUSE BILL...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
H. STUDY OF PROPER TREATMENT OF EUROPEAN UNION UNDER SUBPART F SAME COUNTRY EXCEPTIONS (SEC. 909 OF THE HOUSE BILL)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
I. PROVIDE WAIVER FROM DENIAL OF FOREIGN TAX CREDITS (SEC. 910 OF THE HOUSE BILL AND SEC. 901(J) OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
J. PROHIBIT DISCLOSURE OF APAS AND APA BACKGROUND FILES (SEC. 911 OF THE HOUSE BILL, SEC. 905 OF THE SENATE AMENDMENT AND...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
K. INCREASE DOLLAR LIMITATION ON SECTION 911 EXCLUSION (SEC. 912 OF THE HOUSE BILL AND SEC. 911 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
L. EXEMPT CERTAIN SALES OF FREQUENT-FLYER AND SIMILAR REDUCED-FARE AIR TRANSPORTATION RIGHTS FROM AVIATION EXCISE TAXES (SEC....PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
X. TAX-EXEMPT ORGANIZATION PROVISIONS
A. PROVIDE TAX EXEMPTION FOR ORGANIZATIONS CREATED BY A STATE TO PROVIDE PROPERTY AND CASUALTY INSURANCE COVERAGE FOR PROPERTY...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. CONFORM PROVISIONS RELATING TO ARBITRAGE TREATMENT TO REFLECT PROPOSED STATE CONSTITUTIONAL AMENDMENTS (SEC. 1002 OF THE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. AUTHORIZE SECRETARY OF TREASURY TO GRANT WAIVERS FROM SECTION 4941 PROHIBITIONS (SEC. 1004 OF THE HOUSE BILL AND SEC....PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
D. EXTEND DECLARATORY JUDGMENT PROCEDURES TO NON-501(C)(3) TAX-EXEMPT ORGANIZATIONS (SEC. 1005 OF THE HOUSE BILL AND SEC....PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
E. MODIFY SECTION 512(B)(13) (SEC. 1006 OF THE BILL AND, SEC. 802 OF THE SENATE AMENDMENT AND SECTION 512(B)(13) OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
F. SIMPLIFY LOBBYING EXPENDITURE LIMITATIONS (SEC. 803 OF THE SENATE AMENDMENT AND SECS. 501(H) AND 4911 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
G. TAX-FREE WITHDRAWALS FROM IRAS FOR CHARITABLE PURPOSES (SEC. 804 OF THE SENATE AMENDMENT AND SEC. 408(D) OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
H. PROVIDE EXCLUSION FOR MILEAGE REIMBURSEMENTS BY CHARITABLE ORGANIZATIONS (SEC. 1302 OF THE HOUSE BILL, SEC. 805 OF THE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
I. CHARITABLE CONTRIBUTION DEDUCTION FOR CERTAIN EXPENSES IN SUPPORT OF NATIVE ALASKAN SUBSISTENCE WHALING (SEC. 806 OF THE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
J. CHARITABLE GIVING PROVISIONS (SECS. 807-809 OF THE SENATE AMENDMENT AND SECS. 170 AND 63 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
K. MODIFY EXCESS BUSINESS HOLDINGS RULES FOR PUBLICLY TRADED STOCK (SEC. 810 OF THE SENATE AMENDMENT AND SEC. 4943 OF THE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
L. CERTAIN COSTS OF PRIVATE FOUNDATION IN REMOVING HAZARDOUS SUBSTANCES TREATED AS QUALIFYING DISTRIBUTION (SEC. 811 OF THE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
XI. REAL ESTATE TAX RELIEF PROVISIONS
A. PROVISIONS RELATING TO REITS (SECS. 1101-1106, 1111, 1121, 1131, 1141, AND 1151 OF THE HOUSE BILL, SECS. 1021-1026, 1031,...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. MODIFY AT-RISK RULES FOR PUBLICLY TRADED NONRECOURSE DEBT (SEC. 1161 OF THE HOUSE BILL AND SEC. 465(B)(6) OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. QUALIFIED LESSEE CONSTRUCTION ALLOWANCES NOT LIMITED TO SHORT-TERM LEASES FOR CERTAIN RETAILERS (SEC. 1171 OF THE HOUSE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
D. EXCLUSION FROM GROSS INCOME FOR CERTAIN CONTRIBUTIONS TO THE CAPITAL OF CERTAIN RETAILERS (SEC. 1172 OF THE HOUSE BILL...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
E. INCREASE THE LOW-INCOME HOUSING TAX CREDIT CAP AND MAKE OTHER MODIFICATIONS (SECS. 1331-1337 OF THE HOUSE BILL, SEC. 1001...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
F. TAX CREDIT FOR RENOVATING HISTORIC HOMES (SECTION 1011 OF THE SENATE AMENDMENT AND NEW SECTION 25B OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
G. ACCELERATE THE SCHEDULED INCREASE IN STATE VOLUME LIMITS ON TAX-EXEMPT PRIVATE ACTIVITY BONDS (SEC. 1351 OF THE HOUSE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
H. TREATMENT OF LEASEHOLD IMPROVEMENTS (SEC. 1091 OF THE SENATE AMENDMENT AND SEC. 168 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
XII. PENSION REFORM PROVISIONS
A. EXPANDING COVERAGE
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
EFFECTIVE DATE
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. ENHANCING FAIRNESS FOR WOMEN
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
EFFECTIVE DATE
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. INCREASING PORTABILITY FOR PARTICIPANTS
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
D. STRENGTHENING PENSION SECURITY AND ENFORCEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
E. REDUCING REGULATORY BURDENS
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
XIII. MISCELLANEOUS PROVISIONS
A. EXPAND EMPLOYER REPORTING ON ANNUAL WAGE AND TAX STATEMENTS (SEC. 1303 OF THE HOUSE BILL AND SEC. 6051 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. SURVIVOR BENEFITS OF PUBLIC SAFETY OFFICERS KILLED IN THE LINE OF DUTY (SEC. 1304 OF THE HOUSE BILL AND SEC. 101 OF THE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. INCOME FROM PUBLICLY TRADED PARTNERSHIPS TREATED AS QUALIFYING INCOME OF REGULATED INVESTMENT COMPANIES (SECS. 1311 AND...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
D. EQUALIZE THE TAX TREATMENT OF OVERSIZED `CLEAN FUEL' VEHICLES AND ELECTRIC VEHICLES (SEC. 1313 OF THE HOUSE BILL AND SEC....PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
E. NUCLEAR DECOMMISSIONING COSTS (SEC. 1314 OF THE HOUSE BILL AND SEC. 468A OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
F. PERMIT CONSOLIDATION OF LIFE AND NONLIFE INSURANCE COMPANIES (SEC. 1315 OF THE HOUSE BILL, SEC. 1113 OF THE SENATE AMENDMENT,...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
G. CONSOLIDATE CODE PROVISIONS GOVERNING THE HAZARDOUS SUBSTANCE SUPERFUND AND THE LEAKING UNDERGROUND STORAGE TANK TRUST...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
H. REPEAL CERTAIN EXCISE TAXES ON RAIL DIESEL FUEL AND INLAND WATERWAY BARGE FUELS (SEC. 1322 OF THE HOUSE BILL, SEC. 1101...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
I. REPEAL EXCISE TAX ON FISHING TACKLE BOXES (SEC. 1323 OF THE HOUSE BILL AND SEC. 4162 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
J. MODIFY EXCISE TAX ON ARROW COMPONENTS AND ACCESSORIES (SEC. 1324 OF THE HOUSE BILL, SEC. 1109 OF THE SENATE AMENDMENT,...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
K. ENTREPRENEURIAL EQUITY CAPITAL FORMATION (`SSBICS') (SECS. 1341-1347 OF THE HOUSE BILL AND SECS. 851, 1044 AND 1202 OF...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
L. TAX TREATMENT OF ALASKA NATIVE SETTLEMENT TRUSTS (SEC. 1352 OF THE HOUSE BILL, SEC. 1102 OF THE SENATE AMENDMENT, AND...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
M. INCREASE JOINT COMMITTEE ON TAXATION REFUND REVIEW THRESHOLD TO $2 MILLION (SEC. 1353 OF THE HOUSE BILL, SEC. 1110 OF...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
N. CLARIFICATION OF DEPRECIATION STUDY (SEC. 1354 OF THE HOUSE BILL)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
O. TAX COURT PROVISIONS
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
P. ALLOW CERTAIN WHOLESALE DISTRIBUTORS AND CONTROL STATE ENTITIES TO ELECT TO BE TREATED AS DISTILLED SPIRITS PLANTS OPERATORS...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
Q. SIMPLIFY THE ACTIVE TRADE OR BUSINESS REQUIREMENT FOR TAX-FREE SPIN-OFFS (SEC. 1107 OF THE SENATE AMENDMENT AND SEC. 355...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
R. MODIFY THE DEFINITION OF RURAL AIRPORT ELIGIBLE FOR REDUCED AIR PASSENGER TICKET TAX RATE (SEC. 1111 OF THE SENATE AMENDMENT...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
S. DIVIDENDS PAID BY COOPERATIVES (SEC. 1112 OF THE SENATE AMENDMENT AND SEC. 1388(A) OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
T. MODIFY PERSONAL HOLDING COMPANY `LENDING OR FINANCE BUSINESS' EXCEPTION (SEC. 1114 OF THE BILL AND SEC. 542 OF THE CODE)
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
U. TAX CREDIT FOR MODIFICATIONS TO INTER-CITY BUSES REQUIRED UNDER THE AMERICANS WITH DISABILITIES ACT OF 1990 (SEC. 1115...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
V. PROVISIONS RELATING TO DEDUCTION FOR BUSINESS MEALS
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
X. PROVISIONS RELATING TO TAX INCENTIVES FOR THE DISTRICT OF COLUMBIA
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
Y. ESTABLISH A SEVEN-YEAR RECOVERY PERIOD FOR NATURAL GAS GATHERING LINES (SEC. 1120 OF THE SENATE AMENDMENT AND SEC. 168...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
Z. RECLASSIFY AIR TRANSPORTATION ON CERTAIN SMALL SEAPLANES AS NON-COMMERCIAL AVIATION FOR EXCISE TAX PURPOSES (SEC. 1121...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
XIV. ADDITIONAL MISCELLANEOUS PROVISIONS
A. EXEMPTION FROM FEDERAL INCOME TAX FOR AMOUNTS RECEIVED BY HOLOCAUST VICTIMS' AND THEIR HEIRS (SEC. 1122 OF THE SENATE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. MEDICAL INNOVATION TAX CREDIT (SECTION 1137 OF THE SENATE AMENDMENT AND NEW SECTION 41A OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. CAPITAL GAIN HOLDING PERIOD FOR HORSES (SEC. 812 OF THE SENATE AMENDMENT AND SEC. 1231 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
D. DISCLOSURE OF TAX RETURN INFORMATION FOR COMBINED EMPLOYMENT TAX REPORTING (SEC. 1131 OF THE SENATE AMENDMENT AND SEC....PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
E. TAX RATES FOR TRUSTS WITH DISABLED BENEFICIARY (SEC. 211 OF THE SENATE AMENDMENT AND SECTION 1 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
F. TAXATION OF FLIGHTS ON NONCOMMERCIAL AIRCRAFT (SEC. 370 OF THE SENATE AMENDMENT AND SEC. 132 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
G. EXCLUSION FOR CERTAIN SEVERANCE PAYMENTS (SEC. 1135 OF THE SENATE AMENDMENT AND NEW SEC. 139 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
H. FUTA TREATMENT OF MAPLE SYRUP WORKERS (SEC. 1132 OF THE SENATE AMENDMENT AND SEC. OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
I. MODIFY RULES GOVERNING TAX-EXEMPT BONDS FOR SECTION 501(C)(3) ORGANIZATIONS AS APPLIED TO ORGANIZATIONS ENGAGED IN TIMBER...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
XV. EXTENSION OF EXPIRING TAX PROVISIONS
A. EXTENSION OF RESEARCH AND EXPERIMENTATION TAX CREDIT AND INCREASE IN THE RATES FOR THE ALTERNATIVE INCREMENTAL RESEARCH...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. EXTEND EXCEPTIONS UNDER SUBPART F FOR ACTIVE FINANCING INCOME (SEC. 1402 OF THE HOUSE BILL, SEC. 1202 OF THE SENATE AMENDMENT,...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. EXTEND SUSPENSION OF NET INCOME LIMITATION ON PERCENTAGE DEPLETION FROM MARGINAL OIL AND GAS WELLS (SEC. 1403 OF THE HOUSE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
D. EXTEND THE WORK OPPORTUNITY TAX CREDIT (SEC. 1404 OF THE HOUSE BILL, SEC. 1204 OF THE SENATE AMENDMENT, AND SEC. 51 OF...PRESENT LAW
SENATE AMENDMENT
CONFERENCE AGREEMENT
E. EXTEND THE WELFARE-TO-WORK TAX CREDIT (SEC. 1404 OF THE HOUSE BILL, SEC. 1204 OF THE SENATE AMENDMENT, AND SEC. 51A OF...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
F. EXTEND AND MODIFY TAX CREDIT FOR ELECTRICITY PRODUCED BY WIND AND CLOSED-LOOP BIOMASS FACILITIES (SEC. 1205 OF THE SENATE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
G. EXTEND EXEMPTION FROM DIESEL DYEING REQUIREMENT FOR CERTAIN AREAS IN ALASKA (SEC. 1206 OF THE SENATE AMENDMENT AND SEC....PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
H. EXPENSING OF ENVIRONMENTAL REMEDIATION EXPENDITURES AND EXPANSION OF QUALIFYING SITES (SEC. 1207 OF THE SENATE AMENDMENT...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
XVI. REVENUE OFFSET PROVISIONS
A. EXPAND REPORTING OF CANCELLATION OF INDEBTEDNESS INCOME (SEC. 1501 OF THE HOUSE BILL, SEC. 1302 OF THE SENATE AMENDMENT,...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. EXTENSION OF IRS USER FEES (SEC. 1502 OF THE HOUSE BILL, SEC. 1304 OF THE SENATE AMENDMENT, AND NEW SEC. 7527 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. IMPOSE LIMITATION ON PREFUNDING OF CERTAIN EMPLOYEE BENEFITS (SEC. 1503 OF THE HOUSE BILL, SEC. 1312 OF THE SENATE AMENDMENT,...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
D. INCREASE ELECTIVE WITHHOLDING RATE FOR NONPERIODIC DISTRIBUTIONS FROM DEFERRED COMPENSATION PLANS (SEC. 1504 OF THE BILL...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
E. MODIFY TREATMENT OF CLOSELY-HELD REITS (SEC. 1505 OF THE HOUSE BILL, SEC. 1320 OF THE SENATE AMENDMENT, AND SEC. 856 OF...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
F. LIMIT CONVERSION OF CHARACTER OF INCOME FROM CONSTRUCTIVE OWNERSHIP TRANSACTIONS (SEC. 1506 OF THE HOUSE BILL, SEC. 1314...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
SENATE AMENDMENT
CONFERENCE AGREEMENT
H. MODIFY INSTALLMENT METHOD AND PROHIBIT ITS USE BY ACCRUAL METHOD TAXPAYERS (SEC. 1508 OF THE HOUSE BILL, SEC. 1313 OF...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
J. EXCLUSION OF LIKE-KIND EXCHANGE PROPERTY FROM NONRECOGNITION TREATMENT ON THE SALE OR EXCHANGE OF A PRINCIPAL RESIDENCE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
K. DENIAL OF CHARITABLE CONTRIBUTION DEDUCTION FOR TRANSFERS ASSOCIATED WITH SPLIT-DOLLAR INSURANCE ARRANGEMENTS (SEC. 1003...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
L. MODIFY FOREIGN TAX CREDIT CARRYOVER RULES (SEC. 1301 OF THE SENATE AMENDMENT AND SEC. 904 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
M. MODIFY ESTIMATED TAX RULES FOR CLOSELY HELD REIT DIVIDENDS (SEC. 1316 OF THE SENATE AMENDMENT AND SEC. 6655 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
N. PROHIBITED ALLOCATIONS OF STOCK IN AN S CORPORATION ESOP (SEC. 1317 OF THE SENATE AMENDMENT AND SECS. 409 AND 4979A OF...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
O. MODIFY ANTI-ABUSE RULES RELATED TO ASSUMPTION OF LIABILITIES (SEC. 1318 OF THE SENATE AMENDMENT AND SEC. 357 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
P. REQUIRE CONSISTENT TREATMENT AND PROVIDE BASIS ALLOCATION RULES FOR TRANSFERS OF INTANGIBLES IN CERTAIN NONRECOGNITION...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
Q. DISTRIBUTIONS BY A PARTNERSHIP TO A CORPORATE PARTNER OF STOCK IN ANOTHER CORPORATION (SEC. 1321 OF THE SENATE AMENDMENT...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
XVII. TAX TECHNICAL CORRECTIONS (SECS. 1601-1605 OF THE HOUSE BILL AND SECS. 504(C) AND 1401-1405 OF THE SENATE AMENDMENT)
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
XVIII. SENSE OF THE SENATE AND OTHER PROVISIONS
A. SENSE OF THE CONGRESS REGARDING EMPOWERMENT ZONES (SEC. 1128 OF THE SENATE AMENDMENT)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. SENSE OF THE SENATE REGARDING SAVINGS INCENTIVES (SEC. 1127 OF THE SENATE AMENDMENT)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. SENSE OF THE CONGRESS REGARDING SMALL BUSINESS INCENTIVES (SEC. 1129 OF THE SENATE AMENDMENT)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
D. DIRECT EXPENDITURE BLOCK GRANT (SEC. 1126 OF THE SENATE AMENDMENT AND SEC. 418 OF THE SOCIAL SECURITY ACT)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
XIX. CONTINGENCY FOR RATE REDUCTIONS AND COMMITMENT TO DEBT REDUCTION (SECS. 101 AND 1701 OF THE HOUSE BILL)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
XX. EXCLUSION FROM PAYGO SCORECARD (SEC. 1801 OF THE HOUSE BILL)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
XXI. COMPLIANCE WITH CONGRESSIONAL BUDGET ACT (SEC. 1501 OF THE SENATE AMENDMENT)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
XXII. TAX COMPLEXITY ANALYSIS
COMPLEXITY ANALYSIS OF PROVISIONS FROM CONFERENCE AGREEMENT ON H.R. 2488
RATE REDUCTION
MARRIAGE PENALTY RELIEF
REDUCED CAPITAL GAINS RATE AND INDEXING
INCREASED IRA CONTRIBUTION LIMITS
REPEAL FUTA SURTAX AFTER DECEMBER 31, 2004
RESTORATION OF 80 PERCENT DEDUCTION FOR MEAL EXPENSES
SUNSET
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