openregs: legislation: 1,069 rows where congress = 106 and policy_area = "Taxation" sorted by introduced

Congressional bills and resolutions from Congress.gov, filtered to policy areas relevant to environmental, health, agriculture, and wildlife regulation.

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

1,069 rows where congress = 106 and policy_area = "Taxation" sorted by introduced_date descending

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bill_id	congress	bill_type	bill_number	title	policy_area	introduced_date ▲	latest_action_date	latest_action_text	origin_chamber	sponsor_name	sponsor_state	sponsor_party	sponsor_bioguide_id	cosponsor_count	summary_text	update_date
106-s-3285	106	s	3285	A bill to amend the Internal Revenue Code of 1986 to exclude tobacco products from qualifying foreign trade property in the treatment of extraterritorial income.	Taxation	2000-12-15	2000-12-15	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S11930)	Senate	Sen. Durbin, Richard J. [D-IL]	IL	D	D000563	0	Amends the Internal Revenue Code to exclude tobacco products from the definition of the term "qualifying foreign trade property."	2025-01-14T18:59:41Z
106-hr-5634	106	hr	5634	Historic Performing Arts Facility Rehabilitation Act	Taxation	2000-11-14	2000-11-14	Referred to the House Committee on Ways and Means.	House	Rep. Houghton, Amo [R-NY-31]	NY	R	H000814	1	Historic Performing Arts Facility Rehabilitation Act - Amends Internal Revenue Code provisions concerning the rehabilitation credit to permit a qualified performing arts institution, in lieu such credit, to receive a historic rehabilitation credit certificate.	2025-08-20T14:20:27Z
106-hr-5616	106	hr	5616	To amend the Internal Revenue Code of 1986 to allow a deduction to taxpayers who purchase and install qualified security devices.	Taxation	2000-11-01	2000-11-01	Referred to the House Committee on Ways and Means.	House	Rep. Crowley, Joseph [D-NY-7]	NY	D	C001038	0	Amends the Internal Revenue Code to allow up to a $5,000 deduction for the installation of a qualified security device in a residence or commercial building.	2025-01-02T17:15:40Z
106-s-3265	106	s	3265	A bill to amend the Internal Revenue Code of 1986 to clarify treatment of employee stock purchase plans.	Taxation	2000-10-31	2000-10-31	Read twice and referred to the Committee on Finance.	Senate	Sen. Craig, Larry E. [R-ID]	ID	R	C000858	0	Amends the Internal Revenue Code to exclude from the definition of wages (with respect to employment taxes) employee stock purchase plan stock options.	2025-01-14T18:59:41Z
106-hr-5602	106	hr	5602	Grandchild Care Tax Relief Act of 2000	Taxation	2000-10-30	2000-10-30	Referred to the House Committee on Ways and Means.	House	Rep. DeLauro, Rosa L. [D-CT-3]	CT	D	D000216	1	Amend the Internal Revenue Code to allow a $500 refundable credit for each grandchild to grandparents who provide primary child care services without compensation for their grandchildren who are not their dependents.	2025-08-20T14:20:55Z
106-hr-5597	106	hr	5597	Technology Training Tax Credit Act of 2000	Taxation	2000-10-27	2000-10-27	Referred to the House Committee on Ways and Means.	House	Rep. Millender-McDonald, Juanita [D-CA-37]	CA	D	M000714	0	Technology Training Tax Credit Act of 2000 - Amends the Internal Revenue Code to allow employers a limited tax credit for internships and fellowships related to information technology.	2025-08-20T14:16:58Z
106-s-3259	106	s	3259	Historic Performing Arts Facility Rehabilitation Act	Taxation	2000-10-27	2000-10-27	Read twice and referred to the Committee on Finance.	Senate	Sen. Moynihan, Daniel Patrick [D-NY]	NY	D	M001054	1	Historic Performing Arts Facility Rehabilitation Act - Amends Internal Revenue Code provisions concerning the rehabilitation credit to permit a qualified performing arts institution, in lieu such credit, to receive a historic rehabilitation credit certificate.	2025-08-20T14:18:56Z
106-hr-5569	106	hr	5569	To amend the Internal Revenue Code of 1986 to tax the net capital gain of closely held corporations in the same manner as individuals.	Taxation	2000-10-26	2000-10-26	Referred to the House Committee on Ways and Means.	House	Rep. English, Phil [R-PA-21]	PA	R	E000187	0	Amends provisions of the Internal Revenue Code concerning the alternative tax for corporations to set forth a special rule for the taxation of the net capital gain of a closely held corporation.	2025-01-02T17:15:30Z
106-hr-5584	106	hr	5584	Educational Empowerment Act	Taxation	2000-10-26	2000-10-26	Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.	House	Rep. Towns, Edolphus [D-NY-10]	NY	D	T000326	0	Educational Empowerment Act - Amends the Internal Revenue Code to allow a tax credit for qualified educational empowerment zone contributions. Allows the designation of up to 30 such zones. Bases designations on the degree of poverty.Establishes a teacher loan forgiveness program for mathematics and science teachers.	2025-08-20T14:18:46Z
106-hr-5541	106	hr	5541	To amend the Internal Revenue Code of 1986 to make the Hope and Lifetime Learning Credits refundable, and to allow taxpayers to obtain short-term student loans by using the future refund of such credits as collateral for the loans.	Taxation	2000-10-25	2000-10-25	Referred to the House Committee on Ways and Means.	House	Rep. Andrews, Robert E. [D-NJ-1]	NJ	D	A000210	0	Amends the Internal Revenue Code to: (1) move the Hope and Lifetime Learning credits from subpart A (Nonrefundable Personal Credits) to subpart C (Refundable Credits); and (2) permit the use of a future refund of such credits as collateral for short-term student loans.	2025-01-02T17:15:29Z
106-hr-5542	106	hr	5542	Taxpayer Relief Act of 2000	Taxation	2000-10-25	2000-11-14	Referred to the Subcommittee on Employer-Employee Relations.	House	Rep. Armey, Richard K. [R-TX-26]	TX	R	A000217	0	Taxpayer Relief Act of 2000 - Title I: FSC Repeal and Extraterritorial Income Exclusion - Amends the Internal Revenue Code to repeal subpart C (Taxation of Foreign Sales Corporations) of part III (Income From Sources Without the United States) of subchapter N ( Tax Based on Income From Sources Within or Without the United States) of chapter 1 (Normal Taxes and Surtaxes).Excludes from gross income "extraterritorial income," except that extraterritorial income which is not qualifying "qualifying foreign trade income" shall not be excluded from gross income.Defines "extraterritorial income" as gross income of the taxpayer attributable to "foreign trading gross receipts" of the taxpayer.Defines "qualifying foreign trade income," with respect to any transaction, as the amount of gross income which, if excluded, will result in a reduction of the taxable income of the taxpayer from such transaction equal to the greatest of: (1) 30 percent of the foreign sale and leasing income derived by the taxpayer from such transaction; (2) 1.2 percent of the foreign trading gross receipts derived by the taxpayer from the transaction; or (3) 15 percent of the foreign trade income derived by the taxpayer from the transaction. Prohibits, in any event, the amount determined under clause (2) from exceeding 200 percent of the amount determined under clause (3). Permits an alternative computation.Defines "foreign trading gross receipts" as the gross receipts of the taxpayer which are: (1) from the sale, exchange, or other disposition of qualifying foreign trade property; (2) from the lease or rental of qualifying foreign trade property for use by the lessee outside the United States; (3) for services which are related and subsidiary to either any sale, exchange, or other disposition of qualifying foreign trade property by such taxpayer, or any lease or rental of qualifying foreign trade property described in clause (2) by such taxpayer; (4) for engineering or architectural services for construction projects located (or proposed for locatio…	2026-03-23T12:41:21Z
106-s-3235	106	s	3235	Telecommunications Ownership Diversification Act of 2000	Taxation	2000-10-25	2000-10-25	Read twice and referred to the Committee on Finance.	Senate	Sen. McCain, John [R-AZ]	AZ	R	M000303	1	Telecommunications Ownership Diversification Act of 2000 - Amends the Internal Revenue Code (IRC) to provide for the nonrecognition of certain gain on the sale of telecommunications businesses meeting certain requirements, including requirements concerning minority ownership.Allows a limited credit for a taxpayer that at all times during that taxable year: (1) is a local exchange carrier; (2) is not a Bell operating company; and (3) is headquartered in an area designated as an empowerment zone.Requires biennial audits and reports by the Comptroller General relating to the IRC amendments made by this Act.	2025-08-20T14:21:11Z
106-hr-5531	106	hr	5531	Electricity Price Spike Act of 2000	Taxation	2000-10-24	2000-11-08	Referred to the Subcommittee on Energy and Power.	House	Rep. Kucinich, Dennis J. [D-OH-10]	OH	D	K000336	1	Electricity Price Spike Act of 2000 - Amends the Internal Revenue Code to impose an excise tax on the sale in the United States of any electricity equal to the applicable percentage of the windfall profit on such sale.Allows (until December 31, 2003), in the case of an individual, a limited tax credit for the amount paid or incurred by the taxpayer for qualified energy efficiency improvements installed during such taxable year.Requires each State to have or create a not-for-profit membership corporation to be known as the Citizens' Utility Board, Inc.Establishes an independent board to be known as the Reasonable Profits Board. Authorizes appropriations.	2025-08-20T14:16:56Z
106-s-3229	106	s	3229	A bill to amend the Internal Revenue Code of 1986 to allow a tax credit for the cost of certain equipment used to convert public television broadcasting from analog to digital transmission.	Taxation	2000-10-24	2000-10-24	Read twice and referred to the Committee on Finance.	Senate	Sen. Kerrey, J. Robert [D-NE]	NE	D	K000146	0	Amends the Internal Revenue Code to allow a limited tax credit for the cost of certain equipment used to convert public television broadcasting from analog to digital transmission.	2025-01-14T18:59:41Z
106-hr-5524	106	hr	5524	Tax Relief for Working Families Act of 2000	Taxation	2000-10-23	2000-10-23	Referred to the House Committee on Ways and Means.	House	Rep. Cardin, Benjamin L. [D-MD-3]	MD	D	C000141	7	Tax Relief for Working Families Act of 2000 - Amends the Internal Revenue Code to: (1) increase the earned income credit for an eligible individual with two or more children; (2) revise the definition of the term "earned income" with respect to such credit; (3) make other modifications to such credit; and (4) revise the definition of the term "dependent."	2025-08-20T14:18:34Z
106-hr-5505	106	hr	5505	To amend the Internal Revenue Code of 1986 to exclude from gross income the value of diplomas, medals, and amounts received as part of international awards recognizing individual achievement for physics, chemistry, medicine, literature, economics, and peace.	Taxation	2000-10-19	2000-10-19	Referred to the House Committee on Ways and Means.	House	Rep. Hyde, Henry J. [R-IL-6]	IL	R	H001022	1	Amends the Internal Revenue Code to exclude from gross income the value of any diploma, medal, or amount received as an international award for individual achievement in physics, chemistry, medicine, literature, economics, or peace.	2025-01-02T17:15:32Z
106-hr-5506	106	hr	5506	Cosmetology Tax Fairness and Compliance Act of 2000	Taxation	2000-10-19	2000-10-25	Sponsor introductory remarks on measure. (CR E1916)	House	Rep. Johnson, Nancy L. [R-CT-6]	CT	R	J000163	1	Cosmetology Tax Fairness and Compliance Act of 2000 - Amends the Internal Revenue Code to expand the credit for the portion of employer social security taxes paid with respect to employee cash tips to include tips given for cosmetology services. Requires information reporting by providers of cosmetology services.	2025-08-20T14:20:27Z
106-hr-5509	106	hr	5509	To amend the Internal Revenue Code of 1986 to increase the child tax credit to $2,000 per child.	Taxation	2000-10-19	2000-10-19	Referred to the House Committee on Ways and Means.	House	Rep. Maloney, James H. [D-CT-5]	CT	D	M000090	0	Amends the Internal Revenue Code to increase the child tax credit to $2,000 per child. Permits claiming the credit on Form 1040EZ.	2025-01-02T17:15:32Z
106-s-3225	106	s	3225	Cosmetology Tax Fairness and Compliance Act of 2000	Taxation	2000-10-19	2000-10-19	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10806-10807)	Senate	Sen. Santorum, Rick [R-PA]	PA	R	S000059	0	Cosmetology Tax Fairness and Compliance Act of 2000 - Amends the Internal Revenue Code to expand the credit for the portion of employer social security taxes paid with respect to employee cash tips to include tips given for cosmetology services. Requires information reporting by providers of cosmetology services.	2025-08-20T14:18:04Z
106-hr-5484	106	hr	5484	Electricity Windfall Profit Tax Act of 2000	Taxation	2000-10-18	2000-10-18	Referred to the House Committee on Ways and Means.	House	Rep. Bilbray, Brian P. [R-CA-49]	CA	R	B000461	0	Electricity Windfall Profit Tax Act of 2000 - Amends the Internal Revenue Code to impose an excise tax equal to the windfall profit on the retail sale of electricity for use in Orange and San Diego Counties in California during June, July, or August of 2000. Appropriates revenues from such tax to Orange and San Diego Counties to provide relief to residents for the high costs of electricity incurred during the summer of 2000.	2025-08-20T14:19:27Z
106-hr-5486	106	hr	5486	To amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment.	Taxation	2000-10-18	2000-10-18	Referred to the House Committee on Ways and Means. (text of measure as introduced: CR 10/19/2000 E1868)	House	Rep. Crane, Philip M. [R-IL-8]	IL	R	C000873	7	Amends the Internal Revenue Code to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment under the accelerated cost recovery system.	2025-01-02T17:15:31Z
106-hr-5497	106	hr	5497	To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain audio or video postproduction equipment.	Taxation	2000-10-18	2000-10-18	Referred to the House Committee on Ways and Means.	House	Rep. Weller, Jerry [R-IL-11]	IL	R	W000273	15	Amends the Internal Revenue Code to allow a limited credit against income tax for certain audio or video postproduction equipment.	2025-01-02T17:15:31Z
106-s-3213	106	s	3213	A bill to amend the Internal Revenue Code of 1986 to allow an individual to designate $3 or more on their income tax return to be used to reduce the public debt.	Taxation	2000-10-18	2000-10-18	Read twice and referred to the Committee on Finance.	Senate	Sen. Allard, Wayne [R-CO]	CO	R	A000109	1	Amends the Internal Revenue Code to permit an individual to designate three dollars on his or her income tax return (six dollars on a joint return) to be used to reduce the public debt of the United States.	2025-01-14T18:59:41Z
106-s-3217	106	s	3217	District of Columbia Economic Renaissance Act of 2000	Taxation	2000-10-18	2000-10-18	Read twice and referred to the Committee on Finance.	Senate	Sen. Mack, Connie, III [R-FL]	FL	R	M000019	1	District of Columbia Economic Renaissance Act of 2000 - Amends the Internal Revenue Code to allow residents of the District of Columbia (DC) to elect to limit their net income tax to the sum of: (1) 15 percent of so much District-sourced income as exceeds the exemption amount (as defined); and (2) the average rate of the non-District-sourced adjusted gross income (as defined).Provides, with respect to the zero percent capital gains rate currently applicable only to the sale of DC Zone assets, that the DC Zone shall include all DC census tracts.Makes the first-time homebuyer credit for DC permanent.Excludes certain DC source income for purposes of the alternative minimum tax.	2025-08-20T14:17:20Z
106-hr-5455	106	hr	5455	Small Investment Tax Relief Act of 2000	Taxation	2000-10-12	2000-10-12	Referred to the House Committee on Ways and Means.	House	Rep. Greenwood, James C. [R-PA-8]	PA	R	G000439	0	Small Investment Tax Relief Act of 2000 - Amends the Internal Revenue Code, in the case of a taxpayer other than a corporation, to provide a limited exclusion from gross income for gain from the sale or exchange of certain qualified small business stock held for more than one year.	2025-08-20T14:20:50Z
106-hr-5463	106	hr	5463	To amend the Internal Revenue Code of 1986 to affirm the confidentiality of closing and similar agreements and agreements with foreign governments.	Taxation	2000-10-12	2000-10-12	Referred to the House Committee on Ways and Means.	House	Rep. Houghton, Amo [R-NY-31]	NY	R	H000814	2	Amends provisions of the Internal Revenue Code concerning the confidentiality of return information to include within the definition of return information any closing agreement and any background information related to such an agreement or request for such an agreement.Prohibits the disclosure of tax convention information.	2025-01-02T17:15:31Z
106-hr-5471	106	hr	5471	To amend the Internal Revenue Code of 1986 to allow individuals an exclusion from gross income for certain amounts of capital gains distributions from regulated investment companies.	Taxation	2000-10-12	2000-10-12	Referred to the House Committee on Ways and Means.	House	Rep. Saxton, Jim [R-NJ-3]	NJ	R	S000097	0	Amends the Internal Revenue Code to exclude, subject to a $5,000 maximum exclusion (double for a joint return), from gross income a capital gain dividend: (1) which is distributed by a regulated investment company; and (2) which is automatically reinvested by the company in the stock of such company with respect to which the dividend is distributed.	2025-01-02T17:15:31Z
106-s-3193	106	s	3193	A bill to amend section 527 of the Internal Revenue Code of 1986 to exempt State and local political committees from required notification of section 527 status.	Taxation	2000-10-12	2000-10-12	Read twice and referred to the Committee on Finance.	Senate	Sen. Murkowski, Frank H. [R-AK]	AK	R	M001085	0	Amends Section 527 (Political Organizations) of the Internal Revenue Code to exempt State and local political committees from required notification of section 527 status.	2025-01-14T18:59:41Z
106-hr-5444	106	hr	5444	Fair Tax Treatment for Insurance Agents' Termination Payments Act of 2000	Taxation	2000-10-11	2000-10-12	Sponsor introductory remarks on measure. (CR E1752-1753)	House	Rep. Johnson, Sam [R-TX-3]	TX	R	J000174	0	Fair Tax Treatment for Insurance Agents' Termination Payments Act of 2000 - Amends the Internal Revenue Code to consider a qualified termination payment received from an insurance company by a former insurance salesman for such company as a sale or exchange of a capital asset held for more than 12 months.	2025-08-20T14:18:05Z
106-hr-5436	106	hr	5436	Help Organ Procurement Expand Act of 2000	Taxation	2000-10-10	2000-10-10	Referred to the House Committee on Ways and Means.	House	Rep. Smith, Christopher H. [R-NJ-4]	NJ	R	S000522	0	Help Organ Procurement Expand Act of 2000 - Amends the Internal Revenue Code to allow a $2,500 tax credit for qualified organ donations.	2025-08-20T14:19:46Z
106-hr-5415	106	hr	5415	POWER Act	Taxation	2000-10-06	2000-10-06	Referred to the House Committee on Ways and Means.	House	Rep. Filner, Bob [D-CA-50]	CA	D	F000116	1	Public Oversight of Wholesale Electric Rates Act or POWER Act - Amends the Internal Revenue Code to impose an excise tax on the windfall profit from the sale of electricity at wholesale in the Western System Coordinating Council. Sets the tax at 100 percent of the windfall profit.	2025-08-20T14:17:27Z
106-hr-5421	106	hr	5421	Structured Settlement Protection Act	Taxation	2000-10-06	2000-10-06	Referred to the House Committee on Ways and Means.	House	Rep. Shaw, E. Clay, Jr. [R-FL-22]	FL	R	S000303	1	Structured Settlement Protection Act - Amends the Internal Revenue Code to impose an excise tax on persons acquiring structured settlement payments in factoring transactions.	2025-08-20T14:18:35Z
106-hr-5395	106	hr	5395	Fairness for Fishing Families Act	Taxation	2000-10-05	2000-10-05	Referred to the Committee on Ways and Means, and in addition to the Committee on Armed Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.	House	Rep. Capps, Lois [D-CA-22]	CA	D	C001036	1	Fairness for Fishing Families Act- Amends the Merchant Marine Act, 1936 and the Internal Revenue Act to provide for qualified withdrawals from the Capital Construction Fund (CCF) for fishermen leaving the industry and for the rollover of CCF funds to individual retirement plans.	2025-08-20T14:16:51Z
106-hr-5400	106	hr	5400	To amend the Internal Revenue Code of 1986 to modify the retail tax on heavy trucks and trailers to exclude tractors suitable for use with vehicles weighing 33,000 pounds or less.	Taxation	2000-10-05	2000-10-05	Referred to the House Committee on Ways and Means.	House	Rep. Lucas, Frank D. [R-OK-6]	OK	R	L000491	1	Amends the Internal Revenue Code to modify the retail tax on heavy trucks and trailers to exclude tractors suitable for use with vehicles weighing 33,000 pounds or less and which are not in a trade or business.	2025-01-02T17:15:18Z
106-hr-5401	106	hr	5401	Energy Security for American Consumers Act of 2000	Taxation	2000-10-05	2000-10-05	Referred to the House Committee on Ways and Means.	House	Rep. Moore, Dennis [D-KS-3]	KS	D	M001140	18	Energy Security for American Consumers Act of 2000 - Amends the Internal Revenue Code to extend the credit for producing fuel from a nonconventional source to include qualified fuels which are produced from a well drilled after the date of enactment of this Act and before January 1, 2011, or which are produced from a facility placed in service after the enactment of this Act and before January 1, 2011, and which are sold before January 1, 2013.	2025-08-20T14:19:42Z
106-s-3171	106	s	3171	Energy Security for American Consumers Act of 2000	Taxation	2000-10-05	2000-10-05	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9956-9957)	Senate	Sen. Murkowski, Frank H. [R-AK]	AK	R	M001085	2	Energy Security for American Consumers Act of 2000 - Amends the Internal Revenue Code to extend the credit for producing fuel from a nonconventional source to include qualified fuels which are produced from a well drilled after the date of enactment of this Act and before January 1, 2011, or which are produced from a facility placed in service after the enactment of this Act and before January 1, 2011, and which are sold before January 1, 2013.	2025-08-20T14:20:38Z
106-s-3174	106	s	3174	A bill to amend the Internal Revenue Code of 1986 to allow a long-term capital gains deduction for individuals.	Taxation	2000-10-05	2000-10-05	Read twice and referred to the Committee on Finance.	Senate	Sen. Abraham, Spencer [R-MI]	MI	R	A000355	0	Amends the Internal Revenue Code to provide for the deduction of up to $5,000 net capital gain.	2025-01-14T18:59:41Z
106-hr-5386	106	hr	5386	Paul Coverdell Open Space Conservation Farmers and Ranchers Relief Act of 2000	Taxation	2000-10-04	2000-10-04	Referred to the House Committee on Ways and Means.	House	Rep. Isakson, Johnny [R-GA-6]	GA	R	I000055	3	Paul Coverdell Open Space Conservation Farmers and Ranchers Relief Act of 2000 - Amends the Internal Revenue Code to allow a limited tax credit, in the case of a qualified conservation organization, in the amount of the taxpayer's qualified conservation expenditures.	2025-08-20T14:18:29Z
106-s-3152	106	s	3152	Community Renewal and New Markets Act of 2000	Taxation	2000-10-03	2000-10-03	Introduced in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time. (text of measure as introduced: CR S9704-9729)	Senate	Sen. Roth Jr., William V. [R-DE]	DE	R	R000460	34	Community Renewal and New Markets Act of 2000 - Title I: Incentives for Distressed Communities - Subtitle A: Designation and Treatment of Renewal Zones- Amends the Internal Revenue Code (IRC) to provide for the designation of up to 30 renewal zones. Treats a renewal zone as an empowerment zone.Subtitle B: Modification of Incentives for Empowerment Zones - Revises provisions concerning empowerment zones, including: (1) extending empowerment zone treatment through 2009; (2) a 15 percent employment credit for all empowerment zones; (3) increased expensing under section 179 (election to expenses certain depreciable assets); (4) exclusion from gross income of limited amounts capital gain from the sale or exchange of a qualified empowerment zone asset; and (5) funding.Subtitle C: Modification of Tax Incentives for DC Zone - Extends and expands IRC District of Columbia Enterprise Zone provisions.Subtitle D: New Markets Tax Credit- Establishes a new markets tax credit.Subtitle E: Modification of Tax Incentives for Puerto Rico - Revises the of Puerto Rico economic activity tax credit.Subtitle F: Individual Development Accounts - Permits any qualified financial institution, qualified nonprofit organization, or Indian tribe to establish one or more qualified individual development account programs. Defines such an account as an account established for an eligible individual as part of a qualified individual development account program. Sets forth provisions concerning such accounts, including: (1) the structure and administration of account programs; (2) procedures for opening an account and qualifying for matching funds; (3) account contributions and withdrawals; and (4) disregarding account funds of program participants for purposes of certain means-tested Federal programs.Subtitle G: Additional Incentives - Provides for, among other things: (1) the exclusion of certain amounts received under the National Health Service Corps Scholarship Program and the F. Edward Hebert Armed Forces Health Professions Scholarship and Fina…	2025-08-20T14:21:23Z
106-s-3145	106	s	3145	Municipal Utility Fairness Act of 2000	Taxation	2000-10-02	2000-10-02	Read twice and referred to the Committee on Finance.	Senate	Sen. Breaux, John B. [D-LA]	LA	D	B000780	6	Municipal Utility Fairness Act of 2000 - Amends Internal Revenue Code provisions concerning arbitrage to exclude from the definition of "investment property" a prepayment by an issuer of bonds in order to ensure the supply of a necessary commodity to a governmental unit.	2025-08-20T14:20:53Z
106-hr-5345	106	hr	5345	Energy Efficient Buildings Incentives Act	Taxation	2000-09-29	2000-09-29	Referred to the House Committee on Ways and Means.	House	Rep. Cunningham, Randy (Duke) [R-CA-51]	CA	R	C000994	28	Energy Efficient Buildings Incentives Act - Amends the Internal Revenue Code to establish, for a limited time period, deductions and credits for commercial and residential properties using specified energy efficient construction or reconstruction materials or technologies, including solar energy. Sets forth provisions concerning: (1) allocation of deductions for public property; and (2) property financed by subsidized energy financing. Requires the Secretary of Energy to establish specified certification and compliance procedures. Authorizes appropriations to the Department of Energy.	2025-08-20T14:18:41Z
106-hr-5349	106	hr	5349	Taxpayers' Choice Debt Reduction Act	Taxation	2000-09-29	2000-09-29	Referred to the House Committee on Ways and Means.	House	Rep. Sanford, Marshall (Mark) [R-SC-1]	SC	R	S000051	93	Taxpayers' Choice Debt Reduction Act - Amends the Internal Revenue Code to permit an individual to designate three dollars on his or her income tax return (six dollars on a joint return) to be used to reduce the public debt of the United States.	2025-08-20T14:17:16Z
106-hr-5336	106	hr	5336	Conservation and Reinvestment Tax-Incentive Act of 2000	Taxation	2000-09-28	2000-09-28	Referred to the House Committee on Ways and Means.	House	Rep. Forbes, Michael P. [D-NY-1]	NY	D	F000257	1	Conservation and Reinvestment Tax-Incentive Act of 2000 - Amends the Internal Revenue Code to exclude from gross income the sale or exchange to a governmental unit of: (1) qualified property subject to a qualified conservation easement; and (2) a qualified conservation easement.	2025-08-20T14:19:42Z
106-hr-5339	106	hr	5339	To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property.	Taxation	2000-09-28	2000-09-28	Referred to the House Committee on Ways and Means.	House	Rep. Johnson, Nancy L. [R-CT-6]	CT	R	J000163	11	Amends the Internal Revenue Code to allow, through December 31, 2005, a limited credit for energy-efficient building property. Defines such property as a fuel cell power plant that: (1) generates electricity using an electrochemical process; (2) has an electricity-only generation efficiency greater than 30 percent; and (3) has a minimum generating capacity of 5 kilowatts.Allows, through December 31, 2005, a credit to an individual for nonbusiness energy-efficient building property expenditures.	2025-01-02T17:15:20Z
106-hr-5343	106	hr	5343	To amend the Internal Revenue Code of 1986 to allow taxpayers using the income forecast method of depreciation to treat costs contingent on income in the same manner as fixed costs to the extent determined by reference to the estimated income under such method, and for other purposes.	Taxation	2000-09-28	2000-09-28	Referred to the House Committee on Ways and Means.	House	Rep. Thomas, William M. [R-CA-21]	CA	R	T000188	0	Amends Internal Revenue Code provisions concerning depreciation under the income forecast method to provide that in the case of property for which the depreciation deduction is determined using such method, a taxpayer may determine the adjusted basis of such property solely for depreciation purposes by including the estimated income-contingent costs with respect to such property in such basis for the taxable year in which such property is placed in service. Defines terms.	2025-01-02T17:15:20Z
106-s-3134	106	s	3134	Rural Heritage Conservation Act	Taxation	2000-09-28	2000-09-28	Read twice and referred to the Committee on Finance.	Senate	Sen. Baucus, Max [D-MT]	MT	D	B000243	0	Rural Heritage Conservation Act - Amends the Internal Revenue Code to: (1) allow a limited credit to an eligible farmer or rancher for a qualified conservation contribution; (2) treat such a farmer or rancher as an individual with respect to any such contribution with respect to the charitable contribution limit; and (3) expand, for estate tax purposes, the definition of land which may qualify for a conservation contribution.	2025-08-20T14:20:26Z
106-s-3138	106	s	3138	Child Tax Credit Expansion Act of 2000	Taxation	2000-09-28	2000-09-28	Read twice and referred to the Committee on Finance.	Senate	Sen. Grams, Rod [R-MN]	MN	R	G000367	0	Child Tax Credit Expansion Act of 2000 - Amends the Internal Revenue Code to repeal the current child tax credit provisions and allow a refundable tax credit (with cost-of-living adjustments) with respect to each qualifying child of a taxpayer of up to $1,000, depending on income.	2025-08-20T14:17:04Z
106-hr-5315	106	hr	5315	Death Tax Relief Now Act of 2000	Taxation	2000-09-27	2000-09-27	Referred to the House Committee on Ways and Means.	House	Rep. Tanner, John S. [D-TN-8]	TN	D	T000038	99	Death Tax Relief Now Act of 2000 - Amends the Internal Revenue Code to: (1) reduce the estate tax rates; (2) increase (and provide a cost of living adjustment for) the exemption equivalent of the unified credit; (3) repeal the family-owned business interests deduction provisions; (4) repeal provisions providing for a credit for State death taxes and provide for the deduction from an estate's value of State death taxes paid; and (5) increase the permissible number of partners or shareholders in a closely held business for purposes of eligibility for an extension of estate tax payments.	2025-08-20T14:17:15Z
106-s-3118	106	s	3118	Windfall Oil Profits for Heating Assistance Act of 2000	Taxation	2000-09-27	2000-10-25	Sponsor introductory remarks on measure. (CR S10992-10993)	Senate	Sen. Leahy, Patrick J. [D-VT]	VT	D	L000174	0	Windfall Oil Profits For Heating Assistance Act of 2000 - Amends the Internal Revenue Code to impose an excise tax on the windfall profit from removed domestic crude oil (and products thereof) at a rate equal to 100 percent of such windfall profit. Defines "windfall profit" as, with respect to any removal of crude oil or taxable product, so much of the profit on such removal as exceeds a reasonable profit.Directs the Federal Trade Commission to investigate the profits of the oil industry and make reasonable profit determinations. Authorizes appropriations.Establishes the Windfall Oil Profits Trust Fund consisting amounts equivalent to the taxes received pursuant to the excise tax established by this Act. Provides for expenditures from the Fund for heating assistance to consumers and small businesses.	2025-08-20T14:20:48Z
106-hr-5295	106	hr	5295	To amend the Internal Revenue Code of 1986 with respect to discharge of indebtedness income from prepayment of loans under section 306B of the Rural Electrification Act of 1936.	Taxation	2000-09-26	2000-09-26	Referred to the House Committee on Ways and Means.	House	Rep. English, Phil [R-PA-21]	PA	R	E000187	0	Amends Internal Revenue Code tax exempt organization provisions with respect to discharge of indebtedness income from prepayment of loans under section 306B of the Rural Electrification Act of 1936 to revise the effective date.	2025-01-02T17:15:17Z
106-s-3111	106	s	3111	A bill to amend the Internal Revenue Code of 1986 to provide an extension of time for the payment of estate tax to more estates with closely held businesses.	Taxation	2000-09-26	2000-09-26	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9270)	Senate	Sen. Inouye, Daniel K. [D-HI]	HI	D	I000025	1	Amends the Internal Revenue Code to increase the permissible number of partners or shareholders in a closely held business for purposes of eligibility for an extension of estate tax payments.	2025-01-14T18:59:41Z
106-hr-5277	106	hr	5277	To amend the Internal Revenue Code of 1986 to avoid duplicate reporting of information on political activities of certain State and local political organizations, and for other purposes.	Taxation	2000-09-25	2000-09-26	Sponsor introductory remarks on measure. (CR H8064-8065)	House	Rep. Doggett, Lloyd [D-TX-10]	TX	D	D000399	66	Amends Internal Revenue Code (the Code) provisions concerning reporting requirements of political organizations to exempt from such requirements certain State and local political organizations which are required to make State filings which are publicly available and which contain the same information as is required under the Code.	2025-01-02T17:15:17Z
106-hr-5278	106	hr	5278	Energy Independence Through Presidential Leadership Act	Taxation	2000-09-25	2000-10-20	Referred to the Subcommittee on Energy and Power.	House	Rep. Hyde, Henry J. [R-IL-6]	IL	R	H001022	0	Energy Independence Through Presidential Leadership Act - Expresses the sense of the Congress that President should take immediate and appropriate action to lead the United States in developing and enacting a comprehensive energy policy to lessen our dependence on foreign nations to supply our energy needs.Amends the Internal Revenue Code to lower, by 4.3 cents, the tax on highway gasoline and diesel fuel and kerosene.	2025-08-20T14:18:05Z
106-hr-5279	106	hr	5279	To amend the Internal Revenue Code of 1986 to allow allocation of small ethanol producer credit to patrons of cooperative, and for other purposes.	Taxation	2000-09-25	2000-09-25	Referred to the House Committee on Ways and Means.	House	Rep. Minge, David [D-MN-2]	MN	D	M000795	5	Amends the Internal Revenue Code respecting the small ethanol producer credit to: (1) authorize credit allocation among a cooperative's patrons; (2) increase the gallon capacity for eligible producers; (3) make the credit a non-passive income credit; and (4) remove the credit from the alcohol fuel credit gross income inclusion.	2025-01-02T17:15:17Z
106-s-3101	106	s	3101	Reservists Tax Relief Act of 2000	Taxation	2000-09-25	2000-09-25	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9197)	Senate	Sen. Ashcroft, John [R-MO]	MO	R	A000356	15	Reservists Tax Relief Act of 2000 - Amends the Internal Revenue Code to allow the deduction, as a trade or business expense, of certain expenses of members of a reserve component of the U.S. Armed Forces incurred while away from home in connection with such service.	2025-08-20T14:17:07Z
106-s-3103	106	s	3103	A bill to amend the Internal Revenue Code of 1986 to impose a discriminatory profits tax on pharmaceutical companies which charge prices for prescription drugs to domestic wholesale distributors that exceed the most favored customer prices charged to foreign wholesale distributors.	Taxation	2000-09-25	2000-09-25	Read twice and referred to the Committee on Finance.	Senate	Sen. Levin, Carl [D-MI]	MI	D	L000261	1	Amends the Internal Revenue Code to impose a tax equal to ten percent of the taxable income of a taxpayer who: (1) has any gross income attributable to the manufacture or production of prescription drugs; and (2) fails to include with its tax return a signed statement declaring that it is the taxpayer's policy not to directly or indirectly charge any U.S. wholesale distributor a higher unit price for any bulk purchase of a prescription drug than the most favored customer price it directly or indirectly charges any wholesale distributor located in any covered foreign country for any bulk purchase of such drug.	2025-01-14T18:59:41Z
106-s-3105	106	s	3105	Missing Children Tax Fairness Act of 2000	Taxation	2000-09-25	2000-09-25	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9200)	Senate	Sen. Breaux, John B. [D-LA]	LA	D	B000780	2	Missing Children Tax Fairness Act of 2000 - Amends the Internal Revenue Code to treat a child who was kidnapped by a nonfamily member as a dependent for purposes of the deduction for personal exemptions, the child credit, and the earned income credit.	2025-08-20T14:21:14Z
106-s-3096	106	s	3096	Encouraging Investment in Small Business Act	Taxation	2000-09-22	2000-09-22	Read twice and referred to the Committee on Finance.	Senate	Sen. Collins, Susan M. [R-ME]	ME	R	C001035	2	Encouraging Investment in Small Business Act - Amends the Internal Revenue Code to , with respect to the 50 percent exclusion for gain from the sale or exchange of certain small business stock, among other things: (1) increase the exclusion to 75 percent; and (2) reduce the required holding period necessary to claim such exclusion from five to three years.	2025-08-20T14:21:18Z
106-s-3098	106	s	3098	A bill to amend the Internal Revenue Code of 1986 to phase in a full estate tax deduction for family-owned business interests.	Taxation	2000-09-22	2000-09-22	Read twice and referred to the Committee on Finance.	Senate	Sen. Dorgan, Byron L. [D-ND]	ND	D	D000432	0	Amends Internal Revenue Code provisions concerning family-owned business interests to phase- in a $9.375 million estate tax deduction.	2025-01-14T18:59:41Z
106-s-3099	106	s	3099	A bill to amend the Internal Revenue Code of 1986 to clarify the exemption from tax for small property and casualty insurance companies, and for other purposes.	Taxation	2000-09-22	2000-09-22	Read twice and referred to the Committee on Finance.	Senate	Sen. Grams, Rod [R-MN]	MN	R	G000367	0	Amends Internal Revenue Code provisions concerning tax-exempt insurance companies to: (1) require such a tax-exempt company to be solely and directly owned by its policyholders and operate only in one State; and (2) increase from $350,000 to $531,000 (adjusted annually for inflation) the maximum amount of premiums that may be written annually by such a company in order to remain tax-exempt.	2025-01-14T18:59:41Z
106-hr-5259	106	hr	5259	Municipal Utility Reliability Act of 2000	Taxation	2000-09-21	2000-09-21	Referred to the House Committee on Ways and Means.	House	Rep. Norwood, Charles W. [R-GA-10]	GA	R	N000159	20	Municipal Utility Reliability Act of 2000 - Amends Internal Revenue Code provisions concerning arbitrage to exclude from the definition of "investment property" a prepayment by an issuer of bonds in order to ensure the supply of a necessary commodity to a governmental unit and a mineral production payment.	2025-08-20T14:20:01Z
106-hr-5265	106	hr	5265	To amend the Internal Revenue Code of 1986 to exempt State and local political committees from the notification and reporting requirements made applicable to political organizations by Public Law 106-230.	Taxation	2000-09-21	2000-09-21	Referred to the House Committee on Ways and Means.	House	Rep. Vitter, David [R-LA-1]	LA	R	V000127	16	Amends Internal Revenue Code provisions concerning reporting requirements of political organizations to exempt from such requirements certain State and local political committees which are required to make State filings which are publicly available.	2025-01-02T17:15:07Z
106-s-3087	106	s	3087	Fair and Simple Shortcut Tax Plan	Taxation	2000-09-21	2000-09-21	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8949-8952)	Senate	Sen. Dorgan, Byron L. [D-ND]	ND	D	D000432	2	Fair and Simple Shortcut Tax Plan - Title I: Fair and Simple Shortcut Tax Plan - Amends the Internal Revenue Code to permit an electing individual to be subject to a 15 percent tax on wage income through a tax return free filing system.Permits individuals, as deductions under such system, only the standard deduction, the deduction for personal exemptions, and the homeowner expense deduction.Permits individuals, as credits under such system, only the child tax credit, the earned income credit, and the credit for overpayment of tax.Allows a limited Fair and Simple Shortcut Tax plan start-up credit for employers.Title II: Provisions to Simplify the Tax Code - Makes the standard deduction on a joint return twice that of a single return.Increases the alternative minimum tax exemption amount for self-employment income.Allows a limited nonrefundable credit for tax preparation expenses.Permits, for individuals not making the election under title I, a limited exclusion from income for interest and dividends.	2025-08-20T14:18:15Z
106-hr-5219	106	hr	5219	Vaccines for the New Millennium Act of 2000	Taxation	2000-09-20	2000-09-20	Referred to the House Committee on Ways and Means.	House	Rep. Pelosi, Nancy [D-CA-8]	CA	D	P000197	10	Vaccines for the New Millennium Act of 2000 - Amends the Internal Revenue Code to establish a limited vaccine research credit and a limited lifesaving vaccine sales credit.	2025-08-20T14:20:38Z
106-hr-5226	106	hr	5226	Possessions Waste Management Improvement Act of 2000	Taxation	2000-09-20	2000-09-20	Referred to the House Committee on Ways and Means.	House	Del. Christensen, Donna MC [D-VI-At Large]	VI	D	C000380	2	Possessions Waste Management Improvement Act of 2000 - Amends the Internal Revenue Code to allow a limited possessions waste management electricity credit for electricity produced by certain waste management facilities in U.S. possessions.	2025-08-20T14:19:43Z
106-hr-5211	106	hr	5211	To allow taxpayers to include compensation payments received pursuant to the Declaration on Extraordinary Emergency Because of Plum Pox Virus by the Secretary of Agriculture as income or gain over a 10-year period.	Taxation	2000-09-19	2000-09-19	Referred to the House Committee on Ways and Means.	House	Rep. Goodling, William F. [R-PA-19]	PA	R	G000291	7	Permits a taxpayer to include specified plum pox virus payments as income or gain ratably over a ten-year period.	2025-01-02T17:15:08Z
106-hr-5213	106	hr	5213	To amend the Internal Revenue Code of 1986 to repeal the extended recovery period applicable to the depreciation of tax-exempt use property leased to foreign persons or entities.	Taxation	2000-09-19	2000-09-19	Referred to the House Committee on Ways and Means.	House	Rep. Matsui, Robert T. [D-CA-5]	CA	D	M000249	0	Amends the Internal Revenue Code to repeal, for foreign persons or entities, the extended recovery period applicable to the tax-exempt use of property available under the alternative depreciation system for certain properties.	2025-01-02T17:15:08Z
106-hr-5215	106	hr	5215	To amend the Internal Revenue Code of 1986 to exclude national service educational awards from the recipient's gross income.	Taxation	2000-09-19	2000-09-19	Referred to the House Committee on Ways and Means.	House	Rep. Sanders, Bernard [I-VT-At Large]	VT	I	S000033	0	Amends the Internal Revenue Code to exclude from gross income any qualified national service educational award.	2025-01-02T17:15:08Z
106-s-3065	106	s	3065	A bill to amend the Internal Revenue Code of 1986 to expand the Hope Scholarship Credit for expenses of individuals receiving certain State scholarships.	Taxation	2000-09-19	2000-09-19	Read twice and referred to the Committee on Finance.	Senate	Sen. Miller, Zell [D-GA]	GA	D	M001141	0	Amends the Internal Revenue Code, with respect to the Hope Scholarship credit, to expand the definition of qualified tuition and related expenses for an individual receiving a State lottery funded merit or academic-based scholarship.	2025-01-14T18:59:41Z
106-s-3056	106	s	3056	A bill to amend the Internal Revenue Code of 1986 to exclude from gross income certain profits of businesses operated in connection with a public-private partnership with Centers of Industrial and Technical Excellence established by the Department of Defense.	Taxation	2000-09-15	2000-09-15	Read twice and referred to the Committee on Finance.	Senate	Sen. Inhofe, James M. [R-OK]	OK	R	I000024	0	Amends the Internal Revenue Code to exclude from gross income up to $1 million annually of any qualified net profits derived by a taxpayer engaged in a public-private partnership with a Center of Industrial and Technical Excellence.	2025-01-14T18:59:41Z
106-hr-5176	106	hr	5176	Energy Efficient Buildings Incentives Act	Taxation	2000-09-14	2000-09-14	Referred to the House Committee on Ways and Means.	House	Rep. Bilbray, Brian P. [R-CA-49]	CA	R	B000461	0	Energy Efficient Buildings Incentives Act - Amends the Internal Revenue Code to establish, for a limited time period, deductions and credits for commercial and residential properties using specified energy efficient construction or reconstruction materials or technologies, including solar energy. Sets forth provisions concerning: (1) allocation of deductions for public property; and (2) property financed by subsidized energy financing. Requires the Secretary of Energy to establish specified certification and compliance procedures. Authorizes appropriations to the Department of Energy.	2025-08-20T14:18:31Z
106-hr-5181	106	hr	5181	Internet Child Safety Tax Credit Act	Taxation	2000-09-14	2000-09-14	Referred to the House Committee on Ways and Means.	House	Rep. Boswell, Leonard L. [D-IA-3]	IA	D	B000652	0	Internet Child Safety Tax Credit Act - Amends the Internal Revenue Code to allow a credit of up to $100 for the purchase of computer software that filters or blocks, when accessing the Internet, child pornography, material harmful to minors, and other violent or obscene material.	2025-08-20T14:21:42Z
106-hr-5184	106	hr	5184	Small Business Health Insurance Expansion Act of 2000	Taxation	2000-09-14	2000-10-19	Referred to the Subcommittee on Health and Environment.	House	Rep. Moore, Dennis [D-KS-3]	KS	D	M001140	15	Small Business Health Insurance Expansion Act of 2000 - Amends the Internal Revenue Code to: (1) allow for the deduction of 100 percent of the health insurance costs of self-employed individuals; (2) allow, for small employers, a limited credit for the expenses of employee health insurance coverage provided under a new health plan; and (3) provide for non-profit qualified health benefit purchasing coalitions.Directs the Secretary of Health and Human Services to establish a State grant program to demonstrate the effectiveness of innovative ways to increase health insurance access through market reform and other innovations.	2025-08-20T14:19:11Z
106-s-3047	106	s	3047	A bill to amend the Internal Revenue Code of 1986 to expand the Lifetime Learning credit and provide an optional deduction for qualified tuition and related expenses.	Taxation	2000-09-14	2000-09-14	Read twice and referred to the Committee on Finance.	Senate	Sen. Biden, Joseph R., Jr. [D-DE]	DE	D	B000444	0	Amends the Internal Revenue Code to: (1) increase the Lifetime Learning credit percentage; and (2) provide, as an option, a specified deduction for qualified tuition and related expenses.	2025-01-14T18:59:41Z
106-hr-5170	106	hr	5170	Common Sense Marriage Tax Relief Act of 2000	Taxation	2000-09-13	2000-09-13	Referred to the House Committee on Ways and Means.	House	Rep. Millender-McDonald, Juanita [D-CA-37]	CA	D	M000714	0	Common Sense Marriage Tax Relief Act of 2000 - Amends the Internal Revenue Code to: (1) make the standard deduction for a joint return equal to twice the amount of the deduction on an individual return; (2) increase the phaseout amount of the earned income credit in the case of a joint return; and (3) repeal the reduction of the refundable tax credits.Prohibits any provision of this Act taking effect until there is: (1) a social security certification; (2) a medicare certification; and (3) a public debt elimination certification.	2025-08-20T14:19:43Z
106-hr-5171	106	hr	5171	Marriage Penalty Relief Act	Taxation	2000-09-13	2000-09-13	Referred to the House Committee on Ways and Means.	House	Rep. Pomeroy, Earl [D-ND-At Large]	ND	D	P000422	0	Marriage Penalty Relief Act - Amends the Internal Revenue Code (the Code) to permit a husband and wife to make a combined return of income taxes under which: (1) a separate taxable income is determined for each spouse by applying the rules provided in this Act; and (2) the tax imposed by section 1 (tax rates on individuals) of the Code is the aggregate amount resulting from applying the separate rates set forth in section 1(c) (rates applicable to unmarried individuals) to each such taxable income.	2025-08-20T14:20:53Z
106-hr-5159	106	hr	5159	To amend the Internal Revenue Code of 1986 to provide tax relief for the conversion of cooperative housing corporations into condominiums.	Taxation	2000-09-12	2000-10-23	Sponsor introductory remarks on measure. (CR E1882)	House	Rep. Mink, Patsy T. [D-HI-2]	HI	D	M000797	1	Revises Internal Revenue Code provisions concerning distributions by cooperative housing corporations to provide that: (1) no gain or loss shall be recognized to a cooperative housing corporation on the distribution by such corporation of a dwelling unit to a stockholder in exchange for the stockholder's stock (in such corporation); and (2) no gain or loss shall be recognized to the stockholder as a result of such exchange.	2025-01-02T17:15:06Z
106-hr-5128	106	hr	5128	Domestic Spirits Tax Equity Act of 2000	Taxation	2000-09-07	2000-09-07	Referred to the House Committee on Ways and Means.	House	Rep. Collins, Mac [R-GA-3]	GA	R	C000640	3	Domestic Spirits Tax Equity Act of 2000 - Amends the Internal Revenue Code to allow a distilled spirits wholesaler a distilled spirits wholesalers credit equal to the product of: (1) the number of cases of bottled distilled spirits purchased by such wholesaler during the taxable year directly from the distiller or importer of such spirits; and (2) the average tax-financing cost per case for the most recent calendar year ending before the beginning of such taxable year.	2025-08-20T14:17:06Z
106-hr-5129	106	hr	5129	To amend the Internal Revenue Code of 1986 to increase the unified credit against estate and gift taxes to the equivalent of a $5,000,000 exclusion and to provide an inflation adjustment of such amount.	Taxation	2000-09-07	2000-09-07	Referred to the House Committee on Ways and Means.	House	Rep. Deutsch, Peter [D-FL-20]	FL	D	D000275	0	Amends the Internal Revenue Code to: (1) increase the unified estate and gift tax credit to $5,000,000; and (2) index such amount for inflation.	2025-01-02T17:15:06Z
106-hr-5138	106	hr	5138	Estate Tax Reduction Act of 2000	Taxation	2000-09-07	2000-09-07	Referred to the House Committee on Ways and Means.	House	Rep. Moran, Jerry [R-KS-1]	KS	R	M000934	0	Estate Tax Reduction Act of 2000 - Amends the Internal Revenue Code to: (1) increase the unified estate and gift tax credit to $4,000,000; and (2) index such amount for inflation.	2025-08-20T14:19:00Z
106-hr-5112	106	hr	5112	Teacher Recruitment and Retention Act of 2000	Taxation	2000-09-06	2000-09-06	Referred to the House Committee on Ways and Means.	House	Rep. Baca, Joe [D-CA-42]	CA	D	B001234	0	Teacher Recruitment and Retention Act of 2000 - Amends the Internal Revenue Code to allow a $1,500 tax credit to elementary and secondary public school teachers.	2025-08-20T14:18:23Z
106-hr-5117	106	hr	5117	Missing Children Tax Fairness Act of 2000	Taxation	2000-09-06	2000-09-27	Received in the Senate and Read twice and referred to the Committee on Finance.	House	Rep. Ramstad, Jim [R-MN-3]	MN	R	R000033	27	Missing Children Tax Fairness Act of 2000 - Amends the Internal Revenue Code to treat a child who was kidnapped by a nonfamily member as a dependent for purposes of the deduction for personal exemptions, the child credit, and the earned income credit.	2025-04-07T13:47:33Z
106-s-3004	106	s	3004	A bill to amend the Internal Revenue Code of 1986 to provide tax relief for the conversion of cooperative housing corporations into condominiums.	Taxation	2000-09-05	2000-09-05	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8023-8024)	Senate	Sen. Inouye, Daniel K. [D-HI]	HI	D	I000025	0	Revises Internal Revenue Code provisions concerning distributions by cooperative housing corporations to provide that: (1) no gain or loss shall be recognized to a cooperative housing corporation on the distribution by such corporation of a dwelling unit to a stockholder in exchange for the stockholder's stock (in such corporation); and (2) no gain or loss shall be recognized to the stockholder as a result of such exchange.	2025-01-14T18:59:41Z
106-hr-4986	106	hr	4986	FSC Repeal and Extraterritorial Income Exclusion Act of 2000	Taxation	2000-07-27	2000-11-15	Became Public Law No: 106-519.	House	Rep. Archer, Bill [R-TX-7]	TX	R	A000215	0	FSC Repeal and Extraterritorial Income Exclusion Act of 2000 - Amends the Internal Revenue Code to repeal subpart C (Taxation of Foreign Sales Corporations) of part III (Income From Sources Without the United States) of subchapter N ( Tax Based on Income From Sources Within or Without the United States) of chapter 1 (Normal Taxes and Surtaxes).Excludes from gross income "extraterritorial income," except that extraterritorial income which is not qualifying "qualifying foreign trade income" shall not be excluded from gross income.Defines "extraterritorial income" as gross income of the taxpayer attributable to "foreign trading gross receipts" of the taxpayer.Defines "qualifying foreign trade income," with respect to any transaction, as the amount of gross income which, if excluded, will result in a reduction of the taxable income of the taxpayer from such transaction equal to the greatest of: (1) 30 percent of the foreign sale and leasing income derived by the taxpayer from such transaction; (2) 1.2 percent of the foreign trading gross receipts derived by the taxpayer from the transaction; or (3) 15 percent of the foreign trade income derived by the taxpayer from the transaction. Prohibits in any event the amount determined under clause (2) from exceeding 200 percent of the amount determined under clause (3). Permits an alternative computation.Defines "foreign trading gross receipts" as the gross receipts of the taxpayer which are: (1) from the sale, exchange, or other disposition of qualifying foreign trade property; (2) from the lease or rental of qualifying foreign trade property for use by the lessee outside the United States; (3) for services which are related and subsidiary to either any sale, exchange, or other disposition of qualifying foreign trade property by such taxpayer, or any lease or rental of qualifying foreign trade property described in clause (2) by such taxpayer; (4) for engineering or architectural services for construction projects located (or proposed for location) outside the United States;…	2025-04-07T13:47:33Z
106-hr-4993	106	hr	4993	To amend the Internal Revenue Code of 1986 to exclude from gross income gain from the sale of securities which are used to pay for higher education expenses.	Taxation	2000-07-27	2000-07-27	Referred to the House Committee on Ways and Means.	House	Rep. Knollenberg, Joe [R-MI-11]	MI	R	K000288	3	Amends the Internal Revenue Code to exclude from gross income gain from the sale of securities used to pay qualified higher education expenses.	2025-01-02T17:14:54Z
106-hr-5004	106	hr	5004	Technology Education and Training Act of 2000	Taxation	2000-07-27	2000-08-14	Referred to the Subcommittee on Basic Research.	House	Rep. Weller, Jerry [R-IL-11]	IL	R	W000273	12	Technology Education and Training Act of 2000 - Amends the Internal Revenue Code to allow a limited tax credit for information technology training program expenses.	2025-08-20T14:19:29Z
106-hr-5009	106	hr	5009	To amend the Internal Revenue Code of 1986 to increase the deduction for host families of foreign exchange and other students from $50 per month to $200 per month.	Taxation	2000-07-27	2000-07-27	Referred to the House Committee on Ways and Means.	House	Rep. Andrews, Robert E. [D-NJ-1]	NJ	D	A000210	1	Amends the Internal Revenue Code to: (1) increase, from $50 to $200 per month, the deduction allowed for host families of foreign exchange and other students; and (2) provide an inflation adjustment for such amount.	2025-01-02T17:14:54Z
106-hr-5012	106	hr	5012	Firearms Safety Research and Development Act of 2000	Taxation	2000-07-27	2000-10-28	Sponsor introductory remarks on measure. (CR E1973-1974)	House	Rep. Barr, Bob [R-GA-7]	GA	R	B000169	0	Firearms Safety Research and Development Act of 2000 - Amends the Internal Revenue Code to provide, for a taxpayer who is a Federal firearms licensee, a smart gun technology credit for the purpose smart gun technology research which is designed to: (1) prevent a firearm from being fired by any individual other than an authorized user of the firearm; and (2) convert the firearm from the inoperable condition to the operable condition in less than one second after contact with either the firearm or the arming device of an authorized user.	2025-08-20T14:17:52Z
106-hr-5022	106	hr	5022	Health Care Freedom of Choice Act	Taxation	2000-07-27	2000-07-27	Referred to the House Committee on Ways and Means.	House	Rep. Cox, Christopher [R-CA-47]	CA	R	C000830	0	Health Care Freedom of Choice Act - Amends the Internal Revenue Code to allow as a deduction expenses paid, not compensated for by insurance or otherwise, for medical care.	2025-08-20T14:20:48Z
106-hr-5027	106	hr	5027	National Advisory Commission on Tax Reform and Simplification Act of 2000	Taxation	2000-07-27	2000-07-27	Referred to the House Committee on Ways and Means.	House	Rep. DeMint, Jim [R-SC-4]	SC	R	D000595	10	National Advisory Commission on Tax Reform and Simplification Act of 2000 - Establishes within the legislative branch a National Advisory Commission on Tax Reform and Simplification which shall review and, when applicable, issue proposals on: (1) the present structure and provisions of the Internal Revenue Code; (2) whether tax systems imposed under the laws of other countries could provide more efficient, simple, and fair methods of funding the revenue requirements of the Government; (3) whether the income tax should be replaced with a tax imposed in a different manner or on a different base; and (4) whether the Internal Revenue Code can be simplified, absent wholesale restructuring or replacement.Authorizes appropriations for the Commission. Terminates the Commission after the submission of a report.	2025-08-20T14:20:56Z
106-hr-5040	106	hr	5040	Farmer Tax Fairness Act	Taxation	2000-07-27	2000-07-27	Referred to the House Committee on Ways and Means.	House	Rep. Herger, Wally [R-CA-2]	CA	R	H000528	10	Farmer Tax Fairness Act - Amends the Internal Revenue Code to provide that income averaging for farmers shall not increase alternative minimum tax liability.	2025-08-20T14:16:52Z
106-hr-5044	106	hr	5044	To amend the Internal Revenue Code of 1986 to clarify the confidentiality of certain documents relating to closing agreements and agreements with foreign governments.	Taxation	2000-07-27	2000-07-27	Referred to the House Committee on Ways and Means.	House	Rep. Houghton, Amo [R-NY-31]	NY	R	H000814	1	Amends provisions of the Internal Revenue Code concerning the confidentiality of return information to include within the definition of return information: (1) any closing agreement and any background file document related to such agreement; and (2) any agreement relating to a named taxpayer entered into by the Secretary of the Treasury with the competent authority of a foreign government pursuant to specified conventions and agreements.	2025-01-02T17:14:54Z
106-hr-5054	106	hr	5054	Farmland Protection and Sprawl Reduction Act of 2000	Taxation	2000-07-27	2000-07-27	Referred to the House Committee on Ways and Means.	House	Rep. Klink, Ron [D-PA-4]	PA	D	K000270	4	Farmland Protection and Sprawl Reduction Act - Amends the Internal Revenue Code to exclude from gross income gain on the sale or exchange of qualified conservation easements.	2025-08-20T14:17:38Z
106-hr-5058	106	hr	5058	To amend the Internal Revenue Code of 1986 to reduce the estate and gift tax rates to 30 percent and to increase the exclusion equivalent of the unified credit to $10,000,000.	Taxation	2000-07-27	2000-07-27	Referred to the House Committee on Ways and Means.	House	Rep. Leach, James A. [R-IA-1]	IA	R	L000169	0	Amends the Internal Revenue Code to: (1) reduce the estate and gift tax rate to 30 percent; and (2) increase the unified credit exclusion to $10,000,000.	2025-01-02T17:14:55Z
106-hr-5063	106	hr	5063	To amend the Internal Revenue Code of 1986 to enhance the competitiveness of the United States leasing industry.	Taxation	2000-07-27	2000-07-27	Referred to the House Committee on Ways and Means.	House	Rep. McCrery, Jim [R-LA-4]	LA	R	M000388	0	Amends Internal Revenue Code provisions concerning the accelerated cost recovery system to provide that the alternative depreciation system shall be used for tangible property leased to a foreign person or entity.	2025-01-02T17:14:55Z
106-hr-5064	106	hr	5064	To amend the Internal Revenue Code of 1986 to allow employees and self-employed individuals to deduct taxes paid for Social Security and Medicare.	Taxation	2000-07-27	2000-07-27	Referred to the House Committee on Ways and Means.	House	Rep. McCrery, Jim [R-LA-4]	LA	R	M000388	0	Amends the Internal Revenue Code to permit a deduction for taxes paid by employees and self- employed individuals under the Federal Insurance Contributions Act and the Railroad Retirement Tax Act (social security and medicare taxes).	2025-01-02T17:14:55Z
106-hr-5076	106	hr	5076	To amend the Internal Revenue Code of 1986 to clarify the exemption from tax for small property and casualty insurance companies, and for other purposes.	Taxation	2000-07-27	2000-07-27	Referred to the House Committee on Ways and Means.	House	Rep. Nussle, Jim [R-IA-2]	IA	R	N000172	1	Amends Internal Revenue Code provisions concerning tax-exempt insurance companies to: (1) require such a tax-exempt company to be solely and directly owned by its policyholders and operate only in one State; and (2) increase from $350,000 to $531,000 (adjusted annually for inflation) the maximum amount of premiums that may be written annually by such a company in order to remain tax-exempt.	2025-01-02T17:14:56Z
106-hr-5084	106	hr	5084	Home Ownership Tax Credit Act of 2000	Taxation	2000-07-27	2000-07-27	Referred to the House Committee on Ways and Means.	House	Rep. Roybal-Allard, Lucille [D-CA-33]	CA	D	R000486	18	Home Ownership Tax Credit Act of 2000 - Amends the Internal Revenue Code to establish a home ownership tax credit which shall be allocated, through State housing finance agencies, to qualified lenders making qualified home ownership loans to certain low-income households. Sets forth the allocation formula, related rules, and definitions.	2025-08-20T14:20:38Z
106-hr-5090	106	hr	5090	To amend the Internal Revenue Code of 1986 to increase the standard mileage rates during 2000 for certain deductions for use of a passenger automobile to 50 cents per mile.	Taxation	2000-07-27	2000-07-27	Referred to the House Committee on Ways and Means.	House	Rep. Souder, Mark E. [R-IN-4]	IN	R	S001143	3	Amends the Internal Revenue Code to establish a 50 cent per mile deduction during calendar year 2000 for the use of a passenger automobile for: (1) a trade or business use; (2) charitable purposes; and (3) medical use.	2025-01-02T17:14:55Z
106-s-2949	106	s	2949	A bill to amend the Internal Revenue Code of 1986 to treat distributions from publicly traded partnerships as qualifying income of regulated investment companies, and for other purposes.	Taxation	2000-07-27	2000-07-27	Read twice and referred to the Committee on Finance.	Senate	Sen. Gramm, Phil [R-TX]	TX	R	G000365	4	Amends the Internal Revenue Code to include distributions from publicly traded partnerships as qualifying income of regulated investment companies. Excludes such distributions from the source-based inclusion limitation applicable to other partnerships.Applies specified passive activity provisions for publicly traded partnerships to regulated investment companies.	2025-01-14T18:59:41Z

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CREATE TABLE legislation (
    bill_id TEXT PRIMARY KEY,
    congress INTEGER,
    bill_type TEXT,
    bill_number INTEGER,
    title TEXT,
    policy_area TEXT,
    introduced_date TEXT,
    latest_action_date TEXT,
    latest_action_text TEXT,
    origin_chamber TEXT,
    sponsor_name TEXT,
    sponsor_state TEXT,
    sponsor_party TEXT,
    sponsor_bioguide_id TEXT,
    cosponsor_count INTEGER DEFAULT 0,
    summary_text TEXT,
    update_date TEXT,
    url TEXT
);
CREATE INDEX idx_leg_congress ON legislation(congress);
CREATE INDEX idx_leg_type ON legislation(bill_type);
CREATE INDEX idx_leg_policy ON legislation(policy_area);
CREATE INDEX idx_leg_date ON legislation(introduced_date);
CREATE INDEX idx_leg_sponsor ON legislation(sponsor_name);
CREATE INDEX idx_leg_sponsor_bioguide ON legislation(sponsor_bioguide_id);