{"database": "openregs", "table": "legislation", "is_view": false, "human_description_en": "where congress = 106 and policy_area = \"Taxation\" sorted by introduced_date descending", "rows": [["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3285"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5634"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5616"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3265"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5602"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5597"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3259"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5569"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5584"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5541"], ["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 location) outside the United States; or (5) for the performance of managerial services for a person other than a related person in furtherance of the production of foreign trading gross receipts described in clause (1), (2), or (3). Prohibits clause (5) from applying to a taxpayer for any taxable year unless at least 50 percent of its foreign trading gross receipts (determined without regard to this sentence) for such taxable year is derived from activities described in clause (1), (2), or (3). Excludes specified receipts from the definition.Sets forth additional definitions and rules.Title II: Small Business Tax Relief - Extends the work opportunity tax credit.(Sec. 202) Increases the maximum dollar limitation on reforestation expenses eligible for amortization and suspends such dollar limitation through calendar year 2003.(Sec. 203) Increases to $35,000 the amount which may be expensed as section 179 property.(Sec. 204) Increases the deduction for meal expenses.(Sec. 205) Restores the business meal expense deduction to 80 percent for individuals subject to the hours of service limitations of the Department of Transportation.(Sec. 206) Amends IRC provisions (as amended by the Ticket to Work and Work Incentives Improvement Act of 1999) to repeal revisions to the Code (made by the Act) which repealed the use of the installment method of accounting for accrual method taxpayers and modified the pledge rules of installment obligations.(Sec. 207)provide that income averaging for farmers shall not increase alternative minimum tax liability. Extends to commercial fishermen the same income averaging provisions currently allowed to farmers.(Sec. 208) Repeals specified occupational taxes relating to distilled spirits, wine, and beer. Revises recordkeeping requirements for wholesale and retail liquor dealers. Makes it unlawful for any liquor dealer (except one selling beer exclusively) to purchase distilled spirits from any person other than a specified wholesale liquor dealer.(Sec. 209) Excludes from individual gross income the discharge of qualified residential indebtedness in excess of the outstanding principal of such indebtedness (prior to discharge) over the sum of any sales proceeds and any other outstanding principal indebtedness secured by the property.(Sec. 210) Permits certain small businesses to use cash accounting.(Sec. 211) Amends the Federal Reserve Act, the Home Owners' Loan Act, and the Federal Deposit Insurance Act to: (1) provide that a depository institution may permit owners of interest or dividend paying accounts to make up to 24 transfers monthly for any purpose to their other demand deposits in the same institution; and (2) repeal the proscription against the payment of interest on demand deposits.Title III: Health Insurance and Long-Term Care Insurance Provisions  - Permits the deduction of 100 percent of the health insurance costs of self-employed individuals.(Sec. 302) Phases-in a 100 percent deduction (for both itemizers and nonitemizers) for the health and long-term care insurance costs of individuals not participating in employer-subsidized health plans.(Sec. 303) Extends, for two years the availability of medical savings accounts.(Sec. 304) Revises consumer protection provisions for long-term care insurance contracts.(Sec. 305) Allows a deduction, to itemizers and nonitemizers, for providing long-term care in the home to household members.Title IV: Pension and Individual Retirement Arrangement Provisions - Retirement Savings and Pension coverage Act of 2000 - Subtitle A--Individual Retirement Accounts - Increases IRA contribution limits. Provides for catch-up contributions for individuals over age 50.(Sec. 402) Amends the IRC and ERISA (the Employee Retirement Income Security Act of 1974) to permit employees to make IRA contributions under a qualified employer plan.(Sec. 403) Exempts from inclusion as income individual retirement account (IRA) distributions used for qualified charitable purposes.(Sec. 404) Increases the adjusted gross income limit for Roth IRA contributions and conversions.Subtitle B: Expanding Coverage - Provides for increases in amounts of benefit and contribution limits. Sets indexes for inflation in various increments on such increased limits.(Sec. 412) Revises requirements relating to plan loans for subchapter S owners, partners, and sole proprietors.(Sec. 413) Revises specified top-heavy rules. Repeals family aggregation rules. Revises the definition of key employee. Provides that, at the election of the employer, any employee elective contribution to a plan shall not be taken into account for purposes of determining: (1) whether a plan is a top-heavy plan (or whether any aggregation group which includes such plan is a top-heavy group); or (2) compensation. Requires that employer matching contributions be taken into account for purposes of minimum contribution requirements. Revises requirements for qualifications. Provides for distributions during the last year before a determination date is taken into account. Excludes from the definition of top-heavy plan: (1) cash or deferred arrangements using alternative methods of meeting nondiscrimination requirements; and (2) defined contribution plans using alternative methods of meeting nondiscrimination requirements. Provides that elective deferrals will not be taken into account for purposes of a special rule where the maximum contribution is less than three percent.(Sec. 414) Provides that elective deferrals shall not be taken into account for purposes of limits on certain plan contributions.(Sec. 415) Repeals specified coordination requirements under the Code for deferred compensation plans of State and local governments and tax-exempt organizations.(Sec. 416) Eliminates user fee requirements for requests to the Internal Revenue Service (IRS) concerning the status of pension plans.(Sec. 417) Revises certain deduction limits for stock bonus and profit sharing trusts and for defined contribution plans.(Sec. 418) Provides for optional treatment of elective deferrals as Roth contributions.Subtitle C: Enhancing Fairness for Women - Allows individuals who are age 50 or older to make additional contributions to an applicable employer plan (Section 401(k) plan or similar plan).(Sec. 422) Sets forth requirements relating to equitable treatment for contributions of employees to defined contribution plans. Increases the 25 percent of compensation limitation on annual additions under a defined contribution plan to 100 percent. Declares that certain contributions by church plans are not to be treated as exceeding a specified limit. Sets limits on contributions to a tax-sheltered annuity which are similar to the limits applicable to tax-qualified plans. Increases the 33 and one-third percent of compensation limitation on deferrals under a section 457 plan to 100 percent of compensation.(Sec. 423) Provides for faster vesting of certain employer matching contributions under the Code and ERISA. Requires employer matching contributions to vest at least as rapidly as under three-year cliff vesting or under six-year graded vesting that provides for a nonforfeitable right to 20 percent of employer matching contributions for each year of service beginning with the participant's second year of service and ending with 100 percent after six years of service.(Sec. 424) Revises minimum distribution rules under the Code. Revises requirements for actuarial adjustment of benefits under a defined benefit plan.Directs the Secretary of the Treasury (the Secretary) to: (1) simplify and finalize the regulations relating to minimum distribution requirements; and (2) modify such regulations to reflect increases in life expectancy, and revise required distribution methods so that, under reasonable assumptions, the amount of the required minimum distribution does not decrease over a participant's life expectancy. Provides that, during the first year that such revised regulations are in effect, required distributions for future years may be redetermined, with the opportunity to choose a new designated beneficiary and to elect a new method of calculating life expectancy.Excludes specified amounts from minimum distribution requirements. Repeals a rule relating to distributions begun before death occurs.Reduces the excise tax on failures to satisfy the minimum distribution rules to ten percent of the amount that was required to be distributed but was not distributed.(Sec. 425) Revises requirements relating to tax treatment of division of section 457 plan benefits upon divorce. Applies the taxation rules for qualified plan distributions pursuant to a qualified domestic relations order to distributions made pursuant to a domestic relations order from a section 457 plan.(Sec. 426) Modifies provisions for safe harbor relief for hardship withdrawals from 401(k) plans.Directs the Secretary to reduce from 12 months to six months the period during which an employee is prohibited from making elective contributions and employee contributions in order for a distribution to be deemed necessary to satisfy an immediate and heavy financial need. Provides that a hardship distribution made pursuant to plan terms is not an eligible rollover distribution.(Sec 427) Makes the ten percent excise tax on nondeductible contributions inapplicable to a nondeductible SIMPLE plan or a SIMPLE IRA solely because the contributions are not trade or business expenses.Subtitle D: Increasing Portability for Participants - Permits rollovers from and to various types of plans under the Code.(Sec. 432) Permits individual retirement plan (IRA) rollovers into workplace retirement plans only if certain conditions are met.(Sec. 433) Permits rollover of after-tax contributions in an exempt trust under specified conditions.(Sec. 434) Sets forth a hardship exception to the 60-day rule. Authorizes the Secretary to waive the 60-day rollover period if the failure to waive such requirement would be against equity or good conscience, including cases of casualty, disaster, or other events beyond the reasonable control of the individual subject to such requirement.(Sec. 435) Sets forth requirements for treatment of forms of distribution available under transferor and transferee plans under the Code and ERISA.(Sec. 436) Revises restrictions on distributions, including the same desk exception. Repeals business sale requirements.(Sec. 437) Authorizes trustee-to-trustee transfers to purchase permissive service credit with respect to governmental defined benefit plans.(Sec. 438) Allows employers to disregard rollovers for purposes of cash-out amounts, under retirement plan provisions of the Code.(Sec. 439) Revises minimum distribution and inclusion requirements for section 457 plans.Subtitle E: Strengthening Pension Security and Enforcement - Increases and repeals, for plan years beginning in 2004 and following years, the current liability full funding limit.(Sec. 442) Revises maximum contribution deduction rules. Applies such rules to all defined benefit plans.(Sec. 443) Allows an employer, in determining the amount of nondeductible contributions for any taxable year, to elect not to take into account any contributions to a defined benefit plan except to the extent that they exceed the full-funding limitation.(Sec. 444) Imposes an excise tax on a plan failing to provide required notice of a significant reduction in the rate of future benefit accrual.(Sec. 445) Makes certain compensation limitations for defined benefit plans inapplicable to governmental and multiemployer plans. Prohibits combining or aggregating a multiemployer plan with any other plan maintained by the employer for the purpose of applying such limitations.(Sec. 446) Amends the Taxpayer Relief Act of 1997 to protect investment of employee contributions to 401(k) plans by providing that specified requirements apply to elective deferrals for plan years beginning after December 31, 1998.(Sec. 447) Requires that pension benefit statements be furnished annually (once every three years for defined benefit plans) or on request. Allows written or electronic statements. Requires multiemployer plans to furnish a statement (written or electronic) on request.(Sec. 448) Imposes an excise tax on employee stock ownership plans (ESOPs) that engage in prohibited transactions with disqualified individuals who are deemed to be substantial shareholders of the corporation sponsoring the plan.Subtitle F: Reducing Regulatory Burdens - Revises requirements relating to timing of plan valuations.(Sec. 452) Allows applicable dividends of ESOPs to be reinvested without loss of dividend deduction.(Sec. 453) Repeals a transition rule relating to certain highly compensated employees under the Tax Reform Act of 1986.(Sec. 454) Directs the Secretary to modify certain regulations with respect to certain plan participation by employees of tax-exempt entities under the Code.(Sec. 455) Treats the provision of certain retirement planning services by an employer to an employee as a de minimis fringe benefit to the extent it is not treated as a working condition fringe.Prohibits including an amount in an employee's gross income solely because the employee may choose between any retirement planning fringe and compensation otherwise includible in gross income, providing such choices are available in a way that does not discriminate in favor of highly compensated employees.(Sec. 456) Directs the Secretary to provide simplified annual filing requirements for: (1) one-participant (an owner and spouse) retirement plans with assets below a specified amount; and (2) plans with fewer than 25 employees.(Sec. 457) Directs the Secretary to continue to update and improve the Employee Plans Compliance Resolution System (EPCRS), or any successor program, giving special attention to: (1) increasing the awareness and knowledge of small employers concerning the availability and use of EPCRS; (2) taking into account special concerns and circumstances that small employers face with respect to compliance and correction of compliance failures; (3) extending the duration of the self-correction period under the Administrative Policy Regarding Self-Correction (APRSC) for significant compliance failures; (4) expanding the availability to correct insignificant compliance failures under APRSC during audit; and (5) assuring that any tax, penalty, or sanction that is imposed by reason of a compliance failure is not excessive and bears a reasonable relationship to the nature, extent, and severity of the failure.(Sec. 458) Repeals a multiple use test, and directs the Secretary to prescribe regulations, as necessary, including ones permitting appropriate aggregation of plans and contributions.(Sec. 459) Directs the Secretary to provide by regulation circumstances under which plans can use a facts and circumstances test, which was in effect before 1994, to satisfy nondiscrimination, coverage, and line of business rules.(Sec. 460) Exempts plans maintained by any governmental entity from certain nondiscrimination rules.(Sec. 461) Directs the Secretary to modify specified regulations to require: (1) that the applicable distribution notice period be not more than 180 (currently 90) and not less than 30 days before the date distribution commences; and (2) the description of a participant's right, if any, to defer receipt of a distribution include a description of the consequences of failing to defer such receipt.(Sec. 462) Revises ERISA requirements for annual report dissemination.(Sec. 463) Revises ERISA provisions concerning the National Summit on Retirement Savings.(Sec. 454) Requires a study concerning the effects of this Act on pension coverage.Subtitle G: Other ERISA Provisions - Amends ERISA to revise requirements relating to missing participants. Directs the PBGC to prescribe rules relating to missing participants for multiemployer plans covered by the PBGC that terminate. Allows the administrator of a plan not otherwise subject to such PBGC regulation to elect to transfer a missing participant's benefits to the PBGC upon termination of the plan, under specified conditions.(Sec. 472) Amends the Employee Retirement Income Security Act (ERISA) of 1974 to provide that, during the first five years of a new single-employer plan of a small employer (100 or fewer employees), the flat rate Pension Benefit Guaranty Corporation (PGBC) premium will be five dollars per plan participant.(Sec. 473) Provides for a reduced additional PGBC variable premium for new employers.(Sec. 474) Authorizes the PBGC to pay, subject to regulations, interest on the amount of any overpayment of premium refunded to a designated payor.(Sec. 475) Amends ERISA, with respect to limitations on the guarantee of single-employer plan benefits, to rename a \"substantial owner\" a \"majority owner,\" who owns either the entire interest in an unincorporated trade or business, or: (1) 50 percent or more (currently more than ten percent) of either the capital interest or the profits interest in a partnership; or (2) 50 percent or more (currently more than ten percent) in value of either the voting stock of a corporation or all its stock. Revises the formula for the amount of benefits guaranteed for a majority owner of a plan which is in effect for less than 60 months when the plan terminates. Prescribes priorities for the allocation of assets to benefits when the assets available for the initial allocation are insufficient to satisfy in full the accrued benefits of all the individuals derived from their contributions.(Sec. 476) Increases the amounts of multiemployer plan benefits guaranteed under ERISA.(Sec. 477) Changes from mandatory to discretionary the Secretary of Labor's authority to assess civil penalties against fiduciaries or other persons. Changes the penalty amount from 20 percent of the applicable recovery amount to any amount up to 20 percent of the applicable recovery amount. Revises the meaning of applicable recovery amount. Makes a person jointly and severally liable for the penalty to the same extent that such person is jointly and severally liable for the applicable recovery amount on which the penalty is based. Conditions the assessment of any penalty upon notice to the person and the opportunity for a hearing on the violation and the applicable recovery amount.(Sec. 478) Directs the Secretary of Labor to modify a certain regulation concerning benefit suspension notification in the case of an employer returning to work for a former employer.Subtitle H: Plan Amendments - Prescribes time requirements for plan amendments.Title V: School Construction Provisions - Increases the amount by which certain governmental bonds used to finance public school capital expenditures may be exempted from specified arbitrage bond provisions.(Sec. 502) Modifies arbitrage rebate rules applicable to public school construction bonds.(Sec. 503) Amends the Tax Reform Act of 1984 to revise the special arbitrage rule.(Sec. 504) Provides for the treatment of qualified public educational facility bonds as exempt facility bonds. Defines a \"qualified public educational facility\" as any school facility which is: (1) part of a public elementary school or a public secondary school; and (2) owned by a private, for-profit corporation pursuant to a public-private partnership agreement with a State or local educational agency. Provides for an exception from the State volume cap.(Sec. 505) Permits a tax credit to an eligible taxpayer holding a qualified zone academy bond. Defines such a bond. Sets a national zone academy bond limitation.Title VI: Community Revitalization - Subtitle A: Tax Incentives for Renewal Communities - Authorizes the Secretary of Housing and Urban Development to designate (upon local or State nomination) up to 40 renewal communities, of which at least 12 shall be in rural areas.Requires for nomination purposes that: (1) the area be experiencing high rates of poverty and unemployment and general distress; and (2) State and local governments enter into written contracts with community organizations to promote specified economic growth and employment activities.Excludes from gross income capital gains on the sale or exchange of a qualified community asset (stock, business property, or partnership interest) held for more than five years.Allows: (1) a renewal community employment credit; (2) a commercial revitalization deduction; (3) increased expensing for renewal community business assets; and (4) the work opportunity credit for hiring youth residing in renewal communities.Subtitle B: Extension and Expansion of Empowerment Zone Incentives - Provides for the designation of additional empowerment zones and increased empowerment zone tax incentives.Subtitle C: New Markets Tax Credit- Establishes a new markets tax credit with respect to specified qualified low-income community investments. Sets a national new markets tax credit limitation.Subtitle D: Improvements in Low-Income Housing Credit - Amends the Code, with respect to the low-income housing credit, to revise the formula for the State housing credit ceiling. Provides for cost-of-living adjustments to the State ceiling.(Sec. 632) Revises the housing priority selection criteria a housing credit agency must use to develop a qualified plan for allocating housing credit dollar amounts among projects. Requires such criteria to include: (1) whether the project would use existing housing as part of a community revitalization plan; (2) tenant populations of individuals with children; and (3) projects intended for eventual tenant ownership. Drops from such criteria participation of local tax-exempt organizations. Requires a qualified allocation plan to give preference in making allocations to projects located in qualified census tracts whose development contributes to a concerted community revitalization plan.(Sec. 633) Requires housing credit agencies to: (1) provide for a comprehensive market study (by a disinterested party, at the developer's expense) of the housing needs of low-income individuals in the area to be served by the project before the credit allocation is made; and (2) make public a written explanation for any allocation of a housing credit dollar amount not made in accordance with the agency's established priorities and selection criteria.(Sec. 634) Revises special rules for the determination of the adjusted basis of buildings eligible for the low-income housing credit. Requires adjusted basis to include property used throughout the taxable year in providing any community service facility designed to serve primarily individuals (even if they are not tenants) whose income is 60 percent or less of area median income.Declares that assistance under the Native American Housing Assistance and Self-Determination Act of 1996 shall be disregarded in determining whether a building is federally subsidized for purposes of the low-income housing credit.(Sec. 635) Revises the definition of a qualified building (placed in service not later than the second calendar year following a housing credit dollar amount allocation) with respect to which the amount of a low-income housing credit may exceed the credit amount allocated to the building. Sets an alternative date for valuation of the taxpayer's actual basis in the project of which the building is a part (where the actual basis is more than ten percent of the taxpayer's reasonably expected basis). Allows the valuation of the actual basis to be as of the later of the date which is six months after the date that the allocation was made or (as currently) the close of the calendar year in which the allocation is made. Revises the formula for determination of the amount of State housing credit ceiling returned in a calendar year to include the dollar amount previously allocated to a project which fails to meet the ten percent test on a date after the close of the calendar year in which the allocation was made.Revises special rules for the increased basis of a building located in certain high cost areas to redefine a qualified census tract to include, as an alternative to existing criteria, a tract with a poverty rate of at least 25 percent.(Sec. 636) Revises the formula for determining unused housing credit carryovers allocated among certain States.Subtitle E: Other Community Renewal and New Markets Assistance - Amends the Departments of Veterans Affairs and Housing and Urban Development, and Independent Agencies Appropriations Act, 1997 to direct the Secretary to transfer ownership of qualified HUD-held properties (substandard or unoccupied multifamily or unoccupied single family properties) to local governments and community development corporations under specified conditions. Requires such properties to be held by HUD for at least six months.(Sec 642) Directs the Secretary, upon request of the appropriate jurisdiction, to designate as a revitalization area all portions of such jurisdiction meeting the necessary criteria.(Sec. 643) Revises the current demonstration mortgage reinsurance program to: (1) make such program a risk-sharing program served by private mortgage insurers and insured community development financial institutions (as defined by this Act); (2) enlarge the program to four administrative areas; and (3) require such entities to assume a secondary percentage of loss of an insured mortgage.(Sec. 644) Permits a religious organization to receive Federal funding through the Substance Abuse and Mental Health Services Administration. Prohibits funding discrimination against such an organization so long as its program is implemented in a manner consistent with the Establishment Clause of the first amendment to the Constitution.Subtitle F: Other Provisions - Provides for an accelerated phase-in of specified increases in the volume cap on private activity bonds.(Sec. 652) Repeals the targeted area limitation on the expense deduction for environmental remediation costs and to extend the termination date of such deduction from December 31, 2001, to June 30, 2003.(Sec. 653) Extends the DC homebuyer tax credit for two additional years.Title VII: Administrative, Miscellaneous, and Technical Provisions - Subtitle A: Administrative Provisions - Sets forth various administrative provisions, including provisions concerning: (1) the exemption of certain reporting requirements; (2) the extension of deadlines for IRS compliance with certain notice requirements; (3) the extension of authority for undercover operations; (4) confidentiality of certain documents relating to closing and similar agreements and to agreements with foreign governments; (5) an increase in the threshold for Joint Committee reports on refunds and credits; (6) the treatment of missing children with respect to certain tax benefits; and (7) the prevention of the duplication of loss through the assumption of liabilities giving rise to a deduction.Subtitle B: Miscellaneous Provisions - Repeals the: (1) 4.3-cent motor fuel excise taxes on railroads and inland waterway transportation which remain in general fund; (2) reduction of deductions for mutual life insurance companies; and (3) policyholders surplus account provisions.Sets forth provisions concerning, among other things: (1) a credit to holders of qualified Amtrak bonds; (2) farm, fishing, and ranch risk management accounts; (3) the extension of the enhanced deduction for corporate donations of computer technology; (4) relief from Federal tax liability arising with respect to certain claims against the Department of Agriculture for discrimination in farm credit and benefit programs; (5) the expansion of the credit for adoption expenses; and (6) the treatment of Indian tribal governments under Federal Unemployment Tax Act.Subtitle C: Technical Corrections - Makes amendments to the: (1) Ticket to Work and Work Incentives Improvement Act of 1999; (2) Tax and Trade Relief Extension Act of 1998; (3) Internal Revenue Service Restructuring and Reform Act of 1998; (4) Taxpayer Relief Act of 1997; (5) Balanced Budget Act of 1997; (6) Small Business Job Protection Act of 1996; and (7) Revenue Reconciliation Act of 1990.Subtitle D: Pay-Go Adjustments - Sets forth pay-go adjustment provisions.", "2026-03-23T12:41:21Z", "https://www.congress.gov/bill/106th-congress/house-bill/5542"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3235"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5531"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3229"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5524"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5505"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5506"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5509"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3225"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5484"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5486"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5497"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3213"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3217"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5455"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5463"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5471"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3193"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5444"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5436"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5415"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5421"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5395"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5400"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5401"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3171"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3174"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5386"], ["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 Financial Assistance Program; (2) the extension of enhanced deduction for corporate donations of computer technology; (3) the extension of the adoption tax credit; and (4) the treatment of Alaska Native Settlement Trusts and Indian tribal governments under the Federal Unemployment Tax Act.Title II: Tax Incentives for Affordable Housing - Subtitle A: Low-Income Housing Credit - Modifies the low-income housing credit.Subtitle B: Historic Homes - Establishes a credit equal to 20 percent of the qualified rehabilitation expenditures made by a taxpayer with respect to a qualified historic home.Subtitle C: Forgiven Mortgage Obligations - Excludes from gross income certain forgiven residential mortgage obligations.Subtitle D: Mortgage Revenue Bonds - Provides: (1) for an increase in the purchase price limitation under mortgage subsidy bond rules based on median family income; (2) revised rules for residences located in presidentially declared disaster areas.Subtitle E: Property and Casualty Insurance - Exempts from income tax State-created organizations providing property and casualty insurance for property for which such coverage is otherwise unavailable.Title III: Tax Incentives for Urban and Rural Infrastructure - Increases the State ceiling on private activity bonds.Modifies the expensing of environmental remediation costs.Provides credits for: (1) broadband internet access; and (2) holders of qualified Amtrak bonds.Includes customer connection fees (including fees to connect a customer's line to or extend a main water or sewer line) as an excludable corporate income item within the definition of \"contribution in aid of construction.\"Includes qualified leasehold improvement property as 15 year property for purposes of the accelerated cost recovery depreciation rules.Title IV: Tax Relief for Farmers - Set forth provisions concerning farmers, including: (1) providing specified deductions and credits (including a deduction for cash paid to a Farm, Fishing, and Ranch Risk Management Accounts; (2) exempting agricultural bonds from the State volume cap; and (3) income averaging.Title V: Tax Incentives for the Production of Energy - Sets forth provisions concerning the production of energy, including: (1) expensing geological and geophysical expenditures; (2) a credit for marginal domestic oil and natural gas well production; and (3) the definition of \"foreign base company oil related income.\"Title VI: Tax Incentives for Conservation - Sets forth provisions concerning conservation, including: (1) the exclusion of 50 percent of gain on certain sales of land or interests in land or water to qualified entities for conservation purposes; (2) a deduction for the certain energy efficient commercial property expenditures; (3) modification of the credit for electricity produced from biomass; and (4) a credit for certain hybrid automobiles.Title VII: Additional Tax Provisions - Revises provisions concerning: (1) the nonaccrual experience method of accounting; (2) the exemption from personal holding company tax for lending or finance companies; (3) a deduction for certain expenses incurred in support of Native Alaskan subsistence whaling; and (4) an excise tax on persons who acquire structured settlement payments in factoring transactions.", "2025-08-20T14:21:23Z", "https://www.congress.gov/bill/106th-congress/senate-bill/3152"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3145"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5345"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5349"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5336"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5339"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5343"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3134"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3138"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5315"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3118"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5295"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3111"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5277"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5278"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5279"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3101"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3103"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3105"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3096"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3098"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3099"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5259"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5265"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3087"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5219"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5226"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5211"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5213"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5215"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3065"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3056"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5176"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5181"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5184"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3047"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5170"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5171"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5159"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5128"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5129"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5138"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5112"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5117"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/3004"], ["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; or (5) for the performance of managerial services for a person other than a related person in furtherance of the production of foreign trading gross receipts described in clause (1), (2), or (3). Prohibits clause (5) from applying to a taxpayer for any taxable year unless at least 50 percent of its foreign trading gross receipts (determined without regard to this sentence) for such taxable year is derived from activities described in clause (1), (2), or (3). Excludes specified receipts from the definition.Sets forth additional definitions and rules.", "2025-04-07T13:47:33Z", "https://www.congress.gov/bill/106th-congress/house-bill/4986"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/4993"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5004"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5009"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5012"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5022"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5027"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5040"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5044"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5054"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5058"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5063"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5064"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5076"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5084"], ["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", "https://www.congress.gov/bill/106th-congress/house-bill/5090"], ["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", "https://www.congress.gov/bill/106th-congress/senate-bill/2949"]], "truncated": false, "filtered_table_rows_count": 1069, "expanded_columns": [], "expandable_columns": [], "columns": ["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", "url"], "primary_keys": ["bill_id"], "units": {}, "query": {"sql": "select 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, url from legislation where \"congress\" = :p0 and \"policy_area\" = :p1 order by introduced_date desc limit 101", "params": {"p0": "106", "p1": "Taxation"}}, "facet_results": {"congress": {"name": "congress", "type": "column", "hideable": false, "toggle_url": "/openregs/legislation.json?congress=106&policy_area=Taxation", "results": [{"value": 106, "label": 106, "count": 1069, "toggle_url": "https://regs.datadawn.org/openregs/legislation.json?policy_area=Taxation", "selected": true}], "truncated": false}, "bill_type": {"name": "bill_type", "type": "column", "hideable": false, "toggle_url": "/openregs/legislation.json?congress=106&policy_area=Taxation", "results": [{"value": "hr", "label": "hr", "count": 680, "toggle_url": "https://regs.datadawn.org/openregs/legislation.json?congress=106&policy_area=Taxation&bill_type=hr", "selected": false}, {"value": "s", "label": "s", "count": 369, "toggle_url": "https://regs.datadawn.org/openregs/legislation.json?congress=106&policy_area=Taxation&bill_type=s", "selected": false}, {"value": "hconres", "label": "hconres", "count": 6, "toggle_url": "https://regs.datadawn.org/openregs/legislation.json?congress=106&policy_area=Taxation&bill_type=hconres", "selected": false}, {"value": "hjres", "label": "hjres", "count": 6, "toggle_url": "https://regs.datadawn.org/openregs/legislation.json?congress=106&policy_area=Taxation&bill_type=hjres", "selected": false}, {"value": "sres", "label": "sres", "count": 3, "toggle_url": "https://regs.datadawn.org/openregs/legislation.json?congress=106&policy_area=Taxation&bill_type=sres", "selected": false}, {"value": "sconres", "label": "sconres", "count": 2, "toggle_url": "https://regs.datadawn.org/openregs/legislation.json?congress=106&policy_area=Taxation&bill_type=sconres", "selected": false}, {"value": "sjres", "label": "sjres", "count": 2, "toggle_url": "https://regs.datadawn.org/openregs/legislation.json?congress=106&policy_area=Taxation&bill_type=sjres", "selected": false}, {"value": "hres", "label": "hres", "count": 1, "toggle_url": "https://regs.datadawn.org/openregs/legislation.json?congress=106&policy_area=Taxation&bill_type=hres", "selected": false}], "truncated": false}, "policy_area": {"name": "policy_area", "type": "column", "hideable": false, "toggle_url": "/openregs/legislation.json?congress=106&policy_area=Taxation", "results": [{"value": "Taxation", "label": "Taxation", "count": 1069, "toggle_url": "https://regs.datadawn.org/openregs/legislation.json?congress=106", "selected": true}], "truncated": false}}, "suggested_facets": [], "next": "2000-07-27,106-s-2949", "next_url": "https://regs.datadawn.org/openregs/legislation.json?congress=106&policy_area=Taxation&_next=2000-07-27%2C106-s-2949&_sort_desc=introduced_date", "private": false, "allow_execute_sql": true, "query_ms": 25.6985230371356, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}