Taxation

A bill to amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes.

On the Motion to Proceed

A bill to amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes.

On Cloture on the Motion to Proceed

A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Beginning of Construction Requirements for Purposes of the Termination of Clean Electricity Production Credits and Clean Electricity Investment Credits for Applicable Wind and Solar Facilities".

On the Motion to Proceed

A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships".

On the Motion to Proceed

A bill to require the Secretary of Veterans Affairs to disinter the remains of Fernando V. Cota from Fort Sam Houston National Cemetery, Texas, and for other purposes.

On the Motion

A bill to require the Secretary of Veterans Affairs to disinter the remains of Fernando V. Cota from Fort Sam Houston National Cemetery, Texas, and for other purposes.

On the Cloture Motion

A bill to require the Secretary of Veterans Affairs to disinter the remains of Fernando V. Cota from Fort Sam Houston National Cemetery, Texas, and for other purposes.

On the Motion to Proceed

A bill to amend the Internal Revenue Code of 1986 to extend the enhancement of the health care premium tax credit.

Caleb Orr, of Texas, to be an Assistant Secretary of State (Economic and Business Affairs)

On the Cloture Motion

Joshua D. Dunlap, of Maine, to be United States Circuit Judge for the First Circuit

On the Nomination

Joshua D. Dunlap, of Maine, to be United States Circuit Judge for the First Circuit

On the Cloture Motion

A joint resolution terminating the national emergency declared to impose global tariffs.

On the Joint Resolution

Cheryl Mason, of North Carolina, to be Inspector General, Department of Veterans Affairs

On the Cloture Motion

Samuel Brown, of Nevada, to be Under Secretary of Veterans Affairs for Memorial Affairs

On the Cloture Motion

Richard Topping, of Ohio, to be Chief Financial Officer, Department of Veterans Affairs

On the Cloture Motion

William Long, of Missouri, to be Commissioner of Internal Revenue for the remainder of the term expiring November 12, 2027

On the Nomination

William Long, of Missouri, to be Commissioner of Internal Revenue for the remainder of the term expiring November 12, 2027

On the Cloture Motion

Allison Hooker, of Georgia, to be an Under Secretary of State (Political Affairs)

On the Cloture Motion

A joint resolution terminating the national emergency declared to impose global tariffs.

On the Joint Resolution

Paul Lawrence, of Virginia, to be Deputy Secretary of Veterans Affairs

On the Cloture Motion

A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales".

On the Joint Resolution

A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales".

On the Motion to Proceed

Douglas Collins, of Georgia, to be Secretary of Veterans Affairs

On the Nomination

Douglas Collins, of Georgia, to be Secretary of Veterans Affairs

On the Cloture Motion

On the Amendment

To provide tax relief to middle class families and small businesses and to expand health insurance coverage for children.

To express the sense of the Senate concerning the provision of health care for children before providing tax cuts for the wealthy.

On the Point of Order

To amend the Internal Revenue Code of 1986 to provide a deduction for 100 percent of health insurance costs of self-employed individuals.

On the Amendment

(SENATE AGREED TO THE NICKLES MODIFIED AMENDMENT NO. 551, TO PROVIDE FOR AN INCREASE IN DEDUCTION FOR HEALTH INSURANCE COSTS OF SELF-EMPLOYED INDIVIDUALS, AND TO MODIFY RULES FOR ALLOCATING INTEREST EXPENSE TO TAX-EXEMPT INTEREST.)

To express the sense of the Senate on tax cuts and medicare.

S.1244 BY JEFFORDS (R-VT) -- DISTRICT OF COLUMBIA APPROPRIATIONS ACT, 1996 (SENATE TABLED DORGAN AMENDMENT NO. 2770, TO EXPRESS THE SENSE OF THE SENATE THAT THE COMMITTEE ON FINANCE AND THE SENATE SHOULD APPROVE NO TAX LEGISLATION WHICH REDUCES TAXES FOR THOSE MAKING OVER $101,000 PER YEAR, AND THE SAVINGS FROM LIMITING ANY TAX REDUCTIONS IN THIS WAY SHOULD BE USED TO REDUCE ANY CUTS IN PROJECTED MEDICARE SPENDING.)

A bill to amend the Internal Revenue Code of 1986 to permanently extend the deduction for the health insurance costs of self-employed individuals, to repeal the provision permitting nonrecognition of gain on sales and exchanges effectuating policies of the Federal Communications Commission, and for other purposes.

H.R.831 BY ARCHER (R-TX) -- INTERNAL REVENUE CODE OF 1986, AMENDMENT (PUB. L. 104-7, APPROVED 4/11/95) (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN HAVING VOTED IN THE AFFIRMATIVE, SENATE AGREED TO CLOSE FURTHER DEBATE ON THE CONFERENCE REPORT.)

On the Amendment

TO AMEND S 5, ACT FOR BETTER CHILD CARE, TO SUPERSEDE THE HEALTH INSURANCE PREMIUMS TAX CREDITS WITH INCREASES IN THE EARNED INCOME TAX CREDIT.

Congressional Vote

TO DELETE LANGUAGE IN THE INOUYE, HI AMENDMENT TO S 1665, THE FARM CREDIT BILL, WHICH WOULD AUTHORIZE STATE, COUNTY, OR MUNICIPAL GOVERNMENTS TO COLLECT TAXES ON LAND HELD IN TRUST FOR AN INDIAN OR INDIAN TRIBE BY THE U.S.

TO TABLE THE DOLE, KS AMENDMENT OF A PERFECTING NATURE TO THE CHILES D,FL AMENDMENT TO HC RES 93, THE CONGRESSIONAL BUDGET RESOLUTION, WHICH WOULD EXPRESS THE SENSE OF THE SENATE THAT THE CHANGES IN INCOME TAX RATES SHOULD BE INCREASED OR POSTPONED.

Congressional Vote

TO ADOPT S CON RES 21, A RESOLUTION EXPRESSING THE SENSE OF THE CONGRESS IN OPPOSING THE EUROPEAN ECONOMIC COMMUNITY PROPOSAL TO ESTABLISH A TAX ON VEGETABLE AND MARINE FATS AND OILS. THE RESOLUTION ALSO URGES THE PRESIDENT TO TAKE STRONG AND IMMEDIATE COUNTERMEASURES IF SUCH A TAX IS IMPLEMENTED TO THE DETRIMENT OF UNITED STATES EXPORTS OF OILSEEDS AND PRODUCTS, AND INCONSISTENTLY WITH THE EUROPEAN COMMUNITY'S OBLIGATIONS UNDER THE GENERAL AGREEMENT ON TARIFFS AND TRADE.

TO ADOPT S CON RES 21, A RESOLUTION EXPRESSING THE SENSE OF THE CONGRESS IN OPPOSING THE EUROPEAN ECONOMIC COMMUNITY PROPOSAL TO ESTABLISH A TAX ON VEGETABLE AND MARINE FATS AND OILS. THE RESOLUTION ALSO URGES THE PRESIDENT TO TAKE STRONG AND IMMEDIATE COUNTERMEASURES IF SUCH A TAX IS IMPLEMENTED TO THE DETRIMENT OF UNITED STATES EXPORTS OF OILSEEDS AND PRODUCTS, AND INCONSISTENTLY WITH THE EUROPEAN COMMUNITY'S OBLIGATIONS UNDER THE GENERAL AGREEMENT ON TARIFFS AND TRADE.

Congressional Vote

TO ADOPT ARTICLE IV, IN THE MATTER OF THE IMPEACHMENT OF JUDGE HARRY E. CLAIBORNE, OF THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEVADA. THIS ARTICLE STATES THAT JUDGE HARRY E. CLAIBORNE WILLFULLY AND KNOWINGLY FALSIFIED HIS INCOME ON HIS FEDERAL TAX RETURNS FOR 1979 AND 1980, (CONTINUED) BETRAYED THE TRUST OF THE PEOPLE, AND BROUGHT DISREPUTE ON THE FEDERAL JUDICIARY. (TWO-THIRDS OF THE MEMBERS PRESENT HAVING VOTED GUILTY, THE SENATE ADJUDGES THAT HARRY E. CLAIBORNE IS GUILTY AS CHARGED IN THIS ARTICLE.)

Congressional Vote

TO ADOPT ARTICLE III, IN THE MATTER OF THE IMPEACHMENT OF JUDGE HARRY E. CLAIBORNE, OF THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEVADA. THIS ARTICLE STATES THAT JUDGE HARRY E. CLAIBORNE WAS CONVICTED OF TWO FELONY OFFENSES AND SHOULD BE REMOVED FROM OFFICE BECAUSE OF HIS 1984 CONVICTION FOR TAX FRAUD. (TWO-THIRDS OF THE MEMBERS PRESENT NOT HAVING VOTED GUILTY, THE SENATE ADJUDGES THAT HARRY E. CLAIBORNE IS NOT GUILTY AS CHARGED IN THIS ARTICLE.)

Congressional Vote

TO ADOPT ARTICLE II, IN THE MATTER OF THE IMPEACHMENT OF JUDGE HARRY E. CLAIBORNE, OF THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEVADA. THIS ARTICLE STATES THAT JUDGE HARRY E. CLAIBORNE WILLFULLY AND KNOWINGLY MADE A FALSE STATEMENT ON HIS 1980 TAX RETURN IN VIOLATION OF SECTION 7206(1) OF TITLE 26, UNITED STATES CODE UNDERREPORTING HIS INCOME BY $87,912 IN THAT YEAR. (TWO-THIRDS OF THE MEMBERS PRESENT HAVING VOTED GUILTY, THE SENATE ADJUDGES THAT HARRY E. CLAIBORNE IS GUILTY AS CHARGED IN THIS ARTICLE.)

Congressional Vote

TO ADOPT ARTICLE I, IMPEACHMENT OF JUDGE HARRY E. CLAIBORNE, THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEVADA. STATES THAT JUDGE HARRY E. CLAIBORNE WILLFULLY AND KNOWINGLY MADE A FALSE STATEMENT ON HIS 1979 TAX RETURN IN VIOLATION OF SECTION 7206(1) OF TITLE 26, UNITED STATES CODE UNDERREPORTING HIS INCOME BY $18,741 IN THAT YEAR. (TWO-THIRDS OF THE MEMBERS PRESENT HAVING VOTED GUILTY, THE SENATE ADJUDGES THAT HARRY E. CLAIBORNE IS GUILTY AS CHARGED IN THIS ARTICLE.)

Congressional Vote

TO AGREE TO THE CONFERENCE REPORT ON HR 3838, THE TAX REFORM ACT OF 1986, TO REFORM THE INTERNAL REVENUE LAWS OF THE UNITED STATES BY REDUCING INDIVIDUAL AND CORPORATE TAX RATES, ELIMINATING OR CURTAILING MANY CREDITS, EXCLUSIONS, AND DEDUCTIONS, TAXING CAPITAL GAINS AS ORDINARY INCOME, AND REPEALING THE INVESTMENT TAX CREDIT.

TO RATIFY THE TAX AGREEMENT WITH THE PEOPLE'S REPUBLIC OF (CONTINUED) CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME EARNED BY U.S. CITIZENS AND RESIDENTS CONDUCTING BUSINESS IN CHINA. (TWO-THIRDS OF THOSE PRESENT AND VOTING VOTED IN THE AFFIRMATIVE.)

Congressional Vote

TO RATIFY THE TAX AGREEMENT WITH THE PEOPLE'S REPUBLIC OF (CONTINUED) CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME EARNED BY U.S. CITIZENS AND RESIDENTS CONDUCTING BUSINESS IN CHINA. (TWO-THIRDS OF THOSE PRESENT AND VOTING VOTED IN THE AFFIRMATIVE.)

Congressional Vote

TO AGREE TO SECTIONS 1271-1275 OF HR 3838, TAX REFORM ACT, DEALING WITH ESOP'S, EMPLOYEE STOCK OWNERSHIP PLANS.

TO ADOPT S J RES 365, REAFFIRMING CONGRESSIONAL SUPPORT FOR THE VALIANT STRUGGLE OF THE AFGHAN PEOPLE, AND WELCOMING THE DELEGATION OF THE ISLAMIC UNITY OF AFGHAN MUJAHIDEEN LED BY SPOKESMAN BURHANUDDIN RABBANI ON THE OCCASION OF HIS FIRST OFFICIAL VISIT TO THE UNITED STATES.

Congressional Vote

TO ADOPT S J RES 365, REAFFIRMING CONGRESSIONAL SUPPORT FOR THE VALIANT STRUGGLE OF THE AFGHAN PEOPLE, AND WELCOMING THE DELEGATION OF THE ISLAMIC UNITY OF AFGHAN MUJAHIDEEN LED BY SPOKESMAN BURHANUDDIN RABBANI ON THE OCCASION OF HIS FIRST OFFICIAL VISIT TO THE UNITED STATES.

Congressional Vote

TO TABLE THE MITCHELL, ME) AMENDMENT TO HR 3838, TAX REFORM ACT, WHICH WOULD PROVIDE A THIRD RATE BRACKET FOR INDIVIDUAL TAXPAYERS AT 35 PERCENT, LOWER THE MINIMUM RATE TO 14 PERCENT AND MAINTAIN THE TOP CAPITAL GAINS RATE AT 27 PERCENT.

Congressional Vote

TO TABLE THE METZENBAUM, OH) AMENDMENT TO HR 3838, TAX REFORM ACT, WHICH WOULD STRIKE THE TRANSITIONAL RULE UNDER WHICH A LIMITED PARTNERSHIP IN THE CIMARRON COAL CO. OF COLORADO WOULD PAY TAX ON LONG-TERM CAPITAL GAINS ON RIGHTS TO ROYALTIES PAID UNDER A 1985 LEASE AT THE CURRENT RATE OF 20 PERCENT.

Congressional Vote

TO TABLE THE METZENBAUM, OH) AMENDMENT TO HR 3838, TAX REFORM ACT, WHICH WOULD END A TRANSITION RULE UNDER WHICH PHILIPS PETROLEUM CO. OF OKLAHOMA WOULD BE EXEMPT FROM A 10 PERCENT TAX ON FUNDS REMOVED FROM ITS PENSION PLAN. THE $50 MILLION IN REVENUE RAISED THEREBY WOULD PERMIT FAMILY FARMERS TO CONTINUE TO USE INCOME AVERAGING.

Congressional Vote

TO TABLE THE KASTEN, WI)-INOUYE, HI) AMENDMENT TO HR 3838, TAX REFORM ACT, WHICH WOULD PROVIDE FOR CHARITABLE DEDUCTIONS FOR NON-ITEMIZERS AND LOWER THE THRESHOLD FOR PHASING OUT THE PERSONAL EXEMPTION.

Congressional Vote

TO TABLE THE WEICKER, CT) AMENDMENT TO HR 3838, TAX (CONTINUED) REFORM ACT, WHICH WOULD DELETE THE EXCEPTION FOR WORKING INTERESTS IN OIL AND GAS PROPERTY FROM THE DEFINITION OF PASSIVE ACTIVITY.