HR 1308 108th Congress

Working Families Tax Relief Act of 2004

Latest Action

Became Public Law No: 108-311.

Summary

Tax Relief, Simplification, and Equity Act of 2003 - Revises Internal Revenue Code expatriation tax provisions. Subjects certain individuals, for a ten year period following citizenship relinquishment or residency termination, to the expatriation (alternative) tax provisions. Provides exceptions for dual citizens and minors.Suspends the tax-exempt status of a designated terrorist organization.Expresses the sense of Congress concerning corporate expatriation.Establishes a special rule for determining the exclusion of gain from the sale of a principal residence for members of the Foreign Service on qualified official extended duty.Provides tax relief for families of the Columbia Space Shuttle.Includes any vaccine against hepatitis A under the 75-cents-per-dose manufacturer's excise tax.Expands the 50-percent tax orphan drug tax credit for expenses related to human clinical testing of drugs for the treatment of certain rare diseases and conditions to include specified testing expenses.Treats as an exempt facility bond any qualified forest conservation bond (as defined).Revises the excise tax provisions on bows, arrows, and other archery equipment.Provides for the application of capital gain treatment to outright sales of timber whether or not the owner retains economic interest.Repeals the excise tax on fishing tackle boxes.Revises, with respect to real property, provisions concerning the treatment under the at-risk rules of publicly traded nonrecourse debt.Extends, with respect to involuntary conversion rules, the replacement period for livestock sold on account of weather related conditions.Coordinates farmers income averaging with the alternative minimum tax.Provides that the patronage dividends of cooperatives shall not be reduced by stock dividends to the extent the stock dividends are in addition to amounts otherwise payable.

Tax Relief, Simplification, and Equity Act of 2003 - Title I: Ending Abusive Tax Practices - (Sec. 101) Revises Internal Revenue Code (IRC) expatriation tax provisions.Subjects, for a ten year period following citizenship relinquishment or residency termination, to the expatriation (alternative) tax provisions an individual: (1) with an average annual net income tax for the period of five taxable years ending before the date of the loss of U. S. citizenship of more than $122,000; (2) with a net worth as of such date of $2 million or more; or (3) who fails to certify under penalty of perjury that he or she has met applicable Federal tax requirements for the five preceding taxable years or fails to submit such evidence of such compliance as the Secretary may require. Provides exceptions for dual citizens and minors.(Sec. 102) Suspends the tax-exempt status of a designated terrorist organization (as defined by this Act). Denies: (1) deductions for contributions made to such an organization; and (2) administrative or judicial challenge to such suspension or denial. Provides for refund or credit in a case of erroneous designation.(Sec. 103) Expresses the sense of Congress that passage of legislation to fix the underlying problems with our tax laws is essential and should occur as soon as possible, so United States corporations will not face the current pressures to engage in inversion transactions.Title II: Relief for Foreign Service and Astronauts - (Sec. 201) Amends the IRC to authorize a member of the Foreign Service on "qualified official extended duty" (any duty in excess of 180 days while serving at a duty station which is at least 150 miles from the principal residence or while residing under Government orders in Government quarters), to extend for five years the five-year period utilized in determining full exclusion of gain from the sale of a principal residence.Makes such provisions effective as if included in section 312 of the Taxpayer Relief Act of 1997.States that if a refund or credit resulting from this section is prevented before the close of the one-year period beginning on the date of the enactment of this Act by the operation of any law or rule of law (including res judicata), such refund or credit may be allowed if claimed before the close of such period.(Sec. 202) Provides tax relief for families of the Columbia Space Shuttle by making the tax relief provisions applicable to terrorist attack victims applicable to the Columbia Space Shuttle.Title III: Health Provisions - (Sec. 301) Includes any vaccine against hepatitis A under the 75-cents-per-dose manufacturer's excise tax.(Sec. 302) Expands the 50-percent tax orphan drug tax credit for expenses related to human clinical testing of drugs for the treatment of certain rare diseases and conditions to include those expenses related to human clinical testing incurred after the date on which an application is filed with the Food and Drug Administration for designation of the drug as a potential treatment for a rare disease or disorder. Makes the preceding sentence inapplicable to any expense incurred after December 31, 2010.Title IV: Forest Conservation Activities - (Sec. 401) Treats as an exempt facility bond any qualified forest conservation bond. Defines such a bond as any bond: (1) of which 95 percent or more of the net proceeds are to be used for qualified project costs; (2) that is an obligation of the State of Washington or any political subdivision thereof and is issued for the Evergreen Forest Trust; and (3) issued before October 1, 2004. Limits the maximum aggregate face amount of such bonds issued to $250,000,000.Title V: Relief and Equity for Small Businesses - (Sec. 501) Revises the excise tax provisions on bows, arrows, and other archery equipment.(Sec. 502) Provides for the application of capital gain treatment to outright sales of timber whether or not the owner retains economic interest.(Sec. 503) Repeals the excise tax on fishing tackle boxes.(Sec. 504) Revises, with respect to real property, provisions concerning the treatment under the at-risk rules of publicly traded nonrecourse debt.Title VI: Equity for Farmers - (Sec. 601) Extends, with respect to involuntary conversion rules, the replacement period for livestock sold on account of weather related conditions.(Sec. 602) Coordinates farmers income averaging with the alternative minimum tax.(Sec. 603) Provides that the patronage dividends of cooperatives shall not be reduced by stock dividends to the extent the stock dividends are in addition to amounts otherwise payable.Title VII: Protection of Social Security - (Sec. 701) Provides that amounts transferred to any trust fund under title II (Old Age, Survivors and Disability Insurance) of the Social Security Act shall be determined as if Act (other than title I, section 301, and this section) had not enacted.

Relief for Working Families Tax Act of 2003 - Title I: Child Tax Credit - (Sec. 101) Amends the Internal Revenue Code (Code) to: (1) accelerate the refundability of the child tax credit to the 15 percent rate to make it effective in 2003 (currently, 2005); and (2) include combat pay (otherwise excludable from gross income) as earned income for purposes of determining such refundability.(Sec. 102) Increases the threshold amount, for joint filers, applicable to the child tax credit to $115,000 for 2008 and 2009 and setting it at $150,000 beginning in 2010. Provides that such amount, for a married individual filing separately, shall be one-half the amount of a joint return. (Maintains the current threshold amount of $75,000 for single filers.)(Sec. 103) Applies the sunset provisions of the Economic Growth and Tax Reconciliation Act of 2001 to this title.Title II: Uniform Definition of Child, Etc. - (Sec. 201) Rewrites the provision defining the term "dependent" in the Code and modifies head of household, dependent care credit, child tax credit, earned income credit, personal exemption, and other provisions to be consistent with such definition.Title III: Customs User Fees - (Sec. 301) Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend customs user fee authority until March 31, 2010.

(This measure has not been amended since the Conference Report was filed in the House on September 23, 2004. The summary of that version is repeated here.) Working Families Tax Relief Act of 2004 - Title I: Extension of Family Tax Provisions - Amends the Internal Revenue Code (Code) to repeal: (1) the scheduled reductions, in 2005 through 2009, of the $1,000 child tax credit; (2) the scheduled reductions, in 2005 through 2008, of the standard deduction for married taxpayers; (3) the scheduled reductions, in 2005 through 2007, of the threshold taxable income level applicable to married taxpayers eligible for the 15 percent tax bracket; (4) the reduction, for taxable years between 2005 and 2008, of the threshold taxable income level applicable to married taxpayers eligible for the ten percent tax bracket. Provides for an inflation adjustment to the threshold taxable income level for the ten percent tax bracket. (Sec. 102) Repeals the scheduled reduction (15 to 10 percent) for taxable years beginning before January 1, 2005, of the refundability of the child tax credit. (Sec. 103) Extends through 2005 the increased exemption from the alternative minimum tax for individual taxpayers. (Sec. 104) Treats combat zone compensation (otherwise excludable from gross income) as earned income for purposes of calculating the refundable portion of the child tax credit. Allows taxpayers to elect, in 2004 and 2005, to treat combat zone compensation as earned income for purposes of the earned income tax credit. (Sec. 105) Provides that the amendments made by this title shall be subject to the sunset provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (i.e., December 31, 2010). Title II: Uniform Definition of Child - Redefines "dependent" to mean: (1) a qualifying child; or (2) a qualifying relative, for purposes of applying the dependency exemption, the child tax credit, the earned income tax credit, the dependent care tax credit, and the head of household filing status. Sets forth a test for determining whether a child is a qualifying child based upon: (1) relationship of the child to the taxpayer; (2) residence of the child with the taxpayer for for more than one-half of the taxable year; and (3) age of the child. Sets forth a similar test for qualifying relatives. Sets forth exceptions and special rules applicable to: (1) handicapped dependents; (2) divorced parents; (3) adopted children; and (4) missing children. Title III: Extensions of Certain Expiring Provisions - Extends through 2005 the following expiring tax provisions: (1) the tax credit for increasing research activities; (2) the work opportunity tax credit; (3) the welfare-to-work tax credit; (4) the authority for issuance of qualified zone academy bonds; (5) the charitable deduction for donations by corporations of computer technology and equipment used for educational purposes; (6) the tax deduction for certain expenses of elementary and secondary school teachers; (7) the expensing of environmental remediation costs; (8) the designation of a District of Columbia enterprise zone, the authority to issue tax-exempt economic development bonds within a District of Columbia Enterprise Zone, the exclusion of gain from the sale or exchange of a District of Columbia Enterprise Zone asset held for more than five years, and the tax credit for first-time District of Columbia home buyers; (9) the authority for disclosures of taxpayer identity information to States under the combined Federal and State employment tax reporting program; (10) the allowance of certain nonrefundable tax credits against income and alternative minimum tax liabilities; (11) the placed-in-service dates relating to certain facilities (i.e., wind, closed-loop biomass, and poultry waste facilities) for purposes of the tax credit for producing electricity from certain renewable resources; (12) the suspension of the taxable income limit on percentage depletion for oil and natural gas from marginal properties; (13) the Indian employment tax credit; (14) accelerated depreciation for certain business property on Indian Reservations; (15) the authority for disclosing certain tax return information to the Department of Education for taxpayers seeking student loan repayment plans based on income; (16) the authority of the Secretary of the Treasury to disclose taxpayer return information that may be related to terrorism. Specifies that a taxpayer's identity shall not be treated as nondisclosable taxpayer return information for purposes of disclosures related to terrorism; (17) certain eligibility provisions for Archer medical savings (MSA) accounts. Treats the report of the MSA Trustee due on August 1, 2004, as timely if made before the close of the 90-day period beginning on the date of enactment of this Act. (Sec. 302) Extends through December 31, 2005, provisions of the Code, the Employee Retirement Income Security Act of 1974 (ERISA), and the Public Health Service Act requiring parity in the application of group health plan limits to mental health benefits. (Sec. 305) Extends until January 1, 2006, the increased amount ($13.25, instead of $10.50) of excise tax on distilled spirits required to be paid back (covered) to the Treasuries of Puerto Rico and the Virgin Islands. (Sec. 309) Extends through 2009 the authority to issue New York Liberty Bonds and, through 2005, advanced refundings for such bonds. (Sec. 318) Eliminates, in 2004 and 2005, the partial phase-out of the tax credit for qualified electric vehicles and the partial phase-out for the tax deduction for clean-fuel vehicle property. (Sec. 321) Extends for an additional year (before June 1, 2005) the annual review and report of the Joint Committee on Taxation of the strategic plans and budget for the Internal Revenue Service. Title IV: Tax Technical Corrections - (Sec. 401) Amends provisions of the Code enacted by the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 to exclude: (1) the additional tax on distributions from health savings accounts not used for qualified medical expenses from the definition of regular tax liability for purposes of determining refundability of tax credit amounts; and (2) amounts distributed from health savings accounts for purposes of determining the allowable amount of the tax credit for health insurance costs. (Sec. 402) Amends provisions of the Code enacted by the Jobs and Growth Tax Relief Reconciliation Act of 2003 to: (1) provide that the determination of net capital gains, for purposes of determining the amount taxed at the 25 percent tax rate, is made without regard to qualified dividend income; (2) modify holding period requirements for the dividends-received deduction; (3) apply the tax deduction for estate taxes on income in respect of a decedent to qualified dividend income; (4) apply the extraordinary dividend rule to trust and estates; (5) revise provisions relating to the tax treatment of dividends received from a regulated investment company (RIC) or a real estate investment trust (REIT); and (6) extend the period for notifying shareholders of the amount of qualified dividend income distributed by a RIC or a REIT. (Sec. 403) Amends provisions of the Code enacted by the Job Creation and Worker Assistance Act of 2002 relating to: (1) bonus depreciation; (2) net operating loss carryback rules; (3) New York Liberty Zone bonus depreciation and expensing rules; (4) interest rates for defined benefit plan funding requirements; and (5) the tax exclusion for employer-provided adoption assistance. (Sec. 404) Amends provisions of the Code enacted by the Economic Growth and Tax Relief Reconciliation Act of 2001 relating to: (1) Coverdell education savings accounts; (2) the Indian employment tax credit; and (3) tax-qualified retirement plans. (Sec. 405) Amends provisions of the Code enacted by the Community Renewal Tax Relief Act of 2000 to authorize the Secretary of the Treasury to prescribe regulations relating to the tax treatment of certain securities futures contracts and options. (Sec. 406) Amends provisions of the Code enacted by the Taxpayer Relief Act of 1997 relating to: (1) beneficiaries of qualified tuition programs and Coverdell education savings accounts; (2) basis adjustments for qualified zone academy bonds held by S corporations; and (3) the tax treatment of net capital gains under the alternative minimum tax. (Sec. 407) Amends provisions of the Code enacted by the Business Job Protection Act of 1996 to: (1) provide that any increases to the income of a Subchapter S corporation resulting from an audit during the corporation's 120-day post-termination transition period shall not cover losses of the corporation carried over from a previous taxable year; and (2) allow tax-free distributions by an S corporation during the 120-day period only to the extent of any increase in the corporation's accumulated adjustments account resulting from an audit. Provides that the amendments made by this title shall take effect as if included in the Act in which they were originally enacted.

Working Families Tax Relief Act of 2004 - Title I: Extension of Family Tax Provisions - Amends the Internal Revenue Code (Code) to repeal: (1) the scheduled reductions, in 2005 through 2009, of the $1,000 child tax credit; (2) the scheduled reductions, in 2005 through 2008, of the standard deduction for married taxpayers; (3) the scheduled reductions, in 2005 through 2007, of the threshold taxable income level applicable to married taxpayers eligible for the 15 percent tax bracket; (4) the reduction, for taxable years between 2005 and 2008, of the threshold taxable income level applicable to married taxpayers eligible for the ten percent tax bracket. Provides for an inflation adjustment to the threshold taxable income level for the ten percent tax bracket. (Sec. 102) Repeals the scheduled reduction (15 to 10 percent) for taxable years beginning before January 1, 2005, of the refundability of the child tax credit. (Sec. 103) Extends through 2005 the increased exemption from the alternative minimum tax for individual taxpayers. (Sec. 104) Treats combat zone compensation (otherwise excludable from gross income) as earned income for purposes of calculating the refundable portion of the child tax credit. Allows taxpayers to elect, in 2004 and 2005, to treat combat zone compensation as earned income for purposes of the earned income tax credit. (Sec. 105) Provides that the amendments made by this title shall be subject to the sunset provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (i.e., December 31, 2010). Title II: Uniform Definition of Child - Redefines "dependent" to mean: (1) a qualifying child; or (2) a qualifying relative, for purposes of applying the dependency exemption, the child tax credit, the earned income tax credit, the dependent care tax credit, and the head of household filing status. Sets forth a test for determining whether a child is a qualifying child based upon: (1) relationship of the child to the taxpayer; (2) residence of the child with the taxpayer for for more than one-half of the taxable year; and (3) age of the child. Sets forth a similar test for qualifying relatives. Sets forth exceptions and special rules applicable to: (1) handicapped dependents; (2) divorced parents; (3) adopted children; and (4) missing children. Title III: Extensions of Certain Expiring Provisions - Extends through 2005 the following expiring tax provisions: (1) the tax credit for increasing research activities; (2) the work opportunity tax credit; (3) the welfare-to-work tax credit; (4) the authority for issuance of qualified zone academy bonds; (5) the charitable deduction for donations by corporations of computer technology and equipment used for educational purposes; (6) the tax deduction for certain expenses of elementary and secondary school teachers; (7) the expensing of environmental remediation costs; (8) the designation of a District of Columbia enterprise zone, the authority to issue tax-exempt economic development bonds within a District of Columbia Enterprise Zone, the exclusion of gain from the sale or exchange of a District of Columbia Enterprise Zone asset held for more than five years, and the tax credit for first-time District of Columbia home buyers; (9) the authority for disclosures of taxpayer identity information to States under the combined Federal and State employment tax reporting program; (10) the allowance of certain nonrefundable tax credits against income and alternative minimum tax liabilities; (11) the placed-in-service dates relating to certain facilities (i.e., wind, closed-loop biomass, and poultry waste facilities) for purposes of the tax credit for producing electricity from certain renewable resources; (12) the suspension of the taxable income limit on percentage depletion for oil and natural gas from marginal properties; (13) the Indian employment tax credit; (14) accelerated depreciation for certain business property on Indian Reservations; (15) the authority for disclosing certain tax return information to the Department of Education for taxpayers seeking student loan repayment plans based on income; (16) the authority of the Secretary of the Treasury to disclose taxpayer return information that may be related to terrorism. Specifies that a taxpayer's identity shall not be treated as nondisclosable taxpayer return information for purposes of disclosures related to terrorism; (17) certain eligibility provisions for Archer medical savings (MSA) accounts. Treats the report of the MSA Trustee due on August 1, 2004, as timely if made before the close of the 90-day period beginning on the date of enactment of this Act. (Sec. 302) Extends through December 31, 2005, provisions of the Code, the Employee Retirement Income Security Act of 1974 (ERISA), and the Public Health Service Act requiring parity in the application of group health plan limits to mental health benefits. (Sec. 305) Extends until January 1, 2006, the increased amount ($13.25, instead of $10.50) of excise tax on distilled spirits required to be paid back (covered) to the Treasuries of Puerto Rico and the Virgin Islands. (Sec. 309) Extends through 2009 the authority to issue New York Liberty Bonds and, through 2005, advanced refundings for such bonds. (Sec. 318) Eliminates, in 2004 and 2005, the partial phase-out of the tax credit for qualified electric vehicles and the partial phase-out for the tax deduction for clean-fuel vehicle property. (Sec. 321) Extends for an additional year (before June 1, 2005) the annual review and report of the Joint Committee on Taxation of the strategic plans and budget for the Internal Revenue Service. Title IV: Tax Technical Corrections - (Sec. 401) Amends provisions of the Code enacted by the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 to exclude: (1) the additional tax on distributions from health savings accounts not used for qualified medical expenses from the definition of regular tax liability for purposes of determining refundability of tax credit amounts; and (2) amounts distributed from health savings accounts for purposes of determining the allowable amount of the tax credit for health insurance costs. (Sec. 402) Amends provisions of the Code enacted by the Jobs and Growth Tax Relief Reconciliation Act of 2003 to: (1) provide that the determination of net capital gains, for purposes of determining the amount taxed at the 25 percent tax rate, is made without regard to qualified dividend income; (2) modify holding period requirements for the dividends-received deduction; (3) apply the tax deduction for estate taxes on income in respect of a decedent to qualified dividend income; (4) apply the extraordinary dividend rule to trust and estates; (5) revise provisions relating to the tax treatment of dividends received from a regulated investment company (RIC) or a real estate investment trust (REIT); and (6) extend the period for notifying shareholders of the amount of qualified dividend income distributed by a RIC or a REIT. (Sec. 403) Amends provisions of the Code enacted by the Job Creation and Worker Assistance Act of 2002 relating to: (1) bonus depreciation; (2) net operating loss carryback rules; (3) New York Liberty Zone bonus depreciation and expensing rules; (4) interest rates for defined benefit plan funding requirements; and (5) the tax exclusion for employer-provided adoption assistance. (Sec. 404) Amends provisions of the Code enacted by the Economic Growth and Tax Relief Reconciliation Act of 2001 relating to: (1) Coverdell education savings accounts; (2) the Indian employment tax credit; and (3) tax-qualified retirement plans. (Sec. 405) Amends provisions of the Code enacted by the Community Renewal Tax Relief Act of 2000 to authorize the Secretary of the Treasury to prescribe regulations relating to the tax treatment of certain securities futures contracts and options. (Sec. 406) Amends provisions of the Code enacted by the Taxpayer Relief Act of 1997 relating to: (1) beneficiaries of qualified tuition programs and Coverdell education savings accounts; (2) basis adjustments for qualified zone academy bonds held by S corporations; and (3) the tax treatment of net capital gains under the alternative minimum tax. (Sec. 407) Amends provisions of the Code enacted by the Business Job Protection Act of 1996 to: (1) provide that any increases to the income of a Subchapter S corporation resulting from an audit during the corporation's 120-day post-termination transition period shall not cover losses of the corporation carried over from a previous taxable year; and (2) allow tax-free distributions by an S corporation during the 120-day period only to the extent of any increase in the corporation's accumulated adjustments account resulting from an audit. Provides that the amendments made by this title shall take effect as if included in the Act in which they were originally enacted.

Vote Result

Conference Report Agreed to (92-3) Senate

Senate agreed to conference report by Yea-Nay Vote. 92 - 3. Record Vote Number: 188. (consideration: CR S9560-9580)

Actions

2004-10-04T00:00:00

Became Public Law No: 108-311.

2004-10-04T00:00:00

Became Public Law No: 108-311.

2004-10-04T00:00:00

Signed by President.

2004-10-04T00:00:00

Signed by President.

2004-09-29T00:00:00

Presented to President.

2004-09-29T00:00:00

Presented to President.

2004-09-23T00:00:00

Senate agreed to conference report by Yea-Nay Vote. 92 - 3. Record Vote Number: 188. (consideration: CR S9560-9580)

2004-09-23T00:00:00

Conference report agreed to in Senate: Senate agreed to conference report by Yea-Nay Vote. 92 - 3. Record Vote Number: 188.(consideration: CR S9560-9580)

2004-09-23T00:00:00

On agreeing to the conference report Agreed to by recorded vote: 339 - 65 (Roll no. 472).

2004-09-23T00:00:00

Motions to reconsider laid on the table Agreed to without objection.

2004-09-23T00:00:00

Conference report agreed to in House: On agreeing to the conference report Agreed to by recorded vote: 339 - 65 (Roll no. 472).

2004-09-23T00:00:00

DEBATE - The House proceeded with one hour of debate on the conference report on H.R. 1308.

2004-09-23T00:00:00

Mr. Thomas brought up conference report H. Rept. 108-696 for consideration under the provisions of H. Res. 794. (consideration: CR H7531-7540)

2004-09-23T00:00:00

Rule H. Res. 794 passed House.

2004-09-23T00:00:00

Rules Committee Resolution H. Res. 794 Reported to House. Rule provides for consideration of the conference report to H.R. 1308. All points of order against the conference report and against its consideration are waived. The conference report shall be considered as read.

2004-09-23T00:00:00

Conference report H. Rept. 108-696 filed. (text of conference report: CR H7479-7509)

2004-09-23T00:00:00

Conference report filed: Conference report H. Rept. 108-696 filed.(text of conference report: CR H7479-7509)

2004-09-23T00:00:00

Conferees agreed to file conference report.

2004-09-23T00:00:00

Conference committee actions: Conferees agreed to file conference report.

2004-09-22T00:00:00

POSTPONED VOTE - At the conclusion of debate on the motion to instruct conferees, the Chair put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Mr. Moore demanded the yeas and nays and the Chair postponed further proceedings until Thursday, September 23, 2004.

2004-09-22T00:00:00

The previous question was ordered without objection.

2004-09-22T00:00:00

DEBATE - The House proceeded with one hour of debate on the motion to instruct conferees on H.R. 1308.

2004-09-22T00:00:00

Mr. Moore moved that the House instruct conferees. (consideration: CR H7399-7404; text: CR H7399)

2004-09-21T00:00:00

Conference held.

2004-09-21T00:00:00

Conference committee actions: Conference held.

2004-09-09T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2004-09-09T00:00:00

On motion that the House instruct conferees Failed by the Yeas and Nays: 203 - 216 (Roll no. 432). (consideration: CR H6921)

2004-09-08T00:00:00

POSTPONED ROLL CALL VOTE - At the conclusion of debate on the Hill motion to instruct conferees, the Chair put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Mr. Hill demanded the yeas and nays and the Chair postponed further proceedings on the adoption of the motion until Thursday, September 9, 2004.

2004-09-08T00:00:00

DEBATE - The House proceeded with one hour of debate on the Hill motion to instruct conferees. The instructions contained in the motion seek to require the managers on the part of the House to agree, to the maximum extent possible within the scope of conference, to a conference report that (1) extends the tax relief provisions which expire at the end of 2004, and (2) does not increase the Federal budget deficit.

2004-09-08T00:00:00

Mr. Hill moved that the House instruct conferees. (consideration: CR H6859-6865)

2004-07-22T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2004-07-22T00:00:00

On motion that the House instruct conferees Failed by the Yeas and Nays: 198 - 222 (Roll no. 421). (consideration: CR H6677-6678)

2004-07-20T00:00:00

POSTPONED PROCEEDINGS - At the conclusion of debate on the Stenholm motion to instruct the Chair put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Mr. Stenholm demanded the yeas and nays and made a point of no quorum. The Chair postponed further proceedings on the question and the point of no quorum was considered as withdrawn.

2004-07-20T00:00:00

DEBATE - The House proceeded with one hour of debate on the Stenholm motion to instruct conferees on H.R. 1308.

2004-07-20T00:00:00

Mr. Stenholm moved that the House instruct conferees. (consideration: CR H6101-6104)

2003-09-17T00:00:00

At the conclusion of debate on the Ryan (OH) motion to instruct, the Chair put the question on adoption of the motion and by voice vote, announced that the ayes had prevailed. Mr. Ryan (OH) demanded the yeas and nays and pursuant to a previous order of the House, the Chair postponed further proceedings on the question of adoption of the motion until Tuesday, September 23, 2003.

2004-07-19T00:00:00

NOTICE OF INTENT TO OFFER MOTION TO INSTRUCT - Mr. Stenholm notified the House of his intention to offer a motion to instruct conferees on H.R. 1308. The instructions contained in the motion seek to require the managers on the part of the House to agree, to the maximum extent possible within the scope of conference, to a conference report that---(1) extends the tax relief provisions which expire at the end of 2004, and (2) does not increase the Federal budget deficit.

2003-11-06T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2003-11-06T00:00:00

On motion that the House instruct conferees Failed by the Yeas and Nays: 197 - 207 (Roll no. 614). (consideration: CR H10511-10512)

2003-11-05T00:00:00

POSTPONED ROLL CALL VOTE - At the conclusion of debate on the Becerra motion to instruct conferees, the Chair put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Mr. Becerra demanded the yeas and nays and the Chair postponed further proceedings on the question of adoption of the motion until a later time.

2003-11-05T00:00:00

The previous question was ordered without objection.

2003-11-05T00:00:00

DEBATE - The House proceeded with one hour of debate on the Becerra motion to instruct conferees on H.R. 1308.

2003-11-05T00:00:00

Mr. Becerra moved that the House instruct conferees. (consideration: CR H10434-10438; text: CR H10434)

2003-10-28T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2003-10-28T00:00:00

On motion that the House instruct conferees Failed by the Yeas and Nays: 197 - 208 (Roll no. 572). (consideration: CR H9966-9967)

2003-10-21T00:00:00

POSTPONED ROLL CALL VOTE - At the conclusion of debate on the Woolsey motion to instruct conferees, the Speaker put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Ms. Woolsey demanded the yeas and nays and the Speaker postponed further proceedings on the adoption of the motion until a later time.

2003-10-21T00:00:00

DEBATE - The House proceeded with one hour of debate on the Woolsey motion to instruct conferees on H.R. 1308.

2003-10-21T00:00:00

Ms. Woolsey moved that the House instruct conferees. (consideration: CR H9784-9787; text: CR H9784)

2003-10-15T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2003-10-15T00:00:00

On motion that the House instruct conferees Failed by the Yeas and Nays: 203 - 204 (Roll no. 541). (consideration: CR H9441)

2003-10-08T00:00:00

POSTPONED ROLL CALL VOTE - At the conclusion debate on the Crowley motion to instruct conferees, the Chair put the question on adoption of the motion and by voice vote announced that the noes had prevailed. Mr. Crowley demanded the yeas and nays and the Chair postponed further proceedings on the question of adoption of the motion until a later time.

2003-10-08T00:00:00

The previous question was ordered without objection.

2003-10-08T00:00:00

DEBATE - The House proceeded with one hour of debate on the Crowley motion to instruct conferees which was noticed in the Congressional Record on Tuesday, October 7, 2003.

2003-10-08T00:00:00

Mr. Crowley moved that the House instruct conferees. (consideration: CR H9346-9349; text: CR H9346)

2003-10-01T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2003-10-01T00:00:00

On motion that the House instruct conferees Failed by the Yeas and Nays: 207 - 219 (Roll no. 529). (consideration: CR H9072-9073)

2003-10-01T00:00:00

POSTPONED PROCEEDINGS - At conclusion of debate on the Davis (AL) motion to instruct conferees, the Chair put the question on adoption of the motion and by voice vote, announced that the ayes had prevailed. Mr. Davis (AL) demanded the yeas and nays and the Chair postponed further proceedings on adoption of the motion until later in the legislative day.

2003-10-01T00:00:00

The previous question was ordered without objection.

2003-10-01T00:00:00

DEBATE - The House proceeded with one hour of debate on the Davis (AL) motion to instruct conferees on H.R. 1308.

2003-10-01T00:00:00

Mr. Davis (AL) moved that the House instruct conferees. (consideration: CR H9067-9071; text: CR H9067)

2003-09-30T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2003-09-30T00:00:00

On motion that the House instruct conferees Failed by the Yeas and Nays: 202 - 207 (Roll no. 525). (consideration: CR H8990)

2003-09-25T00:00:00

POSTPONED PROCEEDINGS - At the conclusion of debate on the Pallone motion to instruct conferees, the Chair put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Mr. Pallone demanded the yeas and nays and the Chair postponed further proceedings on the question of adoption of the motion until a later time.

2003-09-25T00:00:00

The previous question was ordered without objection.

2003-09-25T00:00:00

DEBATE - The House proceeded with one hour of debate on the Pallone motion to instruct conferees on H.R. 1308.

2003-09-25T00:00:00

Mr. Pallone moved that the House instruct conferees. (consideration: CR H8930-8935; text: CR H8930)

2003-09-24T00:00:00

NOTICE OF INTENT TO OFFER MOTION TO INSTRUCT - Mr. Pallone notified the House of his intent to offer a motion to instruct conferees on H.R. 1308.

2003-09-23T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2003-09-23T00:00:00

On motion that the House instruct conferees Failed by the Yeas and Nays: 199 - 214 (Roll no. 509). (consideration: CR H8464-8465)

2003-09-17T00:00:00

The previous question was ordered without objection.

2003-09-17T00:00:00

DEBATE - The House proceeded with one hour of debate on the Ryan (OH) motion to instruct conferees which was noticed in the Congressional Record on Tuesday, September 16, 2003.

2003-09-17T00:00:00

Mr. Ryan (OH) moved that the House instruct conferees. (consideration: CR H8359-8361; text: CR H8359)

2003-09-16T00:00:00

NOTICE MOTION TO INSTRUCT CONFEREES - Mr. Ryan of Ohio notified the House of his intention to offer a motion to instruct conferees on H.R. 1308.

2003-09-10T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2003-09-10T00:00:00

On motion that the House instruct conferees Failed by the Yeas and Nays: 195 - 214 (Roll no. 501).

2003-09-10T00:00:00

At the conclusion of debate on the Davis (TN) motion to instruct, the Chair put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Mr. Davis (TN) demanded the yeas and nays and the Chair postponed further proceedings on the question of adoption of the motion until later in the legislative day

2003-09-10T00:00:00

The previous question was ordered without objection.

2003-09-10T00:00:00

DEBATE - The House proceeded with one hour of debate on the Davis (TN) motion to instruct conferees which was noticed in the Congressional Record on Tuesday, September 9, 2003.

2003-09-10T00:00:00

Mr. Davis (TN) moved that the House instruct conferees. (consideration: CR 9/11/2003 H8178-8182, H8190; text: CR 9/11/2003 H8178)

2003-09-10T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2003-09-10T00:00:00

On motion that the House instruct conferees Failed by the Yeas and Nays: 206 - 213 (Roll no. 493). (consideration: CR H8117)

2003-09-09T00:00:00

NOTICE OF MOTION TO INSTRUCT CONFEREES - Mr. Davis of Tennessee notified the House of his intention to offer a motion to instruct conferees on H.R. 1308.

2003-09-05T00:00:00

POSTPONED PROCEEDINGS - At the conclusion of debate on the Ruppersberger motion, the Chair put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Mr. Ruppersberger demanded the yeas and nays and the Chair postponed further proceedings on the question of adoption of the motion until a later time.

2003-09-05T00:00:00

The previous question was ordered without objection.

2003-09-05T00:00:00

DEBATE - The House proceeded with one hour of debate on the Ruppersberger motion to instruct conferees on H.R. 1308.

2003-09-05T00:00:00

Mr. Ruppersberger moved that the House instruct conferees. (consideration: CR H7995-8001; text: CR H7995-7996)

2003-09-05T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2003-09-05T00:00:00

On motion that the House instruct conferees Failed by the Yeas and Nays: 186 - 210 (Roll no. 477). (consideration: CR H7954)

2003-09-04T00:00:00

POSTPONED PROCEEDINGS - At the conclusion of debate on the Cooper motion to instruct conferees, the Chair put the question on the adoption of the motion and by voice vote, announced that the noes had prevailed. Mr. Cooper demanded the yeas and nays and the Chair postponed further proceedings on the question of adoption of the motion until a later time.

2003-09-04T00:00:00

The previous question was ordered without objection.

2003-09-04T00:00:00

DEBATE - The House proceeded with one hour of debate on the Cooper motion to instruct conferees on H.R. 1308.

2003-09-04T00:00:00

Mr. Cooper moved that the House instruct conferees. (consideration: CR H7922, H7930-7936; text: CR H7930-7931)

2003-09-04T00:00:00

NOTICE OF INTENT TO OFFER MOTION TO INSTRUCT - Mr. Ruppersberger notified the House of his intent to offer a motion to instruct conferees on H.R. 1308.

2003-07-25T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2003-07-25T00:00:00

On motion that the House instruct conferees Failed by the Yeas and Nays: 202 - 221 (Roll no. 449). (consideration: CR H7645-7646)

2003-07-25T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2003-07-25T00:00:00

On motion that the House instruct conferees Failed by the Yeas and Nays: 206 - 216 (Roll no. 447). (consideration: CR H7644)

2003-07-25T00:00:00

POSTPONED ROLL CALL VOTE - At the conclusion of debate on the Solis motion to instruct conferees, the Speaker put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Ms. Solis demanded the yeas and nays and the Speaker postponed further proceedings on the adoption of the motion until a later time.

2003-07-25T00:00:00

The previous question was ordered without objection.

2003-07-25T00:00:00

DEBATE - The House proceeded with one hour of debate on the Solis motion to instruct conferees.

2003-07-25T00:00:00

Ms. Solis moved that the House instruct conferees. (consideration: CR H7622-7630)

2003-07-25T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2003-07-25T00:00:00

On motion that the House instruct conferees Failed by the Yeas and Nays: 202 - 214 (Roll no. 446).

2003-07-25T00:00:00

Mr. Ross moved that the House instruct conferees.

2003-07-25T00:00:00

MOTION TO INSTRUCT CONFEREES - Ms. Solis notified the House of her intention to offer a motion to instruct conferees on H.R. 1308.

2003-06-16T00:00:00

Message on House action received in Senate and at desk: House amendments to Senate amendments and House requests a conference.

2003-07-24T00:00:00

POSTPONED ROLL CALL VOTE - At the conclusion of debate on the Bishop (NY) motion to instruct conferees, the Speaker put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Mr. Bishop (NY) demanded the yeas and nays and the Speaker postponed further proceedings on the question of adoption of the motion until a time to be announced.

2003-07-24T00:00:00

DEBATE - The House proceeded with one hour of debate on the Bishop (NY) motion to instruct conferees.

2003-07-24T00:00:00

Mr. Bishop (NY) moved that the House instruct conferees. (consideration: CR H7611-7612)

2003-07-22T00:00:00

POSTPONED ROLL CALL VOTE - At the conclusion of debate on the Ross motion to instruct conferees, the Speaker put the question on adoption of the motion and by voice vote, announced that the noes had prevailed. Mr. Ross demanded the yeas and nays and the Speaker postponed further proceedings on the adoption of the motion until a later time.

2003-07-22T00:00:00

DEBATE - The House proceeded with one hour of debate on the Ross motion to instruct conferees on H.R. 1308.

2003-07-22T00:00:00

Mr. Ross moved that the House instruct conferees.

2003-07-21T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2003-07-21T00:00:00

On motion that the House instruct conferees Failed by the Yeas and Nays: 193 - 212 (Roll no. 398). (text: CR H7158)

2003-07-18T00:00:00

POSTPONED VOTE - At the conclusion of debate on the Van Hollen motion to instruct conferees the Chair put the question on the motion and by voice vote, announced that the noes had prevailed. Mr. Van Hollen asked for the yeas and nays and the Chair postponed further proceedings on the motion to instruct until a later time.

2003-07-18T00:00:00

The previous question was ordered without objection.

2003-07-18T00:00:00

DEBATE - The House proceeded with one hour of debate on the Van Hollen motion to instruct conferees.

2003-07-18T00:00:00

Mr. Van Hollen moved that the House instruct conferees. (consideration: CR H7158-7162)

2003-07-18T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2003-07-18T00:00:00

On motion that the House instruct conferees Failed by the Yeas and Nays: 188 - 201 (Roll no. 396). (consideration: CR H7147-7148)

2003-07-18T00:00:00

POSTPONED VOTE - At the conclusion of debate on the Bell motion to instruct conferees the Chair put the question on the motion and by voice vote, announced that the noes had prevailed. Mr. Bell asked for the yeas and nays and the Chair postponed further proceedings on the motion to instruct until a later time.

2003-07-18T00:00:00

The previous question was ordered without objection.

2003-07-18T00:00:00

DEBATE - The House proceeded with one hour of debate on the Bell motion to instruct conferees to H.R. 1308.

2003-07-18T00:00:00

Mr. Bell moved that the House instruct conferees. (consideration: CR H7106-7112; text: CR H7106-7107)

2003-07-17T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2003-07-17T00:00:00

On motion that the House instruct conferees Failed by the Yeas and Nays: 202 - 214 (Roll no. 390). (consideration: CR 7/18/2003 H7105-7106; text: CR 7/16/2003 H6985)

2003-07-17T00:00:00

NOTIFICATION OF MOTION TO INSTRUCT CONFEREES - Mr. Van Hollen notified the House of his intention to offer a motion to instruct conferees on H.R. 1308.

2003-07-16T00:00:00

POSTPONED PROCEEDINGS - At the conclusion of debate on the Michaud motion to instruct conferees, the Chair put the question on adoption of the motion and by voice vote announced that the noes had prevailed. Mr. Michaud demanded the yeas and nays and the Chair postponed further proceedings on the question of adoption of the motion until a later time.

2003-07-16T00:00:00

The previous question was ordered without objection.

2003-07-16T00:00:00

DEBATE - The House proceeded with one hour of debate on the Michaud motion to instruct conferees.

2003-07-16T00:00:00

Mr. Michaud moved that the House instruct conferees. (consideration: CR H6985-6990)

2003-07-16T00:00:00

NOTIFICATION OF MOTION TO INSTRUCT - Mr. Bell formally notified the House of his intention to offer a motion to instruct conferees on H.R. 1308.

2003-07-16T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2003-07-16T00:00:00

On motion that the House instruct conferees Failed by the Yeas and Nays: 206 - 220 (Roll no. 370). (consideration: CR H6903-6904)

2003-07-15T00:00:00

POSTPONED PROCEEDINGS - At the conclusion of debate on the DeLauro motion to instruct conferees, the Chair put the question on adoption of the motion and by voice vote, announced that the ayes had prevailed. Mr. Weller demanded the yeas and nays and the Speaker pro tempore postponed further proceedings on the question of adoption of the motion until a later time.

2003-07-15T00:00:00

DEBATE - The House continued with debate on the DeLauro motion to instruct conferees.

2003-07-15T00:00:00

DEBATE - The House proceeded with one hour of debate on the DeLauro motion to instruct conferees.

2003-07-15T00:00:00

Ms. DeLauro moved that the House instruct conferees. (consideration: CR H6826-6834; text: CR H6826)

2003-07-15T00:00:00

NOTICE OF MOTION TO INSTRUCT - Mr. Michaud formally notified the House of his intention to offer a motion to instruct conferees on H.R. 1308.

2003-06-19T00:00:00

Message on Senate action sent to the House.

2003-06-18T00:00:00

Senate disagreed to House amendments, agreed to request for conference, and appointed conferees. Grassley; Nickles; Lott; Baucus; Lincoln. (consideration: CR S8013)

2003-06-12T00:00:00

The Speaker appointed conferees for consideration of the House amendment and the Senate amendment, and modifications committed to conference: Thomas, DeLay, and Rangel.

2003-06-12T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2003-06-12T00:00:00

On motion that the House instruct conferees Agreed to by the Yeas and Nays: 205 - 201 (Roll no. 275).

2003-06-12T00:00:00

The previous question was ordered without objection.

2003-06-12T00:00:00

DEBATE - The House proceeded with one hour of debate on the Rangel motion to instruct conferees. The instructions contained in the motion seek to require the managers on the part of the House to include in the conference report the provision of the Senate amendment that provides immediate payments to taxpayers receiving an additional credit by reason of the bill; the provision of the Senate amendment that provides families of military personnel serving in Iraq, Afghanistan, and other combat zones a child credit based on the earnings of the individuals serving in the combat zone; all of the other provisions of the Senate amendment and shall not report back a conference report that includes additional tax benefits not offset by other provisions; and to include, to the maximum extent possible, within the scope of the conference, other tax benefits for military personnel and the families of the astronauts who died

2003-06-12T00:00:00

Mr. Rangel moved that the House instruct conferees. (consideration: CR H5335-5336)

2003-06-12T00:00:00

On motion that the House insist upon its amendment to the Senate amendment, and request a conference Agreed to by voice vote.

2003-06-12T00:00:00

Mr. Thomas moved that the House insist upon its amendment to the Senate amendment, and request a conference.

2003-06-12T00:00:00

House agreed to Senate amendment to the title. House agreed to Senate amendment to the text with an amendment pursuant to H. Res. 270. (consideration: CR H5330-5342; text as House agreed to Senate amendment: CR H5330-5335)

2003-06-12T00:00:00

Resolving differences -- House actions: House agreed to Senate amendment to the title. House agreed to Senate amendment to the text with an amendment pursuant to H. Res. 270.(consideration: CR H5330-5342; text as House agreed to Senate amendment: CR H5330-5335)

2003-06-09T00:00:00

Message on Senate action sent to the House.

2003-06-05T00:00:00

Senate insists on its amendment, asks for a conference, appoints conferees Grassley; Nickles; Lott; Baucus; Lincoln.

2003-06-05T00:00:00

Passed Senate with an amendment and an amendment to the Title by Voice Vote. (text as passed Senate: CR S7456-7459)

2003-06-05T00:00:00

Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Voice Vote.(text as passed Senate: CR S7456-7459)

2003-06-05T00:00:00

Measure laid before Senate by unanimous consent. (consideration: CR S7449-7459)

2003-03-21T00:00:00

Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 52.

2003-03-20T00:00:00

Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.

2003-03-19T00:00:00

Motion to reconsider laid on the table Agreed to without objection.

2003-03-19T00:00:00

On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H1970-1974)

2003-03-19T00:00:00

Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H1970-1974)

2003-03-19T00:00:00

DEBATE - The House proceeded with forty minutes of debate on H.R. 1308.

2003-03-19T00:00:00

Considered under suspension of the rules. (consideration: CR H1970-1976)

2003-03-19T00:00:00

Mr. Thomas moved to suspend the rules and pass the bill.

2003-03-18T00:00:00

Referred to the House Committee on Ways and Means.

2003-03-18T00:00:00

Introduced in House

2003-03-18T00:00:00

Introduced in House

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Working Families Tax Relief Act of 2004

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