Taxes Marriage Penalty (106th Congress: 1999-2000) Overview of Marriage Penalty Conference Report - (Senate Finance Committee) Comparison of conference report versus Senate bill - Senate Finance Committee (78KB PDF) Estimated revenue impact of legislation - Senate Finance Committee (90KB PDF) Comparison of Democratic and Republican Proposals (Senate Finance Committee - Democratic Staff) Background on GOP bill - (Democratic Policy Committee) Background on marriage penalty - (Congressional Research Service) Rules governing floor consideration Text of GOP bill More... Estate Tax (106th Congress: 1999-2000) Senator Lautenberg's Statement Opposing GOP Bill Summary of Republican Legislation - (Democratic Policy Committee) Text of House-passed Legislation Overview of Democratic Alternative - (Democratic Policy Committee) More... Other Tax Issues (106th Congress: 1999-2000) Tax Issues in the 106th Congress - Congressional Research Service (PDF) Renewable energy: tax, budget, and electricity restructuring issues - Congressional Research Service (PDF) Telephone excise tax - Congressional Research Service (PDF) Retirement Plans with Individual Accounts: federal rules and limits - Congressional Research Service (PDF) The Earned Income Tax Credit: current issues and benefit amounts - CRS (PDF) Internet Tax Legislation: Distinguishing Issues - CRS (PDF) Individual Retirement Accounts (IRAs): Issues, Proposed Expansion, and RSAs - CRS (PDF) Social Security: Taxation of Benefits - CRS (PDF)