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Bernard", "seo_name": "bernard-sanders", "party": "Independent", "party_short_name": "Independent", "party_code": 328, "img": "029147.jpg", "state_abbrev": "VT", "district": "VT01"}, {"icpsr": 20141, "prob": 100, "vote": "Yea", "paired_flag": 0, "vote_modifier": "", "x": 0.426, "y": 0.173, "name": "DAVIS, Jo Ann", "seo_name": "jo-ann-davis", "party": "Republican Party", "party_short_name": "Republican", "party_code": 200, "img": "020141.jpg", "state_abbrev": "VA", "district": "VA01"}, {"icpsr": 20534, "prob": 100, "vote": "Yea", "paired_flag": 0, "vote_modifier": "", "x": 0.402, "y": 0.287, "name": "DRAKE, Thelma D.", "seo_name": "thelma-d-drake", "party": "Republican Party", "party_short_name": "Republican", "party_code": 200, "img": "020534.jpg", "state_abbrev": "VA", "district": "VA02"}, {"icpsr": 39307, "prob": 100, "vote": "Nay", "paired_flag": 0, "vote_modifier": "", "x": -0.451, "y": -0.003, "name": "SCOTT, Robert C.", "seo_name": "robert-c-scott", "party": "Democratic Party", "party_short_name": "Democrat", "party_code": 100, "img": "039307.jpg", "state_abbrev": "VA", "district": "VA03"}, {"icpsr": 20143, "prob": 100, "vote": "Yea", "paired_flag": 0, "vote_modifier": "", "x": 0.407, "y": 0.218, "name": "FORBES, J. Randy", "seo_name": "j-randy-forbes", "party": "Republican Party", "party_short_name": "Republican", "party_code": 200, "img": "020143.jpg", "state_abbrev": "VA", "district": "VA04"}, {"icpsr": 89767, "prob": 100, "vote": "Yea", "paired_flag": 0, "vote_modifier": "", "x": 0.439, "y": 0.633, "name": "GOODE, Virgil H., Jr.", "seo_name": "virgil-h-goode-jr", "party": "Republican Party", "party_short_name": "Republican", "party_code": 200, "img": "089767.jpg", "state_abbrev": "VA", "district": "VA05"}, {"icpsr": 39308, "prob": 100, "vote": "Yea", "paired_flag": 0, "vote_modifier": "", "x": 0.496, "y": -0.002, "name": "GOODLATTE, Robert William", "seo_name": "robert-william-goodlatte", "party": "Republican Party", "party_short_name": "Republican", "party_code": 200, "img": "039308.jpg", "state_abbrev": "VA", "district": "VA06"}, {"icpsr": 20144, "prob": 100, "vote": "Yea", "paired_flag": 0, "vote_modifier": "", "x": 0.518, "y": 0.191, "name": "CANTOR, Eric", "seo_name": "eric-cantor", "party": "Republican Party", "party_short_name": "Republican", "party_code": 200, "img": "020144.jpg", "state_abbrev": "VA", "district": "VA07"}, {"icpsr": 29149, "prob": 99, "vote": "Nay", "paired_flag": 0, "vote_modifier": "", "x": -0.302, "y": -0.203, "name": "MORAN, James P.", "seo_name": "james-p-moran", "party": "Democratic Party", "party_short_name": "Democrat", "party_code": 100, "img": "029149.jpg", "state_abbrev": "VA", "district": "VA08"}, {"icpsr": 15010, "prob": 92, "vote": "Nay", "paired_flag": 0, "vote_modifier": "", "x": -0.265, "y": 0.189, "name": "BOUCHER, Frederick C.", "seo_name": "frederick-c-boucher", "party": "Democratic Party", "party_short_name": "Democrat", "party_code": 100, "img": "015010.jpg", "state_abbrev": "VA", "district": "VA09"}, {"icpsr": 14869, "prob": 100, "vote": "Yea", "paired_flag": 0, "vote_modifier": "", "x": 0.284, "y": -0.213, "name": "WOLF, Frank Rudolph", "seo_name": "frank-rudolph-wolf", "party": "Republican Party", "party_short_name": "Republican", "party_code": 200, "img": "014869.jpg", "state_abbrev": "VA", "district": "VA10"}, {"icpsr": 29576, "prob": 100, "vote": "Yea", "paired_flag": 0, "vote_modifier": "", "x": 0.282, "y": -0.404, "name": "DAVIS, Thomas M., III", "seo_name": "thomas-m-davis-iii", "party": "Republican Party", "party_short_name": "Republican", "party_code": 200, "img": "029576.jpg", "state_abbrev": "VA", "district": "VA11"}, {"icpsr": 29937, "prob": 99, "vote": "Nay", "paired_flag": 0, "vote_modifier": "", "x": -0.33, "y": -0.194, "name": "INSLEE, Jay Robert", "seo_name": "jay-robert-inslee", "party": "Democratic Party", "party_short_name": "Democrat", "party_code": 100, "img": "029937.jpg", "state_abbrev": "WA", "district": "WA01"}, {"icpsr": 20145, "prob": 99, "vote": "Nay", "paired_flag": 0, "vote_modifier": "", "x": -0.365, "y": 0.165, "name": "LARSEN, Richard Ray (Rick)", "seo_name": "richard-ray-rick-larsen", "party": "Democratic Party", "party_short_name": "Democrat", "party_code": 100, "img": "020145.jpg", "state_abbrev": "WA", "district": "WA02"}, {"icpsr": 29938, "prob": 98, "vote": "Nay", "paired_flag": 0, "vote_modifier": "", "x": -0.342, "y": 0.257, "name": "BAIRD, Brian", "seo_name": "brian-baird", "party": "Democratic Party", "party_short_name": "Democrat", "party_code": 100, "img": "029938.jpg", "state_abbrev": "WA", "district": "WA03"}, {"icpsr": 29580, "prob": 100, "vote": "Yea", "paired_flag": 0, "vote_modifier": "", "x": 0.416, "y": 0.411, "name": "HASTINGS, Richard Norman (Doc)", "seo_name": "richard-norman-doc-hastings", "party": "Republican Party", "party_short_name": "Republican", "party_code": 200, "img": "029580.jpg", "state_abbrev": "WA", "district": "WA04"}, {"icpsr": 20535, "prob": 100, "vote": "Yea", "paired_flag": 0, "vote_modifier": "", "x": 0.436, "y": 0.098, "name": "MCMORRIS RODGERS, Cathy", "seo_name": "cathy-mcmorris-rodgers", "party": "Republican Party", "party_short_name": "Republican", "party_code": 200, "img": "020535.jpg", "state_abbrev": "WA", "district": "WA05"}, {"icpsr": 14413, "prob": 97, "vote": "Nay", "paired_flag": 0, "vote_modifier": "", "x": -0.312, "y": 0.11, "name": "DICKS, Norman DeValois", "seo_name": "norman-devalois-dicks", "party": "Democratic Party", "party_short_name": "Democrat", "party_code": 100, "img": "014413.jpg", "state_abbrev": "WA", "district": "WA06"}, {"icpsr": 15613, "prob": 100, "vote": "Nay", "paired_flag": 0, "vote_modifier": "", "x": -0.666, "y": -0.197, "name": "MCDERMOTT, James A.", "seo_name": "james-a-mcdermott", "party": "Democratic Party", "party_short_name": "Democrat", "party_code": 100, "img": "015613.jpg", "state_abbrev": "WA", "district": "WA07"}, {"icpsr": 20536, "prob": 100, "vote": "Yea", "paired_flag": 0, "vote_modifier": "", "x": 0.224, "y": -0.146, "name": "REICHERT, David G.", "seo_name": "david-g-reichert", "party": "Republican Party", "party_short_name": "Republican", "party_code": 200, "img": "020536.jpg", "state_abbrev": "WA", "district": "WA08"}, {"icpsr": 29768, "prob": 98, "vote": "Abs", "paired_flag": 0, "vote_modifier": "", "x": -0.291, "y": -0.165, "name": "SMITH, Adam", "seo_name": "adam-smith", "party": "Democratic Party", "party_short_name": "Democrat", "party_code": 100, "img": "029768.jpg", "state_abbrev": "WA", "district": "WA09"}, {"icpsr": 15083, "prob": 84, "vote": "Nay", "paired_flag": 0, "vote_modifier": "", "x": -0.292, "y": 0.657, "name": "MOLLOHAN, Alan Bowlby", "seo_name": "alan-bowlby-mollohan", "party": "Democratic Party", "party_short_name": "Democrat", "party_code": 100, "img": "015083.jpg", "state_abbrev": "WV", "district": "WV01"}, {"icpsr": 20146, "prob": 100, "vote": "Yea", "paired_flag": 0, "vote_modifier": "", "x": 0.285, "y": 0.144, "name": "CAPITO, Shelley Moore", "seo_name": "shelley-moore-capito", "party": "Republican Party", "party_short_name": "Republican", "party_code": 200, "img": "020146.jpg", "state_abbrev": "WV", "district": "WV02"}, {"icpsr": 14448, "prob": 92, "vote": "Nay", "paired_flag": 0, "vote_modifier": "", "x": -0.306, "y": 0.45, "name": "RAHALL, Nick Joe, II", "seo_name": "nick-joe-rahall-ii", "party": "Democratic Party", "party_short_name": "Democrat", "party_code": 100, "img": "014448.jpg", "state_abbrev": "WV", "district": "WV03"}, {"icpsr": 29939, "prob": 100, "vote": "Yea", "paired_flag": 0, "vote_modifier": "", "x": 0.556, "y": -0.25, "name": "RYAN, Paul D.", "seo_name": "paul-d-ryan", "party": "Republican Party", "party_short_name": "Republican", "party_code": 200, "img": "029939.jpg", "state_abbrev": "WI", "district": "WI01"}, {"icpsr": 29940, "prob": 100, "vote": "Nay", "paired_flag": 0, "vote_modifier": "", "x": -0.486, "y": -0.122, "name": "BALDWIN, Tammy", "seo_name": "tammy-baldwin", "party": "Democratic Party", "party_short_name": "Democrat", "party_code": 100, "img": "029940.jpg", "state_abbrev": "WI", "district": "WI02"}, {"icpsr": 29769, "prob": 96, "vote": "Nay", "paired_flag": 0, "vote_modifier": "", "x": -0.26, "y": -0.08, "name": "KIND, Ron", "seo_name": "ron-kind", "party": "Democratic Party", "party_short_name": "Democrat", "party_code": 100, "img": "029769.jpg", "state_abbrev": "WI", "district": "WI03"}, {"icpsr": 20537, "prob": 100, "vote": "Nay", "paired_flag": 0, "vote_modifier": "", "x": -0.52, "y": -0.272, "name": "MOORE, Gwendolynne S. (Gwen)", "seo_name": "gwendolynne-s-gwen-moore", "party": "Democratic Party", "party_short_name": "Democrat", "party_code": 100, "img": "020537.jpg", "state_abbrev": "WI", "district": "WI04"}, {"icpsr": 14657, "prob": 100, "vote": "Yea", "paired_flag": 0, "vote_modifier": "", "x": 0.638, "y": -0.579, "name": "SENSENBRENNER, Frank James, Jr.", "seo_name": "frank-james-sensenbrenner-jr", "party": "Republican Party", "party_short_name": "Republican", "party_code": 200, "img": "014657.jpg", "state_abbrev": "WI", "district": "WI05"}, {"icpsr": 14675, "prob": 100, "vote": "Yea", "paired_flag": 0, "vote_modifier": "", "x": 0.379, "y": -0.367, "name": "PETRI, Thomas Evert", "seo_name": "thomas-evert-petri", "party": "Republican Party", "party_short_name": "Republican", "party_code": 200, "img": "014675.jpg", "state_abbrev": "WI", "district": "WI06"}, {"icpsr": 12036, "prob": 100, "vote": "Nay", "paired_flag": 0, "vote_modifier": "", "x": -0.45, "y": -0.063, "name": "OBEY, David Ross", "seo_name": "david-ross-obey", "party": "Democratic Party", "party_short_name": "Democrat", "party_code": 100, "img": "012036.jpg", "state_abbrev": "WI", "district": "WI07"}, {"icpsr": 29941, "prob": 100, "vote": "Yea", "paired_flag": 0, "vote_modifier": "", "x": 0.456, "y": -0.294, "name": "GREEN, Mark", "seo_name": "mark-green", "party": "Republican Party", "party_short_name": "Republican", "party_code": 200, "img": "029941.jpg", "state_abbrev": "WI", "district": "WI08"}, {"icpsr": 29584, "prob": 100, "vote": "Yea", "paired_flag": 0, "vote_modifier": "", "x": 0.501, "y": 0.345, "name": "CUBIN, Barbara L.", "seo_name": "barbara-l-cubin", "party": "Republican Party", "party_short_name": "Republican", "party_code": 200, "img": "029584.jpg", "state_abbrev": "WY", "district": "WY01"}], "codes": {"Clausen": ["Government Management"], "Peltzman": ["Budget General Interest"], "Issue": ["Tax rates"]}, "short_description": "TAX RECONCILIATION (PASS)", "nay_count": 185, "congress": 109, "rollnumber": 803, "date": "2006-05-10", "nominate": {"pre": 0.935, "log_likelihood": -30.796, "classified": 0.972, "mid": [-0.087, 0.0], "spread": [-0.359, -0.278], "need_pre_prob_update": 1, "geo_mean_probability": 0.931, "slope": -7.4688571523415055, "intercept": -0.649790572253711, "x": [10, -10], "y": [-75.33836209566876, 74.03878095116134]}, "chamber": "House", "vote_result": "Passed", "vote_question": "On Agreeing to the Conference Report", "cg_summary": "(This measure has not been amended since the Conference Report was filed in the House on May 9, 2006. The summary of that version is repeated here.)\nTax Increase Prevention and Reconciliation Act of 2005 -\nTitle I: Extension and Modification of Certain Provisions\n- (Sec. 101) Amends the Internal Revenue Code to extend through 2009: (1) the increased expensing allowance (from $25,000 to $100,000) for depreciable business property; (2) the increased threshold amount ($400,000) for determining reductions to the expensing allowance; (3) the period during which a taxpayer may revoke an election to expense depreciable business property; and (4) the eligibility of certain computer software for the increased expensing allowance.\n(Sec. 102) Extends through 2010 reductions in capital gains and dividends tax rates enacted by the Jobs and Growth Tax Relief Reconciliation Act of 2003.\n(Sec. 103) Extends through 2008 exemptions from classification as subpart F income (income of controlled foreign corporations) for: (1) income that is derived in the active conduct of a banking, financing, or similar business or in the conduct of an insurance business; and (2) dividends, interest, rents, and royalties received by a controlled foreign corporation from a related controlled foreign corporation to the extent such items are attributable or properly allocable to non-subpart F income of the payor.\nTitle II: Other Provisions\n- (Sec. 201) Exempts from taxation certain settlement funds established to pay claims under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980. Terminates this exemption after 2010.\n(Sec. 202) Allows all members of a corporation's affiliated group to be treated as one corporation for purposes of evaluating active business requirements for tax-free corporate reorganizations. Applies such provisions to corporate distributions in a reorganization on or before December 31, 2010.\n(Sec. 203) Redefines \"qualified veteran\" for veterans in Alaska, Oregon, and Wisconsin for purposes of the tax exemption for veterans' mortgage bonds. Eliminates, for such veterans, the eligibility requirement of active service prior to 1977. Establishes volume limits for veterans' mortgage bonds for Alaska, Oregon, and Wisconsin, effective through 2010.\n(Sec. 204) Allows taxpayers to elect to treat self-created musical compositions or copyrights in such compositions sold or exchanged before January 1, 2011, as the sale or exchange of a capital asset.\n(Sec. 205) Revises the definition of qualifying vessels for purposes of the alternative tax on qualifying shipping activities to reduce the tonnage requirement for such vessels from 10,000 to 6,000 deadweight tons for 2006 through 2010.\n(Sec. 206) Extends until August 31, 2009, special arbitrage rules enacted by the Deficit Reduction Act of 1984 governing certain securities or obligations held in a fund subject to state law restrictions continuously in effect since October 9, 1969.\n(Sec. 207) Allows five-year amortization of expenses for creating or acquiring musical compositions or related copyrights.\n(Sec. 208) Accelerates from September 30, 2009, to December 31, 2006, the effective date for increased issuance authority for qualified small issue bonds.\n(Sec. 209) Modifies until December 31, 2010, provisions allowing certain continuing care facilities a tax exemption for interest imputed to below-market rate interest loans by: (1) decreasing from 65 to 62 the qualifying age for lenders to continuing care facilities; (2) eliminating the $90,000 limitation on loans to such facilities; (3) modifying continuing care contract requirements; and (4) revising the definition of continuing care facility to include an independent living unit, plus an assisted living or nursing facility, or both.\nTitle III: Alternative Minimum Tax Relief\n- (Sec. 301) Increases the alternative minimum tax exemption amount for individual taxpayers (to $42,500 for single taxpayers and $62,550 for married taxpayers) and extends such increased exemption amount through 2006.\n(Sec. 302) Extends through 2006 special provisions allowing certain nonrefundable personal tax credits to the full extent of regular and alternative minimum tax liability.\nTitle IV: Corporate Estimated Tax Provisions\n- Increases estimated tax payments for corporations with assets of at least $1 billion for the third quarters of 2006, 2012 and 2013. Delays the payment date of certain corporate estimated taxes in September 2010 and 2011.\nTitle V: Revenue Offset Provisions\n- (Sec. 501) Authorizes the issuance of final Treasury regulations applying earning stripping rules to corporations which own a direct or indirect interest in a partnership.\n(Sec. 502) Repeals the exemption from tax reporting requirements for interest on tax-exempt bonds.\n(Sec. 503) Requires five-year amortization of geological and geophysical expenditures for major integrated oil companies. Defines \"major integrated oil company\" as a producer of crude oil that has an average daily worldwide production of at least 500,000 barrels, gross receipts in excess of $1 billion in 2005, and an ownership interest in a crude oil refinery of 15% or more.\n(Sec. 504) Revises the definition of \"regulated investment company\" for purposes of restrictions on foreign investors in U.S. real property interests.\n(Sec. 505) Imposes additional tax and withholding requirements on certain distributions by a qualified investment entity to foreign individuals or corporations.\n(Sec. 506) Sets forth a special rule to prevent foreign investors from avoiding the payment of tax on the sale of U.S. property interests through wash sale transactions (i.e., structured sale and repurchase transactions occurring within a 60-day period).\n(Sec. 507) Disallows tax exemptions for corporate reorganizations involving disqualified investment corporations. Defines a \"disqualified investment corporation\" as a distributing or controlled corporation if the fair market value of the investment assets of such corporation exceeds a certain percentage of the fair market value of all assets of the corporation.\n(Sec. 508) Imposes certain loan and redemption requirements on tax-exempt pooled financing bonds. Requires: (1) issuers of pooled financing bonds to reasonably expect that at least 30% of the net proceeds of a bond issue will be lent to borrowers within one year of issuance; (2) a written loan commitment of at least 30% of the net proceeds of a bond issue; and (3) the redemption of outstanding bonds within a specified loan origination period.\n(Sec. 509) Revises rules for offers-in-compromise of tax liability to require taxpayers to: (1) include a downpayment of 20% of the amount of any lump sum offer-in-compromise when submitting such offer; and (2) pay all scheduled installments due under a proposed offer-in-compromise while such offer is being evaluated by the Internal Revenue Service (IRS) for approval .\nRequires the IRS to approve offers-in-compromise within two years of submission (otherwise, such an offer is deemed approved).\n(Sec. 510) Provides that minor children under age 18 (currently, under age 14) shall be taxed on passive income at their parents' marginal income tax rate.\n(Sec. 511) Requires federal, state, and local governments to withhold 3% of payments for goods and services made to such governments after December 31, 2010.\n(Sec. 512) Repeals the adjusted gross income limitation for the conversion of an individual retirement account (IRA) to a Roth IRA. Allows taxpayers who convert to a Roth IRA in 2010 to spread conversion income over a two-year period for income tax purposes.\n(Sec. 513) Amends the FSC Repeal and Extraterritorial Income Exclusion Act of 2000 to repeal the binding contract exemption from the repeal of foreign sales corporation rules.\nAmends the American Jobs Creation Act of 2004 to repeal the binding contract exemption from the repeal of the tax exclusion for extraterritorial income.\n(Sec. 514) Modifies the definition of \"W-2 wages\" for purposes of the tax deduction for domestic manufacturing income to allow only such wages that are properly allocable to domestic production gross receipts.\n(Sec. 515) Accelerates from 2008 to 2006 the inflation adjustment to the exclusion amount for foreign earned income. Revises the formula for calculating the housing cost amount for purposes of the tax exclusion of foreign housing income.\n(Sec. 516) Imposes an excise tax penalty on certain tax-exempt entities (and entity managers) for participation in prohibited tax shelter activities.", "cg_official_titles": ["To provide for reconciliation pursuant to section 201(b) of the concurrent resolution on the budget for fiscal year 2006."], "congress_url": "https://www.congress.gov/bill/109th-congress/house-bill/4297", "clerk_rollnumber": 135, "description": "Tax Relief Extension Reconciliation Act", "question": "On Agreeing to the Conference Report"}], "apitype": "Web 2019-10", "elapsedTime": 0.051}