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CALIFORNIA

– Air pollution

– – Clean trucks program launched by ports of Los Angeles and Long Beach, Federal Maritime Comm'n to seek injunction to block key components (D.D.C.), 211:A–36 (10/31/08)
– – Climate change

See Climate change, this heading

– – Electric utilities

See UTILITIES

– – Fees on cargo shipped through state ports, governor vetoes bill that would have raised money for clean air programs, 197:A–12 (10/10/08)
– – Heavy-duty diesel trucks and buses, nearly one million operating on state roads would have to meet tougher emission standards under CARB draft rule, 207:A–24 (10/27/08)
– – Marine diesel engines, state air quality districts seek to require EPA to set emission standards (D.C. Cir.), 202:A–7 (10/20/08)
– – Ozone, EPA announces proposal to approve plan demonstrating compliance with federal one-hour standard in San Joaquin Valley by 2010, 197:A–31 (10/10/08)
– – Savings of $28M a year could be experienced by state if air quality in Los Angeles and San Joaquin Valley regions met federal standards, study finds, 221:A–35 (11/17/08)

– Alternative energy use, voters rejects measures to mandate use, 215:B–4 (11/6/08)
– Asset purchase agreement, FTB erred in assessing interest under IRC §453A, SBOE finds, 206:H–2 (10/24/08)
– Bank-brokerage combined groups, state auditors modify apportionment, 224:H–1 (11/20/08)
– Banking, deductions for bad debts following ownership change, state to conform with IRS Notice, 217:H–1 (11/10/08); Cal. lawmakers oppose conformity, 229:H–2 (11/28/08); FTB to propose regulations, seek bills opposing IRS Notice, 235:H–1 (12/8/08)
– Budget

– – Deficit, governor asks lawmakers to enact changes to state labor laws, and state employee work furloughs, along with broad tax and spending changes in effort to address, 216:A–16 (11/7/08); governor seeks tax increases of $4.4B, 216:H–1 (11/7/08); LAO says budget outlook awful, tax increases, spending cuts required soon, 219:H–1 (11/13/08); lawmakers reject budget bailout, 229:H–2 (11/28/08); governor declares fiscal emergency, 232:H–2 (12/3/08); lawmakers lectured on dire fiscal picture in historic joint session, 237:H–4 (12/10/08); LAO urges sale of bonds backed by gas tax revenues to fund highway projects, 240:H–1 (12/15/08); governor vows to veto package lawmakers approves, sets terms, 245:H–1 (12/22/08)
– – Municipal bonds, if Cal. cannot sell enough to cover immediate cash needs, state will likely run out of money by Oct. 30 and may need to ask U.S. Treasury for short-term financing, governor says, 193:A–20 (10/6/08); investors buy $5B in revenue anticipation notes, 201:A–16 (10/17/08)
– – Trailer bills signed by governor, list of property and corporate tax changes, 191:H–2 (10/2/08)

– Casino owner sentenced for tax evasion (N.D. Cal.), 212:K–6 (11/3/08)
– Climate change

– – Global Warming Solutions Act, Cal. Air Resources Bd. unveils revised proposal to implement, 200:A–9 (10/16/08)
– – Heavy-duty diesel trucks and buses, nearly one million would have to meet tougher emission standards under CARB draft rule, 207:A–24 (10/27/08); CARB adopts rule, 241:A–9 (12/16/08)
– – Law enacted to link land use, transportation, and housing with climate policies, 191:A–42 (10/2/08); draft plan draws praise and criticism at state EPA meeting, 226:A–21 (11/24/08); air quality officials approve sweeping state plan to roll back greenhouse gas emissions to 1990 levels by 2020, 239:A–37 (12/12/08)
– – Report says state faces high costs if impact from warming not addressed, 221:A–23 (11/17/08)
– – South Coast Air Quality Management District officials establish voluntary program for certifying greenhouse gas emission reduction projects, 235:A–32 (12/8/08)

– Coin and bullion sale exemption level increases in Jan., 202:H–3 (10/20/08)
– Communications

– – Early termination fees Sprint Nextel charged wireless customers violate state law, damage recovery reduced to zero (Cal. Super. Ct.), 235:A–16 (12/8/08)
– – Los Angeles TUT refund case

See Los Angeles, this heading

– – Voters approve local tax changes, 215:H–7 (11/6/08)

– Corporate taxes

– – Book, tax differences, FTB cancels interested parties meeting to discuss draft Schedule M-3, 216:H–1 (11/7/08)
– – Multistate firms, FTB proposes regulations for water's edge elections, 225:H–1 (11/21/08)
– – Underreporting, mandatory penalty cannot be challenged, raising due process concerns, Interview, 215:J–1 (11/6/08); FTB to hold meeting for interested parties, 218:H–4 (11/12/08); FTB sets Dec. 5 meeting, 225:H–1 (11/21/08); corporate taxpayers call for repeal, changes to penalty, 236:H–3 (12/9/08)

– Drinking water

– – Arsenic, EPA orders 22 public water systems in Cal. to reduce levels to meet federal standard, 209:A–28 (10/29/08)
– – E. coli, at least 4 small public water agencies face steep fines for failing to monitor, EPA announces, 216:A–15 (11/7/08)

– Economic outlook

– – Downturn, governor plans special legislative session after Nov. election, 211:H–1 (10/31/08)
– – State will share in national recession, with negative economic growth likely through middle of 2009, and high unemployment into 2010, UCLA Anderson Forecast, 238:EE–3 (12/11/08)

– Electric utilities

See UTILITIES

– Employee status

– – Tax enforcement to focus on computer, courier services, 220:H–2 (11/14/08)
– – Truck driver classification, Cal. Atty. Gen. sues 3 companies (Cal. Super. Ct.), 209:K–1 (10/29/08)

– Endangered species, Cal. Atty. Gen. Brown sues Interior Dep't to block rule that allows federal agencies to decide for themselves whether their actions would threaten protected species (N.D. Cal.), 250:A–10 (12/31/08)
– Environment

– – Governor signs dozens of environment-related measures into law, 197:A–12 (10/10/08)
– – Takings claim against Cal. Coastal Comm'n, review sought by developer Charles A. Pratt Construction (U.S., rev sought), 230:A–18 (12/1/08)

– Hazardous substances in consumer products, industrial processes, and environment, regulators propose 6 policy options to reduce and eventually eliminate, 242:A–24 (12/17/08)
– Hazardous waste, jury finding that Shell Oil should pay $1.7M to man for intentionally misleading him on environmental costs with gasoline station it sold him upheld (Cal. Ct. App.), 243:A–15 (12/18/08)
– Health care finance and delivery, governor signs several bills to meet Sept. 30 deadline to either sign or veto measures that would become law Jan. 1, 2009, 192:A–20 (10/3/08)
– Health insurance

– – Rescissions of coverage by insurers and managed care plans, governor vetoes bill designed to reduce, 191:A–24 (10/2/08)
– – San Francisco city ordinance that requires medium and large employers to make minimum health care expenditures for covered employees not preempted by ERISA (9th Cir.), 190:A–25 (10/1/08); DOL and industry groups seek review of decision, 213:A–10 (11/4/08); panel opinion does not conflict with ERISA preemption decisions, city says, 234:A–11 (12/5/08)

– High-speed rail system linking San Francisco Bay area with Los Angeles, Orange County, and San Diego to boost growth in Southern Cal., report says, critics disagree, 197:A–9 (10/10/08); ballot measure would authorize revenue bonds to finance, 212:A–9 (11/3/08); voters approve $9.95B bond issue, 215:B–2 (11/6/08); further action, see LEGISLATION, FEDERAL, S 3700
– Legislative districts, voters approve measure to shift authority for drawing to 14-member commission, 215:B–3 (11/6/08)
– Limited liability company fee held unconstitutional, Cal. high court denies review of refund, Ventas Finance weighs appeal (Cal.), 221:K–3 (11/17/08)
– Los Angeles

– – City pension fund transactions, Government Claims Act requirements not met by plaintiffs (Cal. Ct. App.), 214:K–1 (11/5/08); decision text, 214:TaxCore (11/5/08)
– – Telephone tax refund, Tax Found. urges court to allow class action (Cal. Ct. App.), 228:K–1 (11/26/08); amicus brief in Ardon case, 228:TaxCore (11/26/08)
– – Transportation, county voters approve sales tax hike to fund projects, 215:H–5 (11/6/08)

– Methyl bromide pesticide, order requiring rewrite of seasonal exposure limits for farm field applications upheld (Cal.), 195:A–12 (10/8/08)
– Millionaire tax, new law expands application to nonresident partners, corporate directors, requires electronic estimated payments, 205:H–1 (10/23/08)
– Mortgages

– – Debt forgiveness, state and federal laws differ, FTB says, 208:H–2 (10/28/08)
– – Governor praises latest successes of agreement with major lenders to modify loans and avoid foreclosures, says he will call for more state action in special legislative session, 210:A–14 (10/30/08)

– Oil industry

– – Property assessments, refiners sue SBOE over 2007 tax law change (Cal. Super. Ct.), 235:K–1 (12/8/08); text of WSPA complaint, 235:TaxCore (12/8/08)
– – Richmond refinery, voters approve new tax, 215:H–7 (11/6/08)
– – Severance tax, LAO supports governor's proposal in deficit-reduction plan, 219:H–1 (11/13/08)

– Penalty for failure to provide information, SBOE seeks legislation, 220:H–1 (11/14/08)
– Privacy, governor signs 2 bills that require health care providers to safeguard confidential patient data, 191:A–7 (10/2/08)
– Property assessments

– – Lot line adjustments under Williamson Act, extension enacted, 212:H–4 (11/3/08)
– – Parent-child transfers, rule on tax exclusion claims amended, 198:H–3 (10/14/08)

– Property taxes

– – Air taxi, sales tax not element of airplanes' value (Cal. Ct. App.), 215:K–1 (11/6/08); decision text, 215:TaxCore (11/6/08)
– – Transportation Dep't property, partial welfare exemption expanded, 212:H–4 (11/3/08)

– Renewable energy

– – Public and private utilities would have to obtain one-third of their electricity from renewable sources by 2020 under legislation proposed by governor, 223:A–8 (11/19/08)
– – San Diego mayor proposes loans to be repaid through property taxes, 237:H–1 (12/10/08)

– Research credit, electronic components manufacturer failed to justify refund claim, SBOE denies rehearing, 212:H–2 (11/3/08)
– Resident definition, SBOE seeks legislation to clarify treatment of corporations and LLCs, 220:H–1 (11/14/08)
– S corporation dispute, SBOE upholds FTB on gross profit percentage, 205:H–3 (10/23/08)
– Sales tax extension, anti-SLAPP statute allows government group to lobby for ballot measure (Cal. Ct. App.), 209:K–2 (10/29/08); decision text, 209:TaxCore (10/29/08)
– Tax preparer penalties, Cal. should conform to new IRS rules, FTB says, 218:H–2 (11/12/08)
– Tax reform commission, governor and Assembly speaker announce bipartisan panel, 211:H–1 (10/31/08); 12 members appointed, 239:H–1 (12/12/08)
– Taxpayer advocates say they can help most those who work through normal channels, 220:H–3 (11/14/08)
– Taxpayer rights, Cal. advocate urges penalty review, 238:H–3 (12/11/08)
– Tobacco taxes

– – Evasion, federal prosecutors indict 3 firms in multistate probe (E.D. Cal.), 228:K–1 (11/26/08)
– – Personal liability, SBOE cannot tax officers during corporate suspension (Cal. Super. Ct.), 240:K–3 (12/15/08); decision text, 240:TaxCore (12/15/08)

– Transportation projects

– – State allocates $218.5M in bond funds, 212:A–5 (11/3/08)
– – State should sell bonds backed by gas tax revenue to fund rehabilitation projects, LAO says, 240:H–1 (12/15/08)
– – Toll road straddling San Diego and Orange counties, NOAA upholds Coastal Comm'n denial of permit to build, 245:A–19 (12/22/08)

– Trusts, FTB working on new taxation regime, 218:H–1 (11/12/08)
– 2008 income tax brackets, filing requirement amounts, FTB releases, 223:H–3 (11/19/08)
– Vehicles purchased out-of-state, SBOE explains new 12-month test for use tax on vehicles, vessels, aircraft, 219:H–3 (11/13/08); SBOE legislative proposal would close 2 loopholes, 220:H–1 (11/14/08)
– Wastewater treatment, San Diego obtains tentative EPA approval of waiver from Clean Water Act sewage standards, 235:A–22 (12/8/08)
– Weight loss products, SBOE amends rules on tax exemption, 241:H–4 (12/16/08)
– Wildfires

– – IRS modifies some tax deadlines for residents and businesses, 226:G–8 (11/24/08); news release, 226:TaxCore (11/24/08)
– – State agencies offer relief for taxpayers affected, 227:H–2 (11/25/08)

CAMPAIGN 2008

See ELECTIONS 2008

CAMPAIGN FINANCE

– Administrative fines for reporting violations

– – Brady (D-Pa) bill

See LEGISLATION, FEDERAL, HR 6296*

– – FEC to publish final rule extending commission's authority to assess, 230:A–12 (12/1/08)

– Bundled campaign contributions, FEC to consider new disclosure rule, 242:A–7 (12/17/08); final rule adopted by FEC draws criticism from reform groups, 244:A–5 (12/19/08)
– Bush reelection campaign in 2004, Ohio businessman and GOP fund-raiser, Noe, who was jailed for making illegal contributions, will not have to pay fine to FEC, 196:A–11 (10/9/08)
– Colo. ballot measures, requirement that groups disclose contributors constitutional (Colo. Ct. App.), 232:K–1 (12/3/08); decision text, 232:TaxCore (12/3/08)
– Congressional elections, Dem House and Senate campaign committees have been on the offensive in spending in targeted races during final days of campaign, FEC reports, 212:A–7 (11/3/08)
– Edwards (D-NC) failed 2004 bid for president

– – Chicago couple targeted by federal agents during investigation of alleged illegal contributions, may proceed in lawsuit over privacy issues (N.D. Ill.), 206:A–20 (10/24/08)
– – Excessive campaign contributions, campaign ordered to pay federal treasury $173,929, 220:A–32 (11/14/08)

– Electioneering communications

– – Citizens United challenge of FEC rules (U.S., rev grant), 221:A–21 (11/17/08); correction, 222:A–33 (11/18/08); case could prompt Court to reconsider key principles of regulation, officials and attorneys say, 238:A–17 (12/11/08)
– – Comm. for Truth in Politics attorney Bopp files lawsuit challenging FEC rules for independent groups (E.D.N.C.), 193:A–12 (10/6/08); ruling not to be issued before Nov. 4 election, judge says, 202:A–12 (10/20/08); judge rejects challenge to FEC rules, 210:A–18 (10/30/08)
– – Democracy 21 President Wertheimer files formal complaint charging that American Issues Project and American Leadership Project violated campaign finance laws, 198:A–1 (10/14/08)
– – Fla. law, some provisions go beyond federal rules and are unconstitutional (N.D. Fla.), 211:A–8 (10/31/08)
– – Natl. Right to Life Comm. attorney asks FEC for advisory opinion about planned ads criticizing Obama (D-Ill), 192:A–17 (10/3/08); FEC says ads fault Obama's character, but one may air without regulation, 204:A–9 (10/22/08); FEC fails to reach consensus on advice for NRLC, 206:A–11 (10/24/08)
– – Presidential election, few independent groups sponsoring ads as lawsuits fail to protect sponsors, so far, 197:A–14 (10/10/08)
– – Real Truth About Obama Inc. bid for quick decision on challenge to FEC restrictions rejected (4th Cir.), 191:A–26 (10/2/08)
– – 28 interest groups report over $50M to FEC in electioneering communications for general election campaign, 200:A–13 (10/16/08)
– – West Virginians for Life files suit challenging restrictions on independent political groups seeking to air political ads criticizing candidates (S.D.W.Va.), 194:A–10 (10/7/08); state laws restricting ads blocked, 203:A–8 (10/21/08)

– Enforcement cases involving presidential campaigns of McCain (R-Ariz), Clinton (D-NY) and Giuliani dropped by FEC amid backlog, 235:A–8 (12/8/08)
– §527 groups

– – Chamber of Commerce group, Citizens for Responsibility and Ethics in Washington reveals FEC has dropped enforcement case, 242:A–7 (12/17/08)
– – Test case on FEC restrictions, major contributors active in 2004 presidential campaign subpoenaed by FEC to provide evidence in court (D.D.C.), 217:A–6 (11/10/08)

– Gephardt (D-Mo) 2004 presidential campaign fined $42K for receiving excessive contributions that were not properly reattributed, 207:A–6 (10/27/08)
– GOP launches new assault on campaign contribution limits in order to be able to compete with fund-raising prowess demonstrated by Pres.-elect Obama (D-Ill) (D.D.C.), 241:A–11 (12/16/08); court to set schedule calling for expeditious consideration, 245:A–20 (12/22/08); 3-judge federal court sets fast-track schedule to complete briefing by late March 2009, 249:A–9 (12/30/08)
– Ill. fundraiser Cellini indicted on federal corruption charges for allegedly engaging in shake down scheme with convicted political fundraiser Rezko that would have benefited elected official (N.D. Ill.), 211:A–31 (10/31/08)
– Independent PACs, decision striking limits on contributions overturned (9th Cir.), 200:A–3 (10/16/08)
– Istook (R-Okla) 2004 congressional campaign fined $14,600 for improperly using campaign money for personal purposes, 207:A–6 (10/27/08)
– La. U.S. Senate campaign of Terrell, FEC ends enforcement case with campaign agreeing to pay fines of over $60K, 193:A–5 (10/6/08)
– Martinez (R-Fla) campaign committee agrees to pay $99K fine to FEC to resolve charges of receiving excessive contributions and committing reporting violations, 207:A–6 (10/27/08)
– Millionaires' Amendment provision of BCRA

– – FEC to advance notice of proposed rulemaking that would formally eliminate implementation regulations, 191:A–1 (10/2/08)
– – N.C. financing system includes “rescue” measure providing more public campaign money to candidates when opponent or outside group spends more than prescribed amount (U.S., rev sought), 209:A–11 (10/29/08); rev den, 213:A–4 (11/4/08)

– National committees of Dem and Republican parties on track to pour nearly $200M in “independent expenditures” into campaigns for Congress and presidency, FEC figures show, 210:A–6 (10/30/08)
– Obama (D-Ill) fundraising subjected to normal reviews, FEC says audit possible, 219:A–15 (11/13/08); Obama raised about same percentage of his campaign money from small donors in 2008 as Bush did in 2004, study says, 227:A–9 (11/25/08); individual donors will not be allowed to give more than $50K apiece to Obama Inaugural Comm., 229:A–2 (11/28/08); Obama $750M campaign is latest example of escalating money race, FEC audit division director Stoltz says, 236:A–16 (12/9/08)
– Political organizations, FEC ruling that Unity08 required to abide by federal campaign contribution limits affirmed (D.D.C.), 202:A–5 (10/20/08)
– Presidential primary, IRS adopts rules speeding matching payments, 219:G–1 (11/13/08); text of TD 9432, 219:L–1 (11/13/08)
– Reform, following first federal election to cross $5B mark in campaign funding, analysts consider changes in regulations and practices, BNA Special Report, 214:C–1 (11/5/08); groups to press next Congress to make major changes in presidential campaign financing system, 216:A–7 (11/7/08)
– Sharpton 2004 presidential campaign owes federal Treasury $486,803 for illegal contributions, 220:A–32 (11/14/08)
– Soft-money ban on national parties raising and spending non-federal dollars in BCRA challenged by RNC and 2 state parties (D.D.C.) (E.D. La.), 220:A–30 (11/14/08)
– Total cost of federal campaigns in 2008 estimated at record-breaking $5.3B, 205:A–17 (10/23/08)
– Web site payments for TV ads backing favored candidate while avoiding FEC limits on contributions, FEC likely to support proposal from Internet company WideOrbit regarding Web site VoterVoter.com, 196:A–1 (10/9/08)
– W.Va. potentially critical judicial ethics case questioning whether judge must recuse himself from case involving key campaign donor (U.S., rev sought), 209:A–11 (10/29/08)

CANADA

– Accounting

– – Audit firm inspections, KPMG Canada cited in PCAOB report, 199:G–7 (10/15/08)
– – Convergence, Canadian chartered accountants release guidance on move to IFRS, 226:I–5 (11/24/08)
– – Financial institutions, regulator issues guidance on mark-to-market rules, 249:I–3 (12/30/08)

– Advance pricing agreements, Canada finished 8 APAs in 2007-2008, 214:I–1 (11/5/08)
– Agriculture

– – Beef produced with growth-promoting hormones, WTO Appellate Body issues inconclusive ruling in battle over EU ban on imports, but U.S. and Canada sanctions may remain, 201:A–7 (10/17/08); USTR seeks input on possible change to sanctions, 212:A–11 (11/3/08); EU preparing to initiate new WTO complaint, 239:A–6 (12/12/08)
– – Country-of-origin labeling measures, Canada seeks formal WTO consultations with U.S., 232:A–3 (12/3/08); Mexico and Nicaragua ask to join consultations, 245:A–1 (12/22/08)
– – Hard red spring wheat, U.S. may not lawfully keep cash deposits paid on entries when injury determination underlying antidumping and countervailing duty orders has been invalidated (Ct. Intl. Trade), 206:A–5 (10/24/08)

– British Columbia outlines tax cuts to help offset economic downturn, 225:I–4 (11/21/08)
– Citric acid and certain citrate salts dumped in U.S., Commerce Dep't preliminarily finds, 220:A–7 (11/14/08)
– Climate change

– – Cap-and-trade system for North America, PM Harper's government to work with U.S. and provincial governments to develop, 224:A–22 (11/20/08)
– – Kyoto Protocol, applications by Friends of the Earth Canada alleging that federal government violated legislation to implement commitments refused (Fed. Ct. of Canada), 204:A–29 (10/22/08)
– – Obama (D-Ill) incoming administration, Canada to seek climate change pact, 217:A–23 (11/10/08); Conference Bd. of Canada recommends that Canadian government take leadership role in seeking joint policy approach, 244:A–25 (12/19/08)

– Clinical trials, fees paid to Indian firm not royalties under India-Canada tax treaty, 196:I–1 (10/9/08)
– Current account surplus, third quarter, 230:EE–4 (12/1/08)
– eBay must disclose PowerSellers data to tax agency (Canada, F.C.A.), 220:I–4 (11/14/08)
– Energy Efficiency Regulations, Natural Resources Canada publishes finalized amendments to strengthen existing standards and to set minimum standards for additional products, 249:A–9 (12/30/08)
– Environmental report card gives Canada grade of “C,” ranks nation 15th among 17 peer countries, and ahead of only Australia and U.S., Conference Bd. of Canada says, 214:A–13 (11/5/08)
– Financial crisis

– – Bank of Canada Gov. Carney says policymakers must improve ability to detect future crises before they occur, 243:A–14 (12/18/08)
– – Government's announcement of additional measures will provide support until credit system corrects itself, economist says, 219:A–5 (11/13/08)

– Financial information service companies, U.S., EU, and Canada reach agreements with China resolving their complaint regarding restrictions, 220:A–2 (11/14/08)
– Foreign currency, deadline for new election extended, 210:I–2 (10/30/08); draft legislation to implement functional currency election released, 218:I–3 (11/12/08)
– Foreign source income, expanding tax breaks would help Canada compete, advisory panel says, 239:I–2 (12/12/08)
– Gross domestic product, July, 190:EE–4 (10/1/08); Aug., 212:EE–9 (11/3/08); third quarter, 231:EE–4 (12/2/08); Oct., 249:EE–1 (12/30/08)
– Health insurance, Intl. Foundation of Employee Benefit Plans releases report that gives snapshot of benefits in corporate, public, multiemployer, and professional services employment sectors in U.S. and Canada, 229:A–5 (11/28/08)
– Industrial capacity utilization, third quarter, Statistics Canada report, 240:EE–6 (12/15/08)
– Inflation rate, Sept., 207:EE–2 (10/27/08); Oct., 226:EE–4 (11/24/08); Nov., 245:EE–4 (12/22/08)
– Interest rate lowered by 25 basis points, Bank of Canada indicates further cuts, economist says, 204:EE–3 (10/22/08); rate lowered to 1.75 percent, 75-basis-point reduction, 237:EE–5 (12/10/08)
– Manufacturing inputs, Dep't of Finance removes duties on imports to provide support for various elements of Canadian manufacturing sector, 249:A–3 (12/30/08)
– Monetary Policy Report of Bank of Canada projects GDP decline of 0.4 percent in fourth quarter of 2008, followed by average 0.4 percent growth in first half of 2009, 206:EE–3 (10/24/08)
– Motor vehicles, federal and Ontario governments to provide GM and Chrysler up to C$4B (about $3.3B) in short-term financial support, PM Harper says, 246:A–6 (12/23/08)
– Mutual agreement procedure cases, decline in completion attributed to new analyst hires, 191:I–1 (10/2/08); guidance on applying settlement of MAP cases to subsequent years released, 240:I–3 (12/15/08)
– N.Y. deems Canadian resident's income N.Y. sourced up to federal AGI, 211:H–2 (10/31/08)
– Obama (D-Ill) admin. provides Canada with opportunity to improve trade relationship by proposing action plan to reduce remaining barriers, Conference Bd. of Canada chief economist says, 237:A–6 (12/10/08)
– Oil and gas, Alberta introduces legislation to implement royalty regime, 218:I–2 (11/12/08)
– Pensions, Intl. Foundation of Employee Benefit Plans releases report that gives snapshot of benefits in corporate, public, multiemployer, and professional services employment sectors in U.S. and Canada, 229:A–5 (11/28/08)
– Pesticides

– – Cosmetic pesticides applied to enhance appearance of lawns or gardens, U.S. groups urge Ontario to drop proposed ban, 240:A–21 (12/15/08)
– – 2,4-D herbicide use for lawn care, Dow AgroSciences seeks $2M in compensation from Canadian government under NAFTA for losses suffered by Quebec ban, 213:A–14 (11/4/08)

– Retail sales, Aug., 205:EE–3 (10/23/08); Sept., 228:EE–7 (11/26/08); Oct., 244:EE–4 (12/19/08)
– Retirement savings

– – Economic stimulus package offers one-time mandatory distribution relief, 231:I–3 (12/2/08)
– – Reform of pension, tax rules urged, C.D. Howe Inst. report, 216:I–2 (11/7/08)

– Softwood lumber products

– – Coalition for Fair Lumber Imports expresses concern that increasing amount of timber sold for as little as C25 cents per cubic yard in British Columbia to produce, 242:A–8 (12/17/08)
– – Subsidies, if any, provided by Brazil, Canada, Chile, and Germany examined by Commerce Dep't, 243:A–7 (12/18/08)

– Tax treaty with U.S., KPMG practitioners discuss significant aspects, 197:G–3 (10/10/08); Treasury officials hope to have 3 pacts in force by year-end, 202:I–4 (10/20/08); protocols go into effect Dec. 15, 241:I–1 (12/16/08); E&Y practitioner says U.S.-Canada arbitrations could separately consider issues, 244:I–5 (12/19/08)
– Trade

– – Bilateral free trade agreements, government should change focus to promoting successful multilateral trade negotiations, report says, 201:A–20 (10/17/08)
– – Surplus, Aug., 198:EE–5 (10/14/08); Sept., 220:EE–7 (11/14/08); Oct., 239:EE–7 (12/12/08)

– Transfer pricing, ABA tax section says CRA should align treatment with other nations, 246:I–2 (12/23/08)
– U.S., Canadian competent authorities address MAP guidance, taxpayer involvement, conference, 236:I–2 (12/9/08)

CANCER AND CARCINOGENS

– Acrylamide, EPA Science Advisory Bd. approves report backing conclusions agency made, including that substance is likely carcinogen, 209:A–5 (10/29/08)
– Petroleum refineries, carcinogenic emissions increase between 2004 and 2006, and may be grossly underreported, group says, 191:A–35 (10/2/08)

CAPITAL GAINS AND LOSSES

– Criminal forfeiture sale, capital gains taxable when funds released from escrow (T.C.), 227:K–2 (11/25/08); decision text, 227:TaxCore (11/25/08)
– Failure to make mark-to-market selection for securities trading business cause capital treatment for losses (T.C.), 249:K–2 (12/30/08); decision text, 249:TaxCore (12/30/08)
– Losses, CRS updates report on tax treatment, addresses proposals to raise limits, 214:G–2 (11/5/08); report text, 214:TaxCore (11/5/08)
– Prepaid forward contracts

See SECURITIES

– Presidential candidate McCain (R-Ariz) proposes $15,000 loss offset for 2008 and 2009, reduced rate on gains, 199:G–6 (10/15/08); CTJ, Moody's economist Zandi oppose tax cut, 200:G–1 (10/16/08); proposal has flaws, Tax Policy Center report, 212:G–1 (11/3/08)
– Stock basis, reporting

See LEGISLATION, FEDERAL, HR 1424*

– Suspending gains tax on newly acquired assets, House Minority Leader Boehner (R-Ohio) proposes in stimulus plan, 209:G–8 (10/29/08); Boehner presents alternative to Dem plan, 249:G–4 (12/30/08)
– Tax receipts fall when capital gains rates increase, Treasury issues data, 223:G–5 (11/19/08)
– Taxpayer-funded investments in bank stock will be profitable, interim Asst. Sec'y for Financial Stability Kashkari says, 235:A–1 (12/8/08)
– Viewpoint

– – Deferred payment sale, calculating gain on, 205:J–1 (10/23/08)
– – Losses, opportunity still exists in applying wash sale rules to short sales, 220:J–1 (11/14/08)
– – Mergers, can arbitrage be used to convert the “character” of gain?, 211:J–1 (10/31/08)
– – Partnerships, IRS ruling offers insight on determining “appropriate adjustment” in partial recognition transactions, 216:J–1 (11/7/08)

CAPITAL PURCHASE PROGRAM (CPP)

– Accounting for government warrants, SEC and FASB draft letter to allow equity treatment, 203:G–4 (10/21/08)
– Acquisitions will be encouraged by equity purchase program, Treasury's Kashkari says, 206:A–26 (10/24/08); banks cite new opportunities for acquisitions, 208:A–14 (10/28/08)
– American Bankers Ass'n President Yingling says Treasury did not properly explain program when introduced, and banks remain “confused,” 210:A–13 (10/30/08); ABA calls on Treasury to give banks more time to opt into program, 211:A–10 (10/31/08)
– Automotive industry

See MOTOR VEHICLES

– Bankers must quickly try to find means to escape having to be part of rescue program, former Comptroller of the Currency Ludwig says, 219:A–39 (11/13/08)
– Banks that sell shares of stock to government should make firm commitments to use their new funding to boost credit market, Levin (D-Mich) says, 202:A–23 (10/20/08)
– CIT Group enters into agreement with Treasury Dep't to sell $2.33B in preferred stock and related warrants to government after being granted bank holding company status from Fed, 247:A–14 (12/24/08)
– Eligibility may expand to additional types of firms, government officials and private sector specialists say, 208:A–26 (10/28/08)
– Executive compensation restrictions

See EXECUTIVE COMPENSATION

– Fed issues guidance on treatment of equity Treasury Dep't purchases from banks, 201:A–27 (10/17/08)
– Financial agents sought by Treasury, 217:G–9 (11/10/08)
– Funding ample, Treasury's Kashkari encourages institutions to support lending, 236:G–7 (12/9/08)
– Funds received under CPP must be used to boost lending, Frank (D-Mass) to demand assurances, 212:A–1 (11/3/08)
– Implementation, plans for Obama (D-Ill) administration discussed, 215:C–1 (11/6/08)
– Legal assistance in implementation of CPP, Hughes Hubbard & Reed and Squire Sanders & Dempsey awarded contracts by Treasury Dep't, 213:A–7 (11/4/08)
– Loss corporations

– – Capital contributions can affect usage of net operating losses, Viewpoint, 213:J–1 (11/4/08); IRS working on comprehensive rules to implement Notice 2008-78, 236:G–1 (12/9/08)
– – IRS addresses treatment of instruments Treasury acquires, 199:G–2 (10/15/08); text of Notice 2008-100, 199:TaxCore (10/15/08); pressure builds to extend tax benefits to foreign banks, 233:G–3 (12/4/08)

– Mutual firms, Subchapter S companies present obstacles, Treasury's Kashkari says, 236:G–7 (12/9/08)
– Oversight of programs, Treasury denies charges that it lacks proper supervision, 220:A–1 (11/14/08)
– Preferred stock, Treasury plans “Dear CFO” letter, 223:G–9 (11/19/08)
– Privately held banks included in program, and will not be held to Nov. 14 deadline to apply to program, Treasury's Zuccarelli says, 212:A–1 (11/3/08); Treasury extends program to non-publicly traded firms, 222:A–29 (11/18/08); credit for small firms could loosen with extension to non-publicly traded firms, Treasury's Ramanathan says, 225:A–5 (11/21/08)
– Public at large will have to benefit from funds that financial institutions receive, Dodd (D-Conn) says, 220:A–26 (11/14/08)
– Reorganizations could be affected by Treasury purchase of troubled bank stock, Alston & Bird says, 215:G–2 (11/6/08)
– Subchapter S banks, Treasury studying possible participation in TARP, 218:G–2 (11/12/08); S corporations not eligible for capital injections, 222:G–9 (11/18/08); banking group ABA urges Treasury to speed work on Subchapter S, mutual firms' term sheets, 237:G–11 (12/10/08)
– Treasury Sec'y Paulson offers initial outline for equity purchases in array of financial institutions, 198:A–26 (10/14/08); Treasury already looking to next phase after unveiling purchase plan, 199:A–21 (10/15/08); industry groups and lawmakers welcome Treasury plan, 199:A–30 (10/15/08); correction to 199:A-30, 200:A–33 (10/16/08); banks applying to sell equity to government, Paulson says home loan impact expected, 203:A–15 (10/21/08); Treasury report to lawmakers says it is premature to determine impact of initial equity purchases, 215:A–9 (11/6/08); Treasury files second report to Congress, detailing $158.8B in funding commitments, 227:A–32 (11/25/08); Treasury has purchased more than $167B in preferred shares of stock in banks, report says, 242:A–14 (12/17/08)
– White House prods banks that receive funds to make more loans, saying Treasury Dep't will be watching how funds used, 209:A–2 (10/29/08)

CAPITALIZATION

– Sales-based royalties, Treasury drafting guidance for early 2009, 211:G–8 (10/31/08)
– Tangible assets, final rules a 2009 priority for IRS, 227:G–5 (11/25/08)

CARIBBEAN REGION

– Exports rose 25.5 percent in Jan.-Aug. period, UN agency says, 211:EE–5 (10/31/08)

CASH BALANCE PLANS

See PENSIONS

CENTRAL AMERICA

– U.S. free trade agreement (CAFTA-DR)

– – Costa Rica given additional time to implement pact, 191:A–18 (10/2/08); Costa Rica to implement pact by Jan. 1, 2009 deadline, 220:A–5 (11/14/08); USTR Schwab welcomes entry into force of CAFTA-DR for Costa Rica, 247:A–8 (12/24/08)
– – Pocketing fabric rule, duty-free preference claims to be verified by CBP, 233:A–8 (12/4/08)
– – Sugar and syrup goods and sugar-containing products, El Salvador, Guatemala, Honduras, and Nicaragua had trade surpluses with U.S. in 2007, USTR says, 235:A–9 (12/8/08)

CFCs

See CONTROLLED FOREIGN CORPORATIONS (CFCs)

CFTC

See COMMODITY FUTURES TRADING COMMISSION (CFTC)

CHARITABLE CONTRIBUTIONS

– Cal. organization eligible to receive donations (T.C.), 221:G–6 (11/17/08); IRS Ann. on stipulated decision on Chaim Ministries, 221:TaxCore (11/17/08)
– Congressional action on PPA provisions, JCT attorney discusses, 220:G–1 (11/14/08)
– Donor-advised funds

See LEGISLATION, FEDERAL, HR 7083

– Economic value of giving in bad economy, study shows multiplier effect, 233:G–6 (12/4/08)
– “Facade donation” by owner of New Orleans hotel overstated by $5.7M (T.C.), 211:K–1 (10/31/08); decision text, 211:TaxCore (10/31/08)
– Family Home Providers not exempt, appeal dismissed with prejudice (T.C.), 226:G–7 (11/24/08); IRS Ann., 226:TaxCore (11/24/08)
– Food inventory, CRS updates report on charitable deduction, 198:G–2 (10/14/08); report text, 198:TaxCore (10/14/08)
– Inventory, IRS gives taxpayers flexibility in computing deductions, 193:G–1 (10/6/08); Notice 2008-90, 193:TaxCore (10/6/08)
– IRA distributions

– – Financial bailout bill

See LEGISLATION, FEDERAL, HR 1424*

– – Giving groups seek permanent tax-free treatment, 249:G–3 (12/30/08); letter from Am. Council on Gift Annuities, Natl. Comm. on Planned Giving, 249:TaxCore (12/30/08); legislative proposal on IRA rollovers, 249:TaxCore (12/30/08)

– Midwest relief efforts, new law makes some cash donations fully deductible, 228:G–10 (11/26/08); IRS news release, 228:TaxCore (11/26/08)
– Organizations lose eligibility for deductible gifts, 193:G–3 (10/6/08); 198:G–5 (10/14/08); 207:G–6 (10/27/08); 212:G–6 (11/3/08); 248:G–6 (12/29/08); IRS Ann., 193:TaxCore (10/6/08); 193:TaxCore (10/6/08); 198:TaxCore (10/14/08); 207:TaxCore (10/27/08); 212:TaxCore (11/3/08); 248:TaxCore (12/29/08)
– Qualified appraisals, IRS seeks comment on Notice 2006-96, 224:G–13 (11/20/08)
– Revocation of exempt status, IRS lists organizations litigating rulings, 193:G–3 (10/6/08); 202:G–6 (10/20/08); 245:G–6 (12/22/08); IRS Ann., 193:TaxCore (10/6/08); 202:TaxCore (10/20/08); 245:TaxCore (12/22/08)
– S corporation stock, court denies summary judgment in KPMG promoted tax strategy (S.D. Miss.), 195:K–1 (10/8/08); decision text, 195:TaxCore (10/8/08)
– Substantiation, PPA guidance discussed by Treasury official, 220:G–7 (11/14/08); IRS sets Jan. 23 hearing on REG-140029-07, 229:G–5 (11/28/08); public hearing notice, 229:TaxCore (11/28/08); hearing notice published, 245:G–6 (12/22/08); IRS Ann., 245:TaxCore (12/22/08)
– Trust distributions

See TRUSTS

– Tuition, fees for Orthodox Jewish schools not deductible (9th Cir.), 240:K–2 (12/15/08); decision text, 240:TaxCore (12/15/08)
– Vehicle donations, IRS seeks public comment on Form 1098-C, 205:G–7 (10/23/08)
– Volunteers' mileage deduction, Independent Sector urges increase in rate, 229:G–4 (11/28/08); letters to House and Senate leaders, 229:TaxCore (11/28/08)
– Year-end donations, IRS offers taxpayers tips, 237:G–17 (12/10/08); news release, 237:TaxCore (12/10/08)

CHARITABLE SECTOR

See EXEMPT ORGANIZATIONS

CHEMICALS

See also TOXIC SUBSTANCES
– Emergency Planning and Community Right-to-Know Act, EPA announces changes to standards on thresholds, mixtures, and forms, 202:A–20 (10/20/08); EPA final rule makes minor changes, industry representatives say, 206:A–32 (10/24/08); EPA to publish final rule on revisions, 212:A–18 (11/3/08)
– EPA to hold Dec. 8 meeting to discuss data collection and other chemical programs, 225:A–19 (11/21/08)
– European safety standard, IFRIC tells staff to refine scope of accounting project, 217:I–1 (11/10/08)
– European Union issues

See EUROPEAN UNION (EU)

– Health or ecological risks, EPA approach to set priorities has numerous shortcomings, agency advisory panel says, 206:A–33 (10/24/08)
– Homeland Security Dep't issues draft guidance on chemical security risk-based performance standards aimed at helping high-risk chemical plants select and implement protective measures and practices, 213:A–12 (11/4/08)
– Human exposure, EPA to establish new formal ethical and scientific guidelines for studies, and cancels 2 pesticide projects that could have harmed infants and children, 192:A–28 (10/3/08)
– Leak detection, manufacturers will have option of using optical gas imaging, under final rule released by EPA, but they will still need to use currently prescribed Method 21 instrument once a year, 242:A–3 (12/17/08)
– Nanomaterials

See NANOTECHNOLOGY

– Premanufacture notice fees, EPA switches to U.S. Bank in St. Louis for payment submission, 201:A–15 (10/17/08)
– Sustainable production center launches database of state and local chemical policies, 202:A–21 (10/20/08)

CHILDREN

– Adoption incentives

See LEGISLATION, FEDERAL, HR 6893*

– Birth, hospital stays

See HEALTH INSURANCE

– Blocking technology for video programming

See LEGISLATION, FEDERAL, S 602*

– Environmental health, EPA Office of Children's Health Protection and Environmental Education releases report, 197:A–23 (10/10/08)
– Family tax credit, Progressive Policy Inst. proposes EITC expansion, 190:G–3 (10/1/08)
– Intellectual property, Mattel “owns all right, title, and interest, including any and all copyright rights, in and to Bratz-related works ideas and concepts,” order stayed until after holiday season (C.D. Cal.), 235:A–5 (12/8/08)
– Internet protection from sexual predators

See LEGISLATION, FEDERAL, S 431*

– Online privacy law that protects children's personal data, FTC announces $1M settlement with Sony BMG Music Entertainment for alleged violations (S.D.N.Y.), 239:A–12 (12/12/08)
– Product safety and liability

– – Air bags, NHTSA updates list of child restraints use to test that aims to ensure air bags do not pose unreasonable safety risk to infants and small children, 219:A–28 (11/13/08)
– – Bisphenol A

– – – FDA draft assessment on food contact applications omitted studies it should have considered, failed to adequately access exposure, and erred in its calculation of dose that would not cause harm, advisers say, 210:A–22 (10/30/08)
– – – Natl. Toxicology Program and Natl. Institute of Environmental Health Sciences seek information to help government shape research and testing activities, 204:A–10 (10/22/08)

– – Cribs

– – – Delta Enterprises recalls cribs with drop sides that can detach, CPSC considers stronger performance mandates, 204:A–11 (10/22/08)
– – – Voluntary standards will be examined in consultation with various stakeholders, CPSC announces in advance of proposed rulemaking, 227:A–9 (11/25/08)

– – Gasoline container standard, representatives of Portable Fuel Container Manufacturer's Ass'n says industry cannot meet both child-resistance and senior-friendly provisions by Jan. 2009, 220:A–22 (11/14/08)
– – Lead

– – – Books, rampant misunderstanding of new consumer product safety law could have devastating effect on American publishers and impact availability and sale, Ass'n of American Publishers says, 229:A–11 (11/28/08)
– – – Exclusions to new limits, NAM coalition petitions CPSC for interim final rule, 244:A–17 (12/19/08); CPSC commissioners to vote on proceeding with proposed rules on exclusions, 250:A–12 (12/31/08)
– – – Jewelry, CPSC publishes accreditation requirements for third-party labs to test for conformity with new lower lead limits, 247:A–13 (12/24/08)
– – – Retroactive limits, CPSC general counsel denies request to reconsider, 231:A–7 (12/2/08)
– – – Toys, Mattel and 8 other companies agree to pay $1.8M to settle lawsuit over lead levels in their products (Cal. Super. Ct.), 236:A–29 (12/9/08); Mattel and Fisher-Price agree to pay $12M and accelerate compliance with standards (Mass. Super. Ct.), 241:A–22 (12/16/08)

– – Motor vehicle child restraints

– – – Devices that improve fit of vehicle seat belt for children, NHTSA denies request to revise definition in safety standard to include, 244:A–18 (12/19/08)
– – – Lockability safety standard requirement, NHTSA proposal to retain beyond 2012 “sunset” date largely supported by child safety advocates and restraint manufacturers, 220:A–35 (11/14/08)

– – Nursing pillows, CPSC final rule exempts Boston Billow and similar products from regulation which bans infant pillows as hazardous substances, 246:A–5 (12/23/08)
– – Phthalates-containing products, Boxer (D-Cal) criticizes CPSC general counsel opinion, saying it conflicts with congressional intent, 226:A–11 (11/24/08); apparel generally not considered “toy” for phthalate ban, but exceptions exist, CPSC general counsel says, 232:A–7 (12/3/08); NRDC and Public Citizen sue CPSC to restore sale deadline for toys (S.D.N.Y.), 234:A–9 (12/5/08); EPA should conduct cumulative assessment of risks to male reproductive development, Natl. Academies says, 244:A–15 (12/19/08)
– – Pools and spas, CPSC to focus its enforcement efforts on those that pose greatest risk to young children, 243:A–20 (12/18/08)
– – Recalls of products at record high numbers during FY2008, Consumers Union warns shoppers to be cautious when buying for children during holiday season, 234:A–18 (12/5/08)
– – Roman shades and roll-up blinds, CPSC warns about strangulation hazards for children, IKEA and Green Mountain Vista issue recalls, 225:A–18 (11/21/08)
– – Third-party labs which test children's products

– – – Accreditation policy for labs issued by CPSC, 223:A–9 (11/19/08)
– – – Component parts, CPSC staff seeking comment on mandatory third-party testing, 243:A–22 (12/18/08)
– – – Cribs and pacifiers, CPSC sets requirements, 206:A–24 (10/24/08)

– – Toys and games

– – – Cooperation when it comes to surveillance and traceability of dangerous consumer goods to be increased between U.S., EU, and China, 222:A–7 (11/18/08)
– – – CPSC proposes rule that sets minimum type size requirements for cautionary statements or warnings in ads, 194:A–17 (10/7/08); CPSC explains new warning requirements, 204:A–4 (10/22/08); CPSC unveils top 5 toy hazards, with scooters and other riding toys heading list, 219:A–26 (11/13/08); CPSC publishes final rule detailing labeling requirements for ads, 223:A–23 (11/19/08)
– – – Public Citizen's agenda for Obama (D-Ill) admin. includes ensuring safety of toys and other products, 239:A–23 (12/12/08)
– – – Toxic substances used in toys sold in European Union, EP finalizes safety legislation tightening restrictions, 245:A–17 (12/22/08)

– Qualified child definition

See LEGISLATION, FEDERAL, HR 6893*

– SCHIP reauthorization

– – Baucus (D-Mont) releases white paper outlining health care reform plan that calls for expansion of both Medicaid and SCHIP, 219:A–18 (11/13/08)
– – Most states will lack federal SCHIP funds when extension expires in 2009, CRS finds, 248:A–9 (12/29/08)
– – Stark (D-Cal) predicts Congress will take up bill early in 2009, 218:A–26 (11/12/08)
– – Uninsured children, number reaches 8.6 million in 2007, highlighting urgent need to shore up SCHIP, group says, 228:A–11 (11/26/08)

– Tax credit threshold

– – Financial bailout package

See LEGISLATION, FEDERAL, HR 1424*

– – Reduction, CRS updates report to include HR 1424* changes, 196:G–3 (10/9/08); report, 196:TaxCore (10/9/08)

CHILE

– Accounting

– – Convergence, Chile adopts more flexible approach to IFRS switch due to economic crisis, 229:I–3 (11/28/08)
– – Deloitte Touche Tohmatsu, PCAOB inspection finds significant deficiencies, 250:G–3 (12/31/08)

– Donations to social causes, Chile modifies tax incentive, tightens controls on charitable organizations, 244:I–1 (12/19/08)
– Economic stimulus, Chile unveils tax changes on bank transfers, gasoline, more benefits for small businesses, 199:I–4 (10/15/08); Chile to facilitate return of sales tax as part of stimulus plan, 216:I–1 (11/7/08)
– Global financial turmoil, Chile grants capital gains tax breaks to boost liquidity, 199:I–5 (10/15/08)
– Softwood lumber products, Commerce Dep't examines what subsidies, if any, provided by Brazil, Canada, Chile, and Germany, 243:A–7 (12/18/08)
– U.S. Free Trade Agreement, proposed changes to rules of origin for 24 product groups would have little or no economic effect on U.S. production and trade, ITC says in report, 224:A–9 (11/20/08)

CHINA

See also TAIWAN
– Antidumping

– – Circular welded carbon quality steel line pipe dumped in U.S., Commerce Dep't preliminarily finds, 212:A–17 (11/3/08)
– – Citric acid and certain citrate salts dumped in U.S., Commerce Dep't preliminarily finds, 220:A–7 (11/14/08)
– – Frontseating service valves, Commerce Dep't preliminarily determines China dumping in U.S., 201:A–17 (10/17/08)
– – HEDP water treatment chemical, Commerce Dep't preliminarily determines China and India dumping in U.S., 201:A–26 (10/17/08)
– – Kitchen appliance shelving and racks, Commerce Dep't preliminarily assigns net subsidy rates to imports, 247:A–9 (12/24/08)
– – Lawn groomers and parts, Commerce Dep't announces preliminary finding that China providing counteravailable subsidies, 224:A–9 (11/20/08)
– – Lightweight thermal paper, ITC ruling paves way for AD/CV duties, 211:A–24 (10/31/08)
– – Polyethylene terephthalate film, sheet, and strip (PET film), ITC finds U.S. industry threatened, paving way for duties, 204:A–16 (10/22/08)
– – Silica fume, record does not support decision by Commerce Dep't to use data set on silicon dioxide for purpose of calculating dumping margin (Ct. Intl. Trade), 203:A–6 (10/21/08)
– – Steel threaded rod, Commerce Dep't announces preliminarily finding that China dumping in U.S., 193:A–9 (10/6/08)
– – Uncovered innerspring units, Commerce Dep't finds China dumping in U.S., 247:A–2 (12/24/08)
– – Welded line pipe, Commerce Dep't makes final affirmative countervailing duty ruling, 223:A–7 (11/19/08); ITC determines U.S. industry materially injured or threatened by imports, paving way for CV duties, 247:A–4 (12/24/08)

– Auto parts, WTO Appellate Body says Chinese registration and tax systems discriminate against imported parts in favor of domestic products, 241:A–28 (12/16/08)
– Banking, Fed approves bid by China Construction Bank to open branch office in N.Y., 237:A–32 (12/10/08)
– Climate change

– – Developed nations should set “midterm” targets for cutting greenhouse gas emissions by 2020 before pressing developing countries to agree to long-term global cuts, China says, 191:A–43 (10/2/08)
– – Inventory of greenhouse gas emissions, China launches 3-year effort to construct, Governors' Global Climate Summit told, 224:A–17 (11/20/08)
– – Trading platform for carbon credits, joint venture unveiled between Chicago Climate Exchange, China Natl. Petroleum Corp., and Tianjin Property Rights Exchange, 211:A–4 (10/31/08)

– Corporate tax returns, related-party disclosure forms issued with new focus on intangibles, fixed assets, 243:I–1 (12/18/08)
– Currency valuation should properly reflect “economic reality” to ensure effectiveness of monetary policy tools, Treasury Sec'y Paulson says, 205:A–12 (10/23/08); Treasury international exchange rate report declines to call China currency manipulator, 241:A–2 (12/16/08)
– Customs, CBP and China Customs complete second round of joint supply chain security validation visits under Customs-Trade Partnership Against Terrorism (C-TPAT), 222:A–8 (11/18/08)
– Economic stimulus

– – Business enterprises and individuals, tax cut weighed, state media says, 239:I–1 (12/12/08)
– – China to spend $586B over 2 years, 218:EE–2 (11/12/08); plans include reducing VAT for certain industries, 218:I–1 (11/12/08); analysts say companies should act quickly to benefit from VAT overhaul, 223:I–1 (11/19/08); World Bank says plan could keep economy on positive path, 228:EE–5 (11/26/08)
– – Exports, China increases tax rebates to help prop up sagging industries, 205:I–4 (10/23/08)

– Environment, China has comprehensive system of regulations and standards but faces “formidable challenges” implementing these measures, OECD report, 249:A–14 (12/30/08)
– Expatriates face tax challenges, workers age without pensions, speakers at CSIS panel say, 193:I–2 (10/6/08)
– Export controls, GAO urges Commerce Dep't to suspend Validated End-User program that allows trusted shipper Chinese firms to receive controlled items without license, 209:A–20 (10/29/08); U.S. considering suspending program, 245:A–22 (12/22/08)
– Financial information service companies, U.S., EU, and Canada reach agreements with China resolving their complaint regarding restrictions, 220:A–2 (11/14/08)
– Fuel taxes planned to ease emissions, encourage energy efficiency, 237:I–1 (12/10/08)
– Global financial crisis

– – China can play stabilizing role by keeping its economy on even keel, World Bank President Zoellick suggests, 241:EE–3 (12/16/08)
– – Economic growth slows substantially in third quarter as result of global slump, officials say, 203:EE–2 (10/21/08)
– – Experts call China's decision to act in concert with 6 other industrialized countries' central banks in cutting interest rates encouraging step, 197:A–24 (10/10/08)
– – Korea, China and Japan reach agreement to monitor financial institutions and enhance both financial disclosures and risk management, 205:A–4 (10/23/08)
– – Treasury Sec'y Paulson says China will drive growth during worldwide economic downturn, and next U.S. president should recognize China's key role on world economic stage, 204:EE–3 (10/22/08)

– Intellectual property rights enforcement, WTO dispute panel issues mixed preliminary ruling in complaint filed by U.S., 197:A–2 (10/10/08); Chinese report to WTO cites progress on enforcement, prosecutions, and convictions, 208:A–5 (10/28/08); panel issues final ruling upholding preliminary findings, 220:A–20 (11/14/08)
– Interest rates cut by 1.08 percent, 229:EE–6 (11/28/08)
– Obama (D-Ill) says, if elected president, he would use all diplomatic means to persuade Chinese to rely less on exports and more on domestic demand for its economic growth, 210:A–8 (10/30/08)
– Peruvian authorities will begin sixth round of free trade talks with China under increasing pressure to finish deal, 197:A–7 (10/10/08); governments conclude negotiations, 226:A–7 (11/24/08)
– Product safety and liability

– – Cooperation when it comes to surveillance and traceability of dangerous consumer goods to be increased between U.S., EU, and China, 222:A–7 (11/18/08)
– – Food safety regime

– – – Animal feed, China orders increased inspections for traces of melamine, 213:A–3 (11/4/08)
– – – Eggs imported from Dalian on mainland contain toxic melamine, Hong Kong health officials say, 208:A–3 (10/28/08)
– – – National congress begins review of latest draft of new food safety law, which includes quality standards for food additives and bans toxic chemicals from being added to food, 207:A–3 (10/27/08)
– – – UN urges China to broaden systemic reform, including better coordination among regulatory agencies and more work to align standards with international norms, 205:A–4 (10/23/08)

– – HHS to open FDA offices in China, India, Europe, and Latin America before end of 2008, 201:A–12 (10/17/08); FDA opens office in Beijing, 224:A–3 (11/20/08)
– – Wal-Mart issues strict new corporate social responsibility guidelines for Chinese companies that make its products, raising bar on quality control and adherence to environmental laws, 206:A–3 (10/24/08)

– Raw materials used in processed goods, U.S. criticizes China for imposing increasing restrictions on exports, holds off on filing WTO complaint, 192:A–2 (10/3/08); American Scrap Coalition report criticizes restrictions on exports, 224:A–2 (11/20/08)
– Regulatory transparency to make economy more conducive to trade and investment and generally more market oriented called for in OECD report, 247:A–2 (12/24/08)
– Security technologies and privacy protection equipment, Chinese government stirs controversy among foreign companies with new rules that will require government review and certification, 239:A–2 (12/12/08); China may delay rule, 240:A–1 (12/15/08)
– Steel dialogue, U.S. and China to hold fourth meeting, 205:A–21 (10/23/08); officials meet in Beijing to address concerns on trade, 209:A–24 (10/29/08); Rangel (D-NY) and Levin (D-Mich) urge possible WTO case if Chinese trade-distorting border taxes and export measures remain unresolved following talks, 210:A–26 (10/30/08)
– Subsidies provided to industry, particularly at sub-central level, U.S. severely criticizes China over continued absence of information, 208:A–6 (10/28/08); China rejects charges, insists it is providing aid to industry in line with WTO requirements, 210:A–3 (10/30/08); U.S. and Mexico formally initiate WTO dispute settlement case, alleging some 70 illegal export subsidies, 245:A–3 (12/22/08)
– Textiles and apparel, group of 73 House members urges Bush to have Commerce Dep't establish monitoring program for when existing quota limitations expire at end of 2008, 190:A–13 (10/1/08); Rangel (D-NY) asks ITC to monitor imports, 197:A–4 (10/10/08); USTR preparing to file case on subsidies at WTO, letter to Dole (R-NC) says, 207:A–10 (10/27/08); ITC says it will monitor certain textile and apparel imports at request of Ways-Means, 212:A–15 (11/3/08); Natl. Council of Textile Organizations calls on Pres.-elect Obama (D-Ill) for tough action, 227:A–21 (11/25/08); NCTO warns Obama admin. of surges in Chinese textile exports, 241:A–6 (12/16/08)
– Tractors that are not in compliance with U.S. emissions standards, Lenar Equipment pleads guilty to importing (D. Or.), 198:A–11 (10/14/08)
– Trade surplus, Oct., 219:A–19 (11/13/08)
– U.S.-China Economic and Security Review Comm'n focuses on sovereign wealth funds and other Chinese investment bodies as source of particular concern, 225:A–24 (11/21/08)
– U.S.-China Strategic Economic Dialogue, China supports continuing in 2009 with new administration, Ambassador Zhou says, 197:A–3 (10/10/08); coalition of financial services associations urges Pres.-elect Obama (D-Ill) to send senior economic adviser from transition team to meeting, 217:A–9 (11/10/08); Chinese delegation meeting in Washington with USTR to discuss U.S. model bilateral investment treaty, 223:A–6 (11/19/08); China committed to financial reforms, U.S. business delegation hears during visit, 227:A–8 (11/25/08); fifth meeting to focus on global slowdown, energy, and environment, Treasury's Holmer says, 231:A–9 (12/2/08); meeting to address aiding global economy through international organizations such as World Bank and IMF, Sec'y Paulson says, 232:A–17 (12/3/08); Paulson launches talks, hoping rapport will help financial crisis, 234:A–4 (12/5/08); U.S. and China agree to strengthen ties to combat global economic crisis, 235:A–1 (12/8/08); eco-partnership forged to foster sustainable development, 235:A–2 (12/8/08)
– Value-added tax changes only first step in long-term reforms, Chinese tax official says, 230:I–3 (12/1/08)
– WTO obligations, U.S. businesses describe mixed compliance at meeting of Trade Policy Staff Comm., 192:A–25 (10/3/08); USTR issues statutorily mandated annual report on Chinese compliance with commitments, 247:A–14 (12/24/08)

CIGARETTES

See TOBACCO INDUSTRY

CLIMATE CHANGE

– Air transportation, FedEx plans to reduce carbon dioxide emissions by its aircraft 20 percent by 2020, 219:A–24 (11/13/08)
– American Petroleum Institute President Gerard “optimistic” oil industry will be able to work in 2009 with Pres.-elect Obama (D-Ill) and Dem-controlled Congress, 221:A–1 (11/17/08)
– Asian atmospheric brown cloud linked to climate change in UN report, 220:A–12 (11/14/08)
– Businesses making their operations more environmentally sustainable, driven in large part by consumer concerns and cost-saving potential, speakers at Chamber of Commerce forum say, 191:A–26 (10/2/08)
– Cal. issues

See CALIFORNIA

– Canada

See CANADA

– Cap-and-trade carbon emissions

– – China, joint venture trading platform for carbon credits between Chicago Climate Exchange, China Natl. Petroleum Corp., and Tianjin Property Rights Exchange unveiled, 211:A–4 (10/31/08)
– – Duke Energy CEO Rogers would not oppose auctioning of carbon dioxide emissions allowances as long as proceeds fund emissions reduction research and development, 222:A–17 (11/18/08)
– – Fate of cap-and-trade programs uncertain in wake of decision to overturn Clean Air Interstate Rule, speakers at conference say, 226:A–8 (11/24/08)
– – Federal legislation, regional carbon market participants want federal program to offer linkage and autonomy, 220:A–25 (11/14/08); regional programs likely will not remain once federal program in place, World Resources Institute fellow says, 221:A–10 (11/17/08)
– – Midwestern Greenhouse Gas Advisory Group expects to complete model emissions trading rule by mid-2009, 201:A–15 (10/17/08); plan to require industry to report emissions in early 2011 considered, 203:A–28 (10/21/08); governors and premier of Manitoba to announce in Nov. their recommendations for trading scheme, 204:A–33 (10/22/08)
– – North American system, Canadian PM Harper's government to work with U.S. and provincial governments to develop, 224:A–22 (11/20/08)
– – Regional Greenhouse Gas Initiative announces that 31.5 million carbon allowances will be offered for sale in its second auction, 199:A–9 (10/15/08); Del. approves final rules to participate in RGGI, 209:A–29 (10/29/08); Conn. official says states not ready to give up their role in greenhouse gas regulation, 225:A–39 (11/21/08); emissions from entities to be covered by RGGI in 2009 currently trending below cap, report finds, 241:A–29 (12/16/08); carbon dioxide allowances purchased in second auction sold for $3.38 each, RGGI says, 245:A–17 (12/22/08)
– – Senate Environment and Public Works Comm. Chrm. Boxer (D-Cal) to offer streamlined bill in Jan. 2009 directing EPA to design cap-and-trade plan, 225:A–16 (11/21/08)
– – Senate Majority Leader Reid (D-Nev) says establishing market price for carbon emissions is top priority for 111th Congress, 232:A–21 (12/3/08)
– – Sensenbrenner (R-Wis) warns Dems that push for carbon caps will cost congressional seats in 2010, 236:A–16 (12/9/08)
– – Western Climate Initiative, Or. governor to introduce measure to authorize state participation, 208:A–24 (10/28/08)

– Carbon capture and storage (CCS)

– – IEA says 10,000 large projects will be needed by 2050 to meet international guidelines for holding global warming to under 3 degrees Celsius in this century, 207:A–9 (10/27/08); IEA says only about 4 full-scale CCS projects currently exist, 208:A–9 (10/28/08)
– – Wyo. awarded $66.9M by DOE for project designed to demonstrate ability of sandstone formation to store more than 2 million tons of carbon dioxide, 224:A–34 (11/20/08)

– Carbon tax

– – NASA's top climate scientist Hansen advocates tax, use for energy-saving investments, 238:G–6 (12/11/08)
– – U.S. urged to consider, OECD report, 237:G–3 (12/10/08)

– Chesapeake Bay ecosystem has already been degraded by warming, and stands to change even further over next 100 years, scientists urge planners to consider climate change in restoration planning efforts, 208:A–18 (10/28/08)
– Children, EPA makes effort to protect from effects of climate change, and to educate about environmental dangers where they live, 197:A–23 (10/10/08)
– China launches 3-year effort to construct accurate greenhouse gas inventory, Governors' Global Climate Summit told, 224:A–17 (11/20/08)
– Clean Air Act role in regulating greenhouse gases

– – Business groups oppose regulation by EPA under Clean Air Act, 228:A–24 (11/26/08)
– – Environmental Defense Fund and coalition of businesses release set of principles for action by EPA to regulate gases under Clean Air Act, 232:A–32 (12/3/08)
– – Institute for 21st Century Energy, headed by national security adviser nominee Jones, calls for removing direct authority of EPA and states to regulate greenhouse gases, 231:AA–3 (12/2/08)
– – McCain (R-Ariz) would try to avoid using Clean Air Act to control emissions, if he is elected president, 209:A–5 (10/29/08)
– – Natl. Ass'n of Clean Air Agencies endorses, 207:A–20 (10/27/08)
– – Small businesses, possibility that EPA will apply Clean Air Act permitting requirements dismissed as unlikely at forum, 235:A–27 (12/8/08)
– – State environmental officials call on EPA to regulate greenhouse gases under Clean Air Act, 230:A–20 (12/1/08)
– – U.S. could learn from and improve on European Union Emission Trading System and UN Clean Development Mechanism, GAO report, 232:A–31 (12/3/08)

– Coal-fired power plants

– – Incentive to build commercial-scale systems that capture and store carbon dioxide lacking without comprehensive set of climate change policies, GAO report, 190:A–16 (10/1/08)
– – Moratorium on construction should be instituted by federal government until carbon capture-and-storage technology ready for deployment, Union of Concerned Scientists say, 200:A–27 (10/16/08)
– – Prevention of significant deterioration program, Boxer (D-Cal) asks Atty. Gen. Mukasey to reverse EPA interpretation that could clear way for construction of power plants without controls to limit emissions, 246:A–15 (12/23/08)
– – Utah, EPA must reconsider refusal to impose limits on carbon dioxide emissions at existing Deseret Power Electric Cooperative plant, Environmental Appeals Bd. rules, 220:A–38 (11/14/08); industry and environmental groups dispute effects of EAB decision, 223:A–22 (11/19/08); CO2 not consideration for permit decisions, EPA Adm'r Johnson says, 244:A–33 (12/19/08); Sierra Club and other groups to challenge EPA on need to control CO2, 250:A–13 (12/31/08)

– Construction project impact, Interior Dep't sends draft final rule to White House for review that would more forcefully restrict government scientists from considering effects on wildlife, 226:A–19 (11/24/08)
– Consumer product and technology companies improving energy efficiency and reducing greenhouse gas emissions as they face recession and impending climate legislation, report says, 239:A–38 (12/12/08)
– Developing countries

See DEVELOPING COUNTRIES

– Disclosure regimen intended to provide investors with information of financial risks posed by climate change, Dynegy becomes second energy company to support, 206:A–15 (10/24/08)
– Economic stimulus packages that governments considering to jump start global economy should promote low-carbon infrastructures and projects, UN official says, 224:A–23 (11/20/08)
– Elections 2008

– – Canada to seek climate change pact with incoming Obama (D-Ill) administration, 217:A–23 (11/10/08)
– – Clean-Air-Cool Planet coalition says new president should make climate change “top-tier” issue as he plans transition, 214:A–20 (11/5/08)
– – EPA administrator choice, climate change decisions raise stakes, 209:B–1 (10/29/08)

– Electric utilities

– – “Current climate initiatives do not adequately address key reliability objectives, particularly need for strong and robust transmission system,” industry official says, 218:A–16 (11/12/08)
– – FutureGen project to build low-emissions power plant with carbon sequestration, Durbin (D-Ill) to continue work during Obama (D-Ill) admin. to maintain government's commitment, 227:A–10 (11/25/08)
– – Solar thermal-energy equipment, Electric Power Resource Institute heading up study to determine feasibility of adding to existing natural gas-fired power plants, 219:A–30 (11/13/08)

– Emissions of greenhouse gases reach record levels in 2007, with sharp spike in methane emissions, UN agency reports, 228:A–9 (11/26/08)
– Endangered species, coal-fired power plant or other single project that emits greenhouse gases should not trigger formal government review, agencies say, 199:A–28 (10/15/08)
– Energy and industrial sectors, greenhouse gas emissions increased 1.4 percent from 2006 to 2007, EIA report, 233:A–25 (12/4/08)
– Environmental groups to seek early action by EPA in 2009 to regulate emissions, 192:A–32 (10/3/08)
– Environmental Markets Ass'n panelists expect congressional action on legislation in 2009, but cite several hurdles, 243:A–33 (12/18/08)
– European Union issues

See EUROPEAN UNION (EU)

– Financial crisis should not have major impact on corporate carbon emission abatement programs, industry groups say, 207:A–11 (10/27/08); UN official says crisis should not slow efforts to cut emissions, 230:A–19 (12/1/08); finance ministers from 19 countries, joined by banking officials, say crisis should divert attention from policies to mitigate climate change, 237:A–13 (12/10/08)
– Global agreement to succeed Kyoto Protocol

– – Australian adviser says international accord should be based on per-capita emissions allowances, 211:A–38 (10/31/08)
– – China and India likely to resist emissions cuts in next global agreement, UN official says, 197:A–28 (10/10/08)
– – Developed nations should set “midterm” targets for cutting greenhouse gas emissions by 2020 before pressing developing countries to agree to long-term global cuts, China says, 191:A–43 (10/2/08)
– – European Union urged by UN Sec'y Gen. Ban to show leadership in upcoming negotiations, 230:A–6 (12/1/08)
– – Financial crisis will make it more difficult to move ahead with regulations, German Foreign Minister Steinmeier says, 191:A–13 (10/2/08); crisis should not stop efforts to address climate change, UN officials and environment ministers say, 200:A–7 (10/16/08)
– – Forest cover protection, EC says EU should push for commitment in global agreement, 202:A–6 (10/20/08)
– – Health-related issues should be included in any agreement, WHO official says, 197:A–6 (10/10/08)
– – “Massive scale-up” of investment in sustainable resource and energy-use and in transfer of clean technology to developing world required, EU agency warns, 191:A–10 (10/2/08)
– – Negotiators say both developed and developing nations must stay on track for completing contracts by Dec. 2009, despite increasing skepticism deal can be reached, 221:A–34 (11/17/08)
– – Next U.S. president should signal commitment to new climate deal, EC's Wallstrom says, 193:A–28 (10/6/08)
– – Senate Foreign Relations Comm. incoming Chrm. Kerry (D-Mass) urges negotiators to look past outgoing Bush admin. and make immediate progress toward next global agreement, 228:A–12 (11/26/08)
– – UN conference

See UN conference in Poland, this heading

– “Green jobs” expected to increase fivefold to 4.2 million by 2038, U.S. Conference of Mayors report, 192:A–33 (10/3/08)
– House Science Comm. Chrm. Gordon (D-Tenn) says encouraging research among priorities, 244:A–14 (12/19/08)
– Industrial nations bound by Kyoto Protocol have cut their greenhouse gas emissions about 5 percent from 1990 to 2006, but they have been giving back some of those gains, UN official says, 223:A–5 (11/19/08)
– International agreement, Cal. governor signs pact with dozen other U.S. states and provinces and states from 5 other countries agreeing to work together to battle global warming, 225:A–23 (11/21/08)
– Japanese government convenes intragovernmental panel to set midterm target on greenhouse gas emission reductions, 229:A–17 (11/28/08)
– Legislative plan to curb U.S. emissions, 150 members of Congress send letter to Pelosi (D-Cal) saying comprehensive bill should be economywide and use trading scheme, 192:A–24 (10/3/08); Dingell (D-Mich) unveils draft, 195:A–29 (10/8/08); House, not Senate, likely to take lead in debating and voting on bill, Boucher (D-Va) says, 202:A–3 (10/20/08); FERC Chrm. Kelliher welcomes proposed authority for overseeing carbon markets, 206:A–27 (10/24/08); Bingaman (D-NM) skeptical about passage of bill to cap greenhouse gas emissions in 2009, 219:A–38 (11/13/08); Obama (D-Ill) adviser Sussman criticizes emissions goal and lack of auctioning in House bill, 220:A–3 (11/14/08); regional carbon market participants want federal program to offer linkage and autonomy, 220:A–25 (11/14/08); Dingell pledges quick action after new Congress convenes, 221:A–29 (11/17/08); business leaders renew call for U.S. action on sweeping climate legislation in 2009, 223:A–24 (11/19/08); CFTC official predicts Congress will pass bill by end of 2009, 224:A–29 (11/20/08)
– Mich. Climate Action Council delays recommendations to governor until March, 234:A–10 (12/5/08)
– Motor vehicle emissions

– – Cal. emissions waiver denial, Boxer (D-Cal) and Whitehouse (D-RI) press DOJ to investigate testimony given by EPA Adm'r Johnson, 196:A–13 (10/9/08); Pres.-elect Obama (D-Ill) likely to approve waiver request, 219:A–20 (11/13/08); Boehner (D-Ohio) calls on Waxman (D-Cal) to abandon effort to allow Cal. emissions limits, 226:A–13 (11/24/08); British Columbia government offers legal support for Cal. standard, 232:A–10 (12/3/08); EPA did not violate any law, regulation, or policy in preparation of document, IG concludes, 233:A–30 (12/4/08); bailout of U.S. auto industry not expected to force industry to drop opposition to Cal. standards, 235:A–31 (12/8/08); Johnson complied with law in denying waiver, EPA OIG says, 239:A–28 (12/12/08)
– – Fla. Environmental Regulation Comm'n approves proposal to adopt Cal. emissions standards, 233:A–24 (12/4/08)
– – Mass. proposes emission labels for new car sales under state Low Emissions Vehicle (LEV) program, 217:A–14 (11/10/08)
– – Regulating carbon dioxide to curb global warming would have only modest impact on emissions from transportation sector, CBO report, 194:A–38 (10/7/08)
– – R.I. adoption of Cal. emissions standards, lawsuit seeking to preempt dismissed (D.R.I.), 228:A–29 (11/26/08)

– New Zealand government seeks to reverse 2 requirements adopted by preceding Labor-led government, 248:A–7 (12/29/08)
– N.C. Environmental Management Comm'n proposes changes to state air pollution control regulations, including annual industry greenhouse gas reporting, 202:A–17 (10/20/08)
– Nuclear power will play increasingly large role in energy mixes of countries, as world faces competing challenges of climate change and energy security, speakers at conference say, 194:A–8 (10/7/08)
– Obama (D-Ill) election could build momentum for U.S. to take leadership role in fighting climate change, UN official says, 217:A–13 (11/10/08); international negotiators cautiously optimistic about Obama administration's effect on future talks, 218:A–30 (11/12/08); Obama likely to take action on regulation emissions, and approving Cal. waiver request, 219:A–20 (11/13/08); Obama advisers call for policy shifts focusing on renewable energy and clean cars, 220:A–33 (11/14/08); Presidential Climate Action Project offers environmental suggestions to incoming administration, 220:A–37 (11/14/08); Obama commits to limiting emissions, involvement in international negotiations, 223:A–21 (11/19/08); coalition of 28 environmental groups releases wide-ranging recommendations for policy changes in Obama admin., 228:A–18 (11/26/08); Obama meets with former VP Gore, and says “time for delay is over” on dealing with climate change, 237:A–31 (12/10/08); Obama's choices for energy and environment team seen as bringing more cohesion to government's response to global warming, 241:AA–4 (12/16/08)
– Or. Environmental Quality Comm'n adopts rules that will require major air pollution sources to begin reporting greenhouse gas emissions beginning in 2009, 207:A–12 (10/27/08)
– Outlook for capping U.S. emissions in 2009 may hinge on depth of economic upheaval, BNA Special Report, 191:C–3 (10/2/08)
– Ozone-depleting substances

– – Essential uses of substances for calendar years 2010 and 2011, EPA accepting applications for exemptions to ban on use, 232:A–8 (12/3/08)
– – Hydrochlorofluorocarbons (HCFCs), EPA releases proposed rule to reduce production and consumption by 75 percent from 2010 through 2014, 240:A–20 (12/15/08); proposal would reduce allocation to industries for 2010 through 2014 to meet 75 percent reduction, 246:A–12 (12/23/08)
– – Methyl bromide, EPA proposal would allow limited production in 2009 for agricultural uses, 229:A–9 (11/28/08)
– – Montreal Protocol parties agree to provide additional $490M in funding for efforts to reduce use of ozone-depleting substances in period ending 2011, 227:A–30 (11/25/08)
– – Wal-Mart to pay penalty for selling product containing banned R22 chemical, 197:A–29 (10/10/08)

– Predicting and mitigating climate effects, increased funding for research and increased efforts to share data essential, speakers at conference say, 235:A–17 (12/8/08)
– Renewable source energy

See RENEWABLE ENERGY

– Reporting emissions, EPA misses congressional deadline for proposing rule for industrial plants and other large sources of greenhouse gases, 190:A–17 (10/1/08); EPA can meet June 26, 2009 deadline despite delay in proposal, official says, 233:A–16 (12/4/08)
– Senate Environment and Public Works Comm. expected to release report to guide next president on potential to use Clean Air Act to address global warming, 203:A–22 (10/21/08)
– 2008 was coolest year this decade but still one of the warmest on record, NASA analysis of global temperatures finds, 242:A–31 (12/17/08)
– UK House of Commons approves bill after revisions to include aviation and shipping emissions reduction requirements, 214:A–13 (11/5/08); House of Lords amends bill to limit use of overseas emissions credits, 223:A–15 (11/19/08)
– UN conference in Poland

– – Adaptation to climate change effects takes on new importance at talks, 234:A–33 (12/5/08); insurance industry group pledges to work with governments on adaptation issues, 236:A–3 (12/9/08); negotiators describe slow progress on measures to help poor countries adapt, 237:A–17 (12/10/08); conferees agrees to put adaptation fund into operation in 2009, 240:A–32 (12/15/08); correction to 240:A-32, 241:A–32 (12/16/08)
– – AFL-CIO disagrees with Intl. Trade Union Confederation's support for deep global cuts in greenhouse gas emissions by 2020, 237:A–12 (12/10/08)
– – Developing countries should adopt targets to reduce emissions in post-2012 period, Sec'y-Gen. Ban warns they could do so only with strategies in place to spur economic growth and alleviate poverty, 239:A–13 (12/12/08)
– – European Comm'n believes key package of climate and energy legislation will be finished in time to provide boost to talks in Poland, 231:A–11 (12/2/08)
– – Financial issues begin to emerge as central issue as talks reach halfway point, 235:A–27 (12/8/08)
– – Forest protection incentives, negotiators describe slow progress, 237:A–17 (12/10/08); Subsidiary Body for Scientific and Technological Advice recommends methods to gauge forest protection in developing nations, 238:A–21 (12/11/08)
– – Fossil fuel-related projects, 2 groups urge international banks to halt funding, 234:A–22 (12/5/08)
– – Gore urges nations to remain committed to agreed-upon Dec. 2009 deadline for concluding new accord, 240:A–31 (12/15/08)
– – Indigenous populations, Subsidiary Body for Scientific and Technological Advice calls for input on how to address concerns in next global climate deal, 238:A–21 (12/11/08)
– – Intergovernmental Panel on Climate Change Chrm. Pachauri says world incapable of adapting to full force of climate change and that without successful efforts to reduce emissions problem will become insurmountable, 239:A–8 (12/12/08)
– – Italy's minister of environment says her country willing to do its part to reduce worldwide greenhouse gas emissions, but only if all other countries are part of process, 239:A–21 (12/12/08)
– – Low-carbon scenarios, IEA to present 2 from its latest World Energy Outlook 2008, 227:A–18 (11/25/08)
– – Mid-year meeting prior to Copenhagen meeting considered, negotiators cite slow progress in Poland, 236:A–14 (12/9/08); UN's de Boer says post-Kyoto deal would be framework, hints midyear minister-level meeting possible, 237:A–12 (12/10/08)
– – Negotiators hope talks will yield draft text for post-Kyoto deal, 229:C–1 (11/28/08); UN climate official de Boer cites opportunities for progress despite economic crisis, 229:C–3 (11/28/08); talks open amid growing concern over global economy, 231:A–26 (12/2/08); lack of progress on array of principle and subsidiary issues raises stakes for completing set on negotiations that could become known as “Poznan Package,” 238:A–7 (12/11/08); mandate to draft document to replace Kyoto Protocol granted, but many goals unmet, negotiators say, 241:A–6 (12/16/08)
– – Senate Foreign Relations Comm. incoming Chrm. Kerry (D-Mass) rejects speculation about delay of global accord past 2009, 239:A–21 (12/12/08)
– – Successes and failures of meetings discussed, 241:A–6 (12/16/08)
– – Sustainable deforestation and reforestation can help boost efforts to curb greenhouse gas emissions as long as it leads to economic development in poor countries, report says, 235:A–31 (12/8/08)
– – Technical segment points to unusual cooperation between U.S., EU, and China, but all major decisions remain, 233:A–1 (12/4/08)
– – U.S. officials say they hope talks focus on clean-energy technology, 233:A–33 (12/4/08); GAO report criticizing emissions trading offers lessons, top UN official says, 235:A–28 (12/8/08); U.S. envoy Watson cites progress on technical items, warns of challenges facing 2009 agreement, 236:A–12 (12/9/08); Sensenbrenner (R-Wis) warns Dems that push for carbon caps will cost congressional seats in 2010, 236:A–16 (12/9/08); congressional aides say U.S. emissions cap and Senate ratification of climate deal face uphill battle, 236:A–27 (12/9/08); prospect of new U.S. stance under Obama (D-Ill) raises hopes for new pact in 2009, 239:A–27 (12/12/08); top U.S. negotiators praise team's role, deflect criticism, 240:A–33 (12/15/08)
– – Wealthy nations must be willing to accept short-term targets to cut greenhouse gas emissions by 2020 in order to get developing nations to take on long-term cuts of their own, groups say, 232:A–25 (12/3/08)

– Washington, D.C., metropolitan area, greenhouse gas emissions would fall 80 percent between 2005 and 2050 if region's many local governments adopt and execute plan approved by local elected officials, 221:A–27 (11/17/08)
– Water resources, EPA releases final strategy to reduce adverse effects, 192:A–37 (10/3/08)
– World Bank programs designed to mitigate climate change face hurdles because of conflicts between best interests of individual countries and world as whole, and difficulty of promoting long-term benefits, 243:A–31 (12/18/08)

COAL

See MINING; UTILITIES

COLLECTION OF TAXES

See TAX COLLECTION

COLLEGES AND UNIVERSITIES

– Compliance questionnaires, IRS to begin sending, 191:G–6 (10/2/08); news release, 191:TaxCore (10/2/08); questionnaire, 191:TaxCore (10/2/08); instructions, 191:TaxCore (10/2/08); IRS Comm'r Shulman says largest nonprofits continue to be focus, 218:G–1 (11/12/08); prepared remarks for Indep. Sector conference, 218:TaxCore (11/12/08); IRS extends deadline for colleges to respond, 222:G–8 (11/18/08)
– Exempt status

– – Boston mayor calls for task force to study community benefits, 239:H–1 (12/12/08)
– – Commensurate test “inappropriate” to evaluate public charities, 221:G–3 (11/17/08); NYSBA tax section report and letter, 221:TaxCore (11/17/08)

– 529 plans, investments can be changed twice during 2009, 247:G–2 (12/24/08); IRS Notice 2009-1, 247:TaxCore (12/24/08)
– Hazardous waste, EPA finalizes rule aimed at ensuring safe management of wastes in teaching and research labs owned by academic institutions, 223:A–8 (11/19/08)
– Health coverage, students on medical leave

See LEGISLATION, FEDERAL, HR 2851*

– Houston Community College trustees lower property tax rate to help in difficult economic climate, 210:H–2 (10/30/08)
– Mont. voters approve property tax levy to fund state university system, 215:H–5 (11/6/08)
– Salaries of presidents, survey renews Grassley's (R-Iowa) interest in endowment payouts, 222:G–4 (11/18/08)
– Student loans

– – College Bd. agrees to invest $675K in development of program to assist students and parents in identifying low-cost loan options under terms of settlement with attorneys general of Conn. and N.Y., 236:A–13 (12/9/08)
– – Dep't of Education to purchase up to $6.5B from lenders until commercial paper conduit facility up and running in early 2009, 225:A–30 (11/21/08)
– – Federal Family Education Loan Program (FFEL), through which private lenders originate government subsidized loans, bankers fear threats to program coming from credit markets and government, 235:A–4 (12/8/08)

– Tax incentives, CRS updates report, 233:G–7 (12/4/08); CRS overview, 233:TaxCore (12/4/08)
– Tuition expenses, deduction

– – Extension, CRS updates report to include HR 1424* changes, 196:G–3 (10/9/08); report, 196:TaxCore (10/9/08)
– – Financial bailout package

See LEGISLATION, FEDERAL, HR 1424*

– Univ. of Chicago must pay FICA taxes on retirement plans (7th Cir.), 210:K–1 (10/30/08); decision text, 210:TaxCore (10/30/08)

COLOMBIA

– Andean Community (CAN) could be further undermined with EU tentative decision to negotiate free trade agreements with Colombia and Peru, 220:A–16 (11/14/08)
– Tax holiday planned for undeclared, repatriated assets, 198:I–1 (10/14/08)
– U.S. free trade agreement, Obama (D-Ill) continues to oppose because Colombian labor leaders have been targeted for assassination “on fairly consistent basis,” 201:A–31 (10/17/08); Latin America Trade Coalition urges President-elect Obama to work with Congress to secure approval, 216:A–12 (11/7/08); U.S. Chamber of Commerce will not press Congress to approve in lame-duck session, President Donohue says, 216:A–13 (11/7/08); Emanuel (D-Ill) rejects linking FTA to economic stimulus during lame-duck session, 218:A–15 (11/12/08); White House spokeswoman Perino denies reports of linkage between aid to auto industry and vote on FTA, 219:A–16 (11/13/08); if not passed in 2008, FTA will need new trade promotion authority rules, USTR Schwab says, 223:A–4 (11/19/08); Boehner (R-Ohio) and other GOP House members call on Pelosi (D-Cal) to schedule vote, 225:A–17 (11/21/08)

COLORADO

– Ballot initiatives

– – Campaigns contributions, requirement that groups disclose contributors constitutional (Colo. Ct. App.), 232:K–1 (12/3/08); decision text, 232:TaxCore (12/3/08)
– – Tax Found. report released, 212:H–3 (11/3/08); voters reject severance tax increase, 2 other tax policy measures, 215:H–6 (11/6/08)

– Job creation, governor proposes new credit, 244:H–2 (12/19/08)
– Oil and gas leases on Roan Plateau, coalition of environmental groups files motion to enjoin BLM from issuing same day bureau issued leases, 190:A–21 (10/1/08)
– Solar power, utility reduces credit for residential systems, governor and industry critical, 210:H–1 (10/30/08)
– Transportation panel mulls tax increases for funding, 229:H–3 (11/28/08)

COMMERCE DEPARTMENT

– International trade undersecretary Padilla to resign his post effective Dec. 1, and return to private sector, 228:A–10 (11/26/08); Padilla resigns to join C&M Intl., a trade and investment consulting firm affiliated with Crowell & Moring, 233:A–6 (12/4/08)
– Intl. Trade Admin., Pres.-elect Obama (D-Ill) transition team expected to submit initial report on ongoing onsite review of agency, 227:A–22 (11/25/08); transition team urged to seek input from Congress and private sector, sources say, 228:A–14 (11/26/08)
– PTO

– – Comm'r for Patents Doll will now serve as acting deputy under secretary and deputy director, and Focarino will assume Doll's post, 221:A–13 (11/17/08)
– – Obama (D-Ill) transition

– – – Chamber of Commerce's Global Intellectual Property Center urges high-priority changes, 246:A–8 (12/23/08)
– – – Interim personnel reassignments made at PTO intended to last until Pres.-elect Obama (D-Ill) makes assignments, 221:A–13 (11/17/08)
– – – Outlook for patent system, 4 former commissioners share their views, 241:A–4 (12/16/08)

– Sec'y, Pres.-elect Obama (D-Ill) to name Richardson, 232:A–2 (12/3/08); Richardson nominated by Obama, 233:A–10 (12/4/08)

COMMODITY FUTURES TRADING COMMISSION (CFTC)

– Chair, Pres.-elect Obama (D-Ill) selects Gensler, 244:A–23 (12/19/08); agency members praise Gensler selection, Harkin (D-Iowa) reserves judgment, 244:A–27 (12/19/08)
– E-mail authorized method of making filings with agency, CFTC amends rules, 210:A–14 (10/30/08)
– Enforcement Division obtained more than $630M in civil fines, restitution, and disgorgement during FY2008, 192:A–16 (10/3/08)

COMMUNICATIONS

See TELECOMMUNICATIONS

COMMUNITY DEVELOPMENT

– N.J. urban enterprise zones, governor signs bill expanding sales tax break, 243:H–1 (12/18/08)
– New markets tax credit

– – CRS primer on NMTC, 203:TaxCore (10/21/08)
– – Extension in financial rescue plan

See LEGISLATION, FEDERAL, HR 1424*

– – House-passed bill (HR 7060), CRS report, 190:G–6 (10/1/08); text, 190:TaxCore (10/1/08)
– – La. reaches 2008 cap for NMTC, 209:H–2 (10/29/08); La. revenue dep't issues guidance on “qualified equity investment,” 228:H–2 (11/26/08); emergency rule issued on claims for 2009, 248:H–2 (12/29/08)
– – Recapture, witnesses at IRS hearing to address safe harbor, 238:G–1 (12/11/08); Novogradac comments, testimony outline on REG-149404-07, 238:TaxCore (12/11/08); NMTC Coalition comments, testimony, 238:TaxCore (12/11/08); witnesses recommend rule changes at hearing, 240:G–2 (12/15/08); IRS hearing transcript, 241:TaxCore (12/16/08)
– – Treasury awards $3.5B in credits to 70 organizations for 2008 NMTC program, 203:G–2 (10/21/08)

– New York City narrows industrial and commercial property tax break program, 198:H–2 (10/14/08); tax incentive linked to use of firms owned by minorities, women, 249:H–1 (12/30/08)

COMPENSATION

– Baseball players seeking large bonuses to avoid higher taxes under Obama administration, BNA Analysis & Perspective, 227:J–1 (11/25/08)
– Benefits

See EMPLOYEE BENEFITS

– BNA Wage Trend Indicator, third quarter, final figures, 199:EE–1 (10/15/08); text of third-quarter data, 199:E–1 (10/15/08); text of preliminary fourth quarter data, 222:E–3 (11/18/08); fourth quarter, preliminary figures, 222:EE–2 (11/18/08); text of fourth quarter revised figures, 243:E–3 (12/18/08); fourth quarter, revised figures, 243:EE–2 (12/18/08)
– Deferred compensation plans

See DEFERRED COMPENSATION

– Employer Costs Per Hour Worked, third quarter, BLS report, 238:EE–1 (12/11/08); text, 238:E–1 (12/11/08)
– Employment Cost Index, third quarter, BLS report, 212:EE–3 (11/3/08); text of third quarter data, 212:E–1 (11/3/08)
– Executives

See EXECUTIVE COMPENSATION

– Global market crisis, average wage growth worldwide expected to slow in coming year as financial crisis begins to impact real economy, UN ILO says, 228:EE–7 (11/26/08)
– Median usual weekly earnings, third quarter, BLS report, 202:EE–3 (10/20/08); text of third quarter data, 202:E–6 (10/20/08)
– Payroll taxes

See EMPLOYMENT TAXES

– Per diem payments qualify as wages for calculating benefits under Longshore and Harbor Workers' Compensation Act (5th Cir.), 217:K–1 (11/10/08); decision text, 217:TaxCore (11/10/08)
– Personal income, per capita state data, 2007, BEA report, 205:EE–2 (10/23/08); text of 2007 data, 205:E–7 (10/23/08); text of Sept. data, 212:E–17 (11/3/08); Sept., 212:EE–5 (11/3/08); text of Oct. data, 229:E–6 (11/28/08); Oct., 229:EE–3 (11/28/08); text of third quarter state data, 244:E–1 (12/19/08); state data, third quarter, 244:EE–2 (12/19/08); text of Nov. data, 248:E–3 (12/29/08); Nov., 248:EE–2 (12/29/08)
– Real average weekly earnings, Sept., BLS report, 201:EE–3 (10/17/08); text of Sept. data, 201:E–12 (10/17/08); text of Oct. data, 224:E–17 (11/20/08); Oct., 224:EE–3 (11/20/08); text of Nov. data, 242:E–1 (12/17/08); Nov., 242:EE–1 (12/17/08)
– Stock options

See STOCK OPTIONS

– Vacation pay, IRS corrects temporary benefits rules, 196:G–7 (10/9/08); correcting amendment to TD 8073, 196:TaxCore (10/9/08)
– Withholding

See WITHHOLDING TAXES

– Women's earnings, 2007, BLS report, 202:EE–5 (10/20/08)

COMPUTER INDUSTRY

See also SOFTWARE
– Antitrust, 3 major electronics manufacturers agree to plead guilty and pay total of $585M in fines to settle FTC charges they conspired to fix prices of liquid crystal display panels (N.D. Cal.), 219:A–17 (11/13/08); correction, 220:A–39 (11/14/08)
– Customs, Natl. Semiconductor erroneously under paid merchandise processing fees on 2 groups of customs entries, Ct. of Intl. Trade abused its discretion in awarding prejudgment interest on penalty (Fed. Cir.), 225:A–14 (11/21/08)
– Economic outlook, industry faces grim 2009, particularly in semiconductor manufacturing, OECD report, 246:A–1 (12/23/08)
– Export of electronic waste to developing nations, House Energy and Commerce Com. investigating EPA's regulation, 224:A–16 (11/20/08)
– Internet providers

See INTERNET

– Recycling of electronic equipment

See WASTES

CONFERENCES AND MEETINGS

– ABA tax section, Philadelphia conference

– – Carried interest, 221:G–2 (11/17/08)
– – International rules update, 220:G–5 (11/14/08)
– – IRS Appeals independence, 220:G–8 (11/14/08)
– – Tax expenditures, 219:G–11 (11/13/08)
– – Tax practice, 221:G–3 (11/17/08)
– – Tax shelters, 219:G–7 (11/13/08)

– AICPA Natl. Conf. on SEC and PCAOB developments

– – Auditor liability limits, 238:G–5 (12/11/08)
– – Business combinations, 238:G–13 (12/11/08)
– – Credit market crisis

– – – IASB member Leisenring, 236:G–5 (12/9/08)
– – – PCAOB Chrm. Olson, 236:G–7 (12/9/08)
– – – SEC Chief Accountant Hewitt, 236:G–5 (12/9/08)

– – Fair-value measurement

– – – Call options, 237:G–7 (12/10/08)
– – – FASB Chrm. Herz, 237:G–13 (12/10/08)
– – – Inactive markets, 238:G–5 (12/11/08)
– – – SEC Chrm. Cox, 236:G–8 (12/9/08)
– – – SEC Deputy Chief Accountant Kroeker, 236:G–8 (12/9/08)

– – FASB agenda, 237:G–12 (12/10/08)
– – IFRS, SEC roadmap, 237:G–6 (12/10/08)
– – MD&A disclosure, 237:G–4 (12/10/08)
– – Partnerships, investor rights, 238:G–3 (12/11/08)
– – Push down debt accounting, 237:G–5 (12/10/08)
– – Securitizations and consolidation, 238:G–9 (12/11/08)

– AICPA Natl. Tax Conf.

– – Accounting complexity, 211:G–5 (10/31/08)
– – Administrative appeals, 210:G–4 (10/30/08)
– – Electronic filing, 210:G–8 (10/30/08); 212:G–4 (11/3/08)
– – Ellentuck honored with award, 217:G–9 (11/10/08)
– – Estate and trust guidance, 211:G–7 (10/31/08)
– – FASB standards, 212:G–3 (11/3/08)
– – Losses, §382 relief, 211:G–10 (10/31/08)
– – Real estate investment trusts, 232:G–1 (12/3/08)
– – S corporations, 211:G–9 (10/31/08)
– – Sales-based royalties, 211:G–8 (10/31/08)
– – Tax administration, 210:G–3 (10/30/08)
– – Tax audits, 210:G–12 (10/30/08)
– – Tax enforcement, 210:G–2 (10/30/08)
– – Tax practice, 210:G–14 (10/30/08)
– – Taxpayer protection, 210:G–16 (10/30/08)

– American Law Institute-American Bar Ass'n, 192:A–9 (10/3/08); 192:A–10 (10/3/08); 192:A–11 (10/3/08)
– APEC forum

See ASIA

– Auditing conference at Baruch College, 235:G–8 (12/8/08); 235:G–8 (12/8/08)
– Calendar of events, 193:W–1 (10/6/08); 198:W–1 (10/14/08); 202:W–1 (10/20/08); 207:W–1 (10/27/08); 212:W–1 (11/3/08); 217:W–1 (11/10/08); 221:W–1 (11/17/08); 226:W–1 (11/24/08); 230:W–1 (12/1/08); 235:W–1 (12/8/08); 240:W–1 (12/15/08); 245:W–1 (12/22/08)
– California Tax Policy Conference, 218:H–1 (11/12/08); 218:H–2 (11/12/08); 218:H–4 (11/12/08)
– Deferred compensation, ABA conference

– – EESA limits, 219:G–3 (11/13/08)
– – 403(b) plans, 220:G–8 (11/14/08); 221:G–4 (11/17/08)
– – 409A, 457A guidance, 220:G–2 (11/14/08)
– – 457(f) guidance, 219:G–6 (11/13/08)

– Electronic filing

– – Council for Electronic Revenue Communication Advancement, 216:G–3 (11/7/08); 216:G–7 (11/7/08)
– – Electronic Tax Administration Advisory Comm. plans Oct. 31 public meeting, 196:G–7 (10/9/08); IRS notice, 196:TaxCore (10/9/08)

– Exempt organizations

– – ALI-ABA conference, 220:G–1 (11/14/08); 220:G–7 (11/14/08); 222:G–7 (11/18/08)
– – Independent Sector annual conference, nonprofits, 218:G–1 (11/12/08)
– – Western Conference, Loyola Law School and IRS, 225:G–6 (11/21/08); 225:G–6 (11/21/08)

– Financial Executives Intl., 222:I–3 (11/18/08); 222:I–4 (11/18/08); 223:G–9 (11/19/08); 224:G–6 (11/20/08); 224:G–12 (11/20/08)
– Financial services industry, TEI and LMSB conference

– – Consolidated returns, 210:G–15 (10/30/08)
– – Dispute resolution, 210:G–1 (10/30/08)
– – IRS Chief Counsel's achievements, 210:G–5 (10/30/08)
– – Life insurance, 210:G–7 (10/30/08)
– – Reclassifying securities, 210:G–11 (10/30/08)
– – Tax audits, 209:G–11 (10/29/08); 210:G–14 (10/30/08)
– – Tax havens, 209:G–9 (10/29/08)
– – Tiered issues, compliance, 209:G–10 (10/29/08); 210:G–15 (10/30/08)
– – Transfer pricing and FIN 48, 210:G–10 (10/30/08)
– – Withholding taxes, 209:G–7 (10/29/08)

– G-7

See G-7

– International tax, current issues

– – Accounting, 237:G–2 (12/10/08)
– – Contract manufacturing rules, 236:G–10 (12/9/08)
– – Cross-border reorganizations, 238:G–12 (12/11/08)
– – Foreign tax credit, 236:I–3 (12/9/08)
– – GWU-IRS annual institute set for Dec. 8-9, 202:G–5 (10/20/08); IRS Ann., 202:TaxCore (10/20/08); news release, 202:TaxCore (10/20/08)
– – Liechtenstein banks, tax information, 237:I–3 (12/10/08)
– – Loans from foreign subsidiaries, 236:G–2 (12/9/08)
– – Offshore tax havens, 237:G–9 (12/10/08)
– – Tax distribution, JCT tables, 237:G–1 (12/10/08)
– – Tax policy in global economy, 237:G–8 (12/10/08)
– – Tax treaties, 236:I–2 (12/9/08); 237:G–16 (12/10/08); 237:I–4 (12/10/08); 238:I–4 (12/11/08)
– – Transfer pricing, 237:G–9 (12/10/08)
– – Withholding taxes, 236:G–4 (12/9/08); 237:G–8 (12/10/08); 237:G–14 (12/10/08)

– Intl. Conference of Data Protection and Privacy Commissioners

See PRIVACY

– IRS advisory panel IRPAC plans Oct. 29 public meeting, 194:G–7 (10/7/08); IRS notice, 194:TaxCore (10/7/08)
– IRS Research Conference in 2009, paper proposals sought, 212:G–7 (11/3/08)
– Natl. Ass'n of State Bds. of Accountancy, 209:G–9 (10/29/08); 210:G–13 (10/30/08)
– NYU Inst. on Federal Taxation, 203:G–5 (10/21/08); 204:G–6 (10/22/08); 206:G–1 (10/24/08); 218:G–1 (11/12/08)
– PCAOB sets Oct. 22-23 advisory group meeting, 197:G–5 (10/10/08)
– Practicing Law Inst.

– – Credit default swaps, 225:G–8 (11/21/08)
– – Executive compensation, 223:G–7 (11/19/08)
– – Foreign tax credit abuses, 226:K–1 (11/24/08)
– – Reorganizations, 224:G–11 (11/20/08)
– – Tax administration, 225:G–2 (11/21/08)

– Solid Waste Ass'n of North America's WASTECON 2008, 205:A–13 (10/23/08); 205:A–16 (10/23/08)
– State and local taxes

– – Natl. Conference of State Legislatures, 227:G–3 (11/25/08); 227:H–4 (11/25/08)
– – NYU Inst., 242:G–1 (12/17/08); 242:H–3 (12/17/08)

– Tax Executives Inst.

– – Dispute resolution, 206:G–6 (10/24/08)
– – Foreign investment, 213:G–1 (11/4/08)
– – Sales tax simplification, 203:H–1 (10/21/08)
– – Tax shelters, 204:G–1 (10/22/08)
– – Transfer pricing, 205:I–6 (10/23/08)

– Taxpayer advocacy panel meetings

See TAXPAYER ADVOCACY PANELS

– UCLA Tax Controversy Inst., 210:G–1 (10/30/08)
– UN climate change conference in Poland

See CLIMATE CHANGE

CONGRESS, U.S.

– Ed. Note: This heading is used for administrative actions only. For coverage of legislation by bill number, see LEGISLATION, FEDERAL. For information on measures not yet assigned bill numbers, see relevant subject headings.
– Agenda, House Majority Leader Hoyer (D-Md) discusses Dem priorities, pay-go budget rule, 223:N–1 (11/19/08)
– Biden (D-Del) aide Kaufman (D) appointed by Del. governor to fill Senate seat for 2 years, 227:N–1 (11/25/08)
– CBO, if Dir. Orszag leaves to head OMB in Obama (D-Ill) admin., Congress may be left without top economist at crucial time, one budget expert says, 224:A–34 (11/20/08); House Budget Comm. Chrm. Spratt (D-SC) discusses qualities sought in new director, 236:A–32 (12/9/08)
– Chambliss (R) wins Ga. runoff, depriving Dems of 60-vote Senate majority, 233:N–1 (12/4/08)
– Departures

– – Brownback (R-Kan) won't seek re-election after term expires in 2010, 243:N–1 (12/18/08)
– – Emanuel (D-Ill) to serve as Obama's chief of staff, 216:N–1 (11/7/08); Emanuel to resign Jan. 2, 250:G–3 (12/31/08)
– – Hoekstra (R-Mich) decides not to seek re-election, hints at possible gubernatorial bid in 2010, 241:N–1 (12/16/08)
– – Martinez (R-Fla) announces plans to retire from Senate in 2010, 232:N–1 (12/3/08)
– – N.Y. governor will not name Clinton (D) successor until Senate seat vacant, 231:N–1 (12/2/08)
– – Obama (D-Ill) submits resignation from Senate, 220:N–1 (11/14/08); Gov. Blagojevich names Burris as Obama replacement, setting showdown with Senate Dems, 250:N–1 (12/31/08)
– – Salazar (D-Colo) nominated for Interior Sec'y, 243:G–7 (12/18/08)
– – Ways-Means Comm. ranking member McCrery (R-La) to leave Congress, cites accomplishments, Interview, 200:J–1 (10/16/08); McCrery to join D.C. lobbying firm in Jan., 239:G–8 (12/12/08)

– Election results, preview committees, BNA Special Report, 215:SplRpt (11/6/08); correction, 221:A–36 (11/17/08)
– Environmental scorecard points to both “great promise” and “major steps backward” in 110th Congress, 206:A–7 (10/24/08)
– Ethics

– – House Office of Congressional Ethics, Wise named staff director and chief counsel, 226:A–1 (11/24/08)
– – Jefferson (D-La) indictment on bribery charges upheld, clearing way for trial (4th Cir.), 219:A–34 (11/13/08); appeal of ruling that rejected Jefferson's request to dismiss most bribery charges refused, 240:A–25 (12/15/08)
– – Reform advocates urge House Speaker Pelosi (D-Cal) and Minority Leader Boehner (R-Ohio) to make changes to rules to restrict when lawmakers can negotiate for new job and begin lobbying activities, 233:A–15 (12/4/08)
– – Renzi (R-Ariz) corruption case, bipartisan group of House leaders urges rejection of wiretapped call phone conversations as evidence, 228:A–11 (11/26/08)
– – Senate former aide pleads guilty to failing to report lobbyist's gifts on tax returns (D.D.C.), 225:K–2 (11/21/08)
– – Stevens (R-Alaska) found guilty of false statements and for not disclosing gifts from VECO's Allen (D.D.C.), 208:A–17 (10/28/08); Stevens says campaign to continue despite verdict, 209:A–9 (10/29/08); Stevens vows to fight both to overturn verdict and to hold onto Senate seat, 211:A–11 (10/31/08); Stevens will face expulsion even if re-elected, Majority Leader Reid (D-Nev) says, 213:N–1 (11/4/08); Stevens ahead in vote tally, 215:SplRpt (11/6/08); businessman Weimar sentenced to 6 months in prison in Stevens-related corruption case, 220:A–17 (11/14/08); Begich passes Stevens, vote count continues, 220:N–3 (11/14/08); GOP delays decision until election results final, 223:N–4 (11/19/08); Stevens concedes to Begich (D), 224:N–1 (11/20/08); trial witness asks to “clarify” testimony, hearing set for Jan. 15, 231:A–16 (12/2/08); Stevens' attorneys allowed to file lengthy motion arguing for new trial (D.D.C.), 235:A–22 (12/8/08)
– – Ways-Means Chrm. Rangel (D-NY) advisers examine tax records as new questions about housing arise, 227:G–4 (11/25/08); GOP lawmakers raise fresh concerns on Rangel's fundraising from offshore drilling firm, 229:G–4 (11/28/08); Rangel says ethics investigation will exonerate him, 236:G–2 (12/9/08); House ethics probe expanded to look into Nabors Indus. contributions, 237:G–5 (12/10/08)

– GOP senators will insist on open amendment process, Minority Leader McConnell (R-Ky) says, 226:N–1 (11/24/08)
– House Appropriations Chrm. Obey (D-Wis) names Pheto to serve as staff director, 234:N–1 (12/5/08); Davis (D-Tenn) and Salazar (D-Colo) join Comm., 239:N–1 (12/12/08)
– House Energy and Commerce Chrm., Dingell (D-Mich) rallies support to battle Waxman (D-Cal) challenge, 216:N–5 (11/7/08); Dem Steering and Policy Comm. casts 25 votes for Waxman and 22 votes for Dingell, but fight continues, 224:A–26 (11/20/08); Waxman win catches many in industry off-guard, BNA Special Report, 225:C–1 (11/21/08); Waxman victory signals more rapid action on climate change, 225:C–2 (11/21/08); issues related to FDA and pharmaceuticals may be priorities under Waxman, 225:C–3 (11/21/08); Waxman takes chair away from Dingell, 225:N–2 (11/21/08); new Dem members named, 239:N–1 (12/12/08); Dingell will take lead role on health care, has chairman emeritus title, 245:N–1 (12/22/08)
– House GOP Steering Comm. preparing to hear ranking member presentations, 234:N–1 (12/5/08); most members retain ranking positions, Young (Alaska) steps down from Natural Resources Comm. top seat, 238:N–1 (12/11/08); Hastings (Wash) will replace Young, step down from ethics panel, 239:N–1 (12/12/08)
– House Judiciary Comm. expected to rework handling of intellectual property issues, 220:N–1 (11/14/08)
– House leadership, Emanuel (D-Ill) to serve as Obama's chief of staff, 216:N–1 (11/7/08); lawmakers announce bids for Dem and GOP caucus chairmen posts, Blunt (R-Ill) to step down as GOP Whip, 216:N–3 (11/7/08); Lungren (R-Cal) to challenge GOP leader Boehner (R-Ohio), Larson (D-Conn) expected to replace Emanuel, 221:N–3 (11/17/08); Dem House leaders re-elected, 223:N–4 (11/19/08); GOP re-elects Boehner as Minority Leader, Cantor (R-Va) takes whip post, 224:N–2 (11/20/08)
– House Natural Resources Comm., Hastings (R-Wash) will replace Young (R-Alaska) as ranking GOP member, 239:N–1 (12/12/08)
– House Oversight and Government Reform Chrm., decision on Waxman (D-Cal) replacement likely in Dec., Miller (D-Cal) says, 225:N–3 (11/21/08); Towns (D-NY) cites gains in campaign to chair, 233:A–16 (12/4/08); Towns (D-NY) to lead Comm., 238:N–2 (12/11/08); Dems ratify Towns for Oversight chair, 239:N–1 (12/12/08)
– House Science Comm. Chrm. Gordon (D-Tenn) outlines priorities, 244:A–14 (12/19/08)
– House Select Comm. on Energy Independence and Global Warming, Pelosi (D-Cal) calls for 2-year renewal, 226:A–16 (11/24/08)
– House sets Oct. 30 as target adjournment date for 2009, 235:N–2 (12/8/08)
– International trade, newly elected 111th Congress likely to be more supportive of free trade and open markets than some believe to be the case, industry representatives say, 222:A–17 (11/18/08)
– Lame duck session possible in mid-Nov., Senate Majority Leader Reid (D-Nev) provides schedule of pro forma sessions, 192:N–1 (10/3/08); lawmakers will return for organizational meetings, panel hearings on financial breakdown planned, 193:N–1 (10/6/08); House returns Nov. 17 to consider economic stimulus plan, 209:G–8 (10/29/08); House Majority Leader Hoyer (D-Md) and Reid differ on prospects for stimulus this year, 218:N–1 (11/12/08); Reid outlines meeting schedule during week of Nov. 17, 220:N–3 (11/14/08); lawmakers focus on auto bailout, economic stimulus, party leadership elections, 221:N–1 (11/17/08); Dec. session possible House, Senate Dem leaders warn lawmakers, 225:N–1 (11/21/08); Dems try again on auto bailout, Obama advisers to attend forum, panels meet on fiscal crisis, 235:N–1 (12/8/08)
– Lieberman (I-Conn) meets with Majority Leader Reid (D-Nev) on Homeland Security Comm. chairmanship, 213:N–1 (11/4/08); Reid says Dem Caucus will decide Lieberman's status, 218:N–2 (11/12/08); Lieberman retains chairmanship, decision linked to Dem majority tally, 223:N–2 (11/19/08)
– Senate Appropriations Comm., Byrd (D-WVa) to relinquish control, Inouye (D-Haw) to be Chrm., 217:N–1 (11/10/08)
– Senate Banking Comm., Dodd (D-Conn) to continue as chairman, outlines priority issues, principles, 216:N–4 (11/7/08)
– Senate Dem agenda with expanded majority outlined by Schumer (D-NY), 210:A–28 (10/30/08); no changes made in leadership, 223:N–3 (11/19/08); Dems poised to take 58-vote majority, 224:N–1 (11/20/08); Reid (D-Nev) announces committee chairmanships, hires senior adviser, 241:N–1 (12/16/08)
– Senate Environment and Public Works Comm. announces appointments of Goffman as senior counsel for global warming and air issues, and Heaton as deputy staff director and general counsel, 198:A–24 (10/14/08)
– Senate Finance Comm.

– – Enzi (R-Wyo) expresses interest if seat opens, 218:N–2 (11/12/08)
– – Koch named tax chief, 233:G–7 (12/4/08)
– – Salazar (D-Colo) nominated for Interior Sec'y, 243:G–7 (12/18/08)

– Senate GOP readies for leadership elections, 216:N–2 (11/7/08); McConnell (R-Ky) to continue as Minority Leader, 223:N–3 (11/19/08); Chambliss (R) wins Ga. runoff, depriving Dems of 60-vote majority, 233:N–1 (12/4/08)
– Senate HELP Comm., Bingaman (D-NM) takes Clinton's (D-NY) place on health reform working group, 241:N–1 (12/16/08)
– Senate races, disputed elections

See ELECTIONS 2008

– Senate sessions, 111th Congress, Majority Leader Reid (D-Nev) circulates outline, 227:N–1 (11/25/08)
– 2010 elections

– – Menendez (D-NJ) named to lead Dem Senatorial Campaign Comm., 228:N–1 (11/26/08)
– – Van Hollen (D-Md) will remain Chrm. of House Dems' campaign committee, 218:N–2 (11/12/08)

– Ways-Means Comm.

– – Comm. size increased, Dems name 5 new members, 238:N–2 (12/11/08)
– – Dem seat opens with Emanuel's (D-Ill) departure for White House post, 216:N–4 (11/7/08); Yarmuth (D-Ky) and Gillibrand (D-NY) being considered for vacancies, aide says, 217:N–2 (11/10/08); Grijalva declines Ways-Means assignment, 242:N–1 (12/17/08)
– – Ethics probe of Chrm. Rangel (D-NY)

See Ethics, this heading

– – Health care and tax reform to dominate Comm. agenda, Chrm. Rangel (D-NY) says, 225:G–7 (11/21/08); 4 new Dem members eager to work on health care, tax reform, BNA Analysis & Perspective, 244:J–1 (12/19/08)
– – Rangel (D-NY) to continue as chairman, 224:G–14 (11/20/08)
– – Ranking member, Herger (R-Cal) and Camp (R-Mich) vie for GOP leadership, BNA Analysis & Perspective, 207:J–1 (10/27/08); aides say GOP may select ranking member in mid Dec., 222:N–2 (11/18/08); Camp (R-Mich) selected by GOP Steering Comm., 238:N–1 (12/11/08)
– – Tax Found. honors McCrery (R-La) and Neal (D-Mass), 225:G–10 (11/21/08)

CONNECTICUT

– Appeals, revenue agency creates Web site to assist taxpayers file, 216:H–2 (11/7/08)
– Businesses warned not to dip into withholding, sales taxes for expenses during recession, 250:H–1 (12/31/08)
– Depreciation bonus in federal stimulus not available on Conn. corporate returns, guidance issued, 205:H–1 (10/23/08)
– Historic preservation, final tax credit rules adopted, 230:H–2 (12/1/08)
– Same-sex marriages get same tax treatment as other marriages, Atty. Gen. opinion, 218:H–3 (11/12/08)
– Tax amnesty, governor calls for legislative session to adopt 2-month amnesty, 207:H–2 (10/27/08); legislation signed, 233:H–2 (12/4/08)

CONSOLIDATED RETURNS

– Bank's tax-exempt obligations, IRS §265(b) guidance likely delayed by financial crisis, LMSB counsel says, 210:G–15 (10/30/08)
– Debt transactions, IRS unveils final rules on transactions of group members, 248:G–1 (12/29/08); text of TD 9442, 248:L–36 (12/29/08)
– Depreciation deduction not computed at group level, court rules on refund claim for 1986 (N.D. Ill.), 247:K–1 (12/24/08); decision text, 247:TaxCore (12/24/08)
– Duplicated losses in consolidated groups, unified rule