S. 3829 (109th): Tax Relief and Minimum Wage Act of 2006

Introduced:
Aug 03, 2006 (109th Congress, 2005–2006)
Sponsor:
Sen. Debbie Stabenow [D-MI]
Status:
Died (Referred to Committee)

The bill’s title was written by the bill’s sponsor. S. stands for Senate bill.

GovTrack’s Bill Summary

We don’t have a summary available yet.

Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


8/3/2006--Introduced.
Tax Relief and Minimum Wage Act of 2006 - Amends the Internal Revenue Code to extend through 2007 various provisions relating to business investment and economic development, education, research, health care, environmental remediation, and investment in the District of Columbia, Puerto Rico, and American Samoa. Revises the system of tax incentives for investment in New York Liberty Zone property.
Modifies tax administration provisions relating to awards for whistleblowers, frivolous tax filings, authority of the Internal Revenue Service to disclose tax return information, and refund rules for aviation kerosene.
Authorizes the issuance of tax-exempt zone academy bonds and rural renaissance bonds.
Allows expensing of mine safety equipment and a tax credit for mine rescue team training costs.
Allows a taxpayer election to deduct certain gain from timber sales.
Suspends until 2008 the disallowance of the tax deduction for business travel expenses of a spouse.
Amends the Fair Labor Standards Act of 1938 to increase the federal minimum wage rate. Applies such increased wage rate to the Commonwealth of the Northern Mariana Islands.
Surface Mining Control and Reclamation Act Amendments of 2006 - Amends the Surface Mining Control and Reclamation Act of 1977 to:
(1) reauthorize the Abandoned Mine Reclamation Fund (AMR Fund) through FY2021;
(2) reduce rates of reclamation fees payable by mine operators to the AMR Fund; and
(3) revise allocations of payments to states for reclamation of abandoned mines.
Amends the Internal Revenue Code with respect to liability of mine operators for payment of health care premiums of retired miners.

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.


No summary available.

House Democratic Caucus Summary

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The bill contains the following citations to other parts of U.S. law:

Slip Laws

Slip laws refer to enacted bills and joint resolutions in their original form as enacted by Congress, that is, before other laws amend them. Slip laws are cited as “Public Law XXX-YYY”, where XXX is the number of the Congress in which the bill or resolution was introduced.

  • Public Law 109-234

United States Code

The United States Code is the compilation of permanent laws enacted by Congress. Temporary and other non-permanent laws do not appear in the United States Code. (About half of the United States Code is the law itself, called positive law. The other half is merely a compilation of the laws but has no legal significance.)

Statutes at Large

The United States Statutes at Large is the compilation of all laws enacted by Congress.

  • 120 Stat. 484