PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance.
Congressional Research Service
Version 00 · Introduced in Senate · Aug 3, 2006
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.
Showing the opening paragraphs of the official summary.
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.
People & committees
Sen. Stabenow, Debbie [D-MI] · D–MI
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Primary sources
Text links open the official source. We currently store references to these documents.
Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
AI Conversation Starters
Choose a perspective, copy a prompt, and paste it into your preferred AI. Each prompt includes the bill version and available official source links, and asks for counterarguments as well as supporting evidence.
Analyze S.3829 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
Examine S.3829 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
Examine S.3829 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.
Examine S.3829 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.