J. Maxwell Cleland on Taxes

DemocratGA

Taxes130 votes · 86.6/100 consistent

Raise revenueCut taxes

237 roll calls on this member’s record are tagged Taxes. 130 of them counted toward the score above: 60 toward “Raise revenue” and 70 toward “Cut taxes”.

The other 107 did not count: 107 were roll calls whose direction on this issue could not be read confidently — mostly procedural motions — and 0 were ones they did not cast a yea or nay on. They are listed below anyway, marked as not scored, because a filtered list of votes is not a voting record.

Date	What was voted on	Voted	Counted as
1997-10-31	A bill to amend the Internal Revenue Code of 1986 to allow tax-free expenditures from education individual retirement accounts for elementary and secondary school expenses, to increase the maximum annual amount of contributions to such accounts, and for other purposes. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN NOT HAVING VOTED IN THE AFFIRMATIVE, SENATE FAILED TO CLOSE FURTHER DEBATE ON H.R. 2646. .)H.R. 2646 · 105th Congress · On the Cloture Motion	Nay	Raise revenue
1997-07-31	A bill to provide for reconciliation pursuant to subsections (b)(2) and (d) of section 105 of the concurrent resolution on the budget for fiscal year 1998. — (SENATE AGREED TO THE CONFERENCE REPORT ON H.R. 2014, TO PROVIDE FOR RECONCILIATION PURSUANT TO SUBSECTIONS (B)(2) AND (D) OF SECTION 105 OF THE CONCURRENT RESOLUTION ON THE BUDGET FOR FISCAL YEAR 1998.)H.R. 2014 · 105th Congress · On the Conference Report	Yea	Cut taxes
1997-07-31	A bill to provide for reconciliation pursuant to subsections (b)(2) and (d) of section 105 of the concurrent resolution on the budget for fiscal year 1998. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN HAVING VOTED IN THE AFFIRMATIVE, SENATE AGREED TO WAIVE POINTS OF ORDER AGAINST THE CONGRESSIONAL BUDGET ACT WITH RESPECT TO CONSIDERATION OF THE CONFERENCE REPORT.)H.R. 2014 · 105th Congress · On the Motion	Yea	Direction not readable
1997-06-27	A bill to provide for reconciliation pursuant to subsections (b)(2) and (d) of section 105 of the concurrent resolution on the budget for fiscal year 1998. — (SENATE PASSED H.R. 2014, TO PROVIDE FOR RECONCILIATION PURSUANT TO SUBSECTIONS (B)(2) AND (D) OF SECTION 105 OF THE CONCURRENT RESOLUTION ON THE BUDGET FOR FISCAL YEAR 1998, AFTER STRIKING ALL AFTER THE ENACTING CLAUSE AND INSERTING IN LIEU THEREOF THE TEXT OF S. 949.)H.R. 2014 · 105th Congress · On Passage of the Bill	Yea	Cut taxes
1997-06-27	To provide for the indexing of assets to determine capital gain. — (SENATE AGREED TO THE ALLARD AMENDMENT NO. 577, TO PROVIDE FOR THE INDEXING OF ASSETS TO DETERMINE CAPITAL GAIN.)S. 949 · 105th Congress · On the Amendment	Nay	Raise revenue
1997-06-27	To eliminate the percentage depletion allowance for certain minerals. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN NOT HAVING VOTED IN THE AFFIRMATIVE, SENATE REJECTED A MOTION TO WAIVE THE CONGRESSIONAL BUDGET ACT WITH RESPECT TO CONSIDERATION OF FEINGOLD/BUMPERS AMENDMENT NO. 582, TO ELIMINATE THE PERCENTAGE DEPLETION ALLOWANCE FOR CERTAIN MINERALS.)S. 949 · 105th Congress · On the Motion	Nay	Cut taxes
1997-06-27	An original bill to provide revenue reconciliation pursuant to section 104(b) of the concurrent resolution on the budget for fiscal year 1998. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN HAVING VOTED IN THE AFFIRMATIVE, SENATE AGREED TO A MOTION TO WAIVE THE CONGRESSIONAL BUDGET ACT WITH RESPECT TO CONSIDERATION OF SECTION 702(D) OF THE BILL, REGARDING INTERCITY PASSENGER RAIL FUNDING.)S. 949 · 105th Congress · On the Motion	Yea	Direction not readable
1997-06-27	To allow taxpayers with income tax liability to take the child tax credit before the earned income tax credit, and for other purposes. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN NOT HAVING VOTED IN THE AFFIRMATIVE, SENATE REJECTED A MOTION TO WAIVE THE CONGRESSIONAL BUDGET ACT WITH RESPECT TO CONSIDERATION OF LANDRIEU AMENDMENT NO. 532, TO ALLOW TAXPAYERS WITH INCOME TAX LIABILITY TO TAKE THE CHILD TAX CREDIT BEFORE THE EARNED INCOME TAX CREDIT. .)S. 949 · 105th Congress · On the Motion	Yea	Cut taxes
1997-06-27	To strike the provision relating to the extension and modification of subsidies for alcohol fuels. — (SENATE REJECTED THE MCCAIN AMENDMENT NO. 548, TO STRIKE THE PROVISION RELATING TO THE EXTENSION AND MODIFICATION OF SUBSIDIES FOR ALCOHOL FUELS. .)S. 949 · 105th Congress · On the Amendment	Nay	Cut taxes
1997-06-27	To improve health care quality and reduce health care costs by establishing a National Fund for Health Research that would significantly expand the nation's investment in medical research. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN NOT HAVING VOTED IN THE AFFIRMATIVE, SENATE REJECTED A MOTION TO WAIVE THE CONGRESSIONAL BUDGET ACT WITH RESPECT TO CONSIDERATION OF HARKIN AMENDMENT NO. 579, TO IMPROVE HEALTH CARE QUALITY AND REDUCE HEALTH CARE COSTS BY ESTABLISHING A NATIONAL FUND FOR HEALTH RESEARCH THAT WOULD SIGNIFICANTLY EXPAND THE NATION'S INVESTMENT IN MEDICAL RESEARCH.)S. 949 · 105th Congress · On the Motion	Yea	Direction not readable
1997-06-27	To encourage improvements in child care services and options for meeting employment-related child care needs. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN NOT HAVING VOTED IN THE AFFIRMATIVE, SENATE REJECTED A MOTION TO WAIVE THE CONGRESSIONAL BUDGET ACT WITH RESPECT TO CONSIDERATION OF JEFFORDS AMENDMENT NO. 555, TO ENCOURAGE IMPROVEMENTS IN CHILD CARE SERVICES AND OPTIONS FOR MEETING EMPLOYMENT-RELATED CHILD CARE NEEDS. .)S. 949 · 105th Congress · On the Motion	Yea	Direction not readable
1997-06-27	To provide a credit against tax for employers who provide child care assistance for dependents of their employees. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN HAVING VOTED IN THE AFFIRMATIVE, SENATE AGREED TO A MOTION TO WAIVE THE CONGRESSIONAL BUDGET ACT WITH RESPECT TO CONSIDERATION OF KOHL AMENDMENT NO. 575.)S. 949 · 105th Congress · On the Motion	Yea	Cut taxes
1997-06-27	To strike provisions establishing IRA Plus Accounts. — (SENATE AGREED TO THE BINGAMAN AMENDMENT NO. 541, TO STRIKE PROVISIONS ESTABLISHING IRA PLUS ACCOUNTS.)S. 949 · 105th Congress · On the Amendment	Yea	Raise revenue
1997-06-27	To allow tax-free expenditures from an education individual retirement account for elementary and secondary school expenses and to adjust the modifications to the minimum tax. — (SENATE AGREED TO THE COVERDELL AMENDMENT NO. 574, TO ALLOW TAX-FREE EXPENDITURES FROM AN EDUCATION INDIVIDUAL RETIREMENT ACCOUNT FOR ELEMENTARY AND SECONDARY SCHOOL EXPENSES AND TO ADJUST THE MODIFICATIONS TO THE MINIMUM TAX. .)S. 949 · 105th Congress · On the Amendment	Nay	Raise revenue
1997-06-27	To increase the excise tax on cigarettes by 43 cents per pack and increase the tax on other tobacco products by a proportionate amount, and direct $12,000,000,000 of the resulting revenues be applied to the children's health initiative. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN NOT HAVING VOTED IN THE AFFIRMATIVE, SENATE REJECTED A MOTION TO WAIVE THE CONGRESSIONAL BUDGET ACT WITH RESPECT TO CONSIDERATION OF KENNEDY/DASCHLE AMENDMENT NO. 573, TO INCREASE THE EXCISE TAX ON CIGARETTES BY 43 CENTS PER PACK AND INCREASE THE TAX ON OTHER TOBACCO PRODUCTS BY A PROPORTIONATE AMOUNT, AND DIRECT $12,000,000,000 OF THE RESULTING REVENUES BE APPLIED TO THE CHILDREN'S HEALTH INITIATIVE.)S. 949 · 105th Congress · On the Motion	Yea	Raise revenue
1997-06-27	To extend the number of hours for debate on a reconciliation bill and make other improvements. — (SENATE AGREED TO THE BYRD AMENDMENT NO. 572, TO EXTEND THE NUMBER OF HOURS FOR DEBATE ON A RECONCILIATION BILL AND MAKE OTHER IMPROVEMENTS.)S. 949 · 105th Congress · On the Amendment	Yea	Direction not readable
1997-06-27	To ensure that future revenue windfalls to the Federal Treasury are reserved for tax or deficit reduction -- not additional spending. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN NOT HAVING VOTED IN THE AFFIRMATIVE, SENATE REJECTED A MOTION TO WAIVE THE CONGRESSIONAL BUDGET ACT WITH RESPECT TO CONSIDERATION OF ABRAHAM AMENDMENT NO. 538, TO ENSURE THAT FUTURE REVENUE WINDFALLS TO THE FEDERAL TREASURY ARE RESERVED FOR TAX OR DEFICIT REDUCTION.)S. 949 · 105th Congress · On the Motion	Nay	Raise revenue
1997-06-27	To establish an enforcement mechanism in the Senate to ensure a balanced budget beginning with fiscal year 2002 and to require the President to submit balanced budgets. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN NOT HAVING VOTED IN THE AFFIRMATIVE, SENATE REJECTED A MOTION TO WAIVE THE CONGRESSIONAL BUDGET ACT WITH RESPECT TO CONSIDERATION OF FRIST AMENDMENT NO. 571, TO ESTABLISH A 60 VOTE POINT OF ORDER AGAINST ANY LEGISLATION THAT INCREASES THE BUDGET DEFICIT AFTER THE YEAR 2002 AND TO REQUIRE THE PRESIDENT TO SUBMIT BALANCED BUDGETS.)S. 949 · 105th Congress · On the Motion	Nay	Direction not readable
1997-06-27	To establish procedures to ensure a balanced Federal budget by fiscal year 2002. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN NOT HAVING VOTED IN THE AFFIRMATIVE, SENATE REJECTED A MOTION TO WAIVE THE CONGRESSIONAL BUDGET ACT WITH RESPECT TO CONSIDERATION OF BROWNBACK/KOHL AMENDMENT NO. 570, TO ESTABLISH PROCEDURES TO ENSURE A BALANCED FEDERAL BUDGET BY FISCAL YEAR 2002. .)S. 949 · 105th Congress · On the Motion	Nay	Direction not readable
1997-06-27	To modify the pay-as-you-go requirement of the budget process to prohibit the use of tax increases to pay for mandatory spending increases. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN NOT HAVING VOTED IN THE AFFIRMATIVE, SENATE REJECTED A MOTION TO WAIVE THE CONGRESSIONAL BUDGET ACT WITH RESPECT TO CONSIDERATION OF CRAIG AMENDMENT NO. 569, TO MODIFY THE PAY-AS-YOU-GO REQUIREMENT OF THE BUDGET PROCESS TO PROHIBIT THE USE OF TAX INCREASES TO PAY FOR MANDATORY SPENDING INCREASES.)S. 949 · 105th Congress · On the Motion	Nay	Raise revenue
1997-06-27	To prohibit the scoring, for budget purposes, of revenues associated with the sale of certain Federal lands. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN NOT HAVING VOTED IN THE AFFIRMATIVE, SENATE REJECTED A MOTION TO WAIVE THE CONGRESSIONAL BUDGET ACT WITH RESPECT TO CONSIDERATION OF BUMPERS AMENDMENT NO. 568, TO PROHIBIT THE SCORING, FOR BUDGET PURPOSES, OF REVENUES ASSOCIATED WITH THE SALE OF CERTAIN FEDERAL LANDS.)S. 949 · 105th Congress · On the Motion	Yea	Direction not readable
1997-06-27	To guarantee a balanced Federal budget and expand tax relief options. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN NOT HAVING VOTED IN THE AFFIRMATIVE, SENATE REJECTED A MOTION TO WAIVE THE CONGRESSIONAL BUDGET ACT WITH RESPECT TO CONSIDERATION OF GRAMM AMENDMENT NO. 566, TO GUARANTEE A BALANCED FEDERAL BUDGET AND EXPAND TAX RELIEF OPTIONS. .)S. 949 · 105th Congress · On the Motion	Nay	Raise revenue
1997-06-27	To implement the enforcement provisions of the Bipartisan Budget Agreement, enforce the Balanced Budget Act of 1997, extend the Budget Enforcement Act of 1990 through fiscal year 2002, and make technical and conforming changes to the Congressional Budget and Impoundment Control Act of 1974 and the Balanced Budget and Emergency Deficit Control Act of 1995. — (SENATE AGREED TO THE DOMENICI/LAUTENBERG AMENDMENT NO. 537, TO IMPLEMENT THE ENFORCEMENT PROVISIONS OF THE BIPARTISAN BUDGET AGREEMENT, ENFORCE THE BALANCED BUDGET ACT OF 1997, EXTEND THE BUDGET ENFORCEMENT ACT OF 1990 THROUGH FISCAL YEAR 2002, AND MAKE TECHNICAL AND CONFORMING CHANGES TO THE CONGRESSIONAL BUDGET AND IMPOUNDMENT CONTROL ACT OF 1974 AND THE BALANCED BUDGET AND EMERGENCY DEFICIT CONTROL ACT OF 1985.)S. 949 · 105th Congress · On the Amendment	Yea	Direction not readable
1997-06-27	To allow payroll taxes to be included in the calculation to tax liability for receiving the children's tax credit, and for other purposes. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN NOT HAVING VOTED IN THE AFFIRMATIVE, SENATE REJECTED A MOTION TO WAIVE THE CONGRESSIONAL BUDGET ACT WITH RESPECT TO CONSIDERATION OF KERRY AMENDMENT NO. 554, TO ALLOW PAYROLL TAXES TO BE INCLUDED IN THE CALCULATION OF TAX LIABILITY FOR RECEIVING THE CHILDREN'S TAX CREDIT. .)S. 949 · 105th Congress · On the Motion	Yea	Cut taxes
1997-06-27	To let families decide for themselves how best to use their child tax credit. — (SENATE AGREED TO THE GRAMM AMENDMENT NO. 552, TO ALLOW FAMILIES TO DECIDE FOR THEMSELVES HOW BEST TO USE THEIR CHILD TAX CREDIT.)S. 949 · 105th Congress · On the Amendment	Nay	Raise revenue
1997-06-27	To increase the deduction for self-employed health insurance costs, and for other purposes. — (SENATE AGREED TO THE NICKLES MODIFIED AMENDMENT NO. 551, TO PROVIDE FOR AN INCREASE IN DEDUCTION FOR HEALTH INSURANCE COSTS OF SELF-EMPLOYED INDIVIDUALS, AND TO MODIFY RULES FOR ALLOCATING INTEREST EXPENSE TO TAX-EXEMPT INTEREST.)S. 949 · 105th Congress · On the Amendment	Yea	Cut taxes
1997-06-26	To increase the deduction for health insurance costs of self-employed individuals, and to increase the excise tax on tobacco products. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN NOT HAVING VOTED IN THE AFFIRMATIVE, SENATE REJECTED A MOTION TO WAIVE THE CONGRESSIONAL BUDGET ACT WITH RESPECT TO CONSIDERATION OF DURBIN AMENDMENT NO. 519, TO INCREASE THE DEDUCTION FOR HEALTH INSURANCE COSTS OF SELF-EMPLOYED INDIVIDUALS, AND TO INCREASE THE EXCISE TAX ON TOBACCO PRODUCTS.)S. 949 · 105th Congress · On the Motion	Nay	Direction not readable
1997-06-26	To eliminate tax deductions for advertising and promotion expenditures relating to alcoholic beverages and to increase funding for programs that educate and prevent the abuse of alcohol among our Nation's youth. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN NOT HAVING VOTED IN THE AFFIRMATIVE, SENATE REJECTED A MOTION TO WAIVE SECTION 305(B)(2) OF THE CONGRESSIONAL BUDGET ACT WITH RESPECT TO CONSIDERATION OF BYRD AMENDMENT NO. 540, TO ELIMINATE TAX DEDUCTIONS FOR ADVERTISING AND PROMOTION EXPENDITURES RELATING TO ALCOHOLIC BEVERAGES AND TO INCREASE FUNDING FOR PROGRAMS THAT EDUCATE AND PREVENT THE ABUSE OF ALCOHOL AMONG OUR NATION'S YOUTH.)S. 949 · 105th Congress · On the Motion	Yea	Raise revenue
1997-06-26	To provide for children's health insurance initiatives. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN HAVING VOTED IN THE AFFIRMATIVE, SENATE AGREED TO WAIVE THE CONGRESSIONAL BUDGET ACT WITH RESPECT TO CONSIDERATION OF ROTH AMENDMENT NO. 520.)S. 949 · 105th Congress · On the Motion	Yea	Direction not readable
1997-06-26	To provide tax relief for working families, to increase the rate and spread the benefits of economic growth, and for other purposes. — (SENATE REJECTED THE DASCHLE AMENDMENT NO. 527, IN THE NATURE OF A SUBSTITUTE.)S. 949 · 105th Congress · On the Amendment	Yea	Cut taxes
1997-06-26	An original bill to provide revenue reconciliation pursuant to section 104(b) of the concurrent resolution on the budget for fiscal year 1998. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN NOT HAVING VOTED IN THE AFFIRMATIVE, SENATE REJECTED A MOTION TO WAIVE THE CONGRESSIONAL BUDGET ACT WITH RESPECT TO CONSIDERATION OF A DORGAN MOTION TO REFER TO THE COMMITTEE ON THE BUDGET WITH INSTRUCTIONS. .)S. 949 · 105th Congress · On the Motion	Nay	Direction not readable
1997-06-26	To impose a lifetime cap of $1,000,000 on capital gains reduction. — (SENATE REJECTED THE DORGAN AMENDMENT NO. 517, TO IMPOSE A LIFETIME CAP OF $1,000,000 ON CAPITAL GAINS REDUCTION.)S. 949 · 105th Congress · On the Amendment	Nay	Cut taxes
1997-06-26	To repeal the depletion allowance available to certain hardrock mining companies. — (THREE-FIFTHS OF THOSE SENATORS DULY CHOSEN AND SWORN NOT HAVING VOTED IN THE AFFIRMATIVE, SENATE REJECTED A MOTION TO WAIVE THE CONGRESSIONAL BUDGET ACT WITH RESPECT TO CONSIDERATION OF BUMPERS AMENDMENT NO. 518, TO REPEAL THE DEPLETION ALLOWANCE AVAILABLE TO CERTAIN HARDROCK MINING COMPANIES.)S. 949 · 105th Congress · On the Motion	Nay	Cut taxes
1997-05-22	To ensure that the 4.3 cent federal gas tax increase enacted in 1993, which for the first time dedicated a permanent gas tax increase to general revenues, will be transferred to the Highway Trust Fund, providing about $7 billion per year more for transportation infrastructure. — (SENATE AGREED TO GRAMM MODIFIED AMENDMENT NO. 320, TO ENSURE THAT THE 4.3 CENTS FEDERAL GAS TAX INCREASE ENACTED IN 1993 WILL BE TRANSFERRED TO THE HIGHWAY TRUST FUND.)S.Con.Res. 27 · 105th Congress · On the Amendment	Yea	Direction not readable
1997-05-21	To hold nondefense discretionary spending for fiscal years 1998 through 2002 to the levels proposed by President Clinton in his fiscal year 1997 budget request for these same years, saving $76 billion, and using these savings to increase the net tax cut from $85 billion to $161 billion, allowing full funding of the $500 per child tax credit and full funding of the capital gains tax cut. — (SENATE TABLED GRAMM AMENDMENT NO. 318, TO HOLD NONDEFENSE DISCRETIONARY SPENDING FOR FISCAL YEARS 1998 THROUGH 2002 TO THE SAME LEVELS PROPOSED IN THE PRESIDENT'S FISCAL YEAR 1997 BUDGET REQUEST.)S.Con.Res. 27 · 105th Congress · On the Motion to Table	Yea	Raise revenue
1997-05-20	To improve funding of critical programs to assist infants, toddlers and young children by increasing the discretionary spending caps by $15,752 billion in outlays over five years and offsetting this effort by closing corporate tax loopholes. — (SENATE REJECTED THE DODD MODIFIED AMENDMENT NO. 296, TO INCREASE THE DISCRETIONARY SPENDING CAPS BY $15.752 BILLION IN OUTLAYS OVER FIVE YEARS TO IMPROVE FUNDING OF CRITICAL PROGRAMS TO ASSIST INFANTS, TODDLERS AND YOUNG CHILDREN, AND OFFSET THIS EFFORT BY CLOSING CORPORATE TAX LOOPHOLES.)S.Con.Res. 27 · 105th Congress · On the Motion to Table	Yea	Cut taxes
1997-04-15	A bill to amend the Internal Revenue Code of 1986 to impose civil and criminal penalties for the unauthorized access of tax returns and tax return information by Federal employees and other persons, and for other purposes. — (SENATE PASSED S. 522, TO AMEND THE INTERNAL REVENUE CODE OF 1986 TO IMPOSE CIVIL AND CRIMINAL PENALTIES FOR THE UNAUTHORIZED ACCESS OF TAX RETURNS AND TAX RETURN INFORMATION BY FEDERAL EMPLOYEES AND OTHER PERSONS.)S. 522 · 105th Congress · On Passage of the Bill	Yea	Direction not readable

Sorted newest first. “Counted as” is which end of the Raise revenue / Cut taxes axis the vote moved this member toward, using the direction recorded for this issue on that roll call. Open any row to see the full measure, the tally, and the reason that direction was assigned.