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set forth supra. The first paragraph of the Committee report’s
explanation of the bill is identical to the corresponding
paragraph of the Ways and Means Committee’s report which is
identical to the Committee report explanations of the same
amendment as introduced on June 10, 1987 in H.R. 2636 and S.
1350, set forth supra.3 S. Rept. 100-445, at 4 (1988).
The Finance Committee report’s descriptions of the
amendments to the definitions of “investment interest” and
“personal interest” are identical to the descriptions in the
staff pamphlet describing the introduced bill which are identical
to the 1987 committee report explanations of the same amendments,
set forth supra. Id. at 35, 36.
The Senate considered S. 2238 and, after completing work on
floor amendments, called up the House-passed bill (H.R. 4333),
substituted the text of S. 2238 as amended, passed H.R. 4333 as
so amended, and asked for a conference. 134 Cong. Rec. 29792
(Oct. 11, 1988). The House and Senate amendments to the
investment interest and personal interest definitions being
identical, they were approved without further explanation by the
conference committee. H. Conf. Rept. 100-1104, Vol. I at 53, 54,
3 The Finance Committee’s amendment added titles III
(Corrections to Collection and Exemption Procedures for Excise
Taxes on Diesel and Nongasoline Aviation Fuels), IV (Other
Corrections and Modifications), V (Railroad Unemployment and
Retirement Amendments), and VI (Social Security Act Amendments),
but did not change the short title of the bill (sec. 1(a)).
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