CONTENTS

INTRODUCTION ....

I. SUMMARY

II. DESCRIPTION OF THE BILLS........

1. S. 90 (Senators Domenici, Boren, Symms, and

Others): "The Environmental Infrastructure Act

of 1991"

2. S. 150 (Senators Moynihan, Danforth, Boren,

Chafee, Pryor, Daschle, Symms, and Others):

"The Higher Education Tax-Exempt Bond

Reform Act of 1991"........

3. S. 267 (Senators Reid, Bryan, Symms, and

Others): State Taxation of Pension Income of

Nonresidents .......

4. S. 284 (Senators Bradley, Symms, Grassley,

Chafee, Danforth, Baucus, Breaux, Packwood,

Roth, and Others): Treatment of Payments

Under Life Insurance Contracts for Terminally

Ill Individuals.........

5. S. 649 (Senators Breaux, Chafee, Pell, and

Others): Repeal of the Luxury Excise Tax on

Boats and Yachts.........

6. S. 913 (Senators Baucus, Dodd, Riegle, and

Boren): "The Tax-Exempt Bond Simplification

Act of 1991".

(III)