Congress considered a variety of tax issues over the course of 2004. Some of these were relatively narrow, applying to particular sectors or activities: energy taxation, charitable giving and charities, Internet taxation, tax shelters, and a variety of expiring tax benefits that apply to particular investments or activities. More prominent, however, were two more general issues that were the focus of tax policy deliberations for much of the year: domestic and international business taxation; and the extension of temporary tax cuts for individuals that were initially enacted in 2001 and in 2003.