89–008 

115TH CONGRESS REPORT " ! HOUSE OF REPRESENTATIVES 2d Session 115–1054 

PROVIDING FOR CONSIDERATION OF THE SENATE AMENDMENT TO THE 

BILL (H.R. 88) TO MODIFY THE BOUNDARY OF THE SHILOH NATIONAL 

MILITARY PARK LOCATED IN TENNESSEE AND MISSISSIPPI, TO ESTABLISH PARKER’S CROSSROADS BATTLEFIELD AS AN AFFILIATED AREA OF 

THE NATIONAL PARK SYSTEM, AND FOR OTHER PURPOSES 

NOVEMBER 28, 2018.—Referred to the House Calendar and ordered to be printed 

Mr. SESSIONS, from the Committee on Rules, 

submitted the following 

R E P O R T 

[To accompany H. Res. 1160] 

The Committee on Rules, having had under consideration House 

Resolution 1160, by a record vote of 6 to 1, report the same to the 

House with the recommendation that the resolution be adopted. 

SUMMARY OF PROVISIONS OF THE RESOLUTION

The resolution provides for the consideration of the Senate 

amendment to H.R. 88, the Shiloh National Military Park Boundary Adjustment and Parker’s Crossroads Battlefield Designation 

Act. The resolution makes in order a motion offered by the chair 

of the Committee on Ways and Means or his designee that the 

House concur in the Senate amendment to H.R. 88 with an amendment consisting of the text of Rules Committee Print 115–85 modified by the amendment printed in this report. The resolution 

waives all points of order against consideration of the motion. The 

resolution provides that the Senate amendment and the motion 

shall be considered as read. The resolution provides one hour of debate on the motion equally divided and controlled by the chair and 

ranking minority member of the Committee on Ways and Means. 

EXPLANATION OF WAIVERS

The waiver of all points of order against consideration of the motion includes a waiver of the following: • Clause 7 of rule XVI, which requires that no motion or 

proposition on a subject different from that under consideration shall be admitted under color of amendment; 

• Clause 10 of rule XXI, which prohibits the consideration of 

a bill if it has the net effect of increasing mandatory spending 

over the five-year or ten-year period; 

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• Section 302(f) of the Congressional Budget Act, which prohibits consideration of legislation providing new budget authority in excess of a 302(a) allocation of such authority; and 

• Section 311 of the Congressional Budget Act, which prohibits consideration of legislation that would cause revenues to 

be less than the level of total revenues for the first fiscal year 

or for the total of that first fiscal year and the ensuing fiscal 

years for which allocations are provided. 

COMMITTEE VOTES

The results of each record vote on an amendment or motion to 

report, together with the names of those voting for and against, are 

printed below: 

Rules Committee record vote No. 283 

Motion by Mr. Collins to report the rule. Adopted: 6–1 

Majority Members Vote Minority Members Vote 

Mr. Cole ............................................................ ................... Mr. McGovern ................................................... Nay 

Mr. Woodall ...................................................... ................... Mr. Hastings of Florida ................................... ...................

Mr. Burgess ...................................................... Yea Mr. Polis ........................................................... ...................

Mr. Collins ........................................................ Yea Mrs. Torres ....................................................... ...................

Mr. Byrne .......................................................... ...................

Mr. Newhouse ................................................... Yea 

Mr. Buck ........................................................... Yea 

Ms. Cheney ....................................................... Yea 

Mr. Sessions, Chairman ................................... Yea 

SUMMARY OF THE AMENDMENT CONSIDERED AS ADOPTED

1. Brady, Kevin (TX): MANAGER’S clarifies that the Carr and 

Hill fires are included within the Mendocino fire area and the 

Camp and Woolsey fire area, respectively. For purposes of defining 

a qualified Yutu distribution, clarifies the designation of the disaster area and typhoon to reference ‘‘Typhoon Yutu disaster area’’ 

and ‘‘Typhoon Yutu’’, respectively. It aligns the start date for determining whether an employer is eligible for the Mendocino wildfire 

employee retention credit with the start date of the designated incident period in the Federal disaster declaration. The amendment 

provides for automatic extension of IRS filing dates for taxpayers 

in a federally declared disaster area, clarifies the applicability period for modifications with respect to section 403(b) plans, clarifies 

the language regarding refunds of overpayments and installments 

of deemed repatriation net tax liability. It also eliminates the increase in unrelated business taxable income related to certain 

transportation fringe benefits and modifies the rules related to 

business holdings of private foundations. 

TEXT OF AMENDMENT CONSIDERED AS ADOPTED

Page 21, line 20, insert ‘‘(including the Carr wildfire of 2018)’’ before the period. 

Page 22, line 3, insert ‘‘(including the Carr wildfire of 2018)’’ before the period. 

Page 22, line 15, insert ‘‘(including the Hill wildfire of 2018)’’ before the period. 

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Page 22, line 24, insert ‘‘(including the Hill wildfire of 2018)’’ before the period. 

Page 36, line 23, strike ‘‘Mangkhut’’ and insert ‘‘Yutu’’. 

Page 36, line 25, strike ‘‘Mangkhut’’ and insert ‘‘Yutu’’. 

Page 61, line 7, strike ‘‘September 19’’ and insert ‘‘July 23’’. 

Page 87, after line 25, insert the following: 

SEC. 206. AUTOMATIC EXTENSION OF FILING DEADLINE. 

(a) IN GENERAL.—Section 7508A is amended by adding at the 

end the following new subsection: 

‘‘(d) MANDATORY 60-DAY EXTENSION.—In the case of— 

‘‘(1) any individual whose principal place of abode is in a disaster area (as defined in section 165(i)(5)(B)), and 

‘‘(2) any taxpayer if the taxpayer’s principal place of business 

(other than the business of performing services of an employee) 

is located in a disaster area (as so defined), 

the period beginning on the earliest incident date specified in the 

declaration to which such area relates and ending on the date 

which is 60 days after the latest incident date so specified shall be 

disregarded in the same manner as a period specified under subsection (a).’’. 

(b) EFFECTIVE DATE.—The amendment made by this section shall 

apply to Federally declared disasters declared after December 31, 

2017. 

Page 122, line 18, strike ‘‘Such guidance’’ and all that follows 

through line 19. 

Page 123, lines 4 through 5, strike ‘‘plan years beginning after 

December 31, 2008’’ and insert ‘‘years beginning before, on, or after 

the date of the enactment of this Act’’. 

Strike page 189, line 1, and all that follows through page 190, 

line 14, and insert the following: 

(e) AMENDMENT RELATING TO SECTION 14103.— 

(1) IN GENERAL.—Section 965(h) is amended by adding at the 

end the following new paragraph: 

‘‘(7) INSTALLMENTS NOT TO PREVENT CREDIT OR REFUND OF

OVERPAYMENTS OR INCREASE ESTIMATED TAXES.—If an election 

is made under paragraph (1) to pay the net tax liability under 

this section in installments— 

‘‘(A) no installment of such net tax liability shall— 

‘‘(i) in the case of a request for credit or refund, be 

taken into account as a liability for purposes of determining whether an overpayment exists for purposes of 

section 6402 before the date on which such installment 

is due, or 

‘‘(ii) for purposes of section 6425(c)(1)(A), be treated 

as a tax described in such section before the date on 

which such installment is due, and 

‘‘(B) the first sentence of section 6403 shall not apply 

with respect to any such installment.’’. 

(2) INTEREST NOT PAYABLE ON CLAIMS FOR CREDIT OR REFUND

MADE BEFORE ENACTMENT.—So much of the amendment made 

by paragraph (1) as relates to section 965(h)(7)(A)(i) of the Internal Revenue Code of 1986 (as added by such paragraph) 

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shall apply to requests for credit or refund made after the date 

of the enactment of this Act. 

Page 191, after line 12, insert the following: 

TITLE VI—EXEMPT ORGANIZATIONS 

SEC. 601. REPEAL OF INCREASE IN UNRELATED BUSINESS TAXABLE 

INCOME BY DISALLOWED FRINGE. 

(a) IN GENERAL.—Section 512(a) is amended by striking paragraph (7). 

(b) EFFECTIVE DATE.—The amendment made by this section shall 

take effect as if included in section 13703 of Public Law 115-97. 

SEC. 602. CERTAIN PURCHASES OF EMPLOYEE-OWNED STOCK DISREGARDED FOR PURPOSES OF FOUNDATION TAX ON EXCESS BUSINESS HOLDINGS. 

(a) IN GENERAL.—Section 4943(c)(4)(A) is amended by adding at 

the end the following new clause: 

‘‘(v) CERTAIN PURCHASES OF EMPLOYEE-OWNED STOCK

DISREGARDED.—For purposes of clause (i), subparagraph (D), and paragraph (2), any voting stock 

which— 

‘‘(I) is not readily tradable on an established securities market, 

‘‘(II) is purchased by the business enterprise on 

or after January 1, 2005, from a stock bonus or 

profit sharing plan described in section 401(a) in 

which employees of such business enterprise participate, in connection with a distribution from 

such plan, and 

‘‘(III) is held by the business enterprise as treasury stock, cancelled, or retired, 

shall be treated as outstanding voting stock, but only 

to the extent so treating such stock would not result 

in permitted holdings exceeding 49 percent (determined without regard to this clause). The preceding 

sentence shall not apply with respect to the purchase 

of stock from a plan during the 10-year period beginning on the date the plan is established.’’ 

(b) EFFECTIVE DATE.— 

(1) IN GENERAL.—The amendments made by this section 

shall apply to taxable years ending after the date of enactment 

of this Act and to purchases by a business enterprise of voting 

stock in taxable years beginning before, on, or after the date 

of enactment of this Act. 

(2) SPECIAL RULE FOR GRANDFATHERED FOUNDATIONS IN CASE

OF DECREASE IN OWNERSHIP BY REASON OF PRE-ENACTMENT

PURCHASES.—Section 4943(c)(4)(A)(ii) of the Internal Revenue 

Code of 1986 shall not apply with respect to any decrease in 

the percentage of holdings in a business enterprise by reason 

of section 4943(c)(4)(A)(v) of such Code (as added by this section). 

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