June 5, 1995 CONGRESSIONAL RECORD— SENATE S7697 

S. 882. A bill to designate the Federal 

building at 1314 LeMay Boulevard, Ellsworth 

Air Force Base, South Dakota, as the 

‘‘Cartney Koch McRaven Child Development 

Center,’’ and for other purposes; to the Committee on Environment and Public Works. 

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SUBMISSION OF CONCURRENT AND 

SENATE RESOLUTIONS 

The following concurrent resolutions 

and Senate resolutions were read, and 

referred (or acted upon), as indicated: 

By Mr. SPECTER (for himself and Mr. 

INHOFE): 

S. Res. 128. A resolution prohibiting the 

use of United States Ground Forces in Bosnia-Hercegovina; to the Committee on Foreign Relations. 

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STATEMENTS ON INTRODUCED 

BILLS AND JOINT RESOLUTIONS 

By Mrs. HUTCHISON: 

S. 880. A bill to enhance fairness in 

compensating owners of patents used 

by the United States; to the Committee on the Judiciary. 

LEGISLATION ENHANCING FAIRNESS IN THE

COMPENSATION OF PATENT OWNERS

Mrs. HUTCHISON. Mr. President, I 

am introducing a bill today to provide 

fairness to our Nation’s inventors. As 

the law is now written, inventors 

whose patents are taken for use by the 

Federal Government have only one recourse to obtain compensation—they 

are compelled by statute to bring a 

lawsuit against the Government. Under 

court interpretations, they are forced 

to bear all costs of the lawsuit, even 

when they win their case. This bill 

would permit patent holders whose 

claims are upheld to be reimbursed, as 

well, for their reasonable costs. 

In 1982, when the U.S. Claims Court 

was created, the Congress made significant improvements in the existing law 

concerning claims against the Government. It did not, however, give consideration to the fairness of the existing 

statutes that require payment of compensation to persons whose patent 

rights are taken for national defense or 

other purposes. The Congress simply 

carried over the existing provisions of 

section 1498(a) of title 28, requiring 

‘‘reasonable and entire compensation’’

for the taking of patent rights. Those 

provisions—fair on the surface—dated 

from the time of World War I. In the 

years since World War I, however, the 

statutory language has been applied by 

the courts in a manner that produces a 

serious inequity. 

The problem arises most frequently 

in cases involving an inventor whose 

rights have been infringed by a defense 

contractor. In such a case, the statute 

provides that the inventor’s only remedy is an action in the U.S. Claims 

Court against the Government—the 

beneficiary of the defense contractor’s 

infringement—on the theory that, indirectly, the Government has taken the 

patent rights for public use. 

The Government is authorized to 

take private property, for the benefit 

of the public, under the power of ‘‘eminent domain.’’ It may do so, however, 

only upon paying the ‘‘just compensation’’ required by the fifth amendment 

to the Constitution. The principle applies to the taking of intellectual property—like patents—as well as tangible 

property. Statutory application of this 

principle to the taking of patent rights 

is found in the part of section 1498(a) of 

Title 28 that provides: 

Whenever an invention . . . covered by a 

patent . . . is used . . . by . . . the United 

States without a license of the owner . . ., 

the owner’s remedy shall be by action 

against the United States in the United 

States Claims Court for the recovery of his 

reasonable and entire compensation for such 

use. . . . 

It might logically be supposed that 

the constitutional requirements of 

‘‘just compensation’’ and the statutory 

requirements of ‘‘reasonable and entire 

compensation’’ would assure that an 

inventor will not suffer a loss when the 

Government takes his invention for 

public use. Unfortunately, logic and 

practice do not always keep pace with 

one another. The inventor does suffer 

loss—the costs of his lawsuit—and that 

loss can be significant. 

The current situation may be summarized as follows: In order to obtain 

any compensation at all under section 

1498, an inventor must initiate a lawsuit against the Government. After 

succeeding in such a suit, he becomes 

entitled to receive ‘‘reasonable and entire compensation.’’ But the inventor 

then finds that, under current court interpretations, he cannot recover any of 

the expenses, including the witnesses’

travel costs and reasonable attorneys’

fees, that he incurred as a result of 

having to pursue the civil action. The 

expenses are, in effect, deducted from 

that sum established to be fair compensation. In short, Government requires the victim of its taking to sue to 

recover his losses, forces him personally to bear all his costs in undertaking the suit, and leaves him with 

compensation that represents less than 

the true value of the property taken. 

This result is less than ‘‘just’’ and certainly is less than ‘‘reasonable and entire.’’

The courts have generally taken the 

position that if Congress had intended 

to include reimbursement of reasonable costs and attorneys’ fees within 

the term ‘‘reasonable and entire compensation’’ it should have said so specifically. 

That is what this bill does—it says so 

specifically. It would authorize expressly the recovery of reasonable 

costs by an inventor who is forced by 

statute to litigate against the Government in order to obtain compensation. 

It would permit the inventor to recover 

all his reasonable costs—including witnesses’ fees and travel costs, attorneys’

fees, charges by accountants and other 

experts, costs of employee time in reviewing records and otherwise preparing for the suit, court costs, and all 

related expenditures incurred as a result of bringing the lawsuit. The costs 

in each case would be scrutinized by 

the Claims Courts to assure that they 

were reasonable, of course, but to the 

extent they were reasonable they could 

be recovered. 

This problem should have been corrected long ago—when it first became 

apparent that court interpretations 

would not permit inventors to obtain a 

complete recovery. To continue this inequity would be a serious disservice to 

some of our most productive inventors, 

and to some of our best companies in 

important industries. We need to be 

fair with those inventors and companies in order to encourage innovation 

and make our country more competitive. This bill would help assure the 

necessary fairness. 

By Mr. PRYOR (for himself and 

Mr. GRASSLEY): 

S. 881. A bill to amend the Internal 

Revenue Code of 1986 to clarify provisions relating to church pension benefit plans, to modify certain provisions 

relating to participants in such plans, 

to reduce the complexity of and to 

bring workable consistency to the applicable rules, to promote retirement 

savings and benefits, and for other purposes; to the Committee on Finance. 

CHURCH RETIREMENT BENEFITS SIMPLIFICATION

ACT

Mr. PRYOR. Mr. President, I am 

pleased to introduce today the Church 

Retirement Benefits Simplification 

Act of 1995, legislation which I also introduced and held hearings on in the 

101st, 102d, and 103d Congresses. This 

act provides much needed clarification 

of the rules that apply to church retirement and welfare benefit plans and 

brings consistency to those rules. In 

addition, the act resolves significant 

problems churches face in administering their retirement and welfare 

benefit programs under current law. 

In developing this important legislation, we have worked closely with leaders of the pension boards of 30 mainline 

Protestant and Jewish denominations 

and a Catholic religious order. The employee benefit programs of these mainline denominations and order are 

among the oldest programs in our 

country. Several date from the 1700’s, 

and their median age is in excess of 50 

years. These programs provide retirement and welfare benefits for several 

hundred thousand clergy and lay workers employed by thousands of churches 

and church ministry organizations 

serving the spiritual needs of literally 

millions of members. 

Church retirement benefits programs 

began in recognition of a denomination’s mission to care for its church 

workers in their advanced years. Several church retirement and welfare 

benefit programs were initially formed 

to provide relief and benefits for retired, disabled, or impoverished ministers and families as particular cases 

of need were identified. As time passed, 

church denomination began to provide 

for the retirement needs of their ministers and lay workers on a current and 

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S7698 CONGRESSIONAL RECORD— SENATE June 5, 1995 

systematic basis. Today, church retirement and welfare benefit programs provide benefits for ministers and lay 

workers employed in all forms of pastoral, healing, teaching, and preaching 

ministries and missions, including, 

among others, local churches, seminaries, old-age homes, orphanages, 

mission societies, hospitals, universities, church camps and day care centers. 

Mr. President, the goal of the act is 

to clarify the rules that apply to 

church employee benefit plans. Under 

current law, these rules are generally 

lengthy and complex and are, for the 

most part, designed for for-profit, commercial employers. Most denominations are composed of thousands of 

work units, each having only a few employees, and the budgets of these work 

units are marginal at best. These organizations rely almost completely on 

contributions from the offering plate 

to support their missions, including 

the salaries and retirement and welfare 

benefits of their ministers and lay 

workers. Unlike for-profit business entities, churches cannot pass operating 

costs on to customers by raising prices. 

Churches are also much more loosely 

structured than most for-profit business organizations, and many denominations cannot impose requirements on 

their constituent parts. For example, 

hierarchically organized denominations may be able to control the provision of employee benefits to ministers 

and lay workers, while in congregational denominations, such control is 

typically more difficult. 

In addition, churches are tax-exempt 

and, unlike for-profit business organizations, have no need for tax deductions. Churches and church ministry 

organizations therefore lack the incentive of for-profit employers to maximize either the amount of the employer’s tax deduction or the amount of income which the highly compensated 

employees who control a for-profit 

business can shelter from current taxation through plan contributions and 

tax-free fringe or welfare benefits. 

Mr. President, retirement and employee benefit tax laws do not always 

take the difference between churches 

and for-profit employers into account, 

with the result that churches have had 

to divert a significant amount of time 

and resources from their religious mission and ministries in attempting to 

identify and comply with rules that in 

many instances are unworkable or simply not needed for church employee 

benefit plans. 

If the act becomes law, the reduction 

in administrative burdens and consequent savings in related costs now 

imposed on churches and church ministry organizations will outweigh any 

possible gain from an employee benefits policy perspective. Unlike the forprofit sector where cost savings result 

in a better bottom line for shareholders, savings in the church sector 

will find their way into missions and 

ministries that help people who need 

help. 

A 1993 study by Independent Sector, a 

national membership organization 

composed of over 600 tax-exempt organizations and corporate philanthropy 

departments, indicated that approximately half the funds contributed to 

churches is used in service to others. 

Religious congregations are the primary voluntary service providers for 

neighborhoods. Ninety-two percent of 

religious congregations have one or 

more programs in human services. 

Three-fifths of religious congregations 

offer family counseling, and more than 

one-third—almost 40 percent—give 

means or shelter to the poor. Some 74 

percent donate for international relief 

or missionary activity, and almost 90 

percent sponsor hospices, health programs, hospitals, or provide for the disabled, retarded, or people in crises. The 

Independent Sector study indicated 

that in 1991 religious congregations 

made $6.6 billion in direct grants to 

other groups and gave $15.9 billion for 

education, human services and health 

programs. These figures are well beyond the giving of all U.S. foundations 

and corporations combined. 

It is my view that the Congress 

should do everything possible to ensure 

that churches can continue to maximize their contributions toward these 

important missions and ministries, 

rather than paying for costs of complying with rules that are unworkable 

or not needed for church employee benefit plans. 

The cornerstone of the act is a recodification of the rules applicable to 

church retirement plans so that all of 

such rules in the Internal Revenue 

Code are identified, simplified, and separated from the rules that apply to forprofit employers. Retirement plan 

issues unique to churches will thus not 

be inadvertently affected when Congress is considering future Code 

changes which are applicable to forprofit employers but not appropriate 

for churches. 

The act would also ensure that 

church retirement plans, whether described in the new proposed section 

401A—applicable only to those church 

section 401(a) plans that affirmatively 

decide to be subject to it—or section 

403(b), are subject to the same coverage 

and related rules. In 1986, Congress determined that the section 403(b) plans 

of churches and so-called qualified 

church controlled organizations should 

not be subjected to coverage and related rules. The act would extend this 

same relief to church section 401(a) 

plans and would also eliminate the 

troublesome qualified church controlled organization approach in favor 

of a provision that only subjects 

church-related hospitals and universities to applicable coverage and related rules. The act, consistent with 

the law that now applies to church section 401(a) plans, would also clarify 

that the coverage rules that will apply 

to the section 403(b) programs of 

church-related hospitals and universities are those that were applicable 

prior to the enactment of the Employee Retirement Income Security 

Act of 1974. 

The act also would resolve a number 

of other problems many church pension 

boards face under current law. For example, under present law there is a 

question as to whether self-employed 

ministers and chaplains who work for 

nonchurch employers are able to participate in their denomination’s retirement and welfare benefit programs. 

The act would make it clear that such 

ministers may participate in such programs. 

The act would also: 

Make it clear that the portion of a 

retired minister’s pension which is 

treated as parsonage allowance is not 

subject to Self Employment Contribution Act, or SECA, taxes; 

For the first time, subject church 

plans to definite, objective vesting 

schedules; 

Solve several church employer aggregation problems; 

Provide relief that will result in better retirement income for foreign missionaries; 

Simplify the required distribution 

rules that apply to church retirement 

plans; 

Eliminate an unworkable requirement under the so-called section 403(b) 

catch-up contribution rules; and 

Make relief granted under section 457 

consistent with coverage relief proposed for church retirement and welfare benefit plans. 

Mr. President, I ask unanimous consent that the bill be printed in the 

RECORD. 

There being no objection, the bill was 

ordered to be printed in the RECORD, as 

follows: 

S. 881 

Be it enacted by the Senate and House of Representatives of the United States of America in 

Congress assembled, 

SECTION 1. SHORT TITLE; AMENDMENT OF 1986 

CODE. 

(a) SHORT TITLE.—This Act may be cited as 

the ‘‘Church Retirement Benefits Simplification Act of 1995’’. 

(b) AMENDMENT OF 1986 CODE.—Except as 

otherwise expressly provided, whenever in 

this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a 

section or other provision of the Internal 

Revenue Code of 1986. 

SEC. 2. NEW QUALIFICATION PROVISION FOR 

CHURCH PLANS. 

(a) IN GENERAL.—Subpart A of part I of 

subchapter D of chapter 1 (relating to pension, profit-sharing, stock bonus plans, etc.) 

is amended by adding after section 401 the 

following new section: 

‘‘SEC. 401A. QUALIFIED CHURCH PLAN. 

‘‘(a) GENERAL RULE.—For purposes of all 

Federal laws, including this title, a qualified 

church plan shall be treated as satisfying the 

requirements of section 401(a), and all references in (or pertaining to) this title and 

such laws to a plan described in section 

401(a) shall include a qualified church plan. 

Except as otherwise provided in this section, 

no paragraph of section 401(a) shall apply to 

a qualified church plan. 

‘‘(b) DEFINITION OF QUALIFIED CHURCH

PLAN.—A plan is a qualified church plan if 

such plan meets the following requirements: 

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June 5, 1995 CONGRESSIONAL RECORD— SENATE S7699 

‘‘(1) CHURCH PLAN REQUIREMENT.—The plan 

is a church plan (within the meaning of section 414(e)), and the election provided by section 410(d) has not been made with respect to 

such plan. 

‘‘(2) EMPLOYEE CONTRIBUTIONS ARE NONFORFEITABLE.—An employee’s rights in the 

employee’s accrued benefit derived from the 

employee’s own contributions are nonforfeitable. 

‘‘(3) VESTING REQUIREMENTS.—The plan satisfies the requirements of subparagraph (A) 

or (B). 

‘‘(A) 10-YEAR VESTING.—A plan satisfies the 

requirements of this paragraph if an employee who has at least 10 years of service 

has a nonforfeitable right to 100 percent of 

the employee’s accrued benefit derived from 

employer contributions. 

‘‘(B) 5- TO 15-YEAR VESTING.—A plan satisfies the requirements of this paragraph if an 

employee who has completed at least 5 years 

of service has a nonforfeitable right to a percentage of the employee’s accrued benefit derived from employer contributions which is 

not less than the percentage determined 

under the following table: 

Nonforfeitable ‘‘Years of service percentage 

5 ............................. 25

6 ............................. 30

7 ............................. 35

8 ............................. 40

9 ............................. 45

10 ........................... 50

11 ........................... 60

12 ........................... 70

13 ........................... 80

14 ........................... 90

15 or more .............. 100. 

‘‘(C) YEARS OF SERVICE.—For purposes of 

this paragraph, an employee’s years of service shall be determined in accordance with 

any reasonable method selected by the plan 

administrator. 

‘‘(4) FUNDING REQUIREMENTS.—The plan 

meets the funding requirements of section 

401(a)(7) as in effect on September 1, 1974. 

‘‘(5) ADDITIONAL REQUIREMENTS.—

‘‘(A) The plan meets the requirements of 

paragraphs (1), (2), (8), (9), (16), (17), (25), (27), 

and (30) of section 401(a). 

‘‘(B) If the plan includes employees of an 

organization which is not a church, the plan 

meets the requirements of sections 401(a)(3) 

and 401(a)(6) (as in effect on September 1, 

1974) and sections 401(a)(4), 401(a)(5), and 

401(m). 

For purposes of subparagraph (B), the plan 

administrator may elect to treat the portion 

of the plan maintained by any organization 

(or organizations) described in subparagraph 

(B) as a separate plan (or plans). ‘‘(c) DEFINITIONS AND SPECIAL RULES.—

‘‘(1) CHURCH.—For purposes of this section, 

the term ‘church’ means a church or a convention or association of churches, including 

an organization described in section 

414(e)(3)(A) and an organization described in 

section 414(e)(3)(B)(ii), other than—

‘‘(A) an organization described in section 

170(b)(1)(A)(ii) above the secondary school 

level (other than a school for religious training), or 

‘‘(B) an organization described in section 

170(b)(1)(A)(iii)—

‘‘(i) which provides community service for 

inpatient medical care of the sick or injured 

(including obstetrical care); and 

‘‘(ii) not more than 50 percent of the total 

patient days of which during any year are 

customarily assignable to the categories of 

chronic convalescent and rest, drug and alcoholic, epileptic, mentally deficient, mental, 

nervous and mental, and tuberculosis, and 

care for the aged. 

‘‘(2) SATISFACTION OF TRUST PROVISION.—A 

plan shall not fail to be described in this section merely because such plan is funded 

through an organization described in section 

414(e)(3)(A) if—

‘‘(A) such organization is subject to fiduciary requirements under applicable State 

law; 

‘‘(B) such organization is separately incorporated from the church or convention or association of churches which controls it or 

with which it is associated; 

‘‘(C) the assets which equitably belong to 

the plan are separately accounted for; and 

‘‘(D) under the plan, at any time prior to 

the satisfaction of all liabilities with respect 

to participants and their beneficiaries, such 

assets cannot be used for, or diverted to, purposes other than for the exclusive benefit of 

participants and their beneficiaries (except 

that this paragraph shall not be construed to 

preclude the use of plan assets to defray the 

reasonable costs associated with administering the plan and informing employees 

and employers of the availability of the 

plan). 

‘‘(3) CERTAIN SECTIONS APPLY.—Section 401 

(b), (c), and (h) shall apply to a qualified 

church plan. 

‘‘(4) FAILURE OF ONE ORGANIZATION MAINTAINING PLAN NOT TO DISQUALIFY PLAN.—If 

one or more organizations maintaining a 

church plan fail to satisfy the requirements 

of subsection (b), such plan shall not be 

treated as failing to satisfy the requirements 

of this section with respect to other organizations maintaining such plan. 

‘‘(5) CERTAIN EMPLOYEES NOT CONSIDERED

HIGHLY COMPENSATED AND EXCLUDED EMPLOYEES.—For purposes of this section, no employee shall be considered an officer, person 

whose principal duties consist in supervising 

the work of other employees, or highly compensated employee if such employee during 

the year or the preceding year received compensation from the employer of less than 

$50,000. For purposes of this section, there 

shall be excluded from consideration employees described in section 410(b)(3)(A). The Secretary shall adjust the $50,000 amount under 

this paragraph at the same time and in the 

same manner as under section 415(d). 

‘‘(6) TIME FOR DETERMINATION OF APPLICABLE LAW.—Except where otherwise specified, 

the determination of whether a plan meets 

the requirements of subsection (b) shall be 

made in accordance with the provisions of 

this title as in effect immediately following 

enactment of the Church Retirement Benefits Simplification Act of 1995.’’ (b) EFFECT ON EXISTING PLANS.—A church 

plan (within the meaning of section 414(e) of 

the Internal Revenue Code of 1986) which is 

otherwise subject to the applicable requirements of section 401(a) of such Code and 

which has not made the election provided by 

section 410(d) of such Code shall not be subject to section 401A of such Code, and shall 

remain subject to the applicable requirements of section 401(a) of such Code, unless 

the board of directors or trustees of an organization described in section 414(e)(3)(A) of 

such Code, or other appropriate governing 

body responsible for maintaining the plan, 

adopts a resolution under which the church 

plan is made subject to section 401A of such 

Code. 

(c) EFFECTIVE DATES.—

(1) IN GENERAL.—The amendment made by 

this section shall be effective for years beginning after December 31, 1994, except that 

the provisions of section 401A(b)(3) of the Internal Revenue Code of 1986 shall be effective 

for years beginning after December 31, 1996. 

No regulation or ruling under section 401(a) 

of such Code issued after December 31, 1994, 

shall apply to a qualified church plan described in section 401A of such Code unless 

such regulation or ruling is specifically 

made applicable by its terms to qualified 

church plans. 

(2) PRIOR YEARS.—A church plan (within 

the meaning of section 414(e) of such Code) 

shall not be deemed to have failed to satisfy 

the applicable requirements of section 401(a) 

of such Code for any year beginning prior to 

January 1, 1995. 

SEC. 3. RETIREMENT INCOME ACCOUNTS OF 

CHURCHES. 

(a) IN GENERAL.—Section 403(b)(9) is 

amended to read as follows: 

‘‘(9) RETIREMENT INCOME ACCOUNTS PROVIDED BY CHURCHES, ETC.—

‘‘(A) AMOUNTS PAID TREATED AS CONTRIBUTIONS.—For purposes of this title—

‘‘(i) a retirement income account shall be 

treated as an annuity contract described in 

this subsection, and 

‘‘(ii) amounts paid by an employer described in paragraph (1)(A) or by a church or 

a convention or association of churches, including an organization described in section 

414(e)(3)(A) or 414(e)(3)(B)(ii), to a retirement 

income account shall be treated as amounts 

contributed by the employer for an annuity 

contract for the employee on whose behalf 

such account is maintained. 

‘‘(B) RETIREMENT INCOME ACCOUNT.—For 

purposes of this paragraph, the term ‘retirement income account’ means a program established or maintained by a church, a convention or association of churches, including 

an organization described in section 

414(e)(3)(A), to provide benefits under this 

subsection for an employee described in 

paragraph (1) or an individual described in 

paragraph (13)(F), or their beneficiaries.’’

(b) EFFECTIVE DATES.—

(1) IN GENERAL.—The amendment made by 

this section shall be effective for years beginning after December 31, 1994. 

(2) PRIOR YEARS.—A church plan (within 

the meaning of section 414(e)) shall not be 

deemed to have failed to satisfy the applicable requirements of section 403(b) for any 

year beginning prior to January 1, 1995. 

SEC. 4. CONTRACTS PURCHASED BY A CHURCH. 

(a) CLARIFICATION OF APPLICABLE NONDISCRIMINATION REQUIREMENTS.—Subparagraph (D) of section 403(b)(1) is amended to 

read as follows: 

‘‘(D) except in the case of a contract purchased by a church, such contract is purchased under a plan which meets the nondiscrimination requirements of paragraph 

(12)(A), and’’. 

(b) CERTAIN COVERAGE RULES APPLY.—Subparagraph (B) of section 403(b)(12) is amended 

to read as follows: 

‘‘(B) CERTAIN REQUIREMENTS.—If a contract 

purchased by a church is purchased under a 

church plan (within the meaning of section 

414(e)) by—

‘‘(i) an organization described in section 

170(b)(1)(A)(ii) above the secondary school 

level (other than a school for religious training), or 

‘‘(ii) an organization described in section 

170(b)(1)(A)(iii)—

‘‘(I) which provides community service for 

inpatient medical care of the sick or injured 

(including obstetrical care), and 

‘‘(II) no more than 50 percent of the total 

patient days of which during any year are 

customarily assignable to the categories of 

chronic convalescent and rest, drug and alcoholic, epileptic, mentally deficient, mental, 

nervous and mental, and tuberculosis, and 

care for the aged, 

the plan meets the requirements of sections 

401(a)(3) and 401(a)(6), as in effect on September 1, 1974, and sections 401(a)(4), 

401(a)(5), 401(a)(17), and 401(m). 

For purposes of this subparagraph, the plan 

administrator may elect to treat the portion 

of the plan maintained by any organization 

(or organizations) described in this subparagraph as a separate plan (or plans).’’

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S7700 CONGRESSIONAL RECORD— SENATE June 5, 1995 

(c) SPECIAL RULES FOR CHURCHES.—Section 

403(b) is amended by adding the following 

new paragraph at the end thereof: 

‘‘(13) DEFINITIONS AND SPECIAL RULES.—

‘‘(A) CONTRACT PURCHASED BY A CHURCH.—

For purposes of this subsection, the term 

‘contract purchased by a church’ includes an 

annuity described in section 403(b)(1), a custodial account described in section 403(b)(7), 

and a retirement income account described 

in section 403(b)(9). 

‘‘(B) CHURCH.—For purposes of this subsection, the term ‘church’ means a church or 

a convention or association of churches, including an organization described in section 

414(e)(3)(A) or section 414(e)(3)(B)(ii). 

‘‘(C) VESTING.—In the case of a contract 

purchased by a church under a church plan 

(within the meaning of section 414(e))—

‘‘(i) sections 403(b)(1)(C) and 403(b)(6) shall 

not apply; 

‘‘(ii) such contract is not described in this 

subsection unless an employee’s rights in the 

employee’s accrued benefit under such contract which is attributable to contributions 

made pursuant to a salary reduction agreement are nonforfeitable; and 

‘‘(iii) such contract is not described in this 

subsection unless the plan satisfies the requirements of either of the following: 

‘‘(I) The plan provides that an employee 

who has at least 10 years of service has a 

nonforfeitable right to 100 percent of the employee’s accrued benefit derived from employer contributions. 

‘‘(II) The plan provides that an employee 

who has completed at least 5 years of service 

has a nonforfeitable right to a percentage of 

the employee’s accrued benefit derived from 

employer contributions which percentage is 

not less than the percentage determined 

under the following table: 

Nonforfeitable 

‘‘Years of service 

percentage 

5 ..................... 25

6 ..................... 30

7 ..................... 35

8 ..................... 40

9 ..................... 45

10 .................... 50

11 .................... 60

12 .................... 70

13 .................... 80

14 .................... 90

15 or more ...... 100. 

For purposes of clause (iii), an employee’s 

years of service shall be determined in accordance with any reasonable method selected by the plan administrator. 

‘‘(D) FAILURE OF ONE ORGANIZATION MAINTAINING PLAN NOT TO DISQUALIFY PLAN.—In 

the case of a contract purchased by a church 

under a church plan (within the meaning of 

section 414(e)), if one or more organizations 

maintaining the church plan fails to satisfy 

the requirements of this section, such plan 

shall not be treated as failing to satisfy the 

requirements of this section with respect to 

other organizations maintaining such plan. 

‘‘(E) CERTAIN EMPLOYEES NOT CONSIDERED

HIGHLY COMPENSATED AND EXCLUDED EMPLOYEES.—For purposes of this subsection, no employee for whom a contract is purchased by 

a church shall be considered an officer, person whose principal duties consist in supervising the work of other employees, or highly compensated employee if such employee 

during the year or the preceding year received compensation from the employer of 

less than $50,000. For purposes of this subsection, there shall be excluded employees 

described in section 410(b)(3)(A). The Secretary shall adjust the $50,000 amount under 

this subparagraph at the same time and in 

the same manner as under section 415(d). 

‘‘(F) CERTAIN MINISTERS MAY PARTICIPATE.—For purposes of this subsection—

‘‘(i) IN GENERAL.—The term ‘employee’

shall include a duly ordained, commissioned, 

or licensed minister of a church in the exercise of his or her ministry who is a self-employed individual (within the meaning of section 401(c)(1)(B)) or any duly ordained, commissioned, or licensed minister of a church 

in the exercise of his or her ministry who is 

employed by an organization other than an 

organization described in section 501(c)(3). 

‘‘(ii) TREATMENT AS EMPLOYER AND EMPLOYEE.—A self-employed minister described 

in clause (i) shall be treated as his or her 

own employer which is an organization described in section 501(c)(3) and which is exempt from tax under section 501(a). Such an 

employee who is employed by an organization other than an organization described in 

section 501(c)(3) shall be treated as employed 

by an organization described in section 

501(c)(3) and which is exempt from tax under 

section 501(a). 

‘‘(iii) COMPENSATION.—In determining the 

compensation of a self-employed minister described in clause (i), the earned income 

(within the meaning of section 401(c)(2)) of 

such minister shall be substituted for ‘the 

amount of compensation which is received 

from the employer’ under paragraph (3). 

In determining the years of service of a selfemployed minister described in clause (i), 

the years (and portions of years) in which 

such minister was a self-employed individual 

(within the meaning of section 401(c)(1)(B)) 

shall be included for purposes of paragraph 

(4). 

‘‘(G) TIME FOR DETERMINATION OF APPLICABLE LAW.—Except where otherwise specified, 

the determination of whether a contract purchased by a church meets the requirements 

of this subsection shall be made in accordance with the provisions of this title as in effect immediately following enactment of the 

Church Retirement Benefits Simplification 

Act of 1993.’’

(d) EFFECTIVE DATES.—

(1) IN GENERAL.—The amendments made by 

this section shall be effective for years beginning after December 31, 1994, except that 

the provisions of section 403(b)(13)(C)(iii) of 

the Internal Revenue Code of 1986 shall be effective for years beginning after December 

31, 1996. No regulation or ruling issued under 

section 401(a) or 403(b) of such Code after December 31, 1994, shall apply to a contract 

purchased by a church unless such regulation or ruling is specifically made applicable 

by its terms to such contracts. For purposes 

of applying the exclusion allowance of section 403(b)(2) of such Code and the limitations of section 415 of such Code, any contribution made after December 31, 1996, 

which is forfeitable pursuant to section 

403(b)(13)(C) of such Code shall be treated as 

an amount contributed to the contract in 

the year for which such contribution is made 

and not in the year the contribution becomes 

nonforfeitable. 

(2) PRIOR YEARS.—A church plan (within 

the meaning of section 414(e) of such Code) 

shall not be deemed to have failed to satisfy 

the applicable requirements of section 403(b) 

of such Code for any year beginning prior to 

January 1, 1995. 

SEC. 5. CHANGE IN DISTRIBUTION REQUIREMENT FOR RETIREMENT INCOME 

ACCOUNTS. 

(a) IN GENERAL.—Subparagraph (A) of section 403(b)(11) is amended by inserting ‘‘or, in 

the case of a retirement income account described in paragraph (9), within the meaning 

of section 401(k)(2)’’ after ‘‘section 72(m)(7)’’. 

(b) EFFECTIVE DATE.—The amendment 

made by this section shall be effective for 

years beginning after December 31, 1988. 

SEC. 6. REQUIRED BEGINNING DATE FOR DISTRIBUTIONS UNDER CHURCH 

PLANS. 

(a) IN GENERAL.—Subparagraph (C) of section 401(a)(9) is amended by striking the last 

sentence and inserting the following new 

sentence: ‘‘For purposes of this subparagraph, the term ‘church plan’ has the meaning given such term by section 414(e).’’

(b) EFFECTIVE DATE.—The amendment 

made by this section shall be effective as if 

included in the provision of the Tax Reform 

Act of 1986 to which such amendment relates. 

SEC. 7. PARTICIPATION OF MINISTERS IN 

CHURCH PLANS. 

(a) IN GENERAL.—Section 414 is amended by 

adding the following new subsection: 

‘‘(u) SPECIAL RULES FOR MINISTERS.—Notwithstanding any other provision of this 

title, if a duly ordained, commissioned, or licensed minister of a church in the exercise of 

his or her ministry participates in a church 

plan (within the meaning of section 414(e)), 

then—

‘‘(1) such minister shall be excluded from 

consideration for purposes of applying sections 401(a)(3), 401(a)(4), and 401(a)(5), as in effect on September 1, 1974, and sections 

401(a)(4), 401(a)(5), 401(a)(26), 401(k)(3), 401(m), 

403(b)(1)(D) (including section 403(b)(12)), and 

410 to any stock bonus, pension, profit-sharing, or annuity plan (including an annuity 

described in section 403(b) or a retirement income account described in section 403(b)(9)) 

described in this part. For purposes of this 

part, the church plan in which such minister 

participates shall be treated as a plan or contract meeting the requirements of section 

401(a), 401A, or 403(b) (including section 

403(b)(9)) with respect to such minister’s participation; and 

‘‘(2) such minister shall be excluded from 

consideration for purposes of applying an applicable section to any plan providing benefits described in an applicable section. 

For purposes of paragraph (2), the term ‘applicable section’ means section 79(d), section 

105(h), paragraphs (1), (2), and (3) of section 

120(c), section 125(b), section 127(b)(2), and 

paragraphs (2), (3), and (8) of section 129(d).’’

(b) EFFECTIVE DATE.—The amendment 

made by this section shall be effective for 

years beginning before, on, or after December 31, 1995. 

SEC. 8. CERTAIN RULES AGGREGATING EMPLOYEES NOT TO APPLY TO CHURCHES, 

ETC. 

(a) IN GENERAL.—Section 414 is amended by 

adding the following new subsection: 

‘‘(v) CERTAIN RULES AGGREGATING EMPLOYEES NOT TO APPLY TO CHURCHES, ETC.—

‘‘(1) IN GENERAL.—If the election provided 

by paragraph (3) is made, for purposes of sections 401(a)(3), 401(a)(4), and 401(a)(5), as in effect on September 1, 1974, and sections 

401(a)(4), 401(a)(5), 401(a)(17), 401(a)(26), 401(h), 

401(m), 410(b), 411(d)(1), and 416, subsections 

(b), (c), (m), (o), and (t) of this section shall 

not apply to treat the employees of churchrelated organizations as employed by a single employer, except in the case of employees of church-related organizations which 

are not exempt from tax under section 501(a) 

and which have a common, immediate parent. 

‘‘(2) DEFINITION OF CHURCH-RELATED ORGANIZATION.—For purposes of this subsection, 

the term ‘church-related organization’

means a church or a convention or association of churches, an organization described 

in section 414(e)(3)(A), an organization described in section 414(e)(3)(B)(ii), or an organization the employees of which would be aggregated with the employees of such organizations but for the election provided by paragraph (3). 

‘‘(3) ELECTION TO DISAGGREGATE.—The provisions of this subsection shall apply if a 

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June 5, 1995 CONGRESSIONAL RECORD— SENATE S7701 

church-related organization makes an election for itself and other church-related organizations (in such form and manner as the 

Secretary may by regulations prescribe) on 

or before the last day of the first plan year 

beginning on or after January 1, 1998.’’

(b) EFFECTIVE DATE.—The amendment 

made by this section shall be effective as if 

included in the provisions of Public Law 93–

406, Public Law 98–369, and Public Law 99–514 

to which such amendment relates. 

SEC. 9. SELF-EMPLOYED MINISTERS TREATED AS 

EMPLOYEES FOR PURPOSES OF CERTAIN WELFARE BENEFIT PLANS AND 

RETIREMENT INCOME ACCOUNTS. 

(a) IN GENERAL.—Section 7701(a)(20) is 

amended to read as follows: 

‘‘(20) EMPLOYEE.—For the purpose of applying the provisions of section 79 with respect 

to group-term life insurance purchased for 

employees, for the purpose of applying the 

provisions of sections 104, 105, and 106 with 

respect to accident or health insurance or 

accident or health plans, for the purpose of 

applying the provisions of section 101(b) with 

respect to employees’ death benefits, for the 

purpose of applying the provisions of subtitle 

A with respect to contributions to or under 

a stock bonus, pension, profit-sharing, or annuity plan, and with respect to distributions 

under such a plan, or by a trust forming part 

of such a plan, and for purposes of applying 

section 125 with respect to cafeteria plans, 

the term ‘employee’ shall include a duly ordained, commissioned, or licensed minister 

of a church in the exercise of his or her ministry who is a self-employed individual 

(within the meaning of section 401(c)(1)(B)) 

or a full-time life insurance salesman who is 

considered an employee for the purpose of 

chapter 21, or in the case of services performed before January 1, 1951, who would be 

considered an employee if his services were 

performed during 1951.’’

(b) EFFECTIVE DATE.—The amendment 

made by this section shall be effective for 

years beginning before, on, or after December 31, 1994. 

SEC. 10. DEDUCTIONS FOR CONTRIBUTIONS BY 

CERTAIN MINISTERS TO RETIREMENT INCOME ACCOUNTS. 

(a) IN GENERAL.—Section 404(a) is amended 

by adding the following new paragraph: 

‘‘(10) CONTRIBUTIONS BY CERTAIN MINISTERS

TO RETIREMENT INCOME ACCOUNTS.—In case 

contributions are made by a minister described in section 403(b)(13)(F) to a retirement income account described in section 

403(b)(9) and not by a person other than such 

minister, such contributions shall be treated 

as made to a trust which is exempt from tax 

under section 501(a) which is part of a plan 

which is described in section 401(a) and shall 

be deductible under this subsection to the 

extent such contributions do not exceed the 

exclusion allowance of such minister, determined under section 403(b)(2).’’

(b) EFFECTIVE DATE.—The amendment 

made by this section shall be effective for 

years beginning after December 31, 1994. 

SEC. 11. MODIFICATION FOR CHURCH PLANS OF 

RULES FOR PLANS MAINTAINED BY 

MORE THAN ONE EMPLOYER. 

(a) IN GENERAL.—Section 413(c) is amended 

by adding the following new paragraph: 

‘‘(8) CHURCH PLANS MAINTAINED BY MORE

THAN ONE EMPLOYER.—A church plan (within 

the meaning of section 414(e)) maintained by 

more than one employer, and with respect to 

which the election provided by section 410(d) 

has not been made, which commingles assets 

solely for purposes of investment and pooling 

for mortality experience to provide to participants annuities computed with reference 

to the balance in the participants’ accounts 

when such accounts become payable shall 

not be treated as a single plan maintained by 

more than one employer under this subsection. The rules provided by this paragraph 

shall apply for purposes of applying section 

403(b)(12) to such church plan.’’

(b) EFFECTIVE DATE.—The amendment 

made by this section shall be effective for 

years beginning before, on, or after December 31, 1994. 

SEC. 12. SECTION 457 NOT TO APPLY TO DEFERRED COMPENSATION OF A 

CHURCH. 

(a) IN GENERAL.—Paragraph (13) of section 

457(e) is amended to read as follows: 

‘‘(13) SPECIAL RULE FOR CHURCHES.—The 

term ‘eligible employer’ shall not include a 

church (within the meaning of section 

401A(c)(1)).’’

(b) EFFECTIVE DATE.—The amendment 

made by this section shall apply to taxable 

years beginning after December 31, 1978. 

SEC. 13. CHURCH PLAN MODIFICATION TO SEPARATE ACCOUNT REQUIREMENT OF 

SECTION 401(h). 

(a) EXCEPTION TO SEPARATE ACCOUNT REQUIREMENT.—Section 401(h) is amended by 

adding the following new sentence at the end 

thereof: ‘‘Notwithstanding the preceding sentence, in the case of a pension or annuity 

plan that is a church plan (within the meaning of section 414(e)) which is maintained by 

more than one employer, paragraph (6) shall 

not apply to an employee who is a key employee for purposes of section 416 solely because such employee is described in section 

416(i)(1)(A)(i) (relating to officers having an 

annual compensation greater than 150 percent of the amount in effect under section 

415(c)(1)(A)).’’

(b) APPLICATION OF SECTION 415(l).—Section 

415(l)(1) is amended to read as follows: 

‘‘(1) IN GENERAL.—For purposes of this section, the following shall be treated as an annual addition to a defined contribution plan 

for purposes of subsection (c): 

‘‘(A) Contributions allocated to any individual medical account which is part of a 

pension or annuity plan. 

‘‘(B) The actuarially determined amount of 

prefunding for the insurance value of benefits which are—

‘‘(i) described in section 401(h); 

‘‘(ii) paid under a pension or annuity plan 

that is a church plan (within the meaning of 

section 414(e)); 

‘‘(iii) paid under a plan maintained by 

more than one employer; and 

‘‘(iv) payable solely to an employee who is 

a key employee for purposes of section 415 

solely because such employee is described in 

section 416(i)(1)(A)(i) (relating to officers 

having an annual compensation greater than 

150 percent of the amount in effect under section 415(c)(1)(A)), his spouse, or his dependents. 

Subparagraph (B) of section (c)(1) shall not 

apply to any amount treated as an annual 

addition under the preceding sentence.’’

(c) EFFECTIVE DATE.—The amendment 

made by this section shall apply to years beginning after March 31, 1984. 

SEC. 14. RULE RELATING TO INVESTMENT IN 

CONTRACT NOT TO APPLY TO FOREIGN MISSIONARIES. 

(a) IN GENERAL.—The last sentence of section 72(f) is amended to read as follows: ‘‘The 

preceding sentence shall not apply to 

amounts which were contributed by the employer, as determined under regulations prescribed by the Secretary, to provide pension 

or annuity credits, to the extent such credits 

are attributable to services performed before 

January 1, 1963, and are provided pursuant to 

pension or annuity plan provisions in existence on March 12, 1962, and on that date applicable to such services, or to provide pension or annuity credits for foreign missionaries (within the meaning of section 

403(b)(2)(D)(iii)).’’

(b) EFFECTIVE DATE.—The amendment 

made by this section shall apply to taxable 

years beginning after December 31, 1994. 

SEC. 15. REPEAL OF ELECTIVE DEFERRAL 

CATCH-UP LIMITATION FOR RETIREMENT INCOME ACCOUNTS. 

(a) IN GENERAL.—Clause (iii) of section 

402(g)(8)(A) is amended to read as follows: 

‘‘(iii) except in the case of elective deferrals under a retirement income account described in section 403(b)(9), the excess of 

$5,000 multiplied by the number of years of 

service of the employee with the qualified 

organization over the employer contributions described in paragraph (3) made by the 

organization on behalf of such employee for 

prior taxable years (determined in the manner prescribed by the Secretary).’’

(b) EFFECTIVE DATE.—The amendment 

made by this section shall be effective as if 

included in the provision of the Tax Reform 

Act of 1986 to which such amendment relates. 

SEC. 16. CHURCH PLANS MAY ANNUITIZE BENEFITS. 

(a) IN GENERAL.—A retirement income account described in section 403(b)(9) of the Internal Revenue Code of 1986, a church plan 

(within the meaning of section 414(e) of such 

Code) that is a plan described in section 

401(a) or 401A of such Code, or an account 

which consists of qualifed voluntary employee contributions described in section 

219(e)(2) of such Code (as in effect before the 

date of the enactment of the Tax Reform Act 

of 1986) and earnings thereon, shall not fail 

to be described in such sections merely because it pays benefits to participants (and 

their beneficiaries) from a pool of assets administered or funded by an organization described in section 414(e)(3)(A) of such Code, 

rather than through the purchase of annuities from an insurance company. 

(b) EFFECTIVE DATE.—This provision shall 

be effective for years beginning before, on, or 

after December 31, 1994. 

SEC. 17. CHURCH PLANS MAY INCREASE BENEFIT 

PAYMENTS. 

(a) IN GENERAL.—A retirement income account described in section 403(b)(9) of the Internal Revenue Code of 1986, a church plan 

(within the meaning of section 414(e) of such 

Code) that is a plan described in section 

401(a) or 401A of such Code, or an account 

which consists of qualified voluntary employee contributions described in section 

219(e)(2) of such Code (as in effect before the 

date of the enactment of the Tax Reform Act 

of 1986) and earnings thereon, shall not fail 

to be described in such sections merely because it provides benefit payments to participants (and their beneficiaries)—

(1) to take into account the investment 

performance of the underlying assets or favorable interest or mortality experience, or 

(2) that increase in an amount not in excess of 5 percent per year. 

(b) EFFECTIVE DATE.—This provision shall 

be effective for years beginning before, on, or 

after December 31, 1994. 

SEC. 18. RULES APPLICABLE TO SELF-INSURED 

MEDICAL REIMBURSEMENT PLANS 

NOT TO APPLY TO PLANS OF 

CHURCHES. 

(a) IN GENERAL.—Section 105(h) is amended 

by adding the following new paragraph: 

‘‘(11) PLANS OF CHURCHES.—This subsection 

shall not apply to a plan maintained by a 

church (within the meaning of section 

401A(c)(1)).’’

(b) EFFECTIVE DATE.—The amendment 

made by this section shall be effective for 

years beginning before, on, or after December 31, 1994. 

SEC. 19. RETIREMENT BENEFITS OF MINISTERS 

NOT SUBJECT TO TAX ON NET EARNINGS FROM SELF-EMPLOYMENT. 

(a) IN GENERAL.—Section 1402(a)(8) (defining net earning from self-employment) is 

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S7702 CONGRESSIONAL RECORD— SENATE June 5, 1995 

amended by inserting ‘‘, but shall not include in such net earning from self-employment any retirement benefit received by 

such individual from a church plan (as defined in section 414(e))’’ before the semicolon 

at the end. 

(b) EFFECTIVE DATE.—The amendments 

made by this section shall apply to years beginning before, on, or after December 31, 

1994. 

By Mr. PRESSLER (for himself 

and Mr. DASCHLE): 

S. 882. A bill to designate the Federal 

building at 1314 LeMay Boulevard, Ellsworth Air Force Base, SD, as the 

‘‘Cartney Koch McRaven Child Development Center’’, and for other purposes; to the Committee on Environment and Public Works. 

CARTNEY KOCH MCRAVEN CHILD DEVELOPMENT

CENTER

Mr. PRESSLER. Mr. President, I am 

proud to introduce legislation today 

along with my South Dakota colleague, Senator DASCHLE to designate 

the child development center at Ellsworth Air Force Base in South Dakota 

as the Cartney Koch McRaven Child 

Development Center. 

It was just slightly more than a 

month ago that terrorist thugs bombed 

the Alfred P. Murrah Federal Building 

in Oklahoma City. Among the victims 

inside was Cartney Koch McRaven. 

Stationed at Tinker Air Force Base 

and having just been married the previous weekend, Cartney was in the 

Murrah Federal Building to register 

her new married name on Federal documents. Tragically, her life was cut 

short by the savagery of domestic terrorism. 

It is only fitting that we honor 

Cartney at Ellsworth Air Force Base. 

Spearfish was her home. And she chose 

to begin her adult life by joining the 

Air Force and serving her country. And 

serve she did, with honor, with devotion, with dignity. 

It is even more fitting that her name 

appear on the child development center 

at Ellsworth. Airman First Class 

Cartney Koch McRaven served in Haiti, 

where the stark poverty had an enormous impact on her. Cartney’s heart 

went out to the children of Haiti. She 

devoted her time in Haiti to an orphanage, offering a warm smile and a kind, 

loving word to young faces. The mission of our Armed Forces in Haiti was 

to ensure peace and offer hope to the 

people of Haiti—young and old. 

Cartney took her mission to heart. 

Even her family honored Cartney’s 

commitment to young people by urging 

that donations be made in Cartney’s 

memory to the orphanage in Haiti. 

But we do more than honor a person. 

We honor the values she personified 

and practiced in her daily life. The values of service, of duty, of compassion 

and caring for the underprivileged 

young—values that are at the core of 

South Dakota and of America. 

It is my hope that by passing this 

legislation, Cartney Koch McRaven forever will be remembered as a symbol of 

these core values and an inspiration to 

the young people in South Dakota and 

America to honor and serve their family, community, and country. 

Mr. President, I ask unanimous consent that the text of this legislation introduced today by myself and Senator 

Daschle appear in the appropriate place 

in the RECORD. 

There being no objection, the bill was 

ordered to be printed in the RECORD, as 

follows: 

Be it enacted by the Senate and House of Representatives of the United States of America in 

Congress assembled, 

SECTION 1. DESIGNATION OF CARTNEY KOCH 

MCRAVEN CHILD DEVELOPMENT 

CENTER. 

(a) IN GENERAL.—The Federal building at 

1314 LeMay Boulevard, Ellsworth Air Force 

Base, South Dakota, shall be known and designated as the ‘‘Cartney Koch McRaven 

Child Development Center’’. 

(b) REPLACEMENT BUILDING.—If, after the 

date of enactment of this Act, a new Federal 

building is built at the location described in 

subsection (a) to replace the building described in the subsection, the new Federal 

building shall be known and designated as 

the ‘‘Cartney Koch McRaven Child Development Center’’. 

SEC. 2. REFERENCES. 

Any reference in a law, map, regulation, 

document, paper, or other record of the 

United States to a Federal building referred 

to in section 1 shall be deemed to be a reference to the ‘‘Cartney Koch McRaven Child 

Development Center

f 

’’. 

ADDITIONAL COSPONSORS 

S. 44

At the request of Mr. REID, the 

names of the Senator from New Mexico 

[Mr. DOMENICI] and the Senator from 

Mississippi [Mr. LOTT] were added as 

cosponsors of S. 44, a bill to amend 

title 4 of the United States Code to 

limit State taxation of certain pension 

income. 

S. 254

At the request of Mr. LOTT, the name 

of the Senator from Alaska [Mr. STEVENS] was added as a cosponsor of S. 

254, a bill to extend eligibility for veterans’ burial benefits, funeral benefits, 

and related benefits for veterans of certain service in the U.S. merchant marine during World War II. 

S. 327

At the request of Mr. HATCH, the 

name of the Senator from Ohio [Mr. 

DEWINE] was added as a cosponsor of S. 

327, a bill to amend the Internal Revenue Code of 1986 to provide clarification for the deductibility of expenses 

incurred by a taxpayer in connection 

with the business use of the home. 

S. 397

At the request of Mr. MCCAIN, the 

name of the Senator from Ohio [Mr. 

DEWINE] was added as a cosponsor of S. 

397, a bill to benefit crime victims by 

improving enforcement of sentences 

imposing fines and special assessments, 

and for other purposes. 

S. 426

At the request of Mr. SARBANES, the 

names of the Senator from Rhode Island [Mr. CHAFEE], the Senator from 

Colorado [Mr. CAMPBELL], the Senator 

from Wisconsin [Mr. KOHL], the Senator from Wisconsin [Mr. FEINGOLD], 

the Senator from New Mexico [Mr. 

BINGAMAN], the Senator from New York 

[Mr. MOYNIHAN], and the Senator from 

Connecticut [Mr. DODD] were added as 

cosponsors of S. 426, a bill to authorize 

the Alpha Phi Alpha Fraternity to establish a memorial to Martin Luther 

King, Jr., in the District of Columbia, 

and for other purposes. 

S. 579

At the request of Mr. BREAUX, the 

name of the Senator from Maryland 

[Ms. MIKULSKI] was added as a cosponsor of S. 579, a bill to amend the JOBS 

program in title IV of the Social Security Act to provide for a job placement 

voucher program, and for other purposes. 

S. 628

At the request of Mr. KYL, the name 

of the Senator from North Carolina 

[Mr. FAIRCLOTH] was added as a cosponsor of S. 628, a bill to repeal the Federal estate and gift taxes and the tax 

on generation-skipping transfers. 

S. 667

At the request of Mr. BRYAN, the 

name of the Senator from Louisiana 

[Mr. BREAUX] was added as a cosponsor 

of S. 667, a bill to amend the Securities 

Exchange Act of 1934 in order to reform 

the conduct of private securities litigation, to provide for financial fraud detection and disclosure, and for other 

purposes. 

S. 770

At the request of Mr. DOLE, the 

names of the Senator from Virginia 

[Mr. ROBB] and the Senator from North 

Dakota [Mr. CONRAD] were added as cosponsors of S. 770, a bill to provide for 

the relocation of the United States 

Embassy in Israel to Jerusalem, and 

for other purposes. 

S. 771

At the request of Mr. PRYOR, the 

name of the Senator from North Dakota [Mr. DORGAN] was added as a cosponsor of S. 771, a bill to provide that 

certain Federal property shall be made 

available to States for State use before 

being made available to other entities, 

and for other purposes. 

S. 830

At the request of Mr. SPECTER, the 

name of the Senator from Alaska [Mr. 

STEVENS] was added as a cosponsor of 

S. 830, a bill to amend title 18, United 

States Code, with respect to fraud and 

false statements. 

S. 867

At the request of Mr. COCHRAN, the 

names of the Senator from Oklahoma 

[Mr. INHOFE], the Senator from North 

Carolina [Mr. HELMS], and the Senator 

from Montana [Mr. BURNS] were added 

as cosponsors of S. 867, a bill to amend 

the Internal Revenue Code of 1986 to revise the estate and gift tax in order to 

preserve American family enterprises, 

and for other purposes. 

S. 878

At the request of Mr. COCHRAN, the 

name of the Senator from Indiana [Mr. 

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