datamatters24/research-document-archive huggingface dataset:
A BILL 
To amend the Internal Revenue Code of 1986 to modify 
the tax rate for excise tax on investment income of 
private foundations. 
VerDate Sep 11 2014 
20:24 Feb 09, 2015
Jkt 049200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6652
E:\BILLS\H640.RH
H640
mstockstill on DSK4VPTVN1PROD with BILLS
‘‘(5) Paragraph (3) of section 9503(e), as
amended by subsection (d), is amended by striking
‘the date of enactment of the Transportation Equity
Act for the 21st Century’ and inserting ‘the date of
the enactment of the TEA 21 Restoration Act’.’’.
(b) BOAT SAFETY ACCOUNT AND SPORT FISH RES-
TORATION ACCOUNT.—Section 9005 of the Transpor-
tation Equity Act for the 21st Century is amended by add-
ing at the end the following new subsection:
‘‘(f) CLERICAL AMENDMENTS.—
‘‘(1) Subparagraph (A) of section 9504(b)(2),
as amended by subsection (b)(1), is amended by
striking ‘the date of the enactment of the Transpor-
tation Equity Act for the 21st Century’ and insert-
ing ‘the date of the enactment of the TEA 21 Res-
toration Act’.
‘‘(2) Subparagraph (B) of section 9504(b)(2),
as added by subsection (b)(3), is amended by strik-
ing ‘such Act’ and inserting ‘the TEA 21 Restora-
tion Act’.
‘‘(3) Subparagraph (C) of section 9504(b)(2),
as amended by subsection (b)(2) and redesignated
by subsection (b)(3), is amended by striking ‘the
date of the enactment of the Transportation Equity
Act for the 21st Century’ and inserting ‘the date of
the enactment of the TEA 21 Restoration Act’.
‘‘(4) Subsection (c) of section 9504, as amend-
ed by subsection (c)(2), is amended by striking ‘the
date of enactment of the Transportation Equity Act
for the 21st Century’ and inserting ‘the date of the
enactment of the TEA 21 Restoration Act’.’’.
SEC. 16. EFFECTIVE DATE.
This Act and the amendments made by this Act shall
take effect simultaneously with the enactment of the
Transportation Equity Act for the 21st Century. For pur-
poses of all Federal laws, the amendments made by this
Act shall be treated as being included in the Transpor-
tation Equity Act for the 21st Century at the time of the
enactment of such Act, and the provisions of such Act (in-
cluding the amendments made by such Act) (as in effect
on the day before the date of enactment of this Act) that
are amended by this Act shall be treated as not being en-
acted.
Passed the House of Representatives June 3, 1998.
Attest:
Clerk.
I 
114TH CONGRESS 
1ST SESSION 
H. R. 640 
To amend the Internal Revenue Code of 1986 to modify the tax rate for 
excise tax on investment income of private foundations. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 2, 2015 
Mr. PAULSEN (for himself and Mr. DANNY K. DAVIS of Illinois) introduced 
the following bill; which was referred to the Committee on Ways and 
Means, and in addition to the Committee on the Budget, for a period to 
be subsequently determined by the Speaker, in each case for consider-
ation of such provisions as fall within the jurisdiction of the committee 
concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to modify 
the tax rate for excise tax on investment income of 
private foundations. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. MODIFICATION OF THE TAX RATE FOR THE EX-
CISE TAX ON INVESTMENT INCOME OF PRI-
VATE FOUNDATIONS. 
(a) IN GENERAL.—Section 4940(a) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘2 percent’’ 
and inserting ‘‘1 percent’’. 
VerDate Sep 11 2014 
22:32 Feb 03, 2015
Jkt 049200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H640.IH
H640
tkelley on DSK3SPTVN1PROD with BILLS
(b) ELIMINATION OF REDUCED TAX WHERE FOUN-
DATION
MEETS
CERTAIN
DISTRIBUTION
REQUIRE-
MENTS.—Section 4940 of such Code is amended by strik-
ing subsection (e). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 2. BUDGETARY EFFECTS. 
The budgetary effects of this Act shall not be entered 
on either PAYGO scorecard maintained pursuant to sec-
tion 4(d) of the Statutory Pay-As-You-Go Act of 2010. 
Æ 
VerDate Sep 11 2014 
22:32 Feb 03, 2015
Jkt 049200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6301
E:\BILLS\H640.IH
H640
tkelley on DSK3SPTVN1PROD with BILLS
IB 
Union Calendar No. 13 
114TH CONGRESS 
1ST SESSION 
H. R. 640 
[Report No. 114–19, Part I] 
To amend the Internal Revenue Code of 1986 to modify the tax rate for 
excise tax on investment income of private foundations. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 2, 2015 
Mr. PAULSEN (for himself and Mr. DANNY K. DAVIS of Illinois) introduced 
the following bill; which was referred to the Committee on Ways and 
Means, and in addition to the Committee on the Budget, for a period to 
be subsequently determined by the Speaker, in each case for consider-
ation of such provisions as fall within the jurisdiction of the committee 
concerned 
FEBRUARY 9, 2015 
Additional sponsors: Mr. REED and Mr. COSTELLO of Pennsylvania 
FEBRUARY 9, 2015 
Reported from the Committee on Ways and Means with an amendment 
[Strike out all after the enacting clause and insert the part printed in italic] 
FEBRUARY 9, 2015 
The Committee on the Budget discharged; committed to the Committee of the 
Whole House on the State of the Union and ordered to be printed 
[For text of introduced bill, see copy of bill as introduced on February 2, 2015] 
VerDate Sep 11 2014 
20:24 Feb 09, 2015
Jkt 049200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6652
E:\BILLS\H640.RH
H640
mstockstill on DSK4VPTVN1PROD with BILLS
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SEC. 1. SHORT TITLE. 
This Act may be cited as the ‘‘Private Foundation Ex-
cise Tax Simplification Act of 2015’’. 
SECTION 2. MODIFICATION OF THE TAX RATE FOR THE EX-
CISE TAX ON INVESTMENT INCOME OF PRI-
VATE FOUNDATIONS. 
(a) IN GENERAL.—Section 4940(a) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘2 percent’’ 
and inserting ‘‘1 percent’’. 
(b) ELIMINATION OF REDUCED TAX WHERE FOUNDA-
TION MEETS CERTAIN DISTRIBUTION REQUIREMENTS.— 
Section 4940 of such Code is amended by striking subsection 
(e). 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after the date 
of the enactment of this Act. 
SEC. 3. BUDGETARY EFFECTS. 
The budgetary effects of this Act shall not be entered 
on either PAYGO scorecard maintained pursuant to section 
4(d) of the Statutory Pay-As-You-Go Act of 2010. 
VerDate Sep 11 2014 
20:24 Feb 09, 2015
Jkt 049200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6203
E:\BILLS\H640.RH
H640
mstockstill on DSK4VPTVN1PROD with BILLS
Union Calendar No. 13 
114TH CONGRESS 
1ST SESSION 
H. R. 640 
[Report No. 114–19, Part I] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
modify the tax rate for excise tax on investment 
income of private foundations. 
FEBRUARY 9, 2015 
Reported from the Committee on Ways and Means with 
an amendment 
FEBRUARY 9, 2015 
The Committee on the Budget discharged; committed to 
the Committee of the Whole House on the State of the 
Union and ordered to be printed 
VerDate Sep 11 2014 
20:24 Feb 09, 2015
Jkt 049200
PO 00000
Frm 00004
Fmt 6651
Sfmt 6651
E:\BILLS\H640.RH
H640
mstockstill on DSK4VPTVN1PROD with BILLS
I 
114TH CONGRESS 
2D SESSION 
H. R. 6411 
To amend the Federal Water Pollution Control Act to clarify that fill material 
cannot be comprised of waste. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 30, 2016 
Mr. PALLONE introduced the following bill; which was referred to the 
Committee on Transportation and Infrastructure 
A BILL 
To amend the Federal Water Pollution Control Act to clarify 
that fill material cannot be comprised of waste. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Clean Water Protec-
tion Act’’. 
SEC. 2. DEFINITION OF FILL MATERIAL. 
Section 502 of the Federal Water Pollution Control 
Act (33 U.S.C. 1362) is amended by adding at the end 
the following: 
VerDate Sep 11 2014 
03:48 Dec 01, 2016
Jkt 069200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H6411.IH
H6411
SSpencer on DSK4SPTVN1PROD with BILLS
‘‘(27) FILL MATERIAL.—The term ‘fill material’ 
means any pollutant which replaces portions of the 
waters of the United States with dry land or which 
changes the bottom elevation of a water body for 
any purpose. The term does not include any pollut-
ant discharged into the water primarily to dispose of 
waste.’’. 
Æ 
VerDate Sep 11 2014 
03:48 Dec 01, 2016
Jkt 069200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6301
E:\BILLS\H6411.IH
H6411
SSpencer on DSK4SPTVN1PROD with BILLS
I 
114TH CONGRESS 
2D SESSION 
H. R. 6412 
To amend the Oil Pollution Act of 1990 to require oil polluters to pay 
the full cost of oil spills, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 30, 2016 
Mr. PALLONE introduced the following bill; which was referred to the 
Committee on Transportation and Infrastructure 
A BILL 
To amend the Oil Pollution Act of 1990 to require oil pol-
luters to pay the full cost of oil spills, and for other 
purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Big Oil Bailout Pre-
vention Unlimited Liability Act of 2016’’. 
SEC. 2. REMOVAL OF LIMITS ON LIABILITY FOR OFFSHORE 
FACILITIES. 
Section 1004(a)(3) of the Oil Pollution Act of 1990 
(33 U.S.C. 2704(a)(3)) is amended by striking ‘‘plus 
VerDate Sep 11 2014 
03:48 Dec 01, 2016
Jkt 069200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H6412.IH
H6412
SSpencer on DSK4SPTVN1PROD with BILLS
$75,000,000’’ and inserting ‘‘and the liability of the re-
sponsible party under section 1002’’. 
Æ 
VerDate Sep 11 2014 
03:48 Dec 01, 2016
Jkt 069200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6301
E:\BILLS\H6412.IH
H6412
SSpencer on DSK4SPTVN1PROD with BILLS
HR 3978 PCS
tion 102’’ each place it appears and inserting ‘‘section
1101(a)(6)’’.
SEC. 3. RESTORATIONS TO GENERAL PROVISIONS SUB-
TITLE.
(a) IN GENERAL.—Subtitle B of title I of the Trans-
portation Equity Act for the 21st Century is amended by
adding at the end the following:
‘‘SEC. 1224. NATIONAL HISTORIC COVERED BRIDGE PRES-
ERVATION.
‘‘(a) HISTORIC COVERED BRIDGE DEFINED.—In this
section, the term ‘historic covered bridge’ means a covered
bridge that is listed or eligible for listing on the National
Register of Historic Places.
‘‘(b) HISTORIC COVERED BRIDGE PRESERVATION.—
Subject to the availability of appropriations under sub-
section (d), the Secretary shall—
‘‘(1) collect and disseminate information con-
cerning historic covered bridges;
‘‘(2) foster educational programs relating to the
history and construction techniques of historic cov-
ered bridges;
‘‘(3) conduct research on the history of historic
covered bridges; and
(h) SAVINGS PROVISIONS.—Nothing in this section 
may be construed— 
(1) 
to 
affect 
the 
authority 
to 
conduct 
crowdsourcing and citizen science authorized by any 
other provision of law; or 
(2) to displace Federal Government resources 
allocated 
to 
the 
Federal 
agencies 
that 
use 
crowdsourcing or citizen science authorized under 
this section to carry out a project. 
Æ 
VerDate Sep 11 2014 
03:49 Dec 01, 2016
Jkt 069200
PO 00000
Frm 00012
Fmt 6652
Sfmt 6301
E:\BILLS\H6414.IH
H6414
SSpencer on DSK4SPTVN1PROD with BILLS
‘‘§ 4115. Longitudinal study of job counseling, train-
ing, and placement service for veterans 
‘‘(a) STUDY REQUIRED.—(1) The Secretary shall 
enter into a contract with a non-government entity to con-
duct a longitudinal study of a statistically valid sample 
of each of the groups of individuals described in paragraph 
(2). The contract shall provide for the study of each such 
group over a period of at least 5 years. 
‘‘(2) The groups of individuals described in this para-
graph are the following: 
‘‘(A) Veterans who have received intensive serv-
ices. 
‘‘(B) Veterans who did not receive intensive 
services but who otherwise received services under 
this chapter. 
‘‘(C) Veterans who did not seek or receive serv-
ices under this chapter. 
‘‘(3) The study required by this subsection shall in-
clude the collection of the following information for each 
individual who participates in the study: 
‘‘(A) The average number of months such indi-
vidual served on active duty. 
‘‘(B) The disability ratings of such individual. 
‘‘(C) Any unemployment benefits received by 
such individual.
HR 6415 RDS
SECTION 1. APPOINTMENT OF MEMBERS OF BOARD OF DI-
RECTORS OF OFFICE OF COMPLIANCE. 
(a) APPOINTMENT OF MEMBERS.— 
(1) MEMBERS
REPLACING
MEMBERS
WHOSE 
TERMS
EXPIRE
IN
MARCH
2017.—Notwithstanding 
the first sentence of section 301(e) of the Congres-
sional Accountability Act of 1995 (2 U.S.C. 
1381(e)), of the members of the Board of Directors 
of the Office of Compliance who are appointed to re-
place the three members whose terms expire in 
March 2017— 
(A) one shall have a term of office of 3 
years; and 
(B) two shall have a term of office of 4 
years, 
as designated at the time of appointment by the per-
sons specified in section 301(b) of such Act (2 
U.S.C. 1381(b)). 
(2) MEMBERS
REPLACING
MEMBERS
WHOSE 
TERMS EXPIRE IN MAY 2017.—In accordance with 
the first sentence of section 301(e) of the Congres-
sional Accountability Act of 1995 (2 U.S.C. 
1381(e)), the members of the Board of Directors of 
the Office of Compliance who are appointed to re-
place the two members whose terms expire in May 
2017 shall each have a term of office of 5 years. 
VerDate Sep 11 2014 
01:06 Dec 11, 2016
Jkt 069200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H6415.RDS
H6415
rfrederick on DSKBCBPHB2PROD with BILLS
104 
quality of health care provided to veterans, without 
increasing the costs incurred for such health care by 
the Federal Government or veterans, including rel-
evant information for each medical center and Vet-
erans Integrated Service Network of the Department 
set forth separately. 
‘‘(3) An assessment of— 
‘‘(A) the workload of physicians and other 
employees of the Veterans Health Administra-
tion; 
‘‘(B) patient demographics and utilization 
rates; 
‘‘(C) physician compensation; 
‘‘(D) the productivity of physicians and 
other employees of the Veterans Health Admin-
istration; 
‘‘(E) the percentage of hospital care, med-
ical services, and nursing home care provided to 
veterans in facilities of the Department and in 
non-Department facilities and any changes in 
such percentages compared to the year pre-
ceding the year covered by the report; 
‘‘(F) pharmaceutical prices; and 
‘‘(G) third-party health billings owed to the 
Department, including the total amount of such
HR 6415 RDS
(b) SERVICE
OF CURRENT MEMBERS.—Notwith-
standing the second sentence of section 301(e) of the Con-
gressional Accountability Act of 1995 (2 U.S.C. 1381(e)) 
or section 3 of the Office of Compliance Administrative 
and Technical Corrections Act of 2015 (Public Law 114– 
6; 2 U.S.C. 1381 note)— 
(1) an individual serving as a member of the 
Board of Directors of the Office of Compliance 
whose term expires in March 2017 may be re-
appointed to serve one additional term at the length 
designated under paragraph (1) of subsection (a), 
but may not be reappointed to any additional terms 
after that additional term expires; and 
(2) an individual serving as a member of the 
Board of Directors of the Office of Compliance 
whose term expires in May 2017 may be reappointed 
to serve one additional term at the length referred 
to in paragraph (2) of subsection (a), but may not 
be reappointed to any additional terms after that ad-
ditional term expires. 
(c) PERMITTING MEMBERS TO SERVE UNTIL AP-
POINTMENT OF SUCCESSORS.—Section 301(e) of the Con-
gressional Accountability Act of 1995 (2 U.S.C. 1381(e)) 
is amended by adding at the end the following new para-
graph: 
VerDate Sep 11 2014 
01:06 Dec 11, 2016
Jkt 069200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H6415.RDS
H6415
rfrederick on DSKBCBPHB2PROD with BILLS
(42) Section 139E(c)(1) is amended by striking 
‘‘(43 U.S.C. 1601, et seq.)’’ and inserting ‘‘(43 
U.S.C. 1601 et seq.)’’. 
(43) Section 139E(c)(3) is amended by striking 
‘‘2013’’ and inserting ‘‘2014’’. 
(44) The item relating to section 143 in the 
table of sections for subpart A of part IV of sub-
chapter B of chapter 1 is amended to read as fol-
lows: 
‘‘Sec. 143. Mortgage revenue bonds; qualified mortgage bond and qualified vet-
erans’ mortgage bond.’’. 
(45) Section 141(e)(2) is amended by striking 
‘‘, and’’ and inserting a period. 
(46) Section 142(d)(2)(C) is amended by insert-
ing ‘‘section’’ before ‘‘42(i)(3)(D)’’. 
(47) Section 148(f)(4)(C)(xiv) is amended by 
striking ‘‘subpargraph’’ and inserting ‘‘subpara-
graph’’. 
(48) Section 163(e)(5)(C)(ii) is amended by in-
serting ‘‘in’’ before ‘‘subsection (i)(1)(B)’’. 
(49) Section 168(d)(3)(B)(i) is amended by in-
serting a comma after ‘‘real property’’. 
(50) Section 168(e)(3)(C)(i) is amended by 
striking ‘‘and’’. 
(51) Section 169(d)(5)(B) is amended by in-
serting ‘‘a’’ before ‘‘facility’’. 
VerDate Sep 11 2014 
00:19 Dec 07, 2016
Jkt 069200
PO 00000
Frm 00063
Fmt 6652
Sfmt 6201
E:\BILLS\H6439.IH
H6439
lotter on DSK5VPTVN1PROD with BILLS
SECTION 1. APPOINTMENT OF MEMBERS OF BOARD OF DI-
RECTORS OF OFFICE OF COMPLIANCE. 
(a) APPOINTMENT OF MEMBERS.— 
(1) MEMBERS
REPLACING
MEMBERS
WHOSE 
TERMS
EXPIRE
IN
MARCH
2017.—Notwithstanding 
the first sentence of section 301(e) of the Congres-
sional Accountability Act of 1995 (2 U.S.C. 
1381(e)), of the members of the Board of Directors 
of the Office of Compliance who are appointed to re-
place the three members whose terms expire in 
March 2017— 
(A) one shall have a term of office of 3 
years; and 
(B) two shall have a term of office of 4 
years, 
as designated at the time of appointment by the per-
sons specified in section 301(b) of such Act (2 
U.S.C. 1381(b)). 
(2) MEMBERS
REPLACING
MEMBERS
WHOSE 
TERMS EXPIRE IN MAY 2017.—In accordance with 
the first sentence of section 301(e) of the Congres-
sional Accountability Act of 1995 (2 U.S.C. 
1381(e)), the members of the Board of Directors of 
the Office of Compliance who are appointed to re-
place the two members whose terms expire in May 
2017 shall each have a term of office of 5 years.
(b) SERVICE
OF CURRENT MEMBERS.—Notwith-
standing the second sentence of section 301(e) of the Con-
gressional Accountability Act of 1995 (2 U.S.C. 1381(e)) 
or section 3 of the Office of Compliance Administrative 
and Technical Corrections Act of 2015 (Public Law 114– 
6; 2 U.S.C. 1381 note)— 
(1) an individual serving as a member of the 
Board of Directors of the Office of Compliance 
whose term expires in March 2017 may be re-
appointed to serve one additional term at the length 
designated under paragraph (1) of subsection (a), 
but may not be reappointed to any additional terms 
after that additional term expires; and 
(2) an individual serving as a member of the 
Board of Directors of the Office of Compliance 
whose term expires in May 2017 may be reappointed 
to serve one additional term at the length referred 
to in paragraph (2) of subsection (a), but may not 
be reappointed to any additional terms after that ad-
ditional term expires. 
(c) PERMITTING MEMBERS TO SERVE UNTIL AP-
POINTMENT OF SUCCESSORS.—Section 301(e) of the Con-
gressional Accountability Act of 1995 (2 U.S.C. 1381(e)) 
is amended by adding at the end the following new para-
graph:
‘‘(3) PERMITTING
SERVICE
UNTIL
APPOINT-
MENT OF SUCCESSOR.—A member of the Board may 
serve after the expiration of that member’s term 
until a successor has taken office.’’. 
Passed the House of Representatives December 5, 
2016. 
Attest: 
Clerk.
114TH CONGRESS 
2D SESSION 
H. R. 6415 
AN ACT 
To provide for the appointment of members of the 
Board of Directors of the Office of Compliance to 
replace members whose terms expire during 
2017, and for other purposes.
I
105TH CONGRESS
2D SESSION
H. R. 3979
To amend the Internal Revenue Code of 1986 to allow certain individuals
a credit against income tax for contributions to individual retirement accounts.
IN THE HOUSE OF REPRESENTATIVES
JUNE 3, 1998
Mr. POMEROY introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow cer-
tain individuals a credit against income tax for contribu-
tions to individual retirement accounts.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Family Retirement
Savings Act of 1998’’.
SEC. 2. CREDIT FOR CONTRIBUTIONS BY CERTAIN INDIVID-
UALS 
TO 
INDIVIDUAL 
RETIREMENT 
AC-
COUNTS.
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
1986 (relating to nonrefundable personal credits) is
amended by inserting after section 25A the following new
section:
‘‘SEC. 25B. RETIREMENT SAVINGS.
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax
imposed by this chapter for the taxable year an amount
equal to 50 percent of the amount which would (but for
subsection (c)) be allowed as a deduction under section
219 for such taxable year.
‘‘(b) LIMITATION
BASED
ON
ADJUSTED
GROSS
INCOME.—
‘‘(1) IN GENERAL.—The amount of the credit
which would (but for this subsection) be allowed
under subsection (a) for the taxable year shall be re-
duced (but not below zero) by an amount which
bears the same ratio to such amount of credit as—
‘‘(A) the excess of—
‘‘(i) the taxpayer’s adjusted gross in-
come for such taxable year, over
‘‘(ii) the applicable dollar amount,
bears to
‘‘(B) $10,000.
retary based on a mental health condition alleged to 
have been incurred or aggravated by military sexual 
trauma. 
(2) The term ‘‘military sexual trauma’’ shall 
have the meaning specified by the Secretary for pur-
poses of this section and shall include ‘‘sexual har-
assment’’ (as so specified). 
TITLE 
II—UNITED 
STATES 
COURT OF APPEALS FOR VET-
ERANS CLAIMS 
SEC. 201. EXTENSION OF TEMPORARY INCREASE IN NUM-
BER OF JUDGES ON UNITED STATES COURT 
OF APPEALS FOR VETERANS CLAIMS. 
(a) IN GENERAL.—Section 7253(i)(2) is amended by 
striking ‘‘January 1, 2013’’ and inserting ‘‘January 1, 
2021’’. 
(b) REPORT.— 
(1) IN
GENERAL.—Not later than June 30, 
2020, the chief judge of the United States Court of 
Appeals for Veterans Claims shall submit to the 
Committee on Veterans’ Affairs of the Senate and 
the Committee on Veterans’ Affairs of the House of 
Representatives a report on the temporary expan-
sions of the Court under section 7253 of title 38, 
United States Code.
‘‘(2) 
ROUNDING.—Any 
amount 
determined
under this subsection which is not a multiple of $10
shall be rounded to the next lowest $10.
‘‘(3) APPLICABLE DOLLAR AMOUNT.—For pur-
poses of this subsection, the term ‘applicable dollar
amount’ means—
‘‘(A) in the case of a taxpayer filing a joint
return, $45,000,
‘‘(B) in the case of any other taxpayer
(other than a married individual filing a sepa-
rate return), $25,000, and
‘‘(C) in the case of a married individual fil-
ing a separate return, zero.
The rule of section 219(g)(4) shall apply for pur-
poses of this paragraph.
‘‘(c) COORDINATION WITH DEDUCTION.—No deduc-
tion shall be allowed under section 219 for amount paid
by or on behalf of an individual for any taxable year if
any such amount (with respect to such individual) is taken
into account in determining the credit under this section
for such year.’’.
(b) CLERICAL AMENDMENT.—The table of sections
for such subpart A is amended by inserting after the item
relating to section 25A the following new item:
‘‘Sec. 25B. Retirement savings.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
the date of the enactment of this Act.
Æ