datamatters24/research-document-archive huggingface dataset:
IIB 
108TH CONGRESS 
1ST SESSION H. R. 1521
IN THE SENATE OF THE UNITED STATES 
OCTOBER 16, 2003
Received; read twice and referred to the Committee on Energy and Natural 
Resources 
AN ACT 
To provide for additional lands to be included within the 
boundary of the Johnstown Flood National Memorial 
in the State of Pennsylvania, and for other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
HR 1521 RFS 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Johnstown Flood Na-
tional Memorial Boundary Adjustment Act of 2003’’. 
SEC. 2. BOUNDARY OF JOHNSTOWN FLOOD NATIONAL ME-
MORIAL. 
The boundary of the Johnstown Flood National Me-
morial (‘‘Memorial’’) is modified to include the area as 
generally depicted on the map entitled ‘‘Johnstown Flood 
National Memorial, Cambria County, Commonwealth of 
Pennsylvania’’, numbered N.E.R.O. 427/80,008 and dated 
June, 2003. The map shall be on file and available for 
inspection in the appropriate offices of the National Park 
Service, Department of the Interior. 
SEC. 3. ACQUISITION OF LANDS. 
The Secretary of the Interior (‘‘Secretary’’) is author-
ized to acquire from willing sellers the land or interests 
in land as described in section 2 by donation, purchase 
with donated or appropriated funds, or exchange. 
SEC. 4. ADMINISTRATION OF LANDS. 
Lands added to the Memorial by section 2 shall be 
administered by the Secretary as part of the Memorial in 
accordance with applicable laws and regulations. 
SEC. 5. AUTHORIZATION OF APPROPRIATIONS. 
In addition to amounts otherwise made available for 
land acquisition, there are authorized to be appropriated
HR 1521 RFS 
such sums as may be necessary to carry out the purposes 
of this Act.
Passed the House of Representatives October 15, 
2003. 
Attest: 
JEFF TRANDAHL, 
Clerk.
IB 
Union Calendar No. 177
108TH CONGRESS 
1ST SESSION H. R. 1521
[Report No. 108–301] 
To provide for additional lands to be included within the boundary of the 
Johnstown Flood National Memorial in the State of Pennsylvania, and 
for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 31, 2003
Mr. MURTHA introduced the following bill; which was referred to the 
Committee on Resources 
OCTOBER 7, 2003 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on March 31, 2003] 
A BILL 
To provide for additional lands to be included within the 
boundary of the Johnstown Flood National Memorial 
in the State of Pennsylvania, 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 ‘‘Johnstown Flood Na-
tional Memorial Boundary Adjustment Act of 2003’’. 
SEC. 2. BOUNDARY OF JOHNSTOWN FLOOD NATIONAL ME-
MORIAL. 
The boundary of the Johnstown Flood National Memo-
rial (‘‘Memorial’’) is modified to include the area as gen-
erally depicted on the map entitled ‘‘Johnstown Flood Na-
tional Memorial, Cambria County, Commonwealth of Penn-
sylvania’’, numbered N.E.R.O. 427/80,008 and dated June, 
2003. The map shall be on file and available for inspection 
in the appropriate offices of the National Park Service, De-
partment of the Interior. 
SEC. 3. ACQUISITION OF LANDS. 
The Secretary of the Interior (‘‘Secretary’’) is author-
ized to acquire from willing sellers the land or interests in 
land as described in section 2 by donation, purchase with 
donated or appropriated funds, or exchange. 
SEC. 4. ADMINISTRATION OF LANDS. 
Lands added to the Memorial by section 2 shall be ad-
ministered by the Secretary as part of the Memorial in ac-
cordance with applicable laws and regulations. 
SEC. 5. AUTHORIZATION OF APPROPRIATIONS. 
In addition to amounts otherwise made available for 
land acquisition, there are authorized to be appropriated
108TH CONGRESS
1ST SESSION
H. R. 1527
AN ACT
To amend title 49, United States Code, to author-
ize appropriations for the National Transpor-
tation Safety Board for fiscal years 2003
through 2006, and for other purposes.
such sums as may be necessary to carry out the purposes 
of this Act.
Union Calendar No. 177
108TH CONGRESS 
1ST SESSION 
H. R. 1521
[Report No. 108–301] 
A BILL 
To provide for additional lands to be included with-
in the boundary of the Johnstown Flood National 
Memorial in the State of Pennsylvania, and for 
other purposes. 
OCTOBER 7, 2003
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed
II 
Calendar No. 532 
108TH CONGRESS 
2D SESSION 
H. R. 1521 
[Report No. 108–276] 
IN THE SENATE OF THE UNITED STATES 
OCTOBER 16, 2003 
Received; read twice and referred to the Committee on Energy and Natural 
Resources 
MAY 20, 2004 
Reported by Mr. DOMENICI, without amendment 
AN ACT 
To provide for additional lands to be included within the 
boundary of the Johnstown Flood National Memorial 
in the State of Pennsylvania, 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 ‘‘Johnstown Flood Na-
tional Memorial Boundary Adjustment Act of 2003’’.
SEC. 2. BOUNDARY OF JOHNSTOWN FLOOD NATIONAL ME-
MORIAL. 
The boundary of the Johnstown Flood National Me-
morial (‘‘Memorial’’) is modified to include the area as 
generally depicted on the map entitled ‘‘Johnstown Flood 
National Memorial, Cambria County, Commonwealth of 
Pennsylvania’’, numbered N.E.R.O. 427/80,008 and dated 
June, 2003. The map shall be on file and available for 
inspection in the appropriate offices of the National Park 
Service, Department of the Interior. 
SEC. 3. ACQUISITION OF LANDS. 
The Secretary of the Interior (‘‘Secretary’’) is author-
ized to acquire from willing sellers the land or interests 
in land as described in section 2 by donation, purchase 
with donated or appropriated funds, or exchange. 
SEC. 4. ADMINISTRATION OF LANDS. 
Lands added to the Memorial by section 2 shall be 
administered by the Secretary as part of the Memorial in 
accordance with applicable laws and regulations. 
SEC. 5. AUTHORIZATION OF APPROPRIATIONS. 
In addition to amounts otherwise made available for 
land acquisition, there are authorized to be appropriated 
such sums as may be necessary to carry out the purposes 
of this Act.
Calendar No. 532 
108TH CONGRESS 
2D SESSION 
H. R. 1521 
[Report No. 108–276] 
AN ACT 
To provide for additional lands to be included with-
in the boundary of the Johnstown Flood National 
Memorial in the State of Pennsylvania, and for 
other purposes. 
MAY 20, 2004 
Reported without amendment
I 
108TH CONGRESS 
1ST SESSION H. R. 1522
To amend the Internal Revenue Code of 1986 to exclude from gross income 
loan payments received under the National Health Service Corps Loan 
Repayment Program established in the Public Health Service Act. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 31, 2003
Mr. NETHERCUTT 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 exclude 
from gross income loan payments received under the 
National Health Service Corps Loan Repayment Pro-
gram established in the Public Health Service Act.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. INTERNAL REVENUE CODE OF 1986; EXCLUSION 
FOR LOAN PAYMENTS UNDER NATIONAL 
HEALTH SERVICE CORPS LOAN REPAYMENT 
PROGRAM. 
(a) IN GENERAL.—Section 117 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(e) LOAN PAYMENTS UNDER NATIONAL HEALTH 
SERVICE CORPS LOAN REPAYMENT PROGRAM.—Gross in-
come shall not include any amount received under section 
338B(g) of the Public Health Service Act.’’
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to amounts received by an indi-
vidual in taxable years beginning after December 31, 
2002.
Æ
I 
108TH CONGRESS 
1ST SESSION H. R. 1523
To amend the Internal Revenue Code of 1986 to provide for collegiate housing 
and infrastructure grants. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 31, 2003
Mr. RYAN of Wisconsin (for himself and Mr. CARDIN) 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 provide 
for collegiate housing and infrastructure grants.
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 ‘‘Collegiate Housing and 
Infrastructure Act of 2003’’. 
SEC. 2. CHARITABLE ORGANIZATIONS PERMITTED TO 
MAKE COLLEGIATE HOUSING AND INFRA-
STRUCTURE GRANTS. 
(a) IN GENERAL.—Section 501 of the Internal Rev-
enue Code of 1986 (relating to exemption from tax on cor-
porations, certain trusts, etc.) is amended by redesig-
nating subsection (p) as subsection (q) and by inserting 
after subsection (o) the following new subsection: 
‘‘(p) TREATMENT OF ORGANIZATIONS MAKING COL-
LEGIATE HOUSING AND INFRASTRUCTURE IMPROVEMENT 
GRANTS.—
‘‘(1) IN GENERAL.—For purposes of subsection 
(c)(3) and sections 170(c)(2)(B), 2055(a), and 
2522(a)(2), an organization shall not fail to be 
treated as organized and operated exclusively for 
charitable or educational purposes solely because 
such organization makes collegiate housing and in-
frastructure grants to an organization described in 
subsection (c)(7), so long as, at the time of each 
such grant, substantially all of the active members 
of the recipient organization are full-time students 
at the college or university with which such recipient 
organization is associated. 
‘‘(2) 
HOUSING
AND
INFRASTRUCTURE 
GRANTS.—For purposes of paragraph (1), collegiate 
housing and infrastructure grants are grants to pro-
vide, improve, operate, or maintain collegiate hous-
ing that may involve more than incidental social, 
recreational, or private purposes, so long as such 
grants are for purposes (including provision for stu-
dents of sleeping quarters, dining areas, study areas, 
libraries, instructional areas, fire and other safety 
improvements, computers and peripheral equipment, 
computer wiring, dedicated social or recreational 
areas, physical fitness facilities or equipment, laun-
dry facilities, and telephone service) that would be 
permissible for a college or university described in 
subsection (c)(3). 
‘‘(3) GRANTS
TO
CERTAIN
ORGANIZATIONS 
HOLDING TITLE TO PROPERTY, ETC.—For purposes 
of this subsection, a grant to an organization de-
scribed in subsection (c)(2) or (c)(7) holding title to 
property for the benefit of an organization described 
in subsection (c)(7) shall be considered a grant to 
the organization described in subsection (c)(7) for 
whose benefit such property is held.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to grants made in taxable years 
ending after the date of the enactment of this Act.
Æ
I 
108TH CONGRESS 
1ST SESSION H. R. 1525
To authorize the Secretary of the Interior, acting through the Bureau of 
Reclamation, to conduct a feasibility study of the Tualatin River Basin 
in Oregon. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 31, 2003
Mr. WU introduced the following bill; which was referred to the Committee 
on Resources 
A BILL 
To authorize the Secretary of the Interior, acting through 
the Bureau of Reclamation, to conduct a feasibility study 
of the Tualatin River Basin in Oregon.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. AUTHORIZATION TO CONDUCT FEASIBILITY 
STUDY. 
(a) SHORT TITLE.— This section may be cited as the 
‘‘Tualatin River Basin Water Supply Enhancement Act of 
2003’’. 
(b) AUTHORIZATION.—The Secretary of the Interior, 
acting through the Bureau of Reclamation, is authorized
to conduct a water supply feasibility study of the Tualatin 
River Basin in Oregon in order to—
(1) identify ways to meet future water supply 
needs for agriculture, municipal, and industrial uses; 
(2) identify water conservation and storage 
measures; 
(3) identify measures that would improve water 
quality and enable environmental and species protec-
tion; and 
(4) where appropriate, evaluate integrated 
water resource management and supply needs in the 
Tualatin River Basin in Oregon. 
(c) FEDERAL SHARE.—The Federal share of the 
costs of the study authorized by this section shall not ex-
ceed 50 percent of the total, and shall be nonreimbursable 
and nonreturnable. 
(d) NO SUPPLEMENTAL OR ADDITIONAL BENEFIT.—
Activities funded under this Act shall not be considered 
a supplemental or additional benefit under the Act of June 
17, 1902 (32 Stat. 388) and all Acts amendatory thereof 
or supplementary thereto.
Æ
States Army and after Charlene had requested that the 
Army protect her from Bruce and had informed their su-
periors that he was abusing her. 
SEC. 2. LIMITATION ON AGENT AND ATTORNEY FEES. 
It shall be unlawful for an amount exceeding 10 per-
cent of the payment required by section 1 to be paid to 
or received by any agent or attorney for any service ren-
dered in connection with the payment. Any person who 
violates this section shall be guilty of an infraction and 
shall be subject to a fine in the amount provided in title 
18, United States Code.
Æ
HR 1528 RFS 
considers necessary or appropriate to better achieve 
the purposes of this section. 
(c) CONFORMING AMENDMENTS.—
(1) Section 6103(c) is amended by striking 
‘‘TAXPAYER.—The Secretary’’ and inserting ‘‘TAX-
PAYER.—
‘‘(1) IN GENERAL.—The Secretary’’. 
(2) Section 7213(a)(1) is amended by striking 
‘‘section 6103(n)’’ and inserting ‘‘subsections (c) 
and (n) of section 6103’’. 
(3) Section 7213A(a)(1)(B) is amended by 
striking ‘‘subsection (l)(18) or (n) of section 6103’’ 
and inserting ‘‘subsection (c), (l)(18), or (n) of sec-
tion 6103’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to requests and consents made 
after 3 months after the date of the enactment of this 
Act. 
SEC. 407. NOTICE TO TAXPAYER CONCERNING ADMINIS-
TRATIVE DETERMINATION OF BROWSING; AN-
NUAL REPORT. 
(a) NOTICE TO TAXPAYER.—Subsection (e) of section 
7431 (relating to notification of unlawful inspection and 
disclosure) is amended by adding at the end the following: 
‘‘The Secretary shall also notify such taxpayer if the
of accidents to take into account the amendments made 
by this section and shall submit a copy of the revised 
agreement to the Committee on Transportation and Infra-
structure of the House of Representatives and the Com-
mittee on Commerce, Science, and Transportation of the 
Senate. 
SEC. 6. TECHNICAL AMENDMENTS. 
Section 1131(a)(2) of title 49, United States Code, 
is amended by moving subparagraphs (B) and (C) 4 ems 
to the left.
Æ
‘‘(B) ABSENCES CAUSED BY REMOVAL OR 
ADVANCED
PAROLE.—The Attorney General 
shall provide that—
‘‘(i) an alien shall not be considered to 
have resided continuously in the United 
States, if, during any period for which con-
tinuous residence is required, the alien was 
outside the United States as a result of a 
departure under an order of removal or de-
portation; and 
‘‘(ii) any period of time during which 
an alien is outside the United States pur-
suant to the advance parole procedures of 
the Service shall not be considered as part 
of the period of time during which an alien 
is outside the United States for purposes 
of this section. 
‘‘(C) WAIVERS OF CERTAIN ABSENCES.—
The Attorney General shall provide for a waiv-
er, in the discretion of the Attorney General, of 
the periods specified under subparagraph (A) in 
the case of an absence from the United States 
due merely to a brief temporary trip abroad re-
quired by emergency or extenuating cir-
cumstances outside the control of the alien.
stallment, the 15th day of the 4th month fol-
lowing the close of a taxable year).
‘‘(C) DAILY RATE.—The rate determined
under subparagraph (A) shall be applied on a
daily basis and shall be based on the assump-
tion of 365 days in a calendar year.
‘‘(3) TERMINATION OF ESTIMATED TAX INTER-
EST.—No day after the end of the installment un-
derpayment period for the 4th required installment
specified in paragraph (2)(B) for a taxable year
shall be treated as a day of underpayment with re-
spect to such taxable year.’’.
(c) INCREASE
IN SAFE HARBOR WHERE TAX
IS
SMALL.—
(1) 
IN
GENERAL.—Clause 
(i) 
of 
section
6641(d)(1)(B) (as so redesignated) is amended to
read as follows:
‘‘(i) the lesser of—
‘‘(I) 90 percent of the tax shown
on the return for the taxable year (or,
if no return is filed, 90 percent of the
tax for such year), or
‘‘(II) the tax shown on the return
for the taxable year (or, if no return
SEC. 102. EXTENSION AND EXPANSION OF CREDIT FOR 
ELECTRICITY PRODUCED FROM RENEWABLE 
RESOURCES. 
(a) EXTENSION OF CREDIT FOR WIND AND CLOSED-
LOOP BIOMASS FACILITIES.—Subparagraphs (A) and (B) 
of section 45(c)(3) are each amended by striking ‘‘2004’’ 
and inserting ‘‘2007’’. 
(b) EXPANSION OF CREDIT FOR OPEN-LOOP BIO-
MASS, LANDFILL GAS FACILITIES, AND TRASH COMBUS-
TION FACILITIES.—Paragraph (3) of section 45(c) is 
amended by adding at the end the following new subpara-
graphs: 
‘‘(D) OPEN-LOOP BIOMASS FACILITIES.—
In the case of a facility using open-loop biomass 
to produce electricity, the term ‘qualified facil-
ity’ means any facility owned by the taxpayer 
which is originally placed in service before Jan-
uary 1, 2007. 
‘‘(E) LANDFILL GAS FACILITIES.—In the 
case of a facility producing electricity from gas 
derived from the biodegradation of municipal 
solid waste, the term ‘qualified facility’ means 
any facility owned by the taxpayer which is 
originally placed in service before January 1, 
2007.
HR 1528 IH
‘‘(ii) DISCLOSURE LIMITED TO PERTI-
NENT PORTION.—The only portion of a re-
turn or return information described in
clause (i) which may be disclosed under
subparagraph (A) is that portion of such
return or return information that directly
relates to the resolution of an issue in such
proceeding.
‘‘(iii) EXCEPTIONS.—Clause (i) shall
not apply—
‘‘(I) to any civil action under sec-
tion 7407, 7408, or 7409,
‘‘(II) to any ex parte proceeding
for obtaining a search warrant, order
for entry on premises or safe deposit
boxes, or similar ex parte proceeding,
‘‘(III) to disclosure of third party
return information by indictment or
criminal information, or
‘‘(IV) if the Attorney General or
the Attorney General’s delegate deter-
mines that the application of such
clause would seriously impair a crimi-
nal tax investigation or proceeding.’’.
Tax Court (and the Tax Court shall have jurisdiction 
with respect to such matter).’’. 
(b) EFFECTIVE DATE.—The amendment made by sub-
section (a) shall apply to judicial appeals filed after the 
date of the enactment of this Act. 
SEC. 304. OFFICE OF CHIEF COUNSEL REVIEW OF OFFERS 
IN COMPROMISE. 
(a) IN GENERAL.—Section 7122(b) (relating to record) 
is amended by striking ‘‘Whenever a compromise’’ and all 
that follows through ‘‘his delegate’’ and inserting ‘‘If the 
Secretary determines that an opinion of the General Coun-
sel for the Department of the Treasury, or the Counsel’s del-
egate, is required with respect to a compromise, there shall 
be placed on file in the office of the Secretary such opinion’’. 
(b) CONFORMING AMENDMENTS.—Section 7122(b) is 
amended by striking the second and third sentences. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to offers-in-compromise submitted or 
pending on or after the date of the enactment of this Act. 
SEC. 305. 15-DAY DELAY IN DUE DATE FOR ELECTRONI-
CALLY FILED INDIVIDUAL INCOME TAX RE-
TURNS. 
(a) IN GENERAL.—Section 6072 (relating to time for 
filing income tax returns) is amended by adding at the end 
the following new subsection:
‘‘(3) OTHER
DEFINITIONS.—For purposes of 
paragraph (2)—
‘‘(A) DISPUTABLE ITEM.—The term ‘disput-
able item’ means any item of income, gain, loss, 
deduction, or credit if the taxpayer—
‘‘(i) has a reasonable basis for its 
treatment of such item, and 
‘‘(ii) reasonably believes that the Sec-
retary also has a reasonable basis for dis-
allowing the taxpayer’s treatment of such 
item. 
‘‘(B) 30-DAY
LETTER.—The term ‘30-day 
letter’ means the first letter of proposed defi-
ciency which allows the taxpayer an opportunity 
for administrative review in the Internal Rev-
enue Service Office of Appeals. 
‘‘(4) RATE OF INTEREST.—The rate of interest 
allowable under this subsection shall be the Federal 
short-term rate determined under section 6621(b), 
compounded daily. 
‘‘(e) USE OF DEPOSITS.—
‘‘(1) PAYMENT
OF
TAX.—Except as otherwise 
provided by the taxpayer, deposits shall be treated as 
used for the payment of tax in the order deposited.
HR 1528 RFS 
been issued a 30-day letter, the maximum 
amount of tax under subparagraph (A) shall 
not be less than the amount of the proposed de-
ficiency specified in such letter. 
‘‘(3) OTHER
DEFINITIONS.—For purposes of 
paragraph (2)—
‘‘(A) DISPUTABLE ITEM.—The term ‘dis-
putable item’ means any item of income, gain, 
loss, deduction, or credit if the taxpayer—
‘‘(i) has a reasonable basis for its 
treatment of such item, and 
‘‘(ii) reasonably believes that the Sec-
retary also has a reasonable basis for dis-
allowing the taxpayer’s treatment of such 
item. 
‘‘(B) 30-DAY LETTER.—The term ‘30-day 
letter’ means the first letter of proposed defi-
ciency which allows the taxpayer an opportunity 
for administrative review in the Internal Rev-
enue Service Office of Appeals. 
‘‘(4) RATE OF INTEREST.—The rate of interest 
allowable under this subsection shall be the Federal 
short-term rate determined under section 6621(b), 
compounded daily. 
‘‘(e) USE OF DEPOSITS.—
waive the application of such subparagraphs 
with respect to such month.’’. 
(b) NO IMPACT ON STATE CONSUMER PROTECTIONS.—
Nothing in the amendment made by subsection (a) 
supercedes or otherwise affects the application of State law 
relating to consumer insurance protections (including State 
law implementing the requirements of part B of title XXVII 
of the Public Health Service Act). 
(c) EFFECTIVE DATE.—The amendment made by sub-
section (a) shall apply to months beginning after the date 
of the enactment of this Act. 
SEC. 310. SUSPENSION OF TAX-EXEMPT STATUS OF TER-
RORIST ORGANIZATIONS. 
(a) IN GENERAL.—Section 501 (relating to exemption 
from tax on corporations, certain trusts, etc.) is amended 
by redesignating subsection (p) as subsection (q) and by in-
serting after subsection (o) the following new subsection: 
‘‘(p) SUSPENSION OF TAX-EXEMPT STATUS OF TER-
RORIST ORGANIZATIONS.—
‘‘(1) IN
GENERAL.—The exemption from tax 
under subsection (a) with respect to any organization 
described in paragraph (2), and the eligibility of any 
organization described in paragraph (2) to apply for 
recognition of exemption under subsection (a), shall