datamatters24/research-document-archive huggingface dataset:
‘‘(2) WHOLESALE DEALER IN BEER.—The term
‘wholesale dealer in beer’ means any dealer who
sells, or offers for sale, beer, but not distilled spirits
or wines, to another dealer.
‘‘(3) DEALER.—The term ‘dealer’ means any
person who sells, or offers for sale, any distilled spir-
its, wines, or beer.
‘‘(4) PRESUMPTION IN CASE OF SALE OF 20
WINE GALLONS OR MORE.—The sale, or offer for
sale, of distilled spirits, wines, or beer, in quantities
of 20 wine gallons or more to the same person at
the same time, shall be presumptive evidence that
the person making such sale, or offer for sale, is en-
gaged in or carrying on the business of a wholesale
dealer in liquors or a wholesale dealer in beer, as the
case may be. Such presumption may be overcome by
evidence satisfactorily showing that such sale, or
offer for sale, was made to a person other than a
dealer.’’
(C) Paragraph (3) of section 5121(d), as so re-
designated, is amended by striking ‘‘section 5146’’
and inserting ‘‘section 5123’’.
(6)(A) Section 5124 (relating to records) is
moved to subpart C of part II of subchapter A of
chapter 51 and inserted after section 5121.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2000.
SEC. 202. INCREASE IN EXPENSE TREATMENT FOR SMALL
BUSINESSES.
(a) IN GENERAL.—Paragraph (1) of section 179(b)
(relating to dollar limitation) is amended to read as fol-
lows:
‘‘(1) DOLLAR LIMITATION.—The aggregate cost
which may be taken into account under subsection
(a) for any taxable year shall not exceed $30,000.’’.
(b) EFFECTIVE DATE.—The amendment made by
this section shall apply to taxable years beginning after
December 31, 2000.
SEC. 203. SMALL BUSINESSES ALLOWED INCREASED DE-
DUCTION FOR MEAL EXPENSES.
(a) IN GENERAL.—Subsection (n) of section 274 (re-
lating to only 50 percent of meal and entertainment ex-
penses allowed as deduction) is amended by adding at the
end the following new paragraph:
‘‘(4) SPECIAL RULE FOR SMALL BUSINESSES.—
‘‘(A) IN
GENERAL.—In the case of any
taxpayer which is a small business, paragraph
(1) shall be applied by substituting for ‘50 per-
‘‘(ii) who otherwise meets any applicable re-
quirements under this Act to establish the existence
of and bona fides of a marriage, but whose marriage
is not legitimate solely because of the bigamy of
such lawful permanent resident of the United States;
or
‘‘(iii) who was a bona fide spouse of a lawful
permanent resident within the past two years and
whose spouse died within the past two years, or
whose spouse lost status within the past two years
due to an incident of domestic violence, or who dem-
onstrates a connection between the legal termination
of the marriage within the past two years and bat-
tering or extreme cruelty by the United States cit-
izen spouse;
‘‘(2) who is a person of good moral character;
‘‘(3) who is eligible to be classified as a spouse
of an alien lawfully admitted for permanent resi-
dence under section 203(a)(2)(A) or who would have
been so classified but for the bigamy of the lawful
permanent resident of the United States that the
alien intended to marry; and
‘‘(4) who has resided in the United States with
the alien’s spouse or intended spouse.’’.
(e) EXEMPTION FROM 5-YEAR BAN.—Section 403(b)
of the Personal Responsibility and Work Opportunity Act
of 1996 (8 U.S.C. 1613(b)) is amended by adding at the
end the following:
‘‘(3) BATTERED
IMMIGRANTS.—An alien de-
scribed in section 431(c).’’.
(f) ACCESS TO HOUSING FOR BATTERED WOMEN
AND QUALIFIED IMMIGRANTS.—(1) Section 214 of the
Housing and Community Development Act of 1980 (42
U.S.C. 1436a) is amended—
(A) in subsection (a), in the matter before para-
graph (1), by striking ‘‘a resident of the United
States and is’’;
(B) in paragraphs (1) through (6) of subsection
(a), by inserting ‘‘a resident of the United States
and is’’ before ‘‘an alien’’ each place it appears;
(C) in subsection (a)(5), by striking ‘‘or’’ at the
end;
(D) in subsection (a)(6), by striking the period
and inserting ‘‘; or’’;
(E) by adding at the end of subsection (a) the
following new paragraph:
‘‘(7) a qualified alien as described in section
431 of the Personal Responsibility and Work Oppor-
tunity Reconciliation Act of 1996 (8 U.S.C. 1641).’’;
(2) FOOD STAMPS ACCESS FOR BATTERED IM-
MIGRANT
QUALIFIED
ALIENS
AND
THEIR
CHIL-
DREN.—Section 7 of the Food Stamp Act of 1977
(7 U.S.C. 2016) is amended by adding at the end
the following:
‘‘(k) BATTERED IMMIGRANT QUALIFIED ALIEN ELI-
GIBILITY FOR FOOD STAMPS.—Qualified alien battered
immigrants under section 431(c) of the Personal Respon-
sibility and Work Opportunity Reconciliation Act of 1996
and their children are eligible to receive food stamps.’’.
(k) TECHNICAL CORRECTIONS TO QUALIFIED ALIEN
DEFINITION
FOR
BATTERED
IMMIGRANTS.—Section
431(c)(1)(B) of the Personal Responsibility and Work Op-
portunity 
Reconciliation 
Act 
of 
1996 
(8 
U.S.C.
1641(c)(1)(B)) is amended—
(1) in clause (i), by striking ‘‘clause (ii), (iii),
or (iv)’’ and inserting ‘‘clause (ii), (iii), (iv), (v), or
(vi)’’;
(2) in clause (ii), by striking ‘‘clause (ii) or
(iii)’’ and inserting ‘‘clause (i), (ii), (iii), or (iv)’’;
and
(3) by amending clause (iii) to read as follows:
‘‘(iii) suspension of deportation under
section 244(a)(3) of the Immigration and
Nationality Act (as in effect before the
SEC. 2. ISSUANCE OF CREDIT CARDS TO FULL-TIME, TRADI-
TIONAL-AGED, COLLEGE STUDENTS.
Section 127 of the Truth in Lending Act (15 U.S.C.
1637) is amended by adding at the end the following new
subsection:
‘‘(h) PROVISIONS APPLICABLE WITH REGARD
TO
THE ISSUANCE OF CREDIT CARDS TO FULL-TIME, TRADI-
TIONAL-AGED COLLEGE STUDENTS.—
‘‘(1) DEFINITIONS.—For purposes of this sec-
tion, the following definitions shall apply:
‘‘(A) TRADITIONAL
COLLEGE
STUDENT
CREDIT
CARD
ACCOUNT
DEFINED.—For pur-
poses of this subsection, the term ‘traditional
college student credit card account’ means a
credit card account under an open end con-
sumer credit plan established or maintained for
or on behalf of any full-time, traditional-aged,
college student.
‘‘(B) FULL-TIME, TRADITIONAL-AGED COL-
LEGE
STUDENT.—The term ‘full-time, tradi-
tional-aged, 
college 
student’ 
means 
an
individual—
‘‘(i) who is a student described in sub-
paragraphs 
(A) 
and 
(B) 
of 
section
484(b)(3) of the Higher Education Act of
HR 3081 PCS
(e) FROZEN PLAN EXEMPT FROM MINIMUM BEN-
EFIT
REQUIREMENT.—Subparagraph (C) of section
416(c)(1) (relating to defined benefit plans) is amended—
(A) by striking ‘‘clause (ii)’’ in clause (i)
and inserting ‘‘clause (ii) or (iii)’’; and
(B) by adding at the end the following:
‘‘(iii) 
EXCEPTION
FOR
FROZEN
PLAN.—For purposes of determining an
employee’s years of service with the em-
ployer, any service with the employer shall
be disregarded to the extent that such
service occurs during a plan year when the
plan benefits (within the meaning of sec-
tion 410(b)) no employee or former em-
ployee.’’.
(f) ELIMINATION OF FAMILY ATTRIBUTION.—Sec-
tion 416(i)(1)(B) (defining 5-percent owner) is amended
by adding at the end the following new clause:
‘‘(iv) 
FAMILY
ATTRIBUTION
DIS-
REGARDED.—Solely for purposes of apply-
ing this paragraph (and not for purposes
of any provision of this title which incor-
porates by reference the definition of a key
employee or 5-percent owner under this
paragraph), section 318 shall be applied
279
(1) Paragraph (2) of section 1324(b) of title
31, United States Code, is amended by inserting be-
fore the period ‘‘, or from section 35 of such Code’’.
(2) The table of sections for subpart C of part
IV of subchapter A of chapter 1 is amended by
striking the last item and inserting the following
new items:
‘‘Sec. 35. United States independent film and television produc-
tion wage credit.
‘‘Sec. 36. Overpayments of tax.’’.
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to wages paid or incurred after
the date of the enactment of this Act in taxable years end-
ing after such date.
Æ
HR 4837 RH 
tion Acts, $30,955,000, to remain available until Sep-
tember 30, 2009: Provided, That of this amount, not to 
exceed $1,653,000 shall be available for study, planning, 
design, and architect and engineer services, as authorized 
by law, unless the Secretary of Defense determines that 
additional obligations are necessary for such purposes and 
notifies the Committees on Appropriations of the House 
of Representatives and Senate of the determination and 
the reasons therefor. 
MILITARY CONSTRUCTION, AIR FORCE RESERVE 
For construction, acquisition, expansion, rehabilita-
tion, and conversion of facilities for the training and ad-
ministration of the Air Force Reserve as authorized by 
chapter 1803 of title 10, United States Code, and Military 
Construction Authorization Acts, $111,725,000, to remain 
available until September 30, 2009: Provided, That of this 
amount, not to exceed $8,612,000 shall be available for 
study, planning, design, and architect and engineer serv-
ices, as authorized by law, unless the Secretary of Defense 
determines that additional obligations are necessary for 
such purposes and notifies the Committees on Appropria-
tions of the House of Representatives and Senate of the 
determination and the reasons therefor.
ing its operating season at intervals of at least once
each business day.
(7) The term ‘‘general cargo vessel’’ means a
waterborne vessel designed to transport general
cargo.
(12) The term ‘‘cruise vessel’’ means a water-
borne vessel designed to transport fare paying,
berthed passengers.
(8) The term ‘‘port’’ means any channel or har-
bor (or component thereof) in the United States
which is not an inland waterway and which is open
to public navigation, except that such term shall not
include any channel or harbor with respect to which
no Federal funds have been used since 1989 for con-
struction, operation, or maintenance, or which was
deauthorized by Federal law before 1997 or to any
channel or harbor where commercial vessels cannot
loan or unload cargo or passengers.
(9) The term ‘‘port use’’ means the use of a
channel by a commercial vessel for entering and
exiting a port for commercial purposes.
(10) The term ‘‘tanker’’ means a waterborne
vessel designed to transport liquid bulk cargo, in-
cluding self-propelled vessels and nonself-propelled
vessels.
118
administrator shall provide written notice to each
applicable individual (and to each employee organi-
zation representing applicable individuals).
‘‘(2) NOTICE.—The notice required by para-
graph (1) shall be written in a manner calculated to
be understood by the average plan participant and
shall provide sufficient information (as determined
in accordance with regulations prescribed by the
Secretary) to allow applicable individuals to under-
stand the effect of the plan amendment.
‘‘(3) TIMING OF NOTICE.—Except as provided
in regulations, the notice required by paragraph (1)
shall be provided within a reasonable time before the
effective date of the plan amendment.
‘‘(4) DESIGNEES.—Any notice under paragraph
(1) may be provided to a person designated, in writ-
ing, by the person to which it would otherwise be
provided.
‘‘(5) NOTICE
BEFORE
ADOPTION
OF
AMEND-
MENT.—A plan shall not be treated as failing to
meet the requirements of paragraph (1) merely be-
cause notice is provided before the adoption of the
plan amendment if no material modification of the
amendment occurs before the amendment is adopt-
ed.
119
‘‘(f ) APPLICABLE INDIVIDUAL; APPLICABLE PEN-
SION PLAN.—For purposes of this section—
‘‘(1) APPLICABLE INDIVIDUAL.—The term ‘ap-
plicable individual’ means, with respect to any plan
amendment—
‘‘(A) any participant in the plan, and
‘‘(B) any beneficiary who is an alternate
payee (within the meaning of section 414(p)(8))
under an applicable qualified domestic relations
order
(within
the
meaning
of
section
414(p)(1)(A)),
who may reasonably be expected to be affected by
such plan amendment.
‘‘(2) APPLICABLE
PENSION
PLAN.—The term
‘applicable pension plan’ means—
‘‘(A) any defined benefit plan, or
‘‘(B) an individual account plan which is
subject to the funding standards of section 412,
which had 100 or more participants who had ac-
crued a benefit, or with respect to whom contribu-
tions were made, under the plan (whether or not
vested) as of the last day of the plan year preceding
the plan year in which the plan amendment becomes
effective. Such term shall not include a governmental
plan (within the meaning of section 414(d)) or a
‘‘(B) a repayment to which section 415
does not apply by reason of subsection (k)(3)
thereof.’’.
(b) 457 PLANS.—
(1) Subsection (e) of section 457 is amended by
adding after paragraph (16) the following new para-
graph:
‘‘(17)
TRUSTEE-TO-TRUSTEE
TRANSFERS
TO
PURCHASE
PERMISSIVE
SERVICE
CREDIT.—No
amount shall be includible in gross income by reason
of a direct trustee-to-trustee transfer to a defined
benefit governmental plan (as defined in section
414(d)) if such transfer is—
‘‘(A) for the purchase of permissive service
credit
(as
defined
in
section
415(n)(3)(A))
under such plan, or
‘‘(B) a repayment to which section 415
does not apply by reason of subsection (k)(3)
thereof.’’.
(2) Section 457(b)(2) is amended by striking
‘‘(other
than
rollover
amounts)’’
and
inserting
‘‘(other than rollover amounts and amounts received
in a transfer referred to in subsection (e)(17))’’.
208
HR 3081 PCS
‘‘(C) the employee has a detailed under-
standing of the needs of those to whom the em-
ployee is selling;
‘‘(D) the employee exercises discretion in
offering a variety of products and services;
‘‘(E) the employee receives—
‘‘(i) base compensation, determined
without regard to the number of hours
worked by the employee, of not less than
an amount equal to one and one-half times
the minimum wage in effect under section
6(a)(1) multiplied by 2,080; and
‘‘(ii) in addition to the employee’s
base compensation, compensation based
upon each sale attributable to the em-
ployee;
‘‘(F) the employee’s aggregate compensa-
tion based upon sales attributable to the em-
ployee is not less than 40 percent of one and
one-half times the minimum wage multiplied by
2,080;
‘‘(G) the employee receives a rate of com-
pensation based upon each sale attributable to
the employee which is beyond sales required to
reach the compensation required by subpara-
209
HR 3081 PCS
graph (F) which rate is not less than the rate
on which the compensation required by sub-
paragraph (F) is determined; and
‘‘(H) the rate of annual compensation or
base compensation for any employee who did
not work for an employer for an entire calendar
year is prorated to reflect annual compensation
which would have been earned if the employee
had been compensated at the same rate for the
entire calendar year;’’.
(b) CONSTRUCTION.—The amendment made by sub-
section (a) may not be construed to apply to individuals
who are employed as route sales drivers.
SEC. 605. EXEMPTION FOR FUNERAL DIRECTORS.
Section 13(a) of the Fair Labor Standards Act of
1938 (29 U.S.C. 213(a)), as amended by section 3, is
amended by adding after paragraph (18) the following:
‘‘(19) any employee employed as a licensed fu-
neral director or a licensed embalmer.’’.
Passed the House of Representatives March 9,
2000.
Attest:
JEFF TRANDAHL,
Clerk.
SEC. 632. STATE ELIGIBILITY FOR GRANTS; ELIMINATION
OF EXTRA MONTH OF ELIGIBILITY.
Section 403(b)94) of the Social Security Act (42
U.S.C. 603(b)(4) is amended by striking ‘‘in the 2-month
period that begins with any month for which’’ and insert-
ing ‘‘in which’’.
SEC. 633. ANNUAL RECONCILIATION.
(a) REVISION OF REMITTANCE ADJUSTMENT FOR-
MULA FACTOR BASED ON NUMBER OF MONTHS STATE
WAS A NEEDY STATE.—Section 403(b)(6)(A)(ii)(III) of
the Social Security Act (42 U.S.C. 603(b)(6)(A)(ii)(III))
is amended by striking ‘‘1⁄12 times the number of months’’
and inserting ‘‘if the State was a needy State for less than
6 months in the fiscal year, 1⁄6 times the number of
months’’.
(b) REPEAL
OF ADJUSTMENT
OF STATE REMIT-
TANCES FOR FISCAL YEARS 2000 AND 2001 ENACTED IN
ADOPTION AND SAFE FAMILIES ACT OF 1997.—Section
403(b)(6)(C)(ii) of such Act (42 U.S.C. 603(b)(6)(C)(ii))
is amended—
(1) in subclause (I), by adding ‘‘and’’ at the
end;
(2) in subclause (II), by striking the semicolon
and inserting a period; and
(3) by striking subclauses (III) and (IV).
under subtitle A of title II of the Violent Crime Control
and Law Enforcement Act of 1994 (42 U.S.C. 13701).
(b) SAFEGUARDS.—The safeguards described in this
subsection are the following:
(1) That each State department of corrections
provide mandatory sexual harassment and abuse
awareness training to the officials and staff of that
department.
(2) That each State department of corrections
periodically submit a report to the attorney general
of the State for the purpose of detecting any pattern
of sexual harassment or abuse of women inmates.
(3) That each State department of corrections
carry out a system under which—
(A) women inmates are able to confiden-
tially report sexual harassment or abuse by offi-
cials or staff of that department;
(B) those reports are investigated; and
(C) those officials or staff determined to be
responsible for such sexual harassment or abuse
are sanctioned.
(4) That the State have criminal penalties ex-
plicitly prohibiting custodial sexual misconduct by
correctional staff against women inmates.
‘‘(D)(i) the appropriation law limits the total
amount which may be obligated under such appro-
priation at any time to an amount which does not
exceed, at any such time, the amount by which—
‘‘(I) the aggregate of the amounts trans-
ferred to the unemployment compensation ben-
efit account of such State pursuant to sub-
sections (a) and (b), exceeds
‘‘(II) the aggregate of the amounts used by
the State pursuant to this subsection and
charged against the amounts transferred to the
unemployment compensation benefit account of
such State, and
‘‘(ii) for purposes of clause (i), amounts used by
a State for administration shall be chargeable
against transferred amounts at the exact time the
obligation is entered into, and
‘‘(E) the use of the money shall be accounted
for in accordance with standards established by each
State. Proceeds from the sale or transfer of real
property and other capital assets which were origi-
nally purchased with Federal funds provided under
this title or title III, may be used by a State agency
administering State law in accordance with such ti-
tles and section 3304 of the Internal Revenue Code
(d) CONFORMING AMENDMENT.—Paragraph (1) of
section 6039G(d) of such Code is amended by inserting
‘‘or 877A’’ after ‘‘section 877’’.
(e) CLERICAL AMENDMENT.—The table of sections
for subpart A of part II of subchapter N of chapter 1
of such Code is amended by inserting after the item relat-
ing to section 877 the following new item:
‘‘Sec. 877A. Tax responsibilities of expatriation.’’.
(f) EFFECTIVE DATE.—
(1) IN GENERAL.—Except as provided in this
subsection, the amendments made by this section
shall apply to expatriates (within the meaning of
section 877A(e) of the Internal Revenue Code of
1986, as added by this section) whose expatriation
date (as so defined) occurs on or after the date of
action by the Committee on Ways and Means on this
Act.
(2) GIFTS
AND
BEQUESTS.—Chapter 13A of
the Internal Revenue Code of 1986 (as added by
subsection (b)) shall apply to covered gifts and be-
quests (as defined in section 2681 of such Code, as
so added) received on or after the date of action by
the Committee on Ways and Means on this Act, re-
gardless of when the transferor expatriated.
Æ
542
(c) CONFORMING AMENDMENTS.—
(1) 
Paragraph 
(2) 
of 
section 
108(a) 
is
amended—
(A) in subparagraph (A) by striking ‘‘and
(D)’’ and inserting ‘‘(D), and (E)’’, and
(B) by amending subparagraph (B) to read
as follows:
‘‘(B) INSOLVENCY EXCLUSION TAKES PREC-
EDENCE
OVER
QUALIFIED
FARM
EXCLUSION;
QUALIFIED
REAL
PROPERTY
BUSINESS
EXCLU-
SION; AND QUALIFIED RESIDENTIAL SHORTFALL
EXCLUSION.—Subparagraphs (C), (D), and (E)
of paragraph (1) shall not apply to a discharge
to the extent the taxpayer is insolvent.’’.
(2) Paragraph (1) of section 108(b) is amended
by striking ‘‘or (C)’’ and inserting ‘‘(C), or (E)’’.
(3) Subsection (c) of section 121 of such Code is
amended by adding at the end the following new
paragraph:
‘‘(4) SPECIAL RULE RELATING TO DISCHARGE OF
INDEBTEDNESS.—The amount of gain which (but for
this paragraph) would be excluded from gross income
under subsection (a) with respect to a principal resi-
dence shall be reduced by the amount excluded from
543
gross income under section 108(a)(1)(E) with respect
to such residence.’’.
(d) EFFECTIVE DATE.—The amendments made by this
section shall apply to discharges after December 31, 2000.
133
time the petition is submitted to the Secretary. A
food or color additive petition submitted by a person
subject to a fee under this section shall be consid-
ered incomplete and shall not be accepted by the
Secretary until all fees owed by such person have
been paid.
‘‘(2) FOOD INGREDIENT AND COLOR ADDITIVE
PRODUCER
REGISTRATION
FEES.—Fees assessed
under this section for a fiscal year with respect to
a person required to register under section 908 shall
be due and payable not later than the registration
deadline specified in such section for such fiscal
year. A person that has not paid a fee due under
this section by such date shall not be considered reg-
istered for purposes of section 908.
‘‘(f) REFUND OF ADDITIVE PETITION FEES.—
‘‘(1) IF
PETITION
REFUSED.—The Secretary
shall refund 75 percent of the fee paid under sub-
section (e)(1) for any food or color additive petition
which the Secretary declines to file.
‘‘(2) IF PETITION WITHDRAWN.—If a food or
color additive petition is withdrawn after the Sec-
retary has filed it, the Secretary may refund a por-
tion of the fee up to 75 percent if no substantial
work was performed on the petition after filing. The
In the Senate of the United States,
October 3 (legislative day, September 22), 2000.
Resolved, That the bill from the House of Representa-
tives (H.R. 3084) entitled ‘‘An Act to authorize the Secretary
of the Interior to contribute funds for the establishment of
an interpretative center on the life and contributions of Presi-
dent Abraham Lincoln.’’, do pass with the following
AMENDMENT:
Page 4, after line 2, insert:
(3) COMPETITIVE BIDDING GUIDELINES.—As a
condition of the receipt of a grant under subsection
(a), the Secretary of the Interior shall require that the
grant recipient comply with sections 303, 303A, and
303B of the Federal Property and Administrative
Services Act of 1949 (41 U.S.C. 253–253b) as imple-
mented by the Federal Acquisition Regulation issued
pursuant to section 25 of the Office of Federal Pro-
curement Policy Act (41 U.S.C. 421) in planning, de-
signing, and constructing the interpretive center.
Attest:
Secretary.