datamatters24/research-document-archive huggingface dataset:
SEC. 6. EFFECTIVE DATE. 
The provisions of this Act and the amendments made 
by this Act shall take effect 30 days after the date of the 
enactment of this Act.
Æ
(d) EFFECTIVE DATE.—This section and the amend-
ments made by this section shall take effect on the first 
day of the first applicable pay period beginning after the 
end of the 90-day period beginning on the date of the en-
actment of this Act. 
SEC. 3. PROVISIONS RELATING TO INCUMBENTS. 
(a) INCUMBENT DEFINED.—For purposes of this sec-
tion, the term ‘‘incumbent’’ means an individual who is 
serving as an assistant United States attorney on the date 
as of which the amendments made by this Act take effect. 
(b) NOTICE
REQUIREMENT.—Not later than 9 
months after the date of the enactment of this Act, the 
Department of Justice shall take measures reasonably de-
signed to provide notice to incumbents as to their election 
rights under this Act, and the effects of making or not 
making a timely election under this Act. 
(c) ELECTION AVAILABLE TO INCUMBENTS.—
(1) IN GENERAL.—An incumbent may elect, for 
all purposes, either—
(A) to be treated in accordance with the 
amendments made by this Act; or
(B) to be treated as if this Act had never 
been enacted. 
Failure to make a timely election under this sub-
section shall be treated in the same way as an elec-
‘‘(7) DIVIDENDS.—There shall be included the 
amount of any dividends excluded from gross income 
pursuant to section 116.’’. 
(6) Section 854(a) of such Code is amended by 
inserting ‘‘section 116 (relating to exclusion of divi-
dends received by individuals) and’’ after ‘‘For pur-
poses of’’. 
(7) Section 857(c) of such Code is amended to 
read as follows: 
‘‘(c) RESTRICTIONS APPLICABLE TO DIVIDENDS RE-
CEIVED FROM REAL ESTATE INVESTMENT TRUSTS.—
‘‘(1) TREATMENT FOR SECTION 116.—For pur-
poses of section 116 (relating to exclusion of divi-
dends received by individuals), a capital gain divi-
dend (as defined in subsection (b)(3)(C)) received 
from a real estate investment trust which meets the 
requirements of this part shall not be considered as 
a dividend. 
‘‘(2) TREATMENT FOR SECTION 243.—For pur-
poses of section 243 (relating to deductions for divi-
dends received by corporations), a dividend received 
from a real estate investment trust which meets the 
requirements of this part shall not be considered as 
a dividend.’’.
(8) The table of sections for part III of sub-
chapter B of chapter 1 of such Code is amended by 
inserting after the item relating to section 115 the 
following new item:
‘‘Sec. 116. Exclusion of dividends received by individuals.’’.
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2002.
Æ
I 
108TH CONGRESS 
1ST SESSION H. R. 2261
To amend the Small Business Act to increase the maximum amount for 
which a loan can be made under the Microloan Program. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 22, 2003
Ms. LINDA T. SA´NCHEZ of California introduced the following bill; which was 
referred to the Committee on Small Business 
A BILL 
To amend the Small Business Act to increase the maximum 
amount for which a loan can be made under the 
Microloan Program.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. INCREASE OF MAXIMUM MICROLOAN AMOUNT. 
Section 7(m) of the Small Business Act (15 U.S.C. 
636(m)) is amended in paragraphs (1)(B)(iii), (3)(E), and 
(11)(B) by striking ‘‘$35,000’’ each place it appears and 
inserting ‘‘$50,000’’.
Æ
ber of children in poverty who reside in the 
school district served by the local educational 
agency bears to the number of such children 
who reside in all the school districts in the 
State; and 
‘‘(B) an amount that bears the same rela-
tionship to 50 percent of such total as the num-
ber of children enrolled in public and private 
nonprofit elementary schools and secondary 
schools in the school district served by the local 
educational agency bears to the number of chil-
dren enrolled in all such schools in the State. 
‘‘(4) MINIMUM GRANT.—Notwithstanding para-
graph (3), no grant made by a State in accordance 
with this subsection shall be for an amount less than 
$50,000. 
‘‘(5) SOURCE OF DATA.—For purposes of para-
graph (3), the State shall use data from the most 
recent fiscal year for which satisfactory data are 
available, except that the State may adjust such 
data, or use alternative child poverty data, if the 
State demonstrates to the Secretary’s satisfaction 
that such adjusted or alternative data more accu-
rately reflect the relative incidence of children who
I 
108TH CONGRESS 
1ST SESSION H. R. 2263
To amend the Fair Labor Standards Act of 1938 to provide an exemption 
from minimum wage and maximum hours requirements for certain sea-
sonal fireworks employees. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 22, 2003
Mr. SESSIONS introduced the following bill; which was referred to the 
Committee on Education and the Workforce 
A BILL 
To amend the Fair Labor Standards Act of 1938 to provide 
an exemption from minimum wage and maximum hours 
requirements for certain seasonal fireworks employees.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. MINIMUM WAGE AND MAXIMUM HOURS EXEMP-
TION FOR CERTAIN SEASONAL FIREWORKS 
EMPLOYEES. 
Section 13(a) of the Fair Labor Standards Act of 
1938 (29 U.S.C. 213(a)) is amended by inserting after 
paragraph (8) the following new paragraph:
‘‘(9) any employee employed, on a seasonal 
basis, at a facility or location the primary source of 
revenue of which is derived from the sale of fire-
works directly to consumers; or’’.
Æ
In the Senate of the United States,
December 9, 2003.
Resolved, That the bill from the House of Representa-
tives (H.R. 2264) entitled ‘‘An Act to authorize appropria-
tions for fiscal years 2004 and 2005 to carry out the Congo
Basin Forest Partnership (CBFP) program, and for other
purposes.’’, do pass with the following
AMENDMENTS:
Page 5, strike out all after line 23 over to and includ-
ing line 11 on page 6, and insert:
(a) IN GENERAL.—There are authorized to be appro-
priated to the President to carry out the Congo Basin Forest
Partnership (CBFP) program $18,600,000 for fiscal year
2004.
(b) CARPE.—Of the amounts appropriated pursuant
to the authorization of appropriations in subsection (a),
$16,000,000 is authorized to be made available to the Cen-
tral Africa Regional Program for the Environment
†
HR 2264 EAS
(CARPE) of the United States Agency for International De-
velopment.
(c) AVAILABILITY.—Amounts appropriated pursuant
to the authorization of appropriations under subsection (a)
are authorized to remain available until expended.
Amend the title so as to read: ‘‘An Act to authorize
appropriations for fiscal year 2004 to carry out the
Congo Basin Forest Partnership program, and for other
purposes.’’.
Attest:
Secretary.
on wildlife. At current hunting levels, most species 
of apes and other primates, large antelope, and ele-
phants will disappear from the Congo Basin, with 
some becoming extinct. 
(7) If current deforestation and wildlife deple-
tion rates are not reversed, the six countries of the 
Congo Basin most immediately, but also the world, 
will pay an immense economic, environmental, and 
cultural price. 
(8) The United States has an interest in seeing 
political stability and economic development advance 
in the Congo Basin countries. This interest will be 
adversely impacted if current deforestation and wild-
life depletion rates are not reversed. 
(9) Poorly managed and nonmanaged logging 
and hunting threatens to do to the Congo Basin 
what it did to West Africa, which lost much of its 
forest and wildlife through over-exploitation. 
(10) Purged of wildlife, some Congo Basin for-
ests already are ‘‘empty forests’’. 
(11) In an attempt to conserve the forests of 
the Congo Basin, the region’s governments convened 
the Yaounde (Cameroon) Forest Summit in March 
1999.
IIB 
108TH CONGRESS 
1ST SESSION H. R. 2264
IN THE SENATE OF THE UNITED STATES 
OCTOBER 14, 2003
Received; read twice and referred to the Committee on Foreign Relations 
AN ACT 
To authorize appropriations for fiscal years 2004 and 2005 
to carry out the Congo Basin Forest Partnership 
(CBFP) program, 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 2264 RFS 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Congo Basin Forest 
Partnership Act of 2003’’. 
SEC. 2. FINDINGS. 
Congress finds the following: 
(1) The tropical forests of the Congo Basin, lo-
cated in the Central African countries of Cameroon, 
the Central African Republic, the Democratic Re-
public of the Congo, Equatorial Guinea, Gabon, the 
Republic of Congo, Rwanda, Burundi, and Sao 
Tome/Principe, are second in size only to the trop-
ical forests of the Amazon Basin. 
(2) These forests are a crucial economic re-
source for the people of the Central African region. 
(3) Congo Basin forests play a critical role in 
sustaining the environment—absorbing carbon diox-
ide, cleansing water, and retaining soil. 
(4) Congo Basin forests contain the most di-
verse grouping of plants and animals in Africa, in-
cluding rare and endangered species, such as the 
lowland gorilla, mountain gorilla, chimpanzee, and 
okapi. These plants and animals are invaluable for 
many reasons, including their genetic and bio-
chemical information, which could spark advances in 
medical, agricultural, and industrial technology.
HR 2264 RFS 
(5) Logging operations, driven by a growing 
global demand for tropical hardwoods, are shrinking 
these forests. One estimate has logging taking out 
Congo Basin forest area at a rate of twice the size 
of the State of Rhode Island every year. 
(6) The construction of logging roads and other 
developments are putting intense hunting pressure 
on wildlife. At current hunting levels, most species 
of apes and other primates, large antelope, and ele-
phants will disappear from the Congo Basin, with 
some becoming extinct. 
(7) If current deforestation and wildlife deple-
tion rates are not reversed, the six countries of the 
Congo Basin most immediately, but also the world, 
will pay an immense economic, environmental, and 
cultural price. 
(8) The United States has an interest in seeing 
political stability and economic development advance 
in the Congo Basin countries. This interest will be 
adversely impacted if current deforestation and wild-
life depletion rates are not reversed. 
(9) Poorly managed and nonmanaged logging 
and hunting threatens to do to the Congo Basin 
what it did to West Africa, which lost much of its 
forest and wildlife through over-exploitation.
and the countries of the greater Middle East and 
among the countries of the greater Middle East; 
(3) strengthening and expanding the private 
sector and accelerating the rate of job creation in 
the countries of the greater Middle East; 
(4) focusing on countries committed to the rule 
of law, economic reform, political liberalization, re-
spect for human rights, and the eradication of pov-
erty; 
(5) facilitating the development of civil societies 
and political freedom in the countries of the greater 
Middle East; 
(6) promoting sustainable development, and 
protecting and preserving the environment in a man-
ner consistent with economic development; and 
(7) encouraging the countries of the greater 
Middle East to diversify their economies, implement 
domestic economic reforms, open to trade, and adopt 
anticorruption measures, including through acces-
sion to the Organization for Economic Cooperation 
and Development (OECD) Convention on Combating 
Bribery of Foreign Public Officials in International 
Business Transactions.
HR 2264 RFS 
(10) Purged of wildlife, some Congo Basin for-
ests already are ‘‘empty forests’’. 
(11) In an attempt to conserve the forests of 
the Congo Basin, the region’s governments convened 
the Yaounde (Cameroon) Forest Summit in March 
1999. 
(12) In September 2002, Secretary of State 
Colin Powell launched the Congo Basin Forest Part-
nership (CBFP) in Johannesburg, South Africa. The 
CBFP promotes the conservation and sustainable 
use of the region’s forests, for example, by working 
to combat poaching, illegal logging, and other 
unsustainable practices, and giving local populations 
an economic stake in the preservation of the forests, 
including through the development of ecotourism. 
(13)(A) The United States contribution to the 
CBFP will focus on conserving 11 key landscapes in 
6 countries—Cameroon, the Central African Repub-
lic, the Democratic Republic of the Congo, Equa-
torial Guinea, Gabon, and the Republic of Congo—
identified at the Yaounde Forest Summit as being of 
the greatest biological importance to the region. 
(B) The United States will fund field-based ac-
tivities within these 25,000,000 acres that aim to
HR 2264 RFS 
support a network of 27 national parks and pro-
tected areas and well-managed forestry concessions. 
(C) In this way, the work will build on existing 
United States efforts, including those of the Central 
African Regional Program for the Environment 
(CARPE) of the United States Agency for Inter-
national Development, which will implement the 
CBFP. 
(14) The CBFP has broad international finan-
cial support, including from non-African govern-
ments, the European Commission, the International 
Bank for Reconstruction and Development, and nu-
merous nongovernment organizations. 
(15) A dramatic step toward conserving Congo 
Basin forests has recently been taken by Gabon. In 
September 2002, President Omar Bongo announced 
the creation of 13 national parks, representing over 
10 percent of Gabon’s surface area. Previously, 
Gabon had no national park system. 
(16) With the CBFP and other initiatives, 
there exists unprecedented momentum for the con-
servation of Congo Basin forests. 
SEC. 3. AUTHORIZATION OF APPROPRIATIONS. 
(a) IN GENERAL.—There are authorized to be appro-
priated to the President to carry out the Congo Basin For-
HR 2264 RFS 
est Partnership (CBFP) program $18,600,000 for each 
of the fiscal years 2004 and 2005. Of the amounts appro-
priated pursuant to the authorization of appropriations 
under the preceding sentence for a fiscal year, 
$16,000,000 is authorized to be made available to the 
Central Africa Regional Program for the Environment 
(CARPE) of the United States Agency for International 
Development. 
(b) AVAILABILITY.—Amounts appropriated pursuant 
to the authorization of appropriations under subsection (a) 
are authorized to remain available until expended.
Passed the House of Representatives October 7, 
2003. 
Attest: 
JEFF TRANDAHL, 
Clerk.
I 
108TH CONGRESS 
1ST SESSION H. R. 2265
To amend the Internal Revenue Code of 1986 to provide for the treatment 
of certain expenses of rural letter carriers. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 22, 2003
Mr. SHAW (for himself, Mr. TANNER, Mr. SANDLIN, Mr. FOLEY, Mr. 
LOBIONDO, Mr. ENGLISH, Mrs. JONES of Ohio, Mrs. MUSGRAVE, Mr. 
LEWIS of Georgia, Mr. LEWIS of Kentucky, Mr. KLECZKA, Mr. STARK, 
Mr. LEVIN, Mr. MATSUI, Mr. GRIJALVA, Mr. COLLINS, Mr. DEUTSCH, 
and Mr. RAMSTAD) 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 the treatment of certain expenses of rural letter carriers.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. CERTAIN EXPENSES OF RURAL LETTER CAR-
RIERS. 
(a) IN GENERAL.—Section 162(o) of the Internal 
Revenue Code of 1986 (relating to treatment of certain 
reimbursed expenses of rural mail carriers) is amended by
redesignating paragraph (2) as paragraph (3) and by in-
serting after paragraph (1) the following: 
‘‘(2) SPECIAL RULE WHERE EXPENSES EXCEED 
REIMBURSEMENTS.—Notwithstanding 
paragraph 
(1)(A), if the expenses incurred by an employee for 
the use of a vehicle in performing services described 
in paragraph (1) exceed the qualified reimburse-
ments for such expenses, such excess shall be taken 
into 
account 
in 
computing 
the 
miscellaneous 
itemized deductions of the employee under section 
67.’’
(b) CONFORMING AMENDMENT.—The heading for 
section 162(o) of such Code is amended by striking ‘‘RE-
IMBURSED’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2003.
Æ
‘‘(1) IN GENERAL.—Except as provided in para-
graphs (2) and (3), the amount of the penalty under 
subsection (a) shall be $50,000. 
‘‘(2) LISTED
TRANSACTION.—The amount of 
the penalty under subsection (a) with respect to a 
listed transaction shall be $100,000. 
‘‘(3) INCREASE IN PENALTY FOR LARGE ENTI-
TIES AND HIGH NET WORTH INDIVIDUALS.—
‘‘(A) IN GENERAL.—In the case of a fail-
ure under subsection (a) by—
‘‘(i) a large entity, or 
‘‘(ii) a high net worth individual, 
the penalty under paragraph (1) or (2) shall be 
twice the amount determined without regard to 
this paragraph. 
‘‘(B) LARGE
ENTITY.—For purposes of 
subparagraph (A), the term ‘large entity’ 
means, with respect to any taxable year, a per-
son (other than a natural person) with gross re-
ceipts in excess of $10,000,000 for the taxable 
year in which the reportable transaction occurs 
or the preceding taxable year. Rules similar to 
the rules of paragraph (2) and subparagraphs 
(B), (C), and (D) of paragraph (3) of section
I 
108TH CONGRESS 
1ST SESSION H. R. 2266
To clarify the intent of Congress with respect to the continued use of 
established commercial outfitter hunting camps on the Salmon River. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 22, 2003
Mr. SIMPSON (for himself and Mr. OTTER) introduced the following bill; which 
was referred to the Committee on Resources 
A BILL 
To clarify the intent of Congress with respect to the contin-
ued use of established commercial outfitter hunting 
camps on the Salmon River.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. CONTINUED USE OF ESTABLISHED COMMER-
CIAL OUTFITTER HUNTING CAMPS ON THE 
SALMON RIVER. 
Section 3(a)(24) of the Wild and Scenic Rivers Act 
(16 U.S.C 1274(a)(24)) is amended by redesignating sub-
paragraphs (D) through (F) as subparagraphs (E) 
through (G), respectively, and by inserting after subpara-
graph (C) the following:
‘‘(D) The established use and occupancy of lands and 
maintenance or replacement of facilities and structures for 
commercial recreation services at Stub Creek located in 
Section 28, T24N, R14E, Boise Principal Meridian, at 
Arctic Creek located in Section 21, T25N, R12E, Boise 
Principal Meridian and at Smith Gulch located in Section 
27, T25N, R12E, Boise Principal Meridian shall continue 
to be authorized, subject to such reasonable regulation as 
the Secretary deems appropriate, including rules that 
would provide for termination for noncompliance, and if 
terminated, reoffering the site through a competitive proc-
ess.’’.
Æ
I 
108TH CONGRESS 
1ST SESSION 
H. R. 226
To amend the Internal Revenue Code of 1986 to allow individuals to exclude 
dividend income. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 7, 2003
Mr. WILSON of South Carolina 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 
individuals to exclude dividend income.
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 ‘‘Dividend Taxation 
Elimination Act of 2003’’. 
SEC. 2. EXCLUSION OF DIVIDENDS RECEIVED BY INDIVID-
UALS. 
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
amounts specifically excluded from gross income) is
amended by inserting after section 115 the following new 
section: 
‘‘SEC. 116. EXCLUSION OF DIVIDENDS RECEIVED BY INDI-
VIDUALS. 
‘‘(a) EXCLUSION FROM GROSS INCOME.—Gross in-
come does not include dividends which are otherwise in-
cludible in gross income and which are received during the 
taxable year by an individual. 
‘‘(b) SPECIAL RULES.—For purposes of this sec-
tion—
‘‘(1) EXCLUSION NOT TO APPLY TO CAPITAL 
GAIN
DIVIDENDS
FROM
REGULATED
INVESTMENT 
COMPANIES
AND
REAL
ESTATE
INVESTMENT 
TRUSTS.—
‘‘For treatment of capital gain dividends, see sec-
tions 854(a) and 857(c).
‘‘(2) CERTAIN
NONRESIDENT
ALIENS
INELI-
GIBLE
FOR
EXCLUSION.—In the case of a non-
resident alien individual, subsection (a) shall apply 
only in determining the taxes imposed for the tax-
able year pursuant to sections 871(b)(1) and 877(b). 
‘‘(3) DIVIDENDS FROM EMPLOYEE STOCK OWN-
ERSHIP PLANS.—Subsection (a) shall not apply to 
any dividend described in section 404(k). 
‘‘(4) CERTAIN
DIVIDENDS
EXCLUDED.—Sub-
section (a) shall not apply to any dividend from a
corporation which for the taxable year of the cor-
poration in which the distribution is made is a cor-
poration exempt from tax under section 521 (relat-
ing to farmers’ cooperative associations).’’. 
(b) CONFORMING AMENDMENTS.—
(1) Subparagraph (A) of section 32(i)(2) of 
such Code is amended by inserting ‘‘(determined 
without regard to section 116)’’ before the comma. 
(2) Subparagraph (B) of section 86(b)(2) of 
such Code is amended to read as follows: 
‘‘(B) increased by the sum of—
‘‘(i) the amount of interest received or 
accrued by the taxpayer during the taxable 
year which is exempt from tax, and 
‘‘(ii) the amount of dividends received 
during the taxable year which are excluded 
from gross income under section 116.’’. 
(3) Subsection (d) of section 135 of such Code 
is amended by redesignating paragraph (4) as para-
graph (5) and by inserting after paragraph (3) the 
following new paragraph: 
‘‘(4) COORDINATION WITH SECTION 116.—This 
section shall be applied before section 116.’’.
(4) facilitate the transfer of technology from re-
search programs such as the National Aeronautics 
and Space Administration program established 
under section 401 and the Department of Defense 
Advanced Research Projects Agency program to 
Federal agencies with operational responsibilities 
and to the private sector; 
(5) review activities relating to noise, emissions, 
fuel consumption, and safety conducted by Federal 
agencies, including the Federal Aviation Administra-
tion, the National Aeronautics and Space Adminis-
tration, the Department of Commerce, and the De-
partment of Defense; 
(6) review aircraft operating procedures in-
tended to reduce noise and emissions, identify and 
coordinate research efforts on aircraft noise and 
emissions reduction, and ensure that aircraft noise 
and emissions reduction regulatory measures are co-
ordinated; and 
(7) work with the National Air Traffic Manage-
ment System Development Office to coordinate re-
search needs and applications for the next genera-
tion air traffic management system. 
(c) PUBLIC-PRIVATE PARTICIPATION.—In carrying 
out its functions under this section, the Office shall con-