datamatters24/research-document-archive huggingface dataset:
I
106TH CONGRESS
1ST SESSION
H. R. 1406
To amend the Internal Revenue Code of 1986 to provide that certain bonds
issued by local governments in connection with delinquent real property
taxes may be treated as tax exempt.
IN THE HOUSE OF REPRESENTATIVES
APRIL 14, 1999
Mr. CAMP (for himself, Mr. LEVIN, Mr. KNOLLENBERG, Mr. UPTON, Mr.
EHLERS, Mr. SMITH of Michigan, Mr. HOEKSTRA, Mr. BARCIA, Mr.
BONIOR, Mr. KILDEE, Ms. RIVERS, Ms. STABENOW, Mr. DINGELL, Mr.
CONYERS, Ms. KILPATRICK, and Mr. STUPAK) 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
that certain bonds issued by local governments in connec-
tion with delinquent real property taxes may be treated
as tax exempt.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. TAX EXEMPT TREATMENT OF CERTAIN BONDS
ISSUED IN CONNECTION WITH DELINQUENT
REAL PROPERTY TAXES.
(a) IN GENERAL.—Section 148 of the Internal Rev-
enue Code of 1986 is amended by redesignating subsection
(i) as subsection (j) and by inserting after subsection (h)
the following new subsection:
‘‘(i) 
SPECIAL
RULE
FOR
DELINQUENT
TAX
BONDS.—
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, a bond which meets the requirements of para-
graph (2) shall not be treated as an arbitrage bond.
‘‘(2) 
DELINQUENT
TAX
BOND
REQUIRE-
MENTS.—A bond meets the requirements of this
paragraph if—
‘‘(A) the bond is issued primarily to facili-
tate the collection or receipt of delinquent real
property taxes,
‘‘(B) all sale proceeds of the issue of which
the bond is a part (other than sale proceeds, if
any, to be used for costs of issuance and the es-
tablishment of a reasonably required reserve or
replacement fund) are transferred, within 30
days after the date of issue of the bond, to gov-
ernmental units that levy, collect, or receive real
property taxes,
‘‘(C)(i) the amount of the sale proceeds so
transferred does not exceed the amount of de-
linquent real property taxes for the year (or the
preceding year) certified by such units to the
issuer of the bond as uncollected, and
‘‘(ii) such certification is made as of a spe-
cific date which occurs during the 5-month pe-
riod preceding the date of the issuance of the
bond,
‘‘(D) the maturity date of the bond is not
later than 3 months after the date of the issue,
‘‘(E) the last maturity date of the issue of
which the bond is a part (including the last ma-
turity date of any bonds issued to refund that
issue or to refund other bonds issued to refund
that issue) is not later than 26 months after
the date of issuance of the original bond, and
‘‘(F) all delinquent real property taxes
(and interest, fees, and penalties attributable to
such taxes) received by such governmental units
after the specific date referred to in subpara-
graph (C) and before any maturity date of such
issue are used, within 3 months of receipt, for
the payment of principal, interest, or redemp-
tion price of the issue of which the bond is a
part (to the extent that such taxes, interest,
fees, and penalties do not exceed such principal,
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986.
(c) TABLE OF CONTENTS.—
Sec. 1. Short title.
TITLE I—SIMPLIFICATION RELATING TO NONREFUNDABLE
PERSONAL CREDITS
Sec. 101. Repeal of interaction with alternative minimum tax.
Sec. 102. Uniform phaseout of credits for adoption, children, and education.
TITLE II—SIMPLIFICATION OF CAPITAL GAINS TAX
Sec. 201. Simplification of capital gains tax.
TITLE III—REPEAL OF CERTAIN HIDDEN MARGINAL RATE
INCREASES; REPEAL OF INDIVIDUAL MINIMUM TAX
Subtitle A—Repeals
Sec. 301. Repeal of overall limitation on itemized deductions.
Sec. 302. Repeal of phaseout of personal exemptions.
Sec. 303. Repeal of alternative minimum tax on individuals.
Subtitle B—Revenue Offsets
Sec. 311. Additional income tax.
Sec. 312. Increase in floor on miscellaneous itemized deductions for higher in-
come taxpayers.
TITLE 
I—SIMPLIFICATION 
RE-
LATING TO NONREFUNDABLE
PERSONAL CREDITS
SEC. 101. REPEAL OF INTERACTION WITH ALTERNATIVE
MINIMUM TAX.
(a) GENERAL RULE.—Subsection (a) of section 26
(relating to limitation based on amount of tax) is amended
to read as follows:
‘‘(a) LIMITATION BASED ON AMOUNT OF TAX.—The
aggregate amount of credits allowed by this subpart for
interest, and redemption price, in the aggre-
gate).’’
(b) COORDINATION WITH HEDGE BOND RULES.—
Section 149(g)(3) of such Code is amended by adding at
the end the following new subparagraph:
‘‘(D) EXCEPTION
FOR
DELINQUENT
TAX
BOND.—For purposes of this subsection, the
term ‘hedge bond’ shall not include any bond
that 
meets 
the 
requirements 
of 
section
148(i)(2).’’
(c) COORDINATION WITH POOLED FINANCIAL BOND
RULES.—Section 149(f)(4)(B) of such Code is amended—
(1) by striking ‘‘or’’ at the end of clause (i),
(2) by striking the period at the end of clause
(ii) and inserting ‘‘, or’’, and
(3) by adding at the end the following new
clause:
‘‘(iii) section 148(i) applies to such
bond.’’
(d) COORDINATION WITH PRIVATE ACTIVITY BOND
RULES.—Paragraph (2) of section 141(c) of such Code
(relating to private activity bond; qualified bond) is
amended by striking ‘‘or’’ at the end of subparagraph (A),
by striking the period at the end of subparagraph (B) and
inserting ‘‘, or’’, and by adding at the end the following
new subparagraph:
‘‘(C) is with respect to a bond which meets
the requirements of section 148(i)(2) (relating
to delinquent tax bonds).’’
(e) EFFECTIVE DATE.—The amendments made by
this section shall apply to bonds issued after the date of
the enactment of this Act. For purposes of the preceding
sentence, a bond (or series of bonds) issued to refund a
bond shall be treated as being issued on the date of
issuance of the refunded bond, if the refunding bond meets
the requirements of subclauses (I), (II), and (III) of sec-
tion 144(a)(12)(A)(ii) of the Internal Revenue Code of
1986.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 1407
To amend the Internal Revenue Code of 1986 to simplify the individual
capital gains tax for all individuals and to provide modest reductions
in the capital gains tax for most individuals.
IN THE HOUSE OF REPRESENTATIVES
APRIL 14, 1999
Mr. COYNE (for himself, Mr. RANGEL, Mr. MATSUI, Mr. MCDERMOTT, Mr.
LEWIS of Georgia, and Mr. NEAL of Massachusetts) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to simplify
the individual capital gains tax for all individuals and
to provide modest reductions in the capital gains tax
for most individuals.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.
(a) SHORT TITLE.—This Act may be cited as the
‘‘Capital Gains Tax Simplification Act of 1999’’.
(b) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this Act an amend-
ment or repeal is expressed in terms of an amendment
to, or repeal of, a section or other provision, the reference
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986.
SEC. 2. REDUCTION AND SIMPLIFICATION OF CAPITAL
GAINS TAX.
(a) IN GENERAL.—Part I of subchapter P of chapter
1 (relating to treatment of capital gains) is amended by
adding at the end the following new section:
‘‘SEC. 1203. CAPITAL GAINS DEDUCTION.
‘‘If for any taxable year a taxpayer other than a cor-
poration has a net capital gain, 38 percent of such gain
shall be a deduction from gross income.’’
(b) DEDUCTION ALLOWABLE WHETHER
OR NOT
TAXPAYER ITEMIZES OTHER DEDUCTIONS.—
(1) Subsection (b) of section 63 is amended by
striking ‘‘and’’ at the end of paragraph (1), by strik-
ing the period at the end of paragraph (2) and in-
serting ‘‘, and’’, and by adding at the end the fol-
lowing new paragraph:
‘‘(3) the deduction allowed by section 1203.’’
(2) Subsection (d) of section 63 is amended by
striking ‘‘and’’ at the end of paragraph (1), by strik-
ing the period at the end of paragraph (2) and in-
serting ‘‘, and’’, and by adding at the end the fol-
lowing new paragraph:
the taxable year shall not exceed the tax imposed by this
chapter for the taxable year.’’
(b) REPEAL OF INTERACTION WITH PARTIALLY RE-
FUNDABLE CHILD CREDIT.—Subsection (d) of section 24
is amended by striking paragraph (2) and by redesig-
nating paragraph (3) as paragraph (2).
(c) CONFORMING AMENDMENT.—Paragraph (2) of
section 26(b) is amended by inserting ‘‘subsection (a)
and’’ before ‘‘paragraph (1)’’.
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1999.
SEC. 102. UNIFORM PHASEOUT OF CREDITS FOR ADOP-
TION, CHILDREN, AND EDUCATION.
(a) IN GENERAL.—Section 26 is amended by redesig-
nating subsections (b) and (c) as subsections (c) and (d),
respectively, and by inserting after subsection (a) the fol-
lowing new subsection:
‘‘(b) UNIFORM PHASEOUT OF ADOPTION EXPENSE
CREDIT, CHILD CREDIT, AND HOPE
AND LIFETIME
LEARNING CREDITS.—
‘‘(1) IN
GENERAL.—The aggregate amount
which would (but for subsection (a) and this sub-
section) be allowed as a credit under sections 23, 24,
and 25A shall be reduced (but not below zero) by 10
I
106TH CONGRESS
1ST SESSION
H. R. 1408
To make available funds for a security assistance training and support
program for the self-defense of Kosova.
IN THE HOUSE OF REPRESENTATIVES
APRIL 14, 1999
Mr. ENGEL (for himself, Mr. SANFORD, Mr. OLVER, Mr. GOODLING, Mr.
MORAN of Virginia, Mrs. KELLY, Mr. BONIOR, and Mr. ROHRABACHER)
introduced the following bill; which was referred to the Committee on
International Relations
A BILL
To make available funds for a security assistance training
and support program for the self-defense of Kosova.
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 ‘‘Kosova Self-Defense
Act of 1999’’.
SEC. 2. POLICY OF THE UNITED STATES.
It shall be the policy of the United States to provide
the interim government of Kosova with the capability to
HR 1408 IH
defend and protect the civilian population of Kosova
against armed aggression.
SEC. 3. AUTHORIZATION OF APPROPRIATIONS FOR SECU-
RITY ASSISTANCE.
(a) AUTHORIZATION OF APPROPRIATIONS.—In addi-
tion to funds otherwise available to carry out section 23
of the Arms Export Control Act (22 U.S.C. 2763), there
are authorized to be appropriated to the President to carry
out the provision of such section, $25,000,000, which
amount shall be made available only for grants to the in-
terim government of Kosova to be used for training and
support for the established self-defense forces to carry out
the policy of section 2.
(b) AVAILABILITY
OF
FUNDS.—Amounts appro-
priated pursuant to subsection (a) are authorized to re-
main available until expended.
SEC. 4. RELATION TO EXISTING AUTHORITIES IN LAW.
Assistance provided under section 3 may be made
available notwithstanding any other provision of law
(including any executive order or directive or any rule or
regulation).
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 1409
To amend title 31, United States Code, to provide that the provisions requir-
ing payment of Federal benefits in the form of electronic funds transfers
shall not apply with respect to benefits payable under the old-age, sur-
vivors, and disability insurance program under title II of the Social
Security Act.
IN THE HOUSE OF REPRESENTATIVES
APRIL 14, 1999
Mr. ENGLISH (for himself, Mr. RAHALL, Mr. MCNULTY, Mr. TAYLOR of
North Carolina, Mrs. EMERSON, and Mr. SHOWS) introduced the fol-
lowing bill; which was referred to the Committee on Government Reform
A BILL
To amend title 31, United States Code, to provide that
the provisions requiring payment of Federal benefits in
the form of electronic funds transfers shall not apply
with respect to benefits payable under the old-age, sur-
vivors, and disability insurance program under title II
of the Social Security Act.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. EXEMPTION FOR OASDI BENEFITS FROM MAN-
DATORY PAYMENT IN THE FORM OF ELEC-
TRONIC FUNDS TRANSFERS.
The last sentence of paragraph (3) of section 3332(j)
of title 31, United States Code, is amended by inserting
after ‘‘1986’’ the following: ‘‘or any benefit payment under
the old-age, survivors, and disability insurance program
under title II of the Social Security Act’’.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 140
To amend the Omnibus Consolidated and Emergency Supplemental Appro-
priations Act, 1999, relating to the repurchase of bonds by the Tennessee
Valley Authority.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 6, 1999
Mr. FRELINGHUYSEN (for himself, Mr. FRANKS of New Jersey, Mr. MEEHAN,
Mr. LOBIONDO, Mr. EHLERS, Mr. ROHRABACHER, Mr. SHAYS, Mr.
RAMSTAD, Mr. UPTON, and Mr. MARKEY) introduced the following bill;
which was referred to the Committee on Transportation and Infrastruc-
ture
A BILL
To amend the Omnibus Consolidated and Emergency Supple-
mental Appropriations Act, 1999, relating to the repur-
chase of bonds by the Tennessee Valley Authority.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
That section 103 of division A of the Omnibus Consoli-
dated and Emergency Supplemental Appropriations Act,
1999 (Public Law 105–277), relating to the repurchase
of bonds by the Tennessee Valley Authority, is repealed.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 1410
To amend the Internal Revenue Code of 1986 to exempt small issues from
the restrictions on the deduction by financial institutions for interest.
IN THE HOUSE OF REPRESENTATIVES
APRIL 14, 1999
Mr. ENGLISH 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 exempt
small issues from the restrictions on the deduction by
financial institutions for interest.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. QUALIFIED SMALL ISSUE BONDS EXEMPT
FROM RESTRICTIONS ON DEDUCTION BY FI-
NANCIAL INSTITUTIONS FOR INTEREST.
(a) 
IN
GENERAL.—Clause 
(ii) 
of 
section
265(b)(3)(B) of the Internal Revenue Code of 1986 (de-
fining qualified tax-exempt obligations) is amended by
striking ‘‘or’’ at the end of subclause (I), by redesignating
subclause (II) as subclause (III), and by inserting after
subclause (I) the following new subclause:
‘‘(II) any qualified small issue
bond (as defined in section 144(a)),
or’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to taxable years beginning after
the date of enactment of this Act.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 1411
To amend the Internal Revenue Code of 1986 to provide a 2-month extension
for the due date for filing a tax return for any member of a uniformed
service on a tour of duty outside the United States for a period which
includes the normal due date for such filing.
IN THE HOUSE OF REPRESENTATIVES
APRIL 14, 1999
Ms. GRANGER (for herself, Mr. HUNTER, Mr. CUNNINGHAM, Mr. MCCRERY,
Mr. WELLER, and Mr. SAM JOHNSON of Texas) 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
a 2-month extension for the due date for filing a tax
return for any member of a uniformed service on a
tour of duty outside the United States for a period
which includes the normal due date for such filing.
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 ‘‘Uniformed Services
Filing Fairness Act of 1999’’.
SEC. 2. EXTENSION OF TIME TO FILE AND PAY TAXES FOR
MEMBERS OF UNIFORMED SERVICES ON
DUTY ABROAD.
(a) IN GENERAL.—Chapter 77 of the Internal Rev-
enue Code of 1986 (relating to miscellaneous provisions)
is amended by inserting after section 7508A the following:
‘‘SEC. 7508B. EXTENSION OF TIME TO FILE AND PAY TAXES
FOR MEMBERS OF UNIFORMED SERVICES ON
DUTY ABROAD.
‘‘In the case of any taxpayer (and the spouse of such
taxpayer) who serves as a member of a uniformed service
(as defined in section 3121(n)), or in support of such uni-
formed service, in an area outside the United States or
the Commonwealth of Puerto Rico, for a tour of duty
which includes the date for filing tax returns under section
6071 (determined without regard to extensions), the Sec-
retary shall provide that a 2-month period beginning on
such date shall be disregarded in determining under the
internal revenue laws, in respect of any tax liability (in-
cluding any interest, penalty, additional amount, or addi-
tion to the tax) of such taxpayer—
‘‘(1) whether any of the acts described in para-
graph (1) of section 7508(a) were performed within
the time prescribed therefor, and
‘‘(2) the amount of any credit, refund, or inter-
est on any overpayment.’’
(b) CONFORMING AMENDMENT.—The table of sec-
tions for chapter 77 of the Internal Revenue Code of 1986
is amended by inserting after the item relating to section
7508A the following:
‘‘Sec. 7508B. Extension of time to file and pay taxes for members
of uniformed services on duty abroad.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to returns due for taxable years
beginning after December 31, 1997.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 1412
To amend the National Labor Relations Act to require the arbitration of
initial contract negotiation disputes, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
APRIL 14, 1999
Mr. GREEN of Texas introduced the following bill; which was referred to the
Committee on Education and the Workforce
A BILL
To amend the National Labor Relations Act to require the
arbitration of initial contract negotiation disputes, 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 ‘‘Labor Relations First
Contract Negotiations Act of 1999’’.
SEC. 2. INITIAL CONTRACT DISPUTES.
Section 8 of the National Labor Relations Act (29
U.S.C. 158) is amended by adding at the end the following
new subsection:
percent of the amount by which the taxpayer’s modi-
fied adjusted gross income exceeds the threshold
amount. For purposes of the preceding sentence, the
term ‘modified adjusted gross income’ means ad-
justed gross income increased by any amount ex-
cluded from gross income under section 911, 931, or
933.
‘‘(2) THRESHOLD AMOUNT.—For purposes of
paragraph (1), the term ‘threshold amount’ means—
‘‘(A) $85,000 in the case of a joint return,
‘‘(B) $58,000 in the case of an individual
who is not married, and
‘‘(C) $42,500 in the case of a married in-
dividual filing a separate return.
For purposes of this paragraph, marital status shall
be determined under section 7703.’’
(b) CONFORMING AMENDMENTS.—
(1) Paragraph (2) of section 23(b) is amended
to read as follows:
‘‘(2) LIMITATION BASED ON ADJUSTED GROSS IN-
COME.—
‘‘For limitation based on adjusted gross income,
see section 26(b).’’.
(2) Subsection (c) of section 23 is amended—
(A) by inserting ‘‘(as reduced under sec-
tion 26(b))’’ before ‘‘exceeds’’, and
‘‘(h)(1) If, not later than 60 days after the certifi-
cation of a new representative of employees for the pur-
pose of collective bargaining, the employer of the employ-
ees and the representative have not reached a collective
bargaining agreement with respect to the terms and condi-
tions of employment, the employer and the representative
shall jointly select a mediator to mediate those issues on
which the employer and the representative cannot agree.
‘‘(2) If the employer and the representative are un-
able to agree upon a mediator, either party may request
the Federal Mediation and Conciliation Service to select
a mediator and the Federal Mediation and Conciliation
Service shall upon the request select a person to serve as
mediator.
‘‘(3) If, not later than 30 days after the date of the
selection of a mediator under paragraph (1) or (2), the
employer and the representative have not reached an
agreement, the employer or the representative may trans-
fer the matters remaining in controversy to the Federal
Mediation and Conciliation Service for binding arbitra-
tion.’’.
Æ
change of capital assets held for more than 1 year,
proper adjustment shall be made for any exclusion
allowable under section 1202 and any deduction al-
lowable under section 1203 to the estate or trust. In
the case of a trust, the deduction allowed by this
subsection shall be subject to section 681 (relating
to unrelated business income).’’.
(8) Section 642 is amended by adding at the
end the following new subsection:
‘‘(j) CAPITAL GAINS DEDUCTION.—The deduction
under section 1203 to an estate or trust shall be computed
by excluding the portion (if any) of the gains for the tax-
able year which is includible by the income beneficiaries
under sections 652 and 662 (relating to inclusions of
amounts in gross income of beneficiaries of trusts) as gain
derived from the sale or exchange of capital assets.’’.
(9) The last sentence of section 643(a)(3) is
amended to read as follows: ‘‘The exclusion under
section 1202 and the deduction under section 1203
shall not be taken into account.’’.
(10) Subparagraph (C) of section 643(a)(6) is
amended by inserting ‘‘(i)’’ before ‘‘there shall’’ and
by inserting before the period ‘‘, and (ii) the deduc-
tion under section 1203 (relating to capital gains de-
duction) shall not be taken into account’’.
I
106TH CONGRESS
1ST SESSION
H. R. 1414
To amend the Internal Revenue Code of 1986 to exclude from income certain
amounts received under the National Health Service Corps Scholarship
Program and the F. Edward Hebert Armed Forces Health Professions
Scholarship and Financial Assistance Program.
IN THE HOUSE OF REPRESENTATIVES
APRIL 14, 1999
Mrs. JOHNSON of Connecticut (for herself, Mrs. THURMAN, Mr. OBERSTAR,
Mr. BARRETT of Nebraska, Mr. COSTELLO, Mr. COYNE, Mr. POMEROY,
Mr. FROST, Ms. KILPATRICK, Ms. SLAUGHTER, Mr. FARR of California,
Mr. DOOLEY of California, Mr. STENHOLM, Mr. FOLEY, Mr. EHLERS,
Mr. UNDERWOOD, Mr. WEYGAND, Mr. BENTSEN, Mr. HAYWORTH, and
Mr. ENGLISH) 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 income certain amounts received under the National
Health Service Corps Scholarship Program and the F.
Edward Hebert Armed Forces Health Professions Schol-
arship and Financial Assistance Program.
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 ‘‘Health Care Access
Promotion Act of 1999’’.
SEC. 2. EXCLUSION OF CERTAIN AMOUNTS RECEIVED
UNDER THE NATIONAL HEALTH SERVICE
CORPS SCHOLARSHIP PROGRAM AND THE F.
EDWARD HEBERT ARMED FORCES HEALTH
PROFESSIONS SCHOLARSHIP AND FINANCIAL
ASSISTANCE PROGRAM.
(a) IN GENERAL.—Section 117(c) of the Internal
Revenue Code of 1986 (relating to the exclusion from
gross income amounts received as a qualified scholarship)
is amended—
(1) by striking ‘‘Subsections (a)’’ and inserting
the following:
‘‘(1) IN GENERAL.—Except as provided in para-
graph (2), subsections (a)’’; and
(2) by adding at the end the following new
paragraph:
‘‘(2) EXCEPTIONS.—Paragraph (1) shall not
apply to any amount received by an individual
under—
‘‘(A) the National Health Service Corps
Scholarship 
Program 
under 
section
338A(g)(1)(A) of the Public Health Service
Act; or
‘‘(B) the Armed Forces Health Professions
Scholarship and Financial Assistance Program