datamatters24/research-document-archive huggingface dataset:
(B) shall be treated for all purposes of 
Federal law as taxes received under the appro-
priate section referred to in such section 
4081(f)(1). 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 3. FLOOR STOCK REFUNDS. 
(a) IN GENERAL.—If— 
(1) before the tax rate reduction date, tax has 
been imposed under section 4081 of the Internal 
Revenue Code of 1986 on any highway motor fuel, 
and 
(2) on such date such fuel is held by a dealer 
and has not been used and is intended for sale, 
there shall be credited or refunded (without interest) to 
the person who paid such tax (hereafter in this section 
referred to as the ‘‘taxpayer’’) an amount equal to the ex-
cess of the tax paid by the taxpayer over the tax which 
would be imposed on such fuel had the taxable event oc-
curred on such date. 
(b) TIME FOR FILING CLAIMS.—No credit or refund 
shall be allowed or made under this section unless— 
(1) claim therefor is filed with the Secretary of 
the Treasury before the date which is 6 months 
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after the tax rate reduction date based on a request 
submitted to the taxpayer before the date which is 
3 months after the tax rate reduction date by the 
dealer who held the highway motor fuel on such 
date, and 
(2) the taxpayer has repaid or agreed to repay 
the amount so claimed to such dealer or has ob-
tained the written consent of such dealer to the al-
lowance of the credit or the making of the refund. 
(c) EXCEPTION
FOR
FUEL
HELD
IN
RETAIL 
STOCKS.—No credit or refund shall be allowed under this 
section with respect to any highway motor fuel in retail 
stocks held at the place where intended to be sold at retail. 
(d) DEFINITIONS.—For purposes of this section— 
(1) TAX RATE REDUCTION DATE.—The term 
‘‘tax rate reduction date’’ means the first day of any 
reduction period in effect under section 4081(f) of 
the Internal Revenue Code of 1986 (as added by 
section 2 of this Act). 
(2) OTHER TERMS.—The terms ‘‘dealer’’ and 
‘‘held by a dealer’’ have the respective meanings 
given to such terms by section 6412 of such Code. 
(e) CERTAIN RULES TO APPLY.—Rules similar to the 
rules of subsections (b) and (c) of section 6412 of such 
Code shall apply for purposes of this section. 
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I 
112TH CONGRESS 
1ST SESSION H. R. 2707 
To establish trade negotiating objectives of the United States with respect 
to the application of sanitary and phytosanitary measures to agricultural 
products to facilitate trade in agriculture, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 29, 2011 
Mr. NUNES introduced the following bill; which was referred to the Committee 
on Ways and Means 
A BILL 
To establish trade negotiating objectives of the United States 
with respect to the application of sanitary and 
phytosanitary measures to agricultural products to facili-
tate trade in agriculture, 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 ‘‘Agricultural Trade Fa-
cilitation Act’’. 
SEC. 2. CONGRESSIONAL FINDINGS. 
Congress finds the following: 
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SEC. 4. FLOOR STOCKS TAX. 
(a) IMPOSITION OF TAX.—In the case of any highway 
motor fuel which is held on the tax restoration date by 
any person, there is hereby imposed a floor stocks tax 
equal to the excess of the tax which would be imposed on 
such fuel had the taxable event occurred on such date over 
the tax (if any) previously paid (and not credited or re-
funded) on such fuel. 
(b) LIABILITY
FOR TAX
AND METHOD
OF PAY-
MENT.— 
(1) LIABILITY FOR TAX.—The person holding 
highway motor fuel on the tax restoration date to 
which the tax imposed by subsection (a) applies shall 
be liable for such tax. 
(2) METHOD OF PAYMENT.—The tax imposed 
by subsection (a) shall be paid in such manner as 
the Secretary shall prescribe. 
(3) TIME FOR PAYMENT.—The tax imposed by 
subsection (a) shall be paid on or before the 45th 
day after the tax restoration date. 
(c) DEFINITIONS.—For purposes of this section— 
(1) TAX RESTORATION DATE.—The term ‘‘tax 
restoration date’’ means the first day after the re-
duction period (as defined in section 4081(f) of the 
Internal Revenue Code of 1986). 
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(2) HIGHWAY MOTOR FUEL.—The term ‘‘high-
way motor fuel’’ has the meaning given to such term 
by section 4081(f) of such Code. 
(3) HELD
BY
A
PERSON.—A highway motor 
fuel shall be considered as held by a person if title 
thereto has passed to such person (whether or not 
delivery to the person has been made). 
(4) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of the Treasury or the Secretary’s del-
egate. 
(d) EXCEPTION FOR EXEMPT USES.—The tax im-
posed by subsection (a) shall not apply to any highway 
motor fuel held by any person exclusively for any use to 
the extent a credit or refund of the tax is allowable for 
such use. 
(e) EXCEPTION FOR CERTAIN AMOUNTS OF FUEL.— 
(1) IN GENERAL.—No tax shall be imposed by 
subsection (a) on any highway motor fuel held on 
the tax restoration date by any person if the aggre-
gate amount of such highway motor fuel held by 
such person on such date does not exceed 2,000 gal-
lons. The preceding sentence shall apply only if such 
person submits to the Secretary (at the time and in 
the manner required by the Secretary) such informa-
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(A) the condition and health of rare felid 
or rare canid habitat; 
(B) rare felid or rare canid population 
numbers and trends; and 
(C) the ecological characteristics and re-
quirements of populations of rare felids or rare 
canids for which there are little or no data; 
(5) promote cooperative projects among govern-
ment entities, affected local communities, nongovern-
mental organizations, and other persons in the pri-
vate sector; or 
(6) funds will not be appropriated for the pur-
chase or lease of lands to be used as suitable habitat 
for felids or canids. 
(e) PROJECT SUSTAINABILITY.—In approving project 
proposals under this section, the Secretary shall give pref-
erence to conservation projects that are designed to ensure 
effective, long-term conservation of rare felids and rare 
canids and their habitats. 
(f) MATCHING FUNDS.—In determining whether to 
approve project proposals under this section, the Secretary 
shall give preference to projects for which there exists 
some measure of matching funds. 
(g) PROJECT REPORTING.—
tion as the Secretary shall require for purposes of 
this paragraph. 
(2) EXEMPT
FUEL.—For purposes of para-
graph (1), there shall not be taken into account any 
highway motor fuel held by any person which is ex-
empt from the tax imposed by subsection (a) by rea-
son of subsection (d). 
(3) CONTROLLED
GROUPS.—For purposes of 
this section— 
(A) CORPORATIONS.— 
(i) IN GENERAL.—All persons treated 
as a controlled group shall be treated as 1 
person. 
(ii) CONTROLLED GROUP.—The term 
‘‘controlled group’’ has the meaning given 
to such term by subsection (a) of section 
1563 of such Code; except that for such 
purposes the phrase ‘‘more than 50 per-
cent’’ shall be substituted for the phrase 
‘‘at least 80 percent’’ each place it appears 
in such subsection. 
(B) NONINCORPORATED PERSONS UNDER 
COMMON
CONTROL.—Under regulations pre-
scribed by the Secretary, principles similar to 
the principles of subparagraph (A) shall apply 
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made at a different rate or amount, 
and 
‘‘(II) has a reasonable period of 
time after receipt of such notice and 
before the first elective contribution is 
made to make such election. 
‘‘(iii) ANNUAL
NOTICE
OF
RIGHTS 
AND OBLIGATIONS.—The requirements of 
this clause are met if each employee eligi-
ble to participate in the arrangement is, 
within a reasonable period before any year, 
given notice of the employee’s rights and 
obligations under the automatic contribu-
tion arrangement. 
The requirements of clauses (i) and (ii) of sec-
tion 401(k)(12)(D) shall be met with respect to 
the notices described in clauses (ii) and (iii) of 
this subparagraph. 
‘‘(C) SPECIFIED PERCENTAGE.—For pur-
poses of this paragraph— 
‘‘(i) IN GENERAL.—The term ‘speci-
fied percentage’ means, with respect to any 
employee— 
‘‘(I) 4 percent during the period 
ending on the last day of the first
to a group of persons under common control if 
1 or more of such persons is not a corporation. 
(f) OTHER LAWS APPLICABLE.—All provisions of 
law, including penalties, applicable with respect to the 
taxes imposed by section 4081of such Code shall, insofar 
as applicable and not inconsistent with the provisions of 
this section, apply with respect to the floor stock taxes 
imposed by subsection (a) to the same extent as if such 
taxes were imposed by such sections. 
Æ 
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plan year which begins after the date 
on which the first elective contribution 
described in subparagraph (A)(i) is 
made with respect to such employee, 
and 
‘‘(II) in the case of any subse-
quent plan year, the percentage which 
applied for the previous plan year in-
creased by one percentage point. 
‘‘(ii) MAXIMUM
PERCENTAGE.—Not-
withstanding clause (i)(II), the specified 
percentage shall not exceed 10 percent. 
‘‘(6) COORDINATION
WITH
OTHER
REQUIRE-
MENTS.— 
‘‘(A) TREATMENT OF SEPARATE PLANS.— 
Section 414(k) shall not apply to an eligible 
combined plan. 
‘‘(B) REPORTING.—An eligible combined 
plan shall be treated as a single plan for pur-
poses of sections 6058 and 6059. 
‘‘(7) APPLICABLE
DEFINED
CONTRIBUTION 
PLAN.—For purposes of this subsection— 
‘‘(A) IN GENERAL.—The term ‘applicable 
defined contribution plan’ means a defined con-
I 
109TH CONGRESS 
1ST SESSION H. R. 3843 
To amend the South Carolina National Heritage Corridor Act of 1996 to 
expand the boundaries of the heritage corridor to include Georgetown, 
Berkeley, and Saluda Counties, South Carolina. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 21, 2005 
Mr. BROWN of South Carolina introduced the following bill; which was 
referred to the Committee on Resources 
A BILL 
To amend the South Carolina National Heritage Corridor 
Act of 1996 to expand the boundaries of the heritage 
corridor to include Georgetown, Berkeley, and Saluda 
Counties, South Carolina. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. EXPANSION OF BOUNDARIES, SOUTH CARO-
LINA NATIONAL HERITAGE CORRIDOR. 
(a) INCLUSION OF ADDITIONAL COUNTIES.—Section 
604(b)(2) of the South Carolina National Heritage Cor-
ridor Act of 1996 (title VI of division II of Public Law 
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112TH CONGRESS 
1ST SESSION H. R. 2715 
AN ACT 
To provide the Consumer Product Safety Commission with 
greater authority and discretion in enforcing the con-
sumer product safety laws, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
104–333; 16 U.S.C. 461 note) is amended by adding at 
the end the following new subparagraphs: 
‘‘(O) Georgetown. 
‘‘(P) Berkeley. 
‘‘(Q) Saluda.’’. 
(b) REVISION OF HERITAGE PLAN.—The manage-
ment entity for the South Carolina National Heritage Cor-
ridor shall revise the heritage plan for the heritage cor-
ridor to reflect the expansion of the boundaries of the her-
itage corridor to include Georgetown, Berkeley, and 
Saluda Counties, South Carolina. The revised heritage 
plan shall be subject to review and approval by the Sec-
retary of the Interior as provided in section 606(c) of the 
South Carolina National Heritage Corridor Act of 1996. 
Æ 
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tribution plan which includes a qualified cash or 
deferred arrangement. 
‘‘(B) QUALIFIED CASH OR DEFERRED AR-
RANGEMENT.—The term ‘qualified cash or de-
ferred arrangement’ has the meaning given 
such term by section 401(k)(2).’’. 
(2) ADDITIONAL
ACCRUALS
UNDER
DEFINED 
BENEFIT PLAN FORMING PART OF ELIGIBLE COM-
BINED
PLAN
PROVIDED
AS
MATCHING
CONTRIBU-
TIONS.— 
(A) CERTAIN ARRANGEMENTS UNDER DE-
FINED BENEFIT PLAN SATISFY DEFINITELY DE-
TERMINABLE
BENEFIT
REQUIREMENT.—Sub-
section (a) of section 401 of the Internal Rev-
enue Code of 1986 is amended by adding at the 
end the following new paragraph: 
‘‘(35) QUALIFIED MATCHING ACCRUAL UNDER 
ELIGIBLE COMBINED PLAN SATISFIES DEFINITELY 
DETERMINABLE
BENEFIT
REQUIREMENT.—A trust 
forming part of a defined benefit plan which forms 
part of an eligible combined plan (as defined in sec-
tion 414(x)) shall not be treated as failing to con-
stitute a qualified trust merely because such plan in-
cludes qualified matching accruals (as defined in 
subsection (m)(12)).’’.
(B) 
MATCHING
ACCRUALS.—Subsection 
(m) of section 401 of such Code is amended by 
redesignating paragraph (12) as paragraph 
(13) and by inserting after paragraph (11) the 
following new paragraph: 
‘‘(12) SPECIAL RULES RELATING TO QUALIFIED 
MATCHING ACCRUALS UNDER A ELIGIBLE COMBINED 
PLAN.—For purposes of this section— 
‘‘(A) QUALIFIED
MATCHING
ACCRUAL.— 
The term ‘qualified matching accrual’ means an 
amount funded by an employer in the form of 
a benefit accrual under a defined benefit plan 
forming part of an eligible combined plan (as 
defined in section 414(x)) to match elective de-
ferrals under a qualified cash or deferred ar-
rangement which is part of such eligible com-
bined plan (as so defined) and which meets the 
formula requirements of subparagraph (B). The 
benefit accrual shall be determined under a 
nondiscretionary formula set forth in the de-
fined benefit plan. For purposes of determining 
such benefit accrual, the amount of elective de-
ferrals taken into account under such formula 
may be limited under the plan.
I 
109TH CONGRESS 
1ST SESSION H. R. 3844 
To amend the Internal Revenue Code of 1986 to provide for advance payment 
of the earned income tax credit and the child tax credit for 2005 
in order to provide needed funds to victims of Hurricane Katrina and 
to stimulate local economies. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 21, 2005 
Mr. EMANUEL (for himself, Mr. LEWIS of Georgia, Mr. TAYLOR of Mis-
sissippi, Mr. MELANCON, and Mr. JEFFERSON) 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 advance payment of the earned income tax credit 
and the child tax credit for 2005 in order to provide 
needed funds to victims of Hurricane Katrina and to 
stimulate local economies. 
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 ‘‘Hurricane Katrina 
Fast-Track Refunds for Working Families Act of 2005’’.
237 
HR 4986 RDS 
‘‘(c)(1) The amount of the accelerated payment of 
educational assistance payable with respect to an eligible 
person making an election under subsection (a) for a pro-
gram of education shall be the lesser of— 
‘‘(A) the amount equal to 60 percent of the es-
tablished charges for the program of education; or 
‘‘(B) the aggregate amount of educational as-
sistance allowance to which the person remains enti-
tled under this chapter at the time of the payment. 
‘‘(2)(A) In this subsection, except as provided in sub-
paragraph (B), the term ‘established charges’, in the case 
of a program of education, means the actual charges (as 
determined pursuant to regulations prescribed by the Sec-
retary of Veterans Affairs) for tuition and fees which simi-
larly circumstanced individuals who are not eligible for 
benefits under this chapter and who are enrolled in the 
program of education would be required to pay. Estab-
lished charges shall be determined on the following basis: 
‘‘(i) In the case of an individual enrolled in a 
program of education offered on a term, quarter, or 
semester basis, the tuition and fees charged the indi-
vidual for the term, quarter, or semester. 
‘‘(ii) In the case of an individual enrolled in a 
program of education not offered on a term, quarter, 
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SEC. 2. FINDINGS. 
(a) An estimated 1.3 million households were affected 
by Hurricane Katrina, many of which were working fami-
lies left with no material belongings and minimal assets 
following the storm. 
(b) It will be difficult for these working families to 
immediately find new employment opportunities and to re-
store lost wages, reducing their resources for food, hous-
ing, clothing, and other necessities. 
(c) These working families can be expected to spend 
their fast-tracked tax refunds on immediate necessities 
which will stimulate local economic activity. 
(d) These families have worked hard, earned their 
Child Tax Credit and Earned Income Tax Credit refunds 
and should receive them now rather than later. 
SEC. 3. ADVANCE PAYMENT OF EARNED INCOME TAX 
CREDIT AND CHILD TAX CREDIT FOR 2005 
FOR VICTIMS OF HURRICANE KATRINA. 
(a) IN GENERAL.—Subchapter B of chapter 61 of the 
Internal Revenue Code of 1986 (relating to rules of special 
application) is amended by adding at the end the following 
new section: 
‘‘SEC. 6430. ADVANCE PAYMENT OF EARNED INCOME TAX 
CREDIT AND CHILD TAX CREDIT FOR 2005. 
‘‘(a) IN GENERAL.—Each eligible taxpayer shall be 
treated as having made a payment against the tax imposed
by chapter 1 for the taxpayer’s last taxable year ending 
in 2004 in an amount equal to— 
‘‘(1) the child tax credit refund amount (if any) 
for such taxable year, and 
‘‘(2) the earned income credit refund amount 
(if any) for such taxable year. 
‘‘(b) DEFINITIONS.—For purposes of this section— 
‘‘(1) ELIGIBLE TAXPAYER.—The term ‘eligible 
taxpayer’ means any taxpayer— 
‘‘(A) who was allowed a credit under sec-
tion 24 (relating to child tax credit) or section 
32 (relating to earned income credit) for the 
taxpayer’s last taxable year ending in 2004, 
and 
‘‘(B) whose address on such taxpayer’s re-
turn for such last taxable year was within an 
area determined by the President to warrant in-
dividual or individual and public assistance 
from the Federal Government under the Robert 
T. Stafford Disaster Relief and Emergency As-
sistance Act by reason of Hurricane Katrina. 
‘‘(2) CHILD TAX CREDIT REFUND AMOUNT.— 
The child tax credit refund amount is the amount of 
the credit which would have been allowed under sec-
tion 24 for such last taxable year if only qualifying
I 
109TH CONGRESS 
1ST SESSION H. R. 3467
To amend the adjusted gross income limitation on participation in conserva-
tion programs administered by the Department of Agriculture to exempt 
producers operating in the State of Hawaii. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 27, 2005
Mr. CASE introduced the following bill; which was referred to the Committee 
on Agriculture 
A BILL 
To amend the adjusted gross income limitation on participa-
tion in conservation programs administered by the De-
partment of Agriculture to exempt producers operating 
in the State of Hawaii.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. ADJUSTED GROSS INCOME LIMITATION ON 
PARTICIPATION 
IN 
CONSERVATION 
PRO-
GRAMS. 
Section 1001D of the Food Security Act of 1985, as 
added by section 1604 of the Farm Security and Rural 
Investment Act of 2002 (Public Law 107–171; 116 Stat.
215; 7 U.S.C. 1308–3a), is amended by adding at the end 
of subsection (b) the following new paragraph: 
‘‘(3) EXCEPTION.—Paragraph (1) does not 
apply to a payment described in paragraph (2)(C) if 
the payment is made to an individual or entity in 
connection with any farming, ranching, or forestry 
operation carried out in the State of Hawaii.’’.
Æ
children (as defined in section 24(c)) of the taxpayer 
for such year who had not attained age 17 as of De-
cember 31, 2005, were taken into account. 
‘‘(3) 
EARNED
INCOME
CREDIT
REFUND 
AMOUNT.—The earned income credit refund amount 
is the amount of the credit which would have been 
allowed under section 32 for such last taxable year 
if— 
‘‘(A) the amount in section 32(b)(2)(B) 
were $2,000, and 
‘‘(B) an individual is treated as meeting 
the age requirements under section 32 only if 
such requirements are met as of December 31, 
2005. 
‘‘(c) TIMING OF PAYMENTS.—In the case of any over-
payment attributable to this section, the Secretary shall, 
subject to the provisions of this title, refund or credit such 
overpayment as rapidly as possible and shall ensure that 
adequate systems and delivery mechanisms are in place 
for the prompt delivery of refunds to eligible recepients. 
‘‘(d) COORDINATION WITH CREDITS.— 
‘‘(1) IN
GENERAL.—The amount of credit 
which would (but for this subsection and section 26) 
be allowed under sections 24 and 32, as the case 
may be, for the taxpayer’s first taxable year begin-
ning in 2005 shall be reduced (but not below zero) 
by so much of the payment made to the taxpayer 
under this section as is attributable to such section 
24 or 32. Any failure to so reduce the credit shall 
be treated as arising out of a mathematical or cler-
ical error and assessed according to section 
6213(b)(1). 
‘‘(2) JOINT RETURNS.—In the case of a pay-
ment under this section with respect to a joint re-
turn, half of such payment shall be treated as hav-
ing been made to each individual filing such return. 
‘‘(e) NO INTEREST.—No interest shall be allowed on 
any overpayment attributable to this section.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for such subchapter B is amended by adding at the end 
the following new item: 
‘‘Sec. 6430. Advance payment of earned income tax credit and child tax credit 
for 2005 for victims of Hurricane Katrina.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
Æ