datamatters24/research-document-archive huggingface dataset:
111TH CONGRESS 
2D SESSION 
H. R. 4849 
AN ACT 
To amend the Internal Revenue Code of 1986 to provide 
tax incentives for small business job creation, extend 
the Build America Bonds program, provide other infra-
structure job creation tax incentives, and for other pur-
poses. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE; ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Small Business and Infrastructure Jobs Tax Act of 
2010’’. 
(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. 
(c) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title; etc. 
TITLE I—SMALL BUSINESS TAX INCENTIVES 
Subtitle A—General Provisions 
Sec. 101. Temporary exclusion of 100 percent of gain on certain small business 
stock. 
Subtitle B—Limitations and Reporting on Certain Penalties 
Sec. 111. Limitation on penalty for failure to disclose certain information. 
Sec. 112. Annual reports on penalties and certain other enforcement actions. 
Subtitle C—Other Provisions 
Sec. 121. Nonrecourse small business investment company loans from the Small 
Business Administration treated as amounts at risk. 
Sec. 122. Increase in amount allowed as deduction for start-up expenditures. 
TITLE II—INFRASTRUCTURE INCENTIVES 
Sec. 201. Extension of Build America Bonds. 
Sec. 202. Exempt-facility bonds for sewage and water supply facilities. 
Sec. 203. Extension of exemption from alternative minimum tax treatment for 
certain tax-exempt bonds. 
Sec. 204. Elective payments in lieu of low income housing credits. 
Sec. 205. Extension and additional allocations of recovery zone bond authority. 
Sec. 206. Allowance of new markets tax credit against alternative minimum 
tax. 
TITLE III—REVENUE PROVISIONS
IV 
House Calendar No. 8 
116TH CONGRESS 
1ST SESSION 
H. RES. 131 
[Report No. 116–10] 
Providing for consideration of the conference report to accompany the joint 
resolution (H.J. Res. 31) making further continuing appropriations for 
the Department of Homeland Security for fiscal year 2019, and for 
other purposes, and providing for proceedings during the period from 
February 15, 2019, through February 22, 2019. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 14, 2019 
Mr. PERLMUTTER, from the Committee on Rules, reported the following reso-
lution; which was referred to the House Calendar and ordered to be print-
ed 
RESOLUTION 
Providing for consideration of the conference report to ac-
company the joint resolution (H.J. Res. 31) making fur-
ther continuing appropriations for the Department of 
Homeland Security for fiscal year 2019, and for other 
purposes, and providing for proceedings during the pe-
riod from February 15, 2019, through February 22, 
2019. 
Resolved, That upon adoption of this resolution it 
shall be in order to consider the conference report to ac-
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IV 
116TH CONGRESS 
1ST SESSION 
H. RES. 132 
Providing for the consideration of the resolution (H. Res. 109) recognizing 
the duty of the Federal Government to create a Green New Deal. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 14, 2019 
Mr. HICE of Georgia submitted the following resolution; which was referred 
to the Committee on Rules 
RESOLUTION 
Providing for the consideration of the resolution (H. Res. 
109) recognizing the duty of the Federal Government 
to create a Green New Deal. 
Resolved, That immediately upon adoption of this res-
olution the House shall, without intervention of any point 
of order, consider the resolution (H. Res. 109) recognizing 
the duty of the Federal Government to create a Green 
New Deal. The resolution shall be considered as read. The 
previous question shall be considered as ordered on the 
resolution and preamble to adoption without intervening 
motion or demand for division of the question except one 
hour of debate equally divided and controlled by the Ma-
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‘‘(1) IN
GENERAL.—For each fifth calendar 
year beginning after 2012, each of the dollar 
amounts under subsections (a), (b), (d) (other than 
paragraph (2)(A) thereof), and (e) shall be increased 
by such dollar amount multiplied by the cost-of-liv-
ing adjustment determined under section 1(f)(3) de-
termined by substituting ‘calendar year 2011’ for 
‘calendar year 1992’ in subparagraph (B) thereof. 
‘‘(2) ROUNDING.—If any amount adjusted 
under paragraph (1)— 
‘‘(A) is not less than $75,000 and is not 
a multiple of $500, such amount shall be 
rounded to the next lowest multiple of $500, 
and 
‘‘(B) is not described in subparagraph (A) 
and is not a multiple of $10, such amount shall 
be rounded to the next lowest multiple of $10.’’. 
(g) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to information returns 
required to be filed on or after January 1, 2011. 
Æ 
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H. Res. 143 
In the House of Representatives, U. S., 
February 25, 2019. 
Resolved, That Cheryl L. Johnson of the State of 
Louisiana, be, and is hereby, chosen Clerk of the House of 
Representatives, effective February 26, 2019. 
Attest: 
Clerk.
† HR 4853 EAS2 
SEC. 757. WORK OPPORTUNITY CREDIT. 
(a) IN
GENERAL.—Subparagraph (B) of section 
51(c)(4) is amended by striking ‘‘August 31, 2011’’ and in-
serting ‘‘December 31, 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to individuals who begin work for the 
employer after the date of the enactment of this Act. 
SEC. 758. QUALIFIED ZONE ACADEMY BONDS. 
(a) IN GENERAL.—Section 54E(c)(1) is amended— 
(1) by striking ‘‘2008 and’’ and inserting 
‘‘2008,’’, and 
(2) by inserting ‘‘and $400,000,000 for 2011’’ 
after ‘‘2010,’’. 
(b) REPEAL OF REFUNDABLE CREDIT FOR QZABS.— 
Paragraph (3) of section 6431(f) is amended by inserting 
‘‘determined without regard to any allocation relating to 
the national zone academy bond limitation for 2011 or any 
carryforward of such allocation’’ after ‘‘54E)’’ in subpara-
graph (A)(iii). 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to obligations issued after December 31, 
2010. 
SEC. 759. MORTGAGE INSURANCE PREMIUMS. 
(a) IN GENERAL.—Clause (iv) of section 163(h)(3)(E) 
is amended by striking ‘‘December 31, 2010’’ and inserting 
‘‘December 31, 2011’’.
SEC. 11. DETERMINATION OF BUDGETARY EFFECTS. 
(a) IN GENERAL.—The budgetary effects of this Act, 
for the purpose of complying with the Statutory Pay-As- 
You-Go Act of 2010, shall be determined by reference to 
the latest statement titled ‘‘Budgetary Effects of PAYGO 
Legislation’’ for this Act, submitted for printing in the 
Congressional Record by the Chairman of the Committee 
on the Budget of the House of Representatives, provided 
that such statement has been submitted prior to the vote 
on passage. 
(b) EMERGENCY DESIGNATION FOR CONGRESSIONAL 
ENFORCEMENT.—This Act, with the exception of section 
4, is designated as an emergency for purposes of pay-as- 
you-go principles. In the Senate, this Act is designated 
as an emergency requirement pursuant to section 403(a) 
of S. Con. Res. 13 (111th Congress), the concurrent reso-
lution on the budget for fiscal year 2010. 
(c) EMERGENCY
DESIGNATION
FOR
STATUTORY 
PAYGO.—This Act, with the exception of section 4, is 
designated as an emergency requirement pursuant to sec-
I 
111TH CONGRESS 
2D SESSION 
H. R. 5106 
To direct the Secretary of Defense to establish a commission on urotrauma. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 21, 2010 
Mr. SPACE (for himself and Ms. SHEA-PORTER) introduced the following bill; 
which was referred to the Committee on Armed Services, and in addition 
to the Committee on Veterans’ Affairs, for a period to be subsequently 
determined by the Speaker, in each case for consideration of such provi-
sions as fall within the jurisdiction of the committee concerned 
A BILL 
To direct the Secretary of Defense to establish a commission 
on urotrauma. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. COMMISSION ON UROTRAUMA. 
(a) ESTABLISHMENT.—Subject to the availability of 
appropriations for such purpose, the Secretary of Defense 
shall establish a commission to be known as the ‘‘Commis-
sion on Urotrauma’’ (in this section referred to as the 
‘‘Commission’’). 
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HR 4851 PCS 
porary Extension Act of 2010 (Public Law 111–144), is 
amended by striking ‘‘March 31, 2009’’ and inserting 
‘‘April 30, 2010’’. 
SEC. 6. EHR CLARIFICATION. 
(a) QUALIFICATION
FOR
CLINIC-BASED
PHYSI-
CIANS.— 
(1) MEDICARE.—Section 1848(o)(1)(C)(ii) of 
the Social Security Act (42 U.S.C. 1395w– 
4(o)(1)(C)(ii)) is amended by striking ‘‘setting 
(whether inpatient or outpatient)’’ and inserting ‘‘in-
patient or emergency room setting’’. 
(2) MEDICAID.—Section 1903(t)(3)(D) of the 
Social Security Act (42 U.S.C. 1396b(t)(3)(D)) is 
amended by striking ‘‘setting (whether inpatient or 
outpatient)’’ and inserting ‘‘inpatient or emergency 
room setting’’. 
(b) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall be effective as if included in the enact-
ment of the HITECH Act (included in the American Re-
covery and Reinvestment Act of 2009 (Public Law 111– 
5)). 
(c) IMPLEMENTATION.—Notwithstanding any other 
provision of law, the Secretary of Health and Human 
Services may implement the amendments made by this 
section by program instruction or otherwise. 
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(b) RATIFICATION OF ESSENTIAL ACTIONS.—All ac-
tions taken by Federal employees, contractors, and grant-
ees for the purposes of maintaining the essential level of 
Government operations, services, and activities to protect 
life and property and to bring about orderly termination 
of Government functions during the lapse in expenditure 
authority from the Highway Trust Fund after 11:59 p.m. 
on February 28, 2010, through March 2, 2010, are hereby 
ratified and approved if otherwise in accord with the provi-
sions of the Continuing Appropriations Resolution, 2010 
(division B of Public Law 111–68). 
(c) FUNDING.—Funds used by the Secretary to com-
pensate employees described in subsection (a) shall be de-
rived from funds previously authorized out of the Highway 
Trust Fund and made available or limited to the Depart-
ment of Transportation by the Consolidated Appropria-
tions Act, 2010 (Public Law 111–117) and shall be sub-
ject to the obligation limitations established in such Act. 
(d) 
EXPENDITURES
FROM
HIGHWAY
TRUST 
FUND.—To permit expenditures from the Highway Trust 
Fund to effectuate the purposes of this section, this sec-
tion shall be deemed to be a section of the Continuing Ap-
propriations Resolution, 2010 (division B of Public Law 
111–68), as in effect on the date of the enactment of the 
last amendment to such Resolution. 
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SEC. 10. DETERMINATION OF BUDGETARY EFFECTS. 
(a) IN GENERAL.—The budgetary effects of this Act, 
for the purpose of complying with the Statutory Pay-As- 
You-Go Act of 2010, shall be determined by reference to 
the latest statement titled ‘‘Budgetary Effects of PAYGO 
Legislation’’ for this Act, submitted for printing in the 
Congressional Record by the Chairman of the Committee 
on the Budget of the House of Representatives, provided 
that such statement has been submitted prior to the vote 
on passage. 
(b) EMERGENCY DESIGNATION FOR CONGRESSIONAL 
ENFORCEMENT.—This Act, with the exception of section 
4, is designated as an emergency for purposes of pay-as- 
you-go principles. In the Senate, this Act is designated 
as an emergency requirement pursuant to section 403(a) 
of S. Con. Res. 13 (111th Congress), the concurrent reso-
lution on the budget for fiscal year 2010. 
(c) EMERGENCY
DESIGNATION
FOR
STATUTORY 
PAYGO.—This Act, with the exception of section 4, is 
designated as an emergency requirement pursuant to sec-
tion 4(g) of the Statutory Pay-As-You-Go Act of 2010 
(Public Law 111–139; 2 U.S.C. 933(g)). 
Æ 
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† HR 4853 EAS2 
(c) REPEAL OF EGTRRA SUNSET.—Title IX of the 
Economic Growth and Tax Relief Reconciliation Act of 
2001 (relating to sunset of provisions of such Act) shall not 
apply to title VII of such Act (relating to alternative min-
imum tax). 
SEC. 202. TEMPORARY EXTENSION OF ALTERNATIVE MIN-
IMUM TAX RELIEF FOR NONREFUNDABLE 
PERSONAL CREDITS. 
(a) IN GENERAL.—Paragraph (2) of section 26(a) is 
amended— 
(1) by striking ‘‘or 2009’’ and inserting ‘‘2009, 
2010, or 2011’’, and 
(2) by striking ‘‘2009’’ in the heading thereof and 
inserting ‘‘2011’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2009. 
TITLE III—TEMPORARY ESTATE 
TAX RELIEF 
SEC. 301. REINSTATEMENT OF ESTATE TAX; REPEAL OF 
CARRYOVER BASIS. 
(a) IN GENERAL.—Each provision of law amended by 
subtitle A or E of title V of the Economic Growth and Tax 
Relief Reconciliation Act of 2001 is amended to read as
IV 
116TH CONGRESS 
1ST SESSION 
H. RES. 166 
Expressing support for designation of March 3, 2019, as National Triple- 
Negative Breast Cancer Day. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 28, 2019 
Mr. MORELLE submitted the following resolution; which was referred to the 
Committee on Oversight and Reform 
RESOLUTION 
Expressing support for designation of March 3, 2019, as 
National Triple-Negative Breast Cancer Day. 
Whereas triple-negative breast cancer was recognized as a 
distinct type of cancer in 2006; 
Whereas triple-negative breast cancer disproportionately af-
fects young women, Black and Hispanic women, and 
those with BRCA gene mutations; 
Whereas triple-negative breast cancers are estrogen receptor- 
negative, progesterone receptor-negative, and HER2-neg-
ative, making them distinct from other breast cancers; 
Whereas there is no targeted therapy for triple-negative 
breast cancers; 
Whereas 10 to 20 percent of all breast cancer diagnoses are 
designated as triple-negative; 
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Director of the Administrative Office of the 
Courts, the Chairman of the Committee on 
Homeland Security and Governmental Affairs 
of the Senate, and the Chair of the Committee 
on Oversight and Government Reform of the 
House of Representatives. 
(2) VICE CHAIR.—A Vice Chair shall be se-
lected from among the members of the Advisory 
Committee by the Chair. 
(3) LIMITATION ON GOVERNMENT EMPLOYEE 
MEMBERS.—Not more than six members of the Ad-
visory Committee may be Government employees. 
(4) TERMS OF OFFICE.—Each member of the 
Advisory Committee shall be appointed for a renew-
able term of five years, except that one-third of the 
members initially appointed shall be appointed for a 
three-year term, one-third of such members shall be 
appointed for a four-year term, and one-third of 
such members and the Chair shall be appointed for 
a five-year term. 
(5) INITIAL
APPOINTMENTS.—The initial ap-
pointments of members of the Advisory Committee 
shall be made not later than 90 days after the date 
of the enactment of this Act. 
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111TH CONGRESS 
2D SESSION 
H. R. 4853 
AN ACT 
To amend the Internal Revenue Code of 1986 to extend 
the funding and expenditure authority of the Airport 
and Airway Trust Fund, to amend title 49, United 
States Code, to extend authorizations for the airport 
improvement 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,
H. R. 4853 
One Hundred Eleventh Congress 
of the 
United States of America 
AT THE SECOND SESSION 
Begun and held at the City of Washington on Tuesday, 
the fifth day of January, two thousand and ten 
An Act 
To amend the Internal Revenue Code of 1986 to extend the funding and expenditure 
authority of the Airport and Airway Trust Fund, to amend title 49, United 
States Code, to extend authorizations for the airport improvement program, and 
for other purposes. 
Be it enacted by the Senate and House of Representatives of 
the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE; ETC. 
(a) SHORT TITLE.—This Act may be cited as the ‘‘Tax Relief, 
Unemployment Insurance Reauthorization, and Job Creation Act 
of 2010’’. 
(b) AMENDMENT OF 1986 CODE.—Except as otherwise expressly 
provided, whenever in this Act an amendment 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 provision of the Internal Revenue Code of 1986. 
(c) TABLE OF CONTENTS.—The table of contents for this Act 
is as follows: 
Sec. 1. Short title; etc. 
TITLE I—TEMPORARY EXTENSION OF TAX RELIEF 
Sec. 101. Temporary extension of 2001 tax relief. 
Sec. 102. Temporary extension of 2003 tax relief. 
Sec. 103. Temporary extension of 2009 tax relief. 
TITLE II—TEMPORARY EXTENSION OF INDIVIDUAL AMT RELIEF 
Sec. 201. Temporary extension of increased alternative minimum tax exemption 
amount. 
Sec. 202. Temporary extension of alternative minimum tax relief for nonrefundable 
personal credits. 
TITLE III—TEMPORARY ESTATE TAX RELIEF 
Sec. 301. Reinstatement of estate tax; repeal of carryover basis. 
Sec. 302. Modifications to estate, gift, and generation-skipping transfer taxes. 
Sec. 303. Applicable exclusion amount increased by unused exclusion amount of de-
ceased spouse. 
Sec. 304. Application of EGTRRA sunset to this title. 
TITLE IV—TEMPORARY EXTENSION OF INVESTMENT INCENTIVES 
Sec. 401. Extension of bonus depreciation; temporary 100 percent expensing for cer-
tain business assets. 
Sec. 402. Temporary extension of increased small business expensing. 
TITLE V—TEMPORARY EXTENSION OF UNEMPLOYMENT INSURANCE AND 
RELATED MATTERS 
Sec. 501. Temporary extension of unemployment insurance provisions. 
Sec. 502. Temporary modification of indicators under the extended benefit program. 
Sec. 503. Technical amendment relating to collection of unemployment compensa-
tion debts.
high priority projects program), and in the 
same proportion for each such program 
that— 
‘‘(I) the amount apportioned to 
the State for that program for fiscal 
year 2009; bears to 
‘‘(II) the amount apportioned to 
the State for fiscal year 2009 for all 
such programs; and 
‘‘(ii) administered in the same manner 
and with the same period of availability as 
funding is administered under programs 
identified in clause (i).’’. 
(c) EXPENDITURE
AUTHORITY
FROM
HIGHWAY 
TRUST FUND.—Paragraph (1) of section 9503(c) of the 
Internal Revenue Code of 1986, as amended by the Sur-
face Transportation Extension Act of 2010, is amended 
by striking ‘‘in effect on the date of the enactment of such 
Act)’’ and inserting ‘‘in effect on the later of the date of 
the enactment of such Act or the date of the enactment 
of the Surface Transportation Extension Modification Act 
of 2010)’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect upon the enactment of the 
Surface Transportation Extension Act of 2010 and shall 
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be treated as being included in that Act at the time of 
the enactment of that Act. 
Æ 
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(2) EXECUTIVE AGENCIES.— 
(A) The Director of the Office of Manage-
ment and Budget shall delegate to the E-Gov-
ernment Administrator the authority to admin-
ister all functions under this section, except 
that any such delegation shall not relieve the 
Director of responsibility for the administration 
of such functions. 
(B) The E-Government Administrator, 
after consulting with the Office of Information 
and Regulatory Policy, shall promulgate such 
regulations as are necessary to ensure that all 
public records held by Executive agencies are 
available on the Internet in the formats and by 
the means the E-Government Administrator 
designates. In promulgating the regulations, the 
E-Government Administrator shall consider the 
guidelines issued by the Public Online Informa-
tion Advisory Committee. 
(C) In the regulations promulgated under 
subparagraph (B), the E-Government Adminis-
trator shall include— 
(i) rules on how Executive agencies 
shall publish records on the Internet, in-
cluding the format and timeframe; and 
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