datamatters24/research-document-archive huggingface dataset:
I 
108TH CONGRESS 
1ST SESSION 
H. R. 422
To authorize the Pyramid of Remembrance Foundation to establish a memo-
rial in the District of Columbia or its environs to soldiers who have 
lost their lives during peacekeeping operations, humanitarian efforts, 
training, terrorist attacks, or covert operations. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 28, 2003
Mr. LATOURETTE introduced the following bill; which was referred to the 
Committee on Resources 
A BILL 
To authorize the Pyramid of Remembrance Foundation to 
establish a memorial in the District of Columbia or its 
environs to soldiers who have lost their lives during 
peacekeeping operations, humanitarian efforts, training, 
terrorist attacks, or covert operations.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. AUTHORITY TO ESTABLISH MEMORIAL. 
(a) IN GENERAL.—The Pyramid of Remembrance 
Foundation is authorized to establish a memorial on Fed-
eral land within the area designated as ‘‘Area II’’ on the 
map referred to in section 2(e) of the Commemorative
Works Act (40 U.S.C. 1002(e)), to honor members of the 
Armed Forces of the United States who have lost their 
lives during peacekeeping operations, humanitarian ef-
forts, training, terrorist attacks, or covert operations. 
(b) COMPLIANCE WITH STANDARDS FOR COMMEMO-
RATIVE WORKS.—The Pyramid of Remembrance Founda-
tion shall establish the memorial authorized by this Act 
in accordance with the Commemorative Works Act (40 
U.S.C. 1001, et seq.), except that subsection (b) and (c) 
of section 3 of that Act shall not apply. 
SEC. 2. FUNDS FOR MEMORIAL. 
(a) USE OF FEDERAL FUNDS PROHIBITED.—Except 
as provided by the Commemorative Works Act, no Federal 
funds may be used to pay any expense of the establish-
ment of the memorial. 
(b) DEPOSIT OF EXCESS FUNDS.—If—
(1) upon payment of all expenses of the estab-
lishment of the memorial, including payment to the 
Treasury of the maintenance and preservation 
amount required by section 8(b) of the Commemora-
tive Works Act; or 
(2) upon expiration of the authority for the me-
morial under section 10(b) of the Commemorative 
Works Act,
there remains a balance of funds received for the establish-
ment of the memorial, the Pyramid of Remembrance 
Foundation shall transmit that balance to the Secretary 
of the Treasury for deposit in the account provided for 
in section 8(b)(1) of the Commemorative Works Act.
Æ
tour of duty shall be charged for such leave at a rate of
eight hours of leave for seven hours of absence.
‘‘(d) 9-Month WORK SCHEDULE.—The Secretary
may authorize a registered nurse appointed under section
7405 of this title, with the nurse’s written consent, to
work full-time for nine months with three months off duty,
within a fiscal year, and be paid at 75 percent of the full-
time rate for such nurse’s grade for each pay period of
that fiscal year. A nurse working on such a schedule for
any fiscal year shall be considered a 3⁄4 full-time equivalent
employee for that fiscal year in computing full-time equiv-
alent employees for the purposes of determining compli-
ance with personnel ceilings. Service on such a schedule
shall be considered to be part-time service for purposes
of computing benefits under chapters 83 and 84 of title
5.
‘‘(e) REGULATIONS.—The Secretary shall prescribe
regulations for the implementation of this section.’’.
(b) CLERICAL AMENDMENT.—The table of sections
at the beginning of chapter 74 of such title is amended
by inserting after the item relating to section 7456 the
following new item:
‘‘7456a. Alternate work schedules.’’.
(2) by inserting after subparagraph (B) the fol-
lowing new subparagraph: 
‘‘(C) ACTS OF ANTI-SEMITISM.—An assess-
ment and description of the nature and extent 
of acts of anti-Semitism and anti-Semitic incite-
ment that occur in foreign countries, including 
descriptions of— 
‘‘(i) acts of physical violence against, 
or harassment of, Jewish people, and acts 
of violence against, or vandalism of, Jewish 
community institutions, including schools, 
synagogues, and cemeteries that occurred 
in foreign countries during the preceding 
year; 
‘‘(ii) instances of propaganda in gov-
ernment and non-government media and 
other sources in foreign countries that at-
tempt to justify or promote racial hatred 
or incite acts of violence against Jewish 
people; 
‘‘(iii) the actions, if any, taken by the 
governments of such countries to respond 
to such violence and attacks or to eliminate 
such propaganda or incitement;
‘‘(iv) the actions taken by such gov-
ernments to enact and enforce laws relat-
ing to the protection of the right to reli-
gious freedom of Jewish people; and 
‘‘(v) the efforts of such governments 
to promote anti-bias and tolerance edu-
cation.’’. 
(c) EFFECTIVE DATE OF INCLUSIONS.—The amend-
ments made by subsections (a) and (b) shall apply begin-
ning with the first report under sections 116(d) and 
502B(b) of the Foreign Assistance Act of 1961 (22 U.S.C. 
2151n(d) and 2304(b)) and section 102(b) of the Inter-
national Religious Freedom Act of 1998 (22 U.S.C. 
6312(b)) submitted more than one year after the date of 
the enactment of this Act. 
Æ
‘‘(B) AMOUNT OF GRANT.—
‘‘(i) IN GENERAL.—Subject to clause 
(ii) of this subparagraph, the Secretary 
shall determine the amount of the grant 
payable under this paragraph to an em-
ployment achievement State for a bonus 
year, which shall be based on the perform-
ance of the State as determined under sub-
paragraph (D)(i) for the fiscal year that 
immediately precedes the bonus year. 
‘‘(ii) LIMITATION.—The amount pay-
able to a State under this paragraph for a 
bonus year shall not exceed 5 percent of 
the State family assistance grant. 
‘‘(C) FORMULA
FOR
MEASURING
STATE 
PERFORMANCE.—
‘‘(i) IN GENERAL.—Subject to clause 
(ii), not later than October 1, 2003, the 
Secretary, in consultation with the States, 
shall develop a formula for measuring 
State performance in operating the State 
program funded under this part so as to 
achieve the goals of employment entry, job 
retention, and increased earnings from em-
ployment for families receiving assistance
under the program, as measured on an ab-
solute basis and on the basis of improve-
ment in State performance. 
‘‘(ii) SPECIAL RULE FOR BONUS YEAR 
2004.—For the purposes of awarding a 
bonus under this paragraph for bonus year 
2004, the Secretary may measure the per-
formance of a State in fiscal year 2003 
using the job entry rate, job retention rate, 
and earnings gain rate components of the 
formula 
developed 
under 
section 
403(a)(4)(C) as in effect immediately be-
fore the effective date of this paragraph. 
‘‘(D) DETERMINATION
OF
STATE
PER-
FORMANCE.—For each bonus year, the Sec-
retary shall—
‘‘(i) use the formula developed under 
subparagraph (C) to determine the per-
formance of each eligible State for the fis-
cal year that precedes the bonus year; and 
‘‘(ii) prescribe performance standards 
in such a manner so as to ensure that—
‘‘(I) the average annual total 
amount of grants to be made under
this paragraph for each bonus year 
equals $100,000,000; and 
‘‘(II) the total amount of grants 
to be made under this paragraph for 
all bonus years equals $600,000,000. 
‘‘(E) DEFINITIONS.—In this paragraph: 
‘‘(i) BONUS YEAR.—The term ‘bonus 
year’ means each of fiscal years 2004 
through 2009. 
‘‘(ii) 
EMPLOYMENT
ACHIEVEMENT 
STATE.—The term ‘employment achieve-
ment State’ means, with respect to a bonus 
year, an eligible State whose performance 
determined 
pursuant 
to 
subparagraph 
(D)(i) for the fiscal year preceding the 
bonus year equals or exceeds the perform-
ance standards prescribed under subpara-
graph (D)(ii) for such preceding fiscal 
year. 
‘‘(F) APPROPRIATION.—
‘‘(i) IN GENERAL.—Out of any money 
in the Treasury of the United States not 
otherwise appropriated, there are appro-
priated for fiscal years 2004 through 2009
(5) Whether the country, if a NATO or major 
non-NATO ally with whom the United States has 
entered into a free trade agreement as of January 
1, 1986, controls exports in accordance with the cri-
teria and standards of a multilateral export control 
regime as defined in section 2(14) pursuant to an 
international agreement to which the United States 
is a party. 
(6) The country’s other military capabilities 
and the potential threat posed by the country to the 
United States or its allies. 
(7) The effectiveness of the country’s export 
control system. 
(8) The level of the country’s cooperation with 
United States export control enforcement and other 
efforts. 
(9) The risk of export diversion by the country 
to a higher tier country. 
(10) The designation of the country as a coun-
try supporting international terrorism under section 
310. 
(d) TIER APPLICATION.—The country tiering system 
shall be used in the determination of license requirements 
pursuant to section 201(a)(1).
HR 4279 PCS 
claims of health care liability and compensating in-
jured patients, and is a deterrent to the sharing of 
information among health care professionals which 
impedes efforts to improve patient safety and quality 
of care. 
(2) EFFECT
ON
INTERSTATE
COMMERCE.— 
Congress finds that the health care and insurance 
industries are industries affecting interstate com-
merce and the health care liability litigation systems 
existing throughout the United States are activities 
that affect interstate commerce by contributing to 
the high costs of health care and premiums for 
health care liability insurance purchased by health 
care system providers. 
(3) EFFECT
ON
FEDERAL
SPENDING.—Con-
gress finds that the health care liability litigation 
systems existing throughout the United States have 
a significant effect on the amount, distribution, and 
use of Federal funds because of— 
(A) the large number of individuals who 
receive health care benefits under programs op-
erated or financed by the Federal Government; 
(B) the large number of individuals who 
benefit because of the exclusion from Federal
worked a full 40-hour basic workweek is subject to subpara-
graphs (B) and (C). 
‘‘(B) The hourly rate of basic pay for such a nurse 
for service performed as part of a regularly scheduled 36- 
hour tour of duty within the workweek shall be derived by 
dividing the nurse’s annual rate of basic pay by 1,872. 
‘‘(C)(i) Such a nurse who performs a period of service 
in excess of such nurse’s regularly scheduled 36-hour tour 
of duty within a workweek is entitled to overtime pay under 
section 7453(e) of this title, or other applicable law, for offi-
cially ordered or approved service performed in excess of— 
‘‘(I) eight hours on a day other than a day on 
which such nurse’s regularly scheduled 12-hour tour 
falls; 
‘‘(II) 12 hours for any day included in the regu-
larly scheduled 36-hour tour of duty; and 
‘‘(III) 40 hours during an administrative work-
week. 
‘‘(ii) Except as provided in clause (i), a registered 
nurse to whom this subsection is applicable is not entitled 
to additional pay under section 7453 of this title, or other 
applicable law, for any period included in a regularly 
scheduled 12-hour tour of duty. 
‘‘(3) A nurse who works a 36/40 work schedule de-
scribed in this subsection who is absent on approved sick
HR 4231 RDS 
(b) IMPLEMENTATION.—The Secretary of Veterans 
Affairs shall implement section 1744 of title 38, United 
States Code, as added by subsection (a), as expeditiously 
as possible. The Secretary shall establish such interim pro-
cedures as necessary so as to ensure that payments are 
made to eligible States under that section commencing not 
later than January 1, 2005, notwithstanding that regula-
tions under subsection (j) of that section may not have 
become final. 
SEC. 6. TECHNICAL CLARIFICATION. 
Section 8111(d)(2) of title 38, United States Code, 
is amended by inserting before the period at the end of 
the last sentence the following: ‘‘and shall be available for 
any purpose authorized by this section’’. 
SEC. 7. UNDER SECRETARY FOR HEALTH. 
Section 305(a)(2) of title 38, United States Code, is 
amended— 
(1) in the matter preceding subparagraph (A), 
by striking ‘‘shall be a doctor of medicine and’’; and
HR 4231 RDS 
(2) in subparagraph (A), by striking ‘‘and in 
health-care’’ and inserting ‘‘or in health-care’’. 
Passed the House of Representatives September 30, 
2004. 
Attest: 
JEFF TRANDAHL, 
Clerk.
108TH CONGRESS
2D SESSION
H. R. 4232
AN ACT
To redesignate the facility of the United States Postal Serv-
ice located at 4025 Feather Lakes Way in Kingwood,
Texas, as the ‘‘Congressman Jack Fields Post Office’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. REDESIGNATION.
The facility of the United States Postal Service lo-
cated at 4025 Feather Lakes Way in Kingwood, Texas,
and known as the Kingwood Post Office, is hereby redesig-
nated as the ‘‘Congressman Jack Fields Post Office’’.
SEC. 2. REFERENCES.
Any reference in a law, map, regulation, document,
paper, or other record of the United States to the facility
referred to in section 1 shall be deemed to be a reference
to the ‘‘Congressman Jack Fields Post Office’’.
Passed the House of Representatives October 6,
2004.
Attest:
Clerk.
H. R. 4232
One Hundred Eighth Congress
of the
United States of America
AT THE SECOND SESSION
Begun and held at the City of Washington on Tuesday,
the twentieth day of January, two thousand and four
An Act
To redesignate the facility of the United States Postal Service located at 4025
Feather Lakes Way in Kingwood, Texas, as the ‘‘Congressman Jack Fields Post
Office’’.
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. REDESIGNATION.
The facility of the United States Postal Service located at
4025 Feather Lakes Way in Kingwood, Texas, and known as the
Kingwood Post Office, is hereby redesignated as the ‘‘Congressman
Jack Fields Post Office’’.
SEC. 2. REFERENCES.
Any reference in a law, map, regulation, document, paper,
or other record of the United States to the facility referred to
in section 1 shall be deemed to be a reference to the ‘‘Congressman
Jack Fields Post Office’’.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.
I 
108TH CONGRESS 
2D SESSION 
H. R. 4232
To redesignate the facility of the United States Postal Service located at 
4025 Feather Lakes Way in Kingwood, Texas, as the ‘‘Congressman 
Jack Fields Post Office’’. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 28, 2004
Mr. BRADY of Texas introduced the following bill; which was referred to the 
Committee on Government Reform 
A BILL 
To redesignate the facility of the United States Postal Serv-
ice located at 4025 Feather Lakes Way in Kingwood, 
Texas, as the ‘‘Congressman Jack Fields Post Office’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. CONGRESSMAN JACK FIELDS POST OFFICE. 
(a) REDESIGNATION.—The facility of the United 
States Postal Service located at 4025 Feather Lakes Way 
in Kingwood, Texas, and known as the Kingwood Post Of-
fice, is hereby redesignated as the ‘‘Congressman Jack 
Fields Post Office’’.
(b) REFERENCES.—Any reference in a law, map, reg-
ulation, document, paper, or other record of the United 
States to the facility referred to in subsection (a) shall 
be deemed to be a reference to the Congressman Jack 
Fields Post Office.
Æ
II 
108TH CONGRESS 
2D SESSION 
H. R. 4232 
IN THE SENATE OF THE UNITED STATES 
OCTOBER 7, 2004 
Received 
AN ACT 
To redesignate the facility of the United States Postal Serv-
ice located at 4025 Feather Lakes Way in Kingwood, 
Texas, as the ‘‘Congressman Jack Fields Post Office’’. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
HR 4232 RDS 
SECTION 1. REDESIGNATION. 
The facility of the United States Postal Service lo-
cated at 4025 Feather Lakes Way in Kingwood, Texas, 
and known as the Kingwood Post Office, is hereby redesig-
nated as the ‘‘Congressman Jack Fields Post Office’’. 
SEC. 2. REFERENCES. 
Any reference in a law, map, regulation, document, 
paper, or other record of the United States to the facility 
referred to in section 1 shall be deemed to be a reference 
to the ‘‘Congressman Jack Fields Post Office’’. 
Passed the House of Representatives October 6, 
2004. 
Attest: 
JEFF TRANDAHL, 
Clerk.
I 
108TH CONGRESS 
2D SESSION 
H. R. 4235
To allow the export or other provision of oil to Israel. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 28, 2004
Mr. FROST (for himself, Mr. ACKERMAN, Mr. WAXMAN, Ms. SCHAKOWSKY, 
and Mr. LANTOS) introduced the following bill; which was referred to the 
Committee on International Relations 
A BILL 
To allow the export or other provision of oil to Israel.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. ENERGY SECURITY OF ISRAEL. 
(a) IN GENERAL.—Notwithstanding any other provi-
sion of law, the President may export oil to, or secure oil 
for, any country pursuant to a bilateral international oil 
supply agreement entered into by the United States with 
such country before June 25, 1979, or to any country pur-
suant to the International Emergency Oil Sharing Plan 
of the International Energy Agency.
I 
108TH CONGRESS 
2D SESSION 
H. R. 4238
To amend the Internal Revenue Code of 1986 to allow a $1,000 refundable 
credit for individuals who are active members of volunteer firefighting 
and emergency medical service organizations. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 28, 2004
Mr. HINCHEY 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 a 
$1,000 refundable credit for individuals who are active 
members of volunteer firefighting and emergency medical 
service organizations.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. REFUNDABLE CREDIT FOR ACTIVE MEMBERS 
OF VOLUNTEER FIREFIGHTING AND EMER-
GENCY MEDICAL SERVICE ORGANIZATIONS. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to refundable credits) is amended by redes-
(b) MEMORANDUM OF AGREEMENT.—The following 
agreements shall be deemed to have entered into force by 
operation of law and shall be deemed to have no termi-
nation date: 
(1) The agreement entitled ‘‘Agreement amend-
ing and extending the memorandum of agreement of 
June 22, 1979’’, entered into force November 13, 
1994 (TIAS 12580). 
(2) The agreement entitled ‘‘Agreement amend-
ing the contingency implementing arrangements of 
October 17, 1980’’, entered into force June 27, 
1995 (TIAS 12670).
Æ
I 
108TH CONGRESS 
2D SESSION 
H. R. 4236
To provide for congressional disapproval of certain regulations issued by 
the Comptroller of the Currency, in accordance with section 802 of 
title 5, United States Code. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 28, 2004
Mr. GUTIERREZ (for himself, Mr. PAUL, Mr. SHERMAN, Mr. OTTER, Mr. 
TOWNS, Mr. BACA, Ms. LEE, Mrs. MALONEY, Mr. BRADY of Pennsyl-
vania, Ms. CARSON of Indiana, Mr. PRICE of North Carolina, Mr. LIPIN-
SKI, Mr. ACEVEDO-VILA´, Ms. WATERS, Mr. RANGEL, Mr. NADLER, Mr. 
SANDERS, Mr. HINCHEY, Ms. SLAUGHTER, Mr. OWENS, Mr. RUSH, Mr. 
WEINER, Mr. DAVIS
of Illinois, Mr. CLAY, Mr. SERRANO, Ms. 
SCHAKOWSKY, Mr. GRIJALVA, Mr. MORAN of Virginia, Ms. BALDWIN, 
and Mr. BARTLETT of Maryland) introduced the following bill; which was 
referred to the Committee on Financial Services 
A BILL 
To provide for congressional disapproval of certain regula-
tions issued by the Comptroller of the Currency, in ac-
cordance with section 802 of title 5, United States Code.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
That the Congress disapproves the rule submitted by the 
Comptroller of the Currency relating to bank activities and
regulations, published at 69 Fed. Reg. 1895 (2004), and 
such rule shall have no force or effect.
Æ
I 
108TH CONGRESS 
2D SESSION 
H. R. 4237
To provide for congressional disapproval of certain regulations issued by 
the Comptroller of the Currency, in accordance with section 802 of 
title 5, United States Code. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 28, 2004
Mr. GUTIERREZ (for himself, Mr. PAUL, Mr. SHERMAN, Mr. OTTER, Mr. 
TOWNS, Mr. BACA, Ms. LEE, Mrs. MALONEY, Mr. BRADY of Pennsyl-
vania, Ms. CARSON of Indiana, Mr. PRICE of North Carolina, Mr. LIPIN-
SKI, Mr. ACEVEDO-VILA´, Ms. WATERS, Mr. RANGEL, Mr. NADLER, Mr. 
SANDERS, Mr. HINCHEY, Ms. SLAUGHTER, Mr. OWENS, Mr. RUSH, Mr. 
WEINER, Mr. DAVIS
of Illinois, Mr. CLAY, Mr. SERRANO, Ms. 
SCHAKOWSKY, Mr. GRIJALVA, Mr. MORAN of Virginia, Ms. BALDWIN, 
and Mr. BARTLETT of Maryland) introduced the following bill; which was 
referred to the Committee on Financial Services 
A BILL 
To provide for congressional disapproval of certain regula-
tions issued by the Comptroller of the Currency, in ac-
cordance with section 802 of title 5, United States Code.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
That the Congress disapproves the rule submitted by the 
Comptroller of the Currency relating to bank activities and
regulations, published at 69 Fed. Reg. 1904 (2004), and 
such rule shall have no force or effect.
Æ
HR 4279 PCS 
(B) in clause (ii), by inserting ‘‘and which 
does not provide medical care (within the mean-
ing of section 733(a)(2)),’’ after ‘‘arrange-
ment,’’, and by striking ‘‘title.’’ and inserting 
‘‘title, and’’; and 
(C) by adding at the end the following new 
clause: 
‘‘(iii) subject to subparagraph (E), in the case 
of any other employee welfare benefit plan which is 
a multiple employer welfare arrangement and which 
provides medical care (within the meaning of section 
733(a)(2)), any law of any State which regulates in-
surance may apply.’’. 
(4) Section 514(e) of such Act (as redesignated 
by paragraph (2)(C)) is amended— 
(A) by striking ‘‘Nothing’’ and inserting 
‘‘(1) Except as provided in paragraph (2), noth-
ing’’; and 
(B) by adding at the end the following new 
paragraph: 
‘‘(2) Nothing in any other provision of law enacted 
on or after the date of the enactment of the Small Busi-
ness Health Fairness Act of 2004 shall be construed to 
alter, amend, modify, invalidate, impair, or supersede any
ignating section 36 as section 37 and by inserting after 
section 35 the following new section: 
‘‘SEC. 36. ACTIVE MEMBERS OF VOLUNTEER FIREFIGHTING 
AND EMERGENCY MEDICAL SERVICE ORGA-
NIZATIONS. 
‘‘(a) IN GENERAL.—In the case of an individual who 
at any time during the taxable year is an active member 
of a qualified volunteer fire department (as defined in sec-
tion 150(e)), there shall be allowed as a credit against the 
tax imposed by this subtitle the amount of $1,000. 
‘‘(b) PART-YEAR ACTIVE MEMBERS.—In the case of 
an individual who is such an active member for only a 
portion of a taxable year, the amount of the credit under 
subsection (a) for such taxable year shall be an amount 
which bears the same ratio to $1,000 as such portion 
bears to the entire taxable year.’’
(b) CONFORMING AMENDMENTS.—
(1) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting ‘‘or 
36’’ after ‘‘section 35’’. 
(2) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of such Code is 
amended by striking the last item and inserting the 
following new items:
‘‘Sec. 36. Active members of volunteer firefighting and emergency 
medical service organizations. 
‘‘Sec. 37. Overpayments of tax.’’.
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act.
Æ