datamatters24/research-document-archive huggingface dataset:
Calendar No. 715
103D CONGRESS
2D SESSION
H. R. 3300
AN ACT
To amend the Act popularly known as the ‘‘Sikes
Act’’ to enhance fish and wildlife conservation
and natural resources management programs on
military installations.
OCTOBER 5 (legislative day, SEPTEMBER 12), 1994
Reported without amendment
I 
109TH CONGRESS 
2D SESSION 
H. R. 5422 
To amend the Internet Tax Freedom Act to make permanent the moratorium 
on taxes on internet access and on multiple and discriminatory taxes 
on electronic commerce. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 18, 2006 
Mr. SENSENBRENNER (for himself, Mr. GREEN of Wisconsin, Mr. CANNON, 
Mr. CHABOT, and Mr. GOODLATTE) introduced the following bill; which 
was referred to the Committee on the Judiciary 
A BILL 
To amend the Internet Tax Freedom Act to make permanent 
the moratorium on taxes on internet access and on mul-
tiple and discriminatory taxes on electronic commerce. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. AMENDMENTS. 
(a) PERMANENT MORATORIUM.—Section 1101(a) of 
the Internet Tax Freedom Act (47 U.S.C. 151 note) is 
amended by striking ‘‘during the period beginning Novem-
ber 1, 2003, and ending November 1, 2007’’. 
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(b) 
GRANDFATHERED
AUTHORITIES.—Section 
1104(a)(2) of the Internet Tax Freedom Act (47 U.S.C. 
151 note) is amended— 
(1) in subparagraph (A) by inserting before the 
period at the end the following: 
‘‘, with respect to a tax (excluding a qualifying 
general service tax) unless the State in which 
such tax is imposed enacts a statute before No-
vember 1, 2007, expressly stating that such tax 
shall continue to apply to Internet access. For 
purposes of this subparagraph, the term ‘quali-
fying general service tax’ means a general State 
excise or gross receipts tax on services in a 
State that has in effect a State statute prohib-
iting discriminatory taxes on electronic com-
merce or Internet access’’, and 
(2) in subparagraph (B)(i) by inserting before 
the period at the end the following: 
‘‘unless the State in which such tax is imposed 
enacts a statute before November 1, 2006, ex-
pressly stating that such tax shall continue to 
apply to Internet access’’. 
Æ 
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(2) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting ‘‘or 
53(e)’’ after ‘‘section 35’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 233. RETURNS REQUIRED IN CONNECTION WITH CER-
TAIN OPTIONS. 
(a) IN GENERAL.—So much of section 6039(a) as fol-
lows paragraph (2) is amended to read as follows: 
‘‘shall, for such calendar year, make a return at such time 
and in such manner, and setting forth such information, 
as the Secretary may by regulations prescribe.’’. 
(b) STATEMENTS TO PERSONS WITH RESPECT TO 
WHOM INFORMATION IS FURNISHED.—Section 6039 is 
amended by redesignating subsections (b) and (c) as sub-
section (c) and (d), respectively, and by inserting after 
subsection (a) the following new subsection: 
‘‘(b) STATEMENTS TO BE FURNISHED TO PERSONS 
WITH
RESPECT
TO
WHOM
INFORMATION
IS
RE-
PORTED.—Every corporation making a return under sub-
section (a) shall furnish to each person whose name is set 
forth in such return a written statement setting forth such 
information as the Secretary may by regulations prescribe. 
The written statement required under the preceding sen-
I 
109TH CONGRESS 
2D SESSION 
H. R. 5424 
To allow certain existing retirement plans maintained by churches to continue 
to provide annuities directly to participants rather than through an 
insurance company. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 18, 2006 
Mr. SOUDER (for himself and Mr. PITTS) introduced the following bill; which 
was referred to the Committee on Ways and Means 
A BILL 
To allow certain existing retirement plans maintained by 
churches to continue to provide annuities directly to par-
ticipants rather than through an insurance company. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. GRANDFATHER RULE FOR CHURCH PLANS 
WHICH SELF-ANNUITIZE. 
(a) IN GENERAL.—In the case of any plan year end-
ing after April 17, 2002, annuity payments provided with 
respect to any account maintained for a participant or 
beneficiary under a qualified church plan shall not fail to 
satisfy the requirements of section 401(a)(9) of the Inter-
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nal Revenue Code of 1986 merely because the payments 
are not made under an annuity contract purchased from 
an insurance company if such payments would not fail 
such requirements if provided with respect to a retirement 
income account described in section 403(b)(9) of such 
Code. 
(b) QUALIFIED CHURCH PLAN.—For purposes of 
this section, the term ‘‘qualified church plan’’ means any 
money purchase pension plan described in section 401(a) 
of such Code which— 
(1) is a church plan (as defined in section 
414(e) of such Code) with respect to which the elec-
tion provided by section 410(d) of such Code has not 
been made, and 
(2) was in existence on April 17, 2002. 
Æ 
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I 
109TH CONGRESS 
2D SESSION 
H. R. 5425 
To amend the International Air Transportation Competition Act of 1979 
relating to air transportation to and from Love Field, Texas. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 18, 2006 
Mr. TERRY (for himself, Mr. FORTENBERRY, and Mr. OSBORNE) introduced 
the following bill; which was referred to the Committee on Transportation 
and Infrastructure 
A BILL 
To amend the International Air Transportation Competition 
Act of 1979 relating to air transportation to and from 
Love Field, Texas. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. ADDITIONAL DESIGNATED STATE; THROUGH 
TICKETING AND SERVICE. 
The first sentence of section 29(c) of the Inter-
national Air Transportation Competition Act of 1979 (94 
Stat. 35) is amended— 
(1) by inserting ‘‘Nebraska,’’ before ‘‘and 
Texas’’; and 
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(2) by striking ‘‘, if (1)’’ and all that follows 
through the period at the end and inserting a period 
and the following: ‘‘Such air carrier may offer to 
provide or provide through or connecting service or 
ticketing with another air carrier or foreign carrier 
and may itself offer for sale transportation between 
Love Field and any point outside of such States on 
a through or connecting basis.’’. 
Æ 
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I 
109TH CONGRESS 
2D SESSION 
H. R. 5426 
To designate the facility of the United States Postal Service located at 
326 South Main Street in Princeton, Illinois, as the ‘‘Congressman 
Owen Lovejoy Post Office Building’’. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 19, 2006 
Mr. WELLER (for himself, Mr. RUSH, Mr. JACKSON of Illinois, Mr. LIPINSKI, 
Mr. GUTIERREZ, Mr. EMANUEL, Mr. HYDE, Mr. DAVIS of Illinois, Ms. 
BEAN, Ms. SCHAKOWSKY, Mr. KIRK, Mr. COSTELLO, Mrs. BIGGERT, Mr. 
JOHNSON of Illinois, Mr. MANZULLO, Mr. EVANS, Mr. LAHOOD, Mr. 
SHIMKUS, and Mr. HASTERT) introduced the following bill; which was re-
ferred to the Committee on Government Reform 
A BILL 
To designate the facility of the United States Postal Service 
located at 326 South Main Street in Princeton, Illinois, 
as the ‘‘Congressman Owen Lovejoy Post Office Build-
ing’’. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. CONGRESSMAN OWEN LOVEJOY POST OFFICE 
BUILDING. 
(a) DESIGNATION.—The facility of the United States 
Postal Service located at 326 South Main Street in Prince-
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ton, Illinois, shall be known and designated as the ‘‘Con-
gressman Owen Lovejoy Post Office Building’’. 
(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 Owen 
Lovejoy Post Office Building’’. 
Æ 
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(B) shall analyze information received from 
any individual described in section 7623(b) of 
the Internal Revenue Code of 1986 and either 
investigate the matter itself or assign it to the 
appropriate Internal Revenue Service office, 
and 
(C) in its sole discretion, may ask for addi-
tional assistance from such individual or any 
legal representative of such individual. 
(2) REQUEST FOR ASSISTANCE.—The guidance 
issued under paragraph (1) shall specify that any as-
sistance requested under paragraph (1)(C) shall be 
under the direction and control of the Whistleblower 
Office or the office assigned to investigate the mat-
ter under paragraph (1)(A). No individual or legal 
representative whose assistance is so requested may 
by reason of such request represent himself or her-
self as an employee of the Federal Government. 
(c) REPORT BY SECRETARY.—The Secretary of the 
Treasury shall each year conduct a study and report to 
Congress on the use of section 7623 of the Internal Rev-
enue Code of 1986, including—
(1) an analysis of the use of such section dur-
ing the preceding year and the results of such use, 
and
I
103D CONGRESS
1ST SESSION
H. R. 330
To amend the Federal Election Campaign Act of 1971 to further restrict
contributions to candidates by multicandidate political committees, re-
quire full disclosure of attempts to influence Federal elections through
‘‘soft money’’ and independent expenditures, correct inequities resulting
from personal financing of campaigns, strengthen the role of political
parties, and contain the cost of political campaigns.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 5, 1993
Mr. ROBERTS introduced the following bill; which was referred jointly to the
Committees on House Administration and Energy and Commerce
A BILL
To amend the Federal Election Campaign Act of 1971 to
further 
restrict 
contributions 
to 
candidates 
by
multicandidate political committees, require full disclo-
sure of attempts to influence Federal elections through
‘‘soft money’’ and independent expenditures, correct in-
equities resulting from personal financing of campaigns,
strengthen the role of political parties, and contain the
cost of political campaigns.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
That this Act may be cited as the ‘‘Congressional Cam-
paign Reform Act of 1993’’.
(2) any legislative or administrative rec-
ommendations regarding the provisions of such sec-
tion and its application. 
(d) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall apply to information provided on or 
after the date of the enactment of this Act. 
SEC. 237. FRIVOLOUS TAX SUBMISSIONS. 
(a) CIVIL PENALTIES.—Section 6702 is amended to 
read as follows: 
‘‘SEC. 6702. FRIVOLOUS TAX SUBMISSIONS. 
‘‘(a) CIVIL PENALTY
FOR FRIVOLOUS TAX RE-
TURNS.—A person shall pay a penalty of $5,000 if—
‘‘(1) such person files what purports to be a re-
turn of a tax imposed by this title but which—
‘‘(A) does not contain information on 
which the substantial correctness of the self-as-
sessment may be judged, or 
‘‘(B) contains information that on its face 
indicates that the self-assessment is substan-
tially incorrect, and 
‘‘(2) the conduct referred to in paragraph (1)—
‘‘(A) is based on a position which the Sec-
retary has identified as frivolous under sub-
section (c), or
‘‘(B) reflects a desire to delay or impede 
the administration of Federal tax laws. 
‘‘(b) CIVIL PENALTY
FOR SPECIFIED FRIVOLOUS 
SUBMISSIONS.—
‘‘(1) IMPOSITION OF PENALTY.—Except as pro-
vided in paragraph (3), any person who submits a 
specified frivolous submission shall pay a penalty of 
$5,000. 
‘‘(2) SPECIFIED FRIVOLOUS SUBMISSION.—For 
purposes of this section—
‘‘(A) 
SPECIFIED
FRIVOLOUS
SUBMIS-
SION.—The term ‘specified frivolous submis-
sion’ means a specified submission if any por-
tion of such submission—
‘‘(i) is based on a position which the 
Secretary has identified as frivolous under 
subsection (c), or 
‘‘(ii) reflects a desire to delay or im-
pede the administration of Federal tax 
laws. 
‘‘(B) SPECIFIED SUBMISSION.—The term 
‘specified submission’ means—
‘‘(i) a request for a hearing under—
‘‘(I) section 6320 (relating to no-
tice and opportunity for hearing upon 
filing of notice of lien), or 
‘‘(II) section 6330 (relating to 
notice and opportunity for hearing be-
fore levy), and 
‘‘(ii) an application under—
‘‘(I) section 6159 (relating to 
agreements for payment of tax liabil-
ity in installments), 
‘‘(II) section 7122 (relating to 
compromises), or 
‘‘(III) section 7811 (relating to 
taxpayer assistance orders). 
‘‘(3) OPPORTUNITY
TO
WITHDRAW
SUBMIS-
SION.—If the Secretary provides a person with no-
tice that a submission is a specified frivolous sub-
mission and such person withdraws such submission 
within 30 days after such notice, the penalty im-
posed under paragraph (1) shall not apply with re-
spect to such submission. 
‘‘(c) LISTING OF FRIVOLOUS POSITIONS.—The Sec-
retary shall prescribe (and periodically revise) a list of po-
sitions which the Secretary has identified as being frivo-
lous for purposes of this subsection. The Secretary shall
not include in such list any position that the Secretary 
determines 
meets 
the 
requirement 
of 
section 
6662(d)(2)(B)(ii)(II). 
‘‘(d) REDUCTION OF PENALTY.—The Secretary may 
reduce the amount of any penalty imposed under this sec-
tion if the Secretary determines that such reduction would 
promote compliance with and administration of the Fed-
eral tax laws. 
‘‘(e) PENALTIES
IN ADDITION
TO OTHER PEN-
ALTIES.—The penalties imposed by this section shall be 
in addition to any other penalty provided by law.’’. 
(b) TREATMENT
OF FRIVOLOUS REQUESTS
FOR 
HEARINGS BEFORE LEVY.—
(1) FRIVOLOUS
REQUESTS
DISREGARDED.—
Section 6330 (relating to notice and opportunity for 
hearing before levy) is amended by adding at the 
end the following new subsection: 
‘‘(g) FRIVOLOUS REQUESTS FOR HEARING, ETC.—
Notwithstanding any other provision of this section, if the 
Secretary determines that any portion of a request for a 
hearing under this section or section 6320 meets the re-
quirement of clause (i) or (ii) of section 6702(b)(2)(A), 
then the Secretary may treat such portion as if it were 
never submitted and such portion shall not be subject to 
any further administrative or judicial review.’’.
(2) PRECLUSION
FROM
RAISING
FRIVOLOUS 
ISSUES AT HEARING.—Section 6330(c)(4) is amend-
ed—
(A) by striking ‘‘(A)’’ and inserting 
‘‘(A)(i)’’; 
(B) by striking ‘‘(B)’’ and inserting ‘‘(ii)’’; 
(C) by striking the period at the end of the 
first sentence and inserting ‘‘; or’’; and 
(D) by inserting after subparagraph (A)(ii) 
(as so redesignated) the following: 
‘‘(B) the issue meets the requirement of 
clause (i) or (ii) of section 6702(b)(2)(A).’’. 
(3) 
STATEMENT
OF
GROUNDS.—Section 
6330(b)(1) is amended by striking ‘‘under sub-
section (a)(3)(B)’’ and inserting ‘‘in writing under 
subsection (a)(3)(B) and states the grounds for the 
requested hearing’’. 
(c) TREATMENT
OF FRIVOLOUS REQUESTS
FOR 
HEARINGS UPON FILING OF NOTICE OF LIEN.—Section 
6320 is amended—
(1) in subsection (b)(1), by striking ‘‘under sub-
section (a)(3)(B)’’ and inserting ‘‘in writing under 
subsection (a)(3)(B) and states the grounds for the 
requested hearing’’, and
(2) in subsection (c), by striking ‘‘and (e)’’ and 
inserting ‘‘(e), and (g)’’. 
(d) TREATMENT OF FRIVOLOUS APPLICATIONS FOR 
OFFERS-IN-COMPROMISE
AND
INSTALLMENT
AGREE-
MENTS.—Section 7122 is amended by adding at the end 
the following new subsection: 
‘‘(f) 
FRIVOLOUS
SUBMISSIONS, 
ETC.—Notwith-
standing any other provision of this section, if the Sec-
retary determines that any portion of an application for 
an offer-in-compromise or installment agreement sub-
mitted under this section or section 6159 meets the re-
quirement of clause (i) or (ii) of section 6702(b)(2)(A), 
then the Secretary may treat such portion as if it were 
never submitted and such portion shall not be subject to 
any further administrative or judicial review.’’. 
(e) CLERICAL AMENDMENT.—The table of sections 
for part I of subchapter B of chapter 68 is amended by 
striking the item relating to section 6702 and inserting 
the following new item:
‘‘Sec. 6702. Frivolous tax submissions.’’.
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to submissions made and issues 
raised after the date on which the Secretary first pre-
scribes a list under section 6702(c) of the Internal Rev-
enue Code of 1986, as amended by subsection (a).
308 
•HR 3221 EAH2 
SEC. 1153. REMOVAL AND PROHIBITION AUTHORITY. 
(a) IN GENERAL.—Part 1 of subtitle C of the Federal 
Housing Enterprises Financial Safety and Soundness Act 
of 1992 (12 U.S.C. 4631 et seq.) is amended— 
(1) by redesignating sections 1377 through 
1379B (12 U.S.C. 4637–4641) as sections 1379 
through 1379D, respectively; and 
(2) by inserting after section 1376 (12 U.S.C. 
4636) the following: 
‘‘SEC. 1377. REMOVAL AND PROHIBITION AUTHORITY. 
‘‘(a) AUTHORITY TO ISSUE ORDER.— 
‘‘(1) IN GENERAL.—The Director may serve upon 
a party described in paragraph (2), or any officer, 
director, or management of the Office of Finance a 
written notice of the intention of the Director to sus-
pend or remove such party from office, or prohibit 
any further participation by such party, in any man-
ner, in the conduct of the affairs of the regulated enti-
ty. 
‘‘(2) APPLICABILITY.—A party described in this 
paragraph is an entity-affiliated party or any officer, 
director, or management of the Office of Finance, if 
the Director determines that— 
‘‘(A) that party, officer, or director has, di-
rectly or indirectly— 
‘‘(i) violated—
I 
110TH CONGRESS 
2D SESSION 
H. R. 6839 
To designate a previously unnamed peak in the Sawtooth Wilderness of 
the Sawtooth National Forest in the State of Idaho as ‘‘Mount Ernie Day’’. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 8, 2008 
Mr. SIMPSON introduced the following bill; which was referred to the 
Committee on Natural Resources 
A BILL 
To designate a previously unnamed peak in the Sawtooth 
Wilderness of the Sawtooth National Forest in the State 
of Idaho as ‘‘Mount Ernie Day’’. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. DESIGNATION OF MOUNT ERNIE DAY, SAW-
TOOTH NATIONAL FOREST, IDAHO. 
(a) DESIGNATION.—The previously unnamed peak lo-
cated at 114 degrees, 58′ 34.087″ West Latitude and 44 
degrees, 1′ 9.462″ North Longitude in the Sawtooth Wil-
derness of the Sawtooth National Forest in the State of 
Idaho is hereby designated as ‘‘Mount Ernie Day’’. 
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(2) Subparagraph (E) of section 6426(d)(2)(d) 
of such Code is amended by inserting ‘‘and biomass 
(as defined in section 45K(c)(3) without regard to 
subparagraph (B) thereof)’’ after ‘‘peat’’. 
(b) EXTENSION.— 
(1) ALTERNATIVE
FUEL
CREDIT.—Paragraph 
(4) of section 6426(d) of such Code is amended to 
read as follows: 
‘‘(4) TERMINATION.—This subsection shall not 
apply to— 
‘‘(A) any sale or use involving liquified hy-
drogen for any period after September 30, 
2020, 
‘‘(B) any sale or use involving liquid fuel 
derived from coal (including peat and biomass) 
through the Fischer-Tropsch process for any 
period after September 30, 2020, 
‘‘(C) any sale or use involving liquid hydro-
carbons derived from biomass (as specified in 
paragraph (2)(F) for any period after Sep-
tember 30, 2020, 
‘‘(D) any sale or use involving liquid fuel 
derived from oil shale for any period after Sep-
tember 30, 2020, 
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SEC. 238. ADDITION OF MENINGOCOCCAL AND HUMAN 
PAPILLOMAVIRUS VACCINES TO LIST OF TAX-
ABLE VACCINES. 
(a) MENINGOCOCCAL VACCINE.—Section 4132(a)(1) 
(defining taxable vaccine) is amended by adding at the end 
the following new subparagraph: 
‘‘(O) Any meningococcal vaccine.’’. 
(b) HUMAN
PAPILLOMAVIRUS
VACCINE.—Section 
4132(a)(1), as amended by subsection (a), is amended by 
adding at the end the following new subparagraph: 
‘‘(P) Any vaccine against the human 
papillomavirus.’’. 
(c) EFFECTIVE DATE.—
(1) SALES, ETC.—The amendments made by 
this section shall apply to sales and uses on or after 
the first day of the first month which begins more 
than 4 weeks after the date of the enactment of this 
Act. 
(2) DELIVERIES.—For purposes of paragraph 
(1) and section 4131 of the Internal Revenue Code 
of 1986, in the case of sales on or before the effec-
tive date described in such paragraph for which de-
livery is made after such date, the delivery date shall 
be considered the sale date.
315 
•HR 3221 EAH2 
cally finds that it should apply to a corporation, firm, or 
other business entity. 
‘‘(g) STAY OF SUSPENSION AND PROHIBITION OF EN-
TITY-AFFILIATED PARTY.—Not later than 10 days after the 
date on which any entity-affiliated party has been sus-
pended from office or prohibited from participation in the 
conduct of the affairs of a regulated entity under this sec-
tion, such party may apply to the United States District 
Court for the District of Columbia, or the United States 
district court for the judicial district in which the head-
quarters of the regulated entity is located, for a stay of such 
suspension or prohibition pending the completion of the ad-
ministrative proceedings pursuant to subsection (c). The 
court shall have jurisdiction to stay such suspension or pro-
hibition. 
‘‘(h) SUSPENSION OR REMOVAL OF ENTITY-AFFILI-
ATED PARTY CHARGED WITH FELONY.— 
‘‘(1) SUSPENSION OR PROHIBITION.— 
‘‘(A) IN GENERAL.—Whenever any entity- 
affiliated party is charged in any information, 
indictment, or complaint, with the commission 
of or participation in a crime involving dishon-
esty or breach of trust which is punishable by 
imprisonment for a term exceeding 1 year under 
Federal or State law, the Director may, if con-