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HR 976 EAS
at its option, to apply less restrictive methodologies to
such individuals under section 1902(r)(2) of such Act
or 1931(b)(2)(C) of such Act and thereby receive Fed-
eral financial participation for medical assistance for
such individuals under title XIX of the Social Secu-
rity Act; or
(2) to receive Federal financial participation for
expenditures for medical assistance under title XIX of
such Act for children described in paragraph (2)(B)
or (3) of section 1905(u) of such Act based on the
Federal medical assistance percentage, as otherwise
determined based on the first and third sentences of
subsection (b) of section 1905 of the Social Security
Act, rather than on the basis of an enhanced FMAP
(as defined in section 2105(b) of such Act).
(b) REPEAL.—Effective October 1, 2008, subsection (a)
is repealed.
(c) HOLD HARMLESS.—No State that elects the option
described in subsection (a) shall be treated as not having
been authorized to make such election and to receive Federal
financial participation for expenditures for medical assist-
ance described in that subsection for fiscal years 2007 and
2008 as a result of the repeal of the subsection under sub-
section (b).
I 
111TH CONGRESS 
1ST SESSION H. R. 2854 
To require the Secretary of the Treasury to redesign $1 Federal reserve 
notes so as to incorporate the preamble to the Constitution of the 
United States, a list describing the Articles of the Constitution, and 
a list describing the Amendments to the Constitution, on the reverse 
side of such notes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 12, 2009 
Mr. CANTOR introduced the following bill; which was referred to the 
Committee on Financial Services 
A BILL 
To require the Secretary of the Treasury to redesign $1 
Federal reserve notes so as to incorporate the preamble 
to the Constitution of the United States, a list describing 
the Articles of the Constitution, and a list describing 
the Amendments to the Constitution, on the reverse side 
of such notes. 
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 ‘‘Liberty Bill Act’’. 
SEC. 2. FINDINGS. 
The Congress finds that— 
VerDate Nov 24 2008 
03:01 Jun 13, 2009
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111TH CONGRESS 
2D SESSION 
H. R. 2864 
AN ACT 
To amend the Hydrographic Services Improvement Act of 
1998 to authorize funds to acquire hydrographic data 
and provide hydrographic services specific to the Arctic 
for safe navigation, delineating the United States ex-
tended continental shelf, and the monitoring and descrip-
tion of coastal changes.
I 
115TH CONGRESS 
1ST SESSION 
H. R. 927 
To amend title 38, United States Code, to provide for the eligibility for 
beneficiary travel for veterans seeking treatment or care for military 
sexual trauma in specialized outpatient or residential programs at facili-
ties of the Department of Veterans Affairs, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 7, 2017 
Mrs. WALORSKI (for herself and Ms. KUSTER of New Hampshire) introduced 
the following bill; which was referred to the Committee on Veterans’ Affairs 
A BILL 
To amend title 38, United States Code, to provide for the 
eligibility for beneficiary travel for veterans seeking treat-
ment or care for military sexual trauma in specialized 
outpatient or residential programs at facilities of the 
Department of Veterans Affairs, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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HR 1107 RH 
(ii) if so, identify the office from which the qualification require-
ment may be obtained; 
(3) the name, business address, and telephone number of the con-
tracting officer; 
(4) a statement that all responsible sources may submit a bid, pro-
posal, or quotation (as appropriate) that the agency shall consider; 
(5) in the case of a procurement using procedures other than com-
petitive procedures, a statement of the reason justifying the use of 
those procedures and the identity of the intended source; and 
(6) in the case of a contract in an amount estimated to be greater 
than $25,000 but not greater than the simplified acquisition threshold, 
or a contract for the procurement of commercial items using special 
simplified procedures— 
(A) a description of the procedures to be used in awarding the 
contract; and 
(B) a statement specifying the periods for prospective offerors 
and the contracting officer to take the necessary preaward and 
award actions. 
(d) ELECTRONIC PUBLICATION OF NOTICE OF SOLICITATION, AWARD, OR 
ORDER.—A notice of solicitation, award, or order required to be published 
under subsection (a) shall be published by electronic means. The notice 
must be electronically accessible in a form that allows convenient and uni-
versal user access through the single Government-wide point of entry des-
ignated in the Federal Acquisition Regulation. 
(e) TIME LIMITATIONS.— 
(1) ISSUING NOTICE OF SOLICITATION AND ESTABLISHING DEAD-
LINE FOR SUBMITTING BIDS AND PROPOSALS.—An executive agency re-
quired by subsection (a)(2) to publish a notice of solicitation may not— 
(A) issue the solicitation earlier than 15 days after the date on 
which the notice is published; or 
(B) in the case of a contract or order expected to be greater 
than the simplified acquisition threshold, establish a deadline for 
the submission of all bids or proposals in response to the notice 
required by subsection (a)(2) that— 
(i) in the case of a solicitation for research and develop-
ment, is earlier than 45 days after the date the notice re-
quired for a bid or proposal for a contract described in sub-
section (a)(2)(A) is published; 
(ii) in the case of an order under a basic agreement, basic 
ordering agreement, or similar arrangement, is earlier than 
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21:15 Mar 25, 2009
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I 
111TH CONGRESS 
1ST SESSION H. R. 1446 
To amend title 40, United States Code, to authorize the National Capital 
Planning Commission to designate and modify the boundaries of the 
National Mall area in the District of Columbia reserved for the location 
of commemorative works of preeminent historical and lasting significance 
to the United States and other activities, to require the Secretary of 
the Interior and the Administrator of General Services to make rec-
ommendations for the termination of the authority of a person to estab-
lish a commemorative work in the District of Columbia and its environs, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 11, 2009 
Ms. NORTON introduced the following bill; which was referred to the 
Committee on Natural Resources 
A BILL 
To amend title 40, United States Code, to authorize the 
National Capital Planning Commission to designate and 
modify the boundaries of the National Mall area in the 
District of Columbia reserved for the location of com-
memorative works of preeminent historical and lasting 
significance to the United States and other activities, 
to require the Secretary of the Interior and the Adminis-
trator of General Services to make recommendations for 
the termination of the authority of a person to establish 
a commemorative work in the District of Columbia and 
its environs, and for other purposes. 
VerDate Nov 24 2008 
01:47 Mar 12, 2009
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111TH CONGRESS 
1ST SESSION H. R. 1454 
AN ACT 
To provide for the issuance of a Multinational Species 
Conservation Funds Semipostal Stamp. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
H. R. 976—7 
multiplied by the allotment increase factor under para-
graph (5) for fiscal year 2011. 
‘‘(3) FOR FISCAL YEAR 2012.— 
‘‘(A) FIRST HALF.—Subject to paragraphs (4) and (6), 
from the amount made available under subparagraph (A) 
of paragraph (15) of subsection (a) for the semi-annual 
period described in such paragraph, increased by the 
amount of the appropriation for such period under section 
108 of the Children’s Health Insurance Program Reauthor-
ization Act of 2007, the Secretary shall compute a State 
allotment for each State (including the District of Columbia 
and each commonwealth and territory) for such semi- 
annual period in an amount equal to the first half ratio 
(described in subparagraph (D)) of the amount described 
in subparagraph (C). 
‘‘(B) SECOND HALF.—Subject to paragraphs (4) and (6), 
from the amount made available under subparagraph (B) 
of paragraph (15) of subsection (a) for the semi-annual 
period described in such paragraph, the Secretary shall 
compute a State allotment for each State (including the 
District of Columbia and each commonwealth and territory) 
for such semi-annual period in an amount equal to the 
amount made available under such subparagraph multi-
plied by the ratio of— 
‘‘(i) the amount of the allotment to such State 
under subparagraph (A); to 
‘‘(ii) the total of the amount of all of the allotments 
made available under such subparagraph. 
‘‘(C) FULL YEAR AMOUNT BASED ON REBASED AMOUNT.— 
The amount described in this subparagraph for a State 
is equal to the Federal payments to the State that are 
attributable to (and countable towards) the total amount 
of allotments available under this section to the State 
in fiscal year 2011 (including payments made to the State 
under subsection (j) for fiscal year 2011 as well as amounts 
redistributed to the State in fiscal year 2011) multiplied 
by the allotment increase factor under paragraph (5) for 
fiscal year 2012. 
‘‘(D) FIRST HALF RATIO.—The first half ratio described 
in this subparagraph is the ratio of— 
‘‘(i) the sum of— 
‘‘(I) the amount made available under sub-
section (a)(15)(A); and 
‘‘(II) the amount of the appropriation for such 
period under section 108 of the Children’s Health 
Insurance Program Reauthorization Act of 2007; 
to 
‘‘(ii) the sum of the— 
‘‘(I) amount described in clause (i); and 
‘‘(II) the amount made available under sub-
section (a)(15)(B). 
‘‘(4) PRORATION RULE.—If, after the application of this sub-
section without regard to this paragraph, the sum of the allot-
ments determined under paragraph (1), (2), or (3) for a fiscal 
year (or, in the case of fiscal year 2012, for a semi-annual 
period in such fiscal year) exceeds the amount available under 
subsection (a) for such fiscal year or period, the Secretary
‘‘(ii) SPECIAL RULES FOR JOINT RE-
TURNS.—In the case of a joint return—
‘‘(I) the taxpayer and the tax-
payer’s spouse shall be treated as a 
single individual for purposes of ap-
plying subclause (II) of clause (i), and 
‘‘(II) the taxpayer shall be treat-
ed as an individual described in this 
subparagraph only if the taxpayer and 
the taxpayer’s spouse are described in 
clause (i) (determined after applica-
tion of subclause (I)).’’. 
(b) ALTERNATIVE MINIMUM TAX.—Section 55 is 
amended by adding at the end the following new sub-
section: 
‘‘(f) CERTAIN INDIVIDUALS NOT ELIGIBLE
FOR 
LOWEST RATE.—In the case of an individual described in 
section 1(h)(12)(B), no amount shall be determined under 
subsection (b)(3)(B).’’. 
(c) COORDINATION WITH SUNSET OF PROVISIONS OF 
THE JOBS AND GROWTH TAX RELIEF RECONCILIATION 
ACT OF 2003.—Subparagraph (A) of section 1(h)(12), as 
added by this section, is amended by striking ‘‘and’’ at 
the end of clause (i), by striking the period at the end
of clause (ii) and inserting ‘‘, and’’, and by adding at the 
end the following new clause: 
‘‘(iii) no amount of qualified 5-year 
gain shall be taken into account under sub-
paragraph (A) of paragraph (2) (as in ef-
fect after the application of section 303 of 
the Jobs and Growth Tax Relief Reconcili-
ation Act of 2003).’’. 
(d) EFFECTIVE DATE.—
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section 
shall apply to taxable years beginning after Decem-
ber 31, 2006. 
(2) SUNSET
OF
JGTRRA.—The amendment 
made by subsection (c) shall apply to taxable years 
beginning after the date specified in section 303 of 
the Jobs and Growth Tax Relief Reconciliation Act 
of 2003. 
SEC. 8. SUSPENSION OF CERTAIN PENALTIES AND INTER-
EST. 
(a) IN GENERAL.—Paragraphs (1)(A) and (3)(A) of 
section 6404(g) are each amended by striking ‘‘18-month 
period’’ and inserting ‘‘22-month period’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to notices provided by the Sec-
retary of the Treasury, or his delegate, after the date 
which is 6 months after the date of the enactment of this 
Act. 
SEC. 9. TIME FOR PAYMENT OF CORPORATE ESTIMATED 
TAXES. 
Subparagraph (B) of section 401(1) of the Tax In-
crease Prevention and Reconciliation Act of 2005 is 
amended by striking ‘‘106.25 percent’’ and inserting 
‘‘112.75 percent’’. 
Passed the House of Representatives February 16, 
2007. 
Attest:
Clerk.
110TH CONGRESS 
1ST SESSION 
H. R. 976
AN ACT 
To amend the Internal Revenue Code of 1986 to 
provide tax relief for small businesses, and for 
other purposes.
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 of 
this Act is as follows: 
Sec. 1. Short title; amendment of 1986 Code; table of contents. 
Sec. 2. Extension and modification of work opportunity tax credit. 
Sec. 3. Extension and increase of expensing for small business. 
Sec. 4. Determination of credit for certain taxes paid with respect to employee 
cash tips. 
Sec. 5. Waiver of individual and corporate alternative minimum tax limits on 
work opportunity credit and credit for taxes paid with respect 
to employee cash tips. 
Sec. 6. Family business tax simplification. 
Sec. 7. Denial of lowest capital gains rate for certain dependents. 
Sec. 8. Suspension of certain penalties and interest. 
Sec. 9. Time for payment of corporate estimated taxes. 
SEC. 2. EXTENSION AND MODIFICATION OF WORK OPPOR-
TUNITY TAX CREDIT. 
(a) EXTENSION.—Section 51(c)(4)(B) (relating to 
termination) is amended by striking ‘‘2007’’ and inserting 
‘‘2008’’. 
(b) INCREASE IN MAXIMUM AGE FOR DESIGNATED 
COMMUNITY RESIDENTS.— 
(1) IN
GENERAL.—Paragraph (5) of section 
51(d) is amended to read as follows: 
‘‘(5) DESIGNATED COMMUNITY RESIDENTS.— 
‘‘(A) IN GENERAL.—The term ‘designated 
community resident’ means any individual who 
is certified by the designated local agency— 
‘‘(i) as having attained age 18 but not 
age 40 on the hiring date, and 
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‘‘(ii) as having his principal place of 
abode within an empowerment zone, enter-
prise community, or renewal community. 
‘‘(B) INDIVIDUAL MUST CONTINUE TO RE-
SIDE IN ZONE OR COMMUNITY.—In the case of 
a designated community resident, the term 
‘qualified wages’ shall not include wages paid or 
incurred for services performed while the indi-
vidual’s principal place of abode is outside an 
empowerment zone, enterprise community, or 
renewal community.’’. 
(2) CONFORMING AMENDMENT.—Subparagraph 
(D) of section 51(d)(1) is amended to read as fol-
lows: 
‘‘(D) a designated community resident,’’. 
(c) CLARIFICATION OF TREATMENT OF INDIVIDUALS 
UNDER INDIVIDUAL WORK PLANS.—Subparagraph (B) 
of section 51(d)(6) (relating to vocational rehabilitation 
referral) is amended by striking ‘‘or’’ at the end of clause 
(i), by striking the period at the end of clause (ii) and 
inserting ‘‘, or’’, and by adding at the end the following 
new clause: 
‘‘(iii) an individual work plan devel-
oped and implemented by an employment 
network pursuant to subsection (g) of sec-
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tion 1148 of the Social Security Act with 
respect to which the requirements of such 
subsection are met.’’. 
(d) TREATMENT OF DISABLED VETERANS UNDER 
THE WORK OPPORTUNITY TAX CREDIT.— 
(1) DISABLED
VETERANS
TREATED
AS
MEM-
BERS OF TARGETED GROUP.— 
(A) IN
GENERAL.—Subparagraph (A) of 
section 51(d)(3) (relating to qualified veteran) 
is amended by striking ‘‘agency as being a 
member of a family’’ and all that follows and 
inserting ‘‘agency as— 
‘‘(i) being a member of a family re-
ceiving assistance under a food stamp pro-
gram under the Food Stamp Act of 1977 
for at least a 3-month period ending dur-
ing the 12-month period ending on the hir-
ing date, or 
‘‘(ii) entitled to compensation for a 
service-connected disability, and— 
‘‘(I) having a hiring date which is 
not more that 1 year after having 
been discharged or released from ac-
tive duty in the Armed Forces of the 
United States, or 
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‘‘(II) having aggregate periods of 
unemployment during the 1-year pe-
riod ending on the hiring date which 
equal or exceed 6 months.’’. 
(B) DEFINITIONS.—Paragraph (3) of sec-
tion 51(d) is amended by adding at the end the 
following new subparagraph: 
‘‘(C) OTHER DEFINITIONS.—For purposes 
of subparagraph (A), the terms ‘compensation’ 
and ‘service-connected’ have the meanings given 
such terms under section 101 of title 38, 
United States Code.’’. 
(2) INCREASE IN AMOUNT OF WAGES TAKEN 
INTO
ACCOUNT
FOR
DISABLED
VETERANS.—Para-
graph (3) of section 51(b) is amended— 
(A) by inserting ‘‘($12,000 per year in the 
case of any individual who is a qualified veteran 
by reason of subsection (d)(3)(A)(ii))’’ before 
the period at the end, and 
(B) by striking ‘‘ONLY FIRST $6,000 OF’’ 
in the heading and inserting ‘‘LIMITATION ON’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to individuals who begin work for 
the employer after the date of the enactment of this Act. 
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SEC. 3. EXTENSION AND INCREASE OF EXPENSING FOR 
SMALL BUSINESS. 
(a) EXTENSION.—Subsections (b)(1), (b)(2), (b)(5), 
(c)(2), and (d)(1)(A)(ii) of section 179 (relating to election 
to expense certain depreciable business assets) are each 
amended by striking ‘‘2010’’ and inserting ‘‘2011’’. 
(b) INCREASE IN LIMITATIONS.—Subsection (b) of 
section 179 is amended— 
(1) by striking ‘‘$100,000 in the case of taxable 
years beginning after 2002’’ in paragraph (1) and 
inserting ‘‘$125,000 in the case of taxable years be-
ginning after 2006’’, and 
(2) by striking ‘‘$400,000 in the case of taxable 
years beginning after 2002’’ in paragraph (2) and 
inserting ‘‘$500,000 in the case of taxable years be-
ginning after 2006’’. 
(c) INFLATION ADJUSTMENT.—Subparagraph (A) of 
section 179(b)(5) is amended— 
(1) by striking ‘‘2003’’ and inserting ‘‘2007’’, 
(2) by striking ‘‘$100,000 and $400,000’’ and 
inserting ‘‘$125,000 and $500,000’’, and 
(3) by striking ‘‘2002’’ in clause (ii) and insert-
ing ‘‘2006’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2006. 
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SEC. 4. DETERMINATION OF CREDIT FOR CERTAIN TAXES 
PAID WITH RESPECT TO EMPLOYEE CASH 
TIPS. 
(a) IN GENERAL.—Subparagraph (B) of section 
45B(b)(1) is amended by inserting ‘‘as in effect on Janu-
ary 1, 2007, and’’ before ‘‘determined without regard to’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to tips received for services per-
formed after December 31, 2006. 
SEC. 5. WAIVER OF INDIVIDUAL AND CORPORATE ALTER-
NATIVE MINIMUM TAX LIMITS ON WORK OP-
PORTUNITY CREDIT AND CREDIT FOR TAXES 
PAID WITH RESPECT TO EMPLOYEE CASH 
TIPS. 
(a) ALLOWANCE AGAINST ALTERNATIVE MINIMUM 
TAX.—Subparagraph (B) of section 38(c)(4) is amended 
by striking ‘‘and’’ at the end of clause (i), by striking the 
period at the end of clause (ii) and inserting a comma, 
and by adding at the end the following new clauses: 
‘‘(iii) the credit determined under sec-
tion 45B, and 
‘‘(iv) the credit determined under sec-
tion 51.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to credits determined under sec-
tions 45B and 51 of the Internal Revenue Code of 1986 
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in taxable years beginning after December 31, 2006, and 
to carrybacks of such credits. 
SEC. 6. FAMILY BUSINESS TAX SIMPLIFICATION. 
(a) IN GENERAL.—Section 761 (defining terms for 
purposes of partnerships) is amended by redesignating 
subsection (f) as subsection (g) and by inserting after sub-
section (e) the following new subsection: 
‘‘(f) QUALIFIED JOINT VENTURE.— 
‘‘(1) IN GENERAL.—In the case of a qualified 
joint venture conducted by a husband and wife who 
file a joint return for the taxable year, for purposes 
of this title— 
‘‘(A) such joint venture shall not be treat-
ed as a partnership, 
‘‘(B) all items of income, gain, loss, deduc-
tion, and credit shall be divided between the 
spouses in accordance with their respective in-
terests in the venture, and 
‘‘(C) each spouse shall take into account 
such spouse’s respective share of such items as 
if they were attributable to a trade or business 
conducted by such spouse as a sole proprietor. 
‘‘(2) QUALIFIED
JOINT
VENTURE.—For pur-
poses of paragraph (1), the term ‘qualified joint ven-
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ture’ means any joint venture involving the conduct 
of a trade or business if— 
‘‘(A) the only members of such joint ven-
ture are a husband and wife, 
‘‘(B) both spouses materially participate 
(within the meaning of section 469(h) without 
regard to paragraph (5) thereof) in such trade 
or business, and 
‘‘(C) both spouses elect the application of 
this subsection.’’. 
(b) NET EARNINGS FROM SELF-EMPLOYMENT.— 
(1) Subsection (a) of section 1402 (defining net 
earnings from self-employment) is amended by strik-
ing ‘‘, and’’ at the end of paragraph (15) and insert-
ing a semicolon, by striking the period at the end of 
paragraph (16) and inserting ‘‘; and’’, and by insert-
ing after paragraph (16) the following new para-
graph: 
‘‘(17) notwithstanding the preceding provisions 
of this subsection, each spouse’s share of income or 
loss from a qualified joint venture shall be taken 
into account as provided in section 761(f) in deter-
mining net earnings from self-employment of such 
spouse.’’. 
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