datamatters24/research-document-archive huggingface dataset:
SECTION 1. EFFECTIVE DATE OF MODIFICATION OF TREAT-
MENT FOR RETIREMENT ANNUITY PURPOSES 
OF CERTAIN PART-TIME SERVICE OF CER-
TAIN DEPARTMENT OF VETERANS AFFAIRS 
HEALTH-CARE PROFESSIONALS. 
(a) EFFECTIVE DATE.—The effective date of the 
amendment made by section 132 of the Department of 
Veterans Affairs Health Care Programs Enhancement Act 
of 2001 (Public Law 107–135; 115 Stat. 2454) shall be 
January 23, 2002, in the case of health care professionals 
referred to in subsection (c) of section 7426 of title 38, 
United States Code (as so amended), who retire on or 
after that date and in the case of health care professionals 
referred to in such subsection (c) who retired before such 
date, but after April 7, 1986. 
(b) RECOMPUTATION OF ANNUITY.—The Office of 
Personnel Management shall recompute the annuity of 
each health-care professional described in the first sen-
tence of subsection (c) of section 7426 of title 38, United 
States Code (as so amended), who retired before January 
23, 2002, but after April 7, 1986, in order to take into 
account the amendment made by section 132 of the De-
partment of Veterans Affairs Health Care Programs En-
hancement Act of 2001. Such recomputation shall be ef-
fective with respect to annuities paid for months after 
January 23, 2002.
Æ
I 
108TH CONGRESS 
1ST SESSION 
H. R. 973
To amend the Internal Revenue Code of 1986 to restore and make permanent 
the exclusion from gross income for amounts received under qualified 
group legal services plans and to increase the maximum amount of 
the exclusion. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 27, 2003
Mr. CAMP (for himself, Mr. LEVIN, Mr. ROGERS of Michigan, Mr. MATSUI, 
Mr. RYAN of Wisconsin, Mr. RANGEL, Ms. JACKSON-LEE of Texas, Mr. 
DELAHUNT, Mr. WYNN, Mr. HINCHEY, Mr. MCNULTY, and Mr. 
EHLERS) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to restore 
and make permanent the exclusion from gross income 
for amounts received under qualified group legal services 
plans and to increase the maximum amount of the exclu-
sion.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. EXCLUSION FOR AMOUNTS RECEIVED UNDER 
QUALIFIED GROUP LEGAL SERVICES PLANS 
RESTORED AND MADE PERMANENT. 
(a) IN GENERAL.—Subsection (e) of section 120 of 
the Internal Revenue Code of 1986 is amended to read 
as follows: 
‘‘(e) APPLICATION OF SECTION.—This section and 
section 501(c)(20) shall apply to taxable years begin-
ning.—
‘‘(1) after December 31, 1976, and before July 
1, 1992, and 
‘‘(2) after December 31, 2003.’’
(b) INCREASE IN MAXIMUM EXCLUSION.—The last 
sentence of section 120(a) of such Code is amended by 
striking ‘‘$70’’ and inserting ‘‘$150’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2003.
Æ
(I) by striking ‘‘but not at the re-
quest or suggestion of’’ and inserting
‘‘trustee 
(or 
bankruptcy 
adminis-
trator, if any), or’’;
(II) by inserting ‘‘, or, with the
debtor’s consent, convert such a case
to a case under chapter 11 or 13 of
this title,’’ after ‘‘consumer debts’’;
and
(III) by striking ‘‘a substantial
abuse’’ and inserting ‘‘an abuse’’; and
(ii) by striking the next to last sen-
tence; and
(C) by adding at the end the following:
‘‘(2)(A)(i) In considering under paragraph (1) wheth-
er the granting of relief would be an abuse of the provi-
sions of this chapter, the court shall presume abuse exists
if the debtor’s current monthly income reduced by the
amounts determined under clauses (ii), (iii), and (iv), and
multiplied by 60 is not less than the lesser of—
‘‘(I) 25 percent of the debtor’s nonpriority un-
secured claims in the case, or $6,000, whichever is
greater; or
‘‘(II) $10,000.
I 
108TH CONGRESS 
1ST SESSION 
H. R. 974
To amend the Internal Revenue Code of 1986 to provide capital gain treat-
ment under section 631(b) of such Code for outright sales of timber 
by landowners. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 27, 2003
Mr. COLLINS 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 
capital gain treatment under section 631(b) of such Code 
for outright sales of timber by landowners.
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 ‘‘Timber Tax Simplifica-
tion Act of 2003’’.
SEC. 2. CAPITAL GAIN TREATMENT UNDER SECTION 631(b) 
TO APPLY TO OUTRIGHT SALES BY LAND-
OWNERS. 
(a) IN GENERAL.—The first sentence of section 
631(b) of the Internal Revenue Code of 1986 (relating to 
disposal of timber with a retained economic interest) is 
amended by striking ‘‘retains an economic interest in such 
timber’’ and inserting ‘‘either retains an economic interest 
in such timber or makes an outright sale of such timber’’. 
(b) CONFORMING AMENDMENTS.—
(1) The third sentence of section 631(b) of such 
Code is amended by striking ‘‘The date of disposal’’ 
and inserting ‘‘In the case of disposal of timber with 
a retained economic interest, the date of disposal’’. 
(2) The heading for section 631(b) of such 
Code is amended by striking ‘‘WITH A RETAINED 
ECONOMIC INTEREST’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to sales after the date of the enact-
ment of this Act.
Æ
132
HR 975 PCS 
by section 106, is amended by inserting after the item re-
lating to section 111 the following:
‘‘112. Prohibition on disclosure of name of minor children.’’.
(c) CONFORMING AMENDMENT.—Section 107(a) of 
title 11, United States Code, is amended by inserting ‘‘and 
subject to section 112’’ after ‘‘section’’. 
TITLE III —DISCOURAGING 
BANKRUPTCY ABUSE 
SEC. 301. TECHNICAL AMENDMENTS. 
Section 523(a)(17) of title 11, United States Code, 
is amended—
(1) by striking ‘‘by a court’’ and inserting ‘‘on 
a prisoner by any court’’; 
(2) by striking ‘‘section 1915(b) or (f)’’ and in-
serting ‘‘subsection (b) or (f)(2) of section 1915’’; 
and 
(3) by inserting ‘‘(or a similar non-Federal 
law)’’ after ‘‘title 28’’ each place it appears. 
SEC. 302. DISCOURAGING BAD FAITH REPEAT FILINGS. 
Section 362(c) of title 11, United States Code, is 
amended—
(1) in paragraph (1), by striking ‘‘and’’ at the 
end; 
(2) in paragraph (2), by striking the period at 
the end and inserting a semicolon; and 
(3) by adding at the end the following:
•HRES 751 IH 
(4) offers to assist these countries in their fu-
ture challenges of reform so that democracy and 
freedom are able to prosper and flourish; and 
(5) supports enhancing bilateral congressional-
parliamentary exchanges with Jordan, Bahrain, Ku-
wait, Qatar, and Oman.
Æ
589 
(A) by striking ‘‘the Director of the Office 
of Thrift Supervision,’’ each place that term ap-
pears; 
(B) by striking ‘‘National Credit Union 
Administration Bureau’’ and inserting ‘‘Na-
tional Credit Union Administration Board’’ 
each place that term appears; and 
(C) by striking ‘‘Bureau of Directors of 
the Federal Deposit Insurance Corporation’’ 
and inserting ‘‘Board of Directors of the Fed-
eral Deposit Insurance Corporation’’ each place 
that term appears; and 
(10) in section 181(1) (15 U.S.C. 1667(1)), by 
striking ‘‘103(g)’’ and inserting ‘‘103(h)’’. 
(oo) TRUTH IN SAVINGS ACT.—The Truth in Savings 
Act (12 U.S.C. 4301 et seq.) is amended in each of sec-
tions 269(a)(4) (12 U.S.C. 4308(a)(4)), 270(a)(2) (12 
U.S.C. 4309(a)(2)), and 274(6) (12 U.S.C. 4313(6)), by 
striking ‘‘Administration Bureau’’ each place that term 
appears and inserting ‘‘Administration Board’’. 
Æ 
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annual report to Congress under paragraphs (1) through 
(5) of subsection (c).’’. 
Æ 
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under this paragraph by a governmental unit 
under this title after the date of the filing of 
the petition shall be applied and distributed in 
accordance with applicable nonbankruptcy law. 
‘‘(B) Subject to claims under subpara-
graph (A), allowed unsecured claims for domes-
tic support obligations that, as of the date the 
petition was filed are assigned by a spouse, 
former spouse, child of the debtor, or such 
child’s parent, legal guardian, or responsible 
relative to a governmental unit (unless such ob-
ligation is assigned voluntarily by the spouse, 
former spouse, child, parent, legal guardian, or 
responsible relative of the child for the purpose 
of collecting the debt) or are owed directly to or 
recoverable by a governmental unit under appli-
cable nonbankruptcy law, on the condition that 
funds received under this paragraph by a gov-
ernmental unit under this title after the date of 
the filing of the petition be applied and distrib-
uted in accordance with applicable nonbank-
ruptcy law. 
‘‘(C) If a trustee is appointed or elected 
under section 701, 702, 703, 1104, 1202, or 
1302, the administrative expenses of the trustee
ship or nationality status of any person born before the 
date of the enactment of this Act. 
Æ 
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‘‘(B)(i) In any proceeding brought under this sub-
section, the presumption of abuse may only be rebutted 
by demonstrating special circumstances that justify addi-
tional expenses or adjustments of current monthly income 
for which there is no reasonable alternative. 
‘‘(ii) In order to establish special circumstances, the 
debtor shall be required to itemize each additional expense 
or adjustment of income and to provide—
‘‘(I) documentation for such expense or adjust-
ment to income; and 
‘‘(II) a detailed explanation of the special cir-
cumstances that make such expenses or adjustment 
to income necessary and reasonable. 
‘‘(iii) The debtor shall attest under oath to the accu-
racy of any information provided to demonstrate that ad-
ditional expenses or adjustments to income are required. 
‘‘(iv) The presumption of abuse may only be rebutted 
if the additional expenses or adjustments to income re-
ferred to in clause (i) cause the product of the debtor’s 
current monthly income reduced by the amounts deter-
mined under clauses (ii), (iii), and (iv) of subparagraph 
(A) when multiplied by 60 to be less than the lesser of—
‘‘(I) 25 percent of the debtor’s nonpriority un-
secured claims, or $6,000, whichever is greater; or 
‘‘(II) $10,000.
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(ii) such a motion shall not be in 
order after the House of Representatives 
has disposed of a motion to proceed on the 
Commission bill; 
(iii) the previous question shall be 
considered as ordered on the motion to its 
adoption without intervening motion; 
(iv) the motion shall not be debatable; 
and 
(v) a motion to reconsider the vote by 
which the motion is disposed of shall not 
be in order. 
(3) CONSIDERATION.—When the House of Rep-
resentatives proceeds to consideration of the Com-
mission bill— 
(A) the Commission bill shall be considered 
as read; 
(B) all points of order against the Com-
mission bill and against its consideration are 
waived; 
(C) the previous question shall be consid-
ered as ordered on the Commission bill to its 
passage without intervening motion except 10 
hours of debate equally divided and controlled 
by the proponent and an opponent; 
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234 
and for payments to the Department of Defense Military 
Retirement Fund, $1,988,362,000. 
RESERVE PERSONNEL, MARINE CORPS 
For pay, allowances, clothing, subsistence, gratuities, 
travel, and related expenses for personnel of the Marine 
Corps Reserve on active duty under section 10211 of title 
10, United States Code, or while serving on active duty 
under section 12301(d) of title 10, United States Code, in 
connection with performing duty specified in section 
12310(a) of title 10, United States Code, or while under-
going reserve training, or while performing drills or equiva-
lent duty, and for members of the Marine Corps platoon 
leaders class, and expenses authorized by section 16131 of 
title 10, United States Code; and for payments to the De-
partment 
of 
Defense 
Military 
Retirement 
Fund, 
$764,903,000. 
RESERVE PERSONNEL, AIR FORCE 
For pay, allowances, clothing, subsistence, gratuities, 
travel, and related expenses for personnel of the Air Force 
Reserve on active duty under sections 10211, 10305, and 
8038 of title 10, United States Code, or while serving on 
active duty under section 12301(d) of title 10, United States 
Code, in connection with performing duty specified in sec-
tion 12310(a) of title 10, United States Code, or while un-
dergoing reserve training, or while performing drills or
248 
land necessary therefor, for the foregoing purposes, and such 
lands and interests therein, may be acquired, and construc-
tion prosecuted thereon prior to approval of title; and pro-
curement and installation of equipment, appliances, and 
machine tools in public and private plants; reserve plant 
and Government and contractor-owned equipment layaway; 
and other expenses necessary for the foregoing purposes, 
$5,535,794,000, to remain available for obligation until 
September 30, 2020. 
MISSILE PROCUREMENT, ARMY 
For construction, procurement, production, modifica-
tion, and modernization of missiles, equipment, including 
ordnance, ground handling equipment, spare parts, and ac-
cessories therefor; specialized equipment and training de-
vices; expansion of public and private plants, including the 
land necessary therefor, for the foregoing purposes, and such 
lands and interests therein, may be acquired, and construc-
tion prosecuted thereon prior to approval of title; and pro-
curement and installation of equipment, appliances, and 
machine tools in public and private plants; reserve plant 
and Government and contractor-owned equipment layaway; 
and other expenses necessary for the foregoing purposes, 
$3,196,910,000, to remain available for obligation until 
September 30, 2020.
295
HR 975 PCS 
‘‘(2) a certificate from the foreign court affirm-
ing the existence of such foreign proceeding and of 
the appointment of the foreign representative; or 
‘‘(3) in the absence of evidence referred to in 
paragraphs (1) and (2), any other evidence accept-
able to the court of the existence of such foreign 
proceeding and of the appointment of the foreign 
representative. 
‘‘(c) A petition for recognition shall also be accom-
panied by a statement identifying all foreign proceedings 
with respect to the debtor that are known to the foreign 
representative. 
‘‘(d) The documents referred to in paragraphs (1) 
and (2) of subsection (b) shall be translated into English. 
The court may require a translation into English of addi-
tional documents. 
‘‘§ 1516. Presumptions concerning recognition 
‘‘(a) If the decision or certificate referred to in section 
1515(b) indicates that the foreign proceeding is a foreign 
proceeding and that the person or body is a foreign rep-
resentative, the court is entitled to so presume. 
‘‘(b) The court is entitled to presume that documents 
submitted in support of the petition for recognition are 
authentic, whether or not they have been legalized.
422
HR 975 PCS 
741, and 761 of title 11, United States 
Code, to offset or net termination values, 
payment amounts, or other transfer obliga-
tions arising under or in connection with 
one or more of such contracts or agree-
ments, or to foreclose on any cash collat-
eral pledged by the debtor, whether or not 
with respect to one or more of such con-
tracts or agreements. 
‘‘(ii) Notwithstanding clause (i), such 
application, order, or decree may operate 
as a stay of the foreclosure on, or disposi-
tion of, securities collateral pledged by the 
debtor, whether or not with respect to one 
or more of such contracts or agreements, 
securities sold by the debtor under a repur-
chase agreement, or securities lent under a 
securities lending agreement. 
‘‘(iii) As used in this subparagraph, 
the term ‘contractual right’ includes a 
right set forth in a rule or bylaw of a na-
tional securities exchange, a national secu-
rities association, or a securities clearing 
agency, a right set forth in a bylaw of a 
clearing organization or contract market or
HR 975 PCS 
Sec. 702. Treatment of fuel tax claims. 
Sec. 703. Notice of request for a determination of taxes. 
Sec. 704. Rate of interest on tax claims. 
Sec. 705. Priority of tax claims. 
Sec. 706. Priority property taxes incurred. 
Sec. 707. No discharge of fraudulent taxes in chapter 13. 
Sec. 708. No discharge of fraudulent taxes in chapter 11. 
Sec. 709. Stay of tax proceedings limited to prepetition taxes. 
Sec. 710. Periodic payment of taxes in chapter 11 cases. 
Sec. 711. Avoidance of statutory tax liens prohibited. 
Sec. 712. Payment of taxes in the conduct of business. 
Sec. 713. Tardily filed priority tax claims. 
Sec. 714. Income tax returns prepared by tax authorities. 
Sec. 715. Discharge of the estate’s liability for unpaid taxes. 
Sec. 716. Requirement to file tax returns to confirm chapter 13 plans. 
Sec. 717. Standards for tax disclosure. 
Sec. 718. Setoff of tax refunds. 
Sec. 719. Special provisions related to the treatment of State and local taxes. 
Sec. 720. Dismissal for failure to timely file tax returns. 
TITLE VIII—ANCILLARY AND OTHER CROSS-BORDER CASES 
Sec. 801. Amendment to add chapter 15 to title 11, United States Code. 
Sec. 802. Other amendments to titles 11 and 28, United States Code. 
TITLE IX—FINANCIAL CONTRACT PROVISIONS 
Sec. 901. Treatment of certain agreements by conservators or receivers of in-
sured depository institutions. 
Sec. 902. Authority of the FDIC and NCUAB with respect to failed and failing 
institutions. 
Sec. 903. Amendments relating to transfers of qualified financial contracts. 
Sec. 904. Amendments relating to disaffirmance or repudiation of qualified fi-
nancial contracts. 
Sec. 905. Clarifying amendment relating to master agreements. 
Sec. 906. Federal Deposit Insurance Corporation Improvement Act of 1991. 
Sec. 907. Bankruptcy law amendments. 
Sec. 908. Recordkeeping requirements. 
Sec. 909. Exemptions from contemporaneous execution requirement. 
Sec. 910. Damage measure. 
Sec. 911. SIPC stay. 
TITLE X—PROTECTION OF FAMILY FARMERS AND FAMILY 
FISHERMEN 
Sec. 1001. Permanent reenactment of chapter 12. 
Sec. 1002. Debt limit increase. 
Sec. 1003. Certain claims owed to governmental units. 
Sec. 1004. Definition of family farmer. 
Sec. 1005. Elimination of requirement that family farmer and spouse receive 
over 50 percent of income from farming operation in year prior 
to bankruptcy. 
Sec. 1006. Prohibition of retroactive assessment of disposable income. 
Sec. 1007. Family fishermen. 
TITLE XI—HEALTH CARE AND EMPLOYEE BENEFITS
HR 975 PCS 
‘‘(I) 25 percent of the debtor’s nonpriority un-
secured claims, or $6,000, whichever is greater; or 
‘‘(II) $10,000. 
‘‘(C) As part of the schedule of current income and 
expenditures required under section 521, the debtor shall 
include a statement of the debtor’s current monthly in-
come, and the calculations that determine whether a pre-
sumption arises under subparagraph (A)(i), that show how 
each such amount is calculated. 
‘‘(3) In considering under paragraph (1) whether the 
granting of relief would be an abuse of the provisions of 
this chapter in a case in which the presumption in sub-
paragraph (A)(i) of such paragraph does not arise or is 
rebutted, the court shall consider—
‘‘(A) whether the debtor filed the petition in 
bad faith; or 
‘‘(B) the totality of the circumstances (includ-
ing whether the debtor seeks to reject a personal 
services contract and the financial need for such re-
jection as sought by the debtor) of the debtor’s fi-
nancial situation demonstrates abuse. 
‘‘(4)(A) The court, on its own initiative or on the mo-
tion of a party in interest, in accordance with the proce-
dures described in rule 9011 of the Federal Rules of 
Bankruptcy Procedure, may order the attorney for the
(c) shall apply to taxable years ending after the date 
of the enactment of this Act. 
Æ 
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Union Calendar No. 175
108TH CONGRESS 
1ST SESSION 
H. R. 982
[Report No. 108–102, Parts I and II] 
A BILL 
To clarify the tax treatment of bonds and other ob-
ligations issued by the Government of American 
Samoa. 
OCTOBER 7, 2003
Reported from the Committee on Resources, committed 
to the Committee of the Whole House on the State of 
the Union, and ordered to be printed
H. R. 978
One Hundred Eighth Congress
of the
United States of America
AT THE FIRST SESSION
Begun and held at the City of Washington on Tuesday,
the seventh day of January, two thousand and three
An Act
To amend chapter 84 of title 5, United States Code, to provide that certain Federal
annuity computations are adjusted by 1 percentage point relating to periods
of receiving disability payments, 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. ANNUITY COMPUTATION ADJUSTMENT FOR PERIODS OF
DISABILITY.
(a) IN GENERAL.—Section 8415 of title 5, United States Code,
is amended—
(1) by redesignating the second subsection (i) as subsection
(k); and
(2) by adding at the end the following:
‘‘(l) In the case of any annuity computation under this section
that includes, in the aggregate, at least 2 months of credit under
section 8411(d) for any period while receiving benefits under sub-
chapter I of chapter 81, the percentage otherwise applicable under
this section for that period so credited shall be increased by 1
percentage point.’’.
(b) CONFORMING AMENDMENT.—Section 8422(d)(2) of title 5,
United States Code (as added by section 122(b)(2) of Public Law
107–135) is amended by striking ‘‘8415(i)’’ and inserting ‘‘8415(k)’’.
SEC. 2. EFFECTIVE DATE.
The amendments made by this Act shall apply with respect
to any annuity entitlement to which is based on a separation
‘‘(75) WHALE PASS.—Certain lands comprising 
approximately 21,400 acres and given map reference 
#56. 
‘‘(76) WORONKOFSKI
ISLAND.—Certain lands 
comprising approximately 11,900 acres and given 
map reference #47.
‘‘(77) WRANGELL ISLAND.—Certain lands com-
prising approximately 73,400 acres and given map 
reference #52. 
‘‘(78) YAKUTAT FORELANDS ADDITION.—Cer-
tain lands comprising approximately 164,000 acres 
and given map reference #20. 
‘‘(79) ZAREMBO ISLAND.—Certain lands com-
prising approximately 68,300 acres and given map 
reference #49. 
‘‘(80) AARON
CREEK, 
MT. 
CLOUD, 
EAGLE 
RIVER.—Certain lands comprising approximately 
507,500 acres and given map reference #46. 
‘‘(b) MAP REFERENCE.—The map referred to in 
paragraphs (13) through (80) of subsection (a) means the 
Alaska Rainforest Map, as defined in section 3 of the Alas-
ka Rainforest Conservation Act. 
‘‘(c) SPECIAL MANAGEMENT RULE.—In managing 
the LUD II management areas designated by paragraphs 
(13) through (80) of subsection (a), any portions of these
H. R. 978—2
from service occurring on or after the date of enactment of this
Act.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.