datamatters24/research-document-archive huggingface dataset:
I
105TH CONGRESS
2D SESSION
H. R. 3667
To amend the Internal Revenue Code of 1986 to increase the deduction
for meal and entertainment expenses of small businesses.
IN THE HOUSE OF REPRESENTATIVES
APRIL 1, 1998
Mr. MCCRERY (for himself, Mr. TANNER, Mr. FARR of California, Mr. FOLEY,
Mr. ABERCROMBIE, Mr. JEFFERSON, Mr. ENSIGN, Mr. CHRISTENSEN,
Mrs. EMERSON, Mr. WELLER, Mr. HOUGHTON, and Mr. SAM JOHNSON)
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 increase
the deduction for meal and entertainment expenses of
small businesses.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SMALL BUSINESSES ALLOWED INCREASED DE-
DUCTION FOR MEAL AND ENTERTAINMENT
EXPENSES.
(a) IN GENERAL.—Subsection (n) of section 274 of
the Internal Revenue Code of 1986 (relating to only 50
percent of meal and entertainment expenses allowed as de-
duction) is amended by adding at the end the following
new paragraph:
‘‘(4) SPECIAL RULE FOR SMALL BUSINESSES.—
‘‘(A) IN
GENERAL.—In the case of any
taxpayer which is a small business, paragraph
(1) shall be applied by substituting ‘the applica-
ble percentage (as defined in paragraph
(3)(B))’ for ‘50 percent’.
‘‘(B) SMALL BUSINESS.—For purposes of
this paragraph, the term ‘small business’
means, with respect to expenses paid or in-
curred during any taxable year—
‘‘(i) any corporation which meets the
requirements of section 55(e)(1) for such
year, and
‘‘(ii) any partnership or sole propri-
etorship which would meet such require-
ments if it were a corporation.’’
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to taxable years beginning after
December 31, 1998.
Æ
I
105TH CONGRESS
2D SESSION
H. R. 3668
To amend title 38, United States Code, to provide for the furnishing by
the Secretary of Veterans Affairs of burial flags for deceased members
and former members of the Selected Reserve.
IN THE HOUSE OF REPRESENTATIVES
APRIL 1, 1998
Mr. MCHALE (for himself, and Mr. BUYER) 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
furnishing by the Secretary of Veterans Affairs of burial
flags for deceased members and former members of the
Selected Reserve.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. FURNISHING OF BURIAL FLAGS FOR DE-
CEASED MEMBERS AND FORMER MEMBERS
OF THE SELECTED RESERVE.
Section 2301 of title 38, United States Code, is
amended by adding at the end the following new sub-
section:
‘‘(f)(1) The Secretary shall furnish a flag to drape
the casket of each deceased member or former member
of the Selected Reserve (as described in section 10143 of
title 10) who is not otherwise eligible for a flag under this
section or section 1482(a) of title 10—
‘‘(A) who completed at least one enlistment as
a member of the Selected Reserve or, in the case of
an officer, completed the period of initial obligated
service as a member of the Selected Reserve;
‘‘(B) who was discharged before completion of
the person’s initial enlistment as a member of the
Selected Reserve or, in the case of an officer, period
of initial obligated service as a member of the Se-
lected Reserve, for a disability incurred or aggra-
vated in line of duty; or
‘‘(C) who died while a member of the Selected
Reserve.
‘‘(2) A flag may not be furnished under subpara-
graphs (A) or (B) of paragraph (1) in the case of a person
whose last discharge from service in the Armed Forces was
under conditions less favorable than honorable.
‘‘(3) After the burial, a flag furnished under para-
graph (1) shall be given to the next of kin or to such other
person as the Secretary considers appropriate.’’.
Æ
accrued benefit for each participant entitled to
such benefit for such year.
‘‘(B) ACTUARIAL ASSUMPTIONS.—In deter-
mining the amount required to be contributed
under subparagraph (A)—
‘‘(i) the assumed interest rate shall be
5 percent per year,
‘‘(ii) the assumed mortality shall be
determined under the applicable mortality
table (as defined in section 417(e)(3), as
modified by the Secretary so that it does
not include any assumption for preretire-
ment mortality),
‘‘(iii) the assumed retirement age
shall be 65, and
‘‘(iv) an assumption for reasonable ex-
penses shall be permitted consistent with
State law.
‘‘(C) 
TIME
WHEN
CONTRIBUTIONS
DEEMED
MADE.—For purposes of this para-
graph, any contribution made for a plan year
during the 81⁄2-month period beginning on the
day after the last day of such plan year shall
be deemed to have been made on such last day.
I
105TH CONGRESS
2D SESSION
H. R. 3670
To amend the Food Stamp Act of 1977 to require States to check law
enforcement records to verify whether adult applicants for food stamp
benefits are ineligible to receive such benefits because they are detainees
in law enforcement facilities or are fugitives from justice.
IN THE HOUSE OF REPRESENTATIVES
APRIL 1, 1998
Mr. MENENDEZ introduced the following bill; which was referred to the
Committee on Agriculture
A BILL
To amend the Food Stamp Act of 1977 to require States
to check law enforcement records to verify whether adult
applicants for food stamp benefits are ineligible to receive
such benefits because they are detainees in law enforce-
ment facilities or are fugitives from justice.
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 ‘‘Food Stamp Criminal
Background Check Requirement Act of 1998’’.
SEC. 2. AMENDMENT.
Section 11(e)(20) of the Food Stamp Act of 1977 (7
U.S.C. 2020(e)(20)), as amended by section 1003(a)(1)
of the Balanced Budget Act of 1997 (Public Law 105–
33; 111 Stat. 255), is amended—
(1) in subparagraph (A) by striking ‘‘and’’ at
the end,
(2) in subparagraph (B) by striking the period
at the end and inserting ‘‘; and’’, and
(3) by adding at the end the following:
‘‘(C) through local law enforcement agen-
cies that have access to records and information
available under section 534 of title 28 of the
United States Code, to check the criminal back-
ground of adult members of applicant house-
holds for purposes of—
‘‘(i) carrying out the verification re-
quired by subparagraph (B); and
‘‘(ii) determining ineligibility under
section 6(k) to participate in the food
stamp program.’’.
SEC. 3. EFFECTIVE DATE; APPLICATION OF AMENDMENTS.
(a) EFFECTIVE DATE.—Except as provided in sub-
section (b), this Act and the amendments made by this
Act shall take effect immediately after the date the
amendment to section 11(e)(20) of the Food Stamp Act
of 1977 (7 U.S.C. 2020(e)(20)) made by section
1003(a)(1) of the Balanced Budget Act of 1997 (Public
Law 105–33; 111 Stat. 255) takes effect.
(b) APPLICATION OF AMENDMENTS.—The amend-
ments made by this Act shall apply only with respect to
certification periods beginning after the effective date of
this Act.
Æ
I
105TH CONGRESS
2D SESSION
H. R. 3671
To amend title 18, United States Code, to provide the death penalty for
smuggling certain drugs into the United States.
IN THE HOUSE OF REPRESENTATIVES
APRIL 1, 1998
Mr. MICA (for himself, Mr. SOLOMON, Mr. HASTERT, Mr. GOODE, and Mrs.
MYRICK) introduced the following bill; which was referred to the Commit-
tee on the Judiciary
A BILL
To amend title 18, United States Code, to provide the death
penalty for smuggling certain drugs into the United States.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. DEATH PENALTY FOR SMUGGLING CERTAIN
DRUGS INTO THE UNITED STATES.
(a) IN GENERAL.—Section 545 of title 18, United
States Code, is amended in the 3rd undesignated para-
graph by inserting ‘‘, except that, if the merchandise in-
volved is a controlled substance in schedule I or II estab-
lished under section 202 of the Controlled Substances Act,
the penalty shall be death’’ before the period.
(b) APPLICABLE DEATH PENALTY PROCEDURES.—
Section 408(g) of the Controlled Substances Act (21
U.S.C. 848(g)) is amended by inserting ‘‘or for any of-
fense under section 545 of title 18, United States Code,
for which the death penalty is provided’’ before ‘‘only if’’.
Æ
I
105TH CONGRESS
2D SESSION
H. R. 3672
To amend the Internal Revenue Code of 1986 to promote expanded retirement
savings.
IN THE HOUSE OF REPRESENTATIVES
APRIL 1, 1998
Mr. NEAL of Massachusetts (for himself, Mr. RANGEL, Mr. COYNE, Mr. MAT-
SUI, Mr. LEVIN, Mr. MCDERMOTT, Mr. GEJDENSON, Mr. POMEROY, and
Ms. STABENOW) introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committee on
Education and the Workforce, for a period to be subsequently determined
by the Speaker, in each case for consideration of such provisions as fall
within the jurisdiction of the committee concerned
A BILL
To amend the Internal Revenue Code of 1986 to promote
expanded retirement savings.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.
(a) SHORT TITLE.—This Act may be cited as the
‘‘Employee Pension Portability and Accountability Act of
1998’’.
(b) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this Act an amend-
I 
114TH CONGRESS 
2D SESSION 
H. R. 6063 
To amend the Investment Advisers Act of 1940 to require investment advisers 
who advise a private fund that owns an emergency services company 
to disclose to the Securities and Exchange Commission the average 
response times of emergency vehicles deployed by such company in re-
sponse to 9–1–1 calls, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 15, 2016 
Mrs. TORRES introduced the following bill; which was referred to the 
Committee on Financial Services 
A BILL 
To amend the Investment Advisers Act of 1940 to require 
investment advisers who advise a private fund that owns 
an emergency services company to disclose to the Securi-
ties and Exchange Commission the average response 
times of emergency vehicles deployed by such company 
in response to 9–1–1 calls, and for other purposes. 
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 ‘‘911 Emergency Serv-
ice Protection Act’’. 
VerDate Sep 11 2014 
03:23 Sep 17, 2016
Jkt 059200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H6063.IH
H6063
SSpencer on DSK4SPTVN1PROD with BILLS
Sec. 1. Short title; table of contents.
Sec. 2. Definitions.
TITLE I—NATIONAL FOOD SAFETY PROGRAM
Sec. 101. Administration of national program.
Sec. 102. Registration of processors and importers.
Sec. 103. Process controls to reduce the adulteration of food products.
Sec. 104. Inspections of processors and importers.
Sec. 105. Tolerances for contaminants in food.
Sec. 106. State and Federal cooperation.
Sec. 107. Imports.
TITLE II—RESEARCH AND EDUCATION
Sec. 201. Public health assessment system.
Sec. 202. Public education and advisory system.
Sec. 203. Research.
TITLE III—ENFORCEMENT
Sec. 301. Amendments to the Federal Food, Drug, and Cosmetic Act.
TITLE IV—AUTHORIZATION
Sec. 401. Authorization of appropriations.
SEC. 2. DEFINITIONS.
For purposes of this Act:
(1) The term ‘‘contaminants’’ includes bacteria,
chemical contaminants, natural toxins, viruses, para-
sites, and physical hazards that when found on or in
food can cause human illness or injury.
(2) The term ‘‘facility’’ includes any factory,
warehouse, establishment, or importer that handles
or processes food.
(3) The term ‘‘process’’ means the commercial
harvesting, preparation, manufacture, or transpor-
tation of food products.
(4) The term ‘‘Secretary’’ means the Secretary
of Health and Human Services.
I
105TH CONGRESS
2D SESSION
H. R. 3676
To establish a comprehensive program to ensure the safety of food products
intended for human consumption which are regulated by the Food and
Drug Administration.
IN THE HOUSE OF REPRESENTATIVES
APRIL 1, 1998
Mr. PALLONE (for himself, Mr. BONIOR, Mr. GREEN, Ms. DELAURO, Mr.
WYNN, Mr. FROST, Mr. LEWIS of Georgia, Ms. FURSE, Mr. KENNEDY
of Rhode Island, Mr. ROTHMAN, Ms. MCCARTHY of Missouri, Mr.
PASCRELL, Mr. MARTINEZ, Ms. JACKSON-LEE, Ms. CARSON, Mr.
SERRANO, Mr. RUSH, Mr. ENGEL, Mr. ANDREWS, Mr. SAWYER, Ms.
KAPTUR, Mr. CUMMINGS, Mr. WAXMAN, Mrs. LOWEY, Mr. MCGOVERN,
Mr. MANTON, Ms. ESHOO, Mr. SANDERS, Mr. MARKEY, and Mr. MENEN-
DEZ) introduced the following bill; which was referred to the Committee
on Commerce
A BILL
To establish a comprehensive program to ensure the safety
of food products intended for human consumption which
are regulated by the Food and Drug Administration.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
(a) SHORT TITLE.—This Act may be cited as the
‘‘Consumer Food Safety Act of 1998’’.
(b) TABLE OF CONTENTS.—
(1) in paragraph (1)— 
(A) in subparagraph (A)— 
(i) in the matter before clause (i), by 
inserting ‘‘head’’ after ‘‘affected agency’’; 
and 
(ii) in clause (ii)(IV), by inserting 
‘‘head’’ after ‘‘when the agency’’; and 
(B) in subparagraph (B)— 
(i) by inserting ‘‘head of the’’ after 
‘‘notice by the’’; and 
(ii) by striking ‘‘agency discovers’’ 
and inserting ‘‘agency head discovers’’; 
(2) in paragraph (3)(A)(ii), by striking ‘‘section 
3553(c)’’ and inserting ‘‘section 3553(d)’’; and 
(3) in paragraph (4), by inserting ‘‘the National 
Institute of Standards and Technology and’’ after 
‘‘such notice to’’. 
SEC. 5. FEDERAL AGENCY HEAD RESPONSIBILITIES. 
Section 3554 of title 44, United States Code, is 
amended— 
(1) in subsection (a)(3)(A)— 
(A) by striking ‘‘designating a senior agen-
cy information security officer’’ and inserting 
‘‘collaborating with the agency head to des-
ignate a Chief Information Security Officer’’; 
VerDate Sep 11 2014 
00:12 Sep 21, 2016
Jkt 059200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H6066.IH
H6066
emcdonald on DSK9F6TC42PROD with BILLS
I
105TH CONGRESS
2D SESSION
H. R. 3675
To designate a United States courthouse in Brownsville, Texas, as the
‘‘Reynaldo G. Garza-Filemon B. Vela, Sr. United States Courthouse’’.
IN THE HOUSE OF REPRESENTATIVES
APRIL 1, 1998
Mr. ORTIZ introduced the following bill; which was referred to the Committee
on Transportation and Infrastructure
A BILL
To designate a United States courthouse in Brownsville,
Texas, as the ‘‘Reynaldo G. Garza-Filemon B. Vela, Sr.
United States Courthouse’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. DESIGNATION.
The United States courthouse located at the corner
of Seventh Street and East Jackson Street in Brownsville,
Texas, shall be designated and known as the ‘‘Reynaldo
G. Garza-Filemon B. Vela, Sr. United States Court-
house’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to years beginning after December
31, 1998.
SEC. 9. TREATMENT OF MULTIEMPLOYER PLANS UNDER
SECTION 415.
(a) COMPENSATION LIMIT.—Paragraph (11) of sec-
tion 415(b) (relating to limitation for defined benefit
plans) is amended to read as follows:
‘‘(11) SPECIAL LIMITATION RULE FOR GOVERN-
MENTAL AND MULTIEMPLOYER PLANS.—In the case
of a governmental plan (as defined in section
414(d)) or a multiemployer plan (as defined in sec-
tion 414(f)), subparagraph (B) of paragraph (1)
shall not apply.’’.
(b) EXEMPTION
FOR SURVIVOR
AND DISABILITY
BENEFITS.—Subparagraph (I) of section 415(b)(2) (relat-
ing to limitation for defined benefit plans) is amended—
(1) by inserting ‘‘or a multiemployer plan (as
defined in section 414(f))’’ after ‘‘section 414(d))’’
in clause (i),
(2) by inserting ‘‘or multiemployer plan’’ after
‘‘governmental plan’’ in clause (ii), and
(3) by inserting ‘‘AND MULTIEMPLOYER’’ after
‘‘GOVERNMENTAL’’ in the heading.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to years beginning after December
31, 1998.
SEC. 10. FULL FUNDING LIMITATION FOR MULTIEMPLOYER
PLANS.
(a) AMENDMENTS TO CODE.—
(1) 
FULL
FUNDING
LIMITATION.—Section
412(c)(7)(C) (relating to full funding limitation) is
amended—
(A) by inserting ‘‘or in the case of a multi-
employer plan,’’ after ‘‘paragraph (6)(B),’’, and
(B) by inserting ‘‘AND
MULTIEMPLOYER
PLANS’’ after ‘‘PARAGRAPH (6)(B)’’ in the head-
ing thereof.
(2) VALUATION.—Section 412(c)(9) (relating to
annual valuation) is amended—
(A) by inserting ‘‘(3 years in the case of a
multiemployer plan)’’ after ‘‘year’’, and
(B) by striking ‘‘ANNUAL VALUATION’’ in
the heading and inserting ‘‘VALUATION’’.
(b) AMENDMENTS TO ERISA.—
(1) 
FULL
FUNDING
LIMITATION.—Section
302(c)(7)(C) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1082(c)(7)(C)) is
amended—
(A) by inserting ‘‘or in the case of a multi-
employer plan,’’ after ‘‘paragraph (6)(B),’’, and
(B) by inserting ‘‘AND
MULTIEMPLOYER
PLANS’’ after ‘‘PARAGRAPH (6)(B)’’ in the head-
ing thereof.
(2) VALUATION.—Section 302(c)(9) of such Act
(29 U.S.C. 1082(c)(9)) is amended—
(A) by inserting ‘‘(3 years in the case of a
multiemployer plan)’’ after ‘‘year’’, and
(B) by striking ‘‘ANNUAL VALUATION’’ in
the heading and inserting ‘‘VALUATION’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to plan years beginning after De-
cember 31, 1998.
SEC. 11. ELIMINATION OF PARTIAL TERMINATION RULES
FOR MULTIEMPLOYER PLANS.
(a) PARTIAL TERMINATION RULES FOR MULTIEM-
PLOYER PLANS.—Section 411(d)(3) (relating to termi-
nation or partial termination; discontinuance of contribu-
tions) is amended by adding at the end the following new
sentence: ‘‘This paragraph shall not apply in the case of
a partial termination of a multiemployer plan.’’.
(b) EFFECTIVE DATE.—The amendment made by
this section shall apply to partial terminations beginning
after December 31, 1998.
Æ
I
105TH CONGRESS
2D SESSION
H. R. 3674
To amend title 46, United States Code, to clarify that the Secretary of
Transportation does not have authority to collect user fees for naviga-
tional assistance services, including icebreaking.
IN THE HOUSE OF REPRESENTATIVES
APRIL 1, 1998
Mr. OBERSTAR (for himself and Mr. CLEMENT) introduced the following bill;
which was referred to the Committee on Transportation and Infrastructure
A BILL
To amend title 46, United States Code, to clarify that the
Secretary of Transportation does not have authority to
collect user fees for navigational assistance services, in-
cluding icebreaking.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. CLARIFICATION OF LACK OF AUTHORITY TO
COLLECT FEES FOR NAVIGATIONAL ASSIST-
ANCE SERVICES.
Section 2110(a)(5) of title 46, United States Code,
is amended—
(1) by inserting ‘‘or any other authority’’ after
‘‘subsection’’; and
(2) by inserting ‘‘or for any navigational assist-
ance service, including icebreaking’’ after ‘‘search or
rescue service’’.
Æ
the annual report described in subsection 
(c)(1)(A); and 
‘‘(iv) may, as appropriate, be based on 
or informed by recommendations included 
in— 
‘‘(I) the evaluation described in 
section 3555(b)(1); or 
‘‘(II) if the agency does not have 
an Inspector General, the evaluation 
described in section 3555(b)(2). 
‘‘(C) IF
NO
RECOMMENDATIONS.—If the 
Inspector General does not have any relevant 
information security control recommendations 
for the agency head to implement, then the 
agency head shall accordingly notify the agen-
cies and committees described in subsection 
(c)(1)(A). 
‘‘(D) REASONS FOR FAILURE TO IMPLE-
MENT.—If there are any Inspector General rec-
ommendations that the agency head does not 
implement, the agency head shall provide the 
reasons for that failure to the Director for the 
Director’s approval. For each unimplemented 
recommendation, the plan shall include either 
the Director’s approval or a certification by the 
VerDate Sep 11 2014 
00:12 Sep 21, 2016
Jkt 059200
PO 00000
Frm 00014
Fmt 6652
Sfmt 6201
E:\BILLS\H6066.IH
H6066
emcdonald on DSK9F6TC42PROD with BILLS
Director of the agency head’s failure to imple-
ment such recommendation.’’; and 
(7) in subsection (f), as so redesignated, by 
striking ‘‘Each agency’’ and inserting ‘‘The head of 
each agency’’. 
SEC. 6. ANNUAL INDEPENDENT EVALUATION. 
Section 3555 of title 44, United States Code, is 
amended— 
(1) in subsection (a)(1), by inserting ‘‘head’’ 
after ‘‘each agency’’; 
(2) in subsection (b)(1), by inserting ‘‘and eval-
uations required by section 3555a’’ after ‘‘required 
by this section’’; 
(3) in subsection (c), by striking ‘‘that portion 
of the evaluation required by this section’’ and in-
serting ‘‘the portions of evaluations required by this 
section or section 3555a’’; 
(4) in subsection (e)(2), by inserting ‘‘or section 
3555a’’ after ‘‘required under this section’’; 
(5) in subsection (f), by striking ‘‘Agencies’’ 
and inserting ‘‘In carrying out this section and sec-
tion 3555a, agencies’’; 
(6) in subsection (g)(3), by inserting ‘‘under 
this section or section 3555a’’ after ‘‘Evaluations’’; 
(7) in subsection (i)— 
VerDate Sep 11 2014 
00:12 Sep 21, 2016
Jkt 059200
PO 00000
Frm 00015
Fmt 6652
Sfmt 6201
E:\BILLS\H6066.IH
H6066
emcdonald on DSK9F6TC42PROD with BILLS
HR 3892 RFS
‘‘(A) Developing and implementing com-
prehensive preschool or elementary or secondary
school English language instructional programs
that are coordinated with other relevant pro-
grams and services.
‘‘(B) Providing training to classroom
teachers, administrators, and other school or
community-based organizational personnel to
improve the instruction and assessment of chil-
dren and youth who are English language
learners, immigrant children and youth, or
both.
‘‘(C) Improving the program for children
and youth who are English language learners,
immigrant children and youth, or both.
‘‘(D) Providing for the acquisition or devel-
opment of education technology or instructional
materials, access to and participation in elec-
tronic networks for materials, providing train-
ing and communications, and incorporation of
such resources in curricula and programs, such
as those funded under this subpart.
‘‘(E) Developing tutoring programs for
English language learners that provide early
intervention and intensive instruction in order
erage’ means, with respect to any individual for 
any month, coverage under any eligible em-
ployer-sponsored plan if such individual’s re-
quired contribution (as determined under sub-
section (e)(1)(B)(i)) for coverage for such 
month does not exceed the applicable percent-
age of such individual’s household income for 
the taxable year (as determined under sub-
section (e)(1)(A)). 
‘‘(C) 
APPLICABLE
PERCENTAGE.—For 
purposes of this paragraph, the term ‘applicable 
percentage’ means the percentage in effect 
under subsection (e)(1).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to months beginning after Decem-
ber 31, 2016. 
Æ 
VerDate Sep 11 2014 
04:30 Sep 20, 2016
Jkt 059200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6301
E:\BILLS\H6067.IH
H6067
SSpencer on DSK4SPTVN1PROD with BILLS
‘‘(i) the maximum amount allowable
as a deduction under section 222(b) for
the taxable year, over
‘‘(ii) the amount contributed to the
accounts for the taxable year.
For purposes of this subsection, any contribution
which is distributed out of the S.A.F.E. account in
a distribution to which the rules similar to the rules
of section 408(d)(4) which apply to such accounts by
reason of section 222(d)(4) shall be treated as an
amount not contributed.’’.
(3) The section heading for section 4973 of
such Code is amended to read as follows:
‘‘SEC. 4973. TAX ON EXCESS CONTRIBUTIONS TO CERTAIN
TAX-FAVORED ACCOUNTS AND ANNUITIES,
ETC.’’.
(d) TAX ON PROHIBITED TRANSACTIONS.—
(1) IN
GENERAL.—Paragraph (1) of section
4975(e) of such Code (relating to prohibited trans-
actions) is amended by striking ‘‘or’’ at the end of
subparagraph (E), by redesignating subparagraph
(F) as subparagraph (G), and by inserting after sub-
paragraph (E) the following new subparagraph:
‘‘(F) a S.A.F.E. account described in sec-
tion 222(c), or’’.