datamatters24/research-document-archive huggingface dataset:
109
(1) The headings for subparagraph (G) of sec-
tion 401(a)(5) and subparagraph (H) of section
401(a)(26) are each amended by inserting ‘‘AND
INTERNATIONAL
ORGANIZATION’’ after ‘‘GOVERN-
MENTAL’’.
(2) Subparagraph (G) of section 401(k)(3) is
amended by inserting ‘‘STATE AND LOCAL GOVERN-
MENTAL
AND
INTERNATIONAL
ORGANIZATION
PLANS.—’’ after ‘‘(G)’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to years beginning after December
31, 2000.
SEC. 272. NOTICE AND CONSENT PERIOD REGARDING DIS-
TRIBUTIONS.
(a) EXPANSION OF PERIOD.—
(1) AMENDMENT
TO
1986
CODE.—Subpara-
graph (A) of section 417(a)(6) is amended by strik-
ing ‘‘90-day’’ and inserting ‘‘180-day’’.
(2) MODIFICATION
OF
REGULATIONS.—The
Secretary of the Treasury shall modify the regula-
tions under sections 402(f), 411(a)(11), and 417 of
the Internal Revenue Code of 1986 to substitute
‘‘180 days’’ for ‘‘90 days’’ each place it appears in
Treasury Regulations sections 1.402(f)–1, 1.411(a)–
11(c), and 1.417(e)–1(b).
SEC. 102. DECREASE IN REDUCTIONS FOR DISPROPOR-
TIONATE SHARE HOSPITALS; DATA COLLEC-
TION REQUIREMENTS.
(a) IN GENERAL.—Section 1886(d)(5)(F)(ix) (42
U.S.C. 1395ww(d)(5)(F)(ix)), as added by section 4403(a)
of BBA, is amended—
(1) in subclause (III), by striking ‘‘during fiscal
year 2000’’ and inserting ‘‘during each of fiscal
years 2000 and 2001’’;
(2) by striking subclause (IV);
(3) by redesignating subclauses (V) and (VI)
and subclauses (IV) and (V), respectively; and
(4) in subclause (IV), as so redesignated, by
striking ‘‘reduced by 5 percent’’ and inserting ‘‘re-
duced by 4 percent’’.
(b) DATA COLLECTION.—
(1) IN GENERAL.—The Secretary of Health and
Human Services shall require any subsection (d)
hospital (as defined in section 1886(d)(1)(B) of the
Social Security Act (42 U.S.C. 1395ww(d)(1)(B)) to
submit to the Secretary, in the cost reports sub-
mitted to the Secretary by such hospital for dis-
charges occurring during a fiscal year, data on the
costs incurred by the hospital for providing inpatient
and outpatient hospital services for which the hos-
pital is not compensated, including non-Medicare
I
106TH CONGRESS
1ST SESSION
H. R. 3074
To repeal the Federal estate and gift taxes and the alternative minimum
tax on individuals and corporations.
IN THE HOUSE OF REPRESENTATIVES
OCTOBER 14, 1999
Mr. COOK introduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To repeal the Federal estate and gift taxes and the
alternative minimum tax on individuals and corporations.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. REPEAL OF ESTATE AND GIFT TAXES.
(a) IN GENERAL.—Subtitle B (relating to estate, gift,
and generation-skipping taxes) of the Internal Revenue
Code of 1986 is hereby repealed.
(b) EFFECTIVE DATE.—The repeal made by sub-
section (a) shall apply to estates of decedents dying, gifts
made, and generation-skipping transfers made after De-
cember 31, 2004.
SEC. 2. REPEAL OF ALTERNATIVE MINIMUM TAX.
(a) IN GENERAL.—Subsection (a) of section 55 is
amended by adding at the end the following new flush sen-
tence:
‘‘For purposes of this title, the tentative minimum tax for
any taxable year beginning after December 31, 2004, shall
be zero.’’
(b) REDUCTION OF TAX PRIOR TO REPEAL.—Section
55 of such Code is amended by adding at the end the fol-
lowing new subsection:
‘‘(f ) PHASEOUT OF TAX.—
‘‘(1) IN GENERAL.—The tax imposed by this
section for any taxable year beginning after Decem-
ber 31, 1999, and before January 1, 2005, shall be
the applicable percentage of the tax which would be
imposed but for this subsection.
‘‘(2) APPLICABLE PERCENTAGE.—For purposes
of paragraph (1), the applicable percentage shall be
determined in accordance with the following table:
‘‘For taxable years beginning
The applicable
in calendar year—
percentage is—
2000 .....................................................................................
2001 .....................................................................................
2002 .....................................................................................
2003 or 2004 .......................................................................
50.’’.
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1999.
Æ
‘‘SEC. 402A. OPTIONAL TREATMENT OF ELECTIVE DEFER-
RALS AS PLUS CONTRIBUTIONS.
‘‘(a) GENERAL RULE.—If an applicable retirement
plan includes a qualified plus contribution program—
‘‘(1) any designated plus contribution made by
an employee pursuant to the program shall be treat-
ed as an elective deferral for purposes of this chap-
ter, except that such contribution shall not be ex-
cludable from gross income, and
‘‘(2) such plan (and any arrangement which is
part of such plan) shall not be treated as failing to
meet any requirement of this chapter solely by rea-
son of including such program.
‘‘(b) QUALIFIED PLUS CONTRIBUTION PROGRAM.—
For purposes of this section—
‘‘(1) IN
GENERAL.—The term ‘qualified plus
contribution program’ means a program under which
an employee may elect to make designated plus con-
tributions in lieu of all or a portion of elective defer-
rals the employee is otherwise eligible to make under
the applicable retirement plan.
‘‘(2)
SEPARATE
ACCOUNTING
REQUIRED.—A
program shall not be treated as a qualified plus con-
tribution program unless the applicable retirement
plan—
222
‘‘(B) the cost of section 179 property
which is qualified renewal property placed in
service during the taxable year; and
‘‘(2) the amount taken into account under sec-
tion 179(b)(2) with respect to any section 179 prop-
erty which is qualified renewal property shall be 50
percent of the cost thereof.
‘‘(b) RECAPTURE.—Rules similar to the rules under
section 179(d)(10) shall apply with respect to any quali-
fied renewal property which ceases to be used in a renewal
community by a renewal community business.
‘‘(c) QUALIFIED RENEWAL PROPERTY.—For pur-
poses of this section—
‘‘(1) IN GENERAL.—The term ‘qualified renewal
property’ means any property to which section 168
applies (or would apply but for section 179) if—
‘‘(A) such property was acquired by the
taxpayer by purchase (as defined in section
179(d)(2)) after December 31, 2000, and be-
fore January 1, 2008; and
‘‘(B) such property would be qualified zone
property (as defined in section 1397C) if ref-
erences
to
renewal
communities
were
sub-
stituted for references to empowerment zones in
section 1397C.
of services) that includes the provision of any of
the following:
‘‘(i) CURRENT
ORPHAN
DRUGS.—A
drug or biological that is used for a rare
disease or condition with respect to which
the drug or biological has been designated
as an orphan drug under section 526 of
the Federal Food, Drug and Cosmetic Act
if payment for the drug or biological as an
outpatient hospital service under this part
was being made on the first date that the
system under this subsection is imple-
mented.
‘‘(ii) CURRENT
CANCER
THERAPY
DRUGS AND BIOLOGICALS.—A drug or bio-
logical that is used in cancer therapy, in-
cluding 
a 
chemotherapeutic 
agent,
antiemetic, hematopoietic growth factor,
colony stimulating factor, and a biological
response modifier, if payment for the drug
or biological as an outpatient hospital serv-
ice under this part was being made on
such first date.
‘‘(iii) NEW MEDICAL DEVICES, DRUGS,
AND
BIOLOGICALS.—A medical device,
331
(C) by inserting ‘‘or any amount received
by a former employee after the 5th taxable year
following the taxable year in which such em-
ployee was terminated’’ before the period at the
end of the second sentence of paragraph (3).
(3) CONFORMING AMENDMENTS.—
(A) Subsection (f ) of section 72 is amended
by striking ‘‘section 403(b)(2)(D)(iii))’’ and in-
serting ‘‘section 403(b)(2)(D)(iii), as in effect be-
fore the enactment of the Wage and Employment
Growth Act of 1999)’’.
(B) Section 404(a)(10)(B) is amended by
striking ‘‘, the exclusion allowance under section
403(b)(2),’’.
(C) Section 415(a)(2) is amended by strik-
ing ‘‘, and the amount of the contribution for
such portion shall reduce the exclusion allowance
as provided in section 403(b)(2)’’.
(D) Section 415(c)(3) is amended by adding
at the end the following new subparagraph:
‘‘(E) ANNUITY CONTRACTS.—In the case of
an annuity contract described in section 403(b),
the term ‘participant’s compensation’ means the
participant’s 
includible 
compensation 
deter-
mined under section 403(b)(3).’’.
HR 307 IH
‘‘(i) an insurance carrier or other per-
son providing a health benefit plan, includ-
ing any public entity that provides pay-
ments for health care items and services
under a health benefit plan that are equiv-
alent to payments provided by a private
person under such a plan; or
‘‘(ii) an officer or employee of a per-
son described in clause (i).
‘‘(C) HEALTH
CARE.—The term ‘health
care’—
‘‘(i) means—
‘‘(I) any preventive, diagnostic,
therapeutic, 
rehabilitative, 
mainte-
nance, or palliative care, counseling,
service, or procedure—
‘‘(aa) with respect to the
physical or mental condition, or
functional status, of an individ-
ual; or
‘‘(bb) affecting the structure
or function of the human body or
any part of the human body, in-
cluding banking of blood, sperm,
organs, or any other tissue; or
179
‘‘(C) which provides a procedure that the
agency (or its agent) will follow in monitoring
compliance with this section.
‘‘(f) REGULATIONS.—For purposes of this section,
the Secretary shall, by regulations, provide for the applica-
tion of rules similar to the rules of section 49 and sub-
sections (a) and (b) of section 50.
‘‘(g) TERMINATION.—This section shall not apply to
any building placed in service after December 31, 2007.
‘‘SEC. 1400L. INCREASE IN EXPENSING UNDER SECTION 179.
‘‘(a) GENERAL RULE.—In the case of a renewal com-
munity business (as defined in section 1400G), for pur-
poses of section 179—
‘‘(1) the limitation under section 179(b)(1)
shall be increased by the lesser of—
‘‘(A) $35,000; or
‘‘(B) the cost of section 179 property
which is qualified renewal property placed in
service during the taxable year; and
‘‘(2) the amount taken into account under sec-
tion 179(b)(2) with respect to any section 179 prop-
erty which is qualified renewal property shall be 50
percent of the cost thereof.
‘‘(b) RECAPTURE.—Rules similar to the rules under
section 179(d)(10) shall apply with respect to any quali-
SECTION 1. ELIMINATION OF RESTRICTIONS ON USE OF
SAN LUIS UNIT FACILITIES FOR WATER
TRANSFERS 
IN 
THE 
CENTRAL 
VALLEY
PROJECT.
(a) ELIMINATION OF STATUTORY RESTRICTIONS.—
Public Law 86–488 (74 Stat. 156) is amended—
(1) in section 2 by striking ‘‘and the use of the
additional capacity for water service shall be limited
to service outside of the Federal San Luis unit serv-
ice area’’; and
(2) in section 3 by adding ‘‘and’’ after the semi-
colon at the end of paragraph (h), by striking the
semicolon at the end of paragraph (i) and inserting
a period, and by striking paragraph (j).
(b) REQUIREMENTS
FOR DELIVERY INSIDE FED-
ERAL SERVICE AREA.—Such Act is further amended—
(1) in section 2 by inserting ‘‘(subject to section
9)’’ after ‘‘a perpetual right to the use of such addi-
tional capacity’’; and
(2) by adding at the end the following:
‘‘SEC. 9. The State of California may not, under sec-
tion 2, use additional capacity to deliver water inside the
Federal San Luis unit service area unless—
‘‘(1) such delivery is managed so as to ensure
that—
‘‘(A) agricultural drainage discharges aris-
ing from use of the delivered water—
‘‘(i) comply with any waste discharge
requirements issued for such discharges; or
‘‘(ii) if there are no such waste dis-
charge requirements, do not cause water
quality conditions in the San Joaquin
River and the Sacramento-San Joaquin
Delta and San Francisco Bay to be de-
graded or otherwise adversely affected; and
‘‘(B) use of the delivered water for irriga-
tion does not frustrate or interfere with efforts
by the United States and the State of Cali-
fornia to manage agricultural subsurface drain-
age discharges from the San Luis unit; and
‘‘(2) such delivery is consistent with those pro-
visions of operating agreements between the Sec-
retary and the Department of Water Resources of
the State of California that are consistent with this
Act.’’.
(c) AMENDMENT OF EXISTING AGREEMENTS.—The
Secretary of the Interior—
(1) shall seek to amend each agreement entered
into by the United States and the State of California
under section 2 of Public Law 86–488 before the
date of the enactment of this Act, as necessary to
delete from such agreement restrictions on use of
additional capacity for water service for land in the
Federal San Luis unit service area that are not con-
sistent with the amendments made by this Act; and
(2) pending such amendment, shall not enforce
any such restriction.
Passed the House of Representatives November 8,
1999.
Attest:
Clerk.
I
106TH CONGRESS
1ST SESSION
H. R. 3077
To amend the Act that authorized construction of the San Luis Unit of
the Central Valley Project, California, to facilitate water transfers in
the Central Valley Project.
IN THE HOUSE OF REPRESENTATIVES
OCTOBER 14, 1999
Mr. DOOLEY of California (for himself, Mr. RADANOVICH, Mr. CONDIT, and
Mr. THOMAS) introduced the following bill; which was referred to the
Committee on Resources
A BILL
To amend the Act that authorized construction of the San
Luis Unit of the Central Valley Project, California, to
facilitate water transfers in the Central Valley Project.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. ELIMINATION OF RESTRICTIONS ON USE OF
SAN LUIS UNIT FACILITIES FOR WATER
TRANSFERS 
IN 
THE 
CENTRAL 
VALLEY
PROJECT.
(a) ELIMINATION OF STATUTORY RESTRICTIONS.—
Public Law 86–488 (74 Stat. 156) is amended—
(1) in section 2 by striking ‘‘and the use of the
additional capacity for water service shall be limited
to service outside of the Federal San Luis Unit serv-
ice area’’; and
(2) in section 3 by adding ‘‘and’’ after the semi-
colon at the end of paragraph (h), by striking the
semicolon at the end of paragraph (i) and inserting
a period, and by striking paragraph (j).
(b) AMENDMENT OF EXISTING AGREEMENTS.—The
Secretary of the Interior—
(1) shall seek to amend each agreement entered
into by the United States and the State of California
under section 2 of Public Law 88–488 before the
date of the enactment of this Act, as necessary to
delete from such agreement any restriction on water
service for lands in the Federal San Luis Unit serv-
ice area; and
(2) pending such amendment, shall not enforce
any such restriction.
Æ
HR 307 IH
Act of 1949) concerning whether States are comply-
ing with paragraph (1).
‘‘(5) DEFINITIONS.—For purposes of this sub-
section:
‘‘(A) HEALTH BENEFIT PLAN.—The term
‘health benefit plan’ means—
‘‘(i) any contract of health insurance,
including any hospital or medical service
policy or certificate, hospital or medical
service plan contract, or health mainte-
nance organization group contract, that is
provided by a carrier; and
‘‘(ii) an employee welfare benefit plan
or other arrangement insofar as the plan
or arrangement provides health benefits
and is funded in a manner other than
through the purchase of one or more poli-
cies or contracts described in clause (i).
‘‘(B) HEALTH BENEFIT PLAN SPONSOR.—
The term ‘health benefit plan sponsor’ means a
person who, with respect to a specific item of
protected health information, receives or creates
the information while acting in whole or in part
in the capacity of—
IIB
106TH CONGRESS
1ST SESSION
H. R. 3077
IN THE SENATE OF THE UNITED STATES
NOVEMBER 9, 1999
Received
NOVEMBER 19, 1999
Read twice and referred to the Committee on Energy and Natural Resources
AN ACT
To amend the Act that authorized construction of the San
Luis Unit of the Central Valley Project, California, to
facilitate water transfers in the Central Valley Project.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
HR 3077 RFS
SECTION 1. ELIMINATION OF RESTRICTIONS ON USE OF
SAN LUIS UNIT FACILITIES FOR WATER
TRANSFERS 
IN 
THE 
CENTRAL 
VALLEY
PROJECT.
(a) ELIMINATION OF STATUTORY RESTRICTIONS.—
Public Law 86–488 (74 Stat. 156) is amended—
(1) in section 2 by striking ‘‘and the use of the
additional capacity for water service shall be limited
to service outside of the Federal San Luis unit serv-
ice area’’; and
(2) in section 3 by adding ‘‘and’’ after the semi-
colon at the end of paragraph (h), by striking the
semicolon at the end of paragraph (i) and inserting
a period, and by striking paragraph (j).
(b) REQUIREMENTS
FOR DELIVERY INSIDE FED-
ERAL SERVICE AREA.—Such Act is further amended—
(1) in section 2 by inserting ‘‘(subject to section
9)’’ after ‘‘a perpetual right to the use of such addi-
tional capacity’’; and
(2) by adding at the end the following:
‘‘SEC. 9. The State of California may not, under sec-
tion 2, use additional capacity to deliver water inside the
Federal San Luis unit service area unless—
‘‘(1) such delivery is managed so as to ensure
that—
HR 3077 RFS
‘‘(A) agricultural drainage discharges aris-
ing from use of the delivered water—
‘‘(i) comply with any waste discharge
requirements issued for such discharges; or
‘‘(ii) if there are no such waste dis-
charge requirements, do not cause water
quality conditions in the San Joaquin
River and the Sacramento-San Joaquin
Delta and San Francisco Bay to be de-
graded or otherwise adversely affected; and
‘‘(B) use of the delivered water for irriga-
tion does not frustrate or interfere with efforts
by the United States and the State of Cali-
fornia to manage agricultural subsurface drain-
age discharges from the San Luis unit; and
‘‘(2) such delivery is consistent with those pro-
visions of operating agreements between the Sec-
retary and the Department of Water Resources of
the State of California that are consistent with this
Act.’’.
(c) AMENDMENT OF EXISTING AGREEMENTS.—The
Secretary of the Interior—
(1) shall seek to amend each agreement entered
into by the United States and the State of California
under section 2 of Public Law 86–488 before the
HR 3077 RFS
date of the enactment of this Act, as necessary to
delete from such agreement restrictions on use of
additional capacity for water service for land in the
Federal San Luis unit service area that are not con-
sistent with the amendments made by this Act; and
(2) pending such amendment, shall not enforce
any such restriction.
Passed the House of Representatives November 8,
1999.
Attest:
JEFF TRANDAHL,
Clerk.
I
106TH CONGRESS
1ST SESSION
H. R. 3079
To direct the Secretary of Veterans Affairs to establish an outpatient clinic
in Salem, Oregon.
IN THE HOUSE OF REPRESENTATIVES
OCTOBER 14, 1999
Ms. HOOLEY of Oregon introduced the following bill; which was referred to
the Committee on Veterans’ Affairs
A BILL
To direct the Secretary of Veterans Affairs to establish an
outpatient clinic in Salem, Oregon.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. ESTABLISHMENT OF OUTPATIENT VETERANS
CLINIC IN SALEM, OREGON.
The Secretary of Veterans Affairs shall establish an
outpatient clinic in Salem, Oregon. The Secretary shall en-
sure that such clinic has adequate staffing and resources
to meet the needs for outpatient care of veterans in the
Fifth Congressional District of Oregon.
Æ
ate all operations and maintenance expenditures for each
individual general or flag officer quarters for the prior fis-
cal year.
SEC. 126. None of the funds made available in this
Act may be transferred to any department, agency, or in-
strumentality of the United States Government, except
pursuant to a transfer made by, or transfer authority pro-
vided in, this Act or any other appropriation Act.
SEC. 127. None of the funds made available in this
Act under the heading ‘‘North Atlantic Treaty Organiza-
tion Security Investment Program’’, and no funds appro-
priated for any fiscal year before fiscal year 2005 for that
program that remain available for obligation, may be obli-
gated or expended for the conduct of studies of missile
defense.
SEC. 128. Whenever the Secretary of Defense or any
other official of the Department of Defense is requested
by the chairman of the Subcommittee on Military Con-
struction of the Committee on Appropriations of the
House of Representatives to respond to a question or in-
quiry submitted by the chairman or another member of
that subcommittee pursuant to a subcommittee hearing or
other activity, the Secretary (or other official) shall re-
spond to the request, in writing, within 21 days of the
date on which the request is transmitted to the Secretary
(or other official).
SEC. 129. The fitness center at Homestead Air Re-
serve Base, Florida, shall be known and designated as the
‘‘Sam Johnson Fitness Center’’. Any reference to such fa-
cility in any law, regulation, map, document, record, or
other paper of the United States shall be considered to
be a reference to the Sam Johnson Fitness Center.
This Act may be cited as the ‘‘Military Construction
Appropriations Act, 2005’’.
Passed the House of Representatives July 22, 2004.
Attest:
Clerk.
section 203(a)(2)(A) and if the alien demonstrates to the
Attorney General that—
‘‘(I) the marriage or the intent to marry the
lawful permanent resident was entered into in good
faith by the alien; and
‘‘(II) during the marriage or relationship in-
tended by the alien to be legally a marriage, the
alien or a child of the alien has been battered or has
been the subject of extreme cruelty perpetrated by
the alien’s spouse or intended spouse.’’.
(2) DESCRIPTION OF PROTECTED SPOUSE OR
INTENDED SPOUSE.—Section 204 of the Immigra-
tion and Nationality Act (8 U.S.C. 1154), as amend-
ed by subsection (c)(1)(B), is further amended by
adding at the end the following:
‘‘(k) DESCRIPTION OF PROTECTED SPOUSE OR IN-
TENDED
SPOUSE.—For 
purposes 
of 
subsection
(a)(1)(B)(ii), an alien described in this subsection is an
alien—
‘‘(1)(A) who is the spouse of a lawful perma-
nent resident of the United States; or
‘‘(B)(i) who believed that he or she had married
a lawful permanent resident of the United States
and with whom a marriage ceremony was actually
performed; and
100
plan years beginning before January 1, 2004, the
applicable percentage’’, and
(2) by amending subparagraph (F) to read as
follows:
‘‘(F) 
APPLICABLE
PERCENTAGE.—For
purposes of subparagraph (A)(i)(I), the applica-
ble percentage shall be determined in accord-
ance with the following table:
‘‘In the case of any plan year
The applicable
beginning in—
percentage is—
2001 .............................................................................
160
2002 .............................................................................
165
2003 .............................................................................
170.’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to plan years beginning after De-
cember 31, 2000.
SEC. 342. MAXIMUM CONTRIBUTION DEDUCTION RULES
MODIFIED AND APPLIED TO ALL DEFINED
BENEFIT PLANS.
(a) IN GENERAL.—Subparagraph (D) of section
404(a)(1) (relating to special rule in case of certain plans)
is amended to read as follows:
‘‘(D) SPECIAL RULE IN CASE OF CERTAIN
PLANS.—
‘‘(i) IN GENERAL.—In the case of any
defined benefit plan, except as provided in
regulations, the maximum amount deduct-
ible under the limitations of this paragraph