datamatters24/research-document-archive huggingface dataset:
Sec. 4. Carry-over basis. 
Sec. 5. Returns. 
Sec. 6. Special rule for revocation of trusts in connection with election. 
SEC. 2. CONGRESSIONAL FINDINGS. 
Congress finds the following: 
(1) The current method of collecting Federal 
estate tax often cripples American family owned 
businesses, farms, and ranches by forcing the sale of 
ongoing concerns in order to pay tax liability arising 
from the death of an owner, creating inefficiencies, 
dislocation, and often job losses. 
(2) From farmers and ranchers to urban busi-
ness owners, the Federal estate tax looms heavily 
and has a counterproductive effect on our Nation’s 
family owned businesses that costs numerous jobs. 
(3) The job losses, economic dislocation, and ex-
cessive compliance costs are not justified given the 
fact that the estate tax has averaged one percent of 
total IRS collections since 1960, with $14 billion col-
lected in Fiscal Year 2013 (less than 1⁄2 percent of 
total IRS collections). 
(4) The Joint Economic Committee in its May 
2006 study concluded that in order to avoid wealth 
transfer taxes, individuals’ costs of complying with 
the estate tax roughly equals the revenue yield of the 
estate tax for the U.S. Treasury. 
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SEC. 103. DEDUCTION FOR AMOUNTS PAID FOR QUALIFIED
CATASTROPHIC COVERAGE HEALTH PLAN.
(a) IN GENERAL.—Section 213 of the Internal Reve-
nue Code of 1986 (relating to medical, dental, etc., ex-
penses) is amended by adding at the end thereof the fol-
lowing new subsection:
‘‘(g) FULL DEDUCTION FOR AMOUNTS PAID FOR
QUALIFIED
CATASTROPHIC
COVERAGE
HEALTH
PLANS.—In the case of amounts paid for coverage under
a qualified catastrophic coverage health plan (as defined
in section 220(c))—
‘‘(1) subsection (a) shall be applied without re-
gard to the limitation based on adjusted gross in-
come, and
‘‘(2) such amounts shall not be taken into ac-
count in determining whether any other amounts are
allowable as a deduction under this section.’’
(b) TECHNICAL AMENDMENT.—Paragraph (2) of
section 162(l) of such Code is amended by adding at the
end thereof the following new subparagraph:
‘‘(C) 
QUALIFIED
CATASTROPHIC
COV-
ERAGE.—Paragraph (1) shall not apply to any
amount allowed as a deduction under section
213 for amounts paid for coverage under a
qualified catastrophic coverage health plan (as
defined in section 220(c)).’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1995.
Æ
HR 323 IH——2
spect to a failure if it is shown that such failure is due 
to reasonable cause. 
‘‘(e) INTENTIONAL
DISREGARD.—If any failure 
under subsection (a), (b), or (c) is due to intentional dis-
regard of the requirements under sections 6018A, the pen-
alty under such subsection shall be 5 percent of the fair 
market value as of the date of death (in the case of section 
6018A(d), as of the date prescribed for furnishing such 
return (determined with regard to any extension of time 
for filing)) of the property with respect to which the infor-
mation is required. 
‘‘(f) DEFICIENCY PROCEDURES NOT TO APPLY.— 
Subchapter B of chapter 63 (relating to deficiency proce-
dures for income, estate, gift, and certain excise taxes) 
shall not apply in respect of the assessment or collection 
of any penalty imposed by this section.’’. 
(2) CLERICAL AMENDMENT.—The table of sec-
tions for part 1 of subchapter B of chapter 68 of 
such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 6720D. Failure to file information with respect to simplified estate tax 
returns.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to estates of decedents 
dying after December 31, 2014. 
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SEC. 6. SPECIAL RULE FOR REVOCATION OF TRUSTS IN 
CONNECTION WITH ELECTION. 
Any revesting in the grantor of title to property held 
in a trust, whether by revocation, dissolution, or otherwise, 
shall not be subject to any tax imposed by the Internal 
Revenue Code of 1986 if such revesting occurs in 2015 
or 2016 and is in connection with the grantor’s election 
for subchapter D of chapter 11 to apply. 
Æ 
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percentage determined in accordance with the follow-
ing table:
‘‘In the case of wages paid or
The applicable
incurred during calendar year:
percentage is:
1997 through 2004 ...................................................
2005 ..........................................................................
2006 ..........................................................................
2007 ..........................................................................
5.’’
(c) CONFORMING AMENDMENT.—Subsections (e) and
(f) of section 1391 of such Code are each amended by
striking ‘‘subsection (a)’’ and inserting ‘‘this section’’.
Subtitle 
B—Increased 
Incentives
for Empowerments Zones and
Enterprise Communities
SEC. 111. TREATMENT OF BONDS ISSUED BY GOVERN-
MENTS IN EMPOWERMENT ZONES AND EN-
TERPRISE COMMUNITIES.
(a) ALLOWANCE
OF FEDERAL GUARANTEES
FOR
CERTAIN TAX EXEMPT STATE AND LOCAL BONDS FOR
EMPOWERMENT
ZONES
AND
ENTERPRISE
COMMU-
NITIES.—
(1) IN
GENERAL.—Paragraph (3) of section
149(b) of the Internal Revenue Code of 1986 (relat-
ing to Federally guaranteed bond is not tax exempt)
is amended by adding at the end the following new
paragraph:
I
104TH CONGRESS
2D SESSION
H. R. 3240
To amend the Internal Revenue Code of 1986 to clarify the prohibition
against lobbying.
IN THE HOUSE OF REPRESENTATIVES
APRIL 15, 1996
Mr. DORNAN (for himself and Mr. WOLF) 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 clarify
the prohibition against lobbying.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. CLARIFICATION OF LOBBYING PROHIBITION
APPLICABLE TO CERTAIN CHARITIES.
(a) IN GENERAL.—Subsection (h) of section 501 of
the Internal Revenue Code of 1986 (relating to expendi-
tures by public charities to influence legislation) is amend-
ed by adding at the end the following new paragraph:
‘‘(9) 
CLARIFICATION
OF
SUBSTANTIALITY
TEST.—An organization described in paragraph (5),
or an organization described in paragraph (3) which
does not make the election described in paragraph
(3), shall be denied exemption from taxation under
subsection (a) because a substantial part of the ac-
tivities of such organization consists of carrying on
propaganda, or otherwise attempting, to influence
legislation only if more than 5 percent of the total
expenditures of the organization for the taxable year
are for carrying on propaganda, or otherwise at-
tempting, to influence legislation.’’
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to taxable years beginning after
the date of the enactment of this Act.
Æ
Sec. 303. Requirement for Federal government to procure 15 percent of goods
and services from businesses located in empowerment zones
and enterprise communities.
Sec. 304. Requirement for Federal government to procure recycled materials
from entities located in empowerment zones.
Sec. 305. Get empowerment zones moving program.
TITLE IV—REGULATORY FLEXIBILITY
Sec. 401. Definition of small entities in employment zones and enterprise com-
munities for analysis of regulatory functions.
Sec. 402. Waiver or modification of agency rules in empowerment zones and en-
terprise communities.
TITLE I—TAX TREATMENT OF
EMPOWERMENT ZONES AND
ENTERPRISE COMMUNITIES
Subtitle A—Designation of
Additional Empowerment Zones
SEC. 101. DESIGNATION OF ADDITIONAL EMPOWERMENT
ZONES.
(a) IN GENERAL.—Section 1391 of the Internal Rev-
enue Code of 1986 (relating to designation procedure for
empowerment zones and enterprise communities) is
amended by adding at the end the following new sub-
section:
‘‘(g) DESIGNATIONS OF ADDITIONAL EMPOWERMENT
ZONES.—
‘‘(1) IN GENERAL.—In addition to the areas
designated under subsection (a), the appropriate
Secretaries may designate in the aggregate an addi-
tional 9 nominated areas as empowerment zones
under this section, subject to the availability of eligi-
ble nominated areas. Of that number, not more than
6 may be designated in urban areas and not more
than 3 may be designated in rural areas.
‘‘(2) PERIOD DESIGNATIONS MAY BE MADE.—
Notwithstanding subsection (c), a designation may
be made under this subsection in 1997 or 1998.’’
(b) APPLICATION OF EMPLOYMENT CREDIT TO NEW
EMPOWERMENT ZONES.—Subsection (b) of section 1396
of such Code (relating to empowerment zone employment
credit) is amended—
(1) by amending so much of the subsection as
precedes the table to read as follows:
‘‘(b) APPLICABLE PERCENTAGE.—For purposes of
this section—
‘‘(1) IN GENERAL.—Except as provided in para-
graph (2), the term ‘applicable percentage’ means
the percentage determined in accordance with the
following table:’’, and
(2) by adding at the end the following new
paragraph:
‘‘(2) APPLICATION
TO
EMPOWERMENT
ZONES
DESIGNATED UNDER SECTION 1391(g).—In the case
of any empowerment zone designated under section
1391(g), the term ‘applicable percentage’ means the
I 
113TH CONGRESS 
2D SESSION 
H. R. 5876 
To amend the FAA Modernization and Reform Act of 2012 to prohibit 
the flying of unmanned recreational aircraft near commercial airports. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 11, 2014 
Mr. MEEKS introduced the following bill; which was referred to the Committee 
on Transportation and Infrastructure 
A BILL 
To amend the FAA Modernization and Reform Act of 2012 
to prohibit the flying of unmanned recreational aircraft 
near commercial airports. 
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 ‘‘Responsible Skies Act 
of 2014’’. 
SEC. 2. PROHIBITION ON THE FLYING OF UNMANNED REC-
REATIONAL AIRCRAFT NEAR COMMERCIAL 
AIRPORTS. 
Section 333 of the FAA Modernization and Reform 
Act of 2012 (49 U.S.C. 40101 note) is amended— 
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(1) in subsection (c) by striking the period at 
the end and inserting ‘‘, including that the operator 
of an unmanned recreational aircraft may not fly the 
aircraft— 
‘‘(1) above 400 feet and within 5 miles of the perim-
eter of an airport that provides scheduled passenger air 
transportation; or 
‘‘(2) where it may be seem from the perimeter of the 
airport.’’. 
(2) by inserting at the end the following: 
‘‘(d) REPORT TO CONGRESS.—Not later than one 
year after the date of the enactment of this Act, and every 
year thereafter, the Secretary shall submit to Congress a 
report containing— 
‘‘(1) a description of any incident in which an 
unmanned recreational aircraft flew above 400 feet 
less than 5 miles from the perimeter of an airport 
that provides scheduled passenger air transportation; 
and 
‘‘(2) the action taken by the Secretary in re-
sponse to the incident. 
‘‘(e) DEFINITION
OF UNMANNED RECREATIONAL 
AIRCRAFT.—In this section, the term ‘unmanned rec-
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reational aircraft’ means an unmanned aircraft flown for 
hobby or recreational purposes.’’. 
Æ 
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HR 3259 EAS
‘‘(h)(1) There is hereby established the Office of Con-
gressional Affairs of the Director of Central Intelligence.
‘‘(2)(A) The Office shall be headed by the Director of
the Office of Congressional Affairs of the Director of Central
Intelligence.
‘‘(B) The Director of Central Intelligence may des-
ignate the Director of the Office of Congressional Affairs
of the Central Intelligence Agency to serve as the Director
of the Office of Congressional Affairs of the Director of
Central Intelligence.
‘‘(3) The Director shall coordinate the congressional af-
fairs activities of the elements of the intelligence community
and have such additional responsibilities as the Director
of Central Intelligence may prescribe.
‘‘(4) Nothing in the subsection may be construed to
preclude the elements of the intelligence community from
responding directly to requests from Congress.’’.
SEC. 715. ASSISTANCE FOR LAW ENFORCEMENT AGENCIES
BY INTELLIGENCE COMMUNITY.
(a) IN GENERAL.—Title I of the National Security Act
of 1947 (50 U.S.C. 402 et seq.) is amended by inserting
after section 105 the following new section:
‘‘ASSISTANCE TO UNITED STATES LAW ENFORCEMENT
AGENCIES
‘‘SEC. 105A. (a) AUTHORITY TO PROVIDE ASSIST-
ANCE.—Subject to subsection (b), elements of the intelligence
I
104TH CONGRESS
2D SESSION
H. R. 3242
To provide for the reporting of deaths of persons in custody.
IN THE HOUSE OF REPRESENTATIVES
APRIL 15, 1996
Mr. HUTCHINSON (for himself and Mr. SCOTT) introduced the following bill;
which was referred to the Committee on the Judiciary
A BILL
To provide for the reporting of deaths of persons in custody.
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 ‘‘Reporting Deaths in
Custody Act of 1996’’.
SEC. 2. REPORTING OF DEATHS OF PERSONS IN CUSTODY
IN JAILS.
(a) IN GENERAL.—The Attorney General shall, in
such form and manner as the Attorney General deter-
mines, and under such regulations as the Attorney Gen-
eral shall prescribe, require that the appropriate public au-
thorities report promptly to the Attorney General the
death of each individual who dies in custody while in a
municipal or county jail, State or Federal prison, or other
similar place of confinement. Each such report shall in-
clude the cause of death and all other facts relevant to
the death reported, which the person so reporting shall
have the duty to make a good faith effort to ascertain.
(b) ANNUAL REPORT.—The Attorney General shall
annually publish a report containing—
(1) the number of deaths in each institution for
which a report was filed during the relevant report-
ing period;
(2) the cause of death and time of death for
each death so reported; and
(3) such other information about the death as
the Attorney General deems relevant.
Æ
I
104TH CONGRESS
2D SESSION
H. R. 3243
To amend the Omnibus Crime Control and Safe Streets Act of 1968 to
reduce certain funds if eligible States do not enact certain laws.
IN THE HOUSE OF REPRESENTATIVES
APRIL 15, 1996
Mr. JACOBS introduced the following bill; which was referred to the Committee
on the Judiciary
A BILL
To amend the Omnibus Crime Control and Safe Streets
Act of 1968 to reduce certain funds if eligible States
do not enact certain laws.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. GRANT REDUCTION.
Section 506 of title I of the Omnibus Crime Control
and Safe Streets Act of 1968 is amended by adding at
the end the following:
‘‘(g) In order not to reduce the funds available under
this subpart by 50 percent (for redistribution to other par-
ticipating States), a State shall, on the first day of each
fiscal year succeeding the first fiscal year beginning after
September 30, 1998, meet the following requirements:
Have in effect throughout the State in such fiscal year
a law which—
‘‘(1) makes it unlawful for a person to attempt
to murder a woman whom the person knows is preg-
nant if death of the fetus results; and
‘‘(2) provides a sentence of not less than 30
years in prison and may be life imprisonment.’’.
Æ
6411(b)) is amended by adding at the end before the pe-
riod the following: ‘‘, and shall report directly to the Sec-
retary of State’’. 
(b) ADVISORY ROLE.—Section 101(c)(2) of the Inter-
national Religious Freedom Act of 1998 (22 U.S.C. 
6411(c)(2)) is amended by striking ‘‘a principal adviser’’ 
and inserting ‘‘the principal adviser’’. 
SEC. 102. REPORTS. 
(a) ANNUAL REPORT ON INTERNATIONAL RELIGIOUS 
FREEDOM; 
DEADLINE
FOR
SUBMISSION.—Section 
102(b)(1) of the International Religious Freedom Act of 
1998 (22 U.S.C. 6412(b)(1)) is amended— 
(1) in subparagraph (A)— 
(A) in clause (ii), by adding at the end be-
fore the semicolon the following: ‘‘or per-
petrated by non-state actors’’; 
(B) in clause (iii)— 
(i) by adding at the end before the 
semicolon the following: ‘‘or perpetrated by 
non-state actors’’; and 
(ii) by striking ‘‘and’’ at the end; 
(C) by redesignating clause (iv) as clause 
(vii); and 
(D) by inserting after clause (iii) (as so 
amended) the following new clauses: 
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SEC. 2. REFERENCES.
Any reference in a law, map, regulation, document,
paper, or other record of the United States to the Federal
building referred to in section 1 shall be deemed to be
a reference to the ‘‘Ronald H. Brown Commerce Build-
ing’’.
Æ
114TH CONGRESS 
2D SESSION 
H. R. 4570 
AN ACT 
To amend the Department of Agriculture program for re-
search and extension grants to increase participation by 
women and underrepresented minorities in the fields of 
science, technology, engineering, and mathematics to re-
designate the program as the ‘‘Jeannette Rankin Women 
and Minorities in STEM Fields Program’’.
I
104TH CONGRESS
2D SESSION
H. R. 3245
To amend the Internal Revenue Code of 1986 to provide a deduction for
higher education expenses.
IN THE HOUSE OF REPRESENTATIVES
APRIL 15, 1996
Mr. POMEROY 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
a deduction for higher education expenses.
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 ‘‘Education Afford-
ability Act of 1996’’.
SEC. 2. DEDUCTION FOR HIGHER EDUCATION EXPENSES.
(a) IN GENERAL.—Part VII of subchapter B of chap-
ter I of the Internal Revenue Code of 1986 (relating to
additional itemized deductions for individuals) is amended
national Religious Freedom Act of 1998 (22 U.S.C. 6412) 
(as so amended) on or after such date of enactment. 
SEC. 103. TRAINING FOR FOREIGN SERVICE OFFICERS. 
(a) IN GENERAL.—Subsection (a) of section 708 of 
the Foreign Service Act of 1980 (22 U.S.C. 4028) is 
amended by inserting ‘‘members of the United States 
Commission on International Religious Freedom,’’ after 
‘‘International Religious Freedom Act of 1998,’’. 
(b) OTHER REQUIRED TRAINING.—Section 708 of 
the Foreign Service Act of 1980 (22 U.S.C. 4028) is 
amended by adding at the end the following new sub-
section: 
‘‘(d) The Secretary of State, with the assistance of 
other relevant officials as specified in subsection (a), shall 
ensure that the standard training described in such sub-
section shall, at a minimum, be a required segment of each 
of the following: 
‘‘(1) The A–100 course attended by all officers 
of the Service. 
‘‘(2) The courses required of all officers of the 
Service prior to a posting abroad, tailored to the re-
ligious demography, status of religious freedom, and 
United States strategies for advancing religious free-
dom in the country of posting. 
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‘‘(3) The courses required of all deputy chiefs 
of mission and all chiefs of mission.’’. 
(c) REPORT.—Not later than 90 days after the date 
of the enactment of this Act, the Secretary of State, in 
consultation with the Ambassador at Large for Inter-
national Religious Freedom and the Director of the Na-
tional Foreign Affairs Training Center, shall submit to the 
Committee on Foreign Affairs of the House of Representa-
tives and the Committee on Foreign Relations of the Sen-
ate a comprehensive plan for administering training of 
Foreign Service officers required under section 708 of the 
Foreign Service Act (22 U.S.C. 4028), as amended by this 
section. 
SEC. 104. PROGRAMS AND ALLOCATIONS OF FUNDS BY 
UNITED STATES MISSIONS ABROAD. 
Section 106 of the International Religious Freedom 
Act of 1998 (22 U.S.C. 6415) is amended— 
(1) in the matter preceding paragraph (1), by 
striking ‘‘sense of the Congress’’ and inserting ‘‘pol-
icy of the United States’’; and 
(2) in paragraphs (1) and (2), by striking 
‘‘should’’ each place it appears and inserting ‘‘shall’’. 
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by redesignating section 220 as section 221 and by insert-
ing after section 219 the following new section:
‘‘SEC. 220. HIGHER EDUCATION TUITION AND FEES.
‘‘(a) ALLOWANCE OF DEDUCTION.—In the case of an
individual, there shall be allowed as a deduction the
amount of qualified higher education expenses paid by the
taxpayer during the taxable year.
‘‘(b) LIMITATIONS.—
‘‘(1) DOLLAR
LIMITATION.—The amount al-
lowed as a deduction under subsection (a) for any
taxable year shall not exceed $5,000 ($2,500 in the
case of a married individual filing separately).
‘‘(2) LIMITATION
BASED
ON
MODIFIED
AD-
JUSTED GROSS INCOME.—
‘‘(A) IN GENERAL.—The dollar limitation
which would (but for this paragraph) be taken
into account under paragraph (1) shall be re-
duced (but not below zero) by the amount de-
termined under subparagraph (B).
‘‘(B) 
AMOUNT
OF
REDUCTION.—The
amount determined under this subparagraph
equals the amount which bears the same ratio
to such dollar limitation as—
‘‘(i) the excess (if any) of—
I
104TH CONGRESS
1ST SESSION
H. R. 843
To amend the Internal Revenue Code of 1986 to restore the exception to
the market discount rules for tax-exempt obligations.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 7, 1995
Mr. CARDIN (for himself and Mr. SHAW) 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 restore
the exception to the market discount rules for tax-exempt
obligations.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. RESTORATION OF EXCEPTION FROM MARKET
DISCOUNT RULES FOR TAX-EXEMPT OBLIGA-
TIONS.
(a) IN GENERAL.—Paragraph (1) of section 1278(a)
of the Internal Revenue Code of 1986 (defining market
discount bond) is amended—
(1) by adding at the end of subparagraph (B)
the following new clause:
‘‘(iv) TAX-EXEMPT
OBLIGATIONS.—
Any tax-exempt obligation (as defined in
section 1275(a)(3)).’’, and
(2) by striking subparagraph (C) and redesig-
nating subparagraph (D) as subparagraph (C).
(b) CONFORMING AMENDMENTS.—
(1) Sections 1276(a)(4) and 1278(b)(1) of such
Code are each amended by striking ‘‘103,’’.
(2) Subparagraph (B) of section 1278(a)(4) of
such Code is amended by striking ‘‘or, in the case
of a tax-exempt obligation’’ and all that follows and
inserting a period.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to obligations purchased (within
the meaning of section 1272(d)(1) of the Internal Revenue
Code of 1986) after April 30, 1993.
Æ