datamatters24/research-document-archive huggingface dataset:
I
107TH CONGRESS
2D SESSION
H. R. 4138
To suspend temporarily the duty on certain high-purity rare earth oxides.
IN THE HOUSE OF REPRESENTATIVES
APRIL 10, 2002
Mr. FRELINGHUYSEN introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To suspend temporarily the duty on certain high-purity rare
earth oxides.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. TEMPORARY SUSPENSION OF DUTY.
(a) IN GENERAL.—Subchapter II of chapter 99 of
the Harmonized Tariff Schedule of the United States is
amended by inserting in numerical sequence the following
new heading:
‘‘
9902.28.02
Yttrium oxides
and europium ox-
ides, both having
a purity of at
least .9999 (CAS
Nos. 1314–36–9
and 1308–96–7)
(provided for in
subheading
2846.90.80) .......
Free
No change
No change
On or before
12/31/2005
’’.
(b) EFFECTIVE DATE.—The amendment made by
this section applies with respect to goods entered, or with-
drawn from warehouse for consumption, on or after the
15th day after the date of the enactment of this Act.
Æ
I
107TH CONGRESS
2D SESSION
H. R. 4139
To extend the temporary suspension of duty on 4-hexylresorcinol.
IN THE HOUSE OF REPRESENTATIVES
APRIL 10, 2002
Mr. FRELINGHUYSEN introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To extend the temporary suspension of duty on 4-
hexylresorcinol.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. EXTENSION OF EXISTING DUTY SUSPENSION.
(a) IN GENERAL.—Heading 9902.29.07 of the Har-
monized Tariff Schedule of the United States is amended
in the effective period column by striking the date con-
tained therein and inserting ‘‘12/31/2005’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply with respect to goods entered,
or withdrawn from warehouse for consumption, on or after
the date that is 15 days after the date of the enactment
of this Act.
Æ
I
107TH CONGRESS
2D SESSION
H. R. 4140
To extend the temporary suspension of duty on certain sensitizing dyes.
IN THE HOUSE OF REPRESENTATIVES
APRIL 10, 2002
Mr. FRELINGHUYSEN introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To extend the temporary suspension of duty on certain
sensitizing dyes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. EXTENSION OF EXISTING DUTY SUSPENSION.
(a) IN GENERAL.—Heading 9902.29.37 of the Har-
monized Tariff Schedule of the United States is amended
in the effective period column by striking the date con-
tained therein and inserting ‘‘12/31/2005’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply with respect to goods entered,
or withdrawn from warehouse for consumption, on or after
ownership rules of section 958(b) shall apply
for purposes of the preceding sentence.’’
(b) 
CONFORMING
AMENDMENT.—Section
954(c)(1)(B)(ii) is amended by inserting ‘‘except as pro-
vided in paragraph (4),’’ before ‘‘which’’.
SEC. 104. REPEAL OF FOREIGN PERSONAL HOLDING COM-
PANY RULES AND FOREIGN INVESTMENT
COMPANY RULES.
(a) GENERAL RULE.—The following provisions are
hereby repealed:
(1) Part III of subchapter G of chapter 1 (re-
lating to foreign personal holding companies).
(2) Section 1246 (relating to gain on foreign in-
vestment company stock).
(3) Section 1247 (relating to election by foreign
investment companies to distribute income cur-
rently).
(b) EXEMPTION OF FOREIGN CORPORATIONS FROM
PERSONAL HOLDING COMPANY RULES.—
(1) IN
GENERAL.—Subsection (c) of section
542 (relating to exceptions) is amended—
(A) by striking paragraph (5) and insert-
ing the following:
‘‘(5) a foreign corporation,’’,
(c) CONFORMING AMENDMENT.—Section 3(a)(2) of
the Red Rock Canyon National Conservation Area Estab-
lishment Act of 1990 (16 U.S.C. 460ccc–1(a)(2)) is
amended by inserting before the period the following: ‘‘,
and such additional areas as are included in the conserva-
tion area pursuant to the Red Rock Canyon National Con-
servation Area Protection and Enhancement Act of
2002’’.
SEC. 6. GENERAL PROVISIONS.
(a) REVIEW OF APPRAISAL.—Not later than 90 days
after the date of the enactment of this Act, the Secretary
shall complete a review of the appraisal entitled ‘‘Complete
Self-Contained Appraisal Red Rock Exchange, Las Vegas,
Nevada’’, completed on or about June 3, 2002. The dif-
ference in appraisal values shall be reimbursed to the Sec-
retary by the Corporation in accordance with the Southern
Nevada Public Lands Management Act of 1998.
(b) VALID EXISTING RIGHTS.—The land exchange
under this Act shall be subject to valid existing rights.
Each party to which property is conveyed under this Act
shall succeed to the rights and obligations of the conveying
party with respect to any lease, right-of-way, permit, or
other valid existing right to which the property is subject.
(c) TECHNICAL CORRECTIONS.—Nothing in this Act
prohibits the parties to the conveyances under this Act
from agreeing to the correction of technical errors or omis-
sions in the Red Rock Map.
(d) WITHDRAWAL OF AFFECTED LANDS.—To the ex-
tent not already accomplished under law or administrative
action, the Secretary shall withdraw from operation of the
public land and mining laws, subject to valid existing
rights—
(1) those Federal lands acquired by the United
States under this Act; and
(2) those Federal lands already owned by the
United States on the date of the enactment of this
Act but included within the Red Rock National Con-
servation Area boundaries by this Act.
Passed the House of Representatives October 1,
2002.
Attest:
Clerk.
I
107TH CONGRESS
2D SESSION
H. R. 4142
To suspend temporarily the duty on certain cathode-ray tubes.
IN THE HOUSE OF REPRESENTATIVES
APRIL 10, 2002
Mr. HAYWORTH introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To suspend temporarily the duty on certain cathode-ray
tubes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. TEMPORARY SUSPENSION OF DUTY.
(a) IN GENERAL.—Heading 9902.85.41 of the Har-
monized Tariff Schedule of the United States is
amended—
(1) in the general rate of duty column, by strik-
ing ‘‘1%’’ and inserting ‘‘Free’’; and
(2) in the effective period column, by striking
the date contained therein and inserting ‘‘12/31/
2007’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply with respect to goods entered,
or withdrawn from warehouse for consumption, on or after
the date that is 15 days after the date of the enactment
of this Act.
Æ
I
107TH CONGRESS
2D SESSION
H. R. 4143
To extend the temporary suspension of duty on certain cathode-ray tubes.
IN THE HOUSE OF REPRESENTATIVES
APRIL 10, 2002
Mr. HAYWORTH introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To extend the temporary suspension of duty on certain
cathode-ray tubes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. EXTENSION OF EXISTING DUTY SUSPENSION.
(a) IN GENERAL.—Heading 9902.85.42 of the Har-
monized Tariff Schedule of the United States is amended
in the effective period column by striking the date con-
tained therein and inserting ‘‘12/31/2007’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply with respect to goods entered,
or withdrawn from warehouse for consumption, on or after
(29) Sections 170(f)(10)(A), 508(d), 4947 and
section 4948(c)(4) are each amended by striking
‘‘556(b)(2),’’ each place it appears.
(30) The table of parts for subchapter G of
chapter 1 is amended by striking the item relating
to part III.
(31) The table of sections for part IV of sub-
chapter P of chapter 1 is amended by striking the
items relating to sections 1246 and 1247.
(32) The table of sections for subpart A of part
III of subchapter A of chapter 61 of such Code is
amended by striking the item relating to section
6035.
SEC. 105. DETERMINATION OF FOREIGN PERSONAL HOLD-
ING COMPANY INCOME WITH RESPECT TO
TRANSACTIONS IN COMMODITIES.
(a) IN GENERAL.—Clauses (i) and (ii) of section
954(c)(1)(C) (relating to commodity transactions) are
amended to read as follows:
‘‘(i) arise out of commodity hedging
transactions (as defined in paragraph
(5)(A)),
‘‘(ii) are active business gains or
losses from the sale of commodities, but
only if substantially all of the controlled
I
107TH CONGRESS
2D SESSION
H. R. 4144
To suspend temporarily the duty on Nylon MXD6.
IN THE HOUSE OF REPRESENTATIVES
APRIL 10, 2002
Mr. HAYWORTH introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To suspend temporarily the duty on Nylon MXD6.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. NYLON MXD6.
(a) IN GENERAL.—Subchapter II of chapter 99 of
the Harmonized Tariff Schedule of the United States is
amended by inserting in numerical sequence the following
new heading:
‘‘
9902.39.10
Nylon MXD6
(CAS No.
25728–70–1)
(provided for in
subheading
3908.10.00) .......
Free
No change
No change
On or before
12/31/2007
’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply with respect to goods entered,
or withdrawn from warehouse for consumption, on or after
the 15th day after the date of the enactment of this Act.
Æ
I
107TH CONGRESS
2D SESSION
H. R. 4145
To extend the temporary suspension of duty on a fluorinated compound.
IN THE HOUSE OF REPRESENTATIVES
APRIL 10, 2002
Mr. HAYWORTH introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To extend the temporary suspension of duty on a fluorinated
compound.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. EXTENSION OF EXISTING DUTY SUSPENSION.
(a) IN GENERAL.—Heading 9902.30.14 of the Har-
monized Tariff Schedule of the United States is amended
in the effective period column by striking the date con-
tained therein and inserting ‘‘12/31/2005’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply with respect to goods entered,
or withdrawn from warehouse for consumption, on or after
the 15th day after the date of the enactment of this Act.
Æ
I
107TH CONGRESS
2D SESSION
H. R. 4146
To extend the temporary suspension of duty on a certain light absorbing
photo dye.
IN THE HOUSE OF REPRESENTATIVES
APRIL 10, 2002
Mr. HAYWORTH introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To extend the temporary suspension of duty on a certain
light absorbing photo dye.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. EXTENSION OF EXISTING DUTY SUSPENSION.
(a) IN GENERAL.—Heading 9902.29.55 of the Har-
monized Tariff Schedule of the United States is amended
in the effective period column by striking the date con-
tained therein and inserting ‘‘12/31/2005’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) applies with respect to goods entered, or
withdrawn from warehouse for consumption, on or after
the 15th day after the date of the enactment of this Act.
Æ
I
107TH CONGRESS
2D SESSION
H. R. 4147
To suspend temporarily the duty on potassium fluoride purified grade.
IN THE HOUSE OF REPRESENTATIVES
APRIL 10, 2002
Mr. HAYWORTH introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To suspend temporarily the duty on potassium fluoride
purified grade.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. TEMPORARY SUSPENSION OF DUTY.
(a) IN GENERAL.—Subchapter II of chapter 99 of
the Harmonized Tariff Schedule of the United States is
amended by inserting in numerical sequence the following
new heading:
‘‘
9902.28.03
Potassium fluo-
ride purified
grade (CAS No.
7789–23–3)
(provided for in
subheading
2826.19.00) .......
Free
No change
No change
On or before
12/31/2005
’’.
I
107TH CONGRESS
2D SESSION
H. R. 4148
To suspend temporarily the duty on potassium fluoride tantalum grade.
IN THE HOUSE OF REPRESENTATIVES
APRIL 10, 2002
Mr. HAYWORTH introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To suspend temporarily the duty on potassium fluoride
tantalum grade.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. TEMPORARY SUSPENSION OF DUTY.
(a) IN GENERAL.—Subchapter II of chapter 99 of
the Harmonized Tariff Schedule of the United States is
amended by inserting in numerical sequence the following
new heading:
‘‘
9902.28.04
Potassium fluo-
ride tantalum
grade (CAS No.
7789–23–3)
(provided for in
subheading
2826.19.00) .......
Free
No change
No change
On or before
12/31/2005
’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) applies with respect to goods entered, or
withdrawn from warehouse for consumption, on or after
the 15th day after the date of the enactment of this Act.
Æ
I
107TH CONGRESS
2D SESSION
H. R. 4149
To suspend temporarily the duty on N1-[(6-chloro-3-pyridyl)methyl]-N2-
cyano-N1-methylacetamidin.
IN THE HOUSE OF REPRESENTATIVES
APRIL 10, 2002
Mr. HERGER introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To suspend temporarily the duty on N1-[(6-chloro-3-
pyridyl)methyl]-N2-cyano-N1-methylacetamidin.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SUSPENSION OF DUTY ON N1-[(6-CHLORO-3-
PYRIDYL)METHYL]-N2-CYANO-N1-
METHYLACETAMIDINE.
(a) IN GENERAL.—Subchapter II of chapter 99 of
the Harmonized Tariff Schedule of the United States is
amended by inserting in numerical sequence the following
new heading:
‘‘
9902.30.70
N1-[(6-chloro-3-
pyridyl)methyl]-
N2-cyano-N1-
methylacetamidi-
ne (CAS No.
135410–20–7)
(provided for in
subheadings
2933.39.27 and
3808.10.25) .......
Free
No change
No change
On or before
12/31/2005
’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) applies to articles entered, or withdrawn
from warehouse for consumption, on or after the 15th day
after the date of the enactment of this Act.
Æ
may be necessary to coordinate the provisions of this
subsection with the provisions of subsection (f).’’
(b) CONFORMING AMENDMENTS.—
(1) Section 535(d)(2) is amended by striking
‘‘section 
904(g)(6)’’ 
and 
inserting 
‘‘section
904(h)(6)’’.
(2) Subparagraph (A) of section 936(a)(2) is
amended by striking ‘‘section 904(f)’’ and inserting
‘‘subsections (f) and (g) of section 904’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to losses for taxable years begin-
ning after December 31, 2002.
SEC. 202. SPECIAL RULES RELATING TO FINANCIAL SERV-
ICES INCOME.
(a) EXCEPTION FOR INTEREST ON CERTAIN SECURI-
TIES.—Section 904(d)(2)(B) (relating to high withholding
tax interest) is amended by redesignating clause (iii) as
clause (iv) and by inserting after clause (ii) the following
new clause:
‘‘(iii) EXCEPTION FOR INTEREST ON
DEALER PROPERTY.—The term ‘high with-
holding tax interest’ shall not include any
interest on a security (within the meaning
of section 475(c)(2)) which is received or
accrued by a person that holds the security
I
107TH CONGRESS
2D SESSION
H. R. 4150
To suspend temporarily the duty on Aluminum tris (O-ethyl phosphonate).
IN THE HOUSE OF REPRESENTATIVES
APRIL 10, 2002
Mr. HERGER introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To suspend temporarily the duty on Aluminum tris (O-ethyl
phosphonate).
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SUSPENSION OF DUTY ON ALUMINUM TRIS (O-
ETHYL PHOSPHONATE).
(a) IN GENERAL.—Subchapter II of chapter 99 of
the Harmonized Tariff Schedule of the United States is
amended by inserting in numerical sequence the following
new heading:
‘‘
9902.30.71
Aluminum tris
(O-ethyl phos-
phonate) (CAS
No. 39148–24–
8) (provided for
in subheading
2920.90.50) .......
Free
No change
No change
On or before
12/31/2005
’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) applies to articles entered, or withdrawn
from warehouse for consumption, on or after the 15th day
after the date of the enactment of this Act.
Æ
the National Agricultural Statistics Service to carry
out this subsection.
SEC. 103. PEANUTS.
(a) IN GENERAL.—The Secretary shall use not more
than $55,000,000 of funds of the Commodity Credit Cor-
poration to provide payments to producers of quota pea-
nuts or additional peanuts to partially compensate the
producers for continuing low commodity prices, and in-
creasing costs of production, for the 2002 crop year.
(b) AMOUNT.—The amount of a payment made to
producers on a farm of quota peanuts or additional pea-
nuts under subsection (a) shall be equal to the product
obtained by multiplying—
(1) the quantity of quota peanuts or additional
peanuts produced or considered produced on the
farm during the 2002 crop year; and
(2) a payment rate equal to—
(A) in the case of quota peanuts, $30.50
per ton; and
(B) in the case of additional peanuts,
$16.00 per ton.
(c) LOSSES.—The Secretary shall use such sums of
the Commodity Credit Corporation as are necessary to off-
set losses for the 2002 crop of peanuts described in section
I
107TH CONGRESS
2D SESSION
H. R. 4152
To extend the tax benefits available with respect to services performed in
a combat zone to services performed in response to the terrorist attacks
against the United States on September 11, 2001.
IN THE HOUSE OF REPRESENTATIVES
APRIL 10, 2002
Mr. KELLER (for himself, Mr. SHAW, Mr. FOLEY, Mr. ROHRABACHER, Mr.
WELDON of Florida, Mr. DAN MILLER of Florida, Mr. JEFF MILLER of
Florida, and Mr. WEXLER) introduced the following bill; which was re-
ferred to the Committee on Ways and Means
A BILL
To extend the tax benefits available with respect to services
performed in a combat zone to services performed in
response to the terrorist attacks against the United
States on September 11, 2001.
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 ‘‘Combat Pay for Com-
bat Risk Act of 2002’’.
SEC. 2. AVAILABILITY OF CERTAIN TAX BENEFITS FOR
SERVICES 
AS 
PART 
RESPONSE 
TO 
TER-
RORIST ATTACKS ON SEPTEMBER 11, 2001.
(a) GENERAL RULE.—In the case of a member of the
Armed Forces of the United States who is entitled to spe-
cial pay under section 310 of title 37, United States Code
(relating to special pay: duty subject to hostile fire or im-
minent danger), for services performed as part of Oper-
ation Enduring Freedom (or any successor operation),
such member shall be treated in the same manner as if
such services were in a combat zone (as determined under
section 112 of the Internal Revenue Code of 1986) for
purposes of the following provisions of such Code:
(1) Section 2(a)(3) (relating to special rule
where deceased spouse was in missing status).
(2) Section 112 (relating to the exclusion of
certain combat pay of members of the Armed
Forces).
(3) Section 692 (relating to income taxes of
members of Armed Forces on death).
(4) Section 2201 (relating to members of the
Armed Forces dying in combat zone or by reason of
combat-zone-incurred wounds, etc.).
(5) Section 3401(a)(1) (defining wages relating
to combat pay for members of the Armed Forces).
rate over the next 5 years for the
school district in which such public
school is to be located will be at least
10 percent.
‘‘(III) The average student-teach-
er ratio for such district as of the
date of issuance of the bonds is at
least 28 to 1.
‘‘(B) ELIGIBLE LOCAL EDUCATION AGEN-
CY.—The term ‘eligible local education agency’
means any local educational agency as defined
in section 14101 of the Elementary and Sec-
ondary Education Act of 1965.
‘‘(4) QUALIFIED PURPOSE.—
‘‘(A) IN
GENERAL.—The term ‘qualified
purpose’ means, with respect to any qualified
school—
‘‘(i) constructing a new school facility,
and
‘‘(ii) providing equipment for use at
such facility.
‘‘(B) SCHOOL FACILITY.—The term ‘school
facility’ means a new public structure suitable
for use as a classroom, laboratory, library,
media center, or related facility whose primary
(6) Section 4253(d) (relating to the taxation of
phone service originating from a combat zone from
members of the Armed Forces).
(7) Section 6013(f )(1) (relating to joint return
where individual is in missing status).
(8) Section 7508 (relating to time for per-
forming certain acts postponed by reason of service
in combat zone).
(b) EFFECTIVE DATES.—
(1) IN GENERAL.—Except as provided in para-
graph (2), this section shall take effect on January
1, 2002.
(2) WITHHOLDING.—Subsection (a)(5) shall
apply to remuneration paid after the date of the en-
actment of this Act.
Æ
I
107TH CONGRESS
2D SESSION
H. R. 4154
To amend title XVIII of the Social Security Act to provide for coverage
under the Medicare Program of compression sleeves and stockings for
the treatment of lymphedema.
IN THE HOUSE OF REPRESENTATIVES
APRIL 10, 2002
Mrs. MINK of Hawaii introduced the following bill; which was referred to the
Committee on Energy and Commerce, and in addition to the Committee
on Ways and Means, 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 title XVIII of the Social Security Act to provide
for coverage under the Medicare Program of compression
sleeves and stockings for the treatment of lymphedema.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. COVERAGE OF COMPRESSION SLEEVES AND
STOCKINGS 
FOR 
THE 
TREATMENT 
OF
LYMPHEDEMA.
(a) IN GENERAL.—Section 1861(s)(9) of the Social
Security Act (42 U.S.C. 1395x(s)(9)) is amended—
(1) by inserting ‘‘(A)’’ after ‘‘(9)’’;
(2) by adding ‘‘and’’ at the end; and
(3) by adding at the end the following:
‘‘(B) compression sleeves or stockings for the
treatment of lymphedema, including replacements if
required because of a change in the patient’s phys-
ical condition;’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to items and services furnished
on or after the date of the enactment of this Act.
Æ
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Clergy Housing Allow-
ance Clarification Act of 2002’’.
SEC. 2. CLARIFICATION OF PARSONAGE ALLOWANCE EX-
CLUSION.
(a) IN GENERAL.—Section 107 of the Internal Rev-
enue Code of 1986 is amended by inserting before the pe-
riod at the end of paragraph (2) ‘‘and to the extent such
allowance does not exceed the fair rental value of the
home, including furnishings and appurtenances such as a
garage, plus the cost of utilities’’.
(b) EFFECTIVE DATE.—
(1) IN
GENERAL.—The amendment made by
this section shall apply to taxable years beginning
after December 31, 2001.
(2) RETURNS
POSITIONS.—The amendment
made by this section also shall apply to any taxable
year beginning before January 1, 2002, for which
the taxpayer—
(A) on a return filed before April 17,
2002, limited the exclusion under section 107 of
the Internal Revenue Code of 1986 as provided
in such amendment, or
(B) filed a return after April 16, 2002.
(3) OTHER
YEARS
BEFORE
2002.—Except as
provided in paragraph (2), notwithstanding any
prior regulation, revenue ruling, or other guidance
issued by the Internal Revenue Service, no person
shall be subject to the limitations added to section
107 of such Code by this Act for any taxable year
beginning before January 1, 2002.
Passed the House of Representatives April 16, 2002.
Attest:
Clerk.