datamatters24/research-document-archive huggingface dataset:
‘‘(2) QUALIFIED SMALL BUSINESS LOAN.—For 
purposes of this subsection— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
small business loan’ means a loan the proceeds 
of which are used by the individual for whose 
benefit the individual retirement plan is estab-
lished to acquire qualified small business capital 
assets. 
‘‘(B) QUALIFIED
SMALL
BUSINESS
CAP-
ITAL ASSETS.—The term ‘qualified small busi-
ness capital assets’ means— 
‘‘(i) stock in a domestic corporation 
acquired by the taxpayer at its original 
issue, 
‘‘(ii) any capital or profits interest in 
a domestic partnership acquired by the 
taxpayer from the partnership, and 
‘‘(iii) tangible property acquired by 
the taxpayer substantially all of the use of 
which is in a trade or business of the tax-
payer, 
but only if the taxpayer is an active participant 
in such trade or business or, in the case of in-
terests in a corporation or partnership de-
scribed in clauses (i) and (ii), only if the tax-
payer is an active participant in a trade or busi-
ness of such corporation or partnership. 
‘‘(3) REQUIREMENT THAT LOAN BE REPAYABLE 
WITHIN 5 YEARS.—Paragraph (1) shall not apply to 
any loan unless such loan, by its terms, is required 
to be repaid within 5 years. 
‘‘(4) REQUIREMENT
OF
LEVEL
AMORTIZA-
TION.—Rules similar to the rules of section 
72(p)(2)(C) shall apply for purposes of this sub-
section.’’. 
(b) CONFORMING AMENDMENT.—Subsection (e) of 
section 408 of such Code (relating to tax treatment of ac-
counts and annuities) is amended by adding at the end 
the following new paragraph: 
‘‘(6) EXCEPTION FOR LOANS FROM INDIVIDUAL 
RETIREMENT PLANS FOR QUALIFIED SMALL BUSI-
NESS CAPITAL EXPENDITURES.—In the case of a 
qualified small business loan (as defined in section 
4975(h)(2)) from an individual retirement plan— 
‘‘(A) such plan shall not fail to be treated 
as an individual retirement plan under para-
graph (2) or (3) solely because of such loan, 
and 
‘‘(B) such loan shall not be treated as a 
distribution from such plan.’’.
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to loans made after the date of 
the enactment of this Act. 
Æ
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to estates of decedents dying, and 
gifts made, after the date of the enactment of this Act. 
Æ 
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IIB 
109TH CONGRESS 
1ST SESSION H. R. 3647 
IN THE SENATE OF THE UNITED STATES 
NOVEMBER 17, 2005 
Received; read twice and referred to the Committee on the Judiciary 
AN ACT 
To render nationals of Denmark eligible to enter the United 
States as nonimmigrant traders and investors. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
HR 3647 RFS 
SECTION 1. NONIMMIGRANT TRADERS AND INVESTORS 
FROM DENMARK. 
Denmark shall be considered, for purposes of section 
101(a)(15)(E) of the Immigration and Nationality Act (8 
U.S.C. 1101(a)(15)(E)), to be a foreign state described 
in such section (other than clause (iii) of such section) 
if Denmark extends reciprocal nonimmigrant treatment to 
nationals of the United States. 
Passed the House of Representatives November 16, 
2005. 
Attest: 
JEFF TRANDAHL, 
Clerk.
‘‘Subtitle B—Required Capital Lev-
els for Regulated Entities, Spe-
cial Enforcement Powers, and 
Reviews of Assets and Liabil-
ities’’; 
and 
(2) by adding at the end the following new sec-
tion: 
‘‘SEC. 1369E. REVIEWS OF ENTERPRISE ASSETS AND LIABIL-
ITIES. 
‘‘(a) IN GENERAL.—The Director shall, by regulation, 
establish criteria governing the portfolio holdings of the en-
terprises, to ensure that the holdings are backed by sufficient 
capital and consistent with the mission and the safe and 
sound operations of the enterprises. In establishing such cri-
teria, the Director shall consider the ability of the enter-
prises to provide a liquid secondary market through 
securitization activities, the portfolio holdings in relation 
to the overall mortgage market, and adherence to the stand-
ards specified in section 1313B. 
‘‘(b) TEMPORARY ADJUSTMENTS.—The Director may, 
by order, make temporary adjustments to the established 
standards for an enterprise or both enterprises, such as dur-
ing times of economic distress or market disruption.
IB 
Union Calendar No. 138 
109TH CONGRESS 
1ST SESSION H. R. 3647 
[Report No. 109–251] 
To render nationals of Denmark eligible to enter the United States as 
nonimmigrant traders and investors. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 6, 2005 
Mr. SENSENBRENNER introduced the following bill; which was referred to the 
Committee on the Judiciary 
OCTOBER 18, 2005 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
A BILL 
To render nationals of Denmark eligible to enter the United 
States as nonimmigrant traders and investors. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION
1.
NONIMMIGRANT
TRADERS
AND
INVESTORS 
FROM DENMARK. 
Denmark shall be considered, for purposes of section 
101(a)(15)(E) of the Immigration and Nationality Act (8 
U.S.C. 1101(a)(15)(E)), to be a foreign state described 
in such section if Denmark extends reciprocal non-
immigrant treatment to nationals of the United States. 
SECTION 1. NONIMMIGRANT TRADERS AND INVESTORS 
FROM DENMARK. 
Denmark shall be considered, for purposes of section 
101(a)(15)(E) of the Immigration and Nationality Act (8 
U.S.C. 1101(a)(15)(E)), to be a foreign state described in 
such section (other than clause (iii) of such section) if Den-
mark extends reciprocal nonimmigrant treatment to na-
tionals of the United States.
Union Calendar No. 138 
109TH CONGRESS 
1ST SESSION 
H. R. 3647 
[Report No. 109–251] 
A BILL 
To render nationals of Denmark eligible to enter 
the United States as nonimmigrant traders and 
investors. 
OCTOBER 18, 2005 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed
‘‘(2) SPECIAL RULE FOR QUALIFIED HSA FUND-
ING DISTRIBUTION.—To the extent provided in sec-
tion 139B, paragraph (1) shall not apply to the 
amount distributed under the contract which is oth-
erwise includible in gross income under this sub-
section.’’. 
(5) Section 457(a) of such Code (relating to 
year of inclusion in gross income) is amended by 
adding at the end the following new paragraph: 
‘‘(3) SPECIAL RULE FOR QUALIFIED HSA FUND-
ING DISTRIBUTION.—To the extent provided in sec-
tion 139B, paragraph (1) shall not apply to amounts 
otherwise includible in gross income under this sub-
section.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to distributions in taxable years 
beginning after December 31, 2004. 
Æ
‘‘SEC. 6034. RETURNS BY TRUSTS DESCRIBED IN SECTION 
4947(a)(2) OR CLAIMING CHARITABLE DEDUC-
TIONS UNDER SECTION 642(c). 
‘‘(a) TRUSTS DESCRIBED IN SECTION 4947(a)(2).— 
Every trust described in section 4947(a)(2) shall furnish 
such information with respect to the taxable year as the 
Secretary may by forms or regulations require. 
‘‘(b) TRUSTS CLAIMING A CHARITABLE DEDUCTION 
UNDER SECTION 642(c).— 
‘‘(1) IN GENERAL.—Every trust not required to 
file a return under subsection (a) but claiming a de-
duction under section 642(c) for the taxable year 
shall furnish such information with respect to such 
taxable year as the Secretary may by forms or regu-
lations prescribe, including— 
‘‘(A) the amount of the deduction taken 
under section 642(c) within such year, 
‘‘(B) the amount paid out within such year 
which represents amounts for which deductions 
under section 642(c) have been taken in prior 
years, 
‘‘(C) the amount for which such deductions 
have been taken in prior years but which has 
not been paid out at the beginning of such year,
IV 
110TH CONGRESS 
1ST SESSION 
H. RES. 205 
Recognizing the 15th anniversary of the Future Leaders Exchange (FLEX) 
program, a program funded by the Government of the United States 
to provide an opportunity for high school students from the countries 
of the former Soviet Union to study and live in the United States 
in order to promote democratic values and institutions in Eurasia, and 
supporting the mission, goals, and accomplishments of the FLEX pro-
gram. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 28, 2007 
Ms. KAPTUR submitted the following resolution; which was referred to the 
Committee on Foreign Affairs 
RESOLUTION 
Recognizing the 15th anniversary of the Future Leaders 
Exchange (FLEX) program, a program funded by the 
Government of the United States to provide an oppor-
tunity for high school students from the countries of 
the former Soviet Union to study and live in the United 
States in order to promote democratic values and institu-
tions in Eurasia, and supporting the mission, goals, and 
accomplishments of the FLEX program. 
Whereas the Future Leaders Exchange (FLEX) program is 
a program funded by the Department of State and the 
United States Agency for International Development to 
provide an opportunity for high school students from the 
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I 
109TH CONGRESS 
1ST SESSION H. R. 3648 
To impose additional fees with respect to immigration services for 
intracompany transferees. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 6, 2005 
Mr. SENSENBRENNER introduced the following bill; which was referred to the 
Committee on the Judiciary 
A BILL 
To impose additional fees with respect to immigration 
services for intracompany transferees. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. FEES WITH RESPECT TO IMMIGRATION SERV-
ICES FOR INTRACOMPANY TRANSFEREES. 
Section 214(c) of the Immigration and Nationality 
Act (8 U.S.C. 1184(c)) is amended by adding at the end 
the following: 
‘‘(13)(A) The Secretary of State shall impose a fee 
on an employer when an alien files an application abroad 
for a visa authorizing initial admission to the United
States 
as 
a 
nonimmigrant 
described 
in 
section 
101(a)(15)(L) in order to be employed by the employer, 
if the alien is covered under a blanket petition described 
in paragraph (2)(A). 
‘‘(B) The Secretary of Homeland Security shall im-
pose a fee on an employer filing a petition under para-
graph (1) initially to grant an alien nonimmigrant status 
described in section 101(a)(15)(L) or to extend for the 
first time the stay of an alien having such status. 
‘‘(C) The amount of the fee imposed under subpara-
graph (A) or (B) shall be $1,500. 
‘‘(D) The fees imposed under subparagraphs (A) and 
(B) shall only apply to principal aliens and not to spouses 
or children who are accompanying or following to join such 
principal aliens. 
‘‘(E) Fees collected under this paragraph shall be de-
posited in the Treasury, and shall not be available for ex-
penditure until appropriated. 
‘‘(F)(i) An employer may not require an alien who 
is the beneficiary of the visa or petition for which a fee 
is imposed under this paragraph to reimburse, or other-
wise compensate, the employer for part or all of the cost 
of such fee.
‘‘(ii) Section 274A(g)(2) shall apply to a violation of 
clause (i) in the same manner as it applies to a violation 
of section 274A(g)(1).’’. 
Æ
I 
109TH CONGRESS 
1ST SESSION H. R. 3874 
To amend the Internal Revenue Code of 1986 to provide for tax exempt 
qualified small issue bonds to finance agricultural processing property. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 22, 2005 
Mr. FORTENBERRY (for himself, Mr. OSBORNE, and Mr. TERRY) 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 
for tax exempt qualified small issue bonds to finance 
agricultural processing property. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. QUALIFIED SMALL ISSUE BONDS FOR AGRICUL-
TURAL PROCESSING PROPERTY. 
(a) IN GENERAL.—Subparagraph (B) of section 
144(a)(12) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘or’’ at the end of clause (i), by re-
designating clause (ii) as clause (iii), and by inserting 
after clause (i) the following new clause:
‘‘(ii) any agricultural processing prop-
erty, or’’. 
(b) AGRICULTURAL PROCESSING PROPERTY.—Para-
graph (12) of section 144(a) of such Code is amended by 
adding at the end the following new subparagraph: 
‘‘(D) AGRICULTURAL
PROCESSING
PROP-
ERTY.— 
‘‘(i) IN
GENERAL.—For purposes of 
this paragraph, the term ‘agricultural 
processing property’ means any depreciable 
property or land, which is used primarily 
for the processing of agricultural products. 
‘‘(ii) PROCESSING.—For purposes of 
this subparagraph, the term ‘processing’ 
includes pasteurizing, slaughtering, wash-
ing, peeling, cutting, freezing, preserving, 
and packaging. Such term does not include 
planting, raising, harvesting, gathering, 
breeding, feeding, or milking. 
‘‘(iii) AGRICULTURAL
PRODUCTS.— 
For purposes of this subparagraph, the 
term ‘agricultural products’ includes plant 
and dairy products, meats, fish, and poul-
try.’’.
In the Senate of the United States,
September 15, 2005.
Resolved, That the bill from the House of Representa-
tives (H.R. 3649) entitled ‘‘An Act to ensure funding for
sportfishing and boating safety programs funded out of the
Highway Trust Fund through the end of fiscal year 2005,
and for other purposes.’’, do pass with the following
AMENDMENT:
On page 7, after line 3, insert the following new sec-
tion:
SEC. 302. CORRECTION OF DISTRIBUTION OF OBLIGATION
AUTHORITY UNDER SECTION 1102(c)(4)(A) OF
PUBLIC LAW 109–59.
Notwithstanding section 1102(c)(4)(A) of Public Law
109–59; 119 Stat. 1144, et seq., or any other provision of
law, for fiscal year 2005, obligation authority for funds
made available under title I of division H of Public Law
108–447; 118 Stat. 3216 for expenses necessary to discharge
the functions of the Secretary of Transportation with re-
†
HR 3649 EAS
spect to traffic and highway safety under chapter 301 of
title 49, United States Code, and part C of subtitle VI of
title 49, United States Code, shall be made available in an
amount equal to the funds provided therein: Provided, That
the additional obligation authority needed to meet the re-
quirements of this section shall be withdrawn from the obli-
gation authority previously distributed to the other pro-
grams, projects, and activities funded by the amount de-
ducted under section 117 of title I of division H of Public
Law 108–447.
Attest:
Secretary.
(c) EXCEPTION TO LIMITATION ON ACQUISITION OF 
DEPRECIABLE FARM PROPERTY.—Subparagraph (B) of 
section 144(a)(11) of such Code is amended by inserting 
‘‘(other than agricultural processing property, as defined 
in paragraph (12)(D))’’ after ‘‘means property’’. 
(d) EXCEPTION TO PROHIBITION ON ACQUISITION OF 
LAND FOR FARMING PURPOSES.—Subsection (c) of sec-
tion 147 of such Code is amended by adding at the end 
the following new paragraph: 
‘‘(4) EXCEPTION
FOR
AGRICULTURAL
PROC-
ESSING
PROPERTY.—Paragraph (1)(B) shall not 
apply with respect to any agricultural processing 
property (as defined in section 144(a)(12)(D)). ’’. 
(e) EXCEPTION TO PROHIBITION ON ACQUISITION OF 
EXISTING PROPERTY.—Subsection (d) of section 147 of 
such Code is amended by adding at the end the following 
new paragraph: 
‘‘(5) EXCEPTION
FOR
AGRICULTURAL
PROC-
ESSING PROPERTY.—Paragraph (1) shall not apply 
with respect to any agricultural processing property 
(as defined in section 144(a)(12)(D)).’’. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to bonds issued after the date of 
the enactment of this Act. 
Æ
‘‘(D) the amount paid out of principal in 
the current and prior years for the purposes de-
scribed in section 642(c), 
‘‘(E) the total income of the trust within 
such year and the expenses attributable thereto, 
and 
‘‘(F) a balance sheet showing the assets, li-
abilities, and net worth of the trust as of the 
beginning of such year. 
‘‘(2) EXCEPTIONS.—Paragraph (1) shall not 
apply to a trust for any taxable year if— 
‘‘(A) all the net income for such year, de-
termined under the applicable principles of the 
law of trusts, is required to be distributed cur-
rently to the beneficiaries, or 
‘‘(B) the trust is described in section 
4947(a)(1).’’. 
(2) INCREASE IN PENALTY RELATING TO FIL-
ING OF INFORMATION RETURN BY SPLIT-INTEREST 
TRUSTS.—Paragraph (2) of section 6652(c) (relating 
to returns by exempt organizations and by certain 
trusts) is amended by adding at the end the fol-
lowing new subparagraph: 
‘‘(C) SPLIT-INTEREST
TRUSTS.—In the 
case of a trust which is required to file a return
under section 6034(a), subparagraphs (A) and 
(B) of this paragraph shall not apply and para-
graph (1) shall apply in the same manner as if 
such return were required under section 6033, 
except that— 
‘‘(i) the 5 percent limitation in the 
second sentence of paragraph (1)(A) shall 
not apply, 
‘‘(ii) in the case of any trust with 
gross income in excess of $250,000, the 
first sentence of paragraph (1)(A) shall be 
applied by substituting ‘$100’ for ‘$20’, 
and the second sentence thereof shall be 
applied by substituting ‘$50,000’ for 
‘$10,000’, and 
‘‘(iii) the third sentence of paragraph 
(1)(A) shall be disregarded. 
In addition to any penalty imposed on the trust 
pursuant to this subparagraph, if the person re-
quired to file such return knowingly fails to file 
the return, such penalty shall also be imposed 
on such person who shall be personally liable 
for such penalty.’’. 
(3) CONFIDENTIALITY
OF
NONCHARITABLE 
BENEFICIARIES.—Subsection (b) of section 6104
I
103D CONGRESS
1ST SESSION
H. R. 2277
To provide grants to States and Indian tribes to provide payments for labor
and related costs associated with the repair and rehabilitation of elemen-
tary school, secondary school, and Indian tribal school facilities.
IN THE HOUSE OF REPRESENTATIVES
MAY 26, 1993
Mr. MILLER of California (for himself, Mr. STARK, Mr. YATES, Ms. WOOL-
SEY, Mr. GUTIERREZ, Mrs. MALONEY, Mr. BARRETT of Wisconsin, Mr.
RANGEL, Mr. HINCHEY, Mr. OLVER, Mr. BONIOR, Mr. RUSH, Mr.
BLACKWELL, Ms. DELAURO, Mr. ROMERO, Miss. COLLINS of Michigan)
introduced the following bill; which was referred to the Committee on
Education and Labor
A BILL
To provide grants to States and Indian tribes to provide
payments for labor and related costs associated with
the repair and rehabilitation of elementary school, sec-
ondary school, and Indian tribal school facilities.
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 ‘‘School Repair and
Rehabilitation Act’’.
only with respect to items and services that are 
furnished to an uninsured individual (as defined 
in subparagraph (C)) pursuant to section 1867 
of the Social Security Act and to post-stabiliza-
tion services (as defined in subparagraph (D)) 
furnished to such an individual; 
‘‘(II) nothing in paragraph (1)(D) shall be 
construed as preventing a physician or physi-
cian group described in subparagraph (B)(ii) 
from making the application referred to in such 
paragraph or as conditioning the deeming of a 
physician or physician group that makes such 
an application upon receipt by the Secretary of 
an application from the hospital or emergency 
department that employs or contracts with the 
physician or group; 
‘‘(III) notwithstanding paragraph (3), this 
paragraph shall apply only with respect to 
causes of action arising from acts or omissions 
that occur on or after January 1, 2005; 
‘‘(IV) paragraph (5) shall not apply to a 
physician or physician group described in sub-
paragraph (B)(ii); 
‘‘(V) the Attorney General, in consultation 
with the Secretary, shall make separate esti-
mates under subsection (k)(1) with respect to 
entities described in subparagraph (B) and enti-
ties described in paragraph (4) (other than 
those described in subparagraph (B)), and the 
Secretary shall establish separate funds under 
subsection (k)(2) with respect to such groups of 
entities, and any appropriations under this sub-
section for entities described in subparagraph 
(B) shall be separate from the amounts author-
ized by subsection (k)(2); 
‘‘(VI) notwithstanding subsection (k)(2), 
the amount of the fund established by the Sec-
retary under such subsection with respect to en-
tities described in subparagraph (B) may ex-
ceed a total of $10,000,000 for a fiscal year; 
and 
‘‘(VII) subsection (m) shall not apply to 
entities described in subparagraph (B). 
‘‘(B) An entity described in this subparagraph is— 
‘‘(i) a hospital or an emergency department to 
which section 1867 of the Social Security Act ap-
plies; and 
‘‘(ii) a physician or physician group that is em-
ployed by, or under contract with, such hospital or
department to furnish items and services to individ-
uals under such section. 
‘‘(C) For purposes of this paragraph, the term ‘unin-
sured individual’ means an individual who, at the time 
treatment is provided by an entity described in subpara-
graph (B) for purposes of complying with section 1867 
of the Social Security Act— 
‘‘(i) does not have coverage under— 
‘‘(I) a group health plan (as defined in sec-
tion 2791(a)(1)); 
‘‘(II) part A, B, or (C) of title XVIII of 
the Social Security Act; or 
‘‘(III) a State plan under title XIX of such 
Act; and 
‘‘(ii) does not have health insurance coverage 
(as defined in section 2791(b)(1)) from any other 
source. 
‘‘(D) For purposes of this paragraph, the term ‘post- 
stabilization services’ means, with respect to an individual 
who has been treated by an entity described in subpara-
graph (B) for purposes of complying with section 1867 
of the Social Security Act, services that are— 
‘‘(i) related to the condition that was so treated; 
and
‘‘(ii) provided after the individual is stabilized 
in order to maintain the stabilized condition or to 
improve or resolve the individual’s condition. 
‘‘(E)(i) Nothing in this paragraph (or in any other 
provision of this section as such provision applies to enti-
ties described in subparagraph (B) by operation of sub-
paragraph (A)) shall be construed as authorizing or re-
quiring the Secretary to make payments to such entities, 
the budget authority for which is not provided in advance 
by appropriation Acts. 
‘‘(ii) The Secretary shall limit the total amount of 
payments under this paragraph for a fiscal year to the 
total amount appropriated in advance by appropriation 
Acts for such purpose for such fiscal year. If the total 
amount of payments that would otherwise be made under 
this paragraph for a fiscal year exceeds such total amount 
appropriated, the Secretary shall take such steps as may 
be necessary to ensure that the total amount of payments 
under this paragraph for such fiscal year does not exceed 
such total amount appropriated.’’.