datamatters24/research-document-archive huggingface dataset:
I
104TH CONGRESS
1ST SESSION
H. R. 2380
To amend the Internal Revenue Code of 1986 to permit the issuance of
tax-exempt bonds for air and water pollution control facilities.
IN THE HOUSE OF REPRESENTATIVES
SEPTEMBER 21, 1995
Mr. MCHALE 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 permit
the issuance of tax-exempt bonds for air and water pollu-
tion control 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 ‘‘Pollution Control
Equipment Investment Act of 1995’’.
SEC. 2. TAX-EXEMPT BONDS FOR AIR AND WATER POLLU-
TION CONTROL FACILITIES.
(a) IN GENERAL.—Subsection (a) of section 142 of
the Internal Revenue Code of 1986 (defining exempt facil-
ity bond) is amended by striking ‘‘or’’ at the end of para-
graph (11), by striking the period at the end of paragraph
(12) and inserting ‘‘, or’’, and by adding at the end the
following new paragraph:
‘‘(13) air or water pollution control facilities.’’
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to obligations issued after the
date of the enactment of this Act.
Æ
I
104TH CONGRESS
1ST SESSION
H. R. 2381
To amend the Internal Revenue Code of 1986 to disregard up to $15,000,000
of capital expenditures in applying the provisions permitting a
$10,000,000 limit on qualified small issue bonds.
IN THE HOUSE OF REPRESENTATIVES
SEPTEMBER 21, 1995
Mr. MCHALE 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 disregard
up to $15,000,000 of capital expenditures in applying
the provisions permitting a $10,000,000 limit on quali-
fied small issue bonds.
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 ‘‘Capital Expenditure
Expansion Act of 1995’’.
SEC. 2. MODIFICATION OF CAPITAL EXPENDITURE RULES
RELATING 
TO 
QUALIFIED 
SMALL 
ISSUE
BONDS.
(a) IN GENERAL.—Subparagraph (A) of section
144(a)(4) of the Internal Revenue Code of 1986 (relating
to $10,000,000 limit in certain cases) is amended by add-
ing at the end the following new flush sentence:
‘‘Capital expenditures (financed otherwise than
out of the proceeds of outstanding tax-exempt
issues) shall not be taken into account under
clause (ii) to the extent such expenditures do
not exceed $15,000,000.’’
(b) TECHNICAL AMENDMENT.—Paragraph (4) of
section 144(a) of such Code is amended by striking sub-
paragraph (F).
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to—
(1) obligations issued after the date of the en-
actment of this Act, and
(2) capital expenditures made after such date
with respect to obligations issued on or before such
date.
Æ
I
104TH CONGRESS
1ST SESSION
H. R. 2382
To amend the Internal Revenue Code of 1986 to allow employers a credit
against income tax for 20 percent of the employee training expenses
paid or incurred by the employer.
IN THE HOUSE OF REPRESENTATIVES
SEPTEMBER 21, 1995
Mr. MCHALE 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 allow em-
ployers a credit against income tax for 20 percent of
the employee training expenses paid or incurred by the
employer.
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 ‘‘Job Training Tax
Credit Act of 1995’’.
SEC. 2. EMPLOYER CREDIT FOR JOB TRAINING PROGRAM
EXPENSES.
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
1986 (relating to business-related credits) is amended by
adding at the end the following new section:
‘‘SEC. 45C. JOB TRAINING PROGRAM EXPENSES.
‘‘(a) GENERAL RULE.—For purposes of section 38,
in the case of an employer, the job training program credit
determined under this section is an amount equal to 20
percent of job training program expenses paid or incurred
by the taxpayer during the taxable year.
‘‘(b) LIMITATION.—The amount of job training pro-
gram expenses with respect to an employee which may be
taken into account under subsection (a) for the taxable
year shall not exceed $6,000.
‘‘(c) JOB TRAINING PROGRAM EXPENSES.—For pur-
poses of this section, the term ‘job training program ex-
penses’ means expenses incurred by reason of the partici-
pation of an employee of the taxpayer in any job training
program funded in whole or in part with Federal funds.’’
(b) CREDIT TO BE PART OF GENERAL BUSINESS
CREDIT.—Subsection (b) of section 38 of such Code is
amended by striking ‘‘plus’’ at the end of paragraph (10),
by striking the period at the end of paragraph (11) and
inserting ‘‘, plus’’, and by adding at the end the following
new paragraph:
‘‘(12) in the case of an employer, the job train-
ing program credit determined under section 45C.’’
(c) CLERICAL AMENDMENT.—The table of sections
for subpart D of part IV of subchapter A of chapter 1
of such Code is amended by adding at the end the follow-
ing new item:
‘‘Sec. 45C. Job training program expenses.’’
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to amounts paid or incurred after
the date of the enactment of this Act in taxable years end-
ing after such date.
Æ
I
104TH CONGRESS
1ST SESSION
H. R. 2384
To amend the Internal Revenue Code of 1986 to restore the 10 percent
regular investment tax credit.
IN THE HOUSE OF REPRESENTATIVES
SEPTEMBER 21, 1995
Mr. MCHALE 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 10 percent regular investment tax credit.
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 ‘‘Investment Tax Credit
Act of 1995’’.
SEC. 2. RESTORATION OF INVESTMENT CREDIT.
(a) ALLOWANCE OF CREDIT.—Section 46 of the In-
ternal Revenue Code of 1986 (relating to amount of in-
vestment credit) is amended by striking ‘‘and’’ at the end
of paragraph (2), by striking the period at the end of para-
graph (3) and inserting ‘‘, and’’, and by adding at the
end thereof the following new paragraph:
‘‘(4) the general investment credit.’’
(b) AMOUNT OF CREDIT.—Section 48 of such Code
is amended by adding at the end thereof the following new
subsection:
‘‘(c) GENERAL INVESTMENT CREDIT.—
‘‘(1) IN GENERAL.—For purposes of section 46,
the general investment credit for any taxable year is
an amount equal to 10 percent of the qualified in-
vestment for such taxable year.
‘‘(2) QUALIFIED INVESTMENT.—
‘‘(A) IN GENERAL.—For purposes of para-
graph (1), the qualified investment for any tax-
able year is the aggregate of—
‘‘(i) the applicable percentage of the
basis of each new section 38 property
placed in service by the taxpayer during
such taxable year, plus
‘‘(ii) the applicable percentage of the
cost of each used section 38 property
placed in service by the taxpayer during
such taxable year.
‘‘(B) 
APPLICABLE
PERCENTAGE.—For
purposes of subparagraph (A), the applicable
percentage for any property shall be determined
under paragraphs (2) and (7) of section 46(c)
(as in effect on the day before the date of the
enactment of the Revenue Reconciliation Act of
1990).
‘‘(C) CERTAIN
RULES
MADE
APPLICA-
BLE.—The provisions of subsections (b) and (c)
of section 48 (as in effect on the day before the
date of the enactment of the Revenue Reconcili-
ation Act of 1990) shall apply for purposes of
this paragraph.
‘‘(3) SECTION 38 PROPERTY.—For purposes of
this part, the term ‘section 38 property’ means—
‘‘(A) tangible personal property (other
than an air conditioning or heating unit), or
‘‘(B) other tangible property (not including
a building and its structural components) but
only if such property—
‘‘(i) is used as an integral part of
manufacturing, production, or extraction
or of furnishing transportation, commu-
nications, electrical energy, gas, water, or
sewage disposal services,
I
104TH CONGRESS
1ST SESSION
H. R. 2385
To amend the Internal Revenue Code of 1986 to increase the exclusion
for gain from certain small business stock to 100 percent for stock
held for more than 10 years.
IN THE HOUSE OF REPRESENTATIVES
SEPTEMBER 21, 1995
Mr. MCHALE introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to increase
the exclusion for gain from certain small business stock
to 100 percent for stock held for more than 10 years.
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 ‘‘Capital Gains Exclu-
sion Expansion Act of 1995’’.
SEC. 2. 100 PERCENT EXCLUSION FOR GAIN FROM CERTAIN
SMALL BUSINESS STOCK HELD FOR MORE
THAN 10 YEARS.
(a) IN GENERAL.—Subsection (a) of section 1202 of
the Internal Revenue Code of 1986 (relating to 50-percent
exclusion for gain from certain small business stock) is
amended by adding at the end the following: ‘‘In the case
of qualified small business stock held for more than 10
years, the preceding sentence shall be applied by substitut-
ing ‘100 percent’ for ‘50 percent’. Subsections (g)(2) and
(h)(1) shall be applied by substituting ‘10 years’ for ‘5
years’ for purposes of determining whether stock is de-
scribed in the preceding sentence.’’
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to stock issued after August 10,
1993.
Æ
113TH CONGRESS 
2D SESSION 
H. R. 3979 
AN ACT 
To amend the Internal Revenue Code of 1986 to ensure 
that emergency services volunteers are not taken into 
account as employees under the shared responsibility re-
quirements contained in the Patient Protection and Af-
fordable Care Act. 
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 ‘‘Protecting Volunteer 
Firefighters and Emergency Responders Act of 2014’’. 
SEC. 2. EMERGENCY SERVICES, GOVERNMENT, AND CER-
TAIN NONPROFIT VOLUNTEERS. 
(a) IN GENERAL.—Section 4980H(c) of the Internal 
Revenue Code of 1986 is amended by redesignating para-
graphs (5), (6), and (7) as paragraphs (6), (7), and (8), 
respectively, and by inserting after paragraph (4) the fol-
lowing new paragraph: 
‘‘(5) SPECIAL RULES FOR CERTAIN EMERGENCY 
SERVICES, GOVERNMENT, AND NONPROFIT VOLUN-
TEERS.— 
‘‘(A) 
EMERGENCY
SERVICES
VOLUN-
TEERS.—Qualified services rendered as a bona 
fide volunteer to an eligible employer shall not 
be taken into account under this section as 
service provided by an employee. For purposes 
of the preceding sentence, the terms ‘qualified 
services’, ‘bona fide volunteer’, and ‘eligible em-
ployer’ shall have the respective meanings given 
such terms under section 457(e). 
‘‘(B) CERTAIN OTHER GOVERNMENT AND 
NONPROFIT VOLUNTEERS.— 
‘‘(I) IN GENERAL.—Services rendered 
as a bona fide volunteer to a specified em-
(i) The term ‘‘old-law DIC rates’’ means the
dollar amounts in effect under section 1311(a)(3) of
title 38, United States Code.
(ii) The term ‘‘new-law DIC rate’’ means the
dollar amount in effect under section 1311(a)(1) of
title 38, United States Code.
(d) SPECIAL RULE.—The Secretary may adjust ad-
ministratively, consistent with the increases made under
subsection (a), the rates of disability compensation pay-
able to persons within the purview of section 10 of Public
Law 85–857 (72 Stat. 1263) who are not in receipt of
compensation payable pursuant to chapter 11 of title 38,
United States Code.
(e) PUBLICATION
OF ADJUSTED RATES.—At the
same time as the matters specified in section 215(i)(2)(D)
of the Social Security Act (42 U.S.C. 415(i)(2)(D)) are
required to be published by reason of a determination
made under section 215(i) of such Act during fiscal year
1995, the Secretary of Veterans Affairs shall publish in
the Federal Register the amounts specified in subsection
(b), as increased pursuant to subsection (a).
Æ
ployer shall not be taken into account 
under this section as service provided by 
an employee. 
‘‘(ii) BONA
FIDE
VOLUNTEER.—For 
purposes of this subparagraph, the term 
‘bona fide volunteer’ means an employee of 
a specified employer whose only compensa-
tion from such employer is in the form 
of— 
‘‘(I) reimbursement for (or rea-
sonable allowance for) reasonable ex-
penses incurred in the performance of 
services by volunteers, or 
‘‘(II) reasonable benefits (includ-
ing length of service awards), and 
nominal fees, customarily paid by 
similar entities in connection with the 
performance of services by volunteers. 
‘‘(iii) 
SPECIFIED
EMPLOYER.—For 
purposes of this subparagraph, the term 
‘specified employer’ means— 
‘‘(I) any government entity, and 
‘‘(II) any organization described 
in section 501(c) and exempt from tax 
under section 501(a).
‘‘(iv) COORDINATION WITH SUBPARA-
GRAPH (A).—This subparagraph shall not 
fail to apply with respect to services merely 
because such services are qualified services 
(as defined in section 457(e)(11)(C)).’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to months beginning after Decem-
ber 31, 2013. 
Passed the House of Representatives March 11, 
2014. 
Attest: 
Clerk.
113TH CONGRESS 
2D SESSION 
H. R. 3979 
AN ACT 
To amend the Internal Revenue Code of 1986 to 
ensure that emergency services volunteers are not 
taken into account as employees under the 
shared responsibility requirements contained in 
the Patient Protection and Affordable Care Act.
V
104TH CONGRESS
1ST SESSION
H. R. 2388
To authorize the Secretary of Transportation to issue a certificate of docu-
mentation with appropriate endorsement for employment in the coastwise
trade and fisheries for the vessel SHAKA MARU.
IN THE HOUSE OF REPRESENTATIVES
SEPTEMBER 21, 1995
Mr. LIVINGSTON introduced the following bill; which was referred to the
Committee on Transportation and Infrastructure
A BILL
To authorize the Secretary of Transportation to issue a
certificate of documentation with appropriate endorse-
ment for employment in the coastwise trade and fisheries
for the vessel SHAKA MARU.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
That notwithstanding section 27 of the Merchant Marine
Act, 1920 (46 App. U.S.C. 883), the Act of June 19, 1886
(46 App. U.S.C. 289), and sections 12106 and 12108 of
title 46, United States Code, the Secretary of Transpor-
tation may issue a certificate of documentation with ap-
propriate endorsement for employment in the coastwise
trade or fisheries (or both) for the vessel SHAKA MARU
(United States official number 983176).
Æ
104TH CONGRESS
1ST SESSION
H. R. 238
AN ACT
To provide for the protection of wild horses within
the Ozark National Scenic Riverways and pro-
hibit the removal of such horses.
104TH CONGRESS
1ST SESSION
H. R. 238
AN ACT
To provide for the protection of wild horses within the Ozark
National Scenic Riverways and prohibit the removal of
such horses.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. FREE-ROAMING HORSES.
Section 7 of the Act entitled ‘‘An Act to provide for
the establishment of the Ozark National Scenic Riverways
in the State of Missouri, and for other purposes’’, ap-
proved August 27, 1964 (16 U.S.C. 460m–6), is amended
to read as follows:
‘‘SEC. 7. (a) The Secretary, in accordance with this
section, shall allow free-roaming horses in the Ozark Na-
tional Scenic Riverways. Within 180 days after enactment
of this section, the Secretary shall enter into an agreement
with the Missouri Wild Horse League or another qualified
nonprofit entity to provide for management of free-roam-
ing horses. The agreement shall provide for cost-effective
management of the horses and limit Federal expenditures
to the costs of monitoring the agreement. The Secretary
shall issue permits for adequate pastures to accommodate
the historic population level of the free-roaming horse
herd, which shall be not less than the number of horses
in existence on the date of the enactment of this section
nor more than 50.
‘‘(b) The Secretary may not remove, or assist in or
permit the removal of, any free-roaming horses from Fed-
eral lands within the boundary of the Ozark National Sce-
nic Riverways unless the entity with whom the Secretary
entered into the agreement under subsection (a), following
notice and a 180-day response period, substantially fails
to meet the terms and conditions of the agreement or in
the case of an emergency as defined in the agreement.
‘‘(c) Nothing in this section shall be construed as cre-
ating additional liability for the United States for any
damages caused by the free-roaming horses to property
located inside or outside the boundaries of the Ozark Na-
tional Scenic Riverways.’’.
Passed the House of Representatives November 7,
1995.
Attest:
Clerk.
I
104TH CONGRESS
1ST SESSION
H. R. 238
To provide for the protection of wild horses within the Ozark National
Scenic Riverways and prohibit the removal of such horses.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 4, 1995
Mr. EMERSON (for himself, Mr. SKELTON, and Mr. HANCOCK) introduced the
following bill; which was referred to the Committee on Resources
A BILL
To provide for the protection of wild horses within the Ozark
National Scenic Riverways and prohibit the removal of
such horses.
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 ‘‘Ozark Wild Horses
Protection Act’’.
SEC. 2. PROTECTION OF FREE-ROAMING HORSES.
The first section of the Act entitled ‘‘An Act to pro-
vide for the establishment of the Ozark National Scenic
Riverways in the State of Missouri, and for other pur-
poses’’, approved August 27, 1964 (78 Stat. 608; 16
U.S.C. 460m), is amended in the first sentence by insert-
ing ‘‘protection and preservation of free-roaming horses,’’
after ‘‘wildlife,’’.
SEC. 3. PROHIBITION OF REMOVAL OF HORSES.
Section 5 of the Act entitled ‘‘An Act to provide for
the establishment of the Ozark National Scenic Riverways
in the State of Missouri, and for other purposes’’, ap-
proved August 27, 1964 (78 Stat. 609; 16 U.S.C. 460m–
4), is amended by adding the following new subsection at
the end:
‘‘(c) The Secretary may not remove, or allow or assist
in the removal of, any free-roaming horse from Federal
lands within the boundaries of the Ozark National Scenic
Riverways, except in the case of medical emergency or nat-
ural disaster.’’.
Æ
IIA
104TH CONGRESS
1ST SESSION
H. R. 238
IN THE SENATE OF THE UNITED STATES
NOVEMBER 8, 1995
Received; read twice and referred to the Committee on Energy and Natural
Resources
To provide for the protection of wild horses within the Ozark
National Scenic Riverways and prohibit the removal of
such horses.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. FREE-ROAMING HORSES.
Section 7 of the Act entitled ‘‘An Act to provide for
the establishment of the Ozark National Scenic Riverways
HR 238 RFS
in the State of Missouri, and for other purposes’’, ap-
proved August 27, 1964 (16 U.S.C. 460m–6), is amended
to read as follows:
‘‘SEC. 7. (a) The Secretary, in accordance with this
section, shall allow free-roaming horses in the Ozark Na-
tional Scenic Riverways. Within 180 days after enactment
of this section, the Secretary shall enter into an agreement
with the Missouri Wild Horse League or another qualified
nonprofit entity to provide for management of free-roam-
ing horses. The agreement shall provide for cost-effective
management of the horses and limit Federal expenditures
to the costs of monitoring the agreement. The Secretary
shall issue permits for adequate pastures to accommodate
the historic population level of the free-roaming horse
herd, which shall be not less than the number of horses
in existence on the date of the enactment of this section
nor more than 50.
‘‘(b) The Secretary may not remove, or assist in or
permit the removal of, any free-roaming horses from Fed-
eral lands within the boundary of the Ozark National Sce-
nic Riverways unless the entity with whom the Secretary
entered into the agreement under subsection (a), following
notice and a 180-day response period, substantially fails
to meet the terms and conditions of the agreement or in
the case of an emergency as defined in the agreement.
HR 238 RFS
‘‘(c) Nothing in this section shall be construed as cre-
ating additional liability for the United States for any
damages caused by the free-roaming horses to property
located inside or outside the boundaries of the Ozark Na-
tional Scenic Riverways.’’.
Passed the House of Representatives November 7,
1995.
Attest:
ROBIN H. CARLE,
Clerk.
to be provided under paragraph (1) shall, upon the vol-
untary or involuntary termination of employment, be paid
for the unused compensatory time at a rate of compensation
not less than—
‘‘(i) the average regular rate received by such
employee during the last 3 years of the employee’s em-
ployment, or
‘‘(ii) the final regular rate received by such em-
ployee,
whichever is higher.
‘‘(C) Any payment owed to an employee under this
subsection for unused compensatory time shall, for purposes
of section 16(b), be considered unpaid overtime compensa-
tion.
‘‘(7) An employee—
‘‘(A) who has accrued compensatory time off au-
thorized to be provided under paragraph (1), and
‘‘(B) who has requested the use of such compen-
satory time,
shall be permitted by the employee’s employer to use such
time within a reasonable period after making the request
if the use of the compensatory time does not unduly disrupt
the operations of the employer.’’; and
(2) by redesignating paragraphs (6) and (7) as
paragraphs (8) and (9), respectively.
‘‘(e) LIMITATION ON ALTERING ABILITY TO PAY DE-
TERMINATION.—No alteration in the ability to pay deter-
mination for the Umatilla Basin Project irrigation districts
may be made as a result of the irrigation district boundary
adjustments made by subsection (a).
‘‘SEC. 217. WATER PROTECTION AND MANAGEMENT.
‘‘The Secretary, in cooperation with the Confederated
Tribes of the Umatilla Indian Reservation (hereinafter in
this section referred to as the ‘Tribes’), shall initiate discus-
sions with the State of Oregon (hereinafter in this section
referred to as the ‘State’) regarding the Tribes’ water claims
and other water needs in the Umatilla River Basin. To fa-
cilitate these discussions of water claims, the Secretary shall
do the following:
‘‘(1) The Secretary, taking into account the fa-
cilities and analyses authorized by sections 215
through 219, shall work with the State, the Tribes, ir-
rigation districts, the Bonneville Power Administra-
tion, and the affected public to develop a water man-
agement plan for the Umatilla River Basin. The plan
shall address restoration of the Umatilla River Basin
anadromous fishery. The Secretary shall also develop
an integrated ground water/surface water model of the
Upper Umatilla River Basin.