datamatters24/research-document-archive huggingface dataset:
†
HR 3768 EAS
charge is by reason of the damage sustained by the tax-
payer in connection with Hurricane Katrina.
(b) EXCEPTION.—Subsection (a) shall not apply to
any indebtedness incurred in connection with a trade or
business.
(c) DENIAL OF DOUBLE BENEFIT.—The amount ex-
cluded from gross income under subsection (a) shall be
applied to reduce the tax attributes of the taxpayer as pro-
vided in section 108(b) of such Code.
(d) EFFECTIVE DATE.—This section shall apply to
discharges made on or after August 29, 2005, and before
January 1, 2007.
SEC. 402. SUSPENSION OF CERTAIN LIMITATIONS ON PER-
SONAL CASUALTY LOSSES.
Paragraphs (1) and (2)(A) of section 165(h) of the
Internal Revenue Code of 1986 shall not apply to losses
described in section 165(c)(3) of such Code which are at-
tributable to Hurricane Katrina. In the case of any other
losses, section 165(h)(2)(A) of such Code shall be applied
without regard to the losses referred to in the preceding
sentence.
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HR 3768 EAS
SEC. 403. REQUIRED EXERCISE OF AUTHORITY UNDER SEC-
TION 7508A FOR TAX RELIEF FOR VICTIMS OF
HURRICANE KATRINA.
(a) AUTHORITY INCLUDES SUSPENSION
OF PAY-
MENT OF EMPLOYMENT AND EXCISE TAXES.—Subpara-
graphs (A) and (B) of section 7508(a)(1) are amended
to read as follows:
‘‘(A) Filing any return of income, estate,
gift, employment, or excise tax;
‘‘(B) Payment of any income, estate, gift,
employment, or excise tax or any installment
thereof or of any other liability to the United
States in respect thereof;’’.
(b) APPLICATION
TO
VICTIMS
OF
HURRICANE
KATRINA.—In the case of any taxpayer determined by the
Secretary of the Treasury to be affected by the Presi-
dentially declared disaster relating to Hurricane Katrina,
any relief provided by the Secretary of the Treasury under
section 7508A of the Internal Revenue Code of 1986 shall
be for a period ending not earlier than February 28, 2006,
and shall be treated as applying to the filing of returns
relating to, and the payment of, employment and excise
taxes.
(c) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply for any period for performing
an act which has not expired before August 29, 2005.
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HR 3768 EAS
SEC. 404. SPECIAL MORTGAGE FINANCING RULES FOR
RESIDENCES 
LOCATED 
IN 
HURRICANE
KATRINA DISASTER AREA.
In the case of a residence located in a Hurricane
Katrina disaster area which replaces a residence destroyed
by Hurricane Katrina or which is being repaired for dam-
age caused by Hurricane Katrina, section 143 of the In-
ternal Revenue Code of 1986 shall be applied with the fol-
lowing modifications to financing provided with respect to
such residence within 3 years after the date of the disaster
declaration:
(1) Subsections (d) of such section 143 shall be
applied as if such residence were a targeted area
residence.
(2) The limitation under subsection (k)(4) of
such section 143 shall be increased (but not above
$150,000) to the extent the qualified home-improve-
ment loan is for the repair of damage caused by
Hurricane Katrina.
This section shall apply only with respect to bonds issued
after August 28, 2005, and before August 29, 2008.
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HR 3768 EAS
SEC. 405. EXTENSION OF REPLACEMENT PERIOD FOR NON-
RECOGNITION OF GAIN FOR PROPERTY LO-
CATED IN HURRICANE KATRINA DISASTER
AREA.
Notwithstanding subsections (g) and (h) of section
1033 of the Internal Revenue Code of 1986, clause (i) of
section 1033(a)(2)(B) of such Code shall be applied by
substituting ‘‘5 years’’ for ‘‘2 years’’ with respect to prop-
erty which is compulsorily or involuntarily converted as
a result of Hurricane Katrina in a Hurricane Katrina dis-
aster area, but only if substantially all of the use of the
replacement property is in such area.
SEC. 406. SPECIAL RULE FOR DETERMINING EARNED IN-
COME.
(a) IN GENERAL.—In the case of a qualified indi-
vidual, if the earned income of the taxpayer for the taxable
year of such taxpayer which includes August 28, 2005,
is less than the earned income which is attributable to the
taxpayer for the preceding taxable year, the credits al-
lowed under sections 24(d) and 32 of the Internal Revenue
Code of 1986 may, at the election of the taxpayer, be de-
termined by substituting—
(1) such earned income for the preceding tax-
able year, for
(2) such earned income for the taxable year
which includes August 28, 2005.
I 
109TH CONGRESS 
1ST SESSION H. R. 3180
To amend the Internal Revenue Code of 1986 to allow a deduction for 
qualified attorney fees in computing minimum tax. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 30, 2005
Mr. PAUL 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 a 
deduction for qualified attorney fees in computing min-
imum tax.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. DEDUCTION ALLOWED IN COMPUTING MIN-
IMUM TAX. 
(a) IN GENERAL.—Section 212 of the Internal Rev-
enue Code of 1986 (relating to expenses for production 
of income) is amended to read as follows: 
‘‘SEC. 212. EXPENSES FOR PRODUCTION OF INCOME. 
‘‘(a) ALLOWANCE OF DEDUCTION.—In the case of an 
individual, there shall be allowed as a deduction all the
ordinary and necessary expenses paid or incurred during 
the taxable year—
‘‘(1) for the production or collection of income, 
‘‘(2) for the management, conservation, or 
maintenance of property held for the production of 
income, or 
‘‘(3) in connection with the determination, col-
lection, or refund of any tax. 
‘‘(b) QUALIFIED ATTORNEY FEES.—For purposes of 
this section—
‘‘(1) ALLOWANCE OF DEDUCTION.—The ordi-
nary and necessary expenses paid or incurred for the 
production or collection of income (referred to in 
subsection (a)(1)) include qualified attorney fees. 
‘‘(2) DEDUCTION
ALLOWED
IN
COMPUTING 
MINIMUM TAX.—The deduction under subsection (a) 
for qualified attorney fees shall be allowed for pur-
poses of the tax imposed by section 55. 
‘‘(3) QUALIFIED ATTORNEY FEES.—The term 
‘qualified attorney fees’ means attorney fees and 
court costs paid by, or on behalf of, the taxpayer in 
connection with any judgment or settlement (wheth-
er by suit or agreement and whether as lump sum 
or periodic payments) resulting from a civil action 
brought by the taxpayer in a court of law.’’.
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2004.
Æ
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HR 3768 EAS
(b) QUALIFIED INDIVIDUAL.—For purposes of this
section, the term ‘‘qualified individual’’ means any indi-
vidual whose principal place of abode was (as of August
28, 2005) in any Hurricane Katrina disaster area.
(c) EARNED INCOME.—For purposes of this section,
the term ‘‘earned income’’ has the meaning given such
term under section 32(c) of such Code.
(d) SPECIAL RULES.—
(1) APPLICATION
TO
JOINT
RETURNS.—For
purpose of subsection (a), in the case of a joint re-
turn for a taxable year which includes August 28,
2005,
(A) such subsection shall apply if either
spouse is a qualified individual,
(B) the earned income which is attrib-
utable to the taxpayer for the preceding taxable
year shall be the sum of the earned income
which is attributable to each spouse for such
preceding taxable year, and
(C) the substitution described in such sub-
section shall apply only with respect to earned
income which is attributable to a spouse who is
a qualified individual.
(2) UNIFORM
APPLICATION
OF
ELECTION.—
Any election made under subsection (a) shall apply
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HR 3768 EAS
with respect to both section 24(d) and section 32 of
such Code.
(3) ERRORS
TREATED
AS
MATHEMATICAL
ERROR.—For purposes of section 6213 of such
Code, an incorrect use on a return of earned income
pursuant to subsection (a) shall be treated as a
mathematical or clerical error.
(4) NO EFFECT ON DETERMINATION OF GROSS
INCOME.—For purposes of the Internal Revenue
Code of 1986, gross income shall be determined
without regard to any substitution under subsection
(a).
SEC. 407. SECRETARIAL AUTHORITY TO MAKE ADJUST-
MENTS REGARDING TAXPAYER AND DEPEND-
ENCY STATUS.
With respect to taxable years beginning in 2005 or
2006, the Secretary of the Treasury or the Secretary’s del-
egate may make such adjustments in the application of
the internal revenue laws as may be necessary to ensure
that taxpayers do not lose any deduction or credit or expe-
rience a change of filing status by reason of temporary
relocations after Hurricane Katrina or by reason of the
receipt of hurricane relief. Any adjustments made under
the preceding sentence shall ensure that an individual is
IV 
110TH CONGRESS 
2D SESSION 
H. RES. 1511 
Expressing support for designation of the month of September as ‘‘National 
Brain Aneurysm Awareness Month’’. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 26, 2008 
Mr. TIBERI (for himself and Mr. MCCOTTER) submitted the following 
resolution; which was referred to the Committee on Energy and Commerce 
RESOLUTION 
Expressing support for designation of the month of 
September as ‘‘National Brain Aneurysm Awareness Month’’. 
Whereas a brain aneurysm is an abnormal saccular or 
fusiform bulging of an artery within the brain; 
Whereas it is estimated that 1 out of every 50 people within 
the United States will develop a brain aneurysm; 
Whereas a brain aneurysm is most likely to occur in people 
between the ages of 35 and 60; 
Whereas brain aneurysms are more likely to occur in women 
than in men by a 3-to-2 ratio; 
Whereas brain aneurysms are more likely to occur in African- 
Americans than Whites by a 2-to-1 ratio; 
Whereas various risk factors can contribute to the formation 
of a brain aneurysm: infection, tumors, traumatic head 
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I 
109TH CONGRESS 
1ST SESSION H. R. 3181
To amend the Internal Revenue Code of 1986 to exclude from gross income 
qualified attorney fees. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 30, 2005
Mr. PAUL 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 exclude 
from gross income qualified attorney fees.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. EXCLUSION OF ATTORNEY FEES. 
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
items specifically excluded from gross income) is amended 
by inserting after section 139A the following new section:
‘‘SEC. 139B. QUALIFIED ATTORNEY FEES. 
‘‘(a) GENERAL RULE.—In the case of an individual, 
gross income does not include qualified attorney fees paid 
by the individual. 
‘‘(b) QUALIFIED ATTORNEY FEES.—For purposes of 
this section, the term ‘qualified attorney fees’ means attor-
ney fees and court costs paid by, or on behalf of, the tax-
payer in connection with any judgment or settlement 
(whether by suit or agreement and whether as lump sum 
or periodic payments) resulting from a civil action brought 
by the taxpayer in a court of law.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for such part is amended by inserting after the item relat-
ing to section 139A the following new item:
‘‘Sec. 139B. Qualified attorney fees.’’.
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to attorney fees paid on or after 
January 1, 2005, with respect to any judgment or settle-
ment occurring on or after January 1, 2005.
Æ
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HR 3768 EAS
not taken into account by more than one taxpayer with
respect to the same tax benefit.
TITLE V—EMERGENCY
REQUIREMENT
SEC. 501. EMERGENCY REQUIREMENT.
Any provision of this Act causing an effect on re-
ceipts, budget authority, or outlays is designated as an
emergency requirement pursuant to section 402 of H.
Con. Res. 95 (109th Congress).
Attest:
Secretary.
109TH CONGRESS 
1ST SESSION H. R. 3768
AN ACT 
To provide emergency tax relief for persons affected by 
Hurricane Katrina.
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 ‘‘Katrina Emergency 
Tax Relief Act of 2005’’. 
SEC. 2. DESIGNATION AS EMERGENCY REQUIREMENT. 
Any provision of this Act causing an effect on re-
ceipts, budget authority, or outlays is designated as an 
emergency requirement pursuant to section 402 of H. 
Con. Res. 95 (109th Congress). 
TITLE I—GENERAL TAX RELIEF 
PROVISIONS 
SEC. 101. EXTENSION OF REPLACEMENT PERIOD FOR NON-
RECOGNITION OF GAIN. 
Clause (i) of section 1033(a)(2)(B) of the Internal 
Revenue Code of 1986 shall be applied by substituting ‘‘5 
years’’ for ‘‘2 years’’ with respect to property which—
(1) is located in an area determined by the 
President to warrant individual or individual and 
public assistance from the Federal Government 
under the Robert T. Stafford Disaster Relief and 
Emergency Assistance Act by reason of Hurricane 
Katrina, and 
(2) is compulsorily or involuntarily converted as 
a result of such hurricane, 
but only if substantially all of the use of the replacement 
property is located in any such area.
ments made by this Act) shall be at the discretion 
of the Attorney General.
Æ
646 
HR 4986 RDS 
(3) Disseminating information about commer-
cial technologies identified pursuant to paragraph 
(2) to commanders of combatant commands and 
other potential users of such technologies. 
(4) Identifying gaps in commercial technologies 
and working to stimulate investment in research and 
development in the public and private sectors to ad-
dress those gaps. 
(5) Enhancing internal data and communica-
tions systems of the Department of Defense for 
sharing and retaining information regarding com-
mercial technology priorities and needs, technologies 
available to meet such priorities and needs, and on-
going research and development directed toward 
gaps in such technologies. 
(6) Developing mechanisms, including web- 
based mechanisms, to facilitate communications with 
industry regarding the priorities and needs of the 
Department of Defense identified pursuant to para-
graph (1) and commercial technologies available to 
address such priorities and needs. 
(7) Assisting in the development of guides to 
help small information technology companies with 
promising technologies to understand and navigate 
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(d) EXCEPTION FOR REAL PROPERTY OUTSIDE DIS-
ASTER AREA.—Subsection (a) shall not apply to any dis-
charge of indebtedness to the extent that real property 
constituting security for such indebtedness is located out-
side of the area described in subsection (c). 
(e) DENIAL OF DOUBLE BENEFIT.—The amount ex-
cluded from gross income under subsection (a) shall be 
applied to reduce the tax attributes of the taxpayer as pro-
vided in section 108(b) of the Internal Revenue Code of 
1986. 
(f) APPLICATION.—This section shall not apply to 
discharges after December 31, 2006. 
SEC. 105. SPECIAL RULES FOR MORTGAGE REVENUE 
BONDS. 
(a) IN GENERAL.—In the case of financing provided 
with respect to a qualified Hurricane Katrina recovery res-
idence, subsection (d) of section 143 of the Internal Rev-
enue Code of 1986 shall be applied as if such residence 
were a targeted area residence. 
(b) QUALIFIED HURRICANE KATRINA RECOVERY 
RESIDENCE.—For purposes of this section, the term 
‘‘qualified Hurricane Katrina recovery residence’’ means 
any residence if such residence is located in an area which 
is determined by the President to warrant individual or 
individual and public assistance from the Federal Govern-
H. Res. 1514 
In the House of Representatives, U. S., 
September 28, 2008. 
Resolved, That the requirement of clause 6(a) of rule 
XIII for a two-thirds vote to consider a report from the Com-
mittee on Rules on the same day it is presented to the House 
is waived with respect to any resolution reported on the legis-
lative day of September 28, 2008, or September 29, 2008. 
Attest: 
Clerk.
IV 
House Calendar No. 285 
110TH CONGRESS 
2D SESSION 
H. RES. 1516 
Report No. [110–902] 
Providing for consideration of the bill (H.R. 7201) to amend the Internal 
Revenue Code of 1986 to provide incentives for energy production and 
conservation, and for other purposes and providing for consideration 
of the bill (H.R. 7202) to amend the Internal Revenue Code of 1986 
to extend certain expiring provisions, to provide individual income tax 
relief, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 28, 2008 
Mr. ARCURI, from the Committee on Rules, reported the following resolution; 
which was referred to the House Calendar and ordered to be printed 
RESOLUTION 
Providing for consideration of the bill (H.R. 7201) to amend 
the Internal Revenue Code of 1986 to provide incentives 
for energy production and conservation, and for other 
purposes and providing for consideration of the bill (H.R. 
7202) to amend the Internal Revenue Code of 1986 
to extend certain expiring provisions, to provide indi-
vidual income tax relief, and for other purposes. 
Resolved, That upon adoption of this resolution it 
shall be in order to consider in the House the bill (H.R. 
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I 
109TH CONGRESS 
1ST SESSION H. R. 3186 
To amend the Department of Housing and Urban Development Act to exclude 
amounts received as a military basic housing allowance from consider-
ation as income for purposes of eligibility for federally assisted low- 
income housing programs. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 30, 2005 
Mr. RYUN of Kansas (for himself, Mr. AL GREEN of Texas, Mr. NEY, Mr. 
JONES of North Carolina, Mr. NEUGEBAUER, Mr. REYES, Mr. ORTIZ, 
and Mr. TIBERI) introduced the following bill; which was referred to the 
Committee on Financial Services 
A BILL 
To amend the Department of Housing and Urban Develop-
ment Act to exclude amounts received as a military basic 
housing allowance from consideration as income for pur-
poses of eligibility for federally assisted low-income hous-
ing programs. 
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 ‘‘Build Houses for Our 
Military’s Enlisted Servicemembers Act’’ or the ‘‘Build 
HOMES Act’’.
SEC. 2. EXCLUSION OF CERTAIN AMOUNTS FROM INCOME 
FOR PURPOSES OF ELIGIBILITY FOR FEDER-
ALLY ASSISTED LOW-INCOME HOUSING PRO-
GRAMS. 
The Department of Housing and Urban Development 
Act is amended by inserting after section 12 (42 U.S.C. 
3537a) the following new section: 
‘‘SEC. 13. EXCLUSION OF CERTAIN AMOUNTS FROM IN-
COME. 
‘‘Notwithstanding any other provision of law, 
amounts received by a member of the Armed Forces under 
section 403 of title 37, United States Code, as a basic 
allowance for housing shall not be treated as income for 
purposes of determining, for purposes of any program of 
the Department of Housing and Urban Development or 
any other agency of the Federal Government for housing 
assistance (including any program for grants, loans, sub-
sidies, advances, guarantees, credits, or other financial as-
sistance), the eligibility of the member or the member’s 
family, or a dependent of the member or such dependent’s 
family, for— 
‘‘(1) assistance under such program; or 
‘‘(2) occupancy in any dwelling unit in any 
building or project for which assistance under such 
program is provided.’’. 
Æ
which a rollover contribution of such 
distribution could be made under sec-
tion 402(c), 403(a)(4), 403(b)(8), or 
408(d)(3), as the case may be. 
‘‘(II) TREATMENT
OF
REPAY-
MENTS FOR DISTRIBUTIONS FROM EL-
IGIBLE
RETIREMENT
PLANS
OTHER 
THAN
IRAS.—For purposes of this 
title, if a contribution is made pursu-
ant to subclause (I) with respect to a 
qualified 
disaster-relief 
distribution 
from an eligible retirement plan (as so 
defined) other than an individual re-
tirement plan, then the taxpayer shall, 
to the extent of the amount of the 
contribution, be treated as having re-
ceived the qualified disaster-relief dis-
tribution in an eligible rollover dis-
tribution 
(as 
defined 
in 
section 
402(c)(4)) and as having transferred 
the amount to the eligible retirement 
plan in a direct trustee to trustee 
transfer within 60 days of the dis-
tribution.
‘‘(III) TREATMENT
OF
REPAY-
MENTS
FOR
DISTRIBUTIONS
FROM 
IRAS.—For purposes of this title, if a 
contribution is made pursuant to sub-
clause (I) with respect to a qualified 
disaster-relief distribution from an in-
dividual retirement plan, then, to the 
extent of the amount of the contribu-
tion, the qualified disaster-relief dis-
tribution shall be treated as a dis-
tribution 
described 
in 
section 
408(d)(3) and as having been trans-
ferred to the eligible retirement plan 
in a direct trustee to trustee transfer 
within 60 days of the distribution. 
‘‘(IV) APPLICATION TO GOVERN-
MENTAL SECTION 457 PLANS.—In de-
termining whether any distribution is 
a qualified disaster-relief distribution 
for purposes of this clause, an eligible 
deferred compensation plan (as de-
fined in section 457(b)) maintained by 
an employer described in section 
457(e)(1)(A) shall be treated as a 
qualified retirement plan.
‘‘(iv) QUALIFIED
DISASTER-RELIEF 
DISTRIBUTION.—For purposes of this sub-
paragraph, the term ‘qualified disaster-re-
lief distribution’ means any distribution—
‘‘(I) to an individual who has 
sustained a loss as a result of a major 
disaster declared under section 401 of 
the Robert T. Stafford Disaster Relief 
and Emergency Assistance Act by rea-
son of Hurricane Katrina and who 
has a principal place of abode imme-
diately before the declaration in a 
qualified disaster area, and 
‘‘(II) which is made during the 1-
year period beginning on the date 
such declaration is made. 
‘‘(v) QUALIFIED
DISASTER
AREA.—
For purposes of this subparagraph, the 
term ‘qualified disaster area’ means any 
area which is determined by the President 
to warrant individual or individual and 
public assistance from the Federal Govern-
ment under the Robert T. Stafford Dis-
aster Relief and Emergency Assistance Act 
by reason of Hurricane Katrina.’’.
(3) by inserting the following before subclause 
(V), as so redesignated by paragraph (2) of this sub-
section: 
‘‘(I) The Administrator, in coordination with the Sec-
retary of Energy (hereinafter in this clause referred to as 
the ‘Secretary’), shall identify and publish in the Federal 
Register, within 12 months after the enactment of this sub-
clause and after notice and opportunity for public com-
ment, a list of 6 gasoline and diesel fuel blends to be used 
in States that have not received a waiver under section 
209(b) of this Act or any State dependent on refineries in 
such State for gasoline or diesel fuel supplies. The list shall 
be referred to as the ‘Federal Fuels List’ and shall include 
one Federal diesel fuel, one alternative diesel fuel blend ap-
proved under this subparagraph before enactment of this 
subclause, one conventional gasoline for ozone attainment 
areas, one reformulated gasoline (RFG) meeting the re-
quirements of subsection (k), and 2 additional gasoline 
blends with Reid vapor pressure (RVP) controls for use in 
ozone nonattainment areas of varying degrees of severity. 
None of the fuel blends identified under this subclause shall 
control fuel sulfur or toxics levels beyond levels required by 
regulations of the Administrator. 
‘‘(II) Gasoline and diesel fuel blends shall be included 
on the Federal Fuels List based on the Administrator’s