datamatters24/research-document-archive huggingface dataset:
IIA
104TH CONGRESS
1ST SESSION
H. R. 2336
IN THE SENATE OF THE UNITED STATES
DECEMBER 6, 1995
Received; read twice and referred to the Committee on Banking, Housing, and
Urban Affairs
AN ACT
To amend the Doug Barnard, Jr.—1996 Atlanta Centennial
Olympic Games Commemorative Coin Act, and for other
purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. CHANGES IN COIN SPECIFICATIONS.
Section 102 of the Doug Barnard, Jr.—1996 Atlanta
Centennial Olympic Games Commemorative Coin Act (91
U.S.C. 5112 note) is amended—
HR 2336 RFS
(1) in the table at the end of subsection (a)—
(A) by striking ‘‘Not more than 175,000
each of 2 coins of different designs’’ and insert-
ing ‘‘2 coins of different designs, in quantities
not to exceed 175,000 of each design’’; and
(B) by striking ‘‘Not more than 300,000
each of 2 coins of different designs’’ and insert-
ing ‘‘2 coins of different designs, in quantities
not to exceed 100,000 of the first design and
not to exceed 150,000 of the second design’’;
(2) in the table at the end of subsection (b)—
(A) by striking ‘‘Not more than 750,000
each of 4 coins of different designs’’ and insert-
ing ‘‘4 coins of different designs, in quantities
not to exceed 750,000 of each design’’; and
(B) by striking ‘‘Not more than 1,000,000
each of 4 coins of different designs’’ and insert-
ing ‘‘4 coins of different designs, in quantities
not to exceed 350,000 of each of the first 2 de-
signs, and not to exceed 500,000 of each of the
remaining 2 designs’’; and
(3) by striking subsection (c) and inserting the
following:
‘‘(c) HALF DOLLAR CLAD COINS.—
HR 2336 RFS
‘‘(1) SPECIFICATIONS.—The Secretary shall
issue not more than 8,000,000 half dollar coins,
each of which shall—
‘‘(A) weigh 11.34 grams;
‘‘(B) have a diameter of 30.61 millimeters;
‘‘(C) be minted to the specifications for
half dollar coins under section 5112(b) of title
31, United States Code; and
‘‘(D) contain an inscription of the year
‘1995’ or ‘1996’, as the Secretary determines to
be appropriate.
‘‘(2) DESIGNS.—Coins issued under paragraph
(1) shall be of 4 designs selected in accordance with
this Act in such quantities as the Secretary deter-
mines to be appropriate.’’.
Passed the House of Representatives December 5,
1995.
Attest:
ROBIN H. CARLE,
Clerk.
By LINDA NAVE,
Deputy Clerk.
(B) The President shall transmit the report not
later than 90 days after making the determination
referred to in paragraph (1), except that the Presi-
dent shall transmit the report in preliminary form
not later than 15 days after making that determina-
tion.
(3) 
IMPLEMENTATION
WITH
RESPECT
TO
DEMOCRATICALLY
ELECTED
GOVERNMENT.—The
President shall, upon determining that a democrat-
ically elected government in Cuba is in power, sub-
mit that determination to the appropriate congres-
sional committees and shall, subject to an authoriza-
tion of appropriations and subject to the availability
of appropriations, commence the delivery and dis-
tribution of assistance to such democratically elected
government under the plan developed under section
202(b).
(4) ANNUAL
REPORTS
TO
CONGRESS.—Not
later than 60 days after the end of each fiscal year,
the President shall transmit to the appropriate con-
gressional committees a report on the assistance
provided under the plan developed under section
202(b), including a description of each type of as-
sistance, the amounts expended for such assistance,
of title 23, United States Code, and sections 1013(c),
1015(a), and 1015(b) of the Intermodal Surface Trans-
portation Efficiency Act of 1991.
(h) STATE.—In this section and section 203, the
term ‘‘State’’ has the meaning such term has under sec-
tion 401 of title 23, United States Code.
SEC. 206. MINIMUM ALLOCATION.
(a) FORMULA.—Section 157(a)(4) of title 23, United
States Code, is amended—
(1) by striking ‘‘In fiscal’’ and inserting the
following:
‘‘(A) IN GENERAL.—In fiscal’’;
(2) by inserting ‘‘funds authorized to be appro-
priated by subsection (f)’’ after ‘‘shall allocate’’;
(3) by moving subparagraph (A), as designated
by paragraph (1) of this subsection, 2 ems to the
right; and
(4) by adding at the end the following:
‘‘(B) ADDITIONAL
ALLOCATION.—If the
aggregate amount allocated to the States under
subparagraph (A) after application of section
1003(c) the Intermodal Surface Transportation
Efficiency Act of 1991 for any fiscal year be-
ginning after September 30, 1995, is less than
the amount authorized to be appropriated to
‘‘(ii) ACTIVITIES.—Not later than De-
cember 31 of each calendar year after
1995, the Taxpayer Advocate shall report
to the Committee on Ways and Means of
the House of Representatives and the
Committee on Finance of the Senate on
the activities of the Taxpayer Advocate
during the fiscal year ending during such
calendar year. Any such report shall con-
tain full and substantive analysis, in addi-
tion to statistical information, and shall—
‘‘(I) identify the initiatives the
Taxpayer Advocate has taken on im-
proving taxpayer services and Internal
Revenue Service responsiveness,
‘‘(II) contain recommendations
received from individuals with the au-
thority to issue Taxpayer Assistance
Orders under section 7811,
‘‘(III) contain a summary of at
least 20 of the most serious problems
encountered by taxpayers, including a
description of the nature of such prob-
lems,
‘‘(IV) contain an inventory of the
items described in subclauses (I), (II),
and (III) for which action has been
taken and the result of such action,
‘‘(V) contain an inventory of the
items described in subclauses (I), (II),
and (III) for which action remains to
be completed and the period during
which each item has remained on such
inventory,
‘‘(VI) contain an inventory of the
items described in subclauses (II) and
(III) for which no action has been
taken, the period during which each
item has remained on such inventory,
the reasons for the inaction, and iden-
tify any Internal Revenue Service offi-
cial who is responsible for such inac-
tion,
‘‘(VII) identify any Taxpayer As-
sistance Order which was not honored
by the Internal Revenue Service in a
timely manner, as specified under sec-
tion 7811(b),
(11) in item number 100, relating to Arkansas,
by striking ‘‘Thornton’’ and inserting ‘‘Little Rock’’;
(12) in item number 113, relating to Durham
County, North Carolina, by inserting after ‘‘Route
147’’ the following: ‘‘, including the interchange at
I–85’’;
(13) in item number 114, relating to Corpus
Christi to Angleton, Texas, by striking ‘‘Construct
new multi-lane freeway’’ and inserting ‘‘Construct a
4-lane divided highway’’;
(14) in item number 193, relating to Corning,
New York, by inserting ‘‘and other improvements’’
after ‘‘expressway lanes’’; and
(15) in item 196, relating to Orlando, Flor-
ida—
(A) by striking ‘‘Orlando,’’; and
(B) by striking ‘‘Land’’ and all that fol-
lows through ‘‘project’’ and inserting ‘‘One or
more regionally significant, intercity ground
transportation projects’’.
SEC. 339. INTERMODAL PROJECTS.
The table contained in section 1108(b) of the Inter-
modal Surface Transportation Efficiency Act of 1991
(105 Stat. 2060–2063) is amended—
HR 2337 PCS
‘‘(A) IN GENERAL.—The term ‘excess ben-
efit transaction’ means any transaction in
which an economic benefit is provided by an ap-
plicable tax-exempt organization directly or in-
directly to or for the use of any disqualified
person if the value of the economic benefit pro-
vided exceeds the value of the consideration (in-
cluding the performance of services) received
for providing such benefit. For purposes of the
preceding sentence, an economic benefit shall
not be treated as consideration for the perform-
ance of services unless such organization clearly
indicated its intent to so treat such benefit.
‘‘(B) EXCESS BENEFIT.—The term ‘excess
benefit’ means the excess referred to in sub-
paragraph (A).
‘‘(2) AUTHORITY TO INCLUDE CERTAIN OTHER
PRIVATE
INUREMENT.—To the extent provided in
regulations prescribed by the Secretary, the term
‘excess benefit transaction’ includes any transaction
in which the amount of any economic benefit pro-
vided to or for the use of a disqualified person is de-
termined in whole or in part by the revenues of 1
or more activities of the organization but only if
such transaction results in inurement not permitted
7(b) of the Small Business Act after the effective date of
this title.
(b) SAVINGS PROVISION.—Nothing in this section
may be construed to affect the validity of any right, duty,
or obligation of the United States or any other person
arising under or pursuant to any loan or other agreement
entered into under section 7(b) of the Small Business Act
before the effective date of this title.
(c) AUTHORITY TO DISCHARGE OBLIGATIONS.—In
discharging obligations of the Small Business Administra-
tion, and collecting loans and other obligations owed to
the Administration, under section 7(b) of the Small Busi-
ness Act, the Administrator of the Small Business Admin-
istration is authorized to exercise any authority provided
to the Administrator under the Small Business Act, as in
effect on the day before the effective date of this title.
(d) CONFORMING AMENDMENTS.—
(1) REPEALS.—The following provisions of the
Small Business Act (15 U.S.C. 631 et seq.) are re-
pealed:
(A) Section 2(g).
(B) Section 3(j).
(C) Section 3(k).
(D) Paragraphs (8) and (9) of section
5(b).
SEC. 2. USE OF FEDERAL FACILITIES.
Subsection (a) of section 3597 of title 18, United
States Code, is amended to read as follows:
‘‘(a) IN
GENERAL.—A United States marshal
charged with supervising the implementation of a sentence
of death shall use the appropriate Federal facilities for
this purpose.’’.
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the judge named to fill a temporary judgeship created by
this Act, shall not be filled. The first vacancy in the office
of district judge in the western district of Michigan, occur-
ring after December 1, 1995, shall not be filled.’’.
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beginning in such calendar year. Any such
report shall contain full and substantive
analysis, in addition to statistical informa-
tion.
‘‘(ii) ACTIVITIES.—Not later than De-
cember 31 of each calendar year after 1995,
the Taxpayer Advocate shall report to the
Committee on Ways and Means of the
House of Representatives and the Committee
on Finance of the Senate on the activities of
the Taxpayer Advocate during the fiscal
year ending during such calendar year. Any
such report shall contain full and sub-
stantive analysis, in addition to statistical
information, and shall—
‘‘(I) identify the initiatives the
Taxpayer Advocate has taken on im-
proving taxpayer services and Internal
Revenue Service responsiveness,
‘‘(II) contain recommendations
received from individuals with the au-
thority to issue Taxpayer Assistance
Orders under section 7811,
‘‘(III) contain a summary of at
least 20 of the most serious problems
HR 2337 PCS
available for inspection under this subparagraph
shall be provided (in accordance with the last sen-
tence of paragraph (1)(A)) to such individual with-
out charge other than reasonable fee for any repro-
duction and mailing costs)’’.
(3) Subsection (e) of section 6104 is amended
by adding at the end the following new paragraph:
‘‘(3) LIMITATION.—Paragraph (1)(A)(ii) (and
the corresponding provision of paragraph (2)) shall
not apply to any request if, in accordance with regu-
lations promulgated by the Secretary, the organiza-
tion has made the requested documents widely avail-
able, or, the Secretary determines, upon application
by an organization, that such request is part of a
harassment campaign and that compliance with such
request is not in the public interest.’’.
(b) INCREASE IN PENALTY FOR WILLFUL FAILURE
TO ALLOW PUBLIC INSPECTION OF CERTAIN RETURNS,
ETC.—Section 6685 is amended by striking ‘‘$1,000’’ and
inserting ‘‘$5,000’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to requests made on or after the
60th day after the Secretary of the Treasury first issues
the regulations referred to section 6104(e)(3) of the Inter-
nal Revenue Code of 1986 (as added by subsection (a)(3)).
HR 2337 PCS
SEC. 1314. INCREASE IN PENALTIES ON EXEMPT ORGANIZA-
TIONS FOR FAILURE TO FILE COMPLETE AND
TIMELY ANNUAL RETURNS.
(a) IN GENERAL.—Subparagraph (A) of section
6652(c)(1) (relating to annual returns under section
6033) is amended by striking ‘‘$10’’ and inserting ‘‘$20’’
and by striking ‘‘$5,000’’ and inserting ‘‘$10,000’’.
(b) LARGER PENALTY ON ORGANIZATIONS HAVING
GROSS RECEIPTS IN EXCESS OF $1,000,000.—Subpara-
graph (A) of section 6652(c)(1) is amended by adding at
the end the following new sentence: ‘‘In the case of an
organization having gross receipts exceeding $1,000,000
for any year, with respect to the return required under
section 6033 for such year, the first sentence of this sub-
paragraph shall be applied by substituting ‘$100’ for ‘$20’
and, in lieu of applying the second sentence of this sub-
paragraph, the maximum penalty under this subparagraph
shall not exceed $50,000.’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to returns for taxable years ending
on or after the date of the enactment of this Act.
Passed the House of Representatives April 16, 1996.
Attest:
ROBIN H. CARLE,
Clerk.
‘‘SEC. 522. SUPPLEMENTAL CROP DISASTER ASSISTANCE.
‘‘The Secretary may provide supplemental crop disas-
ter assistance to agricultural producers if the Secretary
determines that the amount of assistance otherwise pro-
vided under this Act is insufficient and that extraordinary
circumstances warrant the assistance.’’.
Æ
(E) Section 7(b).
(F) Paragraphs (2) through (7) of section
7(c).
(G) Section 7(f).
(H) Section 23.
(2) OTHER CONFORMING AMENDMENTS.—The
Small Business Act (15 U.S.C. 631 et seq.) is
amended—
(A) in section 4(c)(1)—
(i) by striking ‘‘are hereby estab-
lished’’ and inserting ‘‘is established’’; and
(ii) by striking ‘‘the following re-
volving funds:’’ and all that follows
through ‘‘; and (B)’’;
(B) in section 4(c)(2) by striking ‘‘(A) pur-
suant to’’ and all that follows through ‘‘and
(B)’’;
(C) in section 4(c)(3) by striking ‘‘the
funds’’ and inserting ‘‘the fund’’;
(D) in section 4(c)(4) by striking ‘‘each of
the funds’’ both places it appears and inserting
‘‘the fund’’;
(E) in section 4(c)(5)(A)—
(i) by striking ‘‘the revolving funds’’
and inserting ‘‘the revolving fund’’; and
(ii) by striking ‘‘out of the funds’’ and
inserting ‘‘out of the fund’’;
(F) in section 4(c)(5)(B)(i) by striking
‘‘the funds’’ and inserting ‘‘the fund’’;
(G) in section 4(c)(5)(B)(ii) by striking
‘‘or are made from amounts appropriated from
the disaster loan fund after October 1, 1980 or
are made from repayments of principal of loans
made from funds appropriated to the disaster
fund,’’;
(H) in section 5(b)(5) by striking ‘‘and
7(b)’’; and
(I) in section 10(a) by striking ‘‘disaster
relief,’’.
SEC. 202. REPEAL OF CONSOLIDATED FARM SERVICE
AGENCY EMERGENCY LOAN PROGRAM.
(a) IN GENERAL.—Subtitle C of the Consolidated
Farm and Rural Development Act (7 U.S.C. 1961–1970)
is amended by striking sections 321, 322, 323, 324, 326,
and 329.
(b) CONFORMING AMENDMENTS.—(1) Section 327 of
the Consolidated Farm and Rural Development Act (7
U.S.C. 1967) is amended—
(A) by striking ‘‘(a)’’; and
(B) by striking subsection (b).
(2) Section 309(g)(1) of the Consolidated Farm and
Rural Development Act (7 U.S.C. 1929(g)(1)) is amended
by inserting ‘‘(as in effect on September 30, 1995)’’ after
‘‘326’’.
(3) Section 343(a)(10) of the Consolidated Farm and
Rural Development Act (7 U.S.C. 1991(a)(10)) is amend-
ed by striking ‘‘emergency loan (EM) under section 321,’’.
(4) Section 371(b) of the Consolidated Farm and
Rural Development Act (7 U.S.C. 2008f(b)) is amended—
(A) by adding ‘‘and’’ at the end of paragraph
(1);
(B) by striking ‘‘; and’’ at the end of paragraph
(2) and inserting a period; and
(C) by striking paragraph (3).
(c) TRANSITION RULE.—The amendments made by
this section shall not be construed to permit the violation
of any contract entered into before the effective date of
this title.
SEC. 203. REPEAL OF EMERGENCY RELIEF PROGRAM FOR
REPAIR OF HIGHWAYS.
Section 125 of title 23, United States Code, is re-
pealed.
taken the extraordinary step of appointing a Special
Rapporteur.
(21) The Cuban Government has consistently
refused access to the Special Rapporteur and for-
mally expressed its decision not to ‘‘implement so
much as one comma’’ of the United Nations Resolu-
tions appointing the Rapporteur.
(22) The United Nations General Assembly
passed Resolution 1992/70 on December 4, 1992,
Resolution 1993/48/142 on December 20, 1993, and
Resolution 1994/49/544 on October 19, 1994, ref-
erencing the Special Rapporteur’s reports to the
United Nations and condemning ‘‘violations of
human rights and fundamental freedoms’’ in Cuba.
(23) Article 39 of Chapter VII of the United
Nations Charter provides that the United Nations
Security Council ‘‘shall determine the existence of
any threat to the peace, breach of the peace, or act
of aggression and shall make recommendations, or
decide what measures shall be taken . . ., to main-
tain or restore international peace and security.’’.
(24) The United Nations has determined that
massive and systematic violations of human rights
may constitute a ‘‘threat to peace’’ under Article 39
and has imposed sanctions due to such violations of
I
104TH CONGRESS
1ST SESSION
H. R. 233
To amend the Internal Revenue Code of 1986 to remove the limitation
on the deductibility of capital losses.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 4, 1995
Mr. DORNAN 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 remove
the limitation on the deductibility of capital losses.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
That (a) the following provisions of the Internal Revenue
Code of 1986 are hereby repealed:
(1) Section 165(f).
(2) Section 172(d)(2).
(3) Part II of subchapter P of chapter 1.
(b) The table of parts for subchapter P of chapter
1 of such Code is amended by striking the item relating
to part II.
(c)(1) The amendments made by this section shall
apply to taxable years beginning after December 31, 1995.
(2) Any amount which (but for the repeal made by
subsection (a)(1)) would have been treated as a capital
loss under section 1212 of such Code for the taxpayer’s
first taxable year beginning after December 31, 1995,
shall, notwithstanding such repeal, be so treated.
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I
104TH CONGRESS
1ST SESSION
H. R. 2343
To amend the Federal Crop Insurance Act to authorize the Secretary of
Agriculture to provide supplemental crop disaster assistance under cer-
tain circumstances, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
SEPTEMBER 14, 1995
Mr. THOMPSON (for himself and Mr. WICKER) introduced the following bill;
which was referred to the Committee on Agriculture
A BILL
To amend the Federal Crop Insurance Act to authorize the
Secretary of Agriculture to provide supplemental crop
disaster assistance under certain circumstances, and for
other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SUPPLEMENTAL CROP DISASTER ASSISTANCE.
The Federal Crop Insurance Act (7 U.S.C. 1501 et
seq.) is amended by adding at the end the following new
section:
384 
270 days after the date of the enactment of this 
Act; and 
(B) to the maximum extent practicable, 
each covered contract, grant, and cooperative 
agreement of an executive agency that is award-
ed before the date of the enactment of this Act 
shall be modified to include the clause described 
in paragraph (2). 
(2) CLAUSE DESCRIBED.—The clause described 
in this paragraph is a clause that— 
(A) requires the contractor, or the recipient 
of the grant or cooperative agreement, to exercise 
due diligence to ensure that none of the funds, 
including goods and services, received under the 
contract, grant, or cooperative agreement are 
provided directly or indirectly to a covered per-
son or entity; and 
(B) notifies the contractor, or the recipient 
of the grant or cooperative agreement, of the au-
thority of the head of contracting activity, or 
other appropriate official, to terminate or void 
the contract, grant, or cooperative agreement, in 
whole or in part, as provided in subsection (c). 
(3) TREATMENT AS VOID.—For purposes of this 
section:
V
104TH CONGRESS
1ST SESSION
H. R. 2345
For the relief of Matt Clawson.
IN THE HOUSE OF REPRESENTATIVES
SEPTEMBER 14, 1995
Mr. CRAPO introduced the following bill; which was referred to the Committee
on the Judiciary
A BILL
For the relief of Matt Clawson.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. RELIEF.
(a) IN GENERAL.—The Secretary of the Treasury
shall pay, out of funds in the Treasury not otherwise ap-
propriated, the sum of $87,674 to Mr. Clawson in full set-
tlement of a claim against the United States for losses
incurred as a result of his good faith reliance on the ap-
proval of the Forest Service of his claim for a placer mine
of approximately 20 acres outside the wilderness area and
above the ordinary high water mark of the Middle Fork
of the Salmon River in Idaho.
(b) LIMITATION.—Not more than 10 percent of the
amount made available under subsection (a) shall be paid
or delivered to or received by any agent or attorney on
account of service rendered in connection with the claim,
any contract to the contrary notwithstanding. Violation of
this subsection is a misdemeanor punishable by a fine not
to exceed $10,000.
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V
104TH CONGRESS
1ST SESSION
H. R. 2346
For the relief of Heraclio Tolley.
IN THE HOUSE OF REPRESENTATIVES
SEPTEMBER 14, 1995
Mr. HUNTER introduced the following bill; which was referred to the
Committee on the Judiciary
A BILL
For the relief of Heraclio Tolley.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. IMMEDIATE RELATIVE STATUS FOR HERACLIO
TOLLEY.
(a) IN GENERAL.—Heraclio Tolley shall be classified
as a child under section 101(b)(1)(E) of the Immigration
and Nationality Act for purposes of approval of a relative
visa petition filed under section 204 of such Act by his
adoptive parent and the filing of an application for an im-
migrant visa or adjustment of status.
(b) ADJUSTMENT OF STATUS.—If Heraclio Tolley
enters the United States before the filing deadline speci-
fied in subsection (c), he shall be considered to have en-
tered and remained lawfully and shall, if otherwise eligible,
be eligible for adjustment of status under section 245 of
the Immigration and Nationality Act as of the date of the
enactment of this Act.
(c) DEADLINE FOR APPLICATION AND PAYMENT OF
FEES.—Subsections (a) and (b) shall apply only if the pe-
tition and the application for issuance of an immigrant
visa or the application for adjustment of status are filed
with appropriate fees within 2 years after the date of the
enactment of this Act.
(d) REDUCTION OF IMMIGRANT VISA NUMBER.—
Upon the granting of an immigrant visa or permanent res-
idence to Heraclio Tolley, the Secretary of State shall in-
struct the proper officer to reduce by 1, for the current
or next following fiscal year, the worldwide level of family-
sponsored immigrants under section 201(c)(1)(A) of the
Immigration and Nationality Act.
(e) 
DENIAL
OF
PREFERENTIAL
IMMIGRATION
TREATMENT
FOR CERTAIN RELATIVES.—The natural
parents, brothers, and sisters of Heraclio Tolley shall not,
by virtue of such relationship, be accorded any right, privi-
lege, or status under the Immigration and Nationality Act.
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