datamatters24/research-document-archive huggingface dataset:
fied customer exemption notice, in accord-
ance with criteria prescribed by the Sec-
retary by regulation. 
‘‘(ii) 
CONDITIONS.—The 
Secretary 
may establish conditions, in accordance 
with criteria prescribed by regulation, 
under which exempt qualified customers of 
an insured depository institution that is 
merged with or acquired by another in-
sured depository institution will continue 
to be treated as designated exempt quali-
fied customers of the surviving or acquir-
ing institution.’’. 
(c) THREE-YEAR REVIEW AND REPORT.—Before the 
end of the 3-year period beginning on the date of the en-
actment of this Act, the Secretary of the Treasury, in con-
sultation with the Attorney General, the Secretary of 
Homeland Security, the Federal banking agencies, the 
banking industry, and such other persons as the Secretary 
deems appropriate, shall evaluate the operations and effect 
of the provisions of the amendment made by subsection 
(a) and make recommendations to Congress as to any leg-
islative action with respect to such provision as the Sec-
retary may determine to be appropriate.
110TH CONGRESS 
2D SESSION 
H. R. 6685 
AN ACT 
To authorize the Secretary of the Interior to pro-
vide an annual grant to facilitate an iron working 
training program for Native Americans.
SEC. 3. PERIODIC REVIEW OF REPORTING THRESHOLD 
AND ADJUSTMENT FOR INFLATION. 
Section 5318 of title 31, United States Code, is 
amended by adding at the end the following new sub-
section: 
‘‘(o) PERIODIC REVIEW OF REPORTING THRESHOLD 
AND ADJUSTMENT FOR INFLATION.—
‘‘(1) IN GENERAL.—Before the end of the 90-
day period beginning on the date of the enactment 
of the Seasoned Customer CTR Exemption Act of 
2007 and at least every 5 years after the end of 
such period, the Secretary of the Treasury shall—
‘‘(A) review the continuing appropriate-
ness, relevance, and utility of each threshold 
amount or denomination established by the Sec-
retary, in the Secretary’s discretion, for any re-
port required by the Secretary under this sub-
chapter; and 
‘‘(B) adjust each such amount, at such 
time and in such manner as the Secretary con-
siders appropriate, for any inflation that the 
Secretary determines has occurred since the 
date any such amount was established or last 
adjusted, as the case may be. 
‘‘(2) REPORT.—Before the end of the 60-day 
period beginning upon the completion of any review
I 
109TH CONGRESS 
2D SESSION 
H. R. 5387 
To amend title XVIII of the Social Security Act to provide for an additional 
two-month period in 2006 for enrollments in the Medicare Advantage 
plans and for the Medicare prescription drug benefit without any late 
enrollment penalty for months before the end of such two-month period. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 16, 2006 
Mr. WELLER introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Energy 
and Commerce, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction of the committee concerned 
A BILL 
To amend title XVIII of the Social Security Act to provide 
for an additional two-month period in 2006 for enroll-
ments in the Medicare Advantage plans and for the 
Medicare prescription drug benefit without any late en-
rollment penalty for months before the end of such two- 
month period. 
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 ‘‘One More Chance to 
Sign Up Act of 2006’’. 
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SEC. 2. ADDITIONAL MEDICARE PRESCRIPTION DRUG AN-
NUAL, COORDINATED ELECTION PERIOD FOR 
2006 WITHOUT LATE ENROLLMENT PENALTY. 
(a) IN GENERAL.—Section 1851(e)(3) of the Social 
Security Act (42 U.S.C. 1395w–21(e)(3)) is amended— 
(1) by amending subparagraph (B)(iii) to read 
as follows: 
‘‘(iii) with respect to 2006 and subject to 
subparagraph (E), the period beginning on No-
vember 15, 2005, and ending on August 15, 
2006, excluding May 16, 2006, through June 
14, 2006; and’’; and 
(2) by adding at the end the following new sub-
paragraph: 
‘‘(E) SPECIAL RULE.—If this subparagraph is 
enacted after June 15, 2006— 
‘‘(i) the reference in subparagraph (B)(iii) 
to ‘June 14, 2006’ shall be treated as a ref-
erence to a date (specified by the Secretary) 
that is as soon as possible (but not later than 
2 weeks) after the date of the enactment of this 
subparagraph; and 
‘‘(ii) the reference in such subparagraph to 
‘August 15, 2006’ shall be treated as a ref-
erence to a date (specified by the Secretary) 
that is at least 60 days after the date specified 
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under clause (i), except in no case later than 
November 14, 2006.’’. 
(b) SPECIAL RULE BECAUSE OF DELAYED ENACT-
MENT.—The amendments made by subsection (a) shall 
not apply if this Act is enacted on or after September 1, 
2006. 
Æ 
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designating paragraph (8) as paragraph (9) and by insert-
ing after paragraph (7) the following new paragraph: 
‘‘(8) TREATMENT
OF
ACTIVITIES
IN
PUERTO 
RICO.— 
‘‘(A) IN
GENERAL.—In the case of any 
taxpayer with gross receipts for any taxable 
year from sources within the Commonwealth of 
Puerto Rico, if all of such receipts are taxable 
under section 1 or 11 for such taxable year, 
then for purposes of determining the domestic 
production gross receipts of such taxpayer for 
such taxable year under subsection (c)(4), the 
term ‘United States’ shall include the Common-
wealth of Puerto Rico. 
‘‘(B) SPECIAL RULE FOR APPLYING WAGE 
LIMITATION.—In the case of any taxpayer de-
scribed in subparagraph (A), for purposes of 
applying the limitation under subsection (b) for 
any taxable year, the determination of W–2 
wages of such taxpayer shall be made without 
regard 
to 
any 
exclusion 
under 
section 
3401(a)(8) for remuneration paid for services 
performed in Puerto Rico. 
‘‘(C) TERMINATION.—This paragraph shall 
apply only with respect to the first 2 taxable 
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by the Secretary of the Treasury under paragraph 
(1), the Secretary shall submit a report to the Con-
gress containing the findings and conclusions of the 
Secretary in connection with such review, together 
with an explanation for any adjustment, or lack of 
adjustment, of any threshold amount or denomina-
tion by the Secretary as a result of such review, in-
cluding the adjustment for inflation.’’. 
Passed the House of Representatives January 23, 
2007. 
Attest:
Clerk.
110TH CONGRESS 
1ST SESSION 
H. R. 323
AN ACT 
To amend section 5313 of title 31, United States 
Code, to reform certain requirements for report-
ing cash transactions, and for other purposes.
years of the taxpayer beginning after December 
31, 2005, and before January 1, 2008.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall apply to taxable years beginning after 
December 31, 2005. 
SEC. 232. CREDIT FOR PRIOR YEAR MINIMUM TAX LIABIL-
ITY MADE REFUNDABLE AFTER PERIOD OF 
YEARS. 
(a) IN GENERAL.—Section 53 (relating to credit for 
prior year minimum tax liability) is amended by adding 
at the end the following new subsection: 
‘‘(e) SPECIAL RULE FOR INDIVIDUALS WITH LONG- 
TERM UNUSED CREDITS.— 
‘‘(1) IN GENERAL.—If an individual has a long- 
term unused minimum tax credit for any taxable 
year beginning before January 1, 2013, the amount 
determined under subsection (c) for such taxable 
year shall not be less than the AMT refundable cred-
it amount for such taxable year. 
‘‘(2) AMT REFUNDABLE CREDIT AMOUNT.—For 
purposes of paragraph (1)— 
‘‘(A) IN GENERAL.—The term ‘AMT re-
fundable credit amount’ means, with respect to 
any taxable year, the amount equal to the 
greater of— 
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‘‘(i) the lesser of— 
‘‘(I) $5,000, or 
‘‘(II) the amount of long-term 
unused minimum tax credit for such 
taxable year, or 
‘‘(ii) 20 percent of the amount of such 
credit. 
‘‘(B) PHASEOUT
OF
AMT
REFUNDABLE 
CREDIT AMOUNT.— 
‘‘(i) IN GENERAL.—In the case of an 
individual whose adjusted gross income for 
any taxable year exceeds the threshold 
amount (within the meaning of section 
151(d)(3)(C)), the AMT refundable credit 
amount determined under subparagraph 
(A) for such taxable year shall be reduced 
by the applicable percentage (within the 
meaning of section 151(d)(3)(B)). 
‘‘(ii) ADJUSTED GROSS INCOME.—For 
purposes of clause (i), adjusted gross in-
come shall be determined without regard to 
sections 911, 931, and 933. 
‘‘(3) LONG-TERM UNUSED MINIMUM TAX CRED-
IT.— 
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I 
110TH CONGRESS 
1ST SESSION 
H. R. 323 
To amend section 5313 of title 31, United States Code, to reform certain 
requirements for reporting cash transactions, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 9, 2007 
Mr. BACHUS (for himself, Mr. FRANK of Massachusetts, Mrs. MALONEY of 
New York, Mr. GILLMOR, Mr. HENSARLING, Mr. MOORE of Kansas, Mrs. 
BIGGERT, Mr. JONES of North Carolina, Ms. WASSERMAN SCHULTZ, Mr. 
SHAYS, Mr. FEENEY, Mr. HINOJOSA, Mr. PAUL, Mr. GARRETT of New 
Jersey, Mr. CLAY, Mr. RENZI, Mr. NEUGEBAUER, Mr. DAVIS of Ken-
tucky, Mr. MCHENRY, Ms. HOOLEY, Mrs. MCCARTHY of New York, and 
Mr. MATHESON) introduced the following bill; which was referred to the 
Committee on Financial Services 
A BILL 
To amend section 5313 of title 31, United States Code, 
to reform certain requirements for reporting cash trans-
actions, 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. SHORT TITLE. 
This Act may be cited as the ‘‘Seasoned Customer 
CTR Exemption Act of 2007’’. 
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I 
109TH CONGRESS 
1ST SESSION 
H. R. 538
To require the release of the reversionary interest retained by the United 
States in connection with the conveyance of portions of former Williams 
Air Force Base, Arizona, to Arizona State University and Maricopa 
County Community College District. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 2, 2005
Mr. FLAKE (for himself, Mr. HAYWORTH, Mr. GRIJALVA, Mr. FRANKS of Ari-
zona, Mr. KOLBE, Mr. PASTOR, Mr. SHADEGG, and Mr. RENZI) intro-
duced the following bill; which was referred to the Committee on Edu-
cation and the Workforce 
A BILL 
To require the release of the reversionary interest retained 
by the United States in connection with the conveyance 
of portions of former Williams Air Force Base, Arizona, 
to Arizona State University and Maricopa County Com-
munity College District.
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 ‘‘ASU/MCCCD Land 
Conveyance Act’’.
SEC. 2. RELEASE OF INTERESTS IN REAL PROPERTY, 
FORMER WILLIAMS AIR FORCE BASE, ARI-
ZONA. 
(a) RELEASE REQUIRED.—(1) The Secretary of Edu-
cation shall release, without consideration, the rever-
sionary interests retained by the United States, and all 
other terms, conditions, reservations, and restrictions im-
posed, in connection with the following conveyances of por-
tions of former Williams Air Force Base, Arizona, under 
the authority of the February 1995 Record of Decision 
for the disposal of excess Federal property at that installa-
tion: 
(A) All conveyances to the Arizona Board of 
Regents, for and on behalf of Arizona State Univer-
sity. 
(B) All conveyances to the State Board of Di-
rectors for Community Colleges of Arizona for the 
Governing Board of the Maricopa County Commu-
nity College District, its successor-in-interest under 
Chapter 330, Section 59 of the Laws of the State 
of Arizona and the Quit Claim Deed dated Decem-
ber 12, 2002. 
(2) The releases required by paragraph (1) shall in-
clude, without limitation, the release of all conditions sub-
sequently imposed on the grantee under quit claim deeds
delivered to the grantee in connection with the convey-
ances. 
(b) INSTRUMENT OF RELEASE.—The Secretary of 
Education shall execute and file in the appropriate office 
a deed of release, amended deed, or other appropriate in-
strument effectuating the release of interests required by 
this section.
Æ
‘‘SEC. 179E. ELECTION TO EXPENSE ADVANCED MINE SAFE-
TY EQUIPMENT. 
‘‘(a) TREATMENT AS EXPENSES.—A taxpayer may 
elect to treat 50 percent of the cost of any qualified ad-
vanced mine safety equipment property as an expense 
which is not chargeable to capital account. Any cost so 
treated shall be allowed as a deduction for the taxable year 
in which the qualified advanced mine safety equipment 
property is placed in service. 
‘‘(b) ELECTION.— 
‘‘(1) IN GENERAL.—An election under this sec-
tion for any taxable year shall be made on the tax-
payer’s return of the tax imposed by this chapter for 
the taxable year. Such election shall specify the ad-
vanced mine safety equipment property to which the 
election applies and shall be made in such manner 
as the Secretary may by regulations prescribe. 
‘‘(2) ELECTION
IRREVOCABLE.—Any election 
made under this section may not be revoked except 
with the consent of the Secretary. 
‘‘(c) QUALIFIED ADVANCED MINE SAFETY EQUIP-
MENT PROPERTY.—For purposes of this section, the term 
‘qualified advanced mine safety equipment property’ 
means any advanced mine safety equipment property for 
use in any underground mine located in the United 
States— 
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warehouse for consumption, on or after the 15th day after 
the date of the enactment of this Act. 
Æ 
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‘‘(1) the original use of which commences with 
the taxpayer, and 
‘‘(2) which is placed in service by the taxpayer 
after the date of the enactment of this section. 
‘‘(d) ADVANCED MINE SAFETY EQUIPMENT PROP-
ERTY.—For purposes of this section, the term ‘advanced 
mine safety equipment property’ means any of the fol-
lowing: 
‘‘(1) Emergency communication technology or 
device which is used to allow a miner to maintain 
constant communication with an individual who is 
not in the mine. 
‘‘(2) Electronic identification and location de-
vice which allows an individual who is not in the 
mine to track at all times the movements and loca-
tion of miners working in or at the mine. 
‘‘(3) Emergency oxygen-generating, self-rescue 
device which provides oxygen for at least 90 min-
utes. 
‘‘(4) Pre-positioned supplies of oxygen which (in 
combination with self-rescue devices) can be used to 
provide each miner on a shift, in the event of an ac-
cident or other event which traps the miner in the 
mine or otherwise necessitates the use of such a self- 
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rescue device, the ability to survive for at least 48 
hours. 
‘‘(5) Comprehensive atmospheric monitoring 
system which monitors the levels of carbon mon-
oxide, methane, and oxygen that are present in all 
areas of the mine and which can detect smoke in the 
case of a fire in a mine. 
‘‘(e) COORDINATION WITH SECTION 179.—No ex-
penditures shall be taken into account under subsection 
(a) with respect to the portion of the cost of any property 
specified in an election under section 179. 
‘‘(f) REPORTING.—No deduction shall be allowed 
under subsection (a) to any taxpayer for any taxable year 
unless such taxpayer files with the Secretary a report con-
taining such information with respect to the operation of 
the mines of the taxpayer as the Secretary shall require. 
‘‘(g) TERMINATION.—This section shall not apply to 
property placed in service after December 31, 2008.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 263(a)(1) is amended by striking 
‘‘or’’ at the end of subparagraph (J), by striking the 
period at the end of subparagraph (K) and inserting 
‘‘, or’’, and by inserting after subparagraph (K) the 
following new subparagraph: 
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I 
109TH CONGRESS 
2D SESSION 
H. R. 5391 
To amend title 10, United States Code, to provide eligibility for certain 
additional dependent children for annuities under the military Survivor 
Benefit Plan. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 16, 2006 
Mr. CHABOT (for himself, Mr. MORAN of Virginia, Mrs. SCHMIDT, Mr. FOLEY, 
Mr. TOM DAVIS of Virginia, and Mr. WOLF) introduced the following bill; 
which was referred to the Committee on Armed Services 
A BILL 
To amend title 10, United States Code, to provide eligibility 
for certain additional dependent children for annuities 
under the military Survivor Benefit Plan. 
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 ‘‘Benjamin Moore Sur-
viving Military Spouses’ and Children’s Equitable Relief 
Act’’. 
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SEC. 2. ELIGIBILITY FOR CERTAIN ADDITIONAL DEPEND-
ENT CHILDREN FOR ANNUITIES UNDER MILI-
TARY SURVIVOR BENEFIT PLAN. 
(a) EQUITY FOR ALL DEATHS FROM BEGINNING OF 
OPERATION ENDURING FREEDOM.—Paragraph (2)(B) of 
section 1448(d) of title 10, United States Code, is amend-
ed by striking ‘‘who dies after November 23, 2003’’ and 
inserting ‘‘who dies after October 7, 2001’’. 
(b) EFFECTIVE DATE.—Any annuity payable to a de-
pendent child under subchapter II of chapter 73 of title 
10, United States Code, by reason of the amendment 
made by subsection (a) shall apply with respect to pay-
ments only for months beginning on or after the date of 
the enactment of this Act. 
Æ 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Spina Bifida Health 
Care Program Expansion Act’’. 
SEC. 2. PROVISION OF COMPREHENSIVE HEALTH CARE BY 
SECRETARY OF VETERANS AFFAIRS TO CHIL-
DREN OF VIETNAM VETERANS BORN WITH 
SPINA BIFIDA. 
(a)
PROVISION
OF
COMPREHENSIVE
HEALTH 
CARE.—Section 1803(a) of title 38, United States Code, 
is amended by striking ‘‘such health care as the Secretary 
determines is needed by the child for the spina bifida or 
any disability that is associated with such condition’’ and 
inserting ‘‘health care under this section’’. 
(b) AUTHORITY TO PROVIDE DOMICILIARY CARE.— 
Section 1803(c)(1)(A) of title 38, United States Code, is 
amended by inserting ‘‘domiciliary care,’’ after ‘‘nursing 
home care,’’. 
(c) EFFECTIVE DATE.—The amendments made by 
subsections (a) and (b) shall apply with respect to care 
furnished after the date of the enactment of this Act. 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Spina Bifida Health 
Care Program Expansion Act’’. 
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I 
109TH CONGRESS 
2D SESSION 
H. R. 5392 
To amend the Robert T. Stafford Disaster Relief and Emergency Assistance 
Act to direct the President to extend the availability of unemployment 
assistance made available in connection with Hurricane Katrina and 
Hurricane Rita. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 16, 2006 
Mr. BAKER (for himself and Mr. BOUSTANY) introduced the following bill; 
which was referred to the Committee on Transportation and Infrastructure 
A BILL 
To amend the Robert T. Stafford Disaster Relief and Emer-
gency Assistance Act to direct the President to extend 
the availability of unemployment assistance made avail-
able in connection with Hurricane Katrina and Hurri-
cane Rita. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. EXTENSION OF UNEMPLOYMENT ASSISTANCE. 
Notwithstanding any other provision of law, in the 
case of an individual eligible to receive unemployment as-
sistance under section 410(a) of the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act (42 U.S.C. 
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5177(a)) as a result of a disaster declaration made for 
Hurricane Katrina or Hurricane Rita on or after August 
29, 2005, the President shall make such assistance avail-
able for 52 weeks after the date of the disaster declara-
tion. 
Æ 
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ing and certification. Such program shall be revised from 
time to time to take into account new and improved tech-
niques. 
‘‘(d) NATIONAL TUNNEL INVENTORY.—The Sec-
retary shall establish a national inventory of highway tun-
nels reflecting the findings of the most recent highway 
tunnel inspections conducted by States under this section. 
‘‘(e) AVAILABILITY OF FUNDS.—To carry out this 
section, the Secretary may use funds made available pur-
suant to the provisions of sections 104(a) and 502.’’. 
(b) SURFACE TRANSPORTATION PROGRAM.—Section 
133(b)(1) of such title is amended by inserting ‘‘, tunnels 
that are eligible for assistance under this title (including 
safety inspection of such tunnels),’’ after ‘‘highways)’’. 
(c) CONFORMING AMENDMENT.—The analysis for 
chapter 1 of such title is amended by inserting after the 
item relating to section 149 the following: 
‘‘150. National tunnel inspection program.’’. 
Passed the House of Representatives January 22, 
2008. 
Attest: 
Clerk.
amount includible in the taxpayer’s gross income for 
the taxable year on account of such award.’’. 
(b) WHISTLEBLOWER OFFICE.— 
(1) IN
GENERAL.—Not later than the date 
which is 12 months after the date of the enactment 
of this Act, the Secretary of the Treasury shall issue 
guidance for the operation of a whistleblower pro-
gram to be administered in the Internal Revenue 
Service by an office to be known as the ‘‘Whistle-
blower Office’’ which— 
(A) shall at all times operate at the direc-
tion of the Commissioner of Internal Revenue 
and coordinate and consult with other divisions 
in the Internal Revenue Service as directed by 
the Commissioner of Internal Revenue, 
(B) shall analyze information received from 
any individual described in section 7623(b) of 
the Internal Revenue Code of 1986 and either 
investigate the matter itself or assign it to the 
appropriate Internal Revenue Service office, 
and 
(C) in its sole discretion, may ask for addi-
tional assistance from such individual or any 
legal representative of such individual. 
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