datamatters24/research-document-archive huggingface dataset:
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 ‘‘Honoring Hometown 
Heroes Act’’. 
SEC. 2. PERMITTING THE FLAG TO BE FLOWN AT HALF- 
STAFF IN THE EVENT OF THE DEATH OF A 
FIRST RESPONDER SERVING IN THE LINE OF 
DUTY. 
(a) AMENDMENT.—The sixth sentence of section 
7(m) of title 4, United States Code, is amended— 
(1) by striking ‘‘or’’ after ‘‘possession of the 
United States’’ and inserting a comma; 
(2) by inserting ‘‘or the death of a first re-
sponder working in any State, territory, or posses-
sion who dies while serving in the line of duty,’’ 
after ‘‘while serving on active duty,’’; 
(3) by striking ‘‘and’’ after ‘‘former officials of 
the District of Columbia’’ and inserting a comma; 
and 
(4) by inserting before the period the following: 
‘‘, and first responders working in the District of 
Columbia’’. 
(b) FIRST RESPONDER DEFINED.—Such subsection 
is further amended— 
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(1) in paragraph (2), by striking ‘‘, United 
States Code; and’’ and inserting a semicolon; 
(2) in paragraph (3), by striking the period at 
the end and inserting ‘‘; and’’; and 
(3) by adding at the end the following new 
paragraph: 
‘‘(4) the term ‘first responder’ means a ‘public 
safety officer’ as defined in section 1204 of the Om-
nibus Crime Control and Safe Streets Act of 1968 
(42 U.S.C. 3796b).’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this Act shall apply with respect to deaths of first respond-
ers occurring on or after the date of the enactment of this 
Act. 
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Union Calendar No. 72 
115TH CONGRESS 
1ST SESSION 
H. R. 1892 
[Report No. 115–119] 
A BILL 
To amend title 4, United States Code, to provide 
for the flying of the flag at half-staff in the event 
of the death of a first responder in the line of 
duty. 
MAY 15, 2017 
Committed to the Committee of the Whole House on the 
State of the Union and ordered to be printed 
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I 
115TH CONGRESS 
1ST SESSION H. R. 1894 
To facilitate construction of a bridge on certain property in Christian County, 
Missouri, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 4, 2017 
Mr. LONG introduced the following bill; which was referred to the Committee 
on Transportation and Infrastructure 
A BILL 
To facilitate construction of a bridge on certain property 
in Christian County, Missouri, 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. RIVERSIDE BRIDGE PROJECT. 
(a) IN GENERAL.—The Riverside Bridge Project is 
authorized to be carried out notwithstanding— 
(1) any agreement entered into under, or re-
striction pursuant to, section 404(b)(2) of the Rob-
ert T. Stafford Disaster Relief and Emergency As-
sistance Act (42 U.S.C. 5170c(b)(2)); or 
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(2) any other Federal restriction that requires 
the covered property to be maintained for open 
space, recreation, or wetland management. 
(b) CONDITIONS.—As a condition of the authoriza-
tion under subsection (a), Christian County, Missouri— 
(1) shall carry out the Riverside Bridge Project 
in a manner that ensures that no flood damage at-
tributable to the Project occurs; and 
(2) shall be liable for any such flood damage 
that does occur. 
(c) DISASTER ASSISTANCE PROHIBITED.—No Fed-
eral financial assistance pursuant to the Robert T. Staf-
ford Disaster Relief and Emergency Assistance Act (42 
U.S.C. 5121 et seq.) may be provided with respect to the 
covered property or any improvements thereon. 
(d) DEFINITIONS.—In this Act, the following defini-
tions apply: 
(1) COVERED PROPERTY.—The term ‘‘covered 
property’’ means the property— 
(A) in Christian County, Missouri; 
(B) conveyed to such County by the River-
side Inn, Inc.; and 
(C) that is approximately 1.5 acres and 
482 lineal feet adjacent to the westerly line of 
Riverside Road to the center of Finley Creek. 
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(2) RIVERSIDE
BRIDGE
PROJECT.—The term 
‘‘Riverside Bridge Project’’ means the project to 
construct and operate a bridge on and over the cov-
ered property. 
Æ 
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I 
115TH CONGRESS 
1ST SESSION H. R. 1897 
To amend the Internal Revenue Code of 1986 to allow rollovers from 529 
programs to ABLE accounts. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 4, 2017 
Mrs. MCMORRIS RODGERS (for herself, Mr. SESSIONS, Mr. CA´RDENAS, Mr. 
SMITH of New Jersey, and Mr. LANGEVIN) 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 
rollovers from 529 programs to ABLE accounts. 
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 ‘‘ABLE Financial Plan-
ning Act’’. 
SEC. 2. ROLLOVERS TO ABLE PROGRAMS FROM 529 PRO-
GRAMS. 
(a) IN GENERAL.—Clause (i) of section 529(c)(3)(C) 
of the Internal Revenue Code of 1986 is amended by strik-
ing ‘‘or’’ at the end of subclause (I), by striking the period 
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at the end of subclause (II) and inserting ‘‘, or’’, and by 
adding at the end the following: 
‘‘(III) to an ABLE account (as 
defined in section 529A(e)(6)) of the 
designated beneficiary or a member of 
the family of the designated bene-
ficiary. 
Subclause (III) shall not apply to so much 
of a distribution which, when added to all 
other contributions made to the ABLE ac-
count for the taxable year, exceeds the lim-
itation under section 529A(b)(2)(B).’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to distributions after the date of 
the enactment of this Act. 
Æ 
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I 
115TH CONGRESS 
1ST SESSION 
H. R. 189 
To amend the Internal Revenue Code of 1986 to provide for economic recovery 
in the possessions of the United States. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 3, 2017 
Ms. PLASKETT introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
for economic recovery in the possessions of the United States. 
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 ‘‘Territorial Tax Parity 
Act of 2017’’. 
SEC. 2. MODIFICATION TO SOURCE RULES INVOLVING POS-
SESSIONS. 
(a) SOURCE RULES.—Section 937(b)(2) of the Inter-
nal Revenue Code of 1986 is amended by striking the pe-
riod at the end and inserting the following: ‘‘to the extent 
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such income is attributable to an office or fixed place of 
business within the United States (determined under the 
rules of section 864(c)(5)).’’. 
(b) SOURCE
RULES
FOR
PERSONAL
PROPERTY 
SALES.—Section 865(j)(3) of such Code is amended by 
adding ‘‘932,’’ after ‘‘931,’’ and before ‘‘933.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2017. 
Æ 
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‘‘(xxviii) Seven Seas Mariner (IMO 
number 9210139). 
‘‘(xxix) Scenic Eclipse (IMO number 
9797371). 
‘‘(xxx) SH Minerva (IMO number 
9895240). 
‘‘(xxxi) 
Serenity 
(IMO 
number 
9243667). 
‘‘(xxxii) 
Eclipse 
(IMO 
number 
9404314). 
‘‘(xxxiii) 
Solstice 
(IMO 
number 
9362530). 
‘‘(xxxiv) Millennium (IMO number 
9189419). 
‘‘(xxxv) Ovation of the Seas (IMO 
number 9697753). 
‘‘(xxxvi) Quantum of the Seas (IMO 
number 9549463). 
‘‘(xxxvii) Radiance of the Seas (IMO 
number 9195195). 
‘‘(xxxviii) Serenade of the Seas (IMO 
number 9228344). 
‘‘(xxxix) Silver Muse (IMO number 
9784350). 
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SEC. 2. ENHANCEMENTS TO FUNDING AND ADMINISTRA-
TION OF NONPROFIT SECURITY GRANT PRO-
GRAM OF THE DEPARTMENT OF HOMELAND 
SECURITY. 
(a) IN GENERAL.—Section 2009 of the Homeland 
Security Act of 2002 (6 U.S.C. 609a) is amended— 
(1) in subsection (c)— 
(A) by redesignating paragraphs (1), (2), 
and (3) as subparagraphs (A), (B), and (E), re-
spectively, and moving such subparagraphs, as 
so redesignated, two ems to the right; 
(B) in the matter preceding subparagraph 
(A), as so redesignated, by striking ‘‘The recipi-
ent’’ and inserting the following: 
‘‘(1) IN GENERAL.—The recipient’’; 
(C) in subparagraph (A), as so redesig-
nated, by striking ‘‘equipment and inspection 
and screening systems’’ and inserting ‘‘equip-
ment, inspection and screening systems, and al-
teration or remodeling of existing buildings or 
physical facilities’’; 
(D) by inserting after subparagraph (B), 
as so redesignated, the following new subpara-
graphs: 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘National Veterans Me-
morial and Museum Act’’. 
SEC. 2. DESIGNATION OF NATIONAL VETERANS MEMORIAL 
AND MUSEUM. 
(a) DESIGNATION.—Subject to the condition de-
scribed in subsection (b), the memorial and museum that 
is, as of the date of the enactment of this Act, being con-
structed on an approximately 7-acre area on West Broad 
Street, Columbus, Ohio, bounded by the Scioto River and 
the Scioto Greenway, shall be designated as the ‘‘National 
Veterans Memorial and Museum’’. 
(b) WITHDRAWAL OF DESIGNATION.—The designa-
tion under subsection (a) may be withdrawn no earlier 
than 5 years after the date on which the museum opens 
the public, pursuant to an Act of Congress, if the progress 
and operation of the museum are found to be unsatisfac-
tory based on the report submitted under subsection (c). 
(c) REPORT TO CONGRESS.— 
(1) IN GENERAL.—As a condition of the des-
ignation under subsection (a), the director of the 
memorial and museum described in that subsection 
shall submit to Congress a report on the memorial 
and museum by not later than the date specified in 
paragraph (2). Such report shall include each of the 
following:
(A) The projected budget for the memorial 
and museum for the 5-year period beginning on 
the date the memorial and museum is expected 
to open to the public. 
(B) A description of the outreach con-
ducted by the memorial and museum to vet-
erans across the United States to receive input 
about the design and contents of the memorial 
and museum. 
(C) A description of the process by which 
decisions are made about the contents of the ex-
hibits displayed at the memorial and museum. 
(D) A description of the organizational 
structure of the memorial and museum. 
(E) A copy of the bylaws and rules of the 
memorial and museum. 
(F) A list of any organizations or entities 
that have accredited the memorial and museum. 
(2) DEADLINE FOR REPORT.—The date speci-
fied in this paragraph is the earlier of the following 
dates: 
(A) The date that is 90 days after the date 
of the enactment of this Act.
(B) The date that is 30 days before the 
date on which the memorial and museum is 
first open to the public. 
(d) EFFECT OF DESIGNATION.—The national memo-
rial and museum designated by subsection (a) is not a unit 
of the National Park System, and the designation of the 
national memorial and museum shall not be construed to 
require Federal funds to be expended for any purpose re-
lated to the national memorial and museum. 
Passed the House of Representatives November 7, 
2017. 
Attest: 
Clerk.
115TH CONGRESS 
1ST SESSION 
H. R. 1900 
AN ACT 
To designate the Veterans Memorial and Museum 
in Columbus, Ohio, as the National Veterans Me-
morial and Museum, and for other purposes.
H. R. 1900 
One Hundred Fifteenth Congress 
of the 
United States of America 
AT THE SECOND SESSION 
Begun and held at the City of Washington on Wednesday, 
the third day of January, two thousand and eighteen 
An Act 
To designate the Veterans Memorial and Museum in Columbus, Ohio, as the National 
Veterans Memorial and Museum, and for other purposes. 
Be it enacted by the Senate and House of Representatives of 
the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘National Veterans Memorial 
and Museum Act’’. 
SEC. 2. DESIGNATION OF NATIONAL VETERANS MEMORIAL AND 
MUSEUM. 
(a) DESIGNATION.—Subject to the condition described in sub-
section (b), the memorial and museum that is, as of the date 
of the enactment of this Act, being constructed on an approximately 
7-acre area on West Broad Street, Columbus, Ohio, bounded by 
the Scioto River and the Scioto Greenway, shall be designated 
as the ‘‘National Veterans Memorial and Museum’’. 
(b) WITHDRAWAL OF DESIGNATION.—The designation under sub-
section (a) may be withdrawn no earlier than 5 years after the 
date on which the museum opens the public, pursuant to an Act 
of Congress, if the progress and operation of the museum are 
found to be unsatisfactory based on the report submitted under 
subsection (c). 
(c) REPORT TO CONGRESS.— 
(1) IN GENERAL.—As a condition of the designation under 
subsection (a), the director of the memorial and museum 
described in that subsection shall submit to Congress a report 
on the memorial and museum by not later than the date 
specified in paragraph (2). Such report shall include each of 
the following: 
(A) The projected budget for the memorial and museum 
for the 5-year period beginning on the date the memorial 
and museum is expected to open to the public. 
(B) A description of the outreach conducted by the 
memorial and museum to veterans across the United States 
to receive input about the design and contents of the memo-
rial and museum. 
(C) A description of the process by which decisions 
are made about the contents of the exhibits displayed at 
the memorial and museum. 
(D) A description of the organizational structure of 
the memorial and museum. 
(E) A copy of the bylaws and rules of the memorial 
and museum.
H. R. 1900—2 
(F) A list of any organizations or entities that have 
accredited the memorial and museum. 
(2) DEADLINE FOR REPORT.—The date specified in this para-
graph is the earlier of the following dates: 
(A) The date that is 90 days after the date of the 
enactment of this Act. 
(B) The date that is 30 days before the date on which 
the memorial and museum is first open to the public. 
(d) EFFECT
OF DESIGNATION.—The national memorial and 
museum designated by subsection (a) is not a unit of the National 
Park System, and the designation of the national memorial and 
museum shall not be construed to require Federal funds to be 
expended for any purpose related to the national memorial and 
museum. 
Speaker of the House of Representatives. 
Vice President of the United States and
President of the Senate.
ployer (as defined in section 408(p)(2)(C)(i) of such 
Code) on the date of the enactment of this Act shall 
be treated as beginning work for such employer on 
such date. 
SEC. 3. PERMANENT EXTENSION OF WORK OPPORTUNITY 
CREDIT FOR EMPLOYERS HIRING QUALIFIED 
VETERANS AND MEMBERS OF READY RE-
SERVE AND NATIONAL GUARD. 
(a) IN GENERAL.—Section 51(c)(4) of the Internal 
Revenue Code of 1986 is amended by inserting ‘‘(other 
than any individual described in subparagraph (B) or (K) 
of subsection (d)(1))’’ after ‘‘individual’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to individuals who begin work for 
the employer after December 31, 2016. 
Æ 
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II 
Calendar No. 432 
115TH CONGRESS 
2D SESSION 
H. R. 1900 
IN THE SENATE OF THE UNITED STATES 
NOVEMBER 8, 2017 
Received; read twice and referred to the Committee on Energy and Natural 
Resources 
MAY 23, 2018 
Reported by Ms. MURKOWSKI, without amendment 
AN ACT 
To designate the Veterans Memorial and Museum in Colum-
bus, Ohio, as the National Veterans Memorial and Mu-
seum, 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 ‘‘National Veterans Me-
morial and Museum Act’’. 
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‘‘(ii) the amount of the wages paid to 
such individual during such taxable year 
which is in excess of the amount in clause 
(i)(I); or’’. 
(B) PHASEOUT.—Subsection (b) of section 
1402 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following: 
‘‘Paragraph (1) shall apply only to taxable 
years beginning in calendar years for which the 
contribution and benefit base (as determined 
under section 230 of the Social Security Act) is 
less than $400,000.’’. 
(2) AMENDMENTS
TO
THE
SOCIAL
SECURITY 
ACT.— 
(A) IN
GENERAL.—Section 211(b)(1) of 
the Social Security Act (42 U.S.C. 411(b)) is 
amended— 
(i) in subparagraph (I)— 
(I) by inserting ‘‘and before 
2017’’ after ‘‘1974’’; and 
(II) by striking ‘‘or’’ at the end; 
and 
(ii) by adding at the end the fol-
lowing: 
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SEC. 2. USE OF HARBOR MAINTENANCE TRUST FUND TO 
SUPPORT NAVIGATION. 
(a) AVAILABILITY OF AMOUNTS.—Section 210 of the 
Water Resources Development Act of 1986 (33 U.S.C. 
2238) is amended— 
(1) in the section heading by striking ‘‘AU-
THORIZATION OF APPROPRIATIONS’’ and insert-
ing ‘‘FUNDING FOR NAVIGATION’’; and 
(2) in subsection (a) by striking ‘‘There are au-
thorized to be appropriated’’ and all that follows be-
fore paragraph (1) and inserting ‘‘Amounts made 
available from the Harbor Maintenance Trust Fund 
in accordance with section 9505(d) of the Internal 
Revenue Code of 1986 shall be used to pay—’’. 
(b) AMENDMENT TO TRUST FUND CODE.—Section 
9505(c) of the Internal Revenue Code of 1986 is amend-
ed— 
(1) in the matter preceding paragraph (1) by 
striking ‘‘, as provided by appropriation Acts,’’ and 
inserting ‘‘, in accordance with subsection (d),’’; and 
(2) by adding at the end the following: 
‘‘(d) AVAILABILITY OF AMOUNTS.—Beginning on Oc-
tober 1, 2017, there shall be available from the Harbor 
Maintenance Trust Fund for making expenditures under 
subsection (c)— 
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effectively connected with the conduct of a trade or 
business within such possession, and 
‘‘(4) for purposes of paragraph (2), income 
from activities within the United States which are of 
a preparatory or auxiliary character shall not be 
treated as income from sources within the United 
States or as effectively connected with the conduct 
of a trade or business within the United States.’’. 
(c) SOURCE
RULES
FOR
PERSONAL
PROPERTY 
SALES.—Section 865(j)(3) of such Code is amended by 
adding ‘‘932,’’ after ‘‘931,’’ and before ‘‘933.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2017. 
Æ 
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144 
† HR 1 EAS 
agency of a foreign government which is equiva-
lent to the United States Securities and Ex-
change Commission and which has reporting 
standards not less stringent than the standards 
required by such Commission, but only if there 
is no statement of the taxpayer described in sub-
paragraph (A), or 
‘‘(C) a financial statement filed by the tax-
payer with any other regulatory or governmental 
body specified by the Secretary, but only if there 
is no statement of the taxpayer described in sub-
paragraph (A) or (B). 
‘‘(4) ALLOCATION OF TRANSACTION PRICE.—For 
purposes of this subsection, in the case of a contract 
which contains multiple performance obligations, the 
allocation of the transaction price to each perform-
ance obligation shall be equal to the amount allocated 
to each performance obligation for purposes of includ-
ing such item in revenue in the applicable financial 
statement of the taxpayer. 
‘‘(5) GROUP
OF
ENTITIES.—For purposes of 
paragraph (1), if the financial results of a taxpayer 
are reported on the applicable financial statement (as 
defined in paragraph (3)) for a group of entities, such
150 
† HR 1 EAS 
(2) the period for taking into account any ad-
justments under section 481 by reason of a qualified 
change in method of accounting (as defined in sub-
section (d)) shall be 6 years. 
PART IV—BUSINESS-RELATED EXCLUSIONS AND 
DEDUCTIONS 
SEC. 13301. LIMITATION ON DEDUCTION FOR INTEREST. 
(a) IN GENERAL.—Section 163(j) is amended to read 
as follows: 
‘‘(j) LIMITATION ON BUSINESS INTEREST.— 
‘‘(1) IN GENERAL.—The amount allowed as a de-
duction under this chapter for any taxable year for 
business interest shall not exceed the sum of— 
‘‘(A) the business interest income of such 
taxpayer for such taxable year, plus 
‘‘(B) 30 percent of the adjusted taxable in-
come of such taxpayer for such taxable year. 
The amount determined under subparagraph (B) 
shall not be less than zero. 
‘‘(2) CARRYFORWARD OF DISALLOWED BUSINESS 
INTEREST.—The amount of any business interest not 
allowed as a deduction for any taxable year by reason 
of paragraph (1) shall be treated as business interest 
paid or accrued in the succeeding taxable year.
151 
† HR 1 EAS 
‘‘(3) EXEMPTION
FOR
CERTAIN
SMALL
BUSI-
NESSES.—In the case of any taxpayer (other than a 
tax shelter prohibited from using the cash receipts 
and disbursements method of accounting under sec-
tion 448(a)(3)) which meets the gross receipts test of 
section 448(c) for any taxable year, paragraph (1) 
shall not apply to such taxpayer for such taxable 
year. In the case of any taxpayer which is not a cor-
poration or a partnership, the gross receipts test of 
section 448(c) shall be applied in the same manner as 
if such taxpayer were a corporation or partnership. 
‘‘(4) APPLICATION TO PARTNERSHIPS, ETC.— 
‘‘(A) IN GENERAL.—In the case of any part-
nership— 
‘‘(i) this subsection shall be applied at 
the partnership level and any deduction for 
business interest shall be taken into account 
in determining the non-separately stated 
taxable income or loss of the partnership, 
and 
‘‘(ii) the adjusted taxable income of 
each partner of such partnership— 
‘‘(I) shall be determined without 
regard to such partner’s distributive 
share of any items of income, gain, de-