datamatters24/research-document-archive huggingface dataset:
HR 2014 PP
Sec. 764. Associations of holders of timeshare interests to be taxed like other home-
owners associations.
Sec. 765. Increased deductibility of business meal expenses for individuals subject
to Federal hours of service and seafood processors.
Sec. 766. Deduction in computing adjusted gross income for expenses in connec-
tion with service performed by certain officials.
Sec. 767. Increase in standard mileage rate expense deduction for charitable use
of passenger automobile.
Sec. 768. Expensing of environmental remediation costs.
Sec. 769. Combined employment tax reporting demonstration project.
Sec. 770. Increased maximum capital expenditure limit for qualified small issue
bonds.
Sec. 771. Extension of credit for electricity produced from certain renewable re-
sources.
Sec. 772. Taxable income limit on percentage depletion not to apply to marginal
production.
Sec. 773. Clarification of treatment of certain receivables purchased by coopera-
tive hospital service organizations.
Sec. 774. Exception for bonds guaranteed by Federal Home Loan Bank Board
from restriction on Federal guarantee of bonds.
Sec. 775. Increased period for deduction for traveling expenses while working
away from home.
Sec. 776. Charitable contribution deduction for certain expenses incurred in sup-
port of Native Alaskan subsistence whaling.
Sec. 777. Modification to eligibility criteria for designation of future enterprise
zones in Alaska or Hawaii.
Sec. 778. Clarification of de minimis fringe benefit rules to no-charge employee
meals.
Sec. 779. Clarification of standard to be used in determining employment tax sta-
tus of securities brokers.
Sec. 780. Sense of the Senate regarding reform of the Internal Revenue Code of
1986.
Sec. 781. Sense of the Senate regarding tax treatment of stock options.
Sec. 782. Sense of the Senate on estate taxes.
Sec. 783. Qualified games of chance.
Sec. 784. Survivor benefits for public safety officers killed in the line of duty.
Sec. 785. Treatment of certain disability benefits received by former police officers
or firefighters.
Sec. 786. Removal of dollar limitation on benefit payments from a defined benefit
plan maintained for certain police and fire employees.
Sec. 787. Debate on a reconciliation bill.
Sec. 788. Exclusion from income of severance payment amounts; time periods for
carryback and carryforward of unused credits.
Sec. 789. Current refundings of certain tax-exempt bonds.
Sec. 790. Special rule for thrifts which become large banks.
Sec. 791. Sense of the Senate regarding middle-class taxpayers benefiting from
tax cuts.
Sec. 792. Averaging of farm income over 3 years.
TITLE VIII—REVENUES
Subtitle A—Financial Products
Sec. 801. Constructive sales treatment for appreciated financial positions.
Sec. 802. Limitation on exception for investment companies under section 351.
Sec. 803. Gains and losses from certain terminations with respect to property.
Union Calendar No. 553 
114TH CONGRESS 
2D SESSION 
H. R. 3839 
[Report No. 114–714, Part I] 
A BILL 
To transfer administrative jurisdiction over certain 
Bureau of Land Management land from the Sec-
retary of the Interior to the Secretary of Vet-
erans Affairs for inclusion in the Black Hills Na-
tional Cemetery, and for other purposes. 
SEPTEMBER 6, 2016 
Reported from the Committee on Natural Resources with 
an amendment 
SEPTEMBER 6, 2016 
The Committee on Veterans’ Affairs discharged; com-
mitted to the Committee of the Whole House on the 
State of the Union and ordered to be printed 
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I 
114TH CONGRESS 
1ST SESSION H. R. 3868 
To amend the Investment Company Act of 1940 to remove certain restrictions 
on the ability of business development companies to own securities of 
investment advisers and certain financial companies, to change certain 
requirements relating to the capital structure of business development 
companies, to direct the Securities and Exchange Commission to revise 
certain rules relating to business development companies, and for other 
purposes. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 2, 2015 
Mr. MULVANEY introduced the following bill; which was referred to the 
Committee on Financial Services 
A BILL 
To amend the Investment Company Act of 1940 to remove 
certain restrictions on the ability of business development 
companies to own securities of investment advisers and 
certain financial companies, to change certain require-
ments relating to the capital structure of business devel-
opment companies, to direct the Securities and Exchange 
Commission to revise certain rules relating to business 
development companies, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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114TH CONGRESS 
1ST SESSION 
H. R. 3869 
AN ACT 
To amend the Homeland Security Act of 2002 to 
assist State and local coordination on cybersecu-
rity with the national cybersecurity and commu-
nications integration center, and for other pur-
poses.
147
‘‘(c) INFLATION ADJUSTMENT.—In the case of an in-
dividual who dies in any calendar year after 1998, the
$1,000,000 amount contained in subsection (a) shall be
increased by an amount equal to—
‘‘(1) $1,000,000, multiplied by
‘‘(2) the cost-of-living adjustment determined
under section 1(f)(3) for such calendar year by sub-
stituting ‘calendar year 1997’ for ‘calendar year
1992’ in subparagraph (B) thereof.
If any amount as adjusted under the preceding sentence
is not a multiple of $10,000, such amount shall be round-
ed to the next lowest multiple of $10,000.’’
(e) AMOUNT SUBJECT TO REDUCED RATE WHERE
EXTENSION OF TIME FOR PAYMENT OF ESTATE TAX ON
CLOSELY HELD BUSINESS.—Subsection (j) of section
6601 is amended by redesignating paragraph (3) as para-
graph (4) and by inserting after paragraph (2) the follow-
ing new paragraph:
‘‘(3) INFLATION ADJUSTMENT.—In the case of
estates of decedents dying in a calendar year after
1998, the $1,000,000 amount contained in para-
graph (2)(A) shall be increased by an amount equal
to—
‘‘(A) $1,000,000, multiplied by
I 
114TH CONGRESS 
1ST SESSION 
H. R. 383 
To prohibit United States contributions to the Intergovernmental Panel on 
Climate Change, the United Nations Framework Convention on Climate 
Change, and the Green Climate Fund. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 14, 2015 
Mr. LUETKEMEYER (for himself, Mrs. BLACK, Mr. DUNCAN of South Caro-
lina, Mr. DUNCAN of Tennessee, Mr. GRAVES of Missouri, Mr. LONG, Mr. 
MCKINLEY, Mr. SENSENBRENNER, and Mr. BRIDENSTINE) introduced 
the following bill; which was referred to the Committee on Foreign Af-
fairs 
A BILL 
To prohibit United States contributions to the Intergovern-
mental Panel on Climate Change, the United Nations 
Framework Convention on Climate Change, and the 
Green Climate Fund. 
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 ‘‘No Tax Dollars for 
the United Nations’ Climate Agenda Act’’. 
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SEC. 2. PROHIBITION ON UNITED STATES CONTRIBUTIONS 
TO THE INTERGOVERNMENTAL PANEL ON 
CLIMATE CHANGE, THE UNITED NATIONS 
FRAMEWORK 
CONVENTION 
ON 
CLIMATE 
CHANGE, AND THE GREEN CLIMATE FUND. 
(a) PROHIBITION.—Notwithstanding any other provi-
sion of law, no funds made available to any Federal de-
partment or agency may be used to make assessed or vol-
untary contributions on behalf of the United States to or 
for the Intergovernmental Panel on Climate Change 
(IPCC), the United Nations Framework Convention on 
Climate Change (UNFCCC), or the Green Climate Fund. 
(b) EFFECTIVE DATE.—The prohibition on use of 
funds contained in subsection (a) applies with respect to 
funds made available for fiscal year 2016 and subsequent 
fiscal years. 
Æ 
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I 
114TH CONGRESS 
1ST SESSION 
H. R. 384 
To amend titles 5 and 28, United States Code, to require annual reports 
to Congress on, and the maintenance of databases on, awards of fees 
and other expenses to prevailing parties in certain administrative pro-
ceedings and court cases to which the United States is a party, and 
for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 14, 2015 
Mrs. LUMMIS (for herself and Mr. COHEN) introduced the following bill; which 
was referred to the Committee on the Judiciary 
A BILL 
To amend titles 5 and 28, United States Code, to require 
annual reports to Congress on, and the maintenance 
of databases on, awards of fees and other expenses to 
prevailing parties in certain administrative proceedings 
and court cases to which the United States is a party, 
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 ‘‘Open Book on Equal 
Access to Justice Act’’. 
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(14) Yet, more can be done to help survivors. 
Federal law in effect on the day before the date of 
enactment of this Act does not explicitly— 
(A) authorize survivors of domestic vio-
lence, dating violence, sexual assault, or stalk-
ing to take leave from work to seek legal assist-
ance and redress, counseling, or assistance with 
safety planning activities; 
(B) address the eligibility of survivors of 
domestic violence, dating violence, sexual as-
sault, or stalking for unemployment compensa-
tion; 
(C) provide job protection to survivors of 
domestic violence, dating violence, sexual as-
sault, or stalking; 
(D) prohibit insurers and employers who 
self-insure employee benefits from discrimi-
nating against survivors of domestic violence, 
dating violence, sexual assault, or stalking and 
those who help them in determining eligibility, 
rates charged, and standards for payment of 
claims; or 
(E) prohibit insurers from disclosing infor-
mation about abuse and the location of the sur-
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105TH CONGRESS
1ST SESSION
H. R. 2014
AMENDMENT
June 27, 1997
Ordered to be printed as passed
I 
114TH CONGRESS 
1ST SESSION H. R. 3840 
To amend title 49, United States Code, with respect to prohibiting the 
use of electronic cigarettes on passenger flights, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 27, 2015 
Ms. NORTON introduced the following bill; which was referred to the 
Committee on Transportation and Infrastructure 
A BILL 
To amend title 49, United States Code, with respect to 
prohibiting the use of electronic cigarettes on passenger 
flights, 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 ‘‘Banning the Use of 
Electronic Cigarettes on Airplanes Act of 2015’’. 
SEC. 2. PROHIBITIONS AGAINST SMOKING ON PASSENGER 
FLIGHTS. 
Section 41706 of title 49, United States Code, is 
amended— 
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(1) by redesignating subsection (d) as sub-
section (e); and 
(2) by inserting after subsection (c) the fol-
lowing: 
‘‘(d) ELECTRONIC CIGARETTES.— 
‘‘(1) INCLUSION.—The use of an electronic cig-
arette shall be treated as smoking for purposes of 
this section. 
‘‘(2) ELECTRONIC
CIGARETTE
DEFINED.—In 
this section, the term ‘electronic cigarette’ means a 
device that delivers nicotine or other substances to 
a user of the device in the form of a vapor that is 
inhaled to simulate the experience of smoking.’’. 
Æ 
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128
HR 2014 RDS
5-year period described in subsection (a) for pe-
riods aggregating at least 1 year,
then the taxpayer shall be treated as using such
property as the taxpayer’s principal residence during
any time during such 5-year period in which the tax-
payer owns the property and resides in any facility
(including a nursing home) licensed by a State or
political subdivision to care for an individual in the
taxpayer’s condition.
‘‘(8) DETERMINATION OF MARITAL STATUS.—
In the case of any sale or exchange, for purposes of
this section—
‘‘(A) the determination of whether an indi-
vidual is married shall be made as of the date
of the sale or exchange, and
‘‘(B) an individual legally separated from
his spouse under a decree of divorce or of sepa-
rate maintenance shall not be considered as
married.
‘‘(9) SALES OF LIFE ESTATES AND REMAINDER
INTERESTS.—For purposes of this section—
‘‘(A) IN GENERAL.—This section shall not
fail to apply to the sale or exchange of an inter-
est in a principal residence by reason of such
interest being a life estate or a remainder inter-
term in section 3 of the Federal Power Act (16 
U.S.C. 796). 
(3) SOLAR NET ENERGY METERING.—The term 
‘‘solar net energy metering’’ means service to an 
electric consumer under which electric energy gen-
erated by such electric consumer from an on-site eli-
gible solar generating facility and delivered to local 
distribution facilities may be used to offset electric 
energy provided by an electric utility to the electric 
consumer during the applicable billing period. 
(4) 
ELECTRIC
UTILITY; 
ELECTRIC
CON-
SUMER.—The terms ‘‘electric utility’’ and ‘‘electric 
consumer’’ have the meanings given such terms in 
section 3 of the Public Utility Regulatory Policies 
Act of 1978 (16 U.S.C. 2602). 
Æ 
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(3) an organization with demonstrated expertise 
in providing financial literacy support and advocacy 
services, but only if such organization will provide 
such support and services in partnership with an en-
tity described in paragraph (1) or (2). 
(b) GRANTS AUTHORIZED.—The Secretary of Health 
and Human Services is authorized to award competitive 
grants to eligible entities to— 
(1) develop and disseminate a model program, 
and related materials, for providing financial literacy 
support and advocacy services to survivors of domes-
tic violence, dating violence, sexual assault, or stalk-
ing, and such support and services shall take place 
in national resource centers, established and oper-
ated under section 41501 of the Violence Against 
Women Act of 1994 (42 U.S.C. 14043f); and 
(2) provide technical assistance with respect to 
such model program. 
(c) APPLICATIONS.—An eligible entity seeking a 
grant under this section shall submit an application to the 
Secretary of Health and Human Services at such time, 
in such form and manner, and containing such informa-
tion as the Secretary specifies. 
(d) REPORTS
TO CONGRESS.—The Secretary of 
Health and Human Services shall annually submit a re-
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port to Congress on the grant program established under 
this section. 
(e) AUTHORIZATION OF APPROPRIATIONS.— 
(1) AUTHORIZATION.—There is authorized to 
be appropriated $1,000,000 for fiscal year 2016 to 
carry out this section. 
(2) THREE-YEAR
AVAILABILITY
OF
GRANT 
FUNDS.—Not later than three years after the date 
on which a grant is awarded under this section, the 
recipient of such grant shall return to the Secretary 
of Health and Human Services any unused portion 
of such grant, together with any earnings on such 
unused portion. 
TITLE VI—SEVERABILITY 
SEC. 601. SEVERABILITY. 
If any provision of this Act, any amendment made 
by this Act, or the application of such provision or amend-
ment to any person or circumstance is held to be unconsti-
tutional, the remainder of the provisions of this Act, the 
amendments made by this Act, and the application of such 
provisions or amendments to any person or circumstance 
shall not be affected. 
Æ 
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In the Senate of the United States, 
December 10 (legislative day, December 9), 2016. 
Resolved, That the bill from the House of Representa-
tives (H.R. 3842) entitled ‘‘An Act to improve homeland se-
curity, including domestic preparedness and response to ter-
rorism, by reforming Federal Law Enforcement Training 
Centers to provide training to first responders, and for other 
purposes.’’, do pass with the following 
AMENDMENTS: 
Ω1æOn page 3, line 19, insert ‘‘delegated’’ after ‘‘carry 
out’’. 
Ω2æOn page 4, strike lines 5 through 12 and insert the 
following: 
‘‘(B) maximizes opportunities for small 
business participation;
† HR 3842 EAS 
Ω3æOn page 11, beginning on line 25, strike ‘‘and to com-
pensate such employees for time spent traveling from their 
homes to work sites’’. 
Attest: 
Secretary.
‘‘(3) DIRECTOR.—The term ‘Director’ means the 
Director of the Federal Law Enforcement Training 
Centers. 
‘‘(4) DISTRIBUTED LEARNING.—The term ‘dis-
tributed learning’ means education in which students 
take academic courses by accessing information and 
communicating with the instructor, from various lo-
cations, on an individual basis, over a computer net-
work or via other technologies. 
‘‘(5) EMPLOYEE.—The term ‘employee’ has the 
meaning given such term in section 2105 of title 5, 
United States Code. 
‘‘(6) FEDERAL
AGENCY.—The term ‘Federal 
agency’ means— 
‘‘(A) an Executive Department as defined 
in section 101 of title 5, United States Code; 
‘‘(B) an independent establishment as de-
fined in section 104 of title 5, United States 
Code; 
‘‘(C) a Government corporation as defined 
in section 9101 of title 31, United States Code; 
‘‘(D) the Government Printing Office; 
‘‘(E) the United States Capitol Police; 
‘‘(F) the United States Supreme Court Po-
lice; and 
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114TH CONGRESS 
2D SESSION 
H. R. 3844 
AN ACT 
To establish the Bureau of Land Management Foundation 
to encourage, obtain, and use gifts, devises, and bequests 
for projects for the benefit of, or in connection with, 
activities and services of the Bureau of Land Manage-
ment, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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(8) WILD
FREE-ROAMING
HORSES
AND
BUR-
ROS.—The term ‘‘wild free-roaming horses and bur-
ros’’ has the same meaning that term has under sec-
tion 2(b) of the Wild Free-Roaming Horses And Bur-
ros Act Of 1971 (16 U.S.C. 1332(b)). 
(9) ORPHANED OIL AND GAS WELL SITES.—The 
term ‘‘orphaned oil and gas well sites’’ means all on-
shore oil and gas wells in the United States that have 
no responsible or liable parties and that— 
(A) are located on federally managed lands; 
(B) are located on lands or minerals that 
were federally managed at the time oil and gas 
operations were initiated; or 
(C) adversely impact the health or produc-
tivity of Federal lands. 
(10) 
ABANDONED
MINE
LANDS.—The 
term 
‘‘abandoned mine lands’’ means all hard rock mines 
in the United States that were abandoned before Jan-
uary 1, 1981, and all coal mines in the United States 
that were abandoned before August 3, 1977, and 
that— 
(A) are located on federally managed lands; 
(B) are located on lands or minerals that 
were federally managed at the time mining oper-
ations were initiated; or 
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IB 
Union Calendar No. 503 
114TH CONGRESS 
2D SESSION 
H. R. 3844 
[Report No. 114–651] 
To establish the Energy and Minerals Reclamation Foundation to encourage, 
obtain, and use gifts, devises, and bequests for projects to reclaim aban-
doned mine lands and orphan oil and gas well sites, and for other 
purposes. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 28, 2015 
Mr. JODY B. HICE of Georgia introduced the following bill; which was referred 
to the Committee on Natural Resources 
JULY 1, 2016 
Additional sponsor: Mr. LOWENTHAL 
JULY 1, 2016 
Reported with amendments, committed to the Committee of the Whole House 
on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on October 28, 2015] 
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A BILL 
To establish the Energy and Minerals Reclamation Founda-
tion to encourage, obtain, and use gifts, devises, and 
bequests for projects to reclaim abandoned mine lands 
and orphan oil and gas well sites, and for other purposes. 
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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 ‘‘Bureau of Land Man-
agement Foundation Act’’. 
SEC. 2. DEFINITIONS. 
In this Act: 
(1) BOARD.—The term ‘‘Board’’ means the 
Board of Directors of the Foundation. 
(2) BLM.—The term ‘‘BLM’’ means the Bureau 
of Land Management. 
(3) CHAIRMAN.—The term ‘‘Chairman’’ means 
the Chairman of the Board. 
(4) DIRECTOR.—The term ‘‘Director’’ means an 
individual member of the Board. 
(5) 
FOUNDATION.—The 
term 
‘‘Foundation’’ 
means the Bureau of Land Management Foundation 
established by this Act. 
(6) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of the Interior. 
(7) NATIONAL CONSERVATION LANDS.—The term 
‘‘National Conservation Lands’’ means the system of 
lands established by section 2002 of the Omnibus Pub-
lic Lands Management Act of 2009 (16 U.S.C. 7202). 
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HR 2014 RDS
other than such 12-month period to be its
applicable period. Such an election shall be
made not later than the 90th day after the
date of the enactment of this sentence and,
if made, shall apply to the taxpayer’s first
taxable year ending on or after October 13,
1995, and all subsequent taxable years un-
less revoked with the consent of the Sec-
retary.’’.
(3) Subparagraph (B) of section 264(d)(4) is
amended by striking ‘‘the employer’’ and inserting
‘‘the taxpayer’’.
(4) Subsection (c) of section 501 of the Health
Insurance Portability and Accountability Act of
1996 is amended by striking paragraph (3).
(5) Paragraph (2) of section 501(d) of such Act
is amended by striking ‘‘no additional premiums’’
and all that follows and inserting the following: ‘‘a
lapse occurring by reason of no additional premiums
being received under the contract after October 13,
1995.’’.
(g) AMENDMENTS RELATED TO SECTION 511.—
(1) Subparagraph (B) of section 877(d)(2) is
amended by striking ‘‘the 10-year period described
in subsection (a)’’ and inserting ‘‘the 10-year period