datamatters24/research-document-archive huggingface dataset:
I 
110TH CONGRESS 
1ST SESSION H. R. 3947 
To amend the Internal Revenue Code of 1986 to provide for a carryforward 
of unused benefits in health flexible spending arrangements. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 23, 2007 
Mr. LARSON of Connecticut (for himself, Mr. CAMP of Michigan, Mrs. MCCAR-
THY of New York, Mr. BURTON of Indiana, Mr. ENGLISH of Pennsyl-
vania, Mr. FRANKS of Arizona, Mr. LEWIS of Kentucky, Mr. PAUL, Mr. 
RAMSTAD, Mr. SESTAK, and Mr. SOUDER) 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 a carryforward of unused benefits in health flexible 
spending arrangements. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. CARRYFORWARD OF UNUSED BENEFITS IN 
HEALTH 
FLEXIBLE 
SPENDING 
ARRANGE-
MENTS. 
(a) IN GENERAL.—Section 125 of the Internal Rev-
enue Code of 1986 (relating to cafeteria plans) is amended 
by redesignating subsections (h) and (i) as subsections (i) 
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and (j), respectively, and by inserting after subsection (g) 
the following: 
‘‘(h) CARRYFORWARD OF CERTAIN UNUSED HEALTH 
BENEFITS.— 
‘‘(1) IN GENERAL.—For purposes of this title, 
a plan or other arrangement shall not fail to be 
treated as a cafeteria plan solely because qualified 
benefits under such plan include a health flexible 
spending arrangement under which not more than 
$500 of unused health benefits may be carried for-
ward to the succeeding plan year of such health 
flexible spending arrangement. 
‘‘(2) HEALTH FLEXIBLE SPENDING ARRANGE-
MENT.—For purposes of this subsection, the term 
‘health flexible spending arrangement’ means a flexi-
ble spending arrangement (as defined in section 
106(c)) that is a qualified benefit and only permits 
reimbursement for expenses for medical care (as de-
fined in section 213(d)(1), without regard to sub-
paragraphs (C) and (D) thereof). 
‘‘(3) UNUSED
HEALTH
BENEFITS.—For pur-
poses of this subsection, with respect to an em-
ployee, the term ‘unused health benefits’ means the 
excess of— 
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‘‘(A) the maximum amount of reimburse-
ment allowable to the employee for a plan year 
under a health flexible spending arrangement, 
over 
‘‘(B) the actual amount of reimbursement 
for such year under such arrangement. 
‘‘(4) TERMINATION.—Paragraph (1) shall not 
apply to plan years beginning after December 31, 
2009.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall apply to taxable years beginning after 
December 31, 2006. 
Æ 
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902 
(b) Programs and activities funded under titles III 
and IV of this Act that provide training for foreign police, 
judicial, and military officials shall address, where appro-
priate, gender-based violence. 
EDUCATION 
SEC. 7064. (a) BASIC EDUCATION.— 
(1) Of the funds appropriated by title III of 
this Act and by prior Acts for fiscal year 2009, not 
less than $700,000,000 should be made available for 
assistance for basic education, of which not less than 
$400,000,000 shall be made available under the 
heading ‘‘Development Assistance’’. 
(2) There shall continue to be a Coordinator of 
United States government actions to provide basic 
education assistance in developing countries as es-
tablished in section 664 of division J of Public Law 
110–161. 
(3) Funds appropriated for basic education in 
this Act shall be made available for a pilot program 
in three countries to develop and evaluate the effec-
tiveness and implementation of a 5-year basic edu-
cation strategic plan. 
(b) HIGHER EDUCATION.—Of the funds appropriated 
by title III of this Act and by prior Acts for fiscal year 
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‘‘If net income tax liability is: 
The surtax is: 
Over $18,200 .................................
$1,191.50, plus 16% of the excess 
over $18,200 
‘‘(3) CORPORATIONS.—In the case of any cor-
poration with net income tax liability, the tax im-
posed under this chapter shall be increased by an 
amount equal to such net income tax liability multi-
plied by 16 percent. 
‘‘(b) CERTAIN EXCEPTIONS FOR INDIVIDUALS.— 
‘‘(1) CERTAIN EXCEPTIONS RELATED TO MILI-
TARY SERVICE.— 
‘‘(A) IN
GENERAL.—Subsection (a) shall 
not apply to— 
‘‘(i) any member of the Armed Forces 
of the United States who received com-
pensation which was excludible from gross 
income under section 112 (relating to cer-
tain combat zone compensation of mem-
bers of the Armed Forces) during the tax-
able year involved or any taxable year end-
ing on or after September 11, 2001, or 
‘‘(ii) any individual who received a 
death gratuity payable under chapter 75 of 
title 10, United States Code, with respect 
to any decedent who— 
‘‘(I) is described in clause (i), 
and 
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‘‘(II) died on or after September 
11, 2001, and before the close of the 
taxable year involved. 
‘‘(B) JOINT RETURNS.—In the case of a 
joint return, the taxpayer shall be treated as 
described in clause (i) or (ii) of subparagraph 
(A) if either spouse is so described. 
‘‘(2) EXCEPTION BASED ON ADJUSTED GROSS 
INCOME.—Subsection (a) shall not apply to any indi-
vidual if the adjusted gross income of the taxpayer 
is not in excess of $30,000. 
‘‘(c) NET INCOME TAX LIABILITY DEFINED.—For 
purposes of this section, the term ‘net income tax liability’ 
means the excess of— 
‘‘(1) the sum of the regular tax liability (as de-
fined in section 26(b)) and the tax imposed by sec-
tion 55, over 
‘‘(2) the credits allowed under part IV (other 
than sections 31, 33, and 34). 
‘‘(d) NOT TREATED
AS TAX IMPOSED
BY THIS 
CHAPTER FOR CERTAIN PURPOSES.—The tax imposed 
under this part shall not be treated as tax imposed by 
this chapter for purposes of determining the amount of 
any credit under this chapter or for purposes of section 
55.’’. 
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(b) CLERICAL AMENDMENT.—The table of parts for 
subchapter A of chapter 1 of such Code is amended by 
adding at the end the following new item: 
‘‘PART VIII. TEMPORARY IRAQ WAR SURTAX. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2007. 
(d) SECTION 15 NOT TO APPLY.—The amendment 
made by subsection (a) shall not be treated as a change 
in a rate of tax for purposes of section 15 of the Internal 
Revenue Code of 1986. 
Æ 
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903 
2009, not less than $133,000,000 shall be made available 
for assistance for higher education. 
RECONCILIATION PROGRAMS 
SEC. 7065. Of the funds appropriated under the 
headings ‘‘Development Assistance’’ and ‘‘Economic Sup-
port Fund’’ in this Act, $25,000,000 shall be made avail-
able for reconciliation programs which bring together and 
facilitate interaction between individuals of different eth-
nic, religious and political backgrounds from areas of civil 
conflict and war, of which $9,000,000 shall be made avail-
able for such programs in the Middle East: Provided, That 
the Administrator of the United States Agency for Inter-
national Development shall consult with the Committees 
on Appropriations, prior to the initial obligation of funds, 
on the most effective uses of such funds. 
COMPREHENSIVE EXPENDITURES REPORT 
SEC. 7066. Not later than 180 days after the date 
of enactment of this Act, the Secretary of State shall sub-
mit a report to the Committees on Appropriations detail-
ing the total amount of United States Government ex-
penditures in fiscal years 2007 and 2008, by Federal 
agency, for assistance programs and activities in each for-
eign country, identifying the line item as presented in the 
President’s Budget Appendix and the purpose for which 
the funds were provided: Provided, That if required, infor-
mation may be submitted in classified form. 
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904 
REQUESTS FOR DOCUMENTS 
SEC. 7067. None of the funds appropriated or made 
available pursuant to titles III through VI of this Act shall 
be available to a nongovernmental organization, including 
any contractor, which fails to provide upon timely request 
any document, file, or record necessary to the auditing re-
quirements of the United States Agency for International 
Development. 
SENIOR POLICY OPERATING GROUP 
SEC. 7068. (a) The Senior Policy Operating Group 
on Trafficking in Persons, established under section 
105(f) of the Victims of Trafficking and Violence Protec-
tion Act of 2000 (22 U.S.C. 7103(f)) to coordinate agency 
activities regarding policies (including grants and grant 
policies) involving the international trafficking in persons, 
shall coordinate all such policies related to the activities 
of traffickers and victims of severe forms of trafficking. 
(b) None of the funds provided under title I of this 
or any other Act making appropriations for the Depart-
ment of State, foreign operations, and related programs 
shall be expended to perform functions that duplicate co-
ordinating responsibilities of the Operating Group. 
(c) The Operating Group shall continue to report only 
to the authorities that appointed them pursuant to section 
105(f). 
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(b) CONFORMING AMENDMENTS.— 
(1) Section 5601(a) of such Code (relating to 
criminal penalties) is amended by striking paragraph 
(6). 
(2) Section 5505 of such Code (relating to ap-
plicability of provisions of this chapter) is amended 
by striking subsection (b). 
(3) Section 5178(b) of such Code is amended 
by striking ‘‘(not specifically prohibited by section 
5601(a)(6))’’. 
(4) Section 5178(c) of such Code is amended by 
striking paragraph (2) and redesignating paragraphs 
(3) and (4) as paragraphs (2) and (3), respectively. 
(c) EFFECTIVE DATE.—The amendments made by 
this Act shall take effect on the date of the enactment 
of this Act. 
Æ 
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I 
110TH CONGRESS 
1ST SESSION H. R. 3950 
To approve a final rule of the Department of Homeland Security relating 
to employers who receive a ‘‘no-match’’ letter from the Commissioner 
of Social Security. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 23, 2007 
Mr. TANCREDO introduced the following bill; which was referred to the Com-
mittee on the Judiciary, and in addition to the Committee on Education 
and Labor, for a period to be subsequently determined by the Speaker, 
in each case for consideration of such provisions as fall within the juris-
diction of the committee concerned 
A BILL 
To approve a final rule of the Department of Homeland 
Security relating to employers who receive a ‘‘no-match’’ 
letter from the Commissioner of Social Security. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. EFFECT OF FINAL REGULATION ON ‘‘NO- 
MATCH’’ LETTERS. 
The Congress approves the final rule promulgated by 
the Department of Homeland Security entitled ‘‘Safe-Har-
bor Procedures for Employers Who Receive a No-Match 
Letter’’ (August 15, 2007; 72 Fed. Reg. 45611), and such 
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rule shall have the force and effect of enacted law until 
changed by such law. 
Æ 
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905 
PROHIBITION ON USE OF TORTURE 
SEC. 7069. None of the funds made available in this 
Act shall be used in any way whatsoever to support or 
justify the use of torture, cruel or inhumane treatment 
by any official or contract employee of the United States 
Government. 
AFRICA 
SEC. 7070. (a) EXPANDED INTERNATIONAL MILI-
TARY EDUCATION AND TRAINING.— 
(1) Funds appropriated under the heading 
‘‘International Military Education and Training’’ in 
this Act that are made available for assistance for 
Angola, Cameroon, Central African Republic, Chad, 
Cote D’Ivoire, and Guinea may be made available 
only for expanded international military education 
and training. 
(2) None of the funds appropriated under the 
heading ‘‘International Military Education and 
Training’’ in this Act may be made available for as-
sistance for Equatorial Guinea. 
(b)(1) SUDAN LIMITATION ON ASSISTANCE.—Subject 
to subsection (2): 
(A) Notwithstanding any other provision of law, 
none of the funds appropriated by this Act may be 
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906 
made available for assistance for the Government of 
Sudan. 
(B) None of the funds appropriated by this Act 
may be made available for the cost, as defined in 
section 502, of the Congressional Budget Act of 
1974, of modifying loans and loan guarantees held 
by the Government of Sudan, including the cost of 
selling, reducing, or canceling amounts owed to the 
United States, and modifying concessional loans, 
guarantees, and credit agreements. 
(2) Subsection (b)(1) shall not apply if the Secretary 
of State determines and certifies to the Committees on Ap-
propriations that: 
(A) The Government of Sudan honors its 
pledges to cease attacks upon civilians and disarms 
and demobilizes the Janjaweed and other govern-
ment-supported militias. 
(B) The Government of Sudan and all govern-
ment-supported militia groups are honoring their 
commitments made in all previous cease-fire agree-
ments. 
(C) The Government of Sudan is allowing 
unimpeded access to Darfur to humanitarian aid or-
ganizations, the human rights investigation and hu-
manitarian teams of the United Nations, including 
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‘‘(2) DOLLAR LIMITATION.— 
‘‘(A) IN
GENERAL.—The aggregate cost 
which may be taken into account under para-
graph (1) with respect to each qualified film or 
television 
production 
shall 
not 
exceed 
$15,000,000. 
‘‘(B) PARTICIPATIONS AND RESIDUALS EX-
CLUDED.—The term ‘aggregate cost’ does not 
include participations and residuals (as defined 
in section 167(g)(7)(B)). The preceding sen-
tence does not apply to— 
‘‘(i) deferred payment arrangements, 
structured as a fixed obligation to pay on 
a date certain, regardless of the revenues 
generated by a production, and 
‘‘(ii) noncontingent or guaranteed 
payments where the recipient incurs mini-
mal risk of nonpayment and the amount is 
not related to the revenue generated from 
the production, including first dollar gross 
participations to the extent such participa-
tions have priority over loan repayments, 
distributor fees, and the cost of prints and 
advertising. 
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‘‘(C) HIGHER
DOLLAR
LIMITATION
FOR 
PRODUCTIONS IN CERTAIN AREAS.—In the case 
of any qualified film or television production the 
aggregate cost of which is significantly incurred 
in an area eligible for designation as— 
‘‘(i) a low-income community under 
section 45D, or 
‘‘(ii) a distressed county or isolated 
area of distress by the Delta Regional Au-
thority established under section 2009aa– 
‘‘(iii) 1 of title 7, United States Code, 
subparagraph (A) shall be applied by sub-
stituting 
‘$20,000,000’ 
for 
‘$15,000,000’.’’. 
(b) AMORTIZATION
OF REMAINING COSTS.—Sub-
section (b) of section 181 of such Code is amended to read 
as follows: 
‘‘(b) AMORTIZATION OF REMAINING COSTS.—If an 
election is made under subsection (a) with respect to any 
qualified film or television production, that portion of the 
basis of such production in excess of the amount taken 
into account under subsection (a) shall be allowed as a 
deduction under section 167(g), the income forecast meth-
od of depreciation.’’. 
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(c) EXPENSING
OF QUALIFIED FILM
AND TELE-
VISION PRODUCTION COSTS MADE PERMANENT.—Section 
181 of such Code is amended by striking subsection (f). 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to qualified film and television pro-
ductions commencing after the date of the enactment of 
this Act. 
Æ 
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I 
110TH CONGRESS 
1ST SESSION H. R. 3953 
To amend the Internal Revenue Code of 1986 to allow the deduction for 
property taxes in determining the amount of the alternative minimum 
taxable income of any taxpayer (other than a corporation). 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 24, 2007 
Mr. MAHONEY of Florida (for himself, Ms. GIFFORDS, Mr. HIGGINS, Mrs. 
BOYDA of Kansas, Mr. KAGEN, Mr. BISHOP of New York, Mr. ISRAEL, 
Mr. GORDON of Tennessee, Mr. PATRICK J. MURPHY of Pennsylvania, 
Ms. CASTOR, Mr. BOYD of Florida, Mr. HILL, Mr. WALZ of Minnesota, 
Mr. COSTA, Mr. CARDOZA, Mr. WEXLER, Ms. HIRONO, Mr. PETERSON 
of Minnesota, Mr. ROSKAM, and Mr. WALBERG) 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 the 
deduction for property taxes in determining the amount 
of the alternative minimum taxable income of any tax-
payer (other than a corporation). 
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 ‘‘Homeowners Property 
Tax Relief Act of 2007’’. 
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SEC. 2. DEDUCTION FOR PROPERTY TAXES ALLOWED IN 
DETERMINING 
INDIVIDUAL 
ALTERNATIVE 
MINIMUM TAXABLE INCOME. 
(a) IN GENERAL.—Clause (ii) of section 56(b)(1)(A) 
of the Internal Revenue Code of 1986 (relating to general 
limitation on deductions applicable to individuals) is 
amended by striking ‘‘(1), (2), or’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to taxable years beginning after 
December 31, 2006. 
Æ 
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IV 
111TH CONGRESS 
2D SESSION 
H. RES. 1354 
Honoring the John G. Shedd Aquarium on the occasion of its 80th anniver-
sary and the 10th anniversary of its award-winning ‘‘Amazon Rising’’ 
exhibit. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 12, 2010 
Mr. DAVIS of Illinois submitted the following resolution; which was referred 
to the Committee on Natural Resources 
RESOLUTION 
Honoring the John G. Shedd Aquarium on the occasion 
of its 80th anniversary and the 10th anniversary of 
its award-winning ‘‘Amazon Rising’’ exhibit. 
Whereas, on May 30, 2010, the venerable John G. Shedd 
Aquarium will celebrate its 80th anniversary as one of 
the most respected cultural, conservation, and edu-
cational institutions in Chicago, Illinois; 
Whereas the John G. Shedd Aquarium has welcomed 
100,000,000 guests since opening its doors in 1930, mak-
ing it one of Chicago’s most visited cultural attractions 
and a landmark icon; 
Whereas, on June 17, 2010, the John G. Shedd Aquarium 
will commemorate the 10th anniversary of its award-win-
ning ‘‘Amazon Rising’’ exhibit, which connects guests to 
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(1) increasing public understanding of the sci-
entific work occurring at the National Laboratories; 
(2) developing exhibits and informal education 
programs featuring advances in physical sciences; 
and 
(3) increasing public understanding of science, 
technology, 
engineering, 
and 
mathematics 
dis-
ciplines. 
(b) QUALIFICATIONS.—Grants shall be awarded 
under this section only to partnerships that include science 
museums, or consortia thereof— 
(1) serving no fewer than 1,000,000 visitors an-
nually; and 
(2) with an existing partnership with one or 
more National Laboratories. 
(c) GRANT ALLOCATION.—Science museums or con-
sortia thereof may not receive more than 60 percent of 
a grant award for any fiscal year, with the remaining 
funds allocated to National Laboratory partners. 
(d) DEFINITIONS.—In this Act— 
(1) the term ‘‘National Laboratory’’ has the 
meaning given that term in section 2 of the Energy 
Policy Act of 2005 (42 U.S.C. 15801); 
(2) the term ‘‘partnership’’ means as an agree-
ment among a science museum (or consortia thereof) 
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and one or more Department of Energy National 
Laboratories; and 
(3) the term ‘‘science museum’’ means an ac-
credited nonprofit museum with a mission to educate 
and inspire the public about science, scientific ad-
vancement, and careers in science. 
(e) AUTHORIZATION
OF APPROPRIATIONS.—There 
are authorized to be appropriated to the Secretary of En-
ergy for carrying out this Act $20,000,000 for each of 
the fiscal years 2008, 2009, 2010, and 2011. 
Æ 
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