datamatters24/research-document-archive huggingface dataset:
inserting ‘‘, and’’, and adding at the end the fol-
lowing:
‘‘(3) no amount of an expense deductible under
this subchapter by reason of section 1361(f)(3) shall
be apportioned or allocated to such income.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1996.
SEC. 6. BAD DEBT CHARGE OFFS IN YEARS AFTER ELEC-
TION YEAR TREATED AS ITEMS OF BUILT–IN
LOSS.
The Secretary of the Treasury shall modify Regula-
tion 1.1374–4(f) for S corporation elections made in tax-
able years beginning after December 31, 1996, with re-
spect to bad debt deductions under section 166 of the In-
ternal Revenue Code of 1986 to treat such deductions as
built-in losses under section 1374(d)(4) of such Code dur-
ing the entire period during which the bank recognizes
built-in gains from changing its accounting method for
recognizing bad debts from the reserve method under sec-
tion 585 of such Code to the charge-off method under sec-
tion 166 of such Code.
(9) Section 2201 is amended—
(A) by striking ‘‘as defined in section
2011(d)’’, and
(B) by adding at the end the following new
flush sentence:
‘‘For purposes of this section, the additional estate tax
is the difference between the tax imposed by section 2001
or 2101 and the amount equal to 125 percent of the max-
imum credit provided by section 2011(b), as in effect be-
fore its repeal by the Tax Reduction Act of 2001.’’
(10) Paragraph (2) of section 6511(i) is amend-
ed by striking ‘‘2011(c), 2014(b),’’ and inserting
‘‘2014(b)’’.
(11) Subsection (c) of section 6612 is amended
by striking ‘‘section 2011(c) (relating to refunds due
to credit for State taxes),’’.
(12) The table of sections for part II of sub-
chapter A of chapter 11 is amended by striking the
item relating to section 2011.
(13) The table of sections for part IV of sub-
chapter A of chapter 11 is amended by adding at
the end the following new item:
‘‘Sec. 2058. State death taxes.’’
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to estates of decedents dying after
December 31, 2001.
(1) IN GENERAL.—Section 1361 of the Internal
Revenue Code of 1986, as amended by section 9(a),
is amended by adding at the end the following:
‘‘(h) TREATMENT
OF
NONCONSENTING
SHARE-
HOLDER STOCK.—
‘‘(1) IN GENERAL.—For purposes of this sub-
chapter—
‘‘(A) nonconsenting shareholder stock shall
not be treated as a second class of stock,
‘‘(B) such stock shall be treated as C cor-
poration stock, and
‘‘(C) the shareholder’s pro rata share
under section 1366(a)(1) with respect to such
stock shall be subject to tax paid by the S cor-
poration at the highest rate of tax specified in
section 11(b).
‘‘(2) NONCONSENTING
SHAREHOLDER
STOCK
DEFINED.—For purposes of this subsection, the
term ‘nonconsenting shareholder stock’ means stock
of an S corporation which is held by a shareholder
who did not consent to an election under section
1362(a) with respect to such S corporation.
‘‘(3) DISTRIBUTIONS.—A distribution (not in
part or full payment in exchange for stock) made by
the corporation with respect to nonconsenting share-
holder stock shall be includible as ordinary income
of the holder and deductible to the corporation as an
expense in computing taxable income under section
1363(b) in the year such distribution is received.’’
(2) 
CONFORMING
AMENDMENT.—Section
1361(b)(1) of the Internal Revenue Code of 1986, as
amended by section 9(b)(1), is amended by striking
‘‘subsections (f) and (g)’’ and inserting ‘‘subsections
(f), (g), and (h)’’.
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to elections made in taxable years
beginning after December 31, 2001.
SEC. 11. INFORMATION RETURNS FOR QUALIFIED SUB-
CHAPTER S SUBSIDIARIES.
(a) IN GENERAL.—Section 1361(b)(3)(A) of the In-
ternal Revenue Code of 1986 (relating to treatment of cer-
tain wholly owned subsidiaries) is amended by inserting
‘‘and in the case of information returns required under
part III of subchapter A of chapter 61’’ after ‘‘Secretary’’.
(b) EFFECTIVE DATE.—The amendment made by
this section shall apply to taxable years beginning after
December 31, 2001.
SEC. 12. ALLOWANCE OF CHARITABLE CONTRIBUTIONS OF
INVENTORY AND SCIENTIFIC PROPERTY.
(a) IN GENERAL.—Section 170(e) of the Internal
Revenue Code of 1986 (relating to certain contributions
of ordinary income and capital gain property) is amend-
ed—
(1) by striking ‘‘(other than a corporation
which is an S corporation)’’ in paragraph (3)(A),
and
(2) by striking clause (i) of paragraph (4)(D)
and by redesignating clauses (ii) and (iii) of such
paragraph as clauses (i) and (ii), respectively.
(b) STOCK BASIS ADJUSTMENT.—Paragraph (1) of
section 1367(a) of such Code (relating to adjustments to
basis of stock of shareholders, etc.) is amended by striking
‘‘and’’ at the end of subparagraph (B), by striking the
period at the end of subparagraphs (C) and inserting ‘‘,
and’’, and by adding at the end the following new subpara-
graph:
‘‘(D) the excess of the deductions for char-
itable contributions over the basis of the prop-
erty contributed.’’
(c) EFFECTIVE DATE.—The amendment made by
this section shall apply to taxable years beginning after
December 31, 2001.
Æ
(1) a patent application for such land was filed
with the Secretary on or before llll, 2001;
and
(2) all requirements applicable to such patent
application were fully complied with by that date.
If the Secretary makes the determinations referred to in
paragraphs (1) and (2) for any mill site claim, the holder
of the claim shall be entitled to the issuance of a patent
in the same manner and degree to which such claim holder
would have been entitled to prior to the enactment of this
section, unless and until such determinations are with-
drawn or invalidated by the Secretary or by a court of
the United States.
SEC. 314. MINING CLAIM MAINTENANCE REQUIREMENTS.
(a) IN GENERAL.—(1) The holder of each mining
claim converted under the general mining laws shall pay
to the Secretary an annual claim maintenance fee of $100
per claim.
(2) The holder of each mining claim located pursuant
to the general mining laws shall pay to the Secretary an
annual claim maintenance fee of $200 per claim.
(b) TIME OF PAYMENT.—The claim maintenance fee
payable pursuant to subsection (a) for any year shall be
paid on or before August 31 of each year, except that in
the case of claims referred to in subsection (a)(2), for the
initial calendar year in which the location is made, the
locator shall pay the initial claim maintenance fee at the
time the location notice is recorded with the Bureau of
Land Management.
(c) OIL SHALE CLAIMS SUBJECT TO CLAIM MAINTE-
NANCE FEES UNDER ENERGY POLICY ACT OF 1992.—
This section shall not apply to any oil shale claims for
which a fee is required to be paid under section 2511(e)(2)
of the Energy Policy Act of 1992 (Public Law 102–486;
106 Stat. 3111; 30 U.S.C. 242).
(d) CLAIM MAINTENANCE FEES PAYABLE UNDER
1993 ACT.—The claim maintenance fees payable under
this section for any period with respect to any claim shall
be reduced by the amount of the claim maintenance fees
paid under section 10101 of the Omnibus Budget Rec-
onciliation Act of 1993 with respect to that claim and with
respect to the same period.
(e) WAIVER.—(1) The claim maintenance fee re-
quired under this section may be waived for a claim holder
who certifies in writing to the Secretary that on the date
the payment was due, the claim holder and all related par-
ties held not more than 10 mining claims on lands open
to location. Such certification shall be made on or before
the date on which payment is due.
‘‘(iii) in any other case, ownership of
at least 10 percent of the beneficial inter-
ests in the entity.
‘‘(5) COORDINATION WITH SUBSECTION (b).—
Subsection (b) shall apply after the application of
this subsection.
‘‘(e) LIMITATION ON MINORITY DISCOUNTS.—For
purposes of this chapter and chapter 12, in the case of
the transfer of any interest in an entity other than an in-
terest which is actively traded (within the meaning of sec-
tion 1092), no discount shall be allowed by reason of the
fact that the transferee does not have control of such enti-
ty if the transferee and members of the family (as defined
in section 2032A(e)(2)) of the transferee have control of
such entity.’’
(b) EFFECTIVE DATE.—The amendments made by
this section shall apply to transfers after the date of the
enactment of this Act.
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I
107TH CONGRESS
1ST SESSION
H. R. 1265
To amend the Internal Revenue Code of 1986 to extend the transportation
fringe benefit to bicycle commuters.
IN THE HOUSE OF REPRESENTATIVES
MARCH 28, 2001
Mr. BLUMENAUER (for himself, and Mr. FOLEY) 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 extend
the transportation fringe benefit to bicycle commuters.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. EXTENSION OF TRANSPORTATION FRINGE
BENEFIT TO BICYCLE COMMUTERS.
(a) IN GENERAL.—Paragraph (1) of section 132(f)
of the Internal Revenue Code of 1986 (relating to general
rule for qualified transportation fringe) is amended by
adding at the end the following:
‘‘(D) Bicycle commuting allowance.’’.
(b) BICYCLE COMMUTING ALLOWANCE DEFINED.—
Paragraph (5) of section 132(f) of such Code (relating to
definitions) is amended by adding at the end the following:
‘‘(F) BICYCLE COMMUTING ALLOWANCE.—
The term ‘bicycle commuting allowance’ means
an amount provided to an employee for trans-
portation on a bicycle if such transportation is
in connection with travel between the employ-
ee’s residence and place of employment.’’.
(c) LIMITATION ON EXCLUSION.—Paragraph (2) of
section 132(f) of such Code is amended by striking ‘‘sub-
paragraphs (A) and (B)’’ and inserting ‘‘subparagraphs
(A), (B), and (D)’’.
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2001.
Æ
‘‘(ii) the remaining portion of such in-
come shall be sourced under the rules of
sections 861(a)(6), 862(a)(6), and 863.
‘‘(B) AMOUNT APPORTIONED TO PRODUC-
TION
ACTIVITIES.—For purposes of subpara-
graph (A), the portion determined under this
subparagraph is so much of the income from
the sale as does not exceed the greater of—
‘‘(i) the portion of such income appor-
tioned to production activities under sec-
tion 863(b), or
‘‘(ii) the portion of the combined in-
come of the taxpayer and related person
attributable to such property which would
have been apportioned to production activi-
ties under section 863(b) if such taxpayer
and related person were one taxpayer.
‘‘(C) RELATED PERSON.—For purposes of
this paragraph, the term ‘related person’ means
any person related (within the meaning of sec-
tion 482) to the taxpayer.
‘‘(3) CERTAIN
SALES
FOR
USE
IN
UNITED
STATES.—If—
‘‘(A) a United States resident sells (di-
rectly or indirectly) inventory property to an-
in camera to an immigration judge, to the Board of Immi-
gration Appeals, or to any court—
(1) provide such alien a copy or transcript of
such information and a reasonable opportunity to re-
spond to such information, and grant or deny the
application or reopen the proceedings and afford the
alien de novo reconsideration of the application, as
the case may be, based solely on evidence in the pub-
lic record;
(2) withdraw from the record of any pro-
ceedings involving such alien any and all evidence,
testimony, or other information submitted by the
Government ex parte and in camera to the immigra-
tion judge, the Board of Immigration Appeals, or to
any court, as the case may be, and grant or deny
the application or reopen the proceedings and afford
the alien de novo reconsideration of the application,
as the case may be, based solely on evidence in the
public record;
(3) initiate proceedings under section 295, if
applicable; or
(4) grant the application.
(c) TERMINATION OF PROCEEDINGS.—In the case of
an alien in immigration proceedings as of the effective
date of this Act conducted under title V of the Immigra-
tion and Nationality Act—
(1) such proceedings are terminated as of the
effective date of this Act without prejudice to the
Attorney General or the alien; and
(2) the Attorney General may, in his or her dis-
cretion, commence de novo removal proceedings
within 10 days thereafter under section 240 of the
Immigration and Nationality Act (8 U.S.C. 1229a)
and proceedings under section 295, if applicable.
SEC. 7. REGULATIONS.
The Attorney General shall promulgate regulations,
including regulations governing applications for asylum,
withholding of deportation or removal, adjustment of sta-
tus, naturalization, temporary protected status, and relief
from deportation, exclusion, or removal to implement this
Act not more than 90 days after the effective date of this
Act.
SEC. 8. EFFECTIVE DATE.
The amendments made by this Act shall take effect
on the date of the enactment of this Act and shall apply
to all aliens without regard to the date of arrival, admis-
sion, entry, or parole into the United States.
Æ
I
107TH CONGRESS
1ST SESSION
H. R. 1268
To amend the Internal Revenue Code of 1986 to include wireless telecommuni-
cations equipment in the definition of qualified technological equipment
for purposes of determining the depreciation treatment of such equip-
ment.
IN THE HOUSE OF REPRESENTATIVES
MARCH 28, 2001
Mr. CRANE (for himself, Mr. NEAL of Massachusetts, Mr. SAM JOHNSON of
Texas, Ms. DUNN, and Mrs. JOHNSON of Connecticut) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to include
wireless telecommunications equipment in the definition
of qualified technological equipment for purposes of de-
termining the depreciation treatment of such equipment.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. WIRELESS TELECOMMUNICATIONS EQUIP-
MENT.
(a) IN GENERAL.—Subparagraph (A) of section
168(i)(2) of the Internal Revenue Code of 1986 (defining
qualified technological equipment) is amended by striking
SEC. 2. ANNUAL DETERMINATION OF BASIC BENEFIT OF
ACTIVE 
DUTY 
EDUCATIONAL 
ASSISTANCE
UNDER THE MONTGOMERY GI BILL.
(a) BASIC BENEFIT.—Section 3015 of title 38,
United States Code, is amended—
(1) in subsection (a)(1), by striking ‘‘of $650
(as increased from time to time under)’’ and insert-
ing ‘‘equal to the average monthly costs of tuition
and expenses for commuter students at public insti-
tutions of higher education that award baccalaureate
degrees (as determined under subsection (h))’’; and
(2) in subsection (b)(1) by striking ‘‘of $528
(as increased from time to time under)’’ and insert-
ing ‘‘equal to 75 percent of the average monthly
costs of tuition and expenses for commuter students
at public institutions of higher education that award
baccalaureate degrees (as determined under sub-
section (h))’’.
(b) 
DETERMINATION
OF
AVERAGE
MONTHLY
COSTS.—Subsection (h) of that section is amended to read
as follows:
‘‘(h)(1) Not later than September 30 each year, the
Secretary shall determine the average monthly costs of tui-
tion and expenses for commuter students at public institu-
tions of higher education that award baccalaureate de-
grees for purposes of subsections (a)(1) and (b)(1) for the
‘‘and’’ at the end of clause (ii), by striking the period at
the end of clause (iii) and inserting ‘‘, and’’, and by insert-
ing after clause (iii) the following new clause:
‘‘(iv) any wireless telecommunications
equipment.’’
(b) 
WIRELESS
TELECOMMUNICATIONS
EQUIP-
MENT.—Section 168(i)(2) of the Internal Revenue Code
of 1986 is amended by inserting after subparagraph (C)
the following new subparagraph:
‘‘(D) 
WIRELESS
TELECOMMUNICATIONS
EQUIPMENT.—For purposes of this paragraph,
the term ‘wireless telecommunications equip-
ment’ means all equipment used in the trans-
mission, reception, coordination, or switching of
wireless telecommunications service. For this
purpose, ‘wireless telecommunications service’
includes any commercial mobile radio service as
defined in title 47 of the Code of Federal Regu-
lations.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to property placed in service on
or after the date of the enactment of this Act.
Æ
responsibility. Such liability for the period referred to in
the preceding sentence shall include any and all additional
amounts billed by the Secretary and determined to be due
by final agency or judicial action. Any person liable for
royalty payments under this section who assigns any pay-
ment obligation shall remain jointly and severally liable
for all royalty payments due for the claim for the period.
(3) A person conducting mineral activities shall—
(A) develop and comply with the site security
provisions in operations permit designed to protect
from theft the locatable minerals, concentrates or
products derived therefrom which are produced or
stored on a mining claim, and such provisions shall
conform with such minimum standards as the Sec-
retary may prescribe by rule, taking into account the
variety of circumstances on mining claims; and
(B) not later than the 5th business day after
production begins anywhere on a mining claim, or
production resumes after more than 90 days after
production was suspended, notify the Secretary, in
the manner prescribed by the Secretary, of the date
on which such production has begun or resumed.
(4) The Secretary may by rule require any person en-
gaged in transporting a locatable mineral, concentrate, or
product derived therefrom to carry on his or her person,
(B) $225,000,000 should be available for
the health and survival of children;
(C) $200,000,000 should be available for
the prevention and control of infectious diseases
other than HIV/AIDS;
(D) $200,000,000 should be available for
voluntary family planning; and
(E) $100,000,000 should be available for
the health and nutrition of pregnant women
and mothers.
(3) AVAILABILITY OF FUNDS.—Amounts appro-
priated pursuant to paragraph (1) are authorized to
remain available until expended.
(c) COORDINATION AMONG FEDERAL DEPARTMENTS
AND AGENCIES.—It is the sense of Congress that the
President, acting through the Administrator of the United
States Agency for International Development, should co-
ordinate with the Centers for Disease Control and Preven-
tion, the National Institutes of Health, the Department
of State, the Department of Health and Human Services,
the Department of Defense, and other appropriate Federal
departments and agencies to ensure that United States
funds made available to carry out section 104 of the For-
eign Assistance Act of 1961 (22 U.S.C. 2151b) are uti-
lized effectively.
SEC. 4. DEFINITION.
In this Act, the term ‘‘HIV/AIDS’’ means infection
with the human immunodeficiency virus. Such term in-
cludes the acquired immune deficiency syndrome.
Æ
I
107TH CONGRESS
1ST SESSION
H. R. 126
To limit further production of the Trident II (D–5) missile.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 3, 2001
Mr. LUTHER (for himself and Mr. RAMSTAD) introduced the following bill;
which was referred to the Committee on Armed Services
A BILL
To limit further production of the Trident II (D–5) missile.
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 ‘‘Trident II (D–5) Mis-
sile Production Limitation Act’’.
SEC. 2. DISCONTINUATION OF PRODUCTION OF NEW TRI-
DENT II (D–5) MISSILES.
(a) PRODUCTION LIMITATION.—Funds appropriated
for the Department of Defense for fiscal years after fiscal
year 2002 may not be obligated or expended to commence
production of additional Trident II (D–5) missiles.
•
(b) AUTHORIZED SCOPE OF TRIDENT II (D–5) PRO-
GRAM.—Amounts appropriated for the Department of De-
fense may be expended for the Trident II (D–5) missile
program only for the completion of production of those
Trident II (D–5) missiles which were commenced with
funds appropriated for a fiscal year before fiscal year
2003.
Æ
I
107TH CONGRESS
1ST SESSION
H. R. 1273
To amend the Revised Statutes of the United States to eliminate the chilling
effect on the constitutionally protected expression of religion by State
and local officials that results from the threat that potential litigants
may seek damages and attorney’s fees.
IN THE HOUSE OF REPRESENTATIVES
MARCH 28, 2001
Mr. HOSTETTLER (for himself, Mr. WICKER, Mr. BARTLETT of Maryland, Mr.
BLUNT, Mr. RADANOVICH, Mr. PETERSON of Pennsylvania, Mr. SOUDER,
Mr. SMITH of New Jersey, Mr. PICKERING, Mr. DOOLITTLE, Mr. SES-
SIONS, Mr. ISTOOK, Mr. HEFLEY, Mr. DEMINT, Mr. RILEY, Mr. ISSA,
Mr. PITTS, Mr. SCHAFFER, Mr. HAYWORTH, Mr. JONES of North Caro-
lina, Mr. TERRY, Mr. AKIN, Mr. HOEKSTRA, Mr. SHOWS, Mr. BAKER,
Mr. LEWIS of Kentucky, and Mr. SMITH of Texas) introduced the fol-
lowing bill; which was referred to the Committee on the Judiciary
A BILL
To amend the Revised Statutes of the United States to
eliminate the chilling effect on the constitutionally pro-
tected expression of religion by State and local officials
that results from the threat that potential litigants may
seek damages and attorney’s fees.
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 ‘‘Public Expression of
Religion Act of 2001’’.
SEC. 2. LIMITATIONS ON CERTAIN LAWSUITS AGAINST
STATE AND LOCAL OFFICIALS.
(a) CIVIL ACTION FOR DEPRIVATION OF RIGHTS.—
Section 1979 of the Revised Statutes of the United States
(42 U.S.C. 1983) is amended—
(1) by inserting ‘‘(a)’’ before the first sentence;
and
(2) by adding at the end the following:
‘‘(b) The remedies with respect to a claim under this
section where the deprivation consists of a violation of a
prohibition in the Constitution against the establishment
of religion shall be limited to injunctive relief.’’.
(b) ATTORNEYS FEES.—Section 722(b) of the Re-
vised Statutes of the United States (42 U.S.C. 1988(b))
is amended by adding at the end the following: ‘‘However,
no fees shall be awarded under this subsection with re-
spect to a claim described in subsection (b) of section nine-
teen hundred and seventy nine.’’.
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I
107TH CONGRESS
1ST SESSION
H.R. 1278
To redesignate the Federal building located at 935 Pennsylvania Avenue
Northwest in the District of Columbia as the ‘‘Frank F. Church Federal
Building’’.
IN THE HOUSE OF REPRESENTATIVES
MARCH 28, 2001
Ms. MCKINNEY introduced the following bill; which was referred to the
Committee on Transportation and Infrastructure
A BILL
To redesignate the Federal building located at 935 Pennsyl-
vania Avenue Northwest in the District of Columbia as
the ‘‘Frank F. Church Federal Building’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. REDESIGNATION.
The Federal building located at 935 Pennsylvania
Avenue Northwest in the District of Columbia, commonly
known as the J. Edgar Hoover Federal Building, shall be
known and designated as the ‘‘Frank F. Church Federal
Building’’.
SEC. 2. REFERENCES.
Any reference in a law, map, regulation, document,
paper, or other record of the United States to the Federal
building referred to in section 1 shall be deemed to be
a reference to the ‘‘Frank F. Church Federal Building’’.
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