datamatters24/research-document-archive huggingface dataset:
$5,000,000. For purposes of this paragraph, all per-
sons treated as a single employer under subsection 
(a) or (b) of section 52, or subsection (m) or (o) of 
section 414, shall be treated as one person. 
‘‘(3) CORPORATIONS NOT IN EXISTENCE FOR 
ENTIRE
BASE
PERIOD.—Subsection (a) shall not 
apply to any corporation if such corporation was not 
in existence for the entire 3 taxable year period re-
ferred to in subsection (a)(2). 
‘‘(c) RETAINED EARNINGS.—For purposes of this 
section, the term ‘retained earnings’ means, with respect 
to any taxable year, the excess (if any) of— 
‘‘(1) the retained earnings of such corporation 
as of the end of such taxable year, over 
‘‘(2) the retained earnings of such corporation 
as of the beginning of such taxable year. 
Appropriated and unappropriated retained earnings shall 
be taken into account under paragraphs (1) and (2). 
‘‘(d) TREATMENT
OF PREDECESSORS.—Any ref-
erence in this section to a corporation shall include a ref-
erence to any predecessor of such corporation.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for part II of subchapter A of chapter 1 of such Code 
is amended by redesignating the item relating to section 
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tion of an individual occurring on or after the first day 
of the seventh month beginning after the date of enact-
ment of this Act. 
SEC. 402. AMENDMENTS TO THE INTERNAL REVENUE 
CODE. 
(a) IN GENERAL.—The Internal Revenue Code of 
1986 is amended by striking sections 3121(b)(1) and 
3306(c)(B)(1)(B). 
(b) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall take effect beginning on the first Jan-
uary 1st that occurs after the date of the enactment of 
this Act. 
Æ 
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I
103D CONGRESS
1ST SESSION
H. R. 2361
To amend title 28, United States Code, to permit amounts in the Department
of Justice Assets Forfeiture Fund to be used for payment of certain
State and local property taxes on forfeited real property.
IN THE HOUSE OF REPRESENTATIVES
JUNE 9, 1993
Mrs. MEEK introduced the following bill; which was referred to the Committee
on the Judiciary
A BILL
To amend title 28, United States Code, to permit amounts
in the Department of Justice Assets Forfeiture Fund
to be used for payment of certain State and local prop-
erty taxes on forfeited real property.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. PAYMENT OF CERTAIN STATE AND LOCAL
PROPERTY 
TAXES 
ON 
FORFEITED 
REAL
PROPERTY.
Paragraph (1) of subsection (c) of section 524 of title
28, United States Code, is amended—
(1) by striking out the period at the end of sub-
paragraph (I) and inserting in lieu thereof ‘‘; and’’;
and
(2) by adding at the end the following new sub-
paragraph:
‘‘(J) the payment of State and local prop-
erty taxes on forfeited real property for the pe-
riod beginning on the date of the offense giving
rise to the forfeiture and ending on the day be-
fore the date of the order of forfeiture.’’.
SEC. 2. APPLICABILITY.
The amendments made by section 1 shall apply to
all claims pending at the time of or commenced subse-
quent to the date of the enactment of this Act.
Æ
I 
112TH CONGRESS 
1ST SESSION H. R. 3018 
To amend the Internal Revenue Code of 1986 to provide a temporary surtax 
on increases in retained earnings of domestic corporations. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 22, 2011 
Mr. CAPUANO 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 
a temporary surtax on increases in retained earnings 
of domestic corporations. 
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 ‘‘Corporate Assets 
Should be used to Hire Act’’. 
SEC. 2. TEMPORARY SURTAX ON INCREASES IN RETAINED 
EARNINGS OF DOMESTIC CORPORATIONS. 
(a) IN GENERAL.—Part II of subchapter A of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
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by redesignating section 12 as section 13 and by inserting 
after section 11 the following new section: 
‘‘SEC. 12. TEMPORARY SURTAX ON INCREASES IN RE-
TAINED EARNINGS OF DOMESTIC CORPORA-
TIONS. 
‘‘(a) IN GENERAL.—In the case of a domestic cor-
poration for any taxable year beginning during 2011 or 
2012, there is hereby imposed (in addition to any other 
tax imposed by this part) a tax equal to 40 percent of 
the excess (if any) of— 
‘‘(1) the retained earnings of such corporation 
for such taxable year, over 
‘‘(2) the average retained earnings of such cor-
poration for the 3 taxable years immediately pre-
ceding such taxable year. 
‘‘(b) EXCEPTIONS.— 
‘‘(1) 
RETAINED
EARNINGS
REQUIRED
BY 
LAW.—Subsection (a) shall not apply to so much of 
the excess described in such subsection as is attrib-
utable to any increase in retained earnings which is 
required by Federal law or regulation. 
‘‘(2) SMALL BUSINESS EXCEPTION.—Subsection 
(a) shall not apply to any corporation for any tax-
able year with respect to which the retained earnings 
of such corporation for such taxable year is less than 
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I
103D CONGRESS
1ST SESSION
H. R. 2362
To make a technical correction with respect to the temporary duty suspension
for clomiphene citrate.
IN THE HOUSE OF REPRESENTATIVES
JUNE 9, 1993
Mr. NEAL of Massachusetts introduced the following bill; which was referred
to the Committee on Ways and Means
A BILL
To make a technical correction with respect to the temporary
duty suspension for clomiphene citrate.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. TECHNICAL CORRECTION.
Heading 9902.29.95 of the Harmonized Tariff
Schedule of the United States (relating to clomiphene cit-
rate) is amended by inserting ‘‘or 3004.90.60’’ after
‘‘2922.19.15’’.
SEC. 2. EFFECTIVE DATE.
(a) IN GENERAL.—Except as provided in subsection
(b), the amendment made by section 1 applies with respect
to goods entered, or withdrawn from warehouse for con-
sumption, on or after the 15th day after the date of the
enactment of this Act.
(b) RETROACTIVE APPLICATION.—Notwithstanding
section 514 of the Tariff Act of 1930 (19 U.S.C. 1514)
or any other provision of law to the contrary, upon a re-
quest filed with the appropriate customs officer before the
90th day after the date of the enactment of this Act, any
entry or withdrawal from warehouse for consumption—
(1) which was made after December 31, 1988,
and before the 15th day after the date of the enact-
ment of this Act; and
(2) with respect to which there would have been
no duty if the amendment made by section 1 applied
to such entry or withdrawal;
shall be liquidated or reliquidated as though such amend-
ment applied to such entry or withdrawal.
Æ
I
103D CONGRESS
1ST SESSION
H. R. 2363
To amend the Foreign Sovereign Immunities Act to provide for exceptions
in cases of torture, extrajudicial killing, or war crimes.
IN THE HOUSE OF REPRESENTATIVES
JUNE 9, 1993
Mr. SCHUMER (for himself and Mr. PALLONE) introduced the following bill;
which was referred to the Committee on the Judiciary
A BILL
To amend the Foreign Sovereign Immunities Act to provide
for exceptions in cases of torture, extrajudicial killing,
or war crimes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. EXCEPTION TO FOREIGN SOVEREIGN IMMU-
NITY FOR CERTAIN CASES INVOLVING TOR-
TURE OR EXTRAJUDICIAL KILLING IN A FOR-
EIGN STATE.
Section 1605(a) of title 28, United States Code, is
amended—
(1) by striking ‘‘or’’ at the end of paragraph
(5);
(2) by striking the period at the end of para-
graph (6) and inserting in lieu thereof ‘‘; or’’; and
(3) by adding at the end thereof the following
new paragraph:
‘‘(7) not otherwise encompassed in paragraph
(2), in which money damages are sought against a
foreign state for personal injury or death of a Unit-
ed States citizen occurring in such foreign state and
caused by the torture or extrajudicial killing of that
citizen by such foreign state or by a war crime com-
mitted by the military of such foreign state or by
any official or employee of such foreign state while
acting within the scope of his or her office or em-
ployment, except that—
‘‘(A) the court shall decline to hear a claim
under this paragraph if the claimant has not
exhausted adequate and available remedies in
the place in which the conduct giving rise to the
claim occurred; and
‘‘(B) an action under this paragraph shall
not be maintained unless it is commenced with-
in 10 years after the cause of action accrues
unless the cause of action is based on war
crimes committed during World War II.
For purposes of paragraph (7), the terms ‘torture’ and
‘extrajudicial killing’ have the meanings given those terms
in section 3 of the Torture Victim Protection Act of
1991.’’.
SEC. 2. EXCEPTION TO IMMUNITY FROM ATTACHMENT.
(a) FOREIGN STATE.—Section 1610(a) of title 28,
United States Code, is amended—
(1) by striking the period at the end of para-
graph (6) and inserting in lieu thereof ‘‘, or’’; and
(2) by adding at the end thereof the following
new paragraph:
‘‘(7) the judgment relates to a claim for which
the foreign state is not immune by virtue of section
1605(a)(7) of this chapter, regardless of whether the
property is or was involved in the act upon which
the claim is based.’’.
(b) 
AGENCY
OR
INSTRUMENTALITY.—Section
1610(b)(2) of such title is amended—
(1) by striking ‘‘or (5)’’ and inserting in lieu
thereof ‘‘(5), or (7)’’; and
(2) by striking ‘‘used for the activity’’ and in-
serting in lieu thereof ‘‘involved in the act’’.
SEC. 3. APPLICABILITY.
The amendments made by this Act shall apply to any
cause of action arising before, on, or after the date of the
enactment of this Act.
Æ
in connection with an exchange to which section 
354 applies. 
‘‘(B) EFFECT OF TERMINATION.—For pur-
poses of section 367, if an election is made by 
a corporation under this section for any taxable 
year and such election ceases to apply for any 
subsequent taxable year, such corporation shall 
be treated as a domestic corporation transfer-
ring (as of the 1st day of such subsequent tax-
able year) all of its property to a foreign cor-
poration in connection with an exchange to 
which section 354 applies. 
‘‘(C) INTANGIBLES.—For purposes of sec-
tion 367(d) and the second sentence of section 
482, any election made under this section shall 
be disregarded. 
‘‘(e) DENIAL OF INCLUSION IN CONSOLIDATED RE-
TURN.—A qualified Puerto Rico corporation for which an 
election under this section is in effect for any taxable year 
may not be included in any consolidated return under 
chapter 6.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for such subpart D is amended by inserting after the item 
relating to section 933 the following new item: 
‘‘Sec. 933A. Election by Puerto Rico corporations to be treated as domestic 
corporations.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
September 30, 2011. 
Æ 
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I 
112TH CONGRESS 
1ST SESSION H. R. 3021 
To amend title 49, United States Code, to modify cost-sharing requirements 
under certain public transportation grant programs, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 22, 2011 
Mr. CARSON of Indiana (for himself, Ms. BORDALLO, and Ms. LEE of Cali-
fornia) introduced the following bill; which was referred to the Committee 
on Transportation and Infrastructure 
A BILL 
To amend title 49, United States Code, to modify cost- 
sharing requirements under certain public transportation 
grant programs, 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 ‘‘Community Transit 
Promotion Act of 2011’’. 
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SEC. 2. COST-SHARING REQUIREMENTS UNDER CERTAIN 
PUBLIC 
TRANSPORTATION 
GRANT 
PRO-
GRAMS. 
(a) JOB ACCESS AND REVERSE COMMUTE FORMULA 
GRANTS.—Section 5316(h) of title 49, United States 
Code, is amended— 
(1) in paragraph (2) by striking ‘‘50 percent’’ 
and inserting ‘‘80 percent’’; and 
(2) in paragraph (3) by striking subparagraph 
(A) and inserting the following: 
‘‘(A) may be provided from an undistrib-
uted cash surplus, a replacement or deprecia-
tion cash fund or reserve, fare box revenues, a 
service agreement with a transit provider, a 
service agreement with a State or local social 
service agency or a private social service organi-
zation, or new capital; and’’. 
(b) NEW FREEDOM PROGRAM.—Section 5317(g) of 
such title is amended— 
(1) in paragraph (2) by striking ‘‘50 percent’’ 
and inserting ‘‘80 percent’’; and 
(2) in paragraph (3) by striking subparagraph 
(A) and inserting the following: 
‘‘(A) may be provided from an undistrib-
uted cash surplus, a replacement or deprecia-
tion cash fund or reserve, fare box revenues, a 
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service agreement with a transit provider, a 
service agreement with a State or local social 
service agency or a private social service organi-
zation, or new capital; and’’. 
Æ 
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any fiscal year (after compliance with subsection (a) and
deduction of cost of administration permitted by sub-
section (b)) may be used for the acquisition of supplies,
tools, equipment, and other materials.
(d) USE OF OTHER FUNDS.—
(1) USE OF ACQUISITION COSTS.—Nothing in
this Act shall be construed to preclude or limit the
payment of the costs of administration or the costs
of supplies, tools, equipment, or other materials ei-
ther in whole or in part, from non-Federal sources
or from Federal sources other than this Act, such as
section 106 of the Housing and Community Devel-
opment Act of 1974 (42 U.S.C. 5306).
(2) BUY AMERICAN REQUIREMENT.—In design-
ing projects under this Act, the recipient shall, to
the extent feasible, ensure that supplies, tools, equip-
ment, or other materials purchased or procured (in
accordance with paragraph (1)) have been manufac-
tured, mined, or produced in the United States, un-
less such supply, tool, equipment, or material is not
available in reasonable quantity and quality as re-
quired to fulfill the needs of the project or activity.
(e) TRAINING COST EXCEPTION.—Notwithstanding
subsection (a), funds available under title II may be used
meet goals established under sections 
5303, 5304, and 5306; and 
‘‘(iii) an assessment of the informa-
tion submitted under subparagraph (B). 
‘‘(D) DEADLINE FOR CONSIDERATION OF 
REQUESTS.—If the Secretary does not approve 
or disapprove a request submitted under sub-
paragraph (A) on or before the 60th day fol-
lowing the date of receipt of the request, the re-
quest shall be deemed approved.’’. 
Æ 
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I 
112TH CONGRESS 
1ST SESSION H. R. 3023 
To authorize the Secretary of Education to establish the national program 
for arts and technology. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 22, 2011 
Mr. DOYLE (for himself and Mr. MURPHY of Pennsylvania) introduced the fol-
lowing bill; which was referred to the Committee on Education and the 
Workforce 
A BILL 
To authorize the Secretary of Education to establish the 
national program for arts and technology. 
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 Program for 
Arts and Technology Act of 2011’’. 
SEC. 2. FINDING AND PURPOSES. 
(a) FINDING.—Congress finds that the national pro-
gram for arts and technology established under this Act 
will be the first national replication program in the United 
States dedicated to addressing the complex needs of the 
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poor and undereducated by improving the sustainability 
of neighborhoods, communities, and regions. 
(b) PURPOSES.—It is the purpose of this Act to es-
tablish the national program for arts and technology to 
provide grants for qualifying centers and communities to 
implement or found a qualifying center which adopts the 
guidelines set forth by the Secretary of Education, in con-
sultation with the Center of Origin, for the purposes of— 
(1) creating an institution within an environ-
ment of poverty where individuals feel and foster a 
sense of belonging, and are valued and treated with 
dignity; 
(2) creating professional jobs for instructors, 
trainers, artists, administrators, and others; 
(3) collaborating with Federal agencies, private 
industry, nonprofit philanthropic organizations, and 
planning and economic development organizations to 
leverage other investment dollars on behalf of all 
stakeholders; 
(4) assisting business and industry to achieve 
long-term vitality by ensuring the development of a 
trained and knowledgeable workforce; 
(5) coordinating with existing social service en-
tities and nonprofit organizations on developing di-
verse and equitable communities; 
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‘‘who is coming temporarily to the United States to per-
form agricultural labor or services as a sheepherder or 
dairy worker, or’’. 
SEC. 3. SPECIAL RULE FOR PERIOD OF ADMISSION OF H–2A 
NONIMMIGRANTS 
EMPLOYED 
AS 
SHEEP-
HERDERS OR DAIRY WORKERS. 
Section 218(h) of the Immigration and Nationality 
Act (8 U.S.C. 1188(h)) is amended by adding at the end 
of the following: 
‘‘(3) In the case of an alien admitted as an H– 
2A worker for employment as a sheepherder of dairy 
worker— 
‘‘(A) the initial period of admission shall 
be for a period of 3 years; 
‘‘(B) the period of admission may be ex-
tended for additional periods of 3 years; and 
‘‘(C) no period of absence from the United 
States may be required as a condition of ap-
proval of an extension under subparagraph 
(B).’’. 
Æ 
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I 
112TH CONGRESS 
1ST SESSION H. R. 3024 
To create a special class of H–2A workers who may be admitted to work 
as sheepherders or dairy workers, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 22, 2011 
Mr. HANNA (for himself and Ms. HOCHUL) introduced the following bill; 
which was referred to the Committee on the Judiciary 
A BILL 
To create a special class of H–2A workers who may be 
admitted to work as sheepherders or dairy workers, 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 ‘‘Access to Agricultural 
Labor Act of 2011’’. 
SEC. 2. NONIMMIGRANT STATUS FOR DAIRY WORKERS AND 
SHEEPHERDERS. 
Section 101(a)(15)(H)(ii)(a) of the Immigration and 
Nationality Act (8 U.S.C. 1101(a)(15)(H)(ii)(a)) is 
amended by inserting after ‘‘abandoning’’ the following: 
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I 
112TH CONGRESS 
1ST SESSION H. R. 3025 
To provide for certain tunnel life safety and rehabilitation projects for 
Amtrak. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 22, 2011 
Mr. KING of New York (for himself, Mr. PASCRELL, Mr. GRIMM, and Mr. 
TURNER of New York) introduced the following bill; which was referred 
to the Committee on Transportation and Infrastructure 
A BILL 
To provide for certain tunnel life safety and rehabilitation 
projects for Amtrak. 
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 ‘‘Northeast Corridor 
Rail Tunnel Safety Act’’. 
SEC. 2. AUTHORIZATION OF APPROPRIATIONS. 
There are authorized to be appropriated to the Sec-
retary of Transportation $898,000,000, to remain avail-
able until expended, for the use of Amtrak to complete 
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New York tunnel life safety projects and to rehabilitate 
tunnels in Washington, DC, and Baltimore, Maryland. 
SEC. 3. AVAILABILITY OF FUNDS. 
The Secretary shall not make funds appropriated 
under section 2 available to Amtrak for a project unless 
the Secretary has received from Amtrak and has approved 
an engineering and financial plan for that project. 
SEC. 4. INSPECTOR GENERAL REVIEW. 
The Inspector General of the Department of Trans-
portation shall conduct and transmit to the Congress an 
annual review to determine whether the expenditure and 
obligation of funds made available under this Act are con-
sistent with the purposes for which those funds are made 
available. 
Æ 
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(2) Purchases made by the Tribe for tribal govern-
ment functions during the period of 99 years from the ef-
fective date of this Act shall be exempt from State and
local sales and use taxes.
(3) Catawba pottery and artifacts made by Members
and sold on or off the Reservation by the Tribe or Mem-
bers shall be exempt from State and local sales and use
tax.
(4)(A) During the period of 99 years from the effec-
tive date of this Act, the sale on the Reservation of all
other items, whether made on or off the Reservation, shall
be exempt from State and local sales and use taxes, but
shall be subject to a special tribal sales tax levied by the
Tribe equal to the State and any local sales tax that would
be levied in the jurisdiction encompassing the Reservation
but for this exemption.
(B) The South Carolina sales and use tax laws, regu-
lations, and rulings shall apply to the special tribal sales
tax, and the special tribal sales tax must be administered
and collected by the South Carolina Tax Commission in
accordance with the Settlement Agreement.
(C) In accordance with the Settlement Agreement,
the South Carolina Tax Commission will separately ac-
count for the special tribal sales tax, and the State Treas-