datamatters24/research-document-archive huggingface dataset:
I
105TH CONGRESS
1ST SESSION
H. R. 86
To amend the Internal Revenue Code of 1986 to allow farmers to income
average over 2 years.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 7, 1997
Mr. SMITH of Michigan (for himself, Mr. SMITH of Oregon, Mr. STENHOLM,
Mr. SKEEN, Mr. BARCIA, Mr. BARRETT of Wisconsin, Mr. BOEHNER,
Mr. EVANS, Mr. HOSTETTLER, Mr. NORWOOD, Mr. POMEROY, Ms.
STABENOW, Mr. COMBEST, Mr. MCHUGH, Mr. WELLER, Mr. SOLOMON,
Mr. POMBO, Mr. BOSWELL, Mr. CHAMBLISS, Mr. LATHAM, Mr. BLUNT,
Mr. PETERSON of Minnesota, Mr. HILL, Mr. EWING, Mr. HASTERT, Mr.
KINGSTON, Mr. HERGER, Mr. THUNE, Mr. FROST, Mr. MCINNIS, Mr.
PARKER, Mr. NETHERCUTT, Mr. SENSENBRENNER, and Mr. CRAPO) in-
troduced 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
farmers to income average over 2 years.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. AVERAGING OF FARM INCOME OVER 2 YEARS.
(a) IN GENERAL.—Subpart B of part II of sub-
chapter E of chapter 1 of the Internal Revenue Code of
1986 (relating to taxable year for which items of gross
income included) is amended by adding at the end the fol-
lowing new section:
‘‘SEC. 460A. AVERAGING OF FARM INCOME.
‘‘(a) IN GENERAL.—At the election of a taxpayer en-
gaged in a farming business, the tax imposed by section
1 for such taxable year shall be equal to the sum of—
‘‘(1) a tax computed under such section on tax-
able income reduced by elected farm income, plus
‘‘(2) the increase in tax which would result if
taxable income for the prior taxable year were in-
creased by the elected farm income.
‘‘(b) DEFINITIONS.—For purposes of this section—
‘‘(1) ELECTED FARM INCOME.—
‘‘(A) IN
GENERAL.—The term ‘elected
farm income’ means so much of the taxable in-
come for the taxable year—
‘‘(i) which is attributable to any farm-
ing business, and
‘‘(ii) which is specified in the election
under subsection (a).
‘‘(B) TREATMENT
OF
GAINS.—For pur-
poses of subparagraph (A), gain from the sale
or other disposition of property (other than
land) regularly used by the taxpayer in a farm-
ing business for a substantial period before
such sale or disposition shall be treated as at-
tributable to a faming business.
‘‘(2) FARMING BUSINESS.—The term ‘farming
business’ has the meaning given such term by sec-
tion 263A(e)(4).
‘‘(c) TERMINATION.—This section shall not apply to
the determination of tax for any taxable year beginning
after December 31, 2002.’’
(b) CLERICAL AMENDMENT.—The table of sections
for such subpart B is amended by adding at the end the
following new item:
‘‘Sec. 460A. Averaging of farm income.’’
(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
I
105TH CONGRESS
1ST SESSION
H. R. 870
To authorize the Secretary of the Interior to enter into contracts to assist
the Pajaro Valley Water Management Agency, California, to implement
a Basin Management Plan for the elimination of ground water overdraft
and seawater intrusion, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 27, 1997
Mr. FARR of California introduced the following bill; which was referred to
the Committee on Resources
A BILL
To authorize the Secretary of the Interior to enter into
contracts to assist the Pajaro Valley Water Management
Agency, California, to implement a Basin Management
Plan for the elimination of ground water overdraft and
seawater intrusion, 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. FINDINGS.
The Congress finds and declares the following:
(1) A serious ground water overdraft problem
exists in the Pajaro Valley of Santa Cruz and Mon-
terey Counties, California.
(7) The Secretary of the Interior needs author-
ization in order to enter into contracts or agree-
ments to assist the Agency in implementing the
Basin Management Plan.
SEC. 2. AUTHORIZATION.
Notwithstanding any provision of law limiting the au-
thority of the Secretary to enter into long-term contracts
or agreements, the Secretary of the Interior is authorized
to enter into such contracts or agreements as the Sec-
retary shall deem necessary to assist the Pajaro Valley
Water Management Agency to implement the provisions
of the Basin Management Plan, dated November 1993,
to prevent long-term ground water overdraft, land subsid-
ence, and water quality degradation in Santa Cruz and
Monterey Counties, California.
Æ
HR 901 RFS
nated lands or other lands located within 10
miles of the nominated lands; and
‘‘(C) the nomination is specifically authorized
by a law enacted after the date of enactment of the
American Land Sovereignty Protection Act and after
the date of publication of a finding under subpara-
graph (A) for the nomination.
‘‘(2) The President may submit to the Speaker of the
House of Representatives and the President of the Senate
a proposal for legislation authorizing such a nomination
after publication of a finding under paragraph (1)(A) for
the nomination.
‘‘(e) The Secretary of the Interior shall object to the
inclusion of any property in the United States on the list
of World Heritage in Danger established under Article
11.4 of the Convention, unless—
‘‘(1) the Secretary has submitted to the Speak-
er of the House of Representatives and the Presi-
dent of the Senate a report describing—
‘‘(A) the necessity for including that prop-
erty on the list;
‘‘(B) the natural resources associated with
the property; and
‘‘(C) the impacts that inclusion of the
property on the list would have on existing and
material fact to exist only if the evidence sub-
mitted by claimant would be sufficient to allow
a reasonable jury to reach a verdict for the
claimant if the jury found the evidence to be
credible.
(2) DISCOVERY MADE PRIOR TO A RULING ON
A MOTION FOR SUMMARY JUDGMENT.—If, under ap-
plicable rules, the court permits discovery prior to a
ruling on a motion for summary judgment made
pursuant to this subsection, such discovery shall be
limited solely to establishing whether a genuine issue
of material fact exists as to the applicable elements
set forth in paragraphs (1) and (2) of section 5(d).
(3) DISCOVERY WITH RESPECT TO A BIOMATE-
RIALS SUPPLIER.—A biomaterials supplier shall be
subject to discovery in connection with a motion
seeking dismissal or summary judgment on the basis
of the inapplicability of section 5(d) or the failure to
establish the applicable elements of section 5(d) sole-
ly to the extent permitted by the applicable Federal
or State rules for discovery against nonparties.
(e) STAY PENDING PETITION FOR DECLARATION.—
If a claimant has filed a petition for a declaration pursu-
ant to section 5(b)(3)(A) with respect to a defendant, and
the Secretary has not issued a final decision on the peti-
tion, the court shall stay all proceedings with respect to
that defendant until such time as the Secretary has issued
a final decision on the petition.
(f) MANUFACTURER CONDUCT OF PROCEEDING.—
The manufacturer of an implant that is the subject of an
action covered under this Act shall be permitted to file
and conduct a proceeding on any motion for summary
judgment or dismissal filed by a biomaterials supplier who
is a defendant under this section if the manufacturer and
any other defendant in such action enter into a valid and
applicable contractual agreement under which the manu-
facturer agrees to bear the cost of such proceeding or to
conduct such proceeding.
(g) ATTORNEY FEES.—The court shall require the
claimant to compensate the biomaterials supplier (or a
manufacturer appearing in lieu of a supplier pursuant to
subsection (f)) for attorney fees and costs, if—
(1) the claimant named or joined the biomate-
rials supplier; and
(2) the court found the claim against the bio-
materials supplier to be without merit and frivolous.
Æ
HR 872 RH1S
SEC. 2. FINDINGS.
The Congress finds that—
(1) each year millions of citizens of the United
States depend on the availability of lifesaving or life-
enhancing medical devices, many of which are perma-
nently implantable within the human body;
(2) a continued supply of raw materials and
component parts is necessary for the invention, devel-
opment, improvement, and maintenance of the supply
of the devices;
(3) most of the medical devices are made with
raw materials and component parts that—
(A) move in interstate commerce;
(B) are not designed or manufactured spe-
cifically for use in medical devices; and
(C) come in contact with internal human
tissue;
(4) the raw materials and component parts also
are used in a variety of nonmedical products;
(5) because small quantities of the raw materials
and component parts are used for medical devices,
sales of raw materials and component parts for medi-
cal devices constitute an extremely small portion of
the overall market for the raw materials and compo-
nent parts;
I
105TH CONGRESS
1ST SESSION
H. R. 874
To provide that Oregon may not tax compensation paid to a resident of
Washington for services as a Federal employee at a Federal hydroelectric
facility located on the Columbia River.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 27, 1997
Mr. HASTINGS of Washington (for himself, Mrs. SMITH of Washington, Mr.
NETHERCUTT, Ms. DUNN, Mr. MCDERMOTT, Mr. METCALF, Mr. SMITH
of Washington, Mr. DICKS, Mr. WHITE, and Mr. TRAFICANT) introduced
the following bill; which was referred to the Committee on the Judiciary
A BILL
To provide that Oregon may not tax compensation paid
to a resident of Washington for services as a Federal
employee at a Federal hydroelectric facility located on
the Columbia River.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. CLARIFICATION OF STATE AUTHORITY TO TAX
COMPENSATION PAID TO CERTAIN FEDERAL
EMPLOYEES.
(a) IN GENERAL.—Section 111 of title 4, United
States Code, is amended—
(1) by inserting ‘‘(a) GENERAL RULE.—’’ be-
fore ‘‘The United States’’ the first place it appears,
and
(2) by adding at the end the following new sub-
section:
‘‘(b) TREATMENT OF CERTAIN FEDERAL EMPLOY-
EES EMPLOYED AT FEDERAL HYDROELECTRIC FACILI-
TIES LOCATED ON THE COLUMBIA RIVER.—Pay or com-
pensation paid by the United States for personal services
as an employee of the United States at a hydroelectric
facility—
‘‘(1) which is owned by the United States,
‘‘(2) which is located on the Columbia River,
and
‘‘(3) portions of which are within the States of
Oregon and Washington,
shall be subject to taxation by the State of Oregon or any
political subdivision thereof only if such employee is a resi-
dent of such State or political subdivision.’’
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to pay and compensation paid
after the date of the enactment of this Act.
Æ
I
105TH CONGRESS
1ST SESSION
H. R. 875
To adjust, and provide a procedure for the future adjustment of, the salaries
of Federal judges.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 27, 1997
Mr. HYDE (for himself and Mr. CONYERS) introduced the following bill; which
was referred to the Committee on the Judiciary
A BILL
To adjust, and provide a procedure for the future adjustment
of, the salaries of Federal judges.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. ADJUSTMENT OF SALARIES OF FEDERAL
JUDGES.
(a) INITIAL ADJUSTMENT.—The annual salary rates
of the Chief Justice of the United States, the associate
justices of the Supreme Court of the United States, the
judges of the United States courts of appeals, the judges
of the United States district courts, and the judges of the
United States Court of International Trade, are increased
by an amount equal to 9.6 percent of their respective exist-
ing salary rates, rounded to the nearest multiple of $100
(or if midway between multiples of $100, to the next high-
er multiple of $100), effective as of the first day of the
first applicable pay period beginning on or after the date
of the enactment of this Act.
(b) SPECIAL RULE.—For purposes of sections 153(a)
and 634(a) of title 28, United States Code, the increase
under subsection (a) shall be deemed to have been deter-
mined pursuant to section 135 of such title.
(c) FUTURE ADJUSTMENTS.—Section 461(a) of title
28, United States Code, is amended to read as follows:
‘‘(a) Effective as of the first day of the applicable
pay period beginning on or after the date on which an
adjustment takes effect under section 5303 of title 5 in
the rates of basic pay under the General Schedule (or
under any other provision of law in lieu thereof), each sal-
ary rate which is subject to an adjustment under this sec-
tion shall be adjusted by an amount equal to the percent-
age of the adjustment under such section 5303, rounded
to the nearest multiple of $100 (or if midway between
multiples of $100, to the next higher multiple of $100).’’.
(d) REPEAL.—Section 140 of Public Law 97–92 (95
Stat. 1200; 28 U.S.C. 461 note) is repealed.
(2) COORDINATION RULE.—If the salary increase
under subsection (a) is to be made as of the same date
as a pay adjustment under section 461 of title 28, United
States Code, as amended by subsection (c), the increase
under subsection (a) shall be made first.
Æ
I
105TH CONGRESS
1ST SESSION
H. R. 876
To amend the Internal Revenue Code of 1986 to increase the deduction
for the health insurance costs of self-employed individuals to 100 percent
of such costs.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 27, 1997
Mrs. KELLY (for herself, Mr. BACHUS, Mr. BENTSEN, Mr. BURTON of Indi-
ana, Mr. CHABOT, Mr. DUNCAN, Mr. FATTAH, Mr. FILNER, Mr. GOOD-
LING, Mr. SAM JOHNSON of Texas, Mr. LINDER, Mr. MCHUGH, Mr.
MANZULLO, Mr. METCALF, Mr. MINGE, Ms. MOLINARI, Mrs. MYRICK,
Mr. NORWOOD, Mr. PITTS, Ms. PRYCE of Ohio, Mr. RIGGS, Ms. RIVERS,
Mr. SCARBOROUGH, Mr. BOB SCHAFFER of Colorado, Mr. SENSEN-
BRENNER, Mr. SKEEN, Mr. SMITH of Michigan, Mr. THORNBERRY, and
Ms. WOOLSEY) 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 increase
the deduction for the health insurance costs of self-em-
ployed individuals to 100 percent of such costs.
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 ‘‘Self-Employed Health
Fairness Act of 1997’’.
‘‘(E) Such other factors as the National
Institute of Justice approves, based on an on-
going evaluation aimed at isolating those fac-
tors that can predict patterns of juvenile recidi-
vism in 90 percent of cases.
‘‘(2) LIMITATION ON USE.—The at risk deter-
mination shall only be used in the administration of
this section or a similar State operation, and shall
not be made part of a juvenile’s school, medical, or
other official record.
‘‘(c) YOUTH DEVELOPMENT SPECIALIST.—
‘‘(1) A youth development specialist (herein-
after in this subsection referred to as a ‘specialist’)
is a person designated by a court to carry out the
duties described in paragraph (2). The specialist
shall—
‘‘(A) be the employee or contractee of the
court or of the Government agency responsible
for the referral; and
‘‘(B) have appropriate experience in the
assessment and counseling of juveniles and an
understanding of the juvenile criminal system.
‘‘(2) A specialist to whom a juvenile is referred
shall—
SEC. 2. INCREASE IN DEDUCTION FOR HEALTH INSURANCE
COSTS OF SELF-EMPLOYED INDIVIDUALS TO
100 PERCENT OF SUCH COSTS.
(a) IN GENERAL.—Paragraph (1) of section 162(l)
of the Internal Revenue Code of 1986 (relating to special
rules for health insurance costs of self-employed individ-
uals) is amended to read as follows:
‘‘(1) ALLOWANCE OF DEDUCTION.—In the case
of an individual who is an employee within the
meaning of section 401(c)(1), there shall be allowed
as a deduction under this section an amount equal
to 100 percent of the amount paid during the tax-
able year for insurance which constitutes medical
care for the taxpayer, his spouse, and dependents.’’
(b) EFFECTIVE DATE.—The amendment made by
this section shall apply to taxable years beginning after
December 31, 1996.
Æ
I
105TH CONGRESS
1ST SESSION
H. R. 877
To amend the Higher Education Act of 1965 to prevent students called
to active duty from entering repayment on student loans.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 27, 1997
Mr. KLUG (for himself, Mr. MCCOLLUM, Mr. SAXTON, Mr. MCINTOSH, Mr.
KLECZKA, Mr. SANDERS, Mr. UNDERWOOD, Mr. KIND, Mr. ANDREWS,
Mr. CANADY of Florida, Mr. WATTS of Oklahoma, Mr. ENGLISH of Penn-
sylvania, Mr. FOGLIETTA, Mr. WHITFIELD, Mr. TIAHRT, Mr. NEY, Ms.
SLAUGHTER, Ms. DELAURO, and Mr. HINOJOSA) introduced the follow-
ing bill; which was referred to the Committee on Education and the
Workforce
A BILL
To amend the Higher Education Act of 1965 to prevent
students called to active duty from entering repayment
on student loans.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. DELAY IN COMMENCEMENT OF REPAYMENT
PERIOD.
Section 428(b)(7) of the Higher Education Act of
1965 (20 U.S.C. 1078(b)(7)) is amended by inserting
after subparagraph (C) the following new subparagraph:
‘‘(D) There shall be excluded from the 6
months determined under subparagraph (A)(i) any
period during which the student was called or or-
dered to active duty in a reserve component of the
Armed Forces of the United States.’’.
Æ
I
105TH CONGRESS
1ST SESSION
H. R. 878
To amend the Internal Revenue Code of 1986 to increase the amount of
employer-provided transit passes excludable from income and require
a cash-out option to excludable parking fringe benefits, and for other
purposes.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 27, 1997
Mr. LEWIS of Georgia (for himself, Mr. BLUMENAUER, Mr. FOX of Pennsylva-
nia, Mr. SERRANO, Mr. MATSUI, Mr. CUMMINGS, Mr. GUTIERREZ, Mr.
MCDERMOTT, Ms. NORTON, Mr. MCGOVERN, Mr. DELLUMS, Ms. ESHOO,
Mr. BONIOR, Ms. JACKSON-LEE of Texas, Mr. BORSKI, Mr. OLVER, Mr.
OBERSTAR, Mr. PASTOR, and Mr. JACKSON of Illinois) 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 increase
the amount of employer-provided transit passes exclud-
able from income and require a cash-out option to ex-
cludable parking fringe benefits, 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 ‘‘Commuter Choice
Act’’.
SEC. 2. INCREASE IN AMOUNT OF TRANSIT PASSES AND
COMMUTER HIGHWAY VEHICLE TRANSPOR-
TATION EXCLUDABLE FROM GROSS INCOME.
(a) 
IN
GENERAL.—Paragraph 
(2) 
of 
section
132(f)(2) of the Internal Revenue Code of 1986 is amend-
ed—
(1) in subparagraph (A), by striking ‘‘$60’’ and
inserting ‘‘$170’’, and
(2) in subparagraph (B), by striking ‘‘$155’’
and inserting ‘‘$170’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to months beginning after the
date which is 6 months after the date of the enactment
of this Act.
SEC. 3. CASH-OUT OPTION REQUIREMENT.
(a) IN GENERAL.—Subsection (f) of section 132 of
the Internal Revenue Code of 1986 (relating to qualified
transportation fringe) is amended by redesignating para-
graphs (4) through (7) as paragraphs (5) through (8), re-
spectively, and by inserting after paragraph (3) the follow-
ing new paragraph:
‘‘(4) CASH-OUT OPTION REQUIREMENT.—
‘‘(A) IN GENERAL.—No amount may be
excluded from gross income under subsection
(a)(5) with respect to any qualified parking pro-
vided to any employee during any month unless
(2) upon the recommendation of the youth de-
velopment specialist, in consultation with the juve-
nile and a representative of the juvenile justice sys-
tem, to pay for programs recommended by the spe-
cialist, including—
(A) tutors, counselors, test preparation
and other educational and mentoring programs;
(B) nutrition, alcohol, or controlled sub-
stance abuse programs;
(C) 
incentive 
programs 
for 
academic
achievement, including books and other edu-
cational material;
(D) arrangements for community-based ac-
tivities to occupy the juvenile in constructive
uses of time;
(E) parenting instruction for the juvenile’s
parents or guardian; and
(F) such other expenditures, if approved
by the court, that are designed to stabilize the
juvenile’s life and direct the juvenile towards a
peaceful and productive future.
SEC. 204. DEFINITION.
For purposes of this title, the term ‘‘entity’’ means
a State, the District of Columbia, Puerto Rico, any other
territory or possession of the United States, or a unit of
the employer provides that each employee of
such employer may elect to receive a qualified
cash-out payment for such month.
‘‘(B) QUALIFIED
CASH-OUT
PAYMENT.—
The term ‘qualified cash-out payment’ means a
payment, by the employer to an employee of the
employer, which meets each of the following re-
quirements:
‘‘(i) Such payment is not less than
$15 per month.
‘‘(ii) Such payment is in lieu of quali-
fied transportation fringe for the month
but is not in lieu of any other compensa-
tion or benefit.
‘‘(iii) All employees of the employer
are given reasonable notice of the availabil-
ity of such payment.
‘‘(C) NO INCLUSION BY REASON OF CASH-
OUT AVAILABILITY.—In the case of an employee
electing to receive a qualified transportation
fringe in lieu of a qualified cash-out payment,
no amount shall be included in gross income
with respect to such qualified transportation
fringe solely by reason of the availability of
such qualified cash-out payment.’’
(b) CONFORMING AMENDMENTS.—
(1) Paragraph (5) of section 132(f) (relating to
benefit not in lieu of compensation), as redesignated
by subsection (a), is amended by inserting ‘‘de-
scribed in subparagraph (A) or (B) of paragraph
(1)’’ after ‘‘qualified transportation fringe’’.
(2) Paragraph (8) of section 132(f) (relating to
coordination with other provisions), as redesignated
by subsection (a), is amended by striking ‘‘para-
graph (2)’’ and inserting ‘‘paragraphs (2) and (4)’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to months beginning after the date
which is 6 months after the date of the enactment of this
Act.
SEC. 4. 5-YEAR FREEZE IN INFLATION ADJUSTMENT OF
QUALIFIED TRANSPORTATION FRINGE.
(a) IN GENERAL.—Paragraph (7) of section 132(f)
of the Internal Revenue Code of 1986 (as redesignated
by section 3) is amended to read as follows:
‘‘(7) INFLATION
ADJUSTMENT
FOR
YEARS
AFTER 2002.—In the case of any taxable year begin-
ning in a calendar year after 2002, the dollar
amounts contained in paragraph (2) (A) and (B)
and the dollar amount contained in paragraph
(4)(B)(i) shall each be increased by an amount equal
to—
‘‘(A) such dollar amount, multiplied by
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar
year in which the taxable year begins, deter-
mined by substituting ‘calendar year 2001’ for
‘calendar year 1992’ in subparagraph (B)
thereof.
If any increase determined under the preceding sen-
tence is not a multiple of $5, such increase shall be
rounded to the next lowest multiple of $5.’’
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to taxable years beginning after
the date of the enactment of this Act.
Æ