datamatters24/research-document-archive huggingface dataset:
(relating to inspection of annual information re-
turns) is amended by adding at the end the fol-
lowing new sentence: ‘‘In the case of a trust which 
is required to file a return under section 6034(a), 
this subsection shall not apply to information re-
garding beneficiaries which are not organizations de-
scribed in section 170(c).’’. 
(c) EFFECTIVE DATES.— 
(1) SUBSECTION (a).—The amendment made 
by subsection (a) shall apply to distributions made 
after the date of the enactment of this Act. 
(2) SUBSECTION (b).—The amendments made 
by subsection (b) shall apply to returns for taxable 
years beginning after the date of the enactment of 
this Act. 
SEC. 103. INCREASE IN CAP ON CORPORATE CHARITABLE 
CONTRIBUTIONS. 
(a) IN GENERAL.—Paragraph (2) of section 170(b) 
(relating to corporations) is amended by striking ‘‘10 per-
cent’’ and inserting ‘‘the applicable percentage’’. 
(b) APPLICABLE PERCENTAGE.—Subsection (b) of 
section 170 is amended by adding at the end the following 
new paragraph: 
‘‘(3) APPLICABLE PERCENTAGE DEFINED.—For 
purposes of paragraph (2), the applicable percentage
I 
109TH CONGRESS 
1ST SESSION 
H. R. 364 
To amend the Internal Revenue Code of 1986 to extend bonus depreciation 
for 2 years. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 25, 2005 
Mr. WILSON of South Carolina 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 
bonus depreciation for 2 years. 
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 ‘‘Bonus Depreciation 
Extension Act of 2005’’. 
SEC. 2. 2-YEAR EXTENSION OF BONUS DEPRECIATION. 
(a) 50-PERCENT BONUS DEPRECIATION.—Section 
168(k)(4) of the Internal Revenue Code of 1986 is amend-
ed—
(1) by striking ‘‘January 1, 2005’’ each place 
it appears and inserting ‘‘January 1, 2007’’, and 
(2) in subparagraph (B)(ii) by striking ‘‘Janu-
ary 1, 2006’’ and inserting ‘‘January 1, 2008’’. 
(b) 30-PERCENT BONUS DEPRECIATION.—Section 
168(k)(2) of such Code is amended— 
(1) by striking ‘‘January 1, 2005’’ each place 
it appears and inserting ‘‘January 1, 2007’’, and 
(2) in subparagraph (A)(iv) by striking ‘‘Janu-
ary 1, 2006’’ and inserting ‘‘January 1, 2008’’. 
(c) NEW YORK LIBERTY ZONE.—The last sentence 
of section 1400L(b)(2)(A) of such Code is amended by 
striking ‘‘December 31, 2006 (December 31, 2009’’ and 
inserting ‘‘December 31, 2008 (December 31, 2011’’. 
(d) CONFORMING
AMENDMENT.—The subsection 
heading for section 168(k) of such Code is amended by 
striking ‘‘January 1, 2005’’ and inserting ‘‘January 1, 
2007’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2004. 
Æ
arrival of such patients at their defini-
tive destination in the hospital (and 
not in an area outside the emergency 
department for holding such patients 
before arrival at such definitive des-
tination); 
‘‘(III) be applied on a rolling 
quarterly basis (consistent with the 
certification process under subpara-
graph (A)(ii)); 
‘‘(IV) provide that a hospital may 
not, for purposes of compliance with 
such standards, treat as an admission 
a patient who is deemed to be admit-
ted under this title by reason of being 
present in the hospital for two con-
secutive midnight patient censuses; 
‘‘(V) provide for exceptions for 
extraordinary circumstances involving 
mass casualties; 
‘‘(VI) apply to calendar quarters 
beginning on or after July 1, 2006, 
for purposes of determining eligibility 
for additional payments under this 
paragraph and to calendar quarters
beginning on or after January 1, 
2007, for purposes of imposing civil 
money penalties under paragraphs (8) 
and (9) of section 1128A(a); and 
‘‘(VII) be revised from time to 
time if the Secretary determines that 
further reductions in such over-
crowding and boarding are necessary. 
‘‘(C) TREATMENT
OF
ADDITIONAL
PAY-
MENTS.—The additional payments under this 
paragraph— 
‘‘(i) shall be treated as conditional 
payments that the Secretary may recover 
through recoupment, offset, or other 
means (in accordance with procedures and 
requirements applicable to overpayments 
under this title) if a hospital is found, 
upon audit under subparagraph (D)(i), not 
to meet such standards for a quarter to 
which a certification relates; 
‘‘(ii) shall not be taken into account in 
determining— 
‘‘(I) the copayment for which an 
individual enrolled under this part is 
liable under this subsection; or
‘‘(II) any adjustment under sub-
paragraph (A) or (B) of paragraph 
(9); and 
‘‘(iii) shall not be treated as an ad-
justment under paragraph (2)(E). 
‘‘(D) AUDITS OF CERTIFICATIONS; INVES-
TIGATION
OF
COMPLAINTS.—The Secretary 
shall establish a process under which— 
‘‘(i) the Secretary, an agency with 
which the Secretary has an agreement 
under section 1864, or a national accred-
iting body for the accreditation of hospitals 
that is recognized under section 1865 con-
ducts periodic audits of certifications made 
by a hospital to determine whether such 
hospital met the standards established 
under subparagraph (B) for the quarter to 
which a certification relates; and 
‘‘(ii) the Secretary or an agency with 
which the Secretary has an agreement 
under section 1864— 
‘‘(I) investigates complaints that 
a hospital has engaged in a pattern or 
practice of failing to comply with such 
standards; and
‘‘(II) investigates any hospital 
that has failed to certify under sub-
paragraph (A)(ii) its compliance with 
such standards for three consecutive 
calendar quarters to determine wheth-
er such hospital has engaged on a 
pattern or practice of failing to com-
ply with such standards (and for pur-
poses of this subclause, any certifi-
cation that is determined by an audit 
under clause (i) to be false shall be 
treated as a failure to certify for the 
quarter involved). 
Notwithstanding any other provision of 
law, the identity of any person filing a 
complaint under subclause (I) shall not be 
disclosed unless the Secretary determines 
that such complaint was filed in bad 
faith.’’. 
(2) GAO REPORT.—Not later than 12 months 
after the Secretary publishes a final rule establishing 
or revising standards under subparagraph (B) of 
section 1833(t)(15) of the Social Security Act (42 
U.S.C. 1395l(t)(15)), as added by paragraph (1), 
the Comptroller General shall submit to the Com-
mittee on Finance of the Senate and the Committees 
on Ways and Means and Energy and Commerce of 
the House of Representatives a report that— 
(A) evaluates whether such standards will 
achieve the objectives specified in such subpara-
graph; and 
(B) 
makes 
recommendations 
for 
any 
changes to such standards that are necessary to 
achieve such objectives. 
(b) CIVIL MONEY PENALTIES
FOR PATTERN
OR 
PRACTICE
OF
VIOLATING
STANDARDS.—Section 
1128A(a) of the Social Security Act (42 U.S.C. 1320a– 
7a(a)) is amended— 
(1) by striking ‘‘or’’ at the end of paragraph 
(6); 
(2) by inserting after paragraph (7) the fol-
lowing: 
‘‘(8) makes a false certification under section 
1833(t)(15)(A)(ii); or 
‘‘(9) engages in a pattern or practice of failing 
to 
meet 
the 
standards 
established 
under 
1833(t)(15)(B);’’; and 
(3) in the matter after and below paragraph (9) 
(as added by paragraph (2) of this subsection), by 
inserting after ‘‘prohibited relationship occurs;’’ the
following: ‘‘in cases under paragraph (8), an amount 
not to exceed three times the amount of additional 
payments under section 1833(t)(15) that are attrib-
utable to the false certification; in cases under para-
graph (9), an amount not to exceed $250,000 for 
each quarter in which such pattern or practice is 
found to exist;’’. 
Æ
shall be determined in accordance with the following 
table: 
‘‘For taxable years beginning 
The applicable 
in calendar year— 
percentage is— 
2005 .............................................................................
2006 .............................................................................
2007 .............................................................................
2008 .............................................................................
2009, 2010, 2011, and 2012 .......................................
2013 and thereafter .....................................................
20.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Sections 512(b)(10) and 805(b)(2)(A) are 
each amended by striking ‘‘10 percent’’ each place 
it occurs and inserting ‘‘the applicable percentage 
(determined under section 170(b)(3))’’. 
(2) Section 545(b)(2) is amended by striking 
‘‘10-percent limitation’’ and inserting ‘‘applicable 
percentage limitation’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 104. CHARITABLE DEDUCTION FOR CONTRIBUTIONS 
OF FOOD INVENTORY. 
(a) IN GENERAL.—Paragraph (3) of section 170(e) 
(relating to special rule for certain contributions of inven-
tory and other property) is amended by redesignating sub-
paragraph (C) as subparagraph (D) and by inserting after 
subparagraph (B) the following new subparagraph:
IV 
110TH CONGRESS 
1ST SESSION 
H. RES. 206 
Honoring the life, legacy, and contributions of Fannie Lou Townsend Hamer 
on the 30th anniversary of her death for her dedication to freedom 
and justice. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 28, 2007 
Ms. LEE (for herself and Mr. THOMPSON of Mississippi) submitted the 
following resolution; which was referred to the Committee on the Judiciary 
RESOLUTION 
Honoring the life, legacy, and contributions of Fannie Lou 
Townsend Hamer on the 30th anniversary of her death 
for her dedication to freedom and justice. 
Whereas Fannie Lou Townsend Hamer dedicated her life to 
the fight against racial and social injustice and worked 
to guarantee the right to vote for every citizen of the 
United States; 
Whereas Fannie Lou Hamer was born on October 6, 1917, 
in Montgomery County, Mississippi, and died on March 
15, 1977; 
Whereas Fannie Lou Hamer was an important civil rights or-
ganizer who registered African Americans in the Deep 
South to vote; 
VerDate Aug 31 2005 
22:21 Mar 01, 2007
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Frm 00001
Fmt 6652
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HR206
hsrobinson on PROD1PC76 with BILLS
I 
109TH CONGRESS 
1ST SESSION H. R. 3876 
To provide that private land use rules be treated as State or local regulation 
for purposes of certain Federal Communications Commission regulations. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 22, 2005 
Mr. ISRAEL (for himself and Mr. ROSS) introduced the following bill; which 
was referred to the Committee on Energy and Commerce 
A BILL 
To provide that private land use rules be treated as State 
or local regulation for purposes of certain Federal Com-
munications Commission regulations. 
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 ‘‘Amateur Radio Emer-
gency Communications Consistency Act’’. 
SEC. 2. TREATMENT OF PRIVATE LAND USE RULES AS 
LOCAL REGULATION. 
For purposes of the Federal Communications Com-
mission’s regulation relating to station antenna structures 
in the amateur radio services (47 CFR 97.15), any private
land use rules applicable to such structures shall be treat-
ed as a State or local regulation and shall be subject to 
the same requirements and limitations as a State or local 
regulation. 
Æ
‘‘(C) SPECIAL RULE FOR CONTRIBUTIONS 
OF FOOD INVENTORY.— 
‘‘(i) GENERAL RULE.—In the case of 
a charitable contribution of food from any 
trade or business (or interest therein) of 
the taxpayer, this paragraph shall be ap-
plied— 
‘‘(I) without regard to whether 
the contribution is made by a C cor-
poration, and 
‘‘(II) only to food that is appar-
ently wholesome food. 
‘‘(ii) LIMITATION.—In the case of a 
taxpayer other than a C corporation, the 
aggregate amount of such contributions for 
any taxable year which may be taken into 
account under this section shall not exceed 
the applicable percentage (within the 
meaning of subsection (b)(3)) of the tax-
payer’s aggregate net income for such tax-
able year from all trades or businesses 
from which such contributions were made 
for such year, computed without regard to 
this section.
‘‘(iii) DETERMINATION OF FAIR MAR-
KET VALUE.—In the case of a qualified 
contribution of apparently wholesome food 
to which this paragraph applies and which, 
solely by reason of internal standards of 
the taxpayer or lack of market, cannot or 
will not be sold, the fair market value of 
such food shall be determined by taking 
into account the price at which the same 
or substantially the same food items (as to 
both type and quality) are sold by the tax-
payer at the time of the contribution (or, 
if not so sold at such time, in the recent 
past). 
‘‘(iv) 
APPARENTLY
WHOLESOME 
FOOD.—For purposes of this subpara-
graph, the term ‘apparently wholesome 
food’ has the meaning given to such term 
by section 22(b)(2) of the Bill Emerson 
Good Samaritan Food Donation Act (42 
U.S.C. 1791(b)(2)), as in effect on the 
date of the enactment of this subpara-
graph.’’.
I 
109TH CONGRESS 
1ST SESSION H. R. 3877 
To suspend temporarily the duty on certain parts of machinery for molding 
and forming certain articles. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 22, 2005 
Mr. JOHNSON of Illinois introduced the following bill; which was referred to 
the Committee on Ways and Means 
A BILL 
To suspend temporarily the duty on certain parts of 
machinery for molding and forming certain articles. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. CERTAIN PARTS OF MACHINERY FOR MOLDING 
AND FORMING CERTAIN ARTICLES. 
(a) IN GENERAL.—Subchapter II of chapter 99 of 
the Harmonized Tariff Schedule of the United States is 
amended by inserting in numerical sequence the following 
new heading:
‘‘ 
9902.77.91 
Base, bed, weldments or fab-
rications (provided for in 
subheading 8477.90.25) for 
machinery of subheading 
8477.59.80 or subheading 
8477.80.00 for molding, 
forming, or working caps 
and other closures, or inner 
liners therefor, of rubber or 
plastics. ................................
Free 
No change 
No change 
On or before 
12/31/2010 
’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) applies to goods entered, or withdrawn from 
warehouse for consumption, on or after the 15th day after 
the date of enactment of this Act. 
Æ
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 105. REFORM OF CERTAIN EXCISE TAXES RELATED TO 
PRIVATE FOUNDATIONS. 
(a) REPEAL OF REDUCTION IN TAX WHERE PRIVATE 
FOUNDATION MEETS CERTAIN DISTRIBUTION REQUIRE-
MENTS.—Section 4940 (relating to excise tax based on in-
vestment income) is amended by striking subsection (e). 
(b) MODIFICATION OF EXCISE TAX ON SELF-DEAL-
ING.—The second sentence of section 4941(a)(1) (relating 
to initial excise tax imposed on self-dealer) is amended by 
striking ‘‘5 percent’’ and inserting ‘‘25 percent’’. 
(c) MODIFICATION OF EXCISE TAX ON FAILURE TO 
DISTRIBUTE INCOME.— 
(1) CERTAIN ADMINISTRATIVE EXPENSES NOT 
TREATED
AS
DISTRIBUTIONS.—Section 4942(g) is 
amended by striking paragraph (4) and inserting the 
following new paragraphs: 
‘‘(4) LIMITATION
ON
ADMINISTRATIVE
EX-
PENSES TREATED AS DISTRIBUTIONS.— 
‘‘(A) IN GENERAL.—For purposes of para-
graph (1)(A), the following administrative ex-
penses shall not be treated as qualifying dis-
tributions:
I 
109TH CONGRESS 
1ST SESSION H. R. 3651 
To amend title 9, United States Code, to allow employees the right to 
accept or reject the use of arbitration to resolve an employment controversy. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 6, 2005 
Mr. ANDREWS introduced the following bill; which was referred to the 
Committee on the Judiciary 
A BILL 
To amend title 9, United States Code, to allow employees 
the right to accept or reject the use of arbitration to 
resolve an employment controversy. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. ARBITRATION CHOICE. 
(a) DEFINITION.—Section 1 of chapter 1 of title 9, 
United States Code, is amended by striking ‘‘nation, but 
nothing herein’’ and all that follows through the end and 
inserting ‘‘nation.’’. 
(b) ARBITRATION CHOICE.—Chapter 1 of title 9, 
United States Code, is amended by adding at the end the 
following:
‘‘SEC. 117. RESOLUTION OF CONTROVERSY. 
‘‘(a) Notwithstanding an employment contract that 
provides for the use of arbitration to resolve a controversy 
arising out of or relating to the employment relationship, 
arbitration may be used to settle such a dispute only if— 
‘‘(1) the employer or employee submits a writ-
ten request after the dispute arises to the other 
party to use arbitration; and 
‘‘(2) the other party consents in writing not 
later than 60 days after the receipt of the request 
to use arbitration. 
‘‘(b) An employer subject to this Act may not require 
an employee to arbitrate a dispute as a condition of em-
ployment.’’. 
SEC. 2. EFFECTIVE DATE. 
The amendments made by section 1 shall apply to 
contracts entered into, amended, altered, modified, re-
newed, or extended after the date of the enactment of this 
Act. 
Æ
I 
109TH CONGRESS 
1ST SESSION H. R. 3878 
To suspend temporarily the duty on certain parts of machinery for molding 
and forming certain articles. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 22, 2005 
Mr. JOHNSON of Illinois introduced the following bill; which was referred to 
the Committee on Ways and Means 
A BILL 
To suspend temporarily the duty on certain parts of 
machinery for molding and forming certain articles. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. CERTAIN PARTS OF MACHINERY FOR MOLDING 
AND FORMING CERTAIN ARTICLES. 
(a) IN GENERAL.—Subchapter II of chapter 99 of 
the Harmonized Tariff Schedule of the United States is 
amended by inserting in numerical sequence the following 
new heading:
‘‘ 
9902.77.90 
Barrel screws (provided for 
in subheading 8477.90.45) 
for machinery of subheading 
8477.59.80 or subheading 
8477.80.00 for molding, 
forming, or working caps 
and other closures, or inner 
liners therefor, of rubber or 
plastics. ................................
Free 
No change 
No change 
On or before 
12/31/2010 
’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) applies to goods entered, or withdrawn from 
warehouse for consumption, on or after the 15th day after 
the date of enactment of this Act. 
Æ
‘‘(i) Any administrative expense which 
is not directly attributable to direct chari-
table activities, grant selection activities, 
grant monitoring and administration ac-
tivities, compliance with applicable Fed-
eral, State, or local law, or furthering pub-
lic accountability of the private foundation. 
‘‘(ii) Any compensation paid to a dis-
qualified person to the extent that such 
compensation exceeds an annual rate of 
$100,000. 
‘‘(iii) Any expense incurred for trans-
portation by air unless such transportation 
is 
regularly-scheduled 
commercial 
air 
transportation. 
‘‘(iv) Any expense incurred for regu-
larly-scheduled commercial air transpor-
tation to the extent that such expense ex-
ceeds the cost of such transportation in 
coach-class accommodations. 
‘‘(B) ADJUSTMENT
FOR
INFLATION.—In 
the case of a taxable year beginning after De-
cember 31, 2006, the $100,000 amount in sub-
paragraph (A)(ii) shall be increased by an 
amount equal to—
I 
109TH CONGRESS 
1ST SESSION H. R. 3652 
To provide workers with certain impairments employment protection. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 6, 2005 
Mr. ANDREWS introduced the following bill; which was referred to the 
Committee on Transportation and Infrastructure 
A BILL 
To provide workers with certain impairments employment 
protection. 
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 ‘‘Driver Protection 
Act’’. 
SEC. 2. PROTECTION FOR CERTAIN WORKERS. 
An employee who is granted a vision waiver by the 
Secretary of Transportation pursuant to section 31315(a) 
of title 49, United States Code, may not be demoted or 
fired on the basis of a vision impairment, if the em-
ployee—
(1) has only 1 valid driver’s license at any time; 
(2) has never had a license suspended, revoked, 
or canceled as a result of a conviction for a moving 
violation; 
(3) has never been convicted of a serious traffic 
violation as defined in section 31301 of title 49, 
United States Code; 
(4) has never been convicted of more than 1 
moving violation and such violation did not involve 
personal injury or significant damage to property; 
and 
(5) has no record of an accident in which the 
driver was at fault. 
Æ
I 
109TH CONGRESS 
1ST SESSION H. R. 3879 
To suspend temporarily the duty on certain parts of machinery for molding 
and forming certain articles. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 22, 2005 
Mr. JOHNSON of Illinois introduced the following bill; which was referred to 
the Committee on Ways and Means 
A BILL 
To suspend temporarily the duty on certain parts of 
machinery for molding and forming certain articles. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. CERTAIN PARTS OF MACHINERY FOR MOLDING 
AND FORMING CERTAIN ARTICLES. 
(a) IN GENERAL.—Subchapter II of chapter 99 of 
the Harmonized Tariff Schedule of the United States is 
amended by inserting in numerical sequence the following 
new heading:
‘‘ 
9902.77.65 
Hydraulic assemblies incor-
porating more than one of 
the following: manifold; 
valves; pump; oil cooler (pro-
vided for in subheading 
8477.90.65) for machinery 
of subheading 8477.59.80 or 
subheading 8477.80.00 for 
molding, forming, or work-
ing caps or other closures, 
and inner liners therefor, of 
rubber or plastics. ................
Free 
No change 
No change 
On or before 
12/31/2010 
’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) applies to goods entered, or withdrawn from 
warehouse for consumption, on or after the 15th day after 
the date of enactment of this Act. 
Æ
‘‘(i) such dollar amount, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which the taxable year be-
gins, determined by substituting ‘calendar 
year 2005’ for ‘calendar year 1992’ in sub-
paragraph (B) thereof. 
If any amount as increased under the preceding 
sentence is not a multiple of $50, such amount 
shall be rounded to the next lowest multiple of 
$50. 
‘‘(5) REGULATIONS.—The Secretary shall pre-
scribe such regulations as may be necessary to carry 
out the purposes of paragraph (4). Such regulations 
shall provide that administrative expenses which are 
excluded from qualifying distributions solely by rea-
son of the limitations in paragraph (4) shall not for 
such reason subject a private foundation to any 
other excise taxes imposed by this subchapter.’’. 
(2) DISALLOWANCE NOT TO APPLY TO CERTAIN 
PRIVATE FOUNDATIONS.— 
(A) IN GENERAL.—Section 4942(j)(3) (de-
fining operating foundation) is amended—