datamatters24/research-document-archive huggingface dataset:
I 
110TH CONGRESS 
1ST SESSION H. R. 2588 
To amend the Internal Revenue Code of 1986 to modify the annual 
contribution limit for Coverdell education savings accounts. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 6, 2007 
Mrs. DRAKE 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 modify 
the annual contribution limit for Coverdell education sav-
ings accounts. 
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 ‘‘Comprehensive Cover-
dell Modernization Act of 2007’’. 
SEC. 2. MODIFICATION OF ANNUAL CONTRIBUTION LIMIT 
FOR COVERDELL EDUCATION SAVINGS AC-
COUNTS. 
(a) INCREASE OF ANNUAL CONTRIBUTION LIMIT.— 
Subparagraph (A)(iii) of section 530(b)(1) of the Internal 
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Revenue Code of 1986 (defining Coverdell education sav-
ings account) is amended by striking ‘‘$2,000’’ and insert-
ing ‘‘$4,000’’. 
(b) INFLATION ADJUSTMENT.—Subsection (b) of sec-
tion 530 of such Code (relating to definitions and special 
rules) is amended by adding at the end the following new 
paragraph: 
‘‘(5) INFLATION ADJUSTMENT.—In the case of 
any taxable year beginning in a calendar year after 
2008, the dollar amount contained in paragraph 
(1)(A)(iii) shall 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 2007’ for 
‘calendar year 1992’ in subparagraph (B) 
thereof. 
Any increase determined under the preceding sen-
tence shall be rounded to the nearest multiple of 
$100.’’. 
(c) PROVISIONS MADE PERMANENT.—Title IX of the 
Economic Growth and Tax Relief Reconciliation Act of 
2001 (relating to sunset of provisions of such Act) shall 
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not apply to the amendments made by sections 401 and 
402 of such Act. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2007. 
Æ 
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110TH CONGRESS 
1ST SESSION H. R. 3526 
AN ACT 
To include all banking agencies within the existing regulatory 
authority under the Federal Trade Commission Act with 
respect to depository institutions, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
306 
tion in accordance with paragraph (6) of section 
505–1(h) of the Act; and 
(2) may use the process described in paragraph 
(7) of such section 505–1(h) (relating to addressing 
drug class effects). 
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Union Calendar No. 140 
110TH CONGRESS 
1ST SESSION 
H. R. 2900 
[Report No. 110–225] 
A BILL 
To amend the Federal Food, Drug, and Cosmetic 
Act to revise and extend the user-fee programs 
for prescription drugs and for medical devices, to 
enhance the postmarket authorities of the Food 
and Drug Administration with respect to the 
safety of drugs, and for other purposes. 
JULY 11, 2007 
Committed to the Committee of the Whole House on the 
State of the Union and ordered to be printed 
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I 
110TH CONGRESS 
1ST SESSION H. R. 2901 
To amend the Internal Revenue Code of 1986 to establish a program dem-
onstrating multiple approaches to Lifelong Learning Accounts, which 
are portable, worker-owned savings accounts that can be used by workers 
to help finance education, training, and apprenticeships and which are 
intended to supplement both public and employer-provided education 
and training resources, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 28, 2007 
Mr. ALLEN (for himself and Mr. MICHAUD) 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 establish 
a program demonstrating multiple approaches to Life-
long Learning Accounts, which are portable, worker- 
owned savings accounts that can be used by workers 
to help finance education, training, and apprenticeships 
and which are intended to supplement both public and 
employer-provided education and training resources, and 
for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. INCLUSION OF ALL BANKING AGENCIES. 
(a) IN GENERAL.—The second sentence of section 
18(f)(1) of the Federal Trade Commission Act (15 U.S.C. 
57a(f)(1)) is amended— 
(1) by striking ‘‘The Board of Governors of the 
Federal Reserve System (with respect to banks) and 
the Federal Home Loan Bank Board (with respect 
to savings and loan institutions described in para-
graph (3))’’ and inserting ‘‘Each Federal banking 
agency (with respect to the depository institutions 
each such agency supervises)’’; and 
(2) by inserting ‘‘in consultation with the Com-
mission’’ after ‘‘shall prescribe regulations’’. 
(b) 
FTC 
CONCURRENT
RULEMAKING.—Section 
18(f)(1) of such Act is further amended by inserting after 
the second sentence the following: ‘‘Such regulations shall 
be prescribed jointly by such agencies to the extent prac-
ticable. Notwithstanding any other provision of this sec-
tion, whenever such agencies commence such a rulemaking 
proceeding, the Commission, with respect to the entities 
within its jurisdiction under this Act, may commence a 
rulemaking proceeding and prescribe regulations in ac-
cordance with section 553 of title 5, United States Code. 
If the Commission commences such a rulemaking pro-
ceeding, the Commission, the Federal banking agencies, 
and the National Credit Union Administration Board shall
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Lifelong Learning Ac-
counts Act of 2007’’. 
SEC. 2. ESTABLISHMENT OF LIFELONG LEARNING AC-
COUNTS. 
(a) IN GENERAL.—Part VII of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
computation of taxable income) is amended by redesig-
nating section 224 as section 225 and inserting after sec-
tion 223 the following new section: 
‘‘SEC. 224. LIFELONG LEARNING ACCOUNTS. 
‘‘(a) DEDUCTION ALLOWED.—In the case of any eli-
gible individual, there shall be allowed as a deduction for 
the taxable year an amount equal to the aggregate amount 
paid in cash during such taxable year by or on behalf of 
such individual to a lifelong learning account of such indi-
vidual. 
‘‘(b) LIFELONG LEARNING ACCOUNTS.—For pur-
poses of this title, the term ‘lifelong learning account’ 
means a trust created or organized in the United States 
for the exclusive benefit of an eligible individual, but only 
if the written governing instrument creating the trust 
meets the following requirements: 
‘‘(1) No contribution will be accepted unless it 
is in cash. 
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‘‘(2) The trustee is a bank (as defined in sec-
tion 408(n)), an agency or instrumentality of a 
State, or another person who demonstrates to the 
satisfaction of the Secretary that the manner in 
which that person will administer the trust will be 
consistent with the requirements of this section. 
‘‘(3) No part of the trust assets will be invested 
in any collectible (as defined in section 408(m)). 
‘‘(4) The assets of the trust will not be commin-
gled with other property except in a common trust 
fund or common investment fund. 
‘‘(c) TAX TREATMENT OF DISTRIBUTIONS.— 
‘‘(1) IN GENERAL.—Except as otherwise pro-
vided in this subsection, any amount distributed out 
of a lifelong learning account shall be included in 
gross income by the distributee. 
‘‘(2) QUALIFIED
HIGHER
EDUCATION
EX-
PENSES.— 
‘‘(A) IN GENERAL.—No amount shall be 
includible in gross income under paragraph (1) 
if the qualified higher education expenses of the 
individual for whom the account was established 
during the taxable year are not less than the 
aggregate distributions from the account during 
such taxable year. 
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IA 
108TH CONGRESS 
1ST SESSION 
H. J. RES. 38
Authorizing special awards to World War I and World War II veterans 
of the United States Navy Armed Guard. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 12, 2003
Mr. LARSEN of Washington introduced the following joint resolution; which 
was referred to the Committee on Armed Services 
JOINT RESOLUTION 
Authorizing special awards to World War I and World War 
II veterans of the United States Navy Armed Guard.
Whereas the members of the United States Navy Armed 
Guard sailed the oceans and seas on merchant ships dur-
ing World War I and World War II to protect important 
cargo from capture or destruction by the enemy; 
Whereas naval officers, gunners, radiomen, signalmen, med-
ics, and radarmen serving on American merchant ships 
comprised the United States Navy Armed Guard, a force 
that grew to 144,970 personnel during World War II; 
Whereas the mariners who served in the United States Navy 
Armed Guard fought bravely, often under heavy fire, and 
many even as the decks of their ships were awash and 
sinking beneath the ocean waves;
‘‘(B) DISTRIBUTIONS IN EXCESS OF EX-
PENSES.—If the aggregate distributions from a 
lifelong learning account for any taxable year 
exceed the qualified higher education expenses 
of the individual for whom the account was es-
tablished during the taxable year, the amount 
otherwise includible in gross income under 
paragraph (1) shall be reduced by the amount 
which bears the same ratio to the amount which 
would be includible in gross income under para-
graph (1) (without regard to this subpara-
graph) as such expenses bear to such aggregate 
distributions. 
‘‘(C) ELECTION TO WAIVE EXCLUSION.—A 
taxpayer may elect to waive the application of 
this paragraph for any taxable year. 
‘‘(D) NO
DOUBLE
BENEFIT.—No exclu-
sion, credit, or deduction shall be allowed to the 
taxpayer under this chapter for any qualified 
higher education expenses taken into account in 
determining the amount of the exclusion under 
this paragraph. 
‘‘(3) ADDITIONAL TAX.— 
‘‘(A) IN GENERAL.—The tax imposed by 
this chapter on the account holder for any tax-
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able year in which there is a distribution from 
a lifelong learning account includible in gross 
income under paragraph (1) shall be increased 
by 15 percent of the amount so includible. 
‘‘(B) 
EXCEPTIONS.—Subparagraph 
(A) 
shall not apply if the distribution is made after 
the account holder dies or becomes disabled 
(within the meaning of section 72(m)(7)). 
‘‘(4) TRANSFER OF ACCOUNT INCIDENT TO DI-
VORCE.—The transfer of an individual’s interest in 
a lifelong learning account to such individual’s 
former spouse under a divorce decree or under a 
written instrument incident to a divorce shall not be 
considered a taxable transfer made by such indi-
vidual notwithstanding any other provision of this 
subtitle, and such interest at the time of the transfer 
shall be treated as a lifelong learning account of 
such spouse and not of such individual. Thereafter 
such account shall be treated, for purposes of this 
subtitle, as maintained for the benefit of such 
spouse. 
‘‘(d) 
TIME
WHEN
CONTRIBUTIONS
DEEMED 
MADE.—A taxpayer shall be deemed to have made a con-
tribution on the last day of a taxable year if the contribu-
tion is made on account of such taxable year and is made 
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IV 
★
112TH CONGRESS 
1ST SESSION 
H. RES. 280 
Amending the Rules of the House of Representatives to prevent any Member, 
Delegate, Resident Commissioner, officer, or employee of the House 
from benefitting financially from a vote to change the statutory limit 
on the public debt. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 26, 2011 
Ms. MCCOLLUM submitted the following resolution; which was referred to the 
Committee on Ethics 
RESOLUTION 
Amending the Rules of the House of Representatives to 
prevent any Member, Delegate, Resident Commissioner, 
officer, or employee of the House from benefitting finan-
cially from a vote to change the statutory limit on the 
public debt. 
Resolved, That rule XXIII of the Rules of the House 
of Representatives (known as the ‘‘Code of Official Con-
duct’’) is amended by redesignating clause 18 as clause 
19 and by inserting after clause 17 the following new 
clause: 
‘‘18. A Member, Delegate, Resident Commis-
sioner, officer, or employee of the House may not 
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consult and coordinate with each other so that the regula-
tions prescribed by each such agency are consistent with 
and comparable to the regulations prescribed by each 
other such agency to the extent practicable.’’. 
(c) GAO STUDY AND REPORT.—Not later than 18 
months after the date of enactment of this Act, the Comp-
troller General shall transmit to Congress a report on the 
status of regulations of the Federal banking agencies and 
the National Credit Union Administration regarding un-
fair and deceptive acts or practices by the depository insti-
tutions. 
(d) TECHNICAL AND CONFORMING AMENDMENTS.— 
Section 18(f) of the Federal Trade Commission Act (15 
U.S.C. 57a(f)) is amended— 
(1) in the first sentence of paragraph (1)— 
(A) by striking ‘‘banks or savings and loan 
institutions described in paragraph (3), each 
agency specified in paragraph (2) or (3) of this 
subsection shall establish’’ and inserting ‘‘de-
pository institutions and Federal credit unions, 
the Federal banking agencies and the National 
Credit Union Administration Board shall each 
establish’’; and 
(B) by striking ‘‘banks or savings and loan 
institutions described in paragraph (3), subject
‘‘(ii) to more accurately identify the 
benefits and risks of new and existing med-
ical products; 
‘‘(B) establishing partnerships, consortia, 
and collaborations with health care practitioners 
and other providers of health care goods or 
services; pharmacists; pharmacy benefit man-
agers and purchasers; health maintenance orga-
nizations and other managed health care orga-
nizations; health care insurers; government 
agencies; patients and consumers; manufactur-
ers of prescription drugs, biological products, 
diagnostic technologies, and devices; and aca-
demic scientists; and 
‘‘(C) securing funding for the technical 
programs of a Critical Path Public-Private 
Partnership from Federal and nonfederal gov-
ernmental sources, foundations, and private in-
dividuals. 
‘‘(c) FUNDING FROM CERTAIN INDIVIDUALS
AND 
ORGANIZATIONS.— 
‘‘(1) PROHIBITION.—The Secretary may not 
enter into a collaborative agreement under sub-
section (a) unless the eligible entity involved provides 
an assurance that the entity will not accept any 
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funding for the technical programs of a Critical 
Path Public-Private Partnership from any individual 
or organization that manufactures, distributes, or 
sells any product that is regulated by the Food and 
Drug Administration. 
‘‘(2) WAIVER.—Paragraph (1) (and any assur-
ance provided thereunder) does not prohibit an eligi-
ble entity from accepting funding from a consortium 
of companies whose products are regulated by the 
Food and Drug Administration if the Secretary— 
‘‘(A) determines that such acceptance 
would not result in any conflict of interest for 
the eligible entity, the Partnership, or the Gov-
ernment; and 
‘‘(B) issues a waiver allowing such accept-
ance. 
‘‘(d) ANNUAL REPORT.—Not later than 18 months 
after the date of the enactment of this section, and annu-
ally thereafter, the Secretary, in collaboration with the 
parties to each Critical Path Public-Private Partnership, 
shall submit a report to the Committee on Health, Edu-
cation, Labor, and Pensions of the Senate and the Com-
mittee on Energy and Commerce of the House of Rep-
resentatives— 
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‘‘(1) reviewing the operations and activities of 
the Partnerships in the previous year; and 
‘‘(2) addressing such other issues relating to 
this section as the Secretary determines to be appro-
priate. 
‘‘(e) DEFINITION.—In this section, the term ‘medical 
product’ includes a drug, a diagnostic test, a biological 
product, a device, and any innovative combination of such 
products. 
‘‘(f) AUTHORIZATION
OF
APPROPRIATIONS.—To 
carry out this section, there are authorized to be appro-
priated $5,000,000 for fiscal year 2008 and such sums 
as may be necessary for each of fiscal years 2009 through 
2012.’’. 
Æ 
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not later than the time prescribed by law for filing the 
return for such taxable year (not including extensions 
thereof). 
‘‘(e) TAX TREATMENT OF ACCOUNTS.— 
‘‘(1) IN GENERAL.—A lifelong learning account 
shall be exempt from taxation under this subtitle. 
Notwithstanding the preceding sentence, any lifelong 
learning account shall be subject to the taxes im-
posed by section 511 (relating to imposition of tax 
on unrelated business income of charitable, etc., or-
ganizations). 
‘‘(2) LOSS OF EXEMPTION OF ACCOUNT WHERE 
INDIVIDUAL
ENGAGES
IN
PROHIBITED
TRANS-
ACTION.— 
‘‘(A) IN GENERAL.—If, during any taxable 
year of the individual for whose benefit the life-
long learning account is established, the indi-
vidual engages in any transaction prohibited by 
section 4975 with respect to the account, the 
account shall cease to be a lifelong learning ac-
count as of the first day of that taxable year. 
‘‘(B) ACCOUNT TREATED AS DISTRIBUTING 
ALL ITS ASSETS.—In any case in which any ac-
count ceases to be a lifelong learning account 
by reason of subparagraph (A) on the first day 
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of any taxable year, paragraph (1) of subsection 
(c) shall be applied as if there were a distribu-
tion on such first day in an amount equal to 
the fair market value (on such first day) of all 
assets in the account (on such first day). 
‘‘(3) EFFECT OF PLEDGING ACCOUNT AS SECU-
RITY.—If, during any taxable year, an individual for 
whose benefit a lifelong learning account is estab-
lished uses the account or any portion thereof as se-
curity for a loan, the portion so used shall be treated 
as distributed to that individual. 
‘‘(4) ROLLOVER
CONTRIBUTIONS.—Subsection 
(c)(1) shall not apply to any amount paid or distrib-
uted out of a lifelong learning account to the indi-
vidual for whose benefit the account is maintained if 
such amount is paid into another lifelong learning 
account for the benefit of such individual not later 
than the 60th day after the day on which the indi-
vidual receives the payment or distribution. 
‘‘(f) OTHER DEFINITIONS.—For purposes of this sec-
tion— 
‘‘(1) ELIGIBLE INDIVIDUAL.—The term ‘eligible 
individual’ means an individual who— 
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A BILL 
To amend the Reclamation Wastewater and Groundwater 
Study and Facilities Act to expand the Bay Area Re-
gional Water Recycling Program, and for other purposes. 
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‘‘(A) is an employee or a self-employed in-
dividual 
(within 
the 
meaning 
of 
section 
401(c)(1)(B)), and 
‘‘(B) is a resident of a State designated by 
the Secretary under subsection (i), on the date 
the lifelong learning account is established for 
such individual. 
‘‘(2) QUALIFIED
HIGHER
EDUCATION
EX-
PENSES.—The term ‘qualified higher education ex-
penses’ means— 
‘‘(A) the expenses and courses of instruc-
tion described in section 127(c)(1), and 
‘‘(B) such expenses, including tools, equip-
ment, information technology devices, and 
training and apprenticeship programs, as the 
Secretary shall prescribe after consultation with 
the Secretary of Labor. 
‘‘(g) CUSTODIAL ACCOUNTS.—For purposes of this 
section, a custodial account shall be treated as a trust if 
the assets of such account are held by a bank (as defined 
in section 408(n)) or another person who demonstrates, 
to the satisfaction of the Secretary, that the manner in 
which such person will administer the account will be con-
sistent with the requirements of this section, and if the 
custodial account would, except for the fact that it is not 
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a trust, constitute a lifelong learning account described in 
subsection (b). For purposes of this title, in the case of 
a custodial account treated as a trust by reason of the 
preceding sentence, the custodian of such account shall be 
treated as the trustee thereof. 
‘‘(h) REPORTS.—The trustee of a lifelong learning 
account shall make such reports regarding such account 
to the Secretary and to the individual for whose benefit 
the account is maintained with respect to contributions, 
distributions, and such other matters as the Secretary 
may require under regulations. The reports required by 
this subsection shall be filed at such time and in such 
manner and furnished to such individuals at such time and 
in such manner as may be required by those regulations. 
‘‘(i) ESTABLISHMENT
OF DEMONSTRATION PRO-
GRAM.—From among States which apply (in such form 
and manner and at such time as the Secretary deter-
mines), the Secretary shall designate 10 States in which 
residents shall be treated as eligible individuals. 
‘‘(j) LIMITATION ON NUMBER OF TAXPAYERS HAV-
ING LIFELONG LEARNING ACCOUNTS.— 
‘‘(1) IN
GENERAL.—No individual shall be 
treated as an eligible individual for any taxable year 
beginning after the cut-off year unless such indi-
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