I
107TH CONGRESS
1ST SESSION
H. R. 2329
To amend the Internal Revenue Code of 1986 to allow a credit to holders
of qualified bonds issued by Amtrak, to amend title 49, United States
Code, to provide for approval by the Secretary of Transportation of
projects to be funded by those bonds, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
JUNE 27, 2001
Mr. HOUGHTON (for himself, Mr. OBERSTAR, Mr. QUINN, Mr. CLEMENT, Mr.
KING, Mr. RAHALL, Mr. CUMMINGS, Mr. CASTLE, Mr. DEFAZIO, Ms.
EDDIE BERNICE JOHNSON of Texas, Mr. MCHUGH, Ms. NORTON, Ms.
BROWN of Florida, Mr. SHAYS, Mr. LIPINSKI, Mr. SWEENEY, Mr.
CARDIN, Mr. BORSKI, Mr. COSTELLO, Mr. GILMAN, Mr. CANTOR, Mr.
BARCIA, Mr. BACHUS, Mr. ISAKSON, Mr. MENENDEZ, Mr. HORN, Mr.
BLAGOJEVICH, Mr. RUSH, Mr. OWENS, Mr. LATOURETTE, Mr. BOS-
WELL, Mr. EHLERS, Mr. PAYNE, Mr. FARR of California, Mr. ACEVEDO-
VILA´, Mrs. ROUKEMA, Mr. KILDEE, Mr. MCGOVERN, Mr. GUTIERREZ,
Mr. SCHROCK, Ms. DUNN of Washington, Mr. BARRETT of Wisconsin,
Mr. ENGLISH, Mr. TOWNS, Mr. CAPUANO, Mr. NADLER, Mr. BECERRA,
Mr. NORWOOD, Mrs. JONES of Ohio, Ms. BALDWIN, Mr. ANDREWS, Mr.
MEEKS of New York, Mr. KIRK, Mr. BOUCHER, Mr. DOYLE, Mr.
PASCRELL, Ms. MILLENDER-MCDONALD, Mr. BLUMENAUER, Ms.
PELOSI, Mr. FILNER, Mr. LARSEN of Washington, Mr. BACA, Mr.
BAIRD, Mr. FERGUSON, Mr. BALDACCI, Mr. BROWN of Ohio, Mr. DICKS,
Mr. UPTON, Mrs. TAUSCHER, Mr. HINCHEY, Mr. INSLEE, Ms. KAPTUR,
Mr. BOEHLERT, Ms. KILPATRICK, Mr. WELLER, Ms. LEE, Ms. MCKIN-
NEY, Mrs. MEEK of Florida, Mr. BUYER, Mr. MORAN of Virginia, Mr.
HOLDEN, Mr. FORD, Mr. GOODLATTE, Mr. MATSUI, Ms. MCCARTHY of
Missouri, Mr. DOOLEY of California, Mr. MASCARA, Mr. SERRANO, Mr.
CARSON of Oklahoma, Mr. HOLT, Mr. MCNULTY, Mr. DAVIS of Illinois,
Mr. EVANS, Mrs. THURMAN, Mr. HILLIARD, Mr. SANDLIN, Mr. SAWYER,
Mr. BRADY of Pennsylvania, Ms. BERKLEY, Mr. BERRY, Ms. CARSON of
Indiana, Mr. SCOTT, Mr. PRICE of North Carolina, Ms. HOOLEY of Or-
egon, Mr. LEWIS of Georgia, Mrs. MALONEY of New York, Ms. SLAUGH-
TER, Mr. FRANK, Mr. ALLEN, Mr. BISHOP, Ms. JACKSON-LEE of Texas,
Mr. SMITH of Washington, Ms. DELAURO, Mr. MARKEY, Ms. RIVERS,
Mr. KUCINICH, Mr. LAMPSON, Mr. ETHERIDGE, Mrs. CAPPS, Mr. LA-
FALCE, Mr. GEORGE MILLER of California, Mr. CALVERT, Mr. LANTOS,
and Ms. WATSON of California) introduced the following bill; which was
referred to the Committee on Ways and Means, and in addition to the
Committee on Transportation and Infrastructure, for a period to be sub-
sequently determined by the Speaker, in each case for consideration of
such provisions as fall within the jurisdiction of the committee concerned
A BILL
To amend the Internal Revenue Code of 1986 to allow a
credit to holders of qualified bonds issued by Amtrak,
to amend title 49, United States Code, to provide for
approval by the Secretary of Transportation of projects
to be funded by those bonds, 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; TABLE OF CONTENTS.
(a) SHORT TITLE.—This Act may be cited as the
‘‘High-Speed Rail Investment Act of 2001’’.
(b) TABLE OF CONTENTS.—The table of contents for
this Act is as follows:
Sec. 1. Short title; table of contents.
TITLE I—CREDIT FOR AMTRAK BONDS
Sec. 101. Credit to holders of qualified Amtrak bonds.
TITLE II—HIGH-SPEED RAIL PROVISIONS
Sec. 201. Department of Transportation approval for qualified Amtrak
projects.
Sec. 202. Multiyear capital spending plan and oversight.
Sec. 203. Issuance of regulations.
Sec. 204. Sense of Congress regarding effect on Amtrak funding.
Sec. 205. Effective date.
TITLE I—CREDIT FOR AMTRAK
BONDS
SEC. 101. CREDIT TO HOLDERS OF QUALIFIED AMTRAK
BONDS.
(a) IN GENERAL.—Part IV of subchapter A of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to
credits against tax) is amended by adding at the end the
following new subpart:
‘‘Subpart H—Nonrefundable Credit for Holders of
Qualified Amtrak Bonds
‘‘Sec. 54. Credit to holders of qualified Amtrak bonds.
‘‘SEC. 54. CREDIT TO HOLDERS OF QUALIFIED AMTRAK
BONDS.
‘‘(a) ALLOWANCE OF CREDIT.—In the case of a tax-
payer who holds a qualified Amtrak bond on a credit al-
lowance date of such bond which occurs during the taxable
year, there shall be allowed as a credit against the tax
imposed by this chapter for such taxable year an amount
equal to the sum of the credits determined under sub-
section (b) with respect to credit allowance dates during
such year on which the taxpayer holds such bond.
‘‘(b) AMOUNT OF CREDIT.—
‘‘(1) IN GENERAL.—The amount of the credit
determined under this subsection with respect to any
credit allowance date for a qualified Amtrak bond is
25 percent of the annual credit determined with re-
spect to such bond.
‘‘(2) ANNUAL CREDIT.—The annual credit de-
termined with respect to any qualified Amtrak bond
is the product of—
‘‘(A) the applicable credit rate, multiplied
by
‘‘(B) the outstanding face amount of the
bond.
‘‘(3) APPLICABLE CREDIT RATE.—For purposes
of paragraph (2), the applicable credit rate with re-
spect to an issue is the rate equal to an average
market yield (as of the day before the date of sale
of the issue) on outstanding long-term corporate
debt obligations (determined under regulations pre-
scribed by the Secretary).
‘‘(4) CREDIT ALLOWANCE DATE.—For purposes
of this section, the term ‘credit allowance date’
means—
‘‘(A) March 15,
‘‘(B) June 15,
‘‘(C) September 15, and
‘‘(D) December 15.
Such term includes the last day on which the bond
is outstanding.
‘‘(5) SPECIAL RULE FOR ISSUANCE AND RE-
DEMPTION.—In the case of a bond which is issued
during the 3-month period ending on a credit allow-
ance date, the amount of the credit determined
under this subsection with respect to such credit al-
lowance date shall be a ratable portion of the credit
otherwise determined based on the portion of the 3-
month period during which the bond is outstanding.
A similar rule shall apply when the bond is re-
deemed.
‘‘(c) LIMITATION BASED ON AMOUNT OF TAX.—
‘‘(1) IN GENERAL.—The credit allowed under
subsection (a) for any taxable year shall not exceed
the excess of—
‘‘(A) the sum of the regular tax liability
(as defined in section 26(b)) plus the tax im-
posed by section 55, over
‘‘(B) the sum of the credits allowable
under this part (other than this subpart and
subpart C).
‘‘(2) CARRYOVER OF UNUSED CREDIT.—If the
credit allowable under subsection (a) exceeds the
limitation imposed by paragraph (1) for such taxable
year, such excess shall be carried to the succeeding
taxable year and added to the credit allowable under
subsection (a) for such taxable year.
‘‘(d) CREDIT INCLUDED IN GROSS INCOME.—Gross
income includes the amount of the credit allowed to the
taxpayer under this section (determined without regard to
subsection (c)) and the amount so included shall be treat-
ed as interest income.
‘‘(e) QUALIFIED AMTRAK BOND.—For purposes of
this part, the term ‘qualified Amtrak bond’ means any
bond issued as part of an issue if—
‘‘(1) 95 percent or more of the proceeds from
the sale of such issue are to be used for expenditures
incurred after the date of the enactment of this sec-
tion for any qualified project,
‘‘(2) the bond is issued by the National Rail-
road Passenger Corporation, is in registered form,
and meets the bond limitation requirements under
subsection (f),
‘‘(3) the issuer designates such bond for pur-
poses of this section,
‘‘(4) the issuer certifies that it meets the State
contribution requirement of subsection (k) with re-
spect to such project, as in effect on the date of the
enactment of this section,
‘‘(5) the issuer certifies that it has obtained the
written approval of the Secretary of Transportation
for such project in accordance with section 26301 of
title 49, United States Code, as in effect on the date
of the enactment of this section,
‘‘(6) the term of each bond which is part of
such issue does not exceed 20 years,
‘‘(7) the payment of principal with respect to
such bond is the obligation of the National Railroad
Passenger Corporation, and
‘‘(8) the issue meets the requirements of sub-
section (g) (relating to arbitrage).
‘‘(f) LIMITATIONS
ON AMOUNT
OF BONDS DES-
IGNATED.—
‘‘(1) IN GENERAL.—There is a qualified Am-
trak bond limitation for each fiscal year. Such limi-
tation is—
‘‘(A) $1,200,000,000 for each of the fiscal
years 2002 through 2011, and
‘‘(B) zero after fiscal year 2011.
‘‘(2) LIMITS ON BONDS FOR NORTHEAST RAIL
CORRIDOR AND INDIVIDUAL STATES.—
‘‘(A) NORTHEAST
RAIL
CORRIDOR.—Not
more than $3,000,000,000 of the limitation
under paragraph (1) may be designated for
qualified projects on the northeast rail corridor
between Washington, D.C., and Boston, Massa-
chusetts.
‘‘(B) 
INDIVIDUAL
STATES.—Not 
more
than $3,000,000,000 of the limitation under
paragraph (1) may be designated for any indi-
vidual State. The dollar limitation under this
subparagraph is in addition to the dollar limita-
tion for the qualified projects described in sub-
paragraph (A).
‘‘(3) 
LIMIT
ON
BONDS
FOR
OTHER
PROJECTS.—Not more than $100,000,000 of the
limitation under paragraph (1) for any fiscal year
may be designated for all qualified projects described
in subsection (j)(1)(C).
‘‘(4) CARRYOVER OF UNUSED LIMITATION.—If
for any fiscal year—
‘‘(A) the limitation amount under para-
graph (1), exceeds
‘‘(B) the amount of bonds issued during
such year which are designated under sub-
section (e)(3),
the limitation amount under paragraph (1) for the
following fiscal year (through fiscal year 2015) shall
be increased by the amount of such excess.
‘‘(g) SPECIAL RULES RELATING TO ARBITRAGE.—
‘‘(1) IN GENERAL.—Subject to paragraph (2),
an issue shall be treated as meeting the require-
ments of this subsection if as of the date of
issuance, the issuer reasonably expects—
‘‘(A) to spend at least 95 percent of the
proceeds from the sale of the issue for 1 or
more qualified projects within the 3-year period
beginning on such date,
‘‘(B) to incur a binding commitment with
a third party to spend at least 10 percent of the
proceeds from the sale of the issue, or to com-
mence construction, with respect to such
projects within the 6-month period beginning on
such date, and
‘‘(C) to proceed with due diligence to com-
plete such projects and to spend the proceeds
from the sale of the issue.
‘‘(2) RULES REGARDING CONTINUING COMPLI-
ANCE AFTER 3-YEAR DETERMINATION.—If at least
95 percent of the proceeds from the sale of the issue
is not expended for 1 or more qualified projects
within the 3-year period beginning on the date of
issuance, but the requirements of paragraph (1) are
otherwise met, an issue shall be treated as con-
tinuing to meet the requirements of this subsection
if either—
‘‘(A) the issuer uses all unspent proceeds
from the sale of the issue to redeem bonds of
the issue within 90 days after the end of such
3-year period, or
‘‘(B) the following requirements are met:
‘‘(i) The issuer spends at least 75 per-
cent of the proceeds from the sale of the
issue for 1 or more qualified projects with-
in the 3-year period beginning on the date
of issuance.
‘‘(ii) Either—
‘‘(I) the issuer spends at least 95
percent of the proceeds from the sale
of the issue for 1 or more qualified
projects within the 4-year period be-
ginning on the date of issuance, or
‘‘(II) the issuer pays to the Fed-
eral Government any earnings on the
proceeds from the sale of the issue
that accrue after the end of the 3-year
period beginning on the date of
issuance and uses all unspent pro-
ceeds from the sale of the issue to re-
deem bonds of the issue within 90
days after the end of the 4-year pe-
riod 
beginning 
on 
the 
date 
of
issuance.
‘‘(h) RECAPTURE OF PORTION OF CREDIT WHERE
CESSATION OF COMPLIANCE.—
‘‘(1) IN GENERAL.—If any bond which when
issued purported to be a qualified Amtrak bond
ceases to be such a qualified bond, the issuer shall
pay to the United States (at the time required by
the Secretary) an amount equal to the sum of—
‘‘(A) the aggregate of the credits allowable
under this section with respect to such bond
(determined without regard to subsection (c))
for taxable years ending during the calendar
year in which such cessation occurs and the 2
preceding calendar years, and
‘‘(B) interest at the underpayment rate
under section 6621 on the amount determined
under subparagraph (A) for each calendar year
for the period beginning on the first day of
such calendar year.
‘‘(2) FAILURE TO PAY.—If the issuer fails to
timely pay the amount required by paragraph (1)
with respect to such bond, the tax imposed by this
chapter on each holder of any such bond which is
part of such issue shall be increased (for the taxable
year of the holder in which such cessation occurs) by
the aggregate decrease in the credits allowed under
this section to such holder for taxable years begin-
ning in such 3 calendar years which would have re-
sulted solely from denying any credit under this sec-
tion with respect to such issue for such taxable
years.
‘‘(3) SPECIAL RULES.—
‘‘(A) TAX
BENEFIT
RULE.—The tax for
the taxable year shall be increased under para-
graph (2) only with respect to credits allowed
by reason of this section which were used to re-
duce tax liability. In the case of credits not so
used to reduce tax liability, the carryforwards
and carrybacks under section 39 shall be appro-
priately adjusted.
‘‘(B) NO CREDITS AGAINST TAX.—Any in-
crease in tax under paragraph (2) shall not be
treated as a tax imposed by this chapter for
purposes of determining—
‘‘(i) the amount of any credit allow-
able under this part, or
‘‘(ii) the amount of the tax imposed
by section 55.
‘‘(i) TRUST ACCOUNT.—
‘‘(1) IN
GENERAL.—The following amounts
shall be held in a trust account by a trustee inde-
pendent of the National Railroad Passenger Cor-
poration:
‘‘(A) The proceeds from the sale of all
bonds designated for purposes of this section.
‘‘(B) The amount of any matching con-
tributions with respect to such bonds.
‘‘(C) The temporary period investment
earnings on proceeds from the sale of such
bonds.
‘‘(D) Any earnings on any amounts de-
scribed in subparagraph (A), (B), or (C).
‘‘(2) USE OF FUNDS.—Amounts in the trust ac-
count may be used only to pay costs of qualified
projects and redeem qualified Amtrak bonds, except
that amounts withdrawn from the trust account to
pay costs of qualified projects may not exceed the
aggregate proceeds from the sale of all qualified Am-
trak bonds issued under this section.
‘‘(3) USE OF REMAINING FUNDS IN TRUST AC-
COUNT.—Upon the redemption of all qualified Am-
trak bonds issued under this section, any remaining
amounts in the trust account described in paragraph
(1) shall be available to the issuer for any qualified
project.
‘‘(j) QUALIFIED PROJECT.—For purposes of this
section—
‘‘(1) IN GENERAL.—The term ‘qualified project’
means—
‘‘(A) the acquisition, financing, or refi-
nancing of equipment, rolling stock, and other
capital improvements (including the introduc-
tion of new high-speed technologies such as
magnetic levitation systems), including track or
signal improvements or the elimination of grade
crossings, for the northeast rail corridor be-
tween Washington, D.C., and Boston, Massa-
chusetts,
‘‘(B) the acquisition, financing, or refi-
nancing of equipment, rolling stock, and other
capital improvements (including the introduc-
tion of new high-speed technologies such as
magnetic levitation systems), including develop-
ment of intermodal facilities, track or signal im-
provements, or the elimination of grade cross-
ings, for the improvement of train speeds or
safety (or both) on the high-speed rail corridors
designated under section 104(d)(2) of title 23,
United States Code, as in effect on the date of
the enactment of this section, and
‘‘(C) the acquisition, financing, or refi-
nancing of equipment, rolling stock, and other
capital improvements, including station rehabili-
tation or construction, development of inter-
modal facilities, track or signal improvements,
or the elimination of grade crossings, for the
improvement of train speeds or safety (or both)
for other intercity passenger rail corridors and
for the Alaska Railroad.
‘‘(2) REFINANCING
RULES.—For purposes of
paragraph (1), a refinancing shall constitute a quali-
fied project only if the indebtedness being refinanced
(including any obligation directly or indirectly refi-
nanced by such indebtedness) was originally incurred
by the issuer—
‘‘(A) after the date of the enactment of
this section,
‘‘(B) for a term of not more than 3 years,
‘‘(C) to finance or acquire capital improve-
ments described in paragraph (1), and
‘‘(D) in anticipation of being refinanced
with proceeds of a qualified Amtrak bond.
‘‘(k) STATE CONTRIBUTION REQUIREMENTS.—
‘‘(1) IN GENERAL.—For purposes of subsection
(e)(4), the State contribution requirement of this
subsection is met with respect to any qualified
project if the National Railroad Passenger Corpora-
tion has received from 1 or more States, not later
than the date of issuance of the bond, matching con-
tributions of not less than 20 percent of the cost of
the qualified project.
‘‘(2) NO STATE CONTRIBUTION REQUIREMENT
FOR
CERTAIN
QUALIFIED
PROJECTS.—The State
contribution requirement of this subsection is zero
with respect to the following projects:
‘‘(A) Any qualified project for the acquisi-
tion and installation of platform facilities, per-
formance of railroad force account work nec-
essary to complete improvements below street
grade, and any other necessary improvements
related to construction at the railroad station at
the James A. Farley Post Office Building in
New York City, New York.
‘‘(B) Any project described in subsection
(j)(1)(C) for the Alaska Railroad.
‘‘(3) STATE
MATCHING
CONTRIBUTIONS
MAY
NOT INCLUDE FEDERAL FUNDS.—For purposes of
this subsection, State matching contributions shall
not be derived, directly or indirectly, from Federal
funds, including any transfers from the Highway
Trust Fund under section 9503.
‘‘(l) OTHER DEFINITIONS AND SPECIAL RULES.—
For purposes of this section—
‘‘(1) BOND.—The term ‘bond’ includes any ob-
ligation.
‘‘(2) TREATMENT OF CHANGES IN USE.—For
purposes of subsection (e)(1), the proceeds from the
sale of an issue shall not be treated as used for a
qualified project to the extent that the issuer takes
any action within its control which causes such pro-
ceeds not to be used for a qualified project. The Sec-
retary shall prescribe regulations specifying remedial
actions that may be taken (including conditions to
taking such remedial actions) to prevent an action
described in the preceding sentence from causing a
bond to fail to be a qualified Amtrak bond.
‘‘(3) PARTNERSHIP; 
S
CORPORATION; 
AND
OTHER
PASS-THRU
ENTITIES.—Under regulations
prescribed by the Secretary, in the case of a partner-
ship, trust, S corporation, or other pass-thru entity,
rules similar to the rules of section 41(g) shall apply
with respect to the credit allowable under subsection
(a).
‘‘(4) BONDS
HELD
BY
REGULATED
INVEST-
MENT COMPANIES.—If any qualified Amtrak bond is
held by a regulated investment company, the credit
determined under subsection (a) shall be allowed to
shareholders of such company under procedures pre-
scribed by the Secretary.
‘‘(5) REPORTING.—Issuers of qualified Amtrak
bonds shall submit reports similar to the reports re-
quired under section 149(e).’’.
(b) AMENDMENTS TO OTHER CODE SECTIONS.—
(1) REPORTING.—Subsection (d) of section
6049 of the Internal Revenue Code of 1986 (relating
to returns regarding payments of interest) is amend-
ed by adding at the end the following new para-
graph:
‘‘(8) REPORTING OF CREDIT ON QUALIFIED AM-
TRAK BONDS.—
‘‘(A) IN GENERAL.—For purposes of sub-
section (a), the term ‘interest’ includes amounts
includible in gross income under section 54(d)
and such amounts shall be treated as paid on
the credit allowance date (as defined in section
54(b)(4)).
‘‘(B) 
REPORTING
TO
CORPORATIONS,
ETC.—Except as otherwise provided in regula-
tions, in the case of any interest described in
subparagraph (A), subsection (b)(4) shall be
applied without regard to subparagraphs (A),
(H), (I), (J), (K), and (L)(i) of such subsection.
‘‘(C) REGULATORY AUTHORITY.—The Sec-
retary may prescribe such regulations as are
necessary or appropriate to carry out the pur-
poses of this paragraph, including regulations
which require more frequent or more detailed
reporting.’’.
(2) TREATMENT
FOR
ESTIMATED
TAX
PUR-
POSES.—
(A) INDIVIDUAL.—Section 6654 of such
Code (relating to failure by individual to pay es-
timated income tax) is amended by redesig-
nating subsection (m) as subsection (n) and by
inserting after subsection (l) the following new
subsection:
‘‘(m) SPECIAL RULE FOR HOLDERS OF QUALIFIED
AMTRAK BONDS.—For purposes of this section, the credit
allowed by section 54 to a taxpayer by reason of holding
a qualified Amtrak bond on a credit allowance date shall
be treated as if it were a payment of estimated tax made
by the taxpayer on such date.’’.
(B) CORPORATE.—Section 6655 of such
Code (relating to failure by corporation to pay
estimated income tax) is amended by adding at
the end of subsection (g) the following new
paragraph:
‘‘(5) SPECIAL RULE FOR HOLDERS OF QUALI-
FIED AMTRAK BONDS.—For purposes of this section,
the credit allowed by section 54 to a taxpayer by
reason of holding a qualified Amtrak bond on a
credit allowance date shall be treated as if it were
a payment of estimated tax made by the taxpayer
on such date.’’.
(3) EXCLUSION FROM GROSS INCOME OF CON-
TRIBUTIONS
BY AMTRAK
TO
OTHER
RAIL
CAR-
RIERS.—
(A) IN GENERAL.—Section 118 of the In-
ternal Revenue Code of 1986 (relating to con-
tributions to the capital of a corporation) is
amended by redesignating subsection (d) as
subsection (e) and by inserting after subsection
(c) the following new subsection:
‘‘(d) SPECIAL RULE FOR CONTRIBUTIONS BY AM-
TRAK TO OTHER RAIL CARRIERS.—For purposes of this
section, the term ‘contribution to the capital of the tax-
payer’ does not include any contribution by the National
Railroad Passenger Corporation of personal or real prop-
erty funded by the proceeds of qualified Amtrak bonds
under section 54.’’.
(B) 
CONFORMING
AMENDMENT.—Sub-
section (b) of such section 118 is amended by
striking ‘‘subsection (c)’’ and inserting ‘‘sub-
sections (c) and (d)’’.
(4) PROTECTION OF HIGHWAY TRUST FUND.—
Section 9503 of such Code (relating to Highway
Trust Fund) is amended by adding at the end the
following new subsection:
‘‘(g) SPECIAL RULE RELATING TO NATIONAL RAIL-
ROAD PASSENGER CORPORATION.—Except as provided in
subsection (c), as in effect on the date of the enactment
of this subsection, amounts in the Highway Trust Fund
may not be used to provide funds to the National Railroad
Passenger Corporation for any purpose, including issuance
of any qualified Amtrak bond pursuant to section 54. The
preceding sentence may not be waived by any provision
of law which is not contained or referenced in this title,
whether such provision of law is a subsequently enacted