datamatters24/research-document-archive huggingface dataset:
(A) Section 8401(11) of title 5, United
States Code (relating to the definition of an
‘‘employee’’), which includes the requirement
that the individual concerned be someone whose
civilian service is employment for the purposes
of title II of the Social Security Act and chap-
ter 21 of the Internal Revenue Code of 1986.
(B) Section 8421 of such title (relating to
annuity supplement), which includes provisions
incorporating the notion of the period of time
for which the individual is or would be entitled
to old-age insurance benefits under title II of
the Social Security Act, and provisions for com-
puting the amount of such supplement based on
the amount of certain benefits to which the in-
dividual would be entitled under such Act.
(C) Section 8442 of such title (relating to
rights of a widow or widower), which includes
provisions under which a supplementary annu-
ity for a widow or widower is not payable to
anyone who would not be entitled to certain
benefits under the Social Security Act, and pro-
visions for the computation of any such annuity
based on the amount of certain benefits which
TITLE V—MODIFICATION OF
EARNINGS AND PROFITS RULES
SEC. 501. MODIFICATION OF EARNINGS AND PROFITS
RULES.
(a) RULES
FOR DETERMINING WHETHER REGU-
LATED
INVESTMENT
COMPANY
HAS
EARNINGS
AND
PROFITS FROM NON-RIC YEAR.—Subsection (c) of sec-
tion 852 is amended by adding at the end the following
new paragraph:
‘‘(3) DISTRIBUTIONS TO MEET REQUIREMENTS
OF SUBSECTION (a)(2)(B).—Any distribution which
is made in order to comply with the requirements of
subsection (a)(2)(B)—
‘‘(A) shall be treated for purposes of this
subsection and subsection (a)(2)(B) as made
from the earliest earnings and profits accumu-
lated in any taxable year to which the provi-
sions of this part did not apply rather than the
most recently accumulated earnings and profits,
and
‘‘(B) to the extent treated under subpara-
graph (A) as made from accumulated earnings
and profits, shall not be treated as a distribu-
tion for purposes of subsection (b)(2)(D) and
section 855.’’.
(b) CLARIFICATION
OF
APPLICATION
OF
REIT
SPILLOVER DIVIDEND RULES
TO DISTRIBUTIONS TO
MEET
QUALIFICATION
REQUIREMENT.—Subparagraph
(B) of section 857(d)(3) is amended by inserting before
the period ‘‘and section 858’’.
(c) APPLICATION OF DEFICIENCY DIVIDEND PROCE-
DURES.—Paragraph (1) of section 852(e) is amended by
adding at the end the following new sentence: ‘‘If the de-
termination under subparagraph (A) is solely as a result
of the failure to meet the requirements of subsection
(a)(2), the preceding sentence shall also apply for pur-
poses of applying subsection (a)(2) to the non-RIC year.’’
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning before,
on, or after the date of the enactment of this Act.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 1618
To amend section 106 of the Housing and Urban Development Act of 1968
to improve the housing counseling program of the Department of Hous-
ing and Urban Development, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
APRIL 28, 1999
Mr. TRAFICANT introduced the following bill; which was referred to the
Committee on Banking and Financial Services
A BILL
To amend section 106 of the Housing and Urban Develop-
ment Act of 1968 to improve the housing counseling
program of the Department of Housing and Urban De-
velopment, 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 ‘‘Housing Counseling
Enhancement Act’’.
SEC. 2. EXTENSION OF PROGRAMS.
(a) EMERGENCY HOMEOWNERSHIP COUNSELING.—
Section 106(c)(9) of the Housing and Urban Development
Act of 1968 (12 U.S.C. 1701x(c)(9)) is amended by strik-
ing ‘‘September 30, 1994’’ and inserting ‘‘September 30,
2000’’.
(b) PREPURCHASE AND FORECLOSURE PREVENTION
COUNSELING DEMONSTRATION.—Section 106(d)(13) of
the Housing and Urban Development Act of 1968 (12
U.S.C. 1701x(d)(12)) is amended by striking ‘‘fiscal year
1994’’ and inserting ‘‘fiscal year 2000’’.
SEC. 3. NOTIFICATION OF DELINQUENCY ON VETERANS
HOME LOANS.
Subparagraph (C) of section 106(c)(5) of the Hous-
ing and Urban Development Act of 1968 is amended to
read as follows:
‘‘(C) NOTIFICATION.—Notification under
subparagraph (A) shall not be required with re-
spect to any loan for which the eligible home-
owner pays the amount overdue before the expi-
ration of the 45-day period under subparagraph
(B)(ii).’’.
Æ
106TH CONGRESS 
1ST SESSION 
H. R. 1619 
AN ACT 
To amend the Quinebaug and Shetucket Rivers 
Valley National Heritage Corridor Act of 1994 to 
expand the boundaries of the Corridor. 
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erjones on PROD1PC71 with BILLS
(D) by adding at the end the following:
‘‘Such assistance shall include providing funds
authorized under section 109 and technical as-
sistance necessary to carry out this Act.’’; and
(2) by striking subsection (b).
SEC. 7. DUTIES OF OTHER FEDERAL AGENCIES.
Section 107 of the Act is amended by striking ‘‘Gov-
ernor’’ and inserting ‘‘management entity’’.
SEC. 8. DEFINITIONS.
Section 108 of the Act is amended—
(1) in paragraph (1), by inserting before the pe-
riod the following: ‘‘and the Commonwealth of Mas-
sachusetts’’.
(2) in paragraph (3), by inserting before the pe-
riod the following: ‘‘and the Governor of the Com-
monwealth of Massachusetts’’;
(3) in paragraph (5), by striking ‘‘each of’’ and
all that follows and inserting the following: ‘‘the
Northeastern Connecticut Council of Governments,
the Windham Regional Council of Governments, and
the Southeastern Connecticut Council of Govern-
ments in Connecticut, (or their successors), and the
Pioneer Valley Regional Planning Commission and
the Southern Worcester County Regional Planning
IB
Union Calendar No. 184
106TH CONGRESS
1ST SESSION
H. R. 1619
[Report No. 106–306]
To amend the Quinebaug and Shetucket Rivers Valley National Heritage
Corridor Act of 1994 to expand the boundaries of the Corridor.
IN THE HOUSE OF REPRESENTATIVES
APRIL 29, 1999
Mr. GEJDENSON (for himself and Mr. NEAL of Massachusetts) introduced the
following bill; which was referred to the Committee on Resources
SEPTEMBER 8, 1999
Additional sponsor: Ms. DELAURO
SEPTEMBER 8, 1999
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed in italic]
[For text of introduced bill, see copy of bill as introduced on April 29, 1999]
A BILL
To amend the Quinebaug and Shetucket Rivers Valley Na-
tional Heritage Corridor Act of 1994 to expand the
boundaries of the Corridor.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. INFLATION ADJUSTMENTS TO MANDATORY JU-
RISDICTION 
THRESHOLDS 
OF 
NATIONAL
LABOR RELATIONS BOARD.
Section 14(c)(1) of the National Labor Relations Act
(29 U.S.C. 164(c)(1)) is amended to read as follows:
‘‘(c)(1)(A) MANDATORY JURISDICTION.—The Board
shall assert jurisdiction over any labor dispute involving
any class or category of employers over which it would
assert jurisdiction under the standards prevailing on Au-
gust 1, 1959, with the financial threshold amounts ad-
justed for inflation under subparagraph (B).
‘‘(B) INFLATION ADJUSTMENTS.—The Board, begin-
ning on October 1, 1999, and not less often than every
5 years thereafter, shall adjust each of the financial
threshold amounts referred to in subparagraph (A) for in-
flation, using as the base period the later of (i) the most
recent calendar quarter ending before the financial thresh-
old amount was established, or (ii) the calendar quarter
ending June 30, 1959. The inflation adjustments shall be
determined using changes in the Consumer Price Index
for all urban consumers published by the Department of
Labor and shall be rounded to the nearest $10,000. The
Board shall prescribe any regulations necessary for mak-
ing the inflation adjustments.’’.
Æ
•H 1623 IH
grades to 18 or fewer children may use funds re-
ceived under this part—
‘‘(A) to make further class-size reductions
in grades 1 through 3;
‘‘(B) to reduce class size in kindergarten
or other grades; or
‘‘(C) to carry out activities to improve
teacher quality, including professional develop-
ment activities.
‘‘(c) SUPPLEMENT NOT SUPPLANT.—A local edu-
cational agency shall use funds under this part only to
supplement, and not to supplant, State and local funds
that, in the absence of such funds, would otherwise be
spent for activities under this part.
‘‘(d) PROHIBITION.—No funds made available under
this part may be used to increase the salaries of or provide
benefits to (other than participation in professional devel-
opment and enrichment programs) teachers who are, or
have been, employed by the local educational agency.
‘‘(e) PROFESSIONAL DEVELOPMENT.—If a local edu-
cational agency uses funds made available under this part
for professional development activities, the agency shall
ensure the equitable participation of private nonprofit ele-
mentary and secondary schools in such activities. Section
6402 shall not apply to other activities under this section.
•H 1623 IH
‘‘(f) ADMINISTRATIVE
EXPENSES.—A local edu-
cational agency that receives funds under this part may
use not more than 3 percent of such funds for local admin-
istrative expenses.
‘‘SEC. 6606. COST-SHARING REQUIREMENT.
‘‘(a) FEDERAL SHARE.—The Federal share of the
cost of activities carried out under this part—
‘‘(1) may be up to 100 percent in local edu-
cational agencies with child-poverty levels of 50 per-
cent or greater; and
‘‘(2) shall be no more than 65 percent for local
educational agencies with child-poverty rates of less
than 50 percent.
‘‘(b) LOCAL SHARE.—A local educational agency
shall provide the non-Federal share of a project under this
part through cash expenditures from non-Federal sources,
except that if an agency has allocated funds under section
1113(c) to one or more schoolwide programs under section
1114, it may use those funds for the non-Federal share
of activities under this program that benefit those
schoolwide programs, to the extent consistent with section
1120A(c) and notwithstanding section 1114(a)(3)(B).
‘‘SEC. 6607. REQUEST FOR FUNDS.
‘‘Each local educational agency that desires to receive
funds under this part shall include in the application sub-
I
106TH CONGRESS
1ST SESSION
H. R. 1625
To provide a process for declassifying on an expedited basis certain documents
relating to human rights abuses in Guatemala, Honduras, and other regions.
IN THE HOUSE OF REPRESENTATIVES
APRIL 29, 1999
Mr. LANTOS (for himself, Mrs. MORELLA, Mr. PORTER, Mr. KUCINICH, Mr.
SMITH of New Jersey, Ms. MCKINNEY, Mr. BARRETT of Wisconsin, Mr.
BERMAN, Mr. BLAGOJEVICH, Mr. BOUCHER, Mr. BROWN of California,
Mr. BROWN of Ohio, Mr. CLYBURN, Mr. COSTELLO, Mr. COYNE, Mr.
DEFAZIO, Mr. DELAHUNT, Mr. ENGEL, Mr. EVANS, Mr. FARR of Cali-
fornia, Mr. FRANK of Massachusetts, Mr. GUTIERREZ, Mr. HINCHEY,
Ms. KILPATRICK, Mr. KLECZKA, Mr. LEWIS of Georgia, Ms. LOFGREN,
Mrs. LOWEY, Mr. LUTHER, Mr. MCDERMOTT, Mr. MCGOVERN, Mr.
MCNULTY, Mrs. MALONEY of New York, Mr. GEORGE MILLER of Cali-
fornia, Mr. MINGE, Mr. MOAKLEY, Ms. NORTON, Mr. OBERSTAR, Mr.
OLVER, Ms. PELOSI, Mr. PETERSON of Minnesota, Ms. RIVERS, Mr.
SABO, Ms. SLAUGHTER, Mr. STARK, Ms. SCHAKOWSKY, Mr. SHAYS, Mr.
SMITH of Washington, Mrs. THURMAN, Mr. UNDERWOOD, Mr. WAXMAN,
Mr. WEINER, and Mr. WEXLER) introduced the following bill; which was
referred to the Committee on Government Reform
A BILL
To provide a process for declassifying on an expedited basis
certain documents relating to human rights abuses in
Guatemala, Honduras, and other regions.
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 ‘‘Human Rights Infor-
mation Act’’.
SEC. 2. FINDINGS.
Congress finds the following:
(1) The people of the United States consider
the national and international protection and pro-
motion of human rights and the rule of law the most
important values of any democracy. The founding
fathers defined human rights prominently in the Bill
of Rights, giving those rights a special priority and
protection in the Constitution.
(2) Federal agencies are in possession of docu-
ments pertaining to gross human rights violations
abroad which are needed by foreign authorities to
document, investigate, and subsequently prosecute
instances of continued and systematic gross human
rights violations, including those directed against
citizens of the United States.
(3) The United States will continue to receive
requests from foreign authorities for legal assistance
regarding human rights violations, including the de-
classification of documents. In addition to requests
by Guatemala and Honduras, a Spanish court mag-
istrate, Baltasar Garzon, recently requested from the
United States information on General Augusto
SEC. 6. AUTHORIZATION OF APPROPRIATIONS.
There are authorized to be appropriated to carry out
this Act $250,000,000 for each of fiscal years 2000 and
2001, $400,000,000 for each of fiscal years 2002 and
2003, and $500,000,000 for fiscal year 2004.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 1626
To amend the Clean Air Act to repeal the highway sanctions.
IN THE HOUSE OF REPRESENTATIVES
APRIL 29, 1999
Mr. BAKER introduced the following bill; which was referred to the Committee
on Commerce
A BILL
To amend the Clean Air Act to repeal the highway sanctions.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. REPEAL OF HIGHWAY SANCTIONS IN CLEAN
AIR ACT.
(a) IN GENERAL.—Section 179 of the Clean Air Act
(42 U.S.C. 7509) is amended as follows:
(1) In subsection (a)—
(A) in the first sentence, by striking ‘‘one
of the sanctions’’ and all that follows and in-
serting the following: ‘‘the sanctions described
in subsection (b) shall apply until the Adminis-
trator determines that the State has come into
compliance.’’; and
(B) by striking the second sentence.
(2) In subsection (b)—
(A) by striking ‘‘are as follows:’’ and all
that follows through ‘‘(2) OFFSETS.—In apply-
ing’’ and inserting ‘‘are to apply’’;
(B) by striking ‘‘part D, the’’ and insert-
ing ‘‘part D such that the’’; and
(C) by striking ‘‘shall be’’ and inserting
‘‘is’’.
(b) 
CONFORMING
AMENDMENTS.—(1) 
Section
110(m) of the Clean Air Act (42 U.S.C. 7410(m)) is
amended in the first sentence by striking ‘‘any of ’’.
(2) Section 502 of the Clean Air Act (42 U.S.C.
7661a) is amended—
(A) in subsection (d)(2)—
(i) in subparagraph (A), by striking ‘‘any
of ’’; and
(ii) in subparagraph (C), by striking ‘‘sec-
tion 179(b)(2)’’ and inserting ‘‘section 179(b)’’;
and
(B) in subsection (i)—
(i) in paragraph (1), by striking ‘‘any of ’’;
and
in which such sale or assignment occurred and
only if such person notifies the Secretary of the
derivative source of such credit.
‘‘(B) LIABILITY.—Such person shall not be
subject to any penalty or interest in respect of
such credit for which the seller or assignor re-
mains subject under paragraph (2)(A).
‘‘(C) ORDERING RULE.—
‘‘(i) IN GENERAL.—Such credit shall
be treated as a credit under this part al-
lowable to such person and shall be used
after the order of all other credits specified
by section 38(d).
‘‘(ii) 
LIMITATION
ON
CARRYFORWARDS.—No amount of a credit
acquired under paragraph (1) may be
treated as a business carryforward in any
taxable year beginning after December 31,
2012.
‘‘(4) REGULATIONS.—Not later than 1 year
after the date of the enactment of the Foreign Oil
Displacement Act, the Secretary shall prescribe reg-
ulations to carry out this subsection.’’
(f) EFFECTIVE DATE.—The amendments made by
this section shall apply to periods after the date of the
(ii) in paragraph (3), by striking ‘‘section
179(b)(2)’’ and inserting ‘‘section 179(b)’’.
Æ
(1) the Federal Land Policy and Management
Act of 1976 (43 U.S.C. 1701 et seq.); and
(2) the Wilderness Act (16 U.S.C. 1131 et
seq.).
SEC. 203. STATE SCHOOL TRUST LANDS WITHIN WILDER-
NESS AREAS.
(a) IN GENERAL.—Subject to subsection (b), if State-
owned land is included in an area designated by this Act
as a wilderness area, the Secretary shall offer to exchange
land owned by the United States in the State of approxi-
mately equal value in accordance with section 603(c) of
the Federal Land Policy and Management Act of 1976
(43 U.S.C. 1782(c)) and section 5(a) of the Wilderness
Act (16 U.S.C. 1134(a)).
(b) MINERAL INTERESTS.—The Secretary shall not
transfer any mineral interests under subsection (a) unless
the State transfers to the Secretary any mineral interests
in land designated by this Act as a wilderness area.
SEC. 204. WATER.
(a) RESERVATION.—
(1) WATER FOR WILDERNESS AREAS.—
(A) IN GENERAL.—With respect to each
wilderness area designated by this Act, Con-
gress reserves a quantity of water determined
the several States, subject only to the lack of eligible
applicants or the ability of such applicants to pro-
vide funds required under section 453.
‘‘(2) 
DISTRIBUTION
IN
CERTAIN
CIR-
CUMSTANCES.—If the amount provided to eligible
applicants for use within a State under paragraph
(1) exceeds the amount competitively awarded under
this subtitle for use in the State, the amount pro-
vided for use by operation of paragraph (1) shall be
distributed among the remaining eligible applicants
on a pro rata basis for projects designated as pri-
ority in the applications submitted under this sub-
title, based on the amounts requested in those appli-
cations.’’.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 1628
To direct the Secretary of Veterans Affairs to establish a national cemetery
for veterans in the Miami, Florida, metropolitan area.
IN THE HOUSE OF REPRESENTATIVES
APRIL 29, 1999
Mr. BROWN of Florida introduced the following bill; which was referred to the
Committee on Veterans’ Affairs
A BILL
To direct the Secretary of Veterans Affairs to establish a
national cemetery for veterans in the Miami, Florida,
metropolitan area.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. ESTABLISHMENT OF NATIONAL CEMETERY.
(a) IN GENERAL.—The Secretary of Veterans Affairs
shall establish, in accordance with chapter 24 of title 38,
United States Code, a national cemetery in the Miami,
Florida, metropolitan area to serve the needs of veterans
and their families.
(b) REPORT.—As soon as practicable after the date
of the enactment of this Act, the Secretary shall submit
to Congress a report that sets forth a schedule for the
establishment of the national cemetery under subsection
(a) and an estimate of the costs associated with such es-
tablishment.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 1629
To provide grants to rural eligible local educational agencies to enable the
agencies to recruit and retain qualified teachers.
IN THE HOUSE OF REPRESENTATIVES
APRIL 29, 1999
Mrs. CLAYTON (for herself, Mr. CLAY, Mr. ETHERIDGE, Mr. PRICE of North
Carolina, Mrs. MINK of Hawaii, Mrs. ROUKEMA, Mr. LAHOOD, Mr.
SANDERS, Mr. CLYBURN, Mr. BOUCHER, Mr. POMEROY, Mr. COSTELLO,
Mr. TOWNS, Mr. BISHOP, Mr. SCOTT, Mr. OWENS, Mr. GEORGE MILLER
of California, Mr. FORD, Mr. FROST, Mr. WU, Mr. CUMMINGS, Mr. TAY-
LOR of Mississippi, Mr. JACKSON of Illinois, Mr. JOHN, Ms. WOOLSEY,
Mr. TURNER, Mrs. THURMAN, Mr. HOLDEN, and Mrs. CHRISTENSEN) in-
troduced the following bill; which was referred to the Committee on Edu-
cation and the Workforce
A BILL
To provide grants to rural eligible local educational agencies
to enable the agencies to recruit and retain qualified
teachers.
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 ‘‘Rural Teachers Re-
cruitment Act of 1999’’.
SEC. 2. PROGRAM AUTHORIZED.
The Secretary is authorized to provide grants to rural
eligible local educational agencies to enable the agencies
to recruit and retain qualified teachers for elementary and
secondary schools.
SEC. 3. GRANT AWARDS.
(a) RURAL ELIGIBLE LOCAL EDUCATIONAL AGEN-
CIES.—To be eligible to receive a grant under this Act,
a rural eligible local educational agency shall—
(1) submit an application to the Secretary at
such time, in such manner, and containing such in-
formation as the Secretary may reasonably require;
and
(2) demonstrate a need to recruit and retain
additional qualified elementary and secondary teach-
ers.
(b) GRANT AMOUNT.—Each grant award made under
this Act shall be of sufficient size to enable a grantee to
develop incentive programs to recruit and retain qualified
teachers.
SEC. 4. USES OF FUNDS.
A rural eligible local educational agency that receives
a grant award under this Act may use such funds received
to develop incentive programs to recruit and retain quali-
fied teachers which may include—
(1) salary increases;
(2) reimbursement for teacher certification ex-
penses;
(3) assistance to pay college tuition expenses;
(4) assistance to pay graduate school tuition
and training expenses; and
(5) reimbursement for relocation expenses.
SEC. 5. DEFINITIONS.
For purposes of this Act:
(1) the term ‘‘local educational agency’’ has the
same meaning given such term in section 14101(18)
of the Elementary and Secondary Education Act of
1965 (20 U.S.C. 8801(18));
(2) the term ‘‘metropolitan statistical area’’ has
the same meaning given such term by the Bureau of
the Census;
(3) the term ‘‘rural eligible educational agency’’
means a local educational agency—
(A) that is not located in a metropolitan
statistical area; and
(B) in which 20 percent or more of the
children, ages 5 through 17, served by such
agency are from families below the poverty
level, as determined by the Secretary; and
(4) the term ‘‘Secretary’’ means the Secretary
of Education.
HR 1907 RS
‘‘(11) may conduct programs, studies, or ex-
changes of items or services regarding domestic and
international intellectual property law and the effec-
tiveness of intellectual property protection domesti-
cally and throughout the world;
‘‘(12)(A) shall advise the Secretary of Com-
merce on programs and studies relating to intellec-
tual property policy that are conducted, or author-
ized to be conducted, cooperatively with foreign in-
tellectual property offices and international intergov-
ernmental organizations; and
‘‘(B) may conduct programs and studies de-
scribed in subparagraph (A); and
‘‘(13)(A) in coordination with the Department
of State, may conduct programs and studies coop-
eratively with foreign intellectual property offices
and international intergovernmental organizations;
and
‘‘(B) with the concurrence of the Secretary of
State, may authorize the transfer of not to exceed
$100,000 in any year to the Department of State
for the purpose of making special payments to inter-
national intergovernmental organizations for studies
and programs for advancing international coopera-
I
106TH CONGRESS
1ST SESSION
H. R. 1630
To amend the Internal Revenue Code of 1986 to extend permanently
environmental remediation costs.
IN THE HOUSE OF REPRESENTATIVES
APRIL 29, 1999
Mr. COYNE (for himself and Mr. RANGEL) 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
permanently environmental remediation 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 ‘‘Brownfields Clean-up
Act’’.
SEC. 2. PERMANENT EXTENSION OF EXPENSING OF ENVI-
RONMENTAL REMEDIATION COSTS.
Section 198 of the Internal Revenue Code of 1986
(relating to expensing of environmental remediation costs)
is amended by striking subsection (h).
Æ