datamatters24/research-document-archive huggingface dataset:
I
105TH CONGRESS
1ST SESSION
H. R. 752
To amend the Endangered Species Act of 1973 to ensure that persons
that suffer or are threatened with injury resulting from a violation
of the Act or a failure of the Secretary to act in accordance with
the Act have standing to commence a civil suit on their own behalf.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 13, 1997
Mrs. CHENOWETH (for herself, Mr. YOUNG of Alaska, Mr. SMITH of Oregon,
Mr. POMBO, Mr. DOOLITTLE, Mr. RADANOVICH, Mr. CRAPO, Mr. BART-
LETT
of Maryland, Mr. TAUZIN, Mr. RIGGS, Mr. BONO, Mr.
CUNNINGHAM, Mr. HANSEN, Mr. SAM
JOHNSON
of Texas, Mr.
ROHRABACHER, Mr. KOLBE, Mr. STUMP, Mr. SMITH of Texas, Mr.
THORNBERRY, Mr. MCINTOSH, Mr. GIBBONS, Mr. HERGER, Mr. BARTON
of Texas, Mr. BUNNING, Mr. HOSTETTLER, Mr. SNOWBARGER, Mr.
DICKEY, Mr. BURTON of Indiana, Mr. CANNON, Mr. ISTOOK, Mr.
ADERHOLT, Mr. COMBEST, Mr. NEUMANN, Mr. HILL, Mr. SOLOMON, Mr.
METCALF, Mrs. CUBIN, Mr. CRANE, Mr. BARR of Georgia, Mr. COOKSEY,
Mr. NEY, Mr. DELAY, Mr. HUNTER, Mr. PETERSON of Pennsylvania,
Mr. BONILLA, and Mr. MCKEON) introduced the following bill; which was
referred to the Committee on Resources
A BILL
To amend the Endangered Species Act of 1973 to ensure
that persons that suffer or are threatened with injury
resulting from a violation of the Act or a failure of
the Secretary to act in accordance with the Act have
standing to commence a civil suit on their own behalf.
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 ‘‘Citizen’s Fair Hearing
Act of 1996’’.
SEC. 2. FINDINGS.
The Congress finds the following:
(1) The Endangered Species Act of 1973 grants
broad regulatory authority to various agencies to
take actions to protect, preserve, and recover species
of plants and animals determined to be in danger of
extinction or threatened with becoming so within the
foreseeable future.
(2) Recently, private property owners and other
persons that have been adversely impacted by Fed-
eral agency actions under the Endangered Species
Act of 1973 have sought to bring civil actions for ju-
dicial review of those agency actions. The United
States Circuit Court of Appeals for the 9th Circuit
has found that plaintiffs in those actions do not have
standing to bring the suits, because they do not fall
into the zone of interests protected by the Endan-
gered Species Act of 1973.
SEC. 3. GIVING PERSONS WITH AFFECTED ECONOMIC IN-
TERESTS EQUAL STANDING TO SUE UNDER
THE ENDANGERED SPECIES ACT OF 1973.
Section 11(g)(1) of the Endangered Species Act of
1973 (16 U.S.C. 1540(g)(1)) is amended by striking so
much as precedes subparagraph (A) and inserting the fol-
lowing:
‘‘(g) CITIZEN SUITS.—(1) Except as provided in
paragraph (2), any person that satisfies the requirements
of the Constitution and demonstrates having suffered or
being threatened with economic or other injury resulting
from a violation of the Act or a failure of the Secretary
to act in accordance with the Act is deemed to be within
the zone of protected interests of this Act and shall have
standing to commence a civil suit on his or her own be-
half—’’.
Æ
Union Calendar No. 28
105TH CONGRESS
1ST SESSION
H. R. 752
[Report No. 105–42]
A BILL
To amend the Endangered Species Act of 1973 to
ensure that persons that suffer or are threatened
with injury resulting from a violation of the Act
or a failure of the Secretary to act in accordance
with the Act have standing to commence a civil
suit on their own behalf.
MARCH 21, 1997
Reported with an amendment, committed to the Commit-
tee of the Whole House on the State of the Union, and
ordered to be printed
The membership of the Board, to the extent prac-
ticable, shall represent diverse professional special-
ties relating to the achievement of physical fitness
through regular participation in programs of exer-
cise, sports, and similar activities.
(2) EX OFFICIO MEMBERS.—The Assistant Sec-
retary for Health, the Executive Director of the
President’s Council on Physical Fitness and Sports,
the Director for the National Center for Chronic
Disease Prevention and Health Promotion, the Di-
rector of the National Heart, Lung, and Blood Insti-
tute and the Director for the Centers for Disease
Control and Prevention shall serve as ex officio, non-
voting members of the Board.
(3) NOT
FEDERAL
EMPLOYMENT.—Appoint-
ment to the Board or service as a member of the
staff of the Board shall not constitute employment
by, or the holding of an office of, the United States
for the purposes of any Federal employment or other
law.
(b) APPOINTMENT AND TERMS.—
(1) APPOINTMENT.—Of the members of the
Board appointed under subsection (a)(1), three shall
be appointed by the Secretary of Health and Human
Services (hereinafter referred to in this Act as the
I
105TH CONGRESS
1ST SESSION
H. R. 753
To require a separate, unclassified statement of the aggregate amount of
budget outlays for intelligence activities.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 13, 1997
Mr. CONYERS (for himself, Mr. MILLER of California, Mr. DELLUMS, Mr.
OBERSTAR, Mr. BONIOR, Mr. FARR of California, Ms. PELOSI, Mr.
STARK, Ms. RIVERS, Mr. GUTIERREZ, Mr. HINCHEY, Mr. BLUMENAUER,
Mr. FILNER, Mr. DEFAZIO, Ms. SLAUGHTER, Mr. NADLER, Ms. MCKIN-
NEY, Mr. WATT of North Carolina, Mr. YATES, Mrs. LOWEY, Mr. OLVER,
Ms. ESHOO, Mr. PASTOR, and Ms. VELA´ZQUEZ) introduced the following
bill; which was referred to the Committee on the Budget, and in addition
to the Committee on Intelligence (Permanent Select), for a period to be
subsequently determined by the Speaker, in each case for consideration
of such provisions as fall within the jurisdiction of the committee con-
cerned
A BILL
To require a separate, unclassified statement of the
aggregate amount of budget outlays for intelligence activities.
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 ‘‘Intelligence Budget
Accountability Act of 1997’’.
total amount of money appropriated for intelligence
activities during the current fiscal year and the total
amount being requested for the next fiscal year’’.
SEC. 4. ANNUAL STATEMENT OF THE TOTAL AMOUNT OF
INTELLIGENCE 
EXPENDITURES 
FOR 
THE
PRECEDING FISCAL YEAR.
Section 1105(a) of title 31, United States Code, is
amended by adding at the end thereof the following new
paragraph:
‘‘(31) a separate, unclassified statement of the
appropriations and proposed appropriations for the
current fiscal year, and the amount of appropria-
tions requested for the fiscal year for which the
budget is submitted, for national and tactical intel-
ligence activities, including activities carried out
under the budget of the Department of Defense to
collect, analyze, produce, disseminate, or support the
collection of intelligence.’’.
Æ
I
105TH CONGRESS
1ST SESSION
H. R. 754
To amend title 49, United States Code, to require the use of child safety
restraint systems approved by the Secretary of Transportation on com-
mercial aircraft.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 13, 1997
Mr. DEFAZIO (for himself, Mr. SHAYS, Mr. CONYERS, Mr. HINCHEY, Mr.
FILNER, Mrs. MORELLA, Mr. ABERCROMBIE, Mr. NADLER, Mr. EVANS,
Mr. HORN, Ms. WOOLSEY, Mr. BLAGOJEVICH, Ms. NORTON, Ms. JACK-
SON-LEE of Texas, Mr. RAHALL, Mrs. CARSON, Mrs. MALONEY of New
York, Mr. MASCARA, Mr. FLAKE, Mr. GONZALEZ, Mrs. CLAYTON, Mr.
LANTOS, Ms. PELOSI, and Mr. DAN SCHAEFER of Colorado) introduced
the following bill; which was referred to the Committee on Transportation
and Infrastructure
A BILL
To amend title 49, United States Code, to require the use
of child safety restraint systems approved by the Sec-
retary of Transportation on commercial aircraft.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. CHILD RESTRAINT SYSTEMS ON COMMERCIAL
AIRCRAFT.
(a) IN GENERAL.—Chapter 447 of title 49, United
States Code, is amended by adding at the end the follow-
ing new section:
‘‘§ 44725. Child restraint systems
‘‘Not later than 90 days after the date of the enact-
ment of this section, the Secretary shall issue regulations
requiring the use of child safety restraint systems ap-
proved by the Secretary on any aircraft operated by an
air carrier in providing interstate air transportation, intra-
state transportation, or overseas air transportation. Such
regulations shall establish age or weight limits for children
who are to use such systems.’’.
(b) CLERICAL AMENDMENT.—The table of sections
at the beginning of such chapter is amended by adding
at the end the following new item:
‘‘44725. Child restraint systems.’’.
SEC. 2. INTERNATIONAL STANDARD.
It is the sense of Congress that the United States
representative to the International Civil Aviation Organi-
zation should seek an international standard to require
that passengers on a civil aviation aircraft be restrained
on takeoff and landing and when directed by the captain
of such aircraft.
Æ
I
105TH CONGRESS
1ST SESSION
H. R. 755
To amend the Internal Revenue Code of 1986 to allow individuals to designate
any portion of their income tax overpayments, and to make other con-
tributions, for the benefit of units of the National Park System.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 13, 1997
Mr. DUNCAN (for himself, Mr. HAYWORTH, Mr. HEFLEY, Ms. RIVERS, Mr.
ROMERO-BARCELO´, Mr. GORDON, Mr. CALVERT, Mr. NETHERCUTT, Mr.
BARTLETT of Maryland, Mr. BAKER, Mr. WAMP, Ms. NORTON, Mr.
SPRATT, Ms. MOLINARI, Mr. PAYNE, Mr. LATOURETTE, Ms. LOFGREN,
Mr. REGULA, Mr. HANSEN, Mr. GALLEGLY, Mr. LIPINSKI, Mr. DAN
SCHAEFER
of 
Colorado, 
Mr. 
HOLDEN, 
Mr. 
STEARNS, 
Mr.
FALEOMAVAEGA, Mr. EHLERS, Mrs. SMITH
of Washington, Mr.
FRELINGHUYSEN, Mr. GEJDENSON, Mr. BEREUTER, and Mr. JENKINS)
introduced the following bill; which was referred to the Committee on
Ways and Means, and in addition to the Committee on Resources, for
a period to be subsquently determined by the Speaker, in each case for
consideration of such provisions as fall within the jurisdiction of the com-
mittee concerned
A BILL
To amend the Internal Revenue Code of 1986 to allow indi-
viduals to designate any portion of their income tax
overpayments, and to make other contributions, for the
benefit of units of the National Park System.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. DESIGNATION OF OVERPAYMENTS AND CON-
TRIBUTIONS FOR THE BENEFIT OF UNITS OF
THE NATIONAL PARK SYSTEM.
(a) IN GENERAL.—Subchapter A of chapter 61 of the
Internal Revenue Code of 1986 is amended by adding at
the end the following new part:
‘‘PART 
IX—DESIGNATION 
OF 
OVERPAYMENTS
AND CONTRIBUTIONS FOR THE BENEFIT OF
UNITS OF THE NATIONAL PARK SYSTEM
‘‘Sec. 6097. Designation.
‘‘SEC. 6097. DESIGNATION.
‘‘(a) IN GENERAL.—In the case of an individual, with
respect to each taxpayer’s return for the taxable year of
the tax imposed by chapter 1, such taxpayer may des-
ignate that—
‘‘(1) a specified portion (but not less than $1)
of any overpayment of tax for such taxable year, and
‘‘(2) any cash contribution which the taxpayer
includes with such return,
shall be used for the benefit of units of the National Park
System.
‘‘(b) MANNER AND TIME OF DESIGNATION.—A des-
ignation under subsection (a) may be made with respect
to any taxable year only at the time of filing the return
of the tax imposed by chapter 1 for such taxable year.
Such designation shall be made in such manner as the
‘‘Secretary’’), two shall be appointed by the majority
leader of the Senate, one shall be appointed by the
minority leader of the Senate, two shall be appointed
by the Speaker of the House of Representatives, and
one shall be appointed by the minority leader of the
House of Representatives. The three members ap-
pointed by the Secretary shall include the represent-
ative of the United States Olympic Committee.
(2) TERMS.—Members appointed to the Board
under subsection (a)(1) shall serve for a term of 6
years. A vacancy on the Board shall be filled within
60 days of the date on which such vacancy occurred
in the manner in which the original appointment was
made. A member appointed to fill a vacancy shall
serve for the balance of the term of the individual
who was replaced. No individual may serve more
than two consecutive terms as a Director.
(c) CHAIRPERSON.—A Chairperson shall be elected
by the Board from among its members and serve for a
2-year term. The Chairperson shall not be limited in terms
or service. The Chairman of the President’s Council on
Physical Fitness and Sports shall serve as Chairperson
until a Chairperson is elected by the Board.
Secretary prescribes by regulations except that such des-
ignation shall be made either on the first page of the re-
turn or on the page bearing the taxpayer’s signature.
‘‘(c) OVERPAYMENTS TREATED AS REFUNDED.—For
purposes of this title, any portion of an overpayment of
tax designated under subsection (a) shall be treated as
being refunded to the taxpayer as of the last date pre-
scribed for filing the return of tax imposed by chapter 1
(determined without regard to extensions) or, if later, the
date the return is filed.’’
(b) CLERICAL AMENDMENT.—The table of parts for
subchapter A of chapter 61 of such Code is amended by
adding at the end thereof the following new item:
‘‘Part IX. Designation of overpayments and contributions for the
benefit of units of the National Park System.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1997.
SEC. 2. NATIONAL PARKS TRUST FUND.
(a) IN GENERAL.—Subchapter A of chapter 98 of the
Internal Revenue Code of 1986 (relating to trust fund
code) is amended by adding at the end the following new
section:
‘‘SEC. 9512. NATIONAL PARKS TRUST FUND.
‘‘(a) CREATION OF TRUST FUND.—There is estab-
lished in the Treasury of the United States a trust fund
to be known as the ‘National Parks Trust Fund’, consist-
ing of such amounts as may be appropriated or credited
to the National Parks Trust Fund as provided in this sec-
tion or section 9602(b).
‘‘(b) TRANSFER TO NATIONAL PARKS TRUST FUND
OF AMOUNTS DESIGNATED.—There is hereby appro-
priated to the National Parks Trust Fund amounts equiv-
alent to the amounts designated under section 6097 and
received in the Treasury.
‘‘(c) EXPENDITURES FROM TRUST FUND.—
‘‘(1) IN GENERAL.—The Secretary shall pay,
not less often than quarterly, to the Director of the
National Park Service from the National Parks
Trust Fund an amount equal to the amount in such
Fund as of the time of such payment less any ad-
ministrative expenses of the Secretary which may be
paid under paragraph (2). Amounts paid under this
subsection shall be used only for operations, mainte-
nance, and construction within the units of the Na-
tional Park System and may not be used for land
acquisition.
‘‘(2) ADMINISTRATIVE EXPENSES.—Amounts in
the National Parks Trust Fund shall be available to
pay the administrative expenses of the Department
of the Treasury directly allocable to—
‘‘(A) modifying the individual income tax
return forms to carry out section 6097,
‘‘(B) carrying out this chapter with respect
to such Fund, and
‘‘(C) processing amounts received under
section 6097 and transferring such amounts to
such Fund.’’
(b) CLERICAL AMENDMENT.—The table of sections
for such subchapter A is amended by adding at the end
the following new item:
‘‘Sec. 9512. National Parks Trust Fund.’’
Æ
(1) the number of rental dwelling units avail-
able for lower income families is insufficient, and the
physical condition of a substantial portion of such
dwelling units is inadequate;
(2) Federal housing assistance programs, such
as rent subsidies, vouchers, and other rental and
mortgage assistance, too frequently assist middle
and higher income families and do not meet the de-
mand for housing by lower income families;
(3) such Federal housing assistance programs
are not cost-effective, due to a lack of suitable rental
dwelling units available for lower income families;
and
(4) a significant number of families are paying
more than 25 percent of their monthly income for
rent.
(b) PURPOSES.—The purposes of this Act are—
(1) to ensure that all families in the United
States have access to rental dwelling units at rents
that are not more than 25 percent of their monthly
income, and that such rental dwelling units are de-
cent, safe, and sanitary;
(2) to ensure that all funds for housing assist-
ance by the Federal Government benefit lower in-
come families by requiring the Secretary of Housing
to use the trade name of the President’s Council on Phys-
ical Fitness and Sports and the Foundation, as well as
any trademark, seal, symbol, insignia, or emblem of the
President’s Council on Physical Fitness and Sports or the
Foundation, in advertising that the contributions, goods
or services when donated, supplied, furnished to or for the
use of, approved, selected, or used by the President’s
Council on Physical Fitness and Sports or the Founda-
tion.
SEC. 6. VOLUNTEER STATUS.
The Foundation may accept, without regard to the
civil service classification laws, rules, or regulations, the
services of volunteers in the performance of the functions
authorized herein, in the same manner as provided for
under section 7(c) of the Fish and Wildlife Act of 1956
(16 U.S.C. 742f(c)).
SEC. 7. AUDIT, REPORT REQUIREMENTS, AND PETITION OF
ATTORNEY GENERAL FOR EQUITABLE RE-
LIEF.
(a) AUDITS.—For purposes of Public Law 88–504
(36 U.S.C. 1101 et seq.), the Foundation shall be treated
as a private corporation under Federal law. The Inspector
General of the Department of Health and Human Services
and the Comptroller General of the United States shall
have access to the financial and other records of the Foun-
dation, upon reasonable notice.
(b) REPORT.—The Foundation shall, as soon as prac-
ticable after the end of each fiscal year, transmit to the
Secretary and to Congress a report of its proceedings and
activities during such year, including a full and complete
statement of its receipts, expenditures, and investments.
(c) RELIEF WITH RESPECT TO CERTAIN FOUNDA-
TION ACTS OR FAILURE TO ACT.—If the Foundation—
(1) engages in, or threatens to engage in, any
act, practice, or policy that is inconsistent with the
purposes described in section 2(b); or
(2) refuses, fails, or neglects to discharge its
obligations under this Act, or threatens to do so;
the Attorney General may petition in the United States
District Court for the District of Columbia for such equi-
table relief as may be necessary or appropriate.
Æ
I
105TH CONGRESS
1ST SESSION
H. R. 759
To amend title 38, United States Code, to increase certain rates of
educational assistance, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 13, 1997
Mr. FILNER introduced the following bill; which was referred to the
Committee on Veterans’ Affairs
A BILL
To amend title 38, United States Code, to increase certain
rates of educational assistance, 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. INCREASE IN EDUCATIONAL ASSISTANCE
RATES.
(a) BASIC EDUCATIONAL ASSISTANCE.—
(1) IN
GENERAL.—Section 3015 of title 38,
United States Code, is amended—
(A) in subsection (a)(1), by striking out
‘‘$400’’ 
and 
inserting 
in 
lieu 
thereof
‘‘$470.66’’; and
(Papanicolaou test) provided to a woman for the
purpose of early detection of cervical cancer and in-
cludes the examination, the laboratory test itself,
and a physician’s interpretation of the results of the
test. If the Secretary of Health and Human Services
establishes qualify standards for facilities furnishing
screening pap smears, such term shall only include
a test if the test is performed in a facility that has
been determined to meet such standards.
‘‘(c) RESTRICTIONS ON COST-SHARING.—The cov-
erage under this section shall not provide for the applica-
tion of deductibles, coinsurance, or other limitations for
low-dose screening mammography or screening pap
smears that are greater than the deductibles, coinsurance,
and limitations that are applied to similar services under
the health insurance coverage or group health plan.
‘‘(d) FREQUENCY
OF COVERAGE
OF SCREENING
MAMMOGRAPHY.—
‘‘(1) IN
GENERAL.—Coverage of low-dose
screening mammography is consistent with this sec-
tion only if it is provided consistent with the follow-
ing periodicity schedule:
‘‘(A) Coverage is made available for one
baseline low-dose screening mammography for
any woman between 35 and 40 years of age.
(B) in subsection (b)(1), by striking out
‘‘$325’’ 
and 
inserting 
in 
lieu 
thereof
‘‘$382.42’’.
(2) CPI ADJUSTMENT.—Section 3015(g) of
such title is amended by striking out ‘‘October 1,
1994’’ and inserting in lieu thereof ‘‘October 1,
1998’’.
(b) SURVIVORS
AND DEPENDENTS EDUCATIONAL
ASSISTANCE.—Section 3532 of title 38, United States
Code, is amended—
(1) in subsection (a)(1)—
(A) by striking out ‘‘$404’’ and inserting
in lieu thereof ‘‘$444’’;
(B) by striking out ‘‘$304’’ and inserting
in lieu thereof ‘‘$334’’; and
(C) by striking out ‘‘$202’’ and inserting
in lieu thereof ‘‘$222’’;
(2) in subsection (a)(2), by striking out ‘‘$404’’
and inserting in lieu thereof ‘‘$444’’;
(3) in subsection (b), by striking out ‘‘$404’’
and inserting in lieu thereof ‘‘$444’’; and
(4) in subsection (c)(2)—
(A) by striking out ‘‘$327’’ and inserting
in lieu thereof ‘‘$360’’;
(B) by striking out ‘‘$245’’ and inserting
in lieu thereof ‘‘$270’’; and
(C) by striking out ‘‘$163’’ and inserting
in lieu thereof ‘‘$179’’.
(c) CORRESPONDENCE COURSE.—Section 3534(b) of
title 38, United States Code, is amended by striking out
‘‘$404’’ and inserting in lieu thereof ‘‘$444’’.
(d) SPECIAL
RESTORATIVE
TRAINING.—Section
3542(a) of title 38, United States Code, is amended—
(1) by striking out ‘‘$404’’ and inserting in lieu
thereof ‘‘$444’’;
(2) by striking out ‘‘$127’’ each place such
term appears and inserting in lieu thereof ‘‘$140’’;
and
(3) by striking out ‘‘$13.46’’ and inserting in
lieu thereof ‘‘$14.80’’.
(e) 
APPRENTICESHIP
TRAINING.—Section
3687(b)(2) of title 38, United States Code, is amended—
(A) by striking out ‘‘$294’’ and inserting in lieu
thereof ‘‘$323’’;
(B) by striking out ‘‘$220’’ and inserting in lieu
thereof ‘‘$242’’;
(C) by striking out ‘‘$146’’ and inserting in lieu
thereof ‘‘$161’’; and
(D) by striking out ‘‘$73’’ and inserting in lieu
thereof ‘‘$80’’.
(f) SELECTED
RESERVE
EDUCATIONAL
ASSIST-
ANCE.—
(1) IN GENERAL.—Section 16131(b)(1) of title
10, United States Code, is amended—
(A) in subparagraph (A), by striking out
‘‘$190’’ 
and 
inserting 
in 
lieu 
thereof
‘‘$223.56’’;
(B) in subparagraph (B), by striking out
‘‘$143’’ 
and 
inserting 
in 
lieu 
thereof
‘‘$167.67’’; and
(C) in subparagraph (C), by striking out
‘‘$95’’ and inserting in lieu thereof ‘‘$111.78’’.
(2) CPI ADJUSTMENT.—Section 16131(b)(2) of
such title is amended by striking out ‘‘October 1,
1994’’ and inserting in lieu thereof ‘‘October 1,
1998’’.
SEC. 2. EFFECTIVE DATE.
The amendments made by section 1 shall take effect
on October 1, 1997.
Æ
HR 775 IH
income’’ and inserting ‘‘the foreign base company oil
related income, and the imported property income’’.
(e) EFFECTIVE DATE.—
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section
shall apply to taxable years of foreign corporations
beginning after December 31, 1995, and to taxable
years of United States shareholders within which or
with which such taxable years of such foreign cor-
porations end.
(2) SUBSECTION (c).—The amendments made
by subsection (c) shall apply to taxable years begin-
ning after December 31, 1995.
SEC. 3. REFUNDABLE CREDIT FOR NEW EMPLOYEES.
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 (relating to refundable credits) is
amended by redesignating section 35 as section 36 and
by inserting after section 34 the following new section:
‘‘SEC. 35. CREDIT FOR NEW EMPLOYEES.
‘‘(a) ALLOWANCE OF CREDIT.—There shall be al-
lowed as a credit against the tax imposed by this subtitle
for any taxable year an amount equal to 20 percent of
the qualified social security taxes paid or incurred by the
taxpayer during the taxable year.