datamatters24/research-document-archive huggingface dataset:
a distribution 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 an individual investment account is es-
tablished uses the account or any portion thereof as
security 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 an individual investment account to the
individual for whose benefit the account is main-
tained if such amount is paid into another individual
investment account for the benefit of such individual
not later than the 60th day after the day on which
he receives the payment or distribution.
‘‘(e) COST-OF-LIVING ADJUSTMENT.—
‘‘(1) IN GENERAL.—In the case of any taxable
year beginning in a calendar year after 1999, the
$15,000 amount contained in subsection (c)(2)(B)
shall be increased by an amount equal to—
‘‘(A) such dollar amount, multiplied by
HR 15 RFS
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Otay Mountain Wilder-
ness Act of 1999’’.
SEC. 2. FINDINGS.
The Congress finds and declares the following:
(1) The public lands within the Otay Mountain
region of California are one of the last remaining
pristine locations in western San Diego County,
California.
(2) This rugged mountain adjacent to the
United States-Mexico border is internationally
known for its diversity of unique and sensitive
plants.
(3) This area plays a critical role in San
Diego’s multi-species conservation plan, a national
model made for maintaining biodiversity.
(4) Due to its proximity to the international
border, this area is the focus of important law en-
forcement and border interdiction efforts necessary
to curtail illegal immigration and protect the area’s
wilderness values.
(5) The illegal immigration traffic, combined
with the rugged topography, also presents unique
fire management challenges for protecting lives and
resources.
permitted as shareholders) is amended by inserting after
clause (v) the following:
‘‘(vi) A trust which constitutes an in-
dividual retirement account under section
408(a), including one designated as a Roth
IRA under section 408A.’’
(b) 
TREATMENT
AS
SHAREHOLDER.—Section
1361(c)(2)(B) of the Internal Revenue Code of 1986 (re-
lating to treatment as shareholders) is amended by adding
at the end the following:
‘‘(vi) In the case of a trust described
in clause (vi) of subparagraph (A), the in-
dividual for whose benefit the trust was
created shall be treated as a shareholder.’’
(c) SALE OF STOCK IN IRA RELATING TO S COR-
PORATION
ELECTION
EXEMPT
FROM
PROHIBITED
TRANSACTION RULES.—Section 4975(d) of the Internal
Revenue Code of 1986 (relating to exemptions) is amend-
ed by striking ‘‘or’’ at the end of paragraph (14), by strik-
ing the period at the end of paragraph (15) and inserting
‘‘; or’’, and by adding at the end the following:
‘‘(16) a sale of stock held by a trust which con-
stitutes an individual retirement account under sec-
tion 408(a) to the individual for whose benefit such
I
106TH CONGRESS
1ST SESSION
H. R. 1602
To amend the Internal Revenue Code of 1986 to increase the amount of
depreciable business assets which may be expensed, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
APRIL 28, 1999
Mr. ENGLISH 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 increase
the amount of depreciable business assets which may
be expensed, 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 EXPENSE TREATMENT FOR
SMALL BUSINESSES.
(a) GENERAL RULE.—Paragraph (1) of section
179(b) of the Internal Revenue Code of 1986 (relating to
dollar limitation) is amended to read as follows:
‘‘(1) DOLLAR LIMITATION.—The aggregate cost
which may be taken into account under subsection
(a) for any taxable year shall not exceed $60,000.’’
(b) INCREASE IN AMOUNT OF SECTION 179 PROP-
ERTY AT WHICH PHASEOUT BEGINS.—Paragraph (2) of
section 179(b) of such Code (relating to reduction in limi-
tation) is amended by striking ‘‘$200,000’’ and inserting
‘‘$300,000’’.
(c) INCREASE
IN SECTION 280F LIMITATION
ON
AUTOMOBILES WHICH ARE EXPENSED UNDER SECTION
179.—
(1) Paragraph (1) of section 280F(d) of such
Code is amended to read as follows:
‘‘(1) COORDINATION WITH SECTION 179.—
‘‘(A) IN GENERAL.—Except as provided in
subparagraph (B), any deduction allowable
under section 179 with respect to any listed
property shall be subject to the limitations of
subsections (a) and (b), and the limitation of
paragraph (3) of this subsection, in the same
manner as if it were a depreciation deduction
allowable under section 168.
‘‘(B) SPECIAL RULE FOR AUTOMOBILES.—
In the case of any deduction allowable under
section 179 with respect to a passenger auto-
mobile, the limitation under subsection (a) for
the 1st taxable year of the recovery period shall
be increased by $15,700.’’
(2) Subparagraph (A) of section 280F(d)(7) of
such Code is amended—
(A) by striking ‘‘subsection (a)’’ and in-
serting ‘‘subsections (a) and (d)(1)(B)’’, and
(B) by striking ‘‘such subsection’’ and in-
serting ‘‘such subsections’’.
(3) Subclause (II) of section 280F(d)(7)(B)(i)
of such Code is amended by inserting ‘‘(October of
1998 in the case of the dollar amount contained in
subsection (d)(1)(B))’’ after ‘‘October of 1987’’.
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to property placed in service in
taxable years beginning after December 31, 1998.
Æ
‘‘(5) ‘Compact over-order price’ means a min-
imum price required to be paid to producers for
Class I milk established by the commission in regu-
lations adopted pursuant to sections nine and ten of
this compact, which is above the price established in
federal marketing orders or by state farm price reg-
ulations in the regulated area. Such price may apply
throughout the region or in any part or parts there-
of as defined in the regulations of the commission.
‘‘(6) ‘Milk’ means the lacteral secretion of cows
and includes all skim, butterfat, or other constitu-
ents obtained from separation or any other process.
The term is used in its broadest sense and may be
further defined by the commission for regulatory
purposes.
‘‘(7) ‘Partially regulated plant’ means a milk
plant not located in a regulated area but having
Class I distribution within such area. Commission
regulations may exempt plants having such distribu-
tion or receipts in amounts less than the limits de-
fined therein.
‘‘(8) ‘Participating state’ means a state which
has become a party to this compact by the enact-
ment of concurring legislation.
I
106TH CONGRESS
1ST SESSION
H. R. 1603
To amend title 38, United States Code, to provide for permanent eligibility
of former members of the Selected Reserve for veterans housing loans.
IN THE HOUSE OF REPRESENTATIVES
APRIL 28, 1999
Mr. EVANS (for himself and Mr. STUMP) introduced the following bill; which
was referred to the Committee on Veterans’ Affairs
A BILL
To amend title 38, United States Code, to provide for perma-
nent eligibility of former members of the Selected Re-
serve for veterans housing loans.
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 ‘‘Selected Reserve Hous-
ing Loan Fairness Act of 1999’’.
SEC. 2. PERMANENT ELIGIBILITY FOR HOUSING LOANS
FOR FORMER MEMBERS OF THE SELECTED
RESERVE.
Section 3702(a)(2)(E) of title 38, United States
Code, is amended by striking out ‘‘For the period begin-
ning on October 28, 1992, and ending on September 30,
2003, each veteran’’ and inserting in lieu thereof ‘‘Each
veteran’’.
Æ
paragraph (3) of such section 8411(i). Interest shall
not be included as part of any deposit under this
subsection.
SEC. 4. NOTIFICATION AND OTHER DUTIES OF THE OFFICE
OF PERSONNEL MANAGEMENT.
(a) NOTICE.—The Office of Personnel Management
shall take such action as may be necessary and appro-
priate to inform individuals of any rights they might have
as a result of the enactment of this Act.
(b) ASSISTANCE.—The Office shall, on request, assist
any individual in obtaining from any department, agency,
or other instrumentality of the United States any informa-
tion in the possession of such instrumentality which may
be necessary to verify the entitlement of such individual
to have any service credited under section 8411(b)(5) of
title 5, United States Code, as amended by this Act, or
to have an annuity recomputed under section 3(c).
(c) INFORMATION.—Any department, agency, or
other instrumentality of the United States which possesses
any information with respect to an individual’s perform-
ance of any service described in such section 8411(b)(5)
shall, at the request of the Office, furnish such informa-
tion to the Office.
Æ
HR 4818 RFS 
Against HIV/AIDS, Tuberculosis, and Malaria Act of 
2003 (117 Stat. 711; 22 U.S.C. 7601 et seq.). 
AFGHANISTAN 
SEC. 523. Of the funds appropriated by titles II and 
III of this Act, not less than $977,000,000 should be made 
available for humanitarian, reconstruction, and related as-
sistance for Afghanistan: Provided, That $60,000,000 of 
the funds allocated for assistance for Afghanistan from 
this Act and other Acts making appropriations for foreign 
operations, export financing, and related programs for fis-
cal year 2005 should be made available for assistance for 
Afghan women and girls. 
NOTIFICATION ON EXCESS DEFENSE EQUIPMENT 
SEC. 524. Prior to providing excess Department of 
Defense articles in accordance with section 516(a) of the 
Foreign Assistance Act of 1961, the Department of De-
fense shall notify the Committees on Appropriations to the 
same extent and under the same conditions as are other 
committees pursuant to subsection (f) of that section: Pro-
vided, That before issuing a letter of offer to sell excess 
defense articles under the Arms Export Control Act, the 
Department of Defense shall notify the Committees on 
Appropriations in accordance with the regular notification 
procedures of such Committees if such defense articles are 
significant military equipment (as defined in section 47(9) 
of the Arms Export Control Act) or are valued (in terms
106TH CONGRESS
2D SESSION
H. R. 1605
AN ACT
To designate the Federal building and United States court-
house located at 402 North Walnut Street in Harrison,
Arkansas, as the ‘‘J. Smith Henley Federal Building
and United States Courthouse’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. DESIGNATION.
The Federal building and United States courthouse
located at 402 North Walnut Street in Harrison, Arkan-
sas, shall be known and designated as the ‘‘J. Smith Hen-
ley Federal Building and United States Courthouse’’.
SEC. 2. REFERENCES.
Any reference in a law, map, regulation, document,
paper, or other record of the United States to the Federal
building and United States courthouse referred to in sec-
tion 1 shall be deemed to be a reference to the ‘‘J. Smith
Henley Federal Building and United States Courthouse’’.
Passed the House of Representatives April 3, 2000.
Attest:
Clerk.
H. R. 1605
One Hundred Sixth Congress
of the
United States of America
AT THE SECOND SESSION
Begun and held at the City of Washington on Monday,
the twenty-fourth day of January, two thousand
An Act
To designate the Federal building and United States courthouse located at 402
North Walnut Street in Harrison, Arkansas, as the ‘‘J. Smith Henley Federal
Building and United States Courthouse’’.
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. DESIGNATION.
The Federal building and United States courthouse located
at 402 North Walnut Street in Harrison, Arkansas, shall be known
and designated as the ‘‘J. Smith Henley Federal Building and
United States Courthouse’’.
SEC. 2. REFERENCES.
Any reference in a law, map, regulation, document, paper,
or other record of the United States to the Federal building and
United States courthouse referred to in section 1 shall be deemed
to be a reference to the ‘‘J. Smith Henley Federal Building and
United States Courthouse’’.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.
I
106TH CONGRESS
1ST SESSION
H. R. 1605
To designate the United States courthouse building located at 402 North
Walnut Street and Prospect Avenue in Harrison, Arkansas, as the
‘‘Judge J. Smith Henley Federal Building’’.
IN THE HOUSE OF REPRESENTATIVES
APRIL 28, 1999
Mr. HUTCHINSON introduced the following bill; which was referred to the
Committee on Transportation and Infrastructure
A BILL
To designate the United States courthouse building located
at 402 North Walnut Street and Prospect Avenue in
Harrison, Arkansas, as the ‘‘Judge J. Smith Henley
Federal Building’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. DESIGNATION.
The United States courthouse building located at 402
North Walnut Street and Prospect Avenue in Harrison,
Arkansas, is hereby designated as the ‘‘Judge J. Smith
Henley Federal Building’’.
SEC. 2. REFERENCES.
Any reference in a law, regulation, map, document,
paper, or other record of the United States to the United
States courthouse building referred to in section 1 shall
be considered to be a reference to the ‘‘Judge J. Smith
Henley Federal Building’’.
Æ
IIB
106TH CONGRESS
2D SESSION
H. R. 1605
IN THE SENATE OF THE UNITED STATES
APRIL 4, 2000
Received; read twice and referred to the Committee on Environment and
Public Works
AN ACT
To designate the Federal building and United States court-
house located at 402 North Walnut Street in Harrison,
Arkansas, as the ‘‘J. Smith Henley Federal Building
and United States Courthouse’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
HR 1605 RFS
SECTION 1. DESIGNATION.
The Federal building and United States courthouse
located at 402 North Walnut Street in Harrison, Arkan-
sas, shall be known and designated as the ‘‘J. Smith Hen-
ley Federal Building and United States Courthouse’’.
SEC. 2. REFERENCES.
Any reference in a law, map, regulation, document,
paper, or other record of the United States to the Federal
building and United States courthouse referred to in sec-
tion 1 shall be deemed to be a reference to the ‘‘J. Smith
Henley Federal Building and United States Courthouse’’.
Passed the House of Representatives April 3, 2000.
Attest:
JEFF TRANDAHL,
Clerk.
IB
House Calendar No. 184
106TH CONGRESS
2D SESSION
H. R. 1605
[Report No. 106–536]
To designate the United States courthouse building located at 402 North
Walnut Street and Prospect Avenue in Harrison, Arkansas, as the
‘‘Judge J. Smith Henley Federal Building’’.
IN THE HOUSE OF REPRESENTATIVES
APRIL 28, 1999
Mr. HUTCHINSON introduced the following bill; which was referred to the
Committee on Transportation and Infrastructure
MARCH 23, 2000
Reported with amendments, referred to the House Calendar, and ordered to
be printed
[Strike out all after the enacting clause and insert the part printed in italic]
A BILL
To designate the United States courthouse building located
at 402 North Walnut Street and Prospect Avenue in
Harrison, Arkansas, as the ‘‘Judge J. Smith Henley
Federal Building’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. DESIGNATION.
The United States courthouse building located at 402
North Walnut Street and Prospect Avenue in Harrison,
Arkansas, is hereby designated as the ‘‘Judge J. Smith
Henley Federal Building’’.
SEC. 2. REFERENCES.
Any reference in a law, regulation, map, document,
paper, or other record of the United States to the United
States courthouse building referred to in section 1 shall
be considered to be a reference to the ‘‘Judge J. Smith
Henley Federal Building’’.
SECTION 1. DESIGNATION.
The Federal building and United States courthouse lo-
cated at 402 North Walnut Street in Harrison, Arkansas,
shall be known and designated as the ‘‘J. Smith Henley
Federal Building and United States Courthouse’’.
SEC. 2. REFERENCES.
Any reference in a law, map, regulation, document,
paper, or other record of the United States to the Federal
building and United States courthouse referred to in section
1 shall be deemed to be a reference to the ‘‘J. Smith Henley
Federal Building and United States Courthouse’’.
Amend the title so as to read: ‘‘A bill to designate
the Federal building and United States courthouse lo-
cated at 402 North Walnut Street in Harrison, Arkansas,
as the ‘J. Smith Henley Federal Building and United
States Courthouse’.’’.
House Calendar No. 184
106TH CONGRESS
2D SESSION
H. R. 1605
[Report No. 106–536]
A BILL
To designate the United States courthouse building
located at 402 North Walnut Street and Pros-
pect Avenue in Harrison, Arkansas, as the
‘‘Judge J. Smith Henley Federal Building’’.
MARCH 23, 2000
Reported with amendments, referred to the House
Calendar, and ordered to be printed
United States Code, as amended by this Act, which was
performed by an individual who has separated from Gov-
ernment service may be obtained.
(b) REQUIREMENTS.—Under the regulations, credit
shall not be given under this section unless appropriate
written application is submitted, not later than December
31, 2001, in such form and manner as the regulations re-
quire.
(c) RECOMPUTATION OF ANNUITY.—
(1) IN GENERAL.—Any annuity or survivor an-
nuity payable as of when an application under this
subsection is submitted shall be recomputed to take
into account any service described in section
8411(b)(5) of title 5, United States Code (performed
by the individual on whose service the annuity is
based), effective with respect to amounts accruing
for months beginning more than 30 days after the
date on which such application is submitted.
(2) CONDITION.—If the full amount of the de-
posit required under section 8411(i) of such title 5
is not timely made (before such deadline as the Of-
fice shall by regulation prescribe) with respect to
any service as to which the application under para-
graph (1) relates, an appropriate reduction shall be
made in the recomputed annuity in accordance with
II
Calendar No. 847
106TH CONGRESS
2D SESSION
H. R. 1605
IN THE SENATE OF THE UNITED STATES
APRIL 4, 2000
Received; read twice and referred to the Committee on Environment and
Public Works
SEPTEMBER 28 (legislative day, SEPTEMBER 22), 2000
Reported by Mr. SMITH of New Hampshire, without amendment
AN ACT
To designate the Federal building and United States court-
house located at 402 North Walnut Street in Harrison,
Arkansas, as the ‘‘J. Smith Henley Federal Building
and United States Courthouse’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. DESIGNATION.
The Federal building and United States courthouse
located at 402 North Walnut Street in Harrison, Arkan-
sas, shall be known and designated as the ‘‘J. Smith Hen-
ley Federal Building and United States Courthouse’’.
SEC. 2. REFERENCES.
Any reference in a law, map, regulation, document,
paper, or other record of the United States to the Federal
building and United States courthouse referred to in sec-
tion 1 shall be deemed to be a reference to the ‘‘J. Smith
Henley Federal Building and United States Courthouse’’.
Calendar No. 847
106TH CONGRESS
2D SESSION
H. R. 1605
AN ACT
To designate the Federal building and United
States courthouse located at 402 North Walnut
Street in Harrison, Arkansas, as the ‘‘J. Smith
Henley Federal Building and United States
Courthouse’’.
SEPTEMBER 28 (legislative day, SEPTEMBER 22), 2000
Reported without amendment
I
106TH CONGRESS
1ST SESSION
H. R. 1606
To amend chapter 84 of title 5, United States Code, to make certain
temporary Federal service creditable for retirement purposes.
IN THE HOUSE OF REPRESENTATIVES
APRIL 28, 1999
Mr. KANJORSKI (for himself, Ms. DELAURO, Mr. FATTAH, Mr. OLVER, Mr.
KLECZKA, and Mr. EVANS) introduced the following bill; which was re-
ferred to the Committee on Government Reform
A BILL
To amend chapter 84 of title 5, United States Code, to
make certain temporary Federal service creditable for
retirement 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 ‘‘FERS Buyback Act
of 1999’’.
SEC. 2. CREDITABILITY OF SERVICE.
(a) IN GENERAL.—Section 8411(b) of title 5, United
States Code, is amended—
(1) by striking ‘‘and’’ at the end of paragraph
(3);
(2) by striking the period at the end of para-
graph (4) and inserting ‘‘; and’’; and
(3) by adding at the end the following:
‘‘(5) subject to section 8411(i), service as a
temporary or intermittent employee not otherwise
creditable for purposes of this chapter, performed
after December 31, 1988, and before January 1,
1999, of at least 1 year’s duration (whether per-
formed over a continuous period or otherwise), but
only if the individual performing such service later
becomes subject to this chapter, and such service is
not credited for purposes of any benefit under any
other retirement system established by a law of the
United States (disregarding the Social Security Act
and chapter 83 of this title).’’.
(b) DEPOSIT REQUIREMENT.—Section 8411 of title
5, United States Code, is amended by adding at the end
the following:
‘‘(i)(1) An employee or Member shall, with respect
to any service described in subsection (b)(5) performed by
such employee or Member, be required to deposit to the
credit of the Fund an amount equal to 1.3 percent of basic
pay for such service.
‘‘(2) Any deposit under paragraph (1) made more
than 5 years after the later of—
‘‘(A) October 1, 1999, or
‘‘(B) the date on which the employee or Mem-
ber making the deposit first becomes an employee or
Member following the period of temporary or inter-
mittent service for which such deposit is due,
shall include interest on such amount, computed in the
manner described in subsection (f)(3) and compounded
annually beginning on the date of the expiration of the
5-year period.
‘‘(3) If the deposit under paragraph (1) is not made
or if less than the entire amount of such deposit is made—
‘‘(A) service of the employee or Member de-
scribed in subsection (b)(5) shall be fully creditable;
but
‘‘(B) any annuity under this chapter based on
the service of such employee or Member shall be re-
duced in a manner similar to that described in sec-
tion 8418(b).’’.
SEC. 3. PROVISIONS RELATING TO PERSONS WHO HAVE
SEPARATED.
(a) IN GENERAL.—The Office of Personnel Manage-
ment shall prescribe regulations under which credit for
service, as described in section 8411(b)(5) of title 5,
Committee on Appropriations of the Senate, that
identifies—
(1) the estimated amount of travel costs by the
Department and for persons awarded contracts or
subcontracts by the Department for the fiscal year of
such budget submission, as well as for the 2 previous
fiscal years;
(2) the major purposes for such travel; and
(3) the sources of funds for such travel.
(e) TRADE ASSOCIATIONS.—No funds authorized by
this Act may be used either directly or indirectly to fund
a grant, contract, subcontract, or any other form of finan-
cial assistance awarded by the Department to a trade asso-
ciation on a noncompetitive basis. As part of the Depart-
ment’s annual budget request submission to the Congress,
the Secretary shall submit a report to the Committee on
Science and the Committee on Appropriations of the House
of Representatives, and to the Committee on Energy and
Natural Resources and the Committee on Appropriations
of the Senate, that identifies—
(1) the estimated amount of funds provided by
the Department to trade associations, by trade asso-
ciation, for the fiscal year of such budget submission,
as well as for the 2 previous fiscal years;