datamatters24/research-document-archive huggingface dataset:
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•HR 4520 IH1S 
termine whether a corporation is a surrogate foreign 
corporation, including regulations—
‘‘(A) to treat warrants, options, contracts 
to acquire stock, convertible debt interests, and 
other similar interests as stock, and 
‘‘(B) to treat stock as not stock. 
‘‘(c) OTHER DEFINITIONS.—For purposes of this 
section—
‘‘(1) APPLICABLE PERIOD.—The term ‘applica-
ble period’ means the period—
‘‘(A) beginning on the first date properties 
are acquired as part of the acquisition described 
in subsection (a)(2)(B)(i), and 
‘‘(B) ending on the date which is 10 years 
after the last date properties are acquired as 
part of such acquisition. 
‘‘(2) INVERSION
GAIN.—The term ‘inversion 
gain’ means the income or gain recognized by reason 
of the transfer during the applicable period of stock 
or other properties by an expatriated entity, and any 
income received or accrued during the applicable pe-
riod by reason of a license of any property by an ex-
patriated entity—
‘‘(A) as part of the acquisition described in 
subsection (a)(2)(B)(i), or
(A) the design, implementation, and adap-
tation of landscape scale restoration treatments 
and improvement of wildfire management tech-
nology; 
(B) the environmental review process; and 
(C) affected entities that collaborate in the 
development and implementation of wildfire 
treatment. 
SEC. 3. PURPOSES. 
The purposes of this Act are—
(1) to enhance the capacity to develop, transfer, 
apply, and monitor practical science-based forest res-
toration treatments that will reduce the risk of se-
vere wildfires, and improve forest and woodland 
health, in the interior West; 
(2) to develop the practical scientific knowledge 
required to implement forest and woodland restora-
tion on a landscape scale; 
(3) to develop the interdisciplinary knowledge 
required to understand the socioeconomic and envi-
ronmental impacts of wildfire control on ecosystems 
and landscapes; 
(4) to require Federal agencies—
(A) to use ecological restoration treatments 
to reverse declining forest health and reduce the
‘‘(iii) section 302(a)(4) of the Amer-
ican Homeownership and Economic Oppor-
tunity Act of 2000 (42 U.S.C. 1437f note); 
‘‘(iv) sections 233(b)(2) and 258(b) of 
the Cranston-Gonzalez National Affordable 
Housing Act (42 U.S.C. 12773(b)(2), 
12808(b)); 
‘‘(v) sections 101(e) and 106 of the 
Housing and Urban Development Act of 
1968 (12 U.S.C. 1701w(e), 1701x); 
‘‘(vi) section 220(d)(2)(G) of the Low-
Income Housing Preservation and Resident 
Homeownership Act of 1990 (12 U.S.C. 
4110(d)(2)(G)); 
‘‘(vii) sections 422(b)(6), 423(b)(7), 
424(c)(4), 442(b)(6), and 443(b)(6) of the 
Cranston-Gonzalez 
National 
Affordable 
Housing Act (42 U.S.C. 12872(b)(6), 
12873(b)(7), 
12874(c)(4), 
12892(b)(6), 
and 12893(b)(6)); 
‘‘(viii) section 491(b)(1)(F)(iii) of the 
McKinney-Vento Homeless Assistance Act 
(42 U.S.C. 11408(b)(1)(F)(iii)); 
‘‘(ix) 
sections 
202(3) 
and 
810(b)(2)(A) of the Native American
Union Calendar No. 416 
108TH CONGRESS 
2D SESSION 
H. R. 4688 
[Report No. 108–677] 
A BILL 
To amend the Federal Water Pollution Control Act 
to reauthorize the Chesapeake Bay Program. 
SEPTEMBER 13, 2004 
Committed to the Committee of the Whole House on the 
State of the Union and ordered to be printed
115TH CONGRESS 
1ST SESSION H. R. 3364 
AN ACT 
To provide congressional review and to counter aggression 
by the Governments of Iran, the Russian Federation, 
and North Korea, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
115TH CONGRESS 
1ST SESSION 
H. R. 338 
AN ACT 
To promote a 21st century energy and manufacturing 
workforce. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
115TH CONGRESS 
2D SESSION 
H. R. 3397 
AN ACT 
To direct the National Science Foundation to support STEM 
education research focused on early childhood. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
115TH CONGRESS 
2D SESSION 
H. R. 3398 
AN ACT 
To amend the Real ID Act of 2005 to permit Freely Associ-
ated States to meet identification requirements under 
such Act, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SEC. 11. TECHNICAL AMENDMENT.
Section 12 of the International Organizations Immu-
nities Act (22 U.S.C. 288f–2) is amended by striking ‘‘Or-
ganization of African Unity’’ and inserting ‘‘African
Union’’.
Passed the House of Representatives October 6,
2004.
Attest:
Clerk.
115TH CONGRESS 
1ST SESSION 
H. R. 339 
AN ACT 
To amend Public Law 94–241 with respect to the Northern 
Mariana Islands. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
115TH CONGRESS 
1ST SESSION H. R. 3441 
AN ACT 
To clarify the treatment of two or more employers as joint 
employers under the National Labor Relations Act and 
the Fair Labor Standards Act of 1938. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
•HR 4520 IH1S 
Sec. 421. Combined employment tax reporting project. 
Sec. 422. Clean-fuel vehicles. 
TITLE V—DEDUCTION OF STATE AND LOCAL GENERAL SALES 
TAXES 
Sec. 501. Deduction of State and local general sales taxes in lieu of State and 
local income taxes. 
TITLE VI—REVENUE PROVISIONS 
Subtitle A—Provisions to Reduce Tax Avoidance Through Individual and 
Corporate Expatriation 
Sec. 601. Tax treatment of expatriated entities and their foreign parents. 
Sec. 602. Excise tax on stock compensation of insiders in expatriated corpora-
tions. 
Sec. 603. Reinsurance of United States risks in foreign jurisdictions. 
Sec. 604. Revision of tax rules on expatriation of individuals. 
Sec. 605. Reporting of taxable mergers and acquisitions. 
Sec. 606. Studies. 
Subtitle B—Provisions Relating to Tax Shelters 
PART I—TAXPAYER-RELATED PROVISIONS 
Sec. 611. Penalty for failing to disclose reportable transactions. 
Sec. 612. Accuracy-related penalty for listed transactions, other reportable 
transactions having a significant tax avoidance purpose, etc. 
Sec. 613. Tax shelter exception to confidentiality privileges relating to taxpayer 
communications. 
Sec. 614. Statute of limitations for taxable years for which required listed 
transactions not reported. 
Sec. 615. Disclosure of reportable transactions. 
Sec. 616. Failure to furnish information regarding reportable transactions. 
Sec. 617. Modification of penalty for failure to maintain lists of investors. 
Sec. 618. Penalty on promoters of tax shelters. 
Sec. 619. Modifications of substantial understatement penalty for nonreportable 
transactions. 
Sec. 620. Modification of actions to enjoin certain conduct related to tax shel-
ters and reportable transactions. 
Sec. 621. Penalty on failure to report interests in foreign financial accounts. 
Sec. 622. Regulation of individuals practicing before the Department of the 
Treasury. 
PART II—OTHER PROVISIONS 
Sec. 631. Treatment of stripped interests in bond and preferred stock funds, 
etc. 
Sec. 632. Minimum holding period for foreign tax credit on withholding taxes 
on income other than dividends. 
Sec. 633. Disallowance of certain partnership loss transfers. 
Sec. 634. No reduction of basis under section 734 in stock held by partnership 
in corporate partner. 
Sec. 635. Repeal of special rules for FASITs. 
Sec. 636. Limitation on transfer of built-in losses on REMIC residuals.
115TH CONGRESS 
2D SESSION 
H. R. 4100 
AN ACT 
To amend title 36, United States Code, to revise the Federal 
charter for the Foundation of the Federal Bar Association. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
•HR 4520 IH1S 
(b) SPECIAL RULE RELATING
TO ELECTION TO 
TREAT CUTTING OF TIMBER AS A SALE OR EXCHANGE.—
In the case of a corporation, any election under section 
631(a) of the Internal Revenue Code of 1986 made for 
a taxable year ending on or before the date of the enact-
ment of this Act may be revoked by the taxpayer for any 
taxable year ending after such date. For purposes of deter-
mining whether such taxpayer may make a further elec-
tion under such section, such election (and any revocation 
under this section) shall not be taken into account. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2004. 
SEC. 103. REDUCED CORPORATE INCOME TAX RATE FOR 
SMALL CORPORATIONS. 
(a) IN GENERAL.—Subsection (b) of section 11 (re-
lating to tax imposed on corporations) is amended by re-
designating paragraph (2) as paragraph (6) and by strik-
ing paragraph (1) and inserting the following new para-
graphs: 
‘‘(1) FOR TAXABLE YEARS BEGINNING AFTER 
2012.—In the case of taxable years beginning after 
2012, the amount of the tax imposed by subsection 
(a) shall be determined in accordance with the fol-
lowing table:
•HR 4520 IH1S 
when such property was originally 
placed in service, 
such property shall be treated as originally 
placed in service not earlier than the date 
of such last sale, so long as no previous 
owner of such property elects the applica-
tion of this subsection with respect to such 
property.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the amend-
ments made by section 101 of the Job Creation and Work-
er Assistance Act of 2002; except that the parenthetical 
material in section 168(k)(2)(D)(iii)(II) of the Internal 
Revenue Code of 1986, as added by this section, shall 
apply to property sold after June 4, 2004. 
Subtitle C—S Corporation Reform 
and Simplification 
SEC. 221. MEMBERS OF FAMILY TREATED AS 1 SHARE-
HOLDER. 
(a) IN GENERAL.—Paragraph (1) of section 1361(c) 
(relating to special rules for applying subsection (b)) is 
amended to read as follows: 
‘‘(1) MEMBERS
OF
FAMILY
TREATED
AS
SHAREHOLDER.—
•HR 4520 IH1S 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 224. DISREGARD OF UNEXERCISED POWERS OF AP-
POINTMENT IN DETERMINING POTENTIAL 
CURRENT BENEFICIARIES OF ESBT. 
(a) IN GENERAL.—Section 1361(e)(2) (defining po-
tential current beneficiary) is amended—
(1) by inserting ‘‘(determined without regard to 
any power of appointment to the extent such power 
remains unexercised at the end of such period)’’ 
after ‘‘of the trust’’ in the first sentence, and 
(2) by striking ‘‘60-day’’ in the second sentence 
and inserting ‘‘1-year’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2004. 
SEC. 225. TRANSFER OF SUSPENDED LOSSES INCIDENT TO 
DIVORCE, ETC. 
(a) IN GENERAL.—Section 1366(d)(2) (relating to 
indefinite carryover of disallowed losses and deductions) 
is amended to read as follows: 
‘‘(2) INDEFINITE CARRYOVER OF DISALLOWED 
LOSSES AND DEDUCTIONS.—
•HR 4520 IH1S 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), any loss or deduction which 
is disallowed for any taxable year by reason of 
paragraph (1) shall be treated as incurred by 
the corporation in the succeeding taxable year 
with respect to that shareholder. 
‘‘(B) TRANSFERS
OF
STOCK
BETWEEN 
SPOUSES
OR
INCIDENT
TO
DIVORCE.—In the 
case of any transfer described in section 
1041(a) of stock of an S corporation, any loss 
or deduction described in subparagraph (A) 
with respect such stock shall be treated as in-
curred by the corporation in the succeeding tax-
able year with respect to the transferee.’’
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2004. 
SEC. 226. USE OF PASSIVE ACTIVITY LOSS AND AT-RISK 
AMOUNTS BY QUALIFIED SUBCHAPTER S 
TRUST INCOME BENEFICIARIES. 
(a) IN GENERAL.—Section 1361(d)(1) (relating to 
special rule for qualified subchapter S trust) is amended—
(1) by striking ‘‘and’’ at the end of subpara-
graph (A),
•HR 4520 IH1S 
(2) by striking the period at the end of sub-
paragraph (B) and inserting ‘‘, and’’, and 
(3) by adding at the end the following new sub-
paragraph: 
‘‘(C) for purposes of applying sections 465 
and 469 to the beneficiary of the trust, the dis-
position of the S corporation stock by the trust 
shall be treated as a disposition by such bene-
ficiary.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to transfers made after December 
31, 2004. 
SEC. 227. EXCLUSION OF INVESTMENT SECURITIES INCOME 
FROM PASSIVE INCOME TEST FOR BANK S 
CORPORATIONS. 
(a) IN GENERAL.—Section 1362(d)(3) (relating to 
where passive investment income exceeds 25 percent of 
gross receipts for 3 consecutive taxable years and corpora-
tion has accumulated earnings and profits) is amended by 
adding at the end the following new subparagraph: 
‘‘(F) EXCEPTION
FOR
BANKS; ETC.—In 
the case of a bank (as defined in section 581), 
a bank holding company (within the meaning of 
section 2(a) of the Bank Holding Company Act 
of 1956 (12 U.S.C. 1841(a))), or a financial
•HR 4520 IH1S 
holding company (within the meaning of section 
2(p) of such Act), the term ‘passive investment 
income’ shall not include—
‘‘(i) interest income earned by such 
bank or company, or 
‘‘(ii) dividends on assets required to 
be held by such bank or company, includ-
ing stock in the Federal Reserve Bank, the 
Federal Home Loan Bank, or the Federal 
Agricultural Mortgage Bank or participa-
tion certificates issued by a Federal Inter-
mediate Credit Bank.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2004. 
SEC. 228. TREATMENT OF BANK DIRECTOR SHARES. 
(a) IN GENERAL.—Section 1361 (defining S corpora-
tion) is amended by adding at the end the following new 
subsection: 
‘‘(f) RESTRICTED BANK DIRECTOR STOCK.—
‘‘(1) IN
GENERAL.—Restricted bank director 
stock shall not be taken into account as outstanding 
stock of the S corporation in applying this sub-
chapter (other than section 1368(f)).
•HR 4520 IH1S 
‘‘(2) RESTRICTED
BANK
DIRECTOR
STOCK.—
For purposes of this subsection, the term ‘restricted 
bank director stock’ means stock in a bank (as de-
fined in section 581), a bank holding company (with-
in the meaning of section 2(a) of the Bank Holding 
Company Act of 1956 (12 U.S.C. 1841(a))), or a fi-
nancial holding company (within the meaning of sec-
tion 2(p) of such Act), registered with the Federal 
Reserve System if such stock—
‘‘(A) is required to be held by an individual 
under applicable Federal or State law in order 
to permit such individual to serve as a director, 
and 
‘‘(B) is subject to an agreement with such 
bank or company (or a corporation which con-
trols (within the meaning of section 368(c)) 
such bank or company) pursuant to which the 
holder is required to sell back such stock (at 
the same price as the individual acquired such 
stock) upon ceasing to hold the office of direc-
tor.
•HR 4520 IH1S 
‘‘(3) CROSS REFERENCE.—
‘‘For treatment of certain distributions with re-
spect to restricted bank director stock, see section 
1368(f).’’.
(b) DISTRIBUTIONS.—Section 1368 (relating to dis-
tributions) is amended by adding at the end the following 
new subsection: 
‘‘(f) RESTRICTED BANK DIRECTOR STOCK.—If a di-
rector receives a distribution (not in part or full payment 
in exchange for stock) from an S corporation with respect 
to any restricted bank director stock (as defined in section 
1361(f)), the amount of such distribution—
‘‘(1) shall be includible in gross income of the 
director, and 
‘‘(2) shall be deductible by the corporation for 
the taxable year of such corporation in which or with 
which ends the taxable year in which such amount 
in included in the gross income of the director.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2004. 
SEC. 229. RELIEF FROM INADVERTENTLY INVALID QUALI-
FIED SUBCHAPTER S SUBSIDIARY ELECTIONS 
AND TERMINATIONS. 
(a) IN GENERAL.—Section 1362(f) (relating to inad-
vertent invalid elections or terminations) is amended—
•HR 4520 IH1S 
section 40 shall be applied by treating such per-
son as having sold such mixture at the time of 
its removal from the refinery (and only at such 
time) to another person for use as a fuel. 
‘‘(3) MIXTURES
NOT
USED
AS
FUEL.—Rules 
similar to the rules of subparagraphs (A) and (D) 
of section 40(d)(3) shall apply for purposes of this 
subsection. 
‘‘(4) TERMINATION.—This section shall apply 
only to periods to which section 40 applies, deter-
mined by substituting in section 40(e)—
‘‘(A) ‘December 31, 2010’ for ‘December 
31, 2007’, and 
‘‘(B) ‘January 1, 2011’ for ‘January 1, 
2008’.’’
(2) REVISION
OF
RULES
FOR
PAYMENT
OF 
CREDIT.—Paragraph (3) of section 6427(i) is 
amended to read as follows: 
‘‘(3) SPECIAL
RULE
FOR
ALCOHOL
MIXTURE 
CREDIT.—
‘‘(A) IN GENERAL.—A claim may be filed 
under subsection (f)(1)(B) by any person for 
any period—
‘‘(i) for which $200 or more is pay-
able under such subsection (f)(1)(B), and
change, except that State trust lands may only be acquired 
by exchange. 
SEC. 8. WITHDRAWAL. 
Subject to valid existing rights, all Federal lands 
within the archaeological protection sites are hereby with-
drawn—
(1) from all forms of entry, appropriation, or 
disposal under the public land laws and all amend-
ments thereto; 
(2) from location, entry, and patent under the 
mining law and all amendments thereto; and 
(3) from disposition under all laws relating to 
mineral and geothermal leasing, and all amendments 
thereto. 
SEC. 9. SAVINGS PROVISIONS. 
Nothing in this Act shall be construed—
(1) to authorize the regulation of privately 
owned lands within an area designated as an archae-
ological protection site; 
(2) to modify, enlarge, or diminish any author-
ity of Federal, State, or local governments to regu-
late any use of privately owned lands; 
(3) to modify, enlarge, or diminish any author-
ity of Federal, State, tribal, or local governments to
Union Calendar No. 321 
108TH CONGRESS 
2D SESSION 
H. R. 4613 
[Report No. 108–553] 
A BILL 
Making appropriations for the Department of De-
fense for the fiscal year ending September 30, 
2005, and for other purposes. 
JUNE 18, 2004 
Committed to the Committee of the Whole House on the 
State of the Union and ordered to be printed
115TH CONGRESS 
2D SESSION 
H. R. 4111 
AN ACT 
To amend the Small Business Investment Act of 1958 to 
improve the number of small business investment compa-
nies in underlicensed States, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
115TH CONGRESS 
1ST SESSION H. R. 4171 
AN ACT 
To amend title 5, United States Code, to extend the author-
ity to conduct telework travel expenses test programs, 
and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
115TH CONGRESS 
1ST SESSION H. R. 4173 
AN ACT 
To direct the Secretary of Veterans Affairs to conduct a 
study on the Veterans Crisis Line. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
(2) for fiscal year 2005, $7,750,000,000; 
(3) for fiscal year 2006, $8,266,000,000; 
(4) for fiscal year 2007, $8,816,000,000; 
(5) for fiscal year 2008, $9,403,000,000; and 
(6) for fiscal year 2009, $10,029,000,000. 
For purposes of this subsection, the term ‘‘obligation limi-
tations’’ means the sum of budget authority and obligation 
limitations. 
SEC. 5. ADVANCE APPROPRIATIONS. 
Section 251 of the Balanced Budget and Emergency 
Deficit Control Act of 1985 is amended by adding at the 
end the following new subsection: 
‘‘(d) ADVANCE APPROPRIATIONS.—In any of fiscal 
years 2005 through 2007, discretionary advance appro-
priations provided in appropriation Acts in excess of 
$23,558,000,000 shall be counted against the discre-
tionary spending limits for the fiscal year for which the 
appropriation Act containing the advance appropriation is 
enacted.’’. 
SEC. 6. DEFINITIONS. 
(a) IN GENERAL.—Section 250(c) of the Balanced 
Budget and Emergency Deficit Control Act of 1985 is 
amended by adding at the end the following new para-
graphs:
(B) appropriate Federal and State agencies 
responsible for financial and insurance regula-
tion. 
(d) NOTICE TO FINANCIAL REGULATORS.—The Sec-
retary shall promptly notify the appropriate Federal and 
State agencies responsible for financial and insurance regu-
lation, upon the inclusion or removal of an insurance agent 
or financial advisor in or from the registry established 
under this section, of such inclusion or removal, respec-
tively. 
(e) APPEALS.—The Secretary shall provide for any 
such agent or advisor to appeal to the Secretary their erro-
neous inclusion in such registry and for a prompt deter-
mination of any such appeal. 
(f) REGULATIONS.—
(1) IN GENERAL.—The Secretary shall issue reg-
ulations in accordance with this subsection providing 
for—
(A) the establishment and maintenance of 
the registry under this section; and 
(B) the establishment and operation of the 
procedure for appeals under subsection (e). 
(2) PROPOSED REGULATIONS AND SUBMISSION 
TO CONGRESS.—Not later than the expiration of the 
30-day period beginning on the date of the enactment
manage or regulate any use of land as provided for 
by law or regulation; or 
(4) to restrict or limit a tribe from protecting 
cultural or religious sites on tribal lands. 
SEC. 10. AUTHORIZATION OF APPROPRIATIONS. 
There is authorized to be appropriated such sums as 
may be necessary to carry out this Act.
Æ
115TH CONGRESS 
1ST SESSION H. R. 4174 
AN ACT 
To amend titles 5 and 44, United States Code, to require 
Federal evaluation activities, improve Federal data man-
agement, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
115TH CONGRESS 
2D SESSION 
H. R. 4176 
AN ACT 
To strengthen air cargo security, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
poration as an S corporation or a qualified sub-
chapter S subsidiary, as the case may be) as may be 
required by the Secretary with respect to such pe-
riod,’’, and 
(5) by inserting ‘‘or a qualified subchapter S 
subsidiary, as the case may be’’ after ‘‘S corporation’’ 
in the matter following paragraph (4). 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2004. 
SEC. 230. INFORMATION RETURNS FOR QUALIFIED SUB-
CHAPTER S SUBSIDIARIES. 
(a) IN GENERAL.—Section 1361(b)(3)(A) (relating to 
treatment of certain wholly owned subsidiaries) is amended 
by inserting ‘‘and in the case of information returns re-
quired under part III of subchapter A of chapter 61’’ after 
‘‘Secretary’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2004. 
SEC. 231. REPAYMENT OF LOANS FOR QUALIFYING EM-
PLOYER SECURITIES. 
(a) IN GENERAL.—Subsection (f) of section 4975 (re-
lating to other definitions and special rules) is amended 
by adding at the end the following new paragraph: