datamatters24/research-document-archive huggingface dataset:
‘‘(9) An assurance that the treatment of the
families of nonrevenue passengers will be the same
as the treatment of the families of revenue pas-
sengers.
‘‘(10) An assurance that the rail passenger car-
rier will work with any organization designated
under section 1138(a)(2) of this title on an ongoing
basis to ensure that families of passengers receive an
appropriate level of services and assistance following
each accident.
‘‘(11) An assurance that the rail passenger car-
rier will provide reasonable compensation to any or-
ganization designated under section 1138(a)(2) of
this title for services provided by the organization.
‘‘(12) An assurance that the rail passenger car-
rier will assist the family of a passenger in traveling
to the location of the accident and provide for the
physical care of the family while the family is stay-
ing at such location.
‘‘(13) An assurance that the rail passenger car-
rier will commit sufficient resources to carry out the
plan.
‘‘(14) An assurance that the rail passenger car-
rier will provide adequate training to the employees
and agents of the carrier to meet the needs of sur-
vivors and family members following an accident.
‘‘(15) An assurance that, upon request of the
family of a passenger, the rail passenger carrier will
inform the family of whether the passenger’s name
appeared on any preliminary passenger manifest for
the train involved in the accident.
‘‘(c) LIMITATION ON LIABILITY.—A rail passenger
carrier shall not be liable for damages in any action
brought in a Federal or State court arising out of the per-
formance of the rail passenger carrier in preparing or pro-
viding a passenger list, or in providing information con-
cerning a train reservation, pursuant to a plan submitted
by the rail passenger carrier under subsection (b), unless
such liability was caused by conduct of the rail passenger
carrier which was grossly negligent or which constituted
intentional misconduct.
‘‘(d) DEFINITIONS.—In this section—
‘‘(1) the terms ‘rail passenger accident’ and
‘rail passenger carrier’ have the meanings such
terms have in section 1138 of this title; and
‘‘(2) the term ‘passenger’ means a person
aboard a rail passenger carrier’s train that is in-
volved in a rail passenger accident.
‘‘(e) LIMITATION ON STATUTORY CONSTRUCTION.—
Nothing in this section may be construed as limiting the
actions that a rail passenger carrier may take, or the obli-
gations that a rail passenger carrier may have, in pro-
viding assistance to the families of passengers involved in
a rail passenger accident.’’.
(b) CONFORMING AMENDMENT.—The table of chap-
ters for subtitle V of title 49, United States Code, is
amended by adding after the item relating to chapter 249
the following new item:
‘‘251. FAMILY ASSISTANCE ..........................................................
25101’’.
Æ
the qualified retirement savings contributions of the eligi-
ble individual for the taxable year as do not exceed $2,000.
‘‘(b) APPLICABLE PERCENTAGE.—For purposes of
this section, the applicable percentage is the percentage
determined in accordance with the following table:
Adjusted Gross Income
Applica-
ble per-
centage
Joint return
Head of a household
All other cases
Over
Not over
Over
Not over
Over
Not over
$60,000
$45,000
$30,000
60,000
70,000
45,000
52,500
30,000
35,000
70,000
80,000
52,500
60,000
35,000
40,000
80,000
60,000
40,000
‘‘(c) ELIGIBLE INDIVIDUAL.—For purposes of this
section—
‘‘(1) IN
GENERAL.—The term ‘eligible indi-
vidual’ means any individual if such individual has
attained the age of 18 as of the close of the taxable
year.
‘‘(2) DEPENDENTS AND FULL-TIME STUDENTS
NOT ELIGIBLE.—The term ‘eligible individual’ shall
not include—
‘‘(A) any individual with respect to whom
a deduction under section 151 is allowed to an-
other taxpayer for a taxable year beginning in
the calendar year in which such individual’s
taxable year begins, and
‘‘(B) any individual who is a student (as
defined in section 151(c)(4)).
I
107TH CONGRESS
2D SESSION
H. R. 4467
To provide for the duty-free entry of certain tramway cars for use by the
city of Portland, Oregon.
IN THE HOUSE OF REPRESENTATIVES
APRIL 17, 2002
Mr. BLUMENAUER introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To provide for the duty-free entry of certain tramway cars
for use by the city of Portland, Oregon.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. CERTAIN TRAMWAY CARS.
The Secretary of the Treasury shall admit free of
duty 2 tramway cars (provided for in subheading
8603.10.00 of the Harmonized Tariff Schedule of the
United States) manufactured in Plzen, Czech Republic,
for the use of the city of Portland, Oregon. If the liquida-
tion of the entry of one or both tramway cars becomes
final before the date of the enactment of this Act, the Sec-
retary of the Treasury, notwithstanding any other provi-
sion of law, shall—
(1) within 15 days after such date, reliquidate the
entry in accordance with the provisions of this Act; and
(2) at the time of such reliquidation, make the appro-
priate refund of any duty paid with respect to the entry.
Æ
I
107TH CONGRESS
2D SESSION
H. R. 4468
To designate certain lands in the State of Colorado as components of the
National Wilderness Preservation System, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
APRIL 17, 2002
Ms. DEGETTE (for herself and Mr. SHAYS) introduced the following bill;
which was referred to the Committee on Resources
A BILL
To designate certain lands in the State of Colorado as com-
ponents of the National Wilderness Preservation System,
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 AND DEFINITIONS.
(a) SHORT TITLE.—This Act may be cited as the
‘‘Colorado Wilderness Act of 2002’’.
(b) DEFINITIONS.—As used in this Act, the term
‘‘Secretary’’ means the Secretary of the Interior or the
Secretary of Agriculture, as appropriate.
SEC. 2. ADDITIONS TO THE WILDERNESS PRESERVATION
SYSTEM.
(a) ADDITIONS.—The following lands in the State of
Colorado administered by the Bureau of Land Manage-
ment or the United States Forest Service are hereby des-
ignated as wilderness and, therefore, as components of the
National Wilderness Preservation System:
(1) The following areas in the Glenwood
Springs Resource Area:
(A) Certain lands which comprise approxi-
mately 40,494 acres, as generally depicted on a
map entitled ‘‘Roan Plateau Wilderness Pro-
posal’’ dated March 22, 2002, which shall be
known as the Roan Plateau Wilderness.
(B) Certain lands which comprise approxi-
mately 15,155 acres, as generally depicted on a
map entitled ‘‘Bull Gulch Wilderness Proposal’’
dated March 22, 2002, which shall be known as
the Bull Gulch Wilderness.
(C) Certain lands which comprise approxi-
mately 16,263 acres, as generally depicted on a
map entitled ‘‘Castle Peak Wilderness Pro-
posal’’ dated March 22, 2002, which shall be
known as the Castle Peak Wilderness.
(D) Certain lands which comprise approxi-
mately 316 acres, as generally depicted on a
I
107TH CONGRESS
2D SESSION
H. R. 4470
To amend the Internal Revenue Code of 1986 to expand the depreciation
benefits available to small businesses, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
APRIL 17, 2002
Mr. HERGER (for himself, Mr. TANNER, Mr. PORTMAN, Mr. FOLEY, Mrs.
JOHNSON of Connecticut, Mr. WELLER, Mr. COLLINS, Mr. MCINNIS, Mr.
CRANE, Mr. HOUGHTON, and Mr. LEWIS of Kentucky) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to expand
the depreciation benefits available to small businesses,
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 ‘‘Small Business Ex-
pensing Improvement Act of 2002’’.
SEC. 2. MODIFICATIONS TO EXPENSING UNDER SECTION
179.
(a) INCREASE OF AMOUNT WHICH MAY BE EX-
PENSED.—
346
SEC. 2406. MODIFICATION OF AUTHORITY TO CARRY OUT
CERTAIN FISCAL YEAR 1999 PROJECT.
(a) MODIFICATION.—The table in section 2401(a) of
the Military Construction Authorization Act for Fiscal Year
1999 (division B of Public Law 105–261; 112 Stat. 2193),
as amended by section 2406 of the Military Construction
Authorization Act for Fiscal Year 2002 (division B of Pub-
lic Law 107–107; 115 Stat. 1299), is amended—
(1) under the agency heading relating to Chem-
ical Demilitarization, in the item relating to Newport
Army Depot, Indiana, by striking ‘‘$191,550,000’’ in
the amount column and inserting ‘‘$293,853,000’’;
and
(2) by striking the amount identified as the total
in the amount column and inserting ‘‘$829,919,000’’.
(b) CONFORMING AMENDMENT.—Section 2404(b)(2) of
that Act (112 Stat. 2196) is amended by striking
‘‘$162,050,000’’ and inserting ‘‘$264,353,000’’.
SEC. 2407. MODIFICATION OF AUTHORITY TO CARRY OUT
CERTAIN FISCAL YEAR 1997 PROJECT.
(a) MODIFICATION.—The table in section 2401(a) of
the Military Construction Authorization Act for Fiscal Year
1997 (division B of Public Law 104–201; 110 Stat. 2775),
as amended by section 2406 of the Military Construction
Authorization Act for Fiscal Year 2000 (division B of Pub-
lic Law 106–65; 113 Stat. 839), is further amended—
I
107TH CONGRESS
2D SESSION
H. R. 4469
To provide for the duty-free entry of a certain Liberty Bell replica.
IN THE HOUSE OF REPRESENTATIVES
APRIL 17, 2002
Mr. GREEN of Wisconsin introduced the following bill; which was referred to
the Committee on Ways and Means
A BILL
To provide for the duty-free entry of a certain Liberty Bell
replica.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. LIBERTY BELL REPLICA.
The Secretary of the Treasury shall admit free of
duty a replica of the Liberty Bell imported from the
Whitechapel Bell Foundry of London, England, by the
Liberty Memorial Association of Green Bay and Brown
County, Wisconsin, for use by the city of Green Bay, Wis-
consin and Brown County, Wisconsin. If the liquidation
of the entry of the Liberty Bell replica becomes final be-
fore the date of the enactment of this Act, the Secretary
of the Treasury, notwithstanding any other provision of
law, shall—
(1) within 15 days after such date, reliquidate
the entry in accordance with the provisions of this
Act; and
(2) at the time of such reliquidation, make the
appropriate refund of any duty paid with respect to
the entry.
Æ
(1) IN
GENERAL.—Paragraph (1) of section
179(b) of the Internal Revenue Code of 1986 (relat-
ing to dollar limitation) is amended to read as fol-
lows:
‘‘(1) DOLLAR LIMITATION.—The aggregate cost
which may be taken into account under subsection
(a) for any taxable year shall not exceed $40,000.’’
(2) INCREASE
IN
PHASEOUT
THRESHOLD.—
Paragraph (2) of section 179(b) of such Code is
amended by striking ‘‘$200,000’’ and inserting
‘‘$325,000’’.
(3) 
INFLATION
ADJUSTMENT
OF
DOLLAR
AMOUNTS.—Subsection (b) of section 179 of such
Code is amended by adding at the end the following
new paragraph:
‘‘(5) INFLATION ADJUSTMENT.—In the case of
any taxable year beginning in a calendar year after
2002, each dollar amount contained in paragraph
(1) or (2) shall be increased by an amount equal
to—
‘‘(A) such dollar amount, multiplied by
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar
year in which the taxable year begins by sub-
stituting ‘calendar year 2001’ for ‘calendar year
1992’ in subparagraph (B) thereof.
If any amount, as adjusted under the preceding sen-
tence, is not a multiple of $1,000 ($10,000 in the
case of the dollar amount contained in paragraph
(2)), such amount shall be rounded to the nearest
multiple of $1,000 or $10,000, as the case may be.’’
(b) CERTAIN COMPUTER SOFTWARE ELIGIBLE FOR
EXPENSING.—The heading and first sentence of para-
graph (1) of section 179(d) of such Code (relating to sec-
tion 179 property) are amended to read as follows:
‘‘(1) SECTION 179 PROPERTY.—For purposes of
this section, the term ‘section 179 property’ means
property—
‘‘(A) which is—
‘‘(i) tangible property (to which sec-
tion 168 applies), or
‘‘(ii) computer software (as defined in
section 197(e)(3)(B)) which is described in
section 197(e)(3)(A)(i) and to which sec-
tion 167 applies,
‘‘(B) which is section 1245 property (as
defined in section 1245(a)(3)), and
‘‘(C) which is acquired by purchase for use
in the active conduct of a trade or business.’’.
(c) PROPERTY USED FOR LODGING ELIGIBLE FOR
EXPENSING.—The second sentence of section 179(d)(1) of
such Code is amended by striking ‘‘property described in
section 50(b)’’ and inserting ‘‘property described in para-
graph (1), (3), or (4) of section 50(b)’’.
(d) EFFECTIVE DATES.—
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section
shall apply to property placed in service after De-
cember 31, 2001.
(2) EXCEPTION.—The amendments made by
subsection (a) shall apply to property placed in serv-
ice in taxable years beginning after December 31,
2001.
Æ
I
107TH CONGRESS
2D SESSION
H. R. 4471
To suspend temporarily the duty on certain high tenacity rayon filament
yarn.
IN THE HOUSE OF REPRESENTATIVES
APRIL 17, 2002
Mr. LINDER introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To suspend temporarily the duty on certain high tenacity
rayon filament yarn.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. CERTAIN RAYON FILAMENT YARN.
(a) IN GENERAL.—Subchapter II of chapter 99 of
the Harmonized Tariff Schedule of the United States is
amended by inserting in numerical sequence the following
new heading:
‘‘
9902.54.03
High tenacity
single yarn of
viscose rayon
(provided for in
subheading
5403.10.30) .......
Free
No change
No change
On or before
12/31/2007
’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) applies with respect to goods entered, or
withdrawn from warehouse for consumption, on or after
the 15th day after the date of the enactment of this Act.
Æ
‘‘SEC. 485. Bonds and notes issued by the Council
pursuant to this title and the interest thereon shall be ex-
empt from all taxation (except estate, inheritance, and gift
taxes) by the United States, any State or political subdivi-
sion thereof, the District, or any possession of the United
States.’’
(b) EFFECTIVE DATE.—The amendment made by
this section shall apply to taxable years beginning after
December 31, 2001.
Æ
I
107TH CONGRESS
2D SESSION
H. R. 4472
To suspend temporarily the duty on certain high tenacity rayon filament
yarn.
IN THE HOUSE OF REPRESENTATIVES
APRIL 17, 2002
Mr. LINDER introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To suspend temporarily the duty on certain high tenacity
rayon filament yarn.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. CERTAIN RAYON FILAMENT YARN.
(a) IN GENERAL.—Subchapter II of chapter 99 of
the Harmonized Tariff Schedule of the United States is
amended by inserting in numerical sequence the following
new heading:
‘‘
9902.54.04
High tenacity
multiple (folded)
or cabled yarn of
viscose rayon
(provided for in
subheading
5403.10.60) .......
Free
No change
No change
On or before
12/31/2007
’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) applies with respect to goods entered, or
withdrawn from warehouse for consumption, on or after
the 15th day after the date of the enactment of this Act.
Æ
I
107TH CONGRESS
2D SESSION
H. R. 4473
To suspend temporarily the duty on tire cord fabric of high tenacity rayon
filament yarn.
IN THE HOUSE OF REPRESENTATIVES
APRIL 17, 2002
Mr. LINDER introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To suspend temporarily the duty on tire cord fabric of high
tenacity rayon filament yarn.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. CERTAIN TIRE CORD FABRIC.
(a) IN GENERAL.—Subchapter II of chapter 99 of
the Harmonized Tariff Schedule of the United States is
amended by inserting in numerical sequence the following
new heading:
‘‘
9902.59.02
Tire cord fabric
of high tenacity
yarn of viscose
rayon (provided
for in subheading
5902.90.00) .......
Free
No change
No change
On or before
12/31/2007
’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) applies with respect to goods entered, or
withdrawn from warehouse for consumption, on or after
the 15th day after the date of the enactment of this Act.
Æ
I
107TH CONGRESS
2D SESSION
H. R. 4474
To amend the Internal Revenue Code of 1986 to exclude income derived
from certain wagers on horse races from the gross income of a non-
resident alien individual.
IN THE HOUSE OF REPRESENTATIVES
APRIL 17, 2002
Mr. MCCRERY 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 exclude
income derived from certain wagers on horse races from
the gross income of a non-resident alien individual.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. EXCLUSION OF INCOME DERIVED FROM CER-
TAIN 
WAGERS 
ON 
HORSE 
RACES 
FROM
GROSS INCOME OF NONRESIDENT ALIEN IN-
DIVIDUALS.
(a) IN GENERAL.—Section 872(b) of the Internal
Revenue Code of 1986 is amended by redesignating para-
graphs (5), (6), and (7) as paragraphs (6), (7), and (8),
the Secretary’s facilities, equipment, fixtures,
improvements, modifications, or alterations;
(2) the Secretary shall remediate, at the sole
cost of the United States, all hazardous or toxic sub-
stance contamination on the property retained under
subsection (c) that is found to have occurred as a di-
rect result of the installation, operation, or mainte-
nance of the Secretary’s facilities, equipment, fix-
tures, improvements, modifications, or alterations;
and
(3) if the Secretary decides to terminate future
occupancy and interest of the property retained
under subsection (c), the Secretary shall—
(A) provide written notice to the Board at
least 60 days prior to the scheduled date when
the property will be vacated;
(B) remove facilities, equipment, fixtures,
improvements, modifications, or alterations and
restore the property to as good a condition as
existed at the time the property was retained
under subsection (c), taking into account ordi-
nary wear and tear and exposure to natural ele-
ments or phenomena; or
(C) surrender all facilities, equipment, fix-
tures, improvements, modifications, or alter-
respectively, and inserting after paragraph (4) the fol-
lowing new paragraph:
‘‘(5) 
INCOME
DERIVED
FROM
WAGERING
TRANSACTIONS IN CERTAIN PARIMUTUEL POOLS.—
Gross income derived by a nonresident alien indi-
vidual from a legal wagering transaction initiated
outside the United States in a parimutuel pool with
respect to a live horse race in the United States.’’.
(b) CONFORMING AMENDMENT.—Section 883(a)(4)
of such Code is amended by striking ‘‘(5), (6), and (7)’’
and inserting ‘‘(6), (7), and (8)’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to proceeds from wagering trans-
actions after September 30, 2002.
Æ
I
107TH CONGRESS
2D SESSION
H. R. 4475
To amend the Internal Revenue Code of 1986 to promote the economic
recovery of the District of Columbia.
IN THE HOUSE OF REPRESENTATIVES
APRIL 17, 2002
Ms. NORTON introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committees on the
Judiciary and Government Reform, for a period to be subsequently deter-
mined by the Speaker, in each case for consideration of such provisions
as fall within the jurisdiction of the committee concerned
A BILL
To amend the Internal Revenue Code of 1986 to promote
the economic recovery of the District of Columbia.
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 ‘‘District of Columbia
Tax Incentives Improvement Act of 2002’’.
SEC. 2. MODIFICATIONS TO ENTERPRISE ZONE BENEFITS
AVAILABLE WITH RESPECT TO THE DISTRICT
OF COLUMBIA.
(a) ENTIRE DISTRICT OF COLUMBIA TREATED AS
EMPOWERMENT ZONE.—
(1) IN
GENERAL.—Subsection (a) of section
1400 of the Internal Revenue Code of 1986 (relating
to establishment of DC Zone) is amended to read as
follows:
‘‘(a) DESIGNATION.—For purposes of this title—
‘‘(1) the District of Columbia—
‘‘(A) is hereby designated as the District
of Columbia Enterprise Zone, and
‘‘(B) shall be treated as an empowerment
zone designated under subchapter U, and
‘‘(2) the terms ‘District of Columbia Enterprise
Zone’ and ‘DC Zone’ mean the District of Colum-
bia.’’
(2) CONFORMING AMENDMENTS.—
(A) Section 1400 of such Code is amended
by striking subsections (b) and (c) and by re-
designating subsections (d), (e), and (f) as sub-
sections (b), (c), and (d), respectively.
(B) Subsection (b) of section 1400 of such
Code, as redesignated by subparagraph (A), is
amended to read as follows:
‘‘(b) SPECIAL RULE FOR APPLICATION OF EMPLOY-
MENT CREDIT.—In the case of the DC Zone, section 1396
(relating to empowerment zone employment credit) shall
be applied by substituting ‘20’ for ‘15’ in the table con-
tained in section 1396(b). The preceding sentence shall
apply only with respect to qualified zone employees, as de-
fined in section 1396(d), determined by treating no area
other than the DC Zone as an empowerment zone or en-
terprise community.’’
(C) Paragraph (2) of section 1400(d) of
such Code, as redesignated by subparagraph
(A), is amended by striking ‘‘the census tracts
referred to in subsection (b)(1) as an enterprise
community’’ and inserting ‘‘the enterprise com-
munity in the District of Columbia’’.
(D) Section 1400B of such Code is amend-
ed by striking subsection (d) and by redesig-
nating subsections (e), (f), and (g) as sub-
sections (d), (e), and (f), respectively.
(E) Paragraph (1) of section 1400B(c) of
such Code is amended by striking ‘‘section
1400(e)’’ and inserting ‘‘section 1400(c)’’.
(b) CAPITAL GAINS EXCLUSION AVAILABLE FOR AS-
SETS HELD MORE THAN 2 YEARS.—
‘‘(12) the development of a State dental officer
position or the augmentation of a current State den-
tal office to coordinate oral health and access issues
in the State; and
‘‘(13) any other activities determined to be ap-
propriate by the Secretary.
‘‘(c) APPLICATION.—
‘‘(1) IN
GENERAL.—Each State desiring a
grant under this section shall submit an application
to the Secretary at such time, in such manner, and
containing such information as the Secretary may
reasonably require.
‘‘(2) 
ASSURANCES.—Each 
application 
sub-
mitted under this subsection shall include assurances
that the State will meet the requirements of sub-
section (d) and that the State possesses sufficient
infrastructure to manage the activities to be funded
by the grant and to evaluate and report on the out-
comes resulting from such activities.
‘‘(d) MATCHING REQUIREMENT.—An entity that re-
ceives a grant under this section shall contribute non-Fed-
eral funds to activities carried out under the grant in a
total amount equal to at least 40 percent of the amount
of the grant. Such matching funds may be a combination
of in-kind contributions, fairly valued, and any other fund-