datamatters24/research-document-archive huggingface dataset:
the same rights and privileges accorded Federal 
air marshals by such foreign governments. 
‘‘(4) DESCRIPTION OF AUTHORITY AND PROCE-
DURES.—The authority of a Federal flight deck offi-
cer to carry a firearm shall be identical to such au-
thority granted to any other Federal law enforce-
ment officer under Federal law. The operating pro-
cedures applicable to a Federal flight deck officer re-
lating to carrying such firearm shall be— 
‘‘(A) identical to such procedures applica-
ble to any other Federal law enforcement officer 
under Federal law; and 
‘‘(B) no more restrictive than the restric-
tions for carrying a firearm that are generally 
imposed on any other Federal law enforcement 
officer who has statutory authority to carry a 
firearm. 
‘‘(5) LOCKED DEVICES.— 
‘‘(A) NO REQUIREMENT TO USE.—A Fed-
eral flight deck officer may not be required to 
carry or transport a firearm in a locked bag, 
box, or container. 
‘‘(B) REQUIREMENT TO PROVIDE.—Upon 
request of a Federal flight deck officer, the Sec-
retary shall provide a secure locking device or
‘‘(A) REMEDIATION
TRAINING
AND
SUS-
PENSION.—If a Federal flight deck officer 
knowingly commits a serious or dangerous vio-
lation of standard operating procedures applica-
ble to Federal flight deck officers, the Secretary 
may order remedial training or may suspend 
such officer from the program for a period of 
no more than 1 year. If a Federal flight deck 
officer acts in a manner that is willfully and 
grossly negligent in relation to acting as a Fed-
eral flight deck officer, the Secretary may order 
remedial training or may suspend such officer 
from the program indefinitely, except that the 
suspended officer may seek reinstatement after 
1 year. No other penalty may be imposed by the 
Secretary. 
‘‘(B) PROCEDURES.—If the Secretary be-
lieves that remedial training or suspension of a 
Federal flight deck officer is warranted under 
this paragraph, the Secretary shall serve a writ-
ten statement of the pertinent allegations to the 
Federal flight deck officer in question. If the 
Federal flight deck officer contests the allega-
tions, the remedial training, or the suspension, 
the matter shall be submitted for decision to a
by striking ‘‘2001 through 2003’’ and inserting ‘‘2004 
through 2006’’. 
(b) ADDITIONAL GRANTS FOR PROGRAMS CARRIED 
OUT IN COOPERATION WITH SMALL BUSINESS DEVELOP-
MENT CENTERS.— 
(1) IN GENERAL.—Subsection (b) of section 27 
of the Small Business Act (15 U.S.C. 654) is 
amended— 
(A) by striking ‘‘There is established’’ and 
inserting the following: 
‘‘(1) IN GENERAL.—There is established’’; and 
(B) by adding at the end the following new 
paragraph: 
‘‘(2) ADDITIONAL GRANTS FOR PROGRAMS CAR-
RIED OUT IN COOPERATION WITH SMALL BUSINESS 
DEVELOPMENT CENTERS.—The Administrator may 
make an additional grant to, or enter into a coopera-
tive agreement or contract with, any grantee under 
paragraph (1) for the purpose of providing, in co-
operation with one or more small business develop-
ment centers, technical assistance to small business 
concerns seeking to establish a drug-free workplace 
program.’’.
I 
108TH CONGRESS 
2D SESSION 
H. R. 4121 
To amend the Federal Meat Inspection Act to help ensure a healthy food 
supply, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 1, 2004 
Mr. REHBERG (for himself and Mr. PETERSON of Minnesota) introduced the 
following bill; which was referred to the Committee on Agriculture 
A BILL 
To amend the Federal Meat Inspection Act to help ensure 
a healthy food supply, 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 ‘‘Consumer and Pro-
ducer Protection Act of 2004’’. 
SEC. 2. PREVENTION OF SLAUGHTER FOR HUMAN CON-
SUMPTION OF CERTAIN CATTLE. 
(a) NON-AMBULATORY DEFINED.—Section 1 of the 
Federal Meat Inspection Act (21 U.S.C. 601) is amended 
by adding at the end the following new subsection:
‘‘(w) The term ‘non-ambulatory’ shall apply to any 
cattle that, at the time of examination and inspection 
under section 3(a), is unable to rise from a recumbent po-
sition or unable to walk for any reason, including meta-
bolic conditions or central nervous system disorders, un-
less the reason for such inability is fatigue, stress, 
obdurator nerve paralysis, obesity, or one or more broken 
or fractured appendages, severed tendons or ligaments, or 
dislocated joints.’’. 
(b) PROHIBITION ON ALLOWING CERTAIN CATTLE 
TO PASS INSPECTION.—Section 3(a) of the Federal Meat 
Inspection Act (21 U.S.C. 603(a)) is amended by adding 
at the end the following new sentence: ‘‘All cattle found 
on such inspection to be non-ambulatory, to test positive 
for central nervous system disorders, to exhibit signs of 
bovine spongiform encephalopathy (including moribund 
condition, tetanus, or emaciation), or to be dead prior to 
examination and inspection shall be found to be adulter-
ated for purposes of section 4.’’. 
Æ
I 
108TH CONGRESS 
2D SESSION 
H. R. 4123 
To amend chapter 47 of title 10, United States Code (the Uniform Code 
of Military Justice), to bring military sexual assault crimes into parallel 
with Federal sexual assault crimes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 1, 2004 
Ms. LORETTA SANCHEZ of California introduced the following bill; which was 
referred to the Committee on Armed Services 
A BILL 
To amend chapter 47 of title 10, United States Code (the 
Uniform Code of Military Justice), to bring military sex-
ual assault crimes into parallel with Federal sexual as-
sault crimes. 
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 ‘‘Military Sexual Assault 
Crimes Revision Act of 2004’’.
SEC. 2. MILITARY SEXUAL ABUSE. 
(a) SEXUAL ABUSE.—Section 920 of title 10, United 
States Code (article 120 of the Uniform Code of Military 
Justice), is amended to read as follows: 
‘‘§ 920. Art. 120. Sexual abuse 
‘‘(a) Any person subject to this chapter who know-
ingly causes another person to engage in a sexual act— 
‘‘(1) by using force against that other person; 
or 
‘‘(2) by threatening or placing that other per-
son in fear that any person will be subjected to 
death, serious bodily injury, or kidnapping; 
is guilty of aggravated sexual abuse and shall be punished 
as a court-martial may direct. 
‘‘(b) Any person subject to this chapter who know-
ingly— 
‘‘(1) renders another person unconscious and 
thereby engages in a sexual act with that other per-
son; or 
‘‘(2) administers to another person by force or 
threat of force, or without the knowledge or permis-
sion of that other person, a drug, intoxicant, or 
other similar substance and thereby— 
‘‘(A) substantially impairs the ability of 
that other person to appraise or control con-
duct; and
medical licensure and State boards (or agencies) reg-
ulating insurance, shall— 
‘‘(A) determine average costs (rounded to 
the nearest whole dollar) of providing or fur-
nishing general medical malpractice liability in-
surance to eligible persons, and 
‘‘(B) certify the amount of such costs to 
the Secretary on or before the 15th day of No-
vember of each year. 
‘‘(c) DEFINITIONS AND SPECIAL RULE.—For pur-
poses of this section— 
‘‘(1) QUALIFIED MEDICAL MALPRACTICE INSUR-
ANCE EXPENDITURE.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
medical 
malpractice 
insurance 
expenditure’ 
means so much of any professional insurance 
premium, surcharge, payment, or other cost or 
expense which is paid or incurred in the taxable 
year by an eligible person for the sole purpose 
of providing or furnishing general medical mal-
practice liability insurance for such eligible per-
son. 
‘‘(2) ELIGIBLE
PERSON.—The term ‘eligible 
person’ means—
I 
108TH CONGRESS 
2D SESSION 
H. R. 4127 
To amend the Public Health Service Act to authorize grants to hospitals 
for measurement-based strategies to improve the quality and efficiency 
of health care. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 2, 2004 
Mr. KIND (for himself and Mr. UPTON) introduced the following bill; which 
was referred to the Committee on Energy and Commerce 
A BILL 
To amend the Public Health Service Act to authorize grants 
to hospitals for measurement-based strategies to improve 
the quality and efficiency of health care. 
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 ‘‘Improving Efficiency 
and Quality in Hospitals Act of 2004’’. 
SEC. 2. FINDINGS. 
The Congress finds as follows: 
(1) The goals of the Institute of Medicine, as 
expressed in its report entitled ‘‘Crossing the Quality
Chasm: A New Health System for the 21st Cen-
tury’’, are to increase quality and efficiency in hos-
pitals and health care systems. 
(2) Approaches such as Six Sigma, Root Cause 
Analysis, and Failure Mode and Effect Analysis 
have succeeded in reducing errors, cutting costs, and 
improving services. 
SEC. 3. DEMONSTRATION PROJECT FOR IMPROVING QUAL-
ITY AND EFFICIENCY AT HOSPITALS. 
Part A of title IX of the Public Health Service Act 
(42 U.S.C. 299 et seq.) is amended by adding at the end 
the following: 
‘‘SEC. 904. DEMONSTRATION PROJECT FOR IMPROVING 
QUALITY AND EFFICIENCY AT HOSPITALS. 
‘‘(a) GRANTS.—The Secretary, acting through the 
Director, may make grants to hospitals for developing and 
implementing measurement-based strategies to improve 
the quality and efficiency of health care. 
‘‘(b) USE OF FUNDS.—The Secretary may not make 
a grant to a hospital under this section unless the hospital 
agrees to use the grant, with respect to health care at the 
hospital, to improve the following: 
‘‘(1) Safety. 
‘‘(2) Injury avoidance.
‘‘(3) Effectiveness of services, based on sci-
entific knowledge and focusing on patients. 
‘‘(4) Timeliness. 
‘‘(5) Efficiency. 
‘‘(6) Equitable distribution of services. 
‘‘(c) DISTRIBUTION.—The Secretary shall make 
grants under this section to urban hospitals, non-urban 
hospitals, teaching hospitals, and hospitals with fewer 
than 50 acute care beds. 
‘‘(d) REPORT.—Not later than 3 years after the date 
of the enactment of this section, the Secretary shall con-
duct an assessment of the results of grants under this sec-
tion and submit to the Congress a report on the findings 
and conclusions of the assessment. 
‘‘(e) AUTHORIZATION OF APPROPRIATIONS.—There 
are authorized to be appropriated to carry out this section 
such sums as may be necessary for the period of fiscal 
years 2005 through 2007.’’. 
Æ
I 
108TH CONGRESS 
2D SESSION 
H. R. 4131 
To amend the Internal Revenue Code of 1986 to limit the increase in the 
number of individuals affected by the alternative minimum tax and 
to repeal the alternative minimum tax for individuals in 2014. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 2, 2004 
Mr. HOUGHTON 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 limit the 
increase in the number of individuals affected by the 
alternative minimum tax and to repeal the alternative 
minimum tax for individuals in 2014. 
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 ‘‘Alternative Minimum Tax 
Repeal Act of 2004’’.
SEC. 2. LIMITATION ON INCREASE IN NUMBER OF INDIVID-
UALS AFFECTED BY THE ALTERNATIVE MIN-
IMUM TAX; REPEAL OF ALTERNATIVE MIN-
IMUM TAX FOR INDIVIDUALS IN 2014. 
(a) LIMITATION ON INCREASE IN NUMBER OF INDI-
VIDUALS AFFECTED
BY
THE ALTERNATIVE MINIMUM 
TAX.—Section 55(d) of the Internal Revenue Code of 
1986 (relating to exemption amount for taxpayers other 
than corporations) is amended— 
(1) in paragraph (1)(A), by striking ‘‘$45,000 
($58,000 in the case of taxable years beginning in 
2003 and 2004)’’ and inserting ‘‘the applicable joint 
return amount’’, 
(2) in paragraph (1)(B), by striking ‘‘$33,750 
($40,250 in the case of taxable years beginning in 
2003 and 2004)’’ and inserting ‘‘the applicable non- 
joint return amount’’, and 
(3) by inserting after paragraph (3) the fol-
lowing new paragraph: 
‘‘(4) APPLICABLE JOINT AND NON-JOINT RE-
TURN AMOUNTS.—For purposes of paragraph (1), 
the applicable joint return amount and the applica-
ble non-joint return amount shall be determined in 
accordance with the following table:
‘‘For taxable years begin-
ning in calendar year: 
The applicable joint 
return amount is: 
The applicable non-joint 
return amount is: 
2006 .........................................
$59,700 
$41,400
2007 .........................................
$60,000 
$41,600
2008, 2009, or 2010 ................
$61,500 
$42,650
2011 or 2012 ...........................
$49,900 
$34,600
2013 .........................................
$49,950 
$34,650’’. 
(b) REPEAL OF ALTERNATIVE MINIMUM TAX FOR 
INDIVIDUALS IN 2014.—Subsection (a) of section 55 of 
such Code is amended by adding at the end the following 
new flush sentence: 
‘‘Notwithstanding subsection (b), in the case of a taxpayer 
other than a corporation, the tentative minimum tax for 
any taxable year beginning after December 31, 2013, shall 
be zero.’’. 
(c) EXCEPTION TO EGTRRA SUNSET.—Subsection 
(a) of section 901 of the Economic Growth and Tax Relief 
Reconciliation Act of 2001 shall not apply to the amend-
ments made by title VII of such Act (relating to alter-
native minimum tax). 
(d) EFFECTIVE DATES.— 
(1) SUBSECTION (a).—The amendments made 
by subsection (a) shall apply to taxable years begin-
ning after December 31, 2005. 
(2) SUBSECTION (b).—The amendment made 
by subsection (b) shall apply to taxable years begin-
ning after December 31, 2013. 
Æ
I 
108TH CONGRESS 
2D SESSION 
H. R. 4134 
To amend the Internal Revenue Code of 1986 to simplify the deduction 
for points paid with respect to home mortgages. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 2, 2004 
Mr. HOUGHTON 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 simplify 
the deduction for points paid with respect to home mort-
gages. 
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 ‘‘Home Mortgage Tax 
Simplification Act of 2004’’. 
SEC. 2. SIMPLIFICATION OF DEDUCTION FOR POINTS ON 
HOME MORTGAGE. 
(a) IN GENERAL.—Subsection (g) of section 461 of 
the Internal Revenue Code of 1986 (relating to prepaid
interest) is amended by adding at the end the following 
new paragraph: 
‘‘(3) 
EXCEPTION
FOR
CERTAIN 
REFINANCINGS.— 
‘‘(A) IN GENERAL.—This subsection shall 
not apply to points paid in respect of indebted-
ness secured by such residence resulting from 
the refinancing of indebtedness meeting the re-
quirements of paragraph (2) or this paragraph. 
‘‘(B) 
LIMITATION.—Subparagraph 
(A) 
shall apply only to the extent the amount of the 
indebtedness resulting from such refinancing 
does not exceed the sum of— 
‘‘(i) the amount of the refinanced in-
debtedness, plus 
‘‘(ii) the lesser of $10,000 or the 
points paid in respect of the indebtedness 
resulting from the refinancing to the ex-
tent that the indebtedness resulting from 
the refinancing does not exceed the refi-
nanced indebtedness.’’. 
(b) CONFORMING AMENDMENT.—The heading of 
paragraph (2) of section 461(g) of such Code is amended 
by inserting ‘‘based on business practice’’ after ‘‘Excep-
tion’’.
services to private persons is a government enter-
prise, provided, however, that a government-owned 
entity shall not become a government enterprise for 
purposes of this section unless in any quarter it has 
revenues from the sale of taxable property or serv-
ices that exceed $2,500. 
‘‘(3) 
GOVERNMENT
ENTERPRISES’ 
INTER-
MEDIATE AND EXPORT SALES.— 
‘‘(A) Government enterprises shall not be 
subject to tax on purchases that would not be 
subject to tax pursuant to section 2 if the gov-
ernment enterprise were a private enterprise. 
‘‘(B) Government enterprises may not use 
the exemption afforded by section 2 to serve as 
a conduit for tax-free purchases by government 
units that would otherwise be subject to tax-
ation on purchases pursuant to section 1. 
Transfers of taxable property or services pur-
chased exempt from tax by a government enter-
prise to such government unit shall be taxable. 
‘‘(4) SEPARATE BOOKS OF ACCOUNT.—Any gov-
ernment enterprise must maintain books of account, 
separate from the nonenterprise government ac-
counts, maintained in accordance with generally ac-
cepted accounting principles.
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2004. 
Æ
I 
108TH CONGRESS 
2D SESSION 
H. R. 4136 
To amend the Internal Revenue Code of 1986 to combine the Hope and 
Lifetime Learning credits and to provide a uniform definition of quali-
fying higher education expenses. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 2, 2004 
Mr. HOUGHTON 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 combine 
the Hope and Lifetime Learning credits and to provide 
a uniform definition of qualifying higher education ex-
penses. 
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 ‘‘Education Tax Credit Sim-
plification Act of 2004’’.
SEC. 2. HOPE AND LIFETIME LEARNING CREDITS COM-
BINED. 
(a) IN GENERAL.—So much of section 25A of the 
Internal Revenue Code of 1986 (relating to Hope and 
Lifetime Learning Credits) as precedes subsection (d) is 
amended to read as follows: 
‘‘SEC. 25A. EDUCATION CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax 
imposed by this chapter for the taxable year the amount 
equal to 50 percent of so much of the qualified expenses 
paid by the taxpayer during the taxable year (for edu-
cation furnished to an individual during any academic pe-
riod beginning in such taxable year) as does not exceed 
$3,000 for such taxable year with respect to such indi-
vidual. 
‘‘(b) QUALIFIED EXPENSES.—For purposes of sub-
section (a), the term ‘qualified expenses’ means the sum 
of— 
‘‘(1) qualified higher education expenses, and 
‘‘(2) the expenses described in subsection (d)(1) 
with respect to any course of instruction at an eligi-
ble educational institution to acquire or improve job 
skills of the individual.’’. 
(b) CONFORMING AMENDMENTS TO CREDIT.— 
(1) Section 25A of such Code is amended—
‘‘(2) PARTNERSHIP AND PARTNER.— 
‘‘(A) IN
GENERAL.—The term ‘partner-
ship’ includes a syndicate, group, pool, joint 
venture, or other unincorporated organization, 
through or by means of which any business, fi-
nancial operation, or venture is carried on, and 
which is not, within the meaning of this title, 
a trust or estate or a corporation; and the term 
‘partner’ includes a member in such a syn-
dicate, group, pool, joint venture, or organiza-
tion. 
‘‘(B) ELECTION BY CORPORATION TO BE 
TAXED AS PARTNERSHIP.— 
‘‘(i) IN
GENERAL.—An eligible cor-
poration may elect to be treated as a part-
nership for purposes of this title. 
‘‘(ii) TAX
TREATMENT.—Except as 
provided in section 1379A— 
‘‘(I) no gain or loss shall be rec-
ognized to the corporation or the 
shareholders by reason of an election 
under clause (i), and 
‘‘(II) except in the case of an 
election made by a S corporation after 
the end of the recognition period (as
†
185
HR 4200 EAS
‘‘(11) INAPPLICABILITY TO VETERANS WITH DIS-
ABILITIES RATED AS 100 PERCENT AFTER CALENDAR
YEAR
2004.—This subsection shall not apply to a
qualified retiree described by paragraph (1)(B) after
calendar year 2004.’’.
SEC. 644. FULL SBP SURVIVOR BENEFITS FOR SURVIVING
SPOUSES OVER AGE 62.
(a) PHASED INCREASE IN BASIC ANNUITY.—
(1) INCREASE
TO
PERCENT.—Subsection
(a)(1)(B)(i) of section 1451 of title 10, United States
Code, is amended by striking ‘‘35 percent of the base
amount.’’ and inserting ‘‘the product of the base
amount and the percent applicable for the month. The
percent applicable for a month is 35 percent for
months beginning before October 2005, 40 percent for
months beginning after September 2005 and before
October 2008, 45 percent for months beginning after
September 2008, and 55 percent for months beginning
after September 2014.’’.
(2) RESERVE-COMPONENT ANNUITY.—Subsection
(a)(2)(B)(i)(I) of such section is amended by striking
‘‘35 percent’’ and inserting ‘‘the percent specified
under paragraph (1)(B)(i) as being applicable for the
month’’.
‘‘(l) PARTNERSHIP INCOME ATTRIBUTABLE TO CAP-
ITAL.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(a)(13), the following amounts shall be treated as in-
come attributable to capital— 
‘‘(A) the amount, if any, in excess of what 
would constitute reasonable compensation for 
services rendered by such partner to the part-
nership, and 
‘‘(B) an amount equal to a reasonable rate 
of return on unreturned capital of the partner 
determined as of the beginning of the taxable 
year. 
‘‘(2) DEFINITIONS.—For purposes of paragraph 
(1)— 
‘‘(A) UNRETURNED
CAPITAL.—The term 
‘unreturned capital’ means the excess of the ag-
gregate amount of money and the fair market 
value as of the date of contribution of other 
consideration (net of liabilities) contributed by 
the partner over the aggregate amount of 
money and the fair market value as of the date 
of distribution of other consideration (net of li-
abilities) distributed by the partnership to the 
partner, increased or decreased for the part-
ner’s distributive share of all reportable items 
as determined in section 702. If the partner ac-
quires a partnership interest and the partner-
ship makes an election under section 754, the 
partner’s unreturned capital shall take into ac-
count appropriate adjustments under section 
743. 
‘‘(B) REASONABLE RATE OF RETURN.—A 
reasonable rate of return on unreturned capital 
shall equal 150 percent (or such higher rate as 
is established in regulations) of the highest ap-
plicable Federal rate, as determined under sec-
tion 1274(d)(1), at the beginning of the part-
nership’s taxable year. 
‘‘(3) REGULATIONS.—The Secretary shall pre-
scribe such regulations as may be necessary to carry 
out the purposes of this subsection.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to services performed 
in taxable years beginning after December 31, 2004. 
Æ
‘‘(5) ACTIVE TRADE OR BUSINESS.—A govern-
ment enterprise shall be treated as an active trade 
or business. 
‘‘(6) CROSS REFERENCE.— 
‘‘For obligation of government units, see section 
3(a)(1). 
‘‘Subchapter 
B—Credits; 
Refunds; 
Install-
ment Payments of Tax on Purchases of 
Residences 
‘‘Sec. 11. Credits and refunds. 
‘‘Sec. 12. Installment payments of tax on purchases of principal 
residences. 
‘‘Sec. 13. Family Consumption Refund. 
‘‘SEC. 11. CREDITS AND REFUNDS. 
‘‘(a) GENERAL CREDITS.—Each person shall be al-
lowed a credit against the taxes imposed by section 1 for 
any month in an amount equal to the sum of— 
‘‘(1) such person’s used property credit under 
subsection (c) for such month, 
‘‘(2) such person’s business use conversion 
credit under subsection (d) for such month, 
‘‘(3) the amount paid by such person with re-
spect to a purchase during such month by reason of 
a tax collected on an exempt purchase pursuant to 
section 3(b) (relating to election to collect tax on 
certain nontaxable purchases), 
‘‘(4) the administration credit under section (e),