datamatters24/research-document-archive huggingface dataset:
304
(7) Subsection (g) of section 851 (as redesig-
nated by paragraph (6)) is amended by striking
paragraph (3).
(8) Section 817(h)(2) is amended—
(A) by striking ‘‘851(b)(4)’’ in subpara-
graph (A) and inserting ‘‘851(b)(3)’’, and
(B) by striking ‘‘851(b)(4)(A)(i)’’ in sub-
paragraph (B) and inserting ‘‘851(b)(3)(A)(i)’’.
(9) Section 1092(f)(2) is amended by striking
‘‘Except for purposes of section 851(b)(3), the’’ and
inserting ‘‘The’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years ending after the
date of the enactment of this Act.
SEC. 622. BASIS RULES FOR SHARES IN OPEN-END REGU-
LATED INVESTMENT COMPANIES.
(a) ADDITIONAL REPORTING REQUIREMENT.—Sec-
tion 6045 (relating to returns of brokers) is amended by
adding at the end thereof the following new subsection:
‘‘(f) ADDITIONAL INFORMATION REQUIRED WITH
RESPECT TO OPEN-END REGULATED INVESTMENT COM-
PANIES.—
‘‘(1) IN GENERAL.—If any person is required
under subsection (a) to make a return regarding the
gross proceeds from any disposition of stock in an
whether the vessel is documented under
the laws of that country.
(B) The term ‘‘existing affected vessel’’
means an affected vessel that is not a new af-
fected vessel.
(C) The term ‘‘new affected vessel’’ means
an affected vessel that was constructed after
the date of the enactment of this Act, unless
such construction was completed within 30
months after such date of enactment under a
contract entered into before such date of enact-
ment.
(c) IMPOSITION AND DURATION OF PENALTIES IM-
POSED UNDER THIS SECTION.—No penalty may be im-
posed under this section before 120 days after the date
of the enactment of this Act. Any penalty imposed under
subsection (b)(2), (3), or (4) shall remain in effect until
such time as the foreign country is removed from the list
under section 203(f).
SEC. 205. TRADE AGREEMENTS.
(a) IN GENERAL.—Any negotiation to which the
United States is a party for the elimination of subsidies
for the construction or repair of vessels by foreign coun-
tries shall be conducted by the United States Government
HR 1734 RFS 
tion costs identified by such analysis that are offset 
by lower long-term costs.’’. 
Passed the House of Representatives February 7, 
2012. 
Attest: 
KAREN L. HAAS, 
Clerk. 
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HR 1740 RDS 
the written consent of the owner of such prop-
erty.’’. 
Passed the House of Representatives June 5, 2012. 
Attest: 
KAREN L. HAAS, 
Clerk. 
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337
taxable sale of such liquid under subparagraph
(A).
‘‘(2) RATE OF TAX.—The rate of the tax im-
posed by this subsection shall be the aggregate rate
of tax in effect under section 4081 at the time of
such sale or use.
‘‘(3) CERTAIN FUELS EXEMPT FROM TAX.—The
tax imposed by this subsection shall not apply to
gasoline (as defined in section 4082), diesel fuel (as
defined in section 4092), kerosene, gas oil, or fuel
oil.
‘‘(4) REDUCED
RATES
OF
TAX
ON
CERTAIN
FUELS.—
‘‘(A) QUALIFIED
METHANOL
AND
ETHA-
NOL FUEL.—
‘‘(i) IN GENERAL.—In the case of any
qualified methanol or ethanol fuel—
‘‘(I) the Highway Trust Fund fi-
nancing rate applicable under para-
graph (2) shall be 5.4 cents per gallon
less than the otherwise applicable rate
(6 cents per gallon less in the case of
a mixture none of the alcohol in which
consists of ethanol), and
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subsection (k) (and such items shall not be taken
into account in determining whether paragraph (1)
applies to the taxpayer for the taxable year with re-
spect to other items).
‘‘(3) ESTATES ELIGIBLE.—For purposes of this
subsection, an estate shall be treated as a natural
person with respect to any taxable year ending less
than 2 years after the death of the decedent.
‘‘(4) MARRIED
INDIVIDUALS
FILING
SEPA-
RATELY.—
‘‘(A) IN GENERAL.—This subsection shall
not apply to a taxpayer who—
‘‘(i) is a married individual filing a
separate return for the taxable year, and
‘‘(ii) does not live apart from his
spouse at all times during such taxable
year.
‘‘(B) LIMITATION.—Paragraph (1) shall be
applied by substituting ‘$100’ for ‘$200’ in the
case of a married individual who files a sepa-
rate return for the taxable year and to whom
this subsection applies after the application of
subparagraph (A).’’
(b) CONFORMING AMENDMENTS.—
(1) Subparagraph (C) of section 56(b)(1) is
amended by striking clause (ii) and redesignating
the following clauses accordingly.
(2) Subsection (b) of section 58 is amended by
inserting ‘‘and’’ at the end of paragraph (1), by
striking paragraph (2), and by redesignating para-
graph (3) as paragraph (2).
(3) Paragraph (4) of section 163(d) is amended
by striking subparagraph (E).
(4) Subsection (d) of section 163 is amended by
striking paragraph (6).
(5) Subsection (h) of section 163 is amended by
striking paragraph (5).
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1992.
SEC. 122. PAYMENT OF TAX BY CREDIT CARD.
(a) GENERAL RULE.—Section 6311 is amended to
read as follows:
‘‘SEC. 6311. PAYMENT 
BY 
CHECK, 
MONEY 
ORDER, 
OR
OTHER MEANS.
‘‘(a) AUTHORITY TO RECEIVE.—It shall be lawful for
the Secretary to receive for internal revenue taxes (or in
payment for internal revenue stamps) checks, money or-
ders, or any other commercially acceptable means that the
117TH CONGRESS 
2D SESSION 
H. R. 6201 
AN ACT 
To extend the authority for the establishment of a commemo-
rative work to honor enslaved and free Black persons 
who served in the American Revolution, and for other 
purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
117TH CONGRESS 
2D SESSION 
H. R. 6221 
AN ACT 
To designate the facility of the United States Postal Service 
located at 155 Main Avenue West in Winsted, Minnesota, 
as the ‘‘James A. Rogers Jr. Post Office’’. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
117TH CONGRESS 
2D SESSION 
H. R. 623 
AN ACT 
To extend the Gabriella Miller Kids First Pediatric Research 
Program at the National Institutes of Health, and for 
other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
I
103D CONGRESS
1ST SESSION
H. R. 1420
To amend the Federal Food, Drug, and Cosmetic Act to require ingredient
labeling for malt beverages, wine, and distilled spirits and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
MARCH 18, 1993
Mrs. SCHROEDER (for herself, Mr. DELLUMS, Mr. BACCHUS of Florida, Mr.
DE LUGO, Mr. KENNEDY, Mr. JOHNSON of South Dakota, Ms. MCKIN-
NEY, Mr. SERRANO, Mr. HUTTO, Mr. ACKERMAN, and Mr. MARKEY) in-
troduced the following bill; which was referred to the Committee on En-
ergy and Commerce
A BILL
To amend the Federal Food, Drug, and Cosmetic Act to
require ingredient labeling for malt beverages, wine, and
distilled spirits 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 ‘‘Alcohol Ingredient La-
beling Act of 1993’’.
Institute programs can be met through local pro-
gram work at participating tribally controlled com-
munity colleges.
(C) Working through tribally controlled commu-
nity colleges and in cooperation with land grant in-
stitutions, the Secretary shall implement an informa-
tional and educational program to provide practical
training and assistance in creating or maintaining a
successful agricultural enterprise, assessing sources
of commercial credit, developing markets, and other
subjects of importance in agricultural pursuits.
(D) Working through tribally controlled com-
munity colleges and in cooperation with land grant
institutions, the Secretary shall implement research
activities to improve the basis for determining ap-
propriate management measures to apply to Indian
agricultural management.
(4) Under the cooperative agreement program under
paragraph (1), the Secretary shall pay, by reimbursement
or otherwise, all costs for tuition, books, and fees of an
Indian student who—
(A) is enrolled in a course of study at an edu-
cation institution with which the Secretary has en-
tered into a cooperative agreement; and
(B) is interested in a career with the Bureau,
an Indian tribe or a tribal enterprise in the manage-
ment of Indian rangelands, farmlands, or other nat-
ural resource assets.
(5) A recipient of assistance under the cooperative
education program under this subsection shall be required
to enter into an obligated service agreement with the Sec-
retary to serve as a professional in an agricultural re-
source related activity with the Bureau, or other Federal
agency providing agricultural or related services to Indians
or Indian tribes, or an Indian tribe for one year for each
year for which the Secretary pays the recipients edu-
cational costs pursuant to paragraph (3).
(c) SCHOLARSHIP PROGRAM.—(1) The Secretary
may grant scholarships to Indians enrolled in accredited
agriculture related programs for postsecondary and grad-
uate programs of study as full-time students.
(2) A recipient of a scholarship under paragraph (1)
shall be required to enter into an obligated service agree-
ment with the Secretary in which the recipient agrees to
accept employment for one year for each year the recipient
received a scholarship, following completion of the recipi-
ents course of study, with—
(12) The term ‘‘land management activity’’
means all activities, accomplished in support of the
management of Indian agricultural lands, including
(but not limited to)—
(A) preparation of soil and range inven-
tories, farmland and rangeland management
plans, and monitoring programs to evaluate
management plans;
(B) agricultural lands and on-farm irriga-
tion delivery system development, and the appli-
cation of state of the art, soil and range con-
servation management techniques to restore and
ensure the productive potential of Indian lands;
(C) protection against agricultural pests,
including development, implementation, and
evaluation of integrated pest management pro-
grams to control noxious weeds, undesirable vege-
tation, and vertebrate or invertebrate agricul-
tural pests;
(D) administration and supervision of agri-
cultural leasing and permitting activities, in-
cluding determination of proper land use, carry-
ing capacities, and proper stocking rates of live-
stock, appraisal, advertisement, negotiation, con-
117TH CONGRESS 
1ST SESSION H. R. 6256 
AN ACT 
To ensure that goods made with forced labor in the Xinjiang 
Uyghur Autonomous Region of the People’s Republic 
of China do not enter the United States market, and 
for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
117TH CONGRESS 
2D SESSION 
H. R. 6270 
AN ACT 
To direct the Secretary of Transportation to establish a 
pilot program to provide grants related to advanced air 
mobility infrastructure, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
(8) The estimated amount of increased deficit 
and increased public debt attributed to continuing 
military operations in Afghanistan accrued during 
the reporting period and projected through 2020, in-
cluding interest payments on money borrowed for 
OEF and the care and benefits for wounded soldiers 
and veterans. 
(9) Information on variables that could advance 
the timetable and increase the rate of redeployment 
of United States Armed Forces from Afghanistan. 
(c) SAVINGS
FROM
ACCELERATED
REDEPLOY-
MENT.—Each report required under subsection (b) shall 
include the estimated savings, immediate and over 5-year, 
10-year, and 20-year time periods, were United States 
military and security operations to be concluded and 
United States Armed Forces redeployed from Afghanistan 
within 180 days of the date of each report. 
Æ 
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I 
112TH CONGRESS 
1ST SESSION H. R. 1736 
To require the Secretary of the Treasury to mint coins in commemoration 
of the centennial of the establishment of Mother’s Day. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 5, 2011 
Mr. MCKINLEY (for himself, Mrs. CAPITO, and Mr. RAHALL) introduced the 
following bill; which was referred to the Committee on Financial Services 
A BILL 
To require the Secretary of the Treasury to mint coins 
in commemoration of the centennial of the establishment 
of Mother’s Day. 
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 ‘‘Mother’s Day Centen-
nial Commemorative Coin Act’’. 
SEC. 2. FINDINGS. 
The Congress hereby finds as follows: 
(1) Anna Jarvis, who is considered to be the 
founder of the modern Mother’s Day, was born in 
Webster, West Virginia, on May 1, 1864. 
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‘‘SEC. 4106. REDUCTION IN RATES OF TAX BASED ON IN-
CREASE IN STATE TAX RATE. 
‘‘(a) IN GENERAL.—Under regulations prescribed by 
the Secretary, the rate of tax imposed under section 4081 
with respect to any fuel and the rate of tax imposed under 
section 4041 with respect to any liquid shall be decreased, 
but not below 2 cents per gallon, by the applicable State 
tax rate increase with respect to such fuel or liquid. 
‘‘(b) APPLICABLE STATE TAX RATE INCREASE.— 
For purposes of this section, the term ‘applicable State 
tax rate increase’ means, with respect to any fuel or liquid, 
the excess, as periodically determined under tables pre-
scribed by the Secretary, of— 
‘‘(1) the rate of tax imposed by the applicable 
State on the sale or use of such fuel or liquid, over 
‘‘(2) the rate of tax imposed by the applicable 
State on the sale or use of such fuel or liquid as of 
the date of the introduction of the STATE Act. 
Any increase in the rate of tax imposed by any applicable 
State on the sale or use of any fuel or liquid shall be taken 
into account under this subsection only if State law pro-
vides that such increase is to be taken into account under 
this subsection. 
‘‘(c) APPLICABLE STATE.—For purposes of this sec-
tion, the term ‘applicable State’ means the State which 
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in full consultation with the affected industries in the
United States.
(b) MONITORING.—The Secretary shall monitor the
compliance of each foreign country with any agreement
to which the United States and such country are parties
for the elimination of subsidies for the construction or re-
pair of vessels. The Secretary shall publish annually in the
Federal Register the findings made by the Secretary under
this subsection together with a request for public com-
ments.
(c) PENALTY FOR NONCOMPLIANCE.—If, based on
the findings made and the public comments received under
subsection (b), the Secretary determines (within 90 days
after the day of publication of the findings under sub-
section (b)) that a foreign country is not in compliance
with the agreement, the Secretary shall, within 7 days
after making such determination, place such foreign coun-
try on the list and impose penalties under paragraph (2),
(3), or (4) of section 204(b) with respect to such country
(and for purposes of applying any such penalty, paragraph
(1) of section 204(b) shall be disregarded).
SEC. 206. GENERAL ADMINISTRATIVE PROVISIONS.
(a) PROPRIETARY INFORMATION.—The procedures
set forth in section 777 of the Tariff Act of 1930 shall
govern the rights of access to information obtained by the
I
103D CONGRESS
1ST SESSION
H. R. 1401
To amend the Internal Revenue Code of 1986 to remove United States
tax barriers inhibiting competitiveness of United States owned business
operating in the European Community.
IN THE HOUSE OF REPRESENTATIVES
MARCH 18, 1993
Mr. GIBBONS introduced the following bill; which was read twice and referred
to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to remove
United States tax barriers inhibiting competitiveness of
United States owned business operating in the European
Community.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SAME COUNTRY RULES.—Section 954 of
such Code (relating to foreign base company income) is
amended by adding at the end thereof a new subsection
as follows:
‘‘(h) SPECIAL RULE FOR EUROPEAN COMMUNITY
ACTIVITIES.—
HR 1401 IH
‘‘(1) IN
GENERAL.—For purposes of sub-
sections (d) and (e), the countries comprising the
European Community shall constitute a single
country.
‘‘(2) DEFINITION.—For purposes of paragraph
(1), the term ‘‘European Community’’ shall include
countries:
‘‘(A) which are members of the Council of
Ministers of the European Communities (Bel-
gium, Denmark, France, Greece, the Irish Re-
public, Italy, Luxembourg, The Netherlands,
Portugal, Spain, the Federal Republic of Ger-
many, and the United Kingdom) and
‘‘(B) which—
‘‘(i) have a maximum statutory tax
rate greater than 90 percent of the maxi-
mum rate of tax specified in section 11(b),
and
‘‘(ii) do not exempt from taxation pur-
suant to a tax holiday, preferential statu-
tory rate or similar special rule income of
a controlled foreign corporation described
in subsection (d) or (e) (determined with-
out regard to this subsection).’’
HR 1401 IH
SEC. 2. EFFECTIVE DATE.—The amendment made
by section 1 shall be effective for taxable years beginning
after December 31, 1993.
Æ
I 
112TH CONGRESS 
1ST SESSION H. R. 1738 
To amend the Internal Revenue Code of 1986 to increase, extend, and 
make permanent the above-the-line deduction for certain expenses of 
elementary and secondary school teachers. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 5, 2011 
Mr. REICHERT 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, 
extend, and make permanent the above-the-line deduction 
for certain expenses of elementary and secondary school 
teachers. 
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 ‘‘Teacher Tax Relief 
Act of 2011’’. 
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SEC. 2. DEDUCTION FOR CERTAIN EXPENSES OF SCHOOL 
TEACHERS. 
(a) INCREASE IN DEDUCTION.—Subparagraph (D) of 
section 62(a)(2) of the Internal Revenue Code of 1986 (re-
lating to certain trade and business deductions of employ-
ees) is amended by striking ‘‘$250’’ and inserting ‘‘$500’’. 
(b) PROFESSIONAL
DEVELOPMENT
EXPENSES.— 
Subparagraph (D) of section 62(a)(2) of such Code is 
amended— 
(1) by striking ‘‘educator in connection’’ and all 
that follows and inserting ‘‘educator—’’; and 
(2) by inserting at the end the following: 
‘‘(i) by reason of the participation of 
the educator in professional development 
courses related to the curriculum in which 
the educator provides instruction or to the 
students for which the educator provides 
instruction, and 
‘‘(ii) in connection with books, sup-
plies (other than nonathletic supplies for 
courses of instruction in health or physical 
education), computer equipment (including 
related software and services) and other 
equipment, and supplementary materials 
used by the eligible educator in the class-
room.’’. 
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(including the reinstatement of any benefit
under any prior subsidy program).
A listing required by this subsection shall be made
within 30 days after the date of the determination
under paragraph (1) or (2).
(2) TIME LIMITS FOR DETERMINATIONS.—The
Secretary shall make a determination under sub-
paragraph (A) or (B) of paragraph (1) within 30
days after the day on which the Secretary receives
information indicating that a violation of the sub-
paragraph has likely occurred.
(b) PENALTIES FOR FAILURE TO ELIMINATE SUB-
SIDIES.—
(1) PRECONDITION FOR IMPOSITION OF PEN-
ALTIES.—Actions by the Secretary under paragraphs
(2), (3), and (4) may be taken only if the Secretary
determines that the foreign country concerned has
been notified of its inclusion on the list and has
failed within 180 days after that notification to
enter into any agreement with the United States
that provides for the immediate elimination of sub-
sidies for the construction and repair of vessels.
(2) PENALTIES
FOR
NEW
AFFECTED
VES-
SELS.—Subject to paragraph (1) and subsection (c),
(c) PERMANENT DEDUCTION.—Subparagraph (D) of 
section 62(a)(2) of such Code is amended by striking ‘‘In 
the case of taxable years beginning during 2002, 2003, 
2004, 2005, 2006, 2007, 2008, 2009, 2010, or 2011, the 
deductions’’ and inserting ‘‘The deductions’’. 
(d) ELIGIBLE
EDUCATOR
TECHNICAL
AMEND-
MENT.—Subparagraph (A) of section 62(d)(1) of such 
Code is amended by inserting ‘‘ending during the taxable 
year’’ before the period. 
(e) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
subsections (a) and (b) shall apply to taxable years 
beginning after December 31, 2010. 
(2) SUBSECTION (c).—The amendment made 
by subsection (c) shall apply to taxable years begin-
ning after December 31, 2011. 
(3) TECHNICAL AMENDMENT.—The amendment 
made by subsection (d) shall apply to taxable years 
beginning after December 31, 2001. 
Æ 
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‘‘(I) is a product of a beneficiary
country; but
‘‘(II) does not qualify as a good
that originates in the territory of that
country;
tariff treatment that is identical to the
preferential tariff treatment that is ac-
corded during such time under Appendix
6.B of the Annex to a like article that is
a product of Mexico and imported into the
United States.
‘‘(ii) 
PRIOR
CONSULTATION.—The
United States Trade Representative may
implement the preferential tariff treatment
described in clause (i) only after consulta-
tion with representatives of the United
States textile and apparel industry and
other interested parties regarding—
‘‘(I) the specific articles to which
such treatment will be extended,
‘‘(II) the annual quantity levels
to be applied under such treatment
and any adjustment to such levels,
‘‘(III) the allocation of such an-
nual quantities among the beneficiary