datamatters24/research-document-archive huggingface dataset:
I
106TH CONGRESS
1ST SESSION
H. R. 2633
To amend title 18, United States Code, to prevent the misuse of genuine
and counterfeit police badges by those seeking to commit a crime, and
for other purposes.
IN THE HOUSE OF REPRESENTATIVES
JULY 29, 1999
Mr. HORN (for himself, Mrs. MORELLA, Mr. RAMSTAD, Mr. SHOWS, Mr. BAR-
CIA, Mr. HOLDEN, Mrs. KELLY, Mr. INSLEE, Mr. VISCLOSKY, Mr.
GREEN of Texas, Mr. KOLBE, Mr. LUTHER, Mr. ENGLISH, Mr. SMITH
of Washington, Mr. STUPAK, Ms. DANNER, Mr. OSE, Mr. REYES, Ms.
BERKLEY, and Mr. GARY MILLER of California) introduced the following
bill; which was referred to the Committee on the Judiciary
A BILL
To amend title 18, United States Code, to prevent the misuse
of genuine and counterfeit police badges by those seeking
to commit a crime, 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 ‘‘Police Badge Fraud
Prevention Act of 1999’’.
SEC. 2. POLICE BADGES.
(a) IN GENERAL.—Chapter 33 of title 18, United
States Code, is amended by adding at the end the fol-
lowing:
‘‘§ 716. Police badges
‘‘(a) Whoever—
‘‘(1) knowingly transfers, transports, or re-
ceives, in interstate or foreign commerce, a counter-
feit police badge;
‘‘(2) knowingly transfers, in interstate or for-
eign commerce, a genuine police badge to an indi-
vidual not authorized to possess it under the law of
the place in which the badge is the official badge of
the police;
‘‘(3) knowingly receives a genuine police badge
in a transfer prohibited by paragraph (2); or
‘‘(4) being a person not authorized to possess a
genuine police badge under the law of the place in
which the badge is the official badge of the police,
knowingly transports that badge in interstate or for-
eign commerce;
shall be fined under this title or imprisoned not more than
180 days, or both.
‘‘(b) It is a defense to a prosecution under this sec-
tion that the badge is used exclusively—
‘‘(1) in a collection or exhibit;
‘‘(2) for decorative purposes; or
‘‘(3) for a dramatic presentation, such as a the-
atrical, film, or television production.
‘‘(c) As used in this section—
‘‘(1) the term ‘genuine police badge’ means an
official badge issued by public authority to identify
an individual as a law enforcement officer having po-
lice powers; and
‘‘(2) the term ‘counterfeit police badge’ means
an item that so resembles a police badge that it
would deceive an ordinary individual into believing it
was a genuine police badge.’’.
(b) CLERICAL AMENDMENT.—The table of sections
at the beginning of chapter 33 of title 18, United States
Code, is amended by adding at the end the following new
item:
‘‘716. Police badges.’’.
Æ
(iii) law enforcement; 
(iv) community outreach and edu-
cation; 
(v) conflict resolution initiatives; and 
(vi) strengthening the capacity of local 
communities, governmental agencies, non-
governmental organizations and other in-
stitutions to implement conservation pro-
grams. 
(3) FUND.—The term ‘‘Fund’’ means the Great 
Cats and Rare Canids Conservation Fund estab-
lished by section 6. 
(4) IUCN RED LIST.—The term ‘‘IUCN Red 
List’’ means the Red List of Threatened Species 
Maintained by the World Conservation Union. 
(5) RARE CANID.—The term ‘‘rare canid’’—
(A) means any canid species, subspecies, or 
population that—
(i) is not native to the area comprised 
of the United States and Canada; and 
(ii) is included in the IUCN Red List, 
Appendix I, II, or III of CITES, or any 
list published under section 4(c) of the En-
dangered Species Act of 1973 (16 U.S.C. 
1532(c)); and
(B) includes such a subspecies or popu-
lation of dhole (Cuon alpinus), gray wolf (Canis 
lupus), ethiopian wolf (Canis simensis), african 
wild dog (Lycaon pictus), or maned wolf 
(Chrysocyon brachyurus). 
(6) RARE FELID.—The term ‘‘rare felid’’—
(A) subject to subparagraph (C), means 
any felid species, subspecies, or population 
that—
(i) is not native to the area comprised 
of the United States and Canada; and 
(ii) is included in the IUCN Red List, 
Appendix I, II, or III of CITES, or any 
list published under section 4(c) of the En-
dangered Species Act of 1973 (16 U.S.C. 
1532(c)); 
(B) includes such a subspecies or popu-
lation of lion (Panthera leo), leopard (Panthera 
pardus), jaguar (Panthera onca), snow leopard 
(Uncia 
uncia), 
clouded 
leopard 
(Neofelis 
nebulosa), cheetah (Acinonyx jubatus), or ibe-
rian lynx (Lynx pardina); and 
(C) does not include any tiger (Panthera 
tigris).
SEC. 2. $1,000 INCOME TAX CREDIT EVERY 3 YEARS FOR EM-
PLOYING A MILITARY RESERVIST. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to business related credits) is amended by 
inserting after section 45F the following new section: 
‘‘SEC. 45G. EMPLOYER CREDIT FOR EVERY 3 YEARS OF 
FULL-TIME EMPLOYMENT OF MILITARY RE-
SERVIST. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
military reservist employment credit determined under 
this section for the taxable year is $1,000 for each military 
reservist whose has a 3-year employment period ending 
during the taxable year. 
‘‘(b) DEFINITIONS.—For purposes of this section— 
‘‘(1) MILITARY RESERVIST.—The term ‘military 
reservist’ means any individual who is a member of 
a reserve component (as defined in section 101 of 
title 37, United States Code). 
‘‘(2) 3-YEAR EMPLOYMENT PERIOD.—A military 
reservist’s 3-year employment period is each 3-year 
period throughout which the individual is— 
‘‘(A) a military reservist, and 
‘‘(B) a full-time employee of the taxpayer 
(or a predecessor) in a trade or business.
Nationality Act (8 U.S.C. 1103) is amended by adding
at the end the following:
‘‘(g) The Attorney General shall establish within the
Criminal Division of the Department of Justice an Office
of Special Investigations with the authority of inves-
tigating, and, where appropriate, taking legal action to re-
move, denaturalize, or prosecute any alien found to be in
violation 
of 
clause 
(i), 
(ii), 
or 
(iii) 
of 
section
212(a)(3)(E).’’.
(b) AUTHORIZATION OF APPROPRIATIONS.—
(1) IN GENERAL.—There are authorized to be
appropriated to the Department of Justice for the
fiscal year 2000 such sums as may be necessary to
carry out the additional duties established under sec-
tion 103(g) of the Immigration and Nationality Act
(as added by this Act) in order to ensure that the
Office of Special Investigations fulfills its continuing
obligations regarding Nazi war criminals.
(2) AVAILABILITY OF FUNDS.—Amounts appro-
priated pursuant to paragraph (1) are authorized to
remain available until expended.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 2638
To amend the Indian Gaming Regulatory Act to prohibit the Secretary of
the Interior from taking land into trust for Indian tribes for gaming
purposes under certain conditions, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
JULY 29, 1999
Mr. BLUNT (for himself, Ms. DANNER, Mr. SKELTON, Mrs. EMERSON, Mr.
TALENT, Ms. MCCARTHY of Missouri, and Mr. HULSHOF) introduced the
following bill; which was referred to the Committee on Resources
A BILL
To amend the Indian Gaming Regulatory Act to prohibit
the Secretary of the Interior from taking land into trust
for Indian tribes for gaming purposes under certain con-
ditions, 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 ‘‘Gaming Clarification
Act of 1999’’.
SEC. 2. LAND-BASED GAMING CLARIFICATION.
The Indian Gaming Regulatory Act (25 U.S.C. 2701
et seq.) is amended—
(1) in section 11(d)(1)—
(A) in subparagraph (B), by striking ‘‘,
and’’ and inserting a semicolon;
(B) in subparagraph (C), by striking the
period and inserting ‘‘; and’’; and
(C) by adding at the end the following:
‘‘(D) when conducted on trust land located in
the State of Missouri, conducted in accordance with
any geographic limitation placed by the Missouri
State Constitution.’’
(2) in section 20(b), by adding at the end the
following:
‘‘(4) When the Missouri State Constitution author-
izes the general assembly of the State to permit, only upon
the Mississippi River and the Missouri River, lotteries, gift
enterprises, and games of chance to be conducted on ex-
cursion gambling boats and floating facilities, the Sec-
retary shall not—
‘‘(A) take land into trust for an Indian tribe in
the State for class II or class III gaming of any kind
for any purpose; or
‘‘(B) approve class II or class III gaming on
lands taken into trust in the State as described
above.’’.
Æ
106TH CONGRESS
1ST SESSION
H. R. 2639
To establish peer review for the review of standards promulgated under
the Occupational Safety and Health Act of 1970.
IN THE HOUSE OF REPRESENTATIVES
JULY 29, 1999
Mr. BONILLA (for himself, Mr. BOYD, Mr. WICKER, Mr. SUNUNU, Mr.
HAYWORTH, Mr. PITTS, Mrs. NORTHUP, Mr. CUNNINGHAM, Mr. SES-
SIONS, Mr. HOBSON, Mr. TIAHRT, Mr. COOKSEY, Mr. MCINNIS, Mr.
KNOLLENBERG, Mr. FOLEY, Mr. NORWOOD, Mrs. CUBIN, Mr. PETERSON
of Pennsylvania, Mr. HEFLEY, Mr. CALVERT, Mr. HOEKSTRA, Ms.
PRYCE of Ohio, Mr. SCHAFFER, Mr. HASTINGS of Washington, Mr. LIN-
DER, Mr. STENHOLM, Mr. BLUNT, Mr. BOEHNER, Mr. GOODE, Mr.
CHAMBLISS, Mr. SKEEN, and Mr. PAUL) introduced the following bill;
which was referred to the Committee on Education and the Workforce
A BILL
To establish peer review for the review of standards promul-
gated under the Occupational Safety and Health Act
of 1970.
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 ‘‘Sound Scientific Prac-
tices Act’’.
SEC. 2. PEER REVIEW.
(a) IN GENERAL.—Whenever the Secretary of Labor
determines that a standard should be promulgated under
section 6 of the Occupational Safety and Health Act of
1970 in order to serve the objectives of such Act, the Sec-
retary shall appoint a panel of individuals to review—
(1) the scientific and economic data which
forms the basis for such standard, and
(2) the relevance of the data to industries and
workers which would be affected by such standard.
(b) PANEL.—
(1) IN
GENERAL.—A panel appointed under
subsection (a) for a standard shall be broadly rep-
resentative and balanced and shall include persons
with expertise in scientific and economic analysis
and persons with expertise relevant to any industry
which would be subject to such standard.
(2) CONFLICTS
OF
INTEREST.—Persons with
substantial and relevant expertise shall not be ex-
cluded from a panel merely because they represent
entities which may have potential interest in a
standard under consideration if that interest is fully
disclosed to the Secretary. In the case of a panel
considering a standard affecting a single entity, no
peer reviewer representing such entity may be in-
cluded on such panel.
(c) REPORTS.—Reports of a panel appointed under
subsection (a) for a standard, including any individual and
minority reports, shall be published together with any pro-
posed or final rule promulgating such standard. The Sec-
retary shall provide a written response to all significant
comments of the panel and shall include such responses
with the proposed or final rule to which the reports of
the panel members are attached.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 2640
To amend the Internal Revenue Code of 1986 to provide that long-term
vehicle storage by tax-exempt organizations which conduct county and
similar fairs shall not be treated as an unrelated trade or business.
IN THE HOUSE OF REPRESENTATIVES
JULY 29, 1999
Mr. CAMP 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 provide
that long-term vehicle storage by tax-exempt organiza-
tions which conduct county and similar fairs shall not
be treated as an unrelated trade or business.
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 ‘‘Tax Fairness for Coun-
ty Fairs Act of 1999’’.
SEC. 2. TREATMENT OF LONG-TERM VEHICLE STORAGE BY
ORGANIZATIONS 
CONDUCTING 
COUNTY
FAIRS, ETC.
(a) IN GENERAL.—Subsection (d) of section 513 of
the Internal Revenue Code of 1986 (defining unrelated
trade or business) is amended by adding at the end the
following new paragraph:
‘‘(5) VEHICLE STORAGE.—The term ‘unrelated
trade or business’ shall not include any activity—
‘‘(A) which is conducted by a qualifying or-
ganization described in paragraph (2)(C), and
‘‘(B) which consists of providing storage
(for periods of not less than 1 month) for vehi-
cles, boats, and trailers on the grounds of the
fair or exposition referred to in such para-
graph.’’
(b) EFFECTIVE DATE.—The amendment made by
this section shall apply to activities in taxable years begin-
ning after the date of the enactment of this Act.
Æ
SECTION 1. DATE EXTENSIONS.
Section 1001 of the Energy Policy Act of 1992 (42
U.S.C. 2296a) is amended—
(1) in subsection (b)(1)(B)(i), by striking
‘‘2002’’ and inserting ‘‘2007’’;
(2) in subsection (b)(1)(B)(ii), by striking
‘‘placed in escrow not later than December 31,
2002,’’ and inserting ‘‘incurred by a licensee after
December 31, 2007,’’; and
(3) in subsection (b)(2)(E)(i) by striking ‘‘July
31, 2005’’ and inserting ‘‘December 31, 2008’’.
Passed the House of Representatives September 27,
2000.
Attest:
Clerk.
106TH CONGRESS
2D SESSION
H. R. 2641
AN ACT
To make technical corrections to title X of the
Energy Policy Act of 1992.
H. R. 2641
One Hundred Sixth Congress
of the
United States of America
AT THE SECOND SESSION
Begun and held at the City of Washington on Monday,
the twenty-fourth day of January, two thousand
An Act
To make technical corrections to title X of the Energy Policy Act of 1992.
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. DATE EXTENSIONS.
Section 1001 of the Energy Policy Act of 1992 (42 U.S.C. 2296a)
is amended—
(1) in subsection (b)(1)(B)(i), by striking ‘‘2002’’ and
inserting ‘‘2007’’;
(2) in subsection (b)(1)(B)(ii), by striking ‘‘placed in escrow
not later than December 31, 2002,’’ and inserting ‘‘incurred
by a licensee after December 31, 2007,’’; and
(3) in subsection (b)(2)(E)(i) by striking ‘‘July 31, 2005’’
and inserting ‘‘December 31, 2008’’.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.
I
106TH CONGRESS
1ST SESSION
H. R. 2641
To make technical corrections to title X of the Energy Policy Act of 1992.
IN THE HOUSE OF REPRESENTATIVES
JULY 29, 1999
Mrs. CUBIN (for herself and Mr. LARGENT) introduced the following bill;
which was referred to the Committee on Commerce
A BILL
To make technical corrections to title X of the Energy Policy
Act of 1992.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. TECHNICAL CORRECTIONS.
Section 1001 of the Energy Policy Act of 1992 (42
U.S.C. 2296a) is amended—
(1) in subsection (b)(1)(B)(i), by striking
‘‘2002’’ and inserting ‘‘2007’’;
(2) in subsection (b)(1)(B)(ii), by striking
‘‘placed in escrow not later than December 31,
2002,’’ and inserting ‘‘incurred by a licensee after
December 31, 2007,’’;
(5) The nature of the service being offered, in-
cluding information about interruptibility or curtail-
ment of service.
(6) The variable price (in dollars per kilowatt-
hour, as appropriate) and the fixed price (in dollars,
as appropriate) of electricity, transmission services,
distribution services, taxes; any charges, fees or pen-
alties, and the price for other products or services
bought by or provided to the customer, all stated in
a manner that allows the customer to recalculate the
entire bill amount.
(7) A clear and understandable description of
all charges associated with the service being offered,
including access charges, back-up service charges,
and customer service charges, except that all dis-
tributors shall not itemize any program or charge in-
cluded in the rates for services provided by or in-
cluded in the rates of the distributor other than
those specifically authorized by the State authority
that regulates a distributor’s terms and conditions.
This itemization shall not include the costs of any
public benefit program authorized by any Federal or
State authority.
(3) in subsection (b)(2)(A)—
(A) by striking ‘‘an amount equal to
$6.25’’ and inserting ‘‘the following amounts’’;
and
(B) by striking the period at the end and
inserting a colon and by inserting after the
colon the following:
‘‘(i) $5.50 as of January 1, 1993,
‘‘(ii) $6.25 as of September 30, 1996,
‘‘(iii) $8.50 as of September 30, 2002,
‘‘(iv) $9.50 as of September 30, 2004,
and
‘‘(v) $10.00 as of September 30,
2005.’’.
(4) in subsection (b)(2)(E)(i)—
(A) by striking ‘‘July 31, 2005’’ and in-
serting ‘‘December 31, 2008’’; and
(B) by striking ‘‘$6.25 per dry short ton
limit 
on 
reimbursement’’ 
and 
inserting
‘‘amounts reimbursed for periods through De-
cember 31, 2007, and the amount expected to
be incurred under paragraph (1)(B)(ii)’’;
(5) in subsection (b)(2)(E)(ii)—
(A) by striking ‘‘Secretary may’’ and in-
serting ‘‘Secretary shall’’;
(B) by striking ‘‘in excess of $6.25 per dry
short ton’’ and inserting ‘‘the limitations in this
paragraph’’; and
(C) by striking ‘‘$6.25 per dry short ton
limitation described in paragraph (2) of such
subsection’’ and inserting ‘‘limitations of this
subsection’’.
Æ
HR 2641 RFS
SECTION 1. DATE EXTENSIONS.
Section 1001 of the Energy Policy Act of 1992 (42
U.S.C. 2296a) is amended—
(1) in subsection (b)(1)(B)(i), by striking
‘‘2002’’ and inserting ‘‘2007’’;
(2) in subsection (b)(1)(B)(ii), by striking
‘‘placed in escrow not later than December 31,
2002,’’ and inserting ‘‘incurred by a licensee after
December 31, 2007,’’; and
(3) in subsection (b)(2)(E)(i) by striking ‘‘July
31, 2005’’ and inserting ‘‘December 31, 2008’’.
Passed the House of Representatives September 27,
2000.
Attest:
JEFF TRANDAHL,
Clerk.
IB
Union Calendar No. 536
106TH CONGRESS
2D SESSION
H. R. 2641
[Report No. 106–886]
To make technical corrections to title X of the Energy Policy Act of 1992.
IN THE HOUSE OF REPRESENTATIVES
JULY 29, 1999
Mrs. CUBIN (for herself and Mr. LARGENT) introduced the following bill;
which was referred to the Committee on Commerce
SEPTEMBER 25, 2000
Additional sponsors: Mr. PICKERING, Mr. SKEEN, Mr. UDALL of New Mexico,
Mr. SHIMKUS, and Mr. RUSH
SEPTEMBER 25, 2000
Reported with amendments, committed to the Committee of the Whole House
on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed in italic]
[For the text of the introduced bill see copy of bill as introduced on July 29, 1999]
A BILL
To make technical corrections to title X of the Energy Policy
Act of 1992.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. DATE EXTENSIONS.
Section 1001 of the Energy Policy Act of 1992 (42
U.S.C. 2296a) is amended—
(1) in subsection (b)(1)(B)(i), by striking ‘‘2002’’
and inserting ‘‘2007’’;
(2) in subsection (b)(1)(B)(ii), by striking
‘‘placed in escrow not later than December 31, 2002,’’
and inserting ‘‘incurred by a licensee after December
31, 2007,’’; and
(3) in subsection (b)(2)(E)(i) by striking ‘‘July
31, 2005’’ and inserting ‘‘December 31, 2008’’.
Amend the title so as to read: ‘‘A bill to make date
extensions.’’.
Union Calendar No. 536
106TH CONGRESS
2D SESSION
H. R. 2641
[Report No. 106–886]
A BILL
To make technical corrections to title X of the
Energy Policy Act of 1992.
SEPTEMBER 25, 2000
Reported with amendments, committed to the Committee
of the Whole House on the State of the Union, and or-
dered to be printed
I
106TH CONGRESS
1ST SESSION
H. R. 2642
To amend the Immigration and Nationality Act to provide that aliens who
commit acts of torture abroad are inadmissible and removable and to
establish within the Criminal Division of the Department of Justice
an Office of Special Investigations having responsibilities under that
Act with respect to all alien participants in acts of genocide and torture
abroad.
IN THE HOUSE OF REPRESENTATIVES
JULY 29, 1999
Mr. FRANKS of New Jersey introduced the following bill; which was referred
to the Committee on the Judiciary
A BILL
To amend the Immigration and Nationality Act to provide
that aliens who commit acts of torture abroad are inad-
missible and removable and to establish within the Crimi-
nal Division of the Department of Justice an Office
of Special Investigations having responsibilities under
that Act with respect to all alien participants in acts
of genocide and torture abroad.
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 ‘‘Anti-Atrocity Alien De-
portation Act’’.
SEC. 2. INADMISSIBILITY AND REMOVABILITY OF ALIENS
WHO HAVE COMMITTED ACTS OF TORTURE
ABROAD.
(a) INADMISSIBILITY.—Section 212(a)(3)(E) of the
Immigration 
and 
Nationality 
Act 
(8 
U.S.C.
1182(a)(3)(E)) is amended by adding at the end the fol-
lowing:
‘‘(iii) COMMISSION OF ACTS OF TOR-
TURE.—Any alien who, outside the United
States, has committed any act of torture,
as defined in section 2340 of title 18,
United States Code, is inadmissible.’’.
(b) REMOVABILITY.—Section 237(a)(4)(D) of that
Act (8 U.S.C. 1227(a)(4)(D)) is amended by striking
‘‘clause (i) or (ii)’’ and inserting ‘‘clause (i), (ii), or (iii)’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to offenses committed before, on,
or after the date of enactment of this Act.
SEC. 3. ESTABLISHMENT OF THE OFFICE OF SPECIAL IN-
VESTIGATIONS.
(a) AMENDMENT OF THE IMMIGRATION AND NA-
TIONALITY ACT.—Section 103 of the Immigration and
local distribution facilities as determined by the
Commission.
(50) The term ‘‘universal service’’ means any
State or Federal program that ensures safe, afford-
able, and reliable access to retail electricity services
by any consumer regardless of age, race, creed,
color, national origin, ancestry, sex, marital status,
sexual orientation, lawful source of income, amount
of income, disability, or familial status or location of
domicile or business, or whether the consumer is lo-
cated in an economically distressed geographic area.
(51) The term ‘‘wholesale electricity’’ means
electricity and ancillary services sold for resale.
(52) The term ‘‘wholesale electricity supplier’’
means any person that sells wholesale electricity.
(53) The term ‘‘voting security’’ means any se-
curity presently entitling the owner or holder thereof
to vote in the direction or management of the affairs
of a company.
SEC. 4. SEVERABILITY.
If any provision of this Act, or the application of such
provision to any person or circumstance, shall be held in-
valid, the remainder of the Act, and the application of
such provision to persons or circumstances other than
‘‘(4) the operation of which is part of a depend-
ent care assistance program (as defined in section
129(d)).’’
(b) CREDIT MADE PART OF GENERAL BUSINESS
CREDIT.—Subsection (b) of section 38 is amended by
striking ‘‘plus’’ at the end of paragraph (11), by striking
the period at the end of paragraph (12) and inserting ‘‘,
plus’’, and by adding at the end thereof the following new
paragraph:
‘‘(13) the employer day care center credit deter-
mined under section 45D(a).’’
(c) DENIAL OF DOUBLE BENEFIT.—Section 280C is
amended by adding at the end thereof the following new
subsection:
‘‘(d) CREDIT FOR EMPLOYER DAY CARE CENTER
EXPENSES.—No deduction shall be allowed for that por-
tion of the expenses referred to in section 45D(b)(1)(A)
otherwise allowable as a deduction for the taxable year
which is equal to the amount of the credit determined for
such taxable year under section 45D(a).’’
(d) CLERICAL AMENDMENT.—The table of sections
for subpart D of part IV of subchapter A of chapter 1
is amended by adding at the end the following new item:
‘‘Sec. 45D. Employer expenses in providing dependent care serv-
ices.’’