datamatters24/research-document-archive huggingface dataset:
in each country and region of the Western Hemi-
sphere. 
(4) FEDERAL ADVISORY COMMITTEE ACT.—The 
provisions of the Federal Advisory Committee Act (5 
U.S.C. App.) shall not apply to the advisory com-
mittee required by the amendment made by para-
graph (1). 
(f) REPORT.—Section 8 of the Neotropical Migratory 
Bird Conservation Act (16 U.S.C. 6107) is amended by 
striking ‘‘October 1, 2002,’’ and inserting ‘‘2 years after 
the date of the enactment of the Neotropical Migratory 
Bird Conservation Improvement Act of 2005’’. 
(g) NEOTROPICAL MIGRATORY BIRD CONSERVATION 
FUND.— 
(1) IN GENERAL.—Section 9 of the Neotropical 
Migratory Bird Conservation Act (16 U.S.C. 6108) 
is amended by striking so much as precedes sub-
section (c) and inserting the following: 
‘‘SEC. 9. NEOTROPICAL MIGRATORY BIRD CONSERVATION 
FUND. 
‘‘(a) ESTABLISHMENT.—There is established in the 
Treasury a separate account, which shall be known as the 
‘Neotropical Migratory Bird Conservation Fund’. The 
Fund shall consist of amounts deposited into the Fund 
by the Secretary of the Treasury under subsection (b).
‘‘(b) DEPOSITS INTO THE FUND.—The Secretary of 
the Treasury shall deposit into the Fund— 
‘‘(1) all amounts received by the Secretary in 
the form of donations under subsection (d); and 
‘‘(2) other amounts appropriated to the Fund.’’. 
(2) 
ADMINISTRATIVE
EXPENSES.—Section 
9(c)(2) of the Neotropical Migratory Bird Conserva-
tion Act (16 U.S.C. 6108(c)(2)) is amended by 
striking ‘$80,000’ and inserting ‘$150,000’. 
(3) 
CONFORMING
AMENDMENTS.—The 
Neotropical Migratory Bird Conservation Act is 
amended as follows: 
(A) In section 4 (16 U.S.C. 6103), by 
striking paragraph (1) and inserting the fol-
lowing: 
‘‘(1) FUND.—The term ‘Fund’ means the 
Neotropical Migratory Bird Conservation Fund es-
tablished by section 9(a).’’. 
(B) In section 9(d) (16 U.S.C. 6108(d)), 
by striking ‘‘Account’’ and inserting ‘‘Fund’’. 
(4) TRANSFER.—The Secretary of the Treasury 
may transfer to the Neotropical Migratory Bird Con-
servation 
Fund 
amounts 
that 
were 
in 
the 
Neotropical Migratory Bird Conservation Account 
immediately before the enactment of this Act.
(h) AUTHORIZATION OF APPROPRIATIONS.—Section 
10 of the Neotropical Migratory Bird Conservation Act 
(16 U.S.C. 6109) is amended to read as follows: 
‘‘SEC. 10. AUTHORIZATION OF APPROPRIATIONS. 
‘‘(a) IN GENERAL.—There is authorized to be appro-
priated to the Fund to carry out this Act the following 
amounts: 
‘‘(1) $5,000,000 for fiscal year 2006. 
‘‘(2) $5,000,000 for fiscal year 2007. 
‘‘(3) $10,000,000 for fiscal year 2008. 
‘‘(4) $15,000,000 for fiscal year 2009. 
‘‘(b) AVAILABILITY.—Amounts appropriated under 
this section may remain available until expended. 
‘‘(c) ALLOCATION.—Of amounts appropriated under 
this section for each fiscal year, not less than 75 percent 
shall be expended for projects carried out outside the 
United States. 
‘‘(d) LIMITATION ON EXPENDITURES FOR PROJECTS 
IN CANADA.—Amounts appropriated under this section 
for a fiscal year may not be used for any project in Canada 
unless the amount available to carry out this Act for that 
fiscal year is greater than $10,000,000.’’. 
Æ
(4) EXCEPTION FOR EXEMPT USES.—The tax 
imposed by paragraph (1) shall not apply to any 
highway motor fuel held by any person exclusively 
for any use to the extent a credit or refund of the 
tax is allowable for such use. 
(5) EXCEPTION
FOR
CERTAIN
AMOUNTS
OF 
FUEL.— 
(A) IN
GENERAL.—No tax shall be im-
posed by paragraph (1) on any highway motor 
fuel held on the tax restoration date by any per-
son if the aggregate amount of such highway 
motor fuel held by such person on such date 
does not exceed 2,000 gallons. The preceding 
sentence shall apply only if such person submits 
to the Secretary (at the time and in the manner 
required by the Secretary) such information as 
the Secretary shall require for purposes of this 
subparagraph. 
(B) EXEMPT FUEL.—For purposes of sub-
paragraph (A), there shall not be taken into ac-
count any highway motor fuel held by any per-
son which is exempt from the tax imposed by 
paragraph (1) by reason of paragraph (4). 
(C) CONTROLLED GROUPS.—For purposes 
of this subsection— 
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I 
109TH CONGRESS 
2D SESSION 
H. R. 4663 
To authorize the Secretary of Health and Human Services to reimburse 
States for expenditures associated with the implementation of the Medi-
care prescription drug benefit for dual eligible individuals. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 31, 2006 
Mr. BRADLEY of New Hampshire introduced the following bill; which was 
referred to the Committee on Energy and Commerce 
A BILL 
To authorize the Secretary of Health and Human Services 
to reimburse States for expenditures associated with the 
implementation of the Medicare prescription drug benefit 
for dual eligible individuals. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. AUTHORIZATION OF STATE REIMBURSEMENT 
FOR EXPENDITURES ASSOCIATED WITH THE 
IMPLEMENTATION OF THE MEDICARE PRE-
SCRIPTION DRUG BENEFIT FOR DUAL ELIGI-
BLE INDIVIDUALS. 
(a) IN GENERAL.—Notwithstanding section 1935(d) 
of the Social Security Act (42 U.S.C. 1396u–5(d)) or any 
other provision of law, with respect to covered part D 
drugs (as defined in section 1860D–2(e) of such Act (42 
U.S.C. 1395w–102(e)) for full-benefit dual eligible individ-
uals (as defined in section 1935(c)(6) of such Act (42 
U.S.C. 1396u–5(c)(6)) who are enrolled in a prescription 
drug plan under part D of title XVIII of such Act (or 
an MA–PD plan under part C of such title), the Secretary 
of Health and Human Services is authorized to fully reim-
burse a State (as defined for purposes of title XIX of such 
Act) for the costs described in subsection (b). 
(b) COSTS DESCRIBED.—For purposes of subsection 
(a), costs described in this subsection are costs incurred 
by the State as a result of the implementation of any pro-
gram, with respect to access to covered part D drugs for 
individuals described in subsection (a), that is consistent 
with the guidance to States issued by the Centers of Medi-
care & Medicaid on January 14, 2006, titled ‘‘Transitional 
State—Part D Plan Coordination of Benefits’’, without 
regard to the date of implementation of the program or
the duration of the program. Such costs include copay-
ments made on behalf of such individuals, administrative 
costs, and costs associated with disputed claim reconcili-
ation. 
Æ
(ii) by striking ‘‘the United States Customs 
Service’’ and inserting ‘‘U.S. Customs and Bor-
der Protection’’; and 
(iii) by striking ‘‘the Customs Service’’ and 
inserting ‘‘U.S. Customs and Border Protection’’. 
(2) Section 601(b)(2) of title 17, United States Code, 
is amended by striking ‘‘the United States Customs Serv-
ice’’ and inserting ‘‘U.S. Customs and Border Protection’’. 
(3) The item relating to chapter 6 in the table of chap-
ters for title 17, United States Code, is amended to read 
as follows: 
‘‘6. MANUFACTURING REQUIREMENTS, IMPORTATION, AND 
EXPORTATION ........ 601’’. 
TITLE 
II—ENHANCEMENTS 
TO 
CRIMINAL 
INTELLECTUAL 
PROPERTY LAWS 
SEC. 201. CRIMINAL INFRINGEMENT OF A COPYRIGHT. 
Section 2319 of title 18, United States Code, is amend-
ed— 
(1) in subsection (b)(2)— 
(A) by inserting ‘‘is a felony and’’ after ‘‘of-
fense’’ the first place such term appears; and 
(B) by striking ‘‘paragraph (1)’’ and insert-
ing ‘‘subsection (a)’’; 
(2) in subsection (c)(2)— 
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I 
109TH CONGRESS 
2D SESSION 
H. R. 4664 
To amend the Federal Election Campaign Act of 1971 to reduce certain 
contribution limits under such Act. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 31, 2006 
Mr. CAPUANO introduced the following bill; which was referred to the 
Committee on House Administration 
A BILL 
To amend the Federal Election Campaign Act of 1971 to 
reduce certain contribution limits under such Act. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. REDUCTION OF LIMIT ON MAXIMUM AMOUNT 
OF CERTAIN CONTRIBUTIONS. 
(a) 
CONTRIBUTIONS
TO
CANDIDATES.—Section 
315(a)(1)(A) of the Federal Election Campaign Act of 
1971 (2 U.S.C. 441a(a)(1)(A)) is amended by striking 
‘‘$2,000’’ and inserting ‘‘$1,000’’. 
(b) CONTRIBUTIONS TO NONPARTY POLITICAL COM-
MITTEES.—Section 315(a)(1)(C) of the Federal Election
Campaign Act of 1971 (2 U.S.C. 441a(a)(1)(C)) is 
amended by striking ‘‘$5,000’’ and inserting ‘‘$1,000’’. 
(c) CONTRIBUTIONS
BY MULTICANDIDATE POLIT-
ICAL
COMMITTEES
TO
CANDIDATES.—Section 
315(a)(2)(A) of such Act (2 U.S.C. 441a(a)(2)) is amend-
ed by striking ‘‘$5,000’’ and inserting ‘‘$1,000’’. 
SEC. 2. DELAY IN IMPLEMENTATION OF INDEXING OF 
LIMIT ON MAXIMUM AMOUNT OF CONTRIBU-
TION TO CANDIDATE; APPLICATION OF IN-
DEXING TO CERTAIN OTHER LIMITS. 
(a) APPLICATION TO LIMITS ON CONTRIBUTIONS TO 
NONPARTY POLITICAL COMMITTEES
AND CONTRIBU-
TIONS BY MULTICANDIDATE POLITICAL COMMITTEES TO 
CANDIDATES.—Section 315(c)(1) of the Federal Election 
Campaign Act of 1971 (2 U.S.C. 441a(c)(1)) is amend-
ed— 
(1) in subparagraph (B)(i), by inserting 
‘‘(a)(1)(C), (a)(2)(A),’’ after ‘‘(a)(1)(B),’’; and 
(2) 
in 
subparagraph 
(C), 
by 
inserting 
‘‘(a)(1)(C), (a)(2)(A),’’ after ‘‘(a)(1)(B),’’. 
(b) TIMING OF INDEXING.— 
(1) DELAY
IN
INDEXING
FOR
CERTAIN
LIM-
ITS.—Section 315(c)(1)(B) of such Act (2 U.S.C. 
441a(c)(1)(B)) is amended by striking ‘‘2002’’ and 
inserting ‘‘2002 (or, in the case of the limitation es-
tablished by subsections (a)(1)(A), (a)(1)(C), or 
(a)(2)(A), 2008)’’. 
(2) DETERMINATION OF BASE PERIOD.—Sec-
tion 
315(c)(2)(B) 
of 
such 
Act 
(2 
U.S.C. 
441a(c)(2)(B)) is amended— 
(A) in clause (i), by striking ‘‘and’’ at the 
end; 
(B) in clause (ii)— 
(i) by striking ‘‘(a)(1)(A),’’, and 
(ii) by striking the period at the end 
and inserting ‘‘; and’’; and 
(C) by adding at the end the following new 
clause: 
‘‘(iii) for purposes of subsections (a)(1)(A), 
(a)(1)(C), and (a)(2)(A), calendar year 2007.’’. 
SEC. 3. EFFECTIVE DATE. 
The amendments made by this Act shall apply with 
respect to elections for Federal office occurring after De-
cember 2006. 
Æ
HR 518 PCS 
not later than 6 months after the effective date of 
this Act. This paragraph shall not be considered to 
authorize delay of the schedule previously estab-
lished by the United States Fish and Wildlife Serv-
ice for the submission, judging, and awarding of 
grants. 
(g) REPORT.—Section 8 of such Act (16 U.S.C. 
6107) is amended by striking ‘‘October 1, 2002,’’ and in-
serting ‘‘2 years after the date of the enactment of the 
Neotropical Migratory Bird Conservation Improvement 
Act of 2006’’. 
(h) NEOTROPICAL MIGRATORY BIRD CONSERVATION 
FUND.— 
(1) IN GENERAL.—Section 9 of such Act (16 
U.S.C. 6108) is amended by striking so much as 
precedes subsection (c) and inserting the following: 
‘‘SEC. 9. NEOTROPICAL MIGRATORY BIRD CONSERVATION 
FUND. 
‘‘(a) ESTABLISHMENT.—There is established in the 
Treasury a separate account, which shall be known as the 
‘Neotropical Migratory Bird Conservation Fund’. The 
Fund shall consist of amounts deposited into the Fund 
by the Secretary of the Treasury under subsection (b). 
‘‘(b) DEPOSITS INTO THE FUND.—The Secretary of 
the Treasury shall deposit into the Fund— 
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HR 518 PCS 
‘‘(1) all amounts received by the Secretary in 
the form of donations under subsection (d); and 
‘‘(2) other amounts appropriated to the Fund.’’. 
(2) 
ADMINISTRATIVE
EXPENSES.—Section 
9(c)(2) of such Act (16 U.S.C. 6108(c)(2)) is 
amended by striking ‘‘$80,000’’ and inserting 
‘‘$150,000’’. 
(3) CONFORMING AMENDMENTS.—Such Act is 
amended further as follows: 
(A) In section 4 (16 U.S.C. 6103), by 
striking paragraph (1) and inserting the fol-
lowing: 
‘‘(1) FUND.—The term ‘Fund’ means the 
Neotropical Migratory Bird Conservation Fund es-
tablished by section 9(a).’’. 
(B) In section 9(d) (16 U.S.C. 6108(d)), 
by striking ‘‘Account’’ and inserting ‘‘Fund’’. 
(4) TRANSFER.—The Secretary of the Treasury 
may transfer to the Neotropical Migratory Bird Con-
servation 
Fund 
amounts 
that 
were 
in 
the 
Neotropical Migratory Bird Conservation Account 
immediately before the enactment of this Act. 
(i) AUTHORIZATION OF APPROPRIATIONS.—Section 
10 of such Act (16 U.S.C. 6109) is amended to read as 
follows: 
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HR 518 PCS 
(1) by inserting ‘‘(a) IN GENERAL.—’’ before 
the first sentence; 
(2) by striking ‘‘$5,000,000 for each of fiscal 
years 2001 through 2005’’ and inserting ‘‘for each 
of fiscal years 2006 through 2010 the amount speci-
fied for that fiscal year in subsection (b)’’; and 
(3) by adding at the end the following: 
‘‘(b) AUTHORIZED AMOUNT.—The amount referred 
to in subsection (a) is— 
‘‘(1) $5,000,000 for each of fiscal years 2006 
and 2007; 
‘‘(2) $5,500,000 for fiscal year 2008; 
‘‘(3) $6,000,000 for fiscal year 2009; and 
‘‘(4) $6,500,000 for fiscal year 2010. 
‘‘(c) AVAILABILITY.—Amounts appropriated under 
this section may remain available until expended. 
‘‘(d) ALLOCATION.—Of amounts appropriated under 
this section for each fiscal year, not less than 75 percent 
shall be expended for projects carried out outside the 
United States.’’. 
Passed the House of Representatives May 16, 2006. 
Attest: 
KAREN L. HAAS, 
Clerk. 
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Calendar No. 433 
109TH CONGRESS 
2D SESSION 
H. R. 518 
AN ACT 
To require the Secretary of the Interior to refine 
the Department of the Interior program for pro-
viding 
assistance 
for 
the 
conservation 
of 
neotropical migratory birds. 
MAY 17, 2006 
Received; read twice and placed on the calendar 
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‘‘lllll’’ and dated llllll, which 
shall be known as the Boulder/White Clouds 
Wilderness. 
(C) LONG
CANYON/SELKIRK
CREST
WIL-
DERNESS.—Certain Federal land within the 
Idaho Panhandle National Forest and on land 
administered by the Coeur d’Alene Field Office 
the Bureau of Land Management comprising 
approximately 99,000 acres as generally de-
picted on the map entitled ‘‘lllll’’ and 
dated llllll, which shall be known as 
the Long Canyon/Selkirk Crest Wilderness. 
(D) GRANDMOTHER
MOUNTAIN
WILDER-
NESS.—Certain Federal land within the Idaho 
Panhandle National Forest and on land admin-
istered by the Coeur d’Alene Field Office of the 
Bureau of Land Management comprising ap-
proximately 35,000 acres as generally depicted 
on the map entitled lllll and dated 
llllll, which shall be known as the 
Grandmother Mountain Wilderness. 
(E) PINCHOT BUTTE WILDERNESS.—Cer-
tain Federal land within the Idaho Panhandle 
National Forest and on land administered by 
the Coeur d’Alene Field Office of the Bureau of 
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I 
109TH CONGRESS 
2D SESSION 
H. R. 4666 
To amend the Help America Vote Act of 2002 to extend until November 
2006 the deadline by which States which received payments under such 
Act for the replacement of punch card or lever voting systems must 
ensure that all such systems are replaced. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 31, 2006 
Mr. FITZPATRICK of Pennsylvania (for himself, Mr. HOLDEN, Mr. HOLT, Mr. 
PETERSON of Pennsylvania, Mr. PLATTS, and Ms. SCHWARTZ of Pennsyl-
vania) introduced the following bill; which was referred to the Committee 
on House Administration 
A BILL 
To amend the Help America Vote Act of 2002 to extend 
until November 2006 the deadline by which States which 
received payments under such Act for the replacement 
of punch card or lever voting systems must ensure that 
all such systems are replaced. 
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 ‘‘Voting Machine Dead-
line Extension Act’’.
SEC. 2. EXTENSION OF DEADLINE FOR REPLACEMENT OF 
PUNCH CARD AND LEVER VOTING SYSTEMS. 
(a) 
EXTENSION
OF
DEADLINE.—Section 
102(a)(3)(B) of the Help America Vote Act of 2002 (42 
U.S.C. 15302(a)(3)(B)) is amended by striking ‘‘the first 
election for Federal office held after January 1, 2006’’ 
and inserting ‘‘the regularly scheduled general election for 
Federal office held in November 2006’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall take effect as if included in the enact-
ment of the Help America Vote Act of 2002. 
Æ
(2) 
ADMINISTRATIVE
EXPENSES.—Section 
9(c)(2) of such Act (16 U.S.C. 6108(c)(2)) is amended 
by striking ‘‘$80,000’’ and inserting ‘‘$150,000’’ . 
(3) CONFORMING
AMENDMENTS.—Such Act is 
amended further as follows: 
(A) In section 4 (16 U.S.C. 6103), by strik-
ing paragraph (1) and inserting the following: 
‘‘(1) FUND.—The term ‘Fund’ means the 
Neotropical Migratory Bird Conservation Fund estab-
lished by section 9(a).’’. 
(B) In section 9(d) (16 U.S.C. 6108(d)), by 
striking ‘‘Account’’ and inserting ‘‘Fund’’. 
(4) TRANSFER.—The Secretary of the Treasury 
may transfer to the Neotropical Migratory Bird Con-
servation Fund amounts that were in the Neotropical 
Migratory Bird Conservation Account immediately 
before the enactment of this Act. 
(i) AUTHORIZATION OF APPROPRIATIONS.—Section 10 
of such Act (16 U.S.C. 6109) is amended— 
(1) by inserting ‘‘(a) IN GENERAL.—’’ before the 
first sentence; 
(2) by striking ‘‘$5,000,000 for each of fiscal 
years 2001 through 2005’’ and inserting ‘‘for each of 
fiscal years 2006 through 2010 the amount specified 
for that fiscal year in subsection (b)’’; and 
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Land Management comprising approximately 
9,000 acres as generally depicted on the map 
entitled lllll and dated llllll, 
which shall be known as the Pinchot Butte Wil-
derness. 
(F) BORAH PEAK WILDERNESS.—Certain 
Federal land within the Salmon-Challis Na-
tional Forest and land administered by the 
Challis Field Office of the Bureau of Land 
Management comprising approximately 155,000 
acres, as generally depicted on the map entitled 
‘‘lllll’’ and dated llllll, which 
shall be known as the Borah Peak Wilderness. 
(G) NORTH LEMHI MOUNTAINS WILDER-
NESS.—Certain Federal land within the Salm-
on-Challis National Forest and land adminis-
tered by the Challis Field Office of the Bureau 
of Land Management comprising approximately 
309,000 acres, as generally depicted on the map 
entitled 
‘‘lllll’’ 
and 
dated 
llllll, which shall be known as the 
North Lemhi Mountains Wilderness. 
(H) SOUTH LEMHI WILDERNESS.—Certain 
Federal land within the Salmon-Challis, and 
Caribou-Targhee National Forests and land ad-
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to whom it provided written notice under section 
601(a)(6). The Bureau of the Census shall make this 
database available to the public through the Internet. 
SEC. 604. PUBLIC ACCOUNTABILITY. 
(a) Any Federal entity awarding a grant shall make 
publicly available any grant application, audit of a grant-
ee, list of grantees to whom notice was provided under 
section 601(a)(6), annual report of a grantee, and that 
Federal entity’s annual report to the Bureau of the Cen-
sus. 
(b) The public’s access to the documents identified 
in section 604(a) shall be facilitated by placement of such 
documents in the Federal entity’s public document reading 
room and also by expediting any requests under section 
552 of title 5, United States Code, the Freedom of Infor-
mation Act as amended, ahead of any requests for other 
information pending at such Federal entity. 
(c) Records described in section (a) shall not be sub-
ject to withholding except under exemption (b)(7)(A) of 
section 552 of title 5, United States Code. 
(d) No fees for searching for or copying such docu-
ments shall be charged to the public. 
SEC. 605. SEVERABILITY. 
If any provision of this title or the application thereof 
to any person or circumstance is held invalid, the remain-
der of this title and the application of such provision to 
other persons and circumstances shall not be affected 
thereby. 
SEC. 606. FIRST AMENDMENT RIGHTS PRESERVED. 
Nothing in this title shall be deemed to abridge any 
rights guaranteed under the first amendment of the 
United States Constitution, including freedom of speech, 
or of the press; or the right of the people peaceably to 
assemble, and to petition the Government for a redress 
of grievances. 
Æ
(3) by adding at the end the following: 
‘‘(b) AUTHORIZED AMOUNT.—The amount referred to 
in subsection (a) is— 
‘‘(1) $5,000,000 for each of fiscal years 2006 and 
2007; 
‘‘(2) $6,000,000 for fiscal year 2008; 
‘‘(3) $7,000,000 for fiscal year 2009; and 
‘‘(4) $8,000,000 for fiscal year 2010. 
‘‘(c) AVAILABILITY.—Amounts appropriated under 
this section may remain available until expended. 
‘‘(d) ALLOCATION.—Of amounts appropriated under 
this section for each fiscal year, not less than 75 percent 
shall be expended for projects carried out outside the United 
States.’’. 
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Union Calendar No. 230 
109TH CONGRESS 
2D SESSION 
H. R. 518 
[Report No. 109–421] 
A BILL 
To require the Secretary of the Interior to refine 
the Department of the Interior program for pro-
viding 
assistance 
for 
the 
conservation 
of 
neotropical migratory birds. 
APRIL 25, 2006 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
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(i) CORPORATIONS.— 
(I) IN
GENERAL.—All persons 
treated as a controlled group shall be 
treated as 1 person. 
(II) CONTROLLED
GROUP.—The 
term ‘‘controlled group’’ has the 
meaning given to such term by sub-
section (a) of section 1563 of such 
Code; except that for such purposes 
the phrase ‘‘more than 50 percent’’ 
shall be substituted for the phrase ‘‘at 
least 80 percent’’ each place it ap-
pears in such subsection. 
(ii) 
NONINCORPORATED
PERSONS 
UNDER COMMON CONTROL.—Under regula-
tions prescribed by the Secretary, prin-
ciples similar to the principles of subpara-
graph (A) shall apply to a group of per-
sons under common control if 1 or more of 
such persons is not a corporation. 
(6) OTHER LAWS APPLICABLE.—All provisions 
of law, including penalties, applicable with respect to 
the taxes imposed by section 4081 of such Code 
shall, insofar as applicable and not inconsistent with 
the provisions of this subsection, apply with respect 
VerDate Aug 31 2005 
23:18 May 09, 2006
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H5302
jlentini on PROD1PC65 with BILLS