datamatters24/research-document-archive huggingface dataset:
item in the inventory the information nec-
essary for prompt access to the resource;
‘‘(ii) establishing emergency oper-
ations plans for the State; and
‘‘(iii) ensuring interoperability be-
tween Federal, State, and local emergency
operations plans.
‘‘(C) REVIEW.—The Director shall conduct
an annual review of the inventory and emer-
gency operations plans for each State certified
under this subsection to ensure that such inven-
tory and plans meet the criteria described in
subparagraph (B) and to ensure that the State
is otherwise prepared for, and has the capability
to respond to, and recover from, major disas-
ters, catastrophic disasters, and emergencies.
‘‘(D) NOTIFICATION.—The Director shall
notify a State that does not meet the perform-
ance standards for certification under this sub-
section within 60 days after the date on which
the review for such certification is conducted by
the Director. The notice shall include the Direc-
tor’s recommendations of the steps that must
be taken for the State to meet such standards.
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘European Union Emis-
sions Trading Scheme Prohibition Act of 2011’’. 
SEC. 2. FINDINGS. 
Congress finds the following: 
(1) The European Union has unilaterally im-
posed an emissions trading scheme (in this section 
referred to as the ‘‘ETS’’) on non-European Union 
aircraft flying to and from, as well as within, Eu-
rope. 
(2) United States airlines and other United 
States aircraft operators will be required under the 
ETS to pay for European Union emissions allow-
ances for aircraft operations within the United 
States, over other non-European Union countries, 
and in international airspace for flights serving the 
European Union. 
(3) The European Union’s extraterritorial ac-
tion is inconsistent with long-established inter-
national law and practice, including the Chicago 
Convention of 1944 and the Air Transport Agree-
ment between the United States and the European 
Union and its member states, and directly infringes 
on the sovereignty of the United States. 
(4) The European Union’s action undermines 
ongoing efforts at the International Civil Aviation
Organization to develop a unified, worldwide ap-
proach to reducing aircraft greenhouse gas emissions 
and has generated unnecessary friction within the 
international civil aviation community as it endeav-
ors to reduce such emissions. 
(5) The European Union and its member states 
should instead work with other contracting states of 
the International Civil Aviation Organization to de-
velop such an approach. 
(6) There is no assurance that ETS revenues 
will be used for aviation environmental purposes by 
the European Union member states that will collect 
them. 
(7) The United States Government expressed 
these and other serious objections relating to the 
ETS to representatives of the European Union and 
its member states during June 2011, but has not re-
ceived satisfactory answers to those objections. 
SEC. 3. PROHIBITION ON PARTICIPATION IN THE EURO-
PEAN UNION’S EMISSIONS TRADING SCHEME. 
The Secretary of Transportation shall prohibit an op-
erator of a civil aircraft of the United States from partici-
pating in any emissions trading scheme unilaterally estab-
lished by the European Union.
SEC. 4. NEGOTIATIONS. 
The Secretary of Transportation, the Administrator 
of the Federal Aviation Administration, and other appro-
priate officials of the United States Government shall use 
their authority to conduct international negotiations and 
take other actions necessary to ensure that operators of 
civil aircraft of the United States are held harmless from 
any emissions trading scheme unilaterally established by 
the European Union. 
SEC. 5. CIVIL AIRCRAFT OF THE UNITED STATES DEFINED. 
In this Act, the term ‘‘civil aircraft of the United 
States’’ has the meaning given that term under section 
40102(a) of title 49, United States Code. 
Passed the House of Representatives October 24, 
2011. 
Attest: 
Clerk.
112TH CONGRESS 
1ST SESSION 
H. R. 2594 
AN ACT 
To prohibit operators of civil aircraft of the United 
States from participating in the European 
Union’s emissions trading scheme, and for other 
purposes.
IIA
103D CONGRESS
1ST SESSION
H. R. 2239
IN THE SENATE OF THE UNITED STATES
JULY 21 (legislative day, JUNE 30), 1993
Received; read twice and referred to the Committee on Banking, Housing, and
Urban Affairs
AN ACT
To authorize appropriations for the Securities and Exchange
Commission, 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 ‘‘Securities and Ex-
change Commission Authorization Act of 1993’’.
SEC. 2. AUTHORIZATION OF APPROPRIATIONS.
Section 35 of the Securities Exchange Act of 1934
(15 U.S.C. 78kk) is amended to read as follows:
‘‘AUTHORIZATION OF APPROPRIATIONS
‘‘SEC. 35. There are authorized to be appropriated
to carry out the functions, powers, and duties of the Com-
mission—
‘‘(1) $281,900,000 for fiscal year 1994; and
‘‘(2) $317,700,000 for fiscal year 1995.
Funds appropriated for any fiscal year pursuant to this
section are authorized to remain available during the suc-
ceeding fiscal year.’’.
SEC. 3. SECURITIES AND EXCHANGE COMMISSION FEES.
(a) FULL COST RECOVERY
OF COMMISSION EX-
PENSES.—The Securities Exchange Act of 1934 is further
amended by inserting after section 31 the following new
section:
‘‘FULL COST RECOVERY OF COMMISSION EXPENSES
‘‘SEC. 31A. (a) PURPOSE.—It is the purpose of this
section—
‘‘(1) to establish a system for the annual ad-
justment of fees collected by the Commission so that
the total amount appropriated to the Commission
for any fiscal year will be offset by the amount col-
lected during such fiscal year; and
‘‘(2) in order to permit an orderly transition to
this method of funding the Commission, to require
that such fees continue to collect general revenues
during each of the fiscal years 1994 through 1998
in amounts commensurate with the amount of such
revenues produced by such fees prior to the enact-
ment of this section.
‘‘(b) ESTABLISHMENT OF ADJUSTED RATES.—
‘‘(1) OBLIGATION
TO
ADJUST
RATES
TO
RE-
COVER COST.—For each of the fiscal years after fis-
cal year 1993, the Commission, by rule or order,
shall adjust the rate of each of the fees described in
subsection (c) to secure (when combined with fees
collected during the period from October 1 through
December 31 under the rates then in effect) a total
amount of collections of such fees during such fiscal
year that can reasonably be expected to equal the
sum of—
‘‘(A) the applicable surplus amount for
such fiscal year, if any; and
‘‘(B) subject to subsection (e)(1), the
amount appropriated for such fiscal year of this
title (determined without regard to any reduc-
tion of the net amount appropriated that is at-
tributable to offsetting collections).
‘‘(2) METHOD
OF
ADJUSTMENT.—Such rates
shall be adjusted by making an equal proportionate
change in each of such rates, except that the Com-
mission may round such proportionate changes to
‘‘(B) notifies the Congress of such rescission by
special message accompanying the submission of the
President’s budget to Congress and such rescissions
have not been proposed previously for that fiscal
year.
The President shall submit a separate rescission message
for each appropriations bill under paragraph (2)(A).
‘‘(b) 
RESCISSION
EFFECTIVE
UNLESS
DIS-
APPROVED.—(1)(A) Any amount of budget authority re-
scinded under this title as set forth in a special message
by the President shall be deemed canceled unless during
the period described in subparagraph (B) a rescission dis-
approval bill making available all of the amount rescinded
is enacted into law.
‘‘(B) The period referred to in subparagraph (A) is—
‘‘(i) a Congressional review period of 20 cal-
endar days of session under part B, during which
Congress must complete action on the rescission dis-
approval bill and present such bill to the President
for approval or disapproval;
‘‘(ii) after the period provided in clause (i), an
additional 10 days (not including Sundays) during
which the President may exercise his authority to
sign or veto the rescission disapproval bill; and
‘‘(iii) if the President vetoes the rescission dis-
approval bill during the period provided in clause
(ii), an additional 5 calendar days of session after
the date of the veto.
‘‘(2) If a special message is transmitted by the Presi-
dent under this section during any Congress and the last
session of such Congress adjourns sine die before the expi-
ration of the period described in paragraph (1)(B), the
rescission shall not take effect. The message shall be
deemed to have been retransmitted on the first day of the
succeeding Congress and the review period referred to in
paragraph (1)(B) (with respect to such message) shall run
beginning after such first day.
‘‘DEFINITIONS
‘‘SEC. 1102. For purposes of this title the term ‘re-
scission disapproval bill’ means a bill or joint resolution
which only disapproves a rescission of budget authority,
in whole, rescinded in a special message transmitted by
the President under section 1101.
‘‘PART B—CONGRESSIONAL CONSIDERATION OF
LEGISLATIVE LINE ITEM VETO RESCISSIONS
‘‘PRESIDENTIAL SPECIAL MESSAGE
‘‘SEC. 1111. Whenever the President rescinds any
budget authority as provided in section 1101, the Presi-
dent shall transmit to both Houses of Congress a special
message specifying—
I
103D CONGRESS
1ST SESSION
H. R. 2240
To amend the Internal Revenue Code of 1986 to promote savings for qualified
higher education expenses.
IN THE HOUSE OF REPRESENTATIVES
MAY 24, 1993
Mr. JACOBS (for himself and Mr. MCCRERY) introduced the following bill;
which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to promote
savings for qualified higher education expenses.
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 ‘‘Higher Education Sav-
ings Plan Act of 1993’’.
SEC. 2. PENALTY FREE WITHDRAWALS FROM ANNUITIES
FOR HIGHER EDUCATION EXPENSES.
(a) IN GENERAL.—Paragraph (2) of section 72(q) of
the Internal Revenue Code of 1986 (relating to 10-percent
penalty for premature distributions from annuity con-
tracts) is amended by striking ‘‘or’’ at the end of subpara-
graph (I), by striking the period at the end of subpara-
graph (J) and inserting ‘‘, or’’, and by inserting after sub-
paragraph (J) the following new subparagraph:
‘‘(K) which is a qualified higher education ex-
pense distribution (as defined in paragraph (4)).’’
(b) QUALIFIED HIGHER EDUCATION EXPENSE DIS-
TRIBUTION.—Subsection (q) of section 72 of such Code
is amended by adding at the end thereof the following new
paragraph:
‘‘(4) QUALIFIED HIGHER EDUCATION EXPENSE
DISTRIBUTION.—
‘‘(A) IN GENERAL.—For purposes of para-
graph (2)(K), the term ‘qualified higher edu-
cation expense distribution’ means any distribu-
tion from a designated higher education ex-
pense annuity to the taxpayer if such distribu-
tion is used within 90 days of the date of the
distribution to pay qualified tuition and related
expenses (as defined in section 117(b)) required
for the enrollment or attendance of such tax-
payer, the taxpayer’s spouse, or a child (as de-
fined in section 151(c)(3)) or grandchild of
such taxpayer at an eligible educational institu-
tion (as defined in section 135(c)(3)); except
† HR 2608 EAS2 
(3) The amount of the rolling average of non-cat-
astrophic disasters, and the specific data used to cal-
culate such rolling average, for such fiscal year. 
(4) The amount that will be obligated each 
month for catastrophic events, delineated by event and 
State, and the total remaining funding that will be 
required after such fiscal year for each such cata-
strophic event for each State. 
(5) The amount of previously obligated funds 
that will be recovered each month of such fiscal year. 
(6) The amount that will be required in such fis-
cal year for emergencies, as defined in section 102(1) 
of the Robert T. Stafford Disaster Relief and Emer-
gency Assistance Act (42 U.S.C. 5122(1)). 
(7) The amount that will be required in such fis-
cal year for major disasters, as defined in section 
102(2) of the Robert T. Stafford Disaster Relief and 
Emergency Assistance Act (42 U.S.C. 5122(2)). 
(8) The amount that will be required in such fis-
cal year for fire management assistance grants, as de-
fined in section 420 of the Robert T. Stafford Disaster 
Relief and Emergency Assistance Act (42 U.S.C. 
5187). 
SEC. 126. Any funds made available pursuant to sec-
tion 101 for the Department of Homeland Security may
that such expenses shall be reduced by any
amount excluded from gross income under sec-
tion 135 by reason of such expenses.
‘‘(B) DESIGNATED
HIGHER
EDUCATION
EXPENSE ANNUITY.—
‘‘(i) IN
GENERAL.—The term ‘des-
ignated higher education expense annuity’
means any annuity purchased after De-
cember 31, 1992, and designated for pur-
poses of this paragraph by the purchaser
at the time of purchase as an annuity to
which this paragraph applies.
‘‘(ii) CERTAIN
ANNUITIES
RECEIVED
IN
AN
EXCHANGE
NOT
ELIGIBLE.—Such
term shall not include any annuity ac-
quired in an exchange to which section
1035 applies unless the annuity given up
by the taxpayer in the exchange was a des-
ignated higher education expense annuity.’’
(c) GIFT TAX TREATMENT.—Subsection (e) of sec-
tion 2503 of such Code is amended by adding at the end
thereof the following new paragraph:
‘‘(3) TREATMENT OF PREMIUMS PAID UNDER
DESIGNATED HIGHER EDUCATION EXPENSE ANNU-
ITIES.—
‘‘(A) IN GENERAL.—Any premium paid for
a designated higher education expense annuity
shall not be treated as transfer of property by
gift for purposes of this chapter.
‘‘(B) RECAPTURE
RULES.—If any pre-
mium paid by any person for a designated high-
er education expense annuity is not treated as
a taxable gift solely by reason of subparagraph
(A)—
‘‘(i) LIFETIME
DISTRIBUTIONS
NOT
USED FOR EDUCATIONAL PURPOSES.—Any
disqualified lifetime distribution from the
portion of any annuity attributable to such
premium shall be treated as a transfer by
gift by such person.
‘‘(ii) INCLUSION IN GROSS ESTATE.—
The gross estate of such person shall in-
clude the value (as of the date of the dece-
dent’s death or applicable valuation date
set forth in section 2032) of the portion of
any annuity attributable to such premium.
‘‘(C) DISQUALIFIED
LIFETIME
DISTRIBU-
TION.—For purposes of subparagraph (B), the
term ‘disqualified lifetime distribution’ means
any distribution which is not a qualified higher
education distribution and which is made dur-
ing the life of the person referred to in subpara-
graph (B) to or for the benefit of another per-
son.
‘‘(D) OTHER DEFINITIONS.—For purposes
of this paragraph, the terms ‘designated higher
education expense annuity’ and ‘qualified higher
education expense distribution’ have the respec-
tive meanings given such terms by section
72(q)(4).’’
(d) EFFECTIVE DATE.—The amendments made by
this section shall take effect on January 1, 1994.
Æ
form prescribed by the Director: Provided further, That 
there shall be a surcharge of 15 percent, rounded by 
standard arithmetic rules, on fees charged or authorized 
by sections 41(a), (b), (d) (1) and 132(b) of title 35, 
United States Code, as administered under Public Law 
108–447 and this Act: Provided further, That the sur-
charge established under the previous proviso shall be sep-
arate from, and in addition to, any other surcharge that 
may be required pursuant to any provision of title 35, 
United States Code: Provided further, That the surcharge 
established in the previous two provisions shall take effect 
on the date that is 10 days after the date of enactment 
of this Act, and shall remain in effect during fiscal year 
2012: Provided further, That hereafter the Director shall 
reduce fees for providing prioritized examination of utility 
and plant patent applications by 50 percent for small enti-
ties that qualify for reduced fees under section 41(h)(1) 
of title 35, United States Code, so long as the fees of the 
prioritized examination program are set to recover the es-
timated cost of the program: Provided further, That the 
receipts collected as a result of these surcharges shall be 
available within the amounts provided herein to the Patent 
and Trademark Office without fiscal year limitation, for 
all authorized activities and operations of the Office. 
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standing marketable obligations of the United States with 
remaining periods to maturity of 3 years or fewer. 
‘‘(c) FEDERAL MID-TERM RATE.—The Federal mid- 
term rate shall be the rate determined by the Secretary 
based on the average market yield (selected by the Sec-
retary and ending in the calendar month in which the de-
termination is made during any 1 month) on outstanding 
marketable obligations of the United States with remain-
ing periods to maturity of more than 3 years and not over 
9 years. 
‘‘(d) FEDERAL LONG-TERM RATE.—The Federal 
long-term rate shall be the rate determined by the Sec-
retary based on the average market yield (selected by the 
Secretary and ending in the calendar month in which the 
determination is made during any 1 month) on out-
standing marketable obligations of the United States with 
remaining periods to maturity of over 9 years. 
‘‘(e) DETERMINATION OF RATES.—During each cal-
endar month, the Secretary shall determine the Federal 
short-term rate, the Federal mid-term rate and the Fed-
eral long-term rate which shall apply during the following 
calendar month. 
‘‘CHAPTER 6—COLLECTIONS; APPEALS; 
TAXPAYER RIGHTS 
‘‘Sec. 601. Collections. 
‘‘Sec. 602. Power to levy, etc. 
‘‘Sec. 603. Problem resolution offices. 
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H. R. 2243—8
construed to affect in any manner a cease and desist order issued
after the date of enactment of this Act, if such order was issued
pursuant to remand from a court of appeals or the Supreme Court
of an order issued by the Federal Trade Commission before the
date of enactment of this Act.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.
105 
is not being paid in a timely manner pursuant to an agree-
ment with the authority responsible for collecting the tax 
liability. 
SEC. 542. None of the funds made available by this 
Act may be used to require a person licensed under section 
923 of title 18, United States Code, to report information 
to the Department of Justice regarding the sale of mul-
tiple rifles or shotguns to the same person. 
(RESCISSIONS) 
SEC. 543. (a) There is hereby rescinded an amount 
equal to 0.1 percent of— 
(1) the budget authority provided by this Act 
for fiscal year 2012 for any discretionary account of 
this Act; and 
(2) the budget authority provided in any ad-
vance appropriation for fiscal year 2012 for any dis-
cretionary account in any prior year Commerce, Jus-
tice, Science, and Related Agencies Appropriation 
Act. 
(b) Any rescission made by subsection (a) shall be 
applied proportionately— 
(1) to each discretionary account and each item 
of budget authority described in such subsection; 
and 
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106 
(2) within each such account and item, to each 
program, project, and activity (with programs, 
projects, and activities as delineated in this Act or 
the accompanying joint statement of managers cov-
ering such account or item). 
(c) This section shall not apply to the budget author-
ity provided by this Act for ‘‘National Oceanic and Atmos-
pheric Administration—Operations, Research, and Facili-
ties’’. 
(d) Within 30 days after the date of the enactment 
of this section, the Director of the Office of Management 
and Budget shall submit to the Committees on Appropria-
tions of the House of Representatives and the Senate a 
report specifying the account and amount of each rescis-
sion made pursuant to this section. 
SPENDING REDUCTION ACCOUNT 
SEC. 544. The amount by which the applicable alloca-
tion of new budget authority made by the Committee on 
Appropriations of the House of Representatives under sec-
tion 302(b) of the Congressional Budget Act of 1974 ex-
ceeds the amount of proposed new budget authority is 
$8,000,000. 
This Act may be cited as the ‘‘Commerce, Justice, 
Science, and Related Agencies Appropriations Act, 2012’’. 
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Union Calendar No. 113 
112TH CONGRESS 
1ST SESSION 
H. R. 2596 
[Report No. 112–169] 
A BILL 
Making appropriations for Departments of Com-
merce and Justice, and Science, and Related 
Agencies for the fiscal year ending September 30, 
2012, and for other purposes. 
JULY 20, 2011 
Committed to the Committee of the Whole House on the 
State of the Union and ordered to be printed 
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1124
(A) shall be so treated for subsequent trans-
actions or reorganizations, except that the limi-
tation of subparagraph (B) shall be applied as
of the time of the first transfer to which sub-
paragraph (A) applied.
‘‘(D) CONTROL TEST.—Except in the case
of a transaction described in section 368, this
paragraph shall apply only if, immediately after
the transaction, the corporation issuing the
stock owns directly or indirectly stock rep-
resenting control (within the meaning of section
368(c)) of the corporation whose stock was ex-
changed.
‘‘(i) BASIS RULES.—For purposes of this section—
‘‘(1) STOCK EXCHANGED FOR PROPERTY.—In
the case where the taxpayer transfers property
(other than money or stock) to a corporation in ex-
change for stock in such corporation—
‘‘(A) such stock shall be treated as having
been acquired by the taxpayer on the date of
such exchange, and
‘‘(B) the basis of such stock in the hands
of the taxpayer shall in no event be less than
the fair market value of the property ex-
changed.
1232
be in such form as the Secretary may prescribe by regula-
tions.
‘‘(c) WAIVER.—The Secretary may waive the report-
ing requirements of this section with respect to any orga-
nization or class of organizations if the Secretary deter-
mines that such reporting is not necessary to carry out
the purposes of section 162(e).
‘‘(d) DUES.—For purposes of this section, the term
‘dues’ includes other similar amounts.’’
(2) PENALTIES.—
(A) RETURNS.—Subparagraph (A) of sec-
tion 6724(d)(1) (defining information return) is
amended by striking ‘‘or’’ at the end of clause
(xi), by striking the period at the end of the
clause (xii) relating to section 4101(d) and in-
serting a comma, by redesignating the clause
(xii) relating to section 338(h)(10) as clause
(xiii), by striking the period at the end of clause
(xiii) (as so redesignated) and inserting ‘‘, or’’,
and by adding at the end the following new
clause:
‘‘(xiv) section 6050O(a) (relating to
information on nondeductible lobbying ex-
penditures).’’