datamatters24/research-document-archive huggingface dataset:
not later than the 60th day after the distribution 
from such other account, 
‘‘(2) from a Lifetime Savings Account of a 
spouse of the beneficiary of the account to which the 
contribution is made, but only if such amount is 
contributed not later than the 60th day after the 
distribution from such other account, and 
‘‘(3) before January 1, 2007, from—
‘‘(A) a qualified tuition program pursuant 
to section 529(c)(3)(E), or 
‘‘(B) a Coverdell education savings account 
pursuant to section 530(d)(9). 
‘‘(e) LOSS OF TAXATION EXEMPTION OF ACCOUNT 
WHERE BENEFICIARY ENGAGES IN PROHIBITED TRANS-
ACTION.—Rules similar to the rules of paragraph (2) of 
section 408(e) shall apply to any Lifetime Savings Ac-
count. 
‘‘(f) CUSTODIAL ACCOUNTS.—For purposes of this 
section, a custodial account or an annuity contract issued 
by an insurance company qualified to do business in a 
State shall be treated as a trust under this section if—
‘‘(1) the custodial account or annuity contract 
would, except for the fact that it is not a trust, con-
stitute a trust which meets the requirements of sub-
section (b), and
‘‘(2) in the case of a custodial account, the as-
sets of such account are held by a bank (as defined 
in section 408(n)) or another person who dem-
onstrates, to the satisfaction of the Secretary, that 
the manner in which he will administer the account 
will be consistent with the requirements of this sec-
tion. 
For purposes of this title, in the case of a custodial ac-
count or annuity contract treated as a trust by reason of 
the preceding sentence, the person holding the assets of 
such account or holding such annuity contract shall be 
treated as the trustee thereof. 
‘‘(g) REPORTS.—The trustee of a Lifetime Savings 
Account shall make such reports regarding such account 
to the Secretary and to the beneficiary of the account with 
respect to contributions, distributions, and such other 
matters as the Secretary may require. The reports re-
quired by this subsection shall be filed at such time and 
in such manner and furnished to such individuals at such 
time and in such manner as may be required.’’. 
(b) TAX ON EXCESS CONTRIBUTIONS.—
(1) IN
GENERAL.—Subsection (a) of section 
4973 of the Internal Revenue Code of 1986 (relating 
to tax on excess contributions to certain tax-favored 
accounts and annuities) is amended by striking ‘‘or’’
SEC. 305. COUNSELING INTERMEDIARIES. 
Notwithstanding any other provision of this Act, the 
amount appropriated under section 301(a) of this Act shall 
be $3,920,000,000 and the amount appropriated under sec-
tion 401 of this Act shall be $180,000,000: Provided, That 
of 
amounts 
appropriated 
under 
such 
section 
401 
$30,000,000 shall be used by the Neighborhood Reinvestment 
Corporation (referred to in this section as the ‘‘NRC’’) to 
make grants to counseling intermediaries approved by the 
Department of Housing and Urban Development or the 
NRC to hire attorneys to assist homeowners who have legal 
issues directly related to the homeowner’s foreclosure, delin-
quency or short sale. Such attorneys shall be capable of as-
sisting homeowners of owner-occupied homes with mort-
gages in default, in danger of default, or subject to or at 
risk of foreclosure and who have legal issues that cannot 
be handled by counselors already employed by such inter-
mediaries: Provided, That of the amounts provided for in 
the prior provisos the NRC shall give priority consideration 
to counseling intermediaries and legal organizations that 
(1) provide legal assistance in the 100 metropolitan statis-
tical areas (as defined by the Director of the Office of Man-
agement and Budget) with the highest home foreclosure 
rates, and (2) have the capacity to begin using the financial 
assistance within 90 days after receipt of the assistance: 
Provided further, That no funds provided under this Act
III 
109TH CONGRESS 
2D SESSION 
H. CON. RES. 409 
IN THE SENATE OF THE UNITED STATES 
JUNE 13, 2006 
Received 
CONCURRENT RESOLUTION 
Commemorating the 60th anniversary of the ascension to 
the throne of His Majesty King Bhumibol Adulyadej 
of Thailand. 
Whereas on June 9, 1946, His Majesty Bhumibol Adulyadej 
ascended the throne and this year celebrates his 60th 
year as King of Thailand; 
Whereas His Majesty King Bhumibol is the longest-serving 
monarch in the world; 
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HCON 409 RDS 
Whereas on May 26, 2006, His Majesty King Bhumibol re-
ceived the inaugural special Human Development Life-
time Achievement Award from the United Nations Devel-
opment Agency for his dedication to social justice, growth 
with equity, human security, democratic governance, and 
sustainability; 
Whereas during the reign of His Majesty King Bhumibol, 
Thailand has become a democratically governed constitu-
tional democracy in which Thai citizens enjoy the right 
to change their government through periodic free and fair 
elections held on the basis of universal suffrage; 
Whereas His Majesty King Bhumibol has enjoyed a special 
relationship with the United States, having been born in 
1927 in Cambridge, Massachusetts, where his father, 
Prince Mahidol of Songkla, was studying medicine at the 
Harvard Medical School; 
Whereas the United States and Thailand have enjoyed over 
170 years of friendship since the signing of the Treaty 
of Amity and Commerce in 1833, the first such treaty 
signed between the United States and any Asian country; 
Whereas the United States and Thailand are treaty allies, 
and on December 30, 2003, President George W. Bush 
designated the Kingdom of Thailand as a major non- 
NATO ally; and 
Whereas the bonds of friendship and mutual respect are 
strong between the United States and Thailand: Now, 
therefore, be it 
Resolved by the House of Representatives (the Senate 
concurring), That Congress— 
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HCON 409 RDS 
(1) commemorates the 60th anniversary of the 
ascension to the throne of His Majesty King 
Bhumibol Adulyadej of Thailand; 
(2) offers its sincere congratulations to His 
Majesty King Bhumibol and best wishes for contin-
ued prosperity to his Majesty and the Kingdom of 
Thailand; and 
(3) looks forward to continued, enduring ties of 
friendship between the Thai and American people. 
Passed the House of Representatives June 7, 2006. 
Attest: 
KAREN L. HAAS, 
Clerk. 
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at the end of paragraph (4), by inserting ‘‘or’’ at the 
end of paragraph (5), and by inserting after para-
graph (5) the following new paragraph: 
‘‘(6) a Lifetime Savings Account (as defined in 
section 530A),’’. 
(2) EXCESS CONTRIBUTION.—Section 4973 of 
such Code is amended by adding at the end the fol-
lowing new subsection: 
‘‘(h) EXCESS CONTRIBUTIONS TO LIFETIME SAVINGS 
ACCOUNTS.—For purposes of this section—
‘‘(1) IN
GENERAL.—In the case of Lifetime 
Savings Accounts (within the meaning of section 
530A), the term ‘excess contributions’ means the 
sum of—
‘‘(A) the amount by which the amount con-
tributed for the calendar year to such accounts 
(other than qualified rollover contributions (as 
defined in section 530A(d))) exceeds the con-
tribution limit under section 530A(c)(1), and 
‘‘(B) the amount determined under this 
subsection for the preceding calendar year, re-
duced by the excess (if any) of the maximum 
amount allowable as a contribution under sec-
tion 530A(c)(1) for the calendar year over the
amount contributed to the accounts for the cal-
endar year. 
‘‘(2) SPECIAL RULE.—A contribution shall not 
be taken into account under paragraph (1) if such 
contribution (together with the amount of net in-
come attributable to such contribution) is returned 
to the beneficiary before July 1 of the year following 
the year in which the contribution is made.’’. 
(c) FAILURE TO PROVIDE REPORTS ON LIFETIME 
SAVINGS ACCOUNTS.—Paragraph (2) of section 6693(a) 
of the Internal Revenue Code of 1986 (relating to failure 
to provide reports on individual retirement accounts or an-
nuities) is amended by striking ‘‘and’’ at the end of sub-
paragraph (D), by striking the period at the end of sub-
paragraph (E) and inserting ‘‘, and’’, and by adding at 
the end the following new subparagraph: 
‘‘(F) section 530A(g) (relating to Lifetime 
Savings Accounts).’’. 
(d) ROLLOVERS FROM CERTAIN OTHER TAX-FREE 
ACCOUNTS.—
(1) QUALIFIED STATE TUITION PLANS.—Para-
graph (3) of section 529(c) of the Internal Revenue 
Code of 1986 (relating to distributions) is amended 
by adding at the end the following new subpara-
graph:
IV 
109TH CONGRESS 
1ST SESSION 
H. CON. RES. 40 
Expressing the sense of the Congress that, for fiscal year 2006, rates of 
compensation for civilian employees of the United States should be ad-
justed at the same time, and in the same proportion, as are rates 
of compensation for members of the uniformed services. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 1, 2005 
Mr. HOYER (for himself, Mr. TOM DAVIS of Virginia, Ms. NORTON, Mr. 
WYNN, Mr. VAN HOLLEN, Mr. CUMMINGS, Mr. MORAN of Virginia, Mr. 
RUPPERSBERGER, Mr. WOLF, Mr. DAVIS of Illinois, Mr. WAXMAN, and 
Mr. CARDIN) submitted the following concurrent resolution; which was re-
ferred to the Committee on Government Reform 
CONCURRENT RESOLUTION 
Expressing the sense of the Congress that, for fiscal year 
2006, rates of compensation for civilian employees of 
the United States should be adjusted at the same time, 
and in the same proportion, as are rates of compensation 
for members of the uniformed services. 
Whereas all members of the uniformed services and all civil-
ian employees of the United States, often working side by 
side, make significant contributions to the general wel-
fare, defense, and security of the Nation; 
Whereas increases in the pay of members of the uniformed 
services and of civilian employees of the United States 
have not kept pace with increases in the overall pay levels
•HCON 40 IH 
of workers in the private sector, so that there now exists 
(1) a 32.13 percent gap between compensation levels of 
Federal civilian employees and compensation levels of pri-
vate sector workers, and (2) an estimated 4.4 percent 
gap between compensation levels of members of the uni-
formed services and compensation levels of private sector 
workers; and 
Whereas, in almost every year during the past two decades, 
there have been equal adjustments in the compensation 
of members of the uniformed services and the compensa-
tion of civilian employees of the United States: Now, 
therefore, be it 
Resolved by the House of Representatives (the Senate 
concurring), That it is the sense of the Congress that, for 
fiscal year 2006, rates of compensation for all civilian em-
ployees of the United States should be adjusted at the 
same time, and in the same proportion, as are rates of 
compensation for members of the uniformed services. 
Æ
I 
109TH CONGRESS 
1ST SESSION H. R. 1164
To guarantee the right of individuals to receive Social Security benefits 
under title II of the Social Security Act in full with an accurate annual 
cost-of-living adjustment. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 8, 2005
Mr. JONES of North Carolina (for himself and Mr. GOODE) introduced the 
following bill; which was referred to the Committee on Ways and Means 
A BILL 
To guarantee the right of individuals to receive Social Secu-
rity benefits under title II of the Social Security Act 
in full with an accurate annual cost-of-living adjustment.
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 ‘‘Social Security Guar-
antee Act of 2005’’.
SEC. 2. GUARANTEE OF FULL SOCIAL SECURITY BENEFITS 
WITH ACCURATE ANNUAL COST-OF-LIVING 
ADJUSTMENT. 
(a) IN GENERAL.—On a date not later than 90 days 
after the date of the enactment of this Act, the Secretary 
of the Treasury shall issue a benefit guarantee certificate 
to each individual who is determined by the Commissioner 
of Social Security as of such date to be entitled to benefits 
under title II of the Social Security Act (42 U.S.C. 401 
et seq.). The Secretary shall also issue such a certificate 
to any individual on the date such individual is determined 
thereafter to be entitled to benefits under such title. 
(b) BENEFIT GUARANTEE CERTIFICATE.—The ben-
efit guarantee certificate issued pursuant to subsection (a) 
shall represent a legally enforceable guarantee—
(1) of the monthly amount of benefits to which 
the individual is entitled under title II of the Social 
Security Act (as in effect on the date of the issuance 
of the certificate); and 
(2) that the benefits will be adjusted—
(A) not less frequently than annually on 
the basis of an accurate determination of the 
increase in the cost-of-living of the individual; 
and
(B) in accordance with such title (as so in 
effect), to reflect any future changes in the eli-
gibility status of the individual under such title. 
(c) ENTITLEMENT.—Any certificate issued under the 
authority of this section constitutes budget authority in 
advance of appropriations Acts and represents the obliga-
tion of the Federal Government to provide for the payment 
to the individual to whom the certificate is issued benefits 
under title II of the Social Security Act (42 U.S.C. 401 
et seq.) in the amounts set forth in the certificate and 
adjusted thereafter as described in subsection (b)(2).
Æ
I 
109TH CONGRESS 
1ST SESSION H. R. 1165
To amend the Internal Revenue Code of 1986 to allow a credit against 
income tax to holders of bonds issued to finance land and water reclama-
tion of abandoned mine land areas. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 8, 2005
Mr. KANJORSKI (for himself, Mr. MURTHA, Mr. HOLDEN, Mr. UDALL of Colo-
rado, Mrs. CAPITO, Mr. GONZALEZ, and Mr. NEY) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to allow a 
credit against income tax to holders of bonds issued 
to finance land and water reclamation of abandoned mine 
land areas.
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 ‘‘Abandoned Mine Land 
Area Redevelopment Act of 2005’’.
SEC. 2. CREDIT TO HOLDERS OF QUALIFIED ABANDONED 
MINE LAND AREA REDEVELOPMENT BONDS. 
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 30B. CREDIT TO HOLDERS OF QUALIFIED ABAN-
DONED MINE LAND AREA REDEVELOPMENT 
BONDS. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of a tax-
payer who holds a qualified abandoned mine land area re-
development bond on a credit allowance date of such bond 
which occurs during the taxable year, there shall be al-
lowed as a credit against the tax imposed by this chapter 
for such taxable year an amount equal to the sum of the 
credits determined under subsection (b) with respect to 
credit allowance dates during such year on which the tax-
payer holds such bond. 
‘‘(b) AMOUNT OF CREDIT.—
‘‘(1) IN GENERAL.—The amount of the credit 
determined under this subsection with respect to any 
credit allowance date for a qualified abandoned mine 
land area redevelopment bond is 25 percent of the 
annual credit determined with respect to such bond. 
‘‘(2) ANNUAL CREDIT.—The annual credit de-
termined with respect to any qualified abandoned
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘War Profiteering Pre-
vention Act of 2007’’. 
SEC. 2. PROHIBITION OF PROFITEERING. 
(a) PROHIBITION.— 
(1) IN
GENERAL.—Chapter 47 of title 18, 
United States Code, is amended by adding at the 
end the following: 
‘‘§ 1040. War profiteering and fraud 
‘‘(a) PROHIBITION.—Whoever, in any matter involv-
ing a contract with, or the provision of goods or services 
to, the United States or a provisional authority, in connec-
tion with a mission of the United States Government over-
seas, knowingly— 
‘‘(1)(A) executes or attempts to execute a 
scheme or artifice to defraud the United States or 
that authority; or 
‘‘(B) materially overvalues any good or service 
with the intent to defraud the United States or that 
authority; 
shall be fined not more than $1,000,000 or impris-
oned not more than 20 years, or both; or 
‘‘(2) in connection with the contract or the pro-
vision of those goods or services— 
‘‘(A) falsifies, conceals, or covers up by any 
trick, scheme, or device a material fact;
mine land area redevelopment bond is the product 
of—
‘‘(A) the applicable credit rate, multiplied 
by 
‘‘(B) the outstanding face amount of the 
bond. 
‘‘(3) APPLICABLE CREDIT RATE.—For purposes 
of paragraph (1), the applicable credit rate with re-
spect to an issue is the rate equal to an average 
market yield (as of the day before the date of 
issuance of the issue) on outstanding long-term cor-
porate debt obligations (determined under regula-
tions prescribed by the Secretary). 
‘‘(4) SPECIAL RULE FOR ISSUANCE AND RE-
DEMPTION.—In the case of a bond which is issued 
during the 3-month period ending on a credit allow-
ance date, the amount of the credit determined 
under this subsection with respect to such credit al-
lowance date shall be a ratable portion of the credit 
otherwise determined based on the portion of the 3-
month period during which the bond is outstanding. 
A similar rule shall apply when the bond is re-
deemed. 
‘‘(c) QUALIFIED ABANDONED MINE LAND AREA RE-
DEVELOPMENT BOND.—For purposes of this section—
‘‘(1) IN GENERAL.—The term ‘qualified aban-
doned mine land area redevelopment bond’ means 
any bond issued as part of an issue if—
‘‘(A) the issuer is an approved special pur-
pose entity, 
‘‘(B) all of the net proceeds of the issue 
are deposited into either—
‘‘(i) an approved segregated program 
fund, or 
‘‘(ii) a sinking fund for payment of 
principal on the bonds at maturity, 
‘‘(C) the issuer designates such bond for 
purposes of this section, and 
‘‘(D) the term of each bond which is part 
of such issue does not exceed 30 years. 
Not more than 1⁄6 of the net proceeds of an issue 
may be deposited into a sinking fund referred to in 
subparagraph (B)(ii). 
‘‘(2) LIMITATION ON AMOUNT OF BONDS DES-
IGNATED.—The maximum aggregate face amount of 
bonds designated by an approved special purpose en-
tity shall not exceed the portion of the national vol-
ume cap allocated to that entity by the Adminis-
trator of the Environmental Protection Agency.
‘‘(3) NATIONAL
VOLUME
CAP.—The national 
volume cap is $20,000,000,000. The Administrator 
of the Environmental Protection Agency shall allo-
cate such amount among the approved special pur-
pose 
entities, 
except 
that 
not 
less 
than 
$2,000,000,000 of such amount shall be allocated to 
an entity whose comprehensive plan only covers 
abandoned mine land areas containing anthracite 
coal. 
‘‘(4) APPROVED SPECIAL PURPOSE ENTITY.—
The term ‘approved special purpose entity’ means a 
State or local governmental entity, or an entity de-
scribed in section 501(c) and exempt from tax under 
section 501(a), if—
‘‘(A) such entity is established and oper-
ated exclusively to carry out qualified purposes, 
‘‘(B) such entity has a comprehensive plan 
to restore and redevelop abandoned mine land 
areas, and 
‘‘(C) such entity and plan are approved by 
the Administrator of the Environmental Protec-
tion Agency. 
‘‘(5) 
APPROVED
SEGREGATED
PROGRAM 
FUND.—The term ‘approved segregated program 
fund’ means any segregated fund the amounts in
which may be used only for qualified purposes, but 
only if such fund has safeguards approved by such 
Administrator to assure that such amounts are only 
used for such purposes. 
‘‘(d) LIMITATION BASED ON AMOUNT OF TAX.—
‘‘(1) IN GENERAL.—The credit allowed under 
subsection (a) for any taxable year shall not exceed 
the excess of—
‘‘(A) the sum of the regular tax liability 
(as defined in section 26(b)) plus the tax im-
posed by section 55, over 
‘‘(B) the sum of the credits allowable 
under part IV of subchapter A (other than this 
section and subpart C thereof, relating to re-
fundable credits). 
‘‘(2) CARRYOVER OF UNUSED CREDIT.—If the 
credit allowable under subsection (a) for any taxable 
year exceeds the limitation imposed by paragraph 
(1) for such taxable year, the excess shall be carried 
to the succeeding taxable year and added to the 
amount allowable as a credit under subsection (a) 
for such succeeding taxable year. 
‘‘(e) OTHER DEFINITIONS.—For purposes of this 
section—
109TH CONGRESS 
2D SESSION 
H. CON. RES. 415
CONCURRENT RESOLUTION
Whereas in 1982, 1984, 1988, 1990, 1992, 1994, 1996, and 
2000, Congress, by concurrent resolution, declared that it 
deplores the religious persecution by the Government of 
Iran of the Baha’i community and holds the Government 
of Iran responsible for upholding the rights of all Iranian 
nationals, including members of the Baha’i Faith;
•HCON 415 EH 
Whereas on March 20, 2006, the United Nations Special 
Rapporteur on Freedom of Religion or Belief, Ms. Asth-
ma Jahangir, revealed the existence of a confidential let-
ter dated October 29, 2005, from the Chairman of the 
Command Headquarters of Iran’s Armed Forces to the 
Ministry of Information, the Revolutionary Guard, and 
the Police Force, stating that the Supreme Leader, Aya-
tollah Khamenei, had instructed the Command Head-
quarters to identify members of the Baha’i Faith in Iran 
and monitor their activities; 
Whereas the United Nations Special Rapporteur expressed 
‘‘grave concern and apprehension’’ about the implications 
of this letter for the safety of the Baha’i community; 
Whereas in 2005 the Iranian Government initiated a new 
wave of assaults, homes raids, harassment, and deten-
tions against Baha’is, and in December 2005, Mr. 
Zabihullah Mahrami died after 10 years of imprisonment 
on charges of apostasy due to his membership in the 
Baha’i Faith; and 
Whereas beginning in October 2005, an anti-Baha’i campaign 
has been conducted in the state-sponsored Kayhan news-
paper and in broadcast media: Now, therefore, be it
Resolved by the House of Representatives (the Senate 
concurring), That Congress—
(1) condemns the Government of Iran for the 
October 29, 2005 letter, calls on the Government of 
Iran to immediately cease such activities and all ac-
tivities aimed at the repression of the Iranian Baha’i 
community, and continues to hold the Government 
of Iran responsible for upholding all the rights of its
•HCON 415 EH 
nationals, including members of the Baha’i commu-
nity; and 
(2) requests the President to—
(A) call for the Government of Iran to 
emancipate the Baha’i community by granting 
those rights guaranteed by the Universal Dec-
laration of Human Rights and other inter-
national covenants on human rights; 
(B) emphasize that the United States re-
gards the human rights practices of the Govern-
ment of Iran, including its treatment of the 
Baha’i community and other religious minori-
ties, as a significant factor in the foreign policy 
of the United States Government regarding 
Iran; and 
(C) initiate an active and consistent dia-
logue with other governments and the European 
Union in order to persuade the Government of 
Iran to rectify its human rights practices. 
Passed the House of Representatives September 19, 
2006. 
Attest:
Clerk.
109TH CONGRESS 
2D SESSION 
H. CON. RES. 415
CONCURRENT RESOLUTION 
Condemning the repression of the Iranian Baha’i 
community and calling for the emancipation of 
Iranian Baha’is.