datamatters24/research-document-archive huggingface dataset:
‘‘(d) OTHER DEFINITIONS AND SPECIAL RULES.—For 
purposes of this section—
‘‘(1) NONQUALIFIED DEFERRED COMPENSATION 
PLAN.—The term ‘nonqualified deferred compensation 
plan’ means any plan that provides for the deferral 
of compensation, other than—
‘‘(A) a qualified employer plan, and 
‘‘(B) any bona fide vacation leave, sick 
leave, compensatory time, disability pay, or 
death benefit plan. 
‘‘(2) QUALIFIED
EMPLOYER
PLAN.—The term 
‘qualified employer plan’ means—
‘‘(A) any plan, contract, pension, account, 
or trust described in subparagraph (A) or (B) of 
section 219(g)(5), and 
‘‘(B) any eligible deferred compensation 
plan (within the meaning of section 457(b)) of 
an employer described in section 457(e)(1)(A). 
‘‘(3) PLAN INCLUDES ARRANGEMENTS, ETC.—The 
term ‘plan’ includes any agreement or arrangement, 
including an agreement or arrangement that includes 
one person. 
‘‘(4) SUBSTANTIAL RISK OF FORFEITURE.—The 
rights of a person to compensation are subject to a 
substantial risk of forfeiture if such person’s rights to
(B) publish in the Federal Register a no-
tice of that availability. 
(d) BOUNDARY
REVISIONS.—The Secretary may 
make such minor revisions in the boundaries designated 
under subsection (c) as may be appropriate to achieve the 
purposes of the Refuge under section 3(b) or to facilitate 
the acquisition of property for the Refuge. 
SEC. 6. CONTINUED PUBLIC SERVICES. 
Nothing in this Act shall be construed as prohibiting 
or preventing, and the Secretary shall not for purposes 
of the Refuge prohibit or prevent—
(1) the continuation or development of commer-
cial or recreational navigation on the Mississippi 
River or Yazoo River; 
(2) necessary construction, operation, or main-
tenance activities associated with the proposed 
Yazoo Backwater Pump Project; 
(3) the construction, improvement, or expansion 
of public port or recreational facilities on the Mis-
sissippi River or Yazoo River; or 
(4) the construction, improvement, or replace-
ment of railroads or interstate highways within the 
selection area described in section 5(c)(2), or bridges 
that cross the Mississippi River, Sunflower River, or 
Yazoo River.
SEC. 7. DEFINITIONS. 
For purposes of this Act: 
(1) REFUGE.—The term ‘‘Refuge’’ means the 
Theodore Roosevelt National Wildlife Refuge estab-
lished under section 3. 
(2) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of the Interior.
Æ
I 
108TH CONGRESS 
1ST SESSION H. R. 2895
To amend the Internal Revenue Code of 1986 to extend bonus depreciation 
for 2 years. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 24, 2003
Mr. WILSON of South Carolina 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 extend 
bonus depreciation for 2 years.
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 ‘‘Bonus Depreciation 
Extension Act of 2003’’. 
SEC. 2. 2-YEAR EXTENSION OF BONUS DEPRECIATION. 
(a) 50-PERCENT BONUS DEPRECIATION.—Section 
168(k)(4) of the Internal Revenue Code of 1986 (as 
amended by the Jobs and Growth Tax Relief Reconcili-
ation Act of 2003) is amended by striking ‘‘January 1,
2005’’ each place it appears and inserting ‘‘January 1, 
2007’’. 
(b) 30-PERCENT BONUS DEPRECIATION.—Section 
168(k)(2) of such Code (as so amended) is amended by 
striking ‘‘January 1, 2005’’ each place it appears and in-
serting ‘‘January 1, 2007’’. 
(c) CONFORMING
AMENDMENT.—The subsection 
heading for section 168(k) of such Code (as so amended) 
is amended by striking ‘‘JANUARY 1, 2005’’ and inserting 
‘‘JANUARY 1, 2007’’.
Æ
(2) by striking ‘‘and’’ at the end of subpara-
graph (E), by redesignating subparagraph (F) as sub-
paragraph (G), and by inserting after subparagraph 
(E) the following new subparagraph: 
‘‘(F) preventing assets or interest expense 
from being taken into account more than once, 
and’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2008. 
SEC. 1082. RECHARACTERIZATION OF OVERALL DOMESTIC 
LOSS. 
(a) GENERAL RULE.—Section 904 is amended by re-
designating subsections (g), (h), (i), (j), and (k) as sub-
sections (h), (i), (j), (k), and (l) respectively, and by insert-
ing after subsection (f) the following new subsection:
‘‘(g) RECHARACTERIZATION OF OVERALL DOMESTIC 
LOSS.—
‘‘(1) GENERAL RULE.—For purposes of this sub-
part and section 936, in the case of any taxpayer who 
sustains an overall domestic loss for any taxable year 
beginning after December 31, 2005, that portion of 
the taxpayer’s taxable income from sources within the 
United States for each succeeding taxable year which 
is equal to the lesser of—
138
‘‘SEC. 5011. INCOME TAX CREDIT FOR WHOLESALER’S AVER-
AGE COST OF CARRYING EXCISE TAX. 
‘‘(a) IN GENERAL.—For purposes of section 38, in the 
case of an eligible wholesaler, the amount of the distilled 
spirits wholesalers credit for any taxable year is the amount 
equal to the product of—
‘‘(1) the number of cases of bottled distilled spir-
its—
‘‘(A) which were bottled in the United 
States, and 
‘‘(B) which are purchased by such whole-
saler during the taxable year directly from the 
bottler of such spirits, and 
‘‘(2) the average tax-financing cost per case for 
the most recent calendar year ending before the begin-
ning of such taxable year. 
‘‘(b) ELIGIBLE WHOLESALER.—For purposes of this 
section, the term ‘eligible wholesaler’ means any person who 
holds a permit under the Federal Alcohol Administration 
Act as a wholesaler of distilled spirits. 
‘‘(c) AVERAGE TAX-FINANCING COST.—
‘‘(1) IN GENERAL.—For purposes of this section, 
the average tax-financing cost per case for any cal-
endar year is the amount of interest which would ac-
crue at the deemed financing rate during a 60-day
propriated pursuant to subsection (b) is less than the 
amount deposited in the Fund pursuant to subsection (a) 
during the previous fiscal year, the amount of budgetary 
resources from offsetting collections for the following fiscal 
year shall be increased by the difference between the 
amount appropriated and the amount so deposited. 
(d) PRESERVATION OF THE CORPUS OF THE NU-
CLEAR WASTE FUND.—(1) Any amount of fees and inter-
est in excess of the amount specified in subsection (a) shall 
be deposited in the Fund and added to the balances in 
the Fund. 
(2) To the extent that the level of budgetary re-
sources from offsetting collections is insufficient to imple-
ment activities under the Act for a fiscal year, there are 
authorized to be appropriated such additional sums as 
may be necessary from the balances in the Fund. 
(3) All receipts, proceeds, recoveries, and interest 
contained in the Fund, including receipts, proceeds, recov-
eries, and interest pursuant to section 302(b)(4) of the 
Act, shall be included in the Secretary’s annual review 
under section 302(a)(4) of the Act.
Æ
139
period on an amount equal to the deemed Federal ex-
cise per case. 
‘‘(2) DEEMED FINANCING RATE.—For purposes 
of paragraph (1), the deemed financing rate for any 
calendar year is the average of the corporate overpay-
ment rates under paragraph (1) of section 6621(a) 
(determined without regard to the last sentence of 
such paragraph) for calendar quarters of such year. 
‘‘(3) DEEMED FEDERAL EXCISE TAX BASED ON 
CASE OF 12 80-PROOF 750ML BOTTLES.—For purposes 
of paragraph (1), the deemed Federal excise tax per 
case is $22.83. 
‘‘(4) NUMBER OF CASES IN LOT.—For purposes 
of this section, the number of cases in any lot of dis-
tilled spirits shall be determined by dividing the 
number of liters in such lot by 9.’’
(b) CONFORMING AMENDMENTS.—
(1) Subsection (b) of section 38 is amended by 
striking ‘‘plus’’ at the end of paragraph (14), by 
striking the period at the end of paragraph (15) and 
inserting ‘‘, plus’’, and by adding at the end the fol-
lowing new paragraph: 
‘‘(16) in the case of an eligible wholesaler (as de-
fined in section 5011(b)), the distilled spirits whole-
saler credit determined under section 5011(a).’’
150
if ‘‘December 31, 1996’’ were substituted for 
‘‘March 4, 2003’’ in section 7874(a), or 
‘‘(iii) a corporation which is an expa-
triated 
entity 
(as 
defined 
in 
section 
7874(a)) with respect to a corporation de-
scribed in clause (i) or (ii).’’. 
(2) 
CONFORMING
AMENDMENT.—Paragraph 
(5)(B)(ii) of section 163(j), as redesignated by para-
graph (1), is amended by striking ‘‘paragraph 
(5)(B)’’ and inserting ‘‘paragraph (6)(B)’’. 
(b) MAINTENANCE OF CURRENT LAW FOR INTEREST 
PAID BY TAXABLE REIT SUBSIDIARIES TO REIT.—
(1) EXCEPTION FROM 163(j).—Paragraph (4) of 
section 163(j), as redesignated by subsection (a), is 
amended by inserting ‘‘and’’ at the end of subpara-
graph (A), by striking ‘‘, and’’ at the end of subpara-
graph (B) and inserting a period, and by striking 
subparagraph (C). 
(2) DISALLOWANCE.—Section 856 is amended by 
adding at the end the following new subsection: 
‘‘(n) LIMITATION ON DEDUCTION FOR INTEREST ON 
CERTAIN
INDEBTEDNESS
OF
TAXABLE
REIT SUB-
SIDIARY.—
‘‘(1) LIMITATION.—
115
(5) the special health care needs of residents of 
rural or frontier areas, or noncontiguous States and 
territories; 
(6) special health care needs arising from envi-
ronmental or occupational health conditions; 
(7) special health care needs arising from unex-
pected occurrences, including epidemics and natural 
disasters; and 
(8) the conduct of environmental health inspec-
tion and monitoring services. 
(b) ALLOCATION.—The special operating expense 
fund shall be allocated as follows: 
(1) Funds for the additional operating expenses 
associated with the care and treatment of users 65 
years of age or older shall be allocated and shall con-
sist of uniform basic capitation amounts multiplied 
by the number of residents 65 years of age or older 
in the respective areas. The basic capitation 
amounts for areas shall be determined by the Na-
tional Health Board, based upon studies of the addi-
tional operating expenses associated with the care 
and treatment of such residents in such areas. 
(2) Funds for the additional operating expenses 
associated with the care and treatment of persons 
confined to full-time residential care institutions
167
‘‘(1) any stock option which is exercised on the 
expatriation date or during the 6-month period before 
such date and to the stock acquired in such exercise, 
if income is recognized under section 83 on or before 
the expatriation date with respect to the stock ac-
quired pursuant to such exercise, and 
‘‘(2) any other specified stock compensation 
which is exercised, sold, exchanged, distributed, 
cashed-out, or otherwise paid during such period in 
a transaction in which income, gain, or loss is recog-
nized in full. 
‘‘(e) DEFINITIONS.—For purposes of this section—
‘‘(1) DISQUALIFIED INDIVIDUAL.—The term ‘dis-
qualified individual’ means, with respect to a cor-
poration, any individual who, at any time during the 
12-month period beginning on the date which is 6 
months before the expatriation date—
‘‘(A) is subject to the requirements of section 
16(a) of the Securities Exchange Act of 1934 
with respect to such corporation or any member 
of the expanded affiliated group which includes 
such corporation, or 
‘‘(B) would be subject to such requirements 
if such corporation or member were an issuer of 
equity securities referred to in such section.
(1) examine the issues of economic and psycho-
logical insecurity of members of the United States 
workforce caused by employment displacement; 
(2) examine the relationship between (A) psy-
chological stress caused by employment insecurity 
and economic insecurity and (B) increased violence 
by employees and former employees in the workplace 
and in their private lives; 
(3) examine the economic and psychological ef-
fects of the decreasing number of well-paid jobs on 
members of the United States workforce; and 
(4) recommend potential solutions, including 
recommendations for legislative and administrative 
action, to alleviate the problems of economic and 
psychological insecurity of members of the United 
States workforce. 
SEC. 5. MEMBERSHIP OF COMMISSION. 
(a) NUMBER AND APPOINTMENT.—The Commission 
shall be composed of 15 members who shall be appointed 
as follows: 
(1) 7 individuals appointed by the President, of 
which—
(A) 2 members shall be individuals who 
represent labor organizations as defined by sec-
(1) Subsection (a) of section 59 is amended by 
striking paragraph (2) and by redesignating para-
graphs (3) and (4) as paragraphs (2) and (3), respec-
tively. 
(2) Section 53(d)(1)(B)(i)(II) is amended by 
striking ‘‘and if section 59(a)(2) did not apply’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2004. 
SEC. 1032. EXPANSION OF EXEMPTION FROM ALTERNATIVE 
MINIMUM TAX FOR SMALL CORPORATIONS. 
(a) IN GENERAL.—Subparagraphs (A) and (B) of sec-
tion 55(e)(1) are each amended by striking ‘‘$7,500,000’’ 
each place it appears and inserting ‘‘$20,000,000’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2004.
SEC. 1033. INCOME AVERAGING FOR FARMERS NOT TO IN-
CREASE ALTERNATIVE MINIMUM TAX. 
(a) IN GENERAL.—Subsection (c) of section 55 (defin-
ing regular tax) is amended by redesignating paragraph 
(2) as paragraph (3) and by inserting after paragraph (1) 
the following new paragraph: 
‘‘(2) COORDINATION
WITH
INCOME
AVERAGING 
FOR FARMERS.—Solely for purposes of this section,
diction may comply with the requirements under this 
subsection for submission of an allocation plan 
through the inclusion of any appropriate information 
in a single consolidated submission used for pur-
poses of applying for other community planning and 
development and housing assistance programs ad-
ministered by the Secretary. 
‘‘(f) FORMS OF ASSISTANCE.—
‘‘(1) IN GENERAL.—Assistance may be distrib-
uted pursuant to this section in the form of capital 
grants, noninterest bearing or low-interest loans or 
advances, deferred payment loans, guarantees, and 
any other forms of assistance approved by the Sec-
retary. 
‘‘(2) REPAYMENTS.—If an eligible recipient 
awards assistance under this section in the form of 
a loan or other mechanism by which funds are later 
repaid to the eligible recipient, any repayments re-
ceived by the eligible recipient shall be distributed by 
the eligible recipient in accordance with the alloca-
tion plan under subsection (e) for the eligible recipi-
ent for the fiscal year in which such repayments are 
made. 
‘‘(g) COORDINATION WITH OTHER ASSISTANCE.—In 
distributing assistance pursuant to this section, each eligi-
ble recipient shall, to the maximum extent practicable, co-
ordinate such distribution with the provision of other Fed-
eral, State, and local housing assistance, including—
‘‘(1) in the case of any State, housing credit 
dollar amounts allocated by the State under section 
42(h) of the Internal Revenue Code of 1986; 
‘‘(2) assistance made available under the 
HOME Investment Partnerships Act (42 U.S.C. 
12721 et seq.) or the community development block 
grant program under title I of the Housing and 
Community Development Act of 1974 (42 U.S.C. 
5301 et seq.); 
‘‘(3) private activity bonds; 
‘‘(4) assistance made available under section 9 
of the United States Housing Act of 1937 (42 
U.S.C. 1437g); 
‘‘(5) assistance made available under section 
8(o) of the United States Housing Act of 1937 (42 
U.S.C. 1437f(o)); 
‘‘(6) assistance made available under title V of 
the Housing Act of 1949 (42 U.S.C. 1471 et seq.); 
and 
‘‘(7) any other housing assistance programs. 
‘‘(h) EFFECT OF ASSISTANCE UNDER PROGRAM.—
Notwithstanding any other provision of law, the provision
243
ministrator of the Small Business Administration, the 
Secretary of Agriculture, the Secretary of Education, the 
Secretary of Labor, and the Secretary of Housing and 
Urban Development shall each—
(1) where appropriate, provide entity-specific 
technical assistance and evidence-based strategies to 
communities that disproportionately experience dis-
parities in health status and healthcare to further 
the purposes served by a health empowerment zone 
program established with a grant under subsection 
(a); 
(2) identify all programs administered by the 
Department of Health and Human Services, Small 
Business Administration, Department of Agri-
culture, Department of Education, Department of 
Labor, and the Department of Housing and Urban 
Development, respectively, that may be used to fur-
ther the purpose of a health empowerment zone pro-
gram established with a grant under subsection (a); 
and 
(3) in administering any program identified 
under paragraph (2), consider the appropriateness of 
giving priority to any individual or entity located in 
communities that disproportionately experience dis-
parities in health status and healthcare served by a
‘‘(5) ELIGIBLE RECIPIENT.—The term ‘eligible 
recipient’ means an eligible State or eligible partici-
pating local jurisdiction. 
‘‘(6) ELIGIBLE
STATE.—The term ‘eligible 
State’ means a State that complies with the require-
ments under section 295(d). 
‘‘(7) ELIGIBLE SUBRECIPIENT.—The term ‘eli-
gible subrecipient’ means a public agency or a non-
profit organization, including a community develop-
ment corporation, a community development finan-
cial institution, a State or local housing trust fund, 
and any other intermediary selected by a State or 
participating local jurisdiction to administer all or a 
portion of the State’s or participating local jurisdic-
tion’s responsibilities under this subtitle. The term 
does not include any public agency or nonprofit or-
ganization that receives money from the Trust Fund 
solely as a developer or owner of housing. 
‘‘(8) EXTREMELY
LOW
VACANCY
RATE.—The 
term ‘extremely low vacancy rate’ means a housing 
or rental vacancy rate of 2 percent or less. 
‘‘(9) EXTREMELY
OLD
HOUSING.—The term 
‘extremely old housing’ means housing that is 45 
years old or older.
for shelter by families with children went unmet 38 
percent of the time in 2002. 
(b) PURPOSE.—The purpose of this Act is to end 
homelessness in the United States. 
TITLE 
I—RECOGNITION 
OF 
HOUSING AS A BASIC HUMAN 
RIGHT 
SEC. 101. RECOGNITION BY SOCIETIES, FAITHS, AND ORGA-
NIZATIONS. 
The Congress hereby acknowledges that the housing 
has been recognized as a basic human right by many and 
varied—
(1) religious and faith organizations; 
(2) States, cities, and counties; 
(3) national and local organizations; 
(4) international organizations, including the 
United Nations through its Declaration of Human 
Rights. 
SEC. 102. ESTABLISHMENT OF GOAL TO END HOMELESS-
NESS. 
The Congress hereby declares that—
(1) the Constitution of the United States of 
America guarantees every American the right to life, 
liberty, and the pursuit of Happiness;
SEC. 3139. MIXTURES OF THIFENSULFURON METHYL AND 
APPLICATION ADJUVANTS. 
Subchapter II of chapter 99 is amended by inserting 
in numerical sequence the following new heading: 
‘‘ 
9902.01.30 
Mixtures of 
thifensulfuron 
methyl (methyl 
3-[[[[(4-methoxy- 
6-methyl-1,3,5- 
triazin-2-yl)- 
amino]carbonyl]- 
amino]sulfonyl]- 
2- 
thiophenecarbox-
ylate) (CAS No. 
79277–27–3) 
and application 
adjuvants (pro-
vided for in sub-
heading 
3808.30.15) .......
Free 
No change 
No change 
On or before 
12/31/2006 
’’. 
SEC. 3140. MIXTURES OF TRIBENURON METHYL AND APPLI-
CATION ADJUVANTS. 
Subchapter II of chapter 99 is amended by inserting 
in numerical sequence the following new heading: 
‘‘ 
9902.01.31 
Mixtures of 
tribenuron meth-
yl (methyl 2- 
[[[[(4-methoxy-6- 
methyl-1,3,5- 
triazin-2- 
yl)methylamino]- 
carbonyl]amino]- 
sulfonyl]-ben-
zoate) (CAS No. 
101200–48–0) 
and application 
adjuvants (pro-
vided for in sub-
heading 
3808.30.15) .......
Free 
No change 
No change 
On or before 
12/31/2006 
’’. 
VerDate Aug 31 2005 
09:25 Apr 11, 2006
Jkt 049200
PO 00000
Frm 00043
Fmt 6652
Sfmt 6201
E:\PICKUP\H3521.EH
H3521
erjones on PROD1PC71 with BILLS
‘‘
9902.02.09
Mixtures of 
cyhalothrin 
(cyclopropanecar-
boxylic acid, 3-
(2-chloro-3,3,3-
trifluoro-1-pro-
penyl)-2,2-di-
methyl-, cyano(3-
phenoxyphenyl)-
methyl ester, 
[1.alpha. 
(S*),3.alpha. 
(Z)]-(.+-.)-) 
(CAS No. 
91465–08–6) 
and application 
adjuvants (pro-
vided for in sub-
heading 
3808.10.25) .......
Free 
No change 
No change 
On or before 
12/31/2006 
’’. 
SEC. 3218. PRIMISULFURON METHYL. 
Subchapter II of chapter 99 is amended by inserting 
in numerical sequence the following new heading:
‘‘
9902.02.10
Benzoic acid, 2-
[[[[[4,6-bis- 
(difluoromethoxy)-
2-pyrimidinyl]- 
amino]carbonyl]- 
amino]sulfonyl]-, 
methyl ester 
(primisulfuron 
methyl) (CAS No. 
86209–51–0) (pro-
vided for in sub-
heading 
2935.00.75) ..........
Free 
No change 
No change 
On or before 
12/31/2006 
’’. 
SEC. 3219. 1,2-CYCLOHEXANEDIONE. 
Subchapter II of chapter 99 is amended by inserting 
in numerical sequence the following new heading:
‘‘
9902.02.11
1,2- 
Cyclohexanedione 
(CAS No. 765–
87–7) (provided 
for in subheading 
2914.29.50) .......
Free 
No change 
No change 
On or before 
12/31/2006 
’’.
ular basis with the Committee on Education 
and the Workforce of the House of Representa-
tives and the Committee on Health, Education, 
Labor, and Pensions of the Senate in carrying 
out the feasibility study required by this sub-
section. 
‘‘(D) DEPARTMENTAL
CONSULTATION.—
The Secretary of Education shall provide such 
assistance to the Advisory Committee as is re-
quested and practicable in conducting the study 
required by this subsection. 
‘‘(5) REPORT.—The Advisory Committee shall, 
not later than one year after the date of enactment 
of the Expanding Opportunities in Higher Education 
Act of 2003, prepare and submit a report on the 
study required by this section to the Committee on 
Education and the Workforce of the House of Rep-
resentatives and the Committee on Health, Edu-
cation, Labor, and Pensions of the Senate, and the 
Secretary of Education. Such report shall include 
any recommendations for legislative changes that the 
Advisory Committee considers appropriate to reform 
the needs analysis methodology and forms for all 
Federal student financial assistance.
(1) by striking ‘‘or (iii)’’ and inserting ‘‘(iii)’’; 
and 
(2) by striking ‘‘and the alien spouse’’ and in-
serting the following: 
‘‘or (iv)(a) subject to section 218A, who is coming 
to the United States to fill a job opportunity for 
temporary full-time employment at a place in the 
United States; or (b) whose status is adjusted under 
section 251 and who (except in the case of a spouse 
or child provided derivative status) is employed in 
the United States; and, except as provided in sec-
tions 218A and 251, the alien spouse’’. 
SEC. 3. ADMISSION OF TEMPORARY H–4A WORKERS. 
(a) IN GENERAL.—Chapter 2 of title II of the Immi-
gration and Nationality Act (8 U.S.C. 1181 et seq.) is 
amended by inserting after section 218 the following: 
‘‘ADMISSION OF TEMPORARY H–4A WORKERS 
‘‘SEC. 218A. (a) PETITION.—In the case of a petition 
under section 214(c) initially to grant an alien non-
immigrant 
status 
described 
in 
section 
101(a)(15)(H)(iv)(a), the Secretary of Homeland Secu-
rity—
‘‘(1) shall impose a fee on the petitioning em-
ployer of—
‘‘(A) $1000, in the case of an employer 
employing more than 500 employees; or