datamatters24/research-document-archive huggingface dataset:
a condominium project substantially all of the 
units of which are used as residences. 
‘‘(4) ALLOCATION IN CERTAIN CASES.—If less 
than 80 percent of the use of an item is for nonbusi-
ness purposes, only that portion of the expenditures 
for such item which is properly allocable to use for 
nonbusiness purposes shall be taken into account. 
‘‘(5) WHEN EXPENDITURE MADE; AMOUNT OF 
EXPENDITURE.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), an expenditure with respect 
to an item shall be treated as made when the 
original installation of the item is completed. 
‘‘(B) EXPENDITURES PART OF BUILDING 
CONSTRUCTION.—In the case of an expenditure 
in connection with the construction or recon-
struction of a structure, such expenditure shall 
be treated as made when the original use of the 
constructed or reconstructed structure by the 
taxpayer begins. 
‘‘(C) AMOUNT.—The amount of any ex-
penditure shall be the cost thereof. 
‘‘(6) PROPERTY FINANCED BY SUBSIDIZED EN-
ERGY FINANCING.—For purposes of determining the 
amount of expenditures made by any individual with
respect to any dwelling unit, there shall not be taken 
into account expenditures which are made from sub-
sidized energy financing (as defined in section 
48(a)(4)(C)). 
‘‘(e) BASIS ADJUSTMENTS.—For purposes of this 
subtitle, if a credit is allowed under this section for any 
expenditure with respect to any property, the increase in 
the basis of such property which would (but for this sub-
section) result from such expenditure shall be reduced by 
the amount of the credit so allowed.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 1016(a) of such Code is amended 
by striking ‘‘and’’ at the end of paragraph (27), by 
striking the period at the end of paragraph (28) and 
inserting ‘‘, and’’, and by adding at the end the fol-
lowing new paragraph: 
‘‘(29) to the extent provided in section 36(e), in 
the case of amounts with respect to which a credit 
has been allowed under section 36.’’. 
(2) The table of sections for subpart A of part 
IV of subchapter A of chapter 1 of such Code is 
amended by striking the item relating to section 36 
and inserting after the item relating to section 35 
the following new items: 
‘‘Sec. 36. Residential water conservation. 
‘‘Sec. 37. Overpayments of tax.’’.
IV 
108TH CONGRESS 
1ST SESSION 
H. CON. RES. 312
Recognizing the valuable contributions of higher education faculty in the 
education of our Nation’s students. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 28, 2003
Mr. KILDEE submitted the following concurrent resolution; which was referred 
to the Committee on Education and the Workforce 
CONCURRENT RESOLUTION 
Recognizing the valuable contributions of higher education 
faculty in the education of our Nation’s students.
Whereas the United States system of higher education is 
widely recognized as the finest in the world; 
Whereas that system has traditionally been based on a corps 
of full-time faculty who are attaining tenure based on 
achievements in teaching, research, and service; 
Whereas the Department of Education has documented the 
erosion of that corps of full-time faculty working toward 
tenure over the last 25 years; 
Whereas those faculty members have been replaced with a 
growing number of contingent employees, including part-
time and adjunct faculty, full-time non-tenure-track fac-
ulty, and graduate employees who together represent
•HCON 312 IH 
nearly two-thirds of the instructional workforce in higher 
education; 
Whereas the compensation, benefits, and professional support 
accorded to contingent employees in higher education is 
woefully inadequate in most instances; 
Whereas despite these conditions, part-time and adjunct fac-
ulty, full-time non-tenure-track faculty, and graduate em-
ployees teach with distinction and make major contribu-
tions to the institutions they serve; and 
Whereas demonstrations and other public awareness events 
will be held at colleges and universities all over the 
United States between October 27 and October 31, 2003 
to highlight the contributions of part-time and adjunct 
faculty, full-time non-tenure-track faculty, and graduate 
employees and to call for fair and equitable treatment of 
these employees and a return to the use full-time tenured 
faculty: Now, therefore, be it
Resolved by the House of Representatives (the Senate 
concurring), That the Congress—
(1) recognizes the contributions of over three-
quarters of a million part-time and adjunct faculty, 
full-time non-tenure-track faculty, and graduate em-
ployees who teach in colleges and universities across 
the United States; 
(2) supports the efforts of organizations to 
raise public awareness of the conditions in which 
these contingent employees work; and
HCON 313 RDS 
Whereas Pope John Paul II has articulated the importance 
of individual liberty being undergirded by a ‘‘moral 
order’’, has embraced the poor and oppressed masses of 
the world, and encouraged governments and the faithful 
to attend to the needs of those who are less fortunate; 
Whereas Pope John Paul II has brought hope and inspiration 
to hundreds of millions of people around the world op-
pressed by tyranny, hunger, disease, and despair; 
Whereas Pope John Paul II has worked tirelessly to bring 
peace to regions of the world that have been driven by 
strife, intolerance, hatred, and violence for far too long; 
and 
Whereas the Presidential Medal of Freedom is considered the 
highest civilian award of the United States Government: 
Now, therefore, be it
Resolved by the House of Representatives (the Senate 
concurring), That the Congress urges the President, on 
behalf of the United States, to present the Presidential 
Medal of Freedom to His Holiness, Pope John Paul II, 
in recognition of his significant, enduring, and historic 
contributions to the causes of freedom, human dignity, 
and peace and to commemorate the Silver Jubilee of His
HCON 313 RDS 
Holiness’ inauguration of his ministry as Bishop of Rome 
and Supreme Pastor of the Catholic Church.
Passed the House of Representatives November 18, 
2003. 
Attest: 
JEFF TRANDAHL, 
Clerk.
•HCON 31 IH 
Whereas since assuming the throne in 1999 His Majesty 
King Hamad has successfully steered Bahrain toward de-
veloping a diversified economy and transforming the 
country into a constitutional monarchy; 
Whereas the amended Bahraini Constitution reinforces and 
guarantees the political equality of women and freedom 
of religion; 
Whereas municipal elections were revived in May 2002 and 
a democratically-elected Parliament was formed in Octo-
ber 2002; 
Whereas in these elections women were for the first time ac-
tive participants as both voters and candidates; and 
Whereas His Majesty King Hamad bin Isa Al-Khalifa will 
visit the United States to further strengthen ties between 
the United States and Bahrain: Now, therefore, be it
Resolved by the House of Representatives (the Senate 
concurring), That Congress—
(1) welcomes His Majesty King Hamad bin Isa 
Al-Khalifa of the Kingdom of Bahrain on his visit 
to the United States in February 2003; 
(2) commends Bahrain for its strong support of 
the United States Armed Forces; and 
(3) reiterates its support for continued strong 
relations between the United States and Bahrain.
Æ
IV 
108TH CONGRESS 
1ST SESSION 
H. CON. RES. 317
Expressing the sense of the Congress with respect to the form of cancer 
known as mesothelioma. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 30, 2003
Mr. HOEFFEL submitted the following concurrent resolution; which was 
referred to the Committee on Government Reform 
CONCURRENT RESOLUTION 
Expressing the sense of the Congress with respect to the 
form of cancer known as mesothelioma.
Whereas little is known about mesothelioma, a rare and dead-
ly form of cancer; 
Whereas the main cause of mesothelioma is asbestos expo-
sure; 
Whereas 3,000 Americans die from mesothelioma each year; 
Whereas between 2,500 and 3,000 new cases of the disease 
are diagnosed each year; 
Whereas 30 percent of all mesothelioma victims were exposed 
to asbestos on Naval ships and in shipyards; 
Whereas an exposure to asbestos for as little as one month 
can result in mesothelioma 30 years later;
•HCON 317 IH 
Whereas asbestos was used in the construction of virtually all 
office buildings, public schools, and homes built before 
1975; 
Whereas there is no specific treatment for mesothelioma; 
Whereas the expected survival rate of those diagnosed with 
the disease is between 8 and 12 months; 
Whereas it is believed that many of the firefighters, police of-
ficers, and rescue workers from Ground Zero on 9/11/01 
could be at great risk of contracting mesothelioma in the 
future; and 
Whereas the establishment of a National Mesothelioma 
Awareness Day would raise public awareness about the 
prevalence of mesothelioma and the serious problems as-
sociated with the disease: Now, therefore, be it
Resolved by the House of Representatives (the Senate 
concurring), That the Congress supports the goals and 
ideals of National Mesothelioma Awareness Day.
Æ
756
HJ 2 PP
‘‘(c) NATIONAL GARDEN OF THE UNITED STATES BO-
TANIC GARDEN.—
‘‘(1) IN GENERAL.—Except as provided under
paragraph (2), the United States Capitol Grounds
shall include—
‘‘(A) the National Garden of the United
States Botanic Garden;
‘‘(B) all grounds contiguous to the Adminis-
trative Building of the United States Botanic
Garden, including Bartholdi Park; and
‘‘(C) all grounds bounded by the curblines of
First Street, Southwest on the east; Washington
Avenue, Southwest to its intersection with Inde-
pendence Avenue, and Independence Avenue from
such intersection to its intersection with Third
Street, Southwest on the south; Third Street,
Southwest on the west; and Maryland Avenue,
Southwest on the north.
‘‘(2) MAINTENANCE AND IMPROVEMENTS.—Not-
withstanding subsections (a) and (b), jurisdiction and
control over the buildings on the grounds described in
paragraph (1) shall be retained by the Joint Com-
mittee on the Library, and the Joint Committee on
the Library shall continue to be solely responsible for
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2003. 
SEC. 4. CREDIT FOR WATER CONSERVATION. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to business related credits) is amended by 
adding at the end the following new section: 
‘‘SEC. 45G. COMMERCIAL WATER CONSERVATION CREDIT. 
‘‘(a) IN GENERAL.—For purposes of section 38, in 
the case of a small employer, the credit determined under 
this section for the taxable year is an amount equal to 
10 percent of the aggregate adjusted bases of all qualified 
water conservation property installed in or in connection 
with the principal place of business (within the meaning 
of section 280A(c)(1)) of the taxpayer located in the 
United States. 
‘‘(b) DEFINITIONS.—For purposes of this section— 
‘‘(1) SMALL EMPLOYER.— 
‘‘(A) IN GENERAL.—The term ‘small em-
ployer’ means, with respect to any taxable year, 
any employer if such employer employed an av-
erage of 100 or fewer employees on business 
days during either of the 2 preceding calendar 
years. For purposes of the preceding sentence,
a preceding calendar year may be taken into ac-
count only if the employer was in existence 
throughout such year. 
‘‘(B) EMPLOYERS NOT IN EXISTENCE IN 
PRECEDING YEAR.—In the case of an employer 
which was not in existence throughout the 1st 
preceding taxable year, the determination under 
subparagraph (A) shall be based on the average 
number of employees that it is reasonably ex-
pected such employer will employ on business 
days in the current taxable year. 
‘‘(C) SPECIAL RULES.— 
‘‘(i) CONTROLLED GROUPS.—For pur-
poses of this paragraph, all persons treated 
as a single employer under subsection (b), 
(c), (m), or (o) of section 414 shall be 
treated as 1 employer. 
‘‘(ii) PREDECESSORS.—Any reference 
in this paragraph to an employer shall in-
clude a reference to any predecessor of 
such employer. 
‘‘(2) QUALIFIED WATER CONSERVATION PROP-
ERTY.—The term ‘qualified water conservation prop-
erty’ has the meaning given to such term by section 
36(c)(2).
IV 
108TH CONGRESS 
1ST SESSION 
H. CON. RES. 31
Welcoming His Majesty Shaikh Hamad bin Isa Al-Kalifa, King of the 
Kingdom of Bahrain, on his visit to the United States in February 2003. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 5, 2003
Mr. WILSON of South Carolina (for himself and Mrs. TAUSCHER) submitted 
the following concurrent resolution; which was referred to the Committee 
on International Relations 
CONCURRENT RESOLUTION 
Welcoming His Majesty Shaikh Hamad bin Isa Al-Kalifa, 
King of the Kingdom of Bahrain, on his visit to the 
United States in February 2003.
Whereas the ties between the United States and the Kingdom 
of Bahrain have spanned more than a century, beginning 
with the establishment of the first American hospital in 
the region at the turn of the 20th century; 
Whereas in 1949 Bahrain and the United States Navy estab-
lished a military relationship, thereby demonstrating 
Bahrain’s consistent and strong commitment to both re-
gional and international peace and stability; 
Whereas this cooperative spirit is still evident in Bahrain’s 
support for United States Armed Forces operating in 
Bahrain;
•HCON 323 IH 
week, underscores Secretary Rumsfeld’s gross mis-
management of his responsibilities; 
Whereas by rejecting the advice of his senior military officers 
and sending members of the Armed Forces to war in Iraq 
without adequate planning and sufficient equipment, Sec-
retary Rumsfeld has subjected members of the Armed 
Forces to an unacceptable level of danger, resulting in 
higher casualties and injuries and compromising the suc-
cess of the mission; 
Whereas repeated miscalculations by Secretary Rumsfeld re-
garding the planning and handling of the invasion and 
occupation, as well as the solicitation of assistance from 
the international community, have caused the Armed 
Forces to be caught in a quagmire in Iraq; 
Whereas Secretary Rumsfeld has misled the American people 
in his assessments of the progress of the war and occupa-
tion; and 
Whereas Secretary Rumsfeld has demonstrated a lack of sen-
sitivity in his public statements regarding the war and 
Armed Forces casualties: Now, therefore, be it
Resolved by the House of Representatives (the Senate 
concurring), That Congress urges the President, in light 
of these aforementioned failures, to immediately request 
the resignation of Secretary of Defense Donald Rumsfeld.
Æ
108TH CONGRESS
1ST SESSION
H. CON. RES. 320
CONCURRENT RESOLUTION
Expressing the sense of the Congress regarding the
importance of motorsports.
108TH CONGRESS
1ST SESSION
H. CON. RES. 320
CONCURRENT RESOLUTION
Whereas on March 26, 1903, a century of motorsports was
inaugurated at an automobile race held on a beach in
Volusia County, Florida;
Whereas motorsports are now the fastest growing sports in
the United States;
Whereas races are conducted at numerous motorsports facili-
ties located in every State;
•HCON 320 EH
Whereas racing fans are able to enjoy a wide variety of mo-
torsports sanctioned by organizations that include Cham-
pionship Auto Racing Teams (CART), Grand American
Road Racing (Grand Am), Indy Racing League (IRL),
International Motor Sports Association (IMSA), National
Association 
for 
Stock 
Car 
Automobile 
Racing
(NASCAR), National Hot Rod Association (NHRA),
Sports Car Club of America (SCCA), and United States
Auto Club (USAC);
Whereas the research and development of vehicles used in
motorsports competition directly contributes to improve-
ments of safety and technology in automobiles and other
motor vehicles used by millions of Americans;
Whereas 13,000,000 fans will attend NASCAR races alone in
2003;
Whereas fans of all ages spend a substantial amount of time
at motorsports facilities participating in a variety of
interactive theme and amusement activities surrounding
the races;
Whereas motorsports facilities that provide these theme and
amusement activities contribute millions of dollars to
local and State economies as well as the national econ-
omy; and
Whereas tens of millions of Americans enjoy the excitement
and speed of motorsports every week: Now, therefore, be
it
Resolved by the House of Representatives (the Senate
concurring), That Congress recognizes the importance of
motorsports and its evolution over the past century and
•HCON 320 EH
honors those who have helped create and build this great
American pastime.
Passed the House of Representatives November 19,
2003.
Attest:
Clerk.
H. Con. Res. 320
Agreed to November 20, 2003
One Hundred Eighth Congress
of the
United States of America
AT THE FIRST SESSION
Begun and held at the City of Washington on Tuesday,
the seventh day of January, two thousand and three
Concurrent Resolution
Whereas on March 26, 1903, a century of motorsports was inaugu-
rated at an automobile race held on a beach in Volusia County,
Florida;
Whereas motorsports are now the fastest growing sports in the
United States;
Whereas races are conducted at numerous motorsports facilities
located in every State;
Whereas racing fans are able to enjoy a wide variety of motorsports
sanctioned by organizations that include Championship Auto
Racing Teams (CART), Grand American Road Racing (Grand
Am), Indy Racing League (IRL), International Motor Sports
Association (IMSA), National Association for Stock Car Auto-
mobile Racing (NASCAR), National Hot Rod Association (NHRA),
Sports Car Club of America (SCCA), and United States Auto
Club (USAC);
Whereas the research and development of vehicles used in motor-
sports competition directly contributes to improvements of safety
and technology in automobiles and other motor vehicles used
by millions of Americans;
Whereas 13,000,000 fans will attend NASCAR races alone in 2003;
Whereas fans of all ages spend a substantial amount of time at
motorsports facilities participating in a variety of interactive
theme and amusement activities surrounding the races;
Whereas motorsports facilities that provide these theme and amuse-
ment activities contribute millions of dollars to local and State
economies as well as the national economy; and
Whereas tens of millions of Americans enjoy the excitement and
speed of motorsports every week: Now, therefore, be it
Resolved by the House of Representatives (the Senate concur-
ring), That Congress recognizes the importance of motorsports and
H. Con. Res. 320—2
its evolution over the past century and honors those who have
helped create and build this great American pastime.
Attest:
Clerk of the House of Representatives.
Attest:
Secretary of the Senate.
IV 
108TH CONGRESS 
1ST SESSION 
H. CON. RES. 320
Expressing the sense of the Congress regarding the importance of 
motorsports. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 4, 2003
Mr. FEENEY (for himself and Mr. BOYD) submitted the following concurrent 
resolution; which was referred to the Committee on Government Reform 
CONCURRENT RESOLUTION 
Expressing the sense of the Congress regarding the 
importance of motorsports.
Whereas on March 26, 1903, a century of motorsports was 
inaugurated at an automobile race held on a beach in 
Volusia County, Florida; 
Whereas motorsports are now the fastest growing sports in 
the United States; 
Whereas races are conducted at numerous motorsports facili-
ties located in every State; 
Whereas racing fans are able to enjoy a wide variety of mo-
torsports sanctioned by organizations that include Cham-
pionship Auto Racing Teams (CART), Grand American 
Road Racing (Grand Am), Indy Racing League (IRL), 
International Motor Sports Association (IMSA), National
•HCON 320 IH 
Association 
for 
Stock 
Car 
Automobile 
Racing 
(NASCAR), National Hot Rod Association (NHRA), 
Sports Car Club of America (SCCA), and United States 
Auto Club (USAC); 
Whereas the research and development of vehicles used in 
motorsports competition directly contributes to improve-
ments of safety and technology in automobiles and other 
motor vehicles used by millions of Americans; 
Whereas 13,000,000 fans will attend NASCAR races alone in 
2003; 
Whereas fans of all ages spend a substantial amount of time 
at motorsports facilities participating in a variety of 
interactive theme and amusement activities surrounding 
the races; 
Whereas motorsports facilities that provide these theme and 
amusement activities contribute millions of dollars to 
local and State economies as well as the national econ-
omy; and 
Whereas tens of millions of Americans enjoy the excitement 
and speed of motorsports every week: Now, therefore, be 
it
Resolved by the House of Representatives (the Senate 
concurring), That Congress recognizes the importance of 
motorsports and its evolution over the past century and 
honors those who have helped create and build this great 
American pastime.
Æ
III 
108TH CONGRESS 
1ST SESSION 
H. CON. RES. 320
IN THE SENATE OF THE UNITED STATES 
NOVEMBER 20, 2003
Received 
CONCURRENT RESOLUTION 
Expressing the sense of the Congress regarding the 
importance of motorsports.
Whereas on March 26, 1903, a century of motorsports was 
inaugurated at an automobile race held on a beach in 
Volusia County, Florida; 
Whereas motorsports are now the fastest growing sports in 
the United States; 
Whereas races are conducted at numerous motorsports facili-
ties located in every State;
HCON 320 RDS 
Whereas racing fans are able to enjoy a wide variety of mo-
torsports sanctioned by organizations that include Cham-
pionship Auto Racing Teams (CART), Grand American 
Road Racing (Grand Am), Indy Racing League (IRL), 
International Motor Sports Association (IMSA), National 
Association 
for 
Stock 
Car 
Automobile 
Racing 
(NASCAR), National Hot Rod Association (NHRA), 
Sports Car Club of America (SCCA), and United States 
Auto Club (USAC); 
Whereas the research and development of vehicles used in 
motorsports competition directly contributes to improve-
ments of safety and technology in automobiles and other 
motor vehicles used by millions of Americans; 
Whereas 13,000,000 fans will attend NASCAR races alone in 
2003; 
Whereas fans of all ages spend a substantial amount of time 
at motorsports facilities participating in a variety of 
interactive theme and amusement activities surrounding 
the races; 
Whereas motorsports facilities that provide these theme and 
amusement activities contribute millions of dollars to 
local and State economies as well as the national econ-
omy; and 
Whereas tens of millions of Americans enjoy the excitement 
and speed of motorsports every week: Now, therefore, be 
it
Resolved by the House of Representatives (the Senate 
concurring), That Congress recognizes the importance of 
motorsports and its evolution over the past century and
HCON 320 RDS 
honors those who have helped create and build this great 
American pastime.
Passed the House of Representatives November 19, 
2003. 
Attest: 
JEFF TRANDAHL, 
Clerk.