datamatters24/research-document-archive huggingface dataset:
House Calendar No. 20
107TH CONGRESS
1ST SESSION
H. RES. 131
[Report No. 107–56]
RESOLUTION
Waiving a requirement of clause 6(a) of rule XIII
with respect to consideration of certain resolu-
tions reported from the Committee on Rules.
MAY 3, 2001
Referred to the House Calendar and ordered to be
printed
HCON 63 RFS 
ican music and for his work as an ambassador of goodwill 
and democracy. 
Passed the House of Representatives June 14, 2004. 
Attest: 
JEFF TRANDAHL, 
Clerk.
•HJ 51 EH
tion contained in such subsection and inserting in lieu
thereof $7,384,000,000,000.
Passed the House of Representatives April 11, 2003.
Attest:
Clerk.
SEC. 9. AUTHORIZATION OF APPROPRIATIONS. 
There are authorized to be appropriated to the Ad-
ministrator $15,000,000 for each of the fiscal years 2004 
through 2008 to carry out this Act.
Æ
•HCON 102 IH 
Resolved by the House of Representatives (the Senate 
concurring), That, pursuant to Article I, Section 8 of the 
Constitution of the United States, Congress has the sole 
and exclusive power to declare war.
Æ
House Calendar No. 134
107TH CONGRESS
2D SESSION
H. RES. 373
[Report No. 107–381]
RESOLUTION
Providing for consideration of the bill (H.R. 3924)
to authorize telecommuting for Federal contractors.
MARCH 20 (legislative day, MARCH 19), 2002
Referred to the House Calendar and ordered to be
printed
‘‘(1) St. Joe Road. 
‘‘(2) Council Bluffs Road. 
‘‘(3) Sublette cutoff. 
‘‘(4) Applegate route. 
‘‘(5) Old Fort Kearny Road (Oxbow Trail). 
‘‘(6) Childs cutoff. 
‘‘(7) Raft River to Applegate.’’.
Æ
HRES 550 RH 
tion to final passage without intervening motion except: 
(1) one hour of debate on the joint resolution equally di-
vided and controlled by the chairman and ranking minor-
ity member of the Committee on Appropriations; and (2) 
one motion to recommit.
I
107TH CONGRESS
1ST SESSION
H. R. 874
To amend the Internal Revenue Code of 1986 to provide individual income
tax rate reductions and to repeal the phaseouts of the deduction for
personal exemptions and of itemized deductions.
IN THE HOUSE OF REPRESENTATIVES
MARCH 6, 2001
Mr. CRANE 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 provide
individual income tax rate reductions and to repeal the
phaseouts of the deduction for personal exemptions and
of itemized deductions.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE; ETC.
(a) SHORT TITLE.—This Act may be cited as the
‘‘Hidden Rate Elimination Act of 2001’’.
(b) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this Act an amend-
ment or repeal is expressed in terms of an amendment
‘‘(ix) patternmakers,
‘‘(x) foundry technicians,
‘‘(xi) electricians,
‘‘(xii) recreational marine production
and design workers,
‘‘(xiii) 2-way radio technicians,
‘‘(xiv) welders,
‘‘(xv) shipfitters,
‘‘(xvi) propellor machinists,
‘‘(xvii) electronic instrumentation spe-
cialists, and
‘‘(xviii) other highly skilled trades
specified in regulations prescribed by the
Secretary.
Such term shall not include any trade if the
customary apprenticeship period for such trade
is less than 2 years.
‘‘(C) QUALIFIED TRAINING PROGRAM.—
‘‘(i) IN GENERAL.—The term ‘quali-
fied training program’ means a written
plan of study and training for individuals
in, or entering into, highly skilled trades.
‘‘(ii) DESCRIPTION OF PROGRAMS.—A
plan under clause (i) must be a program
(E) Section 63(c)(4)(B).
(F) Section 68(b)(2)(B).
(G) Section 132(f)(6)(A)(ii).
(H) Section 135(b)(2)(B)(ii).
(I) Section 146(d)(2)(B).
(J) Section 151(d)(4).
(K) Section 220(g)(2).
(L) Section 221(g)(1)(B).
(M) Section 512(d)(2)(B).
(N) Section 513(h)(2)(C)(ii).
(O) Section 685(c)(3)(B).
(P) Section 877(a)(2).
(Q) Section 911(b)(2)(D)(ii)(II).
(R) Section 2032A(a)(3)(B).
(S) Section 2503(b)(2)(B).
(T) Section 2631(c)(2).
(U) Section 4001(e)(1)(B).
(V) Section 4261(e)(4)(A)(ii).
(W) Section 6039F(d).
(X) Section 6323(i)(4)(B).
(Y) Section 6334(g)(1)(B).
(Z) Section 6601(j)(3)(B).
(AA) Section 7430(c)(1).
of the credits allowable under subparts A, B, D,
E, and F of this part, over
‘‘(B) the tentative minimum tax for the
taxable year.
‘‘(2) 
TAXABLE
YEARS
BEGINNING
AFTER
2010.—In the case of any taxable year beginning
after 2010, the credit allowable under subsection (a)
to a taxpayer other than a corporation for any tax-
able year shall not exceed 90 percent of the excess
(if any) of—
‘‘(A) regular tax liability of the taxpayer
for such taxable year, over
‘‘(B) the sum of the credits allowable
under subparts A, B, D, E, and F of this
part.’’.
(e) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2000.
Æ
as a single employer under subsection (b), (c),
(m), or (o) of section 414 shall be treated as a
single employer.
‘‘(2) QUALIFIED TRAINING YEAR.—
‘‘(A) IN
GENERAL.—The term ‘qualified
training year’ means each year during the
training period in which the employee received
at least 1,500 hours of training (including on-
the-job training and training at multi-employer
training facilities) from the taxpayer (or any
predecessor) under a qualified training program
as an apprentice in any highly skilled trade.
‘‘(B) HIGHLY SKILLED TRADES.—For pur-
poses of subparagraph (A), the term ‘highly
skilled trades’ means—
‘‘(i) precision machinists,
‘‘(ii) die makers,
‘‘(iii) mold makers,
‘‘(iv) tool and die designers,
‘‘(v) heating, ventilating, air condi-
tioning, refrigeration, and roofing contrac-
tors,
‘‘(vi) the trade of masonry,
‘‘(vii) plumbers,
‘‘(viii) pipefitters,
108TH CONGRESS
1ST SESSION
H. CON. RES. 6
CONCURRENT RESOLUTION
Whereas chronic obstructive pulmonary disease (‘‘COPD’’) is
primarily associated with emphysema and chronic bron-
chitis;
Whereas an estimated 10,000,000 adults in the United States
have been diagnosed by a physician with COPD;
I
107TH CONGRESS
1ST SESSION
H. R. 875
To declare as citizens of the United States certain women who lost citizenship
solely by reason of marriage to an alien prior to September 22, 1922.
IN THE HOUSE OF REPRESENTATIVES
MARCH 6, 2001
Ms. ESHOO (for herself, Mr. WALSH, Mrs. MORELLA, and Mr. GUTIERREZ)
introduced the following bill; which was referred to the Committee on the
Judiciary
A BILL
To declare as citizens of the United States certain women
who lost citizenship solely by reason of marriage to an
alien prior to September 22, 1922.
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 ‘‘Restoration of Wom-
en’s Citizenship Act’’.
SEC. 2. DECLARATION OF CITIZENSHIP FOR CERTAIN
WOMEN WHO LOST CITIZENSHIP SOLELY BY
REASON OF MARRIAGE TO AN ALIEN PRIOR
TO SEPTEMBER 22, 1922.
(a) IN GENERAL.—Notwithstanding any provision of
title III of the Immigration and Nationality Act (8 U.S.C.
1401 et seq.), any woman who was a citizen of the United
States, lost such citizenship solely because the woman
married an alien prior to September 22, 1922, and died
before December 24, 1952, is hereby declared to be a cit-
izen of the United States as of the date of the enactment
of this Act.
(b) NO RETROACTIVE EFFECT.—This Act may not
be construed to affect—
(1) the citizenship of any person other than a
woman described in subsection (a); or
(2) the citizenship before the date of the enact-
ment of this Act of a woman described in subsection
(a).
Æ
I
107TH CONGRESS
1ST SESSION
H. R. 876
To amend the Internal Revenue Code of 1986 to provide a 5-year extension
of the credit for electricity produced from wind.
IN THE HOUSE OF REPRESENTATIVES
MARCH 6, 2001
Mr. FOLEY (for himself, Mr. WELLER, Mr. MATSUI, Mrs. THURMAN, Mr.
WATKINS, Mr. PORTMAN, Mr. RAMSTAD, 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 provide
a 5-year extension of the credit for electricity produced
from wind.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. 5-YEAR EXTENSION OF CREDIT FOR ELEC-
TRICITY PRODUCED FROM WIND.
Section 45(c)(3)(A) of the Internal Revenue Code of
1986 (relating to wind facility) is amended by striking
‘‘2002’’ and inserting ‘‘2007’’.
Æ
of the petition for review upon such official of the
Service shall stay the removal of the alien pending
determination of the petition by the court, unless the
court otherwise directs or unless the alien is con-
victed of an aggravated felony, in which case the
Service shall not stay the removal of the alien pend-
ing determination of the petition of the court unless
the court otherwise directs;
‘‘(4) except as provided in clause (B) of para-
graph (5) of this subsection, the petition shall be de-
termined solely upon the administrative record upon
which the removal order is based and the Attorney
General’s findings of fact, if supported by reason-
able, substantial, and probative evidence on the
record considered as a whole, shall be conclusive;
‘‘(5) whenever any petitioner, who seeks review
of an order under this section, claims to be a na-
tional of the United States and makes a showing
that his claim is not frivolous, the court shall (A)
pass upon the issues presented when it appears from
the pleadings and affidavits filed by the parties that
no genuine issue of material fact is presented; or (B)
where a genuine issue of material fact as to the peti-
tioner’s nationality is presented, transfer the pro-
ceedings to a United States district court for the
I
107TH CONGRESS
1ST SESSION
H. R. 878
To amend the Internal Revenue Code of 1986 to restore the exclusion from
gross income for damage awards for emotional distress.
IN THE HOUSE OF REPRESENTATIVES
MARCH 6, 2001
Mr. FRANK 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 restore
the exclusion from gross income for damage awards for
emotional distress.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. RESTORATION OF EXCLUSION FROM GROSS IN-
COME FOR DAMAGE AWARDS FOR EMO-
TIONAL DISTRESS.
(a) IN GENERAL.—Subsection (a) of section 104 of
the Internal Revenue Code of 1986 (relating to compensa-
tion for injuries or sickness) is amended—
(1) by striking ‘‘physical’’ each place it appears
in paragraph (2), and
(2) by striking the last 2 sentences and insert-
ing the following new sentence: ‘‘For purposes of
paragraph (2), the term ‘personal injuries or sick-
ness’ includes emotional distress.’’
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to amounts received after De-
cember 31, 2000, in taxable years ending after such date.
Æ
erty, reasonable costs and expenses of holding such prop-
erty from February 1990 to the date of final payment,
including damages, if any, and reasonable costs and attor-
neys fees.
Æ
(b) AQUATIC RESOURCES TRUST FUND.—
(1) SPORT
FISH
RESTORATION
ACCOUNT.—
Paragraph (2) of section 9504(b) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘Sur-
face Transportation Extension Act of 2004, Part 
III’’ each place it appears and inserting ‘‘Surface 
Transportation Extension Act of 2004, Part IV’’. 
(2) BOAT SAFETY ACCOUNT.—Subsection (c) of 
section 9504 of such Code is amended—
(A) by striking ‘‘August 1, 2004’’ and in-
serting ‘‘October 1, 2004’’, and 
(B) by striking ‘‘Surface Transportation 
Extension Act of 2004, Part III’’ and inserting 
‘‘Surface Transportation Extension Act of 
2004, Part IV’’. 
(3) EXCEPTION
TO
LIMITATION
ON
TRANS-
FERS.—Paragraph (2) of section 9504(d) of such 
Code is amended by striking ‘‘August 1, 2004’’ and 
inserting ‘‘October 1, 2004’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
(d) 
TEMPORARY
RULE
REGARDING
ADJUST-
MENTS.—During the period beginning on the date of the 
enactment of the Surface Transportation Extension Act
I
107TH CONGRESS
1ST SESSION
H. R. 881
To amend the Fair Labor Standards Act of 1938 to prohibit the issuance
of a certificate for subminimum wages for individuals with impaired
vision or blindness.
IN THE HOUSE OF REPRESENTATIVES
MARCH 6, 2001
Mr. ISAKSON introduced the following bill; which was referred to the
Committee on Education and the Workforce
A BILL
To amend the Fair Labor Standards Act of 1938 to prohibit
the issuance of a certificate for subminimum wages for
individuals with impaired vision or blindness.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. EMPLOYEES WITH IMPAIRED VISION OR BLIND-
NESS.
Section 14(c) of the Fair Labor Standards Act of
1938 (29 U.S.C. 214(c)) is amended—
(1) by redesignating paragraphs (2), (3), (4),
and (5) as paragraphs (3), (4), (5), and (6), respec-
tively; and
(2) by inserting after paragraph (1) the fol-
lowing new paragraph:
‘‘(2) The Secretary shall not issue a certificate under
paragraph (1) to authorize the payment of wages under
subparagraph (A) of such paragraph to any individual by
reason of such individual’s impaired vision or blindness.
For purposes of this paragraph, the term ‘impaired vision
or blindness’ means—
‘‘(A) any limitation in visual acuity or visual
field, including blindness; or
‘‘(B) blindness as determined by visual acuity
which is no better than 20/200 in the better eye with
corrected lenses or visual acuity which, if better than
20/200, is accompanied by a limit to the field of vi-
sion in the better eye to such a degree that its
widest diameter subtends an angle of no greater
than 20 degrees.’’.
Æ
I
107TH CONGRESS
1ST SESSION
H. R. 882
To amend the Internal Revenue Code of 1986 to provide economic relief
to farmers and ranchers, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
MARCH 6, 2001
Mr. ISAKSON 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 provide
economic relief to farmers and ranchers, 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; AMENDMENT OF 1986 CODE.
(a) SHORT TITLE.—This Act may be cited as the
‘‘Paul Coverdell Open Space Conservation Farmers and
Ranchers Relief Act of 2001’’.
(b) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this Act an amend-
ment or repeal is expressed in terms of an amendment
to, or repeal of, a section or other provision, the reference
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986.
SEC. 2. FINDINGS AND PURPOSE.
(a) FINDINGS.—Congress finds the following:
(1) Tax and economic policies have for a sus-
tained period of time inadvertently created a busi-
ness context for our Nation’s farming and ranching
families that, among other negative impacts, has
forced a significant number of them to liquidate
their land holdings and leave the business of farming
and ranching.
(2) This has particularly been the case in areas
surrounding growing urban centers and resort des-
tinations.
(3) Not only has this cost the Nation the his-
toric cultural and economic advantages of its farm-
ing and ranching communities, but it has frag-
mented many of our Nation’s large landscapes.
(4) The impact of this has been to deprive
many areas of open green space, which in turn has
not only negatively affected our human settlements
through the resulting sprawl, but has also dramati-
cally reduced the amount of sustaining habitat for
our natural communities of plants and animals.
(b) PURPOSE.—The purpose of this Act is to provide
an economic mechanism that will address the issues de-
scribed in subsection (a) in a manner that will reduce the
current unfair economic burden carried by the Nation’s
farming and ranching families while also protecting our
lands in a manner that keeps them subject to private own-
ership, available for farming and ranching, and supportive
of our surviving but threatened natural communities of
plants and animals.
SEC. 3. QUALIFIED CONSERVATION CREDIT.
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 (relating to other credits) is
amended by adding at the end the following new section:
‘‘SEC. 30B. QUALIFIED CONSERVATION CREDIT.
‘‘(a) GENERAL RULE.—There shall be allowed as a
credit against the tax imposed by this subtitle, in the case
of a qualified conservation organization, the amount of the
taxpayer’s qualified conservation expenditures for the tax-
able year.
‘‘(b) QUALIFIED CONSERVATION EXPENDITURES.—
For purposes of this section—
‘‘(1) IN
GENERAL.—The term ‘qualified con-
servation expenditures’ means the sum of the quali-
fied conservation organization’s—
‘‘(A) acquisition costs, and
‘‘(2) The President may submit to the Speaker of the
House of Representatives and the President of the Senate
a proposal for legislation authorizing such a nomination
after publication of a finding under paragraph (1)(A) for
the nomination.
‘‘(e) The Secretary of the Interior shall object to the
inclusion of any property in the United States on the list
of World Heritage in Danger established under Article
11.4 of the Convention, unless—
‘‘(1) the Secretary has submitted to the Speak-
er of the House of Representatives and the Presi-
dent of the Senate a report describing—
‘‘(A) the necessity for including that prop-
erty on the list;
‘‘(B) the natural resources associated with
the property; and
‘‘(C) the impacts that inclusion of the
property on the list would have on existing and
future uses of the property and other property
located within 10 miles of the property pro-
posed for inclusion; and
‘‘(2) the Secretary is specifically authorized to
assent to the inclusion of the property on the list,
by a joint resolution of the Congress after the date
of submittal of the report required by paragraph (1).
lowing: ‘‘unless the bond being refunded would, if issued
as of the date of such refunding, not be classified as a
private activity bond under section 141’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to advance refunding bonds
issued after the date of the enactment of this Act.
Æ
propriated, from any amounts appropriated under the
Housing Certificate Fund account of the Department of
Housing and Urban Development for assistance under sec-
tion 8 of the United States Housing Act of 1937, such
sums as may be necessary for renewing expiring grants
under this subtitle.’’.
Æ
TITLE II—NATIONAL COASTAL
RESERVES
SEC. 201. POLICIES.
(a) DECLARATION OF POLICY.—Section 303 of the
Coastal Zone Management Act of 1972 (16 U.S.C. 1452)
is amended by striking ‘‘and’’ after the semicolon in para-
graph (5), by striking the period at the end of paragraph
(6) and inserting a semicolon, and by adding at the end
the following:
‘‘(7) to use Federal, State, and community
partnerships developed through the system estab-
lished by section 315 to improve the understanding,
stewardship, and management of coastal areas; and
‘‘(8) to encourage the development, application,
and transfer to local, State, and Federal resources
managers of innovative coastal and estuarine re-
sources management technologies and techniques
that promote the long-term conservation of coastal
and estuarine resources.’’.
SEC. 202. NATIONAL COASTAL RESERVE SYSTEM.
Section 315 of such Act (16 U.S.C. 1461(b)) is
amended to read as follows:
‘‘NATIONAL COASTAL RESERVE SYSTEM
‘‘SEC. 315. (a) ESTABLISHMENT OF THE SYSTEM.—
tribution of an interest in a qualified conservation
organization (as defined in section 30B(c)) that has
acquired 1 or more qualified real property interests
in transactions to which section 30B applies.’’.
(4) CLASSIFICATION
AS
PARTNERSHIP.—Sec-
tion 761(a) is amended by adding at the end the fol-
lowing new sentence: ‘‘Such term also includes an
organization described in either section 30B(c)(2) or
section 30B(c)(3).’’.
(5) CLERICAL AMENDMENT.—The table of sec-
tions for subpart B of part IV of subchapter A of
chapter 1 is amended by adding at the end the fol-
lowing new item:
‘‘Sec. 30B. Qualified conservation credit.’’.
(e) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2001.
Æ
I
107TH CONGRESS
1ST SESSION
H. R. 884
To amend the Internal Revenue Code of 1986 to permit advanced refunding
of private activity bonds with governmental bonds under certain limited
circumstances.
IN THE HOUSE OF REPRESENTATIVES
MARCH 6, 2001
Mr. ISAKSON 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 permit
advanced refunding of private activity bonds with govern-
mental bonds under certain limited circumstances.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. ADVANCED REFUNDING OF PRIVATE ACTIVITY
BONDS WITH GOVERNMENTAL BONDS UNDER
CERTAIN LIMITED CIRCUMSTANCES.
(a) IN GENERAL.—Paragraph (2) of section 149(d)
of the Internal Revenue Code of 1986 (relating to ad-
vanced refunding of certain private activity bonds) is
amended by inserting before the period at the end the fol-
I
107TH CONGRESS
1ST SESSION
H. R. 885
To amend the Internal Revenue Code of 1986 to exclude from gross income
certain scholarships related to health professions.
IN THE HOUSE OF REPRESENTATIVES
MARCH 6, 2001
Mrs. JOHNSON of Connecticut 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 exclude
from gross income certain scholarships related to health
professions.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. EXCLUSION OF CERTAIN AMOUNTS RECEIVED
UNDER THE NATIONAL HEALTH SERVICE
CORPS SCHOLARSHIP PROGRAM, THE F. ED-
WARD HEBERT ARMED FORCES HEALTH PRO-
FESSIONS SCHOLARSHIP AND FINANCIAL AS-
SISTANCE PROGRAM, AND CERTAIN OTHER
PROGRAMS.
(a) IN GENERAL.—Section 117(c) of the Internal
Revenue Code of 1986 (relating to the exclusion from
gross income amounts received as a qualified scholarship)
is amended—
(1) by striking ‘‘Subsections (a)’’ and inserting
the following:
‘‘(1) IN GENERAL.—Except as provided in para-
graph (2), subsections (a)’’, and
(2) by adding at the end the following new
paragraph:
‘‘(2) EXCEPTIONS.—Paragraph (1) shall not
apply to any amount received by an individual
under—
‘‘(A) the National Health Service Corps
Scholarship 
program 
under 
section
338A(g)(1)(A) of the Public Health Service
Act,
‘‘(B) the Armed Forces Health Professions
Scholarship and Financial Assistance program
under subchapter I of chapter 105 of title 10,
United States Code,
‘‘(C) the National Institutes of Health Un-
dergraduate Scholarship program under section
487D of the Public Health Service Act, or
‘‘(D) any State program determined by the
Secretary to have substantially similar objec-
tives as such programs.’’.
(b) EFFECTIVE DATES.—
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by subsection (a)
shall apply to amounts received in taxable years be-
ginning after December 31, 1993.
(2) STATE
PROGRAMS.—Section 117(c)(2)(D)
of the Internal Revenue Code of 1986 (as added by
the amendments made by subsection (a)) shall apply
to amounts received in taxable years beginning after
December 31, 2001.
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