datamatters24/research-document-archive huggingface dataset:
January 1, 2004. When issuing proposed findings and 
final determinations on Federal acknowledgment or rec-
ognition of an Indian tribe, the Secretary of the Interior 
shall publish in the Federal Register detailed findings on 
each of those criteria. Such findings shall be accompanied 
by a report under part 83 of title 25, Code of Federal 
Regulations as in effect on January 1, 2004. This section 
shall apply to all petitions regarding which such findings 
and report have not been issued as of the date of the en-
actment of this Act. 
(b) PROHIBITION ON MODIFICATION OF REGULA-
TIONS.—Secretary of the Interior may not modify, amend, 
nulify, or change in any way the criteria listed in part 83 
of title 25, Code of Federal Regulations, as in effect on 
January 1, 2004. 
SEC. 2. REPEAL OF REVOLVING DOOR EXEMPTION. 
Section 104(j) of the Indian Self-Determination and 
Education Assistance Act (25 U.S.C. 450i(j)) is repealed. 
Æ
I 
108TH CONGRESS 
2D SESSION 
H. R. 4213 
To provide uniform criteria for the administrative acknowledgment and 
recognition of Indian tribes, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 22, 2004 
Mr. SIMMONS (for himself, Mrs. JOHNSON of Connecticut, Mr. SHAYS, Ms. 
DELAURO, and Mr. LARSON of Connecticut) introduced the following bill; 
which was referred to the Committee on Resources 
A BILL 
To provide uniform criteria for the administrative acknowl-
edgment and recognition of Indian tribes, 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. UNIFORM CRITERIA FOR ADMINISTRATIVE AC-
KNOWLEDGMENT AND RECOGNITION OF IN-
DIAN TRIBES. 
(a) IN GENERAL.—Federal acknowledgment or rec-
ognition shall not be granted to an Indian tribe unless the 
Indian tribe has met all of the criteria listed in part 83 
of title 25, Code of Federal Regulations, as in effect on
I 
108TH CONGRESS 
2D SESSION 
H. R. 4216
To amend the Internal Revenue Code of 1986 to provide a refundable credit 
of $500 to public safety volunteers. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 22, 2004
Mr. VITTER 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 refundable credit of $500 to public safety volunteers.
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 ‘‘Volunteer First Re-
sponders Tax Relief Act of 2004’’. 
SEC. 2. REFUNDABLE CREDIT FOR PUBLIC SAFETY VOLUN-
TEERS. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
1986 (relating to refundable credits) is amended by insert-
ing after section 35 the following new section: 
‘‘SEC. 35A. PUBLIC SAFETY VOLUNTEERS. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible public safety volunteer, there shall be allowed as a 
credit against the tax imposed by this chapter for the tax-
able year an amount equal to $500. 
‘‘(b) ELIGIBLE PUBLIC SAFETY VOLUNTEER.—For 
purposes of this section, the term ‘eligible public safety 
volunteer’ means an individual who is a volunteer for more 
than half of the taxable year with a public safety organiza-
tion, including any organization of firefighters, emergency 
medical personnel, or other first responders to emer-
gencies.’’.
(b) CONFORMING AMENDMENTS.—
(1) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting ‘‘or 
35A’’ after ‘‘section 35’’. 
(2) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of such Code is 
amended by inserting after the item relating to sec-
tion 35 the following new item:
‘‘Sec. 35A. Public safety volunteers.’’.
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2004.
Æ
I 
108TH CONGRESS 
2D SESSION 
H. R. 4217 
To amend title 32, United States Code, to rename the National Guard 
Challenge Program as the National Guard Youth Challenge Program, 
to increase the maximum Federal share of the costs of State programs 
under the National Youth Guard Challenge Program, and for other 
purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 22, 2004 
Mr. WILSON of South Carolina (for himself, Mr. BARTLETT of Maryland, Mr. 
JOHN, Mr. ALEXANDER, Mr. CASE, Mr. JEFFERSON, Mr. GREEN of Wis-
consin, Mr. BLUMENAUER, Mr. BAKER, Mr. DEFAZIO, Mr. WALDEN of 
Oregon, Mrs. CAPITO, Mr. MCCRERY, and Mr. YOUNG of Alaska) intro-
duced the following bill; which was referred to the Committee on Armed 
Services 
A BILL 
To amend title 32, United States Code, to rename the Na-
tional Guard Challenge Program as the National Guard 
Youth Challenge Program, to increase the maximum 
Federal share of the costs of State programs under the 
National Youth Guard Challenge Program, 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. NATIONAL GUARD YOUTH CHALLENGE PRO-
GRAM. 
(a) MAXIMUM FEDERAL SHARE OF COSTS OF STATE 
PROGRAMS.—Subsection (d) of section 509 of title 32, 
United States Code, is amended to read as follows: 
‘‘(d) MATCHING FUNDS REQUIRED.—The amount of 
assistance provided under this section to a State program 
of the National Guard Youth Challenge Program may not 
exceed— 
‘‘(1) for fiscal year 2005, 65 percent of the 
costs of operating the State program during that 
year; 
‘‘(2) for fiscal year 2006, 70 percent of the 
costs of operating the State program during that 
year; 
‘‘(3) for fiscal year 2007 and each subsequent 
fiscal year, 75 percent of the costs of operating the 
State program during that year.’’. 
(b) AUTHORIZATION
OF
APPROPRIATIONS.—Sub-
section (b)(2) of such section is amended by striking ‘‘in 
fiscal year 2001 or 2002 may not exceed $62,500,000’’ 
and inserting ‘‘in fiscal year 2005 may not exceed 
$82,593,200’’. 
(c) REDESIGNATION OF PROGRAM.—Such section is 
further amended by striking ‘‘National Guard Challenge
IIB 
108TH CONGRESS 
2D SESSION 
H. R. 4218 
IN THE SENATE OF THE UNITED STATES 
JULY 8, 2004 
Received; read twice and referred to the Committee on Commerce, Science, 
and Transportation 
AN ACT 
To amend the High-Performance Computing Act of 1991. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
Program’’ each place it appears and inserting ‘‘National 
Guard Youth Challenge Program’’. 
Æ
HR 4218 RFS 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘High-Performance 
Computing Revitalization Act of 2004’’. 
SEC. 2. DEFINITIONS. 
Section 4 of the High-Performance Computing Act 
of 1991 (15 U.S.C. 5503) is amended— 
(1) in paragraph (2), by inserting ‘‘and multi-
disciplinary teams of researchers’’ after ‘‘high-per-
formance computing resources’’; 
(2) in paragraph (3)— 
(A) by striking ‘‘scientific workstations,’’; 
(B) by striking ‘‘(including vector super-
computers and large scale parallel systems)’’; 
(C) by striking ‘‘and applications’’ and in-
serting ‘‘applications’’; and 
(D) by inserting ‘‘, and the management of 
large data sets’’ after ‘‘systems software’’; 
(3) in paragraph (4), by striking ‘‘packet 
switched’’; and 
(4) by amending paragraphs (5) and (6) to 
read as follows: 
‘‘(5) ‘Program’ means the High-Performance 
Computing Research and Development Program de-
scribed in section 101; and 
‘‘(6) ‘Program Component Areas’ means the 
major subject areas under which are grouped related
I 
108TH CONGRESS 
2D SESSION 
H. R. 4219
To provide an extension of highway, highway safety, motor carrier safety, 
transit, and other programs funded out of the Highway Trust Fund 
pending enactment of a law reauthorizing the Transportation Equity 
Act for the 21st Century. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 27, 2004
Mr. PETRI (for himself, Mr. YOUNG of Alaska, Mr. OBERSTAR, and Mr. LI-
PINSKI) introduced the following bill; which was referred to the Com-
mittee on Transportation and Infrastructure, and in addition to the Com-
mittees on Ways and Means, Resources, and Science, for a period to be 
subsequently determined by the Speaker, in each case for consideration 
of such provisions as fall within the jurisdiction of the committee con-
cerned 
A BILL 
To provide an extension of highway, highway safety, motor 
carrier safety, transit, and other programs funded out 
of the Highway Trust Fund pending enactment of a 
law reauthorizing the Transportation Equity Act for the 
21st Century.
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 ‘‘Surface Transpor-
tation Extension Act of 2004, Part II’’.
H. R. 4219
One Hundred Eighth Congress
of the
United States of America
AT THE SECOND SESSION
Begun and held at the City of Washington on Tuesday,
the twentieth day of January, two thousand and four
An Act
To provide an extension of highway, highway safety, motor carrier safety, transit,
and other programs funded out of the Highway Trust Fund pending enactment
of a law reauthorizing the Transportation Equity Act for the 21st Century.
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Surface Transportation Extension
Act of 2004, Part II’’.
SEC. 2. ADVANCES.
(a) IN GENERAL.—Section 2(a) of the Surface Transportation
Extension Act of 2003 (23 U.S.C. 104 note; 117 Stat. 1110; 118
Stat. 478) is amended by striking ‘‘and the Surface Transportation
Extension Act of 2004’’ and inserting ‘‘, the Surface Transportation
Extension Act of 2004, and the Surface Transportation Extension
Act of 2004, Part II’’.
(b) PROGRAMMATIC DISTRIBUTIONS.—
(1) SPECIAL
RULES
FOR
MINIMUM
GUARANTEE.—Section
2(b)(4) of such Act is amended by striking ‘‘$1,633,333,333’’
and inserting ‘‘$2,100,000,000’’.
(2) EXTENSION OF OFF-SYSTEM BRIDGE SETASIDE.—Section
144(g)(3) of title 23, United States Code, is amended by striking
‘‘April 30’’ inserting ‘‘June 30’’.
(c) 
AUTHORIZATION
OF
CONTRACT
AUTHORITY.—Section
1101(c)(1) of the Transportation Equity Act for the 21st Century
(117 Stat. 1111; 118 Stat. 478) is amended by striking
‘‘$18,876,841,666 for the period of October 1, 2003, through April
30, 2004’’ and inserting ‘‘$24,270,225,000 for the period of October
1, 2003, through June 30, 2004’’.
(d) LIMITATION ON OBLIGATIONS.—Section 2(e) of the Surface
Transportation Extension Act of 2003 (117 Stat. 1111; 118 Stat.
478) is amended—
(1) in paragraph (1)—
(A) in the matter preceding subparagraph (A) by
striking ‘‘April 30’’ and inserting ‘‘June 30’’;
(B) in subparagraph (A) by inserting after ‘‘of 2004’’
the following: ‘‘and the Surface Transportation Extension
Act of 2004, Part II’’; and
(C) in subparagraph (B) by striking ‘‘7⁄12’’ and inserting
‘‘9⁄12’’;
(2) in paragraph (2)—
(A) by striking ‘‘April 30’’ and inserting ‘‘June 30’’;
II 
108TH CONGRESS 
2D SESSION 
H. R. 4219 
IN THE SENATE OF THE UNITED STATES 
APRIL 28, 2004 
Received 
AN ACT 
To provide an extension of highway, highway safety, motor 
carrier safety, transit, and other programs funded out 
of the Highway Trust Fund pending enactment of a 
law reauthorizing the Transportation Equity Act for the 
21st Century.
HR 4219 RDS 
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 ‘‘Surface Transpor-
tation Extension Act of 2004, Part II’’. 
SEC. 2. ADVANCES. 
(a) IN GENERAL.—Section 2(a) of the Surface 
Transportation Extension Act of 2003 (23 U.S.C. 104 
note; 117 Stat. 1110; 118 Stat. 478) is amended by strik-
ing ‘‘and the Surface Transportation Extension Act of 
2004’’ and inserting ‘‘, the Surface Transportation Exten-
sion Act of 2004, and the Surface Transportation Exten-
sion Act of 2004, Part II’’. 
(b) PROGRAMMATIC DISTRIBUTIONS.— 
(1) SPECIAL
RULES
FOR
MINIMUM
GUAR-
ANTEE.—Section 2(b)(4) of such Act is amended by 
striking 
‘‘$1,633,333,333’’ 
and 
inserting 
‘‘$2,100,000,000’’. 
(2) EXTENSION OF OFF-SYSTEM BRIDGE SET-
ASIDE.—Section 144(g)(3) of title 23, United States 
Code, is amended by striking ‘‘April 30’’ inserting 
‘‘June 30’’. 
(c) AUTHORIZATION OF CONTRACT AUTHORITY.— 
Section 1101(c)(1) of the Transportation Equity Act for 
the 21st Century (117 Stat. 1111; 118 Stat. 478) is
ican Public Policy Act of 1992 (20 U.S.C. 5609) is amend-
ed by striking subsection (b) and inserting the following: 
‘‘(b) 
ENVIRONMENTAL
DISPUTE
RESOLUTION 
FUND.—There is authorized to be appropriated to the En-
vironmental Dispute Resolution Fund established by sec-
tion 10 $4,000,000 for each of fiscal years 2004 through 
2008, of which—
‘‘(1) $3,000,000 shall be used to pay operations 
costs (including not more than $1,000 for official re-
ception and representation expenses); and 
‘‘(2) $1,000,000 shall be used for grants or 
other appropriate arrangements to pay the costs of 
services provided in a neutral manner relating to, 
and to support the participation of non-Federal enti-
ties (such as State and local governments, tribal 
governments, nongovernmental organizations, and 
individuals) in, environmental conflict resolution pro-
ceedings involving Federal agencies.’’.
Æ
HR 4226 RFS 
istration with the International Registry relat-
ing to such assignment, interest, or sale shall 
not be valid after the 60th day following the 
date of the filing unless documents eligible for 
recording under subsection (a) relating to such 
notice are filed for recordation on or before 
such 60th day. 
‘‘(3) AUTHORIZATION
FOR
REGISTRATION
OF 
AIRCRAFT.—A registration with the International 
Registry relating to an aircraft described in para-
graph (1) (other than subparagraph (C)) is valid 
only if (A) the person seeking the registration first 
files documents eligible for recording under sub-
section (a) and relating to the registration with the 
United States Entry Point, and (B) the United 
States Entry Point authorizes the registration.’’. 
SEC. 4. REGULATIONS. 
(a) IN GENERAL.—The Administrator of the Federal 
Aviation Administration shall issue regulations necessary 
to carry out this Act, including any amendments made by 
this Act. 
(b) CONTENTS OF REGULATIONS.—Regulations to be 
issued under this Act shall specify, at a minimum, the re-
quirements for—
(1) a detailed description of the actions taken 
to implement the requirements of the amendments 
made by this Act and prevent evasions of such re-
quirements; 
(2) pertinent information on the impact of such 
requirements on the financial services; and 
(3) such recommendations for legislative or ad-
ministrative actions as the Secretary may determine 
to be appropriate.
Æ
HR 4222 RFS 
SECTION 1. DESIGNATION. 
The facility of the United States Postal Service lo-
cated at 550 Nebraska Avenue in Kansas City, Kansas, 
shall be known and designated as the ‘‘Newell George Post 
Office Building’’. 
SEC. 2. REFERENCES. 
Any reference in a law, map, regulation, document, 
paper, or other record of the United States to the facility 
referred to in section 1 shall be deemed to be a reference 
to the ‘‘Newell George Post Office Building’’. 
Passed the House of Representatives June 21, 2004. 
Attest: 
JEFF TRANDAHL, 
Clerk.
108TH CONGRESS
1ST SESSION
H. R. 421
AN ACT
To reauthorize the United States Institute for En-
vironmental Conflict Resolution, and for other
purposes.
108TH CONGRESS
1ST SESSION
H. R. 421
AN ACT
To reauthorize the United States Institute for Environmental
Conflict Resolution, and for other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Environmental Policy
and Conflict Resolution Advancement Act of 2003’’.
SEC. 2. ENVIRONMENTAL DISPUTE RESOLUTION FUND.
Section 13 of the Morris K. Udall Scholarship and
Excellence in National Environmental and Native Amer-
ican Public Policy Act of 1992 (20 U.S.C. 5609) is amend-
ed by striking subsection (b) and inserting the following:
‘‘(b) 
ENVIRONMENTAL
DISPUTE
RESOLUTION
FUND.—There is authorized to be appropriated to the En-
vironmental Dispute Resolution Fund established by sec-
tion 10 $4,000,000 for each of fiscal years 2004 through
2008, of which—
‘‘(1) $3,000,000 shall be used to pay operations
costs (including not more than $1,000 for official re-
ception and representation expenses); and
‘‘(2) $1,000,000 shall be used for grants or
other appropriate arrangements to pay the costs of
services provided in a neutral manner relating to,
and to support the participation of non-Federal enti-
ties (such as State and local governments, tribal
governments, nongovernmental organizations, and
individuals) in, environmental conflict resolution pro-
ceedings involving Federal agencies.’’.
Passed the House of Representatives November 19,
2003.
Attest:
Clerk.
H. R. 421
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
An Act
To reauthorize the United States Institute for Environmental Conflict Resolution,
and for other purposes.
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Environmental Policy and Conflict
Resolution Advancement Act of 2003’’.
SEC. 2. ENVIRONMENTAL DISPUTE RESOLUTION FUND.
Section 13 of the Morris K. Udall Scholarship and Excellence
in National Environmental and Native American Public Policy Act
of 1992 (20 U.S.C. 5609) is amended by striking subsection (b)
and inserting the following:
‘‘(b) ENVIRONMENTAL DISPUTE RESOLUTION FUND.—There is
authorized to be appropriated to the Environmental Dispute Resolu-
tion Fund established by section 10 $4,000,000 for each of fiscal
years 2004 through 2008, of which—
‘‘(1) $3,000,000 shall be used to pay operations costs
(including not more than $1,000 for official reception and rep-
resentation expenses); and
‘‘(2) $1,000,000 shall be used for grants or other appropriate
arrangements to pay the costs of services provided in a neutral
manner relating to, and to support the participation of non-
Federal entities (such as State and local governments, tribal
governments, nongovernmental organizations, and individuals)
H. R. 421—2
in, environmental conflict resolution proceedings involving Fed-
eral agencies.’’.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.
I 
108TH CONGRESS 
1ST SESSION 
H. R. 421
To reauthorize the United States Institute for Environmental Conflict 
Resolution, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 28, 2003
Mr. KOLBE (for himself, Mr. PASTOR, Mr. UDALL of Colorado, Mr. UDALL 
of New Mexico, Mr. GEORGE MILLER of California, and Mr. GRIJALVA) 
introduced the following bill; which was referred to the Committee on 
Education and the Workforce, and in addition to the Committee on Re-
sources, for a period to be subsequently determined by the Speaker, in 
each case for consideration of such provisions as fall within the jurisdic-
tion of the committee concerned 
A BILL 
To reauthorize the United States Institute for Environmental 
Conflict Resolution, and for other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Environmental Policy 
and Conflict Resolution Advancement Act of 2003’’. 
SEC. 2. ENVIRONMENTAL DISPUTE RESOLUTION FUND. 
Section 13 of the Morris K. Udall Scholarship and 
Excellence in National Environmental and Native Amer-
HR 421 RDS 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Environmental Policy 
and Conflict Resolution Advancement Act of 2003’’. 
SEC. 2. ENVIRONMENTAL DISPUTE RESOLUTION FUND. 
Section 13 of the Morris K. Udall Scholarship and 
Excellence in National Environmental and Native Amer-
ican Public Policy Act of 1992 (20 U.S.C. 5609) is amend-
ed by striking subsection (b) and inserting the following: 
‘‘(b) 
ENVIRONMENTAL
DISPUTE
RESOLUTION 
FUND.—There is authorized to be appropriated to the En-
vironmental Dispute Resolution Fund established by sec-
tion 10 $4,000,000 for each of fiscal years 2004 through 
2008, of which—
‘‘(1) $3,000,000 shall be used to pay operations 
costs (including not more than $1,000 for official re-
ception and representation expenses); and 
‘‘(2) $1,000,000 shall be used for grants or 
other appropriate arrangements to pay the costs of 
services provided in a neutral manner relating to, 
and to support the participation of non-Federal enti-
ties (such as State and local governments, tribal 
governments, nongovernmental organizations, and
HR 421 RDS 
individuals) in, environmental conflict resolution pro-
ceedings involving Federal agencies.’’.
Passed the House of Representatives November 19, 
2003. 
Attest: 
JEFF TRANDAHL, 
Clerk.
I 
108TH CONGRESS 
2D SESSION 
H. R. 4221
To amend the Internal Revenue Code of 1986 to reduce for individuals 
the maximum rate of tax on unrecaptured section 1250 gain from 25 
percent to 15 percent. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 27, 2004
Mr. ENGLISH 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 reduce 
for individuals the maximum rate of tax on unrecaptured 
section 1250 gain from 25 percent to 15 percent.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. REDUCTION FOR INDIVIDUALS IN MAXIMUM 
CAPITAL GAINS RATES ON UNRECAPTURED 
SECTION 1250 GAIN. 
(a) REGULAR TAX.—
(1) Paragraph (1) of section 1(h) of the Inter-
nal Revenue Code of 1986 (relating to maximum 
capital gains rate) is amended by adding ‘‘and’’ at
the end of subparagraph (C), by striking subpara-
graph (D), and by redesignating subparagraph (E) 
as subparagraph (D). 
(2) Paragraph (3) of section 1(h) of such Code 
is amended by striking ‘‘the sum of—’’ and all that 
follows and inserting ‘‘28-percent rate gain.’’
(3) Subsection (h) of section 1 of such Code is 
amended by striking paragraph (6) and by redesig-
nating paragraphs (7) through (11) as paragraphs 
(6) through (10), respectively. 
(b) MINIMUM TAX.—
(1) Clause (ii) of section 55(b)(3)(A) of such 
Code is amended to read as follows: 
‘‘(ii) the adjusted net capital gain, 
plus’’. 
(2) Paragraph (3) of section 55(b) of such Code 
is amended by striking ‘‘plus’’ at the end of sub-
paragraph (C) and inserting a period and by strik-
ing subparagraph (D). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act.
Æ