datamatters24/research-document-archive huggingface dataset:
by redesignating section 224 as section 225, and by insert-
ing after section 223 the following new section: 
‘‘SEC. 224. CARE PACKAGES FOR MEMBERS OF ARMED 
FORCES IN A COMBAT ZONE. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a deduction for the taxable year 
an amount equal to the qualified care package amount. 
‘‘(b) LIMITATION.—The amount allowed as a deduc-
tion under subsection (a) for the taxable year shall not 
exceed $500. 
‘‘(c) QUALIFIED CARE PACKAGE AMOUNT.—For pur-
poses of subsection (a), the term ‘qualified care package 
amount’ means the amount paid or incurred to provide 
a care package for a member of the Armed Forces of the 
United States serving in a combat zone (as defined in sec-
tion 112(c)(2)) through an organization— 
‘‘(1) described in section 501(c)(3) and exempt 
from tax under section 501(a), 
‘‘(2) organized for a purpose which includes 
supporting members of the Armed Forces of the 
United States, and 
‘‘(3) listed on a website maintained by the Sec-
retary of Defense. 
‘‘(d) SPECIAL RULES.— 
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‘‘(1) RELATED PERSONS.—No amount shall be 
taken into account under subsection (a) for a care 
package provided for a related person. For purposes 
of the preceding sentence, the term ‘related person’ 
means a person who bears a relationship to the tax-
payer which would result in a disallowance of losses 
under section 267 or 707(b). 
‘‘(2) RECEIPTS.—No amount shall be taken 
into account under subsection (a) with respect to 
which the taxpayer has not submitted such informa-
tion as the Secretary determines necessary, including 
information relating to receipts for contents and 
shipping of care packages.’’. 
(b) DEDUCTION ALLOWED WHETHER OR NOT TAX-
PAYER ITEMIZES OTHER DEDUCTIONS.—Subsection (a) 
of section 62 of such Code (defining adjusted gross in-
come) is amended by inserting before the last sentence the 
following new paragraph: 
‘‘(22) CARE
PACKAGES
FOR
MEMBERS
OF 
ARMED FORCES IN A COMBAT ZONE.—The deduction 
allowed by section 224.’’. 
(c) CLERICAL AMENDMENTS.—The table of sections 
for part VII of subchapter B of chapter 1 of such Code 
is amended by striking the item relating to section 224 
and inserting the following: 
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‘‘Sec. 224. Care packages for members of Armed Forces in a combat zone. 
‘‘Sec. 225. Cross reference.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2007. 
Æ 
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five percent of the risk retention group’s 
gross written premium for such 12-month 
period or two percent of its surplus, which-
ever is greater, as measured at the end of 
any fiscal quarter falling in such a 12- 
month period. Such person or immediate 
family member of such person is not inde-
pendent until one year after such person’s 
compensation from the risk retention 
group falls below the threshold. 
‘‘(ii) A relationship with an auditor as 
follows: a director or an immediate family 
member of a director who is affiliated with 
or employed in a professional capacity by 
a present or former internal or external 
auditor of the risk retention group is not 
independent until one year after the end of 
the affiliation, employment, or auditing re-
lationship. 
‘‘(iii) A relationship with a related en-
tity as follows: a director or immediate 
family member of a director who is em-
ployed as an executive officer of another 
company where any of the risk retention 
group’s present executives serve on that 
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I 
111TH CONGRESS 
1ST SESSION H. R. 2658 
To amend the Internal Revenue Code of 1986 to increase the estate and 
gift tax unified credit to an exclusion equivalent of $5,000,000, to adjust 
such amount for inflation, to repeal the 1-year termination of the estate 
tax, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 2, 2009 
Mr. CAPUANO 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 increase 
the estate and gift tax unified credit to an exclusion 
equivalent of $5,000,000, to adjust such amount for 
inflation, to repeal the 1-year termination of the estate 
tax, 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. INCREASE IN THE UNIFIED CREDIT AGAINST 
ESTATE AND GIFT TAX. 
(a) IN GENERAL.—Subsection (c) of section 2010 of 
the Internal Revenue Code of 1986 (relating to applicable 
credit amount) is amended by striking all that follows 
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risk retention group’s board of directors is 
not independent until one year after the 
end of such service or the employment re-
lationship. 
‘‘(2) SERVICE PROVIDER CONTRACTS.— 
‘‘(A) IN GENERAL.—The term of any ma-
terial service provider contract with the risk re-
tention group shall not exceed five years. Any 
such contract, or its renewal, shall require the 
approval of the majority of the risk retention 
group’s independent directors. The risk reten-
tion group’s board of directors or its insured 
owners shall have the right to terminate any 
service provider, audit, or actuarial contracts at 
any time for cause after providing adequate no-
tice as defined in the contract. The service pro-
vider contract is deemed material if the amount 
to be paid for such contract is greater than or 
equal to five percent of the risk retention 
group’s annual gross written premium or two 
percent of its surplus, whichever is greater. 
‘‘(B) SERVICE PROVIDERS.—For purposes 
of subparagraph (A), service providers includes 
captive managers, auditors, accountants, actu-
aries, investment advisors, lawyers, managing 
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property, during the 5-year period beginning on the date 
of enactment of this Act. 
(b) DEFINITIONS.—In this Act: 
(1) MOBILE SERVICE.—The term ‘‘mobile serv-
ice’’ means commercial mobile radio service, as such 
term is defined in section 20.3 of title 47, Code of 
Federal Regulations, as in effect on the date of en-
actment of this Act, or any other service that is pri-
marily intended for receipt on, transmission from, or 
use with a mobile telephone, including but not lim-
ited to the receipt of a digital good. 
(2) MOBILE
SERVICE
PROPERTY.—The term 
‘‘mobile service property’’ means all property used 
by a mobile service provider in connection with its 
business of providing mobile services, whether real, 
personal, tangible, or intangible and includes, but is 
not limited to goodwill, licenses, customer lists, and 
other similar intangible property associated with 
such business. 
(3) MOBILE
SERVICE
PROVIDER.—The term 
‘‘mobile service provider’’ means any entity that sells 
or provides mobile services, but only to the extent 
that such entity sells or provides mobile services. 
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‘‘(B) to any taxpayer if such taxpayer is a 
specified large corporation (as defined in section 
6662(d)(2)(D)(ii)).’’. 
(c) APPLICATION
OF PENALTY
FOR ERRONEOUS 
CLAIM FOR REFUND OR CREDIT TO NONECONOMIC SUB-
STANCE TRANSACTIONS.—Section 6676 of such Code is 
amended by redesignating subsection (c) as subsection (d) 
and inserting after subsection (b) the following new sub-
section: 
‘‘(c) NONECONOMIC
SUBSTANCE
TRANSACTIONS 
TREATED AS LACKING REASONABLE BASIS.—For pur-
poses of this section, any excessive amount which is attrib-
utable to any transaction described in section 6662(b)(6) 
shall not be treated as having a reasonable basis.’’. 
(d) SPECIAL UNDERSTATEMENT REDUCTION RULE 
FOR CERTAIN LARGE CORPORATIONS.— 
(1) IN
GENERAL.—Paragraph (2) of section 
6662(d) of such Code is amended by adding at the 
end the following new subparagraph: 
‘‘(D) SPECIAL REDUCTION RULE FOR CER-
TAIN LARGE CORPORATIONS.— 
‘‘(i) IN GENERAL.—In the case of any 
specified large corporation— 
‘‘(I) subparagraph (B) shall not 
apply, and 
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‘‘(II) the amount of the under-
statement under subparagraph (A) 
shall be reduced by that portion of the 
understatement which is attributable 
to any item with respect to which the 
taxpayer has a reasonable belief that 
the tax treatment of such item by the 
taxpayer is more likely than not the 
proper tax treatment of such item. 
‘‘(ii) SPECIFIED
LARGE
CORPORA-
TION.— 
‘‘(I) IN GENERAL.—For purposes 
of this subparagraph, the term ‘speci-
fied large corporation’ means any cor-
poration with gross receipts in excess 
of $100,000,000 for the taxable year 
involved. 
‘‘(II) AGGREGATION
RULE.—All 
persons treated as a single employer 
under section 52(a) shall be treated as 
one person for purposes of subclause 
(I).’’. 
(2) CONFORMING AMENDMENT.—Subparagraph 
(C) of section 6662(d)(2) of such Code is amended 
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by striking ‘‘Subparagraph (B)’’ and inserting ‘‘Sub-
paragraphs (B) and (D)(i)(II)’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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(1) the application of this Act to any employee 
should not result in a decrease in the take home pay 
of that employee; 
(2) in calendar year 2012 and each subsequent 
year, no employee shall receive less than the Rest of 
the U.S. locality pay rate; 
(3) concurrent with the surveys next conducted 
under the provisions of section 5304(d)(1)(A) of title 
5, United States Code, beginning after the date of 
the enactment of this Act, the Bureau of Labor Sta-
tistics should conduct separate surveys to determine 
the extent of any pay disparity (as defined by sec-
tion 5302 of that title) that may exist with respect 
to positions located in the State of Alaska, the State 
of Hawaii, and the United States territories, includ-
ing American Samoa, Guam, the Commonwealth of 
the Northern Mariana Islands, the Commonwealth 
of Puerto Rico, and the United States Virgin Is-
lands; 
(4) if the surveys under paragraph (3) indicate 
that the pay disparity determined for the State of 
Alaska, the State of Hawaii, or any 1 of the United 
States territories, including American Samoa, Guam, 
the Commonwealth of the Northern Mariana Is-
lands, the Commonwealth of Puerto Rico, and the 
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SEC. 2. EFFECTIVE DATE OF ACTIVE DUTY FOR PURPOSES 
OF ENTITLEMENT TO ACTIVE DUTY HEALTH 
CARE OF MEMBERS OF THE RESERVE COM-
PONENTS OF THE ARMED FORCES RECEIV-
ING ALERT ORDER ANTICIPATING A CALL OR 
ORDER TO ACTIVE DUTY IN SUPPORT OF A 
CONTINGENCY OPERATION. 
Subsection (d) of section 1074 of title 10, United 
States Code, is amended to read as follows: 
‘‘(d)(1) For purposes of this chapter, a member of 
a reserve component of the armed forces shall be treated 
as a member of the armed forces on active duty as follows: 
‘‘(A) On the date of the issuance of the alert 
order for the member’s unit in anticipation of the 
mobilization of the unit for service for a period of 
more than 30 days in support of a contingency oper-
ation. 
‘‘(B) On the date of the issuance of the order 
providing for the assignment or attachment of the 
member to a unit subject to an alert order described 
in paragraph (1). 
‘‘(2) If the alert order for a member’s unit (or the 
unit to which the member is assigned or attached) is re-
scinded, the member shall cease to be treated on active 
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duty for purposes of this chapter as of the date of the 
issuance of the order rescinding such alert order.’’. 
Æ 
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together with recommendations for such legislation 
and administrative action as the Comptroller Gen-
eral determines appropriate to address any barriers 
identified in such study. 
(3) DEFINITIONS.—In this subsection: 
(A) NURSING FACILITY.—The term ‘‘nurs-
ing facility’’ has the meaning given such term 
in section 1919(a) of the Social Security Act 
(42 U.S.C. 1396r(a)). 
(B) SKILLED
NURSING
FACILITY.—The 
term ‘‘skilled nursing facility’’ has the meaning 
given such term in section 1819(a) of the Social 
Security Act (42 U.S.C. 1395(a)). 
SEC. 205. NOTIFICATION OF FACILITY CLOSURE. 
(a) SKILLED NURSING FACILITIES.— 
(1) IN GENERAL.—Section 1819(c) of the So-
cial Security Act (42 U.S.C. 1395i–3(c)) is amended 
by adding at the end the following new paragraph: 
‘‘(7) NOTIFICATION OF FACILITY CLOSURE.— 
‘‘(A) IN GENERAL.—Any individual who is 
the administrator of a skilled nursing facility 
must— 
‘‘(i) submit to the Secretary, the State 
long-term care ombudsman, residents of 
the facility, and the legal representatives of 
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(C) ownership of which would be trans-
ferred to the Native American group by or pur-
suant to the petition; and 
(2) does not include any Indian tribe, school, or 
private persons or entities. 
SEC. 2. LIMITATION ON TRUST LAND. 
The Secretary of the Interior may not take land into 
trust for the benefit of an Indian tribe or any member 
of an Indian tribe, unless an Act enacted after the date 
of the enactment of this Act specifically instructs the Sec-
retary to take such land into trust for that Indian tribe 
or a member of that Indian tribe. 
Æ 
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I 
110TH CONGRESS 
2D SESSION 
H. R. 5796 
To provide funding for the Neighborhood Reinvestment Corporation for 
mortgage foreclosure mitigation activities. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 15, 2008 
Ms. CLARKE introduced the following bill; which was referred to the 
Committee on Appropriations 
A BILL 
To provide funding for the Neighborhood Reinvestment 
Corporation for mortgage foreclosure mitigation activities. 
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 ‘‘Foreclosure Prevention 
Act of 2008’’. 
SEC. 2. HOUSING COUNSELING RESOURCES. 
There are appropriated out of any money in the 
Treasury not otherwise appropriated for the fiscal year 
2008, for an additional amount for the ‘‘Neighborhood Re-
investment Corporation—Payment to the Neighborhood 
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Reinvestment Corporation’’ $100,000,000, to remain 
available until September 30, 2008, for foreclosure mitiga-
tion activities under the terms and conditions contained 
in the second undesignated paragraph (beginning with the 
phrase ‘‘For an additional amount’’) under the heading 
‘‘Neighborhood Reinvestment Corporation—Payment to 
the Neighborhood Reinvestment Corporation’’ of Public 
Law 110–161. 
Æ 
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111TH CONGRESS 
1ST SESSION H. R. 2661 
AN ACT 
To amend title 18, United States Code, to increase the 
penalty for violations of section 119 (relating to protec-
tion of individuals performing certain official duties), 
and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
(5) provide that grant and loan amounts pro-
vided under this Act for the State will be used only 
for eligible housing stimulus activities under section 
7 that are eligible under such section for assistance 
with grant or loan amounts, as applicable; 
(6) provide preference for activities that serve 
the lowest income families, who otherwise meet the 
income requirements under section 7, for the longest 
period and homeowners, who otherwise meet such in-
come requirements, whose mortgages have been fore-
closed; 
(7) describe any other preferences the State 
may establish, such as housing for school teachers, 
veterans, workforce, or homeless persons; 
(8) provide for obligation and outlay of grant 
amounts, and for loan commitments and disburse-
ment, in accordance with the requirements under 
section 9; and 
(9) in the case of any grant or loan amounts, 
that will be invested with the possibility of a return 
on investment, provide for use of any return on such 
investment only for one or more eligible housing 
stimulus activities under section 7. 
(c) SUBMISSION.— 
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110TH CONGRESS 
1ST SESSION 
H. R. 57
AN ACT 
To repeal certain sections of the Act of May 26, 
1936, pertaining to the Virgin Islands.
H. R. 57 
One Hundred Tenth Congress 
of the 
United States of America 
AT THE FIRST SESSION 
Begun and held at the City of Washington on Thursday, 
the fourth day of January, two thousand and seven 
An Act 
To repeal certain sections of the Act of May 26, 1936, pertaining to the Virgin 
Islands. 
Be it enacted by the Senate and House of Representatives of 
the United States of America in Congress assembled, 
SECTION 1. REPEAL OF CERTAIN LAWS PERTAINING TO THE VIRGIN 
ISLANDS. 
(a) REPEAL.—Sections 1 through 6 of the Act of May 26, 1936 
(Chapter 450; 49 Stat. 1372–1373; 48 U.S.C. 1401–1401e) are 
repealed. 
(b) EFFECTIVE DATE.—This section shall be deemed to have 
taken effect on July 22, 1954. 
Speaker of the House of Representatives. 
Vice President of the United States and
President of the Senate.
IIB 
110TH CONGRESS 
1ST SESSION 
H. R. 57 
IN THE SENATE OF THE UNITED STATES 
JANUARY 18, 2007 
Received; read twice and referred to the Committee on Energy and Natural 
Resources 
AN ACT 
To repeal certain sections of the Act of May 26, 1936, 
pertaining to the Virgin Islands. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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HR 57 RFS
SECTION 1. REPEAL OF CERTAIN LAWS PERTAINING TO 
THE VIRGIN ISLANDS. 
(a) REPEAL.—Sections 1 through 6 of the Act of May 
26, 1936 (Chapter 450; 49 Stat. 1372–1373; 48 U.S.C. 
1401–1401e) are repealed. 
(b) EFFECTIVE DATE.—This section shall be deemed 
to have taken effect on July 22, 1954. 
Passed the House of Representatives January 17, 
2007. 
Attest: 
KAREN L. HAAS, 
Clerk. 
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105 
HR 1256 PCS 
duction in overall morbidity and mortality 
among individual tobacco users; 
‘‘(iii) testing of actual consumer per-
ception shows that, as the applicant pro-
poses to label and market the product, con-
sumers will not be misled into believing 
that the product— 
‘‘(I) is or has been demonstrated 
to be less harmful; or 
‘‘(II) presents or has been dem-
onstrated to present less of a risk of 
disease than 1 or more other commer-
cially marketed tobacco products; and 
‘‘(iv) issuance of an order with respect 
to the application is expected to benefit the 
health of the population as a whole taking 
into account both users of tobacco prod-
ucts and persons who do not currently use 
tobacco products. 
‘‘(C) CONDITIONS OF MARKETING.— 
‘‘(i) IN GENERAL.—Applications sub-
ject to an order under this paragraph shall 
be limited to a term of not more than 5 
years, but may be renewed upon a finding 
by the Secretary that the requirements of 
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Calendar No. 44 
110TH CONGRESS 
1ST SESSION 
H. R. 57 
[Report No. 110–19] 
A BILL 
To repeal certain sections of the Act of May 26, 
1936, pertaining to the Virgin Islands. 
FEBRUARY 15, 2007 
Reported without amendment 
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