datamatters24/research-document-archive huggingface dataset:
major integrated oil company (as defined in section 
167(h)(5)(B)) to a foreign country or possession of 
the United States for any period shall not be consid-
ered a tax— 
‘‘(A) if, for such period, the foreign coun-
try or possession does not impose a generally 
applicable income tax, or 
‘‘(B) to the extent such amount exceeds 
the amount (determined in accordance with reg-
ulations) which— 
‘‘(i) is paid by such dual capacity tax-
payer pursuant to the generally applicable 
income tax imposed by the country or pos-
session, or 
‘‘(ii) would be paid if the generally ap-
plicable income tax imposed by the country 
or possession were applicable to such dual 
capacity taxpayer. 
Nothing in this paragraph shall be construed to 
imply the proper treatment of any such amount 
not in excess of the amount determined under 
subparagraph (B). 
‘‘(2) DUAL
CAPACITY
TAXPAYER.—For pur-
poses of this subsection, the term ‘dual capacity tax-
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nance, improvement, repair, and related expenses incurred 
with respect to the community forest demonstration area. 
(b) FUNDS TO COUNTIES OR LOCAL GOVERNMENTAL 
UNITS.—Subject to subsection (a), the Board of Trustees 
of a community forest demonstration area in a State shall 
distribute funds received by the Board of Trustees under 
section 6 to each county or local governmental unit in the 
State in an amount proportional to the funds received by 
the county or local governmental unit under title I of the 
Secure Rural Schools and Community Self-Determination 
Act of 2000 (16 U.S.C. 7111 et seq.). 
Æ 
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subject to subclause (II), the payment 
basis under this subsection for such 
items and services furnished in such 
areas shall be 95 percent of the 
amount established under this sub-
section. 
‘‘(II) FURTHER REDUCTIONS IN 
2014 AND 2015.—In the case of covered 
items described in subclause (I) that 
are furnished during 2014, the pay-
ment basis under this subsection for 
such items furnished in such areas 
shall be reduced by 10 percent from 
the amount described in such sub-
clause. In the case of such items and 
services that are furnished in such 
areas on or after January 1, 2015, 
and before the date on which the Sec-
retary implements the market pricing 
program under section 1847C, the 
payment basis under this subsection 
for such items and services shall be 
further reduced by 10 percent after 
taking into account the reduction ef-
fected under the preceding sentence. 
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payer’ means, with respect to any foreign country or 
possession of the United States, a person who— 
‘‘(A) is subject to a levy of such country or 
possession, and 
‘‘(B) receives (or will receive) directly or 
indirectly a specific economic benefit (as deter-
mined in accordance with regulations) from 
such country or possession. 
‘‘(3) GENERALLY APPLICABLE INCOME TAX.— 
For purposes of this subsection— 
‘‘(A) IN
GENERAL.—The term ‘generally 
applicable income tax’ means an income tax (or 
a series of income taxes) which is generally im-
posed under the laws of a foreign country or 
possession on income derived from the conduct 
of a trade or business within such country or 
possession. 
‘‘(B) EXCEPTIONS.—Such term shall not 
include a tax unless it has substantial applica-
tion, by its terms and in practice, to— 
‘‘(i) persons who are not dual capacity 
taxpayers, and 
‘‘(ii) persons who are citizens or resi-
dents of the foreign country or posses-
sion.’’. 
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(b) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply to taxes paid or accrued in 
taxable years beginning after December 31, 2012. 
(2) 
CONTRARY
TREATY
OBLIGATIONS 
UPHELD.—The amendments made by this section 
shall not apply to the extent contrary to any treaty 
obligation of the United States. 
Æ 
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I 
113TH CONGRESS 
1ST SESSION H. R. 1296 
To amend the Federal Water Pollution Control Act to clarify a maintenance 
exemption regarding the removal of sediment, debris, and vegetation 
from certain structures. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 20, 2013 
Mr. GARY G. MILLER of California (for himself, Mr. COSTA, Mr. DENHAM, 
and Mr. ROHRABACHER) introduced the following bill; which was referred 
to the Committee on Transportation and Infrastructure 
A BILL 
To amend the Federal Water Pollution Control Act to clarify 
a maintenance exemption regarding the removal of sedi-
ment, debris, and vegetation from certain structures. 
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 ‘‘Flood Control Facility 
Maintenance Clarification Act’’. 
SEC. 2. PERMITS FOR DREDGED OR FILL MATERIAL. 
Section 404(f) of the Federal Water Pollution Con-
trol Act (42 U.S.C. 1344(f)) is amended— 
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(1) in paragraph (1)(B) by inserting ‘‘channels, 
basins,’’ after ‘‘such as’’; and 
(2) by adding at the end the following: 
‘‘(3) For the purposes of paragraph (1)(B), the 
term ‘maintenance’ includes the removal of sedi-
ment, debris, and vegetation from structures de-
scribed in that paragraph.’’. 
Æ 
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the Secretary determines is appropriate) of the 
entity. 
‘‘(B) ELIGIBILITY OF CERTAIN EMBEDDED 
ENTITIES.—An entity that is an owner-operator 
described in paragraph (1), or an operator de-
scribed in subparagraph (A) of this paragraph 
that is owned, in whole or in part, by other en-
tities, is deemed to meet the direct ownership 
requirement imposed under paragraph (1) if at 
least 75 percent of the ownership interests of 
each embedded entity of such entity is owned 
directly or indirectly by the individuals that own 
the family farm.’’. 
(b) CONSERVATION LOANS.—Section 304(c)(1) of 
such Act (7 U.S.C. 1924(c)(1)) is amended by inserting 
after ‘‘limited liability companies’’ the following: ‘‘, or such 
other legal entities as the Secretary deems appropriate,’’. 
(c) FARM OPERATING LOANS.—Section 311(a) of 
such Act (7 U.S.C. 1941(a)) is amended— 
(1) by striking ‘‘(a) IN GENERAL.—The’’ and 
inserting the following: 
‘‘(a) IN GENERAL.— 
‘‘(1) ELIGIBILITY REQUIREMENTS.—The’’; 
(2) in the 1st sentence, by inserting after ‘‘lim-
ited liability companies’’ the following: ‘‘, and such 
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I
103D CONGRESS
1ST SESSION
H. R. 701
To amend the Internal Revenue Code of 1986 to provide a 25 percent
investment tax credit for recycling equipment.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 27, 1993
Mr. VOLKMER 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 25 percent investment tax credit for recycling equipment.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. 25 PERCENT INVESTMENT TAX CREDIT FOR RE-
CYCLING EQUIPMENT.
(a) IN GENERAL.—Subsection (a) of section 46 of the
Internal Revenue Code of 1986 is amended by striking
‘‘and’’ at the end of paragraph (2), by striking the period
at the end of paragraph (3) and inserting ‘‘, and’’, and
by adding at the end thereof the following new paragraph:
HR 701 IH
‘‘(4) in the case of recycling equipment (as de-
fined in section 48(l)(2)(A)(iv)), the recycling per-
centage.’’
(b) RECYCLING PERCENTAGE.—Subsection (b) of
section 46 of such Code is amended by adding at the end
thereof the following new paragraph:
‘‘(5) RECYCLING PERCENTAGE.—The term ‘re-
cycling percentage’ means 25 percent.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to periods after December 31,
1993, under rules similar to the rules of section 48(m)
of the Internal Revenue Code of 1986.
Æ
I 
113TH CONGRESS 
1ST SESSION H. R. 1298 
To amend the Export Apple Act to permit the export of apples to Canada 
in bulk bins without certification by the Department of Agriculture. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 20, 2013 
Mr. OWENS (for himself and Mr. HANNA) introduced the following bill; which 
was referred to the Committee on Agriculture 
A BILL 
To amend the Export Apple Act to permit the export of 
apples to Canada in bulk bins without certification by 
the Department of Agriculture. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. BULK SHIPMENTS OF APPLES TO CANADA. 
(a) BULK SHIPMENT OF APPLES TO CANADA.—Sec-
tion 4 of the Export Apple Act (7 U.S.C. 584) is amend-
ed— 
(1) by striking ‘‘Apples in’’ and inserting ‘‘(a) 
Apples in’’; and 
(2) by adding at the end the following new sub-
section: 
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‘‘(b) Apples may be shipped to Canada in bulk bins 
without complying with the provisions of this Act.’’. 
(b) DEFINITION OF BULK BIN.—Section 9 of the Ex-
port Apple Act (7 U.S.C. 589) is amended by adding at 
the end the following new paragraph: 
‘‘(5) The term ‘bulk bin’ means a bin that con-
tains a quantity of apples weighing more than 100 
pounds.’’. 
(c) REGULATIONS.—Not later than 60 days after the 
date of the enactment of this Act, the Secretary of Agri-
culture shall issue regulations to carry out the amend-
ments made by this section. 
Æ 
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(d) REIMBURSEMENT OF COSTS.—The transfer re-
quired by subsection (a) shall be made without reimburse-
ment, except that the Secretary of the Army shall reim-
burse the Secretary of the Interior for any costs incurred 
by the Secretary of the Interior to prepare the legal de-
scription under subsection (c). 
(e) TREATMENT OF GRAZING LEASES.—If a grazing 
permit or lease exists on the date of the enactment of this 
Act for any portion of the public land to be transferred 
under subsection (a), the Secretary of the Interior shall 
transfer the grazing rights associated with the permit or 
lease to other public land, acceptable to the permit or lease 
holder, so that the grazing rights continue to have the 
same value to the holder. 
Æ 
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I
103D CONGRESS
1ST SESSION
H. R. 703
To provide for pilot programs conducted by the Federal Prison Industries
to test the feasibility of meeting the need for increased employment
of Federal prisoners by producing items, for the private market, in
conjunction with private United States firms, that would otherwise be
produced by foreign labor.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 27, 1993
Mr. WOLF (for himself, Mr. HYDE, Mr. CHAPMAN, Mr. TAYLOR of Mis-
sissippi, and Mr. PAYNE of Virginia) introduced the following bill; which
was referred to the Committee on the Judiciary
A BILL
To provide for pilot programs conducted by the Federal
Prison Industries to test the feasibility of meeting the
need for increased employment of Federal prisoners by
producing items, for the private market, in conjunction
with private United States firms, that would otherwise
be produced by foreign labor.
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 ‘‘Prison Inmate Train-
ing and Rehabilitation Act of 1993’’.
SEC. 2. PILOT PROJECTS.
(a) GENERALLY.—Federal Prison Industries shall
conduct pilot programs to test the feasibility of providing
increased employment for Federal prisoners by producing
items for the private market, in conjunction with private
United States firms, that would otherwise be produced by
foreign labor.
(b) AGREEMENTS WITH PRIVATE INDUSTRY.—Fed-
eral Prison Industries may enter into agreements with pri-
vate industry in order to carry out this section.
(c) EXEMPTIONS FROM REQUIREMENTS OF OTHER
LAWS.—
(1) ITEMS PRODUCED MAY BE SOLD TO THE
PUBLIC.—An item produced in a pilot program
under this section is not subject to any restriction
imposed by law on the sale of items because they are
produced by prison labor.
(2) DECISIONS
TO
PRODUCE
NEW
PRODUCTS
NOT SUBJECT TO INDUSTRY INVOLVEMENT PROCE-
DURES.—Paragraphs (4) through (5) of section
4122(b) of title 18, United States Code, do not
apply with respect to decisions in a pilot program
under this section.
(3) APPLICATION
OF
COMPETITIVE
PROCE-
DURES.—Contracts may be awarded by Federal
Prison Industries under this section without using
competitive procedures otherwise required by law.
(d) REPORT TO CONGRESS.—The board of directors
of Federal Prison Industries shall include in its annual
report to the Congress—
(1) its findings on the results of the pilot pro-
grams conducted under this section; and
(2) recommendations as to whether to expand
this concept within the Federal prison system.
Æ
I 
113TH CONGRESS 
1ST SESSION H. R. 1299 
To provide for the transfer of certain public land currently administered 
by the Bureau of Land Management to the administrative jurisdiction 
of the Secretary of the Army for inclusion in White Sands Missile 
Range, New Mexico, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 20, 2013 
Mr. PEARCE introduced the following bill; which was referred to the Com-
mittee on Natural Resources, and in addition to the Committee on Armed 
Services, 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 provide for the transfer of certain public land currently 
administered by the Bureau of Land Management to 
the administrative jurisdiction of the Secretary of the 
Army for inclusion in White Sands Missile Range, New 
Mexico, 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 ‘‘White Sands Missile 
Range Security Enhancement Act’’. 
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SEC. 2. TRANSFER OF ADMINISTRATIVE JURISDICTION, 
WHITE SANDS MISSILE RANGE, NEW MEXICO. 
(a) TRANSFER REQUIRED.—Not later than Sep-
tember 30, 2014, the Secretary of the Interior shall trans-
fer to the administrative jurisdiction of the Secretary of 
the Army certain public land administered by the Bureau 
of Land Management in Dona Ana County, New Mexico, 
consisting of approximately 5,100 acres depicted as ‘‘Par-
cel 1’’ on the map titled ‘‘White Sands Missile Range 
Land Reservation’’ and dated January 4, 2013. 
(b) USE OF TRANSFERRED LAND.—Upon the receipt 
of the land under subsection (a), the Secretary of the 
Army shall include the land as part of White Sands Missile 
Range, New Mexico, and authorize use of the land for 
military purposes. 
(c) LEGAL DESCRIPTION.— 
(1) PREPARATION
AND
PUBLICATION.—The 
Secretary of the Interior shall publish in the Federal 
Register a legal description of the public land to be 
transferred under subsection (a). 
(2) FORCE OF LAW.—The legal description filed 
under paragraph (1) shall have the same force and 
effect as if included in this Act, except that the Sec-
retary of the Interior may correct errors in the legal 
description. 
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I
103D CONGRESS
1ST SESSION
H. R. 705
To protect the fisheries of Bristol Bay, Alaska, by purchasing certain oil
leases, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 27, 1993
Mr. YOUNG of Alaska introduced the following bill; which was referred jointly
to the Committees on Natural Resources and Merchant Marine and Fisheries
A BILL
To protect the fisheries of Bristol Bay, Alaska, by purchasing
certain oil leases, 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 ‘‘Bristol Bay Fisheries
Protection Act’’.
SEC. 2. DEFINITIONS.
For the purposes of this Act—
(1) terms defined in the Outer Continental
Shelf Lands Act have the meaning given such terms
in that Act;
HR 705 IH
(2) the term ‘‘North Aleutian Basin Planning
Area’’ means the area so named and designated in
the Department of the Interior Outer Continental
Shelf Natural Gas and Oil Resources Management
Comprehensive Program 1992–1997 Proposal, dated
July 25, 1991;
(3) the term ‘‘preleasing activities’’ means ac-
tivities conducted before a lease sale is held, and in-
cludes the scheduling of a lease, requests for indus-
try interest, calls for information and nominations,
area identifications, publication of draft or final en-
vironmental impact statements, notices of sale, and
any form of rotary drilling; but such term does not
include environmental, geologic, geophysical, eco-
nomic, engineering, or other scientific analysis, stud-
ies, and evaluations;
(4) the term ‘‘Secretary’’ means the Secretary
of the Interior.
SEC. 3 RELATIONSHIP TO OUTER CONTINENTAL SHELF
LEASING PROGRAM AND EXISTING LAW.
(a) Notwithstanding the Outer Continental Shelf
Leasing Program maintained by the Secretary pursuant
to section 18 of the Outer Continental Shelf Lands Act
(43 U.S.C. 1344) or any lease sale schedule contained in
a specific leasing program thereunder, the Secretary shall
Federal Government stations, but which are also
recommended to be reallocated to be made available
under the Act for use by non-Federal stations, may
be counted toward the minimum spectrum required
by paragraph (1) of this subsection, except that—
‘‘(A) the bands of frequencies counted
under this paragraph may not count toward
more than one-half of the minimum required by
paragraph (1) of this subsection;
‘‘(B) a band of frequencies may not be
counted under this paragraph unless the assign-
ments of the band to Federal Government sta-
tions under section 305 of the Act (47 U.S.C.
305) are limited by geographic area, by time, or
by other means so as to guarantee that the po-
tential use to be made by such Federal Govern-
ment stations is substantially less (as measured
by geographic area, time, or otherwise) than the
potential use to be made by non-Federal sta-
tions; and
‘‘(C) the operational sharing permitted
under this paragraph shall be subject to coordi-
nation procedures which the Commission shall
establish and implement to ensure against
harmful interference.
HR 705 IH
carry out such program consistent with the provisions of
this Act.
(b) Except as otherwise specifically provided in this
Act, nothing in this Act shall be construed to affect the
application of other Federal law to activities conducted on
the Outer Continental Shelf.
SEC. 4. RESTRICTIONS AND REQUIREMENTS APPLICABLE
TO THE NORTH ALEUTIAN BASIN PLANNING
AREA.
In the North Aleutian Basin Planning Area, the addi-
tional restrictions and requirements in this section shall
apply:
(1) No preleasing activity shall be conducted
before the issuance of the first final 5-year leasing
plan under section 18 of the Outer Continental Shelf
Lands Act after January 1, 2002.
(2)(A) Notwithstanding the requirements of
section 5(a)(2) (A) and (B) of the Outer Continental
Shelf Lands Act (43 U.S.C. 1334(a)(2) (A) and
(B)), the Secretary, within 90 days after the date of
enactment of this Act, shall cancel any active leases
in the area.
(B) Before the cancellation required under sub-
paragraph (A), no exploration or development plans
or permits to drill shall be approved for any such
HR 705 IH
lease in existence on the date of enactment of this
Act.
(C) Compensation to lessees owning leases that
are canceled under subparagraph (A) shall be deter-
mined under section 5(a)(2) (C) and (D) of the
Outer Continental Shelf Lands Act (43 U.S.C. 1334
(a)(2) (C) and (D)).
SEC. 5. CANCELLATION OF LEASES.
Section 5(a)(2)(B) of the Outer Continental Shelf
Lands Act (43 U.S.C. 1334(a)(2)(B)) is amended—
(1) by inserting ‘‘or pursuant to an Act of Con-
gress’’ after ‘‘by the Secretary’’; and
(2) by striking ‘‘five’’ and inserting in lieu
thereof ‘‘two’’.
SEC. 6. COMPENSATION FOR LEASE BUYBACKS.
Section 5(a)(2) of the Outer Continental Shelf Lands
Act (43 U.S.C. 1334(a)(2)) is amended—
(1) by inserting ‘‘and’’ at the end of subpara-
graph (C); and
(2) by adding at the end the following new sub-
paragraph:
‘‘(D) that compensation a lessee is entitled
to receive under subparagraph (C) may be
made in the form of currency, forgiveness of the
lessee’s obligations to pay rents or royalties
HR 705 IH
which would otherwise be paid to the Federal
Government on another lease issued pursuant
to this Act or the Mineral Leasing Act, or a
combination of currency with such forgive-
ness.’’.
Æ
V
103D CONGRESS
1ST SESSION
H. R. 706
For the relief of Charles R. Laurie.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 27, 1993
Mr. TRAFICANT introduced the following bill; which was referred to the
Committee on the Judiciary
A BILL
For the relief of Charles R. Laurie.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
That Charles R. Laurie, of Cleveland, Ohio, shall be
deemed to have retired under section 377(a) of title 28,
United States Code, on the date on which he completes
2 years of recall service as a magistrate judge under sec-
tion 636(h) of title 28, United States Code.
Æ
the Act (47 U.S.C. 303) over the course of not
less than 15 years;
‘‘(B) assume reasonable rates of scientific
progress and growth of demand for tele-
communications services;
‘‘(C) determine the extent to which the
reallocation or reassignment will relieve actual
or potential scarcity of frequencies available for
licensing by the Commission for non-Federal
use;
‘‘(D) seek to include frequencies which can
be used to stimulate the development of new
technologies; and
‘‘(E) consider the immediate and recurring
costs to reestablish services displaced by the
reallocation of spectrum.
‘‘(3) ANALYSIS OF BENEFITS.—In determining
whether a band of frequencies meets the criteria
specified in subsection (a)(4), the Secretary shall
consider—
‘‘(A) the extent to which equipment is or
will be available that is capable of utilizing the
band;