datamatters24/research-document-archive huggingface dataset:
SEC. 2. FINDINGS.
The Congress finds as follows:
(1) The Food Quality Protection Act of 1996,
enacted on August 3, 1996, made a number of sig-
nificant modifications to section 408 of the Federal
Food, Drug, and Cosmetic Act (‘‘the Act’’). Section
408 as amended sets forth new criteria and proce-
dures for use by the Administrator of the Environ-
mental Protection Agency in assessing and reas-
sessing the acceptability of tolerances that govern
the level of pesticide chemical residues that may be
present in or on any food that enters or is present
in interstate commerce or is imported into the
United States.
(2) Under section 408 of the Act as amended,
the Administrator must use these new criteria and
procedures in deciding whether new tolerances may
be issued, and thus whether new pesticides or new
pesticide uses may be approved for use under the
Federal Insecticide, Fungicide, and Rodenticide Act.
Such section also requires that all tolerances in ef-
fect on the date of the enactment of the 1996
amendment be reassessed under the new criteria and
procedures.
(3) The Food Quality Protection Act of 1996
requires the use of a number of important new risk
‘‘(D) to which at least 15 unrelated per-
sons paid or incurred (including as contribu-
tions), during the calendar year in which the
taxable 
year 
of 
the 
organization 
begins,
amounts to such organization for scientific re-
search,
‘‘(E) to which no 3 unrelated persons paid
or incurred (including as contributions) during
such calendar year more than 50 percent of the
total amounts received by such organization
during such calendar year for scientific re-
search, and
‘‘(F) to which no single person paid or in-
curred (including as contributions) more than
25 percent of such total amounts.
All persons treated as a single employer under sub-
section (a) or (b) of section 52 shall be treated as
related persons for purposes of subparagraphs (D)
and (E), and as a single person for purposes of sub-
paragraph (F).’’
(c) REPEAL
OF CONTRACT RESEARCH EXPENSE
LIMITATION APPLICABLE TO QUALIFIED RESEARCH CON-
SORTIA.—Paragraph (3) of section 41(b) of such Code is
amended by striking subparagraph (C).
(d) CONFORMING AMENDMENTS.—
(1) Paragraph (1) of section 280C(c) of such
Code is amended by striking ‘‘qualified research ex-
penses (as defined in section 41(b)) or basic re-
search expenses (as defined in section 41(e)(2))’’
and inserting ‘‘qualified research expenses (as de-
fined in section 41(b)), basic research expenses (as
defined in section 41(e)(2)), or amounts paid or in-
curred during the taxable year (including as con-
tributions) to a qualified research consortium (as de-
fined in section 41(f)(6))’’.
(2) Subparagraph (B) of section 280C(c)(2) of
such Code is amended by striking ‘‘qualified re-
search expenses or basic research expenses’’ and in-
serting ‘‘qualified research expenses, basic research
expenses, or amounts paid or incurred during the
taxable year (including as contributions) to a quali-
fied research consortium’’.
(e) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1999.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 1329
To amend the Internal Revenue Code of 1986 to provide that tips received
for certain services shall not be subject to income or employment taxes.
IN THE HOUSE OF REPRESENTATIVES
MARCH 25, 1999
Mr. HUNTER (for himself and Mrs. BONO) 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
that tips received for certain services shall not be subject
to income or employment taxes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. TIPS RECEIVED FOR CERTAIN SERVICES NOT
SUBJECT 
TO 
INCOME 
OR 
EMPLOYMENT
TAXES.
(a) IN GENERAL.—Section 102 of the Internal Rev-
enue Code of 1986 (relating to gifts and inheritances) is
amended by adding at the end the following new sub-
section:
‘‘(d) TIPS RECEIVED FOR CERTAIN SERVICES.—
‘‘(1) IN GENERAL.—For purposes of subsection
(a), tips received by an individual for qualified serv-
ices performed by such individual shall be treated as
property transferred by gift.
‘‘(2) QUALIFIED
SERVICES.—For purposes of
this subsection, the term ‘qualified services’ means
cosmetology, hospitality (including lodging and food
and beverage services), recreation, taxi, newspaper
deliveries and shoe shine services.
‘‘(3) ANNUAL
LIMIT.—The amount excluded
from gross income for the taxable year by reason of
paragraph (1) with respect to each service provider
shall not exceed $10,000.
‘‘(4) EMPLOYEE TAXABLE ON AT LEAST MIN-
IMUM WAGE.—Paragraph (1) shall not apply to tips
received by an employee during any month to the ex-
tent that such tips—
‘‘(A) are deemed to have been paid by the
employer to the employee pursuant to section
3121(q) (without regard to whether such tips
are reported under section 6053), and
‘‘(B) do not exceed the excess of—
‘‘(i) the minimum wage rate applica-
ble to such individual under section 6(a)(1)
of the Fair Labor Standards Act of 1938
‘‘(D) refinancing of the mortgage on the
project.’’
SEC. 6. RETENTION OF EXCESS INCOME FOR SECTION 236
PROJECTS.
The last sentence of section 236(g) of the National
Housing Act (12 U.S.C. 1715z–1(g)) is amended by strik-
ing ‘‘an owner of a project’’ and all that follows through
‘‘subsection (b),’’ and inserting ‘‘the project owner’’.
Æ
(determined without regard to section 3(m)
of such Act), over
‘‘(ii) the amount of the wages (exclud-
ing tips) paid by the employer to the em-
ployee during such month.
‘‘(5) TIPS.—For purposes of this title, the term
‘tips’ means a gratuity paid by an individual for
services performed for such individual (or for a
group which includes such individual) by another in-
dividual if such services are not provided pursuant
to an employment or similar contractual relationship
between such individuals.’’
(b) EXCLUSION FROM SOCIAL SECURITY TAXES.—
(1) Paragraph (12) of section 3121(a) of such
Code is amended to read as follows:
‘‘(12)(A) tips paid in any medium other than
cash;
‘‘(B) cash tips received by an employee in any
calendar month in the course of his employment by
an employer unless the amount of such cash tips is
$20 or more and then only to the extent includible
in gross income after the application of section
102(d);’’.
(2) Paragraph (10) of section 209(a) of the So-
cial Security Act is amended to read as follows:
‘‘(10)(A) tips paid in any medium other than
cash;
‘‘(B) cash tips received by an employee in any
calendar month in the course of his employment by
an employer unless the amount of such cash tips is
$20 or more and then only to the extent includible
in gross income after the application of section
102(d) of the Internal Revenue Code of 1986 for
such month;’’.
(3) Paragraph (3) of section 3231(e) of such
Code is amended to read as follows:
‘‘(3) Solely for purposes of the taxes imposed
by section 3201 and other provisions of this chapter
insofar as they relate to such taxes, the term ‘com-
pensation’ also includes cash tips received by an em-
ployee in any calendar month in the course of his
employment by an employer if the amount of such
cash tips is $20 or more and then only to the extent
includible in gross income after the application of
section 102(d).’’.
(c) EXCLUSION FROM UNEMPLOYMENT COMPENSA-
TION TAXES.—Subsection (s) of section 3306 of such
Code is amended to read as follows:
‘‘(s) TIPS NOT TREATED AS WAGES.—For purposes
of this chapter, the term ‘wages’ shall include tips received
in any month only to the extent includible in gross income
after the application of section 102(d) for such month.’’
(d) EXCLUSION FROM WAGE WITHHOLDING.—Para-
graph (16) of section 3401(a) of such Code is amended
to read as follows:
‘‘(16)(A) as tips in any medium other than
cash;
‘‘(B) as cash tips to an employee in any cal-
endar month in the course of his employment by an
employer unless the amount of such cash tips is $20
or more and then only to the extent includible in
gross income after the application of section
102(d);’’
(e) 
CONFORMING
AMENDMENT.—Sections
32(c)(2)(A)(i) and 220(b)(4)(A) of such Code are each
amended by striking ‘‘tips’’ and inserting ‘‘tips to the ex-
tent includible in gross income after the application of sec-
tion 102(d))’’.
(f) EFFECTIVE DATE.—The amendments made by
this section shall apply to tips received after the calendar
month which includes the date of the enactment of this
Act.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 132
To amend the Internal Revenue Code of 1986 to provide for designation
of overpayments and contributions to the United States Textbook and
Technology Trust Fund, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 6, 1999
Mr. ENGEL introduced the following bill; which was referred to the Committee
on Ways and Means, and in addition to the Committee on Education and
the Workforce, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction of the committee concerned
A BILL
To amend the Internal Revenue Code of 1986 to provide
for designation of overpayments and contributions to the
United States Textbook and Technology Trust Fund,
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 ‘‘United States Text-
book and Technology Trust Fund Act’’.
HR 132 IH
SEC. 2. UNITED STATES TEXTBOOK AND TECHNOLOGY
TRUST FUND.
(a) DESIGNATION
OF OVERPAYMENTS
AND CON-
TRIBUTIONS FOR UNITED STATES TEXTBOOK AND TECH-
NOLOGY TRUST FUND.—Subchapter A of chapter 61 of
theInternal Revenue Code of 1986 is amended by adding
at the end the following new part:
‘‘PART IX—DESIGNATION OF OVERPAY-
MENTS 
AND 
CONTRIBUTIONS 
FOR
UNITED 
STATES 
TEXTBOOK 
AND
TECHNOLOGY TRUST FUND
‘‘Sec. 6097. Designation.
‘‘SEC. 6097. DESIGNATION.
‘‘(a) IN GENERAL.—In the case of an individual, with
respect to each return of the taxpayer for the taxable year
of the tax imposed by chapter 1, such taxpayer may des-
ignate that—
‘‘(1) $1 of any overpayment of tax for such tax-
able year, and
‘‘(2) any cash contribution which the taxpayer
includes with such return,
shall be paid over to the United States Textbook and
Technology Trust Fund in accordance with the provisions
of section 9512. In the case of a joint return with respect
to which an overpayment of $2 or more is due, each spouse
may designate that $1 shall be paid to such trust fund.
enforcement agencies through on-line computer access, as
soon as such capability is available.
(c)(1) The Secretary of the Treasury shall award
grants (in the form of funds or equipment) to States, cit-
ies, and counties for purposes of assisting such entities
in the tracing of firearms and participation in the YCGII.
(2) Grants made under this part shall be used—
(A) to hire or assign additional personnel for
the gathering, submission and analysis of tracing
data submitted to the Bureau of Alcohol, Tobacco
and Firearms under the YCGII;
(B) to hire additional law enforcement per-
sonnel for the purpose of identifying and arresting
individuals illegally trafficking firearms; and
(C) to purchase additional equipment, including
automatic data processing equipment and computer
software and hardware, for the timely submission
and analysis of tracing data.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 1330
To amend title 18, United States Code, to increase the mandatory minimum
penalties provided for possessing, brandishing, or discharging a firearm
during and in relation to a crime of violence or drug trafficking crime.
IN THE HOUSE OF REPRESENTATIVES
MARCH 25, 1999
Mrs. KELLY introduced the following bill; which was referred to the
Committee on the Judiciary
A BILL
To amend title 18, United States Code, to increase the
mandatory minimum penalties provided for possessing,
brandishing, or discharging a firearm during and in rela-
tion to a crime of violence or drug trafficking crime.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
I
106TH CONGRESS
1ST SESSION
H. R. 1337
To amend the Internal Revenue Code of 1986 to reduce the tax on vaccines
to 25 cents per dose.
IN THE HOUSE OF REPRESENTATIVES
MARCH 25, 1999
Mr. LEWIS of Kentucky (for himself, Mr. ENGLISH, Mr. WATKINS, Mrs.
JOHNSON of Connecticut, Mr. MCNULTY, Mr. LEWIS of Georgia, Mr.
COBURN, Mr. KLECZKA, Ms. PRYCE of Ohio, Ms. KILPATRICK, Mr.
PAUL, Mr. MCDERMOTT, Mr. FOLEY, Mr. HOSTETTLER, Mr. WYNN, Mr.
SHOWS, Ms. SANCHEZ, Mr. MCCRERY, Ms. DUNN, Mr. MCHUGH, Mrs.
THURMAN, Mrs. CHRISTENSEN, Mr. HOUGHTON, Mrs. KELLY, Mr. WAX-
MAN, Mr. GONZALEZ, and Mr. SHAW) 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
the tax on vaccines to 25 cents per dose.
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 ‘‘Vaccinate America’s
Children Now Act’’.
SECTION 1. INCREASE IN THE MANDATORY MINIMUM PEN-
ALTIES PROVIDED FOR POSSESSING, BRAN-
DISHING, OR DISCHARGING A FIREARM DUR-
ING AND IN RELATION TO A CRIME OF VIO-
LENCE OR DRUG TRAFFICKING CRIME.
Section 924(c)(1)(A) of title 18, United States Code,
is amended—
(1) in clause (i), by striking ‘‘5’’ and inserting
‘‘10’’;
(2) in clause (ii), by striking ‘‘7’’ and inserting
‘‘15’’; and
(3) in clause (iii), by striking ‘‘10’’ and insert-
ing ‘‘20’’.
Æ
(C) Educating children to identify dan-
gerous situations in which guns are involved
and how to avoid and prevent such situations.
(D) Educating children how to identify
threats and other indications that their peers
are in possession of a gun and may use a gun,
and what steps the children can take in such
situations.
(E) Developing programs to give children
access to adults to whom the children can re-
port in a confidential manner about problems
relating to guns.
(2) PERMISSIBLE ACTIVITIES.—Grants author-
ized under subsection (b) may be used for the fol-
lowing:
(A) Encouraging schoolwide programs and
partnerships that involve teachers, students,
parents, administrators, other staff, and mem-
bers of the community in reducing gun inci-
dents in public elementary schools and sec-
ondary schools.
(B) Establishing programs that assist par-
ents in helping educate their children about gun
safety and the prevention of gun violence.
I
106TH CONGRESS
1ST SESSION
H. R. 1332
To amend the Truth in Lending Act to expand protections for consumers
by adjusting statutory exemptions and civil penalties to reflect inflation,
to eliminate the Rule of 78s accounting for interest rebates in consumer
credit transactions, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
MARCH 25, 1999
Mr. LAFALCE (for himself, Mr. VENTO, Mr. FRANK of Massachusetts, and
Mr. HINCHEY) introduced the following bill; which was referred to the
Committee on Banking and Financial Services
A BILL
To amend the Truth in Lending Act to expand protections
for consumers by adjusting statutory exemptions and
civil penalties to reflect inflation, to eliminate the Rule
of 78s accounting for interest rebates in consumer credit
transactions, 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 ‘‘Truth in Lending Mod-
ernization Act of 1999’’.
SEC. 2. APPLICABLE CONSUMER CREDIT AND LEASE
TRANSACTIONS.
(a) CREDIT TRANSACTIONS.—Section 104(3) of the
Consumer Credit Protection Act (15 U.S.C. 1603(3)) is
amended by striking ‘‘$25,000’’ and inserting ‘‘$50,000’’.
(b) LEASE TRANSACTIONS.—Section 181(1) of the
Consumer Credit Protection Act (15 U.S.C. 1667(1)) is
amended by striking ‘‘$25,000’’ and inserting ‘‘$50,000’’.
SEC. 3. CIVIL LIABILITY.
(a) IN GENERAL.—Section 130(a)(2)(A) of the Con-
sumer Credit Protection Act (15 U.S.C. 1640(a)(2)(A))
is amended—
(1) in clause (ii)—
(A) by striking ‘‘$100’’ and inserting
‘‘$200’’; and
(B) by striking ‘‘$1,000’’ and inserting
‘‘$5,000’’; and
(2) in clause (iii), by striking ‘‘$2,000’’ and in-
serting ‘‘$5,000’’.
(b) MAXIMUM AMOUNT.—Section 130(a)(2)(B) (15
U.S.C. 
1640(a)(2)(B)) 
is 
amended 
by 
striking
‘‘$500,000’’ and inserting ‘‘$1,000,000’’.
SEC. 4. USE OF RULE OF 78s PROHIBITED.
Section 933(b) of the Housing and Community De-
velopment Act of 1992 (15 U.S.C. 1615(b)) is amended—
(1) by striking ‘‘of a term exceeding 61
months’’; and
(2) by striking ‘‘September 30, 1993’’ and in-
serting ‘‘September 30, 1999’’.
SEC. 5. REGULATIONS.
Before the end of the 6-month period beginning on
the date of the enactment of this Act, the Board of Gov-
ernors of the Federal Reserve System shall issue regula-
tions in final form to implement the amendments made
by this Act.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 1334
To provide for the enhanced implementation of the amendments made to
the Federal Food, Drug, and Cosmetic Act by the Food Quality Protec-
tion Act of 1996, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
MARCH 25, 1999
Mr. LAHOOD (for himself, Mr. BLUNT, and Mr. HASTINGS of Washington)
introduced the following bill; which was referred to the Committee on
Commerce, and in addition to the Committee on Agriculture, for a period
to be subsequently determined by the Speaker, in each case for consider-
ation of such provisions as fall within the jurisdiction of the committee
concerned
A BILL
To provide for the enhanced implementation of the amend-
ments made to the Federal Food, Drug, and Cosmetic
Act by the Food Quality Protection Act of 1996, 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 ‘‘FQPA Implementation
Act of 1999’’.
IRA, the designated beneficiary of such account
shall be treated as described in a subclause of clause
(vi) of section 30(d)(5).
‘‘(b) MEDICAL SAVINGS ACCOUNTS.—
‘‘(1) EQUIVALENT
OF
DEDUCTIBLE
IRA.—A
medical savings account shall be treated as an indi-
vidual retirement plan other than a Roth IRA for
purposes of this chapter and chapter 3.
‘‘(2) SPECIAL ROLLOVER RULES.—
‘‘(A) NO INCOME LIMIT.—The income lim-
its of section 30(c)(3)(B) shall not apply to the
rollover of a medical savings account into a
Roth IRA.
‘‘(B) MEDICAL DISTRIBUTIONS.—For pur-
poses of applying section 30 to the amount of
any medical savings account rolled over to a
Roth IRA, subclause (iii) of section 30(d)(5)
shall apply without regard to the limitation
based on adjusted gross income.
‘‘(3) MEDICAL
SAVINGS
ACCOUNT.—‘Medical
savings account’ means an account established under
section 220 of the Internal Revenue Code of 1986.
‘‘(c) QUALIFIED STATE TUITION PROGRAMS.—
‘‘(1) EDUCATION
SAVINGS
ACCOUNT
PRO-
GRAMS.—No account shall fail to qualify as a Roth
(C) Providing ongoing professional devel-
opment for public school staff and administra-
tors to identify the causes and effects of gun vi-
olence and risk factors and student behavior
that may result in gun violence, including train-
ing sessions to review and update school crisis
response plans and school policies for pre-
venting the presence of guns on school grounds
and facilities;
(D) Providing technical assistance for
school psychologists and counselors to provide
timely counseling and evaluations, in accord-
ance with State and local laws, of students who
possess a weapon on school grounds.
(E) Improving security on public elemen-
tary and secondary school campuses to prevent
outside persons from entering school grounds
with guns.
(F) Assisting public schools and commu-
nities in developing crisis response plans when
guns are found on school campuses and when
gun-related incidents occur.
(f) STATE APPLICATIONS; ACTIVITIES
AND RE-
PORTS.—
(1) STATE APPLICATIONS.—
I
106TH CONGRESS
1ST SESSION
H. R. 1342
To protect children from firearms violence.
IN THE HOUSE OF REPRESENTATIVES
MARCH 25, 1999
Mrs. MCCARTHY of New York introduced the following bill; which was re-
ferred to the Committee on the Judiciary, and in addition to the Commit-
tees on Education and the Workforce, and Commerce, 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 protect children from firearms violence.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
(a) SHORT TITLE.—This Act may be cited as the
‘‘Children’s Gun Violence Prevention Act of 1999’’.
(b) TABLE OF CONTENTS.—The table of contents for
this Act is as follows:
Sec. 1. Short title; table of contents.
TITLE I—THE CHILDREN’S FIREARM SAFETY ACT OF 1999
Sec. 101. Prohibition on manufacture or importation of unsafe handguns.
Sec. 102. Consumer Product Safety Commission study.
quired in such paragraph, contain a determination of
the effects with respect to carrying out the amend-
ments referred to in such paragraph that would
occur if relative to fiscal year 2000 an increased
amount of appropriations is not made available to
the Administrator for carrying out the amendments,
including a description of the reallocations of exist-
ing resources of the Environmental Protection Agen-
cy that would be required in order to carry out the
amendments.
(b) DEPARTMENT OF AGRICULTURE.—
(1) IN GENERAL.—Not later than January 15,
2000, the Secretary of Agriculture (in this section
referred to as the ‘‘Secretary’’) shall submit to the
Congress a report specifying the financial resources
needed by the Secretary for the fiscal years 2001
through 2005 in order to carry out the responsibil-
ities of the Secretary under the Food Quality Pro-
tection Act of 1996.
(2) DETERMINATION OF EFFECTS OF NOT RE-
CEIVING INCREASED AMOUNT OF APPROPRIATIONS;
REALLOCATION OF RESOURCES.—The report under
paragraph (1) shall, in addition to provisions re-
quired in such paragraph, contain a determination of
the effects with respect to carrying out the respon-
sibilities referred to in such paragraph that would
occur if relative to fiscal year 2000 an increased
amount of appropriations is not made available to
the Secretary for carrying out the responsibilities,
including a description of the reallocations of exist-
ing resources of the Department of Agriculture that
would be required in order to carry out the respon-
sibilities.
SEC. 7. INTERNATIONAL TRADE EFFECTS.
(a) STUDY.—
(1) IN GENERAL.—The Secretary of Agriculture
(in this section referred to as the ‘‘Secretary’’), after
consultation with the Administrator of the Environ-
mental Protection Agency and the United States
Trade Representative, shall establish and administer
a program to continuously monitor the competitive
strength of major United States agricultural com-
modity sectors in the international marketplace.
Such commodity sectors include but are not limited
to fruits and vegetables, corn, wheat, cotton, rice,
soybeans, and nursery crops.
(2) CERTAIN FACTORS.—In carrying out the re-
quirements of paragraph (1), the Secretary shall ex-
amine factors pertinent to assessing, by sector, the
sustainability and competitive strength in the inter-
national marketplace and the relationship of such
factors to regulatory decisions issued under the
amendments made by the Food Quality Protection
Act of 1996. Such factors include but are not lim-
ited to sector changes, regional changes, price, qual-
ity, and ratio of imports to exports.
(b) REPORTS.—The Secretary shall prepare periodic
reports addressing the requirements and factors of para-
graphs (1) and (2) of subsection (a). Each such report
shall be submitted to the Congress, with referrals to the
committees of jurisdiction in the House of Representatives
and the Senate. The first report shall be submitted not
later than October 1, 2000, and subsequent reports shall
be submitted biennially thereafter.
Æ