datamatters24/research-document-archive huggingface dataset:
I
107TH CONGRESS
1ST SESSION
H. R. 493
To amend the Internal Revenue Code of 1986 to allow individuals a
refundable credit against income tax for payroll taxes.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 7, 2001
Mr. BARRETT of Wisconsin 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 allow indi-
viduals a refundable credit against income tax for payroll
taxes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. REFUNDABLE CREDIT FOR PAYROLL TAXES.
(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 redes-
ignating section 35 as section 36 and by inserting after
section 34 the following new section:
‘‘SEC. 35. CREDIT FOR PAYROLL TAXES.
‘‘(a) IN GENERAL.—In the case of an individual,
there shall be allowed as a credit against the tax imposed
by this subtitle an amount equal to the taxpayer’s social
security taxes for the taxable year.
‘‘(b) LIMITATION.—The amount of the credit allow-
able under subsection (a) to any taxpayer for any taxable
year shall not exceed $300 ($600 in the case of a joint
return).
‘‘(c) SOCIAL SECURITY TAXES.—For purposes of this
section—
‘‘(1) IN GENERAL.—The term ‘social security
taxes’ means, with respect to any taxpayer for any
taxable year—
‘‘(A) the amount of the taxes imposed by
subsections (a) and (b) of section 3101 on
amounts received by the taxpayer during the
calendar year in which the taxable year begins,
‘‘(B) the amount of the taxes imposed by
section 3201(a) on amounts received by the tax-
payer during the calendar year in which the
taxable year begins,
‘‘(C) 50 percent of the taxes imposed by
subsections (a) and (b) of section 1401 on the
self-employment income of the taxpayer for the
taxable year, and
‘‘(D) 50 percent of the taxes imposed by
section 3211(a)(1) on amounts received by the
taxpayer during the calendar year in which the
taxable year begins.
‘‘(2) COORDINATION WITH SPECIAL REFUND OF
SOCIAL SECURITY TAXES.—The term ‘social security
taxes’ shall not include any taxes to the extent the
taxpayer is entitled to a special refund of such taxes
under section 6413(c).
‘‘(3) SPECIAL RULE.—Any amounts paid pursu-
ant to an agreement under section 3121(l) (relating
to agreements entered into by American employers
with respect to foreign affiliates) which are equiva-
lent to the taxes referred to in paragraph (1)(A)
shall be treated as taxes referred to in such para-
graph.’’
(b) CONFORMING AMENDMENTS.—
(1) Paragraph (2) of section 1324(b) of title
31, United States Code, is amended by inserting be-
fore the period ‘‘, or from section 35 of such Code’’.
(2) The table of sections for subpart C of part
IV of subchapter A of chapter 1 of such Code is
amended by striking the last item and inserting the
following new items:
‘‘Sec. 35. Credit for payroll taxes.
‘‘Sec. 36. Overpayments of tax.’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2000.
Æ
I
107TH CONGRESS
2D SESSION
H. R. 4940
To amend title 38, United States Code, to enact into law eligibility require-
ments for burial in Arlington National Cemetery, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
JUNE 13, 2002
Mr. STUMP (for himself, Mr. SMITH of New Jersey, Mr. EVANS, Mr. SIMPSON,
and Mr. REYES) introduced the following bill; which was referred to the
Committee on Veterans’ Affairs
A BILL
To amend title 38, United States Code, to enact into law
eligibility requirements for burial in Arlington National
Cemetery, 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 ‘‘Arlington National
Cemetery Burial Eligibility Act’’.
SEC. 2. PERSONS ELIGIBLE FOR BURIAL IN ARLINGTON NA-
TIONAL CEMETERY.
(a) IN GENERAL.—Chapter 24 of title 38, United
States Code, is amended by adding at the end the fol-
lowing new section:
‘‘§ 2412. Arlington National Cemetery: persons eligi-
ble for burial
‘‘(a) PRIMARY ELIGIBILITY.—The remains of the fol-
lowing individuals may be buried in Arlington National
Cemetery:
‘‘(1) Any member of the Armed Forces who
dies while on active duty.
‘‘(2)(A) Any retired member of the Armed
Forces.
‘‘(B) Any member or former member of a re-
serve component of the Armed Forces—
‘‘(i) who served on active duty;
‘‘(ii) who was honorably discharged from
such active duty service;
‘‘(iii) who, at the time of death, was under
60 years of age; and
‘‘(iv) who, but for age, would have been eli-
gible at the time of death for retired pay under
chapter 1223 of title 10.
‘‘(3) Any former member of the Armed Forces
separated for physical disability before October 1,
1949, who—
‘‘(A) served on active duty; and
‘‘(B) would have been eligible for retire-
ment under the provisions of section 1201 of
title 10 (relating to retirement for disability)
had that section been in effect on the date of
separation of the member.
‘‘(4) Any former member of the Armed Forces
whose last active duty military service terminated
honorably and who has been awarded one of the fol-
lowing decorations:
‘‘(A) Medal of Honor.
‘‘(B) Distinguished Service Cross, Air
Force Cross, or Navy Cross.
‘‘(C) Distinguished Service Medal.
‘‘(D) Silver Star.
‘‘(E) Purple Heart.
‘‘(5) Any former prisoner of war who dies on or
after November 30, 1993.
‘‘(6) Any member of a reserve component of the
Armed Forces who dies in the performance of duty
while on active duty for training or inactive duty
training.
HR 4940 RFS
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Arlington National
Cemetery Burial Eligibility Act’’.
SEC. 2. PERSONS ELIGIBLE FOR BURIAL IN ARLINGTON NA-
TIONAL CEMETERY.
(a) IN GENERAL.—Chapter 24 of title 38, United
States Code, is amended by adding at the end the fol-
lowing new section:
‘‘§ 2412. Arlington National Cemetery: persons eligi-
ble for burial
‘‘(a) PRIMARY ELIGIBILITY.—The remains of the fol-
lowing individuals may be buried in Arlington National
Cemetery:
‘‘(1) Any member of the Armed Forces who
dies while on active duty.
‘‘(2)(A) Any retired member of the Armed
Forces.
‘‘(B) Any member or former member of a re-
serve component of the Armed Forces—
‘‘(i) who served on active duty;
‘‘(ii) who was honorably discharged from
such active duty service;
‘‘(iii) who, at the time of death, was under
60 years of age; and
amended by adding at the end the following new sub-
section:
‘‘(c) EXCEPTION.—Subsections (a) and (b) shall not
apply to the provisions of, and amendments made by, title
I (relating to individual income tax rate reductions).’’.
Æ
I
107TH CONGRESS
2D SESSION
H. R. 4941
To provide that the individual income tax rate reductions of the Economic
Growth and Tax Relief Reconciliation Act of 2001 shall be permanent.
IN THE HOUSE OF REPRESENTATIVES
JUNE 13, 2002
Mr. TOOMEY introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To provide that the individual income tax rate reductions
of the Economic Growth and Tax Relief Reconciliation
Act of 2001 shall be permanent.
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 ‘‘Permanent Income
Tax Rate Reduction Act of 2002’’.
SEC. 2. INDIVIDUAL INCOME TAX RATE REDUCTIONS MADE
PERMANENT.
Section 901 of the Economic Growth and Tax Relief
Reconciliation Act of 2001 (Public Law 107–16) is
such organization fails to meet any of the requirements
of subsection (b).
(b) REQUIREMENTS.—To be eligible to receive Fed-
eral grants, an accreditation organization referred to in
subsection (a) must meet the following requirements:
(1) At all times after 90 days after the date of
enactment of this Act, the organization shall have in
effect, for each facility that it is responsible for ac-
crediting, accreditation standards for the detection,
prevention, reduction, and punishment of prison
rape.
(2) At all times after 1 year after the date of
the adoption of the final rule under section 6(a)(4),
the organization shall, in addition to any other such
standards that it may promulgate relevant to the de-
tection, prevention, reduction, and punishment of
prison rape, adopt accreditation standards consistent
with the national standards adopted pursuant to
such final rule.
SEC. 9. ATTORNEY GENERAL DESIGNATION OF GRANT PRO-
GRAMS FOR FUNDING REDUCTION.
(a) IN GENERAL.—Not later than 120 days after the
date of enactment of this Act, and each year thereafter,
the Attorney General shall designate an existing grant
HR 4944 RDS 
SEC. 9. CEDAR CREEK AND BELLE GROVE NATIONAL HIS-
TORICAL PARK ADVISORY COMMISSION. 
(a) ESTABLISHMENT.—There is established the 
Cedar Creek and Belle Grove National Historical Park 
Advisory Commission. 
(b) DUTIES.—The Commission shall—
(1) advise the Secretary in the preparation and 
implementation of a general management plan de-
scribed in section 8; and 
(2) advise the Secretary with respect to the 
identification of sites of significance outside the 
Park boundary deemed necessary to fulfill the pur-
poses of this Act. 
(c) MEMBERSHIP.—
(1) COMPOSITION.—The Commission shall be 
composed of 15 members appointed by the Secretary 
so as to include the following: 
(A) 1 representative from the Common-
wealth of Virginia. 
(B) 1 representative each from the local 
governments of Strasburg, Middletown, Fred-
erick County, Shenandoah County, and Warren 
County. 
(C) 2 representatives of private landowners 
within the Park.
(A) nonmotorized access to and use of the
Silver Peak Wilderness Area Additions, des-
ignated by this Act, for military training shall
be permitted to continue in the same manner
and degree as provided prior to enactment and
as described in an existing Memorandum of
Agreement, subject to reasonable regulations by
the Secretary; and
(B) existing water pipelines in the Silver
Peak Wilderness Area Additions and a similar
facility in the Silver Peak Wilderness Area es-
tablished by Public Law 102–30, together with
the right of ingress and egress thereto, may be
operated, maintained, and upgraded, subject to
reasonable requirements to protect wilderness
values.
(22) Certain lands in the Los Padres National
Forest which comprise approximately 47,050 acres
as generally depicted on a map entitled ‘‘Chumash
Wilderness Area Additions - Proposed’’.
(23) Certain lands in the Los Padres National
Forest which comprise approximately 14,350 acres
as generally depicted on a map entitled ‘‘Sespe Wil-
derness Area Additions - Proposed’’.
SEC. 702. DESIGNATION OF OCEAN REGIONS; REGIONAL 
ADMINISTRATORS. 
(a) ESTABLISHMENT OF REGIONS.—There are here-
by designated the following ocean regions: 
(1) NORTH
PACIFIC
OCEAN
REGION.—The 
North Pacific Ocean Region, which shall consist of 
United States ocean waters off the coast of the 
State of Alaska, including such waters of the Arctic 
Ocean, Bering Sea, and Pacific Ocean seaward of 
Alaska. 
(2) PACIFIC
OCEAN
REGION.—The Pacific 
Ocean Region, which shall consist of United States 
ocean waters off the coast of the States of Cali-
fornia, Oregon, and Washington. 
(3) WESTERN
PACIFIC
OCEAN
REGION.—The 
Western Pacific Ocean Region, which shall consist of 
United States ocean waters off the coast of the 
State of Hawaii and of American Samoa, Guam, and 
the Northern Mariana Islands, including such waters 
of the Pacific Ocean seaward of the Commonwealths, 
territories, and possessions of the United States in 
the Pacific Ocean area. 
(4) GULF
OF
MEXICO
OCEAN
REGION.—The 
Gulf of Mexico Ocean Region, which shall consist of 
United States ocean waters of the Gulf of Mexico off
HR 5352 IH 
(3) FARALLONES NMS.—The term ‘‘Farallones 
NMS’’ means the Gulf of the Farallones National 
Marine Sanctuary. 
(4) SANCTUARIES.—The term ‘‘Sanctuaries’’ 
means the Gulf of the Farallones National Marine 
Sanctuary and the Cordell Bank National Marine 
Sanctuary, as expanded by section 5. 
(5) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of Commerce. 
(6) MEAN HIGHER HIGH WATER MARK.—The 
term ‘‘Mean Higher High Water Mark’’ means the 
arithmetic average of the elevations of the higher of 
two high waters of a tidal day over a period of time 
as determined by the National Oceanic and Atmos-
pheric Administration. 
(7) PERSON.—The term ‘‘Person’’ means any 
private or public individual, corporation, partnership, 
trust, institution, association, or any other public or 
private entity, whether foreign or domestic, or any 
officer, employee, agent, department, agency, or in-
strumentality of the Federal Government, of any 
State, tribal or local unit of government, or of any 
foreign government.
HR 4944 RDS 
the benefit of the public by key partner organizations, the 
Secretary shall acknowledge and support the continued 
participation of these partner organizations in the man-
agement of the Park. 
(b) PARK PARTNERS.—Roles of the current key part-
ners include the following: 
(1) CEDAR
CREEK
BATTLEFIELD
FOUNDA-
TION.—The Cedar Creek Battlefield Foundation 
may—
(A) continue to own, operate, and manage 
the lands acquired by the Foundation within 
the Park; 
(B) continue to conduct reenactments and 
other events within the Park; and 
(C) transfer ownership interest in portions 
of their land to the National Park Service by 
donation, sale, or other means that meet the 
legal requirements of National Park Service 
land acquisitions. 
(2) NATIONAL TRUST FOR HISTORIC PRESERVA-
TION AND BELLE GROVE INCORPORATED.—The Na-
tional Trust for Historic Preservation and Belle 
Grove Incorporated may continue to own, operate, 
and manage Belle Grove Plantation and its struc-
tures and grounds within the Park boundary. Belle
the coast of the States of Texas, Louisiana, Mis-
sissippi, Alabama, and Florida. 
(5) SOUTH
ATLANTIC
OCEAN
REGION.—The 
South Atlantic Ocean Region, which shall consist of 
United States ocean waters of the Atlantic Ocean off 
the coast of the States of North Carolina, South 
Carolina, Georgia, and Florida. 
(6) CARIBBEAN
OCEAN
REGION.—The Carib-
bean Ocean Region, which shall consist of United 
States ocean waters of the Caribbean Sea and Atlan-
tic Ocean off the coast of the Virgin Islands and the 
Commonwealth of Puerto Rico. 
(7) MID-ATLANTIC OCEAN REGION.—The Mid-
Atlantic Ocean Region, which shall consist of United 
States ocean waters of the Atlantic Ocean off the 
coast of the States of New York, New Jersey, Dela-
ware, Pennsylvania, Maryland, and Virginia. 
(8) NEW ENGLAND OCEAN REGION.—The New 
England Ocean Region, which shall consist of 
United States ocean waters of the Atlantic Ocean off 
the coast of the States of Maine, New Hampshire, 
Massachusetts, Rhode Island, and Connecticut. 
(9) GREAT LAKES REGION.—The Great Lakes 
Region, which shall consist of United States ocean 
waters of the Great Lakes off the coast of Min-
nesota, Wisconsin, Illinois, Indiana, Michigan, Ohio, 
Pennsylvania, and New York. 
(b) NATIONAL OCEANIC AND ATMOSPHERIC ADMIN-
ISTRATION REGIONAL OFFICES.—
(1) 
ESTABLISHMENT.—The 
Administrator 
shall, by not later than 1 year after the date of the 
enactment of this Act—
(A) establish for each ocean region des-
ignated under subsection (a) a National Oce-
anic and Atmospheric Administration Regional 
Office, which shall be relatively centrally located 
in the coastal area of the ocean region; and 
(B) appoint a Regional Administrator of 
the National Oceanic and Atmospheric Admin-
istration for that region. 
(2) FUNCTIONS
OF
REGIONAL
ADMINISTRA-
TORS.—A Regional Administrator appointed under 
paragraph (1) for an ocean region shall—
(A) be the head of the National Oceanic 
and Atmospheric Administration Regional Of-
fice established for that region; 
(B) be responsible for implementation of 
this title with respect to that ocean region; 
(C) provide a written opinion to the Ad-
ministrator on the consistency of a proposed
less such complaint was made or such information 
was disclosed with the knowledge that it was false 
or with willful disregard for its truth or falsity. 
(4) The Inspector General shall have authority to ad-
minister to or take from any person an oath, affirmation, 
or affidavit, whenever necessary in the performance of the 
duties of the Inspector General, which oath, affirmation, 
or affidavit when administered or taken by or before an 
employee of the Office of the Inspector General of the Na-
tional Intelligence Authority designated by the Inspector 
General shall have the same force and effect as if adminis-
tered or taken by or before an officer having a seal. 
(5)(A) Except as provided in subparagraph (B), the 
Inspector General is authorized to require by subpoena the 
production of all information, documents, reports, an-
swers, records, accounts, papers, and other data and docu-
mentary evidence necessary in the performance of the du-
ties and responsibilities of the Inspector General. 
(B) In the case of departments, agencies, and other 
elements of the United States Government, the Inspector 
General shall obtain information, documents, reports, an-
swers, records, accounts, papers, and other data and evi-
dence for the purpose specified in subparagraph (A) using 
procedures other than by subpoenas.
‘‘(2) MARITAL STATUS.—For purposes of para-
graph (1), marital status shall be determined in ac-
cordance with section 7703.
‘‘(g) REGULATIONS.—The Secretary shall prescribe
such regulations as may be appropriate to carry out this
section, including regulations requiring employers to report
to their employees and the Secretary such information as
the Secretary determines to be appropriate.’’.
(b) DEDUCTION ALLOWED WHETHER OR NOT TAX-
PAYER ITEMIZES.—Subsection (a) of section 62 is amended
by inserting after paragraph (18) the following new item:
‘‘(19) PREMIUMS
ON
QUALIFIED
LONG-TERM
CARE
INSURANCE
CONTRACTS.—The deduction al-
lowed by section 223.’’.
(c) CONFORMING AMENDMENTS.—
(1) 
Sections 
86(b)(2)(A), 
135(c)(4)(A),
137(b)(3)(A), 219(g)(3)(A)(ii), and 221(b)(2)(C)(i)
are each amended by inserting ‘‘223,’’ after ‘‘222,’’.
(2) Section 222(b)(2)(C)(i) is amended by insert-
ing ‘‘223,’’ before ‘‘911’’.
(3) Section 469(i)(3)(F)(iii) is amended by strik-
ing ‘‘and 222’’ and inserting ‘‘222, and 223’’.
(d) CLERICAL AMENDMENT.—The table of sections for
part VII of subchapter B of chapter 1 is amended by strik-
ing the last item and inserting the following new items:
HR 4946 RFS
‘‘(IV) paragraphs (4), (5), and
(7) of subsection (b) and paragraph
(1)(A)(iii) of this subsection shall not
apply with respect to such individual,
and
‘‘(V) the limitation which would
(but for this subclause) apply under
subsection (b)(1) with respect to such
individual for any taxable year shall
be reduced (but not below zero) by the
amount which would (but for sub-
section 106(b)) be includible in such
individual’s gross income for the tax-
able year.’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to taxable years beginning after
December 31, 2002.
Passed the House of Representatives July 25, 2002.
Attest:
JEFF TRANDAHL,
Clerk.
II 
108TH CONGRESS 
2D SESSION 
H. R. 5363
IN THE SENATE OF THE UNITED STATES 
NOVEMBER 18, 2004
Received 
AN ACT 
To authorize salary adjustments for Justices and judges of 
the United States for fiscal year 2005.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
I
107TH CONGRESS
1ST SESSION
H. R. 494
To amend the Internal Revenue Code of 1986 to allow all taxpayers a
credit against income tax for up to $200 of charitable contributions.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 7, 2001
Mr. BURTON of Indiana (for himself, Mr. DUNCAN, Ms. HART, Mr. HORN,
Mr. PAUL, Mr. PITTS, and Mr. TERRY) 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 allow all
taxpayers a credit against income tax for up to $200
of charitable contributions.
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 ‘‘Charitable Giving Act
of 2001’’.
SEC. 2. CREDIT FOR CERTAIN CHARITABLE CONTRIBU-
TIONS.
(a) GENERAL RULE.—Subpart B of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
‘‘(i) the employee referred to in sub-
paragraph (A), or
‘‘(ii) any person treated as an em-
ployee (or whose use is treated as an em-
ployee use) under the rules of section
132(h).’’.
(b) EFFECTIVE DATE.—The amendment made by
this section shall apply to taxable years ending after the
date of the enactment of this Act.
Æ
1986 is amended by adding at the end the following new
section:
‘‘SEC. 30B. CREDIT FOR CERTAIN CHARITABLE CONTRIBU-
TIONS.
‘‘(a) GENERAL RULE.—There shall be allowed as a
credit against the tax imposed by this chapter for the tax-
able year an amount equal to the charitable contributions
(as defined in section 170(c)) made in cash by the tax-
payer during the taxable year.
‘‘(b) MAXIMUM CREDIT.—The credit allowed by sub-
section (a) for any taxable year shall not exceed $200.
‘‘(c) LIMITATION BASED ON LIABILITY FOR TAX.—
The credit allowed by subsection (a) for any taxable year
shall not exceed the excess (if any) of—
‘‘(1) the regular tax for the taxable year re-
duced by the sum of the credits allowable under sub-
part A and the preceding sections of this subpart,
over
‘‘(2) the tentative minimum tax for the taxable
year.
‘‘(d) SPECIAL RULES.—
‘‘(1) CREDIT
IN
LIEU
OF
DEDUCTION.—The
credit provided by subsection (a) for any charitable
contribution shall be in lieu of any deduction other-
wise allowable under this chapter for such contribu-
tion.
‘‘(2) 
ELECTION
TO
HAVE
SECTION
NOT
APPLY.—A taxpayer may elect for any taxable year
to have this section not apply.’’.
(b) CLERICAL AMENDMENT.—The table of sections
for subpart B of part IV of subchapter A of chapter 1
of such Code is amended by adding at the end thereof
the following new item:
‘‘Sec. 30B. Credit for certain charitable contributions.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2000.
Æ
I
107TH CONGRESS
2D SESSION
H. R. 4950
To amend the Internal Revenue Code of 1986 to clarify that church employees
are eligible for the exclusion for qualified tuition reduction programs
of charitable educational organizations.
IN THE HOUSE OF REPRESENTATIVES
JUNE 17, 2002
Mr. CAMP (for himself and Mr. KENNEDY of Minnesota) 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 clarify
that church employees are eligible for the exclusion for
qualified tuition reduction programs of charitable edu-
cational organizations.
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 ‘‘Equity in Education
Act of 2002’’.
SEC. 2. CLARIFICATION OF ELIGIBILITY OF CHURCH EM-
PLOYEES FOR EXCLUSION FOR QUALIFIED
TUITION REDUCTION PROGRAMS OF CHARI-
TABLE EDUCATIONAL ORGANIZATIONS.
(a) IN GENERAL.—Paragraph (2) of section 117(d)
of the Internal Revenue Code of 1986 (defining qualified
tuition reduction) is amended to read as follows:
‘‘(2) QUALIFIED
TUITION
REDUCTION.—For
purposes of this subsection—
‘‘(A) IN
GENERAL.—The term ‘qualified
tuition reduction’ means the amount of any re-
duction in tuition provided to an employee of—
‘‘(i) an organization described in sec-
tion 170(b)(1)(A)(ii), or
‘‘(ii) an organization described in sec-
tion 170(b)(1)(A)(i) that owns and oper-
ates or controls an organization described
in section 170(b)(1)(A)(ii),
for the education (below the graduate level) at
the organization described in clause (i) (or an-
other 
organization 
described 
in 
section
170(b)(1)(A)(ii)) of a person described in sub-
paragraph (B).
‘‘(B) PERSON
DESCRIBED.—A person is
described in this subparagraph if such person
is—