datamatters24/research-document-archive huggingface dataset:
I
106TH CONGRESS
2D SESSION
H. R. 4562
To amend the Internal Revenue Code of 1986 to increase the maximum
estate tax deduction for family-owned business interests.
IN THE HOUSE OF REPRESENTATIVES
MAY 25, 2000
Mr. ETHERIDGE (for himself and Mrs. CLAYTON) 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 maximum estate tax deduction for family-owned busi-
ness interests.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. INCREASE IN ESTATE TAX DEDUCTION FOR
FAMILY-OWNED BUSINESS INTERESTS.
(a) IN GENERAL.—Subsection (a) of section 2057 of
the Internal Revenue Code of 1986 (relating to family-
owned business interests) is amended by striking para-
graphs (2) and (3) and by inserting after paragraph (1)
the following new paragraphs:
‘‘(2) MAXIMUM DEDUCTION.—
‘‘(A) IN GENERAL.—The deduction allowed
by this section shall not exceed the limitation
determined in accordance with the following
table:
In the case of decedents
dying during:
The limitation is:
2001 .......................................................................
$2,000,000
2002 .......................................................................
$2,500,000
2003 .......................................................................
$3,000,000
2004 .......................................................................
$3,500,000
2005 or thereafter .................................................
$4,000,000.
‘‘(B) INFLATION ADJUSTMENT OF LIMITA-
TION.—In the case of decedents dying in a cal-
endar year after 2005, the $4,000,000 amount
in subparagraph (A) shall be increased by an
amount equal to the product of—
‘‘(i) $4,000,000, and
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for such
calendar year, determined by substituting
‘2004’ for ‘1992’ in subparagraph (B)
thereof.
If any increase determined under the preceding
sentence is not a multiple of $10,000, such in-
crease shall be rounded to the nearest multiple
of $10,000.’’
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to estates of decedents dying
after December 31, 2000.
Æ
‘‘(2) contains an assurance that the program
does not include elementary schools or secondary
schools that follow a racially discriminatory policy;
‘‘(3) describes how elementary schools or sec-
ondary schools will use resources under this part,
and from other sources, to implement the plan;
‘‘(4) contains an assurance that the plan will be
developed with the involvement of parents and others
in the community to be served, and individuals who
will carry out the plan, including administrators,
teachers, principals, and other staff;
‘‘(5) contains an assurance that parents of eli-
gible students served by the local educational agency
will be given prompt notice of the existence of the
public school choice program, the program’s avail-
ability to such parents, and a clear explanation of
how the program will operate;
‘‘(6) contains an assurance that the public
school choice program—
‘‘(A) shall include charter schools and any
other public elementary school and secondary
school; and
‘‘(B) shall not include as a ‘receiving
school’ an elementary school or a secondary
school that—
that avoids duplication of enforcement efforts and
assigns priorities in enforcement.
SEC. 4. EFFECTIVE DATES.
(a) GROUP HEALTH PLANS AND GROUP HEALTH IN-
SURANCE COVERAGE.—Subject to subsection (c), the
amendments made by section 2(a) apply with respect to
group health plans for plan years beginning on or after
January 1, 2001.
(b) INDIVIDUAL HEALTH INSURANCE COVERAGE.—
The amendment made by section 2(b) applies with respect
to health insurance coverage offered, sold, issued, re-
newed, in effect, or operated in the individual market on
or after such date.
(c) COLLECTIVE BARGAINING EXCEPTION.—In the
case of a group health plan maintained pursuant to 1 or
more collective bargaining agreements between employee
representatives and 1 or more employers ratified before
the date of enactment of this Act, the amendments made
section 2(a) shall not apply to plan years beginning before
the later of—
(1) the earliest date as of which all such collec-
tive bargaining agreements relating to the plan have
terminated (determined without regard to any exten-
sion thereof agreed to after the date of enactment of
this Act), or
(2) January 1, 2001.
For purposes of paragraph (1), any plan amendment made
pursuant to a collective bargaining agreement relating to
the plan which amends the plan solely to conform to any
requirement added by section 2(a) shall not be treated as
a termination of such collective bargaining agreement.
Æ
HR 4844 RFS
than the widow’s or widower’s initial minimum amount
computed pursuant to paragraph (ii) of this subdivision,
the unreduced annuity shall be increased to that initial
minimum amount. For the purposes of this subdivision,
the unreduced annuity is the annuity without regard to
any deduction on account of work, without regard to any
reduction for entitlement to an annuity under section
2(a)(1) of this Act, without regard to any reduction for
entitlement to a benefit under title II of the Social Secu-
rity Act, and without regard to any reduction for entitle-
ment to a public service pension pursuant to sections
202(e)(7), 202(f)(2), or section 202(g)(4) of the Social Se-
curity Act.
‘‘(ii) For the purposes of this subdivision, the widow
or widower’s initial minimum amount is the amount of the
unreduced annuity computed at the time an annuity is
awarded to that widow or widower, except that—
‘‘(A) in subsection (g)(1)(i) ‘100 per centum’
shall be substituted for ‘50 per centum’; and
‘‘(B) in subsection (g)(2)(ii) ‘130 per centum’
shall be substituted for ‘80 per centum’ both places
it appears.
‘‘(iii) If a widow or widower who was previously enti-
tled to a widow’s or widower’s annuity under section
2(d)(1)(ii) of this Act becomes entitled to a widow’s or
HR 4844 RFS
‘‘(c) DEFINITIONS RELATED TO DETERMINATION OF
RATES OF TAX.—
‘‘(1) AVERAGE
ACCOUNT
BENEFITS
RATIO.—
For purposes of this section, the term ‘average ac-
count benefits ratio’ means, with respect to any cal-
endar year, the average determined by the Secretary
of the account benefits ratios for the 10 most recent
fiscal years ending before such calendar year. If the
amount determined under the preceding sentence is
not a multiple of 0.1, such amount shall be in-
creased to the next highest multiple of 0.1.
‘‘(2) ACCOUNT
BENEFITS
RATIO.—For pur-
poses of this section, the term ‘account benefits
ratio’ means, with respect to any fiscal year, the
amount determined by the Railroad Retirement
Board by dividing the fair market value of the assets
in the Railroad Retirement Account and of the Rail-
road Retirement Investment Trust (and for years
before 2001, the Social Security Equivalent Benefits
Account) as of the close of such fiscal year by the
total benefits and administrative expenses paid from
the Railroad Retirement Account and the Railroad
Retirement Investment Trust during such fiscal
year.
I
106TH CONGRESS
2D SESSION
H. R. 4567
To amend title 5, United States Code, to provide that, of the total amount
of family leave available to a Federal employee based on the birth
of a child or the placement of a child with the employee for adoption
or foster care, at least one-half of that time shall be leave with pay.
IN THE HOUSE OF REPRESENTATIVES
MAY 25, 2000
Mrs. MALONEY of New York (for herself, Mr. DAVIS of Virginia, Mr. HOYER,
Ms. JACKSON-LEE of Texas, Mr. FRANK of Massachusetts, Mr. PAYNE,
Mr. SANDLIN, Mr. SANDERS, Mr. EVANS, Mrs. THURMAN, Mr. CARDIN,
Mr. MORAN of Virginia, Ms. WOOLSEY, Mr. FROST, Ms. PELOSI, Ms.
NORTON, Mr. ENGEL, Mr. CUMMINGS, Mr. STARK, and Mr. GILMAN) in-
troduced the following bill; which was referred to the Committee on Gov-
ernment Reform
A BILL
To amend title 5, United States Code, to provide that, of
the total amount of family leave available to a Federal
employee based on the birth of a child or the placement
of a child with the employee for adoption or foster care,
at least one-half of that time shall be leave with pay.
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 ‘‘Federal Employees
Paid Parental Leave Act of 2000’’.
SEC. 2. PAID LEAVE.
(a) IN GENERAL.—Section 6382 of title 5, United
States Code, is amended by adding at the end the fol-
lowing:
‘‘(f)(1) Of the 12 weeks of leave available to an em-
ployee under subsection (a)(1)(A) or (B) during any 12-
month period based on a birth or placement, up to one-
half of that time (as the employee may designate in con-
formance with applicable requirements under paragraph
(3)) shall be with pay.
‘‘(2) Paid leave under this subsection shall be in addi-
tion to any annual or sick leave which the employee may
otherwise elect to use under subsection (d) as part of the
same 12-week period.
‘‘(3) The Office shall prescribe any regulations nec-
essary to carry out this subsection, including the manner
in which an employee may designate any day or other pe-
riod that such employee wishes to have treated as a period
of paid leave under this subsection.’’.
(b) TECHNICAL AND CONFORMING AMENDMENTS.—
Section 6382 of title 5, United States Code, is amended—
(1) in subsection (c), by striking ‘‘(d),’’ and in-
serting ‘‘(d) or (f),’’; and
(2) in subsection (d), by inserting ‘‘any unpaid’’
after ‘‘substitute for’’.
SEC. 3. EFFECTIVE DATE.
The amendments made by this Act shall not be effec-
tive with respect to any birth or placement occurring be-
fore the end of the 6-month period beginning on the date
of enactment of this Act.
Æ
I
106TH CONGRESS
2D SESSION
H. R. 4568
To provide funds for the planning of a special census of Americans residing
abroad.
IN THE HOUSE OF REPRESENTATIVES
MAY 25, 2000
Mrs. MALONEY of New York introduced the following bill; which was referred
to the Committee on Government Reform
A BILL
To provide funds for the planning of a special census of
Americans residing abroad.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. FINDINGS; SENSE OF CONGRESS.
(a) FINDINGS.—Congress finds that—
(1) an estimated 3,000,000 to 6,000,000 Amer-
icans live and work overseas while continuing to vote
and pay taxes in the United States;
(2) Americans residing abroad help increase ex-
ports of American goods because they traditionally
buy American, sell American, and create business
opportunities for American companies and workers,
thereby strengthening the United States economy,
creating jobs in the United States, and extending
United States influence around the globe;
(3) Americans residing abroad play a key role
in advancing this Nation’s interests by serving as
economic, political, and cultural ‘‘ambassadors’’ of
the United States; and
(4) the major business, civic, and community
organizations representing Americans and companies
of the United States abroad support the counting of
all Americans residing abroad by the Bureau of the
Census, and are prepared to assist the Bureau of
the Census in this task.
(b) SENSE OF CONGRESS.—It is the sense of Con-
gress that—
(1) the Bureau of the Census should carry out
a special census of all Americans residing abroad in
2003 (the earliest year such an undertaking is pos-
sible, according to the Bureau);
(2) the Bureau should, after completing that
special census, review the means by which Ameri-
cans residing abroad may be included in the 2010
decennial census;
(3) the Bureau should take appropriate meas-
ures to provide for the inclusion of Americans resid-
ing abroad in the 2010 decennial census and decen-
nial censuses thereafter; and
(4) in order to ensure that the measures speci-
fied in the preceding provisions of this subsection
can be completed in timely fashion, the Bureau
should begin planning as soon as possible for the
special census described in paragraph (1).
SEC. 2. FUNDING TO BEGIN PLANNING FOR A SPECIAL CEN-
SUS OF AMERICANS RESIDING ABROAD.
For necessary expenses in connection with the plan-
ning of a special census of Americans residing abroad (as
described in section 1(b)(1)), there is appropriated, out
of any money in the Treasury not otherwise appropriated,
$5,000,000 for fiscal year 2001, to remain available until
expended.
Æ
I
106TH CONGRESS
2D SESSION
H. R. 4569
To amend section 8339(p) of title 5, United States Code, to clarify the
method for computing certain annuities under the Civil Service Retire-
ment System which are based (in whole or in part) on part-time service,
and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
MAY 25, 2000
Mr. MORAN of Virginia (for himself, Mr. DAVIS of Virginia, Mr. WYNN, Ms.
NORTON, Mrs. MORELLA, and Mr. WOLF) introduced the following bill;
which was referred to the Committee on Government Reform
A BILL
To amend section 8339(p) of title 5, United States Code,
to clarify the method for computing certain annuities
under the Civil Service Retirement System which are
based (in whole or in part) on part-time service, 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. COMPUTATION OF CERTAIN ANNUITIES BASED
ON PART-TIME SERVICE.
Section 8339(p) of title 5, United States Code, is
amended by adding at the end the following:
‘‘(3) In the administration of paragraph (1)—
‘‘(A) subparagraph (A) of such paragraph
shall apply with respect to any service per-
formed on a part-time basis before, on, or after
April 7, 1986;
‘‘(B) subparagraph (B) of such paragraph
shall apply with respect to all service performed
on or after April 7, 1986 (whether on a part-
time basis or otherwise); and
‘‘(C) any service performed on a part-time
basis before April 7, 1986, shall be credited as
service performed on a full-time basis.’’.
SEC. 2. APPLICABILITY.
(a) IN GENERAL.—Except as provided in subsection
(b), the amendment made by this Act shall apply only with
respect to an annuity entitlement to which is based on a
separation occurring on or after the date of enactment of
this Act.
(b) RECOMPUTATION OF CERTAIN ANNUITIES.—
(1) IN GENERAL.—In the case of any individual
who—
(A) before April 7, 1986, performed any
service creditable under subchapter III of chap-
ter 83 of title 5, United States Code, and
(B) was separated from the service on or
after April 7, 1986, and before the date of en-
actment of this Act,
any annuity under subchapter III of chapter 83 of
title 5, United States Code (or under chapter 84 of
such title 5, to the extent of any portion of such an-
nuity which is computed under subchapter III of
such chapter 83) based on the service of such indi-
vidual shall be recomputed to take into account the
amendment made by this Act, if application therefor
is made within 18 months after the date of enact-
ment of this Act.
(2) AMOUNTS
TO
WHICH
APPLICABLE.—Any
change in an annuity resulting from a recomputation
under paragraph (1) shall be effective with respect
to amounts accruing for months beginning after the
date on which application for such recomputation is
made.
(c) NOTICE REQUIREMENT.—
(1) IN
GENERAL.—The Office of Personnel
Management shall take such action as may be nec-
essary and appropriate to inform individuals entitled
to have any annuity recomputed under subsection
(b) of their entitlement to such recomputation.
Union Calendar No. 160
106TH CONGRESS
1ST SESSION
H. R. 456
[Report No. 106–270]
A BILL
For the relief of the survivors of the 14 members
of the Armed Forces and the one United States
civilian Federal employee who were killed on
April 14, 1994, when United States fighter air-
craft mistakenly shot down 2 United States heli-
copters over Iraq.
JULY 29, 1999
Reported with amendments, committed to the Committee
of the Whole House on the State of the Union, and or-
dered to be printed
(2) ASSISTANCE.—The Office shall, on request,
assist any individual referred to in paragraph (1) in
obtaining from any department, agency, or other in-
strumentality of the United States such information
in the possession of such instrumentality as may be
necessary—
(A) to verify the entitlement of such indi-
vidual to have an annuity recomputed under
subsection (b); or
(B) to carry out any such recomputation.
(3) INFORMATION.—Any department, agency,
or other instrumentality of the United States which
possesses any information with respect to part-time
service performed by an individual shall, at the re-
quest of the Office, furnish such information to the
Office.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 456
For the relief of the survivors of the 14 members of the Armed Forces
and the one United States civilian Federal employee who were killed
on April 14, 1994, when United States fighter aircraft mistakenly shot
down 2 United States helicopters over Iraq.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 2, 1999
Mr. COLLINS introduced the following bill; which was referred to the
Committee on the Judiciary
A BILL
For the relief of the survivors of the 14 members of the
Armed Forces and the one United States civilian Federal
employee who were killed on April 14, 1994, when
United States fighter aircraft mistakenly shot down 2
United States helicopters over Iraq.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. PAYMENT.
(a) PAYMENT AUTHORIZATION.—The Secretary of
the Treasury shall pay, out of funds not otherwise appro-
priated, $100,000 to the survivor, or collectively the sur-
vivors, of each of the 14 members of the Armed Forces
and the one United States civilian Federal employee who
were killed on April 14, 1994, when United States F–15
fighter aircraft mistakenly shot down two UH–60 Black
Hawk helicopters over Iraq.
(b) SURVIVOR STATUS.—
(1) MEMBERS OF THE ARMED FORCES INSURED
BY SGLI.—In the case of a member of the Armed
Forces described in subsection (a) who was insured
by a Servicemembers’ Group Life Insurance policy
(issued under chapter 19 of title 38, United States
Code), a survivor of such member for the purposes
of subsection (a) shall be any person designated as
a beneficiary on the individual’s policy.
(2) INDIVIDUALS NOT INSURED BY SGLI.—In
the case of a member of the Armed Forces described
in subsection (a) who was not insured by a
Servicemembers’ Group Life Insurance policy (issued
under chapter 19 of title 38, United States Code) or
the civilian Federal employee described in subsection
(a), a survivor of such member or employee for the
purposes of subsection (a) shall be any person deter-
mined to be a survivor by the Secretary of the
Treasury using the provisions of section 5582(b) of
title 5, United States Code.
SEC. 2. LIMITATION ON TOTAL AMOUNT OF PAYMENT.
Not more than a total of $1,500,000 may be paid
to survivors under section 1.
SEC. 3. LIMITATION ON ATTORNEY FEES.
Notwithstanding any contract, no representative of a
survivor may receive more than 10 percent of a payment
made under section 1 for services rendered in connection
with the survivor’s claim for such payment. Any person
who violates this section shall be guilty of an infraction
and shall be subject to a fine in the amount provided in
title 18, United States Code.
SEC. 4. REPORT.
Not later than 6 months after the date of the enact-
ment of this Act, the Secretary of the Treasury shall
transmit to the Congress a report describing the payments
made under section 1.
Æ
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Civil Rights Tax Fair-
ness Act of 2000’’.
SEC. 2. EXCLUSION FROM GROSS INCOME FOR AMOUNTS
RECEIVED ON ACCOUNT OF CERTAIN UNLAW-
FUL DISCRIMINATION.
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to
items specifically excluded from gross income) is amended
by redesignating section 139 as section 140) and by in-
serting after section 138 the following new section:
‘‘SEC. 139. AMOUNTS RECEIVED ON ACCOUNT OF CERTAIN
UNLAWFUL DISCRIMINATION.
‘‘(a) IN GENERAL.—
‘‘(1) EXCLUSION.—Gross income does not in-
clude amounts received by a claimant (whether by
suit or agreement and whether as lump sums or
periodic payments) on account of a claim of unlawful
discrimination.
‘‘(2) AMOUNTS COVERED.—For purposes of
paragraph (1), the term ‘amounts’ does not
include—
‘‘(A) backpay or frontpay, as defined in
section 1302(b), or
‘‘(B) punitive damages.
HR 4576 EAS
travel (including all expenses thereof for organizational
movements), and expenses of temporary duty travel between
permanent duty stations, for members of the Army on active
duty (except members of reserve components provided for
elsewhere), cadets, and aviation cadets; and for payments
pursuant to section 156 of Public Law 97–377, as amended
(42 U.S.C. 402 note), to section 229(b) of the Social Secu-
rity Act (42 U.S.C. 429(b)), and to the Department of De-
fense Military Retirement Fund, $22,173,929,000.
MILITARY PERSONNEL, NAVY
For pay, allowances, individual clothing, subsistence,
interest on deposits, gratuities, permanent change of station
travel (including all expenses thereof for organizational
movements), and expenses of temporary duty travel between
permanent duty stations, for members of the Navy on active
duty (except members of the Reserve provided for elsewhere),
midshipmen, and aviation cadets; and for payments pursu-
ant to section 156 of Public Law 97–377, as amended (42
U.S.C. 402 note), to section 229(b) of the Social Security
Act (42 U.S.C. 429(b)), and to the Department of Defense
Military Retirement Fund, $17,877,215,000.
MILITARY PERSONNEL, MARINE CORPS
For pay, allowances, individual clothing, subsistence,
interest on deposits, gratuities, permanent change of station
travel (including all expenses thereof for organizational
‘‘(A) the excess of—
‘‘(i) employment discrimination back-
pay and frontpay, over
‘‘(ii) the amount of deductions that
would have been allowable but for sub-
section (a)(1)(B), divided by
‘‘(B) the number of years in the backpay
period and frontpay period.’’.
(b) CLERICAL AMENDMENT.—The table of sections
for part I of subchapter Q of chapter 1 of such Code is
amended by inserting after section 1301 the following new
item:
‘‘Sec. 1302. Income from backpay or frontpay received on account
of certain unlawful employment discrimination.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to amounts received in taxable
years beginning after December 31, 2000.
SEC. 3. INCOME AVERAGING FOR BACKPAY AND FRONTPAY
RECEIVED ON ACCOUNT OF CERTAIN UNLAW-
FUL EMPLOYMENT DISCRIMINATION NOT TO
INCREASE ALTERNATIVE MINIMUM TAX LI-
ABILITY.
(a) IN GENERAL.—Section 55(c) of the Internal Rev-
enue Code of 1986 (defining regular tax) is amended by
redesignating paragraph (2) as paragraph (3) and by in-
serting after paragraph (1) the following:
‘‘(2) COORDINATION WITH INCOME AVERAGING
FOR AMOUNTS RECEIVED ON ACCOUNT OF EMPLOY-
MENT DISCRIMINATION.—Solely for purposes of this
section, section 1302 (relating to averaging of in-
come from backpay or frontpay received on account
of certain unlawful employment discrimination) shall
not apply in computing the regular tax.’’.
(b) EFFECTIVE DATE.—The amendment made by
this section shall apply to taxable years beginning after
December 31, 2000.
Æ