datamatters24/research-document-archive huggingface dataset:
from the offering of its own proprietary in-
vestment products or those of third par-
ties. 
‘‘(ii) 
APPLICABLE
PROHIBITED 
TRANSACTION
EXEMPTION.—Disclosures 
under this paragraph may include a de-
scription of any applicable prohibited 
transaction exemption under section 408 
related to the services described in the 
statement required under paragraph (1). 
‘‘(7) DISCLOSURE OF IMPACT OF SHARE CLASS-
ES.—The statement required under paragraph (1) 
shall, to the extent applicable, disclose that the share 
prices of certain mutual fund investments that are 
available to the plan may be different from the share 
prices outside of the plan due to the existence of dif-
ferent share classes and provide the basis for these 
differences. 
‘‘(8) DISCLOSURE OF CERTAIN ARRANGEMENTS 
IN CONNECTION WITH FREE OR DISCOUNTED SERV-
ICES
OR
REIMBURSEMENTS
BY
SERVICE
PRO-
VIDERS.—In any case in which services are provided 
to the plan, or to the plan sponsor in connection 
with the plan, by any service provider without ex-
plicit charge or for charges set at a discounted rate 
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or subject to rebate, the statement required under 
paragraph (1) shall specify the manner in which, the 
extent to which, and the amount by which consider-
ation is otherwise obtained by the service provider 
(or any affiliate thereof), the plan, or the plan spon-
sor for such services, directly or indirectly, by means 
of any charges against the account of the participant 
or beneficiary. 
‘‘(9) MODEL STATEMENT.—The Secretary shall 
prescribe a model statement that may be used for 
purposes of satisfying the requirements of this sub-
section. 
‘‘(10) UPDATING.—Each contract described in 
paragraph (1) shall require that the service provider 
must provide to the plan administrator an updated 
written statement described in paragraph (1) de-
scribing any material change in the information in-
cluded in the statement provided pursuant to para-
graph (1) as soon as is reasonable after the occur-
rence of the change is known. The contract shall 
provide that such an updated written statement, or, 
in the case of a plan year in which no material 
change in the information included in the statement 
provided pursuant to paragraph (1) has occurred, a 
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written statement setting forth such fact, must be 
provided not less often than annually. 
‘‘(11) LIMITATIONS.— 
‘‘(A) DOLLAR LIMITATION.— 
‘‘(i) IN GENERAL.—The requirements 
of this subsection shall apply with respect 
to any contract for services provided dur-
ing any plan year only if the total charged 
for such services under such contract (re-
gardless of whether, in connection with 
such services under such contract, such 
charges are received by the service provider 
(or any affiliate thereof) directly or are re-
ceived by the service provider (or any affil-
iate thereof) indirectly from other affiliated 
or unaffiliated parties) equals or exceeds 
$5,000. 
‘‘(ii) COST OF LIVING ADJUSTMENT.— 
‘‘(I) IN GENERAL.—In the case 
of any plan year beginning during a 
calendar year beginning after 2010, 
the dollar amount in clause (i) shall 
be increased by an amount equal to 
such dollar amount, multiplied by the 
percentage (if any) by which the aver-
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age of the Consumer Price Index for 
all urban consumers (United States 
city average) for the 12-month period 
ending with September of the pre-
ceding calendar year exceeds such av-
erage for the 12-month period ending 
with September 2009. 
‘‘(II) ROUNDING.—If any dollar 
amount after being increased under 
subclause (I) is not a multiple of 
$500, such dollar amount shall be 
rounded to the next lower multiple of 
$500. 
‘‘(iii) ADJUSTMENTS
BY
THE
SEC-
RETARY.—The Secretary may by regula-
tion adjust the dollar amount specified in 
this subparagraph to a lesser amount for 
small plans and to a greater amount for 
other plans and provide for appropriate an-
nual 
adjustments 
in 
such 
adjusted 
amounts at the same rate as would apply 
under clause (ii). 
‘‘(B) GENERAL
APPLICABILITY
OF
RE-
QUIREMENTS WITH RESPECT TO SERVICES.— 
Nothing in this subsection shall be construed to 
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require any service provider to provide any serv-
ice with respect to any particular plan sponsor. 
‘‘(12) 
COORDINATION
WITH
FIDUCIARY 
RULES.—Nothing in this subsection affects the obli-
gations of plan sponsors and fiduciaries under part 
4 of this subtitle. 
‘‘(b) DISCLOSURES TO PARTICIPANTS AND BENE-
FICIARIES.— 
‘‘(1) ADVANCE NOTICE OF AVAILABLE INVEST-
MENT OPTIONS.—The plan administrator of an indi-
vidual account plan which permits a participant or 
beneficiary to exercise control over the assets in the 
account of the participant or beneficiary shall pro-
vide to the participant or beneficiary with respect to 
each plan year notice of the investment options 
available for election under the plan at least 10 busi-
ness days prior to— 
‘‘(A) the earliest date provided for under 
the plan for the participant’s initial investment 
of any contribution made on behalf of such par-
ticipant, and 
‘‘(B) the effective date of any material 
change in investment options. 
In the case of a plan that provides for immediate eli-
gibility or that contains an automatic contribution 
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arrangement (as defined in subparagraphs (A) and 
(B) of section 514(e)(2)), the notice required under 
subparagraph (A) may be provided within any rea-
sonable period prior to such initial investment. With 
respect to the notice required under this paragraph, 
the Secretary shall prescribe regulations creating ex-
ceptions to the 10-day notice requirement in cir-
cumstances similar to those described in section 
101(i)(2)(C), and such notice may be combined with 
any similar notice that may be required under sec-
tion 404(c)(5) or under this section. 
‘‘(2) INFORMATION
INCLUDED
IN
NOTICE.— 
The notice required under paragraph (1) shall— 
‘‘(A) include a prominent statement, in 
language presented in a manner which is easily 
understandable by the typical participant, indi-
cating which components of the charges (both 
direct and indirect) for each investment option 
are payable by the participant or beneficiary 
and how such components are to be paid, 
‘‘(B) set forth, with respect to each avail-
able investment option— 
‘‘(i) the name of the option, 
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purchasing and leasing equipment, including soft-
ware and other technology, to support activities— 
‘‘(A) to improve the effectiveness of insti-
tutional governance structures and quality of 
senior management, including directors, chief 
executive officers, chief operating officers, chief 
financial officers, and other senior staff; 
‘‘(B) to strengthen the knowledge and abil-
ity of senior and middle managers to establish 
and implement effective financial and non-
financial services, including the development 
and implementation of products and services, 
risk management, human resources, accounting, 
process analysis and auditing systems; 
‘‘(C) to improve the technical knowledge 
and ability of microfinance employees, which 
may include branch managers, loan officer su-
pervisors, 
loan 
officers, 
tellers, 
insurance 
agents, and other field staff, regarding delivery 
of financial services to clients; 
‘‘(D) to improve the collection and trans-
mission of training, procedures, and best prac-
tices among financial institutions and employ-
ees; and 
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460 
Schedule of Laws Repealed—Continued 
Act 
Section 
United States Code 
Former Classification 
Public Law 110–140 ...............................
1203 .........................................
15 U.S.C. 657h.
Military Reservist and Veteran Small 
Business Reauthorization and Oppor-
tunity Act of 2008 (Public Law 110– 
186) .....................................................
3 ...............................................
15 U.S.C. 636 note.
105 ...........................................
15 U.S.C. 637 note.
201(b), (c) ...............................
15 U.S.C. 636 note.
202 ...........................................
15 U.S.C. 636 note.
Small Business Disaster Response and 
Loan Improvements Act of 2008 
(Public Law 110–246) ........................
12052 .......................................
15 U.S.C. 636e.
12063(b) ..................................
15 U.S.C. 636 note.
12066(b) ..................................
15 U.S.C. 636f.
12072 .......................................
15 U.S.C. 636g.
12073 .......................................
15 U.S.C. 636h.
12079 .......................................
15 U.S.C. 636i.
12085 .......................................
15 U.S.C. 636j.
12091 .......................................
15 U.S.C. 636k.
Public Law 111–3 ...................................
621 ...........................................
15 U.S.C. 657p.
Æ 
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(1) IN GENERAL.—The following provisions of 
the Economic Growth and Tax Relief Reconciliation 
Act of 2001, and the amendments made by such 
provisions, are hereby repealed: 
(A) Subtitles A and E of title V. 
(B) Subsections (d) and (e) of section 511. 
(C) Paragraph (2) of section 521(b). 
The Internal Revenue Code of 1986 shall be applied 
and administered as if the provisions and amend-
ments described in the preceding sentence had never 
been enacted. 
(2) SUNSET NOT TO APPLY.— 
(A) Subsection (a) of section 901 of the 
Economic Growth and Tax Relief Reconciliation 
Act of 2001 is amended by striking ‘‘this Act’’ 
and all that follows and inserting ‘‘this Act 
(other than title V) shall not apply to taxable, 
plan, or limitation years beginning after Decem-
ber 31, 2010.’’. 
(B) Subsection (b) of such section 901 is 
amended by striking ‘‘, estates, gifts, and trans-
fers’’. 
(b) INCREASE IN UNIFIED CREDIT AGAINST THE ES-
TATE TAX.—Subsection (c) of section 2010 of the Internal 
Revenue Code of 1986 is amended by striking all that fol-
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lows ‘‘the applicable exclusion amount’’ and inserting ‘‘. 
For purposes of the preceding sentence, the applicable ex-
clusion amount is $4,000,000.’’. 
(c) DECREASE IN MAXIMUM RATE OF TAX.— 
(1) IN GENERAL.—The table contained in sec-
tion 2001(c)(1) of such Code is amended by striking 
the last 5 rows and inserting the following: 
‘‘Over $1,000,000 .................................
$345,800, plus 40 percent of the ex-
cess 
of 
such 
amount 
over 
$1,000,000.’’. 
(2) CONFORMING
AMENDMENTS.—Subsection 
(c) of section 2001 of such Code is amended— 
(A) by striking paragraph (2), and 
(B) by striking all that precedes the table 
contained therein and inserting the following: 
‘‘(c) RATE SCHEDULE.—The tentative tax shall be 
determined in accordance with the following table:’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to estates of decedents dying, and 
gifts made, after December 31, 2009. 
Æ 
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I 
111TH CONGRESS 
1ST SESSION H. R. 1989 
To provide for subsidies for interest on loans for rural multifamily housing 
guaranteed by the Rural Housing Service of the Department of Agriculture. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 21, 2009 
Mrs. CAPITO introduced the following bill; which was referred to the 
Committee on Financial Services 
A BILL 
To provide for subsidies for interest on loans for rural multi-
family housing guaranteed by the Rural Housing Service 
of 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. SHORT TITLE. 
This Act may be cited as the ‘‘Section 538 Improve-
ment Act of 2009’’. 
SEC. 2. SUBSIDIES FOR INTEREST ON GUARANTEED LOANS 
FOR RURAL MULTIFAMILY HOUSING. 
The item relating to ‘‘Rural Housing Service—Rural 
Housing Insurance Fund Program Account’’ in title III 
of division A of the Omnibus Appropriations Act, 2009 
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(Public Law 111–8) is amended by striking ‘‘That, for ap-
plications received under the 2009 notice of funding avail-
ability, section 538 multi-family housing guaranteed loans 
funded pursuant to this paragraph shall not be subject 
to a guarantee fee and the interest on such loans may 
not be subsidized’’ and inserting the following: ‘‘That the 
Secretary may reduce the funding for section 538 multi- 
family housing guaranteed loans by up to $29,090,000, 
and
use such amounts as equivalent funds to subsidize 
the interest on
538 multi-family housing guaranteed 
loans for which applications are received under the 2009 
notice of funding availability’’. 
Æ 
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I 
111TH CONGRESS 
1ST SESSION 
H. R. 198 
To amend the Internal Revenue Code of 1986 to allow a deduction for 
amounts paid for health insurance and prescription drug costs of individuals. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 6, 2009 
Mr. STEARNS 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 a 
deduction for amounts paid for health insurance and 
prescription drug costs of individuals. 
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 ‘‘Health Care Tax De-
duction Act of 2009’’. 
SEC. 2. DEDUCTION FOR HEALTH INSURANCE AND PRE-
SCRIPTION DRUG COSTS OF INDIVIDUALS. 
(a) IN GENERAL.—Part VII of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
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by redesignating section 224 as section 225 and by insert-
ing after section 223 the following new section: 
‘‘SEC. 224. HEALTH INSURANCE AND PRESCRIPTION DRUG 
COSTS. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a deduction an amount equal to 
the sum of the amount paid during the taxable year for— 
‘‘(1) insurance which constitutes medical care 
for the taxpayer and the taxpayer’s spouse and de-
pendents, plus 
‘‘(2) unreimbursed prescription drug expenses 
paid by the taxpayer for the taxpayer and the tax-
payer’s spouse and dependents. 
‘‘(b) LIMITATIONS AND SPECIAL RULES.— 
‘‘(1) EMPLOYER
CONTRIBUTIONS
TO
CAFE-
TERIA PLANS, FLEXIBLE SPENDING ARRANGEMENTS, 
AND MEDICAL SAVINGS ACCOUNTS.—Employer con-
tributions to a cafeteria plan, a flexible spending or 
similar arrangement, a medical savings account, or 
a health savings account which are excluded from 
gross income under section 106 shall be treated for 
purposes of subsection (a) as paid by the employer. 
‘‘(2) DEDUCTION
NOT
AVAILABLE
FOR
PAY-
MENT OF ANCILLARY COVERAGE PREMIUMS.—Any 
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I 
116TH CONGRESS 
1ST SESSION H. R. 1237 
To amend the Federal Ocean Acidification Research and Monitoring Act 
of 2009 to establish an Ocean Acidification Advisory Board, to expand 
and improve the research on Ocean Acidification and Coastal Acidifica-
tion, to establish and maintain a data archive system for Ocean Acidifica-
tion data and Coastal Acidification data, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 14, 2019 
Ms. BONAMICI (for herself, Mr. YOUNG, Ms. PINGREE, and Mr. POSEY) intro-
duced the following bill; which was referred to the Committee on Science, 
Space, and Technology 
A BILL 
To amend the Federal Ocean Acidification Research and 
Monitoring Act of 2009 to establish an Ocean Acidifica-
tion Advisory Board, to expand and improve the research 
on Ocean Acidification and Coastal Acidification, to es-
tablish and maintain a data archive system for Ocean 
Acidification data and Coastal Acidification data, and 
for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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amount paid as a premium for insurance which pro-
vides for— 
‘‘(A) coverage for accidents, disability, den-
tal care, vision care, or a specified illness, or 
‘‘(B) making payments of a fixed amount 
per day (or other period) by reason of being 
hospitalized, 
shall not be taken into account under subsection (a). 
‘‘(3) COORDINATION
WITH
DEDUCTION
FOR 
HEALTH INSURANCE OF SELF-EMPLOYED INDIVID-
UALS.—The amount taken into account by the tax-
payer in computing the deduction under section 
162(l) shall not be taken into account under this 
section. 
‘‘(4) COORDINATION WITH MEDICAL EXPENSE 
DEDUCTION.—The amount taken into account by 
the taxpayer in computing the deduction under this 
section shall not be taken into account under section 
213. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) MEDICAL CARE.— 
‘‘(A) IN
GENERAL.—The term ‘medical 
care’ has the meaning given such term by sec-
tion 213(d) without regard to— 
‘‘(i) paragraph (1)(C) thereof, and 
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‘‘(ii) so much of paragraph (1)(D) 
thereof as relates to qualified long-term 
care insurance contracts. 
‘‘(B) EXCLUSION OF CERTAIN OTHER CON-
TRACTS.—The term ‘medical care’ shall not in-
clude insurance if a substantial portion of its 
benefits are excepted benefits (as defined in sec-
tion 9832(c)). 
‘‘(2) UNREIMBURSED PRESCRIPTION DRUG EX-
PENSES.—The term ‘unreimbursed prescription drug 
expenses’ means amounts paid or incurred for a pre-
scribed drug (as defined by section 213(d)(3)) the 
cost of which to the taxpayer is not reimbursed by 
insurance or otherwise. 
‘‘(d) REGULATIONS.—The Secretary shall prescribe 
such regulations as may be appropriate to carry out this 
section.’’. 
(b) DEDUCTION ALLOWED WHETHER OR NOT TAX-
PAYER ITEMIZES OTHER DEDUCTIONS.—Subsection (a) 
of section 62 of such Code is amended by inserting after 
paragraph (21) the following new item: 
‘‘(22) HEALTH INSURANCE AND PRESCRIPTION 
DRUG
COSTS.—The deduction allowed by section 
224.’’. 
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(c) CLERICAL AMENDMENTS.—The table of sections 
for part VII of subchapter B of chapter 1 of such Code 
is amended by striking the last item and inserting the fol-
lowing new items: 
‘‘Sec. 224. Health insurance and prescription drug costs. 
‘‘Sec. 225. Cross reference.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2008. 
Æ 
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I 
111TH CONGRESS 
1ST SESSION H. R. 1990 
To establish an Oleoresin Capsicum Spray Pilot Program in the Bureau 
of Prisons, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 21, 2009 
Mr. CARDOZA introduced the following bill; which was referred to the 
Committee on the Judiciary 
A BILL 
To establish an Oleoresin Capsicum Spray Pilot Program 
in the Bureau of Prisons, 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 ‘‘Oleoresin Capsicum 
Spray Pilot Program Act of 2009’’. 
SEC. 2. OLEORESIN CAPSICUM SPRAY PILOT PROGRAM. 
(a) PILOT PROGRAM AUTHORIZED.—The Director of 
the Federal Bureau of Prisons shall conduct a pilot pro-
gram to determine the effectiveness of the routine issuance 
of Oleoresin Capsicum spray to staff. 
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(b) SCOPE OF PILOT PROGRAM.—The Director of the 
Federal Bureau of Prisons shall have the discretion to— 
(1) select the specific Bureau of Prisons institu-
tion or institutions participating in the pilot pro-
gram; 
(2) determine the length (but not to exceed 2 
years) of the pilot program; 
(3) select the type of Oleoresin Capsicum spray 
device utilized in the pilot program; and 
(4) determine which Bureau of Prisons staff 
will be authorized to participate in the pilot pro-
gram. 
(c) REQUIREMENTS SUBJECT TO AVAILABILITY OF 
APPROPRIATIONS.—The requirements of this section are 
subject to the availability of appropriations. 
(d) GAO REPORT.—The Government Accountability 
Office shall, not later than six months after the end of 
the pilot program, report to Congress an evaluation of the 
effects of the pilot program and provide any research and 
analysis that Office determines appropriate on tools to im-
prove officer safety in Federal prisons. 
Æ 
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253 
HR 1 EAS 
The HIT Standards Committee shall update 
such recommendations and make new rec-
ommendations as appropriate, including in re-
sponse to a notification sent under section 
3004(b)(2). Such recommendations shall be con-
sistent with the latest recommendations made by 
the HIT Policy Committee. 
‘‘(B) PILOT TESTING OF STANDARDS AND 
IMPLEMENTATION
SPECIFICATIONS.—In the de-
velopment, harmonization, or recognition of 
standards and implementation specifications, the 
HIT Standards Committee shall, as appropriate, 
provide for the testing of such standards and 
specifications by the National Institute for 
Standards and Technology under section 14201 
of the Health Information Technology for Eco-
nomic and Clinical Health Act. 
‘‘(C) CONSISTENCY.—The standards, imple-
mentation specifications, and certification cri-
teria recommended under this subsection shall be 
consistent with the standards for information 
transactions and data elements adopted pursu-
ant to section 1173 of the Social Security Act. 
‘‘(2) FORUM.—The HIT Standards Committee 
shall serve as a forum for the participation of a broad