datamatters24/research-document-archive huggingface dataset:
of title 10, United States Code, or while undergoing re-
serve training, or while performing drills or equivalent
duty, and for members of the Reserve Officers’ Training
Corps, and expenses authorized by section 16131 of title
10, United States Code; and for payments to the Depart-
ment 
of 
Defense 
Military 
Retirement 
Fund,
$1,983,153,000.
RESERVE PERSONNEL, MARINE CORPS
For pay, allowances, clothing, subsistence, gratuities,
travel, and related expenses for personnel of the Marine
Corps Reserve on active duty under section 10211 of title
10, United States Code, or while serving on active duty
under section 12301(d) of title 10, United States Code,
in connection with performing duty specified in section
12310(a) of title 10, United States Code, or while under-
going reserve training, or while performing drills or equiv-
alent duty, and for members of the Marine Corps platoon
leaders class, and expenses authorized by section 16131
of title 10, United States Code; and for payments to the
Department of Defense Military Retirement Fund,
$571,444,000.
RESERVE PERSONNEL, AIR FORCE
For pay, allowances, clothing, subsistence, gratuities,
travel, and related expenses for personnel of the Air Force
Reserve on active duty under sections 10211, 10305, and
‘‘(B) the Attitude Tracking Study pub-
lished by the Partnership for a Drug Free 
America; 
‘‘(C) the National Household Survey on 
Drug Abuse; and 
‘‘(D) other relevant studies or publications, 
as determined by the Director, including track-
ing and evaluation data collected according to 
marketing and advertising industry standards; 
and 
‘‘(3) submit a report to Congress in accordance 
with section 105, including the evaluation referred to 
in paragraph (2).’’; 
(5) by striking section 105 and inserting the 
following: 
‘‘SEC. 105. REPORT TO CONGRESS. 
‘‘The Director shall submit on an annual basis a re-
port to Congress that describes—
‘‘(1) the strategy of the national media cam-
paign and whether specific objectives of the cam-
paign were accomplished; 
‘‘(2) steps taken to ensure that the national 
media campaign operates in an effective and effi-
cient manner consistent with the overall strategy 
and focus of the campaign;
‘‘(3) plans to purchase advertising time and 
space; 
‘‘(4) policies and practices implemented to en-
sure that Federal funds are used responsibly to pur-
chase advertising time and space and eliminate the 
potential for waste, fraud, and abuse; and 
‘‘(5) all contracts entered into with a corpora-
tion, partnership, or individual working on behalf of 
the national media campaign.’’; and 
(6) by adding at the end the following: 
‘‘SEC. 106. AUTHORIZATION OF APPROPRIATIONS. 
There is authorized to be appropriated to the Office 
of National Drug Control Policy to carry out this subtitle, 
$195,000,000 for each of the fiscal years 2004 through 
2008.’’.
Æ
I 
108TH CONGRESS 
1ST SESSION H. R. 2062
To restore freedom of choice to women in the uniformed services serving 
outside the United States. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 9, 2003
Ms. LORETTA SANCHEZ of California (for herself, Ms. HARMAN, Mr. ABER-
CROMBIE, Mr. BACA, Mr. BERMAN, Mr. CAPUANO, Mrs. DAVIS of Cali-
fornia, Mr. DEFAZIO, Mr. DELAHUNT, Mr. ENGEL, Mr. FARR, Mr. FIL-
NER, Mr. FRANK of Massachusetts, Mr. HINCHEY, Mr. HOLT, Mrs. 
JOHNSON of Connecticut, Mrs. JONES of Ohio, Mr. LANTOS, Mrs. 
MALONEY, 
Mr. 
OLVER, 
Mr. 
RODRIGUEZ, 
Mr. 
SANDERS, 
Ms. 
SCHAKOWSKY, Mr. SHAYS, Mr. SHERMAN, Ms. SLAUGHTER, Mr. STARK, 
Mrs. TAUSCHER, Ms. VELA´ZQUEZ, Mr. WAXMAN, and Mr. WEXLER) in-
troduced the following bill; which was referred to the Committee on 
Armed Services 
A BILL 
To restore freedom of choice to women in the uniformed 
services serving outside the United States.
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 ‘‘Freedom of Choice 
for Women in the Uniformed Services Act’’.
SEC. 2. LIMITING RESTRICTION OF USE OF DEPARTMENT 
OF DEFENSE MEDICAL FACILITIES TO PER-
FORM ABORTIONS TO FACILITIES IN THE 
UNITED STATES. 
Section 1093(b) of title 10, United States Code, is 
amended by inserting ‘‘in the United States’’ after ‘‘De-
fense’’.
Æ
I 
108TH CONGRESS 
1ST SESSION H. R. 2064
To amend the Internal Revenue Code of 1986 to exclude certain severance 
payments from gross income for employees who are laid off. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 9, 2003
Mr. SMITH of New Jersey (for himself, Mr. RENZI, and Mr. GARRETT of New 
Jersey) 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 exclude 
certain severance payments from gross income for em-
ployees who are laid off.
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 ‘‘Displaced Worker As-
sistance Act of 2003’’. 
SEC. 2. EXCLUSION FROM INCOME OF SEVERANCE PAY-
MENT AMOUNTS. 
(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 inserting after section 139 the following new section: 
‘‘SEC. 139A. SEVERANCE PAYMENTS. 
‘‘(a) IN GENERAL.—In the case of an individual, 
gross income shall not include any qualified severance pay-
ment. 
‘‘(b) LIMITATIONS.—
‘‘(1) AMOUNT.—The amount to which the ex-
clusion under subsection (a) applies shall not ex-
ceed—
‘‘(A) $15,000, with respect to any separa-
tion from employment, reduced by 
‘‘(B) the aggregate amount excluded from 
gross income under subsection (a) in prior tax-
able years. 
‘‘(2) YEARS TO WHICH EXCLUSION APPLIES.—
No qualified severance payment shall be excluded 
from gross income under subsection (a) unless such 
payment is received in the taxable year in which sep-
aration from employment occurs or in one of the two 
succeeding taxable years. 
‘‘(c) QUALIFIED SEVERANCE PAYMENT.—For pur-
poses of this section, the term ‘qualified severance pay-
ment’ means any payment received by an individual if—
‘‘(1) such payment was paid by such individ-
ual’s employer on account of such individual’s sepa-
ration from employment, and 
‘‘(2) such individual received a written notice 
from such employer indicating that such payment is 
a severance payment.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for part III of subchapter B of chapter 1 of such Code 
is amended by inserting after the item relating to section 
139 the following new item:
‘‘Sec. 139A. Severance payments.’’.
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2002.
Æ
I 
108TH CONGRESS 
1ST SESSION H. R. 2065
To amend the Fair Labor Standards Act of 1938 to exempt licensed funeral 
directors and licensed embalmers from the minimum wage and overtime 
compensation requirements of that Act. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 9, 2003
Mr. TIBERI (for himself, Mr. ANDREWS, Mr. WICKER, and Mr. MATHESON) 
introduced the following bill; which was referred to the Committee on 
Education and the Workforce 
A BILL 
To amend the Fair Labor Standards Act of 1938 to exempt 
licensed funeral directors and licensed embalmers from 
the minimum wage and overtime compensation require-
ments of that Act.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
That section 13(a) of the Fair Labor Standards Act of 
1938 (29 U.S.C. 213(a)) is amended by inserting after 
paragraph (3) the following new paragraph: 
‘‘(4) any employee employed as a licensed fu-
neral director or a licensed embalmer; or’’.
Æ
I 
108TH CONGRESS 
1ST SESSION H. R. 2066
To amend title 38, United States Code, to increase the allowance for burial 
expenses of certain veterans buried in private or State-owned cemeteries. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 9, 2003
Ms. WATERS introduced the following bill; which was referred to the 
Committee on Veterans’ Affairs 
A BILL 
To amend title 38, United States Code, to increase the 
allowance for burial expenses of certain veterans buried 
in private or State-owned cemeteries.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. INCREASE OF ALLOWANCE FOR THE PLOT AL-
LOWANCE OF CERTAIN VETERANS BURIED IN 
PRIVATE OR STATE-OWNED CEMETERIES. 
(a) IN GENERAL.—Section 2303(b) of title 38, 
United States Code, is amended in paragraphs (1) and 
(2) by striking ‘‘$300’’ and inserting ‘‘$1,000’’. 
(b) INFLATION ADJUSTMENT.—Section 5312(a) of 
such title is amended by striking ‘‘and each rate of month-
ly allowance paid under section 1805 of this title,’’ and 
inserting ‘‘each rate of monthly allowance paid under sec-
tion 1805 of this title, and each rate of plot allowance 
provided for under section 2303(b) of this title,’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to deaths occurring on or after the 
date of the enactment of this Act.
Æ
I 
108TH CONGRESS 
1ST SESSION H. R. 2067
To amend the Internal Revenue Code of 1986 to allow a deduction from 
gross income to individuals who do not itemize deductions. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 9, 2003
Mr. WU 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 from gross income to individuals who do not 
itemize deductions.
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 Deduction 
Fairness Act’’.
SEC. 2. DEDUCTION FOR CHARITABLE CONTRIBUTIONS TO 
BE ALLOWED TO INDIVIDUALS WHO DO NOT 
ITEMIZE DEDUCTIONS. 
(a) IN GENERAL.—Section 170 of the Internal Rev-
enue Code of 1986 (relating to charitable, etc., contribu-
tions and gifts) is amended by redesignating subsection 
(m) as subsection (n) and by inserting after subsection 
(l) the following new subsection: 
‘‘(m) DEDUCTION FOR INDIVIDUALS NOT ITEMIZING 
DEDUCTIONS.—
‘‘(1) IN GENERAL.—In the case of an individual 
who does not itemize his deductions for the taxable 
year, there shall be taken into account as a direct 
charitable deduction under section 63 an amount 
equal to the amount allowable under subsection (a) 
for the taxable year for cash contributions.’’. 
(b) DIRECT CHARITABLE DEDUCTION.—
(1) IN GENERAL.—Subsection (b) of section 63 
of such Code is amended by striking ‘‘and’’ at the 
end of paragraph (1), by striking the period at the 
end of paragraph (2) and inserting ‘‘, and’’, and by 
adding at the end thereof the following new para-
graph: 
‘‘(3) the direct charitable deduction.’’. 
(2) DEFINITION.—Section 63 of such Code is 
amended by redesignating subsection (g) as sub-
section (h) and by inserting after subsection (f) the 
following new subsection: 
‘‘(g) DIRECT CHARITABLE DEDUCTION.—For pur-
poses of this section, the term ‘direct charitable deduction’
means that portion of the amount allowable under section 
170(a) which is taken as a direct charitable deduction for 
the taxable year under section 170(m).’’. 
(3) CONFORMING AMENDMENT.—Subsection (d) 
of section 63 of such Code is amended by striking 
‘‘and’’ at the end of paragraph (1), by striking the 
period at the end of paragraph (2) and inserting ‘‘, 
and’’, and by adding at the end thereof the following 
new paragraph: 
‘‘(3) the direct charitable deduction.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2001.
Æ
8038 of title 10, United States Code, or while serving on
active duty under section 12301(d) of title 10, United
States Code, in connection with performing duty specified
in section 12310(a) of title 10, United States Code, or
while undergoing reserve training, or while performing
drills or equivalent duty or other duty, and for members
of the Air Reserve Officers’ Training Corps, and expenses
authorized by section 16131 of title 10, United States
Code; and for payments to the Department of Defense
Military Retirement Fund, $1,267,888,000.
NATIONAL GUARD PERSONNEL, ARMY
For pay, allowances, clothing, subsistence, gratuities,
travel, and related expenses for personnel of the Army Na-
tional Guard while on duty under section 10211, 10302,
or 12402 of title 10 or section 708 of title 32, United
States Code, or while serving on duty under section
12301(d) of title 10 or section 502(f) of title 32, United
States Code, in connection with performing duty specified
in section 12310(a) of title 10, United States Code, or
while undergoing training, or while performing drills or
equivalent duty or other duty, and expenses authorized by
section 16131 of title 10, United States Code; and for pay-
ments to the Department of Defense Military Retirement
Fund, $5,382,719,000.
lations efficiently and successfully protect the envi-
ronment. 
(5) Currently, the Environmental Protection 
Agency lacks scientific leadership and critical science 
for decisionmaking. Scientific activities take place in 
both the Office of Research and Development and 
the program offices without sufficient coordination 
and intraagency dissemination of information. 
(6) Reorganization of the Environmental Pro-
tection Agency, in addition to its elevation to the 
Cabinet, could facilitate efficient and successful envi-
ronmental protection in a budget-neutral manner. 
SEC. 3. DEFINITIONS. 
For purposes of this Act—
(1) the term ‘‘Secretary’’ means the Secretary 
of the Department; 
(2) the term ‘‘Department’’ means the Depart-
ment of Environmental Protection or any component 
thereof; 
(3) the term ‘‘research’’ means any research, 
development, and demonstration; and 
(4) the term ‘‘environmental media’’ includes 
air, land, water, and other media.
‘‘(2) DOTS.—The term ‘DOTS’ or ‘Directly 
Observed Treatment Short-course’ means the World 
Health 
Organization-recommended 
strategy 
for 
treating tuberculosis. 
‘‘(3) DOTS-PLUS.—The term ‘DOTS-Plus’ 
means a comprehensive tuberculosis management 
strategy that is built upon and works as a supple-
ment to the standard DOTS strategy, and which 
takes into account specific issues (such as use of sec-
ond line anti-tuberculosis drugs) that need to be ad-
dressed in areas where there is high prevalence of 
multi-drug resistant tuberculosis. 
‘‘(4) GLOBAL
ALLIANCE
FOR
TUBERCULOSIS 
DRUG
DEVELOPMENT.—The term ‘Global Alliance 
for Tuberculosis Drug Development’ means the pub-
lic-private partnership that brings together leaders 
in health, science, philanthropy, and private industry 
to ensure that new medications are available and af-
fordable in high tuberculosis burden countries and 
other affected countries. 
‘‘(5) GLOBAL
TUBERCULOSIS
DRUG
FACIL-
ITY.—The term ‘Global Tuberculosis Drug Facility 
(GDF)’ means the new initiative of the Stop Tuber-
culosis Partnership to increase access to high-quality 
tuberculosis drugs to facilitate DOTS expansion.
‘‘(6) STOP TUBERCULOSIS PARTNERSHIP.—The 
term ‘Stop Tuberculosis Partnership’ means the 
partnership of the World Health Organization, do-
nors including the United States, high tuberculosis 
burden countries, multilateral agencies, and non-
governmental and technical agencies committed to 
short- and long-term measures required to control 
and eventually eliminate tuberculosis as a public 
health problem in the world.’’. 
(b) CONFORMING AMENDMENT.—Section 104(c) of 
the Foreign Assistance Act of 1961 (22 U.S.C. 2151b(c)) 
is amended by striking paragraph (7). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on October 1, 2003, or the 
date of the enactment of this Act, whichever occurs later. 
SEC. 4. AUTHORIZATION OF APPROPRIATIONS FOR GLOB-
AL TUBERCULOSIS ACTIVITIES OF THE CEN-
TERS FOR DISEASE CONTROL AND PREVEN-
TION. 
For the purpose of carrying out global tuberculosis 
activities through the Centers for Disease Control and 
Prevention, there are authorized to be appropriated 
$30,000,000 for fiscal year 2004, and such sums as may 
be necessary for fiscal year 2005. Such authorization is 
in addition to other authorizations of appropriations that
are available for such purpose. Amounts appropriated 
under this section shall remain available until expended.
Æ
I 
108TH CONGRESS 
1ST SESSION 
H. R. 206
To amend title II of the Social Security Act to provide that an individual’s 
entitlement to any benefit thereunder shall continue through the month 
of his or her death (without affecting any other person’s entitlement 
to benefits for that month) and that such individual’s benefit shall 
be payable for such month only to the extent proportionate to the 
number of days in such month preceding the date of such individual’s 
death. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 7, 2003
Mr. SWEENEY introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend title II of the Social Security Act to provide 
that an individual’s entitlement to any benefit thereunder 
shall continue through the month of his or her death 
(without affecting any other person’s entitlement to bene-
fits for that month) and that such individual’s benefit 
shall be payable for such month only to the extent pro-
portionate to the number of days in such month pre-
ceding the date of such individual’s death.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SEC. 2. TRAVEL TO CUBA. 
(a) FREEDOM OF TRAVEL FOR UNITED STATES CITI-
ZENS AND LEGAL RESIDENTS.—Subject to section 3, the 
President shall not regulate or prohibit, directly or indi-
rectly, travel to or from Cuba by United States citizens 
or legal residents, or any of the transactions incident to 
such travel that are set forth in subsection (b). 
(b) TRANSACTIONS INCIDENT
TO TRAVEL.—The 
transactions referred to in subsection (a) are— 
(1) any transactions ordinarily incident to trav-
el to or from Cuba, including the importation into 
Cuba or the United States of accompanied baggage 
for personal use only; 
(2) any transactions ordinarily incident to trav-
el or maintenance within Cuba, including the pay-
ment of living expenses and the acquisition of goods 
or services for personal use; 
(3) any transactions ordinarily incident to the 
arrangement, promotion, or facilitation of travel to, 
from, or within Cuba; 
(4) any transactions incident to nonscheduled 
air, sea, or land voyages, except that this paragraph 
does not authorize the carriage of articles into Cuba 
or the United States except accompanied baggage; 
and
‘‘(H) Interaction between a Federal flight 
deck officer and a Federal air marshal on board 
the aircraft. 
‘‘(I) The process for selection of pilots to 
participate in the program based on their fit-
ness to participate in the program, including 
whether an additional background check should 
be required beyond that required by section 
1536(a)(1). 
‘‘(J) Storage and transportation of fire-
arms between flights, including international 
flights, to ensure the security of the firearms, 
focusing particularly on whether such security 
would be enhanced by requiring storage of the 
firearm at the airport when the pilot leaves the 
airport to remain overnight away from the pi-
lot’s base airport. 
‘‘(K) Methods for ensuring that security 
personnel will be able to identify whether a pilot 
is authorized to carry a firearm under the pro-
gram. 
‘‘(L) Methods for ensuring that pilots (in-
cluding Federal flight deck officers) will be able 
to identify whether a passenger is a law en-
I 
108TH CONGRESS 
1ST SESSION H. R. 2071
To allow travel between the United States and Cuba. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 13, 2003
Mr. FLAKE (for himself, Mr. DELAHUNT, Mr. ABERCROMBIE, Ms. BALDWIN, 
Mr. BERMAN, Mr. BERRY, Mrs. BIGGERT, Mr. BOOZMAN, Mr. BRADY of 
Texas, Mr. PETERSON
of Minnesota, Mr. CAMP, Mr. CLAY, Mr. 
COSTELLO, Mr. DEFAZIO, Ms. DELAURO, Mr. DOOLEY of California, Mr. 
DOYLE, Mrs. EMERSON, Mr. FARR, Mr. GRAVES, Mr. GREENWOOD, Mr. 
HERGER, Mr. HINCHEY, Mr. HOUGHTON, Mr. JOHNSON of Illinois, Mr. 
KLECZKA, Mr. LAHOOD, Mr. LAMPSON, Mr. LEACH, Mr. LYNCH, Mr. 
MANZULLO, Mr. MCGOVERN, Mr. MOORE, Mr. MORAN of Kansas, Mr. 
SMITH of Michigan, Mr. NETHERCUTT, Mr. OSBORNE, Mr. OTTER, Mr. 
PAUL, Mr. RAMSTAD, Mr. RANGEL, Mr. REHBERG, Mr. ROSS, Mr. RYAN 
of Wisconsin, Mr. SHAYS, Mr. SHIMKUS, Mr. SNYDER, Ms. SOLIS, Mr. 
STENHOLM, Mr. TANNER, Mr. THOMPSON of California, Mr. TIBERI, Mr. 
TOWNS, Mr. VAN HOLLEN, and Mr. WHITFIELD) introduced the fol-
lowing bill; which was referred to the Committee on International Rela-
tions 
A BILL 
To allow travel between the United States and Cuba.
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 ‘‘Export Freedom to 
Cuba Act of 2003’’.
(5) normal banking transactions incident to the 
activities described in the preceding provisions of 
this subsection, including the issuance, clearing, 
processing, or payment of checks, drafts, travelers 
checks, credit or debit card instruments, or similar 
instruments; 
except that this section does not authorize the importation 
into the United States of any goods for personal consump-
tion acquired in Cuba. 
SEC. 3. EXCEPTION. 
The restrictions on authority contained in section 2 
do not apply in a case in which the United States is at 
war with Cuba, armed hostilities between the two coun-
tries are in progress, or there is imminent danger to the 
public health or the physical safety of United States trav-
elers. 
SEC. 4. APPLICABILITY. 
This Act applies to actions taken by the President 
before the date of the enactment of this Act which are 
in effect on such date of enactment, and to actions taken 
on or after such date. 
SEC. 5. INAPPLICABILITY OF OTHER PROVISIONS. 
This Act applies notwithstanding section 102(h) of 
the 
Cuban 
Liberty 
and 
Democratic 
Solidarity 
(LIBERTAD) Act of 1996 (22 U.S.C. 6032(h)) and sec-
tion 910(b) of the Trade Sanctions Reform and Export 
Enhancement Act of 2000.
Æ
I 
108TH CONGRESS 
1ST SESSION H. R. 2072
To amend the Internal Revenue Code of 1986 to eliminate the marriage 
penalty in the computation of the income tax on Social Security benefits. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 13, 2003
Mr. FOLEY (for himself, Mr. TANCREDO, Mr. PAUL, Mr. GREEN of Wisconsin, 
Mr. BACHUS, Mr. LATOURETTE, Mr. ISTOOK, Mr. NEY, Mr. ENGLISH, 
Mr. PLATTS, Mr. MCHUGH, Mrs. WILSON of New Mexico, Mr. SOUDER, 
Mr. NETHERCUTT, Ms. ROS-LEHTINEN, Mr. HAYWORTH, and Ms. GINNY 
BROWN-WAITE of Florida) introduced the following bill; which was re-
ferred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to eliminate 
the marriage penalty in the computation of the income 
tax on social security benefits.
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 ‘‘Social Security Mar-
riage Penalty Elimination Act of 2003’’.
SEC. 2. ELIMINATION OF MARRIAGE PENALTY IN COM-
PUTATION OF INCOME TAX ON SOCIAL SECU-
RITY BENEFITS. 
(a) IN GENERAL.—Subsection (c) of section 86 of the 
Internal Revenue Code of 1986 (relating to social security 
and tier 1 railroad retirement benefits) is amended to read 
as follows: 
‘‘(c) 
BASE
AMOUNT
AND
ADJUSTED
BASE 
AMOUNT.—For purposes of this section—
‘‘(1) BASE AMOUNT.—The term ‘base amount’ 
means—
‘‘(A) $50,000 in the case of a joint return, 
and 
‘‘(B) $25,000 in any other case. 
‘‘(2) ADJUSTED BASE AMOUNT.—The term ‘ad-
justed base amount’ means—
‘‘(A) $68,000 in the case of a joint return, 
and 
‘‘(B) $34,000 in any other case.’’
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2002.
Æ