452
(2) in paragraph (2), by inserting ‘‘except as
provided in paragraphs (4) and (5) of this sub-
section,’’ after ‘‘For purposes of this section,’’;
(3) in paragraph (3), by inserting ‘‘except as
provided in paragraphs (4) and (5) of this sub-
section,’’ after ‘‘For purposes of this section,’’;
(4) by redesignating paragraph (4) as para-
graph (6); and
(5) by inserting after paragraph (3) the follow-
ing new paragraphs:
‘‘(4) For purposes of this section, the level one
reimbursement factor for family or group day care
homes shall be $1.5050 for lunches or suppers,
$.8275 for breakfasts, and $.4475 for supplements.
The reimbursement factor under this paragraph
shall be adjusted on July 1, 1996, to reflect changes
in the Consumer Price Index for food away from
home for the most recent 24-month period for which
data are available, and on July 1 of each year, start-
ing July 1, 1997, to reflect changes in the Consumer
Price Index for food away from home for the most
recent 12-month period for which data are available.
The reimbursement factor under this paragraph
shall be rounded to the nearest one-fourth cent.
453
‘‘(5) For purposes of this section, the level two
reimbursement factor for family or group day care
homes shall be $1.2675 for lunches or suppers,
$.5375 for breakfasts, and $.25 for supplements.
The reimbursement factor under this paragraph
shall be adjusted on July 1, 1996, to reflect changes
in the Consumer Price Index for food away from
home for the most recent 24-month period for which
data are available, and on July 1 of each year, start-
ing July 1, 1997, to reflect changes in the Consumer
Price Index for food away from home for the most
recent 12-month period for which data are available.
The reimbursement factor under this paragraph
shall be rounded to the nearest one-fourth cent.’’.
(b) Section 17(f)(3) of the National School Lunch
Act (42 U.S.C. 1766(f)(3)) is amended—
(1) by adding after subparagraph (C) the fol-
lowing new subparagraph:
‘‘(D) The Secretary shall make payments,
totalling not more than $2,000,000 in fiscal
year 1995 and $5,000,000 in fiscal year 1996,
to provide grants to States for the purpose of
providing assistance, including grants to family
or group day care home sponsoring organiza-
tions and other appropriate organizations; for
454
securing and providing training, materials,
automated data processing assistance, and
other assistance for the staff of such sponsoring
organizations; and for providing training and
other assistance to family or group day care
homes in order to assist in the implementation
of the requirements contained in this sub-
section. Of the amount of funds made available
to each State under this subparagraph, an
amount not to exceed 30 percent may be re-
tained by the State to carry out the purposes
of this subparagraph;’’;
(2) in subparagraph (A), by deleting ‘‘, except
that reimbursement shall not be provided’’ and all
that follows through ‘‘nearest one-fourth cent.’’ and
inserting in lieu thereof ‘‘as set forth in subpara-
graphs (B) and (C).’’;
(3) by redesignating subparagraphs (B), (C),
and (D) (as added by paragraph (1)) as subpara-
graphs (D), (E), and (L) respectively;
(4) by inserting after subparagraph (A) the fol-
lowing new subparagraphs:
‘‘(B) Sponsoring organizations of family or
group day care homes located in low-income
areas shall be reimbursed for meals or supple-
455
ments served to children in those homes at the
level one reimbursement rates established in
subsection (c)(4) of this section.
‘‘(C) Sponsoring organizations of family or
group day care homes, except family or group
day care homes covered under subparagraph
(B) of this subsection, shall be reimbursed for
meals or supplements served to children in
those homes, at the election of the family or
group day care home, either—
‘‘(i) at the level two reimbursement
rates established in subsection (c)(5) of
this section; or
‘‘(ii)(I) for meals and supplements
served to children from households that
meet the income eligibility guidelines for
free or reduced price meals and supple-
ments set forth in section 9(b) of this Act,
at the level one reimbursement rates estab-
lished in subsection (c)(4) of this section;
and
‘‘(II) for meals and supplements
served to children from families who do not
meet 
the 
requirements 
of 
paragraph
(C)(ii)(I) of this subsection, at the level
456
two reimbursement rates established in
subsection (c)(5); or
‘‘(iii) for meals and supplements
served to children in family or group day
care homes in which the family or group
day care home provider meets the income
eligibility guidelines for free or reduced
price meals and supplements set forth in
section 9(b) of this Act, at the level one re-
imbursement rates established in section
(c)(4) of this section.’’;
(5) by adding at the end of subparagraph (D)
(as redesignated by paragraph (3)) the following:
‘‘In addition, family or group day care home spon-
soring organizations shall receive for their adminis-
trative expenses an additional $10 per month for
each home located in a low-income area.’’; and
(6) by adding after subparagraph (E) (as redes-
ignated by paragraph (3)) the following new sub-
paragraphs:
‘‘(F) Notwithstanding subparagraph (C),
reimbursement shall not be provided for meals
or supplements served to the children of a per-
son acting as a family or group day care home
provider unless such children meet the income
457
eligibility guidelines for free or reduced price
meals under section 9(b) of this Act. Where so
qualifying, the family or group day care home
sponsoring organization shall be reimbursed for
those meals and supplements at the level one
rates established in subsection (c)(4).
‘‘(G) For family or group day care home
providers who elect to use the procedures under
paragraph (3)(C)(ii) of this subsection, the Sec-
retary shall implement streamlined and sim-
plified counting and claiming procedures, pro-
vided that such procedures do not compromise
program accountability.
‘‘(H) Sponsoring organizations of family or
group day care homes (other than those located
in low-income areas) may receive the level one
reimbursement rates for meals and supplements
established in subsection (c)(4) of this section
for those children with a parent participating in
the programs established under part F or G of
title IV of the Social Security Act, the at-risk
child care program under title IV of such Act,
or a Federal or a State child care program with
an income eligibility limit that does not exceed
the income eligibility guidelines for free or re-
459
purposes of this subparagraph. Any payments
received under this subparagraph shall be in ad-
dition to payments which States receive under
subsection (b) of this section.’’.
(c) EFFECTIVE DATES.—
(1) Except as provided in paragraph (2), the
amendments made by subsections (a) and (b) shall
take effect on July 1, 1996.
(2) The amendment made by subsection (b)(1)
shall take effect on the date of enactment of this
Act.
SEC. 905. STATE RETENTION OF AMOUNTS RECOVERED.
Section 16(a) of the Food Stamp Act of 1977 (7
U.S.C. 2025(a)) is amended by striking ‘‘1995’’ both
places it appears in the proviso of the first sentence and
inserting in both places in lieu thereof ‘‘2004’’.
SEC. 906. COMMODITY PROGRAM INCOME INELIGIBILITY.
Notwithstanding any other provision of law, a person
with annual off-farm adjusted gross income in excess of
$100,000, as determined by the Secretary of Agriculture,
shall not be eligible to receive from the Commodity Credit
Corporation income support and price support through
loans, purchases, payments, and other operations. The
Secretary of Agriculture shall issue regulations defining
the term ‘‘person’’ which shall conform, to the extent prac-
460
ticable, to the regulations issued in accordance with sec-
tion 1001 of the Food Security Act of 1985, as amended.
SEC. 907. AMENDMENTS RELATED TO SUPERFUND TAX
EXTENSION.
(a) EXTENSION
OF TERMINATION DATE.—Para-
graph (1) of section 59A(e) of the Internal Revenue Code
of 1986 (26 U.S.C. 59A(e)(1)) is amended by striking
‘‘January 1, 1996’’ and inserting ‘‘February 1, 1998’’.
(b) ADJUSTMENTS
TO
AMOUNTS
COLLECTED.—
Paragraph (3) of section 4611(e) of the Internal Revenue
Code of 1986 (26 U.S.C. 4611(e)(3)) is amended—
(1) by striking ‘‘December 31, 1995’’ and in-
serting ‘‘September 30, 1998’’;
(2) by striking ‘‘$11,970,000,000’’ each time it
appears and inserting ‘‘$15,500,000,000’’; and
(3) by striking ‘‘January 1, 1996’’ and insert-
ing ‘‘October 1, 1998’’.
(c) EFFECTIVE DATE.—The amendments made by
subsections (a) and (b) shall apply to amounts collected
and amounts credited after the date of the enactment of
this Act.
SEC. 908. FEDERAL RAILROAD ADMINISTRATION USER
FEES.
Section 216 of the Federal Railroad Safety Act of
1970 (45 U.S.C. 447) is amended—
461
(1) by striking subsection (a)(3) and inserting
the following:
‘‘(3) Fees established under this section shall be
assessed to railroads subject to this chapter and
shall cover all costs incurred by the Federal Railroad
Administration in administering this chapter, and
those laws transferred to the jurisdiction of the Sec-
retary of Transportation by subsections (e)(1), (2),
and (6)(A) of section 1655 of title 49, other than ac-
tivities described in section 431(a)(2) of this title.’’;
(2) by inserting before the period in subsection
(c) ‘‘, and those laws transferred to the jurisdiction
of the Secretary of Transportation by subsections
(e)(1), (2), and (6)(A) of section 1655 of title 49’’;
and
(3) by striking subsections (e) and (f).
SEC. 909. SPECIAL EARNED INCOME TAX CREDIT RULES
FOR MILITARY PERSONNEL.
(a) MODIFIED RESIDENCY REQUIREMENT.—Sub-
paragraph (E) of section 32(c)(3) (defining qualifying
child) of the Internal Revenue Code of 1986 is amended
by adding at the end the following sentence: ‘‘The preced-
ing sentence does not apply during any period during
which the taxpayer is stationed outside the United States
while serving on extended active duty (as defined in sec-
462
tion 1034(h)(3)) with the Armed Forces of the United
States.’’
(b) REPORTING MILITARY EARNED INCOME.—Sub-
section (a) of section 6051 (relating to receipts for employ-
ees) of the Internal Revenue Code of 1986 is amended
by striking ‘‘and’’ at the end of paragraph (8), by striking
the period at the end of paragraph (9) and inserting in
lieu thereof ‘‘, and’’, and by inserting after paragraph (9)
the following paragraph:
‘‘(10) in the case of an employee who is a mem-
ber of the Armed Forces of the United States, the
total amount of earned income (as defined in section
32(c)(2)).’’.
(c) ADVANCE PAYMENT OF EARNED INCOME TAX
CREDIT.—Paragraph (1) of section 3507(c) (defining
earned income advance amount) of the Internal Revenue
Code of 1986 is amended by adding at the end the follow-
ing sentence: ‘‘For purposes of subparagraph (A) in the
case of an employee who is a member of the Armed Forces
of the United States, the employee’s earned income (as
defined in section 32(c)(2)) shall be taken into account
rather than the employee’s wages.’’.
(d) EFFECTIVE DATES.—The amendments made by
this section shall apply to taxable years beginning and re-
muneration paid after December 31, 1994.
463
SEC. 910. NONRESIDENT ALIENS NOT ELIGIBLE FOR
EARNED INCOME TAX CREDIT.
(a) IN GENERAL.—Section 32(c)(1) (defining eligible
individual) of the Internal Revenue Code of 1986 is
amended by adding at the end the following new subpara-
graph:
‘‘(E) EXCEPTION FOR NONRESIDENT ALIENS.—
The term ‘eligible individual’ does not include a non-
resident alien unless an election under section
6013(g) (relating to treating a nonresident alien in-
dividual as a resident of the United States) or sec-
tion 6013(h) (relating to the year in which a non-
resident alien becomes a resident of the United
States) is in effect for the taxable year with respect
to the nonresident alien.’’.
(b) EFFECTIVE DATE.—The amendment made by
this section shall apply to taxable years beginning after
December 31, 1994.
SEC. 911. EXTENSION OF CERTAIN CUSTOMS FEES.
Subsection (j)(3) of section 13031 of the Consoli-
dated Omnibus Budget Reconciliation Act of 1985, as
amended, (19 U.S.C. 58c), is amended to read as follows:
‘‘(3) Fees may not be charged under subsection (a)
of this section after September 30, 2004.’’.
464
TITLE X—EFFECTIVE DATES
SEC. 1001. EFFECTIVE DATES.
(a) IN GENERAL.—Except as otherwise provided and
subject to subsection (b), the amendments and repeals
made by this Act, other than title VI, shall become effec-
tive with respect to periods beginning on or after October
1, 1995.
(b) The Secretary of Health and Human Services
may, upon the request of a State, delay the effective date
prescribed by subsection (a) with respect to such State
upon a showing of circumstances beyond the State’s con-
trol, but such extension may not extend beyond October
1, 1996.
(c) Notwithstanding any other provision of law, no
State shall be found to have failed to comply with any
requirement imposed on such State’s programs by or pur-
suant to the amendments made by titles I and II of this
Act by reason of its failure to have such program (or re-
quirements) in effect Statewide if such program is in ef-
fect Statewide not later than 2 years after the effective
date specified in subsection (a), or 2 years after such later
date as is approved by the Secretary pursuant to sub-
section (b).
Æ
HR 4605 IH——2
465
HR 4605 IH——3
HR 4605 IH——4
HR 4605 IH——5
HR 4605 IH——6
HR 4605 IH——7
HR 4605 IH——8
HR 4605 IH——9
HR 4605 IH——10
HR 4605 IH——11
HR 4605 IH——12
HR 4605 IH——13
HR 4605 IH——14
HR 4605 IH——15
HR 4605 IH——16
HR 4605 IH——17
HR 4605 IH——18
HR 4605 IH——19
HR 4605 IH——20
HR 4605 IH——21
HR 4605 IH——22
HR 4605 IH——23
HR 4605 IH——24
HR 4605 IH——25
HR 4605 IH——26
HR 4605 IH——27