datamatters24/research-document-archive huggingface dataset:
‘‘(iii) IN-KIND
DISTRIBUTIONS.—Any
benefit furnished to a designated bene-
ficiary under a qualified tuition program
shall be treated as a distribution to the
beneficiary for purposes of this paragraph.
‘‘(iv) COORDINATION WITH HOPE AND
LIFETIME LEARNING CREDITS.—The total
amount of qualified higher education ex-
penses with respect to an individual for the
taxable year shall be reduced—
‘‘(I) 
as 
provided 
in 
section
25A(g)(2), and
‘‘(II) by the amount of such ex-
penses which were taken into account
in determining the credit allowed to
the taxpayer or any other person
under section 25A.
‘‘(v) COORDINATION WITH EDUCATION
SAVINGS
ACCOUNTS.—If, with respect to
an individual for any taxable year—
‘‘(I) the aggregate distributions
to which clause (i) and section
530(d)(2)(A) apply, exceed
‘‘(II) the total amount of quali-
fied higher education expenses other-
‘‘(ii) CONTINUATION
COVERAGE
OF
FEHBP.—Subparagraph (A)(iv) shall not
apply to coverage which is comparable to
continuation 
coverage 
under 
section
4980B.
‘‘(d) LONG-TERM CARE DEDUCTION LIMITED
TO
QUALIFIED
LONG-TERM
CARE
INSURANCE
CON-
TRACTS.—In the case of a qualified long-term care insur-
ance contract, only eligible long-term care premiums (as
defined in section 213(d)(10)) may be taken into account
under subsection (a).
‘‘(e) SPECIAL RULES.—
‘‘(1) COORDINATION
WITH
DEDUCTION
FOR
HEALTH INSURANCE COSTS OF SELF-EMPLOYED IN-
DIVIDUALS.—The amount taken into account by the
taxpayer in computing the deduction under section
162(l) shall not be taken into account under this
section.
‘‘(2) 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.’’
(b) DEDUCTION ALLOWED WHETHER OR NOT TAX-
PAYER ITEMIZES OTHER DEDUCTIONS.—Subsection (a)
of section 62 is amended by inserting after paragraph (17)
the following new item:
‘‘(18) HEALTH AND LONG-TERM CARE INSUR-
ANCE
COSTS.—The deduction allowed by section
222.’’
(c) CLERICAL AMENDMENT.—The table of sections
for part VII of subchapter B of chapter 1 is amended by
striking the last item and inserting the following new
items:
‘‘Sec. 222. Health and long-term care insurance costs.
‘‘Sec. 223. Cross reference.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2000.
SEC. 502. LONG-TERM CARE INSURANCE PERMITTED TO BE
OFFERED UNDER CAFETERIA PLANS AND
FLEXIBLE SPENDING ARRANGEMENTS.
(a) CAFETERIA PLANS.—Subsection (f) of section
125 (defining qualified benefits) is amended by inserting
before the period at the end ‘‘unless such product is a
qualified long-term care insurance contract (as defined in
section 7702B)’’.
(b) FLEXIBLE SPENDING ARRANGEMENTS.—Section
106 (relating to contributions by employer to accident and
health plans) is amended by striking subsection (c).
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2000.
SEC. 503. EXPANSION OF AVAILABILITY OF MEDICAL SAV-
INGS ACCOUNTS.
(a) REPEAL OF LIMITATIONS ON NUMBER OF MED-
ICAL SAVINGS ACCOUNTS.—
(1) IN GENERAL.—Subsections (i) and (j) of
section 220 are hereby repealed.
(2) CONFORMING AMENDMENT.—Paragraph (1)
of section 220(c) is amended by striking subpara-
graph (D).
(b) ALL EMPLOYERS MAY OFFER MEDICAL SAVINGS
ACCOUNTS.—
(1) IN
GENERAL.—Subclause (I) of section
220(c)(1)(A)(iii) (defining eligible individual) is
amended by striking ‘‘and such employer is a small
employer’’.
(2) CONFORMING AMENDMENTS.—
(A) Paragraph (1) of section 220(c) is
amended by striking subparagraph (C).
(B) Subsection (c) of section 220 is
amended by striking paragraph (4) and by re-
designating paragraph (5) as paragraph (4).
(c) INCREASE IN AMOUNT OF DEDUCTION ALLOWED
FOR CONTRIBUTIONS TO MEDICAL SAVINGS ACCOUNTS.—
(1) IN
GENERAL.—Paragraph (2) of section
220(b) is amended to read as follows:
‘‘(2) MONTHLY LIMITATION.—The monthly lim-
itation for any month is the amount equal to 1⁄12 of
the annual deductible (as of the first day of such
month) of the individual’s coverage under the high
deductible health plan.’’.
(2) CONFORMING AMENDMENT.—Clause (ii) of
section 220(d)(1)(A) is amended by striking ‘‘75
percent of’’.
(d) BOTH EMPLOYERS AND EMPLOYEES MAY CON-
TRIBUTE TO MEDICAL SAVINGS ACCOUNTS.—Paragraph
(5) of section 220(b) is amended to read as follows:
‘‘(5) COORDINATION WITH EXCLUSION FOR EM-
PLOYER
CONTRIBUTIONS.—The limitation which
would (but for this paragraph) apply under this sub-
section to the taxpayer for any taxable year shall be
reduced (but not below zero) by the amount which
would (but for section 106(b)) be includible in the
taxpayer’s gross income for such taxable year.’’.
(e) REDUCTION
OF
PERMITTED
DEDUCTIBLES
UNDER HIGH DEDUCTIBLE HEALTH PLANS.—
(1) IN GENERAL.—Subparagraph (A) of section
220(c)(2) (defining high deductible health plan) is
amended—
(A) by striking ‘‘$1,500’’ in clause (i) and
inserting ‘‘$1,000’’, and
(B) by striking ‘‘$3,000’’ in clause (ii) and
inserting ‘‘$2,000’’.
(2) CONFORMING AMENDMENT.—Subsection (g)
of section 220 is amended to read as follows:
‘‘(g) COST-OF-LIVING ADJUSTMENT.—
‘‘(1) IN GENERAL.—In the case of any taxable
year beginning in a calendar year after 1998, each
dollar amount in subsection (c)(2) shall be increased
by an amount equal to—
‘‘(A) such dollar amount, multiplied by
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar
year in which such taxable year begins by sub-
stituting ‘calendar year 1997’ for ‘calendar year
1992’ in subparagraph (B) thereof.
‘‘(2) SPECIAL
RULES.—In the case of the
$1,000 amount in subsection (c)(2)(A)(i) and the
$2,000 amount in subsection (c)(2)(A)(ii), para-
graph (1)(B) shall be applied by substituting ‘cal-
endar year 1999’ for ‘calendar year 1997’.
‘‘(3) ROUNDING.—If any increase under para-
graph (1) or (2) is not a multiple of $50, such in-
crease shall be rounded to the nearest multiple of
$50.
(f) MEDICAL SAVINGS ACCOUNTS MAY BE OFFERED
UNDER CAFETERIA PLANS.—Subsection (f) of section
125 is amended by striking ‘‘106(b),’’.
(g) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2000.
SEC. 504. ADDITIONAL PERSONAL EXEMPTION FOR TAX-
PAYER CARING FOR ELDERLY FAMILY MEM-
BER IN TAXPAYER’S HOME.
(a) IN GENERAL.—Section 151 (relating to allowance
of deductions for personal exemptions) is amended by add-
ing at the end redesignating subsection (e) as subsection
(f) and by inserting after subsection (d) the following new
subsection:
‘‘(e) ADDITIONAL EXEMPTION FOR CERTAIN ELDER-
LY FAMILY MEMBERS RESIDING WITH TAXPAYER.—
‘‘(1) IN GENERAL.—An exemption of the ex-
emption amount for each qualified family member of
the taxpayer.
‘‘(2) QUALIFIED FAMILY MEMBER.—For pur-
poses of this subsection, the term ‘qualified family
member’ means, with respect to any taxable year,
any individual—
‘‘(A) who is an ancestor of the taxpayer or
of the taxpayer’s spouse or who is the spouse
of any such ancestor,
‘‘(B) who is a member for the entire tax-
able year of a household maintained by the tax-
payer, and
‘‘(C) who has been certified, before the due
date for filing the return of tax for the taxable
year (without extensions), by a physician (as
defined in section 1861(r)(1) of the Social Se-
curity Act) as being an individual with long-
term care needs described in paragraph (3) for
a period—
‘‘(i) which is at least 180 consecutive
days, and
‘‘(ii) a portion of which occurs within
the taxable year.
Such term shall not include any individual oth-
erwise meeting the requirements of the pre-
ceding sentence unless within the 391⁄2 month
period ending on such due date (or such other
period as the Secretary prescribes) a physician
(as so defined) has certified that such indi-
vidual meets such requirements.
‘‘(3) INDIVIDUALS
WITH
LONG-TERM
CARE
NEEDS.—An individual is described in this para-
graph if the individual—
‘‘(A) is unable to perform (without sub-
stantial assistance from another individual) at
least 2 activities of daily living (as defined in
section 7702B(c)(2)(B)) due to a loss of func-
tional capacity, or
‘‘(B) requires substantial supervision to
protect such individual from threats to health
and safety due to severe cognitive impairment
and is unable to perform, without reminding or
cuing assistance, at least 1 activity of at least
1 activity of daily living (as so defined) or to
the extent provided in regulations prescribed by
the Secretary (in consultation with the Sec-
retary of Health and Human Services), is un-
able to engage in age appropriate activities.
‘‘(4) SPECIAL
RULES.—Rules similar to the
rules of paragraphs (1), (2), (3), (4), and (5) of sec-
tion 21(e) shall apply for purposes of this sub-
section.’’
(b) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1999.
SEC. 505. EXPANDED HUMAN CLINICAL TRIALS QUALI-
FYING FOR ORPHAN DRUG CREDIT.
(a) 
IN
GENERAL.—Subclause 
(I) 
of 
section
45C(b)(2)(A)(ii) is amended to read as follows:
‘‘(I) after the date that the appli-
cation is filed for designation under
such section 526, and’’.
(b) CONFORMING AMENDMENT.—Clause (i) of sec-
tion 45C(b)(2)(A) is amended by inserting ‘‘which is’’ be-
fore ‘‘being’’ and by inserting before the comma at the
end ‘‘and which is designated under section 526 of such
Act’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to amounts paid or incurred after
December 31, 1999.
SEC. 506. INCLUSION OF CERTAIN VACCINES AGAINST
STREPTOCOCCUS PNEUMONIAE TO LIST OF
TAXABLE VACCINES.
(a) IN GENERAL.—Section 4132(a)(1) (defining tax-
able vaccine) is amended by adding at the end the fol-
lowing new subparagraph:
‘‘(L) Any conjugate vaccine against strep-
tococcus pneumoniae.’’
(b) EFFECTIVE DATE.—
(1) SALES.—The amendment made by this sec-
tion shall apply to vaccine sales beginning on the
day after the date on which the Centers for Disease
Control makes a final recommendation for routine
administration to children of any conjugate vaccine
against streptococcus pneumoniae.
(2) DELIVERIES.—For purposes of paragraph
(1), in the case of sales on or before the date de-
scribed in such paragraph for which delivery is made
after such date, the delivery date shall be considered
the sale date.
(c) REPORT.—Not later than 1 year after the date
of the enactment of this Act, the Comptroller General of
the United States shall prepare and submit a report to
the Committee on Ways and Means of the House of Rep-
resentatives and the Committee on Finance of the Senate
on the operation of the Vaccine Injury Compensation
Trust Fund and on the adequacy of such Fund to meet
future claims made under the Vaccine Injury Compensa-
tion Program.
TITLE VI—ESTATE TAX RELIEF
Subtitle A—Repeal of Estate, Gift,
and Generation-Skipping Taxes;
Repeal of Step Up in Basis At
Death
SEC. 601. REPEAL OF ESTATE, GIFT, AND GENERATION-
SKIPPING TAXES.
(a) IN GENERAL.—Subtitle B is hereby repealed.
(b) EFFECTIVE DATE.—The repeal made by sub-
section (a) shall apply to the estates of decedents dying,
and gifts and generation-skipping transfers made, after
December 31, 2008.
SEC. 602. TERMINATION OF STEP UP IN BASIS AT DEATH.
(a) TERMINATION
OF APPLICATION
OF SECTION
1014.—Section 1014 (relating to basis of property ac-
quired from a decedent) is amended by adding at the end
the following:
‘‘(f) TERMINATION.—In the case of a decedent dying
after December 31, 2008, this section shall not apply to
property for which basis is provided by section 1022.’’
(b) CONFORMING AMENDMENT.—Subsection (a) of
section 1016 (relating to adjustments to basis) is amended
by striking ‘‘and’’ at the end of paragraph (26), by strik-
ing the period at the end of paragraph (27) and inserting
‘‘; and’’, and by adding at the end the following:
‘‘(28) to the extent provided in section 1022
(relating to basis for certain property acquired from
a decedent dying after December 31, 2008).’’
SEC. 603. CARRYOVER BASIS AT DEATH.
(a) GENERAL RULE.—Part II of subchapter O of
chapter 1 (relating to basis rules of general application)
is amended by inserting after section 1021 the following:
‘‘SEC. 1022. CARRYOVER BASIS FOR CERTAIN PROPERTY
ACQUIRED FROM A DECEDENT DYING AFTER
DECEMBER 31, 2008.
‘‘(a) CARRYOVER BASIS.—Except as otherwise pro-
vided in this section, the basis of carryover basis property
in the hands of a person acquiring such property from a
decedent shall be determined under section 1015.
‘‘(b) CARRYOVER BASIS PROPERTY DEFINED.—
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the term ‘carryover basis property’ means any
property—
‘‘(A) which is acquired from or passed
from a decedent who died after December 31,
2008, and
‘‘(B) which is not excluded pursuant to
paragraph (2).
The property taken into account under subpara-
graph (A) shall be determined under section 1014(b)
without regard to subparagraph (A) of the last sen-
tence of paragraph (9) thereof.
‘‘(2) CERTAIN
PROPERTY
NOT
CARRYOVER
BASIS PROPERTY.—The term ‘carryover basis prop-
erty’ does not include—
‘‘(A) any item of gross income in respect
of a decedent described in section 691,
‘‘(B) property which was acquired from the
decedent by the surviving spouse of the dece-
dent, the value of which would have been de-
ductible from the value of the taxable estate of
the decedent under section 2056, as in effect on
the day before the date of enactment of the Fi-
nancial Freedom Act of 1999, and
‘‘(C) any includible property of the dece-
dent if the aggregate adjusted fair market value
of such property does not exceed $2,000,000.
For purposes of this paragraph and paragraph (3),
the term ‘adjusted fair market value’ means, with
respect to any property, fair market value reduced
by any indebtedness secured by such property.
‘‘(3) PHASEIN
OF
CARRYOVER
BASIS
IF
IN-
CLUDIBLE PROPERTY EXCEEDS $1,300,000.—
‘‘(A) IN GENERAL.—If the adjusted fair
market value of the includible property of the
decedent exceeds $1,300,000, but does not ex-
ceed $2,000,000, the amount of the increase in
the basis of such property which would (but for
this paragraph) result under section 1014 shall
be reduced by the amount which bears the same
ratio to such increase as such excess bears to
$700,000.
‘‘(B) ALLOCATION
OF
REDUCTION.—The
reduction under subparagraph (A) shall be allo-
cated among only the includible property having
net appreciation and shall be allocated in pro-
portion to the respective amounts of such net
appreciation. For purposes of the preceding
sentence, the term ‘net appreciation’ means the
excess of the adjusted fair market value over
the decedent’s adjusted basis immediately be-
fore such decedent’s death.
‘‘(4) INCLUDIBLE PROPERTY.—
‘‘(A) IN GENERAL.—For purposes of this
subsection, the term ‘includible property’ means
property which would be included in the gross
estate of the decedent under any of the fol-
lowing provisions as in effect on the day before
the date of the enactment of the Financial
Freedom Act of 1999:
‘‘(i) Section 2033.
‘‘(ii) Section 2038.
‘‘(iii) Section 2040.
‘‘(iv) Section 2041.
‘‘(v) Section 2042(a)(1).
‘‘(B) EXCLUSION OF PROPERTY ACQUIRED
BY SPOUSE.—Such term shall not include prop-
erty described in paragraph (2)(B).
‘‘(c) REGULATIONS.—The Secretary shall prescribe
such regulations as may be necessary to carry out the pur-
poses of this section.’’
(b) MISCELLANEOUS AMENDMENTS RELATED TO
CARRYOVER BASIS.—
(1) CAPITAL GAIN TREATMENT FOR INHERITED
ART WORK OR SIMILAR PROPERTY.—
(A) IN
GENERAL.—Subparagraph (C) of
section 1221(3) (defining capital asset) is
amended by inserting ‘‘(other than by reason of
section 1022)’’ after ‘‘is determined’’.
(B) COORDINATION WITH SECTION 170.—
Paragraph (1) of section 170(e) (relating to
certain contributions of ordinary income and
capital gain property) is amended by adding at
the end the following: ‘‘For purposes of this
paragraph, the determination of whether prop-
erty is a capital asset shall be made without re-
gard to the exception contained in section
1221(3)(C) for basis determined under section
1022.’’
(2) 
DEFINITION
OF
EXECUTOR.—Section
7701(a) (relating to definitions) is amended by add-
ing at the end the following:
‘‘(47) EXECUTOR.—The term ‘executor’ means
the executor or administrator of the decedent, or, if
there is no executor or administrator appointed,
qualified, and acting within the United States, then
any person in actual or constructive possession of
any property of the decedent.’’
(3) CLERICAL AMENDMENT.—The table of sec-
tions for part II of subchapter O of chapter 1 is
amended by adding at the end the following new
item:
‘‘Sec. 1022. Carryover basis for certain property acquired from a
decedent dying after December 31, 2008.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to estates of decedents dying after
December 31, 2008.
Subtitle B—Reductions of Estate
and Gift Tax Rates Prior to Repeal
SEC. 611. ADDITIONAL REDUCTIONS OF ESTATE AND GIFT
TAX RATES.
(a) MAXIMUM RATE OF TAX REDUCED TO 50 PER-
CENT.—The table contained in section 2001(c)(1) is
amended by striking the 2 highest brackets and inserting
the following:
Over $2,500,000 ............................
$1,025,800, plus 50% of the excess
over $2,500,000.’’
(b) 
REPEAL
OF
PHASEOUT
OF
GRADUATED
RATES.—Subsection (c) of section 2001 is amended by
striking paragraph (2).
(c) ADDITIONAL REDUCTIONS OF RATES OF TAX.—
Subsection (c) of section 2001, as amended by subsection
(b), is amended by adding at the end the following new
paragraph:
‘‘(2) PHASEDOWN OF TAX.—In the case of es-
tates of decedents dying, and gifts made, during any
calendar year after 2001 and before 2009—
‘‘(A) IN GENERAL.—Except as provided in
subparagraph (C), the tentative tax under this
subsection shall be determined by using a table
prescribed by the Secretary (in lieu of using the
table contained in paragraph (1)) which is the
same as such table; except that—
HR 2488 PCS
‘‘(9) POST-2001
RATE
REDUCTIONS
CONTIN-
GENT
ON
NO
INCREASE
IN
INTEREST
ON
TOTAL
UNITED STATES DEBT.—
‘‘(A) IN GENERAL.—In the case of taxable
years beginning after December 31, 2001, para-
graph (8) shall apply only to taxable years be-
ginning after the first debt reduction calendar
year.
‘‘(B) DELAY OF FURTHER RATE REDUC-
TIONS
IF
INCREASE
IN
INTEREST
ON
TOTAL
UNITED STATES DEBT.—For each calendar year
after 2000 which is not a debt reduction cal-
endar year, the table in paragraph (8) shall be
applied for each subsequent calendar year by
substituting the calendar year which is 1 year
later. The preceding sentence shall cease to
apply after the earliest calendar year with re-
spect to which the applicable percentage under
paragraph (8) is 10 percent (after the applica-
tion of the preceding sentence).
‘‘(C) 
DEBT
REDUCTION
CALENDAR
YEAR.—For purposes of this paragraph, the
term ‘debt reduction calendar year’ means any
calendar year after 2000 if, for the 12-month
period ending on July 31 of such calendar year,
HR 2488 PCS
the interest expense on the total United States
debt is not greater than such interest expense
for the 12-month period ending on July 31 of
the preceding calendar year.
‘‘(D) TOTAL UNITED STATES DEBT.—For
purposes of this paragraph, the term ‘total
United States debt’ means obligations which
are subject to the public debt limit in section
3101 of title 31, United States Code.’’.
(2) TECHNICAL AMENDMENTS.—
(A) Subparagraph (B) of section 1(f)(2) is
amended by inserting ‘‘except as provided in
paragraph (8),’’ before ‘‘by not changing’’.
(B) Subparagraph (C) of section 1(f)(2) is
amended by inserting ‘‘and the reductions
under paragraph (8) in the rates of tax’’ before
the period.
(C) The heading for subsection (f) of sec-
tion 1 is amended by inserting ‘‘RATE REDUC-
TIONS;’’ before ‘‘ADJUSTMENTS’’.
(D) Section 1(g)(7)(B)(ii)(II) is amended
by striking ‘‘15 percent’’ and inserting ‘‘the
percentage applicable to the lowest income
bracket in subsection (c)’’.
419
(1) Subsection (a) of section 6411 is amended
by striking ‘‘section 1212(a)(1)’’ and inserting ‘‘sub-
section (a)(1) or (c) of section 1212’’.
(2) The amendment made by paragraph (1)
shall take effect as if included in the amendments
made by section 504 of the Economic Recovery Tax
Act of 1981.
SEC. 1605. CLERICAL CHANGES.
(1) Subsection (f) of section 67 is amended by
striking ‘‘the last sentence’’ and inserting ‘‘the sec-
ond sentence’’.
(2) The heading for paragraph (5) of section
408(d) is amended to read as follows:
‘‘(5) DISTRIBUTIONS
OF
EXCESS
CONTRIBU-
TIONS AFTER DUE DATE FOR TAXABLE YEAR AND
CERTAIN EXCESS ROLLOVER CONTRIBUTIONS.—’’.
(3) The heading for subparagraph (B) of sec-
tion 529(e)(3) is amended by striking ‘‘UNDER
GUARANTEED PLANS’’.
(4)(A) Subsection (e) of section 678 is amended
by striking ‘‘an electing small business corporation’’
and inserting ‘‘an S corporation’’.
(B) Clause (v) of section 6103(e)(1)(D) is
amended to read as follows:
420
‘‘(v) if the corporation was an S cor-
poration, any person who was a share-
holder during any part of the period cov-
ered by such return during which an elec-
tion under section 1362(a) was in effect,
or’’.
(5) Subparagraph (B) of section 995(b)(3) is
amended by striking ‘‘the Military Security Act of
1954 (22 U.S.C. 1934)’’ and inserting ‘‘section 38
of the International Security Assistance and Arms
Export Control Act of 1976 (22 U.S.C. 2778)’’.
(6) Subparagraph (B) of section 4946(c)(3) is
amended by striking ‘‘the lowest rate of compensa-
tion prescribed for GS-16 of the General Schedule
under section 5332’’ and inserting ‘‘the lowest rate
of basic pay for the Senior Executive Service under
section 5382’’.
Æ
not later than 90 days after the date on which 
the violation occurs. 
‘‘(c) REMEDIES.— 
‘‘(1) IN GENERAL.—An employee prevailing in 
any action under subsection (b)(1) shall be entitled 
to all relief necessary to make the employee whole. 
‘‘(2) COMPENSATORY DAMAGES.—Relief for any 
action under paragraph (1) shall include— 
‘‘(A) reinstatement with the same seniority 
status that the employee would have had, but 
for the discrimination; 
‘‘(B) the amount of back pay, with inter-
est; and 
‘‘(C) compensation for any special damages 
sustained as a result of the discrimination, in-
cluding litigation costs, expert witness fees, and 
reasonable attorney fees. 
‘‘(d) RIGHTS RETAINED BY EMPLOYEE.—Nothing in 
this section shall be deemed to diminish the rights, privi-
leges, or remedies of any employee under any Federal or 
State law, or under any collective bargaining agreement.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
at the beginning of chapter 73 of title 18, United States 
Code, is amended by inserting after the item relating to 
section 1514 the following new item:
‘‘1514B. Civil action to protect against retaliation in contraband tobacco 
cases.’’. 
Æ
SEC. 108. REPEAL OF FEDERAL LOAN FOR STATE WELFARE 
PROGRAMS. 
(a) REPEAL.—Section 406 (42 U.S.C. 606) is re-
pealed. 
(b) CONFORMING AMENDMENTS.—
(1) Section 409(a) (42 U.S.C. 609(a)) is 
amended by striking paragraph (6). 
(2) Section 412 (42 U.S.C. 612) is amended by 
striking subsection (f) and redesignating subsections 
(g) through (i) as subsections (f) through (h), re-
spectively. 
(3) Section 1108(a)(2) (42 U.S.C. 1308(a)(2)) 
is amended by striking ‘‘406,’’. 
SEC. 109. UNIVERSAL ENGAGEMENT AND FAMILY SELF-
SUFFICIENCY PLAN REQUIREMENTS. 
(a) MODIFICATION
OF
STATE
PLAN
REQUIRE-
MENTS.—Section 402(a)(1)(A) (42 U.S.C. 602(a)(1)(A)) 
is amended by striking clauses (ii) and (iii) and inserting 
the following: 
‘‘(ii) Require a parent or caretaker re-
ceiving assistance under the program to 
engage in work or alternative self-suffi-
ciency activities (as defined by the State), 
consistent with section 407(e)(2). 
‘‘(iii) Require families receiving assist-
ance under the program to engage in ac-