datamatters24/research-document-archive huggingface dataset:
ondary Education Act of 1965 (20 U.S.C. 
7707, 7708). 
(Y) Mutual and self-help housing assist-
ance provided under section 523 of the Housing 
Act of 1949 (42 U.S.C. 1490c). 
(Z) Site development loans provided under 
section 524 of the Housing Act of 1949 (42 
U.S.C. 1490d). 
(AA) Loan guarantees for rural rental 
housing provided under section 538 of the 
Housing Act of 1949 (42 U.S.C. 1490p–2). 
(BB) Assistance provided by the Commu-
nity Development Financial Institutions Fund 
established under section 104(a) of the Riegle 
Community Development and Regulatory Im-
provement Act of 1994 (12 U.S.C. 4703(a)). 
(CC) Grants awarded from the Capital 
Magnet Fund established under section 1339 of 
the Federal Housing Enterprises Financial 
Safety and Soundness Act of 1992 (12 U.S.C. 
4569). 
(DD) Assistance provided under the Con-
nect America Fund of the Federal Communica-
tions Commission under subpart D of part 54 
VerDate Sep 11 2014 
02:09 Aug 06, 2019
Jkt 089200
PO 00000
Frm 00012
Fmt 6652
Sfmt 6201
E:\BILLS\H4101.IH
H4101
jbell on DSK3GLQ082PROD with BILLS
I 
116TH CONGRESS 
1ST SESSION H. R. 4102 
To require the screening of 100 percent of international mail and express 
cargo inbound into the United States from high-risk countries to detect 
and prevent the importation of illicit fentanyl and other illicit synthetic 
opioids, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 30, 2019 
Ms. CLARK of Massachusetts introduced the following bill; which was referred 
to the Committee on Homeland Security 
A BILL 
To require the screening of 100 percent of international 
mail and express cargo inbound into the United States 
from high-risk countries to detect and prevent the impor-
tation of illicit fentanyl and other illicit synthetic opioids, 
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 ‘‘Screening All 
Fentanyl-Enhanced Mail Act of 2019’’ or the ‘‘SAFE Mail 
Act’’. 
VerDate Sep 11 2014 
17:52 Aug 03, 2019
Jkt 034408
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H4102.IH
H4102
Pbinns on DSK79D2C42PROD with BILLS
I 
118TH CONGRESS 
1ST SESSION H. R. 5954 
To amend the John D. Dingell, Jr. Conservation, Management, and Recre-
ation Act to designate as a component of the National Heritage Area 
System the Finger Lakes National Heritage Area in the State of New 
York, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 12, 2023 
Ms. TENNEY (for herself, Mr. MORELLE, Mr. LANGWORTHY, Mr. D’ESPOSITO, 
and Mr. GARBARINO) introduced the following bill 
OCTOBER 25, 2023 
Referred to the Committee on Natural Resources 
A BILL 
To amend the John D. Dingell, Jr. Conservation, Manage-
ment, and Recreation Act to designate as a component 
of the National Heritage Area System the Finger Lakes 
National Heritage Area in the State of New York, 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 ‘‘Finger Lakes National 
Heritage Area Act’’. 
VerDate Sep 11 2014 
06:33 Nov 03, 2023
Jkt 049200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H5954.IH
H5954
SEC. 3. COIN SPECIFICATIONS. 
(a) DENOMINATIONS.—The Secretary of the Treas-
ury (hereafter in this Act referred to as the ‘‘Secretary’’) 
shall mint and issue the following coins in commemoration 
of the 100th anniversary of the establishment of the Negro 
Leagues baseball: 
(1) $5 GOLD COINS.—Not more than 50,000 $5 
coins, which shall— 
(A) weigh 8.359 grams; 
(B) have a diameter of 0.850 inches; and 
(C) contain not less than 90 percent gold. 
(2) $1 SILVER COINS.—Not more than 400,000 
$1 coins, which shall— 
(A) weigh 26.73 grams; 
(B) have a diameter of 1.500 inches; and 
(C) contain not less than 90 percent silver. 
(3) HALF-DOLLAR
CLAD
COINS.—Not more 
than 750,000 half-dollar coins which shall— 
(A) weigh 11.34 grams; 
(B) have a diameter of 1.205 inches; and 
(C) be minted to the specifications for half- 
dollar coins contained in section 5112(b) of title 
31, United States Code. 
(b) LEGAL TENDER.—The coins minted under this 
Act shall be legal tender, as provided in section 5103 of 
title 31, United States Code. 
VerDate Sep 11 2014 
17:53 Aug 03, 2019
Jkt 034408
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H4104.IH
H4104
Pbinns on DSK79D2C42PROD with BILLS
SEC. 2. PROHIBITION ON USING FEDERAL FUNDS TO PUR-
CHASE CERTAIN TESTS. 
Notwithstanding any other provision of law, no Fed-
eral funds may be used to purchase any at-home test for 
SARS–CoV–2 that is imported from the People’s Republic 
of China, or that was manufactured, in whole or in part, 
in the People’s Republic of China. 
Æ 
VerDate Sep 11 2014 
05:29 Mar 08, 2022
Jkt 029200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6301
E:\BILLS\H6926.IH
H6926
kjohnson on DSK79L0C42PROD with BILLS
I 
117TH CONGRESS 
2D SESSION 
H. R. 6937 
To amend the Internal Revenue Code of 1986 to increase the information 
reporting threshold for slot winnings. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 3, 2022 
Ms. TITUS (for herself, Mr. RESCHENTHALER, Mr. BROWN of Maryland, Mr. 
AMODEI, and Mr. HORSFORD) 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 increase 
the information reporting threshold for slot winnings. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. REPORTING THRESHOLD FOR SLOT MACHINES. 
(a) IN GENERAL.—Section 6041 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(h) SLOT MACHINES.— 
‘‘(1) IN GENERAL.—No return shall be required 
under subsection (a) in the case of a payment in the 
course of a trade or business of winnings from one 
VerDate Sep 11 2014 
06:09 Apr 07, 2022
Jkt 029200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H6937.IH
H6937
pbinns on DSKJLVW7X2PROD with BILLS
slot machine play unless the winnings from one such 
play are at least $5,000 (without reduction for the 
amount wagered). 
‘‘(2) INFLATION ADJUSTMENT.—In the case of 
payments in any calendar year beginning after 2023, 
the $5,000 amount in paragraph (1) shall be in-
creased 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 the taxable year begins, deter-
mined by substituting ‘2022’ for ‘2016’ in sub-
paragraph (A)(ii) thereof. 
If any increase determined under the preceding sen-
tence is not a multiple of $100, such increase shall 
be rounded to the nearest multiple of $100.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to payments after December 31, 
2022. 
Æ 
VerDate Sep 11 2014 
06:09 Apr 07, 2022
Jkt 029200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6301
E:\BILLS\H6937.IH
H6937
pbinns on DSKJLVW7X2PROD with BILLS
(2) use the resources and expertise of each 
agency in improving management and recreational 
opportunities within the Recreation Area. 
(c) MEMBERSHIP.—The Partnership shall include the 
following: 
(1) The Secretary (or a designee) to represent 
the National Park Service. 
(2) The Secretary of Defense (or a designee) to 
represent the Corps of Engineers. 
(3) The Secretary of Agriculture (or a designee) 
to represent the Forest Service. 
(4) The Secretary of the Natural Resources 
Agency of the State (or a designee) to represent— 
(A) the California Department of Parks 
and Recreation; and 
(B) the Rivers and Mountains Conser-
vancy. 
(5) 1 designee of the Los Angeles County 
Board of Supervisors. 
(6) 1 designee of the Puente Hills Habitat 
Preservation Authority. 
(7) 4 designees of the San Gabriel Council of 
Governments, of whom 1 shall be selected from a 
local land conservancy. 
VerDate Sep 11 2014 
20:18 Feb 22, 2021
Jkt 019200
PO 00000
Frm 00025
Fmt 6652
Sfmt 6201
E:\BILLS\H693.IH
H693
pamtmann on DSKBC07HB2PROD with BILLS
developmental trajectory and improve outcomes for 
children, families, and communities. 
(2) Part C of the Individuals with Disabilities 
Education Act (20 U.S.C. 1431 et seq.) authorizes 
a grant program to aid each State in implementing 
a system of early intervention services for infants 
and toddlers with disabilities and their families. 
(3) Funding for such part C (20 U.S.C. 1431 
et seq.) has eroded significantly in the last two dec-
ades, from a high of $1,768 per child in 1999 to 
$645 per child in 2017, adjusted for inflation. 
(4) Section 619 of the Individuals with Disabil-
ities Education Act (20 U.S.C. 1419) authorizes 
grants to States for preschool programs serving chil-
dren with disabilities ages three to five. 
(5) Funding for such section 619 (20 U.S.C. 
1419) has eroded significantly in the last 25 years, 
from a high of $1,484 per child in 1992, to $529 
in 2017, adjusted for inflation. 
(6) Infants, toddlers, and preschool children, 
and their schools would benefit from additional 
funding to restore per child amounts under part C 
and section 619 of the Individuals with Disabilities 
Education Act (20 U.S.C. 1431 et seq.; 1419) to en-
VerDate Sep 11 2014 
02:47 Aug 15, 2019
Jkt 089200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H4107.IH
H4107
dlhill on DSKBBY8HB2PROD with BILLS
I 
116TH CONGRESS 
1ST SESSION H. R. 4105 
To authorize the Transatlantic Legislators’ Dialogue (United States-European 
Union Interparliamentary Group), and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 30, 2019 
Mr. COSTA (for himself and Mr. MEADOWS) introduced the following bill; 
which was referred to the Committee on Foreign Affairs 
A BILL 
To authorize the Transatlantic Legislators’ Dialogue (United 
States-European Union Interparliamentary Group), 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 ‘‘Transatlantic Legisla-
tors’ Dialogue Enhancement Act’’. 
SEC. 2. TRANSATLANTIC LEGISLATORS’ DIALOGUE (UNITED 
STATES-EUROPEAN 
UNION 
INTER-
PARLIAMENTARY GROUP). 
(a) ESTABLISHMENT AND MEETINGS.— 
VerDate Sep 11 2014 
02:13 Aug 15, 2019
Jkt 089200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H4105.IH
H4105
kjohnson on DSK79L0C42 with BILLS
(1) IN GENERAL.—Not to exceed 24 Members 
of Congress shall be appointed to meet not less than 
twice annually with representatives of the European 
Parliament for discussions of common problems in 
the interest of relations between the United States 
and the European Union. 
(2) REFERENCE.—The Members of Congress 
appointed pursuant to paragraph (1) shall be re-
ferred to as the ‘‘United States Delegation’’ of the 
Transatlantic Legislators’ Dialogue (United States- 
European Union Interparliamentary Group). 
(b) APPOINTMENT AND MEMBERS.—Of the Members 
of Congress appointed for purposes of this section— 
(1) half shall be appointed by the Speaker of 
the House of Representatives, in consultation with 
the minority leader of the House, from among Mem-
bers of the House (not less than 4 of whom shall be 
members of the Committee on Foreign Affairs); and 
(2) half shall be appointed by the President Pro 
Tempore of the Senate, upon recommendations of 
the majority and minority leaders of the Senate, 
from among Members of the Senate (not less than 
4 of whom shall be members of the Committee on 
Foreign Relations) unless the majority and minority 
leaders of the Senate determine otherwise. 
VerDate Sep 11 2014 
02:13 Aug 15, 2019
Jkt 089200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H4105.IH
H4105
kjohnson on DSK79L0C42 with BILLS
(c) CHAIRPERSON AND RANKING MEMBER.— 
(1) HOUSE.—The Chair and Vice Chair of the 
House Group shall be designated by the Speaker of 
the House of Representatives, in consultation with 
the minority leader of the House. 
(2) SENATE.—The President Pro Tempore of 
the Senate shall designate the Chair or Vice Chair 
of the Senate group of the United States Delegation. 
(d) REPORT.—The United States group shall submit 
to the Congress a report for each fiscal year for which 
an appropriation is made for the United States Delega-
tion, which shall include its expenditures under such ap-
propriation. 
Æ 
VerDate Sep 11 2014 
02:13 Aug 15, 2019
Jkt 089200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6301
E:\BILLS\H4105.IH
H4105
kjohnson on DSK79L0C42 with BILLS
I 
116TH CONGRESS 
1ST SESSION H. R. 4107 
To authorize funding for section 619 and part C of the Individuals with 
Disabilities Education Act. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 30, 2019 
Mr. DESAULNIER (for himself, Mr. RODNEY DAVIS of Illinois, and Mr. 
HUFFMAN) introduced the following bill; which was referred to the Com-
mittee on Education and Labor 
A BILL 
To authorize funding for section 619 and part C of the 
Individuals with Disabilities Education Act. 
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 ‘‘Funding Early Child-
hood is the Right IDEA Act’’. 
SEC. 2. FINDINGS. 
Congress finds the following: 
(1) High-quality early intervention and pre-
school special education services can change a child’s 
VerDate Sep 11 2014 
02:47 Aug 15, 2019
Jkt 089200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H4107.IH
H4107
dlhill on DSKBBY8HB2PROD with BILLS
I 
118TH CONGRESS 
1ST SESSION H. R. 5957 
To amend the Public Health Service Act to establish a program of research 
regarding the risks posed by the presence of dioxins, phthalates, pes-
ticides, chemical fragrances, and other components of menstrual products 
and intimate care products. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 13, 2023 
Ms. MENG (for herself, Mr. KHANNA, Ms. CHU, Mrs. WATSON COLEMAN, Ms. 
MOORE of Wisconsin, Ms. SCHAKOWSKY, and Ms. CROCKETT) introduced 
the following bill 
OCTOBER 25, 2023 
Referred to the Committee on Energy and Commerce 
A BILL 
To amend the Public Health Service Act to establish a pro-
gram of research regarding the risks posed by the pres-
ence of dioxins, phthalates, pesticides, chemical fra-
grances, and other components of menstrual products 
and intimate care products. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
VerDate Sep 11 2014 
08:22 Nov 03, 2023
Jkt 049200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H5957.IH
H5957
I 
116TH CONGRESS 
1ST SESSION 
H. R. 410 
To amend the Internal Revenue Code of 1986 to provide reimbursement 
for possessions of the United States with respect to the earned income 
tax credit and the child tax credit. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 9, 2019 
Ms. PLASKETT 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 provide 
reimbursement for possessions of the United States with 
respect to the earned income tax credit and the child 
tax credit. 
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 ‘‘Territorial Economic 
Growth and Recovery Act of 2019’’. 
VerDate Sep 11 2014 
02:21 Jan 20, 2019
Jkt 089200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H410.IH
H410
pbinns on DSK79D2C42PROD with BILLS
SEC. 2. REIMBURSEMENT OF POSSESSIONS FOR COST OF 
EARNED INCOME TAX CREDIT. 
(a) EARNED INCOME CREDIT.—Section 32 of the In-
ternal Revenue Code of 1986 is amended by adding at the 
end the following new subsection: 
‘‘(n) TREATMENT OF POSSESSIONS.— 
‘‘(1) PAYMENTS TO POSSESSIONS.— 
‘‘(A) MIRROR
CODE
POSSESSION.—The 
Secretary of the Treasury shall periodically (but 
not less frequently than annually) pay to each 
possession of the United States with a mirror 
code tax system amounts equal to the loss to 
that possession by reason of the application of 
this section (determined without regard to para-
graph (2)) with respect to taxable years begin-
ning after December 31, 2018. Such amounts 
shall be determined by the Secretary of the 
Treasury based on information provided by the 
government of the respective possession. 
‘‘(B) OTHER
POSSESSIONS.—The Sec-
retary of the Treasury shall periodically (but no 
less frequently than annually) pay to each pos-
session of the United States which does not 
have a mirror code tax system amounts esti-
mated by the Secretary of the Treasury as 
being equal to the aggregate benefits that would 
VerDate Sep 11 2014 
02:21 Jan 20, 2019
Jkt 089200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H410.IH
H410
pbinns on DSK79D2C42PROD with BILLS
I 
116TH CONGRESS 
1ST SESSION H. R. 4113 
To amend the Higher Education Act of 1965 to provide for a percentage 
of student loan forgiveness for public service employment, and for other 
purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 30, 2019 
Ms. KENDRA S. HORN of Oklahoma introduced the following bill; which was 
referred to the Committee on Education and Labor 
A BILL 
To amend the Higher Education Act of 1965 to provide 
for a percentage of student loan forgiveness for public 
service employment, 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 ‘‘Public Service Pays 
Off Act’’. 
SEC. 2. PUBLIC SERVICE LOAN FORGIVENESS PROGRAM. 
Section 455(m) of the Higher Education Act of 1965 
(20 U.S.C. 1087e(m)) is amended— 
VerDate Sep 11 2014 
03:36 Aug 15, 2019
Jkt 089200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H4113.IH
H4113
kjohnson on DSK79L0C42 with BILLS
I 
116TH CONGRESS 
1ST SESSION H. R. 4110 
To amend title 23, United States Code, to increase a set-aside for the 
Rural Project Initiative of the TIFIA program, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 30, 2019 
Ms. FINKENAUER (for herself and Mr. STAUBER) introduced the following bill; 
which was referred to the Committee on Transportation and Infrastructure 
A BILL 
To amend title 23, United States Code, to increase a set- 
aside for the Rural Project Initiative of the TIFIA pro-
gram, 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 ‘‘Helping Communities 
Invest in Infrastructure Act’’. 
SEC. 2. INCREASE OF SET-ASIDE. 
Section 605(f)(1) of title 23, United States Code, is 
amended 
by 
striking 
‘‘$2,000,000’’ 
and 
inserting 
‘‘$3,000,000’’. 
VerDate Sep 11 2014 
02:14 Aug 15, 2019
Jkt 089200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H4110.IH
H4110
kjohnson on DSK79L0C42 with BILLS
118TH CONGRESS 
1ST SESSION H. R. 5961 
AN ACT 
To freeze certain Iranian funds involved in the 2023 hostage 
deal between the United States and Iran, and for other 
purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SEC. 3. NATIONAL SURFACE TRANSPORTATION AND INNO-
VATIVE FINANCE BUREAU. 
(a) ANNUAL PROGRESS REPORT.—Section 116 of 
title 49, United States Code, is amended by adding at the 
end the following: 
‘‘(k) ANNUAL PROGRESS REPORT.—Not later than 
1 year after the date of enactment of this subsection, and 
annually thereafter, the Executive Director shall submit 
to the Committee on Transportation and Infrastructure 
of the House of Representatives and the Committee on 
Environment and Public Works of the Senate a report de-
tailing— 
‘‘(1) the use of funds authorized under section 
605(f) of title 23; and 
‘‘(2) the progress of the Bureau in carrying out 
the purposes described in subsection (b).’’. 
(b) OUTREACH.—Section 116(b)(1) of title 49, 
United States Code, is amended to read as follows: 
‘‘(1) to provide assistance and communicate 
best practices and financing and funding opportuni-
ties to eligible entities for the programs referred to 
in subsection (d)(1), including by— 
‘‘(A) conducting proactive outreach to com-
munities located outside of metropolitan or 
micropolitan statistical areas; and 
VerDate Sep 11 2014 
02:14 Aug 15, 2019
Jkt 089200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H4110.IH
H4110
kjohnson on DSK79L0C42 with BILLS
‘‘(B) coordinating with the Department of 
Agriculture’s Office of Rural Development, the 
Environmental Protection Agency’s Office of 
Community Revitalization, and any other agen-
cies that provide technical assistance for rural 
communities as determined by the Director;’’. 
SEC. 4. TIFIA APPLICATION PROCESS REPORT. 
Section 609(b)(2)(A) of title 23, United States Code, 
is amended— 
(1) in clause (iv), by striking ‘‘and’’; 
(2) in clause (v), by striking the period at the 
end and inserting ‘‘; and’’; and 
(3) by adding at the end the following: 
‘‘(vi) whether the project is located in 
a 
metropolitan 
statistical 
area, 
micropolitan statistical area, or neither.’’. 
Æ 
VerDate Sep 11 2014 
02:14 Aug 15, 2019
Jkt 089200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6301
E:\BILLS\H4110.IH
H4110
kjohnson on DSK79L0C42 with BILLS
‘‘(4) INDIVIDUAL
RETIREMENT
PLANS.—For 
purposes of any tax imposed by section 4973, 4974, 
or 4975 in connection with an individual retirement 
plan, the return referred to in this section shall be 
the income tax return filed by the person on whom 
the tax under such section is imposed for the year 
in which the act (or failure to act) giving rise to the 
liability for such tax occurred. In the case of a per-
son who is not required to file an income tax return 
for such year— 
‘‘(A) the return referred to in this section 
shall be the income tax return that such person 
would have been required to file but for the fact 
that such person was not required to file such 
return, and 
‘‘(B) the 3-year period referred to in sub-
section (a) with respect to the return shall be 
deemed to begin on the date by which the re-
turn would have been required to be filed (ex-
cluding any extension thereof).’’. 
SEC. 5. EXPANSION OF EMPLOYEE PLANS COMPLIANCE 
RESOLUTION SYSTEM. 
(a) EPCRS FOR IRAS.—The Secretary shall expand 
the Employee Plans Compliance Resolution System to 
allow trustees, custodians, and issuers of individual retire-
VerDate Sep 11 2014 
03:37 Aug 15, 2019
Jkt 089200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H4117.IH
H4117
kjohnson on DSK79L0C42 with BILLS