datamatters24/research-document-archive huggingface dataset:
In the Senate of the United States,
April 13, 2005.
Resolved, That the bill from the House of Representa-
tives (H.R. 1134) entitled ‘‘An Act to amend the Internal
Revenue Code of 1986 to provide for the proper tax treat-
ment of certain disaster mitigation payments.’’, do pass with
the following
AMENDMENT:
Strike out all after the enacting clause and insert:
SEC. 1. PROPER TAX TREATMENT OF CERTAIN DISASTER
MITIGATION PAYMENTS.
(a) QUALIFIED DISASTER MITIGATION PAYMENTS EX-
CLUDED FROM GROSS INCOME.—
(1) IN GENERAL.—Section 139 of the Internal
Revenue Code of 1986 (relating to disaster relief pay-
ments) is amended by adding at the end the following
new subsections:
‘‘(g) QUALIFIED DISASTER MITIGATION PAYMENTS.—
†
HR 1134 EAS
‘‘(1) IN GENERAL.—Gross income shall not in-
clude any amount received as a qualified disaster
mitigation payment.
‘‘(2) QUALIFIED DISASTER MITIGATION PAYMENT
DEFINED.—For purposes of this section, the term
‘qualified disaster mitigation payment’ means any
amount which is paid pursuant to the Robert T. Staf-
ford Disaster Relief and Emergency Assistance Act
(as in effect on the date of the enactment of this sub-
section) or the National Flood Insurance Act (as in
effect on such date) to or for the benefit of the owner
of any property for hazard mitigation with respect to
such property. Such term shall not include any
amount received for the sale or disposition of any
property.
‘‘(3) NO INCREASE IN BASIS.—Notwithstanding
any other provision of this subtitle, no increase in the
basis or adjusted basis of any property shall result
from any amount excluded under this subsection with
respect to such property.
‘‘(h) DENIAL OF DOUBLE BENEFIT.—Notwithstanding
any other provision of this subtitle, no deduction or credit
shall be allowed (to the person for whose benefit a qualified
disaster relief payment or qualified disaster mitigation
payment is made) for, or by reason of, any expenditure to
†
HR 1134 EAS
the extent of the amount excluded under this section with
respect to such expenditure.’’.
(2) CONFORMING AMENDMENTS.—
(A) Subsection (d) of section 139 of such
Code is amended by striking ‘‘a qualified dis-
aster relief payment’’ and inserting ‘‘qualified
disaster relief payments and qualified disaster
mitigation payments’’.
(B) Subsection (e) of section 139 of such
Code is amended by striking ‘‘and (f)’’ and in-
serting ‘‘, (f), and (g)’’.
(b) CERTAIN DISPOSITIONS
OF PROPERTY UNDER
HAZARD MITIGATION PROGRAMS TREATED AS INVOLUN-
TARY CONVERSIONS.—Section 1033 of such Code (relating
to involuntary conversions) is amended by redesignating
subsection (k) as subsection (l) and by inserting after sub-
section (j) the following new subsection:
‘‘(k) SALES OR EXCHANGES UNDER CERTAIN HAZARD
MITIGATION PROGRAMS.—For purposes of this subtitle, if
property is sold or otherwise transferred to the Federal Gov-
ernment, a State or local government, or an Indian tribal
government to implement hazard mitigation under the Rob-
ert T. Stafford Disaster Relief and Emergency Assistance
Act (as in effect on the date of the enactment of this sub-
section) or the National Flood Insurance Act (as in effect
105TH CONGRESS
1ST SESSION
H. R. 822
AN ACT
To facilitate a land exchange involving private land within
the exterior boundaries of Wenatchee National Forest
in Chelan County, Washington.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
†
HR 1134 EAS
on such date), such sale or transfer shall be treated as an
involuntary conversion to which this section applies.’’.
(c) EFFECTIVE DATE.—
(1) QUALIFIED
DISASTER
MITIGATION
PAY-
MENTS.—The amendments made by subsection (a)
shall apply to amounts received before, on, or after
the date of the enactment of this Act.
(2) DISPOSITIONS OF PROPERTY UNDER HAZARD
MITIGATION PROGRAMS.—The amendments made by
subsection (b) shall apply to sales or other disposi-
tions before, on, or after the date of the enactment of
this Act.
Attest:
Secretary.
109TH CONGRESS
1ST SESSION
H. R. 1134
AN ACT
To amend the Internal Revenue Code of 1986 to
provide for the proper tax treatment of certain
disaster mitigation payments.
109TH CONGRESS
1ST SESSION
H. R. 1134
AN ACT
To amend the Internal Revenue Code of 1986 to provide
for the proper tax treatment of certain disaster mitiga-
tion payments.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
HR 1224 RFS 
‘‘(D) Fees charged to customers for with-
drawals, deposits, and balance inquiries through 
machines owned by others. 
‘‘(E) Fees charged to noncustomers for 
withdrawals, deposits, and balance inquiries 
through institution-owned machines. 
‘‘(F) Point-of-sale transaction fees. 
‘‘(4) OTHER
ELECTRONIC
TRANSACTIONS.— 
Data on other electronic transactions shall include, 
at a minimum, the following: 
‘‘(A) Wire transfer fees. 
‘‘(B) Fees related to payments made over 
the Internet or through other electronic means. 
‘‘(5) OTHER
FEES
AND
CHARGES.—Data on 
any other fees and charges that the Board of Gov-
ernors of the Federal Reserve System determines to 
be appropriate to meet the purposes of this section. 
‘‘(6) FEDERAL RESERVE BOARD AUTHORITY.— 
The Board of Governors of the Federal Reserve Sys-
tem may cease the collection of information with re-
gard to any particular fee or charge specified in this 
subsection if the Board makes a determination that, 
on the basis of changing practices in the financial 
services industry, the collection of such information
SECTION 1. PROPER TAX TREATMENT OF CERTAIN DIS-
ASTER MITIGATION PAYMENTS.
(a) QUALIFIED DISASTER MITIGATION PAYMENTS
EXCLUDED FROM GROSS INCOME.—
(1) IN GENERAL.—Section 139 of the Internal
Revenue Code of 1986 (relating to disaster relief
payments) is amended by adding at the end the fol-
lowing new subsections:
‘‘(g) 
QUALIFIED
DISASTER
MITIGATION
PAY-
MENTS.—
‘‘(1) IN GENERAL.—Gross income shall not in-
clude any amount received as a qualified disaster
mitigation payment.
‘‘(2) QUALIFIED
DISASTER
MITIGATION
PAY-
MENT DEFINED.—For purposes of this section, the
term ‘qualified disaster mitigation payment’ means
any amount which is paid pursuant to the Robert T.
Stafford Disaster Relief and Emergency Assistance
Act (as in effect on the date of the enactment of this
subsection) or the National Flood Insurance Act (as
in effect on such date) to or for the benefit of the
owner of any property for hazard mitigation with re-
spect to such property. Such term shall not include
any amount received for the sale or disposition of
any property.
105TH CONGRESS
1ST SESSION
H. R. 824
AN ACT
To redesignate the Federal building located at 717
Madison Place, NW., in the District of Columbia,
as the ‘‘Howard T. Markey National Courts
Building’’.
‘‘(3) NO INCREASE IN BASIS.—Notwithstanding
any other provision of this subtitle, no increase in
the basis or adjusted basis of any property shall re-
sult from any amount excluded under this subsection
with respect to such property.
‘‘(h) DENIAL
OF
DOUBLE
BENEFIT.—Notwith-
standing any other provision of this subtitle, no deduction
or credit shall be allowed (to the person for whose benefit
a qualified disaster relief payment or qualified disaster
mitigation payment is made) for, or by reason of, any ex-
penditure to the extent of the amount excluded under this
section with respect to such expenditure.’’.
(2) CONFORMING AMENDMENTS.—
(A) Subsection (d) of section 139 of such
Code is amended by striking ‘‘a qualified dis-
aster relief payment’’ and inserting ‘‘qualified
disaster relief payments and qualified disaster
mitigation payments’’.
(B) Subsection (e) of section 139 of such
Code is amended by striking ‘‘and (f)’’ and in-
serting ‘‘, (f), and (g)’’.
(b) CERTAIN DISPOSITIONS OF PROPERTY UNDER
HAZARD MITIGATION PROGRAMS TREATED AS INVOLUN-
TARY CONVERSIONS.—Section 1033 of such Code (relat-
ing to involuntary conversions) is amended by redesig-
nating subsection (k) as subsection (l) and by inserting
after subsection (j) the following new subsection:
‘‘(k) SALES OR EXCHANGES UNDER CERTAIN HAZ-
ARD MITIGATION PROGRAMS.—For purposes of this sub-
title, if property is sold or otherwise transferred to the
Federal Government, a State or local government, or an
Indian tribal government to implement hazard mitigation
under the Robert T. Stafford Disaster Relief and Emer-
gency Assistance Act (as in effect on the date of the enact-
ment of this subsection) or the National Flood Insurance
Act (as in effect on such date), such sale or transfer shall
be treated as an involuntary conversion to which this sec-
tion applies.’’.
(c) EFFECTIVE DATE.—
(1) QUALIFIED
DISASTER
MITIGATION
PAY-
MENTS.—The amendments made by subsection (a)
shall apply to amounts received after the date of the
enactment of this Act.
(2) DISPOSITIONS OF PROPERTY UNDER HAZ-
ARD
MITIGATION
PROGRAMS.—The amendments
made by subsection (b) shall apply to sales or other
dispositions after the date of the enactment of this
Act.
Passed the House of Representatives March 14,
2005.
Attest:
Clerk.
HR 1224 RFS 
is no longer necessary to accomplish the purposes of 
this section. 
‘‘(c) ANNUAL REPORT TO CONGRESS REQUIRED.— 
‘‘(1) PREPARATION.—The Board of Governors 
of the Federal Reserve System shall prepare a report 
of the results of each survey conducted pursuant to 
subsections (a) and (b) of this section and section 
136(b)(1) of the Consumer Credit Protection Act. 
‘‘(2) CONTENTS OF THE REPORT.—In addition 
to the data required to be collected pursuant to sub-
sections (a) and (b), each report prepared pursuant 
to paragraph (1) shall include a description of any 
discernible trend, in the Nation as a whole, in a rep-
resentative sample of the 50 States (selected with 
due regard for regional differences), and in each 
consolidated metropolitan statistical area (as defined 
by the Director of the Office of Management and 
Budget), in the cost and availability of the retail 
banking services, including those described in sub-
sections (a) and (b) (including related fees and min-
imum balances), that delineates differences between 
institutions on the basis of the type of institution 
and the size of the institution, between large and 
small institutions of the same type, and any engage-
ment of the institution in multistate activity.
HR 1224 RFS 
‘‘(3) SUBMISSION TO CONGRESS.—The Board 
of Governors of the Federal Reserve System shall 
submit an annual report to the Congress not later 
than June 1, 2007, and not later than June 1 of 
each subsequent year. 
‘‘(d) DEFINITIONS.—For purposes of this section, the 
term ‘insured depository institution’ has the meaning 
given such term in section 3 of the Federal Deposit Insur-
ance Act, and the term ‘insured credit union’ has the 
meaning given such term in section 101 of the Federal 
Credit Union Act.’’. 
(2) CONFORMING AMENDMENT.— 
(A) IN GENERAL.—Paragraph (1) of sec-
tion 136(b) of the Truth in Lending Act (15 
U.S.C. 1646(b)(1)) is amended to read as fol-
lows: 
‘‘(1) COLLECTION REQUIRED.—The Board shall 
collect, on a semiannual basis, from a broad sample 
of financial institutions which offer credit card serv-
ices, credit card price and availability information 
including— 
‘‘(A) the information required to be dis-
closed under section 127(c) of this chapter; 
‘‘(B) the average total amount of finance 
charges paid by consumers; and
HR 1224 RFS 
‘‘(C) the following credit card rates and 
fees: 
‘‘(i) Application fees. 
‘‘(ii) Annual percentage rates for cash 
advances and balance transfers. 
‘‘(iii) Maximum annual percentage 
rate that may be charged when an account 
is in default. 
‘‘(iv) Fees for the use of convenience 
checks. 
‘‘(v) Fees for balance transfers. 
‘‘(vi) Fees for foreign currency con-
versions.’’. 
(B) EFFECTIVE
DATE.—The amendment 
made by subparagraph (A) shall take effect on 
January 1, 2006. 
(3) REPEAL OF OTHER REPORT PROVISIONS.— 
Section 1002 of Financial Institutions Reform, Re-
covery, and Enforcement Act of 1989 and section 
108 of the Riegle-Neal Interstate Banking and 
Branching Efficiency Act of 1994 are hereby re-
pealed. 
(d) TECHNICAL AND CONFORMING AMENDMENTS.— 
Section 19 of the Federal Reserve Act (12 U.S.C. 461) 
is amended—
HR 1224 RFS 
(1) in subsection (b)(4) (12 U.S.C. 461(b)(4)), 
by striking subparagraph (C) and redesignating sub-
paragraphs (D) and (E) as subparagraphs (C) and 
(D), respectively; and 
(2) 
in 
subsection 
(c)(1)(A) 
(12 
U.S.C. 
461(c)(1)(A)), by striking ‘‘subsection (b)(4)(C)’’ 
and inserting ‘‘subsection (b)’’. 
SEC. 5. INCREASED FEDERAL RESERVE BOARD FLEXI-
BILITY 
IN 
SETTING 
RESERVE 
REQUIRE-
MENTS. 
Section 19(b)(2)(A) of the Federal Reserve Act (12 
U.S.C. 461(b)(2)(A)) is amended— 
(1) in clause (i), by striking ‘‘the ratio of 3 per 
centum’’ and inserting ‘‘a ratio not greater than 3 
percent (and which may be zero)’’; and 
(2) in clause (ii), by striking ‘‘and not less than 
8 per centum,’’ and inserting ‘‘(and which may be 
zero),’’. 
SEC. 6. TRANSFER OF FEDERAL RESERVE SURPLUSES. 
(a) IN GENERAL.—Section 7(b) of the Federal Re-
serve Act (12 U.S.C. 289(b)) is amended by adding at 
the end the following new paragraph: 
‘‘(4) ADDITIONAL
TRANSFERS
TO
COVER
IN-
TEREST
PAYMENTS
FOR
FISCAL
YEARS
2005 
THROUGH 2009.—
112TH CONGRESS 
1ST SESSION H. R. 1343 
AN ACT 
To return unused or reclaimed funds made available for 
broadband awards in the American Recovery and Rein-
vestment Act of 2009 to the Treasury of the United 
States. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
I 
109TH CONGRESS 
1ST SESSION H. R. 1134 
To amend the Internal Revenue Code of 1986 to provide for the proper 
tax treatment of certain disaster mitigation payments. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 7, 2005 
Mr. FOLEY (for himself, Mr. JINDAL, Mr. PORTMAN, Mr. JEFFERSON, Mr. 
MCCRERY, Mr. GALLEGLY, Mr. ISTOOK, Mr. COLE of Oklahoma, Ms. 
ESHOO, Mr. FITZPATRICK of Pennsylvania, Mr. LUCAS, Mr. SHAW, Mr. 
CARDIN, Mr. BECERRA, Mrs. JOHNSON of Connecticut, Mr. HERGER, Mr. 
CAMP, Mr. POMEROY, Mr. NUSSLE, Mr. ENGLISH of Pennsylvania, Mr. 
THOMPSON of California, Mr. HULSHOF, Mr. LEWIS of Kentucky, Mr. 
BRADY
of Texas, Mr. CANTOR, Ms. HART, Mr. CHOCOLA, Mrs. 
CHRISTENSEN, Mr. FEENEY, Mr. MILLER of North Carolina, Mr. 
STRICKLAND, Ms. HARRIS, Mr. MILLER of Florida, Mr. WILSON of South 
Carolina, Ms. BORDALLO, Mr. SULLIVAN, Mr. MEEK of Florida, Mr. 
BILIRAKIS, Mr. BOUSTANY, Mr. GENE GREEN of Texas, Mr. RYUN of 
Kansas, Mr. BOUCHER, Mrs. JO ANN DAVIS of Virginia, Mr. ROGERS of 
Kentucky, Mr. ETHERIDGE, Ms. WATSON, Mrs. MYRICK, Mr. KUHL of 
New York, Mr. RUPPERSBERGER, Mr. SMITH of New Jersey, Mr. BART-
LETT of Maryland, Mr. KENNEDY of Minnesota, Mr. SOUDER, Mr. BACH-
US, Mr. GILLMOR, Mr. MELANCON, Mr. TIAHRT, Mr. FORD, Mr. BISHOP 
of Georgia, Mr. RENZI, Mr. REICHERT, Mr. BUTTERFIELD, Mr. ALEX-
ANDER, Mr. WEXLER, Mr. PRICE of North Carolina, Mr. MCCAUL of 
Texas, Mr. WELDON of Florida, Ms. ROS-LEHTINEN, Mr. LINCOLN 
DIAZ-BALART of Florida, Mr. MARIO DIAZ-BALART of Florida, Mr. CAL-
VERT, Mr. LANTOS, Mr. CULBERSON, Mrs. NAPOLITANO, Mrs. CAPITO, 
Mr. BLUMENAUER, Mr. SHUSTER, Mr. CRENSHAW, and Mr. MACK) in-
troduced 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
for the proper tax treatment of certain disaster mitiga-
tion payments. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. PROPER TAX TREATMENT OF CERTAIN DIS-
ASTER MITIGATION PAYMENTS. 
(a) QUALIFIED DISASTER MITIGATION PAYMENTS 
EXCLUDED FROM GROSS INCOME.— 
(1) IN GENERAL.—Section 139 of the Internal 
Revenue Code of 1986 (relating to disaster relief 
payments) is amended by adding at the end the fol-
lowing new subsections: 
‘‘(g) 
QUALIFIED
DISASTER
MITIGATION
PAY-
MENTS.— 
‘‘(1) IN GENERAL.—Gross income shall not in-
clude any amount received as a qualified disaster 
mitigation payment. 
‘‘(2) QUALIFIED
DISASTER
MITIGATION
PAY-
MENT DEFINED.—For purposes of this section, the 
term ‘qualified disaster mitigation payment’ means 
any amount which is paid pursuant to the Robert T. 
Stafford Disaster Relief and Emergency Assistance 
Act (as in effect on the date of the enactment of this 
subsection) or the National Flood Insurance Act (as 
in effect on such date) to or for the benefit of the 
owner of any property for hazard mitigation with re-
HR 3222 RS 
States unless such malt beverages and wine are procured 
within that State, or in the case of the District of Colum-
bia, within the District of Columbia, in which the military 
installation is located: Provided, That in a case in which 
the military installation is located in more than one State, 
purchases may be made in any State in which the installa-
tion is located: Provided further, That such local procure-
ment requirements for malt beverages and wine shall 
apply to all alcoholic beverages only for military installa-
tions in States which are not contiguous with another 
State: Provided further, That alcoholic beverages other 
than wine and malt beverages, in contiguous States and 
the District of Columbia shall be procured from the most 
competitive source, price and other factors considered. 
SEC. 8072. Funds available to the Department of De-
fense for the Global Positioning System during the current 
fiscal year may be used to fund civil requirements associ-
ated with the satellite and ground control segments of 
such system’s modernization program. 
(INCLUDING TRANSFER OF FUNDS) 
SEC. 8073. Of the amounts appropriated in this Act 
under the heading ‘‘Operation and Maintenance, Army’’, 
$34,500,000 shall remain available until expended: Pro-
vided, That notwithstanding any other provision of law, 
the Secretary of Defense is authorized to transfer such 
funds to other activities of the Federal Government: Pro-
spect to such property. Such term shall not include 
any amount received for the sale or disposition of 
any property. 
‘‘(3) NO INCREASE IN BASIS.—Notwithstanding 
any other provision of this subtitle, no increase in 
the basis or adjusted basis of any property shall re-
sult from any amount excluded under this subsection 
with respect to such property. 
‘‘(h) DENIAL
OF
DOUBLE
BENEFIT.—Notwith-
standing any other provision of this subtitle, no deduction 
or credit shall be allowed (to the person for whose benefit 
a qualified disaster relief payment or qualified disaster 
mitigation payment is made) for, or by reason of, any ex-
penditure to the extent of the amount excluded under this 
section with respect to such expenditure.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Subsection (d) of section 139 of such 
Code is amended by striking ‘‘a qualified dis-
aster relief payment’’ and inserting ‘‘qualified 
disaster relief payments and qualified disaster 
mitigation payments’’. 
(B) Subsection (e) of section 139 of such 
Code is amended by striking ‘‘and (f)’’ and in-
serting ‘‘, (f), and (g)’’.
IV 
110TH CONGRESS 
2D SESSION 
H. RES. 1168 
Congratulating charter schools and their students, parents, teachers, and 
administrators across the United States for their ongoing contributions 
to education, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 1, 2008 
Mr. BOUSTANY submitted the following resolution; which was referred to the 
Committee on Education and Labor 
RESOLUTION 
Congratulating charter schools and their students, parents, 
teachers, and administrators across the United States 
for their ongoing contributions to education, and for 
other purposes. 
Whereas charter schools deliver high-quality education and 
challenge our students to reach their potential; 
Whereas charter schools provide thousands of families with 
diverse and innovative educational options for their chil-
dren; 
Whereas charter schools are public schools authorized by a 
designated public entity that are responding to the needs 
of our communities, families, and students and promoting 
the principles of quality, choice, and innovation; 
VerDate Aug 31 2005 
23:00 May 01, 2008
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pwalker on PROD1PC71 with BILLS
(b) CERTAIN DISPOSITIONS OF PROPERTY UNDER 
HAZARD MITIGATION PROGRAMS TREATED AS INVOLUN-
TARY CONVERSIONS.—Section 1033 of such Code (relat-
ing to involuntary conversions) is amended by redesig-
nating subsection (k) as subsection (l) and by inserting 
after subsection (j) the following new subsection: 
‘‘(k) SALES OR EXCHANGES UNDER CERTAIN HAZ-
ARD MITIGATION PROGRAMS.—For purposes of this sub-
title, if property is sold or otherwise transferred to the 
Federal Government, a State or local government, or an 
Indian tribal government to implement hazard mitigation 
under the Robert T. Stafford Disaster Relief and Emer-
gency Assistance Act (as in effect on the date of the enact-
ment of this subsection) or the National Flood Insurance 
Act (as in effect on such date), such sale or transfer shall 
be treated as an involuntary conversion to which this sec-
tion applies.’’. 
(c) EFFECTIVE DATE.— 
(1) QUALIFIED
DISASTER
MITIGATION
PAY-
MENTS.—The amendments made by subsection (a) 
shall apply to amounts received after the date of the 
enactment of this Act. 
(2) DISPOSITIONS OF PROPERTY UNDER HAZ-
ARD
MITIGATION
PROGRAMS.—The amendments 
made by subsection (b) shall apply to sales or other
dispositions after the date of the enactment of this 
Act. 
Æ
(1) The term ‘‘acquire’’ includes acquisition by 
donation, purchase with donated or appropriated 
funds, exchange, devise, and condemnation. 
(2) The term ‘‘Secretary concerned’’ means the 
Secretary of Agriculture or the Secretary of the In-
terior. 
(f) WAIVER AUTHORITY.—The Secretary concerned 
may waive the requirements of subsection (a) with respect 
to the acquisition of a particular parcel of land by the Sec-
retary concerned during any period in which there is in 
effect a declaration of war or a national emergency de-
clared by the President and the Secretary concerned cer-
tifies to Congress that the land acquisition is necessary 
as part of the United States response to the war or na-
tional emergency. 
Æ