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(A) 
in 
paragraph 
(1) 
by 
striking
‘‘502(a)(4) of the Trade Act of 1974 (19
U.S.C. 2462(a)(4))’’ and inserting ‘‘506(4) of
the Trade Act of 1974’’;
(B) in paragraph (2) by striking ‘‘505(c)
of the Trade Act of 1974 (19 U.S.C. 2465(c))’’
and inserting ‘‘504(b) of the Trade Act of
1974’’; and
(C) 
in 
paragraph 
(4) 
by 
striking
‘‘502(a)(4)’’ and inserting ‘‘506(4)’’.
Subtitle C—Trade Adjustment
Assistance
SEC. 12201. MODIFICATION OF TRADE ADJUSTMENT AS-
SISTANCE.
(a) REQUIREMENT
OF
TRAINING.—(1) Section
231(c) of the Trade Act of 1974 (19 U.S.C. 2291) is
amended—
(A) in paragraph (1)(A) and (B) by striking ‘‘it
is not feasible or appropriate to approve a training
program’’ and inserting ‘‘a training program is not
available’’; and
(B) in paragraph (2)(A) and (B) by striking ‘‘it
is feasible or appropriate to approve a training pro-
gram’’ and inserting ‘‘a training program is avail-
able’’.
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(2) Section 233(b) of such Act (19 U.S.C. 2293(b))
is repealed.
(3) Paragraph (3) of section 250(d) of the Trade Act
of 1974 (19 U.S.C. 2331(d)) is amended—
(A) by striking ‘‘it is not feasible or appropriate
to approve a training program’’ in subparagraph (A)
and inserting ‘‘a training program is not available’’,
and
(B) by striking ‘‘notwithstanding the provisions
of section 233(b),’’ in subparagraph (B).
(b) TERMINATION OF RELOCATION ALLOWANCES.—
(1) Section 238 of the Trade Act of 1974 (19 U.S.C.
2298), and the item relating to that section in the table
of contents for that Act, are repealed.
(2) Section 250(d) of the Trade Act of 1974 (19
U.S.C. 2331(d)) is amended by striking paragraph (5).
(c) TERMINATION OF PROGRAM.—Section 285(c) of
the Trade Act of 1974 (19 U.S.C. 2271 preceding note)
is amended—
(1) in paragraph (1), by striking ‘‘1998’’ and
inserting ‘‘2000’’; and
(2) by amending paragraph (2) to read as fol-
lows:
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‘‘(2) No assistance, vouchers, allowances, or other
payments may be provided under subchapter D of chapter
2 after September 30, 1998.’’.
(d) EXTENSION
OF AUTHORIZATION.—(1) Section
245(a) of the Trade Act of 1974 (19 U.S.C. 2317(a)) is
amended by striking ‘‘and 1998’’ and inserting ‘‘1998,
1999, and 2000’’.
(2) Section 256(b) of the Trade Act of 1974 (19
U.S.C. 2346(a)) is amended by striking ‘‘and 1998’’ and
inserting ‘‘1998, 1999, and 2000’’.
(e) EFFECTIVE DATE.—
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section
shall take effect on the date of the enactment of this
Act.
(2) SUBSECTIONS
(a)
AND
(b).—The amend-
ments made by subsections (a) and (b) shall take ef-
fect on October 1, 1996.
TITLE 
XIII—COMMITTEE 
ON
WAYS AND MEANS—REVENUE
RECONCILIATION
SEC. 13001. SHORT TITLE; AMENDMENT OF 1986 CODE.
(a) SHORT TITLE.—This title may be cited as the
‘‘Revenue Reconciliation Act of 1995’’.
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(b) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this title an amend-
ment or repeal is expressed in terms of an amendment
to, or repeal of, a section or other provision, the reference
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986.
(c) TABLE OF CONTENTS.—The table of contents for
this title is as follows:
TITLE XIII—COMMITTEE ON WAYS AND MEANS—REVENUE
RECONCILIATION
Sec. 13001. Short title; amendment of 1986 Code.
Subtitle A—Extension of Expiring Provisions, Etc.
PART I—EXTENSIONS THROUGH DECEMBER 31, 1997
Sec. 13101. Work opportunity tax credit.
Sec. 13102. Employer-provided educational assistance programs.
Sec. 13103. Research credit.
Sec. 13104. Contributions of stock to private foundations.
Sec. 13105. Credit for clinical testing expenses.
PART II—PERMANENT EXTENSION OF FUTA EXEMPTION FOR ALIEN
AGRICULTURAL WORKERS
Sec. 13106. FUTA exemption for alien agricultural workers.
PART III—COMMERCIAL AVIATION FUEL
Sec. 13111. Delay of scheduled increase in tax on fuel used in commercial avia-
tion.
PART IV—EXTENSION OF AIRPORT AND AIRWAY TRUST FUND EXCISE
TAXES
Sec. 13116. Extension of Airport and Airway Trust Fund excise taxes.
Subtitle B—Medical Savings Accounts
Sec. 13201. Medical savings accounts.
Subtitle C—Pickle-Johnson Taxpayer Bill of Rights 2
PART I—TAXPAYER ADVOCATE
Sec. 13301. Establishment of position of taxpayer advocate within Internal
Revenue Service.
Sec. 13302. Expansion of authority to issue taxpayer assistance orders.
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PART II—MODIFICATIONS TO INSTALLMENT AGREEMENT PROVISIONS
Sec. 13306. Notification of reasons for termination of installment agreements.
Sec. 13307. Administrative review of termination of installment agreement.
PART III—ABATEMENT OF INTEREST AND PENALTIES
Sec. 13311. Expansion of authority to abate interest.
Sec. 13312. Review of IRS failure to abate interest.
Sec. 13313. Extension of interest-free period for payment of tax after notice
and demand.
PART IV—JOINT RETURNS
Sec. 13316. Studies of joint return-related issues.
Sec. 13317. Joint return may be made after separate returns without full pay-
ment of tax.
Sec. 13318. Disclosure of collection activities.
PART V—COLLECTION ACTIVITIES
Sec. 13321. Modifications to lien and levy provisions.
Sec. 13322. Offers-in-compromise.
PART VI—INFORMATION RETURNS
Sec. 13326. Civil damages for fraudulent filing of information returns.
Sec. 13327. Requirement to conduct reasonable investigations of information
returns.
PART VII—AWARDING OF COSTS AND CERTAIN FEES
Sec. 13331. United States must establish that its position in proceeding was
substantially justified.
Sec. 13332. Increased limit on attorney fees.
Sec. 13333. Failure to agree to extension not taken into account.
Sec. 13334. Award of litigation costs permitted in declaratory judgment pro-
ceedings.
Sec. 13335. Effective date.
PART VIII—MODIFICATION TO RECOVERY OF CIVIL DAMAGES FOR
UNAUTHORIZED COLLECTION ACTIONS
Sec. 13336. Increase in limit on recovery of civil damages for unauthorized col-
lection actions.
Sec. 13337. Court discretion to reduce award for litigation costs for failure to
exhaust administrative remedies.
PART IX—MODIFICATIONS TO PENALTY FOR FAILURE TO COLLECT AND
PAY OVER TAX
Sec. 13341. Preliminary notice requirement.
Sec. 13342. Disclosure of certain information where more than 1 person liable
for penalty for failure to collect and pay over tax.
Sec. 13343. Right of contribution where more than 1 person liable for penalty
for failure to collect and pay over tax.
Sec. 13344. Volunteer board members of tax-exempt organizations exempt from
penalty for failure to collect and pay over tax.
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‘‘(A) as having been convicted of a felony
under any statute of the United States or any
State,
‘‘(B) as having a hiring date which is not
more than 1 year after the last date on which
such individual was so convicted or was released
from prison, and
‘‘(C) as being a member of a family which
had an income during the 6 months imme-
diately preceding the earlier of the month in
which such income determination occurs or the
month in which the hiring date occurs, which,
on an annual basis, would be 70 percent or less
of the Bureau of Labor Statistics lower living
standard.
Any determination under subparagraph (C) shall be
valid for the 45-day period beginning on the date
such determination is made.
‘‘(4) HIGH-RISK YOUTH.—
‘‘(A) IN
GENERAL.—The term ‘high-risk
youth’ means any individual who is certified by
the designated local agency—
‘‘(i) as having attained age 18 but not
age 25 on the hiring date, and