datamatters24/research-document-archive huggingface dataset:
‘‘(ii) describes the procedures pre-
scribed under subparagraph (C) for pro-
testing the decision to deny the request. 
‘‘(B) REPORT TO CONGRESS.—The Com-
missioner of Internal Revenue shall submit a 
written report to Congress on an annual basis 
which includes the number of requests described 
in subparagraph (A) which were denied and the 
reasons (described by category) that such re-
quests were denied. 
‘‘(C) PROCEDURES FOR PROTESTING DE-
NIAL OF REQUEST.—The Commissioner of In-
ternal Revenue shall prescribe procedures for 
protesting to the Commissioner of Internal Rev-
enue a denial of a request described in subpara-
graph (A). 
‘‘(D) NOT APPLICABLE TO FRIVOLOUS PO-
SITIONS.—This paragraph shall not apply to a 
request for referral to the Internal Revenue 
Service Independent Office of Appeals which is 
denied on the basis that the issue involved is a 
frivolous position (within the meaning of section 
6702(c)). 
‘‘(6) STAFF.— 
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such time, as soon as practicable thereafter), issue 
additional notifications to such individual (or such 
individual’s designee) regarding— 
‘‘(A) whether an investigation has been ini-
tiated in regards to such unauthorized use; 
‘‘(B) whether the investigation substan-
tiated an unauthorized use of the identity of the 
individual; and 
‘‘(C) whether— 
‘‘(i) any action has been taken against 
a person relating to such unauthorized use; 
or 
‘‘(ii) any referral has been made for 
criminal prosecution of such person and, to 
the extent such information is available, 
whether such person has been criminally 
charged by indictment or information. 
‘‘(b) EMPLOYMENT-RELATED IDENTITY THEFT.— 
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the unauthorized use of the identity of an indi-
vidual includes the unauthorized use of the identity 
of the individual to obtain employment. 
‘‘(2) DETERMINATION
OF
EMPLOYMENT-RE-
LATED IDENTITY THEFT.—For purposes of this sec-
tion, in making a determination as to whether there 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to disclosures or uses on or after 
the date of the enactment of this Act. 
Subtitle B—Development of 
Information Technology 
SEC. 2101. MANAGEMENT OF INTERNAL REVENUE SERVICE 
INFORMATION TECHNOLOGY. 
(a) DUTIES AND RESPONSIBILITIES OF INTERNAL 
REVENUE SERVICE CHIEF INFORMATION OFFICER.—Sec-
tion 7803, as amended by section 1001, is amended by 
adding at the end the following new subsection: 
‘‘(f) INTERNAL REVENUE SERVICE CHIEF INFORMA-
TION OFFICER.— 
‘‘(1) IN GENERAL.—There shall be in the Inter-
nal Revenue Service an Internal Revenue Service 
Chief Information Officer (hereafter referred to in 
this subsection as the ‘IRS CIO’) who shall be ap-
pointed by the Commissioner of Internal Revenue. 
‘‘(2) CENTRALIZED
RESPONSIBILITY
FOR
IN-
TERNAL
REVENUE
SERVICE
INFORMATION
TECH-
NOLOGY.—The Commissioner of Internal Revenue 
(and the Secretary) shall act through the IRS CIO 
with respect to all development, implementation, and 
maintenance of information technology for the Inter-
nal Revenue Service. Any reference in this sub-
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person unless such person has entered into 
a written agreement with the Secretary 
setting forth the terms and conditions for 
the disclosure of information to such per-
son under this paragraph, including re-
quirements regarding the protection and 
safeguarding of such information by such 
person. 
‘‘(C) SPECIFIED RETURN INFORMATION.— 
For purposes of this paragraph, the term ‘spec-
ified return information’ means— 
‘‘(i) in the case of a return which is 
in connection with a case of potential iden-
tity theft refund fraud— 
‘‘(I) in the case of such return 
filed electronically, the internet pro-
tocol address, device identification, 
email domain name, speed of comple-
tion, method of authentication, refund 
method, and such other return infor-
mation related to the electronic filing 
characteristics of such return as the 
Secretary may identify for purposes of 
this subclause; and 
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(3) Research, education, and clinical activities 
on complementary and integrative medicine at cen-
ters of innovation at Department medical centers. 
(4) Identification or development of metrics and 
outcome measures to evaluate the provision and inte-
gration of complementary and integrative medicine 
services into the delivery of health care to veterans. 
(5) Integration and delivery of complementary 
and integrative medicine services with other health 
care services provided by the Department. 
(c) CONSULTATION.— 
(1) IN GENERAL.—In carrying out subsection 
(a), the Secretary shall consult with the following: 
(A) The Director of the National Center 
on Complementary and Integrative Health of 
the National Institutes of Health. 
(B) The Commissioner of Food and Drugs. 
(C) Institutions of higher education, pri-
vate research institutes, and individual re-
searchers with extensive experience in com-
plementary and integrative medicine and the in-
tegration of complementary and integrative 
medicine practices into the delivery of health 
care. 
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(2) in subparagraph (B)(v) by striking the pe-
riod at the end and inserting a semicolon; and 
(3) by adding at the end the following: 
‘‘(C) a ferry, as such term is defined in 
section 2101; and 
‘‘(D) a passenger vessel or small passenger 
vessel, as such terms are defined in section 
2101, that has a passenger capacity of 50 pas-
sengers or greater.’’. 
(b) QUALIFIED VESSEL.—Section 53501(5) of title 
46, United States Code, is amended— 
(1) in subparagraph (A)(iii) by striking ‘‘and’’ 
at the end; 
(2) in subparagraph (B)(v) by striking the pe-
riod at the end and inserting a semicolon; and 
(3) by adding at the end the following: 
‘‘(C) a ferry, as such term is defined in 
section 2101; and 
‘‘(D) a passenger vessel or small passenger 
vessel, as such terms are defined in section 
2101, that has a passenger capacity of 50 pas-
sengers or greater.’’. 
SEC. 2. ESTABLISHING A CAPITAL CONSTRUCTION FUND. 
Section 53503(b) of title 46, United States Code, is 
amended by inserting ‘‘(including transportation on a 
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come investment (as defined in sub-
section (a)(38)(B)(ii)), the date that 
is 90 days prior to the date that such 
lifetime income investment may no 
longer be held as an investment option 
under the arrangement, and’’. 
(2) DISTRIBUTION
REQUIREMENT.—Subpara-
graph (B) of section 401(k)(2) of such Code, as 
amended by paragraph (1), is amended by striking 
‘‘and’’ at the end of clause (i), by striking the semi-
colon at the end of clause (ii) and inserting ‘‘, and’’, 
and by adding at the end the following new clause: 
‘‘(iii) except as may be otherwise pro-
vided by regulations, in the case of 
amounts described in clause (i)(VI), will be 
distributed only in the form of a qualified 
distribution (as defined in subsection 
(a)(38)(B)(i)) or a qualified plan distribu-
tion annuity contract (as defined in sub-
section (a)(38)(B)(iv)),’’. 
(c) SECTION 403(b) PLANS.— 
(1) ANNUITY CONTRACTS.—Paragraph (11) of 
section 403(b) of the Internal Revenue Code of 1986 
is amended by striking ‘‘or’’ at the end of subpara-
graph (B), by striking the period at the end of sub-
payment under this part shall not exceed such 
amount as the Secretary specifies, based upon 
rates recognized for diagnostic computed to-
mography colonography. 
‘‘(C) FACILITY PAYMENT LIMIT.—Notwith-
standing any other provision of this title, in the 
case of an individual who receives screening 
computed tomography colonography— 
‘‘(i) in computing the amount of any 
applicable coinsurance, the computation of 
such coinsurance shall be based upon the 
fee schedule under which payment is made 
for the services; and 
‘‘(ii) the amount of such coinsurance 
shall not exceed 25 percent of the payment 
amount under the fee schedule described in 
subparagraph (A). 
‘‘(D) FREQUENCY
LIMIT.—No payment 
may be made under this part for a colorectal 
cancer screening test consisting of a screening 
computed tomography colonography— 
‘‘(i) if the individual is under 50 years 
of age; or 
‘‘(ii)(I) in the case of individuals at 
high risk for colorectal cancer, if the proce-
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paragraph (C) and inserting ‘‘, or’’, and by inserting 
after subparagraph (C) the following new subpara-
graph: 
‘‘(D) except as may be otherwise provided 
by regulations, with respect to amounts invested 
in a lifetime income investment (as defined in 
section 401(a)(38)(B)(ii))— 
‘‘(i) on or after the date that is 90 
days prior to the date that such lifetime 
income investment may no longer be held 
as an investment option under the con-
tract, and 
‘‘(ii) in the form of a qualified dis-
tribution 
(as 
defined 
in 
section 
401(a)(38)(B)(i)) or a qualified plan dis-
tribution annuity contract (as defined in 
section 401(a)(38)(B)(iv)).’’. 
(2) CUSTODIAL ACCOUNTS.—Subparagraph (A) 
of section 403(b)(7) of such Code is amended by 
striking ‘‘if—’’ and all that follows and inserting ‘‘if 
the amounts are to be invested in regulated invest-
ment company stock to be held in that custodial ac-
count, and under the custodial account— 
‘‘(i) no such amounts may be paid or 
made available to any distributee (unless
I 
116TH CONGRESS 
1ST SESSION 
H. R. 195 
To provide full-year appropriations for the Indian Health Service in the 
event of a partial lapse in appropriations, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 3, 2019 
Mr. MULLIN (for himself, Ms. MCCOLLUM, Mr. COLE, and Mr. SIMPSON) in-
troduced the following bill; which was referred to the Committee on Ap-
propriations 
A BILL 
To provide full-year appropriations for the Indian Health 
Service in the event of a partial lapse in appropriations, 
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 ‘‘Pay our Doctors Act 
of 2019’’. 
SEC. 2. FULL-YEAR APPROPRIATIONS FOR THE INDIAN 
HEALTH SERVICE. 
If a joint resolution making continuing appropria-
tions for fiscal year 2019 is not in effect, there is hereby 
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appropriated for fiscal year 2019, out of any money in 
the Treasury not otherwise appropriated, such sums as 
may be necessary, at an annualized rate for operations as 
provided in the Department of the Interior, Environment, 
and Related Agencies Appropriations Act, 2018 (division 
G of Public Law 115–141) for fiscal year 2018 and under 
the authority and conditions provided in such Act, for con-
tinuing projects or activities (including the costs of direct 
loans and loan guarantees) that were conducted in fiscal 
year 2018 and for which appropriations, funds, or other 
authority were made available under any account relating 
to the Indian Health Service, including the ‘‘Indian Health 
Services’’, ‘‘Contract Support Costs’’, and ‘‘Indian Health 
Facilities’’ accounts. 
SEC. 3. TERMINATION. 
Appropriations and funds made available and author-
ity granted pursuant to section 2 shall be available until 
September 30, 2019. 
Æ 
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I 
116TH CONGRESS 
1ST SESSION H. R. 1961 
To amend the Internal Revenue Code of 1986 to ensure that kombucha 
is exempt from any excise taxes and regulations imposed on alcoholic 
beverages. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 28, 2019 
Mr. BLUMENAUER (for himself, Mr. TIPTON, Mr. PANETTA, and Mr. WAL-
DEN) 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 ensure 
that kombucha is exempt from any excise taxes and 
regulations imposed on alcoholic beverages. 
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 ‘‘Keeping Our Manufac-
turers from Being Unfairly taxed while Championing 
Health Act’’ or ‘‘KOMBUCHA’’. 
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SEC. 2. TAX-FREE PRODUCTION OF KOMBUCHA. 
(a) EXCEPTION FROM DEFINITION OF BREWER.— 
Subsection (d) of section 5052 of the Internal Revenue 
Code of 1986 is amended to read as follows: 
‘‘(d) BREWER.— 
‘‘(1) IN GENERAL.—For purposes of this chap-
ter, the term ‘brewer’ means any person who brews 
beer or produces beer for sale. 
‘‘(2) EXCEPTION.—The term ‘brewer’ shall not 
include any person who— 
‘‘(A) produces only beer exempt from tax 
under subsection (e) of section 5053, or 
‘‘(B) produces only kombucha exempt from 
tax under subsection (i) of such section.’’. 
(b) EXEMPTION FROM TAX.—Section 5053 of the In-
ternal Revenue Code of 1986 is amended— 
(1) by redesignating subsection (i) as subsection 
(j), and 
(2) by inserting after subsection (h) the fol-
lowing new subsection: 
‘‘(i) PRODUCTION OF KOMBUCHA.— 
‘‘(1) IN GENERAL.—Subject to regulation pre-
scribed by the Secretary, any person may, without 
payment of tax, produce kombucha for consumption 
or sale. 
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‘‘(2) DEFINITION.—For purposes of this chap-
ter, the term ‘kombucha’ means a beverage which— 
‘‘(A) is fermented solely by a symbiotic cul-
ture of bacteria and yeast, 
‘‘(B) contains not more than 1.25 percent 
of alcohol by volume, 
‘‘(C) is sold or offered for sale as 
kombucha, and 
‘‘(D) is derived from— 
‘‘(i) sugar, malt or malt substitute, 
tea, or coffee, and 
‘‘(ii) not more than 20 percent other 
wholesome ingredients.’’. 
Æ 
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dure is performed within the 23 months 
after a previous screening computed to-
mography colonography or a previous 
screening colonoscopy; or 
‘‘(II) in the case of an individual who 
is not at high risk for colorectal cancer, if 
the procedure is performed within the 119 
months 
after 
a 
previous 
screening 
colonoscopy or within the 59 months after 
a previous screening flexible sigmoidoscopy 
or a previous screening computed tomog-
raphy colonography.’’. 
(c) CONFORMING FREQUENCY LIMITS FOR OTHER 
COLORECTAL CANCER SCREENING TESTS.— 
(1) SCREENING
FLEXIBLE
SIGMOIDOSCOPY.— 
Paragraph (2)(E)(ii) of section 1834(d) of the Social 
Security Act (42 U.S.C. 1395m(d)) is amended by 
inserting 
‘‘or 
screening 
computed 
tomography 
colonography’’ after ‘‘previous screening flexible 
sigmoidoscopy’’. 
(2) 
SCREENING
COLONOSCOPY.—Paragraph 
(3)(E) of such section is amended— 
(A) by inserting ‘‘or screening computed 
tomography colonography’’ after ‘‘23 months 
after a previous screening colonoscopy’’; and 
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‘‘SEC. 5. ELIGIBILITY FOR FEDERAL SERVICES. 
‘‘(a) IN GENERAL.—The Tribe and its members shall 
be eligible for all services and benefits provided by the 
Federal Government to federally recognized Indian tribes. 
‘‘(b) SERVICE AREA.—For the purpose of the delivery 
of Federal services and benefits described in subsection 
(a), those members of the Tribe residing in Robeson, Cum-
berland, Hoke, and Scotland counties in North Carolina 
shall be deemed to be residing on or near an Indian res-
ervation. 
‘‘(c) DETERMINATION OF NEEDS.—On verification 
by the Secretary of a tribal roll under subsection (d), the 
Secretary and the Secretary of Health and Human Serv-
ices shall— 
‘‘(1) develop, in consultation with the Tribe, a 
determination of needs to provide the services for 
which members of the Tribe are eligible; and 
‘‘(2) after the tribal roll is verified, each submit 
to Congress a written statement of those needs. 
‘‘(d) TRIBAL ROLL.— 
‘‘(1) IN GENERAL.—For purpose of the delivery 
of Federal services and benefits described in sub-
section (a), the tribal roll in effect on the date of en-
actment of this section shall, subject to verification 
by the Secretary, define the service population of the 
Tribe. 
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pied by the Tribe pursuant to an agreement between 
the Tribe and the State of North Carolina. 
‘‘(2) RESTRICTION.—A transfer of jurisdiction 
described in paragraph (1) may not take effect until 
2 years after the effective date of the agreement de-
scribed in that paragraph. 
‘‘(c) EFFECT.—Nothing in this section affects the ap-
plication of section 109 of the Indian Child Welfare Act 
of 1978 (25 U.S.C. 1919). 
‘‘SEC. 8. AUTHORIZATION OF APPROPRIATIONS. 
‘‘There are authorized to be appropriated such sums 
as are necessary to carry out this Act. 
‘‘SEC. 9. SHORT TITLE. 
‘‘This Act may be cited as the ‘Lumbee Tribe of 
North Carolina Recognition Act’.’’. 
Passed the House of Representatives November 16, 
2020. 
Attest: 
Clerk.
116TH CONGRESS 
2D SESSION 
H. R. 1964 
AN ACT 
To provide for the recognition of the Lumbee Tribe 
of North Carolina, and for other purposes.
I 
116TH CONGRESS 
1ST SESSION H. R. 1964 
To provide for the recognition of the Lumbee Tribe of North Carolina, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 28, 2019 
Mr. BUTTERFIELD (for himself and Mr. HUDSON) introduced the following 
bill; which was referred to the Committee on Natural Resources 
A BILL 
To provide for the recognition of the Lumbee Tribe of North 
Carolina, 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 ‘‘Lumbee Recognition 
Act’’. 
SEC. 2. FEDERAL RECOGNITION. 
The Act of June 7, 1956 (70 Stat. 254, chapter 375), 
is amended— 
(1) by striking section 2; 
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(2) in the first sentence of the first section, by 
striking ‘‘That the Indians’’ and inserting the fol-
lowing: 
‘‘SEC. 3. DESIGNATION OF LUMBEE INDIANS. 
‘‘The Indians’’; 
(3) in the preamble— 
(A) by inserting before the first undesig-
nated clause the following: 
‘‘SECTION 1. FINDINGS. 
‘‘Congress finds that—’’; 
(B) 
by 
designating 
the 
undesignated 
clauses as paragraphs (1) through (4), respec-
tively, and indenting appropriately; 
(C) by striking ‘‘Whereas’’ each place it 
appears; 
(D) by striking ‘‘and’’ after the semicolon 
at the end of each of paragraphs (1) and (2) 
(as so designated); and 
(E) in paragraph (4) (as so designated), by 
striking ‘‘: Now, therefore,’’ and inserting a pe-
riod; 
(4) by moving the enacting clause so as to ap-
pear before section 1 (as so designated); 
(5) by striking the last sentence of section 3 (as 
designated by paragraph (2)); 
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(6) by inserting before section 3 (as designated 
by paragraph (2)) the following: 
‘‘SEC. 2. DEFINITIONS. 
‘‘In this Act: 
‘‘(1) SECRETARY.—The term ‘Secretary’ means 
the Secretary of the Interior. 
‘‘(2) TRIBE.—The term ‘Tribe’ means the 
Lumbee Tribe of North Carolina or the Lumbee In-
dians of North Carolina.’’; and 
(7) by adding at the end the following: 
‘‘SEC. 4. FEDERAL RECOGNITION. 
‘‘(a) IN GENERAL.—Federal recognition is extended 
to the Tribe (as designated as petitioner number 65 by 
the Office of Federal Acknowledgment). 
‘‘(b) APPLICABILITY OF LAWS.—All laws and regula-
tions of the United States of general application to Indi-
ans and Indian tribes shall apply to the Tribe and its 
members. 
‘‘(c) PETITION FOR ACKNOWLEDGMENT.—Notwith-
standing section 3, any group of Indians in Robeson and 
adjoining counties, North Carolina, whose members are 
not enrolled in the Tribe (as determined under section 
5(d)) may petition under part 83 of title 25 of the Code 
of Federal Regulations for acknowledgment of tribal exist-
ence. 
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102 
be described in subsection (o)(1)(C), as ap-
plied 
for 
purposes 
of 
subsection 
(o)(1)(B)(iii)(IV) and by treating the effec-
tive date of the amendment as the date the 
class was closed for purposes of subsection 
(o)(1)(C). 
‘‘(iii) SPECIAL RULES.—For purposes 
of clause (i)(II), in applying section 
410(b)(6)(C), the amendments described in 
clause (i) shall not be treated as a signifi-
cant change in coverage under section 
410(b)(6)(C)(i)(II). 
‘‘(iv) SPUN-OFF
PLANS.—For pur-
poses of this subparagraph, if a portion of 
a plan described in clause (i) is spun off to 
another employer, the treatment under 
clause (i) of the spun-off plan shall con-
tinue with respect to the other employer.’’. 
(c) 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, without regard to whether any plan modifica-
tions referred to in such amendments are adopted or 
effective before, on, or after such date of enactment.