datamatters24/research-document-archive huggingface dataset:
I 
109TH CONGRESS 
1ST SESSION H. R. 3454
To amend title XIX of the Social Security Act to require Medicaid coverage 
of disabled children, and individuals who became disabled as children, 
without regard to income or assets. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 27, 2005
Mr. ANDREWS introduced the following bill; which was referred to the 
Committee on Energy and Commerce 
A BILL 
To amend title XIX of the Social Security Act to require 
Medicaid coverage of disabled children, and individuals 
who became disabled as children, without regard to in-
come or assets.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. MEDICAID COVERAGE OF DISABLED CHIL-
DREN, AND INDIVIDUALS WHO BECAME DIS-
ABLED AS CHILDREN, WITHOUT REGARD TO 
INCOME OR ASSETS. 
(a) IN GENERAL.—Section 1902(a)(10)(A)(i) of the 
Social Security Act (42 U.S.C. 1396a(a)(10)(A)(i)) is 
amended—
(1) by striking ‘‘or’’ at the end of subclause 
(VI); 
(2) by striking the semicolon at the end of sub-
clause (VII) and inserting ‘‘, or’’; and 
(3) by adding at the end the following new sub-
clause: 
‘‘(VIII) who are disabled (as de-
termined under section 1614 for pur-
poses of the supplemental income se-
curity program) on the basis of an im-
pairment that arose before the indi-
vidual attained 19 years of age and 
who were so disabled before attaining 
such age;’’. 
(b) WAIVER
OF
INCOME
LIMITATION.—Section 
1903(f)(4) of such Act (42 U.S.C. 1396b(f)(4)) is amend-
ed 
by 
inserting 
‘‘1902(a)(10)(A)(i)(VIII),’’ 
after 
‘‘1902(a)(10)(A)(i)(VII),’’.
(c) EFFECTIVE DATE.—(1) Except as provided in 
paragraph (2), the amendments made by this section 
apply to calendar quarters beginning on or after the date 
that is 18 months after the date of the enactment of this 
Act, without regard to whether or not final regulations to 
carry out such amendments have been promulgated by 
such date. 
(2) In the case of a State plan for medical assistance 
under title XIX of the Social Security Act which the Sec-
retary of Health and Human Services determines requires 
State legislation (other than legislation appropriating 
funds) in order for the plan to meet the additional require-
ment imposed by the amendments made by subsection (a), 
the State plan shall not be regarded as failing to comply 
with the requirements of such title solely on the basis of 
its failure to meet this additional requirement before the 
first day of the first calendar quarter beginning after the 
close of the first regular session of the State legislature 
that begins after the date of the enactment of this Act. 
For purposes of the previous sentence, in the case of a 
State that has a 2-year legislative session, each year of 
such session shall be deemed to be a separate regular ses-
sion of the State legislature.
Æ
‘‘(3) CROSS
REFERENCE.—For treatment of 
certain distributions with respect to restricted bank 
director stock, see section 1368(f).’’. 
(b) DISTRIBUTIONS.—Section 1368 (relating to dis-
tributions) is amended by adding at the end the following 
new subsection: 
‘‘(f) RESTRICTED BANK DIRECTOR STOCK.—If a di-
rector receives a distribution (not in part or full payment 
in exchange for stock) from an S corporation with respect 
to any restricted bank director stock (as defined in section 
1361(f)), the amount of such distribution— 
‘‘(1) shall be includible in gross income of the 
director, and 
‘‘(2) shall be deductible by the corporation for 
the taxable year of such corporation in which or with 
which ends the taxable year in which such amount 
in included in the gross income of the director.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2005. 
SEC. 302. EXTENSION OF TIME FOR MAKING S CORPORA-
TION ELECTIONS. 
(a) IN GENERAL.—Subsection (b) of section 1362 
(relating to when subchapter S election made) is amended 
to read as follows:
‘‘(b) WHEN MADE.— 
‘‘(1) IN
GENERAL.—An election under sub-
section (a) may be made by a small business cor-
poration for any taxable year at any time during the 
period— 
‘‘(A) beginning on the first day of the pre-
ceding taxable year, and 
‘‘(B) ending on the due date (with exten-
sions) for filing the return for the taxable year. 
‘‘(2) CERTAIN ELECTIONS TREATED AS MADE 
FOR NEXT TAXABLE YEAR.—If— 
‘‘(A) an election under subsection (a) is 
made for any taxable year within the period de-
scribed in paragraph (1), but 
‘‘(B) either— 
‘‘(i) on 1 or more days in such taxable 
year before the day on which the election 
was made the corporation did not meet the 
requirements of subsection (b) of section 
1361, or 
‘‘(ii) 1 or more of the persons who 
held stock in the corporation during such 
taxable year and before the election was 
made did not consent to the election,
then such election shall be treated as made for 
the following taxable year. 
‘‘(3) ELECTION
MADE
AFTER
DUE
DATE 
TREATED
AS
MADE
FOR
FOLLOWING
TAXABLE 
YEAR.—If— 
‘‘(A) a small business corporation makes 
an election under subsection (a) for any taxable 
year, and 
‘‘(B) such election is made after the due 
date (with extensions) for filling the return for 
such year, 
then such election shall be treated as made for the 
following taxable year. 
‘‘(4) AUTHORITY TO TREAT LATE ELECTIONS, 
ETC., AS TIMELY.—If— 
‘‘(A) an election under subsection (a) is 
made for any taxable year (determined without 
regard to paragraph (3)) after the date pre-
scribed by this subsection for making such elec-
tion for such taxable year or no such election is 
made for any taxable year, and 
‘‘(B) the Secretary determines that there 
was reasonable cause for the failure to timely 
make such election,
704 
(b) ESTABLISHMENT.— 
(1) IN GENERAL.—The Administrator shall es-
tablish a program to accelerate the use of geo-
thermal heat pumps at General Services Administra-
tion facilities. 
(2) REQUIREMENTS.—The program established 
under this subsection shall— 
(A) ensure centralized responsibility for 
the coordination of geothermal heat pump rec-
ommendations, practices, and activities of all 
relevant Federal agencies; 
(B) provide technical assistance and oper-
ational guidance to applicable tenants to 
achieve the goal identified in subsection 
(c)(2)(B)(ii); and 
(C) establish methods to track the success 
of Federal departments and agencies with re-
spect to that goal. 
(c) ACCELERATED USE
OF GEOTHERMAL HEAT 
PUMP TECHNOLOGIES.— 
(1) REVIEW.— 
(A) IN GENERAL.—As part of the program 
under this section, not later than 90 days after 
the date of enactment of this Act, the Adminis-
trator shall conduct a review of—
I 
109TH CONGRESS 
1ST SESSION H. R. 3456
To amend title 28, United States Code, to provide for individuals serving 
as Federal jurors to continue to receive their normal average wage 
or salary during such service. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 27, 2005
Mr. ANDREWS introduced the following bill; which was referred to the 
Committee on the Judiciary 
A BILL 
To amend title 28, United States Code, to provide for indi-
viduals serving as Federal jurors to continue to receive 
their normal average wage or salary during such service.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. CONTINUATION OF WAGES OR SALARY FOR IN-
DIVIDUALS SERVING AS FEDERAL JURORS. 
(a) CONTINUATION OF WAGES OR SALARY.—Section 
1877 of title 28, United States Code, is amended—
(1) by redesignating subsection (b) as sub-
section (c); and
(2) by inserting after subsection (a) the fol-
lowing new subsection: 
‘‘(b)(1) The employer of a Federal grand or petit 
juror shall pay to that juror, for each day during which 
that juror performs duty as a juror, a wage not less than 
the differential compensation specified in paragraph (2) 
less the aggregate amount, paid to the juror for that day, 
of any fees and allowances under section 1871. 
‘‘(2) The differential compensation referred to 
in paragraph (1) means—
‘‘(A) if that juror has a regular employ-
ment schedule with that employer, the wage or 
salary that the juror would have been paid for 
that day under that schedule but for that ju-
ror’s performance of duty as a juror; or 
‘‘(B) if that juror does not have a regular 
employment schedule with that employer, the 
average daily wage or salary of the juror during 
the 7-day period ending on the day before the 
juror first performed duty as a juror. 
‘‘(3) For purposes of this subsection, the term 
‘employer’ includes any public or private employer.’’. 
(b) SIGNIFICANT HARDSHIP TO EMPLOYER.—Para-
graph (1) of section 1866(c) of title 28, United States 
Code, is amended by inserting ‘‘or upon a showing by the
employer of the person that payment of differential com-
pensation under section 1877(b) would result in signifi-
cant hardship to the employer,’’ after ‘‘inconvenience,’’.
Æ
the Secretary may treat such an election as timely 
made for such taxable year (and paragraph (3) shall 
not apply).’’. 
(b) REVOCATIONS.—Subparagraph (C) of section 
1362(d)(1) of such Code is amended to read as follows: 
‘‘(C) WHEN EFFECTIVE.—Except as pro-
vided in subparagraph (D)— 
‘‘(i) a revocation made on or before 
the due date (with extensions) for filing 
the return for a taxable year shall be effec-
tive on the 1st day of such taxable year 
unless the revocation specifies that it is to 
take effect on the 1st day of the taxable 
year in which made, and 
‘‘(ii) a revocation made during a tax-
able year but after the due date (with ex-
tensions) for filing the return for the pre-
ceding taxable year shall be effective on 
the 1st day of the taxable year.’’. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to elections for taxable years begin-
ning after December 31, 2005.
TITLE IV—TAXPAYER 
PROTECTIONS 
SEC. 401. TAXPAYER’S RIGHT TO HAVE AN IRS EXAMINA-
TION TAKE PLACE AT ANOTHER SITE. 
(a) IN GENERAL.—Section 7605(a) (relating to time 
and place of examination) is amended to read as follows: 
‘‘(a) TIME AND PLACE.— 
‘‘(1) IN GENERAL.—The time and place of ex-
amination pursuant to the provisions of section 
6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 shall be 
such time and place as may be fixed by the Sec-
retary and as are reasonable under the cir-
cumstances. In the case of a summons under author-
ity of paragraph (2) of section 7602, or under the 
corresponding authority of section 6420(e)(2), 
6421(g)(2), or 6427(j)(2), the date fixed for appear-
ance before the Secretary shall not be less than 10 
days from the date of the summons. 
‘‘(2) LIMITATION.—Upon request of a taxpayer, 
the Secretary shall conduct any examination de-
scribed in paragraph (1) at a location other than the 
taxpayer’s residence or place of business, if such lo-
cation is reasonably accessible to the Secretary and 
the taxpayer’s original books and records pertinent 
to the examination are available at such location.’’.
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to examinations occurring after the 
date of the enactment of this Act. 
SEC. 402. RELIEF FROM PENALTIES FOR DEPOSITS OF 
TAXES MADE ON A TIMELY BASIS BUT NOT IN 
THE PRESCRIBED MANNER. 
(a) IN GENERAL.—Section 6656 of the Internal Rev-
enue Code of 1986 (relating to failure to make deposits 
of taxes) is amended by redesignating subsection (e) as 
subsection (f) and by inserting after subsection (d) the fol-
lowing new subsection: 
‘‘(e) RELIEF FROM PENALTIES FOR DEPOSITS OF 
TAXES MADE ON A TIMELY BASIS BUT NOT IN THE PRE-
SCRIBED MANNER.—The Secretary may abate all or any 
portion of the penalty imposed by subsection (a) on the 
failure to make a deposit in the manner prescribed by the 
Secretary if— 
‘‘(1) the deposit was made not later than the 
date prescribed therefor, and 
‘‘(2) such failure was due to reasonable cause 
and not willful neglect. 
The applicable percentage under subsection (b) shall not 
exceed 2 percent in the case of any failure with respect 
to which the requirements of paragraphs (1) and (2) are 
met.’’.
I 
109TH CONGRESS 
1ST SESSION H. R. 3457
To amend title 38, United States Code, to provide for World War II veterans 
to be in the same priority category for health care services from the 
Department of Veterans Affairs as World War I veterans. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 27, 2005
Mr. ANDREWS introduced the following bill; which was referred to the 
Committee on Veterans’ Affairs 
A BILL 
To amend title 38, United States Code, to provide for World 
War II veterans to be in the same priority category 
for health care services from the Department of Veterans 
Affairs as World War I veterans.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. PRIORITY CATEGORY FOR DEPARTMENT OF 
VETERANS AFFAIRS HEALTH CARE SERVICES 
FOR WORLD WAR II VETERANS. 
Section 1710(a)(2)(E) of title 38, United States 
Code, is amended by inserting ‘‘or World War II’’ after 
‘‘World War I’’.
Æ
(b) CONFORMING AMENDMENT.—Subparagraph (A) 
of section 6656(b)(1) of such Code is amended by striking 
‘‘subparagraph (B)’’ and inserting ‘‘subparagraph (B) and 
subsection (e)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to deposits required to be made 
after the date of the enactment of this Act. 
Æ
‘‘(A) UNIFORM
PROVISION
OF
BENE-
FITS.—In the case of a defined benefit plan or 
applicable defined contribution plan forming 
part of an eligible combined plan, all benefits, 
rights, and features must be provided uniformly 
to all participants. 
‘‘(B) NONDISCRIMINATION REQUIREMENTS 
FOR QUALIFIED CASH OR DEFERRED ARRANGE-
MENT.— 
‘‘(i) IN GENERAL.—A qualified cash 
or deferred arrangement which is included 
in an applicable defined contribution plan 
forming part of an eligible combined plan 
shall be treated as meeting the require-
ments of section 401(k)(3)(A)(ii) if the re-
quirements of paragraph (2)(C) are met 
with respect to such arrangement. 
‘‘(ii) MATCHING CONTRIBUTIONS.—In 
applying section 401(m)(11) to any match-
ing contribution with respect to a contribu-
tion to which paragraph (2)(C) applies, the 
contribution requirement of paragraph 
(2)(C) and the notice requirements of 
paragraph (5)(B) shall be substituted for 
the 
requirements 
otherwise 
applicable
under clauses (i) and (ii) of section 
401(m)(11)(A). 
‘‘(C) REQUIREMENTS MUST BE MET WITH-
OUT TAKING INTO ACCOUNT SOCIAL SECURITY 
AND
SIMILAR
CONTRIBUTIONS
AND
BENE-
FITS.—The requirements of subparagraphs (B) 
and (C) of paragraph (2) and subparagraph 
(B) of this paragraph shall not be treated as 
being met unless such requirements are met 
without regard to section 401(l), and, for pur-
poses of section 402(l), employer contributions 
under subparagraphs (B) and (C) of paragraph 
(2) shall not be taken into account . 
‘‘(4) SATISFACTION OF TOP-HEAVY RULES.—A 
defined benefit plan and applicable defined contribu-
tion plan forming part of an eligible combined plan 
for any plan year shall be treated as meeting the re-
quirements of section 416 for the plan year. 
‘‘(5) AUTOMATIC
CONTRIBUTION
ARRANGE-
MENT.—For purposes of this subsection— 
‘‘(A) IN
GENERAL.—A qualified cash or 
deferred arrangement shall be treated as an 
automatic contribution arrangement if the ar-
rangement—
‘‘(i) provides that each employee eligi-
ble to participate in the arrangement is 
treated as having elected to have the em-
ployer make elective contributions in an 
amount equal to the specified percentage 
of the employee’s compensation unless the 
employee specifically elects not to have 
such contributions made or to have such 
contributions made at a different rate or 
amount, and 
‘‘(ii) meets the notice requirements 
under subparagraph (B). 
‘‘(B) NOTICE REQUIREMENTS.— 
‘‘(i) IN GENERAL.—The requirements 
of this subparagraph are met if the re-
quirements of clauses (ii) and (iii) are met. 
‘‘(ii) REASONABLE PERIOD TO MAKE 
ELECTION.—The 
requirements 
of 
this 
clause are met if each employee to whom 
subparagraph (A)(i) applies— 
‘‘(I) receives a notice explaining 
the employee’s right under the ar-
rangement to elect not to have elective 
contributions made on the employee’s 
behalf or to have the contributions
I 
109TH CONGRESS 
1ST SESSION 
H. R. 345 
To amend the Internal Revenue Code of 1986 to suspend the running of 
periods of limitation for credit or refund of overpayment of Federal 
income tax by veterans while their service-connected compensation deter-
minations are pending with the Secretary of Veterans Affairs. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 25, 2005 
Mr. PLATTS 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 suspend 
the running of periods of limitation for credit or refund 
of overpayment of Federal income tax by veterans while 
their service-connected compensation determinations are 
pending with the Secretary of Veterans Affairs. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. RUNNING OF PERIODS OF LIMITATION SUS-
PENDED 
PENDING 
SERVICE-CONNECTED 
COMPENSATION DETERMINATIONS. 
(a) IN GENERAL.—Section 6511 of the Internal Rev-
enue Code of 1986 (relating to limitation on credit or re-
fund) is amended by redesignating subsection (i) as sub-
section (j) and by inserting after subsection (h) the fol-
lowing new subsection: 
‘‘(i) RUNNING
OF PERIODS
OF LIMITATION SUS-
PENDED PENDING SERVICE-CONNECTED COMPENSATION 
DETERMINATIONS.—If the claim for credit or refund of 
any tax imposed by subtitle A relates to an overpayment 
attributable to the determination by the Secretary of Vet-
erans Affairs that an individual is entitled to compensa-
tion under chapter 11 of title 38, United States Code, the 
running of the periods specified in subsections (a), (b), 
and (c) with respect to the individual shall be suspended 
during the period beginning on the date the individual 
submits a claim for such compensation and ending on the 
date of the determination by the Secretary of Veterans 
Affairs.’’. 
(b) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply with respect to submissions 
of claims for compensation under chapter 11 of title 
38, United States Code, after December 31, 1995. 
(2) WAIVER OF LIMITATIONS.— 
(A) IN GENERAL.—If the credit or refund 
of any overpayment of tax resulting from a de-
termination described in subparagraph (B) is
prevented at any time by the operation of any 
law or rule of law (including res judicata), such 
credit or refund may nevertheless be allowed or 
made if the claim therefor is filed before the 
close of the 1-year period beginning on the date 
of the enactment of this Act. 
(B) DETERMINATION DESCRIBED.—A de-
termination is described in this subparagraph if 
the determination is made by the Secretary of 
Veterans Affairs under chapter 11 of title 38, 
United States Code, after December 31, 1995. 
Æ
I 
109TH CONGRESS 
1ST SESSION H. R. 3842 
To amend the Internal Revenue Code of 1986 to reduce the Federal excise 
tax on highway motor fuels when the weekly United States retail gasoline 
price, regular grade, is greater than $3.00 per gallon. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 21, 2005 
Mr. KUHL of New York 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 reduce 
the Federal excise tax on highway motor fuels when 
the weekly United States retail gasoline price, regular 
grade, is greater than $3.00 per gallon. 
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 ‘‘Emergency Gas Price 
Relief Act of 2005’’. 
VerDate Aug 31 2005 
18:30 Oct 26, 2005
Jkt 049200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H3842.IH
H3842
SEC. 2. REDUCTION OF FUEL TAXES ON HIGHWAY MOTOR 
FUELS WHEN WEEKLY UNITED STATES RE-
TAIL GASOLINE PRICES EXCEED BENCH-
MARK. 
(a) IN GENERAL.—Section 4081 of the Internal Rev-
enue Code of 1986 (relating to imposition of tax on motor 
and aviation fuels) is amended by adding at the end the 
following new subsection: 
‘‘(f) REDUCTION OF HIGHWAY MOTOR FUEL TAXES 
WHEN RETAIL GASOLINE EXCEEDS BENCHMARK.— 
‘‘(1) IN GENERAL.—During any reduction pe-
riod, the rate of tax imposed by section 4041 or 
4081 on highway motor fuel shall be reduced by 10 
cents per gallon. 
‘‘(2) DEFINITIONS
AND
SPECIAL
RULE.—For 
purposes of this subsection— 
‘‘(A) REDUCTION PERIOD.—The term ‘re-
duction period’ means the period— 
‘‘(i) beginning on the date on which 
the weekly United States retail gasoline 
price, regular grade (as published by the 
Energy Information Administration, De-
partment of Energy), is greater than $3.00 
per gallon, and 
VerDate Aug 31 2005 
18:30 Oct 26, 2005
Jkt 049200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H3842.IH
H3842
‘‘(ii) ending on the date on which such 
price (as so published) is less than $2.50 
per gallon. 
‘‘(B) HIGHWAY MOTOR FUEL.—The term 
‘highway motor fuel’ means any fuel subject to 
tax under section 4041 or 4081 other than 
aviation gasoline and aviation-grade kerosene.’’. 
(b) MAINTENANCE
OF TRUST FUNDS DEPOSITS; 
AMOUNTS APPROPRIATED TO TRUST FUNDS TREATED AS 
TAXES.— 
(1) IN
GENERAL.—There is hereby appro-
priated (out of any money in the Treasury not other-
wise appropriated) to each trust fund which would 
(but for this subsection) receive reduced revenues as 
a result of a reduction in a rate of tax by reason of 
section 4081(f)(1) of the Internal Revenue Code of 
1986 (as added by this section) an amount equal to 
such reduction in revenues. Amounts appropriated 
by the preceding sentence to any trust fund— 
(A) shall be transferred from the general 
fund at such times and in such manner as to 
replicate to the extent possible the transfers 
which would have occurred had subsection (a) 
not been enacted, and 
VerDate Aug 31 2005 
18:30 Oct 26, 2005
Jkt 049200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H3842.IH
H3842
I 
109TH CONGRESS 
1ST SESSION H. R. 3460
To amend the Internal Revenue Code of 1986 to allow married individuals 
who are legally separated and living apart to exclude from gross income 
the income from United States savings bonds used to pay higher edu-
cation tuition and fees. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 27, 2005
Mr. ANDREWS 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 allow mar-
ried individuals who are legally separated and living 
apart to exclude from gross income the income from 
United States savings bonds used to pay higher edu-
cation tuition and fees.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. CERTAIN MARRIED INDIVIDUALS FILING SEPA-
RATE RETURNS ALLOWED TO EXCLUDE IN-
COME FROM UNITED STATES SAVINGS BONDS 
USED TO PAY HIGHER EDUCATION TUITION 
AND FEES. 
(a) IN GENERAL.—Subsection (d) of section 135 of 
the Internal Revenue Code of 1986 (relating to special 
rules for exclusion of income from United States savings 
bonds used to pay higher education tuition and fees) is 
amended by redesignating paragraph (4) as paragraph (5) 
and by inserting after paragraph (3) the following new 
paragraph: 
‘‘(4) CERTAIN
MARRIED
INDIVIDUALS
LIVING 
APART.—For purposes of this section, an individual 
shall not be considered as married in a taxable year 
if such individual—
‘‘(A) is married and files a separate return 
for such taxable year, 
‘‘(B) as of the close of such taxable year, 
is legally separated from the individual’s 
spouse, and 
‘‘(C) was not a member of the same house-
hold as the individual’s spouse at any time dur-
ing the taxable year.’’.
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2004.
Æ