datamatters24/research-document-archive huggingface dataset:
(b) PURPOSES.—Based upon the power contained in
article I, section 8, clause 3 of the Constitution of the
United States, the purposes of this Act are—
(1) to establish uniform legal standards that
give all businesses and users of technology products
reasonable incentives to solve year 2000 computer
date-change problems before they develop;
(2) to encourage the resolution of year 2000
computer date-change disputes involving economic
damages without recourse to unnecessary, time con-
suming, and wasteful litigation; and
(3) to lessen burdens on interstate commerce by
discouraging insubstantial lawsuits, while also pre-
serving the ability of individuals and businesses that
have suffered real injury to obtain complete relief.
(c) SCOPE.—Nothing in this Act affects claims for
personal injury.
SEC. 3. DEFINITIONS.
In this Act:
(1) ACTUAL
DAMAGES.—The term ‘‘actual
damages’’—
(A) means damages for physical injury to
any property; and
(B) includes the cost of repairing or re-
placing a product that has a material defect.
towards democratic rule and towards creating a free-
market economy system.
(3) Kyrgyzstan concluded a bilateral investment
treaty with the United States in 1994.
(4) Kyrgyzstan has demonstrated a strong de-
sire to build a friendly and cooperative relationship
with the United States.
(5) The extension of unconditional normal trade
relations treatment to the products of Kyrgyzstan
will enable the United States to avail itself of all
rights under the World Trade Organization with re-
spect to Kyrgyzstan.
SEC. 2. TERMINATION OF APPLICATION OF TITLE IV OF
THE TRADE ACT OF 1974 TO KYRGYZSTAN.
(a) PRESIDENTIAL DETERMINATIONS AND EXTEN-
SIONS OF NONDISCRIMINATORY TREATMENT.—Notwith-
standing any provision of title IV of the Trade Act of 1974
(19 U.S.C. 2431 et seq.), the President may—
(1) determine that such title should no longer
apply to Kyrgyzstan; and
(2) after making a determination under para-
graph (1) with respect to Kyrgyzstan, proclaim the
extension of nondiscriminatory treatment (normal
trade relations treatment) to the products of that
country.
(b) TERMINATION OF APPLICATION OF TITLE IV.—
On or after the effective date of the extension under sub-
section (a)(2) of nondiscriminatory treatment to the prod-
ucts of Kyrgyzstan, title IV of the Trade Act of 1974 shall
cease to apply to that country.
Æ
and competency evaluation program approved
by the Secretary.
‘‘(C) Personal care services.
‘‘(D) Medical social services.
‘‘(E) Physical, occupational, or respiratory
therapy or speech-language pathology.
‘‘(F) Medical supplies (other than drugs
and biologicals) and durable medical equipment,
while under such a plan.
‘‘(G) Patient and caregiver (including fam-
ily caregiver) education and training to develop
skills necessary to permit the individual to re-
main in the home setting.
‘‘(H) Community care services furnished
outside of the place of residence.
‘‘(I) Such other home-based items and
services (other than room and board) as the
Secretary may approve.
‘‘(f) CASE MANAGEMENT REQUIREMENTS.—
‘‘(1) REQUESTS FOR ASSESSMENT.—Each indi-
vidual entitled to benefits under this title (or an-
other person on such individual’s behalf) may re-
quest a case management agency to conduct an as-
sessment under this section to determine whether
I
106TH CONGRESS
1ST SESSION
H. R. 1321
To amend the Internal Revenue Code of 1986 to reduce the holding period
for long-term capital gain treatment to 6 months.
IN THE HOUSE OF REPRESENTATIVES
MARCH 25, 1999
Mr. FOLEY 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 holding period for long-term capital gain treatment
to 6 months.
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 ‘‘Investment Assets Se-
curity Act of 1999’’.
SEC. 2. DECREASE IN HOLDING PERIOD REQUIRED FOR
LONG-TERM CAPITAL GAIN TREATMENT.
(a) IN GENERAL.—
(1) CAPITAL GAIN.—Paragraphs (1) and (3) of
section 1222 of the Internal Revenue Code of 1986
‘‘(B) the sum of—
‘‘(i) in the case of contributions for
which a deduction is allowed under section
219, the amount allowable as a deduction
under section 219 for such contributions,
and
‘‘(ii) in the case of nondeductible con-
tributions, the amount allowable as a con-
tribution under section 408(o), and’’, and
(B) in paragraph (2) by amending sub-
paragraph (C) to read as follows:
‘‘(C) the excess (if any) of—
‘‘(i) the sum of—
‘‘(I) in the case of contributions
for which a deduction is allowed under
section 219, the maximum amount al-
lowable as a deduction under section
219 for the taxable year, and
‘‘(II) in the case of nondeductible
contributions, the amount allowable as
a contribution under section 408(o),
over
‘‘(ii) the amount contributed (deter-
mined without regard to section 219(f)(6))
to the accounts or for the annuities (in-
(relating to other terms relating to capital gains and
losses) are each amended by striking ‘‘1 year’’ and
inserting ‘‘6 months’’.
(2) CAPITAL LOSSES.—Paragraphs (2) and (4)
of section 1222 of such Code are each amended by
striking ‘‘1 year’’ and inserting ‘‘6 months’’.
(b) CONFORMING AMENDMENTS.—The following pro-
visions of such Code are each amended by striking ‘‘1
year’’ each place it appears and inserting ‘‘6 months’’:
(1) Section 1(h)(6)(A)
(2) Section 166(d)(1)(B).
(3) Section 422(a)(1).
(4) Section 423(a)(1).
(5) Section 584(c).
(6) Subsections (a), (b), and (c) of section 631.
(7) Section 642(c)(3).
(8) Paragraphs (1) and (2) of section 702(a).
(9) Section 818(b)(1).
(10) Section 852(b)(3)(B).
(11) Section 857(b)(3)(B).
(12) Paragraphs (11) and (12) of section 1223.
(13) Section 1231.
(14) Subsections (b), (d), and subparagraph
(A) of subsection (e)(4) of section 1233.
(15) Section 1234(b)(1).
(16) Section 1235(a).
(17) Section 1246(a)(4).
(18) Section 1247(i).
(19) Subsections (b) and (g)(2)(C) of section
1248.
(c) 
TECHNICAL
AMENDMENT.—Section
1231(b)(3)(B) of such Code is amended by striking ‘‘12
months’’ and inserting ‘‘6 months’’.
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to dispositions after the date of
the enactment of this Act.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 1322
To amend the Internal Revenue Code of 1986 to increase the limits on
the amount of nondeductible contributions to individual retirement plans
and to adjust the amount of deductible contributions to individual retire-
ment accounts for inflation.
IN THE HOUSE OF REPRESENTATIVES
MARCH 25, 1999
Mr. GALLEGLY (for himself, Mrs. EMERSEON, Mr. FROST, Mr. SHOWS, and
Mr. WEYGAND) 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 increase
the limits on the amount of nondeductible contributions
to individual retirement plans and to adjust the amount
of deductible contributions to individual retirement ac-
counts for inflation.
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 ‘‘Small Savers Retire-
ment Enhancement Act’’.
SEC. 2. INCREASE IN CONTRIBUTION LIMITS FOR INDI-
VIDUAL RETIREMENT ACCOUNTS.
(a) IN GENERAL.—Section 408 of the Internal Rev-
enue Code of 1986 (relating to individual retirement ac-
counts) is amended—
(1) in subsection (a)(1) by striking ‘‘$2,000’’
and inserting ‘‘$5,000’’, and
(2) in subsection (b) by striking ‘‘$2,000’’ both
places it appears and inserting ‘‘$5,000’’.
(b) 
DESIGNATED
NONDEDUCTIBLE
CONTRIBU-
TIONS.—Clause (i) of section 408(o)(2)(B) of such Code
(relating to limitation on nondeductible contributions) is
amended in the matter preceding subclause (I) by striking
‘‘excess of—’’ and inserting ‘‘excess of $5,000, over’’.
(c) CONTRIBUTIONS
TO ROTH IRA’S.—Subpara-
graph (A) of section 408A(c)(2) (relating to contribution
limit) is amended to read as follows:
‘‘(A) $5,000, over’’.
(d) INFLATION ADJUSTMENT IN AMOUNTS ALLOW-
ABLE AS DEDUCTIBLE IRA CONTRIBUTIONS.—Subsection
(f) of section 219 of such Code (relating to other defini-
tions and special rules) is amended by redesignating para-
graph (7) as paragraph (8) and by inserting after para-
graph (6) the following new paragraph:
‘‘(7) INFLATION ADJUSTMENT.—In the case of
a taxable year beginning in a calendar year after
1999, the $2,000 amount set forth in subsection
(b)(1)(A) shall be increased 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 such calendar
year by substituting ‘calendar year 1998’ for
‘calendar year 1992’ in subparagraph (B)
thereof.
If any increase determined under the preceding sen-
tence is not a multiple of $50, such increase shall
be rounded to the nearest multiple of $50.’’.
(e) TECHNICAL AND CONFORMING AMENDMENTS.—
(1) Subsection (j) of section 408 of such Code
is amended by striking ‘‘the $2,000 amounts con-
tained’’ and inserting ‘‘the dollar limitations referred
to’’.
(2) Paragraph (8) of section 408(p) of such
Code is amended by striking ‘‘$2,000’’ and inserting
‘‘the dollar limitation in effect under section
219(b)(1)(A)’’.
(3) Subsection (b) of section 4973 of such Code
is amended—
(A) in paragraph (1) by amending sub-
paragraph (B) to read as follows:
‘‘(3) ROLLOVER OF ACCOUNTS.—An account to
which section 529 of the Internal Revenue Code of
1986 (before adoption of the Simplified USA Tax
Act) shall be treated as a Roth IRA for purposes of
rules relating to qualified rollovers (except that in
the case of any such rollover, any contributions
made to the section 529 account after July 1, 1999,
shall be treated as contributions to the Roth IRA in
the year of the rollover for purposes of section
30(c)(2)).
‘‘(4) TRANSITION.—
‘‘(A) TRANSITION
PERIOD.—Subsections
(a) and (c) of section 529 of the Internal Reve-
nue Code of 1986 shall apply until January 1,
2003.
‘‘(B) TRANSITION.—The Secretary shall
prescribe rules to facilitate use of the Roth IRA
rules to exempt earnings on accounts and cer-
tificates previously exempted under section 529
of the Internal Revenue Code of 1986.
‘‘(5) QUALIFIED
HIGHER
EDUCATION
EX-
PENSES.—For purposes of this subsection, the defi-
nition ‘qualified higher education expenses’ in sec-
tion 529(e)(3) of the Internal Revenue Code of 1986
shall apply.
136
(17) For unspecified minor construction projects au-
thorized by section 2805 of title 10, United States Code,
$9,500,000.
(18) For architectural and engineering services and
construction design and supervision, inspection and over-
head as follows:
(A) For architectural and engineering services
and construction design under section 2807 of title
10, United States Code, $82,005,000.
(B) For supervision, inspection and overhead
under section 2802 of title 10 United States Code
$30,689,000.
(19) For military family housing functions:
(A) For construction and acquisition, planning
and design and improvement of military family hous-
ing and facilities, $14,003,000.
(B) For support of military family housing (in-
cluding the functions described in section 2833 of
title 10, United States Code), $1,098,080,000.
(b) ADVANCE
AUTHORIZATION
OF
APPROPRIA-
TIONS.—Funds are hereby authorized to be appropriated
for fiscal years beginning after September 30, 2000, for
completion of military construction and family housing
projects authorized in sections 2101, 2102, and 2103, and
subject to the same terms, as follows:
I
106TH CONGRESS
1ST SESSION
H. R. 1324
To amend the Emergency Food Assistance Act of 1983 to authorize appro-
priations to purchase and to make available to emergency feeding organi-
zations additional commodities for distribution to needy persons.
IN THE HOUSE OF REPRESENTATIVES
MARCH 25, 1999
Mr. HALL of Ohio (for himself, and Mrs. EMERSON) introduced the following
bill; which was referred to the Committee on Agriculture
A BILL
To amend the Emergency Food Assistance Act of 1983 to
authorize appropriations to purchase and to make avail-
able to emergency feeding organizations additional com-
modities for distribution to needy persons.
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 ‘‘Food Banks Relief
Act of 1999’’.
SEC. 2. AMENDMENT.
Section 214 of the Emergency Food Assistance Act
of 1983 (7 U.S.C. 7515) is amended by adding at the end
the following:
‘‘(e) AUTHORIZATION
OF
APPROPRIATIONS.—(1)
There is authorized to be appropriated $100,000,000 to
purchase and make available additional commodities
under this section.
‘‘(2) Not more than 15 percent of the amount appro-
priated under paragraph (1) may be used for direct ex-
penses (as defined in section 204(a)(2)) incurred by emer-
gency feeding organizations to distribute such commod-
ities to needy persons.’’.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 1325
To amend the Internal Revenue Code of 1986 to clarify the amount of
the charitable deduction allowable for contributions of food inventory,
and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
MARCH 25, 1999
Mr. HALL of Ohio (for himself and Mr. HOUGHTON) 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 clarify
the amount of the charitable deduction allowable for
contributions of food inventory, 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 ‘‘Good Samaritan Tax
Act’’.
SEC. 2. CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF
FOOD INVENTORY.
(a) IN GENERAL.—Subsection (e) of section 170 of
the Internal Revenue Code of 1986 (relating to certain
contributions of ordinary income and capital gain prop-
erty) is amended by adding at the end the following new
paragraph:
‘‘(7) SPECIAL RULE FOR CONTRIBUTIONS OF
FOOD INVENTORY.—
‘‘(A) CONTRIBUTIONS BY NON-CORPORATE
TAXPAYERS.—In the case of a charitable con-
tribution of food, paragraph (3) shall be applied
without regard to whether or not the contribu-
tion is made by a corporation.
‘‘(B) DETERMINATION
OF
FAIR
MARKET
VALUE.—For purposes of this section, in the
case of a charitable contribution of food which
is a qualified contribution (within the meaning
of paragraph (3), as modified by subparagraph
(A) of this paragraph) and which, solely by rea-
son of internal standards of the taxpayer, lack
of market, or similar circumstances, cannot or
will not be sold, the fair market value of such
contribution shall be determined—
‘‘(i) without regard to such internal
standards, such lack of market, or such
circumstances, and
‘‘(ii) if applicable, by taking into ac-
count the price at which the same or simi-
lar food items are sold by the taxpayer at
the time of the contribution (or, if not so
sold at such time, in the recent past).’’
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to taxable years beginning after
December 31, 1999.
Æ
320
HR 4818 PP 
consideration of the recommendations for United 
States policy made by the United States Commission 
on International Religious Freedom. 
SUPPORT FOR THE POLITICAL INDEPENDENCE OF LEBANON 
SEC. 5111. (a) The Senate makes the following find-
ings: 
(1) The United States has long supported the 
sovereignty, territorial integrity, and political inde-
pendence of Lebanon and the sole and exclusive exer-
cise by the Government of Lebanon of national gov-
ernmental authority throughout that country. 
(2) The continued presence in Lebanon of non-
governmental armed groups and militias, including 
Hizbollah, prevents the Government of Lebanon from 
exercising its full sovereignty over all territory in that 
country. 
(3) The Government of Syria has had a military 
presence in Lebanon since 1976, and maintains ap-
proximately 20,000 troops in Lebanon. 
(4) The Government of Syria continues to violate 
United Nations Security Council Resolution 520, 
adopted in 1982, which demands that ‘‘all non-Leba-
nese forces’’ leave Lebanon. 
(5) Syria has, since 1979, been labeled by the 
Department of State as a state sponsor of terrorism.
106TH CONGRESS
1ST SESSION
H. R. 1327
AN ACT
To designate the United States Postal Service building lo-
cated at 34480 Highway 101 South in Cloverdale, Or-
egon, as the ‘‘Maurine B. Neuberger United States Post
Office’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. DESIGNATION.
The United States Postal Service building located at
34480 Highway 101 South in Cloverdale, Oregon, shall
be known and designated as the ‘‘Maurine B. Neuberger
United States Post Office’’.
SEC. 2. REFERENCES.
Any reference in a law, map, regulation, document,
paper, or other record of the United States to the United
States Postal Service building referred to in section 1 shall
be deemed to be a reference to the ‘‘Maurine B. Neuberger
United States Post Office’’.
Passed the House of Representatives June 29, 1999.
Attest:
Clerk.
H. R. 1327
One Hundred Sixth Congress
of the
United States of America
AT THE FIRST SESSION
Begun and held at the City of Washington on Wednesday,
the sixth day of January, one thousand nine hundred and ninety-nine
An Act
To designate the United States Postal Service building located at 34480 Highway
101 South in Cloverdale, Oregon, as the ‘‘Maurine B. Neuberger United States
Post Office’’.
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. DESIGNATION.
The United States Postal Service building located at 34480
Highway 101 South in Cloverdale, Oregon, shall be known and
designated as the ‘‘Maurine B. Neuberger United States Post
Office’’.
SEC. 2. REFERENCES.
Any reference in any law, map, regulation, document, paper,
or other record of the United States to the United States Postal
Service building referred to in section 1 shall be deemed to be
a reference to the ‘‘Maurine B. Neuberger United States Post Office’’.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.
I
106TH CONGRESS
1ST SESSION
H. R. 1327
To designate the United States Postal Service building located at 34480
Highway 101 South in Cloverdale, Oregon, as the ‘‘Maurine B.
Neuberger United States Post Office’’.
IN THE HOUSE OF REPRESENTATIVES
MARCH 25, 1999
Ms. HOOLEY of Oregon introduced the following bill; which was referred to
the Committee on Government Reform
A BILL
To designate the United States Postal Service building lo-
cated at 34480 Highway 101 South in Cloverdale, Or-
egon, as the ‘‘Maurine B. Neuberger United States Post
Office’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. DESIGNATION.
The United States Postal Service building located at
34480 Highway 101 South in Cloverdale, Oregon, shall
be known and designated as the ‘‘Maurine B. Neuberger
United States Post Office’’.
SEC. 2. REFERENCES.
Any reference in a law, map, regulation, document,
paper, or other record of the United States to the United
States Postal Service building referred to in section 1 shall
be deemed to be a reference to the ‘‘Maurine B. Neuberger
United States Post Office’’.
Æ
IIB
106TH CONGRESS
1ST SESSION
H. R. 1327
IN THE SENATE OF THE UNITED STATES
JUNE 30, 1999
Received; read twice and referred to the Committee on Governmental Affairs
AN ACT
To designate the United States Postal Service building lo-
cated at 34480 Highway 101 South in Cloverdale, Or-
egon, as the ‘‘Maurine B. Neuberger United States Post
Office’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
HR 1327 RFS
SECTION 1. DESIGNATION.
The United States Postal Service building located at
34480 Highway 101 South in Cloverdale, Oregon, shall
be known and designated as the ‘‘Maurine B. Neuberger
United States Post Office’’.
SEC. 2. REFERENCES.
Any reference in a law, map, regulation, document,
paper, or other record of the United States to the United
States Postal Service building referred to in section 1 shall
be deemed to be a reference to the ‘‘Maurine B. Neuberger
United States Post Office’’.
Passed the House of Representatives June 29, 1999.
Attest:
JEFF TRANDAHL,
Clerk.
II
Calendar No. 396
106TH CONGRESS
1ST SESSION
H. R. 1327
IN THE SENATE OF THE UNITED STATES
JUNE 30, 1999
Received; read twice and referred to the Committee on Governmental Affairs
NOVEMBER 4, 1999
Reported by Mr. THOMPSON, without amendment
AN ACT
To designate the United States Postal Service building lo-
cated at 34480 Highway 101 South in Cloverdale, Or-
egon, as the ‘‘Maurine B. Neuberger United States Post
Office’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. DESIGNATION.
The United States Postal Service building located at
34480 Highway 101 South in Cloverdale, Oregon, shall
be known and designated as the ‘‘Maurine B. Neuberger
United States Post Office’’.
SEC. 2. REFERENCES.
Any reference in a law, map, regulation, document,
paper, or other record of the United States to the United
States Postal Service building referred to in section 1 shall
be deemed to be a reference to the ‘‘Maurine B. Neuberger
United States Post Office’’.
Calendar No. 396
106TH CONGRESS
1ST SESSION
H. R. 1327
AN ACT
To designate the United States Postal Service
building located at 34480 Highway 101 South in
Cloverdale, 
Oregon, 
as 
the 
‘‘Maurine 
B.
Neuberger United States Post Office’’.
NOVEMBER 4, 1999
Reported without amendment
I
106TH CONGRESS
1ST SESSION
H. R. 1328
To amend the Internal Revenue Code of 1986 to allow the research credit
for expenses attributable to certain collaborative research consortia.
IN THE HOUSE OF REPRESENTATIVES
MARCH 25, 1999
Mr. HOUGHTON (for himself, Mr. LEVIN, Ms. SLAUGHTER, Mr. CLYBURN, Mr.
BOEHLERT, Mr. WELLER, Mr. SKEEN, Mr. INSLEE, Mr. FOLEY, Mrs.
THURMAN, Mr. SHOWS, Ms. KILPATRICK, Mr. DOOLITTLE, Ms.
LOFGREN, Mr. DIAZ-BALART, Mr. WELDON
of Pennsylvania, Mr.
MCDERMOTT, Mr. DOOLEY of California, Mr. CRANE, Mr. WATKINS, Mr.
CAMP, Mr. METCALF, Mr. ENGLISH, and Mr. KLECZKA) 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 the
research credit for expenses attributable to certain col-
laborative research consortia.
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 Benefit Collabo-
rative Research Tax Credit Act of 1999’’.
SEC. 2. RESEARCH CREDIT FOR EXPENSES ATTRIBUTABLE
TO 
CERTAIN 
COLLABORATIVE 
RESEARCH
CONSORTIA.
(a) CREDIT FOR EXPENSES ATTRIBUTABLE TO CER-
TAIN
COLLABORATIVE
RESEARCH
CONSORTIA.—Sub-
section (a) of section 41 of the Internal Revenue Code of
1986 (relating to credit for increasing research activities)
is amended by striking ‘‘and’’ at the end of paragraph (1),
by striking the period at the end of paragraph (2) and
inserting ‘‘, and’’, and by adding at the end the following
new paragraph:
‘‘(3) 20 percent of the amounts paid or in-
curred during the taxable year (including as con-
tributions) to a qualified research consortium.’’
(b) 
QUALIFIED
RESEARCH
CONSORTIUM
DE-
FINED.—Subsection (f) of section 41 of such Code is
amended by adding at the end the following new para-
graph:
‘‘(6) QUALIFIED RESEARCH CONSORTIUM.—The
term ‘qualified research consortium’ means any or-
ganization which—
‘‘(A) is described in section 501(c)(3) and
is exempt from tax under section 501(a),
‘‘(B) is organized and operated primarily
to conduct scientific research,
‘‘(C) is not a private foundation,