datamatters24/research-document-archive huggingface dataset:
654 
SEC. 886. ENHANCED AUTHORITY TO ACQUIRE PRODUCTS 
AND SERVICES PRODUCED IN IRAQ AND AF-
GHANISTAN. 
(a) IN GENERAL.—In the case of a product or service 
to be acquired in support of military operations or stability 
operations in Iraq or Afghanistan (including security, 
transition, reconstruction, and humanitarian relief activi-
ties) for which the Secretary of Defense makes a deter-
mination described in subsection (b), the Secretary may 
conduct a procurement in which— 
(1) competition is limited to products or serv-
ices that are from Iraq or Afghanistan; 
(2) procedures other than competitive proce-
dures are used to award a contract to a particular 
source or sources from Iraq or Afghanistan; or 
(3) a preference is provided for products or 
services that are from Iraq or Afghanistan. 
(b) DETERMINATION.—A determination described in 
this subsection is a determination by the Secretary that— 
(1) the product or service concerned is to be 
used only by the military forces, police, or other se-
curity personnel of Iraq or Afghanistan; or 
(2) it is in the national security interest of the 
United States to limit competition, use procedures 
other than competitive procedures, or provide a pref-
erence as described in subsection (a) because—
SEC. 2. INCREASE IN EXCLUSION OF GAIN FROM SALE OF 
PRINCIPAL RESIDENCE BY TAXPAYERS WHO 
HAVE ATTAINED AGE 50. 
(a) IN GENERAL.—Subsection (b) of section 121 of 
the Internal Revenue Code of 1986 (relating to limitation 
on exclusion of gain from sale of principal residence) is 
amended by adding at the end the following new para-
graph: 
‘‘(4) TAXPAYERS
WHO
HAVE
ATTAINED
AGE 
50.— 
‘‘(A) IN GENERAL.—At the election of the 
taxpayer who has attained the age of 50 before 
the date of a sale or exchange to which sub-
section (a) applies— 
‘‘(i) paragraph (2) shall be applied by 
substituting ‘$1,000,000’ for ‘$500,000’, 
and 
‘‘(ii) paragraphs (1) and (2) shall be 
applied by substituting ‘$500,000’ for 
‘$250,000’. 
‘‘(B) SPECIAL
RULE
FOR
JOINT
RE-
TURNS.—In the case of a joint return, if one 
spouse satisfies the age requirement of subpara-
graph (A), then both husband and wife shall be 
treated as satisfying such requirement.
I 
109TH CONGRESS 
1ST SESSION H. R. 1518 
To amend the Internal Revenue Code of 1986 to expand the exclusion for 
employer-provided educational assistance to include educational assistance 
provided to dependents of employees. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 6, 2005 
Mr. KELLER (for himself, Mr. FOLEY, and Mr. ENGLISH of Pennsylvania) 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 expand 
the exclusion for employer-provided educational assist-
ance to include educational assistance provided to de-
pendents of employees. 
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 ‘‘Family Friendly Em-
ployers Act of 2005’’.
SEC. 
2. 
EXCLUSION 
FOR 
EMPLOYER-PROVIDED 
EDU-
CATIONAL ASSISTANCE PROVIDED TO DE-
PENDENTS OF EMPLOYEES. 
(a) IN GENERAL.—Paragraph (1) of section 127(c) 
of the Internal Revenue Code of 1986 (defining edu-
cational assistance) is amended— 
(1) by inserting ‘‘or a dependent of the em-
ployee’’ after ‘‘education of the employee’’ in sub-
paragraph (A), and 
(2) by inserting ‘‘or dependent’’ after ‘‘em-
ployee’’ in subparagraph (B) and in the material fol-
lowing subparagraph (B). 
(b) SEPARATE LIMITATION
FOR DEPENDENTS.— 
Subsection (a) of section 127 of such Code is amended 
by adding at the end the following new paragraph: 
‘‘(3) MAXIMUM
EXCLUSION
FOR
ASSISTANCE 
FURNISHED TO DEPENDENTS.—If, but for this para-
graph, this section would exclude from gross income 
more than $2,500 of educational assistance fur-
nished to the dependents of an employee (in the ag-
gregate) during a calendar year, this section shall 
apply only to the first $2,500 of such assistance so 
furnished.’’. 
(c) CONFORMING AMENDMENT.—Paragraph (2) of 
section 127(a) of such Code is amended—
(1) by striking ‘‘an individual’’ and inserting 
‘‘the employee’’, and 
(2) in the heading thereof by striking ‘‘MAX-
IMUM EXCLUSION’’ and inserting ‘‘MAXIMUM EXCLU-
SION FOR ASSISTANCE FURNISHED TO EMPLOYEE’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ
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(3) TRANSMITTAL OF FINAL REPORT.—Not later
than 90 days after the receipt of the report under
paragraph (2), the Under Secretary shall transmit to
the congressional defense committees a copy of the re-
port, together with the comments of the Under Sec-
retary on the report.
(f) DEFENSE ACQUISITION UNIVERSITY DEFINED.—In
this section, the term ‘‘Defense Acquisition University’’
means the Defense Acquisition University established pur-
suant to section 1746 of title 10, United States Code.
SEC. 807. REPORTS ON SIGNIFICANT INCREASES IN PRO-
GRAM ACQUISITION UNIT COSTS OR PRO-
CUREMENT UNIT COSTS OF MAJOR DEFENSE
ACQUISITION PROGRAMS.
(a) INITIAL REPORT REQUIRED.—Not later than 90
days after the date of the enactment of this Act, the Sec-
retary of Defense shall submit to the congressional defense
committees a report on the acquisition status of each major
defense acquisition program whose program acquisition
unit cost or procurement unit cost, as of the date of the
enactment of this Act, has exceeded by more than 50 percent
the original baseline projection for such unit cost. The re-
port shall include the information specified in subsection
(c).
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HR 1815 EAS
(b) INFORMATION.—The information specified in this
subsection with respect to a major defense acquisition pro-
gram is the following:
(1) An assessment of the costs to be incurred to
complete the program if the program is not modified.
(2) An explanation of why the costs of the pro-
gram have increased.
(3) A justification for the continuation of the
program notwithstanding the increase in costs.
(c) MAJOR DEFENSE ACQUISITION PROGRAM DE-
FINED.—In this section, the term ‘‘major defense acquisi-
tion program’’ has the meaning given that term in section
2430 of title 10, United States Code.
SEC. 808. MODIFICATION OF REQUIREMENTS APPLICABLE
TO CONTRACTS AUTHORIZED BY LAW FOR
CERTAIN MILITARY MATERIEL.
(a) INCLUSION OF COMBAT VEHICLES UNDER RE-
QUIREMENTS.—Section 2401 of title 10, United States
Code, is amended—
(1) by striking ‘‘vessel or aircraft’’ each place it
appears and inserting ‘‘vessel, aircraft, or combat ve-
hicle’’;
(2) in subsection (c), by striking ‘‘aircraft or
naval vessel’’ each place it appears and inserting
‘‘aircraft, naval vessel, or combat vehicle’’;
‘‘(C) APPLICATION TO ONLY ONE SALE OR 
EXCHANGE.—Subparagraph (A) shall not apply 
to any sale or exchange by the taxpayer if an 
election by the taxpayer or his spouse under 
subparagraph (A) with respect to any other sale 
or exchange is in effect. 
‘‘(D) ELECTION.—An election under sub-
paragraph (A) may be made or revoked at any 
time before the expiration of the period for 
making a claim for credit or refund of the tax 
imposed by this chapter for the taxable year in 
which the sale or exchange occurred, and shall 
be made or revoked in such manner as the Sec-
retary shall by regulations prescribe. In the 
case of a taxpayer who is married, an election 
under subparagraph (A) or a revocation thereof 
may be made only if his spouse joins in such 
election or revocation.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to sales and exchanges after the 
date of the enactment of this Act. 
Æ
475 
Leasing Act (30 U.S.C. 226(f)), the Secretary of the Inte-
rior shall provide notice of the proposed leasing activity 
in writing to the holders of special recreation permits for 
commercial use, competitive events, and other organized 
activities on the lands being offered for lease. 
(b) CONSERVATION EASEMENT HOLDERS.— 
(1) If the holder of a conservation easement or 
similar property interest in the surface estate of 
lands eligible for leasing under the Mineral Leasing 
Act has informed the Secretary of the Interior of the 
existence of such property interest, the Secretary 
shall treat such holder as a surface estate owner for 
purposes of section 7221(d) of this title. 
(2) As soon as possible after the date of enact-
ment of this Act, the Secretary of the Interior shall 
establish a means for holders of property interests 
described in paragraph (1) to provide notice of such 
interests, and shall inform the public regarding such 
means. 
SEC. 7603. DAVIS-BACON ACT. 
All laborers and mechanics employed by contractors 
and subcontractors on construction, repair, or alteration 
projects that are funded in whole or in part or otherwise 
authorized under sections 7304 or 7306 shall be paid 
wages at rates not less than those prevailing on similar
I 
109TH CONGRESS 
1ST SESSION H. R. 1520 
To amend the Internal Revenue Code of 1986 to provide for the tax on 
distilled spirits, wine, and beer to be collected quarterly from certain 
small taxpayers. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 6, 2005 
Mr. LEWIS of Kentucky 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 provide 
for the tax on distilled spirits, wine, and beer to be 
collected quarterly from certain small taxpayers. 
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 ‘‘Paperwork Relief for 
Small Businesses Act of 2005’’.
SEC. 2. TAX ON DISTILLED SPIRITS, WINE, AND BEER COL-
LECTED 
QUARTERLY 
FROM 
SMALL 
TAX-
PAYERS. 
(a) IN GENERAL.—Subsection (d) of section 5061 of 
the Internal Revenue Code of 1986 (relating to time for 
collecting tax on distilled spirits, wines, and beer) is 
amended by adding at the end the following new para-
graph: 
‘‘(6) QUARTERLY PAYMENTS FROM SMALL TAX-
PAYERS.— 
‘‘(A) IN GENERAL.—In the case of a small 
taxpayer, paragraphs (1), (2), and (3) shall 
each be applied by substituting ‘calendar quar-
ter’ for ‘semimonthly period’ each place it ap-
pears therein. 
‘‘(B) SMALL
TAXPAYER.—For purposes 
this paragraph, the term ‘small taxpayer’ means 
any person for any calendar year if— 
‘‘(i) such person reasonably expects 
(as of the beginning of the calendar year) 
$50,000 or less to be due from such person 
under this subsection during such calendar 
year, and 
‘‘(ii) $50,000 or less was due from 
such person under this subsection during 
the previous calendar year.
‘‘(C) NO APPLICATION AFTER LIMIT EX-
CEEDED.—Subparagraph (A) shall not apply to 
any small taxpayer for any portion of the cal-
endar year following the first date on which the 
aggregate amount of tax due under this sub-
section from such person during such calendar 
year (determined after application of subpara-
graph (A)) exceeds $50,000. 
‘‘(D) COORDINATION WITH SPECIAL RULE 
FOR
SEPTEMBER.—Paragraph (4) shall not 
apply to taxes for any period which is included 
in a calendar quarter with respect to which this 
paragraph applies.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on December 31, 2005. 
Æ
†
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HR 1815 EAS
(3) in subsection (e), by striking ‘‘aircraft or
naval vessels’’ each place it appears and inserting
‘‘aircraft, naval vessels, or combat vehicle’’; and
(4) in subsection (f)—
(A) by striking ‘‘aircraft and naval vessels’’
and inserting ‘‘aircraft, naval vessels, and com-
bat vehicle’’; and
(B) by striking ‘‘such aircraft and vessels’’
and inserting ‘‘such aircraft, vessels, and combat
vehicle’’.
(b) ADDITIONAL INFORMATION FOR CONGRESS.—Sub-
section (b) of such section is amended—
(1) in paragraph (1)—
(A) in subparagraph (B), by striking ‘‘and’’
at the end;
(B) in subparagraph (C), by striking the
period at the end and inserting ‘‘; and’’; and
(C) by adding at the end the following new
subparagraph:
‘‘(D) the Secretary has certified to those
committees—
‘‘(i) that entering into the proposed contract
as a means of obtaining the vessel, aircraft, or
combat vehicle is the most cost-effective means of
†
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HR 1815 EAS
obtaining such vessel, aircraft, or combat vehicle;
and
‘‘(ii) that the Secretary has determined that
the lease complies with all applicable laws, Office
of Management and Budget circulars, and De-
partment of Defense regulations.’’; and
(2) by adding at the end the following new para-
graphs:
‘‘(3) Upon receipt of a notice under paragraph
(1)(C), a committee identified in paragraph (1)(B)
may request the Inspector General of the Department
of Defense or the Comptroller General of the United
States to conduct a review of the proposed contract to
determine whether or not such contract meets the re-
quirements of this section.
‘‘(4) If a review is requested under paragraph
(3), the Inspector General of the Department of De-
fense or the Comptroller General of the United States,
as the case may be, shall submit to the Secretary and
the congressional defense committees a report on such
review before the expiration of the period specified in
paragraph (1)(C).’’.
(c) APPLICABILITY OF ACQUISITION REGULATIONS.—
Such section is further amended—
I 
109TH CONGRESS 
1ST SESSION H. R. 1521 
To amend the Internal Revenue Code of 1986 to deny all deductions for 
business expenses associated with the use of a club that discriminates 
on the basis of sex, race, or color. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 6, 2005 
Mrs. MALONEY (for herself, Mr. SHERMAN, Ms. BORDALLO, Mr. FRANK of 
Massachusetts, Mr. PAYNE, Mr. CUMMINGS, Ms. SLAUGHTER, Mr. OBER-
STAR, Mr. OWENS, Mr. ABERCROMBIE, Ms. WATSON, Ms. JACKSON-LEE 
of Texas, Ms. MILLENDER-MCDONALD, Mr. BROWN of Ohio, and Mr. 
EVANS) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to deny all 
deductions for business expenses associated with the use 
of a club that discriminates on the basis of sex, race, 
or color. 
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 ‘‘Ending Tax Breaks 
for Discrimination Act of 2005’’.
SEC. 2. DENIAL OF DEDUCTION FOR BUSINESS EXPENSES 
FOR USE OF CLUB THAT DISCRIMINATES ON 
BASIS OF SEX, RACE, OR COLOR. 
(a) IN GENERAL.—Section 162 of the Internal Rev-
enue Code of 1986 (relating to trade or business expenses) 
is amended by redesignating subsection (q) as subsection 
(r) and by inserting after subsection (p) the following new 
subsection: 
‘‘(q) DENIAL OF DEDUCTION FOR USE OF CLUB 
THAT DISCRIMINATES
ON BASIS
OF SEX, RACE, OR 
COLOR; DENIAL OF DEDUCTION FOR CERTAIN ADVER-
TISING EXPENSES.— 
‘‘(1) IN GENERAL.—No deduction shall be al-
lowed under this section for any amount paid or in-
curred— 
‘‘(A) to any private discriminatory club, 
‘‘(B) for the use of services or facilities of 
any private discriminatory club, or 
‘‘(C) for transportation, meals, lodging, 
and other traveling expenses (not described in 
subparagraph (A) or (B)) incurred in connec-
tion with such use. 
‘‘(2) ADVERTISING
EXPENSES.—No deduction 
shall be allowed under this section for any amount 
paid or incurred for—
‘‘(A) advertising of any event held at any 
facility of a discriminatory club, or 
‘‘(B) advertising for any product or service 
if the advertising occurs on any broadcast 
media during, or in association with, such me-
dia’s coverage of any such an event. 
‘‘(3) PRIVATE
DISCRIMINATORY
CLUB.—For 
purposes of this subsection, the term ‘private dis-
criminatory club’ means any club organized for busi-
ness, pleasure, recreation, or other social purpose if 
such club restricts its membership or the use of its 
services or facilities on the basis of sex, race, or 
color. 
‘‘(4) RECEIPTS TO STATE NONDEDUCTIBILITY 
OF EXPENSES.—All receipts for any expense which 
is not allowed as a deduction under this section by 
reason of subsection (a) shall include the following 
statement: ‘The expenditures covered by this receipt 
are nondeductible for Federal income tax pur-
poses.’ ’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred after 
the date of the enactment of this Act. 
Æ
I 
109TH CONGRESS 
1ST SESSION H. R. 1523 
To provide student loan forgiveness to the surviving spouses of the victims 
of the September 11, 2001, tragedies. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 6, 2005 
Mrs. MCCARTHY (for herself, Mr. OWENS, and Mrs. MALONEY) introduced the 
following bill; which was referred to the Committee on Education and the 
Workforce 
A BILL 
To provide student loan forgiveness to the surviving spouses 
of the victims of the September 11, 2001, tragedies. 
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 ‘‘September 11 Sur-
viving Spouse Student Loan Relief Act’’. 
SEC. 2. CANCELLATION OF STUDENT LOAN INDEBTEDNESS 
FOR SPOUSES. 
(a) DEFINITIONS.—For purposes of this section: 
(1) ELIGIBLE
SPOUSE.—The term ‘‘eligible 
spouse’’ means the spouse of an individual who
served as a policeman, fireman, other safety or res-
cue personnel, or as a member of the Armed Forces, 
or any other individual, who died (or dies) or became 
(or becomes) permanently and totally disabled due to 
injuries suffered in the terrorist attack on Sep-
tember 11, 2001, as determined in accordance with 
regulations of the Secretary. 
(2) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of Education. 
(3) FEDERAL
STUDENT
LOAN.—The term 
‘‘Federal student loan’’ means any loan made, in-
sured, or guaranteed under part B, D, or E of title 
IV of the Higher Education Act of 1965. 
(b) IN GENERAL.—The Secretary shall provide for 
the discharge or cancellation of the Federal student loan 
indebtedness of an eligible spouse in the same manner that 
the Federal student loan indebtedness of an individual de-
scribed in subsection (a)(1) of this section is required to 
be discharged or canceled under sections 437(a), 
455(a)(1), and 464(c)(1)(F) of the Higher Education Act 
of 
1965 
(20 
U.S.C. 
1087(a), 
1087e(a)(1), 
1087dd(c)(1)(F)), as the case may be. 
(c) FACILITATION
OF
CLAIMS.—The Secretary 
shall—
(1) by regulation, establish procedures for the 
filing of applications for discharge or cancellation 
under this section, which regulations shall be pre-
scribed and published within 30 days after the date 
of enactment of this Act and without regard to the 
requirements of section 553 of title 5, United States 
Code; and 
(2) take such actions as may be necessary to 
publicize the availability of discharge or cancellation 
of Federal student loan indebtedness for eligible 
spouses under this section. 
(d) AVAILABILITY
OF FUNDS
FOR PAYMENTS.— 
Funds available for the purposes of making payments to 
lenders in accordance with section 437(a) for the dis-
charge of indebtedness of individuals described in sub-
section (a)(1) of this section shall be available for making 
payments under section 437(a) to the spouses of such indi-
viduals as required by this section. 
(e) NO DELAY IN REGULATIONS.—Sections 482(c) 
and 492 of the Higher Education Act of 1965 (20 U.S.C. 
1089(c), 1098a) shall not apply to the regulations re-
quired by this section. 
Æ
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HR 1815 EAS
proposal of an offeror for a contract or for a task or delivery
order under a contract unless the contracting officer—
(1) has conducted market research in accordance
with part 10 of the Federal Acquisition Regulation in
order to determine whether or not a sufficient number
of qualified small businesses are available to justify
limiting competition for the award of such contract or
task or delivery order under applicable law and regu-
lations;
(2) is unable, after conducting market research
under paragraph (1), to make the determination de-
scribed in that paragraph; and
(3) includes in the contract file a written expla-
nation why such contracting officer was unable to
make such determination.
SEC. 809D. CONGRESSIONAL NOTIFICATION OF CANCELLA-
TION OF MAJOR AUTOMATED INFORMATION
SYSTEMS.
(a) REPORT REQUIRED.—The Secretary of Defense
shall notify the congressional defense committees not less
than 60 days before cancelling a major automated informa-
tion system program that has been fielded or approved to
be fielded, or making a change that will significantly reduce
the scope of such a program, of the proposed cancellation
or change.
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HR 1815 EAS
(b) CONTENT.—Each notification submitted under
subsection (a) with respect to the proposed cancellation or
change shall include—
(1) the specific justification for the proposed
change;
(2) a description of the impact of the proposed
change on the Department’s ability to achieve the ob-
jectives of the program that has been cancelled or
changed;
(3) a description of the steps that the Depart-
ment plans to take to achieve such objectives; and
(4) other information relevant to the change in
acquisition strategy.
(c) DEFINITIONS.—In this section:
(1) The term ‘‘major automated information sys-
tem’’ has the meaning given that term in Department
of Defense directive 5000.1.
(2) The term ‘‘approved to be fielded’’ means
having received Milestone C approval.
SEC. 
809E. 
TEMPORARY 
INAPPLICABILITY 
OF 
BERRY
AMENDMENT TO PROCUREMENTS OF SPE-
CIALTY METALS USED TO PRODUCE FORCE
PROTECTION EQUIPMENT.
(a) IN GENERAL.—Section 2533a(a) of title 10, United
States Code, shall not apply to the procurement, during the
109TH CONGRESS
1ST SESSION
H. R. 1524
AN ACT
To designate the facility of the United States Post-
al Service located at 12433 Antioch Road in
Overland Park, Kansas, as the ‘‘Ed Eilert Post
Office Building’’.
109TH CONGRESS
1ST SESSION
H. R. 1524
AN ACT
To designate the facility of the United States Postal Service
located at 12433 Antioch Road in Overland Park, Kan-
sas, as the ‘‘Ed Eilert Post Office Building’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. DESIGNATION.
The facility of the United States Postal Service lo-
cated at 12433 Antioch Road in Overland Park, Kansas,
shall be known and designated as the ‘‘Ed Eilert Post Of-
fice Building’’.
SEC. 2. REFERENCES.
Any reference in a law, map, regulation, document,
paper, or other record of the United States to the facility
referred to in section 1 shall be deemed to be a reference
to the ‘‘Ed Eilert Post Office Building’’.
Passed the House of Representatives April 26, 2005.
Attest:
Clerk.
H. R. 1524
One Hundred Ninth Congress
of the
United States of America 
AT THE FIRST SESSION 
Begun and held at the City of Washington on Tuesday, 
the fourth day of January, two thousand and five 
An Act 
To designate the facility of the United States Postal Service located at 12433 
Antioch Road in Overland Park, Kansas, as the ‘‘Ed Eilert Post Office Building’’.
Be it enacted by the Senate and House of Representatives of 
the United States of America in Congress assembled, 
SECTION 1. DESIGNATION. 
The facility of the United States Postal Service located at 
12433 Antioch Road in Overland Park, Kansas, shall be known 
and designated as the ‘‘Ed Eilert Post Office Building’’. 
SEC. 2. REFERENCES. 
Any reference in a law, map, regulation, document, paper, 
or other record of the United States to the facility referred to 
in section 1 shall be deemed to be a reference to the ‘‘Ed Eilert 
Post Office Building’’.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate. 
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