datamatters24/research-document-archive huggingface dataset:
I 
108TH CONGRESS 
1ST SESSION H. R. 1986
To extend the period for temporary mortgage and rental payments under 
the Robert T. Stafford Disaster Relief and Emergency Assistance Act 
from 18 months to 24 months for victims of the terrorist attacks on 
the United States that occurred on September 11, 2001. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 6, 2003
Mr. NADLER introduced the following bill; which was referred to the 
Committee on Transportation and Infrastructure 
A BILL 
To extend the period for temporary mortgage and rental 
payments under the Robert T. Stafford Disaster Relief 
and Emergency Assistance Act from 18 months to 24 
months for victims of the terrorist attacks on the United 
States that occurred on September 11, 2001.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
That, notwithstanding any other provision of law, the pe-
riod for temporary mortgage and rental payments under 
section 408(b) of the Robert T. Stafford Disaster Relief 
and Emergency Assistance Act (42 U.S.C. 5174(b)) as in 
effect on September 11, 2001, shall be 24 months instead
of 18 months for assistance provided under such section 
with respect to the terrorist attacks on the United States 
that occurred on September 11, 2001.
Æ
‘‘SEC. 1046. REINVESTED CAPITAL GAIN DIVIDENDS OF 
REGULATED INVESTMENT COMPANIES. 
‘‘(a) NONRECOGNITION OF GAIN.—In the case of an 
individual, no gain shall be recognized on the receipt of 
a capital gain dividend distributed by a regulated invest-
ment company to which part I of subchapter M applies 
if such capital gain dividend is automatically reinvested 
in additional shares of the company pursuant to a dividend 
reinvestment plan. 
‘‘(b) DEFINITIONS AND SPECIAL RULES.—For pur-
poses of this section—
‘‘(1) CAPITAL GAIN DIVIDEND.—The term ‘cap-
ital gain dividend’ has the meaning given to such 
term by section 852(b)(3)(C). 
‘‘(2) RECOGNITION
OF
DEFERRED
CAPITAL 
GAIN DIVIDENDS.—
‘‘(A) IN GENERAL.—Gain treated as unrec-
ognized in accordance with subsection (a) shall 
be recognized in accordance with subparagraph 
(B) upon a subsequent sale or redemption by 
such individual of stock in the distributing com-
pany. 
‘‘(B) GAIN RECOGNITION.—Upon a sale or 
redemption described in subparagraph (A), the 
taxpayer shall recognize that portion of total 
gain treated as unrecognized in accordance with
I 
108TH CONGRESS 
1ST SESSION H. R. 1987
To designate the air traffic control tower at Newark International Airport 
in Newark, New Jersey, as the ‘‘William J. ‘Whitey’ Conrad Air Traffic 
Control Tower’’. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 6, 2003
Mr. PAYNE (for himself, Mr. FRELINGHUYSEN, Mr. ANDREWS, Mr. FER-
GUSON, Mr. GARRETT of New Jersey, Mr. HOLT, Mr. LOBIONDO, Mr. 
MENENDEZ, Mr. PALLONE, Mr. PASCRELL, Mr. ROTHMAN, Mr. SAXTON, 
and Mr. SMITH of New Jersey) introduced the following bill; which was 
referred to the Committee on Transportation and Infrastructure 
A BILL 
To designate the air traffic control tower at Newark Inter-
national Airport in Newark, New Jersey, as the ‘‘William 
J. ‘Whitey’ Conrad Air Traffic Control Tower’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. DESIGNATION. 
The air traffic control tower located at Newark Inter-
national Airport in Newark, New Jersey, shall be known 
and designated as the ‘‘William J. ‘Whitey’ Conrad Air 
Traffic Control Tower’’.
SEC. 2. REFERENCES. 
Any reference in a law, map, regulation, document, 
paper, or other record of the United States to the air traf-
fic control tower referred to in section 1 shall be deemed 
to be a reference to the ‘‘William J. ‘Whitey’ Conrad Air 
Traffic Control Tower’’.
Æ
I 
108TH CONGRESS 
1ST SESSION H. R. 1988
To amend the Black Lung Benefits Act, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 6, 2003
Mr. RAHALL introduced the following bill; which was referred to the 
Committee on Education and the Workforce 
A BILL 
To amend the Black Lung Benefits Act, 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 ‘‘Black Lung Benefits 
Survivors Equity Act of 2003’’. 
SEC. 2. EQUITY FOR CERTAIN ELIGIBLE SURVIVORS. 
(a) REBUTTABLE PRESUMPTION.—Paragraph (4) of 
section 412(c)(4) of the Black Lung Benefits Act is 
amended by striking the last sentence of such paragraph. 
(b) CONTINUATION OF BENEFITS.—Section 422(l) of 
the Black Lung Benefits Act is amended by striking ‘‘,
except with respect to a claim filed under this part on or 
after the effective date of the Black Lung Benefits 
Amendments of 1981’’.
Æ
I 
108TH CONGRESS 
1ST SESSION H. R. 1989
To amend the Internal Revenue Code of 1986 to allow individuals to defer 
recognition of reinvested capital gains distributions from regulated invest-
ment companies. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 6, 2003
Mr. RYAN of Wisconsin (for himself and Mr. SAXTON) 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 indi-
viduals to defer recognition of reinvested capital gains 
distributions from regulated investment companies.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION. 1. DEFERRAL OF REINVESTED CAPITAL GAIN 
DIVIDENDS 
OF 
REGULATED 
INVESTMENT 
COMPANIES. 
(a) IN GENERAL.—Part III of subchapter O of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
common nontaxable exchanges) is amended by inserting 
after section 1045 the following new section:
subsection (a) (and not previously recognized 
pursuant to this subparagraph) that is equiva-
lent to the portion of the taxpayer’s shares in 
the distributing company that are sold or re-
deemed. 
‘‘(3) HOLDING PERIOD.—
‘‘(A) GENERAL
RULE.—The taxpayer’s 
holding period in shares acquired through rein-
vestment of a capital gain dividend to which 
subsection (a) applies shall be determined by 
treating the shareholder as having held such 
shares for one year and a day as of the date 
such shares are acquired. 
‘‘(B) SPECIAL RULE FOR DISTRIBUTIONS 
OF QUALIFIED 5-YEAR GAINS.—In the case of a 
capital gain dividend (or portion thereof) prop-
erly treated as qualified 5-year gain (within the 
meaning of section 1(h)(9)), subparagraph (A) 
shall apply by substituting ‘5 years and a day’ 
for ‘one year and a day.’
‘‘(c) SECTION NOT TO APPLY TO CERTAIN TAX-
PAYERS.—This section shall not apply to—
‘‘(1) an individual with respect to whom a de-
duction under section 151 is allowable to another 
taxpayer for a taxable year beginning in the cal-
endar year in which such individual’s taxable year 
begins, or 
‘‘(2) an estate or trust.’’
(b) CONFORMING AMENDMENTS.—
(1) Section 852(b)(3)(B) of such Code is 
amended by adding at the end the following new 
sentence: ‘‘For rules regarding nonrecognition of 
gain with respect to reinvested capital gain dividends 
received by individuals, see section 1046.’’
(2) The table of sections for part III of sub-
chapter O of chapter 1 of such Code is amended by 
inserting after the item relating to section 1045 the 
following new item:
‘‘Sec. 1046. Reinvested capital gain dividends of regulated investment com-
panies.’’
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after the 
date of the enactment of this Act.
Æ
I 
108TH CONGRESS 
1ST SESSION H. R. 1990
To establish a counter-cyclical income support program for dairy producers. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 6, 2003
Mr. SANDERS (for himself and Mr. OBEY) introduced the following bill; which 
was referred to the Committee on Agriculture 
A BILL 
To establish a counter-cyclical income support program for 
dairy producers.
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 Dairy Farmer 
Preservation Act of 2003’’. 
SEC. 2. NATIONAL COUNTER-CYCLICAL INCOME SUPPORT 
PROGRAM FOR DAIRY PRODUCERS. 
(a) INCOME SUPPORT FOR ELIGIBLE PRODUCERS.—
During the period beginning on the date of the enactment 
of this Act and ending on September 30, 2011, the Sec-
retary shall carry out a program to support the income 
of eligible producers of milk. 
(b) DEFINITIONS.—In this section: 
(1) The term ‘‘Board’’ means a Regional Dairy 
Board established under subsection (e). 
(2) The terms ‘‘Class I milk’’, ‘‘Class II milk’’, 
‘‘Class III milk’’, and ‘‘Class IV milk’’ mean milk 
(including components of milk) classified as Class I, 
II, III, or IV milk, respectively, under an order. 
(3) The term ‘‘Class I mover’’ means the great-
er of—
(A) the Advanced Class III milk price (as 
determined under section 1000.50(q)(4)(i) of 
title 7, Code of Federal Regulations (or a suc-
cessor regulation)); and 
(B) the Advanced Class IV milk price (as 
determined under section 1000.50(q)(4)(ii) of 
title 7, Code of Federal Regulations (or a suc-
cessor regulation)). 
(4) The term ‘‘covered processor’’ means a milk 
plant located in a participating State or a milk plant 
that, while not located in a participating State, dis-
tributes Class I milk products in a participating 
State.
(5) The term ‘‘District’’ means a Regional 
Dairy District established under subsection (d). 
(6) The term ‘‘eligible producer’’ means an in-
dividual or entity that directly or indirectly has an 
interest in the production of milk in a participating 
State. 
(7) The term ‘‘eligible production’’ means the 
lesser of—
(A) the quantity of milk produced by an el-
igible producer during a month; or 
(B) 500,000 pounds per month. 
(8) The term ‘‘marketing area’’ means a mar-
keting area subject to an order. 
(9) The term ‘‘order’’ means an order issued 
under section 8c of the Agricultural Adjustment Act 
(7 U.S.C. 608c), reenacted with amendments by the 
Agricultural Marketing Agreement Act of 1937, or a 
comparable State order, as determined by the Sec-
retary. 
(10) The term ‘‘participating State’’ means a 
State covered by subsection (c). 
(11) The term ‘‘Secretary’’ means the Secretary 
of Agriculture. 
(12) The term ‘‘State’’ means each of the 48 
contiguous States of the United States.
SEC. 2. ESTABLISHMENT OF OFFICE OF CORRECTIONAL 
HEALTH. 
Title XVII of the Public Health Service Act (42 
U.S.C. 300u et seq.) is amended by adding at the end 
the following section: 
‘‘OFFICE OF CORRECTIONAL HEALTH 
‘‘SEC. 1711. (a) IN GENERAL.—There is established 
within the Office of Public Health and Science an office 
to be known as the Office of Correctional Health (in this 
section referred to as the ‘Office’), which shall be headed 
by a director appointed by the Secretary. The Secretary 
shall carry out this section acting through the Director 
of the Office. 
‘‘(b) GENERAL DUTIES.—
‘‘(1) IN GENERAL.—The Secretary shall carry 
out public health activities regarding individuals who 
are employees in Federal, State, or local penal or 
correctional institutions or who are incarcerated in 
such institutions (which activities regarding such in-
dividuals are referred to in this section as ‘correc-
tional health activities’, and which individuals are so 
referred to collectively as ‘correctional populations’). 
Correctional health activities that may be carried out 
under the preceding sentence include activities re-
garding disease prevention, health promotion, service 
delivery, research, and health professions education.
I 
108TH CONGRESS 
1ST SESSION H. R. 1991
To amend title 10, United States Code, to require a State to charge in-
State tuition rates to active-duty members of the Armed Forces domiciled 
or stationed on active duty in that State and to the dependents of 
such members. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 6, 2003
Mr. SCOTT of Georgia introduced the following bill; which was referred to the 
Committee on Armed Services 
A BILL 
To amend title 10, United States Code, to require a State 
to charge in-State tuition rates to active-duty members 
of the Armed Forces domiciled or stationed on active 
duty in that State and to the dependents of such mem-
bers.
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 ‘‘Military In-State Tui-
tion Act of 2003’’.
SEC. 2. IN-STATE TUITION RATES FOR MEMBERS OF THE 
ARMED FORCES ON ACTIVE DUTY AND DE-
PENDENTS. 
(a) IN GENERAL.—(1) Chapter 49 of title 10, United 
States Code, is amended by inserting after section 982 the 
following new section 
‘‘§ 982a. In-State tuition rates 
‘‘(a) REQUIREMENT.—A member of the armed forces 
on active duty for a period of more than 30 days whose 
domicile or permanent duty station is in a State, and the 
dependents of such a member, may not be charged tuition 
for attendance at a public institution of higher education 
in that State at a rate that is greater than the rate 
charged for residents of that State. 
‘‘(b) CONTINUATION.—If a member of the armed 
forces, or a dependent of a member, pays tuition at a pub-
lic institution of higher education in a State at a rate de-
termined by reason of subsection (a), the provisions of 
subsection (a) shall continue to apply to such member or 
dependent while continuously enrolled at that institution, 
notwithstanding a subsequent change in permanent duty 
station of the member to a location outside the State. 
‘‘(c) STATE DEFINED.—In this section, the term 
‘State’ has the meaning given that term in section 982 
of this title.’’.
(2) The table of sections at the beginning of such 
chapter is amended by inserting after the item relating 
to section 982 the following new item:
‘‘982a. In-State tuition rates.’’.
(b) EFFECTIVE DATE. Section 982a of title 10, 
United States Code, as added by subsection (a)(1), shall 
take effect with respect to tuition payments required to 
be paid for periods beginning on or after August 1, 2004.
Æ
I 
108TH CONGRESS 
1ST SESSION H. R. 1995
To amend title XVIII of the Social Security Act to make a technical correction 
in the definition of outpatient speech-language pathology services. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 6, 2003
Mr. UPTON introduced the following bill; which was referred to the Committee 
on Energy and Commerce, and in addition to the Committee on Ways 
and Means, for a period to be subsequently determined by the Speaker, 
in each case for consideration of such provisions as fall within the juris-
diction of the committee concerned 
A BILL 
To amend title XVIII of the Social Security Act to make 
a technical correction in the definition of outpatient 
speech-language pathology services.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. TECHNICAL CORRECTION IN THE DEFINITION 
OF 
OUTPATIENT 
SPEECH-LANGUAGE 
PA-
THOLOGY SERVICES. 
(a) IN GENERAL.—Section 1861(ll) of the Social Se-
curity Act (42 U.S.C. 1395x(ll)) is amended—
(1) by redesignating paragraphs (2) and (3) as 
paragraphs (3) and (4), respectively; and 
(2) by inserting after paragraph (1) the fol-
lowing new paragraph: 
‘‘(2) The term ‘outpatient speech-language pa-
thology services’ has the meaning given the term 
‘outpatient physical therapy services’ in subsection 
(p), except that in applying such subsection—
‘‘(A) ‘speech-language pathology’ shall be 
substituted for ‘physical therapy’ each place it 
appears; and 
‘‘(B) ‘speech-language pathologist’ shall be 
substituted for ‘physical therapist’ each place it 
appears.’’. 
(b) 
CONFORMING
AMENDMENTS.—(1) 
Section 
1861(p) of the Social Security Act (42 U.S.C. 1395x(p)) 
is amended by striking the fourth sentence. 
(2) Section 1833(a)(8)(A) of the Social Security Act 
(42 U.S.C. 1395l(a)(8)(A)) is amended by striking ‘‘out-
patient physical therapy services (which includes out-
patient speech-language pathology services) and out-
patient occupational therapy services’’ and inserting ‘‘out-
patient physical therapy services, outpatient speech-lan-
guage pathology services, and outpatient occupational 
therapy services’’.
(3) Section 1833(a)(8)(B) of the Social Security Act 
(42 U.S.C. 1395l(a)(8)(B)) is amended by striking ‘‘out-
patient physical therapy services (which includes out-
patient speech-language pathology services) and out-
patient occupational therapy services’’ and inserting ‘‘out-
patient physical therapy services, outpatient speech-lan-
guage pathology services, and outpatient occupational 
therapy services’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to services provided on or after 
the date that is 6 months after the date of enactment of 
this Act.
Æ
I 
108TH CONGRESS 
1ST SESSION H. R. 1996
To amend the Fair Labor Standards Act of 1938 to clarify the exemption 
from the minimum wage and overtime compensation requirements of 
that Act for certain computer professionals, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 6, 2003
Mr. WILSON of South Carolina (for himself and Mr. ANDREWS) introduced 
the following bill; which was referred to the Committee on Education and 
the Workforce 
A BILL 
To amend the Fair Labor Standards Act of 1938 to clarify 
the exemption from the minimum wage and overtime 
compensation requirements of that Act for certain com-
puter professionals, 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. EXEMPTION FOR COMPUTER PROFESSIONALS. 
Paragraph (17) of section 13(a) of the Fair Labor 
Standards Act of 1938 (29 U.S.C. 213(a)(17)) is amended 
to read as follows: 
‘‘(17)(A) any employee who is a computer sys-
tems, network, or database analyst, designer, devel-
oper, programmer, software engineer, or other simi-
larly skilled worker—
‘‘(i) whose primary duty is—
‘‘(I) the application of systems or net-
work or database analysis techniques and 
procedures, 
including 
consulting 
with 
users, to determine hardware, software, 
systems, network, or database specifica-
tions (including functional specifications); 
‘‘(II) the design, configuration, devel-
opment, integration, documentation, anal-
ysis, creation, testing, securing, or modi-
fication of, or problem resolution for, com-
puter systems, networks, databases, or pro-
grams, including prototypes, based on and 
related to user, system, network, or data-
base specifications, including design speci-
fications and machine operating systems; 
‘‘(III) the management or training of 
employees performing duties described in 
subclause (I) or (II); or 
‘‘(IV) a combination of duties de-
scribed in subclauses (I), (II), or (III) the 
performance of which requires the same 
level of skills; and
‘‘(ii) who, in the case of an employee who 
is compensated on an hourly basis, is com-
pensated at a rate of not less than $27.63 an 
hour. 
‘‘(B) In this paragraph, the term ‘network’ in-
cludes the Internet and Intranet networks and the 
world wide web. 
‘‘(C) For the purposes of this Act, an employee 
who meets the exemption provided by this paragraph 
shall be considered an employee in a professional ca-
pacity under paragraph (1).’’.
Æ
$500,000 of funds appropriated for this Act may be used 
in each fiscal year for administration of the Trail.
Æ
(4) Educational achievement continues to be a 
cyclical obstacle to economic development in Indian 
Country. Businesses are often unwilling to locate to 
Indian Country because of the lack of an educated 
workforce. Over a quarter of all Americans have a 
bachelors degree or higher. However, only 12 per-
cent of all Native Americans nationwide have such 
a degree, and only 6 percent of those who actually 
live in Indian Country have a bachelors or higher. 
Once Natives are finally able to obtain higher edu-
cation, many are not able to return to their commu-
nities because there are no jobs. There needs to be 
an intervening factor to help break this damaging 
cycle. 
SEC. 3. LOAN FORGIVENESS FOR EMPLOYMENT IN INDIAN 
COUNTRY. 
Part B of title IV of the Higher Education Act of 
1965 is amended by inserting after section 428K (20 
U.S.C. 1078–11) the following: 
‘‘SEC. 428L. LOAN FORGIVENESS FOR EMPLOYMENT IN IN-
DIAN COUNTRY. 
‘‘(a) PURPOSE.—It is the purpose of this section—
‘‘(1) to dramatically increase in the number of 
individuals with higher education degrees working 
within and for Indian country;
†
756
HR 1 EAS
(A) AUTHORITY
TO
CONTINUE
TO
ENTER
INTO
NEW
AGREEMENTS
AND
CONTRACTS
AND
WAIVER OF PROVIDER NOMINATION PROVISIONS
DURING TRANSITION.—Prior to the date specified
in paragraph (1)(A), the Secretary may, con-
sistent with subparagraph (B), continue to enter
into agreements under section 1816 and con-
tracts under section 1842 of the Social Security
Act (42 U.S.C. 1395h, 1395u). The Secretary
may enter into new agreements under section
1816 during the time period without regard to
any of the provider nomination provisions of
such section.
(B) APPROPRIATE
TRANSITION.—The Sec-
retary shall take such steps as are necessary to
provide for an appropriate transition from
agreements under section 1816 and contracts
under section 1842 of the Social Security Act (42
U.S.C. 1395h, 1395u) to contracts under section
1874A, as added by subsection (a)(1).
(3) AUTHORIZING CONTINUATION OF MIP ACTIVI-
TIES UNDER CURRENT CONTRACTS AND AGREEMENTS
AND UNDER TRANSITION CONTRACTS.—The provisions
contained in the exception in section 1893(d)(2) of the
Social Security Act (42 U.S.C. 1395ddd(d)(2)) shall
I 
108TH CONGRESS 
1ST SESSION 
H. R. 199
To amend the Internal Revenue Code of 1986 to repeal the 2 percent 
excise tax on the net investment income of tax-exempt foundations. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 7, 2003
Mr. STEARNS (for himself, Mr. CRANE, Mr. BOEHNER, Mr. BURR, Mr. 
FORBES, Mr. HEFLEY, Mr. ISAKSON, Mr. JEFFERSON, Mrs. JOHNSON of 
Connecticut, Mr. LAHOOD, Mr. LEACH, Mr. LEWIS of Kentucky, Mr. 
OTTER, Mr. PAUL, Mr. PRICE of North Carolina, Mr. RAMSTAD, Mr. 
SCHROCK, Mr. SHIMKUS, Mr. SIMMONS, and Mr. WILSON of South Caro-
lina) 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 repeal 
the 2 percent excise tax on the net investment income 
of tax-exempt foundations.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. REPEAL OF EXCISE TAX ON NET INVESTMENT 
INCOME OF TAX-EXEMPT FOUNDATIONS. 
(a) REPEAL.—Subsection (a) of section 4940 of the 
Internal Revenue Code of 1986 (relating to excise tax 
based on investment income) is repealed.
(b) CONFORMING AMENDMENTS.—
(1) Section 4940 of such Code is amended—
(A) by redesignating subsections (b), (c), 
and (d) as subsections (a), (b), and (c), respec-
tively, 
(B) by striking subsection (e), and 
(C) in subsection (a), as redesignated by 
subparagraph (A), by striking ‘‘(A) the tax im-
posed under subsection (a) (computed as if such 
subsection applied to such private foundation 
for the taxable year),’’ and inserting ‘‘(A) an 
amount equal to 2 percent of the net invest-
ment income of such foundation for the taxable 
year,’’. 
(2) Section 4942(f)(3)(A) of such Code is 
amended by striking ‘‘section 4940(c)(3)(B)’’ and 
inserting ‘‘section 4940(b)(3)(B)’’. 
(3) Section 4945(d)(4)(A) of such Code is 
amended by striking ‘‘section 4940(d)(2)’’ and in-
serting ‘‘section 4940(c)(2)’’. 
(4) Section 4948(a) of such Code is amended 
by striking ‘‘section 4940(c)(2)’’ and inserting ‘‘sec-
tion 4940(b)(2)’’.