datamatters24/research-document-archive huggingface dataset:
979 
ty, New York, including reimbursement for expenses in-
curred on such connector prior to the date of enactment 
of this section. 
SEC. 131. (a) The table contained in section 1702 
of the Safe, Accountable, Flexible, Efficient Transpor-
tation Equity Act: A Legacy for Users (119 Stat. 1256) 
is amended by striking the project description for item 
number 189 and inserting the following: ‘‘Planning, de-
sign, engineering, environmental analysis, acquisition of 
rights-of-way, and construction for the Long Valley By-
pass’’. 
(b) The table contained in section 1702 of the Safe, 
Accountable, Flexible, Efficient Transportation Equity 
Act: A Legacy for Users (119 Stat. 1256) is amended by 
striking the project description for item number 3546 and 
inserting the following: ‘‘Port of Coos Bay to acquire and 
repair the Coos Bay Line’’. 
FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION 
MOTOR CARRIER SAFETY OPERATIONS AND PROGRAMS 
(LIQUIDATION OF CONTRACT AUTHORIZATION) 
(LIMITATION ON OBLIGATIONS) 
(HIGHWAY TRUST FUND) 
(INCLUDING RESCISSION) 
For payment of obligations incurred for administra-
tion of motor carrier safety operations and programs pur-
suant to section 31104(i) of title 49, United States Code, 
VerDate Nov 24 2008 
05:11 Feb 24, 2009
Jkt 079200
PO 00000
Frm 00979
Fmt 6652
Sfmt 6201
E:\BILLS\H1105.IH
H1105
jbell on PROD1PC69 with BILLS
980 
and sections 4127 and 4134 of Public Law 109–59, 
$234,000,000, to be derived from the Highway Trust 
Fund (other than the Mass Transit Account), together 
with advances and reimbursements received by the Fed-
eral Motor Carrier Safety Administration, the sum of 
which shall remain available until expended: Provided, 
That none of the funds derived from the Highway Trust 
Fund in this Act shall be available for the implementation, 
execution or administration of programs, the obligations 
for which are in excess of $234,000,000, for ‘‘Motor Car-
rier Safety Operations and Programs’’, of which 
$8,500,000, to remain available for obligation until Sep-
tember 30, 2011, is for the research and technology pro-
gram and $1,000,000 shall be available for commercial 
motor vehicle operator’s grants to carry out section 4134 
of Public Law 109–59: Provided further, That notwith-
standing any other provision of law, none of the funds 
under this heading for outreach and education shall be 
available for transfer: Provided further, That the Federal 
Motor Carrier Safety Administration shall transmit to 
Congress a report on March 30, 2009 and September 30, 
2009 on the agency’s ability to meet its requirement to 
conduct compliance reviews on high-risk carriers: Provided 
further, That $4,839,259 in unobligated balances are per-
manently rescinded. 
VerDate Nov 24 2008 
05:11 Feb 24, 2009
Jkt 079200
PO 00000
Frm 00980
Fmt 6652
Sfmt 6201
E:\BILLS\H1105.IH
H1105
jbell on PROD1PC69 with BILLS
‘‘Master Sergeant Kenneth N. Mack Post Office Build-
ing’’. 
(b) REFERENCES.—Any reference in a law, map, reg-
ulation, document, paper, or other record of the United 
States to the facility referred to in subsection (a) shall 
be deemed to be a reference to the ‘‘Master Sergeant Ken-
neth N. Mack Post Office Building’’. 
VerDate Aug 31 2005 
04:17 Apr 11, 2008
Jkt 069200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H3988.RS
H3988
wwoods2 on PRODPC68 with BILLS
VerDate Aug 31 2005 
04:17 Apr 11, 2008
Jkt 069200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H3988.RS
H3988
wwoods2 on PRODPC68 with BILLS
Calendar No. 687 
110TH CONGRESS 
2D SESSION 
H. R. 3988 
AN ACT 
To designate the facility of the United States Post-
al Service located at 3701 Altamesa Boulevard in 
Fort Worth, Texas, as the ‘‘Master Sergeant 
Kenneth N. Mack Post Office Building’’. 
APRIL 10, 2008 
Reported without amendment 
VerDate Aug 31 2005 
04:17 Apr 11, 2008
Jkt 069200
PO 00000
Frm 00004
Fmt 6651
Sfmt 6651
E:\BILLS\H3988.RS
H3988
wwoods2 on PRODPC68 with BILLS
SEC. 4. ESTABLISHMENT OF POLICY OF NONDISCRIMINA-
TION BASED ON SEXUAL ORIENTATION IN 
THE ARMED FORCES. 
(a) ESTABLISHMENT OF POLICY.—(1) Chapter 37 of 
title 10, United States Code, is amended by adding at the 
end the following new section: 
‘‘§ 656. Policy of nondiscrimination based on sexual 
orientation 
‘‘(a) POLICY.—The Secretary of Defense, and the 
Secretary of Homeland Security with respect to the Coast 
Guard when it is not operating as a service in the Navy, 
may not discriminate on the basis of sexual orientation 
against any member of the Armed Forces or against any 
person seeking to become a member of the Armed Forces. 
‘‘(b) DISCRIMINATION ON BASIS OF SEXUAL ORI-
ENTATION.—For purposes of this section, discrimination 
on the basis of sexual orientation is— 
‘‘(1) in the case of a member of the Armed 
Forces, the taking of any personnel or administra-
tive action (including any action relating to pro-
motion, demotion, evaluation, selection for an award, 
selection for a duty assignment, transfer, or separa-
tion) in whole or in part on the basis of sexual ori-
entation; and 
‘‘(2) in the case of a person seeking to become 
a member of the Armed Forces, denial of accession 
VerDate Nov 24 2008 
00:08 Mar 05, 2009
Jkt 079200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H1283.IH
H1283
rfrederick on PROD1PC67 with BILLS
654 
•HR 4137 EH2S 
(C) challenges facing students in accessing 
reasonable accommodations on such tests; 
(4) the effectiveness and capacity of disability 
support services in helping to recruit, retain, and 
support students with disabilities to complete their 
programs of study, and the role of disability support 
services relative to other departments in institutions 
of higher education, including— 
(A) the number of staff working in dis-
ability support services offices; 
(B) the budgets of disability support serv-
ices offices; and 
(C) the placement of the disability support 
services offices within the administrative struc-
ture of the institutions of higher education; 
(5) the extent to which institutions of higher 
education provide assistance to students with disabil-
ities to coordinate with, and receive services from, 
other support programs that may be available to 
such students, including services provided by local 
educational agencies, vocational rehabilitation agen-
cies, Social Security, Medicaid, and other Federal, 
State, and local programs; and 
(6) in institutions of higher education that have 
been effective in recruiting and graduating students
708 
•HR 4137 EH2S 
Federal legislation, to identify degree-granting insti-
tutions as legitimate or fraudulent degree-granting 
institutions for Federal purposes. In developing such 
guidelines, the Task Force shall consider— 
‘‘(A) characteristics of degree-granting in-
stitutions that help determine the legitimacy of 
the institution, such as whether an entity— 
‘‘(i) offers or confers degrees, diplo-
mas, or certificates— 
‘‘(I) for little or no meaningful 
academic work; 
‘‘(II) without requiring an appro-
priate level of academic achievement 
for the attainment of such degrees, di-
plomas, or certificates; or 
‘‘(III) without imposing academic 
or other requirements for admittance 
into the institutions or programs of-
fering such degrees, diplomas, or cer-
tificates; 
‘‘(ii) has fiscal and administrative 
structures and capacity appropriate to the 
specified scale of educational operations; 
‘‘(iii) has resources to support claims 
as a degree-granting institution, including
HR 3996 PCS
SEC. 329. DEDUCTION ALLOWABLE WITH RESPECT TO IN-
COME ATTRIBUTABLE TO DOMESTIC PRO-
DUCTION ACTIVITIES IN PUERTO RICO. 
(a) IN GENERAL.—Subparagraph (C) of section 
199(d)(8) (relating to termination) is amended— 
(1) by striking ‘‘first 2 taxable years’’ and in-
serting ‘‘first 3 taxable years’’, and 
(2) by striking ‘‘January 1, 2008’’ and insert-
ing ‘‘January 1, 2009’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2007. 
SEC. 330. MODIFICATION OF TAX TREATMENT OF CERTAIN 
PAYMENTS TO CONTROLLING EXEMPT ORGA-
NIZATIONS. 
(a) 
IN
GENERAL.—Clause 
(iv) 
of 
section 
512(b)(13)(E) (relating to termination) is amended by 
striking ‘‘December 31, 2007’’ and inserting ‘‘December 
31, 2008’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to payments received or accrued 
after December 31, 2007. 
VerDate Aug 31 2005 
01:05 Nov 15, 2007
Jkt 038715
PO 00000
Frm 00017
Fmt 6652
Sfmt 6201
E:\BILLS\H3996.PCS
H3996
hmoore on PRODPC68 with HMBILLS
HR 3992 RFS
‘‘(2) To provide for the standardization of 
screening and assessment practices to identify in-
mates with mental illnesses. 
‘‘(3) To provide for local task forces to identify 
essential community services for inmates with men-
tal illnesses upon the reentry of such inmates into 
the community. 
‘‘(4) To coordinate planning for the transition 
of inmates with mental illnesses who are released 
from correctional facilities and reenter the commu-
nity. 
‘‘(5) To provide for housing options for individ-
uals with mental illnesses who reenter the commu-
nity that provide support for the unique needs of 
such individuals. 
‘‘(6) To continue and improve— 
‘‘(A) mental health programs provided at 
correctional facilities within the respective juris-
diction; or 
‘‘(B) alternative programs to incarceration 
for individuals with mental illnesses. 
‘‘(7) To support the development of community 
crisis services that are for individuals who are at 
risk of arrest or incarceration and which are de-
signed to prevent or mitigate a crisis by assessing 
VerDate Aug 31 2005 
00:55 Jan 25, 2008
Jkt 069200
PO 00000
Frm 00011
Fmt 6652
Sfmt 6201
E:\BILLS\H3992.RFS
H3992
smartinez on PRODPC61 with BILLS
SEC. 2. RESERVE COMPONENT MEMBERS SUPPORTING 
CONTINGENCY OPERATIONS. 
Section 16164(a) of title 10, United States Code, is 
amended as follows: 
(1) By striking ‘‘chapter while serving—’’ and 
inserting ‘‘chapter—’’. 
(2) In paragraph (1)— 
(A) by inserting ‘‘while serving’’ before ‘‘in 
the Selected Reserve of’’; and 
(B) by striking ‘‘; or’’ and inserting a 
semicolon. 
(3) In paragraph (2)— 
(A) by inserting ‘‘while serving’’ before ‘‘in 
the Ready Reserve,’’; and 
(B) by striking the period and inserting ‘‘; 
or’’. 
(4) By adding at the end the following new 
paragraph: 
‘‘(3) before the date that is ten years after the 
last day on which the member is deployed in support 
of a contingency operation.’’. 
SEC. 3. EFFECTIVE DATES. 
(a) CHAPTER 1606.—The amendment made by sec-
tion 1 shall apply with respect to a person who becomes 
eligible for benefits under chapter 1606 of title 10, United 
States Code, on or after October 7, 2001. 
VerDate Aug 31 2005 
03:03 Oct 30, 2007
Jkt 069200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H3991.IH
H3991
bajohnson on PROD1PC77 with BILLS
(b) CHAPTER 1607.—The amendments made by sec-
tion 2 shall apply with respect to a person who becomes 
eligible for benefits under chapter 1607 of title 10, United 
States Code, on or after October 28, 2004. 
Æ 
VerDate Aug 31 2005 
03:03 Oct 30, 2007
Jkt 069200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6301
E:\BILLS\H3991.IH
H3991
bajohnson on PROD1PC77 with BILLS
(d) DEFINITIONS.—In this section: 
(1) The term ‘‘benefit of employment’’ has the 
meaning given such term in section 4303 of title 38, 
United States Code. 
(2) The term ‘‘caring for’’, used with respect to 
a recovering servicemember, means providing per-
sonal, medical, or convalescent care to the recovering 
servicemember, under circumstances that substan-
tially interfere with an employee’s ability to work. 
(3) The term ‘‘employer’’ has the meaning 
given such term in section 4303 of title 38, United 
States Code, except that the term does not include 
any person who is not considered to be an employer 
under title I of the Family and Medical Leave Act 
of 1993 (29 U.S.C. 2611 et seq.) because the person 
does 
not 
meet 
the 
requirements 
of 
section 
101(4)(A)(i) of such Act (29 U.S.C. 2611(4)(A)(i)). 
(4) The term ‘‘family member’’, with respect to 
a recovering servicemember, has the meaning given 
that term in section 411h(b) of title 37, United 
States Code. 
(5) The term ‘‘recovering servicemember’’ 
means a member of the Armed Forces, including a 
member of the National Guard or a Reserve, who is 
undergoing medical treatment, recuperation, or ther-
VerDate Aug 31 2005 
03:21 Oct 31, 2007
Jkt 069200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H3993.IH
H3993
cnoel on PRODPC60 with BILLS
apy, or is otherwise in medical hold or medical hold-
over status, for an injury, illness, or disease incurred 
or aggravated while on active duty in the Armed 
Forces. 
Æ 
VerDate Aug 31 2005 
03:21 Oct 31, 2007
Jkt 069200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6301
E:\BILLS\H3993.IH
H3993
cnoel on PRODPC60 with BILLS
984 
States Code, $127,000,000, of which $31,670,000 shall 
remain available until September 30, 2010: Provided, 
That none of the funds appropriated by this Act may be 
obligated or expended to plan, finalize, or implement any 
rulemaking to add to section 575.104 of title 49 of the 
Code of Federal Regulations any requirement pertaining 
to a grading standard that is different from the three 
grading standards (treadwear, traction, and temperature 
resistance) already in effect. 
OPERATIONS AND RESEARCH 
(LIQUIDATION OF CONTRACT AUTHORIZATION) 
(LIMITATION ON OBLIGATIONS) 
(HIGHWAY TRUST FUND) 
For payment of obligations incurred in carrying out 
the provisions of 23 U.S.C. 403, $105,500,000 to be de-
rived from the Highway Trust Fund (other than the Mass 
Transit Account) and to remain available until expended: 
Provided, That none of the funds in this Act shall be avail-
able for the planning or execution of programs the total 
obligations for which, in fiscal year 2009, are in excess 
of $105,500,000 for programs authorized under 23 U.S.C. 
403: Provided further, That within the $105,500,000 obli-
gation limitation for operations and research, $26,908,000 
shall remain available until September 30, 2010 and shall 
be in addition to the amount of any limitation imposed 
on obligations for future years. 
VerDate Nov 24 2008 
05:11 Feb 24, 2009
Jkt 079200
PO 00000
Frm 00984
Fmt 6652
Sfmt 6201
E:\BILLS\H1105.IH
H1105
jbell on PROD1PC69 with BILLS
H. Res. 1364 
In the House of Representatives, U. S., 
May 19, 2010. 
Whereas on March 5, 1881, the General Assembly of North 
Carolina approved legislation allowing the Board of Jus-
tices of Chatham County to replace the existing 
architecturally unsound Chatham County courthouse with 
a new facility and provided the county with construction 
bonds of up to $12,000; 
Whereas Thomas B. Womack designed the plans for the 
Chatham County Courthouse, and J. Bynum and William 
Lord London of Pittsboro, North Carolina, were awarded 
the construction contract; 
Whereas on September 1, 1881, members of Columbus Lodge 
102 laid the cornerstone of the new courthouse in Pitts-
boro, and on July 4, 1882, the new courthouse was com-
pleted; 
Whereas the Chatham County Courthouse is a three-story 
brick structure with a two-story classical portico topped 
by a distinguishing three-stage cupola; 
Whereas county courthouses are focal points of justice and 
the rule of law in communities across the country, and 
the Chatham County Courthouse serves as the central 
landmark of Pittsboro and Chatham County;
I 
110TH CONGRESS 
1ST SESSION H. R. 3993 
To provide for a prohibition on discrimination in employment against certain 
family members caring for recovering members of the Armed Forces. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 30, 2007 
Mr. ALTMIRE introduced the following bill; which was referred to the Com-
mittee on Education and Labor, and in addition to the Committees on 
Oversight and Government Reform and House Administration, for a pe-
riod to be subsequently determined by the Speaker, in each case for con-
sideration of such provisions as fall within the jurisdiction of the com-
mittee concerned 
A BILL 
To provide for a prohibition on discrimination in employment 
against certain family members caring for recovering 
members of the Armed Forces. 
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 Family Job 
Protection Act’’. 
SEC. 2. MILITARY FAMILY JOB PROTECTION. 
(a) PROHIBITION ON DISCRIMINATION IN EMPLOY-
MENT AGAINST CERTAIN FAMILY MEMBERS CARING FOR 
VerDate Aug 31 2005 
03:21 Oct 31, 2007
Jkt 069200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H3993.IH
H3993
cnoel on PRODPC60 with BILLS
RECOVERING MEMBERS
OF
THE ARMED FORCES.—A 
family member of a recovering servicemember described 
in subsection (b) shall not be denied retention in employ-
ment, promotion, or any benefit of employment by an em-
ployer on the basis of the family member’s absence from 
employment as described in that subsection, for a period 
of not more than 52 work weeks. 
(b) COVERED FAMILY MEMBERS.—A family member 
described in this subsection is a family member of a recov-
ering servicemember who is— 
(1) on invitational orders while caring for the 
recovering servicemember; 
(2) a non-medical attendee caring for the recov-
ering servicemember; or 
(3) receiving per diem payments from the De-
partment of Defense while caring for the recovering 
servicemember. 
(c) TREATMENT OF ACTIONS.—An employer shall be 
considered to have engaged in an action prohibited by sub-
section (a) with respect to a person described subsection 
(b) if the absence from employment of the person as de-
scribed in that subsection is a motivating factor in the 
employer’s action, unless the employer can prove that the 
action would have been taken in the absence of the absence 
of employment of the person. 
VerDate Aug 31 2005 
03:21 Oct 31, 2007
Jkt 069200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H3993.IH
H3993
cnoel on PRODPC60 with BILLS
In the Senate of the United States,
December 6, 2007.
Resolved, That the bill from the House of Representa-
tives (H.R. 3996) entitled ‘‘An Act to amend the Internal
Revenue Code of 1986 to extend certain expiring provisions,
and for other purposes.’’, do pass with the following
AMENDMENT:
Strike out all after the enacting clause and insert:
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Tax Increase Prevention
Act of 2007’’
SEC. 2. EXTENSION OF INCREASED ALTERNATIVE MINIMUM
TAX EXEMPTION AMOUNT.
(a) IN GENERAL.—Paragraph (1) of section 55(d) of
the Internal Revenue Code of 1986 (relating to exemption
amount) is amended—
(1) by striking ‘‘($62,550 in the case of taxable
years beginning in 2006)’’ in subparagraph (A) and
†
HR 3996 EAS
inserting ‘‘($66,250 in the case of taxable years begin-
ning in 2007)’’, and
(2) by striking ‘‘($42,500 in the case of taxable
years beginning in 2006)’’ in subparagraph (B) and
inserting ‘‘($44,350 in the case of taxable years begin-
ning in 2007)’’.
(b) EFFECTIVE DATE.—The amendments made by this
section shall apply to taxable years beginning after Decem-
ber 31, 2006.
SEC. 3. EXTENSION OF ALTERNATIVE MINIMUM TAX RELIEF
FOR NONREFUNDABLE PERSONAL CREDITS.
(a) IN GENERAL.—Paragraph (2) of section 26(a) of
the Internal Revenue Code of 1986 (relating to special rule
for taxable years 2000 through 2006) is amended—
(1) by striking ‘‘or 2006’’ and inserting ‘‘2006,
or 2007’’, and
(2) by striking ‘‘2006’’ in the heading thereof and
inserting ‘‘2007’’.
(b) EFFECTIVE DATE.—The amendments made by this
section shall apply to taxable years beginning after Decem-
ber 31, 2006.
Attest:
Secretary.
(1) Subsection (d) of section 731 is amended by 
inserting ‘‘section 710(b)(4) (relating to distributions 
of partnership property),’’ before ‘‘section 736’’. 
(2) Section 741 is amended by inserting ‘‘or sec-
tion 710 (relating to special rules for partners pro-
viding investment management services to partner-
ship)’’ before the period at the end. 
(3) Paragraph (13) of section 1402(a) is amend-
ed— 
(A) by striking ‘‘other than guaranteed’’ 
and inserting ‘‘other than— 
‘‘(A) guaranteed’’, 
(B) by striking the semi-colon at the end 
and inserting ‘‘, and’’, and 
(C) by adding at the end the following new 
subparagraph: 
‘‘(B) any income treated as ordinary in-
come under section 710 received by an indi-
vidual who provides investment management 
services (as defined in section 710(d)(2));’’. 
(4) Paragraph (12) of section 211(a) of the So-
cial Security Act is amended— 
(A) by striking ‘‘other than guaranteed’’ 
and inserting ‘‘other than— 
‘‘(A) guaranteed’’, 
VerDate Aug 31 2005 
22:10 Nov 06, 2007
Jkt 069200
PO 00000
Frm 00081
Fmt 6652
Sfmt 6203
E:\BILLS\H3996.RH
H3996
hsrobinson on PROD1PC76 with BILLS
108TH CONGRESS
2D SESSION
H. R. 3786
AN ACT
To authorize the Secretary of the Treasury to produce cur-
rency, postage stamps, and other security documents at
the request of foreign governments on a reimbursable
basis.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
‘‘(7) INTEREST.—For purposes of section 6601, 
the last date for the payment of tax shall be deter-
mined without regard to the election under this sub-
section. 
‘‘(c) EXCEPTION
FOR
CERTAIN
PROPERTY.—Sub-
section (a) shall not apply to— 
‘‘(1) any deferred compensation item (as defined 
in subsection (d)(4)), 
‘‘(2) any specified tax deferred account (as de-
fined in subsection (e)(2)), and 
‘‘(3) any interest in a nongrantor trust (as de-
fined in subsection (f)(3)). 
‘‘(d) TREATMENT
OF
DEFERRED
COMPENSATION 
ITEMS.— 
‘‘(1) WITHHOLDING
ON
ELIGIBLE
DEFERRED 
COMPENSATION ITEMS.— 
‘‘(A) IN GENERAL.—In the case of any eligi-
ble deferred compensation item, the payor shall 
deduct and withhold from any taxable payment 
to a covered expatriate with respect to such item 
a tax equal to 30 percent thereof. 
‘‘(B) TAXABLE PAYMENT.—For purposes of 
subparagraph (A), the term ‘taxable payment’ 
means with respect to a covered expatriate any 
payment to the extent it would be includible in
striking ‘‘December 31, 2007’’ and inserting ‘‘December 
31, 2008’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to contributions made after De-
cember 31, 2007. 
SEC. 236. ENHANCED DEDUCTION FOR QUALIFIED COM-
PUTER CONTRIBUTIONS. 
(a) IN GENERAL.—Subparagraph (G) of section 
170(e)(6) (relating to termination) is amended by striking 
‘‘December 31, 2007’’ and inserting ‘‘December 31, 
2008’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to contributions made during tax-
able years beginning after December 31, 2007. 
SEC. 237. BASIS ADJUSTMENT TO STOCK OF S CORPORA-
TIONS 
MAKING 
CHARITABLE 
CONTRIBU-
TIONS OF PROPERTY. 
(a) IN GENERAL.—The last sentence of section 
1367(a)(2) (relating to decreases in basis) is amended by 
striking ‘‘December 31, 2007’’ and inserting ‘‘December 
31, 2008’’. 
(b) TECHNICAL AMENDMENT RELATED TO SECTION 
1203 OF THE PENSION PROTECTION ACT OF 2006.—Sub-
section (d) of section 1366 is amended by adding at the 
end the following new paragraph: 
VerDate Aug 31 2005 
02:04 Oct 31, 2007
Jkt 069200
PO 00000
Frm 00020
Fmt 6652
Sfmt 6201
E:\BILLS\H3996.IH
H3996
bajohnson on PROD1PC69 with BILLS
HR 3996 PCS
which it is formally called into session without regard to 
whether legislation was considered on such day.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to taxable years beginning after 
December 31, 2007. 
Subtitle B—Extenders Primarily 
Affecting Businesses 
SEC. 321. RESEARCH CREDIT. 
(a) IN GENERAL.—Subparagraph (B) of section 
41(h)(1) (relating to termination) is amended by striking 
‘‘December 31, 2007’’ and inserting ‘‘December 31, 
2008’’. 
(b) CONFORMING AMENDMENT.—Subparagraph (D) 
of section 45C(b)(1) (relating to qualified clinical testing 
expenses) is amended by striking ‘‘December 31, 2007’’ 
and inserting ‘‘December 31, 2008’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred after 
December 31, 2007. 
SEC. 322. INDIAN EMPLOYMENT CREDIT. 
(a) IN GENERAL.—Subsection (f) of section 45A (re-
lating to termination) is amended by striking ‘‘December 
31, 2007’’ and inserting ‘‘December 31, 2008’’. 
VerDate Aug 31 2005 
01:05 Nov 15, 2007
Jkt 038715
PO 00000
Frm 00014
Fmt 6652
Sfmt 6201
E:\BILLS\H3996.PCS
H3996
hmoore on PRODPC68 with HMBILLS