datamatters24/research-document-archive huggingface dataset:
(2) in subparagraph (D), by striking the period
and inserting ‘‘; and’’; and
(3) by adding at the end the following new sub-
paragraph:
‘‘(E) a master netting agreement partici-
pant that receives a transfer in connection with
a master netting agreement takes for value to
the extent of such transfer, but only to the ex-
tent that such participant would take for value
under paragraph (B), (C), or (D) for each indi-
vidual contract covered by the master netting
agreement in issue.’’.
(g) TERMINATION OR ACCELERATION OF SECURITIES
CONTRACTS.—Section 555 of title 11, United States Code,
is amended—
(1) by amending the section heading to read
‘‘Contractual right to liquidate, termi-
nate, or accelerate a securities contract’’;
and
(2) in the first sentence, by striking ‘‘liquida-
tion’’ and inserting ‘‘liquidation, termination, or ac-
celeration’’.
(h) TERMINATION OR ACCELERATION OF COMMOD-
ITIES OR FORWARD CONTRACTS.—Section 556 of title 11,
United States Code, is amended—
HR 4104 PP
services as authorized by 5 U.S.C. 3109 and 3 U.S.C. 105;
subsistence expenses as authorized by 3 U.S.C. 105, which
shall be expended and accounted for as provided in that
section; hire of passenger motor vehicles, newspapers,
periodicals, teletype news service, and travel (not to exceed
$100,000 to be expended and accounted for as provided
by 3 U.S.C. 103); and not to exceed $19,000 for official
entertainment expenses, to be available for allocation with-
in the Executive Office of the President, $52,344,000:
Provided, That $10,100,000 of the funds appropriated
shall be available for reimbursements to the White House
Communications Agency.
EXECUTIVE RESIDENCE AT THE WHITE HOUSE
OPERATING EXPENSES
For the care, maintenance, repair and alteration, re-
furnishing, improvement, heating, and lighting, including
electric power and fixtures, of the Executive Residence at
the White House and official entertainment expenses of
the President, $8,061,000, to be expended and accounted
for as provided by 3 U.S.C. 105, 109, 110, and 112–114:
Provided, That such amount shall not be available for ex-
penses for domestic staff overtime.
REIMBURSABLE EXPENSES
For the reimbursable expenses of the Executive Resi-
dence at the White House, such sums as may be nec-
essary: Provided, That all reimbursable operating expenses
HR 4104 PP
INFORMATION SYSTEMS
For necessary expenses of the Internal Revenue Serv-
ice for information systems and telecommunications sup-
port, including developmental information systems and
operational information systems; the hire of passenger
motor vehicles (31 U.S.C. 1343(b)); and services as au-
thorized by 5 U.S.C. 3109, at such rates as may be deter-
mined by the Commissioner, $1,224,032,000, which shall
be available until September 30, 2000, and of which
$125,000,000 shall be available only for improvements to
customer service and restructuring and reform of the In-
ternal Revenue Service.
INFORMATION TECHNOLOGY INVESTMENTS
For necessary expenses of the Internal Revenue Serv-
ice, $210,000,000, to remain available until expended, for
the capital asset acquisition of information technology sys-
tems, including management and related contractual costs
of such acquisition, and including contractual costs associ-
ated with operations authorized by 5 U.S.C. 3109: Pro-
vided, That none of these funds is available for obligation
until September 30, 1999: Provided further, That none of
these funds shall be obligated until the Internal Revenue
Service and the Department of the Treasury submit to
Congress for approval, a plan for expenditure that: (1) im-
plements the Internal Revenue Service’s Modernization
Blueprint submitted to Congress on May 15, 1997; (2)
HR 4104 PP
meets the information systems investment guidelines es-
tablished by the Office of Management and Budget and
in the fiscal year 1998 budget; (3) is reviewed and ap-
proved by the Office of Management and Budget, the De-
partment of the Treasury’s IRS Management Board, and
is reviewed by the General Accounting Office; (4) meets
the requirements of the May 15, 1997 Internal Revenue
Service’s Systems Life Cycle program; and (5) is in com-
pliance with acquisition rules, requirements, guidelines,
and systems acquisition management practices of the Fed-
eral Government.
ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE
SERVICE
SECTION 101. Not to exceed 5 percent of any appro-
priation made available in this Act to the Internal Revenue
Service may be transferred to any other Internal Revenue
Service appropriation upon the advance approval of the
House and Senate Committees on Appropriations.
SEC. 102. The Internal Revenue Service shall main-
tain a training program to ensure that Internal Revenue
Service employees are trained in taxpayers’ rights, in deal-
ing courteously with the taxpayers, and in cross-cultural
relations.
SEC. 103. The funds provided in this Act for the In-
ternal Revenue Service shall be used to provide, as a mini-
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Internet Tax Freedom
Act’’.
SEC. 2. MORATORIUM ON CERTAIN TAXES.
(a) AMENDMENT.—Title 4 of the United States Code
is amended by adding at the end the following:
‘‘CHAPTER 6—MORATORIUM ON CERTAIN TAXES
‘‘Sec.
‘‘151. Moratorium.
‘‘152. Advisory commission on electronic commerce.
‘‘153. Legislative recommendations.
‘‘154. Expedited consideration of legislative recommendations.
‘‘155. Definitions.
‘‘§ 151. Moratorium
‘‘(a) MORATORIUM.—For a period of 3 years follow-
ing the date of the enactment of this chapter, neither any
State, nor any political subdivision thereof, shall impose,
assess, collect, or attempt to collect—
‘‘(1) taxes on Internet access;
‘‘(2) bit taxes; or
‘‘(3) multiple or discriminatory taxes on elec-
tronic commerce.
‘‘(b) EXCEPTION TO MORATORIUM.—(1) Subject to
paragraph (2), the moratorium in subsection (a)(1) shall
not apply to the following taxes (as applicable), as in effect
on the date of the enactment of this chapter, on Internet
access:
173 
(iii) by adding at the end the fol-
lowing: 
‘‘(B) Subsequent to any re-exportation described 
in subparagraph (A), a controlled substance may con-
tinue to be exported from any country that is a mem-
ber of the European Economic Area to any other such 
country, provided that— 
‘‘(i) the conditions applicable with respect 
to the first country under paragraphs (1), (2), 
(3), (4), (6), and (7) are met by each subsequent 
country from which the controlled substance is 
exported pursuant to this paragraph; and 
‘‘(ii) the conditions applicable with respect 
to the second country under such paragraphs are 
met by each subsequent country to which the con-
trolled substance is exported pursuant to this 
paragraph.’’; and 
(B) in paragraph (6)— 
(i) by striking ‘‘(6)’’ and inserting 
‘‘(6)(A)’’; and 
(ii) by adding at the end the following: 
‘‘(B) In the case of re-exportation among mem-
bers of the European Economic Area, within 30 days 
after each re-exportation, the person who exported the 
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‘‘
9902.32.27
C.I. Pigment Yellow
154 Butanamide,
N-(2,3-dihydro-2-
oxo-1H-
benzimidazol-5-yl)-
3-oxo-2-[[2-
(trifluoro-meth-
yl)phenyl]azo]-
(CAS No. 068134–
22–5) (provided for
in subheading
3204.17.60) .............
Free
No change
No change
On or before
12/31/2002
’’.
SEC. 2034. C.I. PIGMENT YELLOW 180.
Subchapter II of chapter 99 of the Harmonized Tariff
Schedule of the United States is amended by inserting in
numerical sequence the following new heading:
‘‘
9902.32.22
C.I. Pigment Yellow
180 Butanamide,
2,2′-[1-2,-
ethanediylbis-(oxy-
2,1-phenyleneazo)
]bis[N-(2,3-dihydro-
2-oxo-1H-
benzimidazol-5-yl)-
3-oxo- (provided for
in subheading
3204.17.60) .............
Free
No change
No change
On or before
12/31/2002
’’.
SEC. 2035. C.I. PIGMENT YELLOW 191.
Subchapter II of chapter 99 of the Harmonized Tariff
Schedule of the United States is amended by inserting in
numerical sequence the following new heading:
‘‘
9902.32.28
Benzenesulfonic
acid, 4-chloro-2-[[5-
hydroxy-3-methyl-1-
(3-sulfophenyl)-1H-
pyrazol-4-yl]azo]-5-
methyl-,calcium salt
(1:1) (C.I. Pigment
Yellow 191) (pro-
vided for in sub-
heading 3204.17.60)
Free
No change
No change
On or before
12/31/2002
’’.
SEC. 2036. KN001.
Subchapter II of chapter 99 of the Harmonized Tariff
Schedule of the United States is amended by inserting in
numerical sequence the following new heading:
‘‘
9902.32.04
Butanamide, N,N′-
(3,3′dimethyl [1,1′-
biphenyl] -4,4′-
diyl) bis[2-[2,4-
dichloropheny-
l)azo]-3-oxo- (C.I.
Pigment Yellow
16) (provided for
in subheading
3204.17.04) ..........
Free
No change
No change
On or before
12/31/2002
’’.
SEC. 2033. C.I. PIGMENT YELLOW 154.
Subchapter II of chapter 99 of the Harmonized Tar-
iff Schedule of the United States is amended by inserting
in numerical sequence the following new heading:
‘‘
9902.32.27
C.I. Pigment Yel-
low 154
Butanamide, N-
(2,3-dihydro-2-oxo-
1H-benzimidazol-5-
yl)-3-oxo-2-[[2-
(trifluoro-meth-
yl)phenyl]azo]-
(CAS No. 068134–
22–5) (provided for
in subheading
3204.17.60) ..........
Free
No change
No change
On or before
12/31/2002
’’.
SEC. 2034. C.I. PIGMENT YELLOW 180.
Subchapter II of chapter 99 of the Harmonized Tar-
iff Schedule of the United States is amended by inserting
in numerical sequence the following new heading:
‘‘
9902.32.22
C.I. Pigment Yel-
low 180
Butanamide, 2,2′-
[1-2,-ethanediylbis-
(oxy-2,1-
phenyleneazo)
]bis[N-(2,3-
dihydro-2-oxo-1H-
benzimidazol-5-yl)-
3-oxo- (provided
for in subheading
3204.17.60) ..........
Free
No change
No change
On or before
12/31/2002
’’.
SEC. 2035. C.I. PIGMENT YELLOW 191.
Subchapter II of chapter 99 of the Harmonized Tar-
iff Schedule of the United States is amended by inserting
in numerical sequence the following new heading:
‘‘
9902.32.28
Benzenesulfonic
acid, 4-chloro-2-
[[5-hydroxy-3-
methyl-1-(3-
sulfophenyl)-1H-
pyrazol-4-yl]azo]-5-
methyl-,calcium
salt (1:1) (C.I. Pig-
ment Yellow 191)
(provided for in
subheading
3204.17.60) ..........
Free
No change
No change
On or before
12/31/2002
’’.
SEC. 2036. KN001.
Subchapter II of chapter 99 of the Harmonized Tar-
iff Schedule of the United States is amended by inserting
in numerical sequence the following new heading:
‘‘
9902.30.05
2-4-dichlon-5-
hydrozyhydrazine
hydrochloride (CAS
No. 189573–21–5)
(provided for in
subheading
2928.00.25) ..........
Free
No change
No change
On or before
12/31/00
’’.
SEC. 2037. DEMT.
Subchapter II of chapter 99 of the Harmonized Tar-
iff Schedule of the United States is amended by inserting
in numerical sequence the following new heading:
‘‘
9902.32.50
N,N-diethyl-m-to-
luidine (DEMT)
(CAS No. 91–67–
8) (provided for
in subheading
2921.43.80) ........
Free
No change
No change
On or before
12/31/2000
’’.
SEC. 2038. IN–W4280.
Subchapter II of chapter 99 of the Harmonized Tar-
iff Schedule of the United States is amended by inserting
in numerical sequence the following new heading:
(b) ALTERNATIVE COMMEMORATION
FOR CERTAIN
SPOUSES.—Such section is further amended by adding at
the end the following new subsection:
‘‘(e)(1) When the Secretary has furnished a headstone
or marker under subsection (a) for the unmarked grave of
an individual, the Secretary shall, if feasible, add a memo-
rial inscription to that headstone or marker rather than
furnishing a separate headstone or marker under that sub-
section for the surviving spouse of such individual.
‘‘(2) When the Secretary has furnished a memorial
headstone or marker under subsection (b) for purposes of
commemorating a veteran or an individual who died in the
active military, naval, or air service, the Secretary shall,
if feasible, add a memorial inscription to that headstone
or marker rather than furnishing a separate memorial
headstone or marker under that subsection for the surviving
spouse of such individual.’’.
(c) MEMORIAL AREAS.—Section 2403(b) is amended
to read as follows:
‘‘(b) Under regulations prescribed by the Secretary,
group memorials may be placed to honor the memory of
groups of individuals referred to in subsection (a), and ap-
propriate memorial headstones and markers may be placed
to honor the memory of individuals referred to in subsection
(a) and section 2306(b) of this title.’’.
HR 702 RFS 
(1) IN
GENERAL.—The Department of Com-
merce, in consultation with the Department of En-
ergy, and other departments as appropriate, shall 
conduct a study of the State and national implica-
tions of lifting the crude oil export ban with respect 
to consumers and the economy. 
(2) CONTENTS.—The study conducted under 
paragraph (1) shall include an analysis of— 
(A) the economic impact that exporting 
crude oil will have on the economy of the 
United States; 
(B) the economic impact that exporting 
crude oil will have on consumers, taking into 
account impacts on energy prices; 
(C) the economic impact that exporting 
crude oil will have on domestic manufacturing, 
taking into account impacts on employment; 
and 
(D) the economic impact that exporting 
crude oil will have on the refining sector, taking 
into account impacts on employment. 
(3) REPORT TO CONGRESS.—Not later than 1 
year after the date of enactment of this Act, the Bu-
reau of Industry and Security shall submit to Con-
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SEC. 2. REPEAL OF RENEWABLE FUEL PROGRAM. 
Section 211(o) of the Clean Air Act (42 U.S.C. 
7545(o)) is repealed. 
Æ 
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‘‘(A) STATE
OF
CONNECTICUT.—Section 12–
407(2)(i)(A) of the General Statutes of Connecticut.
‘‘(B) 
STATE
OF
WISCONSIN.—Section
77.52(2)(a)5 of the Wisconsin Statutes (1995–96).
‘‘(C) STATE OF IOWA.—Section 422.43(1) of
the Code of Iowa (1997).
‘‘(D) STATE OF NORTH DAKOTA.—North Da-
kota Century Code 57–39.2 and 57–34.
‘‘(E) STATE OF SOUTH DAKOTA.—South Da-
kota Codified Law Annotated 10–45–5.
‘‘(F) STATE
OF
NEW
MEXICO.—New Mexico
Statutes Annotated 7–9–3.
‘‘(G) STATE OF TENNESSEE.—Tennessee Code
Annotated 67–6–221, 67–6–102(23)(iii), and 67–6–
702(g).
‘‘(H) STATE OF OHIO.—Chapter 5739 of the
Ohio Revised Code.
‘‘(2)(A) Paragraph (1) shall apply with respect to a
tax referred to in such paragraph only if the referenced
State enacts, during the 1–year period beginning on the
date of the enactment of this chapter, a law to expressly
affirm that such tax is imposed on Internet access.
‘‘(B) A State that satisfies the requirement specified
in subparagraph (A) shall be deemed to have satisfied
such requirement immediately after the enactment of this
portionate share of such taxes, including an exam-
ination of collection of sales or use tax by small vol-
ume remote sellers only in the State of origin;
‘‘(7) examining ways to simplify the interstate
administration of sales and use tax on remote com-
merce, including a review of the need for a single or
uniform tax registration, single or uniform tax re-
turns, simplified remittance requirements, and sim-
plified administrative procedures;
‘‘(8) examining the need for an independent
third party collection system that would utilize the
Internet to further simplify sales and use tax admin-
istration and collection;
‘‘(9) reviewing the efforts of States to collect
sales and use taxes owed on purchases from remote
sellers, as well as review the appropriateness of in-
creased activities by States to collect sales and use
taxes directly from customers of remote sellers;
‘‘(10) examining the level of contacts sufficient
to permit a State to impose a sales or use tax on
remote commerce that would subject a remote seller
to collection obligations imposed by the State, in-
cluding—
years 2006 through 2009’’ and inserting ‘‘$100,000,000 
for each of the fiscal years 2016 through 2019’’. 
Æ 
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105TH CONGRESS
2D SESSION
H. R. 4105
AN ACT
To establish a national policy against State and local inter-
ference with interstate commerce on the Internet, to
exercise congressional jurisdiction over interstate com-
merce by establishing a moratorium on the imposition
of exactions that would interfere with the free flow of
commerce via the Internet, to establish a national policy
against Federal and State regulation of Internet access
and online services, and for other purposes.
least one who is employed by or affiliated
with a person also engaged in mail order
commerce), and one shall be an individual
employed by or affiliated with a person en-
gaged in software publishing.
‘‘(2) APPOINTMENTS.—Appointments to the
Commission shall be made not later than 45 days
after the date of enactment of this chapter. The
chairperson shall be selected not later than 60 days
after the date of the enactment of this chapter.
‘‘(c) ACCEPTANCE
OF GIFTS
AND GRANTS.—The
Commission may accept, use, and dispose of gifts or
grants of services or property, both real and personal, for
purposes of aiding or facilitating the work of the Commis-
sion. Gifts or grants not used at the expiration of the
Commission shall be returned to the donor or grantor.
‘‘(d) OTHER RESOURCES.—The Commission shall
have reasonable access to materials, resources, data, and
other information from the Department of Justice, the
Department of Commerce, and the Department of the
Treasury. The Commission shall also have reasonable ac-
cess to use the facilities of the Department of Justice, the
Department of Commerce, and the Department of the
Treasury for purposes of conducting meetings.
‘‘(e) SUNSET.—The existence of the Commission
shall terminate—
‘‘(1) when the last of the committees of juris-
diction referred to in section 154 concludes consider-
ation of the legislation proposed under section 153;
or
‘‘(2) 3 years after the date of the enactment of
this chapter,
whichever occurs first.
‘‘(f) RULES OF THE COMMISSION.—
‘‘(1) Sixteen members of the Commission shall
constitute a quorum for conducting the business of
the Commission.
‘‘(2) Any meetings held by the Commission
shall be duly noticed at least 14 days in advance and
shall be open to the public.
‘‘(3) The Commission may adopt other rules as
needed.
‘‘(g) DUTIES OF THE COMMISSION.—The duties of
the Commission, to be carried out in consultation with the
National Tax Association Communications and Electronic
Commerce Tax Project, and other interested persons, may
include—
‘‘(c) SENIOR JUDGES.—(1) Any immigration appeals
or trial judge of the Immigration Court who has retired
from regular active service under subchapter III of chap-
ter 83 of title 5, United States Code, shall be known and
designated as a senior immigration appeals or trial judge
and may perform duties as an immigration appeals or trial
judge when recalled pursuant to paragraph (2).
‘‘(2) The chief immigration appeals judge may recall
any senior immigration appeals or trial judge, with such
judge’s consent, to perform such duties as an immigration
appeals or trial judge and for such period of time as such
chief judge may specify.
‘‘(3) Any senior immigration appeals or trial judge
performing duties pursuant to this section shall not be
counted as an immigration judge for purposes of the num-
ber of judgeships authorized by subsection (a).
‘‘(4) Any senior immigration appeals or trial judge,
while performing duties pursuant to this section, shall be
paid the same allowances for travel and other expenses
as an immigration appeals or trial judge in active service.
Such senior immigration appeals or trial judge shall also
receive from the Immigration Court supplemental pay in
an amount sufficient, when added to his civil service re-
tirement annuity, to equal the salary of an immigration
appeals or trial judge in active service for the same period
(d) EFFECTIVE DATE.—The amendments made by
subsections (a) and (b) shall apply to deaths occurring after
the date of the enactment of this Act.
SEC. 402. MERCHANT MARINER BURIAL AND CEMETERY
BENEFITS.
(a) BENEFITS.—Part G of subtitle II of title 46,
United States Code, is amended by inserting after chapter
111 the following new chapter:
‘‘CHAPTER 112—MERCHANT MARINER
BENEFITS
‘‘Sec.
‘‘11201. Eligibility for veterans’ burial and cemetery benefits.
‘‘11202. Qualified service.
‘‘11203. Documentation of qualified service.
‘‘11204. Processing fees.
‘‘§ 11201. Eligibility for veterans’ burial and cemetery
benefits
‘‘(a) ELIGIBILITY.—
‘‘(1) IN GENERAL.—The qualified service of a
person referred to in paragraph (2) shall be consid-
ered to be active duty in the Armed Forces during a
period of war for purposes of eligibility for benefits
under the following provisions of title 38:
‘‘(A) Chapter 23 (relating to burial bene-
fits).
‘‘(B) Chapter 24 (relating to interment in
national cemeteries).
HR 4106 IH
EES.—Subparagraph (A) of section 10274(n)(2) of the In-
ternal Revenue Code of 1986 is amended by inserting
‘‘(1),’’ before ‘‘(2)’’.
(b) EFFECTIVE DATE.—The amendment made by
this section shall apply to activities taking place after De-
cember 31, 1998.
Æ
‘‘(ii) the Secretary shall accept or decline to 
accept such letter of intent; 
‘‘(B)(i) if the Secretary accepts the letter of 
intent, a requestor shall submit a qualification 
plan to the Secretary; and 
‘‘(ii) the Secretary shall accept or decline to 
accept the qualification plan; and 
‘‘(C)(i) if the Secretary accepts the quali-
fication plan, the requestor submits to the Sec-
retary a full qualification package; 
‘‘(ii) the Secretary shall determine whether 
to accept such qualification package for review; 
and 
‘‘(iii) if the Secretary accepts such quali-
fication package for review, the Secretary shall 
conduct such review in accordance with this sec-
tion. 
‘‘(2) ACCEPTANCE
AND
REVIEW
OF
SUBMIS-
SIONS.— 
‘‘(A) IN GENERAL.—The succeeding provi-
sions of this paragraph shall apply with respect 
to the treatment of a letter of intent, a qualifica-
tion plan, or a full qualification package sub-
mitted under paragraph (1) (referred to in this 
paragraph as ‘qualification submissions’). 
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I
105TH CONGRESS
2D SESSION
H. R. 4106
To amend the Internal Revenue Code of 1986 to allow businesses a deduction
for meals provided employees on premise, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
JUNE 22, 1998
Mr. ABERCROMBIE 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 busi-
nesses a deduction for meals provided employees on
premise, 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 ‘‘Fairness to Employees
for Meals in the Workplace Act of 1998’’.
SEC. 2. ALLOWING BUSINESS DEDUCTION FOR FOOD AND
MEALS PROVIDED EMPLOYEES ON PREMISE.
(a) LIMITATION ON DEDUCTION FOR MEALS AND
ENTERTAINMENT EXPENSES NOT TO APPLY TO FOOD
AND BEVERAGES FURNISHED ON PREMISE TO EMPLOY-