datamatters24/research-document-archive huggingface dataset:
I 
118TH CONGRESS 
2D SESSION 
H. R. 7023 
To amend section 404 of the Federal Water Pollution Control Act to codify 
certain regulatory provisions relating to nationwide permits for dredged 
or fill material, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 17, 2024 
Mr. ROUZER introduced the following bill; which was referred to the 
Committee on Transportation and Infrastructure 
A BILL 
To amend section 404 of the Federal Water Pollution Con-
trol Act to codify certain regulatory provisions relating 
to nationwide permits for dredged or fill material, 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 ‘‘Nationwide Permitting 
Improvement Act’’. 
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SEC. 2. PERMITS FOR DREDGED OR FILL MATERIAL. 
(a) IN GENERAL.—Section 404(e) of the Federal 
Water Pollution Control Act (33 U.S.C. 1344) is amend-
ed— 
(1) by striking ‘‘(e)(1) In carrying’’ and insert-
ing the following: 
‘‘(e) GENERAL PERMITS ON STATE, REGIONAL, OR 
NATIONWIDE BASIS.— 
‘‘(1) PERMITS AUTHORIZED.—In carrying’’; 
(2) in paragraph (2)— 
(A) by striking ‘‘(2) No general’’ and in-
serting the following: 
‘‘(2) TERM.—No general’’; and 
(B) by striking ‘‘five years’’ and inserting 
‘‘ten years’’; and 
(3) by adding at the end the following: 
‘‘(3) CONSIDERATIONS.—In determining the en-
vironmental effects of an activity under paragraph 
(1) or (2), the Secretary shall consider only the ef-
fects of any discharge of dredged or fill material re-
sulting from such activity. 
‘‘(4) NATIONWIDE PERMITS FOR LINEAR INFRA-
STRUCTURE PROJECTS.— 
‘‘(A) IN GENERAL.—Notwithstanding any 
other provision of this section, the Secretary 
shall maintain a general permit on a nationwide 
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‘‘(1) shall apply to such expenditures paid or 
incurred in taxable years beginning after December 
31, 2025, and 
‘‘(2) shall not apply to such expenditures paid 
or incurred in taxable years beginning on or before 
such date.’’. 
(b) REINSTATEMENT OF EXPENSING FOR DOMESTIC 
RESEARCH AND EXPERIMENTAL EXPENDITURES.—Part 
VI of subchapter B of chapter 1 is amended by inserting 
after section 174 the following new section: 
‘‘SEC. 174A. TEMPORARY RULES FOR DOMESTIC RESEARCH 
AND EXPERIMENTAL EXPENDITURES. 
‘‘(a) TREATMENT AS EXPENSES.—Notwithstanding 
section 263, there shall be allowed as a deduction any do-
mestic research or experimental expenditures which are 
paid or incurred by the taxpayer during the taxable year. 
‘‘(b) DOMESTIC RESEARCH OR EXPERIMENTAL EX-
PENDITURES.—For purposes of this section, the term ‘do-
mestic research or experimental expenditures’ means re-
search or experimental expenditures paid or incurred by 
the taxpayer in connection with the taxpayer’s trade or 
business other than such expenditures which are attrib-
utable to foreign research (within the meaning of section 
41(d)(4)(F)). 
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basis for linear infrastructure projects that do 
not result in the loss of greater than 1⁄2-acre of 
waters of the United States for each single and 
complete project (as defined in section 330.2 of 
title 33, Code of Federal Regulations (as in ef-
fect on the date of enactment of this para-
graph)). 
‘‘(B) DEFINITION OF LINEAR INFRASTRUC-
TURE PROJECT.—In this paragraph, the term 
‘linear infrastructure project’ means a project 
to carry out any activity required for the con-
struction, expansion, maintenance, modification, 
or removal of infrastructure and associated fa-
cility for the transmission from a point of origin 
to a terminal point of communications or elec-
tricity or the transportation from a point of ori-
gin to a terminal point of people, water, waste-
water, carbon dioxide, or fuel or hydrocarbons 
(in the form of a liquid, liquescent, gaseous, or 
slurry substance or supercritical fluid), includ-
ing oil and gas pipeline facilities. 
‘‘(5) REISSUANCE OF NATIONWIDE PERMITS.— 
In determining whether to reissue a general permit 
issued under this subsection on a nationwide basis— 
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‘‘(A) no consultation with an applicable 
State pursuant to section 6(a) of the Endan-
gered Species Act of 1973 (16 U.S.C. 1535(a)) 
is required; 
‘‘(B) no consultation with a Federal agen-
cy pursuant to section 7(a)(2) of such Act (16 
U.S.C. 1536(a)(2)) is required; and 
‘‘(C) the requirements of section 102(2)(C) 
of the National Environmental Policy Act of 
1969 (42 U.S.C. 4332(2)(C)) shall be satisfied 
by preparing an environmental assessment with 
respect to such general permit.’’. 
(b) ADMINISTRATION OF NATIONWIDE PERMIT PRO-
GRAM.—In carrying out section 404(e) of the Federal 
Water Pollution Control Act (33 U.S.C. 1344), the Sec-
retary of the Army, acting through the Chief of Engineers, 
may not finalize or implement any modification to— 
(1) general condition 15 (relating to single and 
complete projects), as included in the final rule titled 
‘‘Reissuance and Modification of Nationwide Per-
mits’’ and published on January 13, 2021, by the 
Department of the Army, Corps of Engineers (86 
Fed. Reg. 2868); 
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(2) the definition of single and complete linear 
project, as included in such final rule (86 Fed. Reg. 
2877); or 
(3) the definition of single and complete 
project, as included in section 330.2 of title 33, Code 
of Federal Regulations (as in effect on the date of 
enactment of this Act). 
Æ 
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SEC. 3. FEDERAL GENERAL PERMITS. 
Section 402(a) of the Federal Water Pollution Control 
Act (33 U.S.C. 1342(a)) is amended by adding at the end 
the following: 
‘‘(6)(A) The Administrator is authorized to issue gen-
eral permits under this section for discharges of similar 
types from similar sources. 
‘‘(B) The Administrator may require submission of a 
notice of intent to be covered under a general permit issued 
under this section, including additional information that 
the Administrator determines necessary. 
‘‘(C) If a general permit issued under this section will 
expire and the Administrator decides not to issue a new 
general permit for discharges similar to those covered by 
the expiring general permit, the Administrator shall pub-
lish in the Federal Register a notice of such decision at least 
two years prior to the expiration of the general permit. 
‘‘(D) If a general permit issued under this section ex-
pires and the Administrator has not published a notice in 
accordance with subparagraph (C), until such time as the 
Administrator issues a new general permit for discharges 
similar to those covered by the expired general permit, the 
Administrator shall— 
‘‘(i) continue to apply the terms, conditions, and 
requirements of the expired general permit to any dis-
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(2) by striking clauses (ii), (iii), and (iv), and 
redesignating clause (v) as clause (ii). 
(b) PROPERTY WITH LONGER PRODUCTION PERI-
ODS.—Section 168(k)(6)(B) is amended— 
(1) in clause (i)— 
(A) by striking ‘‘2024’’ and inserting 
‘‘2027’’, and 
(B) by adding ‘‘and’’ at the end, and 
(2) by striking clauses (ii), (iii), and (iv), and 
redesignating clause (v) as clause (ii). 
(c) PLANTS BEARING FRUITS AND NUTS.—Section 
168(k)(6)(C) is amended— 
(1) in clause (i)— 
(A) by striking ‘‘2023’’ and inserting 
‘‘2026’’, and 
(B) by adding ‘‘and’’ at the end, and 
(2) by striking clauses (ii), (iii), and (iv), and 
redesignating clause (v) as clause (ii). 
(d) EFFECTIVE DATES.— 
(1) IN
GENERAL.—Except as otherwise pro-
vided in this subsection, the amendments made by 
this section shall apply to property placed in service 
after December 31, 2022. 
(2) PLANTS BEARING FRUITS AND NUTS.—The 
amendments made by subsection (c) shall apply to 
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specified plants planted or grafted after December 
31, 2022. 
SEC. 204. INCREASE IN LIMITATIONS ON EXPENSING OF DE-
PRECIABLE BUSINESS ASSETS. 
(a) IN GENERAL.—Section 179(b) is amended— 
(1) by striking ‘‘$1,000,000’’ in paragraph (1) 
and inserting ‘‘$1,290,000’’, and 
(2) by striking ‘‘$2,500,000’’ in paragraph (2) 
and inserting ‘‘$3,220,000’’. 
(b) INFLATION ADJUSTMENT.—Section 179(b)(6) is 
amended— 
(1) by striking ‘‘2018’’ and inserting ‘‘2024 
(2018 in the case of the dollar amount in paragraph 
(5)(A))’’, and 
(2) by striking ‘‘ ‘calendar year 2017’’ and in-
serting ‘‘ ‘calendar year 2024’ (‘calendar year 2017’ 
in the case of the dollar amount in paragraph 
(5)(A))’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service in 
taxable years beginning after December 31, 2023. 
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purpose of processing by another 
trade or business, 
‘‘(IV) the maintenance of a fixed 
place of business solely for the pur-
pose of purchasing goods or merchan-
dise, or of collecting information, for 
the trade or business, 
‘‘(V) the maintenance of a fixed 
place of business solely for the pur-
pose of carrying on, for the trade or 
business, any other activity of a pre-
paratory or auxiliary character, or 
‘‘(VI) the maintenance of a fixed 
place of business solely for any com-
bination of the activities mentioned in 
subclauses (I) through (V), provided 
that the overall activity of the fixed 
place of business resulting from this 
combination is of a preparatory or 
auxiliary character. 
‘‘(ii) BROKERS
AND
OTHER
INDE-
PENDENT
AGENTS.—A trade or business 
shall not be considered to have a perma-
nent establishment in a country merely be-
cause it carries on business in such coun-
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HR 7024 PCS
(3) OPTIONAL
10-YEAR
WRITEOFF.—Section 
59(e)(2)(B) is amended by striking ‘‘section 174(a) 
(relating to research and experimental expendi-
tures)’’ and inserting ‘‘section 174A(a) (relating to 
temporary rules for domestic research and experi-
mental expenditures)’’. 
(4) QUALIFIED SMALL ISSUE BONDS.—Section 
144(a)(4)(C)(iv) is amended by striking ‘‘174(a)’’ 
and inserting ‘‘174A(a)’’. 
(5) 
START-UP
EXPENDITURES.—Section 
195(c)(1) is amended by striking ‘‘or 174’’ in the 
last sentence and inserting ‘‘174, or 174A’’. 
(6) CAPITAL EXPENDITURES.— 
(A) Section 263(a)(1)(B) is amended by 
inserting ‘‘ or 174A’’ after ‘‘174’’. 
(B) Section 263A(c)(2) is amended by in-
serting ‘‘or 174A’’ after ‘‘174’’. 
(7) ACTIVE
BUSINESS
COMPUTER
SOFTWARE 
ROYALTIES.—Section 543(d)(4)(A)(i) is amended by 
inserting ‘‘174A,’’ after ‘‘174,’’. 
(8) SOURCE
RULES.—Section 864(g)(2) is 
amended in the last sentence— 
(A) by striking ‘‘treated as deferred ex-
penses under subsection (b) of section 174’’ and 
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HR 7326 RDS
ical Health Act (Public Law 111–5, div. A, title 
XIII, 42 U.S.C. 300jj note) is amended— 
(i) in the paragraph heading, by strik-
ing ‘‘FACA’’ and inserting ‘‘CHAPTER 10 
OF TITLE 5, UNITED STATES CODE’’; and 
(ii) in the paragraph text, by striking 
‘‘The Federal Advisory Committee Act (5 
U.S.C. App.)’’ and inserting ‘‘Chapter 10 
of title 5, United States Code,’’. 
(G) Section 1128C(a)(6)(I) of the Social 
Security Act (42 U.S.C. 1320a–7c(a)(6)(I)) is 
amended— 
(i) in the subparagraph heading, by 
striking ‘‘FACA’’ and inserting ‘‘CHAPTER 
10 OF TITLE 5, UNITED STATES CODE’’; 
and 
(ii) in the subparagraph text, by strik-
ing ‘‘the Federal Advisory Committee Act’’ 
and inserting ‘‘chapter 10 of title 5, 
United States Code,’’. 
(H) Section 4(e) of the Recognize, Assist, 
Include, Support, and Engage Family Care-
givers Act of 2017 (Public Law 115–119, 42 
U.S.C. 3030s note) is amended— 
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II 
Calendar No. 349 
118TH CONGRESS 
2D SESSION 
H. R. 7024 
IN THE SENATE OF THE UNITED STATES 
FEBRUARY 1, 2024 
Received 
MARCH 20, 2024 
Read the first time 
MARCH 21, 2024 
Read the second time and placed on the calendar 
AN ACT 
To make improvements to the child tax credit, to provide 
tax incentives to promote economic growth, to provide 
special rules for the taxation of certain residents of Tai-
wan with income from sources within the United States, 
to provide tax relief with respect to certain Federal disas-
ters, to make improvements to the low-income housing 
tax credit, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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HR 7024 PCS
SECTION 1. SHORT TITLE; TABLE OF CONTENTS; ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Tax Relief for American Families and Workers Act of 
2024’’. 
(b) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this Act an amend-
ment or repeal is expressed in terms of an amendment 
to, or repeal of, a section or other provision, the reference 
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986. 
(c) TABLE OF CONTENTS.—The table of contents of 
this Act is as follows: 
Sec. 1. Short title; table of contents; etc. 
TITLE I—TAX RELIEF FOR WORKING FAMILIES 
Sec. 101. Per-child calculation of refundable portion of child tax credit. 
Sec. 102. Increase in refundable portion. 
Sec. 103. Inflation of credit amount. 
Sec. 104. Rule for determination of earned income. 
Sec. 105. Special rule for certain early-filed 2023 returns. 
TITLE II—AMERICAN INNOVATION AND GROWTH 
Sec. 201. Deduction for domestic research and experimental expenditures. 
Sec. 202. Extension of allowance for depreciation, amortization, or depletion in 
determining the limitation on business interest. 
Sec. 203. Extension of 100 percent bonus depreciation. 
Sec. 204. Increase in limitations on expensing of depreciable business assets. 
TITLE III—INCREASING GLOBAL COMPETITIVENESS 
Subtitle A—United States-Taiwan Expedited Double-Tax Relief Act 
Sec. 301. Short title. 
Sec. 302. Special rules for taxation of certain residents of Taiwan. 
Subtitle B—United States-Taiwan Tax Agreement Authorization Act 
Sec. 311. Short title. 
Sec. 312. Definitions. 
Sec. 313. Authorization to negotiate and enter into agreement. 
Sec. 314. Consultations with Congress. 
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HR 7326 RDS
(i) in the subsection heading, by strik-
ing ‘‘FACA’’ and inserting ‘‘CHAPTER 10 
OF TITLE 5, UNITED STATES CODE’’; and 
(ii) in the subsection text, by striking 
‘‘The Federal Advisory Committee Act (5 
U.S.C. App.)’’ and inserting ‘‘Chapter 10 
of title 5, United States Code,’’. 
(I) Section 41003(a)(1)(D)(ii) of the Fix-
ing America’s Surface Transportation Act (42 
U.S.C. 4370m–2(a)(1)(D)(ii)) is amended by 
striking ‘‘the Federal Advisory Committee Act 
(5 U.S.C. App.)’’ and inserting ‘‘chapter 10 of 
title 5, United States Code’’. 
(J) Subsection (c)(5) of the Industries of 
the Future Act of 2020 (Public Law 116–283, 
div. H, title XCIV, §9412, 42 U.S.C. 6601 
note) is amended— 
(i) in the paragraph heading, by strik-
ing ‘‘FACA’’ and inserting ‘‘CHAPTER 10 OF 
TITLE 5, UNITED STATES CODE’’; and 
(ii) in the paragraph text, by striking 
‘‘The Federal Advisory Committee Act (5 
U.S.C. App.)’’ and inserting ‘‘Chapter 10 
of title 5, United States Code,’’. 
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I 
118TH CONGRESS 
2D SESSION 
H. R. 7033 
To amend the Internal Revenue Code of 1986 to apply a 6 percent excise 
tax on large endowments of certain private colleges and universities, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 18, 2024 
Mr. CALVERT 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 apply 
a 6 percent excise tax on large endowments of certain 
private colleges and universities, 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 ‘‘Woke Endowment Se-
curity Tax Act of 2024’’ or the ‘‘WEST Act of 2024’’. 
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I 
118TH CONGRESS 
2D SESSION 
H. R. 7027 
To amend title 1, United States Code, to clarify that certain tax exemptions 
are not treated as Federal financial assistance. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 17, 2024 
Mr. STEUBE (for himself, Mr. OGLES, Mr. LAMBORN, Mr. DUNCAN, Mr. 
CLINE, Mr. NEHLS, and Mr. WEBER of Texas) introduced the following 
bill; which was referred to the Committee on the Judiciary 
A BILL 
To amend title 1, United States Code, to clarify that certain 
tax exemptions are not treated as Federal financial as-
sistance. 
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 ‘‘Safeguarding Charity 
Act’’. 
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SEC. 2. FEDERAL FINANCIAL ASSISTANCE NOT TO INCLUDE 
CERTAIN TAX BENEFITS. 
(a) IN GENERAL.—Chapter 1 of title 1, United 
States Code, is amended by adding at the end the fol-
lowing new section: 
‘‘SEC. 9. FEDERAL FINANCIAL ASSISTANCE. 
‘‘In the case of any organization described in sub-
section (c) or (d) of section 501 of the Internal Revenue 
Code of 1986 or any organization described in section 
401(a) of such Code, for purposes of any Federal law, 
rule, or regulation, unless explicitly provided otherwise, 
the term ‘Federal financial assistance,’ or any other term 
referring to assistance provided by the Federal Govern-
ment, shall not include any exemption from Federal in-
come tax.’’. 
(b) CLERICAL AMENDMENT.—The table of contents 
for chapter 1 of title 1, United States Code, is amended 
by adding at the end the following new item: 
‘‘9. Federal financial assistance.’’. 
(c) RULE OF CONSTRUCTION.—Nothing in this sec-
tion or the amendments made by this section shall be con-
strued to imply that an exemption from Federal income 
taxes under section 501(a) of the Internal Revenue Code 
of 1986 constituted assistance from the Federal Govern-
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ment for periods before the date of the enactment of this 
Act. 
Æ 
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I 
118TH CONGRESS 
2D SESSION 
H. R. 7028 
To authorize the issuance of visas and admission of certain aliens, and 
their derivatives, who were selected to apply for diversity immigrant 
visas but were unable to be issued such visas or be admitted to the 
United States as a result of certain Presidential Proclamations, and 
for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 17, 2024 
Mr. TORRES of New York (for himself, Ms. CHU, Ms. LEE of California, Ms. 
KAMLAGER-DOVE, Ms. WILLIAMS of Georgia, Mr. CONNOLLY, Mr. FOS-
TER, Ms. BONAMICI, Mr. MEEKS, Mr. MFUME, Mr. QUIGLEY, Mr. JOHN-
SON
of Georgia, Ms. GARCIA
of Texas, Mr. BLUMENAUER, Mr. 
HUFFMAN, Mr. GARAMENDI, Mr. GRIJALVA, Mr. COHEN, Ms. ADAMS, 
Ms. ESHOO, Ms. WASSERMAN SCHULTZ, Ms. NORTON, Ms. VELA´ZQUEZ, 
Ms. DEAN of Pennsylvania, Mr. CLEAVER, Mr. TAKANO, Mr. CASTEN, 
Mr. CARSON, Ms. PINGREE, Ms. MOORE of Wisconsin, Ms. TOKUDA, Mr. 
VARGAS, Mr. TONKO, Ms. CLARKE of New York, Mrs. NAPOLITANO, Mrs. 
DINGELL, Mr. NICKEL, Mrs. WATSON COLEMAN, Mr. GARCI´A of Illinois, 
Mr. PHILLIPS, Mr. FROST, Mr. PETERS, Ms. MCCOLLUM, Ms. MENG, 
Ms. BALINT, Ms. CROCKETT, Mr. NORCROSS, Ms. SCHAKOWSKY, Mr. 
SCHIFF, Ms. TITUS, Ms. JACOBS, Mr. GREEN of Texas, Ms. ESCOBAR, 
Ms. BARRAGA´N, Mr. KHANNA, Mr. CA´RDENAS, Ms. BROWNLEY, Mr. 
ESPAILLAT, Mr. GOMEZ, Mr. MORELLE, Mr. POCAN, Mr. MCGOVERN, 
Mr. TRONE, Mr. SMITH of Washington, Mr. ROBERT GARCIA of Cali-
fornia, and Mr. KRISHNAMOORTHI) introduced the following bill; which 
was referred to the Committee on the Judiciary 
A BILL 
To authorize the issuance of visas and admission of certain 
aliens, and their derivatives, who were selected to apply 
for diversity immigrant visas but were unable to be 
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I 
118TH CONGRESS 
2D SESSION 
H. R. 7029 
To amend the Internal Revenue Code of 1986 to remove the differentiation 
between mead and low alcohol by volume wine for purposes of the 
tax imposed on wines. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 18, 2024 
Mr. BLUMENAUER (for himself and Mr. KELLY of Pennsylvania) 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 remove 
the differentiation between mead and low alcohol by vol-
ume wine for purposes of the tax imposed on wines. 
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 ‘‘Bubble Tax Mod-
ernization Act of 2024’’. 
SEC. 2. REMOVING DIFFERENTIATION BETWEEN MEAD AND 
LOW ALCOHOL BY VOLUME WINE. 
(a) IN GENERAL.—Section 5041(h) of the Internal 
Revenue Code of 1986 is amended to read as follows: 
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‘‘(h) LOW ALCOHOL BY VOLUME WINE.— 
‘‘(1) IN
GENERAL.—For purposes of sub-
sections (a) and (b)(1), low alcohol by volume wine 
shall be deemed to be still wines containing not more 
than 16 percent of alcohol by volume. 
‘‘(2) DEFINITION.—For purposes of this sec-
tion, the term ‘low alcohol by volume wine’ means a 
wine— 
‘‘(A) containing not more than 0.64 gram 
of carbon dioxide per hundred milliliters of 
wine, except that the Secretary may by regula-
tions prescribe such tolerances to this limitation 
as may be reasonably necessary in good com-
mercial practice, and 
‘‘(B) which contains less than 8.5 percent 
alcohol by volume.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to wine removed after December 
31, 2024. 
Æ 
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