datamatters24/research-document-archive huggingface dataset:
‘‘(B) GAIN
ALLOCATED
TO
PERIODS
OF 
NONQUALIFIED USE.—For purposes of subpara-
graph (A), gain shall be allocated to periods of 
nonqualified use based on the ratio which— 
‘‘(i) the aggregate periods of non-
qualified use during the period such prop-
erty was owned by the taxpayer, bears to 
‘‘(ii) the period such property was 
owned by the taxpayer. 
‘‘(C) PERIOD
OF
NONQUALIFIED
USE.— 
For purposes of this paragraph— 
‘‘(i) IN GENERAL.—The term ‘period 
of nonqualified use’ means any period 
(other than the portion of any period pre-
ceding January 1, 2008) during which the 
property is not used as the principal resi-
dence of the taxpayer or the taxpayer’s 
spouse or former spouse. 
‘‘(ii) EXCEPTIONS.—The term ‘period 
of nonqualified use’ does not include— 
‘‘(I) any portion of the 5-year pe-
riod described in subsection (a) which 
is after the last date that such prop-
erty is used as the principal residence
of the taxpayer or the taxpayer’s 
spouse, 
‘‘(II) any period (not to exceed 
an aggregate period of 10 years) dur-
ing which the taxpayer or the tax-
payer’s spouse is serving on qualified 
official extended duty (as defined in 
subsection (d)(9)(C)) described in 
clause (i), (ii), or (iii) of subsection 
(d)(9)(A), and 
‘‘(III) any other period of tem-
porary absence (not to exceed an ag-
gregate period of 2 years) due to 
change of employment, health condi-
tions, or such other unforeseen cir-
cumstances as may be specified by the 
Secretary. 
‘‘(D) COORDINATION
WITH
RECOGNITION 
OF GAIN ATTRIBUTABLE TO DEPRECIATION.— 
For purposes of this paragraph— 
‘‘(i) subparagraph (A) shall be applied 
after the application of subsection (d)(6), 
and
‘‘(ii) subparagraph (B) shall be ap-
plied without regard to any gain to which 
subsection (d)(6) applies.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to sales and exchanges after De-
cember 31, 2007. 
SEC. 6. TIME FOR PAYMENT OF CORPORATE ESTIMATED 
TAXES. 
Subparagraph (B) of section 401(1) of the Tax In-
crease Prevention and Reconciliation Act of 2005 is 
amended by striking the percentage contained therein and 
inserting ‘‘116.75 percent’’. 
Passed the House of Representatives October 4, 
2007. 
Attest: 
Clerk.
110TH CONGRESS 
1ST SESSION 
H. R. 3648 
AN ACT 
To amend the Internal Revenue Code of 1986 to 
exclude discharges of indebtedness on principal 
residences from gross income, and for other pur-
poses.
‘‘(II) any period (not to exceed an 
aggregate period of 10 years) during 
which the taxpayer or the taxpayer’s 
spouse is serving on qualified official 
extended duty (as defined in subsection 
(d)(9)(C)) described in clause (i), (ii), 
or (iii) of subsection (d)(9)(A), and 
‘‘(III) any other period of tem-
porary absence (not to exceed an aggre-
gate period of 2 years) due to change 
of employment, health conditions, or 
such other unforeseen circumstances as 
may be specified by the Secretary. 
‘‘(D) COORDINATION WITH RECOGNITION OF 
GAIN
ATTRIBUTABLE
TO
DEPRECIATION.—For 
purposes of this paragraph— 
‘‘(i) subparagraph (A) shall be applied 
after the application of subsection (d)(6), 
and 
‘‘(ii) subparagraph (B) shall be ap-
plied without regard to any gain to which 
subsection (d)(6) applies.’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to sales and exchanges after December 
31, 2007. 
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HR 3651 RFS 
(c) REVERSIONARY INTEREST.—The lands conveyed 
to the State of Utah under subsection (a) shall revert to 
the United States if the Secretary of the Interior deter-
mines that the land, or any portion thereof, is sold or at-
tempted to be sold, or that the land, or any portion there-
of, is used for non-National Guard or non-national defense 
purposes. Any determination by the Secretary of the Inte-
rior under this subsection shall be made in consultation 
with the Secretary of Defense and the Governor of Utah 
and on the record after an opportunity for comment. 
(d) HAZARDOUS MATERIALS.—With respect to any 
portion of the land conveyed under subsection (a) that the 
Secretary of the Interior determines is subject to reversion 
under subsection (c), if the Secretary of the Interior also 
determines that the portion of the conveyed land contains 
hazardous materials, the State of Utah shall pay the 
United States an amount equal to the fair market value 
of that portion of the land, and the reversionary interest 
shall not apply to that portion of the land. 
Passed the House of Representatives March 31, 
2008. 
Attest: 
LORRAINE C. MILLER, 
Clerk. 
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IB 
Union Calendar No. 220 
110TH CONGRESS 
1ST SESSION H. R. 3648 
[Report No. 110–356] 
To amend the Internal Revenue Code of 1986 to exclude discharges of 
indebtedness on principal residences from gross income, and for other 
purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 25, 2007 
Mr. RANGEL (for himself, Mr. STARK, Mr. LEVIN, Mr. MCDERMOTT, Mr. 
POMEROY, 
Mr. 
LARSON
of 
Connecticut, 
Mr. 
EMANUEL, 
Mr. 
BLUMENAUER, Mr. PASCRELL, Ms. BERKLEY, Mr. CROWLEY, Mr. VAN 
HOLLEN, Mr. MEEK of Florida, Ms. SCHWARTZ, Mr. RAMSTAD, Mr. 
ENGLISH of Pennsylvania, Mr. ANDREWS, Mr. NADLER, Mrs. MALONEY 
of New York, Mr. SPACE, and Mr. NEAL of Massachusetts) introduced 
the following bill; which was referred to the Committee on Ways and 
Means 
OCTOBER 1, 2007 
Additional sponsors: Mr. GORDON of Tennessee, Ms. GINNY BROWN-WAITE of 
Florida, Mr. FATTAH, Mr. HOLT, and Ms. GIFFORDS 
OCTOBER 1, 2007 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on September 25, 2007] 
A BILL 
To amend the Internal Revenue Code of 1986 to exclude 
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(i) in the first sentence, by striking 
‘‘fourteen’’ and inserting ‘‘21’’; and 
(ii) by striking the second and third 
sentences, and inserting the following: 
‘‘Only the debtor and the authorized rep-
resentative may appear and be heard at 
such hearing.’’; 
(B) by striking paragraph (2); and 
(C) by redesignating paragraph (3) as 
paragraph (2); and 
(6) by redesignating subsections (l) and (m) as 
subsections (n) and (o), respectively, and inserting 
the following: 
‘‘(l) In determining whether the proposed modifica-
tions comply with subsection (f)(1)(A), the court shall take 
into account the ongoing impact on the debtor of the debt-
or’s relationship with all subsidiaries and affiliates, re-
gardless of whether any such subsidiary or affiliate is do-
mestic or nondomestic, or whether any such subsidiary or 
affiliate is a debtor entity. 
‘‘(m) No plan, fund, program, or contract to provide 
retiree benefits for insiders or senior management shall 
be assumed by the debtor if the debtor has obtained relief 
under subsection (g) or (h) for reductions in retiree bene-
fits or under subsection (c) or (e) of section 1113 for re-
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305(b) of the Congressional Budget Act of 1974 to 
the extent not inconsistent with this Act. 
(3) AMENDMENTS LIMITED.— 
(A) IN GENERAL.—Except as provided in 
subparagraph (B), an amendment to the legis-
lation may not be offered in the Senate. 
(B) PERMITTED
AMENDMENTS.—(i) Any 
Member may offer, as an amendment in the na-
ture of a substitute, the alternative legislative 
proposal submitted by the President. 
(ii) The chairman of the Senate Committee 
on the Budget may offer, as an amendment in 
the nature of a substitute, the alternative legis-
lative proposal published in the Congressional 
Record by the Senate Committee on the Budg-
et. 
(iii) The ranking minority member of the 
Senate Committee on the Budget may offer, as 
an amendment in the nature of a substitute, 
the alternative legislative proposal published in 
the Congressional Record by such ranking mi-
nority member. 
(C) POINT OF ORDER.— 
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I 
110TH CONGRESS 
1ST SESSION H. R. 3650 
To provide for the continuation of restrictions against the Government of 
North Korea unless the President certifies to Congress that the Govern-
ment of North Korea has met certain benchmarks. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 25, 2007 
Ms. ROS-LEHTINEN (for herself, Mr. HUNTER, Ms. BERKLEY, Mr. KING of 
New York, Mr. HOEKSTRA, Mr. CHABOT, Mr. BURTON of Indiana, Mr. 
SMITH of New Jersey, Mr. POE, Mr. FORTUN˜O, Mr. ROYCE, Mr. 
MCCAUL of Texas, and Mr. TANCREDO) introduced the following bill; 
which was referred to the Committee on Foreign Affairs 
A BILL 
To provide for the continuation of restrictions against the 
Government of North Korea unless the President cer-
tifies to Congress that the Government of North Korea 
has met certain benchmarks. 
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 ‘‘North Korean 
Counterterrorism and Nonproliferation Act’’. 
SEC. 2. FINDINGS. 
Congress finds the following: 
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(1) International press reports noted that Ira-
nian officials traveled to North Korea to observe the 
long and short-range missile tests conducted by the 
North Korean regime on July 4, 2006, and this was 
confirmed by Ambassador Christopher Hill, Assist-
ant Secretary of State for East Asia and the Pacific, 
during testimony before the Senate Foreign Rela-
tions Committee on July 20, 2006. 
(2) International press reports in the summer 
of 2006 indicated that North Korea was involved in 
training in guerrilla warfare of Hezbollah cadres 
who subsequently were involved in operations against 
Israeli forces in south Lebanon. 
(3) The United Nations Security Council, under 
the Presidency of Japan, unanimously adopted Reso-
lution 1718 on October 14, 2006, ‘‘condemning’’ the 
nuclear weapon test conducted by North Korea on 
October 9, 2006, and imposing sanctions on North 
Korea. 
(4) President George W. Bush stated in No-
vember 2006 that: ‘‘The transfer of nuclear weapons 
or material by North Korea to states or non-state 
entities would be considered a grave threat to the 
United States, and we would hold North Korea fully 
accountable for the consequences of such ac-
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President may direct the Secretary to take appropriate ac-
tion described in subsection (d) until such time as the Sec-
retary receives information sufficient to make the deter-
mination under subsection (a)(2) or until such earlier date 
as the President may direct. 
(d) APPROPRIATE
ACTION
DESCRIBED.—Appro-
priate action under subsection (c) includes— 
(1) denial of preferential tariff treatment under 
the Agreement with respect to— 
(A) any textile or apparel good exported or 
produced by the person that is the subject of a 
verification under subsection (a)(1) regarding 
compliance described in subsection (a)(2)(A), if 
the Secretary determines that there is insuffi-
cient information to support, or that the person 
has provided incorrect information to support, 
any claim for preferential tariff treatment that 
has been made with respect to any such good; 
or 
(B) the textile or apparel good for which a 
claim of preferential tariff treatment has been 
made that is the subject of a verification under 
subsection (a)(1) regarding a claim described in 
subsection (a)(2)(B), if the Secretary deter-
mines that there is insufficient information to 
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326 
and remain in the Federal Buildings Fund except funds 
for projects as to which funds for design or other funds 
have been obligated in whole or in part prior to such date: 
Provided further, That the amount provided in this or any 
prior Act for Basic Repairs and Alterations may be used 
to pay claims against the Government arising from any 
projects under the heading ‘‘Repairs and Alterations’’ or 
used to fund authorized increases in prospectus projects; 
(3) $149,570,000 for installment acquisition payments in-
cluding payments on purchase contracts which shall re-
main available until expended; (4) $4,642,156,000 for 
rental of space which shall remain available until ex-
pended; and (5) $2,197,354,000 for building operations 
which shall remain available until expended: Provided fur-
ther, That funds available to the General Services Admin-
istration shall not be available for expenses of any con-
struction, repair, alteration and acquisition project for 
which a prospectus, if required by the Public Buildings 
Act of 1959, has not been approved, except that necessary 
funds may be expended for each project for required ex-
penses for the development of a proposed prospectus: Pro-
vided further, That funds available in the Federal Build-
ings Fund may be expended for emergency repairs when 
advance approval is obtained from the Committees on Ap-
propriations: Provided further, That amounts necessary to 
VerDate Nov 24 2008 
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327 
provide reimbursable special services to other agencies 
under section 210(f)(6) of the Federal Property and Ad-
ministrative Services Act of 1949 (40 U.S.C. 592(b)(2)) 
and amounts to provide such reimbursable fencing, light-
ing, guard booths, and other facilities on private or other 
property not in Government ownership or control as may 
be appropriate to enable the United States Secret Service 
to perform its protective functions pursuant to 18 U.S.C. 
3056, shall be available from such revenues and collec-
tions: Provided further, That revenues and collections and 
any other sums accruing to this Fund during fiscal year 
2009, excluding reimbursements under section 210(f)(6) 
of the Federal Property and Administrative Services Act 
of 1949 (40 U.S.C. 592(b)(2)) in excess of the aggregate 
new obligational authority authorized for Real Property 
Activities of the Federal Buildings Fund in this Act shall 
remain in the Fund and shall not be available for expendi-
ture except as authorized in appropriations Acts. 
GENERAL ACTIVITIES 
GOVERNMENT-WIDE POLICY 
For expenses authorized by law, not otherwise pro-
vided for, for Government-wide policy and evaluation ac-
tivities associated with the management of real and per-
sonal property assets and certain administrative services; 
Government-wide policy support responsibilities relating to 
acquisition, telecommunications, information technology 
VerDate Nov 24 2008 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Utah National Guard 
Readiness Act’’. 
SEC. 2. LAND CONVEYANCE, CAMP WILLIAMS, UTAH. 
(a) CONVEYANCE REQUIRED.—Not later than 120 
days after the date of the enactment of this Act, the Sec-
retary of the Interior, acting through the Bureau of Land 
Management, shall convey, without consideration, to the 
State of Utah all right, title, and interest of the United 
States in and to certain lands comprising approximately 
431 acres, as generally depicted on a map entitled ‘‘Pro-
posed Camp Williams Land Transfer’’ and dated March 
7, 2008, which are located within the boundaries of the 
public lands currently withdrawn for military use by the 
Utah National Guard and known as Camp Williams, 
Utah, for the purpose of permitting the Utah National 
Guard to use the conveyed land as provided in subsection 
(c). 
(b) REVOCATION OF EXECUTIVE ORDER.—Executive 
Order No. 1922 of April 24, 1914, as amended by section 
907 of the Camp W.G. Williams Land Exchange Act of 
1989 (title IX of Public Law 101–628; 104 Stat. 4501), 
shall be revoked, only insofar as it affects the lands identi-
fied for conveyance to the State of Utah under subsection 
(a).
(c) REVERSIONARY INTEREST.—The lands conveyed 
to the State of Utah under subsection (a) shall revert to 
the United States if the Secretary of the Interior deter-
mines that the land, or any portion thereof, is sold or at-
tempted to be sold, or that the land, or any portion there-
of, is used for non-National Guard or non-national defense 
purposes. Any determination by the Secretary of the Inte-
rior under this subsection shall be made in consultation 
with the Secretary of Defense and the Governor of Utah 
and on the record after an opportunity for comment. 
(d) HAZARDOUS MATERIALS.—With respect to any 
portion of the land conveyed under subsection (a) that the 
Secretary of the Interior determines is subject to reversion 
under subsection (c), if the Secretary of the Interior also 
determines that the portion of the conveyed land contains 
hazardous materials, the State of Utah shall pay the 
United States an amount equal to the fair market value 
of that portion of the land, and the reversionary interest 
shall not apply to that portion of the land. 
Passed the House of Representatives March 31, 
2008. 
Attest: 
Clerk.
110TH CONGRESS 
2D SESSION 
H. R. 3651 
AN ACT 
To require the conveyance of certain public land 
within the boundaries of Camp Williams, Utah, 
to support the training and readiness of the Utah 
National Guard.
IIB 
110TH CONGRESS 
2D SESSION 
H. R. 3651 
IN THE SENATE OF THE UNITED STATES 
APRIL 1 (legislative day, MARCH 13), 2008 
Received; read twice and referred to the Committee on Energy and Natural 
Resources 
AN ACT 
To require the conveyance of certain public land within the 
boundaries of Camp Williams, Utah, to support the 
training and readiness of the Utah National Guard. 
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 3651 RFS 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Utah National Guard 
Readiness Act’’. 
SEC. 2. LAND CONVEYANCE, CAMP WILLIAMS, UTAH. 
(a) CONVEYANCE REQUIRED.—Not later than 120 
days after the date of the enactment of this Act, the Sec-
retary of the Interior, acting through the Bureau of Land 
Management, shall convey, without consideration, to the 
State of Utah all right, title, and interest of the United 
States in and to certain lands comprising approximately 
431 acres, as generally depicted on a map entitled ‘‘Pro-
posed Camp Williams Land Transfer’’ and dated March 
7, 2008, which are located within the boundaries of the 
public lands currently withdrawn for military use by the 
Utah National Guard and known as Camp Williams, 
Utah, for the purpose of permitting the Utah National 
Guard to use the conveyed land as provided in subsection 
(c). 
(b) REVOCATION OF EXECUTIVE ORDER.—Executive 
Order No. 1922 of April 24, 1914, as amended by section 
907 of the Camp W.G. Williams Land Exchange Act of 
1989 (title IX of Public Law 101–628; 104 Stat. 4501), 
shall be revoked, only insofar as it affects the lands identi-
fied for conveyance to the State of Utah under subsection 
(a). 
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HR 3688 PCS 
(A) any textile or apparel good exported or 
produced by the person that is the subject of a 
verification under subsection (a)(1) regarding 
compliance described in subsection (a)(2)(A), if 
the Secretary determines that there is insuffi-
cient information to support any claim for pref-
erential tariff treatment that has been made 
with respect to any such good; or 
(B) the textile or apparel good for which a 
claim of preferential tariff treatment has been 
made that is the subject of a verification under 
subsection (a)(1) regarding a claim described in 
subsection (a)(2)(B), if the Secretary deter-
mines that there is insufficient information to 
support that claim; 
(2) denial of preferential tariff treatment under 
the Agreement with respect to— 
(A) any textile or apparel good exported or 
produced by the person that is the subject of a 
verification under subsection (a)(1) regarding 
compliance described in subsection (a)(2)(A), if 
the Secretary determines that the person has 
provided incorrect information to support any 
claim for preferential tariff treatment that has 
been made with respect to any such good; or 
VerDate Aug 31 2005 
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328 
management, and related technology activities; and serv-
ices as authorized by 5 U.S.C. 3109; $54,578,000. 
OPERATING EXPENSES 
For expenses authorized by law, not otherwise pro-
vided for, for Government-wide activities associated with 
utilization and donation of surplus personal property; dis-
posal of real property; agency-wide policy direction, man-
agement, and communications; Civilian Board of Contract 
Appeals; services as authorized by 5 U.S.C. 3109; and not 
to exceed $7,500 for official reception and representation 
expenses; $70,645,000. 
OFFICE OF INSPECTOR GENERAL 
For necessary expenses of the Office of Inspector 
General and service authorized by 5 U.S.C. 3109, 
$54,000,000: Provided, That not to exceed $15,000 shall 
be available for payment for information and detection of 
fraud against the Government, including payment for re-
covery of stolen Government property: Provided further, 
That not to exceed $2,500 shall be available for awards 
to employees of other Federal agencies and private citizens 
in recognition of efforts and initiatives resulting in en-
hanced Office of Inspector General effectiveness. 
VerDate Nov 24 2008 
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426 
HR 1105 PCS 
ment of lands and their resources under the jurisdiction 
of the Bureau of Land Management, including the general 
administration of the Bureau, and assessment of mineral 
potential of public lands pursuant to Public Law 96–487 
(16 U.S.C. 3150(a)), $890,194,000, to remain available 
until expended, of which not to exceed $79,478,000 is 
available for oil and gas management; and of which 
$1,500,000 is for high priority projects, to be carried out 
by the Youth Conservation Corps; and of which 
$3,000,000 shall be available in fiscal year 2009 subject 
to a match by at least an equal amount by the National 
Fish and Wildlife Foundation for cost-shared projects sup-
porting conservation of Bureau lands; and such funds 
shall be advanced to the Foundation as a lump sum grant 
without regard to when expenses are incurred. 
In addition, $36,400,000 is for the processing of ap-
plications for permit to drill and related use authoriza-
tions, to remain available until expended, to be reduced 
by amounts collected by the Bureau and credited to this 
appropriation that shall be derived from $4,000 per new 
application for permit to drill that the Bureau shall collect 
upon submission of each new application, and in addition, 
$34,696,000 is for Mining Law Administration program 
operations, including the cost of administering the mining 
claim fee program; to remain available until expended, to 
VerDate Nov 24 2008 
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