datamatters24/research-document-archive huggingface dataset:
‘‘(B) FORMULA REQUIREMENTS.—A ben-
efit accrual meets the requirements of this sub-
paragraph if such accrual is a hypothetical con-
tribution that is added to a participant’s hypo-
thetical account balance, the amount of which is 
determined, in accordance with the matching 
accrual formula set forth in the plan, with ref-
erence to the amount of the elective deferrals 
made by the participant for the plan year to a 
qualified cash or deferred arrangement which is 
part of the eligible combined plan (as defined in 
section 414(x)). Matching accruals under the 
formula may vary with age or other employ-
ment-related factors. 
‘‘(C) COORDINATE WITH EMPLOYER CON-
TRIBUTIONS.—For purposes of paragraph (4), 
the term ‘employer contributions’ shall not in-
clude any amount contributed by an employer 
to a defined benefit plan for the purpose of 
funding any qualified matching accruals. 
‘‘(D) SAFE HARBOR FORMULA.—A quali-
fied matching accrual formula shall be deemed 
to satisfy subsection (a)(4) if it satisfies the re-
quirements of clauses (i) and (ii).
‘‘(i) ELECTIVE
DEFERRALS
AT
OR 
ABOVE MAXIMUM MATCHABLE RATE.—For 
an employee who makes elective deferrals 
at or above the maximum matchable rate, 
the qualified matching benefit accrual for 
the plan year is a hypothetical allocation 
under a cash balance plan that equals a 
percentage (not greater than 4 percent) of 
compensation 
(as 
defined 
in 
section 
414(s)). 
‘‘(ii) ELECTIVE
DEFERRALS
BELOW 
MAXIMUM
MATCHABLE
RATE.—For em-
ployees who make elective deferrals at a 
rate that is below the maximum matchable 
rate, the qualified matching benefit accrual 
for such plan year shall be prorated. The 
plan may prorate the qualified benefit ac-
crual on the basis of whole percentages, 
and the plan may require that an employ-
ee’s elective deferrals be stated as whole 
percentages. 
‘‘(iii) MAXIMUM MATCHABLE RATE.— 
For purposes of this subparagraph, the 
maximum matchable rate must be a speci-
I 
109TH CONGRESS 
1ST SESSION H. R. 3845 
To set at 90 percent the Federal medical assistance percentage (FMAP) 
and the enhanced FMAP for medical and child health assistance provided 
in States highly impacted by Hurricane Katrina and to Katrina Hurri-
cane evacuees in other States during fiscal year 2006 under the Medicaid 
Program and SCHIP. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 21, 2005 
Mr. GINGREY (for himself, Mr. ALEXANDER, Mr. BOUSTANY, and Mr. TAYLOR 
of Mississippi) introduced the following bill; which was referred to the 
Committee on Energy and Commerce, and in addition to the Committee 
on the Budget, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction of the committee concerned 
A BILL 
To set at 90 percent the Federal medical assistance percent-
age (FMAP) and the enhanced FMAP for medical and 
child health assistance provided in States highly impacted 
by Hurricane Katrina and to Katrina Hurricane evacuees 
in other States during fiscal year 2006 under the Med-
icaid Program and SCHIP. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. 90 PERCENT FMAP AND ENHANCED FMAP FOR 
MEDICAID AND SCHIP ASSISTANCE IN HURRI-
CANE 
KATRINA 
IMPACTED 
STATES 
AND 
EVACUEES DURING FISCAL YEAR 2006. 
(a) IN GENERAL.—Notwithstanding any other provi-
sion of law, the Federal medical assistance percentage and 
the enhanced FMAP shall each be equal to 90 percent 
with respect to medical assistance and child health assist-
ance under titles XIX and XXI of the Social Security Act 
for items and services furnished during fiscal year 2006— 
(1) to individuals residing in Louisiana or Mis-
sissippi; and 
(2) to Hurricane Katrina evacuees regardless of 
their place of residence. 
(b) HURRICANE KATRINA EVACUEE DEFINED.—For 
purposes of this section, the term ‘‘Hurricane Katrina 
evacuee’’ means an individual who on any day during the 
week preceding August 29, 2005, had a residence in a par-
ish or a county that was declared a major disaster area 
in accordance with section 401 of the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act (42 U.S.C. 
5170) as a result of Hurricane Katrina. 
(c) EMERGENCY DESIGNATION.—The preceding pro-
visions of this Act are hereby designated as emergency re-
fied percentage of compensation which 
does not exceed 4 percent. 
‘‘(iv) 
CASH
BALANCE
PLAN
DE-
FINED.—For purposes of clause (i), a cash 
balance plan is a defined benefit plan that 
defines an employee’s benefits by reference 
to the employee’s hypothetical account. 
Such hypothetical account is determined by 
reference, first, to hypothetical contribu-
tion allocations, and, second, to hypo-
thetical interest credits (on an annual or 
more frequent basis). The right to future 
interest credits are determined without re-
gard to future service.’’. 
(C) EXCEPTION
TO
BENEFIT
CONTIN-
GENCY
RULE.—Subparagraph (A) of section 
401(k)(4) of such Code is amended by inserting 
‘‘or qualified matching accruals (as defined in 
subsection (m)(12)’’ after ‘‘section 401(m))’’. 
(D) FORFEITURES BY REASON OF EXCESS 
DEFERRAL.—Subparagraph 
(G) 
of 
section 
411(a)(3) of the Code is amended by adding at 
the end the following: ‘‘A rule similar to the 
rule of the preceding sentence shall apply with
(2) for the Secretary of Commerce, $3,000,000; 
and 
(3) for the Secretary of State, $500,000. 
Æ
quirements pursuant to subsections (a) and (b) of section 
402 of H. Con. Res. 95 (109th Congress). 
Æ
respect to qualified matching accruals (as de-
fined in section 401(m)(12)).’’ 
(E) ACCRUED
BENEFIT
REQUIREMENT 
WITH
RESPECT
TO
MATCHING
ACCRUALS.— 
Paragraph (1) of section 411(b) of such Code 
is amended by adding at the end the following 
new subparagraph: 
‘‘(J) In the case of qualified matching ac-
cruals (as defined in section 401(m)(12)), the 
requirements for accrued benefits set forth in 
subparagraphs (A) through (H) of this sub-
section shall be applied on the basis of the rate 
of matching accruals available to participants, 
without regard to the actual elective deferrals 
made by participants.’’. 
(F) PARTICIPATION REQUIREMENTS WITH 
RESPECT
TO
QUALIFIED
MATCHING
ACCRU-
ALS.—Paragraph (26) of section 401(a) of such 
Code is amended by redesignating subpara-
graph (I) as subparagraph (J), and by inserting 
after subparagraph (H) the following new sub-
paragraph: 
‘‘(I) SPECIAL TESTING RULES FOR QUALI-
FIED MATCHING ACCRUALS.—
‘‘(i) If an eligible combined plan (as 
defined in section 414(x)) includes quali-
fied matching accruals (as defined in sec-
tion 401(m)(12)), the rules in clauses (ii) 
and (iii) shall apply. 
‘‘(ii) QUALIFIED MATCHING ACCRUALS 
ONLY
BENEFIT
FORMULA.—If the only 
benefit formula in the defined benefit plan 
forming a part of the eligible combined 
plan is a qualified matching accrual for-
mula, the requirements of this paragraph 
shall be applied by treating a participant’s 
annual benefit accrual as the maximum ac-
crual that was available to the participant 
for the plan year, regardless of whether the 
maximum matchable elective deferrals were 
actually made by the participant. If the 
qualified matching accrual formula applies 
to elective deferrals in excess of 6 percent 
of compensation, then the requirements of 
this paragraph must be applied by taking 
into account the actual matching accruals 
earned by participants for the plan year. 
‘‘(iii) MULTIPLE
FORMULAS.—If the 
defined benefit plan includes one or more
I 
109TH CONGRESS 
1ST SESSION 
H. R. 346 
To amend the Internal Revenue Code of 1986 to allow volunteer firefighters 
a deduction for personal safety clothing. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 25, 2005 
Mr. PLATTS 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 
volunteer firefighters a deduction for personal safety clothing. 
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 ‘‘Volunteer Firefighter 
Tax Relief Act of 2005’’. 
SEC. 2. DEDUCTION FOR PERSONAL SAFETY CLOTHING OF 
VOLUNTEER FIREFIGHTERS. 
(a) IN GENERAL.—Part VII of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
additional itemized deductions for individuals) is amended
by redesignating section 224 as section 225 and by insert-
ing after section 223 the following new section: 
‘‘SEC. 224. PERSONAL SAFETY CLOTHING OF VOLUNTEER 
FIREFIGHTERS. 
‘‘In the case of an individual who is a volunteer with 
a volunteer fire department, there shall be allowed as a 
deduction an amount equal to the amount paid during the 
taxable year for personal safety clothing (including hel-
mets and boots) designed for use, and to be used by such 
individual, in performing fire fighting services for such de-
partment.’’ 
(b) DEDUCTION ALLOWED WHETHER OR NOT TAX-
PAYER ITEMIZES OTHER DEDUCTIONS.—Subsection (a) 
of section 62 of such Code is amended by inserting before 
the last sentence thereof the following new paragraph: 
‘‘(21) PERSONAL SAFETY CLOTHING OF VOLUN-
TEER
FIREFIGHTERS.—The deduction allowed by 
section 224.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for such part VII is amended by striking the last item 
and inserting the following new item: 
‘‘Sec. 224. Personal safety clothing of volunteer firefighters.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ
I 
109TH CONGRESS 
1ST SESSION H. R. 3846 
To amend the Farm Security and Rural Investment Act of 2002 to extend 
the Milk Income Loss Contract Program through the end of calendar 
year 2005. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 21, 2005 
Mr. GREEN of Wisconsin introduced the following bill; which was referred to 
the Committee on Agriculture 
A BILL 
To amend the Farm Security and Rural Investment Act 
of 2002 to extend the Milk Income Loss Contract Pro-
gram through the end of calendar year 2005. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. EXTENSION OF CONTRACTS UNDER MILK IN-
COME LOSS CONTRACT PROGRAM. 
Section 1502 of the Farm Security and Rural Invest-
ment Act of 2002 (7 U.S.C. 7982) is amended in sub-
sections (f) and (g)(1) by striking ‘‘September 30, 2005’’ 
and inserting ‘‘December 31, 2005’’. 
Æ
benefit formulas in addition to a qualified 
matching accrual formula, the employer 
may elect to apply clause (ii) to the quali-
fied matching accrual formulas only if the 
requirements of this paragraph are satis-
fied separately with respect to the benefit 
accruals that are determined without re-
gard to the qualified matching accrual for-
mula.’’. 
(G) REGULATIONS
FOR
MEETING
NON-
DISCRIMINATION REQUIREMENTS.— 
(i) IN
GENERAL.—The Secretary of 
the Treasury shall prescribe regulations on 
ways in which qualified matching accruals 
(as defined by section 401(m)(12) of the 
the Internal Revenue Code of 1986, as 
added by this section) that do not satisfy 
the 
formula 
requirements 
of 
section 
401(m)(12)(D) of such Code (as enacted 
by subsection (b) of this section) can sat-
isfy the nondiscrimination requirements of 
section 401(a)(4) of such Code. The regu-
lations may prescribe safe harbor formulas 
in addition to those prescribed by section 
401(m)(12)(D).
IB 
Union Calendar No. 563 
110TH CONGRESS 
2D SESSION 
H. R. 6524 
[Report No. 110–866, Part I] 
To authorize the Administrator of General Services to take certain actions 
with respect to parcels of real property located in Eastlake, Ohio, and 
Koochiching County, Minnesota, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 16, 2008 
Mr. LATOURETTE (for himself and Mr. OBERSTAR) introduced the following 
bill; which was referred to the Committee on Transportation and Infra-
structure, and in addition to the Committee on Armed Services, 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 
SEPTEMBER 22, 2008 
Reported from the Committee on Transportation and Infrastructure 
SEPTEMBER 22, 2008 
Committee on Armed Services discharged; committed to the Committee of the 
Whole House on the State of the Union and ordered to be printed 
A BILL 
To authorize the Administrator of General Services to take 
certain actions with respect to parcels of real property 
located in Eastlake, Ohio, and Koochiching County, Min-
nesota, and for other purposes. 
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21:52 Sep 22, 2008
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I 
109TH CONGRESS 
1ST SESSION H. R. 3847 
To amend the Farm Security and Rural Investment Act of 2002 to extend 
the Milk Income Loss Contract Program through the end of fiscal year 
2007. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 21, 2005 
Mr. GREEN of Wisconsin introduced the following bill; which was referred to 
the Committee on Agriculture 
A BILL 
To amend the Farm Security and Rural Investment Act 
of 2002 to extend the Milk Income Loss Contract Pro-
gram through the end of fiscal year 2007. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. EXTENSION OF CONTRACTS UNDER MILK IN-
COME LOSS CONTRACT PROGRAM. 
Section 1502 of the Farm Security and Rural Invest-
ment Act of 2002 (7 U.S.C. 7982) is amended in sub-
sections (f) and (g)(1) by striking ‘‘September 30, 2005’’ 
and inserting ‘‘September 30, 2007’’. 
Æ
(ii) TEMPORARY AND FINAL FORM.— 
The Secretary shall prescribe the regula-
tions required by clause (i) in temporary 
form not later than 6 months after the ef-
fective date of this section and in final 
form not later than 18 months after the 
effective date of this section. 
(H) PLAN
YEARS
BEGINNING
BEFORE 
ISSUANCE OF REGULATIONS.—For plan years 
beginning prior to the date the regulations de-
scribed in subsection (g) are issued in final 
form (and after the effective date of this sec-
tion), a plan’s qualified matching accrual for-
mula must satisfy a reasonable, good faith, in-
terpretation of section 401(a)(4) of such Code. 
(3) UPDATING
DEDUCTION
RULES
FOR
COM-
BINATION OF PLANS.— 
(A) IN
GENERAL.—Subparagraph (C) of 
section 404(a)(7) of such Code (relating to limi-
tation on deductions where combination of de-
fined contribution plan and defined benefit 
plan) is amended by adding after clause (ii) the 
following new clause: 
‘‘(iii) CERTAIN
EXCESS
CONTRIBU-
TIONS.—In the case of employer contribu-
I 
110TH CONGRESS 
2D SESSION 
H. R. 6525 
To amend the National Assessment of Educational Progress Authorization 
Act to require State academic assessments of student achievement in 
United States history and civics, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 16, 2008 
Ms. MCCOLLUM of Minnesota (for herself and Mr. WALZ of Minnesota) intro-
duced the following bill; which was referred to the Committee on Edu-
cation and Labor 
A BILL 
To amend the National Assessment of Educational Progress 
Authorization Act to require State academic assessments 
of student achievement in United States history and 
civics, 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 ‘‘American History and 
Civics Achievement Act’’. 
SEC. 2. FINDINGS. 
Congress finds that— 
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I 
109TH CONGRESS 
1ST SESSION H. R. 3848 
To amend the Farm Security and Rural Investment Act of 2002 to extend 
the Milk Income Loss Contract Program for an additional month. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 21, 2005 
Mr. GREEN of Wisconsin introduced the following bill; which was referred to 
the Committee on Agriculture 
A BILL 
To amend the Farm Security and Rural Investment Act 
of 2002 to extend the Milk Income Loss Contract Pro-
gram for an additional month. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. EXTENSION OF CONTRACTS UNDER MILK IN-
COME LOSS CONTRACT PROGRAM. 
Section 1502 of the Farm Security and Rural Invest-
ment Act of 2002 (7 U.S.C. 7982) is amended in sub-
sections (f) and (g)(1) by striking ‘‘September 30, 2005’’ 
and inserting ‘‘October 31, 2005’’. 
Æ
human drug application for a positron 
emission tomography drug shall be subject 
under subparagraph (A) to one-sixth of an 
annual establishment fee with respect to 
each such establishment identified in the 
application as producing positron emission 
tomography drugs under the approved ap-
plication. 
‘‘(ii) EXCEPTION FROM ANNUAL ES-
TABLISHMENT FEE.—Each person who is 
named as the applicant in an application 
described in clause (i) shall not be assessed 
an annual establishment fee for a fiscal 
year if the person certifies to the Sec-
retary, at a time specified by the Secretary 
and using procedures specified by the Sec-
retary, that— 
‘‘(I) the person is a not-for-profit 
medical center that has only 1 estab-
lishment 
for 
the 
production 
of 
positron emission tomography drugs; 
and 
‘‘(II) at least 95 percent of the 
total number of doses of each positron 
emission tomography drug produced 
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‘‘(C) The commander of a member may waive the ap-
plicability of subparagraph (B) to a member for good 
cause, including the member’s imminent change of station. 
‘‘(D) In this paragraph, the term ‘junior enlisted 
member’ means a member of the armed forces in any of 
pay grades E–1 through E–4. 
‘‘(d) FINANCIAL SERVICES DEFINED.—In this sec-
tion, the term ‘financial services’ includes the following: 
‘‘(1) Life insurance, casualty insurance, and 
other insurance. 
‘‘(2) Investments in securities or financial in-
struments.’’. 
(2) CLERICAL AMENDMENT.—The table of sec-
tions at the beginning of such chapter is amended 
by adding at the end the following new item:
‘‘992. Consumer education: financial services.’’.
(b) CONTINUING EFFECT OF EXISTING ALLOTMENTS 
FOR LIFE INSURANCE.—Subsection (c)(2) of section 992 
of title 10, United States Code (as added by subsection 
(a)), shall not affect any allotment of pay authorized by 
a member of the Armed Forces before the effective date 
of such section. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the first day of the first
month that begins more than 120 days after the date of 
the enactment of this Act.
Æ
I 
109TH CONGRESS 
1ST SESSION H. R. 3849 
To amend the Federal Insecticide, Fungicide, and Rodenticide Act to imple-
ment pesticide-related obligations of the United States under the inter-
national conventions or protocols known as the PIC Convention, the 
POPs Convention, and the LRTAP POPs Protocol. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 21, 2005 
Mr. LUCAS (for himself, Mr. GOODLATTE, Mr. PETERSON of Minnesota, and 
Mr. HOLDEN) introduced the following bill; which was referred to the 
Committee on Agriculture 
A BILL 
To 
amend 
the 
Federal 
Insecticide, 
Fungicide, 
and 
Rodenticide Act to implement pesticide-related obliga-
tions of the United States under the international con-
ventions or protocols known as the PIC Convention, the 
POPs Convention, and the LRTAP POPs Protocol. 
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 ‘‘PIC and POPs Con-
ventions and the LRTAP POPs Protocol Implementation 
Act’’. 
SEC. 2. DEFINITIONS. 
Section 2 of the Federal Insecticide, Fungicide, and 
Rodenticide Act (7 U.S.C. 136 et seq.) is amended by add-
ing at the end the following: 
‘‘(pp) CONFERENCE.—The term ‘Conference’ means 
the Conference of the Parties established by paragraph 1 
of Article 19 of the POPs Convention. 
‘‘(qq) CONFERENCE LISTING DECISION.—The term 
‘Conference Listing Decision’ means a decision by the 
Conference to approve an amendment to list a pesticide 
in Annex A or Annex B to the POPs Convention. 
‘‘(rr) DESIGNATED
NATIONAL
AUTHORITY.—The 
term ‘designated national authority’ means the authority 
or authorities that a government has designated in a noti-
fication to the PIC Convention Secretariat in accordance 
with Article 4 of the PIC Convention. 
‘‘(ss) EXECUTIVE
BODY.—The term ‘Executive 
Body’ means the Executive Body established by Article 10 
of the 1979 Convention on Long-Range Transboundary 
Air Pollution. 
‘‘(tt) EXECUTIVE BODY DECISION 1998/2.—The 
term ‘Executive Body Decision 1998/2’ means the decision
of the Executive Body titled ‘Executive Body Decision 
1998/2 on Information to Be Submitted and the Proce-
dure for Adding Substances to Annexes I, II, or III to 
the Protocol on Persistent Organic Pollutants’ and any 
other Executive Body decision done pursuant to Article 
14 of the LRTAP POPs Protocol. 
‘‘(uu) HCH.—The term ‘HCH’ means hexachloro-
cyclohexane. 
‘‘(vv) 
LRTAP 
POPS
PESTICIDE.—The 
term 
‘LRTAP POPs pesticide’ means— 
‘‘(1) aldrin; 
‘‘(2) chlordane; 
‘‘(3) chlordecone; 
‘‘(4) dichlorodiphenyltrichloroethane (DDT); 
‘‘(5) dieldrin; 
‘‘(6) endrin; 
‘‘(7) HCH; 
‘‘(8) heptachlor; 
‘‘(9) hexachlorobenzene; 
‘‘(10) hexabromobiphenyl; 
‘‘(11) mirex; 
‘‘(12) PCBs; 
‘‘(13) toxaphene; and 
‘‘(14) any other pesticide—
I 
109TH CONGRESS 
1ST SESSION H. R. 3473
To amend the Occupational Safety and Health Act of 1970 to apply to 
Federal and State government employers. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 27, 2005
Mr. ENGLISH of Pennsylvania introduced the following bill; which was referred 
to the Committee on Education and the Workforce, and in addition to 
the Committee on Government Reform, for a period to be subsequently 
determined by the Speaker, in each case for consideration of such provi-
sions as fall within the jurisdiction of the committee concerned 
A BILL 
To amend the Occupational Safety and Health Act of 1970 
to apply to Federal and State government employers.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. FEDERAL AND STATE GOVERNMENT EMPLOY-
ERS. 
Section 3(5) of the Occupational Safety and Health 
Act of 1970 is amended by striking ‘‘but does not include’’ 
and all that follows through ‘‘State’’ and inserting ‘‘in-
cluding the United States government, any government of
a State or political subdivision of a State, or any interstate 
governmental agency.’’
Æ