datamatters24/research-document-archive huggingface dataset:
and related environmental reviews with respect to a 
refinery. 
(2) OTHER AGENCIES.—Each Federal and State 
agency or official required to provide a Federal refin-
ery authorization shall cooperate with the Secretary 
and comply with the deadlines established by the Sec-
retary. 
(c) SCHEDULE.— 
(1) SECRETARY’S
AUTHORITY
TO
SET
SCHED-
ULE.—The Secretary shall establish a schedule for all 
Federal refinery authorizations with respect to a re-
finery. In establishing the schedule, the Secretary 
shall— 
(A) ensure expeditious completion of all 
such proceedings; and 
(B) accommodate the applicable schedules 
established by Federal law for such proceedings. 
(2) FAILURE TO MEET SCHEDULE.—If a Federal 
or State administrative agency or official does not 
complete a proceeding for an approval that is re-
quired for a Federal refinery authorization in accord-
ance with the schedule established by the Secretary 
under this subsection, the applicant may pursue rem-
edies under subsection (e).
(d) CONSOLIDATED RECORD.—The Secretary shall, 
with the cooperation of Federal and State administrative 
agencies and officials, maintain a complete consolidated 
record of all decisions made or actions taken by the Sec-
retary or by a Federal administrative agency or officer (or 
State administrative agency or officer acting under dele-
gated Federal authority) with respect to any Federal refin-
ery authorization. Such record shall be the record for judi-
cial review under subsection (e) of decisions made or actions 
taken by Federal and State administrative agencies and of-
ficials, except that, if the Court determines that the record 
does not contain sufficient information, the Court may re-
mand the proceeding to the Secretary for further develop-
ment of the consolidated record. 
(e) JUDICIAL REVIEW.— 
(1) IN GENERAL.—The United States Court of 
Appeals for the District of Columbia shall have origi-
nal and exclusive jurisdiction over any civil action 
for the review of— 
(A) an order or action, related to a Federal 
refinery authorization, by a Federal or State ad-
ministrative agency or official; and 
(B) an alleged failure to act by a Federal 
or State administrative agency or official acting 
pursuant to a Federal refinery authorization.
106TH CONGRESS
1ST SESSION
H. R. 2307
AN ACT
To designate the building of the United States Postal Service
located at 5 Cedar Street in Hopkinton, Massachusetts,
as the ‘‘Thomas J. Brown Post Office Building’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
Microbiological Criteria in existence on the date of 
enactment of this Act shall be made available to the 
Committee. 
SEC. 6. ENFORCEMENT OF HACCP AND SANITATION RE-
QUIREMENTS. 
(a) IN GENERAL.—The Secretary shall enforce the 
Hazard Analysis and Critical Control Point (HACCP) 
System requirements established under part 417 of title 
9, Code of Federal Regulations (or successor regulations), 
and the sanitation requirements established under part 
416 of title 9, Code of Federal Regulations (or successor 
regulations), in any official establishment. 
(b) ENFORCEMENT.— 
(1) IN GENERAL.—If the Secretary determines 
that an establishment fails to meet a requirement 
described in subsection (a) and that the establish-
ment fails to take appropriate corrective action, as 
determined by the Secretary, the Secretary may 
refuse to allow any meat or meat product, or poultry 
or poultry product, subject to the standard and proc-
essed by the establishment to be labeled, marked, 
stamped or tagged as ‘‘inspected and passed’’. 
(2) ADDITIONAL
AUTHORITY.—The authority 
provided under paragraph (1) is in addition to any
other authority the Secretary may have to enforce 
the requirements of this section. 
SEC. 7. REGULATIONS. 
(a) IN GENERAL.—Consistent with section 553 of 
title 5, United States Code, the Secretary shall have the 
authority to enforce the pathogen performance standards 
of the Secretary in accordance with the Federal Meat In-
spection Act (21 U.S.C. 601 et seq.) and the Poultry 
Products Inspection Act (21 U.S.C. 451 et seq.). 
(b) CHALLENGES.—Subsection (a) does not prevent 
a challenge to the standards described in subsection (a) 
on any basis other than the basis that the Secretary lacks 
the authority to issue and enforce pathogen performance 
standards promulgated in accordance with section 553 of 
title 5, United States Code. 
(c) EFFECTIVE DATE.—This section takes effect on 
January 1, 2000. 
Æ
In the House of Representatives, U. S.,
September 21, 2005.
Resolved, That the House agree to the amendment of the 
Senate to the bill (H.R. 3768) entitled ‘‘An Act to provide 
emergency tax relief for persons affected by Hurricane 
Katrina’’, with the following
HOUSE AMENDMENT TO SENATE AMENDMENT:
In lieu of the matter proposed to be inserted by the 
amendment of the Senate, insert the following:
SECTION 1. SHORT TITLE, ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Katrina Emergency Tax Relief Act of 2005’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows:
Sec. 1. Short title, etc. 
Sec. 2. Hurricane Katrina disaster area. 
TITLE I—SPECIAL RULES FOR USE OF RETIREMENT FUNDS FOR 
RELIEF RELATING TO HURRICANE KATRINA 
Sec. 101. Tax-favored withdrawals from retirement plans for relief relating to 
Hurricane Katrina. 
Sec. 102. Recontributions of withdrawals for home purchases cancelled due to 
Hurricane Katrina. 
Sec. 103. Loans from qualified plans for relief relating to Hurricane Katrina. 
Sec. 104. Provisions relating to plan amendments. 
TITLE II—EMPLOYMENT RELIEF 
Sec. 201. Work opportunity tax credit for Hurricane Katrina employees. 
Sec. 202. Employee retention credit for employers affected by Hurricane Katrina.
TITLE III—CHARITABLE GIVING INCENTIVES 
Sec. 301. Temporary suspension of limitations on charitable contributions. 
Sec. 302. Additional exemption for housing Hurricane Katrina displaced individ-
uals. 
Sec. 303. Increase in standard mileage rate for charitable use of vehicles. 
Sec. 304. Mileage reimbursements to charitable volunteers excluded from gross in-
come. 
Sec. 305. Charitable deduction for contributions of food inventory. 
Sec. 306. Charitable deduction for contributions of book inventories to public 
schools. 
TITLE IV—ADDITIONAL TAX RELIEF PROVISIONS 
Sec. 401. Exclusions of certain cancellations of indebtedness by reason of Hurri-
cane Katrina. 
Sec. 402. Suspension of certain limitations on personal casualty losses. 
Sec. 403. Required exercise of authority under section 7508A for tax relief relat-
ing to Hurricane Katrina. 
Sec. 404. Special rules for mortgage revenue bonds. 
Sec. 405. Extension of replacement period for nonrecognition of gain for property 
located in Hurricane Katrina disaster area. 
Sec. 406. Special rule for determining earned income. 
Sec. 407. Secretarial authority to make adjustments regarding taxpayer and de-
pendency status. 
TITLE V—EMERGENCY REQUIREMENT 
Sec. 501. Emergency requirement.
SEC. 2. HURRICANE KATRINA DISASTER AREA. 
For purposes of this Act—
(1) HURRICANE KATRINA DISASTER AREA.—The 
term ‘‘Hurricane Katrina disaster area’’ means an 
area with respect to which a major disaster has been 
declared by the President before September 14, 2005, 
under section 401 of the Robert T. Stafford Disaster 
Relief and Emergency Assistance Act by reason of 
Hurricane Katrina. 
(2) CORE DISASTER AREA.—The term ‘‘core dis-
aster area’’ means that portion of the Hurricane 
Katrina disaster area determined by the President to
I 
109TH CONGRESS 
1ST SESSION H. R. 3162 
To amend the Internal Revenue Code of 1986 to restore the 80-percent 
deduction for meal and entertainment expenses. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 30, 2005 
Mr. FOLEY (for himself, Mr. FARR, Mr. ENGLISH of Pennsylvania, Mr. GAR-
RETT of New Jersey, and Mr. CANNON) 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 restore 
the 80-percent deduction for meal and entertainment 
expenses. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. RESTORATION OF 80-PERCENT DEDUCTION 
FOR MEAL AND ENTERTAINMENT EXPENSES. 
(a) IN GENERAL.—Subsection (n) of section 274 of 
the Internal Revenue Code of 1986 (relating to only 50 
percent of meal and entertainment expenses allowed as de-
duction) is amended—
(1) by striking ‘‘50 percent’’ in paragraph (1) 
and inserting ‘‘80 percent’’, and 
(2) by striking ‘‘50 PERCENT’’ in the subsection 
heading and inserting ‘‘80 PERCENT’’. 
(b) CONFORMING AMENDMENT.—Subsection (n) of 
section 274 of such Code is amended by striking para-
graph (3). 
(c) 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. 3163 
To amend the Help America Vote Act of 2002 to delay for 48 months 
the deadlines by which States must comply with the election administra-
tion requirements of title III of such Act, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 30, 2005 
Mr. GOODE introduced the following bill; which was referred to the Committee 
on House Administration 
A BILL 
To amend the Help America Vote Act of 2002 to delay 
for 48 months the deadlines by which States must com-
ply with the election administration requirements of title 
III of such Act, 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. DELAY IN DEADLINES FOR STATE COMPLIANCE 
WITH ELECTION ADMINISTRATION REQUIRE-
MENTS. 
(a) VOTING SYSTEMS STANDARDS.—Section 301(d) 
of the Help America Vote Act of 2002 (42 U.S.C.
15481(d)) is amended by striking ‘‘January 1, 2006’’ and 
inserting ‘‘January 1, 2010’’. 
(b) PROVISIONAL VOTING AND VOTING INFORMA-
TION.—Section 302(d) of such Act (42 U.S.C. 15482(d)) 
is amended by striking ‘‘January 1, 2004’’ and inserting 
‘‘January 1, 2008’’. 
(c) COMPUTERIZED STATEWIDE VOTER REGISTRA-
TION LIST; IDENTIFICATION REQUIREMENTS FOR CER-
TAIN VOTERS WHO REGISTER BY MAIL.—Section 303(d) 
of such Act (42 U.S.C. 15483(d)) is amended— 
(1) by striking ‘‘January 1, 2004’’ each place 
it appears and inserting ‘‘January 1, 2008’’; 
(2) in paragraph (1)(B), by striking ‘‘January 
1, 2006’’ and inserting ‘‘January 1, 2010’’; and 
(3) in paragraph (2)(B), by striking ‘‘January 
1, 2003’’ and inserting ‘‘January 1, 2007’’. 
SEC. 2. EXTENSION OF AVAILABILITY AND PERIOD OF 
WAIVER OF DEADLINE FOR REPLACEMENT 
OF PUNCH CARD AND LEVER VOTING MA-
CHINES. 
Section 102(a)(3)(B) of the Help America Vote Act 
of 2002 (42 U.S.C. 15302(a)(3)(B)) is amended— 
(1) by striking ‘‘January 1, 2004,’’ and insert-
ing ‘‘January 1, 2008,’’; and
(2) by striking ‘‘January 1, 2006,’’ and insert-
ing ‘‘January 1, 2010,’’. 
SEC. 3. EFFECTIVE DATE. 
The amendments made by this Act shall take effect 
as if included in the enactment of the Help America Vote 
Act of 2002. 
Æ
ment plan in a direct trustee to trustee transfer with-
in 60 days of the distribution. 
(d) DEFINITIONS.—For purposes of this section—
(1) QUALIFIED HURRICANE KATRINA DISTRIBU-
TION.—Except as provided in subsection (b), the term 
‘‘qualified Hurricane Katrina distribution’’ means 
any distribution from an eligible retirement plan 
made on or after August 25, 2005, and before Janu-
ary 1, 2007, to an individual whose principal place 
of abode on August 28, 2005, is located in the Hurri-
cane Katrina disaster area and who has sustained an 
economic loss by reason of Hurricane Katrina. 
(2) ELIGIBLE RETIREMENT PLAN.—The term ‘‘el-
igible retirement plan’’ shall have the meaning given 
such term by section 402(c)(8)(B) of such Code. 
(e) INCOME INCLUSION SPREAD OVER 3 YEAR PERIOD 
FOR QUALIFIED HURRICANE KATRINA DISTRIBUTIONS.—
(1) IN GENERAL.—In the case of any qualified 
Hurricane Katrina distribution, unless the taxpayer 
elects not to have this subsection apply for any tax-
able year, any amount required to be included in 
gross income for such taxable year shall be so in-
cluded ratably over the 3-taxable year period begin-
ning with such taxable year.
(2) SPECIAL RULE.—For purposes of paragraph 
(1), rules similar to the rules of subparagraph (E) of 
section 408A(d)(3) of such Code shall apply. 
(f) SPECIAL RULES.—
(1) EXEMPTION OF DISTRIBUTIONS FROM TRUST-
EE
TO
TRUSTEE
TRANSFER
AND
WITHHOLDING 
RULES.—For purposes of sections 401(a)(31), 402(f), 
and 3405 of such Code, qualified Hurricane Katrina 
distributions shall not be treated as eligible rollover 
distributions. 
(2) QUALIFIED HURRICANE KATRINA DISTRIBU-
TIONS TREATED AS MEETING PLAN DISTRIBUTION RE-
QUIREMENTS.—For purposes of such Code, a qualified 
Hurricane Katrina distribution shall be treated as 
meeting the requirements of sections 401(k)(2)(B)(i), 
403(b)(7)(A)(ii), 403(b)(11), and 457(d)(1)(A) of such 
Code. 
SEC. 102. RECONTRIBUTIONS OF WITHDRAWALS FOR HOME 
PURCHASES CANCELLED DUE TO HURRICANE 
KATRINA. 
(a) RECONTRIBUTIONS.—
(1) IN GENERAL.—Any individual who received 
a qualified distribution may, during the period begin-
ning on August 25, 2005, and ending on February 
28, 2006, make one or more contributions in an ag-
The failure of an agency or official to act on a Fed-
eral refinery authorization in accordance with the 
Secretary’s schedule established pursuant to subsection 
(c) shall be considered inconsistent with Federal law 
for the purposes of paragraph (2) of this subsection. 
(2) COURT ACTION.—If the Court finds that an 
order or action described in paragraph (1)(A) is in-
consistent with the Federal law governing such Fed-
eral refinery authorization, or that a failure to act as 
described in paragraph (1)(B) has occurred, and the 
order, action, or failure to act would prevent the 
siting, construction, expansion, or operation of the re-
finery, the Court shall remand the proceeding to the 
agency or official to take appropriate action con-
sistent with the order of the Court. If the Court re-
mands the order, action, or failure to act to the Fed-
eral or State administrative agency or official, the 
Court shall set a reasonable schedule and deadline for 
the agency or official to act on remand. 
(3) SECRETARY’S ACTION.—For any civil action 
brought under this subsection, the Secretary shall 
promptly file with the Court the consolidated record 
compiled by the Secretary pursuant to subsection (d).
I 
109TH CONGRESS 
1ST SESSION H. R. 3164 
To amend the Internal Revenue Code of 1986 to make geothermal heat 
pump systems eligible for the energy credit. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 30, 2005 
Mr. GORDON (for himself and Mr. COOPER) 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 make 
geothermal heat pump systems eligible for the energy credit. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. GEOTHERMAL HEAT PUMP SYSTEMS TREATED 
AS ENERGY PROPERTY. 
(a) IN GENERAL.—Subparagraph (A) of section 
48(a)(3) is amended by striking ‘‘or’’ at the end of clause 
(i), by inserting ‘‘or’’ at the end of clause (ii), and by add-
ing at the end the following new clause: 
‘‘(iii) 
equipment 
which 
uses 
the 
ground or ground water as a thermal en-
ergy source to heat a structure or as a 
thermal energy sink to cool a structure,’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
the date of the enactment of this Act. 
Æ
106TH CONGRESS
1ST SESSION
H. R. 233
AN ACT
To designate the Federal building located at 700
East San Antonio Street in El Paso, Texas, as
the ‘‘Richard C. White Federal Building’’.
I 
109TH CONGRESS 
1ST SESSION H. R. 3165 
To amend the Occupational Safety and Health Act to provide for criminal 
liability for willful safety standard violations resulting in the death of 
contract employees. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 30, 2005 
Mr. AL GREEN of Texas (for himself, Mr. OWENS, Ms. JACKSON-LEE of 
Texas, Mr. GENE GREEN of Texas, and Mr. WAXMAN) introduced the fol-
lowing bill; which was referred to the Committee on Education and the 
Workforce, and in addition to the Committee on the Judiciary, 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 amend the Occupational Safety and Health Act to provide 
for criminal liability for willful safety standard violations 
resulting in the death of contract employees. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. DEFINITION OF EMPLOYEE. 
Section 17(e) of the Occupational Safety and Health 
Act (29 U.S.C. 666(e)) is amended by inserting ‘‘including
contract employees who are contracted by the employer,’’ 
after ‘‘employee,’’. 
Æ
(4) EXPEDITED REVIEW.—The Court shall set 
any civil action brought under this subsection for ex-
pedited consideration. 
(5) ATTORNEY’S
FEES.—In any action chal-
lenging a Federal refinery authorization that has been 
granted, reasonable attorney’s fees and other expenses 
of litigation shall be awarded to the prevailing party. 
This paragraph shall not apply to any action seeking 
remedies for denial of a Federal refinery authoriza-
tion or failure to act on an application for a Federal 
refinery authorization. 
SEC. 103. REFINERY REVITALIZATION REPEAL. 
Subtitle H of title III of the Energy Policy Act of 2005 
and the items relating thereto in the table of contents of 
such Act are repealed. 
SEC. 104. STANDBY SUPPORT FOR REFINERIES. 
(a) DEFINITION.—For purposes of this section, the 
term ‘‘authorization’’ means any authorization or permit 
required under State or Federal law. 
(b) CONTRACT AUTHORITY.— 
(1) IN GENERAL.—The Secretary may enter into 
contracts under this section with non-Federal entities 
that the Secretary determines, at the sole discretion of 
the Secretary, to be the first non-Federal entities to 
enter into firm contracts after the date of enactment
I 
109TH CONGRESS 
1ST SESSION H. R. 3167 
To amend the Internal Revenue Code of 1986 to require that each employer 
show on the W–2 form of each employee the employer’s share of taxes 
for old-age, survivors, and disability insurance and for hospital insurance 
for the employee as well as the total amount of such taxes for such 
employee. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 30, 2005 
Mr. HOEKSTRA 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 require 
that each employer show on the W–2 form of each em-
ployee the employer’s share of taxes for old-age, sur-
vivors, and disability insurance and for hospital insur-
ance for the employee as well as the total amount of 
such taxes for such employee. 
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 ‘‘Right-To-Know Na-
tional Payroll Act’’.
SEC. 2. DISCLOSURE OF FICA AND MEDICARE TAX ON W–2 
FORM. 
(a) IN GENERAL.—Subsection (a) of section 6051 of 
the Internal Revenue Code of 1986 (relating to require-
ment of receipts for employees) is amended by striking 
‘‘and’’ at the end of paragraph (12), by striking the period 
at the end of paragraph (13) and inserting a comma, and 
by inserting after paragraph (13) the following new para-
graphs: 
‘‘(14) the total amount of tax with respect to 
the employee imposed on such person under— 
‘‘(A) section 3111(a), 
‘‘(B) section 3111(b), 
‘‘(C) so much of the tax imposed under 
section 3221(a) as relates to section 3111(a), 
and 
‘‘(D) so much of the tax imposed under 
section 3221(a) as relates to section 3111(b), 
and 
‘‘(15) the total amount of tax with respect to 
the employee for old-age, survivors, and disability in-
surance and for hospital insurance, which is the sum 
of— 
‘‘(A) each of the amounts shown under 
subparagraphs (A) through (D) of paragraph 
(14), plus
‘‘(B) the amount shown under paragraph 
(6).’’ 
(b) EXCEPTION
FOR EMPLOYERS WITH 100 OR 
FEWER EMPLOYEES.—Section 6051 of such Code is 
amended adding at the end the following new subsection: 
‘‘(g) STATEMENTS REGARDING FICA AND MEDI-
CARE TAX NOT REQUIRED OF SMALL EMPLOYERS.— 
‘‘(1) IN GENERAL.—Paragraphs (14) and (15) 
of subsection (a) shall not apply to any person for 
a calendar year with respect to which such person 
employed an average of not more than 100 employ-
ees on business days during each pay period in 
which such person was in existence during the cal-
endar year. 
‘‘(2) DEFINITIONS.—For purposes of paragraph 
(1)— 
‘‘(A) EMPLOYER.—All persons treated as a 
single employer under subsection (b), (c), (m), 
or (o) of section 414 shall be treated as one em-
ployer. 
‘‘(B) EMPLOYEE.—The term ‘employee’ in-
cludes any individual who is a full time, part 
time, temporary, or leased (within the meaning 
of section 414(n)) employee.’’.
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to remuneration paid 
after December 31, 2005. 
Æ
of this Act to construct new refineries in the United 
States or refurbish and return to commercial oper-
ation existing but nonoperating refineries in the 
United States. The Secretary may enter into contracts 
under this section with respect to new refineries or re-
furbished refineries that add a total of no more than 
2,000,000 barrels per day of refining capacity to the 
refining capacity of the United States as in existence 
on the date of enactment of this Act. 
(2) CONDITIONS.—Except as provided in para-
graphs (4) and (5), under a contract authorized 
under paragraph (1), the Secretary shall pay to the 
non-Federal entity the costs specified in paragraph 
(3), using funds deposited in the Standby Refinery 
Support Account established under subsection (c), if— 
(A) the non-Federal entity has substantially 
completed construction of the new refinery or the 
refurbished refinery and the initial commercial 
operation of the new refinery or of the refur-
bished refinery is delayed because of— 
(i) litigation that could not have been 
reasonably foreseen by the non-Federal enti-
ty at the time the non-Federal entity en-
tered into the firm contract to construct; or
(1) INDIVIDUALS.—In the case of an indi-
vidual—
(A) LIMITATION.—Any qualified contribu-
tion shall be allowed only to the extent that the 
aggregate of such contributions does not exceed 
the excess of the taxpayer’s contribution base (as 
defined in subparagraph (F) of section 170(b)(1) 
of such Code) over the amount of all other chari-
table contributions allowed under such section 
170(b)(1). 
(B) CARRYOVER.—If the aggregate amount 
of qualified contributions made in the contribu-
tion year (within the meaning of section 
170(d)(1) of such Code) exceeds the limitation of 
subparagraph (A), such excess shall be added to 
the excess described in the portion of subpara-
graph (A) of such section which precedes clause 
(i) thereof for purposes of applying such section. 
(2) CORPORATIONS.—In the case of a corpora-
tion—
(A) LIMITATION.—Any qualified contribu-
tion shall be allowed only to the extent that the 
aggregate of such contributions does not exceed 
the excess of the taxpayer’s taxable income (as 
determined under paragraph (2) of section