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‘‘(I) the reductions in the account for
the taxable year (other than for distribu-
tions), over
‘‘(II) the increases in such account for
such taxable year.’’
(c) CONFORMING AMENDMENTS.—Subparagraph (A)
of section 1368(e)(1) is amended—
(1) by striking ‘‘as provided in subparagraph
(B)’’ and inserting ‘‘as otherwise provided in this
paragraph’’, and
(2) by striking ‘‘section 1367(b)(2)(A)’’ and in-
serting ‘‘section 1367(a)(2)’’.
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to distributions in taxable years
beginning after December 31, 1992.
SEC. 503. ELECTING SMALL BUSINESS TRUSTS.
(a) GENERAL RULE.—Subparagraph (A) of section
1361(c)(2) (relating to certain trusts permitted as share-
holders) is amended by inserting after clause (iv) the fol-
lowing new clause:
‘‘(v) An electing small business trust.’’
(b) CURRENT BENEFICIARIES TREATED AS SHARE-
HOLDERS.—Subparagraph (B) of section 1361(c)(2) is
amended by adding at the end the following new clause:
warehouse for consumption, on or after the 15th day after 
the date of the enactment of this Act. 
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1188 
† HR 4348 EAS 
considerations set forth in subsection (a) and (b) of 
section 30111 of title 49, United States Code, submit 
a report that describes the reasons for not prescribing 
such a standard to— 
(A) the Committee on Commerce, Science, 
and Transportation of the Senate; and 
(B) the Committee on Energy and Com-
merce of the House of Representatives. 
(c) TIRE PERFORMANCE STANDARD.—Not later than 
3 years after the date of enactment of this Act, the Secretary 
shall— 
(1) issue a final rule upgrading performance 
standards for tires used on motorcoaches, including 
an enhanced endurance test and a new high-speed 
performance test; or 
(2) if the Secretary determines that a standard 
is not warranted based on the requirements and con-
siderations set forth in subsections (a) and (b) of sec-
tion 30111 of title 49, United States Code, submit a 
report that describes the reasons for not prescribing 
such a standard to— 
(A) the Committee on Commerce, Science, 
and Transportation of the Senate; and 
(B) the Committee on Energy and Com-
merce of the House of Representatives.
104
‘‘(1) all interests in such partnership shall be
treated as held by disqualified organizations,
‘‘(2) in lieu of applying subparagraph (C) of
section 860E(e)(6), the amount subject to tax under
section 860E(e)(6) shall be excluded from the gross
income of such partnership, and
‘‘(3) subparagraph (D) of section 860E(e)(6)
shall not apply.
‘‘(f) SPECIAL RULES FOR APPLYING CERTAIN IN-
STALLMENT SALE RULES.—In the case of a large partner-
ship—
‘‘(1) the provisions of sections 453(l)(3) and
453A shall be applied at the partnership level, and
‘‘(2) in determining the amount of interest pay-
able under such sections, such partnership shall be
treated as subject to tax under this chapter at the
highest rate of tax in effect under section 1 or 11.
‘‘SEC. 775. LARGE PARTNERSHIP.
‘‘(a) GENERAL RULE.—For purposes of this part—
‘‘(1) IN GENERAL.—Except as otherwise pro-
vided in this section or section 776, the term ‘large
partnership’ means, with respect to any partnership
taxable year, any partnership if the number of per-
sons who were partners in such partnership in such
taxable year or any preceding partnership taxable
from warehouse for consumption, on or after the 15th day 
after the date of the enactment of this Act. 
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227
(1) by adding at the end thereof the following
new sentence: ‘‘A similar rule shall apply in the case
of amounts included in gross income under section
1293 (as in effect on January 1, 1993).’’, and
(2) by striking ‘‘AMOUNTS PREVIOUSLY TAXED
UNDER SECTION 1248’’ in the subsection heading
and 
inserting 
‘‘CERTAIN
PREVIOUSLY
TAXED
AMOUNTS’’.
SEC. 403. TECHNICAL AND CONFORMING AMENDMENTS.
(a) GENERAL RULE.—
(1) Paragraph (2) of section 171(c) is amend-
ed—
(A) by striking ‘‘, or by a foreign personal
holding company, as defined in section 552’’,
and
(B) by striking ‘‘or foreign personal hold-
ing company’’.
(2) Section 312 is amended by striking sub-
section (j).
(3) Subsection (m) of section 312 is amended
by striking ‘‘, a foreign investment company (within
the meaning of section 1246(b)), or a foreign per-
sonal holding company (within the meaning of sec-
tion 552)’’ and inserting ‘‘or a passive foreign cor-
poration (as defined in section 1296)’’.
warehouse for consumption, on or after the 15th day after 
the date of the enactment of this Act. 
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273
(6) Section 851 is amended by striking sub-
section (g) and redesignating subsection (h) as sub-
section (g).
(7) Subsection (g) of section 851 (as redesig-
nated by paragraph (6)) is amended by striking
paragraph (3).
(8) Section 817(h)(2) is amended—
(A) by striking ‘‘851(b)(4)’’ in subpara-
graph (A) and inserting ‘‘851(b)(3)’’, and
(B) by striking ‘‘851(b)(4)(A)(i)’’ in sub-
paragraph (B) and inserting ‘‘851(b)(3)(A)(i)’’.
(9) Section 1092(f)(2) is amended by striking
‘‘Except for purposes of section 851(b)(3), the’’ and
inserting ‘‘The’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years ending after the
date of the enactment of this Act.
SEC. 522. BASIS RULES FOR SHARES IN OPEN-END REGU-
LATED INVESTMENT COMPANIES.
(a) ADDITIONAL REPORTING REQUIREMENT.—Sec-
tion 6045 (relating to returns of brokers) is amended by
adding at the end thereof the following new subsection:
‘‘(f) ADDITIONAL INFORMATION REQUIRED WITH
RESPECT TO OPEN-END REGULATED INVESTMENT COM-
PANIES.—
353
‘‘(ii) 1 or more other members of such
group claim to any extent a deduction for
taxes otherwise creditable under section
901.’’
(9) 
The 
amendment 
made 
by 
section
11813(b)(17) of the Revenue Reconciliation Act of
1990 shall be applied as if the material stricken by
such amendment included the closing parenthesis
after ‘‘section 48(a)(5)’’.
(10) Paragraph (1) of section 179(d) is amend-
ed—
(A) by striking ‘‘in a trade or business’’
and inserting ‘‘a trade or business’’, and
(B) by adding at the end thereof the fol-
lowing new sentence: ‘‘Such term shall not in-
clude any property described in section 50(b)
and shall not include air conditioning or heating
units and horses’’.
(11) Subparagraph (E) of section 50(a)(2) is
amended by striking ‘‘section 48(a)(5)(A)’’ and in-
serting ‘‘section 48(a)(5)’’.
(12) 
The 
amendment 
made 
by 
section
11801(c)(9)(G)(ii) of the Revenue Reconciliation Act
of 1990 shall be applied as if it struck ‘‘Section
422A(c)(2)’’ and inserted ‘‘Section 422(c)(2)’’.
356
section (d), the unadjusted basis of such property
would be its cost within the meaning of section
1012.’’
(b) AMENDMENTS RELATED TO SECTION 13142.—
(1) Subparagraph (B) of section 13142(b)(6) of
the Revenue Reconciliation Act of 1993 is amended
to read as follows:
‘‘(B) FULL-TIME STUDENTS, WAIVER AU-
THORITY, AND PROHIBITED DISCRIMINATION.—
The amendments made by paragraphs (2), (3),
and (4) shall take effect on the date of the en-
actment of this Act.’’
(2) Subparagraph (C) of section 13142(b)(6) of
such Act is amended by striking ‘‘paragraph (2)’’
and inserting ‘‘paragraph (5)’’.
(c) AMENDMENT RELATED TO SECTION 13161.—
(1) IN
GENERAL.—Subsection (e) of section
4001 (relating to inflation adjustment) is amended
to read as follows:
‘‘(e) INFLATION ADJUSTMENT.—
‘‘(1) IN GENERAL.—In the case of any calendar
year after 1993, the $30,000 amount in subsection
(a) and section 4003(a) shall be increased by an
amount equal to—
‘‘(A) $30,000, multiplied by
(1) the premium established by the Secretary
for participation in section 6; or
(2) such portion of the premium as the Sec-
retary may require to initiate coverage.
(d) COMPENSATION FOR DESTRUCTION OF INSURED
CERVIDAE.—
(1) IN GENERAL.—Except as provided in para-
graph (2), indemnity payments for the destruction of
insured cervidae shall be paid at rates established by
the Secretary for the insurance program, but not
greater than 80 percent of the declared market value
of healthy cervidae at the time of the destruction of
the cervidae. The amount of compensation shall be
reduced by the salvage value and any other moneys
received by an owner for the destroyed cervidae.
(2) LIMITATION.—The amount of compensation
provided for the destruction of insured cervidae may
not exceed the actual fair market value of healthy
cervidae, as determined by the Secretary, at the time
of the destruction of the cervidae. Coverage shall not
be retroactive.
SEC. 6. INSURANCE PREMIUMS.
(a) RATES.—Subject to subsection (b), the Secretary
shall establish premiums for insurance coverage under this
Act at such rates as the Secretary determines to be actu-
SECTION 1. EXTENSION OF UNDETECTABLE FIREARMS ACT 
OF 1988 FOR 10 YEARS. 
Section 2(f)(2) of the Undetectable Firearms Act of 
1988 (18 U.S.C. 922 note) is amended by striking ‘‘25’’ 
and inserting ‘‘35’’. 
Passed the House of Representatives December 3, 
2013. 
Attest: 
Clerk.
I
103D CONGRESS
1ST SESSION
H. R. 3417
To provide for a voluntary national insurance program to protect the owners
of domesticated cervidae against losses incurred as result of destroying
animals or herds infected with, or exposed to, tuberculosis.
IN THE HOUSE OF REPRESENTATIVES
OCTOBER 28, 1993
Mr. ALLARD introduced the following bill; which was referred to the
Committee on Agriculture
A BILL
To provide for a voluntary national insurance program to
protect the owners of domesticated cervidae against
losses incurred as result of destroying animals or herds
infected with, or exposed to, tuberculosis.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE AND TABLE OF CONTENTS.
(a) SHORT TITLE.—This Act may be cited as the
‘‘Emergency Cervidae Tuberculosis Protection Act’’.
(b) TABLE OF CONTENTS.—The table of contents of
this Act is as follows:
Sec. 1. Short title and table of contents.
Sec. 2. Purpose and finding.
Sec. 3. Definitions.
782 
HR 4310 RFS
SEC. 1404. DRUG INTERDICTION AND COUNTER-DRUG AC-
TIVITIES, DEFENSE-WIDE. 
Funds are hereby authorized to be appropriated for 
the Department of Defense for fiscal year 2013 for ex-
penses, not otherwise provided for, for Drug Interdiction 
and Counter-Drug Activities, Defense-wide, as specified in 
the funding table in section 4501. 
SEC. 1405. DEFENSE INSPECTOR GENERAL. 
Funds are hereby authorized to be appropriated for 
the Department of Defense for fiscal year 2013 for ex-
penses, not otherwise provided for, for the Office of the 
Inspector General of the Department of Defense, as speci-
fied in the funding table in section 4501. 
SEC. 1406. DEFENSE HEALTH PROGRAM. 
Funds are hereby authorized to be appropriated for 
fiscal year 2013 for the Defense Health Program, as spec-
ified in the funding table in section 4501, for use of the 
Armed Forces and other activities and agencies of the De-
partment of Defense in providing for the health of eligible 
beneficiaries. 
SEC. 1407. CEMETERIAL EXPENSES. 
Funds are hereby authorized to be appropriated for 
the Department of the Army for fiscal year 2013 for 
cemeterial expenses, not otherwise provided for, as speci-
fied in the funding table in section 4501. 
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783 
HR 4310 RFS
Subtitle B—National Defense 
Stockpile 
SEC. 1411. AUTHORIZED USES OF NATIONAL DEFENSE 
STOCKPILE FUNDS. 
(a) OBLIGATION OF STOCKPILE FUNDS.—During fis-
cal year 2013, the National Defense Stockpile Manager 
may obligate up to $44,899,227 of the funds in the Na-
tional Defense Stockpile Transaction Fund established 
under subsection (a) of section 9 of the Strategic and Crit-
ical Materials Stock Piling Act (50 U.S.C. 98h) for the 
authorized uses of such funds under subsection (b)(2) of 
such section, including the disposal of hazardous materials 
that are environmentally sensitive. 
(b) ADDITIONAL OBLIGATIONS.—The National De-
fense Stockpile Manager may obligate amounts in excess 
of the amount specified in subsection (a) if the National 
Defense Stockpile Manager notifies Congress that extraor-
dinary or emergency conditions necessitate the additional 
obligations. The National Defense Stockpile Manager may 
make the additional obligations described in the notifica-
tion after the end of the 45-day period beginning on the 
date on which Congress receives the notification. 
(c) LIMITATIONS.—The authorities provided by this 
section shall be subject to such limitations as may be pro-
vided in appropriations Acts. 
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‘‘(F) is a member of the Armed Forces 
who is not entitled to basic educational assist-
ance under chapter 30 of this title by reason of 
an 
election 
under 
section 
3011(c)(1) 
or 
3012(d)(1) of this title; and 
‘‘(2) as of the date of the individual’s election 
under this paragraph, meets the requirements for 
entitlement to educational assistance under this 
chapter. 
‘‘(b) CESSATION OF CONTRIBUTIONS TOWARD GI 
BILL.—Effective as of the first month beginning on or 
after the date of an election under subsection (a) of an 
individual described by paragraph (1)(E) of that sub-
section, the obligation of the individual to make contribu-
tions under section 3011(b) or 3012(c) of this title, as 
applicable, shall cease, and the requirements of such sec-
tion shall be deemed to be no longer applicable to the indi-
vidual. 
‘‘(c) REVOCATION
OF REMAINING TRANSFERRED 
ENTITLEMENT.— 
‘‘(1) ELECTION TO REVOKE.—If, on the date an 
individual described in paragraph (1)(A) or (1)(C) of 
subsection (a) makes an election under that sub-
section, a transfer of the entitlement of the indi-
vidual to basic educational assistance under section
113TH CONGRESS 
1ST SESSION H. R. 3627 
AN ACT 
To require the Attorney General to report on State law 
penalties for certain child abusers, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
113TH CONGRESS 
2D SESSION 
H. R. 3628 
AN ACT 
To eliminate certain unnecessary reporting requirements and 
consolidate or modify others, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
113TH CONGRESS 
2D SESSION 
H. R. 3635 
AN ACT 
To ensure the functionality and security of new Federal 
websites that collect personally identifiable information, 
and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
404
(c) APPLICATION OF FEES TO CERTAIN AGRICUL-
TURAL PRODUCTS.—The amendment made by section
111(b)(2)(D)(iv) of the Customs and Trade Act of 1990
shall apply to—
(1) any entry made from a foreign trade zone
on or after the 15th day after the date of the enact-
ment of this Act; and
(2) any entry made from a foreign trade zone
after November 30, 1986, and before such 15th day
if the entry was not liquidated, or if the liquidation
has not become final, before such 15th day.
SEC. 1023. TECHNICAL AMENDMENTS TO THE OMNIBUS
TRADE AND COMPETITIVENESS ACT OF 1988.
(a) IN GENERAL.—Paragraph (2) of section 1102(a)
of the Omnibus Trade and Competitiveness Act of 1988
(19 U.S.C. 2902(a)(2)) is amended—
(1) in subparagraph (A)—
(A) by striking ‘‘the date of enactment of
this Act’’ and inserting ‘‘January 1, 1989’’; and
(B) by striking ‘‘such date of enactment’’
and inserting ‘‘January 1, 1989’’; and
(2) in subparagraph (B), by striking ‘‘such date
of enactment’’ and inserting ‘‘January 1, 1989’’.
(b) EFFECTIVE DATE.—The amendments made by
subsection (a) shall take effect January 1, 1989.
104TH CONGRESS
1ST SESSION
H. R. 2196
AN ACT
To amend the Stevenson-Wydler Technology Inno-
vation Act of 1980 with respect to inventions
made under cooperative research and develop-
ment agreements, and for other purposes.
(e) EFFECTIVE DATE.—The amendments made by
this section shall apply to years beginning after December
31, 1993.
SEC. 222. MODIFICATION OF ADDITIONAL PARTICIPATION
REQUIREMENTS.
(a) GENERAL RULE.—Section 401(a)(26)(A) (relat-
ing to additional participation requirements) is amended
to read as follows:
‘‘(A) IN GENERAL.—In the case of a trust
which is a part of a defined benefit plan, such
trust shall not constitute a qualified trust under
this subsection unless on each day of the plan
year such trust benefits at least the lesser of—
‘‘(i) 50 employees of the employer, or
‘‘(ii) the greater of—
‘‘(I) 40 percent of all employees
of the employer, or
‘‘(II) 2 employees (or if there is
only 1 employee, such employee).’’
(b) SEPARATE LINE OF BUSINESS TEST.—Section
401(a)(26)(G) (relating to separate line of business) is
amended by striking ‘‘paragraph (7)’’ and inserting ‘‘para-
graph (2)(A) or (7)’’.
SEC. 238. TREATMENT OF GOVERNMENTAL PLANS UNDER
SECTION 415.
(a) DEFINITION OF COMPENSATION.—Subsection (k)
of section 415 (regarding limitations on benefits and con-
tributions under qualified plans) is amended by adding im-
mediately after paragraph (2) thereof the following new
paragraph:
‘‘(3) DEFINITION OF COMPENSATION FOR GOV-
ERNMENTAL PLANS.—For purposes of this section,
in the case of a governmental plan (as defined in
section 414(d)), the term ‘compensation’ includes, in
addition to the amounts described in subsection
(c)(3)—
‘‘(A) any elective deferral (as defined in
section 402(g)(3)), and
‘‘(B) any amount which is contributed by
the employer at the election of the employee
and which is not includible in the gross income
of an employee under section 125 or 457.’’
(b) COMPENSATION LIMIT.—Subsection (b) of sec-
tion 415 is amended by adding immediately after para-
graph (10) the following new paragraph:
‘‘(11) SPECIAL LIMITATION RULE FOR GOVERN-
MENTAL
PLANS.—In the case of a governmental
plan (as defined in section 414(d)), subparagraph
(B) of paragraph (1) shall not apply.’’
TITLE IV—FOREIGN PROVISIONS
Subtitle A—Simplification of Treatment of Passive Foreign Corporations
Sec. 401. Repeal of foreign personal holding company rules and foreign invest-
ment company rules.
Sec. 402. Replacement for passive foreign investment company rules.
Sec. 403. Technical and conforming amendments.
Sec. 404. Effective date.
Subtitle B—Treatment of Controlled Foreign Corporations
Sec. 411. Gain on certain stock sales by controlled foreign corporations treated
as dividends.
Sec. 412. Miscellaneous modifications to subpart F.
Sec. 413. Indirect foreign tax credit allowed for certain lower tier companies.
Subtitle C—Other Provisions
Sec. 421. Exchange rate used in translating foreign taxes.
Sec. 422. Election to use simplified section 904 limitation for alternative mini-
mum tax.
Sec. 423. Modification of section 1491.
Sec. 424. Modification of section 367(b).
TITLE V—OTHER INCOME TAX PROVISIONS
Subtitle A—Provisions Relating to Subchapter S Corporations
Sec. 501. Authority to validate certain invalid elections.
Sec. 502. Treatment of distributions during loss years.
Sec. 503. Electing small business trusts.
Sec. 504. Other modifications.
Subtitle B—Accounting Provision
Sec. 511. Modifications to look-back method for long-term contracts.
Subtitle C—Provisions Relating to Regulated Investment Companies
Sec. 521. Repeal of 30-percent gross income limitation.
Sec. 522. Basis rules for shares in open-end regulated investment companies.
Sec. 523. Nonrecognition treatment for certain transfers by common trust
funds to regulated investment companies.
Subtitle D—Tax-Exempt Bond Provisions
Sec. 531. Repeal of $100,000 limitation on unspent proceeds under 1-year ex-
ception from rebate.
Sec. 532. Exception from rebate for earnings on bona fide debt service fund
under construction bond rules.
Sec. 533. Repeal of debt service-based limitation on investment in certain
nonpurpose investments.
Sec. 534. Repeal of expired provisions.
Sec. 535. Clarification of investment-type property.
Sec. 536. Effective dates.
Subtitle E—Insurance Provisions
Sec. 541. Treatment of certain insurance contracts on retired lives.
Sec. 542. Treatment of modified guaranteed contracts.
Subtitle F—Other Provisions
Sec. 551. Closing of partnership taxable year with respect to deceased partner,
etc.
Sec. 552. Modification of credit for producing fuel from a nonconventional
source.
TITLE VI—ESTATE AND GIFT TAX PROVISIONS
Sec. 601. Clarification of waiver of certain rights of recovery.
Sec. 602. Adjustments for gifts within 3 years of decedent’s death.
Sec. 603. Clarification of qualified terminable interest rules.
Sec. 604. Transitional rule under section 2056A.
Sec. 605. Opportunity to correct certain failures under section 2032A.
TITLE VII—EXCISE TAX SIMPLIFICATION
Subtitle A—Provisions Related to Distilled Spirits, Wines, and Beer
Sec. 701. Credit or refund for imported bottled distilled spirits returned to dis-
tilled spirits plant.
Sec. 702. Authority to cancel or credit export bonds without submission of
records.
Sec. 703. Repeal of required maintenance of records on premises of distilled
spirits plant.
Sec. 704. Fermented material from any brewery may be received at a distilled
spirits plant.
Sec. 705. Repeal of requirement for wholesale dealers in liquors to post sign.
Sec. 706. Refund of tax to wine returned to bond not limited to
unmerchantable wine.
Sec. 707. Use of additional ameliorating material in certain wines.
Sec. 708. Domestically produced beer may be withdrawn free of tax for use of
foreign embassies, legations, etc.
Sec. 709. Beer may be withdrawn free of tax for destruction.
Sec. 710. Authority to allow drawback on exported beer without submission of
records.
Sec. 711. Transfer to brewery of beer imported in bulk without payment of tax.
Subtitle B—Other Excise Tax Provisions
Sec. 721. Authority to grant exemptions from registration requirements.
Sec. 722. Repeal of expired provisions.
TITLE VIII—ADMINISTRATIVE PROVISIONS
Subtitle A—General Provisions
Sec. 801. Use of reproductions of returns stored in digital image format.
Sec. 802. Repeal of authority to disclose whether prospective juror has been au-
dited.
Sec. 803. Repeal of special audit provisions for subchapter S items.
Sec. 804. Clarification of statute of limitations.
Sec. 805. Certain notices disregarded under provision increasing interest rate
on large corporate underpayments.