I 
109TH CONGRESS 
1ST SESSION H. R. 4388 
To amend the Internal Revenue Code of 1986 to extend certain expiring 
provisions, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 18, 2005 
Mr. THOMAS 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 extend 
certain expiring provisions, 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, ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Tax Revision Act of 2005’’. 
(b) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this Act an amend-
ment or repeal is expressed in terms of an amendment 
to, or repeal of, a section or other provision, the reference
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986. 
(c) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title, etc. 
Sec. 2. Election to include combat pay as earned income for purposes of earned 
income credit. 
Sec. 3. Cover over of tax on distilled spirits. 
Sec. 4. Authority for undercover operations. 
Sec. 5. Disclosures of certain tax return information. 
Sec. 6. Deduction allowable with respect to income attributable to domestic pro-
duction activities in Puerto Rico. 
SEC. 2. ELECTION TO INCLUDE COMBAT PAY AS EARNED 
INCOME FOR PURPOSES OF EARNED INCOME 
CREDIT. 
(a) 
IN
GENERAL.—Subclause 
(II) 
of 
section 
32(c)(2)(B)(vi) is amended by striking ‘‘January 1, 2006’’ 
and inserting ‘‘January 1, 2007’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to taxable years beginning after 
December 31, 2005. 
SEC. 3. COVER OVER OF TAX ON DISTILLED SPIRITS. 
(a) IN GENERAL.—Paragraph (1) of section 7652(f) 
(relating to limitation on cover over of tax on distilled spir-
its) is amended by striking ‘‘January 1, 2006’’ and insert-
ing ‘‘January 1, 2007’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to articles brought into the 
United States after December 31, 2005.
SEC. 4. AUTHORITY FOR UNDERCOVER OPERATIONS. 
Paragraph (6) of section 7608(c) (relating to applica-
tion of section) is amended by striking ‘‘January 1, 2006’’ 
both places is appears and inserting ‘‘January 1, 2007’’. 
SEC. 5. DISCLOSURES OF CERTAIN TAX RETURN INFORMA-
TION. 
(a) DISCLOSURES TO FACILITATE COMBINED EM-
PLOYMENT TAX REPORTING.— 
(1) IN GENERAL.—Subparagraph (B) of section 
6103(d)(5) (relating to termination) is amended by 
striking ‘‘December 31, 2005’’ and inserting ‘‘De-
cember 31, 2006’’. 
(2) EFFECTIVE DATE.—The amendment made 
by paragraph (1) shall apply to disclosures after De-
cember 31, 2005. 
(b) DISCLOSURES RELATING TO TERRORIST ACTIVI-
TIES.— 
(1) IN
GENERAL.—Clause (iv) of section 
6103(i)(3)(C) and subparagraph (E) of section 
6103(i)(7) are each amended by striking ‘‘December 
31, 2005’’ and inserting ‘‘December 31, 2006’’. 
(2) EFFECTIVE DATE.—The amendments made 
by paragraph (1) shall apply to disclosures after De-
cember 31, 2005. 
(c) DISCLOSURES RELATING TO STUDENT LOANS.—
(1) IN GENERAL.—Subparagraph (D) of section 
6103(l)(13) (relating to termination) is amended by 
striking ‘‘December 31, 2005’’ and inserting ‘‘De-
cember 31, 2006’’. 
(2) EFFECTIVE DATE.—The amendment made 
by paragraph (1) shall apply to requests made after 
December 31, 2005. 
SEC. 6. DEDUCTION ALLOWABLE WITH RESPECT TO IN-
COME ATTRIBUTABLE TO DOMESTIC PRO-
DUCTION ACTIVITIES IN PUERTO RICO. 
(a) IN GENERAL.—Subsection (d) of section 199 (re-
lating to definitions and special rules) is amended by re-
designating paragraph (7) as paragraph (8) and by insert-
ing after paragraph (6) the following new paragraph: 
‘‘(7) TREATMENT
OF
ACTIVITIES
IN
PUERTO 
RICO.— 
‘‘(A) IN
GENERAL.—In the case of any 
taxpayer with gross receipts for any taxable 
year from sources within the Commonwealth of 
Puerto Rico, if all of such receipts are taxable 
under section 1 or 11 for such taxable year, 
then for purposes of determining the domestic 
production gross receipts of such taxpayer for 
such taxable year under subsection (c)(4), the
term ‘United States’ shall include the Common-
wealth of Puerto Rico. 
‘‘(B) TERMINATION.—Subparagraph (A) 
shall not apply to any taxable year beginning 
after December 31, 2006.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall apply to taxable years beginning after 
December 31, 2005. 
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