datamatters24/research-document-archive huggingface dataset:
I 
118TH CONGRESS 
1ST SESSION H. R. 2683 
To amend title 38, United States Code, to authorize the Secretary of Veterans 
Affairs to make certain contributions to local authorities to mitigate 
the risk of flooding on local property adjacent to medical facilities of 
the Department of Veterans Affairs, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 18, 2023 
Ms. MACE (for herself and Mr. CARTER of Louisiana) introduced the following 
bill; which was referred to the Committee on Veterans’ Affairs 
A BILL 
To amend title 38, United States Code, to authorize the 
Secretary of Veterans Affairs to make certain contribu-
tions to local authorities to mitigate the risk of flooding 
on local property adjacent to medical facilities of the 
Department of Veterans Affairs, 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 ‘‘VA Flood Prepared-
ness Act’’. 
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248 
(1) the approval timelines for applications for 
permits to drill issued by the Bureau of Land Man-
agement from 2018 through 2022; 
(2) the number of applications for permits to 
drill that were not issued within 30 days of receipt 
of a completed application; and 
(3) the causes of delays resulting in applica-
tions for permits to drill pending beyond the 30 day 
deadline required under section 17(p)(2) of the Min-
eral Leasing Act (30 U.S.C. 226(p)(2)). 
(b) RECOMMENDATIONS.—The report issued under 
subsection (a) shall include recommendations with respect 
to— 
(1) actions the Bureau of Land Management 
can take to streamline the approval process for ap-
plications for permits to drill to approve applications 
for permits to drill within 30 days of receipt of a 
completed application; 
(2) aspects of the Federal permitting process 
carried out by the Bureau of Land Management to 
issue applications for permits to drill that can be 
turned over to States to expedite approval of appli-
cations for permits to drill; and 
(3) legislative actions that Congress must take 
to allow States to administer certain aspects of the
289 
(6) CONFORMING AMENDMENTS.—Section 31 of 
the Mineral Leasing Act (30 U.S.C. 188) is amend-
ed— 
(A) in subsection (d)(1), by striking ‘‘sec-
tion 17(b)’’ and inserting ‘‘subsection (b) or (c) 
of section 17 of this Act’’; 
(B) in subsection (e)— 
(i) in paragraph (2)— 
(I) insert ‘‘either’’ after ‘‘rentals 
and’’; and 
(II) insert ‘‘or the inclusion in a 
reinstated lease issued pursuant to the 
provisions of section 17(c) of this Act 
of a requirement that future rentals 
shall be at a rate not less than $5 per 
acre per year, all’’ before ‘‘as deter-
mined by the Secretary’’; and 
(ii) by amending paragraph (3) to 
read as follows: 
‘‘(3)(A) payment of back royalties and the in-
clusion in a reinstated lease issued pursuant to the 
provisions of section 17(b) of this Act of a require-
ment for future royalties at a rate of not less than 
162⁄3 percent computed on a sliding scale based 
upon the average production per well per day, at a
(iii) requires the receiving covered en-
tity to indemnify the covered entity against 
violations of this Act committed by the re-
ceiving covered entity for any amount the 
covered entity is unable to pay of a judg-
ment for such violation; 
(iv) grants the covered entity the au-
thority to audit, including physical access 
to electronic devices and data, the receiving 
covered entity’s compliance with this Act 
and the contract; and 
(v) requires the receiving covered enti-
ty to assist the covered entity in respond-
ing to and complying with any court or-
ders, Agency orders, or the exercising of 
an individual’s rights under this Act; 
(B) actual knowledge that the receiving 
covered entity is in compliance with this Act 
and not using personal information contrary to 
their agreement; 
(C) actual knowledge that the receiving 
covered entity is sufficiently solvent to com-
pensate victims or pay fines for violations of 
this Act; 
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139 
(ii) requires information that could 
not have been obtained during the project- 
related NEPA review conducted by the 
Commission. 
(B) COMMENTS; RECORD.—The Commis-
sion shall not, with respect to an agency that is 
not designated as a participating agency under 
paragraph (3) with respect to an application for 
an authorization under section 3 of the Natural 
Gas Act or a certificate of public convenience 
and necessity under section 7 of such Act— 
(i) consider any comments or other in-
formation submitted by such agency for 
the project-related NEPA review conducted 
by the Commission; or 
(ii) include any such comments or 
other information in the record for such 
project-related NEPA review. 
(e) WATER QUALITY IMPACTS.— 
(1) IN GENERAL.—Notwithstanding section 401 
of the Federal Water Pollution Control Act (33 
U.S.C. 1341), an applicant for a Federal authoriza-
tion shall not be required to provide a certification 
under such section with respect to the Federal au-
thorization.
HR 2811 PCS
(A) in paragraph (5), by adding ‘‘and’’ at 
the end, 
(B) in paragraph (6), by striking ‘‘, and’’ 
and inserting a period, and 
(C) by striking paragraph (7). 
(2) Section 49(a)(1)(C), as amended by Public 
Law 117–169, is amended— 
(A) by adding ‘‘and’’ at the end of clause 
(v), 
(B) by striking the comma at the end of 
clause (vi) and inserting a period, and 
(C) by striking clauses (vii) and (viii). 
(3) Section 50(a)(2)(E), as amended by Public 
Law 117–169, is amended by striking ‘‘48D(b)(5), 
or 48E(e)’’ and inserting ‘‘or 48D(b)(5)’’. 
(4) Section 50(c)(3), as amended by Public 
Law 117–169, is amended by striking ‘‘or clean elec-
tricity investment credit’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to facilities and property placed 
in service after December 31, 2024. 
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320 
provided for any project or activity for which local funds 
are provided in the Act referred to in paragraph (2) (subject 
to any modifications enacted by the District of Columbia 
as of the beginning of the period during which this sub-
section is in effect) at the rate set forth by such Act. 
(2) The Act referred to in this paragraph is the Act 
of the Council of the District of Columbia pursuant to which 
a proposed budget is approved for fiscal year 2025 which 
(subject to the requirements of the District of Columbia 
Home Rule Act) will constitute the local portion of the an-
nual budget for the District of Columbia government for 
fiscal year 2025 for purposes of section 446 of the District 
of Columbia Home Rule Act (sec. 1–204.46, D.C. Official 
Code). 
(b) Appropriations made by subsection (a) shall cease 
to be available— 
(1) during any period in which a District of Co-
lumbia continuing resolution for fiscal year 2025 is 
in effect; or 
(2) upon the enactment into law of the regular 
District of Columbia appropriation bill for fiscal year 
2025. 
(c) An appropriation made by subsection (a) is pro-
vided under the authority and conditions as provided under
40B (relating to misuse of unmanned aircraft),’’ be-
fore ‘‘section 43’’. 
Æ 
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‘‘(I) in the case of the Senate, the 15th 
session day; or 
‘‘(II) in the case of the House of Rep-
resentatives, the 15th legislative day, 
after the succeeding session of Congress first con-
venes; and 
‘‘(ii) a report on such rule were submitted to 
Congress under subsection (a)(1) on such date. 
‘‘(B) Nothing in this paragraph shall be construed 
to affect the requirement under subsection (a)(1) that a 
report shall be submitted to Congress before a rule can 
take effect. 
‘‘(3) A rule described under paragraph (1) shall take 
effect as otherwise provided by law (including other sub-
sections of this section). 
‘‘§ 802. Congressional approval procedure for major 
rules 
‘‘(a)(1) For purposes of this section, the term ‘joint 
resolution’ means only a joint resolution addressing a re-
port classifying a rule as major pursuant to section 
801(a)(1)(A)(iii) that— 
‘‘(A) bears no preamble; 
‘‘(B) bears the following title (with blanks filled 
as appropriate): ‘Approving the rule submitted by 
lll relating to lll.’;
‘‘(i) the term ‘qualifying child’ shall 
include the unborn child referred to in sub-
paragraph (B) in the same manner as if 
the death of such unborn child had oc-
curred immediately after delivery, 
‘‘(ii) subsection (a) shall be applied 
without regard to the phrase ‘for which the 
taxpayer is allowed a deduction under sec-
tion 151’ if the taxpayer would have been 
allowed such deduction if the death of the 
unborn child had occurred immediately 
after delivery, 
‘‘(iii) subsection (e)(1) shall not apply 
if such unborn child would have been eligi-
ble for the taxpayer identification number 
described in such subsection if the death of 
such unborn child had occurred imme-
diately after delivery, and 
‘‘(iv) subsection (h)(7) shall not apply 
if such unborn child would have been eligi-
ble for the social security number described 
in such subsection if the death of such un-
born child had occurred immediately after 
delivery. 
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404 
SEC. 546. (a) Of the unobligated balances from 
amounts made available by section 104A(m) of Public Law 
103–325 (12 U.S.C. 4703a(m)), $30,000,000 are hereby per-
manently rescinded. 
(b) Of the unobligated balances in the fund established 
by section 223 of division G of Public Law 110–161, 
$87,900,000 are hereby rescinded not later than September 
30, 2024. 
(c)(1) Of the unobligated balances of funds made avail-
able by sections 2301, 2302, 2303, 2401, 2402, 2403, 2404, 
2501, 2502, 2704, 3101, and 9911 of Public Law 117–2, 
$239,000,000 are hereby rescinded. 
(2) The report required to be submitted pursuant to 
section 529 of division D of this consolidated Act shall in-
clude the amounts rescinded pursuant to this subsection. 
(d) Of the unobligated balances in the fund established 
pursuant to section 527 of title 28, United States Code, 
$75,000,000 are hereby permanently rescinded not later 
than September 30, 2024. 
(e) Of the amounts provided in title II of this Act 
under the heading ‘‘United States Secret Service—Oper-
ations and Support’’, $320,000,000 shall be paid from the 
unobligated balances from amounts in the fund established 
by section 9006(a) of title 26, United States Code.
to, or a motion to postpone, or a motion to proceed to 
the consideration of other business, or a motion to recom-
mit the joint resolution is not in order. 
‘‘(3) In the Senate, immediately following the conclu-
sion of the debate on a joint resolution described in sub-
section (a), and a single quorum call at the conclusion of 
the debate if requested in accordance with the rules of the 
Senate, the vote on final passage of the joint resolution 
shall occur. 
‘‘(4) Appeals from the decisions of the Chair relating 
to the application of the rules of the Senate to the proce-
dure relating to a joint resolution described in subsection 
(a) shall be decided without debate. 
‘‘(e) In the Senate, the procedure specified in sub-
section (c) or (d) shall not apply to the consideration of 
a joint resolution respecting a nonmajor rule— 
‘‘(1) after the expiration of the 60 session days 
beginning with the applicable submission or publica-
tion date; or 
‘‘(2) if the report under section 801(a)(1)(A) 
was submitted during the period referred to in sec-
tion 801(d)(1), after the expiration of the 60 session 
days beginning on the 15th session day after the 
succeeding session of Congress first convenes.
‘‘(b) VALUATION RULES FOR CERTAIN TRANSFERS 
OF NONBUSINESS ASSETS.— 
‘‘(1) IN GENERAL.—For purposes of this sub-
title, in the case of the transfer of any interest in 
an entity other than an interest which is actively 
traded (within the meaning of section 1092)— 
‘‘(A) the value of any nonbusiness assets 
held by the entity with respect to such interest 
shall be determined as if the transferor had 
transferred such assets directly to the trans-
feree (and no valuation discount shall be al-
lowed with respect to such nonbusiness assets), 
and 
‘‘(B) such nonbusiness assets shall not be 
taken into account in determining the value of 
the interest in the entity. 
‘‘(2) NONBUSINESS ASSETS.—For purposes of 
this subsection— 
‘‘(A) IN
GENERAL.—The term ‘nonbusi-
ness asset’ means any asset other than an asset 
which is used in the active conduct of a trade 
or business. 
‘‘(B) PASSIVE ASSETS TREATED AS NON-
BUSINESS ASSETS.— 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘FEMA Loan Interest 
Payment Relief Act’’. 
SEC. 2. REIMBURSEMENT OF INTEREST PAYMENTS RE-
LATED TO PUBLIC ASSISTANCE. 
(a) IN GENERAL.—Title IV of the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act (42 U.S.C. 
5170 et seq.) is amended by adding at the end the fol-
lowing: 
‘‘SEC. 431. REIMBURSEMENT OF INTEREST PAYMENTS RE-
LATED TO PUBLIC ASSISTANCE. 
‘‘(a) IN GENERAL.—The President, acting through 
the Administrator of the Federal Emergency Management 
Agency, shall provide financial assistance to a local gov-
ernment or electric cooperative as reimbursement for 
qualifying interest. 
‘‘(b) DEFINITIONS.— 
‘‘(1) IN
GENERAL.—In this section, the fol-
lowing definitions apply: 
‘‘(A) QUALIFYING
INTEREST.—The term 
‘qualifying interest’ means, with respect to a 
qualifying loan, the lesser of— 
‘‘(i) the actual interest paid to a lend-
er for such qualifying loan; and 
‘‘(ii) the interest that would have been 
paid to a lender if such qualifying loan had
an interest rate equal to the prime rate 
most recently published on the Federal Re-
serve Statistical Release on selected inter-
est rates. 
‘‘(B) QUALIFYING LOAN.—The term ‘quali-
fying loan’ means a loan— 
‘‘(i) obtained by a local government or 
electric cooperative; and 
‘‘(ii) of which not less than 90 percent 
of the proceeds are used to fund activities 
for which such local government or electric 
cooperative receives assistance under this 
Act after the date on which such loan is 
disbursed. 
‘‘(2) LOCAL
GOVERNMENT.—For purposes of 
this section, the term ‘local government’ includes the 
District of Columbia.’’. 
(b) RULES OF APPLICABILITY.— 
(1) ELIGIBILITY.—Any qualifying interest (as 
such term is defined in section 431 of the Robert T. 
Stafford Disaster Relief and Emergency Assistance 
Act, as added by this Act) incurred by a local gov-
ernment or electric cooperative in the 7 years pre-
ceding the date of enactment of this Act shall be
treated as eligible for financial assistance for pur-
poses of such section. 
(2) APPROPRIATIONS.—Only amounts appro-
priated on or after the date of enactment of this Act 
may be made available to carry out the amendment 
made by this section. 
Passed the House of Representatives December 9, 
2024. 
Attest: 
Clerk.
118TH CONGRESS 
2D SESSION 
H. R. 2672 
AN ACT 
To amend the Robert T. Stafford Disaster Relief 
and Emergency Assistance Act to provide for the 
authority to reimburse local governments or elec-
tric cooperatives for interest expenses, and for 
other purposes.
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘American Innovation 
and R&D Competitiveness Act of 2023’’. 
SEC. 2. RESEARCH AND EXPERIMENTAL EXPENDITURES. 
(a) IN GENERAL.—Section 174 of the Internal Rev-
enue Code of 1986 is amended to read as follows: 
‘‘SEC. 174. RESEARCH AND EXPERIMENTAL EXPENDITURES. 
‘‘(a) TREATMENT AS EXPENSES.— 
‘‘(1) IN GENERAL.—A taxpayer may treat re-
search or experimental expenditures which are paid 
or incurred by him during the taxable year in con-
nection with his trade or business as expenses which 
are not chargeable to capital account. The expendi-
tures so treated shall be allowed as a deduction. 
‘‘(2) WHEN METHOD MAY BE ADOPTED.— 
‘‘(A) WITHOUT
CONSENT.—A taxpayer 
may, without the consent of the Secretary, 
adopt the method provided in this subsection 
for his first taxable year for which expenditures 
described in paragraph (1) are paid or incurred. 
‘‘(B) WITH CONSENT.—A taxpayer may, 
with the consent of the Secretary, adopt at any 
time the method provided in this subsection. 
‘‘(3) SCOPE.—The method adopted under this 
subsection shall apply to all expenditures described 
in paragraph (1). The method adopted shall be ad-
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hered to in computing taxable income for the taxable 
year and for all subsequent taxable years unless, 
with the approval of the Secretary, a change to a 
different method is authorized with respect to part 
or all of such expenditures. 
‘‘(b) AMORTIZATION OF CERTAIN RESEARCH AND 
EXPERIMENTAL EXPENDITURES.— 
‘‘(1) IN GENERAL.—At the election of the tax-
payer, made in accordance with regulations pre-
scribed by the Secretary, research or experimental 
expenditures which are— 
‘‘(A) paid or incurred by the taxpayer in 
connection with his trade or business, 
‘‘(B) not treated as expenses under sub-
section (a), and 
‘‘(C) chargeable to capital account but not 
chargeable to property of a character which is 
subject to the allowance under section 167 (re-
lating to allowance for depreciation, etc.) or sec-
tion 611 (relating to allowance for depletion), 
may be treated as deferred expenses. In computing 
taxable income, such deferred expenses shall be al-
lowed as a deduction ratably over such period of not 
less than 60 months as may be selected by the tax-
payer (beginning with the month in which the tax-
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amended by inserting before the period at the end the fol-
lowing: ‘‘, except that such training may not be offered 
at the same time as insider threat training and may not 
include information on insider threats’’. 
Æ 
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I 
118TH CONGRESS 
1ST SESSION H. R. 2676 
To amend the Internal Revenue Code of 1986 to reinstate estate and 
generation-skipping taxes, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 18, 2023 
Mr. GOMEZ (for himself, Ms. NORTON, Mrs. WATSON COLEMAN, Mr. BLU-
MENAUER, Ms. PRESSLEY, Ms. STANSBURY, Ms. TLAIB, Ms. BUSH, Ms. 
LEE of California, Ms. SCHAKOWSKY, Ms. TOKUDA, Ms. CHU, Mr. 
GARCI´A of Illinois, Ms. MENG, Ms. JAYAPAL, Mr. GRIJALVA, Mr. 
ESPAILLAT, Mr. DAVIS of Illinois, Ms. DELAURO, Mr. CASAR, Ms. 
BARRAGA´N, Mr. POCAN, Mr. PAYNE, Mr. DESAULNIER, Mr. TAKANO, 
Ms. OMAR, and Mr. MCGOVERN) 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 reinstate 
estate and generation-skipping taxes, 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 ‘‘For the 99.5 Percent 
Act’’. 
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SEC. 2. MODIFICATIONS TO ESTATE, GIFT, AND GENERA-
TION-SKIPPING TRANSFER TAXES. 
(a) MODIFICATION OF RATES.—Section 2001(c) of 
the Internal Revenue Code of 1986 is amended by striking 
the last 2 rows and inserting the following: 
‘‘Over $750,000 but not over $3,500,000 .............
$248,300 plus 39 per-
cent of the excess of 
such amount over 
$750,000. 
Over $3,500,000 but not over $10,000,000 .........
$1,320,800 plus 45 
percent of the ex-
cess of such amount 
over $3,500,000. 
Over $10,000,000 but not over $50,000,000 .......
$4,245,800 plus 50 
percent of the ex-
cess of such amount 
over $10,000,000. 
Over $50,000,000 but not over $1,000,000,000 ..
$24,245,800 plus 55 
percent of the ex-
cess of such amount 
over $50,000,000. 
Over $1,000,000,000 .............................................
$546,745,800 plus 65 
percent of the ex-
cess of such amount 
over 
$1,000,000,000.’’. 
(b) EXCLUSION AMOUNT.— 
(1) ESTATE
TAX.—Paragraph (3) of section 
2010(c) of the Internal Revenue Code of 1986 is 
amended to read as follows: 
‘‘(3) BASIC
EXCLUSION
AMOUNT.—For pur-
poses of this subsection, the basic exclusion amount 
is $3,500,000.’’. 
(2) MODIFICATION
TO
GIFT
TAX
EXCLUSION 
AMOUNT.—Paragraph (1) of section 2505(a) of the 
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Internal Revenue Code of 1986 is amended to read 
as follows: 
‘‘(1) the applicable credit amount in effect 
under section 2010(c) for such calendar year (deter-
mined as if the basic exclusion amount in section 
2010(c)(2)(A) were $1,000,000), reduced by’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to estates of decedents dying, and 
generation-skipping transfers and gifts made, after De-
cember 31, 2023. 
SEC. 3. MODIFICATION OF RULES FOR VALUE OF CERTAIN 
FARM, ETC., REAL PROPERTY. 
(a) 
IN
GENERAL.—Paragraph 
(2) 
of 
section 
2032A(a) of the Internal Revenue Code of 1986 is amend-
ed by striking ‘‘$750,000’’ and inserting ‘‘$3,000,000’’. 
(b) INFLATION ADJUSTMENT.—Paragraph (3) of sec-
tion 2032A(a) of such Code is amended— 
(1) by striking ‘‘1998’’ and inserting ‘‘2024’’, 
(2) by striking ‘‘$750,000’’ each place it ap-
pears and inserting ‘‘$3,000,000’’, and 
(3) by striking ‘‘calendar year 1997’’ and in-
serting ‘‘calendar year 2023’’ in subparagraph (B). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to estates of decedents dying, and 
gifts made, after December 31, 2023. 
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SEC. 4. MODIFICATION OF ESTATE TAX RULES WITH RE-
SPECT TO LAND SUBJECT TO CONSERVATION 
EASEMENTS. 
(a) MODIFICATION OF EXCLUSION LIMITATION.— 
Subparagraph (B) of section 2031(c)(1) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘$500,000’’ 
and inserting ‘‘$2,000,000’’. 
(b) MODIFICATION OF APPLICABLE PERCENTAGE.— 
Paragraph (2) of section 2031(c) of the Internal Revenue 
Code of 1986 is amended by striking ‘‘40 percent’’ and 
inserting ‘‘60 percent’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to estates of decedents dying, and 
gifts made, after December 31, 2023. 
SEC. 5. CLARIFICATION REGARDING DISALLOWANCE OF 
STEP-UP IN BASIS FOR PROPERTY HELD IN 
CERTAIN GRANTOR TRUSTS. 
(a) IN GENERAL.—Section 1014 of the Internal Rev-
enue Code of 1986 is amended— 
(1) by redesignating subsection (f) as sub-
section (g), and 
(2) by inserting after subsection (e) the fol-
lowing: 
‘‘(f) PROPERTY
HELD
IN
CERTAIN
GRANTOR 
TRUSTS.—This section shall not apply to property— 
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