datamatters24/research-document-archive huggingface dataset:
696 
payment of the principal and interest on the obliga-
tion by the borrower. 
(6) INTEREST RATE.—An obligation shall bear 
interest at a rate that does not exceed a level that 
the Commercial Director determines appropriate, 
taking into account the prevailing rate of interest in 
the private sector for similar loans and risks. 
(7) TERM.—The term of an obligation shall re-
quire full repayment over a period not to exceed the 
lesser of— 
(A) 30 years; or 
(B) 90 percent of the projected useful life 
of the building whose renovation is to be fi-
nanced by the obligation (as determined by the 
Commercial Director). 
(8) DEFAULTS.— 
(A) PAYMENT
BY
COMMERCIAL
DIREC-
TOR.— 
(i) IN GENERAL.—If a borrower de-
faults on the obligation (as defined in reg-
ulations promulgated by the Commercial 
Director and specified in the guarantee 
contract), the holder of the guarantee shall 
have the right to demand payment of the
702 
(B) ACCESS.—The Commercial Director 
and the Comptroller General of the United 
States, or their duly authorized representatives, 
shall have access, for the purpose of audit, to 
the records and other pertinent documents. 
(11) FULL FAITH AND CREDIT.—The full faith 
and credit of the United States is pledged to the 
payment of all guarantees issued under this section 
with respect to principal and interest. 
SEC. 9053. GEOTHERMAL HEAT PUMP TECHNOLOGY ACCEL-
ERATION PROGRAM. 
(a) DEFINITIONS.—In this section: 
(1) ADMINISTRATOR.—The term ‘‘Adminis-
trator’’ means the Administrator of General Serv-
ices. 
(2) GENERAL SERVICES ADMINISTRATION FA-
CILITY.— 
(A) IN
GENERAL.—The term ‘‘General 
Services Administration facility’’ means any 
building, structure, or facility, in whole or in 
part (including the associated support systems 
of the building, structure, or facility), that— 
(i) is constructed (including facilities 
constructed for lease), renovated, or pur-
chased, in whole or in part, by the Admin-
(b) RESCISSION OF OUTSTANDING ORDER OF RE-
MOVAL.—The Secretary of Homeland Security shall re-
scind any outstanding order of removal, or any finding of 
inadmissibility or deportability, that has been entered 
against David Adekoya by reason of any act described in 
subsection (a). 
(c) ESTABLISHMENT
OF
GOOD
MORAL
CHAR-
ACTER.—Notwithstanding section 101(f) of the Immigra-
tion and Nationality Act, any act described in subsection 
(a) may not be considered in determining whether David 
Adekoya is, or during any period has been, a person of 
good moral character for purposes of the Immigration and 
Nationality Act. 
Æ
I 
109TH CONGRESS 
1ST SESSION H. R. 3841 
To amend the Internal Revenue Code of 1986 to provide tax relief for 
small businesses, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 21, 2005 
Mr. MANZULLO (for himself, Mr. GOHMERT, Mr. BARTLETT of Maryland, 
Mrs. KELLY, Mr. POE, Mr. AKIN, Mr. MCCOTTER, and Mr. KING of 
Iowa) 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 provide 
tax relief for small businesses, 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; AMENDMENT OF 1986 CODE; 
TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Small Employer Tax Relief 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
741 
SEC. 2806. REPEAL OF REPORTING REQUIREMENT IN CON-
NECTION 
WITH 
INSTALLATION 
VULNER-
ABILITY ASSESSMENTS. 
Section 2859 of title 10, United States Code, is 
amended— 
(1) by striking subsection (c); and 
(2) by redesignating subsection (d) as sub-
section (c). 
SEC. 2807. MODIFICATION OF ALTERNATIVE AUTHORITY 
FOR ACQUISITION AND IMPROVEMENT OF 
MILITARY HOUSING. 
(a) PARTNERSHIP WITH ELIGIBLE ENTITY RE-
QUIRED.—Section 2871(5) of title 10, United States 
Code, is amended by inserting before the period at the 
end the following: ‘‘that is prepared to enter into a con-
tract as a partner with the Secretary concerned for the 
construction of military housing units and ancillary sup-
porting facilities’’. 
(b) BONDING REQUIREMENTS FOR ELIGIBLE ENTI-
TIES.—Section 2872 of such title is amended— 
(1) by inserting ‘‘(a) AVAILABILITY OF ALTER-
NATIVE AUTHORITIES.—’’ before ‘‘In addition’’; and 
(2) by adding at the end the following new sub-
section: 
‘‘(b) BONDING REQUIREMENTS FOR ELIGIBLE ENTI-
TIES.—The Secretary concerned shall ensure that an eligi-
I 
109TH CONGRESS 
1ST SESSION 
H. R. 344 
To establish a pilot program of Afghanistan scholarships for undergraduate 
and graduate level public policy internships in the United States. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 25, 2005 
Mr. PITTS introduced the following bill; which was referred to the Committee 
on International Relations 
A BILL 
To establish a pilot program of Afghanistan scholarships 
for undergraduate and graduate level public policy in-
ternships in the United States. 
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 ‘‘Afghanistan Education 
Enhancement Act of 2005’’. 
SEC. 2. AFGHANISTAN SCHOLARSHIP PROGRAM FOR PUB-
LIC POLICY INTERNSHIPS. 
(a) PILOT PROGRAM ESTABLISHED.—As part of the 
educational and cultural exchange programs of the De-
partment of State, the Secretary of State shall establish
a pilot program for the fiscal years 2006, 2007, and 2008, 
of scholarships for undergraduate and graduate students 
from Aghanistan for public policy internships in the 
United States. Subject to the availability of appropria-
tions, for each fiscal year 20 students shall participate in 
the program established under this section. 
(b) GENERAL PROVISIONS.— 
(1) IN
GENERAL.—Except as otherwise pro-
vided in this section, the program established pursu-
ant to subsection (a) shall be carried out under ap-
plicable provisions of the United States Information 
and Educational Exchange Act of 1948 and the Mu-
tual Educational and Cultural Exchange Act of 
1961. 
(2) 
SCHOLARSHIP
ELIGIBILITY
REQUIRE-
MENTS.—In addition to such other requirements as 
may be established by the Secretary of State, a 
scholarship recipient under this section— 
(A) shall be proficient in the English lan-
guage; 
(B) shall be a student at an undergraduate 
or graduate school level at an accredited insti-
tution of higher education with a record of out-
standing academic achievement and dem-
onstrated intellectual abilities; and
(C) may not have received an academic 
scholarship or grant from the United States 
Government in the 3 years preceding the award 
of a scholarship under this section. 
(3) INTERNSHIPS.—Internships under this sec-
tion shall be for periods of not more than 6 months. 
(c) AUTHORIZATION OF APPROPRIATIONS.—In addi-
tion to such amounts as are otherwise authorized to be 
appropriated for the Department of State for educational 
and cultural exchange programs, there are authorized to 
be appropriated for each of the fiscal years 2006, 2007, 
and 2008, $250,000 to carry out this Act. 
Æ
703 
istrator for use by the Federal Govern-
ment; or 
(ii) is leased, in whole or in part, by 
the Administrator for use by the Federal 
Government— 
(I) except as provided in sub-
clause (II), for a term of not less than 
5 years; or 
(II) for a term of less than 5 
years, if the Administrator determines 
that use of cost-effective technologies 
and practices would result in the pay-
back of expenses. 
(B) INCLUSION.—The term ‘‘General Serv-
ices Administration facility’’ includes any group 
of buildings, structures, or facilities described in 
subparagraph (A) (including the associated en-
ergy-consuming support systems of the build-
ings, structures, and facilities). 
(C) EXEMPTION.—The Administrator may 
exempt from the definition of ‘‘General Services 
Administration facility’’ under this paragraph a 
building, structure, or facility that meets the re-
quirements of section 543(c) of Public Law 95- 
619 (42 U.S.C. 8253(c)).
issued under any provision of the Immigration and Na-
tionality Act. 
(h) APPLICATION
OF IMMIGRATION
AND NATION-
ALITY ACT PROVISIONS.—Except as otherwise specifically 
provided in this Act, the definitions contained in the Immi-
gration and Nationality Act shall apply in the administra-
tion of this section. Nothing contained in this Act shall 
be held to repeal, amend, alter, modify, effect, or restrict 
the powers, duties, functions, or authority of the Attorney 
General in the administration and enforcement of such 
Act or any other law relating to immigration, nationality, 
or naturalization. The fact that an alien may be eligible 
to be granted the status of having been lawfully admitted 
for permanent residence under this section shall not pre-
clude the alien from seeking such status under any other 
provision of law for which the alien may be eligible.
Æ
I 
109TH CONGRESS 
1ST SESSION H. R. 3452
To amend the Internal Revenue Code of 1986 to treat regional income 
tax collection agencies as States for purposes of confidentiality and 
disclosure requirements relating to tax returns and return information. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 27, 2005
Mr. TURNER (for himself, Mr. OXLEY, Mr. NEY, Mr. HOBSON, Mr. BOEHNER, 
Mrs. JONES of Ohio, Mr. KUCINICH, and Mr. BROWN of Ohio) 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 treat re-
gional income tax collection agencies as States for pur-
poses of confidentiality and disclosure requirements relat-
ing to tax returns and return information.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. REGIONAL INCOME TAX COLLECTION AGEN-
CIES TREATED AS STATES FOR PURPOSES OF 
CONFIDENTIALITY 
AND 
DISCLOSURE 
RE-
QUIREMENTS. 
(a) IN GENERAL.—Paragraph (5) of section 6103(b) 
of the Internal Revenue Code of 1986 (defining State) is 
amended by striking ‘‘and’’ at the end of subparagraph 
(A), by striking the period at the end of subparagraph 
(B) and inserting ‘‘, and’’, and by inserting after subpara-
graph (B) the following new subparagraph: 
‘‘(C) for purposes of subsections (a)(2), 
(b)(4), (d)(1), (h)(4), and (p), a public entity—
‘‘(i) which is jointly formed and oper-
ated by 2 or more municipalities—
‘‘(I) each of which imposes a tax 
on income or wages, 
‘‘(II) each of which, under the 
authority of a State statute, collects 
such taxes through such entity, and 
‘‘(III) which collectively have a 
population in excess of 250,000 (as 
determined under the most recent de-
cennial United States census data 
available), and
‘‘(ii) with which the Secretary (in his 
sole discretion) has entered into an agree-
ment regarding disclosure.’’. 
(b) SPECIAL RULES FOR DISCLOSURE.—Subsection 
(d) of section 6103 of such Code is amended by adding 
at the end the following new paragraph: 
‘‘(6) LIMITATION ON DISCLOSURE TO REGIONAL 
INCOME TAX COLLECTION AGENCIES TREATED AS 
STATES.—For purposes of paragraph (1), inspection 
by or disclosure to an entity described in subsection 
(b)(5)(C) shall be for the purpose of, and only to the 
extent necessary in, the administration of laws of 
member municipalities in such entity relating to the 
imposition of a tax on income or wages.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to disclosures made after the date 
of the enactment of this Act.
Æ
as a single employer under subsection (b), (c), 
(m), or (o) of section 414 shall be treated as a 
single employer. 
‘‘(2) QUALIFIED TRAINING YEAR.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
training year’ means each year during the 
training period in which the employee received 
at least 1,500 hours of training (including on- 
the-job training and training at multi-employer 
training facilities) from the taxpayer (or any 
predecessor) under a qualified training program 
as an apprentice in any highly skilled trade. 
‘‘(B) HIGHLY SKILLED TRADES.—For pur-
poses of subparagraph (A), the term ‘highly 
skilled trades’ means— 
‘‘(i) precision machinists, 
‘‘(ii) die makers, 
‘‘(iii) mold makers, 
‘‘(iv) tool and die designers, 
‘‘(v) heating, ventilating, air condi-
tioning, refrigeration, and roofing contrac-
tors, 
‘‘(vi) the trade of masonry, 
‘‘(vii) plumbers, 
‘‘(viii) pipefitters,
‘‘(ix) patternmakers, 
‘‘(x) foundry technicians, 
‘‘(xi) electricians, 
‘‘(xii) recreational marine production 
and design workers, 
‘‘(xiii) 2-way radio technicians, and 
‘‘(xiv) other highly skilled trades spec-
ified in regulations prescribed by the Sec-
retary. 
Such term shall not include any trade if the 
customary apprenticeship period for such trade 
is less than 2 years. 
‘‘(C) QUALIFIED TRAINING PROGRAM.— 
‘‘(i) IN GENERAL.—The term ‘quali-
fied training program’ means a written 
plan of study and training for individuals 
in, or entering into, highly skilled trades. 
‘‘(ii) DESCRIPTION OF PROGRAMS.—A 
plan under clause (i) must be a program 
described in one of the following sub-
clauses: 
‘‘(I) An apprenticeship program 
registered and certified with the Sec-
retary of Labor under section 1 of the
National 
Apprenticeship 
Act 
(29 
U.S.C. 50). 
‘‘(II) A program licensed, reg-
istered, or certified by the workforce 
investment board or apprenticeship 
agency or council of a State or admin-
istered in compliance with apprentice-
ship laws of a State. 
‘‘(III) A program conducted by a 
vocational 
or 
technical 
education 
school, community college, or indus-
trial or trade training organization. 
‘‘(IV) A program which conforms 
to apprentice training programs devel-
oped or administered by an employer 
trade group or committee. 
‘‘(V) An industry sponsored or 
administered program which is clearly 
identified and commonly recognized 
within an industry and which meets 
the requirements of clause (iii). 
‘‘(iii) REQUIREMENTS.—A program 
meets the requirements of this clause if 
such program—
‘‘(I) is accessible to individuals 
without discrimination on the basis of 
race, sex, color, religion, or national 
origin, 
‘‘(II) provides an overview of the 
trade, including the history and mod-
ern developments in such trade, 
‘‘(III) provides related instruc-
tion of the fundamental, intermediate, 
and advanced skills, techniques, and 
materials of the trade, 
‘‘(IV) provides training in math, 
measurement, and blueprint reading 
skills, if such skills are required in the 
trade, 
‘‘(V) provides training on trade 
specific tools and equipment, 
‘‘(VI) provides on-the-job train-
ing which allows performance of work 
under close supervision of an instruc-
tor or skilled worker, and 
‘‘(VII) provides periodic review 
and evaluation of participants to dem-
onstrate proficiency in skills, including
the use of tests and assessment of in-
dividual and group projects. 
‘‘(3) TRAINING
PERIOD.—The term ‘training 
period’ means, with respect to an employee, the pe-
riod— 
‘‘(A) beginning on the date that the em-
ployee begins employment with the taxpayer as 
an apprentice in the highly skilled trade, and 
‘‘(B) ending on the earlier of— 
‘‘(i) the date that such apprenticeship 
with the employer ends, or 
‘‘(ii) the date which is 4 years after 
the date referred to in subparagraph (A). 
‘‘(c) COORDINATION WITH OTHER CREDITS.—The 
amount of credit otherwise allowable under sections 51(a) 
and 1396(a) with respect to any employee shall be reduced 
by the credit allowed by this section with respect to such 
employee.’’. 
(b) CREDIT MADE PART OF GENERAL BUSINESS 
CREDIT.—Subsection (b) of section 38 is amended by 
striking ‘‘plus’’ at the end of paragraph (25), by striking 
the period at the end of paragraph (26) and inserting ‘‘, 
plus’’, and by adding at the end the following new para-
graph:
‘‘(27) in the case of a small business employer 
(as defined in section 45N(b)), the highly skilled 
trades training credit determined under section 
45N(a).’’. 
(c) DENIAL OF DOUBLE BENEFIT.—Section 280C is 
amended by adding at the end the following new sub-
section: 
‘‘(e) CREDIT FOR TRAINING EXPENSES FOR EM-
PLOYEES
IN
HIGHLY
SKILLED
SMALL
BUSINESS 
TRADES.—No deduction shall be allowed for that portion 
of the expenses otherwise allowable as a deduction for the 
taxable year which is equal to the amount of the credit 
determined for the taxable year under section 45N(a).’’. 
(d) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
is amended by adding at the end the following new item: 
‘‘Sec. 45N. Expenses for long-term training of employees in highly skilled small 
business trades.’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to expenses paid or incurred in 
the taxable years ending after the date of the enactment 
of this Act. 
SEC. 107. PERMANENT EXTENSION OF WORK OPPORTUNITY 
CREDIT AND WELFARE-TO-WORK CREDIT. 
(a) WORK OPPORTUNITY CREDIT.—
(1) IN GENERAL.—Section 51(c) is amended by 
striking paragraph (4). 
(2) 
CONFORMING
AMENDMENT.—Section 
51A(a)(5)(A) is amended by striking ‘‘, without re-
gard to paragraph (4) thereof’’. 
(b) WELFARE-TO-WORK CREDIT.—Section 51A is 
amended by striking subsection (f). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to individuals who begin work the 
employer after December 31, 2005. 
SEC. 108. INCREASE IN CONTRIBUTION LIMITS APPLICA-
BLE TO SIMPLE RETIREMENT ACCOUNTS. 
(a) IN GENERAL.—Subparagraph (E) of section 
408(p)(2) is amended to read as follows: 
‘‘(E) APPLICABLE DOLLAR AMOUNT.—For 
purposes of subparagraph (A)(ii), the applicable 
dollar amount for any year beginning in any 
calendar year is the applicable dollar amount 
determined under section 402(g)(1)(B) for tax-
able years beginning in such calendar year.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to years beginning after December 
31, 2005.
SEC. 109. RECOVERY PERIOD FOR DEPRECIATION OF RE-
PLACEMENT 
ROOF 
SYSTEMS, 
QUALIFIED 
LEASEHOLD 
IMPROVEMENT 
PROPERTIES, 
AND QUALIFIED RESTAURANT PROPERTIES. 
(a) REPLACEMENT ROOF SYSTEMS.—Subparagraph 
(E) of section 168(e)(3) (relating to classification of cer-
tain property) is amended by striking ‘‘and’’ at the end 
of clause (v), by striking the period at the end of clause 
(vi), and inserting ‘‘, and’’, and by adding at the end the 
following new clause: 
‘‘(vii) any roof system which is in-
stalled on a building after such building is 
placed in service by the taxpayer.’’. 
(b) REQUIREMENT TO USE STRAIGHT LINE METH-
OD.— 
(1) IN
GENERAL.—Paragraph (3) of section 
168(b) (relating to property to which straight line 
method applies) is amended by adding after sub-
paragraph (H) the following new subparagraph: 
‘‘(I) Property described in subsection 
(e)(3)(E)(vii).’’. 
(2) CONFORMING AMENDMENT.—Subparagraph 
(A) of section 168(b)(2) of such Code is amended by 
inserting ‘‘(other than property described in sub-
section (e)(3)(E)(vii))’’ before the comma at the end.
(c) QUALIFIED LEASEHOLD IMPROVEMENT PROP-
ERTIES
AND QUALIFIED RESTAURANT PROPERTIES.— 
Subparagraph (E) of section 168(e)(3) (relating to classi-
fication of certain property) is amended— 
(1) in clause (iv) by striking ‘‘placed in service 
before January 1, 2006’’, and 
(2) in clause (v) by striking ‘‘placed in service 
before January 1, 2006’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2005. 
TITLE II—TAX SIMPLIFICATION 
SEC. 201. DEPRECIATION MODIFICATIONS. 
(a) COMPUTER SOFTWARE ELIGIBLE FOR EXPENS-
ING.— 
(1) IN GENERAL.—The heading and first sen-
tence of section 179(d)(1) (relating to section 179 
property) are amended to read as follows: 
‘‘(1) SECTION 179 PROPERTY.—For purposes of 
this section, the term ‘section 179 property’ means 
property— 
‘‘(A) which is— 
‘‘(i) tangible property to which section 
168 applies, or
in subparagraph (A)(i) shall be increased by an 
amount equal to— 
‘‘(i) such dollar amount, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which the taxable year be-
gins, determined by substituting ‘calendar 
year 2054’ for ‘calendar year 1992’ in sub-
paragraph (B) thereof. 
Any increase determined under the preceding 
sentence shall be rounded to the nearest mul-
tiple of $50.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2005. 
TITLE III—S CORPORATION 
REFORM AND SIMPLIFICATION 
SEC. 301. TREATMENT OF BANK DIRECTOR SHARES. 
(a) IN GENERAL.—Section 1361 (defining S corpora-
tion) is amended by adding at the end the following new 
subsection: 
‘‘(f) RESTRICTED BANK DIRECTOR STOCK.— 
‘‘(1) IN
GENERAL.—Restricted bank director 
stock shall not be taken into account as outstanding
stock of the S corporation in applying this sub-
chapter (other than section 1368(f)). 
‘‘(2) RESTRICTED
BANK
DIRECTOR
STOCK.— 
For purposes of this subsection, the term ‘restricted 
bank director stock’ means stock in a bank (as de-
fined in section 581), a bank holding company (with-
in the meaning of section 2(a) of the Bank Holding 
Company Act of 1956 (12 U.S.C. 1841(a))), or a fi-
nancial holding company (within the meaning of sec-
tion 2(p) of such Act), registered with the Federal 
Reserve System, if such stock— 
‘‘(A) is required to be held by an individual 
under applicable Federal or State law in order 
to permit such individual to serve as a director, 
and 
‘‘(B) is subject to an agreement with such 
bank or company (or a corporation which con-
trols (within the meaning of section 368(c)) 
such bank or company) pursuant to which the 
holder is required to sell back such stock (at 
the same price as the individual acquired such 
stock) upon ceasing to hold the office of direc-
tor.