datamatters24/research-document-archive huggingface dataset:
earned income of each spouse for such preceding 
taxable year. 
(2) UNIFORM APPLICATION OF ELECTION.—Any 
election made under subsection (a) shall apply with 
respect to both section 24(d) and section 32 of such 
Code. 
(3) 
ERRORS
TREATED
AS
MATHEMATICAL 
ERROR.—For purposes of section 6213 of such Code, 
an incorrect use on a return of earned income pursu-
ant to subsection (a) shall be treated as a mathe-
matical or clerical error. 
(4) NO EFFECT ON DETERMINATION OF GROSS 
INCOME, ETC.—Except as otherwise provided in this 
section, the Internal Revenue Code of 1986 shall be 
applied without regard to any substitution under sub-
section (a). 
SEC. 407. SECRETARIAL AUTHORITY TO MAKE ADJUST-
MENTS REGARDING TAXPAYER AND DEPEND-
ENCY STATUS. 
With respect to taxable years beginning in 2005 or 
2006, the Secretary of the Treasury or the Secretary’s dele-
gate may make such adjustments in the application of the 
internal revenue laws as may be necessary to ensure that 
taxpayers do not lose any deduction or credit or experience 
a change of filing status by reason of temporary relocations
434 
HR 4986 RDS 
perceived as creating a conflict of interest, may not 
be paid a bonus under subsection (a). 
‘‘(3) JUNIOR
RESERVE
OFFICERS’ TRAINING 
CORPS INSTRUCTORS.—A member of the Army de-
tailed under subsection (c)(1) of section 2031 of this 
title to serve as an administrator or instructor in the 
Junior Reserve Officers’ Training Corps program or 
a retired member of the Army employed as an ad-
ministrator or instructor in the program under sub-
section (d) of such section may not be paid a bonus 
under subsection (a). 
‘‘(d) AMOUNT OF BONUS.—The amount of the bonus 
payable for a referral under subsection (a) may not exceed 
$2,000. The amount shall be payable as provided in sub-
section (e). 
‘‘(e) PAYMENT.—A bonus payable for a referral of 
a person under subsection (a) shall be paid as follows: 
‘‘(1) Not more than $1,000 shall be paid upon 
the commencement of basic training by the person. 
‘‘(2) Not more than $1,000 shall be paid upon 
the completion of basic training and individual ad-
vanced training by the person. 
‘‘(f) RELATION TO PROHIBITION ON BOUNTIES.— 
The referral bonus authorized by this section is not a 
bounty for purposes of section 514(a) of this title. 
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SECTION 1. SHORT TITLE, PURPOSE. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Hurricane Check Cashing Relief Act of 2005’’. 
(b) PURPOSE.—The purpose of this Act is to reduce 
the suffering and financial difficulties of victims of 2005 
hurricanes— 
(1) whose home insured depository institutions 
and insured credit unions, or the insured depository 
institution or insured credit union on which any 
check or share draft payable to any such victim is 
drawn, are closed, or whose records are otherwise in-
accessible, due to certain 2005 hurricanes; 
(2) who lack access to operating automated tell-
er machines for whatever reason as a result of any 
such hurricane, including inoperable payment net-
works; 
(3) who lack some or all of the requisite forms 
of identification necessary to cash their own or a 
third-party check or share draft; or 
(4) who are otherwise unable, by reason of any 
such hurricane, to access amounts on deposit at an 
insured depository institution or insured credit 
union.
828 
fying remedial and preventative measures to ensure 
pipeline integrity; and 
(7) such other factors as the Secretary con-
siders appropriate. 
(c) REPORT.—Not later than 15 months after the 
date of enactment of this Act, the Secretary shall submit 
to Congress a report describing the results of the study 
conducted under this section. 
SEC. 9305. STUDY OF ETHANOL-BLENDED GASOLINE WITH 
GREATER LEVELS OF ETHANOL. 
(a) IN GENERAL.—The Administrator of the Envi-
ronmental Protection Agency, in cooperation with the Sec-
retary of Energy and the Secretary of Transportation, and 
after providing notice and an opportunity for public com-
ment, shall conduct a study of the feasibility of widespread 
utilization in the United States of ethanol blended gasoline 
with levels of ethanol greater than 10 percent. 
(b) STUDY.—The study under subsection (a) shall in-
clude— 
(1) a review of production and infrastructure 
constraints on increasing the consumption of eth-
anol; 
(2) an evaluation of the economic, market, and 
energy impacts of State and regional differences in 
ethanol blends;
829 
(3) an evaluation of the economic, market, and 
energy impacts on gasoline retailers and consumers 
of separate and distinctly labeled fuel storage facili-
ties and dispensers; 
(4) an evaluation of the environmental impacts 
of mid-level ethanol blends on evaporative and ex-
haust emissions from on-road, off-road and marine 
engines, recreational boats, vehicles, and equipment; 
(5) an evaluation of the impacts of mid-level 
ethanol blends on the operation, durability, and per-
formance of on-road, off-road, and marine engines, 
recreational boats, vehicles, and equipment; and 
(6) an evaluation of the safety impacts of mid- 
level ethanol blends on consumers that own and op-
erate off-road and marine engines, recreational 
boats, vehicles, or equipment. 
(c) REPORT.—Not later than 24 months after the 
date of enactment of this Act, the Administrator shall sub-
mit to the Committee on Energy and Commerce of the 
House of Representatives and the Committee on Environ-
ment and Public Works of the Senate a report describing 
the results of the study conducted under this section. 
(d) AUTHORIZATION
OF APPROPRIATIONS.—There 
are authorized to be appropriated to the Administrator
830 
such sums as may be necessary for the completion of the 
study required under this section. 
SEC. 9306. STUDY OF THE ADEQUACY OF RAILROAD TRANS-
PORTATION OF DOMESTICALLY-PRODUCED 
RENEWABLE FUEL. 
(a) STUDY.— 
(1) IN GENERAL.—The Secretary of Energy, in 
consultation with the Secretary of Transportation, 
shall conduct a study of the adequacy of railroad 
transportation of domestically-produced renewable 
fuel. 
(2) COMPONENTS.—In conducting the study 
under paragraph (1), the Secretary shall consider— 
(A) the adequacy of, and appropriate loca-
tion for, tracks that have sufficient capacity, 
and are in the appropriate condition, to move 
the necessary quantities of domestically-pro-
duced renewable fuel; 
(B) the adequacy of the supply of railroad 
tank cars, locomotives, and rail crews to move 
the necessary quantities of domestically-pro-
duced renewable fuel in a timely fashion; 
(C)(i) the projected costs of moving the do-
mestically-produced renewable fuel using rail-
road transportation; and
by reason of Hurricane Katrina. Any adjustments made 
under the preceding sentence shall ensure that an indi-
vidual is not taken into account by more than one taxpayer 
with respect to the same tax benefit. 
TITLE V—EMERGENCY 
REQUIREMENT 
SEC. 501. EMERGENCY REQUIREMENT. 
Any provision of this Act causing an effect on receipts, 
budget authority, or outlays is designated as an emergency 
requirement pursuant to section 402 of H. Con. Res. 95 
(109th Congress). 
Attest:
Clerk.
(c) REFINERY
CRITERIA.—A refinery constructed 
under this section shall meet or exceed the industry average 
for— 
(1) construction efficiencies; and 
(2) operational efficiencies, including cost effi-
ciencies. 
(d) USE OF PRODUCTS.—All petroleum products man-
ufactured at a refinery constructed under this section shall 
be sold to the Federal Government at a price not to exceed 
their fair market value for use by the Armed Forces of the 
United States. 
SEC. 106. NEW SOURCE REVIEW UNDER CLEAN AIR ACT. 
(a) 
RULEMAKING.—Considering 
the 
devastation 
brought about by the recent natural disasters, and the ad-
verse impact of such disasters on the United States energy 
markets, including both the availability and the price of 
energy, the Administrator shall initiate a rulemaking, issue 
guidance, and take all other appropriate steps to reform, 
as expeditiously as practicable, the New Source Review pro-
grams under title I, parts C and D of the Clean Air Act. 
Taking into account the urgent need to increase the effi-
ciency and availability and to improve the reliability of 
the energy supply to consumers and industrial sources, and 
to secure a decrease in energy prices, the Administrator, 
in undertaking these reform efforts, shall utilize and draw
478 
HR 4986 RDS 
(F) An assessment showing that the mili-
tary medical or dental positions converted were 
in excess of the military medical and dental po-
sitions needed to meet medical and dental read-
iness requirements of the uniformed services, as 
determined jointly by all the uniformed services. 
(d) DEFINITIONS.—In this section: 
(1) The term ‘‘military medical or dental posi-
tion’’ means a position for the performance of health 
care functions within the Armed Forces held by a 
member of the Armed Forces. 
(2) The term ‘‘civilian medical or dental posi-
tion’’ means a position for the performance of health 
care functions within the Department of Defense 
held by an employee of the Department or of a con-
tractor of the Department. 
(3) The term ‘‘uniformed services’’ has the 
meaning given that term in section 1072(1) of title 
10, United States Code. 
(4) The term ‘‘conversion’’, with respect to a 
military medical or dental position, means a change 
of the position to a civilian medical or dental posi-
tion, effective as of the date of the manning author-
ization document of the military department making 
the change (through a change in designation from 
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131 
HR 3920 RFS
‘‘(ii) the issuance costs financed by 
the issue (to the extent that such costs do 
not exceed 2 percent of such proceeds), 
and 
‘‘(B) the proceeds from any investment of 
the excess described in subparagraph (A). 
‘‘(f) CREDIT TREATED AS INTEREST.—For purposes 
of this subtitle, the credit determined under subsection (a) 
shall be treated as interest which is includible in gross in-
come. 
‘‘(g) S CORPORATIONS AND PARTNERSHIPS.—In the 
case of a tax credit bond held by an S corporation or part-
nership, the allocation of the credit allowed by this section 
to the shareholders of such corporation or partners of such 
partnership shall be treated as a distribution. 
‘‘(h) BONDS HELD
BY REGULATED INVESTMENT 
COMPANIES AND REAL ESTATE INVESTMENT TRUSTS.— 
If any qualified tax credit bond is held by a regulated in-
vestment company or a real estate investment trust, the 
credit determined under subsection (a) shall be allowed to 
shareholders of such company or beneficiaries of such 
trust (and any gross income included under subsection (f) 
with respect to such credit shall be treated as distributed 
to such shareholders or beneficiaries) under procedures 
prescribed by the Secretary.’’. 
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IV 
House Calendar No. 280 
110TH CONGRESS 
2D SESSION 
H. RES. 1507 
[Report No. 110–891] 
Providing for consideration of the bill (H.R. 7110) making supplemental 
appropriations for job creation and preservation, infrastructure invest-
ment, and economic and energy assistance for the fiscal year ending 
September 30, 2009, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 26, 2008 
Mr. MCGOVERN, from the Committee on Rules, reported the following resolu-
tion; which was referred to the House Calendar and ordered to be printed 
RESOLUTION 
Providing for consideration of the bill (H.R. 7110) making 
supplemental appropriations for job creation and preser-
vation, infrastructure investment, and economic and en-
ergy assistance for the fiscal year ending September 30, 
2009, and for other purposes. 
Resolved, That upon the adoption of this resolution 
it shall be in order to consider in the House the bill (H.R. 
7110) making supplemental appropriations for job cre-
ation and preservation, infrastructure investment, and 
economic and energy assistance for the fiscal year ending 
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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’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
106TH CONGRESS
2D SESSION
H. R. 2346
AN ACT
To authorize the enforcement by State and local
governments of certain Federal Communications
Commission regulations regarding use of citizens
band radio equipment.
109TH CONGRESS 
1ST SESSION 
H.R. 3768
HOUSE AMENDMENT TO 
SENATE AMENDMENT
106TH CONGRESS
2D SESSION
H. R. 2348
AN ACT
To authorize the Bureau of Reclamation to provide
cost sharing for the endangered fish recovery im-
plementation programs for the Upper Colorado
and San Juan River Basins.
106TH CONGRESS
1ST SESSION
H. R. 2357
AN ACT
To designate the United States Post Office located
at 3675 Warrensville Center Road in Shaker
Heights, Ohio, as the ‘‘Louise Stokes Post Of-
fice’’.
491 
HR 4986 RDS 
are already being provided under a contract 
awarded by the Department of Defense; and 
(F) procedures for ensuring that defense 
procurement requirements are identified and 
communicated to outside agencies involved in 
interagency contracting. 
(d) COMPLIANCE WITH DEFENSE PROCUREMENT 
REQUIREMENTS.—For the purposes of this section, a non- 
defense agency is compliant with defense procurement re-
quirements if the procurement policies, procedures, and 
internal controls of the non-defense agency applicable to 
the procurement of products and services on behalf of the 
Department of Defense, and the manner in which they are 
administered, are adequate to ensure the compliance of 
the non-defense agency with the requirements of laws and 
regulations (including applicable Department of Defense 
financial management regulations) that apply to procure-
ments of property and services made directly by the De-
partment of Defense. 
(e) TREATMENT
OF PROCUREMENTS
FOR FISCAL 
YEAR PURPOSES.—For the purposes of this section, a 
procurement shall be treated as being made during a par-
ticular fiscal year to the extent that funds are obligated 
by the Department of Defense for the procurement in that 
fiscal year. 
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In the Senate of the United States,
September 15, 2005.
Resolved, That the bill from the House of Representa-
tives (H.R. 3768) entitled ‘‘An Act to provide emergency tax
relief for persons affected by Hurricane Katrina.’’, do pass
with the following
AMENDMENT:
Strike all after the enacting clause and insert the
following:
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE;
TABLE OF CONTENTS.
(a) SHORT TITLE.—This Act may be cited as the
‘‘Hurricane Katrina Tax Relief Act of 2005’’.
I 
109TH CONGRESS 
1ST SESSION H. R. 3172
To amend title 49, United States Code, to repeal the security screening 
opt-out program for airport operators. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 30, 2005
Mrs. MALONEY (for herself and Mr. MCDERMOTT) introduced the following 
bill; which was referred to the Committee on Homeland Security 
A BILL 
To amend title 49, United States Code, to repeal the security 
screening opt-out program for airport operators.
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 ‘‘Passenger Security Act 
of 2005’’. 
SEC. 2. SECURITY SCREENING OPT-OUT PROGRAM. 
(a) REPEAL.—Section 44920 of title 49, United 
States Code, and the item relating to such section in the 
analysis for chapter 449 of such title, are repealed.
(b) CONFORMING AMENDMENTS.—Chapter 449 of 
such title is amended—
(1) in section 44901(a) by striking ‘‘or 44920’’; 
and 
(2) by striking section 44919(i).
Æ
106TH CONGRESS
1ST SESSION
H. R. 2357
AN ACT
To designate the United States Post Office located at 3675
Warrensville Center Road in Shaker Heights, Ohio, as
the ‘‘Louise Stokes Post Office’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
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HR 3768 EAS
‘‘one-half of the present value of the nonforfeitable ac-
crued benefit of the employee under the plan’’.
(b) DELAY OF REPAYMENT.—In the case of a qualified
individual (as defined in section 102(c)) with an out-
standing loan on or after August 26, 2005, from a qualified
employer plan (as defined in section 72(p)(4) of the Inter-
nal Revenue Code of 1986)—
(1) if the due date pursuant to subparagraph (B)
or (C) of section 72(p)(2) of such Code for any repay-
ment with respect to such loan occurs during the pe-
riod beginning after August 29, 2005, and ending be-
fore August 30, 2006, such due date shall be delayed
for 1 year,
(2) any subsequent repayments with respect to
any such loan shall be appropriately adjusted to re-
flect the delay in the due date under paragraph (1)
and any interest accruing during such delay, and
(3) in determining the 5-year period and the
term of a loan under subparagraph (B) or (C) of sec-
tion 72(p)(2) of such Code, such period shall be dis-
regarded.
SEC. 105. PROVISIONS RELATING TO PLAN AMENDMENTS.
(a) IN GENERAL.—If this section applies to any plan
or contract amendment such plan or contract shall be treat-
‘‘(E) NOTICE TO COUNTRY CONCERNED.—
Not later than 60 days after the President first 
assesses additional duties under this paragraph 
on over-quota imports of agricultural products 
described in paragraph (3)(B), the President 
shall notify the beneficiary sub-Saharan African 
country where the product was grown, manufac-
tured, or produced, in writing of such action 
and shall provide to the country data sup-
porting the assessment of the additional duties. 
‘‘(F) DEFINITIONS.—In this paragraph: 
‘‘(i) 
F.O.B.—The 
term 
‘F.O.B.’ 
means free on board, regardless of the 
mode of transportation, at the point of di-
rect shipment by the seller to the buyer. 
‘‘(ii) HTS.—The term ‘HTS’ means 
the Harmonized Tariff Schedule of the 
United States. 
‘‘(iii) UNIT IMPORT PRICE.—The term 
‘unit import price’ means the price ex-
pressed in dollars per kilogram.’’. 
(b) SHORT SUPPLY PROVISIONS.—Section 112(b)(5) 
of the African Growth and Opportunity Act (19 U.S.C. 
3721(b)(5)) is amended—
(1) by amending subparagraph (A) to read as 
follows: 
‘‘(A) IN GENERAL.—Articles that are both 
cut (or knit-to-shape) and sewn or otherwise as-
sembled in one or more beneficiary sub-Saharan 
African countries—
‘‘(i) from fabric or yarn which need 
not be originating under General Note 
12(t) of the Harmonized Tariff Schedule 
of the United States for the apparel article 
to qualify as originating under that Note; 
or 
‘‘(ii) from fabric or yarn which—
‘‘(I) is the component that deter-
mines the classification of the articles 
under the Harmonized Tariff Sched-
ule of the United States; 
‘‘(II) is not commercially avail-
able; and 
‘‘(III) which the President pro-
claims as eligible for use under this 
paragraph without regard to where 
the fabric or yarn is formed pursuant 
to the procedures set forth in sub-
paragraph (B).’’; and
(2) in subparagraph (B), in the matter pre-
ceding clause (i), by striking ‘‘not described in sub-
paragraph (A)’’ and inserting ‘‘and thus eligible for 
use in the production of cut components or knit-to-
shape 
components 
described 
in 
subparagraph 
(A)(ii)’’. 
(c) USER DEVELOPED BENEFICIARY SUB-SAHARAN 
AFRICAN COUNTRIES.—Section 112(b)(3)(B) of the Afri-
can 
Growth 
and 
Opportunity 
Act 
(19 
U.S.C. 
3721(b)(3)(B)) is amended—
(1) in clause (ii)—
(A) in subclause (II), by inserting ‘‘and’’ 
after the semicolon; and 
(B) by striking subclauses (III) and (IV) 
and inserting the following: 
‘‘(III) 2.9285 percent for the 1-
year period beginning October 2, 
2005, and for each 1-year period 
thereafter through September 30, 
2015.’’; 
(2) in clause (iii)—
(A) in subclause (II), by striking ‘‘and’’; 
(B) in subclause (III), by striking the pe-
riod and inserting ‘‘; and’’; and
(C) by adding after subclause (III) the fol-
lowing: 
‘‘(IV) Mauritius, except that the 
applicable percentage with respect to 
Mauritius shall be 5 percent of the 
applicable percentage described in 
clause (ii)(III).’’; and 
(3) by striking clause (iv).
Æ
†
HR 3768 EAS
ed as being operated in accordance with the terms of the
plan during the period described in subsection (b)(2)(A).
(b) AMENDMENTS TO WHICH SECTION APPLIES.—
(1) IN GENERAL.—This section shall apply to
any amendment to any plan or annuity contract
which is made—
(A) pursuant to any amendment made by
this title, or pursuant to any regulation issued
by the Secretary of the Treasury or the Secretary
of Labor under this title, and
(B) on or before the last day of the first
plan year beginning on or after January 1,
2007, or such later date as the Secretary of the
Treasury may prescribe.
In the case of a governmental plan (as defined in sec-
tion 414(d) of the Internal Revenue Code of 1986),
subparagraph (B) shall be applied by substituting the
date which is 2 years after the date otherwise applied
under subparagraph (B).
(2) CONDITIONS.—This section shall not apply to
any amendment unless—
(A) during the period—
(i) beginning on the date the legislative
or regulatory amendment described in para-
graph (1)(A) takes effect (or in the case of
†
HR 3768 EAS
a plan or contract amendment not required
by such legislative or regulatory amend-
ment, the effective date specified by the
plan), and
(ii) ending on the date described in
paragraph (1)(B) (or, if earlier, the date the
plan or contract amendment is adopted),
the plan or contract is operated as if such plan
or contract amendment were in effect; and
(B) such plan or contract amendment ap-
plies retroactively for such period.
TITLE II—EMPLOYMENT RELIEF
SEC. 201. WORK OPPORTUNITY TAX CREDIT FOR HURRI-
CANE KATRINA EMPLOYEE SURVIVORS.
(a) IN GENERAL.—For purposes of section 51 of the
Internal Revenue Code of 1986, a Hurricane Katrina em-
ployee survivor shall be treated as a member of a targeted
group.
(b) HURRICANE KATRINA EMPLOYEE SURVIVOR.—For
purposes of this section, the term ‘‘Hurricane Katrina em-
ployee survivor’’ means any individual who is certified as
an individual who—
(1) on August 28, 2005, had a principal place
of abode in a Hurricane Katrina disaster area, and
†
HR 3768 EAS
(2) became unemployed as a result of Hurricane
Katrina.
(c) SPECIAL RULES FOR DETERMINING CREDIT.—For
purposes of applying subpart F of part IV of subchapter
A of chapter 1 of such Code to wages paid or incurred to
any Hurricane Katrina employee survivor—
(1) section 51(c)(4) of such Code shall not apply,
(2) notwithstanding section 51(d)(12) of such
Code, the certification under subsection (b) shall be
made in such manner and at such time as determined
by the Secretary of the Treasury, except that the cer-
tification shall be made by a person other than the
such employee survivor or the employer (within the
meaning of section 51 of such Code), and
(3) section 51(i)(2) of such Code shall not apply
with respect to the first hire of such employee sur-
vivor, unless such employee survivor was an employee
of the employer on August 28, 2005.
(d) APPLICATION
OF SECTION.—This section shall
apply to wages (within the meaning on section 51(c) of such
Code) paid or incurred to any individual who begins
work—
(1) for an employer during the 6-month period
beginning on August 29, 2005, or