datamatters24/research-document-archive huggingface dataset:
‘‘(ii) $2,222 in the case of qualified 
health insurance covering only 2 adults or 
1 adult and 1 or more children, and 
‘‘(iii) $3,333 in the case of qualified 
health insurance covering at least 2 adults 
and 1 or more children or at least 3 
adults. 
‘‘(B) SPECIAL RULE FOR MARRIED INDI-
VIDUALS.—In the case of a taxpayer who is 
married (within the meaning of section 7703) 
as of the close of the taxable year but does not 
file a joint return for such year and who does 
not live apart from such taxpayer’s spouse at 
all times during the taxable year, any dollar 
limitation imposed under subparagraph (A) 
shall be divided equally between the taxpayer 
and the taxpayer’s spouse unless they agree on 
a different division. 
‘‘(3) CREDIT PERCENTAGE.—For purposes of 
paragraph (2), the credit percentage is 90 percent, 
reduced as provided in paragraphs (4) and (5). 
‘‘(4) PHASEOUT OF CREDIT PERCENTAGE FOR 
COVERAGE OF 1 ADULT OR CHILDREN.— 
‘‘(A) JOINT RETURN, SURVIVING SPOUSES, 
AND HEADS OF HOUSEHOLD.—If— 
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‘‘(i) coverage described in paragraph 
(2)(A)(i) is provided under qualified health 
insurance for any month in the taxable 
year, and 
‘‘(ii) taxpayer is a married individual, 
surviving spouse (as defined in section 
2(a)), or head of household (as defined in 
section 2(b)) and has modified adjusted 
gross income in excess of $25,000 for the 
taxable year, 
the 90 percent in paragraph (3) shall be re-
duced by the number of percentage points 
which bears the same ratio to 90 percentage 
points as such excess bears to $15,000. 
‘‘(B) SPECIAL RULE FOR MARRIED FILING 
SEPARATE RETURN.—In the case of a married 
individual who has coverage described in para-
graph (2)(A)(i) for any month in the taxable 
year and who files a separate return for the 
taxable year, subparagraph (A) shall be applied 
by substituting for each dollar amount therein 
one-half of such dollar amount. 
‘‘(C) SINGLE RETURN.—In the case of any 
other return by an individual who has coverage 
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I 
109TH CONGRESS 
2D SESSION 
H. R. 5702 
To suspend the excise tax on fuel used in commercial aviation. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 28, 2006 
Mr. LINDER introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To suspend the excise tax on fuel used in commercial 
aviation. 
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 ‘‘Aviation Industry Tax 
Equity Act of 2006’’. 
SEC. 2. SUSPENSION OF EXCISE TAX ON AVIATION FUEL 
USED IN COMMERCIAL AVIATION. 
(a) IN GENERAL.—During the suspension period— 
(1) the rate of tax under clause (i) of section 
4081(a)(2)(C) of the Internal Revenue Code of 1986 
shall be zero, and 
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(2) clause (ii) of section 6427(l)(4)(A) of such 
Code shall not apply. 
(b) DEFINITIONS.—For purposes of this section— 
(1) SUSPENSION PERIOD.—The term ‘‘suspen-
sion period’’ means the period beginning on the tax 
suspension date and ending on the suspension termi-
nation date. 
(2) TAX SUSPENSION DATE.—The term ‘‘tax 
suspension date’’ means the day after the date of 
the enactment of this Act. 
(3) SUSPENSION
TERMINATION
DATE.—The 
term ‘‘suspension termination date’’ means Sep-
tember 30, 2007. 
Æ 
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SEC. 2. ESTABLISHMENT. 
There is established a commission to be known as the 
‘‘National Commission on Detainee Treatment’’ (in this 
Act referred to as the ‘‘Commission’’). 
SEC. 3. DUTIES OF THE COMMISSION. 
The Commission shall conduct a comprehensive re-
view of matters relating to the capture, custody, judicial 
proceedings, and repatriation of suspected unlawful enemy 
combatants with the objective of developing a comprehen-
sive report for purposes of section 7. 
SEC. 4. MEMBERSHIP. 
(a) NUMBER AND APPOINTMENT.—The Commission 
shall be composed of 8 members, to be appointed as fol-
lows: 
(1) 2 members appointed by the majority leader 
of the Senate. 
(2) 2 members appointed by the minority leader 
of the Senate. 
(3) 2 members appointed by the Speaker of the 
House of Representatives. 
(4) 2 members appointed by the minority leader 
of the House of Representatives. 
(b) PROHIBITED APPOINTMENTS.—No member of 
the Commission shall be a Member of Congress or other 
elected Federal, State, or local government official. 
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111TH CONGRESS 
1ST SESSION 
H. R. 44 
AN ACT 
To implement the recommendations of the Guam War Claims 
Review Commission. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
‘‘(5) OPERATION OF ALTERNATIVE FUEL STA-
TIONS.—Facilities constructed or upgraded with 
grant funds received under this subsection shall— 
‘‘(A) provide alternative fuel available to 
the public for a period of not less than 4 years; 
‘‘(B) establish a marketing plan to advance 
the sale and use of alternative fuels; 
‘‘(C) prominently display the price of alter-
native fuel on the marquee and in the station; 
‘‘(D) provide point of sale materials on al-
ternative fuel; 
‘‘(E) clearly label the dispenser with con-
sistent materials; 
‘‘(F) price the alternative fuel at the same 
margin that is received for unleaded gasoline; 
and 
‘‘(G) support and use all available tax in-
centives to reduce the cost of the alternative 
fuel to the lowest possible retail price. 
‘‘(6) NOTIFICATION REQUIREMENTS.—(A) Not 
later than the date on which each alternative fuel 
station begins to offer alternative fuel to the public, 
the grant recipient that used grant funds to con-
struct such station shall notify the Secretary of En-
ergy of such opening. The Secretary of Energy shall 
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add each new alternative fuel station to the alter-
native fuel station locator on its Website when it re-
ceives notification under this subparagraph. 
‘‘(B) Not later than 6 months after the receipt 
of a grant award under this subsection, and every 6 
months thereafter, each grant recipient shall submit 
a report to the Secretary of Energy that describes— 
‘‘(i) the status of each alternative fuel sta-
tion constructed with grant funds received 
under this subsection; 
‘‘(ii) the amount of alternative fuel dis-
pensed at each station during the preceding 6- 
month period; and 
‘‘(iii) the average price per gallon of the al-
ternative fuel sold at each station during the 
preceding 6-month period. 
‘‘(7) ALTERNATIVE FUEL DEFINED.—For the 
purposes of this subsection, the term ‘alternative 
fuel’ means— 
‘‘(A) any fuel of which at least 85 percent 
(or such percentage, but not less than 70 per-
cent, as determined by the Secretary, by rule, 
to provide for requirements relating to cold 
start, safety, or automobile functions) of the 
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volume consists of ethanol, liquefied petroleum 
gas, or hydrogen; or 
‘‘(B) any mixture of biodiesel and diesel 
fuel determined without regard to any use of 
kerosene that contains at least 20 percent bio-
diesel.’’. 
Æ 
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‘‘(2) COORDINATION
WITH
DEDUCTION
FOR 
HEALTH INSURANCE COSTS OF SELF-EMPLOYED IN-
DIVIDUALS.—No credit shall be allowable under this 
section for a taxable year if a deduction is allowed 
under section 162(l) for the taxable year. 
‘‘(3) COORDINATION
WITH
ADVANCE
PAY-
MENT.—Rules similar to the rules of section 
35(g)(1) shall apply to any credit to which this sec-
tion applies. 
‘‘(4) COORDINATION WITH SECTION 35.—If a 
taxpayer is eligible for the credit allowed under this 
section and section 35 for any month, the taxpayer 
shall elect which credit is to be allowed with respect 
to such month. 
‘‘(h) EXPENSES MUST BE SUBSTANTIATED.—A pay-
ment for insurance to which subsection (a) applies may 
be taken into account under this section only if the tax-
payer substantiates such payment in such form as the Sec-
retary may prescribe. 
‘‘(i) REGULATIONS.—The Secretary shall prescribe 
such regulations as may be necessary to carry out the pur-
poses of this section.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Paragraph (2) of section 1324(b) of title 
31, United States Code, as amended by this Act, is 
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amended by inserting ‘‘or section 36A’’ after ‘‘sec-
tion 36’’. 
(2) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986 (as amended by this Act) is 
amended by inserting after the item relating to sec-
tion 36 the following new item: 
‘‘Sec. 36A. Health insurance coverage under high deductible health plan.’’. 
(c) EFFECTIVE DATES.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2006. 
SEC. 5. ADVANCE PAYMENT OF CREDIT AS PREMIUM PAY-
MENT FOR HIGH DEDUCTIBLE HEALTH IN-
SURANCE. 
(a) IN GENERAL.—Chapter 77 of the Internal Rev-
enue Code of 1986 (relating to miscellaneous provisions) 
is amended by adding at the end the following: 
‘‘SEC. 7529. ADVANCE PAYMENT OF CREDIT AS PREMIUM 
PAYMENT FOR HIGH DEDUCTIBLE HEALTH 
INSURANCE. 
‘‘Not later than January 1, 2008, the Secretary shall 
establish a program for making payments to providers of 
qualified coverage under a high deductible health plan (as 
defined by subsection (c) of section 36A) on behalf of indi-
viduals eligible for the credit under section 36A. Such pay-
ments shall be made on the basis of modified adjusted 
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254 
HR 3221 PCS
Direction for Energy Independence, National 
Security, and Consumer Protection Act, the 
Secretary, in consultation with other Federal 
departments and agencies and with non-govern-
mental groups with an interest in biobased 
products, including small and large producers 
of biobased materials and products, industry, 
trade organizations, academia, consumer orga-
nizations, and environmental organizations, 
shall issue criteria for determining which prod-
ucts may qualify to receive the label under 
paragraph (1). The criteria shall encourage the 
purchase of products with the maximum 
biobased content, and should, to the maximum 
extent possible, be consistent with the guide-
lines issued under subsection (e). 
‘‘(B) INTERMEDIATE INGREDIENTS.—The 
criteria issued under subparagraph (A) shall 
provide that the Secretary may designate inter-
mediate ingredients and feedstocks (such as 
biopolymers, methyl soyate, and soy polyols) as 
biobased for the purposes of the voluntary pro-
gram established under this subsection.’’; and 
(3) by striking subsection (k)(2)(A) and insert-
ing the following: 
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gross income of eligible individuals for the preceding tax-
able year.’’. 
(b) DISCLOSURE
OF RETURN INFORMATION
FOR 
PURPOSES OF ADVANCE PAYMENT OF CREDIT AS PRE-
MIUMS FOR HIGH DEDUCTIBLE HEALTH INSURANCE.— 
(1) IN
GENERAL.—Subsection (l) of section 
6103 of such Code is amended by adding at the end 
the following new paragraph: 
‘‘(21) DISCLOSURE OF RETURN INFORMATION 
FOR PURPOSES OF ADVANCE PAYMENT OF CREDIT 
AS PREMIUMS FOR HIGH DEDUCTIBLE HEALTH IN-
SURANCE.—The Secretary may, on behalf of individ-
uals eligible for the credit under section 36A, dis-
close to a provider of qualified coverage under a high 
deductible health plan (as defined by subsection (c) 
of section 36A), and persons acting on behalf of 
such provider, return information with respect to 
any such individual and the spouse and dependents 
of such individual only to the extent necessary (as 
prescribed by regulations issued by the Secretary) to 
carry out the program established by section 7529 
(relating to advance payment of credit as premium 
payment for high deductible health insurance).’’. 
(2) CONFIDENTIALITY
OF
INFORMATION.— 
Paragraph (3) of section 6103(a) of such Code is 
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amended by striking ‘‘or (20)’’ and inserting ‘‘(20), 
or (21)’’. 
(3) UNAUTHORIZED
DISCLOSURE.—Paragraph 
(2) of section 7213(a) of such Code is amended by 
striking ‘‘or (20)’’ and inserting ‘‘(20), or (21)’’. 
(c) INFORMATION REPORTING.— 
(1) IN GENERAL.—Subpart B of part III of 
subchapter A of chapter 61 of such Code (relating 
to information concerning transactions with other 
persons) is amended by inserting after section 
6050T the following new section: 
‘‘SEC. 6050U. RETURNS RELATING TO CREDIT FOR HEALTH 
INSURANCE COVERAGE UNDER HIGH DE-
DUCTIBLE HEALTH PLAN. 
‘‘(a) REQUIREMENT OF REPORTING.—Every person 
who is entitled to receive payments for any month of any 
calendar year under section 7529 (relating to advance pay-
ment of credit as premium payment for high deductible 
health insurance) with respect to any individual shall, at 
such time as the Secretary may prescribe, make the return 
described in subsection (b) with respect to each such indi-
vidual. 
‘‘(b) FORM AND MANNER OF RETURNS.—A return 
is described in this subsection if such return— 
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‘‘(1) is in such form as the Secretary may pre-
scribe, and 
‘‘(2) contains— 
‘‘(A) the name, address, and TIN of each 
individual referred to in subsection (a), 
‘‘(B) the number of months for which 
amounts were entitled to be received with re-
spect to such individual under section 7529 (re-
lating to advance payment of credit as premium 
payment for high deductible health insurance), 
‘‘(C) the amount entitled to be received for 
each such month, and 
‘‘(D) such other information as the Sec-
retary may prescribe. 
‘‘(c) STATEMENTS TO BE FURNISHED TO INDIVID-
UALS WITH RESPECT TO WHOM INFORMATION IS RE-
QUIRED.—Every person required to make a return under 
subsection (a) shall furnish to each individual whose name 
is required to be set forth in such return a written state-
ment showing— 
‘‘(1) the name and address of the person re-
quired to make such return and the phone number 
of the information contact for such person, and 
‘‘(2) the information required to be shown on 
the return with respect to such individual. 
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The written statement required under the preceding sen-
tence shall be furnished on or before January 31 of the 
year following the calendar year for which the return 
under subsection (a) is required to be made.’’. 
(2) ASSESSABLE PENALTIES.— 
(A) 
Subparagraph 
(B) 
of 
section 
6724(d)(1) of such Code (relating to defini-
tions) is amended by redesignating clauses (xiii) 
through (xviii) as clauses (xiv) through (xix), 
respectively, and by inserting after clause (xii) 
the following new clause: 
‘‘(xiii) section 6050U (relating to re-
turns relating to credit for health insur-
ance coverage under high deductible health 
plan),’’. 
(B) Paragraph (2) of section 6724(d) of 
such Code is amended by striking ‘‘or’’ at the 
end of subparagraph (AA), by striking the pe-
riod at the end of subparagraph (BB) and in-
serting ‘‘, or’’, and by adding after subpara-
graph (BB) the following new subparagraph: 
‘‘(CC) section 6050U (relating to returns 
relating to credit for health insurance coverage 
under high deductible health plan).’’. 
(d) CLERICAL AMENDMENTS.— 
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I 
109TH CONGRESS 
2D SESSION 
H. R. 5706 
To amend part D of title IV of the Social Security Act to provide for 
the pass through of all child support collected on behalf of families 
receiving assistance under the program of block grants to States for 
temporary assistance for needy families. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 28, 2006 
Mr. RYAN of Wisconsin (for himself and Ms. MOORE of Wisconsin) introduced 
the following bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend part D of title IV of the Social Security Act 
to provide for the pass through of all child support 
collected on behalf of families receiving assistance under 
the program of block grants to States for temporary 
assistance for needy families. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. PASS THROUGH OF ALL CHILD SUPPORT COL-
LECTED ON BEHALF OF FAMILIES RECEIVING 
TANF. 
(a) IN GENERAL.—Section 457(a)(1) of the Social 
Security Act (42 U.S.C. 657(a)(1)), as amended by sec-
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tion 7301(b) of the Deficit Reduction Act of 2005, is 
amended to read as follows: 
‘‘(1) FAMILIES RECEIVING ASSISTANCE.—In the 
case of a family receiving assistance from the State, 
the State shall— 
‘‘(A) if the assistance is referred to in sub-
section (c)(1)(A), pay the amount to the family; 
or 
‘‘(B) if the assistance is referred to in sub-
section (c)(1)(B)— 
‘‘(i) pay to the Federal Government 
the Federal share of the amount collected, 
subject to paragraph (3)(A) of this sub-
section; 
‘‘(ii) retain, or pay to the family, the 
State share of the amount collected, sub-
ject to paragraph (3)(B) of this subsection; 
and 
‘‘(iii) pay to the family any remaining 
amount.’’. 
(b) EFFECTIVE DATE.— 
(1) IN
GENERAL.—The amendment made by 
subsection (a) shall take effect on October 1, 2009, 
and shall apply to payments under part D of title IV 
of the Social Security Act for calendar quarters be-
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ginning on or after such date, and without regard to 
whether regulations to implement the amendments 
are promulgated by such date. 
(2) STATE OPTION TO ACCELERATE EFFECTIVE 
DATE.—Notwithstanding paragraph (1), a State 
may elect to have the amendment made by sub-
section (a) apply to the State and to amounts col-
lected by the State (and the payments under such 
part D), on and after such date as the State may 
select that is not earlier than October 1, 2008, and 
not later than September 30, 2009. 
Æ 
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HR 5040 IH 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) applies to articles entered, or withdrawn 
from warehouse for consumption, on or after the 15th day 
after the date of the enactment of this Act. 
Æ 
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(iii) embarks or disembarks pas-
sengers in the United States (including 
any commonwealth or territories of the 
United States); and 
(B) does not include a ferry that— 
(i) has been issued a Certificate of In-
spection endorsed for lakes, bays, and 
sounds; and 
(ii) transits international waters for 
only short periods of time on frequent 
schedules. 
(3) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of the department in which the Coast 
Guard is operating. 
Æ 
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I 
109TH CONGRESS 
2D SESSION 
H. R. 5708 
To designate the facility of the United States Postal Service located at 
2951 New York Highway 43 in Averill Park, New York, as the ‘‘Major 
George Quamo Post Office Building’’. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 28, 2006 
Mr. SWEENEY (for himself, Mr. FOSSELLA, Mr. MEEKS of New York, Mr. 
ACKERMAN, Mr. BISHOP of New York, Mr. HIGGINS, Mr. MCHUGH, Mr. 
CROWLEY, Mr. OWENS, Mrs. KELLY, Mr. BOEHLERT, Mr. KUHL of New 
York, and Mr. NADLER) introduced the following bill; which was referred 
to the Committee on Government Reform 
A BILL 
To designate the facility of the United States Postal Service 
located at 2951 New York Highway 43 in Averill Park, 
New York, as the ‘‘Major George Quamo Post Office 
Building’’. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. MAJOR GEORGE QUAMO POST OFFICE BUILD-
ING. 
(a) DESIGNATION.—The facility of the United States 
Postal Service located at 2951 New York Highway 43 in 
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Averill Park, New York, shall be known and designated 
as the ‘‘Major George Quamo Post Office Building’’. 
(b) REFERENCES.—Any reference in a law, map, reg-
ulation, document, paper, or other record of the United 
States to the facility referred to in subsection (a) shall 
be deemed to be a reference to the ‘‘Major George Quamo 
Post Office Building’’. 
Æ 
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