datamatters24/research-document-archive huggingface dataset:
HR 4842 RFS
given that term in section 502 of the Higher Edu-
cation Act of 1965 (20 U.S.C. 1101(a)). 
‘‘(3) TRIBAL COLLEGE OR UNIVERSITY.—The 
term ‘tribal college or university’ has the meaning 
given that term in section 316(b) of the Higher 
Education Act of 1965 (20 U.S.C. 1059c(b)).’’. 
(2) CLERICAL
AMENDMENT.—Section 1(b) of 
such Act is further amended by adding at the end 
of the items relating to such subtitle the following 
new item: 
‘‘Sec. 226. Cybersecurity Preparedness Consortium.’’. 
(3) CYBERSECURITY TRAINING CENTER.—Sub-
title C of title II of the Homeland Security Act of 
2002 (6 U.S.C. 121 et seq.) is further amended by 
adding at the end the following new section: 
‘‘SEC. 227. CYBERSECURITY TRAINING CENTER. 
‘‘The Secretary may establish where appropriate a 
Cybersecurity Training Center to provide training courses 
and other resources for State and local first responders 
and officials to improve preparedness and response capa-
bilities.’’. 
(4) CLERICAL
AMENDMENT.—Section 1(b) of 
such Act is further amended by adding at the end 
of the items relating to such subtitle the following 
new item: 
‘‘Sec. 227. Cybersecurity Training Center.’’. 
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‘‘(ii) 20 percent of new domestic in-
vestments made during such taxable year, 
plus 
‘‘(iii) 10 percent of qualifying domes-
tic compensation paid during the preceding 
taxable year, determined by taking into ac-
count not more than $100,000 for each 
employee. 
‘‘(3) QUALIFYING DOMESTIC COMPENSATION.— 
For purposes of this subsection, the term ‘qualifying 
domestic compensation’ means, with respect to any 
person for any taxable year of such person, the sum 
of the amounts described in paragraphs (3), (8), and 
(9) of section 6051(a) paid by such person with re-
spect to employment of citizens or residents of the 
United States (within the meaning of section 
7701(a)(30)(A)) by such person during the calendar 
year ending during such taxable year. 
‘‘(4) NEW QUALIFYING DOMESTIC COMPENSA-
TION.—For purposes of this subsection, the term 
‘new qualifying domestic compensation’ means quali-
fying domestic compensation paid with respect to 
employment of individuals the hiring date (or, in the 
case of furloughed employees, the recall date) of 
whom occurs during the taxable year. For purposes 
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IIB 
111TH CONGRESS 
2D SESSION 
H. R. 4842 
IN THE SENATE OF THE UNITED STATES 
JULY 21, 2010 
Received; read twice and referred to the Committee on Homeland Security and 
Governmental Affairs 
AN ACT 
To authorize appropriations for the Directorate of Science 
and Technology of the Department of Homeland Security 
for fiscal years 2011 and 2012, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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‘‘(III) which is not convertible 
debt. 
‘‘(ii) QUALIFIED REAL PROPERTY FI-
NANCING.—The term ‘qualified real prop-
erty 
financing’ 
means 
any 
financing 
which— 
‘‘(I) is borrowed by the taxpayer 
with respect to the activity of holding 
real property, 
‘‘(II) is secured by real property 
used in such activity, and 
‘‘(III) is borrowed by the tax-
payer from a qualified person or rep-
resents a loan from any Federal, 
State, or local government or instru-
mentality thereof, or is guaranteed by 
any Federal, State, or local govern-
ment. 
‘‘(iii) QUALIFIED SBIC FINANCING.— 
The term ‘qualified SBIC financing’ means 
any financing which— 
‘‘(I) is borrowed by a small busi-
ness investment company (within the 
meaning of section 301 of the Small 
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‘‘(A) the election under subsection (a) may 
be made only by such partnership or S corpora-
tion, 
‘‘(B) such partnership or S corporation 
shall be treated as making the payment referred 
to in subsection (a) only to the extent of the 
proportionate share of such partnership or S 
corporation as is owned by persons who would 
be treated as making such payment if the build-
ing were placed in service by such persons, and 
‘‘(C) the return required to be made by 
such partnership or S corporation under section 
6031 or 6037 (as the case may be) shall be 
treated as a return of tax for purposes of sub-
section (a). 
For purposes of subparagraph (B), rules similar to the 
rules of section 168(h)(6) (other than subparagraph (F) 
thereof) shall apply. 
‘‘(e) COORDINATION WITH LOW-INCOME HOUSING 
CREDIT.—In the case of any property with respect to 
which an election is made under this section, no credit 
shall be determined under section 42 with respect to such 
building for any taxable year. 
‘‘(f) OTHER DEFINITIONS AND SPECIAL RULES.— 
For purposes of this section— 
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portion shall be treated as part of such munici-
pality and not part of such county. 
‘‘(4) 2009 
UNEMPLOYMENT
NUMBER.—For 
purposes of this subsection, the term ‘2009 unem-
ployment number’ means, with respect to any State, 
county or municipality, the number of individuals in 
such State, county, or municipality who were deter-
mined to be unemployed by the Bureau of Labor 
Statistics for December 2009. 
‘‘(5) 2010 NATIONAL LIMITATIONS.— 
‘‘(A) RECOVERY ZONE ECONOMIC DEVEL-
OPMENT BONDS.—The 2010 national recovery 
zone economic development bond limitation is 
$10,000,000,000. Any allocation of such limita-
tion under this subsection shall be treated for 
purposes of section 1400U–2 in the same man-
ner as an allocation of national recovery zone 
economic development bond limitation. 
‘‘(B) RECOVERY ZONE FACILITY BONDS.— 
The 2010 national recovery zone facility bond 
limitation is $15,000,000,000. Any allocation of 
such limitation under this subsection shall be 
treated for purposes of section 1400U–3 in the 
same manner as an allocation of national recov-
ery zone facility bond limitation.’’. 
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† HR 4853 EAS2 
of the filing of such claim, the claim shall be paid with 
interest from such date determined by using the overpay-
ment rate and method under section 6621 of such Code. 
(d) EFFECTIVE DATE.—The amendments made by this 
section shall apply to fuel sold or used after December 31, 
2009. 
SEC. 705. SPECIAL RULE FOR SALES OR DISPOSITIONS TO 
IMPLEMENT FERC OR STATE ELECTRIC RE-
STRUCTURING POLICY FOR QUALIFIED ELEC-
TRIC UTILITIES. 
(a) IN GENERAL.—Paragraph (3) of section 451(i) is 
amended by striking ‘‘January 1, 2010’’ and inserting 
‘‘January 1, 2012’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to dispositions after December 31, 2009. 
SEC. 706. SUSPENSION OF LIMITATION ON PERCENTAGE 
DEPLETION FOR OIL AND GAS FROM MAR-
GINAL WELLS. 
(a) 
IN
GENERAL.—Clause 
(ii) 
of 
section 
613A(c)(6)(H) is amended by striking ‘‘January 1, 2010’’ 
and inserting ‘‘January 1, 2012’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2009.
redesignating subparagraphs (B) and (C) as subpara-
graphs (A) and (B), respectively. 
(b) REPEAL OF EXCEPTION TO TAX ON DIVIDENDS 
RECEIVED BY NONRESIDENT ALIENS.—Paragraph (2) of 
section 871(i) is amended by striking subparagraph (B) 
and by redesignating subparagraphs (C) and (D) as sub-
paragraphs (B) and (C), respectively. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 861 is amended by striking sub-
section (c) and by redesignating subsections (d), (e), 
and (f) as subsections (c), (d), and (e), respectively. 
(2) Paragraph (9) of section 904(h) is amended 
to read as follows: 
‘‘(9) TREATMENT OF CERTAIN DOMESTIC COR-
PORATIONS.—In the case of any dividend treated as 
not from sources with the United States under sec-
tion 861(a)(2)(A), the corporation paying such divi-
dend shall be treated for purposes of this subsection 
as a United States-owned foreign corporation.’’. 
(3) Subsection (c) of section 2104 is amended 
in the last sentence by striking ‘‘or to a debt obliga-
tion of a domestic corporation’’ and all that follows 
and inserting a period. 
(d) EFFECTIVE DATE.— 
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HR 4849 RFS 
tax shown on the return as a result of such trans-
action (or which would have resulted from such 
transaction if such transaction were respected for 
Federal tax purposes). 
‘‘(2) MAXIMUM PENALTY.—The amount of the 
penalty under subsection (a) with respect to any re-
portable transaction for any taxable year shall not 
exceed— 
‘‘(A) in the case of a listed transaction, 
$200,000 ($100,000 in the case of a natural 
person), or 
‘‘(B) in the case of any other reportable 
transaction, $50,000 ($10,000 in the case of a 
natural person). 
‘‘(3) MINIMUM PENALTY.—The amount of the 
penalty under subsection (a) with respect to any 
transaction for any taxable year shall not be less 
than $10,000 ($5,000 in the case of a natural per-
son).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to penalties assessed after Decem-
ber 31, 2006. 
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386 
clause (iii), such costs shall be treated as in-
curred only if’’; 
(B) by striking ‘‘, under section 1860D– 
14, or under a State Pharmaceutical Assistance 
Program’’; and 
(C) by striking the period at the end and 
inserting ‘‘; and’’; and 
(3) by inserting after clause (ii) the following 
new clause: 
‘‘(iii) such costs shall be treated as in-
curred and shall not be considered to be 
reimbursed under clause (ii) if such costs 
are borne or paid— 
‘‘(I) under section 1860D–14; 
‘‘(II) under a State Pharma-
ceutical Assistance Program; 
‘‘(III) by the Indian Health Serv-
ice, an Indian tribe or tribal organiza-
tion, or an urban Indian organization 
(as defined in section 4 of the Indian 
Health Care Improvement Act); or 
‘‘(IV) under an AIDS Drug As-
sistance Program under part B of 
title XXVI of the Public Health Serv-
ice Act.’’. 
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Academy and the Defense Acquisition Univer-
sity; and 
‘‘(B) if the Secretary determines that such 
additional training should be authorized by Con-
gress, includes specification about— 
‘‘(i) the type, skill set, and job series of 
Department employees who would benefit 
from such training, including an estimate 
of the number of such employees; 
‘‘(ii) a suggested curriculum for the 
training; 
‘‘(iii) the type and skill set of edu-
cators who could most effectively teach those 
skills; 
‘‘(iv) the length and duration of the 
training; 
‘‘(v) the advantages and disadvantages 
of training employees in a live classroom, 
or virtual classroom, or both; 
‘‘(vi) cost estimates for the training; 
and 
‘‘(vii) the role of the Directorate in 
supporting the training. 
‘‘(b) USE OF RESEARCH AND DEVELOPMENT CEN-
TER.—The Secretary is encouraged to use a federally fund-
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HR 4849 RFS 
SEC. 112. ANNUAL REPORTS ON PENALTIES AND CERTAIN 
OTHER ENFORCEMENT ACTIONS. 
(a) IN GENERAL.—The Commissioner of Internal 
Revenue, in consultation with the Secretary of the Treas-
ury, shall submit to the Committee on Ways and Means 
of the House of Representatives and the Committee on 
Finance of the Senate an annual report on the penalties 
assessed by the Internal Revenue Service during the pre-
ceding year under each of the following provisions of the 
Internal Revenue Code of 1986: 
(1) Section 6662A (relating to accuracy-related 
penalty on understatements with respect to report-
able transactions). 
(2) Section 6700(a) (relating to promoting abu-
sive tax shelters). 
(3) Section 6707 (relating to failure to furnish 
information regarding reportable transactions). 
(4) Section 6707A (relating to failure to include 
reportable transaction information with return). 
(5) Section 6708 (relating to failure to main-
tain lists of advisees with respect to reportable 
transactions). 
(b) ADDITIONAL
INFORMATION.—The report re-
quired under subsection (a) shall also include information 
on the following with respect to each year: 
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from apportionment are to remain available for ap-
portionment to a State under paragraph (1), the 
State meets the requirements of subsection (b), the 
Secretary shall, on the first day on which the State 
meets the requirements of subsection (b), apportion 
to the State the funds withheld under subsection (c) 
that remain available for apportionment to the 
State. 
‘‘(3) PERIOD
OF
AVAILABILITY
OF
SUBSE-
QUENTLY APPORTIONED FUNDS.—Any funds appor-
tioned pursuant to paragraph (2)— 
‘‘(A) shall remain available for expenditure 
until the end of the third fiscal year following 
the fiscal year in which the funds are so appor-
tioned; and 
‘‘(B) if not obligated at the end of that pe-
riod, shall lapse. 
‘‘(4) EFFECT OF NONCOMPLIANCE.—If, at the 
end of the period for which funds withheld under 
subsection (c) from apportionment are available for 
apportionment to a State under paragraph (1), the 
State does not meet the requirements of subsection 
(b), the funds shall lapse.’’. 
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HR 4849 RFS 
portion shall be treated as part of such munici-
pality and not part of such county. 
‘‘(4) 2009 
UNEMPLOYMENT
NUMBER.—For 
purposes of this subsection, the term ‘2009 unem-
ployment number’ means, with respect to any State, 
county or municipality, the number of individuals in 
such State, county, or municipality who were deter-
mined to be unemployed by the Bureau of Labor 
Statistics for December 2009. 
‘‘(5) 2010 NATIONAL LIMITATIONS.— 
‘‘(A) RECOVERY ZONE ECONOMIC DEVEL-
OPMENT BONDS.—The 2010 national recovery 
zone economic development bond limitation is 
$10,000,000,000. Any allocation of such limita-
tion under this subsection shall be treated for 
purposes of section 1400U–2 in the same man-
ner as an allocation of national recovery zone 
economic development bond limitation. 
‘‘(B) RECOVERY ZONE FACILITY BONDS.— 
The 2010 national recovery zone facility bond 
limitation is $15,000,000,000. Any allocation of 
such limitation under this subsection shall be 
treated for purposes of section 1400U–3 in the 
same manner as an allocation of national recov-
ery zone facility bond limitation.’’. 
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ciently increased bleeding disorder screening 
rates, and steps that may be taken to expand 
such programs and policies to benefit larger 
populations; 
(D) a description of the services provided 
by hemophilia treatment centers, including in-
formation regarding any increase in utilization 
of such centers and any subsequent increase in 
resources necessary to ensure sufficient treat-
ment for all those utilizing such centers; and 
(E) recommendations for future research 
and interventions. 
SEC. 7. DEFINITION. 
In this Act, the term ‘‘State’’ includes the District 
of Columbia and any commonwealth, territory, or posses-
sion of the United States. 
Æ 
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I 
111TH CONGRESS 
2D SESSION 
H. R. 4843 
To amend title 32, United States Code, to authorize the Secretary of Defense 
to cover a larger share of expenses under the National Guard Youth 
Challenge Program in the case of a State program during its first 
three years of operation. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 15, 2010 
Mr. MINNICK (for himself and Mr. SIMPSON) introduced the following bill; 
which was referred to the Committee on Armed Services 
A BILL 
To amend title 32, United States Code, to authorize the 
Secretary of Defense to cover a larger share of expenses 
under the National Guard Youth Challenge Program in 
the case of a State program during its first three years 
of operation. 
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 ‘‘National Guard Youth 
Challenge Enhancement Act’’. 
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SEC. 2. INCREASE IN DEPARTMENT OF DEFENSE SHARE OF 
EXPENSES 
FOR 
NEW 
STATE 
PROGRAMS 
UNDER 
NATIONAL 
GUARD 
YOUTH 
CHAL-
LENGE PROGRAM. 
(a) 
INCREASED
SHARE
AUTHORIZED.—Section 
509(d) of title 32, United States Code, is amended— 
(1) by redesignating paragraph (2) as para-
graph (3); and 
(2) by inserting after paragraph (1) the fol-
lowing new paragraph: 
‘‘(2) Notwithstanding paragraph (1), for the first 
three fiscal years during which a State program of the 
Program is in operation, the amount of assistance pro-
vided by the Secretary of Defense to the State program 
may not exceed 100 percent of the costs of operating the 
State program.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply with respect to fiscal years be-
ginning after September 30, 2010. 
Æ 
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I 
111TH CONGRESS 
2D SESSION 
H. R. 4845 
To amend title 38, United States Code, to direct the Secretary of Veterans 
Affairs to provide housing loan benefits for children of members of 
the Armed Forces and veterans who die from service-connected disabil-
ities. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 15, 2010 
Mr. CROWLEY introduced the following bill; which was referred to the 
Committee on Veterans’ Affairs 
A BILL 
To amend title 38, United States Code, to direct the Sec-
retary of Veterans Affairs to provide housing loan bene-
fits for children of members of the Armed Forces and 
veterans who die from service-connected disabilities. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. HOUSING LOAN BENEFITS FOR CHILDREN OF 
PERSONS 
WHO 
DIE 
FROM 
SERVICE-CON-
NECTED DISABILITIES. 
Section 3701(b) of title 38, United States Code, is 
amended by adding at the end the following new para-
graph: 
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‘‘(6) The term ‘veteran’ also includes the child 
of a person who died from a service-connected dis-
ability.’’. 
Æ 
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I 
111TH CONGRESS 
2D SESSION 
H. R. 4848 
To amend the Internal Revenue Code of 1986 to reduce the rate of tax 
on corporations that make certain education contributions. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 15, 2010 
Mr. YOUNG of Alaska 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 reduce 
the rate of tax on corporations that make certain edu-
cation contributions. 
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 ‘‘Tax Cut Job Creation 
Act of 2010’’. 
SEC. 2. CORPORATE INCOME TAX RATE REDUCTION. 
(a) IN GENERAL.—Section 11 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(e) REDUCTION FOR CERTAIN CONTRIBUTIONS.— 
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‘‘(1) IN GENERAL.—In the case of a qualified 
corporation, the amount of tax imposed by sub-
section (a) for the taxable year (determined without 
regard to this subsection) shall be reduced by an 
amount equal to 5 percent of so much of the taxable 
income of the corporation for such taxable year as 
exceeds $75,000. 
‘‘(2) QUALIFYING
CORPORATION.—For pur-
poses of this subsection— 
‘‘(A) 
QUALIFIED
CORPORATION.—The 
term ‘qualifying corporation’ means a corpora-
tion the aggregate amount of specified contribu-
tions of which for the taxable year are not less 
than an amount equal to 20 percent of an 
amount equal to 5 percent of so much of the 
taxable income of the corporation for the tax-
able year as exceeds $75,000. 
‘‘(3) SPECIFIED
CONTRIBUTIONS.—The term 
‘specified contributions’ means— 
‘‘(A) the charitable contributions (as de-
fined in section 170(c)) of the corporation for 
the taxable year to organizations described in 
section 170(b)(1)(A)(ii), and 
‘‘(B) the wages (as defined in section 
3121(a)) paid by the corporation to interns as 
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part of a vocational educational course of such 
an organization. 
‘‘(4) TERMINATION.—This subsection shall not 
apply to taxable years beginning after December 31, 
2014.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2010. 
Æ 
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