datamatters24/research-document-archive huggingface dataset:
I
107TH CONGRESS
1ST SESSION
H. R. 2077
To amend the Internal Revenue Code of 1986 to provide for the disclosure
to State and local law enforcement agencies of the identity of individuals
claiming tax benefits improperly using social security numbers of other
individuals.
IN THE HOUSE OF REPRESENTATIVES
JUNE 6, 2001
Ms. HOOLEY of Oregon 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
for the disclosure to State and local law enforcement
agencies of the identity of individuals claiming tax bene-
fits improperly using social security numbers of other
individuals.
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 ‘‘ID Theft Loophole
Closure Act’’.
SEC. 2. DISCLOSURE TO STATE AND LOCAL LAW ENFORCE-
MENT AGENCIES OF IDENTITY OF INDIVID-
UALS CLAIMING TAX BENEFIT USING IM-
PROPER SOCIAL SECURITY NUMBERS.
(a) IN GENERAL.—Subsection (m) of section 6103 of
the Internal Revenue Code of 1986 (relating to disclosure
of taxpayer identity information) is amended by adding
at the end the following new paragraph:
‘‘(8) INDIVIDUALS
CLAIMING
TAX
BENEFIT
USING IMPROPER SOCIAL SECURITY NUMBERS.—If
any State or local law enforcement agency has rea-
sonable cause to believe, based upon information be-
lieved to be reliable, that an individual may have vio-
lated a law of such State by claiming a tax benefit
on any income tax return under this title using a
TIN of any person who is not such individual, such
individual’s spouse, or a dependent (as defined in
section 152) of such individual, the Secretary may
(upon written request from the head of such agency)
disclose the name, TIN, and mailing address of such
individual to officers and employees of such agency
exclusively for use in locating such individual.’’
(b) EFFECTIVE DATE.—The amendment made by
this section shall take effect on the date of the enactment
of this Act.
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to Congress a report that sets forth a schedule for the
establishment of the national cemetery under subsection
(a) and an estimate of the costs associated with such es-
tablishment.
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(b) DESIGN AND STRIKING.—For the purpose of the
presentations referred to in subsection (a), the Secretary
of the Treasury (hereafter in this Act referred to as the
‘‘Secretary’’) shall strike gold medals with suitable em-
blems, devices, and inscriptions, to be determined by the
Secretary.
SEC. 3. DUPLICATE MEDALS.
Under such regulations as the Secretary may pre-
scribe, the Secretary may strike and sell duplicates in
bronze of the gold medals struck under section 2 at a price
sufficient to cover the costs of the duplicate bronze medals
(including labor, materials, dies, use of machinery, and
overhead expenses) and the cost of the gold medals.
SEC. 4. NATIONAL MEDALS.
The medals struck under this Act are national medals
for purposes of chapter 51 of title 31, United States Code.
SEC. 5. FUNDING AND PROCEEDS OF SALE.
(a) AUTHORIZATION.—There is hereby authorized to
be charged against the United States Mint Public Enter-
prise Fund an amount not to exceed $60,000 to pay for
the cost of the medals authorized by this Act.
(b) PROCEEDS OF SALE.—Amounts received from the
sale of duplicate bronze medals under section 3 shall be
deposited in the United States Mint Public Enterprise
Fund.
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I
107TH CONGRESS
1ST SESSION
H. R. 2079
To amend the Internal Revenue Code of 1986 to impose a windfall profits
tax on electric generating facilities having excess profits.
IN THE HOUSE OF REPRESENTATIVES
JUNE 6, 2001
Mr. MCDERMOTT 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 impose
a windfall profits tax on electric generating facilities
having excess profits.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. WINDFALL PROFITS TAX ON ELECTRIC GENER-
ATING FACILITIES HAVING EXCESS PROFITS.
(a) IN GENERAL.—Subtitle E of the Internal Rev-
enue Code of 1986 (relating to alcohol, tobacco, and cer-
tain other excise taxes) is amended by adding at the end
thereof the following new chapter:
‘‘CHAPTER 55—WINDFALL PROFITS TAX
ON ELECTRIC GENERATING FACILI-
TIES HAVING EXCESS PROFITS
‘‘Sec. 5886. Imposition of tax.
‘‘SEC. 5886. IMPOSITION OF TAX.
‘‘(a) IN GENERAL.—In addition to any other tax im-
posed under this title, there is hereby imposed an excise
tax equal to the windfall profit on the sale of electricity
by the person producing such electricity.
‘‘(b) WINDFALL PROFIT.—For purposes of this sec-
tion, the term ‘windfall profit’ means, with respect to any
sale, so much of the profit on such sale as exceeds a 15
percent pretax rate of return.
‘‘(c) LIABILITY FOR PAYMENT OF TAX.—The tax im-
posed by subsection (a) shall be paid by the seller.
‘‘(d) EXEMPTION
FOR ELECTRICITY GENERATED
USING RENEWABLE ENERGY.—This section shall not
apply to electricity produced from renewable sources. For
purposes of the preceding sentence, renewable sources are
wind, sun, or water power.
‘‘(e) SALES TO RELATED PERSONS.—If a sale of elec-
tricity is to a related person (within the meaning of section
482), the sale shall be treated for purposes of this section
as being made at the price at which the electricity is first
sold to a person who is not a related person (as so de-
fined), minus transmission costs.’’
(b) CLERICAL AMENDMENT.—The table of chapters
for subtitle E of such Code is amended by adding at the
end the following new item:
‘‘Chapter 55. Windfall profits tax on electric generating facilities
having excess profits.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall take effect on the date of the enactment
of this Act.
SEC. 2. SENSE OF CONGRESS.
It is the sense of the Congress that revenues from
the tax imposed by chapter 55 of the Internal Revenue
Code of 1986, as added by this Act, should be used—
(1) to provide an income tax reduction for con-
sumers that would help moderate the impact of high
prices on the poor or small businessmen, and
(2) to encourage the development of alternative
energy sources through tax credits for research in
renewable energy.
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I
107TH CONGRESS
1ST SESSION
H. R. 207
To prohibit retroactive Federal income tax rate increases.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 3, 2001
Mr. SWEENEY introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To prohibit retroactive Federal income tax rate increases.
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 ‘‘Anti-Retroactive Tax-
ation Act’’.
SEC. 2. RETROACTIVE INCOME TAX RATE INCREASES PRO-
HIBITED.
(a) GENERAL RULE.—No provision of law which im-
poses a Federal income tax rate increase shall apply to
any period beginning before the date of the enactment of
such law.
(b) FEDERAL INCOME TAX RATE INCREASE.—For
purposes of subsection (a), the term ‘‘Federal income tax
rate increase’’ means any amendment to subsection (a),
(b), (c), (d), or (e) of section 1, or to section 11(b) or
55(b), of the Internal Revenue Code of 1986, that imposes
a new percentage as a rate of tax and thereby increases
the amount of tax imposed by any such section.
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I
107TH CONGRESS
1ST SESSION
H. R. 2080
To amend the Internal Revenue Code of 1986 to deny accelerated depreciation
for electric generating facilities having excess profits in order to prevent
taxpayers operating such facilities from having both excess profits and
tax incentives.
IN THE HOUSE OF REPRESENTATIVES
JUNE 6, 2001
Mr. MCDERMOTT 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 deny accel-
erated depreciation for electric generating facilities hav-
ing excess profits in order to prevent taxpayers operating
such facilities from having both excess profits and tax
incentives.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. DENIAL OF ACCELERATED DEPRECIATION FOR
ELECTRIC GENERATING FACILITIES HAVING
EXCESS PROFITS.
(a) IN GENERAL.—Section 168 of the Internal Rev-
enue Code of 1986 (relating to accelerated cost recovery
system) is amended by adding at the end the following
new subsection:
‘‘(k) DENIAL OF ACCELERATED DEPRECIATION FOR
CERTAIN ELECTRIC GENERATING FACILITIES.—
‘‘(1) IN GENERAL.—If there are excess profits
with respect to an electric generating facility for any
taxable year—
‘‘(A) the depreciation deduction provided
by section 167(a) for such taxable year with re-
spect to any property which is part of such fa-
cility shall be determined under the alternative
depreciation system of subsection (g) (as if such
system applied to such property for all previous
taxable years), and
‘‘(B) any previously allowed accelerated
benefits with respect to any such property shall
be recaptured by including the amount of such
benefits in the gross income of the taxpayer for
such taxable year.
‘‘(2) EXCESS PROFITS.—There are excess prof-
its with respect to an electric generating facility for
any taxable year if the facility has a pretax rate of
return for such taxable year in excess of 15 percent.
‘‘(3) PRETAX RATE OF RETURN.—The pretax
rate of return for any taxable year with respect to
(c) TERMINATION OF PRICE SUPPORT PROGRAM.—
Such section is further amended—
(1) by redesignating subsection (i) as subsection
(j);
(2) by inserting after subsection (h) the fol-
lowing new subsection:
‘‘(i) CONVERSION
TO PRIVATE SECTOR FINANC-
ING.—Notwithstanding any other provision of law, no
processor of the 2005 or subsequent crops of sugarcane
or sugar beets shall be eligible for loans under this section
with respect to such crops, and the Secretary of Agri-
culture may not make price support available, whether in
the form of loans, payments, purchases, or other oper-
ations, for the 2005 and subsequent crops of sugar beets
and sugarcane by using the funds of the Commodity Cred-
it Corporation or other funds available to the Secretary.’’;
and
(3) in subsection (j), as redesignated by para-
graph (1)—
(A) by striking ‘‘subsection (f)’’ and insert-
ing ‘‘subsections (f) and (i)’’; and
(B) by striking ‘‘2002’’ and inserting
‘‘2004’’.
(d) TERMINATION OF MARKETING QUOTAS AND AL-
LOTMENTS.—
any electric generating facility is the percentage ob-
tained by dividing—
‘‘(A) the taxpayer’s net income from such
facility for such taxable year, by
‘‘(B) the average of the taxpayer’s net in-
vestment in the facility as of the beginning of
each month in the taxable year.
‘‘(4) NET INVESTMENT.—The net investment in
any facility is the excess of the aggregate adjusted
bases of the property which is part of such facility
over the taxpayer’s indebtedness allocable to such fa-
cility. For purposes of the preceding sentence, in-
debtedness that is incurred to construct, improve, or
acquire property, and that is secured by an interest
in such property shall be allocated to such property.
All other indebtedness of the taxpayer shall be allo-
cated among the items of property held by the tax-
payer based on their respective adjusted bases.
‘‘(5) NET INCOME.—
‘‘(A) IN GENERAL.—The net income of the
taxpayer from the operation of an electric gen-
erating facility is the excess of—
‘‘(i) gross income from the sale of
electricity produced at such facility, over
‘‘(ii) the deductions allowable by this
subtitle which are directly allocable to the
operations of such facility.
‘‘(B) SALES TO RELATED PERSONS.—If a
sale of electricity is to a related person (within
the meaning of section 482), the sale shall be
treated for purposes of this paragraph as being
made at the price at which the electricity is
first sold to a person who is not a related per-
son (as so defined), minus transmission costs.
‘‘(C) DETERMINATION
ADJUSTED
BASIS,
ETC.—For purposes of this paragraph and
paragraph (4), adjusted bases and depreciation
deductions shall be determined as if the alter-
native system of subsection (g) applied to the
facility for all taxable years and only interest on
indebtedness allocable to the facility shall be
taken into account.
‘‘(6) PREVIOUSLY
ALLOWED
ACCELERATED
BENEFITS.—The previously allowed accelerated ben-
efits with respect to property are the excess of—
‘‘(A) 
depreciation 
deduction 
allowable
under section 167(a) with respect to such prop-
erty for all prior taxable years, over
‘‘(B) the amount that would have been so
allowable if such deductions had been deter-
mined under the alternative depreciation system
of subsection (g) for all prior taxable years.
‘‘(7) TREATMENT OF RECAPTURED AMOUNT.—
The adjusted basis of any property with respect to
which there is an amount included in gross income
under paragraph (1)(B) shall be increased by the
amount so included.
‘‘(8) EXEMPTIONS FOR FACILITIES USING RE-
NEWABLE ENERGY.—This subsection shall not apply
to any facility producing electricity from renewable
sources. For purposes of the preceding sentence, re-
newable sources are wind, sun, or water power.’’
(b) EFFECTIVE DATE.—The amendment made by
this section shall apply to taxable years beginning after
December 31, 2000.
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‘‘(1) such component or combinations of meas-
ures is installed in or on a dwelling—
‘‘(A) located in the United States, and
‘‘(B) owned and used by the taxpayer as
the taxpayer’s principal residence (within the
meaning of section 121),
‘‘(2) the original use of such component or com-
bination of measures commences with the taxpayer,
and
‘‘(3) such component or combination of meas-
ures reasonably can be expected to remain in use for
at least 5 years.
‘‘(e) CERTIFICATION.—The certification described in
subsection (d) shall be—
‘‘(1) in the case of any component described in
subsection (d), determined on the basis of applicable
energy efficiency ratings (including product labeling
requirements) for affected building envelope compo-
nents,
‘‘(2) in the case of combinations of measures
described in subsection (d), determined by the per-
formance-based 
methods 
described 
in 
section
45F(d),
‘‘(3) provided by a third party, such as a local
building regulatory authority, a utility, a manufac-
I
107TH CONGRESS
1ST SESSION
H. R. 2085
To protect Native American sacred sites located within the Valley of Chiefs,
Montana, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
JUNE 6, 2001
Mr. RAHALL (for himself, Mr. PALLONE, Mr. KILDEE, Mr. GEORGE MILLER
of California, Mr. KENNEDY of Rhode Island, and Mr. FALEOMAVAEGA)
introduced the following bill; which was referred to the Committee on Re-
sources
A BILL
To protect Native American sacred sites located within the
Valley of Chiefs, Montana, 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 ‘‘Valley of Chiefs Native
American Sacred Site Preservation Act of 2001’’.
SEC. 2. APPLICABILITY OF MINERAL MINING, LEASING,
AND DISPOSAL LAWS.
(a) REFERENCE.—Any reference in this Act to the
‘‘Valley of Chiefs’’ is a reference to the Weatherman Draw
Area of Critical Environmental Concern located in Carbon
County, Montana, designated by the Bureau of Land
Management pursuant to a document entitled ‘‘Areas of
Critical Environmental Concern, Decision Record and Ap-
proved Amendment of the Billings, Powder River and
South Dakota Resource Management Plans’’ dated March
1999, United States Department of the Interior, Bureau
of Land Management, Billings Field Office.
(b) RESTRICTION.—After the date of enactment of
this Act—
(1) lands within the Valley of Chiefs shall not
be open to the location of mining claims, mill, and
tunnel sites under the general mining laws of the
United States;
(2) the Secretary of the Interior shall not issue
any lease under the Mineral Leasing Act (30 U.S.C.
181 and following) or the Geothermal Steam Act of
1970 (30 U.S.C. 100 and following) for lands within
the Valley of Chiefs; and
(3) lands within the Valley of Chiefs shall not
be available for disposal of mineral materials under
the Act of July 31, 1947, commonly known as the
Materials Act of 1947 (30 U.S.C. 601 and fol-
lowing).
(c) DEADLINE FOR PERMIT APPLICATION APPROV-
ALS.—After June 6, 2001, the Secretary of the Interior
shall not approve any application for a permit to drill for
any lease issued under the Mineral Leasing Act (30 U.S.C.
181 and following) within the Valley of Chiefs.
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I
107TH CONGRESS
1ST SESSION
H. R. 2086
To provide that benefits under chapter 89 of title 5, United States Code,
may be afforded for covered services provided by a licensed or certified
acupuncturist, massage therapist, naturopathic physician, or midwife,
without supervision or referral by another health practitioner.
IN THE HOUSE OF REPRESENTATIVES
JUNE 6, 2001
Mr. SANDERS introduced the following bill; which was referred to the
Committee on Government Reform
A BILL
To provide that benefits under chapter 89 of title 5, United
States Code, may be afforded for covered services pro-
vided by a licensed or certified acupuncturist, massage
therapist, naturopathic physician, or midwife, without su-
pervision or referral by another health practitioner.
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 ‘‘Alternative Medical
Access for Federal Employees Act of 2001’’.
SEC. 2. HEALTH BENEFITS COVERAGE.
(a) IN GENERAL.—Section 8902(k) of title 5, United
States Code, is amended—
(1) by inserting ‘‘acupuncturist, massage thera-
pist, naturopathic physician,’’ after ‘‘nursing school
administered clinic,’’ each place it appears; and
(2) by striking ‘‘nurse midwife,’’ each place it
appears and inserting ‘‘nurse midwife or other mid-
wife,’’.
(b) EFFECTIVE DATE.—The amendments made by
subsection (a) shall apply with respect to contracts entered
into or renewed on or after the date of enactment of this
Act.
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I
107TH CONGRESS
1ST SESSION
H. R. 2087
To provide that benefits under chapter 89 of title 5, United States Code,
may be afforded for covered services provided by a licensed or certified
chiropractor, without supervision or referral by another health practi-
tioner.
IN THE HOUSE OF REPRESENTATIVES
JUNE 6, 2001
Mr. SANDERS introduced the following bill; which was referred to the
Committee on Government Reform
A BILL
To provide that benefits under chapter 89 of title 5, United
States Code, may be afforded for covered services pro-
vided by a licensed or certified chiropractor, without su-
pervision or referral by another health practitioner.
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 ‘‘Federal Employees’
Access to Chiropractic Health Care Act of 2001’’.
SEC. 2. HEALTH BENEFITS COVERAGE.
(a) IN GENERAL.—Section 8902(k) of title 5, United
States Code, is amended by inserting ‘‘chiropractor,’’ after
‘‘nursing school administered clinic,’’ each place it ap-
pears.
(b) EFFECTIVE DATE.—The amendments made by
subsection (a) shall apply with respect to contracts entered
into or renewed on or after the date of enactment of this
Act.
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I
107TH CONGRESS
1ST SESSION
H. R. 2088
To amend title 23, United States Code, to require consideration under the
congestion mitigation and air quality improvement program of the extent
to which a proposed project or program reduces sulfur or atmospheric
carbon emissions, to make renewable fuel projects eligible under that
program, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
JUNE 6, 2001
Mr. SHIMKUS (for himself, Ms. MCCARTHY of Missouri, Mr. JOHNSON of Illi-
nois, Mr. WHITFIELD, Mr. LAHOOD, Mrs. EMERSON, Mr. LEACH, Mr.
GUTKNECHT, Mr. MANZULLO, Mr. HILLIARD, Mr. COSTELLO, Mr.
HAYES, Mr. STENHOLM, Mr. GANSKE, Mr. EVANS, Mr. WELLER, Mr.
TERRY, Mr. BUYER, Mr. PHELPS, and Mr. KENNEDY of Minnesota) in-
troduced the following bill; which was referred to the Committee on
Transportation and Infrastructure
A BILL
To amend title 23, United States Code, to require consider-
ation under the congestion mitigation and air quality
improvement program of the extent to which a proposed
project or program reduces sulfur or atmospheric carbon
emissions, to make renewable fuel projects eligible under
that program, 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 ‘‘Biofuels Air Quality
Act’’.
SEC. 2. CONSIDERATION OF CERTAIN PROJECT EFFECTS.
Section 149(b) of title 23, United States Code, is
amended by adding at the end the following: ‘‘For the pur-
pose of determining eligibility under this section, the Sec-
retary shall consider the extent to which a proposed
project or program reduces sulfur or atmospheric carbon
emissions.’’.
SEC. 3. STATES RECEIVING MINIMUM APPORTIONMENT.
Section 149(c) of title 23, United States Code, is
amended in each of paragraphs (1) and (2) by inserting
before the period at the end the following: ‘‘or for any
project that will provide for the use of renewable fuel de-
scribed in subsection (e)(4)(A)(i)’’.
SEC. 4. RENEWABLE FUEL PROJECTS.
Section 149(e)(4) of title 23, United States Code, is
amended—
(1) by inserting ‘‘, publicly owned, or nonprofit-
owned’’ after ‘‘privately owned’’; and
(2) in subparagraph (A) by striking ‘‘the costs
of vehicle’’ and inserting the following: ‘‘the costs
of—
‘‘(i) renewable fuel, consisting of any
fuel produced from grain, oilseeds, or other
biomass (including biodiesel), that is used
to replace or reduce the quantity of fossil
fuel present in a fuel mixture used to oper-
ate motor vehicles;
‘‘(ii) installation of capital equipment
necessary for the conversion of storage and
distribution facilities to carry renewable
fuels or renewable fuel blends; and
‘‘(iii) vehicle’’.
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I
107TH CONGRESS
1ST SESSION
H. R. 2089
To amend the Agricultural Market Transition Act to continue for the 2001
crop year the eligibility of producers for loan deficiency payments when
the producers, although not eligible to obtain a marketing assistance
loan, produce a contract commodity.
IN THE HOUSE OF REPRESENTATIVES
JUNE 6, 2001
Mr. SMITH of Michigan introduced the following bill; which was referred to
the Committee on Agriculture
A BILL
To amend the Agricultural Market Transition Act to con-
tinue for the 2001 crop year the eligibility of producers
for loan deficiency payments when the producers, al-
though not eligible to obtain a marketing assistance loan,
produce a contract commodity.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. LOAN DEFICIENCY PAYMENTS FOR CONTRACT
COMMODITY PRODUCERS INELIGIBLE FOR
MARKETING ASSISTANCE LOANS.
Section 135(a)(2) of the Agricultural Market Transi-
tion Act (7 U.S.C. 7235(a)(2)) is amended by striking
‘‘2000 crop year’’ and inserting ‘‘2000 and 2001 crop
years’’.
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