datamatters24/research-document-archive huggingface dataset:
I 
110TH CONGRESS 
1ST SESSION 
H. R. 72 
To amend the Internal Revenue Code of 1986 to prohibit the use of public 
funds for political party conventions. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 4, 2007 
Mr. BARTLETT of Maryland introduced the following bill; which was referred 
to the Committee on House Administration 
A BILL 
To amend the Internal Revenue Code of 1986 to prohibit 
the use of public funds for political party conventions. 
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 ‘‘Political Convention 
Reform Act of 2007’’. 
SEC. 2. PROHIBITING USE OF PRESIDENTIAL ELECTION 
CAMPAIGN 
FUNDS 
FOR 
PARTY 
CONVEN-
TIONS. 
(a) IN GENERAL.—Chapter 95 of the Internal Rev-
enue Code of 1986 is amended by striking section 9008. 
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(b) CLERICAL AMENDMENT.—The table of sections 
of chapter 95 of such Code is amended by striking the 
item relating to section 9008. 
SEC. 3. CONFORMING AMENDMENTS. 
(a) AVAILABILITY OF PAYMENTS TO CANDIDATES.— 
The third sentence of section 9006(c) of the Internal Rev-
enue Code of 1986 is amended by striking ‘‘, section 
9008(b)(3),’’. 
(b) REPORTS
BY FEDERAL ELECTION COMMIS-
SION.—Section 9009(a) of such Code is amended— 
(1) by adding ‘‘and’’ at the end of paragraph 
(2); 
(2) by striking the semicolon at the end of 
paragraph (3) and inserting a period; and 
(3) by striking paragraphs (4), (5), and (6). 
(c) PENALTIES.—Section 9012 of such Code is 
amended— 
(1) in subsection (a)(1), by striking the second 
sentence; and 
(2) in subsection (c), by striking paragraph (2) 
and redesignating paragraph (3) as paragraph (2). 
(d) AVAILABILITY
OF
PAYMENTS
FROM
PRESI-
DENTIAL PRIMARY MATCHING PAYMENT ACCOUNT.—The 
second sentence of section 9037(a) of such Code is amend-
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ed by striking ‘‘and for payments under section 
9008(b)(3)’’. 
SEC. 4. EFFECTIVE DATE. 
The amendments made by this Act shall apply with 
respect to elections occurring after December 31, 2007. 
Æ 
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I 
110TH CONGRESS 
2D SESSION 
H. R. 7300 
To provide for the proper application under the Internal Revenue Code of 
1986 of the limitations on built-in losses following an ownership change 
of a bank. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 20, 2008 
Mr. DOGGETT (for himself, Mr. MCDERMOTT, Mr. STARK, Mr. PASCRELL, 
and Mr. LEWIS of Georgia) introduced the following bill; which was re-
ferred to the Committee on Ways and Means 
A BILL 
To provide for the proper application under the Internal 
Revenue Code of 1986 of the limitations on built-in 
losses following an ownership change of a bank. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. FINDINGS. 
Congress finds as follows: 
(1) A delegation of authority to the Secretary 
of the Treasury, or his delegate, to prescribe such 
regulations as may be necessary or appropriate to 
carry out the purposes of a provision of the Internal 
Revenue Code of 1986 does not authorize the Sec-
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I 
113TH CONGRESS 
1ST SESSION H. R. 1113 
To make the antitrust laws applicable to a political committee under the 
Federal Election Campaign Act of 1971 which is established and adminis-
tered by a separate segregated fund of a corporation pursuant to section 
316(b)(2)(C) of such Act. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 13, 2013 
Mr. GRAYSON introduced the following bill; which was referred to the 
Committee on the Judiciary 
A BILL 
To make the antitrust laws applicable to a political com-
mittee under the Federal Election Campaign Act of 1971 
which is established and administered by a separate seg-
regated fund of a corporation pursuant to section 
316(b)(2)(C) of such Act. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. APPLICATION OF ANTITRUST LAWS TO COR-
PORATE PACS. 
The antitrust laws shall apply to a political committee 
under the Federal Election Campaign Act of 1971 which 
is established and administered by a separate segregated 
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SEC. 2. DETERMINATION OF FORCE AND EFFECT OF 
TREASURY 
NOTICE 
2008–83 
EXEMPTING 
BANKS 
FROM 
LIMITATION 
ON 
CERTAIN 
BUILT-IN LOSSES FOLLOWING OWNERSHIP 
CHANGE. 
(a) IN GENERAL.—Treasury Notice 2008–83— 
(1) shall be deemed to have the force and effect 
of law with respect to any ownership change (as de-
fined in section 382(g) of the Internal Revenue Code 
of 1986) occurring during the period beginning on 
September 30, 2008, and ending on the earlier of 
the date of first committee action on this bill or the 
date on which the Chairman of the Committee on 
Ways and Means of the House of Representatives 
and the Chairman of the Committee on Finance of 
the Senate issue a joint statement indicating their 
intention to terminate the application of such notice, 
and 
(2) shall have no force or effect with respect to 
any ownership change during any other period. 
(b) BINDING CONTRACTS.—Notwithstanding sub-
section (a), Treasury Notice 2008–83 shall have the force 
and effect of law with respect to any ownership change 
(as so defined) which occurs pursuant to a written binding 
contract entered into during the period described in sub-
section (a). 
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SEC. 3. INVESTIGATION OF CONFLICTS OF INTEREST. 
(a) IN GENERAL.—The Inspector General of the 
Treasury shall conduct an investigation into the cir-
cumstances leading to the issuance of Treasury Notice 
2008–83 and any conflicts of interest involving Treasury 
officials who participated in decisions regarding Treasury 
Notice 2008–83. 
(b) REPORT.—The Inspector General of the Treasury 
shall, not later than 6 months after the date of the enact-
ment of this Act, report the results of the investigation 
conducted under subsection (a) to the Committee on Ways 
and Means of the House of Representatives and the Com-
mittee on Finance of the Senate. 
Æ 
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‘‘(IX) CREDITS.—The interest 
on, and the proceeds from the collec-
tion or redemption of, any loan obliga-
tions held by the revolving loan fund 
of a State shall be credited to and 
form a part of such fund. 
‘‘(X) 
SUBORDINATION
PER-
MITTED.—Any loan made under this 
section will be subordinated to any re-
financing of the first mortgage, any 
preexisting subordinate financing, any 
purchase money mortgage, or subordi-
nated for any other reason, as deter-
mined by the State. 
‘‘(C) APPLICATION PROCESS.— 
‘‘(i) 
IN
GENERAL.—An 
individual 
homeowner or business desiring a loan or 
grant under this paragraph shall submit 
an application at such time, in such man-
ner, and accompanied by such information 
as the State may reasonably require. 
‘‘(ii) REQUIRED SHOWING BY HOME-
OWNERS.—An individual homeowner desir-
ing a loan or grant under this paragraph 
shall submit to the State proof that such 
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SEC. 2. CONVEYANCE OF BUREAU OF PRISONS LAND TO 
MIAMI DADE COUNTY, FLORIDA. 
(a) CONVEYANCE REQUIRED.—The Attorney General 
shall convey, without consideration, to Miami Dade Col-
lege of Miami Dade County, Florida (in this section re-
ferred to as the ‘‘College’’), all right, title, and interest 
of the United States in and to a parcel of land held by 
the Bureau of Prisons of the Department of Justice in 
Miami Dade County, Florida, consisting of a parking lot 
approximately 47,500 square feet and located at 35 NE 
2 Street, for the purpose of permitting the College to use 
the parcel as a site for a new educational building that 
includes a parking area, of which not less than 118 secure 
parking spaces shall be designated for use by the Bureau 
of Prisons of the Department of Justice. 
(b) REVERSIONARY INTEREST.—If the Attorney Gen-
eral determines at any time that the real property con-
veyed under subsection (a) is not being used in accordance 
with the purpose of the conveyance specified in such sub-
section, all right, title, and interest in and to the property 
shall revert, at the option of the Attorney General, to the 
United States, and the United States shall have the right 
of immediate entry onto the property. Any determination 
of the Attorney General under this subsection shall be 
made on the record after an opportunity for a hearing. 
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(c) SURVEY.—If the Attorney General considers it 
necessary, the Attorney General may have the exact acre-
age or square footage and legal description of the land 
to be conveyed under subsection (a) determined by a sur-
vey satisfactory to the Attorney General. The College shall 
bear the cost of the survey. 
(d) EXEMPTION.—Section 102(2)(C) of the National 
Environmental Policy Act of 1969 (42 U.S.C. 4332(2)(C)) 
shall not apply to the conveyance of land under subsection 
(a). 
Æ 
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‘‘(B) the amount shown on the applicable 
financial statement as earnings permanently re-
invested outside the United States, or 
‘‘(C) in the case of an applicable financial 
statement which fails to show a specific amount 
of earnings permanently reinvested outside the 
United States and which shows a specific 
amount of tax liability attributable to such 
earnings, the amount equal to the amount of 
such liability divided by 0.35. 
The amounts described in subparagraphs (B) and 
(C) shall be treated as being zero if there is no such 
statement or such statement fails to show a specific 
amount of such earnings or liability, as the case may 
be. 
‘‘(2) DIVIDENDS MUST BE EXTRAORDINARY.— 
The amount of dividends taken into account under 
subsection (a) shall not exceed the excess (if any) 
of— 
‘‘(A) the cash dividends received during 
the taxable year by such shareholder from con-
trolled foreign corporations, over 
‘‘(B) the sum of— 
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‘‘(i) the dividends received during the 
base period year by such shareholder from 
controlled foreign corporations, 
‘‘(ii) the amounts includible in such 
shareholder’s gross income for the base pe-
riod year under section 951(a)(1)(B) with 
respect to controlled foreign corporations, 
and 
‘‘(iii) the amounts that would have 
been included for the base period year but 
for section 959(a) with respect to con-
trolled foreign corporations. 
The amount taken into account under clause 
(iii) for the base period year shall not include 
any amount which is not includible in gross in-
come by reason of an amount described in 
clause (ii) with respect to a prior taxable year. 
Amounts described in subparagraph (B) for the 
base period year shall be such amounts as 
shown on the most recent return filed for such 
year; except that amended returns filed after 
June 30, 2007, shall not be taken into account. 
‘‘(3) REDUCTION OF BENEFIT IF INCREASE IN 
RELATED PARTY INDEBTEDNESS.—The amount of 
dividends which would (but for this paragraph) be 
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113TH CONGRESS 
2D SESSION 
H. R. 1123 
AN ACT 
To promote consumer choice and wireless competition by 
permitting consumers to unlock mobile wireless devices, 
and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
‘‘(B) the amount of the tax imposed by 
section 55. 
Subparagraph (A) shall not apply to the credit 
under section 53 or to the credit under section 27(a) 
with respect to taxes which are imposed by foreign 
countries and possessions of the United States and 
are attributable to such dividends. 
‘‘(2) LIMITATION ON REDUCTION IN TAXABLE 
INCOME, ETC.— 
‘‘(A) IN GENERAL.—The taxable income of 
any United States shareholder for any taxable 
year shall in no event be less than the amount 
of nondeductible CFC dividends received during 
such year. 
‘‘(B) COORDINATION WITH SECTION 172.— 
The nondeductible CFC dividends for any tax-
able year shall not be taken into account— 
‘‘(i) in determining under section 172 
the amount of any net operating loss for 
such taxable year, and 
‘‘(ii) in determining taxable income 
for such taxable year for purposes of the 
2nd sentence of section 172(b)(2). 
‘‘(3) NONDEDUCTIBLE
CFC
DIVIDENDS.—For 
purposes of this subsection, the term ‘nondeductible 
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I 
110TH CONGRESS 
2D SESSION 
H. R. 7303 
To amend the Internal Revenue Code of 1986 to allow a one-time, $1,500 
credit against income tax for the purchase an automobile manufactured 
in the United States. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 20, 2008 
Mr. GOHMERT 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 allow a 
one-time, $1,500 credit against income tax for the pur-
chase an automobile manufactured 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 ‘‘Consumer and Auto-
motive Recovery Act of 2008’’ or the ‘‘CAR Act’’. 
SEC. 2. AMERICAN-MADE AUTOMOBILE CREDIT. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to nonrefundable personal credits) is 
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amended by inserting after section 25D the following new 
section: 
‘‘SEC. 25E. AMERICAN-MADE AUTOMOBILE CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual who places in service a qualified vehicle during 
the taxable year, there shall be allowed as a credit against 
the tax imposed by this subtitle for the taxable year an 
amount equal to $1,500. 
‘‘(b) LIMITATION BASED ON MODIFIED ADJUSTED 
GROSS INCOME.— 
‘‘(1) IN
GENERAL.—The credit which would 
(but for this paragraph) be allowed under subsection 
(a) for the taxable year shall be reduced (but not 
below zero) by the amount determined under para-
graph (2). 
‘‘(2) AMOUNT
OF
REDUCTION.—The amount 
determined under this paragraph is the amount 
which bears the same ratio to the amount which 
would be allowed as— 
‘‘(A) the excess of— 
‘‘(i) the taxpayer’s modified adjusted 
gross income for such taxable year, over 
‘‘(ii) $125,000 ($250,000 in the case 
of a joint return), bears to 
‘‘(B) $10,000. 
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taken into account under subsection (a) shall be re-
duced by the excess (if any) of— 
‘‘(A) the amount of indebtedness of the 
controlled foreign corporation to any related 
person (as defined in section 954(d)(3)) as of 
the close of the taxable year for which the elec-
tion under this section is in effect, over 
‘‘(B) the amount of indebtedness of the 
controlled foreign corporation to any related 
person (as so defined) as of the close of Sep-
tember 26, 2008. 
All controlled foreign corporations with respect to 
which the taxpayer is a United States shareholder 
shall be treated as 1 controlled foreign corporation 
for purposes of this paragraph. The Secretary may 
prescribe such regulations as may be necessary or 
appropriate to prevent the avoidance of the purposes 
of this paragraph, including regulations which pro-
vide that cash dividends shall not be taken into ac-
count under subsection (a) to the extent such divi-
dends are attributable to the direct or indirect trans-
fer (including through the use of intervening entities 
or capital contributions) of cash or other property 
from a related person (as so defined) to a controlled 
foreign corporation. 
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‘‘(3) MODIFIED
ADJUSTED
GROSS
INCOME.— 
The term ‘modified adjusted gross income’ means 
the adjusted gross income of the taxpayer for the 
taxable year increased by any amount excluded from 
gross income under section 911, 931, or 933. 
‘‘(c) QUALIFIED VEHICLE.—For purposes of this sec-
tion, the term ‘qualified vehicle’ means any motor vehicle 
(as defined in section 30(c)(2))— 
‘‘(1) substantially all of the manufacturing of 
which occurred in the United States, 
‘‘(2) which is acquired for use by the taxpayer 
and not for resale, 
‘‘(3) the original use of which commences with 
the taxpayer, and 
‘‘(4) which has a vehicle gross weight rating of 
not more than 14,000 pounds. 
‘‘(d) SPECIAL RULES.—For purposes of this sec-
tion— 
‘‘(1) ONE-TIME ONLY.—If a credit is allowed 
under subsection (a) with respect to an individual 
who places in service a qualified vehicle, no credit 
shall be allowed with respect to any other vehicle 
placed in service by such individual. 
‘‘(2) BASIS
REDUCTION.—The basis of any 
property for which a credit is allowed under sub-
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section (a) shall be reduced by the amount of such 
credit. 
‘‘(3) ELECTION
NOT
TO
TAKE
CREDIT.—No 
credit shall be allowed under subsection (a) for any 
vehicle if the taxpayer elects to not have this section 
apply to such vehicles. 
‘‘(4) NO
DOUBLE
BENEFIT.—The amount of 
any deduction or other credit allowable under this 
chapter with respect to a vehicle shall be reduced by 
the amount of credit allowed under subsection (a) 
for such vehicle for the taxable year. 
‘‘(5) 
PROPERTY
USED
OUTSIDE
UNITED 
STATES, ETC., NOT QUALIFIED.—No credit shall be 
allowed under subsection (a) with respect to any 
property referred to in section 50(b) or with respect 
to the portion of the cost of any property taken into 
account under section 179. 
‘‘(e) TERMINATION.—This section shall not apply to 
any vehicle purchased more than 180 days after the date 
of the enactment of this Act.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
of such Code is amended by inserting after the item relat-
ing to section 25D the following new items: 
‘‘Sec. 25E. American-made automobile credit.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property purchased after the 
date of the enactment of this Act for taxable years begin-
ning after such date. 
Æ 
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I 
110TH CONGRESS 
2D SESSION 
H. R. 7304 
To amend the Controlled Substances Act to address the use of intrathecal 
pumps. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 20, 2008 
Mr. GOHMERT introduced the following bill; which was referred to the Com-
mittee on Energy and Commerce, and in addition to the Committee on 
the Judiciary, for a period to be subsequently determined by the Speaker, 
in each case for consideration of such provisions as fall within the juris-
diction of the committee concerned 
A BILL 
To amend the Controlled Substances Act to address the 
use of intrathecal pumps. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. INTRATHECAL PUMPS. 
Section 102(10) of the Controlled Substances Act (21 
U.S.C. 802(10)) is amended— 
(1) by striking ‘‘The term ‘dispense’ means to 
deliver’’ and inserting the following: ‘‘(A) The term 
‘dispense’ means— 
‘‘(i) to deliver’’; 
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(2) by striking ‘‘such delivery.’’ and inserting 
the following: ‘‘such delivery; or 
‘‘(ii) to deliver a controlled substance by a phar-
macy to a practitioner, pursuant to the prescription 
of the practitioner, where such controlled substance 
is to be administered through the use of an 
intrathecal pump by the practitioner acting in the 
usual course of professional practice.’’; 
(3) by striking ‘‘The term ‘dispenser’ means’’ 
and inserting the following: 
‘‘(B) The term ‘dispenser’ means’’; and 
(4) by striking ‘‘to an ultimate user or research 
subject’’. 
Æ 
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