datamatters24/research-document-archive huggingface dataset:
I
103D CONGRESS
1ST SESSION
H. R. 1807
To amend the Internal Revenue Code of 1986 to provide special rules for
certain gratuitous transfers of employer securities for the benefit of employees.
IN THE HOUSE OF REPRESENTATIVES
APRIL 22, 1993
Mr. ANDREWS of Texas 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
special rules for certain gratuitous transfers of employer
securities for the benefit of employees.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. GRATUITOUS TRANSFERS FOR THE BENEFIT
OF EMPLOYEES.
(a) IN GENERAL.—Subparagraph (C) of section
664(d)(1) of the Internal Revenue Code of 1986 and sub-
paragraph (C) of section 664(d)(2) of such Code are each
amended by striking the period at the end thereof and in-
serting ‘‘or, to the extent the remainder interest is in
qualified employer securities (as defined in paragraph
(3)(C)), is to be transferred to an employee stock owner-
ship plan (as defined in section 4975(e)(7)) in a qualified
gratuitous transfer (as defined by paragraph (3)).’’
(b) QUALIFIED GRATUITOUS TRANSFER DEFINED.—
Subsection (d) of section 664 of such Code is amended
by redesignating paragraph (3) as paragraph (4) and by
inserting after paragraph (2) the following new paragraph:
‘‘(3) QUALIFIED
GRATUITOUS
TRANSFER
OF
QUALIFIED EMPLOYER SECURITIES.—
‘‘(A) IN GENERAL.—For purposes of this
section, the term ‘qualified gratuitous transfer’
means a transfer of qualified employer securi-
ties to an employee stock ownership plan (as
defined in section 4975(e)(7)) but only to the
extent that—
‘‘(i) the securities transferred pre-
viously passed from a decedent to a trust
described in paragraph (1) or (2);
‘‘(ii) no deduction under section 404
is allowable with respect to such transfer;
‘‘(iii) such plan provides that the se-
curities so transferred are allocated to plan
participants in a manner consistent with
section 401(a)(4);
The amount of such penalty, when finally deter-
mined, or the amount agreed upon in compromise,
may be deducted from any sums owing by the
United States to the person charged.
‘‘(4) Any person who requested in accordance
with this subsection a hearing respecting the assess-
ment of a civil penalty and who is aggrieved by an
order assessing a civil penalty may file a petition for
judicial review of such order with the United States
Court of Appeals for the District of Columbia Cir-
cuit or for any other circuit in which such person re-
sides or transacts business. Such a petition may only
be filed within the 30-day period beginning on the
date the order making such assessment was issued.
‘‘(5) If any person fails to pay an assessment
of a civil penalty—
‘‘(A) after the order making the assess-
ment has become a final order and if such per-
son does not file a petition for judicial review
of the order in accordance with this section, or
‘‘(B) after a court in an action brought
under this section has entered a final judgment
in favor of the Administrator,
the Attorney General shall recover the amount as-
sessed (plus interest at currently prevailing rates
based paint or water delivery systems that contain
lead. Chronic low-level exposure can be most damag-
ing to these populations.
(8) Federal, State, and local programs to re-
duce emissions of lead have made significant
progress but have not eliminated human and envi-
ronmental exposure to lead. Air emissions from
sources other than transportation have in fact re-
mained relatively steady since 1983.
(9) Incineration of batteries in municipal solid
waste contributed 32 percent of the 8,100 metric
tons of lead emitted in the United States in 1987.
(10) Seventeen percent of municipal solid waste
(MSW) was incinerated in 1990. But, since both the
rate of incineration and the amount of waste gen-
erated is increasing, the Environmental Protection
Agency projects that the amount of waste inciner-
ated will grow by 50 percent between 1990 and the
year 2000. The dramatic increase in incineration will
greatly contribute to the amount of airborne lead
emissions, unless measures are implemented to di-
vert batteries from this type of improper disposal.
Continued incineration of batteries will also increase
the amount of lead disposed of in incinerator ash,
which, when landfilled, may leach into ground water.
that portion allocable to qualified securities acquired
in the sale to which section 1042 applied or in the
qualified gratuitous transfer to which section
664(d)(3) applied determined as if such securities
were disposed of—
‘‘(A) first, from section 133 securities (as
defined in section 4978B(e)(2)) acquired during
the 3-year period ending on the date of such
disposition, beginning with the securities first
so acquired,
‘‘(B) second, from section 133 securities
(as so defined) acquired before such 3-year pe-
riod unless such securities (or proceeds from
the disposition) have been allocated to accounts
of participants or beneficiaries,
‘‘(C) third, from qualified securities to
which section 1042 applied or to which section
664(d)(3) applied during the 3-year period end-
ing on the date of such disposition, beginning
with the securities first so acquired, and
‘‘(D) then, from any other employer securi-
ties.
If subsection (d) or section 4978B(d) applies to a
disposition, the disposition shall be treated as made
from employer securities in the opposite order of the
preceding sentence.’’
(14) Subsection (c) of section 4978 of such
Code is amended to read as follows:
‘‘(c) LIABILITY FOR PAYMENT OF TAXES.—The tax
imposed by this section shall be paid by—
‘‘(1) the employer, or
‘‘(2) the eligible worker-owned cooperative,
that made the written statement described in section
664(d)(3) or in section 1042(b)(3).’’
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to transfers made by trusts to, or
for the use of, an employee stock ownership plan after the
date of the enactment of this Act.
Æ
year is the number of hundreds of billions of dollars to
which the Federal deficit is equal, as determined under
subsection (d) with respect to such year.
(c) FACTOR REFLECTING DEGREE OF SUCCESS IN
REDUCING OR ELIMINATING THE DEFICIT.—The applica-
ble factor under this subsection for any year shall be de-
termined in accordance with the following:
(1) For the first year beginning on or after the
effective date of this Act, the applicable factor under
this subsection is 2 percent.
(2) For each year thereafter, the applicable fac-
tor under this subsection is—
(A) the same percentage as was applicable
under this subsection in the previous year, if
the deficit for the year in question is at least
$100,000,000,000 less than—
(i) the size of the deficit for the year
referred to in paragraph (1), or
(ii) the lowest level attained in the
deficit for any year after the year referred
to in paragraph (1),
whichever is less; or
(B) 2 times the percentage which was ap-
plicable under this subsection in the previous
year, if subparagraph (A) does not apply.
I
103D CONGRESS
1ST SESSION
H. R. 180
To extend the retroactive period during which farm insolvency transactions
are exempt from the prior law alternative minimum tax.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 5, 1993
Mr. EMERSON introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To extend the retroactive period during which farm insol-
vency transactions are exempt from the prior law alter-
native minimum tax.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. EXTENSION OF RELIEF FROM PRIOR LAW AL-
TERNATIVE MINIMUM TAX FOR FARM INSOL-
VENCY TRANSACTIONS.
(a) IN GENERAL.—Subsection (b) of section 13208
of the Consolidated Omnibus Budget Reconciliation Act
of 1985 (relating to certain insolvent taxpayers allowed
to reduce capital gains preference item for purposes of the
individual minimum tax) is amended by striking ‘‘1981’’
and inserting ‘‘1978’’.
(b) STATUTE OF LIMITATIONS.—If refund or credit
of any overpayment of tax resulting from the application
of the amendment made by subsection (a) is prevented at
any time before the close of the 1-year beginning on the
date of the enactment of this Act, by the operation of any
law or rule of law (including res judicata), refund or credit
of such overpayment (to the extent attributable to the ap-
plication of such amendment) may, nevertheless, be made
or allowed if claim therefor is filed before the close of such
1-year period.
Æ
I
103D CONGRESS
1ST SESSION
H. R. 1811
To provide that requirements relating to transport of certain agricultural
commodities and other items shall not apply to certain assistance pro-
vided to Russia.
IN THE HOUSE OF REPRESENTATIVES
APRIL 22, 1993
Mr. BARRETT of Nebraska introduced the following bill; which was referred
to the Committee on Merchant Marine and Fisheries
A BILL
To provide that requirements relating to transport of certain
agricultural commodities and other items shall not apply
to certain assistance provided to Russia.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. REQUIREMENTS NOT APPLICABLE TO TRANS-
PORT OF CERTAIN AGRICULTURAL COMMOD-
ITIES AND OTHER ITEMS.
(a) IN GENERAL.—Sections 901(b) and 901b of the
Merchant Marine Act, 1936 (46 App. U.S.C. 1241(b),
1241f) shall not apply to carriage or transport of any agri-
cultural commodities or equipment, materials, products,
HR 1811 IH
goods, or services to or for Russia under the Vancouver
Package.
(b) VANCOUVER PACKAGE DEFINED.—In this section
the term ‘‘Vancouver Package’’ means the United States
assistance for Russia that President Clinton outlined in
his meetings with the President of the Russian Federation
in Vancouver, Canada, in April 1993.
Æ
I
103D CONGRESS
1ST SESSION
H. R. 1812
To amend the Food for Progress Act of 1985 to clarify the application
of other laws to the agricultural commodities furnished under that Act
pursuant to the Vancouver Package.
IN THE HOUSE OF REPRESENTATIVES
APRIL 22, 1993
Mr. BARRETT of Nebraska introduced the following bill; which was referred
jointly to the Committees on Merchant Marine and Fisheries and Agriculture
A BILL
To amend the Food for Progress Act of 1985 to clarify
the application of other laws to the agricultural commod-
ities furnished under that Act pursuant to the Vancouver
Package.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. CLARIFICATION
OF APPLICATION
OF
OTHER LAW TO AGRICULTURAL COMMODITIES FUR-
NISHED UNDER THE FOOD FOR PROGRESS ACT OF 1985
PURSUANT TO THE VANCOUVER PACKAGE.—Section 1110
of the Food for Progress Act of 1985 (7 U.S.C. 1736o)
is amended by adding at the end the following new sub-
section:
‘‘(p)(1) Sections 901(b) and 901b of the Merchant
Marine Act, 1936, (46 U.S.C. app. 1241(b), 1241(f) shall
not apply to the transport or carriage of any agricultural
commodities furnished under this section pursuant to the
Vancouver Package.
‘‘(2) In this subsection, the term ‘‘Vancouver Pack-
age’’ means the United States food aid assistance for Rus-
sia that the President of the United States outlined in this
meetings with the President of the Russian Federation in
Vancouver, British Columbia in April 1993.
Æ
try Technology Partnership will strengthen and pro-
mote the research capabilities of the participating
university or universities;
(7) whether the previous activities of the par-
ticipants of a proposed University Technology Devel-
opment Program or a proposed University-Industry
Technology Partnership, including existing tech-
nology transfer and development programs operated
by State or local governments or universities, dem-
onstrate sufficient interest, activity, and ability in
technology innovation and commercialization;
(8) in the case of a proposed University-Indus-
try Technology Partnership, the potential relevance
of such partnership to the growth and competitive-
ness of multiple sectors of the Nation’s economy;
and
(9) in the case of a proposed University-Indus-
try Technology Partnership, whether the partici-
pants of the proposed partnership have dem-
onstrated a sufficient level of cooperation, and of
commitment to the University-Industry Technology
Partnership, necessary for its success, including con-
tributions for the provision of adequate staffing, fa-
cilities, and equipment, contribution of private
funds, and government support, including State and
I
103D CONGRESS
1ST SESSION
H. R. 1817
To protect private individuals against reprisals for disclosing information
regarding certain governmental actions.
IN THE HOUSE OF REPRESENTATIVES
APRIL 22, 1993
Mr. DELAY (for himself, Mr. BARTLETT OF MARYLAND, Mr. EWING, Mr.
GREENWOOD, Mr. HANCOCK, Mr. ISTOOK, and Mr. STEARNS) introduced
the following bill; which was referred jointly to the Committees on Gov-
ernment Operations, Post Office and Civil Service, and the Judiciary
A BILL
To protect private individuals against reprisals for disclosing
information regarding certain governmental actions.
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 ‘‘Private Sector Whistle-
blowers’ Protection Act of 1993’’.
SEC. 2. PURPOSE.
The Federal regulatory system should be imple-
mented consistent with the principle that any person sub-
ject to Government regulation should be protected against
reprisal for disclosing information that the person believes
is indicative of—
(1) violation or inconsistent application of any
law, rule, regulation, policy, or internal standard;
(2) arbitrary action or other abuse of authority;
(3) mismanagement;
(4) waste or misallocation of resources;
(5) inconsistent, discriminatory or dispropor-
tionate enforcement proceedings;
(6) endangerment of public health or safety;
(7) personal favoritism; and
(8) coercion for partisan political purposes;
by any agency or its employees.
SEC. 3. COVERAGE.
This Act shall apply to:
(1) Any agency of the Federal Government as
defined in section 551 of title 5, United States Code.
(2) Any agency of a State government that ex-
ercises authority under Federal law, or that exer-
cises authority under State law establishing a pro-
gram approved by a Federal agency as a substitute
for or supplement to a program established by Fed-
eral law.
promptly pay such person (1) the amount of the refund
value stated on the container, plus (2) an amount equal
to at least 2 cents per container to help defray the cost
of handling. This subsection shall not preclude any person
from tendering beverage containers to persons other than
beverage distributors.
‘‘(c) AGREEMENTS.—(1) Nothing in this subtitle
shall preclude agreements between distributors, retailers,
or other persons to establish centralized beverage collec-
tion centers, including centers which act as agents of such
retailers.
‘‘(2) Nothing in this subtitle shall preclude agree-
ments between beverage retailers, beverage distributors, or
other persons for the crushing or bundling (or both) of
beverage containers.
‘‘SEC. 12005. ACCOUNTING FOR UNCLAIMED REFUNDS AND
PROVISIONS FOR STATE RECYCLING FUNDS.
‘‘(a) UNCLAIMED REFUNDS.—At the end of each cal-
endar year each beverage distributor shall pay to each
State an amount equal to the sum by which the total re-
fund value of all containers sold by the distributor for re-
sale in that State during that year exceeds the total sum
paid during that year by the distributor under section
12004(b) to persons in that State. The total of unclaimed
refunds received by any State under this section shall be
fense is life imprisonment, the court may impose a sen-
tence of life imprisonment without possibility of release.
‘‘(e) DEATH PENALTY PROCEDURES.—
‘‘(1) APPEAL.—In a case in which a sentence of
death is imposed, the sentence shall be subject to re-
view by the court of appeals upon appeal by the de-
fendant. Notice of appeal must be filed within the
time specified for the filing of a notice of appeal. An
appeal under this section may be consolidated with
an appeal of the judgment of conviction and shall
have priority over all other cases.
‘‘(2) REVIEW.—The court of appeals shall re-
view the entire record in the case, including—
‘‘(A) the evidence submitted during the
trial;
‘‘(B) the information submitted during the
sentencing hearing;
‘‘(C) the procedures employed in the sen-
tencing hearing; and
‘‘(D) the special findings returned under
section 3593(d) of this title.
‘‘(3) DECISION AND DISPOSITION.—
‘‘(A) The court of appeals shall address all
substantive and procedural issues raised on the
appeal of a sentence of death, and shall con-
‘‘(b) ATTEMPT OR CONSPIRACY WITH RESPECT TO
HOMICIDE.—Whoever, acting as an agent of a foreign
power, with the intent specified in subsection (d) of this
section, attempts to kill, or engages in a conspiracy to
kill—
‘‘(1) in the case of an attempt to commit a kill-
ing that is a murder as defined in section 1111(a)
of this title, shall be fined under this title, impris-
oned for any term of years or for life, or for both;
and
‘‘(2) in the case of a conspiracy by two or more
persons to commit a killing that is a murder as de-
fined in section 1111(a) of this title, if one or more
of such persons do any overt act to effect the object
of the conspiracy, shall be fined under this title or
imprisoned for any term of years or for life, or both.
‘‘(c) OTHER VIOLENT TERRORIST ACTS.—Whoever,
acting as an agent of a foreign power, with the intent spec-
ified in subsection (d) of this section, engages in physical
violence that results in serious bodily injury or physical
damage to property shall be fined under this title or im-
prisoned for any term of years or for life, or both.
‘‘(d) INTENT TO COMMIT TERRORIST ACTS.—For the
purposes of this section, a person possesses an intent to
commit a terrorist act, if such person intends—
HR 2112 RFS
NATIONAL APPEALS DIVISION 
For necessary expenses of the National Appeals Divi-
sion, $12,091,000. 
OFFICE OF BUDGET AND PROGRAM ANALYSIS 
For necessary expenses of the Office of Budget and 
Program Analysis, $8,004,000. 
OFFICE OF HOMELAND SECURITY 
For necessary expenses of the Office of Homeland Se-
curity, $1,272,000. 
OFFICE OF ADVOCACY AND OUTREACH 
For necessary expenses of the Office of Advocacy and 
Outreach, $1,209,000. 
OFFICE OF THE CHIEF INFORMATION OFFICER 
For necessary expenses of the Office of the Chief In-
formation Officer, $35,000,000 (reduced by $1,000,000). 
OFFICE OF THE CHIEF FINANCIAL OFFICER 
For necessary expenses of the Office of the Chief Fi-
nancial Officer, $5,310,000. 
OFFICE OF THE ASSISTANT SECRETARY FOR CIVIL 
RIGHTS 
For necessary expenses of the Office of the Assistant 
Secretary for Civil Rights, $760,000. 
OFFICE OF CIVIL RIGHTS 
For necessary expenses of the Office of Civil Rights, 
$19,288,000. 
VerDate Mar 15 2010 
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(iii) the land use planning process in 
siting wind, solar, and geothermal energy 
facilities; 
(iv) mitigation planning for wind, 
solar, and geothermal energy projects on 
the land, particularly with respect to fish 
and wildlife and water resources; 
(v) best management practices devel-
oped by the Secretary of the Interior and 
the Secretary of Agriculture for wind, 
solar, and geothermal energy projects; and 
(vi) adaptive management of the im-
pacts associated with wind, solar, and geo-
thermal energy projects on the land; and 
(B) the advantages and disadvantages of 
using— 
(i) rights-of-way as a means of au-
thorizing the use of the land for wind, 
solar, and geothermal energy development; 
and 
(ii) a competitive or noncompetitive 
leasing system as a means of authorizing 
the use of the land for wind, solar, and 
geothermal energy development. 
(b) RECOMMENDATIONS.—The study shall— 
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I
103D CONGRESS
1ST SESSION
H. R. 1819
To promote research on, and development, acquisition, and use of, environ-
mentally efficient materials in the construction, repair, and maintenance
of Federal buildings.
IN THE HOUSE OF REPRESENTATIVES
APRIL 22, 1993
Mr. FINGERHUT introduced the following bill; which was referred jointly to
the Committees on Science, Space, and Technology and Public Works and
Transportation
A BILL
To promote research on, and development, acquisition, and
use of, environmentally efficient materials in the con-
struction, repair, and maintenance of Federal buildings.
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 Environ-
mentally Efficient Building Materials Act of 1993’’.
SEC. 2. DEFINITIONS.
For purposes of this Act:
(1) The term ‘‘Administrator’’ means the Ad-
ministrator of the Environmental Protection Agency.
287 
HR 2112 PP 
or among carriers competing to provide service to a commu-
nity, the Secretary may consider the relative subsidy re-
quirements of the carriers: Provided further, That no funds 
made available under section 41742 of title 49, United 
States Code, and no funds made available in this Act or 
any other Act in any fiscal year, shall be available to carry 
out the essential air service program under sections 41731 
through 41742 of such title 49 in communities in the 48 
contiguous States unless the community received subsidized 
essential air service or received a 90-day notice of intent 
to terminate service and the Secretary required the air car-
rier to continue to provide service to the community at any 
time between September 30, 2010, and September 30, 2011, 
inclusive: Provided further, That basic essential air service 
minimum requirements shall not include the 15-passenger 
capacity requirement under subsection 41732(b)(3) of title 
49, United States Code: Provided further, That if the funds 
under this heading are insufficient to meet the costs of the 
essential air service program in the current fiscal year, the 
Secretary shall transfer such sums as may be necessary to 
carry out the essential air service program from any avail-
able amounts appropriated to or directly administered by 
the Office of the Secretary for such fiscal year. 
VerDate Mar 15 2010 
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(2) The term ‘‘agency’’ means an Executive
agency as defined under section 105 of title 5, Unit-
ed States Code, and any agency of the judicial
branch of Government.
(3) The term ‘‘environmentally efficient mate-
rials’’ means any recycled, recovered, reclaimed, or
reused material whose production, manufacture, fab-
rication, and use conserves and preserves natural re-
sources when compared to the production, manufac-
ture, fabrication, and use of comparable, more con-
ventional materials.
(4) The term ‘‘environmentally efficient build-
ing materials’’ means any environmentally efficient
material which may be used in the construction of
a building or facility.
(5) The term ‘‘solid waste’’ means any garbage,
refuse, sludge from a waste treatment plant, water
supply treatment plant, or air pollution control facil-
ity and other discarded material, including solid, liq-
uid, semisolid, or contained gaseous material result-
ing from industrial, commercial, mining, and agri-
cultural operations, and from community activities,
but does not include solid or dissolved material in
domestic sewage, or solid or dissolved materials in
irrigation return flows or industrial discharges which