datamatters24/research-document-archive huggingface dataset:
‘‘(A) IN
GENERAL.—The term ‘qualified 
distribution’ means any payment or distribu-
tion— 
‘‘(i) made on or after the date on 
which the individual attains age 58, 
‘‘(ii) made to a beneficiary (or to the 
estate of the individual) on or after the 
death of the individual, 
‘‘(iii) attributable to the individual’s 
being disabled (within the meaning of sec-
tion 72(m)(7)), or 
‘‘(iv) to which section 72(t)(2)(F) ap-
plies (if such payment or distribution is 
made before January 1, 2009). 
‘‘(B) DISTRIBUTIONS
OF
EXCESS
CON-
TRIBUTIONS AND EARNINGS.—The term ‘quali-
fied distribution’ shall not include any distribu-
tion of any contribution described in section 
408(d)(4) and any net income allocable to the 
contribution. 
‘‘(3) ORDERING RULES.—For purposes of ap-
plying this section and section 72 to any distribution 
from a retirement savings account, such distribution 
shall be treated as made—
‘‘(A) from contributions to the extent that 
the amount of such distribution, when added to 
all previous distributions from the retirement 
savings account, does not exceed the aggregate 
contributions to the retirement savings account, 
and 
‘‘(B) from such contributions in the fol-
lowing order: 
‘‘(i) Contributions other than qualified 
rollover contributions with respect to which 
an amount is includible in gross income 
under subsection (c)(6)(A)(i). 
‘‘(ii) Qualified rollover contributions 
with respect to which an amount is includ-
ible in gross income under subsection 
(c)(6)(A)(i) on a first-in, first-out basis. 
Any distribution allocated to a qualified rollover con-
tribution under subparagraph (B)(ii) shall be allo-
cated first to the portion of such contribution re-
quired to be included in gross income. 
‘‘(4) AGGREGATION RULES.—Section 408(d)(2) 
shall be applied separately with respect to retirement 
savings accounts and other individual retirement 
plans. 
‘‘(e) QUALIFIED ROLLOVER CONTRIBUTION.—
104 
HR 3222 RS 
tify the congressional defense committees in writing of the 
details of any such transfer: Provided further, That the 
Secretary shall submit a report no later than 30 days after 
the end of each fiscal quarter to the congressional defense 
committees summarizing the details of the transfer of 
funds from this appropriation. 
SEC. 8103. None of the funds appropriated or other-
wise made available by this or any other Act shall be obli-
gated or expended by the United States Government for 
a purpose as follows: 
(1) To establish any military installation or 
base for the purpose of providing for the permanent 
stationing of United States Armed Forces in Iraq. 
(2) To exercise United States control over any 
oil resource of Iraq. 
SEC. 8104. None of the funds made available in this 
Act may be used in contravention of the following laws 
enacted or regulations promulgated to implement the 
United Nations Convention Against Torture and Other 
Cruel, Inhuman or Degrading Treatment or Punishment 
(done at New York on December 10, 1984): 
(1) Section 2340A of title 18, United States 
Code. 
(2) Section 2242 of the Foreign Affairs Reform 
and Restructuring Act of 1998 (division G of Public
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the term ‘qualified rollover contribution’ 
means— 
‘‘(A) a rollover contribution to a retirement 
savings account of an individual from another 
such account of such individual or such individ-
ual’s spouse, or from an individual retirement 
plan of such individual, but only if such rollover 
contribution meets the requirements of section 
408(d)(3), and 
‘‘(B) a rollover contribution described in 
section 
402(c), 
402A(c)(3)(A), 
403(a)(4), 
403(b)(8), or 457(e)(16). 
‘‘(2) COORDINATION WITH LIMITATION ON IRA 
ROLLOVERS.—For purposes of section 408(d)(3)(B), 
there shall be disregarded any qualified rollover con-
tribution from an individual retirement plan (other 
than a retirement savings account) to a retirement 
savings account. 
‘‘(f) INDIVIDUAL RETIREMENT PLAN.—For purposes 
of this section— 
‘‘(1) a simplified employee pension or a simple 
retirement account may not be designated as a re-
tirement savings account, and
‘‘(2) contributions to any such pension or ac-
count shall not be taken into account for purposes 
of subsection (c)(1). 
‘‘(g) COMPENSATION.—For purposes of this section, 
the term ‘compensation’ includes earned income (as de-
fined in section 401(c)(2)). Such term does not include 
any amount received as a pension or annuity and does not 
include any amount received as deferred compensation. 
Such term shall include any amount includible in the indi-
vidual’s gross income under section 71 with respect to a 
divorce or separation instrument described in section 
71(b)(2)(A). For purposes of this subsection, section 
401(c)(2) shall be applied as if the term trade or business 
for purposes of section 1402 included service described in 
section 1402(c)(6).’’. 
(b) ROTH IRAS TREATED AS RETIREMENT SAVINGS 
ACCOUNTS.—In the case of any taxable year beginning 
after December 31, 2005, any Roth IRA (as defined in 
section 408A(b) of the Internal Revenue Code of 1986, 
as in effect on the day before the date of the enactment 
of this Act) shall be treated for purposes of such Code 
as having been designated at the time of the establishment 
of the plan as a retirement savings account under section 
408A(b) of such Code (as amended by this section).
(c) CONTRIBUTIONS TO OTHER INDIVIDUAL RETIRE-
MENT PLANS PROHIBITED.— 
(1) INDIVIDUAL
RETIREMENT
ACCOUNTS.— 
Paragraph (1) of section 408(a) is amended to read 
as follows: 
‘‘(1) Except in the case of a simplified employee 
pension, a simple retirement account, or a rollover 
contribution described in subsection (d)(3) or in sec-
tion 402(c), 403(a)(4), 403(b)(8), or 457(e)(16), no 
contribution will be accepted on behalf of any indi-
vidual for any taxable year beginning after Decem-
ber 31, 2005. In the case of any simplified employee 
pension or simple retirement account, no contribu-
tion will be accepted unless it is in cash and con-
tributions will not be accepted for the taxable year 
on behalf of any individual in excess of— 
‘‘(A) in the case of a simplified employee 
pension, the amount of the limitation in effect 
under section 415(c)(1)(A), and 
‘‘(B) in the case of a simple retirement ac-
count, the sum of the dollar amount in effect 
under subsection (p)(2)(A)(ii) and the employer 
contribution 
required 
under 
subparagraph 
(A)(iii) or (B)(i) of subsection (p)(2).’’.
(2) INDIVIDUAL
RETIREMENT
ANNUITIES.— 
Paragraph (2) of section 408(b) is amended— 
(A) by redesignating subparagraphs (A), 
(B), and (C) as subparagraphs (B), (C), and 
(D), respectively, and by inserting before sub-
paragraph (B), as so redesignated, the following 
new subparagraph: 
‘‘(A) except in the case of a simplified em-
ployee pension, a simple retirement account, or 
a rollover contribution described in subsection 
(d)(3) 
or 
in 
section 
402(c), 
403(a)(4), 
403(b)(8), or 457(e)(16), a premium shall not 
be accepted on behalf of any individual for any 
taxable year beginning after December 31, 
2005,’’, and 
(B) by amending subparagraph (C), as re-
designated by subparagraph (A), to read as fol-
lows: 
‘‘(C) the annual premium on behalf of any 
individual will not exceed— 
‘‘(i) in the case of a simplified em-
ployee pension, the amount of the limita-
tion in effect under section 415(c)(1)(A), 
and
‘‘(ii) in the case of a simple retire-
ment account, the sum of the dollar 
amount 
in 
effect 
under 
subsection 
(p)(2)(A)(ii) and the employer contribution 
required under subparagraph (A)(iii) or 
(B)(i) of subsection (p)(2), and’’. 
(d) CONFORMING AMENDMENTS.— 
(1)(A) Section 219 is amended to read as fol-
lows: 
‘‘SEC. 219. CONTRIBUTIONS TO CERTAIN RETIREMENT 
PLANS ALLOWING ONLY EMPLOYEE CON-
TRIBUTIONS. 
‘‘(a) ALLOWANCE OF DEDUCTION.—In the case of an 
individual, there shall be allowed as a deduction the 
amount contributed on behalf of such individual to a plan 
described in section 501(c)(18). 
‘‘(b) MAXIMUM
AMOUNT
OF
DEDUCTION.—The 
amount allowable as a deduction under subsection (a) to 
any individual for any taxable year shall not exceed the 
lesser of— 
‘‘(1) $7,000, or 
‘‘(2) an amount equal to 25 percent of the com-
pensation (as defined in section 415(c)(3)) includible 
in the individual’s gross income for such taxable 
year.
‘‘(c) BENEFICIARY MUST BE UNDER AGE 701⁄2.— 
No deduction shall be allowed under this section with re-
spect to any contribution on behalf of an individual if such 
individual has attained age 701⁄2 before the close of such 
individual’s taxable year for which the contribution was 
made. 
‘‘(d) SPECIAL RULES.— 
‘‘(1) MARRIED
INDIVIDUALS.—The maximum 
deduction under subsection (b) shall be computed 
separately for each individual, and this section shall 
be applied without regard to any community prop-
erty laws. 
‘‘(2) REPORTS.—The Secretary shall prescribe 
regulations which prescribe the time and the manner 
in which reports to the Secretary and plan partici-
pants shall be made by the plan administrator of a 
qualified employer or government plan receiving 
qualified voluntary employee contributions. 
‘‘(e) CROSS REFERENCE.—For failure to provide re-
quired reports, see section 6652(g).’’. 
(B) Section 25B(d) is amended— 
(i) in paragraph (1)(A), by striking ‘‘(as 
defined in section 219(e))’’, and 
(ii) by adding at the end the following new 
paragraph:
(B) RECURRENT REQUIREMENT.—The Sec-
retary shall, by rule or order, ensure, to the max-
imum extent practicable and for the longest fea-
sible term, that the sale, rental, or redevelopment 
of abandoned and foreclosed upon homes and res-
idential properties under this section remain af-
fordable to individuals or families described in 
subparagraph (A). 
(g) PERIODIC AUDITS.—In consultation with the Sec-
retary of Housing and Urban Development, the Comptroller 
General of the United States shall conduct periodic audits 
to ensure that funds appropriated, made available, or other-
wise distributed under this section are being used in a man-
ner consistent with the criteria provided in this section. 
SEC. 302. NATIONWIDE DISTRIBUTION OF RESOURCES. 
Notwithstanding any other provision of this Act or the 
amendments made by this Act, each State shall receive not 
less than 0.5 percent of funds made available under section 
301 (relating to emergency assistance for the redevelopment 
of abandoned and foreclosed homes). 
SEC. 303. LIMITATION ON USE OF FUNDS WITH RESPECT TO 
EMINENT DOMAIN. 
No State or unit of general local government may use 
any amounts received pursuant to section 301 to fund any 
project that seeks to use the power of eminent domain, un-
‘‘(3) 
QUALIFIED
RETIREMENT
CONTRIBU-
TION.—The term ‘qualified retirement contribution’ 
means— 
‘‘(A) any amount paid in cash for the tax-
able year by or on behalf of an individual to an 
individual retirement plan for such individual’s 
benefit, and 
‘‘(B) any amount contributed on behalf of 
any individual to a plan described in section 
501(c)(18).’’. 
(C) Section 86(f)(3) is amended by striking 
‘‘section 219(f)(1)’’ and inserting ‘‘section 408A(g)’’. 
(D) Section 132(m)(3) is amended by inserting 
‘‘(as in effect on the day before the date of the en-
actment of the Retirement Savings Account Act)’’ 
after ‘‘section 219(g)(5)’’. 
(E) Subparagraphs (A), (B), and (C) of section 
220(d)(4) are each amended by inserting ‘‘, as in ef-
fect on the day before the date of the enactment of 
the Retirement Savings Account Act’’ at the end. 
(F) Section 408(b) is amended in the last sen-
tence by striking ‘‘section 219(b)(1)(A)’’ and insert-
ing ‘‘paragraph (2)(C)’’. 
(G) Section 408(p)(2)(D)(ii) is amended by in-
serting ‘‘(as in effect on the day before the date of
the enactment of the Retirement Savings Account 
Act)’’ after ‘‘section 219(g)(5)’’. 
(H) Section 409A(d)(2) is amended by insert-
ing ‘‘(as in effect on the day before the date of the 
enactment of the Retirement Savings Account Act)’’ 
after ‘‘subparagraph (A)(iii))’’. 
(I) Section 501(c)(18)(D)(i) is amended by 
striking ‘‘section 219(b)(3)’’ and inserting ‘‘section 
219(b)’’. 
(J) Section 6652(g) is amended by striking 
‘‘section 
219(f)(4)’’ 
and 
inserting 
‘‘section 
219(d)(2)’’. 
(K) The table of sections for part VII of sub-
chapter B of chapter 1 is amended by striking the 
item relating to section 219 and inserting the fol-
lowing new item: 
‘‘Sec. 219. Contributions to certain retirement plans allowing only employee 
contributions.’’. 
(2)(A) Section 408(d)(4)(B) is amended to read 
as follows: 
‘‘(B) no amount is excludable from gross 
income under subsection (h) or (k) of section 
402 with respect to such contribution, and’’. 
(B) Section 408(d)(5)(A) is amended to read as 
follows:
407 
is proportionate to the basic pay or compensation received 
under this title. 
‘‘(h) RELATIONSHIP TO OTHER PAY AND ALLOW-
ANCES.— 
‘‘(1) HEALTH PROFESSIONS BONUS.—A bonus 
paid to a person or officer under subsection (a) shall 
be in addition to any other pay and allowance to 
which the person or officer is entitled, except that a 
person or officer may not receive a payment under 
such subsection and section 332 of this title for the 
same period of obligated service. 
‘‘(2) HEALTH PROFESSIONS INCENTIVE PAY.— 
Incentive pay paid to an officer under subsection (b) 
shall be in addition to any other pay and allowance 
to which an officer is entitled, except that an officer 
may not receive a payment under such subsection 
and section 353 of this title for the same skill and 
period of service. 
‘‘(3) BOARD CERTIFICATION INCENTIVE PAY.— 
Incentive pay paid to an officer under subsection (c) 
shall be in addition to any other pay and allowance 
to which an officer is entitled, except that an officer 
may not receive a payment under such subsection 
and section 353(b) of this title for the same skill 
and period of service covered by the certification. 
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less eminent domain is employed only for a public use: Pro-
vided, That for purposes of this section, public use shall not 
be construed to include economic development that pri-
marily benefits private entities. 
SEC. 304. LIMITATION ON DISTRIBUTION OF FUNDS. 
(a) IN GENERAL.—None of the funds made available 
under this title or title IV shall be distributed to—
(1) an organization which has been indicted for 
a violation under Federal law relating to an election 
for Federal office; or 
(2) an organization which employs applicable 
individuals. 
(b) APPLICABLE INDIVIDUALS DEFINED.—In this sec-
tion, the term ‘‘applicable individual’’ means an individual 
who—
(1) is—
(A) employed by the organization in a per-
manent or temporary capacity; 
(B) contracted or retained by the organiza-
tion; or 
(C) acting on behalf of, or with the express 
or apparent authority of, the organization; and 
(2) has been indicted for a violation under Fed-
eral law relating to an election for Federal office.
In the Senate of the United States,
June 15, 2006.
Resolved, That the resolution from the House of Rep-
resentatives (H. Con. Res. 409) entitled ‘‘Concurrent resolu-
tion commemorating the 60th anniversary of the ascension to
the throne of His Majesty King Bhumibol Adulyadej of Thai-
land.’’, do pass with the following
AMENDMENT:
Amend the preamble as follows:
Page 2, unnumbered line 4, strike out ‘‘Agency’’ and insert:
Program
Attest:
Secretary.
109TH CONGRESS 
2D SESSION 
H. CON. RES. 409
CONCURRENT RESOLUTION
Whereas on June 9, 1946, His Majesty Bhumibol Adulyadej 
ascended the throne and this year celebrates his 60th 
year as King of Thailand; 
Whereas His Majesty King Bhumibol is the longest-serving 
monarch in the world;
•HCON 409 EH 
Whereas on May 26, 2006, His Majesty King Bhumibol re-
ceived the inaugural special Human Development Life-
time Achievement Award from the United Nations Devel-
opment Agency for his dedication to social justice, growth 
with equity, human security, democratic governance, and 
sustainability; 
Whereas during the reign of His Majesty King Bhumibol, 
Thailand has become a democratically governed constitu-
tional democracy in which Thai citizens enjoy the right 
to change their government through periodic free and fair 
elections held on the basis of universal suffrage; 
Whereas His Majesty King Bhumibol has enjoyed a special 
relationship with the United States, having been born in 
1927 in Cambridge, Massachusetts, where his father, 
Prince Mahidol of Songkla, was studying medicine at the 
Harvard Medical School; 
Whereas the United States and Thailand have enjoyed over 
170 years of friendship since the signing of the Treaty 
of Amity and Commerce in 1833, the first such treaty 
signed between the United States and any Asian country; 
Whereas the United States and Thailand are treaty allies, 
and on December 30, 2003, President George W. Bush 
designated the Kingdom of Thailand as a major non-
NATO ally; and 
Whereas the bonds of friendship and mutual respect are 
strong between the United States and Thailand: Now, 
therefore, be it
Resolved by the House of Representatives (the Senate 
concurring), That Congress—
•HCON 409 EH 
(1) commemorates the 60th anniversary of the 
ascension to the throne of His Majesty King 
Bhumibol Adulyadej of Thailand; 
(2) offers its sincere congratulations to His 
Majesty King Bhumibol and best wishes for contin-
ued prosperity to his Majesty and the Kingdom of 
Thailand; and 
(3) looks forward to continued, enduring ties of 
friendship between the Thai and American people.
Passed the House of Representatives June 7, 2006. 
Attest:
Clerk.
109TH CONGRESS 
2D SESSION 
H. CON. RES. 409
CONCURRENT RESOLUTION 
Commemorating the 60th anniversary of the ascen-
sion to the throne of His Majesty King Bhumibol 
Adulyadej of Thailand.
‘‘(B) the distributions out of the plans for 
the taxable year to which section 408(d)(5) ap-
plies. 
For purposes of this subsection, any contribution 
which is distributed from the plan in a distribution 
to which section 408(d)(4) applies shall be treated 
as an amount not contributed.’’. 
(4)(A) 
Sections 
402(c)(8)(B), 
402A(c)(3)(A)(ii), 
1361(c)(2)(A), 
3405(e)(1)(B), 
and 4973(f) are each amended by striking ‘‘Roth 
IRA’’ each place it appears and inserting ‘‘retire-
ment savings account’’. 
(B) Section 4973(f)(1)(A) is amended by strik-
ing ‘‘Roth IRAs’’ and inserting ‘‘retirement savings 
accounts’’. 
(C) Paragraphs (1)(B) and (2)(B) of section 
4973(f) are each amended by striking ‘‘sections 
408A(c)(2) and (c)(3)’’ and inserting ‘‘section 
408A(c)(1)’’. 
(D) Subsection (f) of section 4973 is amended 
in the heading by striking ‘‘Roth IRAs’’ and insert-
ing ‘‘Retirement Savings Accounts’’.
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2005. 
Æ
H. Con. Res. 409
Agreed to June 22, 2006
One Hundred Ninth Congress
of the
United States of America 
AT THE SECOND SESSION 
Begun and held at the City of Washington on Tuesday, 
the third day of January, two thousand and six 
Concurrent Resolution
Whereas on June 9, 1946, His Majesty Bhumibol Adulyadej 
ascended the throne and this year celebrates his 60th year as 
King of Thailand;
Whereas His Majesty King Bhumibol is the longest-serving monarch 
in the world;
Whereas on May 26, 2006, His Majesty King Bhumibol received 
the inaugural special Human Development Lifetime Achievement 
Award from the United Nations Development Program for his 
dedication to social justice, growth with equity, human security, 
democratic governance, and sustainability;
Whereas during the reign of His Majesty King Bhumibol, Thailand 
has become a democratically governed constitutional democracy 
in which Thai citizens enjoy the right to change their government 
through periodic free and fair elections held on the basis of 
universal suffrage;
Whereas His Majesty King Bhumibol has enjoyed a special relation-
ship with the United States, having been born in 1927 in Cam-
bridge, Massachusetts, where his father, Prince Mahidol of 
Songkla, was studying medicine at the Harvard Medical School;
Whereas the United States and Thailand have enjoyed over 170 
years of friendship since the signing of the Treaty of Amity 
and Commerce in 1833, the first such treaty signed between 
the United States and any Asian country;
Whereas the United States and Thailand are treaty allies, and 
on December 30, 2003, President George W. Bush designated 
the Kingdom of Thailand as a major non-NATO ally; and
Whereas the bonds of friendship and mutual respect are strong 
between the United States and Thailand: Now, therefore, be 
it
Resolved by the House of Representatives (the Senate concur-
ring), That Congress—
(1) commemorates the 60th anniversary of the ascension 
to the throne of His Majesty King Bhumibol Adulyadej of Thai-
land; 
(2) offers its sincere congratulations to His Majesty King 
Bhumibol and best wishes for continued prosperity to his Maj-
esty and the Kingdom of Thailand; and
H. Con. Res. 409—2
(3) looks forward to continued, enduring ties of friendship 
between the Thai and American people. 
Attest:
Clerk of the House of Representatives.
Attest:
Secretary of the Senate.
IV 
109TH CONGRESS 
2D SESSION 
H. CON. RES. 409 
Commemorating the 60th anniversary of the ascension to the throne of 
His Majesty King Bhumibol Adulyadej of Thailand. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 19, 2006 
Mr. LEACH (for himself, Mr. LANTOS, and Mr. FALEOMAVAEGA) submitted 
the following concurrent resolution; which was referred to the Committee 
on International Relations 
CONCURRENT RESOLUTION 
Commemorating the 60th anniversary of the ascension to 
the throne of His Majesty King Bhumibol Adulyadej 
of Thailand. 
Whereas on June 9, 1946, His Majesty Bhumibol Adulyadej 
ascended the throne and this year celebrates his 60th 
year as King of Thailand; 
Whereas His Majesty King Bhumibol is the longest-serving 
monarch in the world; 
Whereas His Majesty King Bhumibol will receive a special 
Human Development Lifetime Achievement Award from 
the United Nations Development Agency for his dedica-
tion to social justice, growth with equity, human security, 
democratic governance, and sustainability; 
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•HCON 409 IH
Whereas during the reign of His Majesty King Bhumibol, 
Thailand has become a democratically governed constitu-
tional democracy in which Thai citizens enjoy the right 
to change their government through periodic free and fair 
elections held on the basis of universal suffrage; 
Whereas His Majesty King Bhumibol has enjoyed a special 
relationship with the United States, having been born in 
1927 in Cambridge, Massachusetts, where his father, 
Prince Mahidol of Songkla, was studying medicine at the 
Harvard Medical School; 
Whereas the United States and Thailand have enjoyed over 
170 years of friendship since the signing of the Treaty 
of Amity and Commerce in 1833, the first such treaty 
signed between the United States and any Asian country; 
Whereas the United States and Thailand are treaty allies, 
and on December 30, 2003, President George W. Bush 
designated the Kingdom of Thailand as a major non- 
NATO ally; and 
Whereas the bonds of friendship and mutual respect are 
strong between the United States and Thailand: Now, 
therefore, be it 
Resolved by the House of Representatives (the Senate 
concurring), That Congress— 
(1) commemorates the 60th anniversary of the 
ascension to the throne of His Majesty King 
Bhumibol Adulyadej of Thailand; 
(2) offers its sincere congratulations to His 
Majesty King Bhumibol and best wishes for contin-
VerDate Aug 31 2005 
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•HCON 409 IH
ued prosperity to his Majesty and the Kingdom of 
Thailand; and 
(3) looks forward to continued, enduring ties of 
friendship between the Thai and American people. 
Æ 
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