datamatters24/research-document-archive huggingface dataset:
I
106TH CONGRESS
1ST SESSION
H. R. 2451
To amend the Internal Revenue Code of 1986 to classify certain franchise
operation property as 15-year depreciable property.
IN THE HOUSE OF REPRESENTATIVES
JULY 1, 1999
Mr. RAMSTAD 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 classify
certain franchise operation property as 15-year depre-
ciable property.
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 ‘‘Small Business Fran-
chise Property Recovery Act of 1999’’.
SEC. 2. CLASS LIFE FOR FRANCHISE OPERATIONS.
(a) IN GENERAL.—Section 168(e)(3)(E) of the Inter-
nal Revenue Code of 1996 (classifying certain property as
15-year property) is amended by striking ‘‘and’’ at the end
of the clause (ii), by striking the period at the end of
HR 2451 IH
clause (iii) and inserting ‘‘, and’’, and by adding at the
end the following new clause:
‘‘(iv) any section 1250 property which
is a franchise operation subject to section
1253.’’.
(b) CONFORMING AMENDMENT.—Subparagraph (B)
of section 168(g)(3) of such Code is amended by inserting
after the item relating to subparagraph (E)(iii) in the
table contained therein the following new item:
‘‘(E)(iv) ..............................................................................................
15’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to property which is placed in serv-
ice on or after the date of the enactment of this Act and
to which section 168 of the Internal Revenue Code of 1986
applies after the amendment made by section 201 of the
Tax Reform Act of 1986. A taxpayer may elect (in such
form and manner as the Secretary of the Treasury may
prescribe) to have such amendments apply with respect
to any property placed in service before such date and to
which such section so applies.
Æ
HR 2454 EAS
(b) REQUIRED ELEMENTS.—The plan shall apply
principles of adaptive resource management and shall
include—
(1) a description of methods for monitoring the
levels of populations and the levels of harvest of mid-
continent light geese, and recommendations con-
cerning long-term harvest levels;
(2) recommendations concerning other means for
the management of mid-continent light goose popu-
lations, taking into account the reasons for the popu-
lation growth specified in section 102(a)(3);
(3) an assessment of, and recommendations re-
lating to, conservation of the breeding habitat of mid-
continent light geese;
(4) an assessment of, and recommendations re-
lating to, conservation of native species of wildlife ad-
versely affected by the overabundance of mid-con-
tinent light geese, including the species specified in
section 102(a)(5); and
(5) an identification of methods for promoting
collaboration with the government of Canada, States,
and other interested persons.
(c) AUTHORIZATION OF APPROPRIATIONS.—There is
authorized to be appropriated to carry out this section
$1,000,000 for each of fiscal years 2000 through 2002.
HR 2488 EAS
(5) Section 3402(p)(1)(B) is amended by strik-
ing ‘‘15’’ and inserting ‘‘14’’.
(6) Section 3402(p)(2) is amended by striking
‘‘15 percent’’ and inserting ‘‘14 percent’’.
(c) EFFECTIVE DATE.—The amendments made by this
section shall apply to taxable years beginning after Decem-
ber 31, 2000.
SEC. 102. INCREASE IN MAXIMUM TAXABLE INCOME FOR 14
PERCENT RATE BRACKET.
(a) IN GENERAL.—Section 1(f) (relating to adjust-
ments in tax tables so that inflation will not result in tax
increases), as amended by section 101, is amended—
(1) in paragraph (2)—
(A) by redesignating subparagraphs (B)
and (C) as subparagraphs (C) and (D),
(B) by inserting after subparagraph (A) the
following:
‘‘(B) in the case of the tables contained in
subsections (a), (b), (c), and (d), by increasing
(after adjustment under paragraph (8)) the max-
imum taxable income level for the 14 percent
rate bracket and the minimum taxable income
level for the 28 percent rate bracket otherwise de-
termined under subparagraph (A) for taxable
years beginning in any calendar year after 2005
(2) PUBLIC
NOTICE.—The Secretary, acting
through the Director of the Service, shall take such
action as is necessary to appropriately notify the
public of the force and effect of the rules referred
to in paragraph (1).
(b) APPLICATION.—Subsection (a) shall apply only
during the period that—
(1) begins on the date of the enactment of this
Act; and
(2) ends on the latest of—
(A) the effective date of rules issued by the
Service after such date of enactment to control
overabundant mid-continent light geese popu-
lations;
(B) the date of the publication of a final
environmental impact statement for such rules
under section 102(2)(C) of the National Envi-
ronmental Policy Act of 1969 (42 U.S.C.
4332(2)(C)); and
(C) May 15, 2001.
(c) RULE OF CONSTRUCTION.—This section shall not
be construed to limit the authority of the Secretary or the
Service to issue rules, under another law, to regulate the
taking of mid-continent light geese.
HR 2454 RFS
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 ‘‘Arctic Tundra Habitat
Emergency Conservation Act’’.
SEC. 2. FINDINGS AND PURPOSES.
(a) FINDINGS.—The Congress finds the following:
(1) The winter index population of mid-con-
tinent light geese was 800,000 birds in 1969, while
the total population of such geese is more than
5,200,000 birds today.
(2) The population of mid-continent light geese
is expanding by over 5 percent each year, and in the
absence of new wildlife management actions it could
grow to more than 6,800,000 breeding light geese in
3 years.
(3) The primary reasons for this unprecedented
population growth are—
(A) the expansion of agricultural areas and
the resulting abundance of cereal grain crops in
the United States;
(B) the establishment of sanctuaries along
the United States flyways of migrating light
geese; and
(C) a decline in light geese harvest rates.
142
(1) the term ‘‘function’’ includes any duty, obli-
gation, power, authority, responsibility, right, privi-
lege, activity, or program; and
(2) the term ‘‘office’’ includes any office, ad-
ministration, agency, bureau, institute, council, unit,
organizational entity, or component thereof.
SEC. 510. CONFORMING AMENDMENTS.
Section 11 of the Inspector General Act of 1978 (5
U.S.C. App.) is amended—
(1) in paragraph (1), by striking ‘‘or the Com-
missioner of the Social Security Administration;’’
and inserting ‘‘the Commissioner of the Social Secu-
rity Administration; the Administrator of the Na-
tional Oceanic and Atmospheric Administration; or
the Administrator of the Federal Statistical Serv-
ice;’’; and
(2) in paragraph (2), by striking ‘‘or the Social
Security Administration’’ and inserting ‘‘the Na-
tional Oceanic and Atmospheric Administration, the
Federal Statistical Service, or the Social Security
Administration’’.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 2453
To require certain conditions to be met before the International Monetary
Fund may sell gold.
IN THE HOUSE OF REPRESENTATIVES
JULY 1, 1999
Mr. SAXTON (for himself and Mr. ARMEY) introduced the following bill; which
was referred to the Committee on Banking and Financial Services
A BILL
To require certain conditions to be met before the
International Monetary Fund may sell gold.
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 ‘‘Gold Restitution Act
of 1999’’.
SEC. 2. CONDITIONS OF APPROVING GOLD SALES BY THE
INTERNATIONAL MONETARY FUND.
(a) IN GENERAL.—Section 5 of the Bretton Woods
Agreements Act (22 U.S.C. 286c) is amended by adding
at the end the following: ‘‘No director appointed to rep-
resent the United States at the Fund shall vote for any
proposal to sell or otherwise convert or liquidate gold, un-
less the proposal is to—
‘‘(1) sell any gold held by the Fund on the ef-
fective date of the Second Amendment to the Arti-
cles of Agreement of the Fund;
‘‘(2) only to the member countries that were
member countries on August 31, 1975, and Papua
New Guinea, and that agree to purchase the gold;
‘‘(3) in proportion to the quotas of such coun-
tries in the Fund on August 31, 1975;
‘‘(4) in exchange for the currencies of such
countries; and
‘‘(5) at a price of SDR 35 per fine ounce.’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall take effect 60 days after the date of
the enactment of this Act.
Æ
In the Senate of the United States,
November 8, 1999.
Resolved, That the bill from the House of Representa-
tives (H.R. 2454) entitled ‘‘An Act to assure the long-term
conservation of mid-continent light geese and the biological
diversity of the ecosystem upon which many North American
migratory birds depend, by directing the Secretary of the In-
terior to implement rules to reduce the overabundant popu-
lation of mid-continent light geese.’’, do pass with the fol-
lowing
AMENDMENTS:
Ω1æPage 5, after line 24, insert:
SEC. 4. COMPREHENSIVE MANAGEMENT PLAN.
(a) IN GENERAL.—Not later than the end of the period
described in section 103(b), the Secretary shall prepare, and
as appropriate implement, a comprehensive, long-term plan
for the management of mid-continent light geese and the
conservation of their habitat.
HR 2454 EAS
Ω2æPage 6, line 1, strike out øSEC. 4.¿ and insert: SEC.
5.
Attest:
Secretary.
HR 2488 EAS
the term ‘recapture amount’ means any increase
in 
tax 
(or 
adjustment 
in 
carrybacks 
or
carryovers) determined under subsection (d).
‘‘(2) OTHER DEDUCTIONS AND CREDITS.—No de-
duction or credit shall be allowed under any other
provision of this chapter with respect to the amount
of the credit determined under this section.’’.
(b) CONFORMING AMENDMENTS.—
(1) Section 38(b) is amended—
(A) by striking out ‘‘plus’’ at the end of
paragraph (11),
(B) by striking out the period at the end of
paragraph (12), and inserting a comma and
‘‘plus’’, and
(C) by adding at the end the following new
paragraph:
‘‘(13) the employer-provided child care credit de-
termined under section 45D.’’.
(2) The table of sections for subpart D of part
IV of subchapter A of chapter 1 is amended by adding
at the end the following new item:
‘‘Sec. 45D. Employer-provided child care credit.’’.
(c) EFFECTIVE DATE.—The amendments made by this
section shall apply to taxable years beginning after Decem-
ber 31, 2000.
SEC. 4. DEFINITIONS.
In this Act:
(1) MID-CONTINENT LIGHT GEESE.—The term
‘‘mid-continent light geese’’ means Lesser snow
geese (Anser caerulescens caerulescens) and Ross’
geese (Anser rossii) that primarily migrate between
Canada and the States of Alabama, Arkansas, Colo-
rado, Illinois, Indiana, Iowa, Kansas, Kentucky,
Louisiana, Michigan, Minnesota, Mississippi, Mis-
souri, Montana, Nebraska, New Mexico, North Da-
kota, Ohio, Oklahoma, South Dakota, Tennessee,
Texas, Wisconsin, and Wyoming.
(2) SECRETARY.—The term ‘‘Secretary’’ means
the Secretary of the Interior.
(3) SERVICE.—The term ‘‘Service’’ means the
United States Fish and Wildlife Service.
Passed the House of Representatives August 2,
1999.
Attest:
Clerk.
HR 2488 EAS
matching contribution for the taxable year. The quali-
fied financial institution shall maintain a separate
accounting of matching contributions and earnings
thereon.
‘‘(2) ELIGIBLE MATCHING CONTRIBUTION.—For
purposes of this section, the term ‘eligible matching
contribution’ means a dollar-for-dollar match of the
contributions made by the eligible individual into the
Individual Development Account described in para-
graph (1) with respect to any taxable year.
‘‘(3) ALLOWANCE
OF
CREDIT
FOR
ELIGIBLE
MATCHING CONTRIBUTIONS.—
‘‘(A) IN GENERAL.—In the case of a quali-
fied financial institution, there shall be allowed
as a credit against the tax imposed by this chap-
ter for the taxable year an amount equal to 85
percent of the eligible matching contributions
made by such institution with respect to an eli-
gible individual under this subsection for such
taxable year (determined without regard to any
amount described in paragraph (4)(B)). If any
amount determined under the preceding sentence
is not a multiple of $10, such amount shall be
rounded to the next highest multiple of $10.
sults of the services referred to in such para-
graph; or
‘‘(B) require that a group health plan or
health insurance issuer make payment for serv-
ices described in such paragraph where the in-
dividual involved has refused to provide evi-
dence of the performance of such services pur-
suant to a request by the plan or issuer in ac-
cordance with such paragraph.
‘‘(g) INFORMATION
FOR
PAYMENT
OF
OTHER
CLAIMS.—With respect to the payment of claims for bene-
fits other than genetic services, a group health plan, or
a health insurance issuer offering group health insurance
coverage in connection with a group health plan, may re-
quest that an individual provide predictive genetic infor-
mation so long as such information—
‘‘(1) is used solely for the payment of a claim;
‘‘(2) is limited to information that is directly re-
lated to and necessary for the payment of such claim
and the claim would otherwise be denied but for the
predictive genetic information; and
‘‘(3) is used only by an individual (or individ-
uals) within such plan or issuer who needs access to
such information for purposes of payment of a
claim.
493
HR 2488 EAS
SEC. 1320. CONTROLLED ENTITIES INELIGIBLE FOR REIT
STATUS.
(a) IN GENERAL.—Subsection (a) of section 856 (relat-
ing to definition of real estate investment trust) is amended
by striking ‘‘and’’ at the end of paragraph (6), by redesig-
nating paragraph (7) as paragraph (8), and by inserting
after paragraph (6) the following new paragraph:
‘‘(7) which is not a controlled entity (as defined
in subsection (l)); and’’.
(b) CONTROLLED ENTITY.—Section 856 is amended by
adding at the end the following new subsection:
‘‘(l) CONTROLLED ENTITY.—
‘‘(1) IN GENERAL.—For purposes of subsection
(a)(7), an entity is a controlled entity if, at any time
during the taxable year, one person (other than a
qualified entity)—
‘‘(A) in the case of a corporation, owns
stock—
‘‘(i) possessing at least 50 percent of
the total voting power of the stock of such
corporation, or
‘‘(ii) having a value equal to at least
50 percent of the total value of the stock of
such corporation, or
‘‘(B) in the case of a trust, owns beneficial
interests in the trust which would meet the re-
methodology and set of activities designed to assess
the quality of health care services provided to an in-
dividual. The term includes formal review of care,
problem identification, corrective actions taken to
remedy any deficiencies, and evaluation of actions
taken. The term also includes activities undertaken
by a quality control and peer review organization (as
defined in section 1152 of the Social Security Act
(42 U.S.C. 1320c–1)).
(15) SCHOOL
OR
UNIVERSITY.—The term
‘‘school or university’’ means an institution or place
accredited or licensed for purposes of providing in-
struction or education, including an elementary
school, secondary school, or institution of higher
learning, a college, or an assemblage of colleges
united under one corporate organization or govern-
ment.
(16) 
SECRETARY.—The 
term 
‘‘Secretary’’
means the Secretary of Health and Human Services.
(17) STATE.—The term ‘‘State’’ includes the
District of Columbia, Puerto Rico, the Virgin Is-
lands, Guam, American Samoa, and the Northern
Mariana Islands.
(18) WRITING.—The term ‘‘writing’’ means
writing in either a paper-based or computer-based
form, including electronic signatures.
Æ
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Guam Omnibus Oppor-
tunities Act’’.
SEC. 2. GUAM LAND RETURN ACT.
(a) SHORT TITLE.—This section may be cited as the
‘‘Guam Land Return Act’’.
(b) TRANSFER OF EXCESS REAL PROPERTY.—
(1) NOTICE OF AVAILABILITY.—Except as pro-
vided in subsection (e), before screening excess real
property located on Guam for further Federal used
under section 202 of the Federal Property and Ad-
ministrative Services Act of 1949 (40 U.S.C. 471 et
seq.), the Administrator shall notify the Government
of Guam that the property is available for transfer
to the Government of Guam pursuant to this sec-
tion.
(2) 
OPPORTUNITY
FOR
ACQUISITION
BY
GUAM.—If the Government of Guam, within 180
days after receiving notification under paragraph (1)
with regard to certain real property, notifies the Ad-
ministrator that the Government of Guam intends to
acquire the property under this section, the Adminis-
trator shall transfer such property to the Govern-
ment of Guam in accordance with subsections (c)
and (d). Otherwise, the Administrator shall dispose
of the property in accordance with the Federal Prop-
HR 2458 IH
files a written declaration (in such form
and manner as the Secretary may pre-
scribe) that such individual will not claim
such applicable individual for the credit
under this section.
‘‘(ii) NO AGREEMENT.—If each indi-
vidual required under clause (i) to file a
written declaration under clause (i) does
not do so, the individual with the highest
modified adjusted gross income (as defined
in section 32(c)(5)) shall be treated as the
eligible caregiver.
‘‘(iii) MARRIED
INDIVIDUALS
FILING
SEPARATELY.—In the case of married indi-
viduals filing separately, the determination
under this subparagraph as to whether the
husband or wife is the eligible caregiver
shall be made under the rules of clause (ii)
(whether or not one of them has filed a
written declaration under clause (i)).
‘‘(d) IDENTIFICATION
REQUIREMENT.—No credit
shall be allowed under this section to a taxpayer with re-
spect to any applicable individual unless the taxpayer in-
cludes the name and taxpayer identification number of
such individual, and the identification number of the phy-
HR 2458 IH
sician or licensed independent practitioner licensed by the
State to render relevant diagnosis certifying such indi-
vidual, on the return of tax for the taxable year.
‘‘(e) TAXABLE YEAR MUST BE FULL TAXABLE
YEAR.—Except in the case of a taxable year closed by rea-
son of the death of the taxpayer, no credit shall be allow-
able under this section in the case of a taxable year cov-
ering a period of less than 12 months.’’.
(b) CONFORMING AND CLERICAL AMENDMENTS.—
(1) Paragraph (2) of section 6213(g) of such
Code (relating to mathematical or clerical error) is
amended—
(A) by striking ‘‘and’’ at the end of sub-
paragraph (K), by striking the period at the
end of subparagraph (L) and inserting ‘‘, and’’,
and by inserting after subparagraph (L) the fol-
lowing new subparagraph:
‘‘(M) an omission of a correct TIN or phy-
sician identification required under section
24(e) (relating to family care credit) to be in-
cluded on a return.’’, and
(B) in the matter preceding clause (i) of
subparagraph (L), by striking ‘‘or 32’’ and in-
serting ‘‘32, or 35’’.
HR 2458 IH
(2) The table of sections for subpart C of part
IV of subchapter A of chapter 1 of such Code is
amended by striking the item relating to section 35
and inserting the following:
‘‘Sec. 35. Family care credit.
‘‘Sec. 36. Overpayments of tax.’’
(c) 
APPROPRIATIONS
FOR
REFUND.—Section
1324(b)(2) of title 31, United States Code, is amended
by inserting before the period ‘‘, or of section 35 of such
Code’’.
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2000.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 245
To amend the Social Security Act to require the Commissioner of Social
Security to submit specific legislative recommendations to ensure the
solvency of the Social Security trust funds.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 6, 1999
Mr. SANFORD introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Social Security Act to require the Commis-
sioner of Social Security to submit specific legislative
recommendations to ensure the solvency of the Social
Security trust funds.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. LEGISLATIVE RECOMMENDATIONS TO ENSURE
THE SOLVENCY OF THE SOCIAL SECURITY
TRUST FUNDS.
Section 201(c) of the Social Security Act (42 U.S.C.
401(c)) is amended by inserting after the 7th sentence the
following: ‘‘If the statement includes a finding that one
HR 245 IH
or both of the Trust Funds are not in close actuarial bal-
ance (as so defined) for the succeeding 75 years, the Com-
missioner of Social Security shall include in the report spe-
cific legislative recommendations, the enactment of which
into law would, according to an actuarial opinion of the
Chief Actuary of the Social Security Administration, be
sufficient to place such Trust Funds in such close actuar-
ial balance.’’.
Æ
TO PROVIDE TANF BENEFITS AND SERVICES.—Section 
404(e) (42 U.S.C. 604(e)) is amended to read as follows: 
‘‘(e) AUTHORITY TO CARRYOVER OR RESERVE CER-
TAIN AMOUNTS FOR BENEFITS OR SERVICES OR FOR FU-
TURE CONTINGENCIES.—
‘‘(1) CARRYOVER.—A State or tribe may use a 
grant made to the State or tribe under this part for 
any fiscal year to provide, without fiscal year limita-
tion, any benefit or service that may be provided 
under the State or tribal program funded under this 
part. 
‘‘(2) CONTINGENCY RESERVE.—A State or tribe 
may designate any portion of a grant made to the 
State or tribe under this part as a contingency re-
serve for future needs, and may use any amount so 
designated to provide, without fiscal year limitation, 
any benefit or service that may be provided under 
the State or tribal program funded under this part. 
If a State or tribe so designates a portion of such 
a grant, the State shall, on an annual basis, include 
in its report under section 411(a) the amount so 
designated.’’.
SECTION 1. DESIGNATION.
The United States Post Office located at 125 Border
Avenue West in Wiggins, Mississippi, shall be known and
designated as the ‘‘Jay Hanna ‘Dizzy’ Dean Post Office’’.
SEC. 2. REFERENCES.
Any reference in any law, map, regulation, document,
paper, or other record of the United States to the post
office referred to in section 1 shall be deemed to be a ref-
erence to the ‘‘Jay Hanna ‘Dizzy’ Dean Post Office’’.
Passed the House of Representatives October 12,
1999.
Attest:
Clerk.
H. R. 2460
One Hundred Sixth Congress
of the
United States of America
AT THE SECOND SESSION
Begun and held at the City of Washington on Monday,
the twenty-fourth day of January, two thousand
An Act
To designate the United States Post Office located at 125 Border Avenue West
in Wiggins, Mississippi, as the ‘‘Jay Hanna ‘Dizzy’ Dean Post Office’’.
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. DESIGNATION.
The United States Post Office located at 125 Border Avenue
West in Wiggins, Mississippi, shall be known and designated as
the ‘‘Jay Hanna ‘Dizzy’ Dean Post Office’’.
SEC. 2. REFERENCES.
Any reference in a law, map, regulation, document, paper,
or other record of the United States to the post office referred
to in section 1 shall be deemed to be a reference to the ‘‘Jay
Hanna ‘Dizzy’ Dean Post Office’’.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.