datamatters24/research-document-archive huggingface dataset:
I 
114TH CONGRESS 
1ST SESSION 
H. R. 282 
To amend the Congressional Budget Act of 1974 to require that the Congres-
sional Budget Office prepare long-term scoring estimates for reported 
bills and joint resolutions that could have significant economic and fiscal 
effects outside of the normal scoring periods. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 12, 2015 
Mr. RIBBLE (for himself, Mr. POCAN, Mr. MCKINLEY, Ms. JENKINS of Kan-
sas, and Mr. TAKANO) introduced the following bill; which was referred 
to the Committee on the Budget, and in addition to the Committee on 
Rules, for a period to be subsequently determined by the Speaker, in each 
case for consideration of such provisions as fall within the jurisdiction of 
the committee concerned 
A BILL 
To amend the Congressional Budget Act of 1974 to require 
that the Congressional Budget Office prepare long-term 
scoring estimates for reported bills and joint resolutions 
that could have significant economic and fiscal effects 
outside of the normal scoring periods. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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H. R. 4759—16 
recoverable, including credit against duty or tax paid 
or payable. 
(iii) The cost of waste and spoilage resulting from 
the use of the material in the production of the good, 
less the value of renewable scrap or byproducts. 
(B) 
NONORIGINATING
MATERIAL.—The 
following 
expenses, if included in the value of a nonoriginating mate-
rial calculated under paragraph (1), may be deducted from 
the value of the nonoriginating material: 
(i) The costs of freight, insurance, packing, and 
all other costs incurred in transporting the material 
within or between the territory of Australia, the United 
States, or both, to the location of the producer. 
(ii) Duties, taxes, and customs brokerage fees on 
the material paid in the territory of Australia, the 
United States, or both, other than duties or taxes 
that are waived, refunded, refundable, or otherwise 
recoverable, including credit against duty or tax paid 
or payable. 
(iii) The cost of waste and spoilage resulting from 
the use of the material in the production of the good, 
less the value of renewable scrap or byproducts. 
(iv) The cost of processing incurred in the territory 
of Australia, the United States, or both, in the produc-
tion of the nonoriginating material. 
(v) The cost of originating materials used in the 
production of the nonoriginating material in the terri-
tory of Australia, the United States, or both. 
(g) ACCESSORIES, SPARE PARTS, OR TOOLS.— 
(1) IN
GENERAL.—Subject to paragraph (2), accessories, 
spare parts, or tools delivered with a good that form part 
of the good’s standard accessories, spare parts, or tools shall— 
(A) be treated as originating goods if the good is an 
originating good; and 
(B) be disregarded in determining whether all the non-
originating materials used in the production of the good 
undergo the applicable change in tariff classification set 
out in Annex 5–A of the Agreement. 
(2) CONDITIONS.—Paragraph (1) shall apply only if— 
(A) the accessories, spare parts, or tools are not 
invoiced separately from the good; 
(B) the quantities and value of the accessories, spare 
parts, or tools are customary for the good; and 
(C) if the good is subject to a regional value-content 
requirement, the value of the accessories, spare parts, or 
tools is taken into account as originating or nonoriginating 
materials, as the case may be, in calculating the regional 
value-content of the good. 
(h) FUNGIBLE GOODS AND MATERIALS.— 
(1) IN GENERAL.— 
(A) CLAIM FOR PREFERENTIAL TREATMENT.—A person 
claiming that a fungible good or fungible material is an 
originating good may base the claim either on the physical 
segregation of the fungible good or fungible material or 
by using an inventory management method with respect 
to the fungible good or fungible material.
(A) Subsection (a)(6)(C) is amended by inserting ‘‘(52 U.S.C. 
30116(i))’’ after ‘‘section 315(i)’’. 
(B) Subsection (a)(6)(D) is amended by inserting ‘‘(52 U.S.C. 
30109)’’ after ‘‘section 309’’. 
(C) Subsection (b)(4)(H)(iv) is amended by inserting ‘‘(52 U.S.C. 
30116(d))’’ after ‘‘section 315(d) of this Act’’. 
(D) Subsection (b)(4)(I) is amended by inserting ‘‘(52 U.S.C. 
30116(b))’’ after ‘‘section 315(b)’’. 
(E) Subsection (b)(6)(B)(iv) is amended by inserting ‘‘(52 U.S.C. 
30116(d))’’ after ‘‘section 315(d) in the Act’’. 
(F) Subsection (e)(2)(A) is amended by— 
(i) inserting ‘‘(52 U.S.C. 30125(b)(1))’’ after ‘‘section 
323(b)(1)’’; and 
(ii) inserting ‘‘(52 U.S.C. 30101(20)(A))’’ after ‘‘section 
301(20)(A)’’. 
(G) Subsection (e)(2)(B) is amended by— 
(i) inserting ‘‘(52 U.S.C. 30101(20)(A))’’ after ‘‘section 
301(20)(A)’’; and 
(ii) inserting ‘‘(52 U.S.C. 30125(b)(2)(A), (B))’’ after ‘‘section 
323(b)(2)(A) and (B)’’. 
(H) Subsection (f)(3)(B)(iv) is amended by inserting ‘‘(52 U.S.C. 
30101(20)(A)(iii))’’ after ‘‘section 301(20)(A)(iii)’’. 
(I) Subsection (i)(3)(B) is amended by inserting ‘‘(52 U.S.C. 
30116(c)(1)(B))’’ after ‘‘section 315(c)(1)(B)’’. 
(89) Section 204(b) of the Honest Leadership and Open Government Act 
of 2007 (Public Law 110–81, 52 U.S.C. 30104 note) is amended— 
(A) by inserting ‘‘of 1971 (52 U.S.C. 30104)’’ after ‘‘section 304 of 
the Federal Election Campaign Act’’; and 
(B) by inserting ‘‘(52 U.S.C. 30104(i)(5))’’ after ‘‘section 304(i)(5) 
of such Act’’. 
(90) Section 201(b) of the Bipartisan Campaign Reform Act of 2002 
(Public Law 107–155, 52 U.S.C. 30104 note) is amended by inserting ‘‘(52 
U.S.C. 30104(f))’’ after ‘‘section 304(f) of the Federal Election Campaign 
Act of 1971’’. 
(91) Section 306(c) of the Federal Election Campaign Act of 1971 (52 
U.S.C. 30106(c)) is amended by inserting ‘‘(52 U.S.C. 30107(a))’’ after 
‘‘section 307(a) of this Act’’. 
(92) Section 307 of the Federal Election Campaign Act of 1971 (52 
U.S.C. 30107) is amended as follows: 
(A) Subsection (a)(6) is amended by inserting ‘‘(52 U.S.C. 
30109(a)(8))’’ after ‘‘section 309(a)(8) of this Act’’.
(B) Subsection (a)(7) is amended by inserting ‘‘(52 U.S.C. 30108)’’ 
after ‘‘section 308 of this Act’’. 
(C) Subsection (e) is amended by inserting ‘‘(52 U.S.C. 
30109(a)(8))’’ after ‘‘section 309(a)(8) of this Act’’. 
(93) Section 308(b) of the Federal Election Campaign Act of 1971 (52 
U.S.C. 30108(b)) is amended by inserting ‘‘(52 U.S.C. 30111(d))’’ after 
‘‘section 311(d)’’. 
(94) Section 108(b) of the Federal Election Campaign Act Amendments 
of 1976 (Public Law 94–283, 52 U.S.C. 30108 note) is amended by— 
(A) striking ‘‘requirements established by section 312(a) of the Act’’ 
and inserting ‘‘requirements established by section 308(a) of the Act 
(52 U.S.C. 30108(a))’’; 
(B) striking ‘‘section 312(b) of the Act’’ and inserting ‘‘section 
308(b) of the Act (52 U.S.C. 30108(b))’’; and 
(C) striking ‘‘section 312(a) of the Act’’ and inserting ‘‘section 
308(a) of the Act (52 U.S.C. 30108(a))’’. 
(95) Section 309 of the Federal Election Campaign Act of 1971 (52 
U.S.C. 30109) is amended as follows: 
(A) Subsection (a)(4)(C)(iv)(I) is amended by inserting ‘‘(52 U.S.C. 
30104)’’ after ‘‘section 304’’. 
(B) Subsection (a)(4)(C)(iv)(II) is amended by inserting ‘‘(52 U.S.C. 
30105)’’ after ‘‘section 305’’. 
(C) Subsection (a)(5)(B) is amended by inserting ‘‘(52 U.S.C. 
30122)’’ after ‘‘section 320’’. 
(D) Subsection (a)(6)(C) is amended by inserting ‘‘(52 U.S.C. 
30122)’’ after ‘‘section 320’’. 
(E) Subsection (b) is amended by— 
(i) inserting ‘‘(52 U.S.C. 30104(a)(2)(A)(iii))’’ after ‘‘section 
304(a)(2)(A)(iii)’’; 
(ii) inserting ‘‘(52 U.S.C. 30104(a)(2)(A)(i))’’ after ‘‘section 
304(a)(2)(A)(i)’’; and 
(iii) inserting ‘‘(52 U.S.C. 30111(a)(7))’’ after ‘‘section 
311(a)(7)’’. 
(F) Subsection (d)(1)(B) is amended by— 
(i) inserting ‘‘(52 U.S.C. 30118(b)(3))’’ after ‘‘knowing and 
willful violation of section 316(b)(3)’’; and 
(ii) inserting ‘‘(52 U.S.C. 30119(b), 30122, 30123)’’ after ‘‘sec-
tion 317(b), 320, or 321’’. 
(G) Subsection (d)(1)(C) is amended by inserting ‘‘(52 U.S.C. 
30124)’’ after ‘‘section 322’’.
I
105TH CONGRESS
1ST SESSION
H. R. 1146
To provide for complete withdrawal of the United States from the United
Nations.
IN THE HOUSE OF REPRESENTATIVES
MARCH 20, 1997
Mr. PAUL introduced the following bill; which was referred to the Committee
on International Relations
A BILL
To provide for complete withdrawal of the United States
from the United Nations.
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 ‘‘American Sovereignty
Restoration Act of 1997’’.
SEC. 2. REPEAL OF UNITED NATIONS PARTICIPATION ACT.
(a) REPEAL.—The United Nations Participation Act
of 1945 (Public Law 79–264) is repealed.
(b) CLOSURE OF UNITED STATES MISSION TO UNIT-
ED NATIONS.—Effective within 120 days after the date
(10) Section 36(a)(10) (matter after subparagraph (B)) of Public Law 
90–629 (22 U.S.C. 2776(a)(10)(B) (matter after subparagraph (B))) is 
amended by striking ‘‘50 U.S.C. 413 et seq.’’ and inserting ‘‘50 U.S.C. 
3091 et seq.’’. 
(11) Section 38(g)(1)(A)(x) of Public Law 90–629 (22 U.S.C. 
2778(g)(1)(A)(x)) is amended by striking ‘‘50 U.S.C. 421’’ and inserting 
‘‘50 U.S.C. 3121’’. 
(12) Title XIV of Public Law 106–65 (22 U.S.C. 2778 note) is amended 
as follows: 
(A) Section 1411(c) is amended by striking ‘‘(50 U.S.C. 401a(4))’’ 
and inserting ‘‘(50 U.S.C. 3003(4))’’. 
(B) Section 1412(f) is amended by striking ‘‘(50 U.S.C. 413)’’ and 
inserting ‘‘(50 U.S.C. 3091)’’. 
(13) Section 40(h) of Public Law 90–629 (22 U.S.C. 2780(h)) is amend-
ed by striking ‘‘50 U.S.C. 413 et seq.’’ and inserting ‘‘50 U.S.C. 3091 et 
seq.’’. 
(14) Section 102(b)(2) of Public Law 90–629 (22 U.S.C. 2799aa– 
1(b)(2)) is amended as follows: 
(A) Subparagraph (D)(i) is amended by striking ‘‘(relating’’ and in-
serting ‘‘(50 U.S.C. 3091 et seq.; relating’’ after ‘‘title V of the Na-
tional Security Act of 1947’’. 
(B) Subparagraph (G) is amended by striking ‘‘(relating’’ and insert-
ing ‘‘(50 U.S.C. 3091 et seq.; relating’’ after ‘‘title V of the National 
Security Act of 1947’’. 
(15) Section 106(b) of Public Law 99–399 (22 U.S.C. 4805(b)) is 
amended by inserting ‘‘(50 U.S.C. 3001 note)’’ after ‘‘Executive Order 
12333’’. 
(16) Section 832(c) of Public Law 107–306 (22 U.S.C. 4861 note) is 
amended by inserting ‘‘(50 U.S.C. 3106(d))’’ after ‘‘section 507(d) of the 
National Security Act of 1947’’. 
(17) Section 3(12) of Public Law 105–292 (22 U.S.C. 6402(12)) is 
amended by striking ‘‘section 101(i) of the National Security Act of 1947, 
as added by section 301 of this Act’’ and inserting ‘‘section 101(k) of the 
National Security Act of 1947 (50 U.S.C. 3021(k))’’. 
(18) Section 205(c)(1) of Public Law 111–73 (22 U.S.C. 8425(c)(1)) is 
amended by striking ‘‘(50 U.S.C. 413 et seq.)’’ and inserting ‘‘(50 U.S.C. 
3091 et seq.)’’. 
(19) Section 101(2)(A) of Public Law 112–158 (22 U.S.C. 8711(2)(A)) 
is amended by striking ‘‘(50 U.S.C. 401a(4))’’ and inserting ‘‘(50 U.S.C. 
3003(4))’’.
(B) inserting ‘‘(50 U.S.C. 3101(b))’’ after ‘‘subsection (b) of section 
506E of the National Security Act of 1947’’ (as amended by subpara-
graph (A)). 
(49) Section 506F of the National Security Act of 1947 (50 U.S.C. 3102) 
is amended as follows: 
(A) Subsection (a) (matter before paragraph (1)) is amended by in-
serting ‘‘(50 U.S.C. 3101(d))’’ after ‘‘section 506E(d)’’. 
(B) Subsection (b)(1) is amended by inserting ‘‘(50 U.S.C. 3101)’’ 
after ‘‘section 506E’’. 
(C) Subsection (b)(3) is amended by inserting ‘‘(50 U.S.C. 3101(e))’’ 
after ‘‘section 506E(e)’’. 
(D) Subsection (f)(1) is amended by inserting ‘‘(50 U.S.C. 3101)’’ 
after ‘‘section 506E’’. 
(E) Subsection (f)(2)(A)(i) is amended by inserting ‘‘(50 U.S.C. 
3101(f))’’ after ‘‘section 506E(f)’’. 
(F) Subsection (f)(2)(B) is amended by inserting ‘‘(50 U.S.C. 
3101)’’ after ‘‘section 506E’’. 
(G) Subsection (g) is amended by inserting ‘‘(50 U.S.C. 3101(a))’’ 
after ‘‘section 506E(a)’’. 
(50) Section 506G of the National Security Act of 1947 (50 U.S.C. 
3103) is amended as follows: 
(A) Subsection (d)(2) is amended by striking ‘‘section 506G’’ and in-
serting ‘‘this section’’. 
(B) Subsection (d)(3) is amended by inserting ‘‘(50 U.S.C. 
3097(a)(4))’’ after ‘‘section 506A(a)(4)’’. 
(C) Subsection (e)(2) is amended by inserting ‘‘(50 U.S.C. 3097(e))’’ 
after ‘‘section 506A(e)’’. 
(51) Section 325(b) of Public Law 111–259 (50 U.S.C. 3103 note) is 
amended by inserting ‘‘(50 U.S.C. 3103(a), (b))’’ after ‘‘subsection (a) and 
(b) of section 506G of the National Security Act of 1947’’. 
(52) Section 367(a)(1)(B) of Public Law 111–259 (50 U.S.C. 3104 note) 
is amended by inserting ‘‘(50 U.S.C. 3104(a)(1))’’ after ‘‘section 
506H(a)(1) of the National Security Act of 1947’’. 
(53) Section 307(a)(2) of Public Law 112–87 (50 U.S.C. 3105 note) is 
amended by inserting ‘‘(50 U.S.C. 3105(b))’’ after ‘‘section 506I(b) of such 
Act’’. 
(54) Section 507 of the National Security Act of 1947 (50 U.S.C. 3106) 
is amended as follows: 
(A) Subsection (a)(4) is amended by inserting ‘‘(50 U.S.C. 
3050(a))’’ after ‘‘section 114(a)’’.
HR 1148 IH
ama Canal Treaty of 1977 and related agreements, (as
described in section 3(a) of the Panama Canal Act of
1979)’’ and inserting in lieu thereof ‘‘or the Common-
wealth of Puerto Rico’’ every time it appears.
(e) TABLE OF CONTENTS.—The table of contents in
section 1 is amended as follows:
(1) The item relating to section 1210 is amend-
ed to read as follows:
‘‘Sec. 1210. Air Transportation.’’.
(2) Such table of contents is further amended
by inserting after the item relating to section 1232
the following new item:
‘‘Sec. 1233. Transition Separation Incentive Payment.’’.
(3) Such table of contents is further amended
by striking out the items relating to sections 1215,
1219, and 1225.
Æ
I
105TH CONGRESS
1ST SESSION
H. R. 1149
To amend the Internal Revenue Code of 1986 to clarify the exclusion from
gross income for veterans’ benefits.
IN THE HOUSE OF REPRESENTATIVES
MARCH 20, 1997
Mr. BILIRAKIS 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 clarify
the exclusion from gross income for veterans’ benefits.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. CLARIFICATION OF TREATMENT OF VETERANS’
BENEFITS.
(a) IN GENERAL.—Subsection (a) of section 134 of
the Internal Revenue Code of 1986 (relating to certain
military benefits) is amended to read as follows:
‘‘(a) GENERAL RULE.—Gross income shall not in-
clude—
‘‘(1) any qualified military benefit, and
‘‘(2) any other benefit administered by the Sec-
retary of Veterans Affairs.’’
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to taxable years beginning after
December 31, 1984.
Æ
(H) Subsection (d)(1)(D) (matter before clause (i)) is amended by 
inserting ‘‘(52 U.S.C. 30122)’’ after ‘‘section 320’’. 
(96) Section 311(b) of the Federal Election Campaign Act of 1971 (52 
U.S.C. 30111(b)) is amended by inserting ‘‘(52 U.S.C. 30104)’’ after ‘‘sec-
tion 304 of this Act’’. 
(97) Section 502(b) of the Bipartisan Campaign Reform Act of 2002 (52 
U.S.C. 30112(b)) is amended by inserting ‘‘(52 U.S.C. 30101 et seq.)’’ 
after ‘‘Federal Election Campaign Act of 1971’’. 
(98) Section 313(c)(4) of the Federal Election Campaign Act of 1971 (52 
U.S.C. 30114(c)(4)) is amended by inserting ‘‘(52 U.S.C. 30104(i)(8)(B))’’ 
after ‘‘section 304(i)(8)(B)’’. 
(99) Section 314 of the Federal Election Campaign Act of 1971 (52 
U.S.C. 30115) is amended by inserting ‘‘(52 U.S.C. 30111(a)(10))’’ after 
‘‘section 311(a)(10)’’. 
(100) Section 315 of the Federal Election Campaign Act of 1971 (52 
U.S.C. 30116) is amended as follows: 
(A) Subsection (a)(1) is amended by inserting ‘‘(52 U.S.C. 30117)’’ 
after ‘‘section 315A’’. 
(B) Subsection (a)(4) is amended by inserting ‘‘(52 U.S.C. 30103)’’ 
after ‘‘section 303’’. 
(C) Subsection (a)(7)(C)(i) is amended by inserting ‘‘(52 U.S.C. 
30104(f)(3))’’ after ‘‘section 304(f)(3)’’. 
(D) Subsection (d)(4)(A)(i) is amended by inserting ‘‘(52 U.S.C. 
30101(17))’’ after ‘‘section 301(17)’’. 
(E) Subsection (d)(4)(A)(ii) is amended by inserting ‘‘(52 U.S.C. 
30101(17))’’ after ‘‘section 301(17)’’. 
(F) Subsection (i)(1)(D)(i) is amended by inserting ‘‘(52 U.S.C. 
30104(a)(6)(B))’’ after ‘‘section 304(a)(6)(B)’’. 
(G) Subsection (i)(2)(A)(i) is amended by inserting ‘‘(52 U.S.C. 
30104(a)(6)(B))’’ after ‘‘section 304(a)(6)(B)’’. 
(101) Section 315A(b)(3) of the Federal Election Campaign Act of 1971 
(52 U.S.C. 30117(b)(3)) is amended by inserting ‘‘(52 U.S.C. 30109)’’ after 
‘‘section 309’’. 
(102) Section 316 of the Federal Election Campaign Act of 1971 (52 
U.S.C. 30118) is amended as follows: 
(A) Subsection (b)(2) is amended by inserting ‘‘(52 U.S.C. 30101)’’ 
after ‘‘section 301’’. 
(B) Subsection (c)(1) is amended by inserting ‘‘(52 U.S.C. 
30104(f)(3))’’ after ‘‘section 304(f)(3)’’. 
(C) Subsection (c)(2) is amended by inserting ‘‘(52 U.S.C. 
30104(f)(2)(E), (F))’’ after ‘‘section 304(f)(2)(E) or (F) of this Act’’.
SEC. 2. TITLE 5, UNITED STATES CODE. 
(1) Section 552(a)(3)(E) (matter before clause (i)) of title 5, United 
States Code, is amended by striking ‘‘(50 U.S.C. 401a(4))’’ and inserting 
‘‘(50 U.S.C. 3003(4))’’. 
(2) Section 3(c) of Public Law 105–246 (5 U.S.C. 552 note) is amended 
by striking ‘‘(50 U.S.C. 431)’’ and inserting ‘‘(50 U.S.C. 3141(a))’’. 
(3) Section 2306 of title 5, United States Code, is amended by— 
(A) striking ‘‘(61 Stat. 495; 50 U.S.C. 403)’’ and inserting ‘‘(50 
U.S.C. 3023)’’; 
(B) striking ‘‘(63 Stat. 208; 50 U.S.C. 403a and following)’’ and in-
serting ‘‘(50 U.S.C. 3501 et seq.)’’; and 
(C) striking ‘‘the Act entitled ‘An Act to provide certain administra-
tive authorities for the National Security Agency, and for other pur-
poses’, approved May 29, 1959 (73 Stat. 63; 50 U.S.C. 402 note)’’ and 
inserting ‘‘the National Security Agency Act of 1959 (50 U.S.C. 3601 
et seq.)’’. 
(4) Section 5373(a) of title 5, United States Code, is amended as follows: 
(A) Paragraph (3) is amended by striking ‘‘sections 403a–403c, 
403e–403h, and 403j’’ and inserting ‘‘the Central Intelligence Agency 
Act of 1949 (50 U.S.C. 3501 et seq.)’’. 
(B) Paragraph (4) as enacted by section 10702(c)(3)(C) of Public 
Law 107–171 (relating to section 2(a)(7) of the Commodity Exchange 
Act) is renumbered as paragraph (5). 
(5) Section 5727(f)(2) of title 5, United States Code, is amended by 
striking ‘‘section 403e(4) of title 50’’ and inserting ‘‘section 4(a)(4) of the 
Central Intelligence Agency Act of 1949 (50 U.S.C. 3505(a)(4))’’. 
(6) Section 5948(g)(1) of title 5, United States Code, is amended as fol-
lows: 
(A) Subparagraph (F) is amended by striking ‘‘section 10 of the 
Central Intelligence Agency Act of 1949 (50 U.S.C. 403j)’’ and insert-
ing ‘‘section 8 of the Central Intelligence Agency Act of 1949 (50 
U.S.C. 3510)’’. 
(B) Subparagraph (H) is amended by striking ‘‘section 2 of the Act 
of May 29, 1959 (Public Law 86–36, as amended, 50 U.S.C. 402 
note), relating to the National Security Agency’’ and inserting ‘‘chapter 
83 of title 10, relating to Civilian Defense Intelligence Employees’’. 
(7) Section 7342(f)(4)(C) of title 5, United States Code, is amended by 
striking ‘‘(50 U.S.C. 401a(4))’’ and inserting ‘‘(50 U.S.C. 3003(4))’’. 
(8) Section 8312(c)(1)(C) of title 5, United States Code, is amended by 
striking ‘‘(50 U.S.C. 421)’’ and inserting ‘‘(50 U.S.C. 3121)’’. 
(9) Public Law 98–168 (5 U.S.C. 8331 note) is amended as follows: 
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the most recently accumulated earnings and
profits, and
‘‘(B) to the extent treated under subpara-
graph (A) as made from accumulated earnings
and profits, shall not be treated as a distribu-
tion for purposes of subsection (b)(2)(B).’’
SEC. 302. TREATMENT OF FORECLOSURE PROPERTY.
(a) GRACE PERIODS.—
(1) INITIAL PERIOD.—Paragraph (2) of section
856(e) (relating to special rules for foreclosure prop-
erty) is amended by striking ‘‘on the date which is
2 years after the date such trust acquired such prop-
erty’’ and inserting ‘‘as of the close of the 3d taxable
year following the taxable year in which such trust
acquired such property’’.
(2) EXTENSION.—Paragraph (3) of section
856(e) is amended—
(A) by striking ‘‘or more extensions’’ and
inserting ‘‘extension’’, and
(B) by striking the last sentence and in-
serting: ‘‘Any such extension shall not extend
the grace period beyond the close of the 3d tax-
able year following the last taxable year in the
period under paragraph (2).’’
(b) REVOCATION OF ELECTION.—Paragraph (5) of
section 856(e) is amended by striking the last sentence
and inserting: ‘‘A real estate investment trust may revoke
any such election for a taxable year by filing the revocation
(in the manner provided by the Secretary) on or before
the due date (including any extension of time) for filing
its return of tax under this chapter for the taxable year.
If a trust revokes an election for any property, no election
may be made by the trust under this paragraph with re-
spect to the property for any subsequent taxable year.’’
(c) CERTAIN ACTIVITIES NOT TO DISQUALIFY PROP-
ERTY.—Paragraph (4) of section 856(e) is amended by
adding at the end the following new flush sentence:
‘‘For purposes of subparagraph (C), property shall
not be treated as used in a trade or business by rea-
son of any activities of the real estate investment
trust with respect to such property to the extent
that such activities would not result in amounts re-
ceived or accrued, directly or indirectly, with respect
to such property being treated as other than rents
from real property.’’
SEC. 303. SPECIAL FORECLOSURE RULE FOR HEALTH CARE
PROPERTIES.
Section 856(e) (relating to special rules for fore-
closure property) is amended by adding at the end the fol-
lowing new paragraph:
‘‘(6) SPECIAL RULE FOR QUALIFIED HEALTH
CARE
PROPERTIES.—For purposes of this sub-
section—
‘‘(A) ACQUISITION
BY
LEASE
TERMI-
NATIONS.—The 
term 
‘foreclosure 
property’
shall include any qualified health care property
acquired by a real estate investment trust as
the result of the termination or expiration of a
lease of such property.
‘‘(B) GRACE
PERIOD.—In the case of a
qualified health care property which is fore-
closure property solely by reason of subpara-
graph (A), in lieu of applying paragraphs (2)
and (3)—
‘‘(i) the qualified health care property
shall cease to be foreclosure property on
the date which is 2 years after the date
such trust acquired such property, and
‘‘(ii) if the real estate investment
trust establishes to the satisfaction of the
Secretary that an extension of the grace