datamatters24/research-document-archive huggingface dataset:
the sum of the credits allowable under subpart A 
and sections 27 and 29.’’ 
(12) Subsection (c) of section 38 (relating to 
general business credit) is amended— 
(A) by amending paragraph (1) to read as 
follows: 
‘‘(1) IN GENERAL.—The credit allowed under 
subsection (a) for any taxable year shall not exceed 
the excess (if any) of— 
‘‘(A) the taxpayer’s net regular tax liabil-
ity, over 
‘‘(B) 25 percent of so much of the tax-
payer’s net regular tax liability as exceeds 
$25,000. 
For purposes of the preceding sentence, the term 
‘net regular tax liability’ means the regular tax li-
ability reduced by the sum of the credits allowable 
under subparts A and B of this part.’’, 
(B) in paragraph (2)(A)(ii) by striking 
‘‘credit—’’ and all that follows and inserting 
‘‘credit, the limitation under paragraph (1) 
shall be reduced by the credit allowed under 
subsection (a) for the taxable year (other than 
the empowerment zone employment credit or
the New York Liberty Zone business employee 
credit).’’, 
(C) in paragraph (3)(A)(ii) by striking 
‘‘credit—’’ and all that follows and inserting 
‘‘credit, the limitation under paragraph (1) 
shall be reduced by the credit allowed under 
subsection (a) for the taxable year (other than 
the New York Liberty Zone business employee 
credit).’’, 
(D) in paragraph (4)(A)(ii) by striking 
‘‘credits—’’ and all that follows and inserting 
‘‘credits, the limitation under paragraph (1) (as 
modified by subclause (I)) shall be reduced by 
the credit allowed under subsection (a) for the 
taxable year (other than the specified credits).’’. 
(13) Section 40(g)(6)(B)(iii)(II) is amended by 
striking ‘‘ or for purposes of section 55’’. 
(14) Paragraph (4) of section 45A(d) (relating 
to Indian employment credit) is amended by striking 
‘‘for purposes’’ and all that follows and inserting 
‘‘for purposes of determining the amount of any 
credit allowable under this chapter.’’. 
(15) Subparagraph (B) of section 45D(g)(4) 
(relating to new markets tax credit) is amended by 
striking ‘‘or for purposes of section 55’’.
(16) Subparagraph (B) of section 45F(d)(4) 
(relating to employer-provided child care credit) is 
amended by striking ‘‘or for purposes of section 55’’. 
(17) Subparagraph (B) of section 45H(g)(3) 
(relating to credit for production of low sulfur diesel 
fuel) is amended by striking ‘‘or for purposes of sec-
tion 55’’. 
(18) Subsection (d) of section 53 (relating to 
credit for prior year minimum tax liability) is 
amended to read as follows: 
‘‘(d) DEFINITIONS.—For purposes of this section— 
‘‘(1) NET MINIMUM TAX.—The term ‘net min-
imum tax’ means the tax imposed by section 55. 
‘‘(2) CREDIT NOT ALLOWED FOR EXCLUSION 
PREFERENCES.— 
‘‘(A) ADJUSTED NET MINIMUM TAX.—Ex-
cept as provided in subparagraph (C), the ad-
justed net minimum tax for any taxable year 
is— 
‘‘(i) the amount of the net minimum 
tax for such taxable year, reduced by 
‘‘(ii) the amount which would be the 
net minimum tax for such taxable year if 
the only adjustments and items of tax 
preference taken into account were those
H. Con. Res. 86
Agreed to May 12, 2005
One Hundred Ninth Congress
of the
United States of America
AT THE FIRST SESSION
Begun and held at the City of Washington on Tuesday,
the fourth day of January, two thousand and five
Concurrent Resolution
Resolved by the House of Representatives (the Senate concur-
ring),
SECTION 1. AUTHORIZATION OF SOAP BOX DERBY RACES ON CAPITOL
GROUNDS.
The Greater Washington Soap Box Derby Association (in this
resolution referred to as the ‘‘Association’’) shall be permitted to
sponsor a public event, soap box derby races, on the Capitol Grounds
on June 18, 2005, or on such other date as the Speaker of the
House of Representatives and the Committee on Rules and Adminis-
tration of the Senate may jointly designate.
SEC. 2. CONDITIONS.
The event to be carried out under this resolution shall be
free of admission charge to the public and arranged not to interfere
with the needs of Congress, under conditions to be prescribed by
the Architect of the Capitol and the Capitol Police Board; except
that the Association shall assume full responsibility for all expenses
and liabilities incident to all activities associated with the event.
SEC. 3. STRUCTURES AND EQUIPMENT.
For the purposes of this resolution, the Association is authorized
to erect upon the Capitol Grounds, subject to the approval of the
Architect of the Capitol, such stage, sound amplification devices,
and other related structures and equipment as may be required
for the event to be carried out under this resolution.
SEC. 4. ADDITIONAL ARRANGEMENTS.
The Architect of the Capitol and the Capitol Police Board
are authorized to make any such additional arrangements that
may be required to carry out the event under this resolution.
SEC. 5. ENFORCEMENT OF RESTRICTIONS.
The Capitol Police Board shall provide for enforcement of the
restrictions contained in section 5104(c) of title 40, United States
Code, concerning sales, advertisements, displays, and solicitations
on the Capitol Grounds, as well as other restrictions applicable
to the Capitol Grounds, with respect to the event to be carried
out under this resolution.
Attest:
Clerk of the House of Representatives.
Attest:
Secretary of the Senate.
112TH CONGRESS 
1ST SESSION H. R. 1021 
AN ACT 
To prevent the termination of the temporary office of 
bankruptcy judges in certain judicial districts. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
IV 
109TH CONGRESS 
1ST SESSION 
H. CON. RES. 86 
Authorizing the use of the Capitol Grounds for the Greater Washington 
Soap Box Derby. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 3, 2005 
Mr. HOYER (for himself, Mr. VAN HOLLEN, Mr. WOLF, Mr. WYNN, Mr. 
MORAN of Virginia, and Ms. NORTON) submitted the following concurrent 
resolution; which was referred to the Committee on Transportation and 
Infrastructure 
CONCURRENT RESOLUTION 
Authorizing the use of the Capitol Grounds for the Greater 
Washington Soap Box Derby. 
Resolved by the House of Representatives (the Senate 
concurring), 
SECTION 1. AUTHORIZATION OF SOAP BOX DERBY RACES 
ON CAPITOL GROUNDS. 
The Greater Washington Soap Box Derby Associa-
tion (in this resolution referred to as the ‘‘Association’’) 
shall be permitted to sponsor a public event, soap box 
derby races, on the Capitol Grounds on June 18, 2005, 
or on such other date as the Speaker of the House of Rep-
•HCON 86 IH 
resentatives and the Committee on Rules and Administra-
tion of the Senate may jointly designate. 
SEC. 2. CONDITIONS. 
The event to be carried out under this resolution shall 
be free of admission charge to the public and arranged 
not to interfere with the needs of Congress, under condi-
tions to be prescribed by the Architect of the Capitol and 
the Capitol Police Board; except that the Association shall 
assume full responsibility for all expenses and liabilities 
incident to all activities associated with the event. 
SEC. 3. STRUCTURES AND EQUIPMENT. 
For the purposes of this resolution, the Association 
is authorized to erect upon the Capitol Grounds, subject 
to the approval of the Architect of the Capitol, such stage, 
sound amplification devices, and other related structures 
and equipment as may be required for the event to be car-
ried out under this resolution. 
SEC. 4. ADDITIONAL ARRANGEMENTS. 
The Architect of the Capitol and the Capitol Police 
Board are authorized to make any such additional ar-
rangements that may be required to carry out the event 
under this resolution. 
SEC. 5. ENFORCEMENT OF RESTRICTIONS. 
The Capitol Police Board shall provide for enforce-
ment of the restrictions contained in section 5104(c) of
•HCON 86 IH 
title 40, United States Code, concerning sales, advertise-
ments, displays, and solicitations on the Capitol Grounds, 
as well as other restrictions applicable to the Capitol 
Grounds, with respect to the event to be carried out under 
this resolution. 
Æ
specified in subparagraph (B) and if sec-
tion 59(a)(2) did not apply. 
‘‘(B) SPECIFIED
ITEMS.—The following 
are specified in this subparagraph— 
‘‘(i) the adjustments provided for in 
subsection (b)(1) of section 56, and 
‘‘(ii) the items of tax preference de-
scribed in paragraphs (1), (5) and (7) of 
section 57(a). 
‘‘(C) CREDIT ALLOWABLE FOR EXCLUSION 
PREFERENCES OF CORPORATIONS.—In the case 
of a corporation, the adjusted net minimum tax 
for any taxable year is the amount of the net 
minimum tax for such year. 
‘‘(3) TREATMENT OF REFERENCES.—For pur-
poses of this subsection, references to sections 55, 
56, 57, and 59 shall be treated as references to such 
sections as in effect on the day before the date of 
the enactment of the Alternative Minimum Tax Re-
peal Act of 2005.’’. 
(19) Subsection (b) of section 59A (relating to 
environmental tax) is amended by adding at the end 
the following: 
‘‘For purposes of this subsection, references to sections 
55 and 56 shall be treated as references to such sections
as in effect on the day before the date of the enactment 
of the Alternative Minimum Tax Repeal Act of 2005.’’. 
(20)(A) Paragraph (2) of section 148(b) (relat-
ing to higher yield investments) is amended by add-
ing at the end the following new flush sentence: 
‘‘Such term shall not include any tax-exempt bond.’’ 
(B) Paragraph (3) of section 148(b) is hereby 
repealed. 
(21) Subparagraph (B) of section 149(g)(3) 
(relating to hedge bonds) is amended— 
(A) in the heading, by striking ‘‘bonds not 
subject to minimum tax.—’’ and inserting 
‘‘bonds.—’’, and 
(B) by striking all that follows ‘‘invested in 
bonds’’ and inserting ‘‘the interest on which is 
not includible in gross income under section 
103.’’ 
(22) Subsection (j) of section 168 (relating to 
accelerated cost recovery system) is amended by 
striking paragraph (3). 
(23) Paragraph (2) of section 168(k) (relating 
to special allowance for certain property acquired 
after September 10, 2001, and before January 1, 
2005) is amended by striking subparagraph (G).
III 
109TH CONGRESS 
1ST SESSION 
H. CON. RES. 86 
IN THE SENATE OF THE UNITED STATES 
MAY 11, 2005 
Received 
CONCURRENT RESOLUTION 
Authorizing the use of the Capitol Grounds for the Greater 
Washington Soap Box Derby. 
Resolved by the House of Representatives (the Senate 
concurring),
•HCON 86 RDS 
SECTION 1. AUTHORIZATION OF SOAP BOX DERBY RACES 
ON CAPITOL GROUNDS. 
The Greater Washington Soap Box Derby Associa-
tion (in this resolution referred to as the ‘‘Association’’) 
shall be permitted to sponsor a public event, soap box 
derby races, on the Capitol Grounds on June 18, 2005, 
or on such other date as the Speaker of the House of Rep-
resentatives and the Committee on Rules and Administra-
tion of the Senate may jointly designate. 
SEC. 2. CONDITIONS. 
The event to be carried out under this resolution shall 
be free of admission charge to the public and arranged 
not to interfere with the needs of Congress, under condi-
tions to be prescribed by the Architect of the Capitol and 
the Capitol Police Board; except that the Association shall 
assume full responsibility for all expenses and liabilities 
incident to all activities associated with the event. 
SEC. 3. STRUCTURES AND EQUIPMENT. 
For the purposes of this resolution, the Association 
is authorized to erect upon the Capitol Grounds, subject 
to the approval of the Architect of the Capitol, such stage, 
sound amplification devices, and other related structures 
and equipment as may be required for the event to be car-
ried out under this resolution.
•HCON 86 RDS 
SEC. 4. ADDITIONAL ARRANGEMENTS. 
The Architect of the Capitol and the Capitol Police 
Board are authorized to make any such additional ar-
rangements that may be required to carry out the event 
under this resolution. 
SEC. 5. ENFORCEMENT OF RESTRICTIONS. 
The Capitol Police Board shall provide for enforce-
ment of the restrictions contained in section 5104(c) of 
title 40, United States Code, concerning sales, advertise-
ments, displays, and solicitations on the Capitol Grounds, 
as well as other restrictions applicable to the Capitol 
Grounds, with respect to the event to be carried out under 
this resolution. 
Passed the House of Representatives May 10, 2005. 
Attest: 
JEFF TRANDAHL, 
Clerk.
(24) Section 173 (relating to circulation ex-
penditures) is amended by striking ‘‘(a) General 
Rule.—’’ and by striking subsection (b). 
(25) Subsection (f) of section 174 (relating to 
research and experimental expenditures) is amended 
to read as follows: 
‘‘(f) CROSS REFERENCE.—For adjustments to basis 
of property for amounts allowed as deductions as deferred 
expenses under subsection (b), see section 1016(a)(14).’’. 
(26) Section 199(d) (relating to income attrib-
utable to domestic production activities) is amended 
by striking paragraph (6) and redesignating para-
graph (7) as paragraph (6). 
(27) Subsection (c) of section 263 (relating to 
capital expenditures) is amended by striking ‘‘59(e) 
or’’. 
(28) Subsection (c) of section 263A (relating to 
capitalization and inclusion in inventory costs of cer-
tain expenses) is amended by striking paragraph (6). 
(29) Section 382(l) (relating to limitation on 
net operating loss carryforwards and certain built-in 
losses following ownership change) is amended by 
striking paragraph (7) and by redesignating para-
graph (8) as paragraph (7).
(30) Section 443 (relating to returns for a pe-
riod of less than 12 months) is amended by striking 
subsection (d) and by redesignating subsection (e) as 
subsection (d). 
(31) Section 616 (relating to development ex-
penditures) is amended by striking subsection (e). 
(32) Section 617 (relating to deduction and re-
capture of certain mining exploration expenditures) 
is amended by striking subsection (i). 
(33) Subsection (c) of section 641 (relating to 
imposition of tax) is amended— 
(A) in paragraph (2) by striking subpara-
graph (B) and redesignating subparagraphs (C) 
and (D) as subparagraphs (B) and (C), respec-
tively, and 
(B) in paragraph (3), by striking ‘‘para-
graph 
(2)(C)’’ 
and 
inserting 
‘‘paragraph 
(2)(B)’’. 
(34) Subsections (b) and (c) of section 666 (re-
lating to accumulation distribution allocated to pre-
ceding years) are each amended by striking ‘‘(other 
than the tax imposed by section 55)’’. 
(35)(A) Subsection (a) of section 772 (relating 
to simplified flow-through) is amended by striking 
paragraph (5) and redesignating paragraphs (6),
H. Res. 1181 
In the House of Representatives, U. S., 
May 13, 2008. 
Whereas on the night of May 2, 2008, through the morning 
of May 3, 2008, Cyclone Nargis, the first tropical cyclone 
to make landfall on Burma since Cyclone Mala in 2006, 
struck the coast of Burma; 
Whereas Cyclone Nargis caused more destruction in Burma 
than the Indian Ocean tsunami of December 2004; 
Whereas Cyclone Nargis has caused the death of tens of 
thousands of people, displaced hundreds of thousands, 
and is anticipated to affect over a million people; 
Whereas Cyclone Nargis has caused significant damage to 
Burma’s rice crop, likely worsening the global food crisis 
and affecting the supply of rice in Burma and worldwide; 
Whereas on May 7, 2008, news media reported that the 
death toll, as accounted by a United States envoy, could 
reach over 100,000; 
Whereas tens of thousands of people remain missing in the 
storm’s wake; 
Whereas Cyclone Nargis has devastated major parts of 
Burma, including extensive damage to Burma’s largest 
city of Rangoon and throughout the Irrawaddy Delta re-
gion, Bago (Pegu) division, Karen State, and Mon State;
•HCON 88 IH1S 
end date for completion of its work, and sufficient 
funding to cover necessary expenses. 
Æ
(56) Section 6654(d)(2) (relating to failure by 
individual to pay estimated income tax) is amend-
ed— 
(A) in clause (i) of subparagraph (B), by 
striking ‘‘, alternative minimum taxable in-
come,’’, and 
(B) in clause (i) of subparagraph (C), by 
striking ‘‘, alternative minimum taxable in-
come,’’. 
(57) Subparagraph (A) of section 6655(g)(1) 
(relating to failure by corporation to pay estimated 
income tax) is amended— 
(A) by striking clause (ii), and 
(B) by redesignating clauses (iii) and (iv) 
as clauses (ii) and (iii), respectively. 
(58) Subparagraph (C) of section 6662(e)(3) 
(relating to imposition of accuracy-related penalty) 
is amended by inserting ‘‘, as in effect on the day 
before the date of the enactment of the Alternative 
Minimum Tax Repeal Act of 2005’’ after ‘‘55(c)’’. 
(59) Paragraph (3) of section 7874(e) (relating 
to rules relating to expatriated entities and their for-
eign parents) is amended to read as follows:
‘‘(3) COORDINATION WITH SECTION 172.—Rules 
similar to the rules of section 860E(a)(3) shall apply 
for purposes of subsection (a). ’’. 
(d) CLERICAL AMENDMENT.—The table of parts for 
subchapter A of chapter 1 is amended by striking the item 
relating to part VI. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2005. 
Æ
109TH CONGRESS
1ST SESSION
H. CON. RES. 89
CONCURRENT RESOLUTION
Honoring the life of Sister Dorothy Stang.
109TH CONGRESS
1ST SESSION
H. CON. RES. 89
CONCURRENT RESOLUTION
Whereas Sister of Notre Dame de Namur Dorothy Stang,
moved to the Amazon 22 years ago to help poor farmers
build independent futures for their families, and was
murdered on Saturday, February 12, 2005, at the age of
73, in Anapu, Para, a section of Brazil’s Amazon rain
forest;
•HCON 89 EH
Whereas, a citizen of Brazil and the United States, Sister
Dorothy worked with the Pastoral Land Commission, an
organization of the Catholic Church that fights for the
rights of rural workers and peasants, and defends land
reforms in Brazil;
Whereas her death came less than a week after meeting with
the human rights officials of Brazil about threats to local
farmers from some loggers and landowners;
Whereas, after receiving several death threats, Sister Dorothy
recently commented, ‘‘I don’t want to flee, nor do I want
to abandon the battle of these farmers who live without
any protection in the forest. They have the sacrosanct
right to aspire to a better life on land where they can live
and work with dignity while respecting the environ-
ment.’’;
Whereas Sister Dorothy was born in Dayton, Ohio, entered
the Sisters of Notre Dame de Namur community in
1948, and professed final vows in 1956;
Whereas, from 1951 to 1966, Sister Dorothy taught elemen-
tary classes at St. Victor School in Calumet City, Illinois,
St. Alexander School in Villa Park, Illinois, and Most
Holy Trinity School in Phoenix, Arizona, and began her
ministry in Brazil in 1966, in Coroata in the state of
Maranhao;
Whereas, last June, Sister Dorothy was named ‘‘Woman of
the Year’’ by the state of Para for her work in the Ama-
zon region, in December 2004, she received the Humani-
tarian of the Year award from the Brazilian Bar Associa-
tion for her work helping the local rural workers, and
earlier this year, she received an ‘‘Honorary Citizenship
of the State’’ award from the state of Para; and
•HCON 89 EH
Whereas Sister Dorothy lived her life according to the mis-
sion of the Sisters of Notre Dame: making known God’s
goodness and love of the poor through a Gospel way of
life, community, and prayer, while continuing a strong
educational tradition and taking a stand with the poor
people especially women and children, in the most aban-
doned places, and committing her one and only life to
work with others to create justice and peace for all: Now,
therefore, be it
Resolved by the House of Representatives (the Senate
concurring), That the Congress hereby honors the life and
work of Sister Dorothy Stang.
Passed the House of Representatives May 23, 2005.
Attest:
Clerk.
IV 
110TH CONGRESS 
2D SESSION 
H. RES. 1182 
Expressing the sense of the House of Representatives that American flags 
flown on Federal Government buildings and on Federal property be 
made in the United States. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 8, 2008 
Mr. FILNER submitted the following resolution; which was referred to the 
Committee on the Judiciary 
RESOLUTION 
Expressing the sense of the House of Representatives that 
American flags flown on Federal Government buildings 
and on Federal property be made in the United States. 
Whereas, on June 14, 1777, the Stars and Stripes was offi-
cially adopted as the national flag of the United States; 
Whereas Francis Scott Key was so inspired by the sight of 
the American flag still flying over Baltimore’s Fort 
McHenry after a British bombardment that he wrote the 
‘‘Star-Spangled Banner’’ on September 14, 1814; 
Whereas the American flag has 7 red and 6 white horizontal 
stripes; 
Whereas these stripes represent the 13 original States; 
VerDate Aug 31 2005 
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erowe on PRODPC61 with BILLS
I 
109TH CONGRESS 
1ST SESSION H. R. 1187
To authorize the extension of the supplemental security income program 
to American Samoa. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 9, 2005
Mr. FALEOMAVAEGA introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To authorize the extension of the supplemental security 
income program to American Samoa.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. AUTHORITY TO EXTEND THE SSI PROGRAM TO 
AMERICAN SAMOA. 
Title XVI of the Social Security Act, as in effect pur-
suant to the amendment made by section 301 of the Social 
Security Amendments of 1972, (42 U.S.C. 1381–1383f) 
is amended by adding at the end the following:
‘‘PART C—AUTHORITY TO EXTEND SSI TO 
AMERICAN SAMOA 
‘‘SEC. 1641. AUTHORITY TO EXTEND SSI TO AMERICAN 
SAMOA. 
‘‘(a) AUTHORITY TO EXTEND PROGRAM.—
‘‘(1) IN GENERAL.—Subject to paragraph (3), 
the Commissioner of Social Security may extend the 
supplemental security income program under this 
title (in this section referred to as the ‘SSI pro-
gram’) to any territory, and, to the extent so ex-
tended, shall carry out the SSI program in coopera-
tion with the government of the territory, in accord-
ance with a memorandum of understanding between 
the government of the territory and the Commis-
sioner of Social Security. 
‘‘(2) WAIVER
AUTHORITY.—Subject to para-
graph (3), the Commissioner of Social Security may 
waive or modify any statutory requirement relating 
to the provision of benefits under the SSI program 
in a territory, to the extent that the Commissioner 
deems it necessary in order to adapt the program to 
the needs of the territory. 
‘‘(3) CONGRESSIONAL NOTICE REQUIRED.—Not 
less than 60 days before extending the SSI program 
to a territory under paragraph (1) or waiving or 
modifying a statutory requirement under paragraph