hyperdemocracy/usc-textversion huggingface dataset:
I 113th CONGRESS 2d Session H. R. 4430 IN THE HOUSE OF REPRESENTATIVES April 8, 2014 Mr. Womack (for himself, Mr. Welch , Ms. Pingree of Maine , and Mr. Gardner ) introduced the following bill; which was referred to the Committee on Energy and Commerce A BILL To amend the FDA Food Safety Modernization Act to ensure that certain facilities continue to be treated as alcohol-related facilities, notwithstanding the distribution of spent grains resulting from the production of alcoholic beverages.

1. Short title This Act may be cited as the Protecting the Sustainable Use of Spent Grains Act of 2014 . 2. Applicability of exemption to alcohol-related facilities that distribute spent grains Section 116 of the FDA Food Safety Modernization Act ( 21 U.S.C. 2206 ) is amended— (1) by redesignating subsection (c) as subsection (d); (2) by inserting after subsection (b) the following: (c) Spent grains Notwithstanding subsection (b), the exemption in subsection (a) shall not cease to apply to a facility on the basis of such facility distributing, for use as food for animals, spent grains resulting from the facility’s production of alcoholic beverages. ; and (3) in subsection (d), as redesignated, by striking Except as provided in subsections (a) and (b) and inserting Except as provided in subsections (a), (b), and (c) .
I 113th CONGRESS 2d Session H. R. 4431 IN THE HOUSE OF REPRESENTATIVES April 9, 2014 Mr. Bentivolio introduced the following bill; which was referred to the Committee on Ways and Means A BILL To provide that, if emergency unemployment compensation is extended, prospective benefits shall be subject to gradual reduction.

1. Condition In the event that a law extending title IV of the Supplemental Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 ) is enacted on or after the date of enactment of this Act, then, effective with respect to emergency unemployment compensation payable for each week beginning on or after such date of enactment or, if later, the effective date of the extension (the first such week, in the case of any individual, to be referred to as the individual’s initial post-extension week ), section 2 shall apply. 2. Reduction Notwithstanding any provision of title IV of the Supplemental Appropriations Act, 2008, the amount of emergency unemployment compensation payable to any individual under such title shall— (1) for the first week of unemployment following the initial post-extension week described in section 1, be equal to— (A) the amount that would otherwise be payable, (B) reduced by 5 percent; and (2) for each week of unemployment subsequent to the week of unemployment to which paragraph (1) applies, be equal to— (A) the amount that would otherwise be payable, (B) reduced by— (i) the percentage reduction applicable under this section to the individual’s preceding week of unemployment, (ii) increased by 5 percentage points, but not below zero.
I 113th CONGRESS 2d Session H. R. 4440 IN THE HOUSE OF REPRESENTATIVES April 9, 2014 Mr. Cohen (for himself and Mr. Whitfield ) introduced the following bill; which was referred to the Committee on Transportation and Infrastructure A BILL To amend title 49, United States Code, to prohibit the transportation of horses in interstate transportation in a motor vehicle containing 2 or more levels stacked on top of one another.

1. Short title This Act may be cited as the Horse Transportation Safety Act of 2014 . 2. Transportation of horses Section 80502 of title 49, United States Code, is amended— (1) in subsection (c), by striking This section does not and inserting Subsections (a) and (b) shall not ; (2) by redesignating subsection (d) as subsection (e); (3) by inserting after subsection (c) the following: (d) Transportation of horses (1) Prohibition No person may transport, or cause to be transported, a horse from a place in a State, the District of Columbia, or a territory or possession of the United States through or to a place in another State, the District of Columbia, or a territory or possession of the United States in a motor vehicle containing 2 or more levels stacked on top of each other. (2) Motor vehicle defined In this subsection, the term motor vehicle — (A) means a vehicle driven or drawn by mechanical power and manufactured primarily for use on public highways; and (B) does not include a vehicle operated exclusively on a rail or rails. ; and (4) in subsection (e), as redesignated— (A) by striking A rail carrier and inserting the following: (1) In general A rail carrier ; (B) by striking this section and inserting subsection (a) or (b) ; and (C) by striking On learning and inserting the following: (2) Transportation of horses in multilevel trailer (A) Civil penalty A person that knowingly violates subsection (d) is liable to the United States Government for a civil penalty of at least $100, but not more than $500, for each violation. A separate violation of subsection (d) occurs for each horse that is transported, or caused to be transported, in violation of subsection (d). (B) Relationship to other laws The penalty imposed under subparagraph (A) shall be in addition to any penalty or remedy available under any other law or common law. (3) Civil action On learning .
I 113th CONGRESS 2d Session H. R. 4443 IN THE HOUSE OF REPRESENTATIVES AN ACT To designate the facility of the United States Postal Service located at 90 Vermilyea Avenue, in New York, New York, as the Corporal Juan Mariel Alcantara Post Office Building .

1. Corporal Juan Mariel Alcantara Post Office Building (a) Designation The facility of the United States Postal Service located at 90 Vermilyea Avenue, in New York, New York, shall be known and designated as the Corporal Juan Mariel Alcantara Post Office Building . (b) References Any reference in a law, map, regulation, document, paper, or other record of the United States to the facility referred to in subsection (a) shall be deemed to be a reference to the Corporal Juan Mariel Alcantara Post Office Building .

Passed the House of Representatives September 8, 2014. Karen L. Haas, Clerk.
I One Hundred Thirteenth Congress of the United States of America At the Second Session Begun and held at the City of Washington on Friday, the third day of January, two thousand and fourteen H. R. 4443 AN ACT To designate the facility of the United States Postal Service located at 90 Vermilyea Avenue, in New York, New York, as the Corporal Juan Mariel Alcantara Post Office Building .

1. Corporal Juan Mariel Alcantara Post Office Building (a) Designation The facility of the United States Postal Service located at 90 Vermilyea Avenue, in New York, New York, shall be known and designated as the Corporal Juan Mariel Alcantara Post Office Building . (b) References Any reference in a law, map, regulation, document, paper, or other record of the United States to the facility referred to in subsection (a) shall be deemed to be a reference to the Corporal Juan Mariel Alcantara Post Office Building .

Speaker of the House of Representatives. Vice President of the United States and President of the Senate.
I 113th CONGRESS 2d Session H. R. 4443 IN THE HOUSE OF REPRESENTATIVES April 9, 2014 Mr. Rangel introduced the following bill; which was referred to the Committee on Oversight and Government Reform A BILL To designate the facility of the United States Postal Service located at 90 Vermilyea Avenue, in New York, New York, as the Corporal Juan Mariel Alcantara Post Office Building .

1. Corporal Juan Mariel Alcantara Post Office Building (a) Designation The facility of the United States Postal Service located at 90 Vermilyea Avenue, in New York, New York, shall be known and designated as the Corporal Juan Mariel Alcantara Post Office Building . (b) References Any reference in a law, map, regulation, document, paper, or other record of the United States to the facility referred to in subsection (a) shall be deemed to be a reference to the Corporal Juan Mariel Alcantara Post Office Building .
IIB 113th CONGRESS 2d Session H. R. 4443 IN THE SENATE OF THE UNITED STATES September 9, 2014 Received; read twice and referred to the Committee on Homeland Security and Governmental Affairs AN ACT To designate the facility of the United States Postal Service located at 90 Vermilyea Avenue, in New York, New York, as the Corporal Juan Mariel Alcantara Post Office Building .

1. Corporal Juan Mariel Alcantara Post Office Building (a) Designation The facility of the United States Postal Service located at 90 Vermilyea Avenue, in New York, New York, shall be known and designated as the Corporal Juan Mariel Alcantara Post Office Building . (b) References Any reference in a law, map, regulation, document, paper, or other record of the United States to the facility referred to in subsection (a) shall be deemed to be a reference to the Corporal Juan Mariel Alcantara Post Office Building .

Passed the House of Representatives September 8, 2014. Karen L. Haas, Clerk
II Calendar No. 592 113th CONGRESS 2d Session H. R. 4443 IN THE SENATE OF THE UNITED STATES September 9, 2014 Received; read twice and referred to the Committee on Homeland Security and Governmental Affairs November 13, 2014 Reported by Mr. Carper , without amendment AN ACT To designate the facility of the United States Postal Service located at 90 Vermilyea Avenue, in New York, New York, as the Corporal Juan Mariel Alcantara Post Office Building .

1. Corporal Juan Mariel Alcantara Post Office Building (a) Designation The facility of the United States Postal Service located at 90 Vermilyea Avenue, in New York, New York, shall be known and designated as the Corporal Juan Mariel Alcantara Post Office Building . (b) References Any reference in a law, map, regulation, document, paper, or other record of the United States to the facility referred to in subsection (a) shall be deemed to be a reference to the Corporal Juan Mariel Alcantara Post Office Building .

November 13, 2014 Reported without amendment
I 113th CONGRESS 2d Session H. R. 4446 IN THE HOUSE OF REPRESENTATIVES April 10, 2014 Mr. Shuster (for himself, Mr. Culberson , Mr. Bishop of Georgia , Mr. Cartwright , Mr. Thompson of Pennsylvania , Mr. Meehan , and Mr. Cook ) introduced the following bill; which was referred to the Committee on Veterans’ Affairs A BILL To require the Secretary of Veterans Affairs to conduct a study on matters relating to the claiming and interring of unclaimed remains of veterans, and for other purposes.

1. Short title This Act may be cited as the Dignified Interment of Our Veterans Act of 2014 . 2. Department of Veterans Affairs study on matters relating to claiming and interring unclaimed remains of veterans (a) Study and report required Not later than one year after the date of the enactment of this Act, the Secretary of Veterans Affairs shall— (1) complete a study on matters relating to the identification, claiming, and interring of unclaimed remains of veterans; and (2) submit to Congress a report on the findings of the Secretary with respect to the study required under paragraph (1). (b) Matters studied The matters studied under subsection (a)(1) shall include the following: (1) Determining the scope of issues relating to unclaimed remains of veterans, including an estimate of the number of unclaimed remains of veterans on the day before the date of the enactment of this Act. (2) Assessing the effectiveness of the procedures of the Department of Veterans Affairs for claiming and interring unclaimed remains of veterans. (3) Identifying and assessing State and local laws that affect the ability of the Secretary to identify, claim, and inter unclaimed remains of veterans. (4) Developing recommendations for such legislative or administrative action as the Secretary considers appropriate.
I 113th CONGRESS 2d Session H. R. 4447 IN THE HOUSE OF REPRESENTATIVES April 10, 2014 Mr. Farenthold (for himself, Mr. DesJarlais , and Mr. Lankford ) introduced the following bill; which was referred to the Committee on Oversight and Government Reform A BILL To direct the employing authority of any officer or employee of the Federal Government who is in contempt of Congress to not pay compensation to the officer or employee while the officer or employee remains in contempt, and for other purposes.

1. Short title This Act may be cited as the Contempt Act . 2. No payment of compensation for Federal employees in contempt of Congress (a) No Payment Permitted If an officer or employee of the Federal Government is in a period of contempt of Congress during any pay period, the head of the employing authority of the employee shall not pay the compensation otherwise required to be paid to the officer or employee for such pay period. (b) Definitions In this Act— (1) the term officer has the meaning given such term in section 2104 of title 5, United States Code; and (2) the term employee has the meaning given such term in section 2105 of title 5, United States Code. 3. Period of contempt of Congress described (a) Period Described For purposes of this Act, a period of contempt of Congress is, with respect to an officer or employee of the Federal Government, any of the following: (1) The period which begins on the date on which a resolution holding the officer or employee in contempt is adopted by the House of Representatives or Senate and ends on the date on which a resolution revoking such contempt is adopted by the House or Senate (as the case may be). (2) The period which begins on the date on which a statement of contempt described in subsection (b) is filed in the House of Representatives or Senate with respect to the officer or employee and which ends on the date on which a statement withdrawing such statement of contempt is filed with the House or Senate (as the case may be). (b) Statement of Contempt Described In this Act, a statement of contempt is, with respect to an individual, a statement of fact which has been filed with the President of the Senate or the Speaker of the House of Representatives under section 104 of the Revised Statutes ( 2 U.S.C. 194 ) that the individual has failed to appear, testify, produce information, or answer pertinent questions when summoned by Congress or a committee of Congress.
I 113th CONGRESS 2d Session H. R. 4448 IN THE HOUSE OF REPRESENTATIVES April 10, 2014 Mr. Pittenger (for himself, Mr. Pitts , Mr. Denham , Mr. Southerland , Mr. Burgess , Mr. Weber of Texas , and Mr. Huizenga of Michigan ) introduced the following bill; which was referred to the Committee on Foreign Affairs A BILL To direct the President to suspend assistance to foreign countries that fail to use INTERPOL’s Stolen and Lost Travel Documents database for purposes of determining accuracy of passports of prospective passengers on commercial flights.

1. Short title This Act may be cited as the Safe Skies Act of 2014 . 2. Suspension of assistance to foreign countries that fail to use INTERPOL’s Stolen and Lost Travel Documents database (a) Suspension The President shall suspend assistance for a fiscal year to a foreign country that is identified in the report submitted to Congress under subsection (b) with respect to the immediately preceding fiscal year. (b) Report Not later than September 1 of each fiscal year, the President shall submit to Congress a report that identifies each foreign country the government of which the President determines failed to use the Stolen and Lost Travel Documents (SLTD) database of the International Criminal Police Organization (INTERPOL) for purposes of determining accuracy of passports of prospective passengers on commercial flights during such fiscal year. (c) Waiver The President may waive the limitation under subsection (a) in whole or in part with respect to a foreign country if— (1) the President determines and certifies to Congress that it is in the national security interests of the United States to do so; and (2) such determination is approved by an Act of Congress. (d) Effective date and applicability (1) Effective date This section takes effect on the date of the enactment of this Act and applies in accordance with the provisions of paragraph (2). (2) Applicability Subsection (a) applies beginning with the third fiscal year that begins after the date of the enactment of this Act and subsection (b) applies beginning with the second fiscal year that begins after the date of the enactment of this Act.
I 113th CONGRESS 2d Session H. R. 4449 IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Trafficking Victims Protection Act of 2000 to expand the training for Federal Government personnel related to trafficking in persons, and for other purposes.

1. Short title This Act may be cited as the Human Trafficking Prevention Act . 2. Expanded training relating to trafficking in persons Section 105(c)(4) of the Trafficking Victims Protection Act of 2000 ( 22 U.S.C. 7105(c)(4) ) is amended— (1) by inserting , including members of the Service (as such term is defined in section 103 of the Foreign Service Act of 1980 ( 22 U.S.C. 3903 )) after Department of State ; and (2) by adding at the end the following: Training under this paragraph shall include, at a minimum, the following: (A) A distance learning course on trafficking-in-persons issues and the Department of State’s obligations under this Act, targeted for embassy reporting officers, regional bureaus’ trafficking-in-persons coordinators, and their superiors. (B) Specific trafficking-in-persons briefings for all ambassadors and deputy chiefs of mission before such individuals depart for their posts. (C) At least annual reminders to all such personnel, including appropriate personnel from other Federal departments and agencies, at each diplomatic or consular post of the Department of State located outside the United States of key problems, threats, methods, and warning signs of trafficking in persons specific to the country or jurisdiction in which each such post is located, and appropriate procedures to report information that any such personnel may acquire about possible cases of trafficking in persons. .

Passed the House of Representatives July 23, 2014. Karen L. Haas, Clerk.
I 113th CONGRESS 2d Session H. R. 4449 IN THE HOUSE OF REPRESENTATIVES April 10, 2014 Mr. Sean Patrick Maloney of New York introduced the following bill; which was referred to the Committee on Foreign Affairs A BILL To amend the Trafficking Victims Protection Act of 2000 to expand the training for Federal Government personnel related to trafficking in persons, and for other purposes.

1. Short title This Act may be cited as the Human Trafficking Prevention Act . 2. Expanded training relating to trafficking in persons Section 105(c)(4) of the Trafficking Victims Protection Act of 2000 ( 22 U.S.C. 7105(c)(4) ) is amended— (1) by inserting , including members of the Service (as such term is defined in section 103 of the Foreign Service Act of 1980 ( 22 U.S.C. 3903 )) after Department of State ; and (2) by adding at the end the following: Training under this paragraph shall include, at a minimum, the following: (A) A distance learning course on trafficking-in-persons issues and the Department of State’s obligations under this Act, targeted for embassy reporting officers, regional bureaus’ trafficking-in-persons coordinators, and their superiors. (B) Specific trafficking-in-persons briefings for all ambassadors and deputy chiefs of mission before such individuals depart for their posts. (C) At least annual reminders to all such personnel, including appropriate personnel from other Federal departments and agencies, at each diplomatic or consular post of the Department of State located outside the United States of key problems, threats, methods, and warning signs of trafficking in persons specific to the country or jurisdiction in which each such post is located, and appropriate procedures to report information that any such personnel may acquire about possible cases of trafficking in persons. .
IIB 113th CONGRESS 2d Session H. R. 4449 IN THE SENATE OF THE UNITED STATES July 24, 2014 Received; read twice and referred to the Committee on Foreign Relations AN ACT To amend the Trafficking Victims Protection Act of 2000 to expand the training for Federal Government personnel related to trafficking in persons, and for other purposes.

1. Short title This Act may be cited as the Human Trafficking Prevention Act . 2. Expanded training relating to trafficking in persons Section 105(c)(4) of the Trafficking Victims Protection Act of 2000 ( 22 U.S.C. 7105(c)(4) ) is amended— (1) by inserting , including members of the Service (as such term is defined in section 103 of the Foreign Service Act of 1980 ( 22 U.S.C. 3903 )) after Department of State ; and (2) by adding at the end the following: Training under this paragraph shall include, at a minimum, the following: (A) A distance learning course on trafficking-in-persons issues and the Department of State’s obligations under this Act, targeted for embassy reporting officers, regional bureaus’ trafficking-in-persons coordinators, and their superiors. (B) Specific trafficking-in-persons briefings for all ambassadors and deputy chiefs of mission before such individuals depart for their posts. (C) At least annual reminders to all such personnel, including appropriate personnel from other Federal departments and agencies, at each diplomatic or consular post of the Department of State located outside the United States of key problems, threats, methods, and warning signs of trafficking in persons specific to the country or jurisdiction in which each such post is located, and appropriate procedures to report information that any such personnel may acquire about possible cases of trafficking in persons. .

Passed the House of Representatives July 23, 2014. Karen L. Haas, Clerk
IB 113th CONGRESS 2d Session H. R. 4453 IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains of S corporations.

1. Short title This Act may be cited as the S Corporation Permanent Tax Relief Act of 2014 . 2. Reduced recognition period for built-in gains of S corporations made permanent (a) In general Paragraph (7) of section 1374(d) of the Internal Revenue Code of 1986 is amended to read as follows: (7) Recognition period (A) In general The term recognition period means the 5-year period beginning with the 1st day of the 1st taxable year for which the corporation was an S corporation. For purposes of applying this section to any amount includible in income by reason of distributions to shareholders pursuant to section 593(e), the preceding sentence shall be applied without regard to the phrase 5-year . (B) Installment sales If an S corporation sells an asset and reports the income from the sale using the installment method under section 453, the treatment of all payments received shall be governed by the provisions of this paragraph applicable to the taxable year in which such sale was made. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2013. 3. Permanent rule regarding basis adjustment to stock of S corporations making charitable contributions of property (a) In general Section 1367(a)(2) of the Internal Revenue Code of 1986 is amended by striking the last sentence. (b) Effective date The amendment made by this section shall apply to contributions made in taxable years beginning after December 31, 2013. 4. Budgetary effects (a) Statutory Pay-As-You-Go Scorecards The budgetary effects of this Act shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010. (b) Senate PAYGO Scorecards The budgetary effects of this Act shall not be entered on any PAYGO scorecard maintained for purposes of section 201 of S. Con. Res. 21 (110th Congress).

Passed the House of Representatives June 12, 2014. Karen L. Haas, Clerk.
I 113th CONGRESS 2d Session H. R. 4453 IN THE HOUSE OF REPRESENTATIVES April 10, 2014 Mr. Reichert (for himself and Mr. Kind ) 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 make permanent the reduced recognition period for built-in gains of S corporations.

1. Reduced recognition period for built-in gains of S corporations made permanent (a) In general Paragraph (7) of section 1374(d) of the Internal Revenue Code of 1986 is amended to read as follows: (7) Recognition period (A) In general The term recognition period means the 5-year period beginning with the 1st day of the 1st taxable year for which the corporation was an S corporation. For purposes of applying this section to any amount includible in income by reason of distributions to shareholders pursuant to section 593(e), the preceding sentence shall be applied without regard to the phrase 5-year . (B) Installment sales If an S corporation sells an asset and reports the income from the sale using the installment method under section 453, the treatment of all payments received shall be governed by the provisions of this paragraph applicable to the taxable year in which such sale was made. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2013.
II Calendar No. 433 113th CONGRESS 2d Session H. R. 4453 IN THE SENATE OF THE UNITED STATES June 16, 2014 Received; read the first time June 17, 2014 Read the second time and placed on the calendar AN ACT To amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains of S corporations.

1. Short title This Act may be cited as the S Corporation Permanent Tax Relief Act of 2014 . 2. Reduced recognition period for built-in gains of S corporations made permanent (a) In general Paragraph (7) of section 1374(d) of the Internal Revenue Code of 1986 is amended to read as follows: (7) Recognition period (A) In general The term recognition period means the 5-year period beginning with the 1st day of the 1st taxable year for which the corporation was an S corporation. For purposes of applying this section to any amount includible in income by reason of distributions to shareholders pursuant to section 593(e), the preceding sentence shall be applied without regard to the phrase 5-year . (B) Installment sales If an S corporation sells an asset and reports the income from the sale using the installment method under section 453, the treatment of all payments received shall be governed by the provisions of this paragraph applicable to the taxable year in which such sale was made. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2013. 3. Permanent rule regarding basis adjustment to stock of S corporations making charitable contributions of property (a) In general Section 1367(a)(2) of the Internal Revenue Code of 1986 is amended by striking the last sentence. (b) Effective date The amendment made by this section shall apply to contributions made in taxable years beginning after December 31, 2013. 4. Budgetary effects (a) Statutory Pay-As-You-Go Scorecards The budgetary effects of this Act shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010. (b) Senate PAYGO Scorecards The budgetary effects of this Act shall not be entered on any PAYGO scorecard maintained for purposes of section 201 of S. Con. Res. 21 (110th Congress).

Passed the House of Representatives June 12, 2014. Karen L. Haas, Clerk

June 17, 2014 Read the second time and placed on the calendar
IB Union Calendar No. 317 113th CONGRESS 2d Session H. R. 4453 [Report No. 113–429] IN THE HOUSE OF REPRESENTATIVES April 10, 2014 Mr. Reichert (for himself and Mr. Kind ) introduced the following bill; which was referred to the Committee on Ways and Means May 2, 2014 Additional sponsor: Mr. Reed May 2, 2014 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed Strike out all after the enacting clause and insert the part printed in italic A BILL To amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains of S corporations.

1. Reduced recognition period for built-in gains of S corporations made permanent (a) In general Paragraph (7) of section 1374(d) of the Internal Revenue Code of 1986 is amended to read as follows: (7) Recognition period (A) In general The term recognition period means the 5-year period beginning with the 1st day of the 1st taxable year for which the corporation was an S corporation. For purposes of applying this section to any amount includible in income by reason of distributions to shareholders pursuant to section 593(e), the preceding sentence shall be applied without regard to the phrase 5-year . (B) Installment sales If an S corporation sells an asset and reports the income from the sale using the installment method under section 453, the treatment of all payments received shall be governed by the provisions of this paragraph applicable to the taxable year in which such sale was made. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2013.

1. Short title This Act may be cited as the Permanent S Corporation Built-in Gains Recognition Period Act of 2014 . 2. Reduced recognition period for built-in gains of S corporations made permanent (a) In general Paragraph (7) of section 1374(d) of the Internal Revenue Code of 1986 is amended to read as follows: (7) Recognition period (A) In general The term recognition period means the 5-year period beginning with the 1st day of the 1st taxable year for which the corporation was an S corporation. For purposes of applying this section to any amount includible in income by reason of distributions to shareholders pursuant to section 593(e), the preceding sentence shall be applied without regard to the phrase 5-year . (B) Installment sales If an S corporation sells an asset and reports the income from the sale using the installment method under section 453, the treatment of all payments received shall be governed by the provisions of this paragraph applicable to the taxable year in which such sale was made. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2013.

May 2, 2014 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed
I 113th CONGRESS 2d Session H. R. 4454 IN THE HOUSE OF REPRESENTATIVES April 10, 2014 Mr. Reichert (for himself and Mr. Kind ) 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 make permanent certain rules regarding basis adjustments to stock of S corporations making charitable contributions of property.

1. Permanent rule regarding basis adjustment to stock of S corporations making charitable contributions of property (a) In general Section 1367(a)(2) of the Internal Revenue Code of 1986 is amended by striking the last sentence. (b) Effective date The amendment made by this section shall apply to contributions made in taxable years beginning after December 31, 2013.
IB Union Calendar No. 318 113th CONGRESS 2d Session H. R. 4454 [Report No. 113–430] IN THE HOUSE OF REPRESENTATIVES April 10, 2014 Mr. Reichert (for himself and Mr. Kind ) introduced the following bill; which was referred to the Committee on Ways and Means May 2, 2014 Additional sponsor: Mr. Reed May 2, 2014 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed Strike out all after the enacting clause and insert the part printed in italic A BILL To amend the Internal Revenue Code of 1986 to make permanent certain rules regarding basis adjustments to stock of S corporations making charitable contributions of property.

1. Permanent rule regarding basis adjustment to stock of S corporations making charitable contributions of property (a) In general Section 1367(a)(2) of the Internal Revenue Code of 1986 is amended by striking the last sentence. (b) Effective date The amendment made by this section shall apply to contributions made in taxable years beginning after December 31, 2013.

1. Short title This Act may be cited as the Permanent S Corporation Charitable Contributions Act of 2014 . 2. Permanent rule regarding basis adjustment to stock of S corporations making charitable contributions of property (a) In general Section 1367(a)(2) of the Internal Revenue Code of 1986 is amended by striking the last sentence. (b) Effective date The amendment made by this section shall apply to contributions made in taxable years beginning after December 31, 2013.

May 2, 2014 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed
I 113th CONGRESS 2d Session H. R. 4456 IN THE HOUSE OF REPRESENTATIVES April 10, 2014 Mr. George Miller of California (for himself, Mr. Costa , Mr. McNerney , Ms. Matsui , Mr. Garamendi , Mr. Thompson of California , Ms. Eshoo , Mr. Huffman , Mrs. Napolitano , and Mr. Waxman ) introduced the following bill; which was referred to the Committee on Natural Resources A BILL To determine the feasibility of additional agreements for long-term use of existing or expanded non-Federal storage and conveyance facilities to augment Federal water supply, ecosystem, and operational flexibility benefits in certain areas, and for other purposes.

1. Pilot program In order to determine the feasibility of agreements for long-term use of existing or expanded non-Federal storage and conveyance facilities to augment Federal water supply, ecosystem, and operational flexibility benefits, not later than 6 months after the date of the enactment of this Act, the Secretary of the Interior shall enter into cooperative agreements with non-Federal entities to provide replacement water supplies for drought relief for Central Valley Project contractors, units of the National Wildlife Refuge System, State wildlife areas and private wetland area. Agreements under this section shall— (1) include the purchase of storage capacity in non-Federal facilities from willing sellers; and (2) provide reimbursement for the temporary use of available capacity in existing above-ground, off-stream storage, and associated conveyance facilities owned by local water agencies. 2. Report Not later than 2 years after the date of the enactment of this Act, the Secretary of the Interior shall complete a report on the feasibility of the agreements described in section 1 for long-term use of existing or expanded non-Federal storage and conveyance facilities to augment Federal water supply, ecosystem, and operational flexibility benefits. The report shall be made available to the Chief of the National Wildlife Refuge System and Central Valley Project contractors.
IB 113th CONGRESS 2d Session H. R. 4457 IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to permanently extend increased expensing limitations, and for other purposes.

1. Short title This Act may be cited as the America’s Small Business Tax Relief Act of 2014 . 2. Expensing certain depreciable business assets for small business (a) In general (1) Dollar limitation Paragraph (1) of section 179(b) of the Internal Revenue Code of 1986 is amended by striking shall not exceed— and all that follows and inserting shall not exceed $500,000. . (2) Reduction in limitation Paragraph (2) of section 179(b) of such Code is amended by striking exceeds— and all that follows and inserting exceeds $2,000,000. . (b) Computer software Clause (ii) of section 179(d)(1)(A) of such Code is amended by striking , to which section 167 applies, and which is placed in service in a taxable year beginning after 2002 and before 2014 and inserting and to which section 167 applies . (c) Election Paragraph (2) of section 179(c) of such Code is amended— (1) by striking may not be revoked and all that follows through and before 2014 , and (2) by striking irrevocable in the heading thereof. (d) Air conditioning and heating units Paragraph (1) of section 179(d) of such Code is amended by striking and shall not include air conditioning or heating units . (e) Qualified real property Subsection (f) of section 179 of such Code is amended— (1) by striking beginning in 2010, 2011, 2012, or 2013 in paragraph (1), and (2) by striking paragraphs (3) and (4). (f) Inflation adjustment Subsection (b) of section 179 of such Code is amended by adding at the end the following new paragraph: (6) Inflation adjustment (A) In general In the case of any taxable year beginning after 2014, the dollar amounts in paragraphs (1) and (2) shall each be increased by an amount equal to— (i) such dollar amount, multiplied by (ii) the cost-of-living adjustment determined under section 1(c)(2)(A) for such calendar year, determined by substituting calendar year 2013 for calendar year 2012 in clause (ii) thereof. (B) Rounding The amount of any increase under subparagraph (A) shall be rounded to the nearest multiple of $10,000. . (g) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2013. 3. Budgetary effects (a) Statutory Pay-As-You-Go Scorecards The budgetary effects of this Act shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010. (b) Senate PAYGO Scorecards The budgetary effects of this Act shall not be entered on any PAYGO scorecard maintained for purposes of section 201 of S. Con. Res. 21 (110th Congress).

Passed the House of Representatives June 12, 2014. Karen L. Haas, Clerk.
I 113th CONGRESS 2d Session H. R. 4457 IN THE HOUSE OF REPRESENTATIVES April 10, 2014 Mr. Tiberi (for himself, Mr. Kind , Mr. Young of Indiana , Mr. Neal , Mr. Gerlach , Mr. Danny K. Davis of Illinois , and Mr. Schock ) 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 permanently extend increased expensing limitations, and for other purposes.

1. Short title This Act may be cited as the America’s Small Business Tax Relief Act of 2014 . 2. Expensing certain depreciable business assets for small business (a) In general (1) Dollar limitation Paragraph (1) of section 179(b) of the Internal Revenue Code of 1986 is amended by striking shall not exceed— and all that follows and inserting shall not exceed $500,000. . (2) Reduction in limitation Paragraph (2) of section 179(b) of such Code is amended by striking exceeds— and all that follows and inserting exceeds $2,000,000. . (b) Computer software Clause (ii) of section 179(d)(1)(A) of such Code is amended by striking , to which section 167 applies, and which is placed in service in a taxable year beginning after 2002 and before 2014 and inserting and to which section 167 applies . (c) Election Paragraph (2) of section 179(c) of such Code is amended— (1) by striking may not be revoked and all that follows through and before 2014 , and (2) by striking irrevocable in the heading thereof. (d) Air conditioning and heating units Paragraph (1) of section 179(d) of such Code is amended by striking and shall not include air conditioning or heating units . (e) Qualified real property Section 179(f) of such Code is amended— (1) by striking beginning in 2010, 2011, 2012, or 2013 in paragraph (1), and (2) by striking paragraphs (3) and (4). (f) Inflation adjustment Subsection (b) of section 179 of such Code is amended by adding at the end the following new paragraph: (6) Inflation adjustment (A) In general In the case of any taxable year beginning after 2014, the dollar amounts in paragraphs (1) and (2) shall each be increased by an amount equal to— (i) such dollar amount, multiplied by (ii) the cost-of-living adjustment determined under section 1(c)(2)(A) for such calendar year, determined by substituting calendar year 2013 for calendar year 2012 in clause (ii) thereof. (B) Rounding The amount of any increase under subparagraph (A) shall be rounded to the nearest multiple of $10,000. . (g) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2013.
II Calendar No. 434 113th CONGRESS 2d Session H. R. 4457 IN THE SENATE OF THE UNITED STATES June 16, 2014 Received; read the first time June 17, 2014 Read the second time and placed on the calendar AN ACT To amend the Internal Revenue Code of 1986 to permanently extend increased expensing limitations, and for other purposes.

1. Short title This Act may be cited as the America’s Small Business Tax Relief Act of 2014 . 2. Expensing certain depreciable business assets for small business (a) In general (1) Dollar limitation Paragraph (1) of section 179(b) of the Internal Revenue Code of 1986 is amended by striking shall not exceed— and all that follows and inserting shall not exceed $500,000. . (2) Reduction in limitation Paragraph (2) of section 179(b) of such Code is amended by striking exceeds— and all that follows and inserting exceeds $2,000,000. . (b) Computer software Clause (ii) of section 179(d)(1)(A) of such Code is amended by striking , to which section 167 applies, and which is placed in service in a taxable year beginning after 2002 and before 2014 and inserting and to which section 167 applies . (c) Election Paragraph (2) of section 179(c) of such Code is amended— (1) by striking may not be revoked and all that follows through and before 2014 , and (2) by striking irrevocable in the heading thereof. (d) Air conditioning and heating units Paragraph (1) of section 179(d) of such Code is amended by striking and shall not include air conditioning or heating units . (e) Qualified real property Subsection (f) of section 179 of such Code is amended— (1) by striking beginning in 2010, 2011, 2012, or 2013 in paragraph (1), and (2) by striking paragraphs (3) and (4). (f) Inflation adjustment Subsection (b) of section 179 of such Code is amended by adding at the end the following new paragraph: (6) Inflation adjustment (A) In general In the case of any taxable year beginning after 2014, the dollar amounts in paragraphs (1) and (2) shall each be increased by an amount equal to— (i) such dollar amount, multiplied by (ii) the cost-of-living adjustment determined under section 1(c)(2)(A) for such calendar year, determined by substituting calendar year 2013 for calendar year 2012 in clause (ii) thereof. (B) Rounding The amount of any increase under subparagraph (A) shall be rounded to the nearest multiple of $10,000. . (g) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2013. 3. Budgetary effects (a) Statutory Pay-As-You-Go Scorecards The budgetary effects of this Act shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010. (b) Senate PAYGO Scorecards The budgetary effects of this Act shall not be entered on any PAYGO scorecard maintained for purposes of section 201 of S. Con. Res. 21 (110th Congress).

Passed the House of Representatives June 12, 2014. Karen L. Haas, Clerk

June 17, 2014 Read the second time and placed on the calendar
I 113th CONGRESS 2d Session H. R. 4458 IN THE HOUSE OF REPRESENTATIVES April 10, 2014 Mr. McCarthy of California introduced the following bill; which was referred to the Committee on Natural Resources A BILL To make permanent the withdrawal and reservation of public land previously withdrawn and reserved to support the operations of Naval Air Weapons Station China Lake, California, and to provide for the withdrawal and reservation of additional public land.

1. Short title This Act may be cited as the Naval Air Weapons Station China Lake Security Enhancement Act . 2. Withdrawal and reservation of public land for Naval Air Weapons Station China Lake, California (a) Permanent withdrawal and reservation Section 2979 of the Military Construction Authorization Act for Fiscal Year 2014 (division B of Public Law 113–66 ; 127 Stat. __) is amended to read as follows: 2979. Permanent withdrawal and reservation The withdrawal and reservation of public land made by section 2971 shall not terminate, except pursuant to— (1) an election and determination by the Secretary of the Navy to relinquish the land under section 2922; or (2) a transfer by the Secretary of the Interior of permanent administrative jurisdiction over the land to the Secretary of the Navy. . (b) Withdrawal and reservation of additional public land Section 2971(b) of the Military Construction Authorization Act for Fiscal Year 2014 (division B of Public Law 113–66 ; 127 Stat. __) is amended— (1) by striking The public land and inserting the following: (1) Initial withdrawal The public land ; and (2) by adding at the end the following new paragraph: (2) Additional withdrawal The public land (including interests in land) referred to in subsection (a) also includes the approximately 7,546 acres of public land (including interests in land) known as the Cuddeback Lake Air Force Range, as described in section 2 of Public Law 88–46 (77 Stat. 70), and an additional approximately 18,933 acres of public land in San Bernardino County, California, as generally depicted on the map entitled Cuddeback Land Area and dated April 1, 2014, and filed in accordance with section 2912, except that the withdrawal area specifically excludes any public land included within the Grass Valley Wilderness and all private lands otherwise located within the boundaries of the withdrawal area. The Secretary of the Navy shall ensure that the owners of the excluded private land continue to have reasonable access to their private land. .
I 113th CONGRESS 2d Session H. R. 4460 IN THE HOUSE OF REPRESENTATIVES April 10, 2014 Mr. Honda (for himself, Mr. Ellison , Mr. Peters of California , Mr. Loebsack , Mr. Lowenthal , Ms. Lofgren , Ms. Meng , and Mr. Moran ) introduced the following bill; which was referred to the Committee on the Judiciary A BILL To amend the Immigration and Nationality Act to repeal the sunset of the special immigrant nonminister religious worker program.

1. Special immigrant nonminister religious worker program Section 101(a)(27)(C)(ii) of the Immigration and Nationality Act ( 8 U.S.C. 1101(a)(27)(C)(ii) ) is amended in subclauses (II) and (III) by striking before September 30, 2015, both places such term appears.
I 113th CONGRESS 2d Session H. R. 4462 IN THE HOUSE OF REPRESENTATIVES April 10, 2014 Mrs. Beatty (for herself, Mr. Stivers , Mr. Hinojosa , Ms. Waters , Mrs. Carolyn B. Maloney of New York , Mr. Clay , Mr. Meeks , Mr. Rangel , Ms. Fudge , Mr. Gutiérrez , Ms. Linda T. Sánchez of California , Mr. Cárdenas , Ms. Sewell of Alabama , Mr. Connolly , Mr. Heck of Washington , Mr. Swalwell of California , Ms. Lee of California , Ms. Jackson Lee , Ms. Eddie Bernice Johnson of Texas , Ms. Edwards , Mr. Ryan of Ohio , and Mr. Johnson of Georgia ) introduced the following bill; which was referred to the Committee on Financial Services A BILL To require the Secretary of Housing and Urban Development to discount FHA single-family mortgage insurance premium payments for first-time homebuyers who complete a financial literacy housing counseling program.

1. Short title This Act may be cited as the Housing Financial Literacy Act of 2014 . 2. Discount on mortgage insurance premium payments for first-time homebuyers who complete financial literacy housing counseling programs The second sentence of subparagraph (A) of section 203(c)(2) of the National Housing Act (12 U.S.C. 1709(c)(2)(A)) is amended by striking not exceed 2.75 percent of the amount of the original insured principal obligation of the mortgage and inserting be 25 basis points lower than the premium payment amount established by the Secretary under the first sentence of this subparagraph .