In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

[Q]: SECTION 1. REDUCTION IN LIMITATION AMOUNT APPLICABLE TO CONTRIBUTIONS 
              BY A MULTICANDIDATE POLITICAL COMMITTEE TO A HOUSE OF 
              REPRESENTATIVES CANDIDATE.

    Section 315(a)(2)(A) of the Federal Election Campaign Act of 1971 
(2 U.S.C. 441a(a)(2)(A)) is amended by inserting after ``$5,000'' the 
following: ``, except that in the case of an election for the office of 
Representative in, or Delegate or Resident Commissioner to, the 
Congress, the limitation shall be $1,000.''.

SEC. 2. PROHIBITION ON HOUSE OF REPRESENTATIVES GENERAL ELECTION 
              CONTRIBUTIONS IN NONELECTION YEARS.

    Section 315 of the Federal Election Campaign Act of 1971 (2 U.S.C. 
441a) is amended by adding at the end the following new subsection:
    ``(i) A candidate for the office of Representative in, or Delegate 
or Resident Commissioner to, the Congress may not solicit or accept any 
contribution in an odd-numbered year with respect to a general election 
for such office or any primary election relating to the general 
election.''.

SEC. 3. BAN ON SOFT MONEY.

    (a) In General.--Title III of the Federal Election Campaign Act of 
1971 (2 U.S.C. 431 et seq.) is amended by adding at the end the 
following new section:

  ``limitations and reporting requirements for amounts paid for mixed 
                          political activities

    ``Sec. 323. (a) Any payment by the national committee of a 
political party or a State committee of a political party for a mixed 
political activity--
            ``(1) shall be subject to limitation and reporting under 
        this Act as if such payment were an expenditure; and
            ``(2) may be paid only from an account that is subject to 
        the requirements of this Act.
    ``(b) As used in this section, the term `mixed political activity' 
means, with respect to a payment by the national committee of a 
political party or a State committee of a political party, an activity, 
such as a voter registration program, a get-out-the-vote drive, or 
general political advertising, that is both (1) for the purpose of 
influencing an election for Federal office, and (2) for any purpose 
unrelated to influencing an election for Federal office.''.
    (b) Repeal of Building Fund Exception to the Definition of the Term 
``Contribution''.--Section 301(8)(B) of the Federal Election Campaign 
Act of 1971 (2 U.S.C. 431(8)(B)) is amended--
            (1) by striking out clause (viii); and
            (2) by redesignating clauses (ix) through (xiv) as clauses 
        (viii) through (xiii), respectively.

SEC. 4. VOLUNTARY EXPENDITURE LIMITATION FOR HOUSE OF REPRESENTATIVES 
              ELECTIONS.

    Section 315 of the Federal Election Campaign Act of 1971 (2 U.S.C. 
441a), as amended by section 2, is further amended by adding at the end 
the following new subsection:
    ``(j) In such form and manner as the Commission may prescribe, each 
candidate for the office of Representative in, or Delegate or Resident 
Commissioner to, the Congress in a general election or a primary 
election for such office shall be given the opportunity to comply with 
a voluntary expenditure limitation of $500,000 with respect to the 
general election and any primary election relating to the general 
election. In the case of a candidate who declines to comply with the 
voluntary limitation, the limitation under subsection (a)(1)(A) shall 
be $250.''.

SEC. 5. HOUSE OF REPRESENTATIVES ELECTION LIMITATION ON CONTRIBUTIONS 
              FROM PERSONS OTHER THAN IN-STATE RESIDENTS.

    Section 315 of the Federal Election Campaign Act of 1971 (2 U.S.C. 
441a), as amended by sections 2 and 4, is further amended by adding at 
the end the following new subsection:
    ``(k)(1) A candidate for the office of Representative in, or 
Delegate or Resident Commissioner to, the Congress may not, with 
respect to a reporting period for an election, accept contributions 
from persons other than in-State residents totaling in excess of one-
half of the total of contributions accepted with respect to the 
reporting period.
    ``(2) As used in this subsection, the term `in-State resident' 
means an individual who resides in the State in which the congressional 
district involved is located.''.

SEC. 6. PROHIBITION OF FRANKED MASS MAILINGS BY MEMBERS OF THE HOUSE OF 
              REPRESENTATIVES IN ELECTION YEARS.

    Notwithstanding any other provision of law, or any rule or other 
authority, a Member of the House of Representatives may not make any 
franked mass mailing in an even-numbered year. As used in this 
section--
            (1) the term ``mass mailing'' has the meaning given that 
        term in section 3210 of title 39, United States Code; and
            (2) the term ``Member of the House of Representatives'' 
        means a Representative in, or a Delegate or Resident 
        Commissioner to, the Congress.

SEC. 7. ELIMINATION OF CARRY-OVER OF CAMPAIGN FUNDS BETWEEN HOUSE OF 
              REPRESENTATIVES ELECTIONS.

    Section 315 of the Federal Election Campaign Act of 1971 (2 U.S.C. 
441a), as amended by sections 2, 4, and 5, is further amended by adding 
at the end the following new subsection:
    ``(l) Notwithstanding any other provision of this Act, if after 
satisfying all financial obligations with respect to a general election 
and any primary election relating to the general election, a candidate 
for the office of Representative in, or Delegate or Resident 
Commissioner to, the Congress has a campaign account balance, the 
candidate shall return the excess funds to contributors or, at the 
option of the candidate, donate the excess funds to charity. No excess 
funds may be carried forward or used for any other purpose.''.
[A]: Amends the Federal Election Campaign Act of 1971 to reduce the amount of contributions that a multicandidate political committee (PAC) may make to a House of Representatives candidate. 
Prohibits House general election contributions in nonelection years. 
Sets forth:  (1) limitations and reporting requirements for amounts paid for mixed political activities ("soft money"); (2) voluntary expenditure limitations for House elections; and (3) House contribution limitations from persons other than in-State residents. 
Prohibits election-year franked mass mailings by House members. 
Requires House members to return or give to charity unused campaign funds.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Columbia River Habitat Protection 
and Recreational Access Act of 1997''.

SEC. 2. FINDINGS.

    The Congress makes the following findings:
            (1) The 51-mile stretch of the Columbia River, known as the 
        ``Hanford Reach'', provides 80 percent of the fall Chinook 
        salmon in the river system, critical habitat for wildlife, a 
        high-quality waterfowl sanctuary, as well as numerous scenic, 
        historic, and recreational opportunities for the public.
            (2) In 1996 Congress, through Public Law 104-333, 
        prohibited damming, dredging, channeling, or other such 
        activities along the Hanford Reach in order to help preserve 
        and protect the unique environmental benefits of the region.
            (3) The lands surrounding the Hanford Reach area of the 
        Columbia River, Washington, should be properly managed in order 
        to protect plant, fish, wildlife, cultural, recreational, and 
        scenic resources, while preserving access to these lands.
            (4) Recognizing the unique and pristine values of the area, 
        local citizens in cooperation with Federal and State 
        authorities have developed a comprehensive protection plan 
        which has enhanced salmon habitat along the Hanford Reach. This 
        plan, known as the Vernita Bar Agreement, has preserved the 
        free flowing, riparian character of the Hanford Reach, and 
        serves as a blueprint for further successful management along 
        the Columbia River.
            (5) Although dozens of local, State, and Federal 
        environmental protection and management laws and regulations 
        exist for the Hanford Reach, management efforts can be better 
        integrated and can lead to more efficient use of public 
        resources and improved habitat and recreation management.
            (6) Several of the areas adjacent to the Hanford Reach of 
        the Columbia River, including lands known as the Wahluke Slope, 
        currently owned by the United States, have been extensively 
        studied and reviewed through environmental impact statements 
        and have been declared environmentally sound and certified 
        suitable for conveyance.
            (7) Inasmuch as Federal financial resources are 
        constrained, joint partnerships among Federal, State, and local 
        entities can provide long-term habitat and wildlife management, 
        maintain recreational opportunities, and develop a responsible 
        and environmentally sound local land use plan for the region.
            (8) The people and the governments of Benton, Franklin, 
        Grant, and Adams Counties desire to enter into such a 
        partnership with the State of Washington and the United States 
        to ensure the continued protection of plant, fish, wildlife, 
        cultural, recreational, and scenic resources on the lands 
        surrounding the Hanford Reach.
            (9) Such a cooperative partnership will provide a forum for 
        public input from the entire region and ensure the long-term 
        protection of the river as wild, scenic, and accessible.
            (10) Congress recommends the formation of a commission, of 
        which a majority of the members of such a commission represent 
        the local entities, to ensure that the above goals are achieved 
        and to maintain maximum involvement by the citizens of Benton, 
        Franklin, Grant, and Adams Counties.

SEC. 3. DEFINITIONS.

    For purposes of this Act--
            (1) the term ``Secretary'' means the Secretary of Energy;
            (2) the term ``Hanford Works'' means the property 
        represented as ``Department of Energy'' under the Land Status 
        Legend on the Bureau of Land Management topographic map of 
        Priest Rapids, Washington, Edition-1991; and
            (3) the term ``Commission'' means the Hanford Reach 
        Protection and Management Commission.

SEC. 4. GENERAL AUTHORITY; PROPERTY DESCRIPTIONS.

    (a) Authority.--As soon as practicable after the date of the 
enactment of this Act, the Secretary for no consideration shall convey 
to the governmental entities referred to in subsection (b) all right, 
title, and interest of the United States in and to the properties 
described in subsection (b).
    (b) Conveyances.--
            (1) State of washington.--The Secretary shall convey to the 
        State of Washington the property that consists of the portion 
        of the Hanford Works that runs along both banks of the Columbia 
        River and lies within the one quarter mile to the north of the 
        mean high water mark on the north bank of the Columbia River, 
        and that lies within the one quarter mile to the south of the 
        mean high water mark on the south bank of the Columbia River.
            (2) Adams county, washington.--The Secretary shall convey 
        to Adams County, Washington, the property that consists of the 
        portion of the Hanford Works that lies within Adams County, 
        Washington.
            (3) Grant county, washington.--The Secretary shall convey 
        to Grant County, Washington, the property that consists of the 
        portion of the Hanford Works that lies within Grant County, 
        Washington, to the north of the Columbia River and that is not 
        part of the conveyance made pursuant to paragraph (1) of this 
        subsection.
            (4) Franklin county, washington.--The Secretary shall 
        convey to Franklin County, Washington, the property that 
        consists of the portion of Hanford Works that lies within 
        Franklin County, Washington, to the north of the Columbia River 
        and that is not part of the conveyance made pursuant to 
        paragraph (1) of this subsection.
            (5) Additional properties.--In addition to properties 
        described in paragraphs (1) through (4), the Secretary may 
        convey to a State or local government referred to in paragraphs 
        (1) through (4) such property within the Hanford Works as the 
        Secretary and the State or local government agree is 
        appropriate to carry out this Act.

SEC. 5. TERMS AND CONDITIONS.

    (a) Special Rules for State of Washington.--
            (1) Environmental safety.--The conveyance made under 
        section 4(b)(1) shall be made only after the Administrator of 
        the Environmental Protection Agency certifies to the Secretary 
        that--
                    (A) the properties described in section 4(b)(1) are 
                clean of hazardous, toxic, or radioactive materials or 
                substances;
                    (B) all corrective, remedial, or response actions 
                have been completed; and
                    (C) all obligations of the Secretary at the Hanford 
                Nuclear Reservation under the Comprehensive 
                Environmental Response, Compensation, and Liability Act 
                of 1980 (42 U.S.C. 9601 et seq.) and other applicable 
                laws have been fulfilled.
            (2) Federal leaseholds.--Any leasehold interest by any 
        agency of the United States on lands described under section 
        4(b) shall terminate upon enactment of this Act, and such 
        interest shall be transferred pursuant to section 4.
            (3) Water rights and utility easements.--The conveyances 
        under section 4 shall be made subject to all existing water 
        rights and all easements and rights of any public and private 
        utility districts which operate and maintain transmission and 
        generation facilities along the lands described under section 
        4.
    (b) Establishment of Hanford Reach Protection and Management 
Commission.--Not later than 6 months after the conveyances under 
section 4(b)(1) are made, the State of Washington shall enter into a 
written joint agreement with the governments of Benton, Franklin, and 
Grant Counties to establish the Hanford Reach Protection and Management 
Commission as follows:
            (1) Membership appointment.--The Commission shall be 
        composed of 7 members. As soon as practicable, but not more 
        than 6 months after the date of the enactment of this Act, the 
        members shall be appointed as follows:
                    (A) One member who shall be a resident of Benton 
                County, appointed by the government of such county.
                    (B) One member who shall be a resident of Franklin 
                County, appointed by the government of such county.
                    (C) One member who shall be a resident of Grant 
                County, appointed by the government of such county.
                    (D) One member who shall be a resident of the State 
                of Washington, appointed by the Governor of the State 
                of Washington.
                    (E) One member who shall be a resident of the State 
                of Washington, appointed by the Secretary of Energy.
                    (F) One member who shall be a resident of the State 
                of Washington, appointed by the Secretary of the 
                Interior.
                    (G) One member who shall be a resident of any 
                county in the State of Washington through or along 
                which the Columbia River runs, appointed by a majority 
                vote of the other members of the Commission.
            (2) Terms of office.--The length of the terms of office of 
        the members appointed under (1) shall be fixed by each 
        appointing governmental entity at the time of appointment, but 
        no term shall exceed 4 years.
            (3) Vacancy.--Any vacancy that may occur prior to the 
        expiration of a member's term shall be filled for the balance 
        of such term by appointment made by the entity which appointed 
        the vacating member.
            (4) Restriction.--Except as provided herein, no person 
        shall be appointed to the Commission who is an employee, agent, 
        or independent contractor of the United States or any agency 
        thereof.
            (5) Failure to appoint.--In the event a member has not been 
        appointed within 6 months of the establishment of the 
        Commission, any such vacancy shall be filled by joint 
        appointment by the governments of Benton, Franklin, and Grant 
        Counties.
            (6) Establishment of commission authority.--As soon as 
        practicable after the appointment of a majority of the members 
        of the Commission, such members shall be authorized to convene 
        meetings of the Commission and to adopt rules and provisions 
        governing the administration, voting, meeting, terms of 
        service, and finances of the Commission. The first meeting 
        shall be held no later than 1 year from the date of the 
        establishment of the Commission.
            (7) Development of hanford reach protection and management 
        plan.--
                    (A) The primary duty of the Commission shall be to 
                develop and implement a plan to manage the lands 
                conveyed pursuant to section 4(b)(1) to protect and 
                enhance plant resources, fish and wildlife resources, 
                cultural resources, recreational access, and other uses 
                or resources prescribed by the Commission.
                    (B) From the date the conveyances under section 
                4(b)(1) are made until such time as a permanent 
                protection and management plan is approved by the 
                Commission, the lands conveyed pursuant to such section 
                shall be managed under an interim management plan 
                approved by the governments of Benton, Franklin, and 
                Grant Counties, which shall be consistent with the 
                purposes of this Act.
    (c) Nonperformance of State of Washington, Transfer to and 
Management by Counties Authorized.--If the State of Washington does not 
fulfill its obligations under subsection (b), all right, title, and 
interest to the property conveyed pursuant to section 4(b)(1) shall be 
transferred to the counties, with the consent of such counties, in 
which the lands are situated in order to carry out the purposes of this 
Act, and the governments of such counties shall jointly establish the 
Commission pursuant to subsection (b) and to provide for the management 
of the lands conveyed pursuant to section 4(b)(1).
    (d) Reversion and Right To Reenter.--If the State of Washington 
does not fulfill its obligations under subsection (b), and if the 
governments of Benton, Franklin, and Grant Counties do not fulfill 
their obligations under subsection (c), all right, title, and interest 
to the property conveyed pursuant to section 4(b)(1) shall revert to 
the United States and the United States shall have the right of 
immediate entry thereon.
    (e) Use of Federal Resources Authorized.--The Secretary of the 
Interior may enter into agreements with the State of Washington and the 
governmental entities referred to in paragraphs (1) through (4) of 
section 4(b) to allow the utilization of personnel, and the provision 
of technical and financial assistance from the United States Fish and 
Wildlife Service to assist the county governments in the administration 
and management of the lands transferred under this Act.
    (f) Special Rule for Adams County, Grant County, and Franklin 
County.--The properties described under paragraphs (2) through (4) of 
section 4(b) shall be conveyed only after Adams County, Grant County, 
and Franklin County, Washington, have submitted a written report to the 
Secretary of the Interior which shall include--
            (1) a risk analysis of debris slides in the White Bluffs 
        Wasteway;
            (2) any recommendations necessary to address the risk of 
        such slides; and
            (3) a comprehensive land use plan of the Wahluke Slope.
[A]: Columbia River Habitat Protection and Recreational Access Act of 1997 - Directs the Secretary of Energy to convey to the State of Washington and to Adams, Grant, and Franklin counties in Washington specified portions of the Hanford Works, an area of property along the Columbia River in Washington.  Allows such conveyances only after the Administrator of the Environmental Protection Agency has made specified certifications to the Secretary with respect to the appropriate environmental cleanup of such area. 
Directs the State of Washington to enter into a joint agreement with Benton, Franklin, and Grant Counties to establish the Hanford Reach Protection and Management Commission, which shall develop and implement a plan to manage the lands conveyed by the Secretary in order to protect and enhance plant, fish and wildlife, and cultural resources, as well as recreational access to, and other uses of, Hanford Reach (a 51-mile stretch of land along the Columbia River containing fish, wildlife, and other resources). 
Requires Adams, Grant, and Franklin Counties to submit to the Secretary:  (1) a risk analysis of debris slides in the White Bluffs Wasteway; and (2) a comprehensive land use plan of the Wahluke Slope.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Armed Forces Tax Fairness Act of 
2002''.

SEC. 2. SPECIAL RULE FOR MEMBERS OF UNIFORMED SERVICES AND FOREIGN 
              SERVICE IN DETERMINING EXCLUSION OF GAIN FROM SALE OF 
              PRINCIPAL RESIDENCE.

    (a) In General.--Subsection (d) of section 121 of the Internal 
Revenue Code of 1986 (relating to exclusion of gain from sale of 
principal residence) is amended by adding at the end the following new 
paragraph:
            ``(10) Members of uniformed services and foreign service.--
                    ``(A) In general.--At the election of an individual 
                with respect to a property, the running of the 5-year 
                period described in subsection (a) with respect to such 
                property shall be suspended during any period that such 
                individual or such individual's spouse is serving on 
                qualified official extended duty as a member of the 
                uniformed services or of the Foreign Service.
                    ``(B) Maximum period of suspension.--The 5-year 
                period described in subsection (a) shall not be 
                extended more than 5 years by reason of subparagraph 
                (A).
                    ``(C) Qualified official extended duty.--For 
                purposes of this paragraph--
                            ``(i) In general.--The term `qualified 
                        official extended duty' means any extended duty 
                        while serving at a duty station which is at 
                        least 150 miles from such property or while 
                        residing under Government orders in Government 
                        quarters.
                            ``(ii) Uniformed services.--The term 
                        `uniformed services' has the meaning given such 
                        term by section 101(a)(5) of title 10, United 
                        States Code, as in effect on the date of the 
                        enactment of this paragraph.
                            ``(iii) Foreign service.--The term `member 
                        of the Foreign Service' has the meaning given 
                        the term `member of the Service' by paragraph 
                        (1), (2), (3), (4), or (5) of section 103 of 
                        the Foreign Service Act of 1980, as in effect 
                        on the date of the enactment of this paragraph.
                            ``(iv) Extended duty.--The term `extended 
                        duty' means any period of active duty pursuant 
                        to a call or order to such duty for a period in 
                        excess of 180 days or for an indefinite period.
                    ``(D) Special rules relating to election.--
                            ``(i) Election limited to 1 property at a 
                        time.--An election under subparagraph (A) with 
                        respect to any property may not be made if such 
                        an election is in effect with respect to any 
                        other property.
                            ``(ii) Revocation of election.--An election 
                        under subparagraph (A) may be revoked at any 
                        time.''.
    (b) Effective Date; Special Rule.--
            (1) Effective date.--The amendment made by this section 
        shall take effect as if included in the amendments made by 
        section 312 of the Taxpayer Relief Act of 1997.
            (2) Waiver of limitations.--If refund or credit of any 
        overpayment of tax resulting from the amendment made by this 
        section is prevented at any time before the close of the 1-year 
        period beginning on the date of the enactment of this Act by 
        the operation of any law or rule of law (including res 
        judicata), such refund or credit may nevertheless be made or 
        allowed if claim therefor is filed before the close of such 
        period.

SEC. 3. RESTORATION OF FULL EXCLUSION FROM GROSS INCOME OF DEATH 
              GRATUITY PAYMENT.

    (a) In General.--Subsection (b)(3) of section 134 of the Internal 
Revenue Code of 1986 (relating to certain military benefits) is amended 
by adding at the end the following new subparagraph:
                    ``(C) Exception for death gratuity adjustments made 
                by law.--Subparagraph (A) shall not apply to any 
                adjustment to the amount of death gratuity payable 
                under chapter 75 of title 10, United States Code, which 
                is pursuant to a provision of law enacted before 
                December 31, 1991.''.
    (b) Conforming Amendment.--Subparagraph (A) of section 134(b)(3) of 
such Code is amended by striking ``subparagraph (B)'' and inserting 
``subparagraphs (B) and (C)''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to deaths occurring after September 10, 2001.

SEC. 4. EXCLUSION FOR AMOUNTS RECEIVED UNDER DEPARTMENT OF DEFENSE 
              HOMEOWNERS ASSISTANCE PROGRAM.

    (a) In General.--Section 132(a) of the Internal Revenue Code of 
1986 (relating to the exclusion from gross income of certain fringe 
benefits) is amended by striking ``or'' at the end of paragraph (6), by 
striking the period at the end of paragraph (7) and inserting ``, or'' 
and by adding at the end the following new paragraph:
            ``(8) qualified military base realignment and closure 
        fringe.''.
    (b) Qualified Military Base Realignment and Closure Fringe.--
Section 132 of such Code is amended by redesignating subsection (n) as 
subsection (o) and by inserting after subsection (m) the following new 
subsection:
    ``(n) Qualified Military Base Realignment and Closure Fringe.--For 
purposes of this section, the term `qualified military base realignment 
and closure fringe' means 1 or more payments under the authority of 
section 1013 of the Demonstration Cities and Metropolitan Development 
Act of 1966 (42 U.S.C. 3374) to offset the adverse effects on housing 
values as a result of a military base realignment or closure.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to payments made after the date of the enactment of this Act.

SEC. 5. EXPANSION OF COMBAT ZONE FILING RULES TO CONTINGENCY 
              OPERATIONS.

    (a) In General.--Section 7508(a) of the Internal Revenue Code of 
1986 (relating to time for performing certain acts postponed by reason 
of service in combat zone) is amended--
            (1) by inserting ``or when deployed outside the United 
        States away from the individual's permanent duty station while 
        participating in an operation designated by the Secretary of 
        Defense as a contingency operation (as defined in section 
        101(a)(13) of title 10, United States Code) or which became 
        such a contingency operation by operation of law'' after 
        ``section 112'',
            (2) by inserting in the first sentence ``or at any time 
        during the period of such contingency operation'' after ``for 
        purposes of such section'',
            (3) by inserting ``or operation'' after ``such an area'', 
        and
            (4) by inserting ``or operation'' after ``such area''.
    (b) Conforming Amendments.--
            (1) Section 7508(d) of such Code is amended by inserting 
        ``or contingency operation'' after ``area''.
            (2) The heading for section 7508 of such Code is amended by 
        inserting ``or contingency operation'' after ``combat zone''.
            (3) The item relating to section 7508 of such Code in the 
        table of sections for chapter 77 is amended by inserting ``or 
        contingency operation'' after ``combat zone''.
    (c) Effective Date.--The amendments made by this section shall 
apply to any period for performing an act which has not expired before 
the date of the enactment of this Act.

SEC. 6. MODIFICATION OF MEMBERSHIP REQUIREMENT FOR EXEMPTION FROM TAX 
              FOR CERTAIN VETERANS' ORGANIZATIONS.

    (a) In General.--Subparagraph (B) of section 501(c)(19) of the 
Internal Revenue Code of 1986 (relating to list of exempt 
organizations) is amended by striking ``or widowers'' and inserting ``, 
widowers, or ancestors or lineal descendants''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

SEC. 7. CLARIFICATION OF THE TREATMENT OF CERTAIN DEPENDENT CARE 
              ASSISTANCE PROGRAMS.

    (a) In General.--Section 134(b) of the Internal Revenue Code of 
1986 (defining qualified military benefit) is amended by adding at the 
end the following new paragraph:
            ``(4) Clarification of certain benefits.--For purposes of 
        paragraph (1), such term includes any dependent care assistance 
        program (as in effect on the date of the enactment of this 
        paragraph) for any individual described in paragraph (1)(A).''.
    (b) Conforming Amendments.--
            (1) Section 134(b)(3)(A) of such Code (as amended by 
        section 3) is further amended by inserting ``and paragraph 
        (4)'' after ``subparagraphs (B) and (C)''.
            (2) Section 3121(a)(18) of such Code is amended by striking 
        ``or 129'' and inserting ``, 129, or 134(b)(4)''.
            (3) Section 3306(b)(13) of such Code is amended by striking 
        ``or 129'' and inserting ``, 129, or 134(b)(4)''.
            (4) Section 3401(a)(18) of such Code is amended by striking 
        ``or 129'' and inserting ``, 129, or 134(b)(4)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2001.
    (d) No Inference.--No inference may be drawn from the amendments 
made by this section with respect to the tax treatment of any amounts 
under the program described in section 134(b)(4) of the Internal 
Revenue Code of 1986 (as added by this section) for any taxable year 
beginning before January 1, 2002.

SEC. 8. PROTECTION OF SOCIAL SECURITY.

    The amounts transferred to any trust fund under title II of the 
Social Security Act shall be determined as if this Act had not been 
enacted.

            Passed the House of Representatives October 9, 2002.

            Attest:

                                                                 Clerk.
107th CONGRESS

  2d Session

                               H. R. 5557

_______________________________________________________________________

                                 AN ACT

 To amend the Internal Revenue Code of 1986 to provide a special rule 
     for members of the uniformed services and Foreign Service in 
    determining the exclusion of gain from the sale of a principal 
   residence and to restore the tax exempt status of death gratuity 
 payments to members of the uniformed services, and for other purposes.
[A]:
Armed Forces Tax Fairness Act of 2002 - (Sec. 2) Amends the Internal Revenue Code (the Code) to suspend, for members of the uniformed services or of the Foreign Service serving on "qualified official extended duty" (any extended duty while serving at a duty station which is at least 150 miles from the principal residence or while residing under Government orders in Government quarters), the five-year period utilized in determining exclusion of gain from the sale of such residence. Limits the extension of such period to not more than five years.(Sec. 3) Restores in full the tax-exempt status of death gratuity payments to members of the armed services.(Sec. 4) Excludes from gross income any fringe benefit qualifying as a "qualified military base realignment and closure fringe."(Sec. 5) Expands the applicability of rules concerning time for the performance of certain acts under the Code (filing, payment, and etc.) which may be postponed because of service in a combat zone to include service away from a service member's permanent duty station while participating in an operation designated by the Secretary of Defense as a contingency operation.(Sec. 6) Permits ancestors and lineal descendants of past or present members of the armed forces to be taken into account in determining whether a veterans' organization is exempt from tax.(Sec. 7) Includes dependent care assistance within the definition of a qualified military benefit which shall be excluded from gross income, thus excluding such assistance from gross income for uniformed service members and former members.(Sec. 8) Exempts distributions from an education individual retirement account from the ten percent additional tax for non-educational use: (1) if made for an account holder at the United States Military Academy, the United States Naval Academy, the United States Air Force Academy, the United States Coast Guard Academy, or the United States Merchant Marine Academy; and (2) to the extent that the distribution does not exceed the costs of advanced education.(Sec. 9) Suspends the tax-exempt status of a designated terrorist organization (as defined by this Act). Denies: (1) deductions for contributions made to such an organization; and (2) administrative or judicial challenge to such suspension or denial. Provides for refund or credit in a case of erroneous designation.(Sec. 10) Provides a business or trade deduction of up to $1,500 for itemizers and non-itemizers for unreimbursed overnight travel, meals, and lodging expenses of National Guard and Reserve members who must travel more than 100 miles from home and stay overnight as part of their official duties.(Sec. 11) Directs the Internal Revenue Service (IRS) to establish user fees for ruling letters, opinion letters, determination letters, and similar requests. Exempts certain pension plan requests. Sets forth average fee determination provisions.(Sec. 12) Authorizes the IRS to enter into partial payment installment agreements with taxpayers.Requires review of such agreements at least every two years.