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United States · Official source
5,130 records where Rep. Sessions, Pete [R-TX-17] is listed as a sponsor, author, or other actor. Search with topics and years
United States · United States Congress · 12 June 2007
Designates the facility of the United States Postal Service located at 103 South Getty Street in Uvalde, Texas, as the "Dolph S. Briscoe, Jr. Post Office Building."
United States · United States Congress · 12 June 2007
Truth in Employment Act of 2007 - Amends the National Labor Relations Act to provide that nothing in specified prohibitions against unfair labor practices by employers shall be construed as requiring an employer to employ any person who seeks or has sought employment with the employer in furtherance of other employment or agency status.
United States · United States Congress · 12 June 2007
Military Spouses Employment Act of 2007 - Amends the Internal Revenue Code to include spouses of members of the Armed Forces on extended active duty (more than 90 days or for an indefinite period) as members of a targeted group for purposes of the work opportunity tax credit (thus giving employers a tax incentive for hiring military spouses). Repeals certain restrictions on disposals to foreign nations of naval vessels in excess of 3,000 tons or less than 20 years of age.
United States · United States Congress · 11 June 2007
Promoting Health for Future Generations Act of 2007 - Amends the Internal Revenue Code to: (1) increase the tax deduction for contributions to health savings accounts (HSAs); (2) allow Medicare and veterans health care beneficiaries to establish and contribute to HSAs; (3) allow individuals age 50 or older (currently, age 55 or older) to make additional HSA contributions and to increase the allowable amount of such contributions; (4) treat Medicare supplemental insurance premiums as a tax deductible medical expense; (5) allow a new tax deduction for high deductible health plan premiums; (6) allow individual contributions to a Medicare Advantage medical savings account (MSA); (7) allow adult children of holders of HSAs and MSAs to inherit such accounts; and (8) allow MSA funds to be used for wellness and fitness programs. Amends title XVIII (Medicare) of the Social Security Act to allow MSAs to provide preventive care without requiring a deductible for expenses related to such care.
United States · United States Congress · 7 June 2007
Skill Game Protection Act - Amends federal criminal law to exempt from the prohibition against transmission of wagering information the operation or participation in poker, chess, bridge, mahjong or any other game where success is predominantly determined by a player's skill, to the extent that: (1) the game provides for competition only between and among participants, and not against the person operating the game; and (2) the operator is in compliance with federal regulations governing games of skill. Amends federal law governing monetary transactions to instruct the Secretary of the Treasury to prescribe regulations requiring each person who operates a game of skill on the Internet to maintain specified safeguards, including: (1) that the individual participant depositing funds is 18 years of age or older; (2) that the individual participant is physically located in a jurisdiction that does not bar participation in the particular Internet games of skill in which the individual participates; and (3) that all taxes relating to Internet games of skill due to federal and state governments and to Indian tribes from individual participants are collected at the time of any payment of any proceeds of Internet games of skill.
United States · United States Congress · 7 June 2007
Calls for Congress to support: (1) efforts to promote awareness about the incidence, symptoms, and treatment options of cancer among children; (2) increased investment in childhood cancer research; (3) incentives to encourage medical trainees and investigators to enter the field of pediatric oncology; (4) incentives to encourage the development of drugs and biologics designed to treat pediatric cancers; (5) policies that encourage participation in clinical trials; (6) medical education curricula designed to improve pain management for cancer patients; and (7) enhanced education, services, and other resources related to late effects from treatment.
United States · United States Congress · 6 June 2007
Help Efficient, Accessible, Low Cost, Timely Healthcare (HEALTH) Act of 2007 - Sets conditions for lawsuits arising from health care liability claims regarding health care goods or services or any medical product affecting interstate commerce. Sets a statute of limitations of three years after the date of manifestation of injury or one year after the claimant discovers the injury, with certain exceptions. Provides that nothing in this Act limits recovery of the full amount of available economic damages. Limits noneconomic damages to $250,000. Makes each party liable only for the amount of damages directly proportional to such party's percentage of responsibility. Allows the court to restrict the payment of attorney contingency fees. Limits the fees to a decreasing percentage based on the increasing value of the amount awarded. Allows the introduction of collateral source benefits and the amount paid to secure such benefits as evidence. Prohibits a provider of such benefits from recovering any amount from an award in a health care lawsuit involving injury or wrongful death. Authorizes the award of punitive damages only where: (1) it is proven by clear and convincing evidence that a person acted with malicious intent to injure the claimant or deliberately failed to avoid unnecessary injury the claimant was substantially certain to suffer; and (2) compensatory damages are awarded. Limits punitive damages to the greater of two times the amount of economic damages or $250,000. Denies punitive damages in the case of products approved, cleared, or licensed by the Food and Drug Administration (FDA), or otherwise considered in compliance with FDA standards. Provides for periodic payments of future damages.
United States · United States Congress · 6 June 2007
Condemns the vote by the University and College Union of May 30, 2007, to boycott Israeli academics and academic institutions. Urges the international scholarly community, the European Union, and individual governments, to reject, or continue to reject, calls for an academic boycott of Israel and reaffirm their commitment to academic freedom and cultural and scientific international exchange. Urges governments and educators throughout the world to reaffirm the importance of academic freedom and open dialogue and to condemn measures that would prevent the production, sharing, and exchange of knowledge. Urges other unions and organizations to reject the troubling and disturbing actions of the UCU. Urges the general members of the UCU to reject the call of the union's leadership to boycott Israel.
United States · United States Congress · 5 June 2007
Government Neutrality in Contracting Act - Directs the head of any federal agency that awards or obligates funds for any construction contract, or that awards grants, provides financial assistance, or enters into cooperative agreements for construction projects, to ensure that bid specifications, project agreements, or other controlling documents do not: (1) require or prohibit a bidder, offeror, contractor, or subcontractor from entering into, or adhering to, agreements with a labor organization, with respect to that construction project or another related construction project; or (2) otherwise discriminate against such a party because it did or did not become a signatory or otherwise adhere to such an agreement. Allows exemptions to avert an imminent threat to public health or safety or to serve national security. Allows additional exemptions for certain projects. Directs the Federal Acquisition Regulatory Council to amend the Federal Acquisition Regulation to implement this Act with respect to the applicable federal contracts.
United States · United States Congress · 5 June 2007
Human Cloning Prohibition Act of 2007 - Amends the federal criminal code to prohibit any public or private person or entity, in or affecting interstate commerce, from: (1) performing or attempting to perform human cloning; (2) participating in an attempt to perform human cloning; or (3) shipping, receiving, or importing the product of human cloning for any purpose. Sets forth criminal and civil penalties for violations. Provides that nothing in this Act shall restrict areas of scientific research not specifically prohibited by this Act, including research in the use of nuclear transfer or other cloning techniques to produce molecules, DNA, cells other than human embryos, tissues, organs, plants, or animals other than humans.
United States · United States Congress · 24 May 2007
Fuel Consumption Education Act - Directs the Secretary of Energy to enter into a partnership with interested industry groups to create a public education campaign for U.S. drivers about immediate measures that can be taken to conserve transportation fuel.
United States · United States Congress · 24 May 2007
Boutique Fuel Reduction Act of 2007 - Amends the Clean Air Act to add as "extreme and unusual circumstances that prevent the distribution of an adequate supply of fuel or fuel additives to consumers" under which the Administrator of the Environmental Protection Agency (EPA) may temporarily waive a control or prohibition on the use of a fuel or fuel additive circumstances that are the result of unexpected problems with equipment necessary for transportation and delivery of fuel or fuel additives. States that EPA shall have no authority, when considering a state implementation plan (SIP) or SIP revision, to approve any fuel included in such plan or revision if the effect of such approval increases the total number of fuels set forth on the published list of approved fuels (currently EPA does not have the authority to approve a fuel if it increases the total number of fuels approved as of September 1, 2004, in all SIPs). Requires notice and opportunity for comment before the Administrator removes a fuel from the list. Requires EPA to remove a fuel from the list if such fuel has ceased to be included in an SIP or is identical to a federal fuel control or prohibition. Repeals provisions prohibiting EPA from reducing the total number of authorized fuels. Requires EPA to publish a revised list reflecting the reduction in the number of fuels. Deletes as a condition under which the Administrator's authority to approve a control or prohibition respecting any new fuel is limited that such new fuel will increase the total number of fuels on the list.
United States · United States Congress · 24 May 2007
Border Law Enforcement Enhancement Act - Authorizes the Secretary of Homeland Security to make grants to sheriff's offices and local and tribal police departments in jurisdictions within 25 miles of the U.S. southern border for: (1) law enforcement operations; (2) detention (including construction and operation of detention facilities) and transfer of illegal aliens to federal authorities; (3) enforcement of substance trafficking laws and other state and federal criminal laws; and (4) hiring, equipping, training, and overtime. States that nothing in this Act shall be construed to authorize state or local law enforcement agencies to exercise federal immigration law enforcement authority.
United States · United States Congress · 24 May 2007
Recreational Boating Act of 2007 - Amends the Federal Water Pollution Control Act (popularly known as the Clean Water Act) to redefine the term "pollutant" to exclude any deck runoff from a recreational vessel, any engine cooling water, gray water, bilge water effluent from properly functioning recreational marine engine, laundry, shower, and galley sink wastes from a recreational vessel, or any other discharge incidental to the normal operation of a recreational vessel. Declares that such exclusion does not apply to rubbish, trash, garbage, or any other such materials discharged overboard by a recreational vessel. Defines "recreational vessel" to mean a vessel that is: (1) manufactured for operation, or operated primarily for recreational purposes; or (2) leased, rented, or chartered to an individual for recreational purposes.
United States · United States Congress · 24 May 2007
Commends the Director of the National Institutes of Health (NIH) for working with leading scientists and researchers to organize the first NIH conference on hydrocephalus in September 2005 and the Inaugural Cerebellar Development: Bench to Bedside International Conference in November 2006. Expresses the sense of Congress that: (1) the Director of NIH should continue the current collaboration, with respect to Dandy-Walker syndrome, among the National Human Genome Research Institute, the National Institute of Biomedical Imaging and Bioengineering, the National Institute of Child Health and Human Development, the National Institute of Neurological Disorders and Stroke, and the Office of Rare Diseases; (2) further research into such syndrome should be conducted and supported; (3) NIH should take the lead in sponsoring an annual workshop to increase awareness and set national research priorities for such syndrome and hydrocephalus; (4) the Centers for Disease Control and Prevention (CDC) should form a coordinating committee for such syndrome and hydrocephalus research; and (5) public awareness and professional education regarding Dandy-Walker research should increase through partnerships between the federal government and patient advocacy organizations.
United States · United States Congress · 17 May 2007
Amends the Harmonized Tariff Schedule of the United States to reduce the duty on golf club driver heads.
United States · United States Congress · 17 May 2007
Death Tax Repeal Permanency Act of 2007 - Makes the repeal of the estate and generation-skipping transfer taxes under the Economic Growth and Tax Reconciliation Act of 2001 permanent (under the Act, those taxes would be reinstated after December 31, 2010).
United States · United States Congress · 17 May 2007
Financial Security Accounts for Individuals with Disabilities Act of 2007 - Amends the Internal Revenue Code to establish tax-exempt financial security accounts for individuals with disabilities to pay certain expenses of such individuals, including expenses for education, medical care, and employment training.
United States · United States Congress · 17 May 2007
States that the House of Representatives is deeply appreciative of the State Visit recently conducted by Her Majesty Queen Elizabeth II and His Royal Highness, Prince Philip, Duke of Edinburgh, and celebrates the State Visit as having been an occasion to reaffirm the depth of the friendship between the United States and the United Kingdom.
United States · United States Congress · 15 May 2007
Syria Accountability and Liberation Act - States that U.S. sanctions, controls, and regulations relating to Syria shall remain in effect until the President certifies that Syria has ceased support for terrorism, has dismantled biological, chemical, or nuclear weapons programs and has committed to combat their proliferation, respects the boundaries and sovereignty of all neighboring countries, and upholds human rights and civil liberties. Imposes specified trade, assistance, and military sanctions, as appropriate, on persons or countries that transfer goods or technology so as to contribute to Syria's biological, chemical, nuclear, or advanced conventional weapons programs. Imposes specified sanctions aimed at Syria's energy sector. Sets forth diplomatic measures intended to isolate the government of Syria. Directs the President to provide assistance to support a democratic transition in Syria. Authorizes appropriations.
United States · United States Congress · 15 May 2007
Repeals the termination date in the Jobs Growth Tax Relief Reconciliation Act of 2003 for provisions reducing individual tax rates on capital gains and dividend income.
United States · United States Congress · 14 May 2007
ALS Registry Act - Amends the Public Health Service Act to require the Secretary of Health and Human Services, acting through the Director of the Centers for Disease Control and Prevention (CDC), to: (1) develop a system to collect data on amyotrophic lateral sclerosis (ALS) and other motor neuron disorders that can be confused with ALS, misdiagnosed as ALS, or progress to ALS; and (2) establish a national registry for the collection and storage of such data. Requires the Secretary, acting through the Director, to establish the Advisory Committee on the National ALS Registry to review information and make recommendations to the Secretary concerning: (1) the development and maintenance of the registry; (2) the type of information to be included; (3) the manner in which data is to be collected; (4) the use and availability of such data; and (5) the collection of information about diseases and disorders that primarily affect motor neurons that are considered essential to furthering the study and cure of ALS. Allows the Secretary, acting through the Director, to award grants to, and enter into contracts and cooperative agreements with, public or private nonprofit entities for the collection, analysis, and reporting of data on ALS and other motor neuron disorders. Requires the Secretary, acting through the Director, to: (1) identify, build upon, expand, and coordinate among existing data and surveillance systems, surveys, registries, and other federal public health and environmental infrastructure wherever possible; and (2) provide for research access to ALS data as recommended by the Advisory Committee in a manner that protects personal privacy. Requires the Secretary to ensure that epidemiological and other types of information is made available to the National Institutes of Health (NIH) and the Department of Veterans Affairs.
United States · United States Congress · 14 May 2007
Perpetual Purple Heart Stamp Act - Directs the Postmaster General to provide for the issuance of a forever stamp (a stamp that meets first-class postage requirements even if postage rates increase) to honor the sacrifices of the men and women of the Armed Forces who have been awarded the Purple Heart.
United States · United States Congress · 14 May 2007
Grants immunity from civil liability to persons who: (1) in good faith report threats to or acts of terrorism against transportation systems or passengers; and (2) take reasonable action to mitigate such actions.
United States · United States Congress · 14 May 2007
Health Insurance Affordability Act of 2007 - Amends the Internal Revenue Code to allow a deduction from gross income for premiums paid under a high deductible health plan by an individual eligible for a deduction for amounts paid into a health savings account, for months when such taxpayer is not covered under any other plan.
United States · United States Congress · 10 May 2007
Mother's Day Centennial Commemorative Coin Act - Instructs the Secretary of the Treasury to mint and issue not more than 400,000 $1 coins emblematic of the 100th anniversary of President Wilson's proclamation designating the second Sunday in May as Mother's Day. Authorizes the Secretary to issue such coins beginning January 1, 2014, except that the Secretary may initiate sales of such coins, without issuance, before such date. Terminates such minting authority after December 31, 2014. Requires coin sales to include a $10 surcharge per coin, with distribution of such surcharges to the Susan G. Komen for the Cure and the National Osteoporosis Foundation for the purpose of furthering research.
United States · United States Congress · 10 May 2007
Requires the President to designate not less than three closed military installations or portions thereof that are appropriate for siting a refinery for gasoline or other fuel. Designates the Department of Energy as the lead agency for coordinating applicable federal refinery authorizations and related environmental reviews with respect to a designated refinery. Gives the U.S. Court of Appeals for the District of Columbia exclusive jurisdiction over civil actions relating to federal refinery authorizations.
United States · United States Congress · 10 May 2007
Civil Reserve Air Fleet Missile Defense Pilot Program Act of 2007 - Directs the Secretary of Defense to: (1) carry out a two-year pilot program to determine the feasibility and desirability of equipping at least 20 turbojet aircraft in the Civil Reserve Air Fleet with a shoulder-fired missile defense system; and (2) report program results to the congressional defense and appropriations committees.
United States · United States Congress · 10 May 2007
Healthcare Truth and Transparency Act of 2007 - Prohibits any person who is a licensed health care service provider but who is not a medical doctor or a doctor of osteopathic medicine from making any statement or engaging in any act that deceives or misleads the public or a prospective or current patient into believing that such person is a doctor or has the same or equivalent education, skills, or training. Requires any such person to identify in any advertisement the license under which such person is authorized to provide services. Treats such statements or acts as unfair or deceptive acts or practices prescribed under the Federal Trade Commission Act. Requires the Federal Trade Commission (FTC) to conduct an investigation of health care providers engaging in such acts to: (1) identify specific acts and practices constituting a violation of this Act; (2) determine the frequency of such acts and practices; (3) identify instances of harm or injury resulting from such acts and practices; (4) determine the extent to which such providers comply with state laws or regulations requiring disclosure of the type of license to patients or in advertisements; and (5) identify instances where any state public policy has permitted such acts and practices.
United States · United States Congress · 10 May 2007
Expresses support for the ideals and values of the Olympic movement. Urges the President to issue a proclamation recognizing the anniversary of the founding of the modern Olympic movement.
United States · United States Congress · 9 May 2007
AMT Rate Reduction Act of 2007 - Amends the Internal Revenue Code to reduce to 24% the rate of the tentative alternative minimum tax for noncorporate taxpayers.
United States · United States Congress · 9 May 2007
Honors the employees of Dallas-Fort Worth International Airport, the North Texas Commission, the United Service Organizations, Inc. (USO), and the people and businesses of North Texas for their valuable work with regard to the "Welcome Home a Hero" program. Expresses gratitude for their efforts to support our troops proudly serving in Iraq and Afghanistan.
United States · United States Congress · 8 May 2007
Coal Liquid Fuel Act - Amends the Energy Policy Act of 2005 to authorize the Secretary of Energy to enter into: (1) standby loan agreements with up to six qualifying CTL projects, at least one of which shall be owned by two or more small coal producers; and (2) a profit-sharing agreement with the project at the time the standby loan agreement is executed. Defines "qualifying CTL project" as: (1) a commercial-scale project that converts coal to liquid or gaseous transportation fuels; or (2) not more than one project at a facility that converts petroleum refinery waste products, including petroleum coke, into liquids or gaseous transportation fuels, and demonstrates the capture, sequestration, or disposition of carbon dioxide produced in the conversion process.
United States · United States Congress · 8 May 2007
Congratulates the University of Wyoming women's basketball team for their championship victory in the 2007 National Invitational Tournament.
United States · United States Congress · 7 May 2007
Applauds the goals and principles of Special Olympics. Congratulates Idaho as host for the 2009 Special Olympics World Winter Games. Salutes those that make the Games possible. Expresses support for the Games and the goals of the Special Olympics to enrich the lives of people with intellectual disabilities through sports.
United States · United States Congress · 3 May 2007
Investment in America Act of 2007 - Amends the Internal Revenue Code to: (1) increase from 12 to 20% the rate of the alternative simplified tax credit for research expenses; (2) make permanent the tax credit for increasing research activities; and (3) repeal the alternative incremental tax credit for research expenses.
United States · United States Congress · 3 May 2007
Kids Invest and Develop Savings Act of 2007 - Amends the Internal Revenue Code to: (1) increase the allowable amount of the tax credit for retirement savings; (2) expand eligibility for such credit to taxpayers with adjusted gross incomes up to $95,000 ($150,000 for joint returns); (3) establish tax-exempt Roth individual retirement accounts (IRAs) for individuals under the age of 25; and (4) allow a tax credit for contributions to such IRAs.
United States · United States Congress · 3 May 2007
Internet Gambling Study Act - Requires the National Research Council of the National Academy of Sciences to conduct a comprehensive study of Internet gambling, including the existing legal framework that governs such activities and transactions and the impact of the Unlawful Internet Gambling Enforcement Act on Internet gambling in the United States.
United States · United States Congress · 3 May 2007
Expresses the sense of the House of Representatives that judicial interpretations of the U.S. Constitution should not be based on judgments, laws, or pronouncements of foreign institutions unless such judgments, laws, or pronouncements inform an understanding of the original meaning of the Constitution.
United States · United States Congress · 1 May 2007
Yellow Ribbon Reintegration Program Act of 2007 - Directs the Secretary of Defense to establish a national combat veteran reintegration program (to be known as the Yellow Ribbon Reintegration Program) to provide National Guard members and their families with information, services, referral, and outreach opportunities throughout the entire deployment cycle. Requires the Program to consist of informational events and activities for such members, their families, and community members through the following phases of the deployment cycle: (1) pre-deployment; (2) deployment; (3) demobilization; and (4) post-deployment-reconstitution. Requires the: (1) National Guard Bureau to establish the Office for Reintegration Programs to administer state National Guard reintegration programs; and (2) Bureau Chief to establish a Center for Excellence in Reintegration.
United States · United States Congress · 1 May 2007
Recognizes Jack Valenti as one of the greatest contributors to the motion picture industry. Honors Jack Valenti for his service to his country, tremendous accomplishments, and contributions to such industry and to the nation. Extends the deepest condolences of the House of Representatives to the family of Jack Valenti.
United States · United States Congress · 1 May 2007
Expresses the sense of the House of Representatives that: (1) federal authorities should use all tools at their disposal to strengthen and enforce immigration laws; (2) the policy of certain cities and other political subdivisions of providing sanctuary to illegal aliens encourages illegal immigration; (3) state and local law enforcement officials should report immigration violations to the Department of Homeland Security (DHS); (4) Congress should reject legislation which would grant amnesty to illegal aliens currently residing in the United States until all existing immigration laws are enforced; and (5) federal immigration laws must be enforced to ensure the integrity of our immigration system and the sovereignty of our nation.
United States · United States Congress · 1 May 2007
Expresses the sense of Congress that: (1) restrictions on U.S. visits by high-level elected and appointed officials of Taiwan, including the President of Taiwan, should be lifted; (2) the United States should allow direct Cabinet level exchanges in order to strengthen a policy dialogue with Taiwan; and (3) it is in the U.S. national interest to strengthen links with the democratically-elected government of Taiwan and demonstrate stronger support for democracy in the Asia-Pacific region.
United States · United States Congress · 1 May 2007
Expresses the sense of Congress that the United States should increase trade opportunities with Taiwan by launching negotiations to enter into a free trade agreement with Taiwan.
United States · United States Congress · 26 April 2007
Health Insurance for Life Act of 2007 - Amends the Employee Retirement Income Security Act (ERISA), the Internal Revenue Code, and the Public Health Service Act to remove all limitations on Consolidated Omnibus Budget Reconciliation Act (COBRA) continuation coverage that establish a period by which such coverage must end, and instead provides no deadline for discontinuing such coverage. Sets forth a formula to determine the maximum allowable premium that certain qualified disabled beneficiaries and individuals receiving extended coverage provided pursuant to this Act may be charged based on the average monthly actuarial cost of such continuation coverage. Applies such provisions to continuation coverage provided pursuant to the Federal Employee Health Benefits Program (FEHBP).
United States · United States Congress · 26 April 2007
Medicare Anesthesiology Teaching Funding Restoration Act of 2007 - Amends title XVIII (Medicare) of the Social Security Act with respect to part B (Supplementary Medical Insurance) to set forth a special payment rule of 100% of the fee schedule amount for teaching anesthesiologists involved in the training of physician residents, if certain presence and availability requirements are met.
United States · United States Congress · 26 April 2007
Commemorates the marinas of the United States for providing environmentally friendly gateways to boating for the citizens of, and the visitors to, the United States. Supports designation of the sixth annual National Marina Day.
United States · United States Congress · 25 April 2007
Civil Rights Act of 1964 Commemorative Coin Act - Requires the Secretary of the Treasury to mint and issue, during 2014, up to 350,000 one-dollar coins designed to be emblematic of the enactment of the Civil Rights Act of 1964 and its contribution to civil rights in America. Requires sales to include a $10 surcharge per coin, which shall be paid to the United Negro College Fund.
United States · United States Congress · 25 April 2007
Congratulates: (1) the residents of Jerusalem and the people of Israel on the 40th anniversary of the reunification of that historic city; and (2) the people of Israel on the 59th anniversary of their independence. Believes that Jerusalem must remain an undivided city in which the rights of every ethnic and religious group are protected as they have been by Israel during the past 40 years. Calls upon the President and Secretary of State to affirm as a matter of U.S. policy that Jerusalem must remain the undivided capital of Israel. Urges: (1) the President to discontinue the waiver contained in the Jerusalem Embassy Act of 1995 and begin the process of relocating the U.S. Embassy in Israel to Jerusalem; and (2) U.S. officials to refrain from any actions that contradict U.S. law on this subject. Reaffirms Israel's right to take necessary steps to prevent any future division of Jerusalem.
United States · United States Congress · 24 April 2007
Leasehold Improvement Depreciation Act of 2007 - Amends the Internal Revenue Code to: (1) make permanent the accelerated depreciation of qualified leasehold improvement property (i.e., a 15-year recovery period); and (2) modify the rule for determining the adjustment to earnings and profits for depreciation of such property.