Skip to content
PoliticalRepoPoliticalRepo

Person

Official portrait of Rep. Fossella, Vito [R-NY-13]

Rep. Fossella, Vito [R-NY-13]

United States · Official source

Records

1,253 records where Rep. Fossella, Vito [R-NY-13] is listed as a sponsor, author, or other actor. Search with topics and years

Resolution· HRESH.Res. 1122 (110th)passed

Recognizing Armed Forces Day.

United States · United States Congress · 17 April 2008

Recognizes Armed Forces Day in appreciation of the members of the Army, Navy, Marine Corps, Air Force, and Coast Guard.

Bill· HRH.R. 5816 (110th)referred

Coordinated American Response To Extreme Radicals Act

United States · United States Congress · 16 April 2008

Coordinated American Response To Extreme Radicals Act - Prohibits funds from being made available for assistance to the Carter Center in Atlanta, Georgia. Rescinds all amounts appropriated by the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2008 for assistance to the Carter Center, and makes rescinded amounts available for assistance to U.S. victims of terrorism.

Bill· HRH.R. 5814 (110th)referred

Free Speech Protection Act of 2008

United States · United States Congress · 16 April 2008

Free Speech Protection Act of 2008 - Allows any U.S. person against whom a lawsuit for defamation is brought in a foreign country on the basis of the content of any speech by that person that has been published, uttered, or otherwise disseminated in the United States to bring an action in a U.S. district court against any person who, or entity which, brought the suit, if the speech at issue in the foreign lawsuit does not constitute defamation under U.S. law. Allows the award of treble damages if it is determined by a preponderance of the evidence that the person or entity bringing the foreign lawsuit intentionally engaged in a scheme to suppress rights under the First Amendment to the Constitution by discouraging publishers or other media from publishing, or by discouraging financial supporters from employing, retaining, or supporting the research, writing, or other speech of an individual.

Bill· HRH.R. 5825 (110th)referred

Hubbard Act

United States · United States Congress · 16 April 2008

Hubbard Act - Amends federal employment, armed forces, military pay, and veterans' benefits law to authorize the provision of the following benefits to a member of the Armed Forces who is discharged at the member's request pursuant to a Department of Defense (DOD) policy permitting the early discharge of a member who is the only surviving child in a family in which the father or mother, or one or more siblings, served in the Armed Forces and, incident to such service, was killed, died as a result of wounds, accident, or disease, is in a captured or missing in action status, or is permanently disabled: (1) continued payment, through the original agreed-upon service period, of any bonus, incentive, or similar benefit to which the member was entitled during service; (2) separation pay, even though the member has completed less than six years of active service before discharge; (3) transitional health care, on the same basis as an active-duty member, for 180 days after discharge; (4) transitional commissary and exchange benefits, on the same basis as an active-duty member, for two years after discharge; (5) veterans' housing loan, employment and training, and basic educational assistance; (6) federal unemployment compensation; and (7) veteran's preference for federal employment purposes. Makes this Act effective with respect to any such discharge granted after September 11, 2001.

Bill· HRH.R. 5753 (110th)referred

To prohibit the sale of kitchen ranges or ovens which do not include a design, bracket, or other device which complies with an applicable consensus product safety standard intended to prevent the product from tipping.

United States · United States Congress · 9 April 2008

Prohibits, under the Consumer Product Safety Act, the manufacture, sale, distribution, importation, or installation of a residential kitchen range or oven which does not include a device which complies with a consensus product safety standard intended to prevent product tipping. Requires the Consumer Product Safety Commission (CPSC) to conduct a campaign to educate consumers about range and oven tipping danger and the importance of installing such products in accordance with an applicable consensus product safety standard.

Bill· HRH.R. 5740 (110th)referred

Post-9/11 Veterans Educational Assistance Act of 2008

United States · United States Congress · 9 April 2008

Post-9/11 Veterans Educational Assistance Act of 2008 - Amends federal veterans' benefits provisions to entitle to educational assistance under the Montgomery GI Bill individuals in certain length-of-service categories who, commencing on or after September 11, 2001, serve on active duty in the Armed Forces. Establishes the duration of such assistance (in most cases 36 months) and assistance amounts. Requires programs of education pursued with such assistance to be approved by the Secretary of Veterans Affairs. Allows for the pursuit of an approved program of education while on active duty. Allows, under such assistance, for the pursuit of: (1) programs on less than a half-time basis; (2) apprenticeship or other on-job training; (3) correspondence courses; (4) flight training; (5) tutorial assistance; and (6) licensure and certification tests. Makes individuals entitled to assistance under this Act also eligible for supplemental educational assistance for additional active duty service. Requires the Secretary to carry out a program, to be known as the "Yellow Ribbon G.I. Education Enhancement Program," under which colleges and universities may enter into an agreement with the Secretary to cover, for certain individuals, a portion of established charges not otherwise covered and match contributions toward such costs. Requires educational assistance under this Act to be used within 15 years of the individual's discharge or release from active duty (with exceptions). Allows individuals currently under the Montgomery GI Bill educational assistance program to elect to participate in the post-9/11 educational assistance program with respect to any unused entitlement.

Law· HRH.R. 5714 (110th)enacted

United States Army Commemorative Coin Act of 2008

United States · United States Congress · 8 April 2008

United States Army Commemorative Coin Act of 2008 - Instructs the Secretary of the Treasury to mint and issue $5 gold coins, $1 silver coins, and half dollar clad coins as numismatic items emblematic of the traditions, history, and heritage of the U.S. Army, and its role in American society from the Colonial period to today. Requires the design for such coins to contain motifs that honor specifically the American soldier of both today and yesterday, in wartime and in peace, consistent with the traditions and heritage of the U.S. Army, the mission and goals of the National Museum of the U.S. Army, and the missions and goals of the Army Historical Foundation. Restricts coin issuance to the one-year period beginning on January 1, 2011. Requires all surcharges from coin sales to be promptly paid by the Secretary to the Foundation to help finance the National Museum of the U.S. Army.

Resolution· HCONRESH.Con.Res. 323 (110th)open

Expressing Congressional support for the goals and ideals of National Health Care Decisions Day.

United States · United States Congress · 8 April 2008

Expresses support for the goals and ideals of: (1) National Health Care Decisions Day; and (2) advance care planning for all adult Americans. Encourages each person over the age of 18 to prepare an advance directive to assist his or her loved ones, health care providers, and others as they honor his or her wishes. Urges members of Congress to execute such documents for themselves.

Resolution· HCONRESH.Con.Res. 322 (110th)open

Recognizing the 60th anniversary of the founding of the modern State of Israel and reaffirming the bonds of close friendship and cooperation between the United States and Israel.

United States · United States Congress · 4 April 2008

Recognizes the historic significance of the 60th anniversary of the reestablishment of the State of Israel as a homeland for the Jewish people. Reaffirms the bonds of friendship and cooperation which have existed between the United States and Israel for the past 60 years and commits to strengthening those bonds.

Bill· HRH.R. 5686 (110th)referred

Firefighter Fatality Reduction Act of 2008

United States · United States Congress · 2 April 2008

Firefighter Fatality Reduction Act of 2008 - Directs the Secretary of Homeland Security to: (1) conduct a survey of and report to Congress on the compliance of fire departments in the United States with national consensus standards for staffing, training, safe operations, personal protective equipment, and fitness; and (2) establish a Task Force to Enhance Firefighter Safety to develop a plan to enhance firefighter safety by increasing compliance with such standards and to consider ways in which the federal government, states, and localities can promote, encourage, or require compliance.

Bill· HRH.R. 5656 (110th)open

To repeal a requirement with respect to the procurement and acquisition of alternative fuels.

United States · United States Congress · 31 March 2008

Amends the Energy Independence and Security Act of 2007 to repeal provisions prohibiting any federal agency from entering into a contract for procurement of an alternative or synthetic fuel for any mobility-related use, other than for research or testing, unless the contract specifies that the lifecycle greenhouse gas emissions associated with the production and combustion of the fuel must be less than or equal to such emissions from the equivalent conventional fuel.

Bill· HRH.R. 5613 (110th)open

Protecting the Medicaid Safety Net Act of 2008

United States · United States Congress · 13 March 2008

Protecting the Medicaid Safety Net Act of 2008 - Amends the U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Appropriations Act, 2007 to extend until April 1, 2009, the moratorium on implementation of a proposed rule ("Medicaid Program; Cost Limit for Providers Operated by Units of Government and Provisions To Ensure the Integrity of Federal-State Financial Partnership") relating to the federal-state financial partnerships under titles XIX (Medicaid) and XXI (State Children's Health Insurance Program) (SCHIP) of the Social Security Act. Extends until April 1, 2009, the moratorium on any action by the Secretary of Health and Human Services to restrict Medicaid payments for graduate medical education (GME). Amends the Medicare, Medicaid, and SCHIP Extension Act of 2007 to extend until April 1, 2009, the moratorium on certain restrictions relating to Medicaid coverage or payment for rehabilitation services or school-based administration and school-based transportation, including specified proposed regulations, if such restrictions are more restrictive in any aspect than those applied to such areas as of July 1, 2007. Establishes additional moratoria until April 1, 2009, on specified regulatory actions concerning Medicaid: (1) treatment of optional case management services; (2) outpatient hospital services; and (3) allowable provider taxes.

Resolution· HCONRESH.Con.Res. 315 (110th)referred

Supporting the idea that coalition victory in Iraq is possible.

United States · United States Congress · 11 March 2008

Supports the idea that the war in Iraq is not lost. Recognizes that: (1) the overall progress being made on the ground in Iraq is undeniable; (2) much of this progress is due to the skill and valor of the American service member; and (3) the decision by the President and our military leadership to provide a surge of troops to implement a new counterinsurgency strategy was the correct course of action.

Bill· HRH.R. 5564 (110th)referred

Jenny's Law

United States · United States Congress · 10 March 2008

Jenny's Law - Prohibits any person classified as a tier III sex offender under the Sex Offender Registration and Notification Act from interment or memorialization in a cemetery in the National Cemetery Administration or in Arlington National Cemetery.

Resolution· HRESH.Res. 1020 (110th)referred

Recognizing the tremendous service that members of the Armed Forces have given to the Nation, especially those who have been wounded in combat.

United States · United States Congress · 4 March 2008

Recognizes the service that our soldiers, sailors, airmen, and Marines have given to the nation, especially those who have sustained injury in combat. Declares that the House of Representatives is committed to providing wounded warriors with the highest quality medical care available and to supporting wounded Armed Forces members and their families during their recovery. Commends the actions of private citizens and organizations who volunteer their continued support to wounded warriors. Encourages support and appreciation for returning troops, especially those who have been wounded.

Bill· HRH.R. 5481 (110th)referred

Military Pay Improvement Act of 2008

United States · United States Congress · 25 February 2008

Military Pay Improvement Act of 2008 - Waives, during FY2009, the basic military pay adjustment tied to increases in the Employment Cost Index. Increases, effective January 1, 2009, such basic pay by 3.9%.

Bill· HRH.R. 5443 (110th)referred

United States-Republic of Korea Defense Cooperation Improvement Act of 2008

United States · United States Congress · 14 February 2008

United States-Republic of Korea Defense Cooperation Improvement Act of 2008 - Amends the Arms Export Control Act to include the Republic of Korea among those countries given preferential consideration with respect to certain: (1) arms export presidential certification and legislative review requirements; and (2) military training reporting requirements.

Bill· HRH.R. 5440 (110th)open

FISA Amendments Act of 2008

United States · United States Congress · 14 February 2008

Foreign Intelligence Surveillance Act of 1978 Amendments Act of 2008 or FISA Amendments Act of 2008 - Amends the Foreign Intelligence Surveillance Act of 1978 (FISA) to authorize the Attorney General (AG) and Director of National Intelligence (DNI) to jointly authorize, for periods up to one year, the targeting (electronic surveillance) of persons located outside the United States in order to acquire foreign intelligence information, under specified limitations and requirements. Authorizes the AG and DNI to direct an electronic communication service provider to: (1) immediately provide the government with all information, facilities, and assistance necessary to accomplish an acquisition of communications; and (2) maintain under security procedures any records concerning such acquisition. Requires the AG and DNI, at least every six months, to: (1) assess compliance with required targeting and minimization procedures; and (2) submit assessment results to the Foreign Intelligence Surveillance Court (Court) and the congressional intelligence committees. States that FISA and the procedures of chapters 119 (Wire and Electronic Communications Interception and Interception of Oral Communications), 121 (Stored Wire and Electronic Communications and Transactional Records Access), and 206 (Pen Registers and Trap and Trace Devices) of the federal criminal code shall be the exclusive means by which electronic surveillance and the interception of domestic wire, oral, or electronic communications may be conducted. Allows the AG to authorize the emergency employment of electronic surveillance if the AG, among other things: (1) determines that an emergency exists; (2) informs a Court judge of such determination; and (3) applies for a Court order authorizing such surveillance. Requires the AG, after authorizing the installation and use of a pen register or trap and trace device on an emergency basis, to apply to the Court for an authorization order within seven days (current law requires 48 hours) after the emergency installation and use. Authorizes the Court to sit en banc when: (1) necessary to secure or maintain uniformity of Court decisions; or (2) the proceeding involves a question of exceptional importance. Authorizes the acquisition of foreign intelligence information in order to prevent the international proliferation of weapons of mass destruction. Prohibits: (1) civil actions against a communication service provider, or individual other than such a provider, furnishing surveillance assistance requested from an element of the intelligence community; and (2) a state from conducting investigations, imposing sanctions, or commencing or maintaining a civil action or other proceeding against a provider furnishing requested assistance.

Resolution· HRESH.Res. 988 (110th)passed

Designating the month of March 2008 as "MRSA Awareness Month".

United States · United States Congress · 14 February 2008

Recognizes: (1) the need to apply what is known about reducing the transmission of infections in hospitals and assuring appropriate use of antibiotics to meet patient and public health needs; (2) the need to pursue operational research on preventing hospital- and community-acquired Methicillin-resistant Staphylococcus aureus (MRSA) and developing new antibiotics for improving care for MRSA patients; and (3) the importance of raising awareness of MRSA and methods of preventing MRSA infections. Expresses support for the work of advocates, healthcare practitioners, and science-based experts in educating, supporting, and providing hope for individuals and their families affected by community and healthcare associated infections.

Resolution· HCONRESH.Con.Res. 297 (110th)referred

Recognizing the 60th anniversary of the beginning of the integration of the Armed Forces.

United States · United States Congress · 14 February 2008

Recognizes the 60th anniversary of President Truman's executive order declaring a policy of equality of treatment and opportunity for all persons in the armed services without regard to race, color, religion, or national origin, thereby beginning the process of ending segregation in the U.S. Armed Forces.

Bill· HRH.R. 5425 (110th)referred

Flexibility in Rebuilding American Fisheries Act of 2008

United States · United States Congress · 13 February 2008

Flexibility in Rebuilding American Fisheries Act of 2008 - Amends the Magnuson-Stevens Fishery Conservation and Management Act to require fishery management plans, amendments, or regulations for overfished fisheries to specify a time period for ending overfishing and rebuilding the fishery that is as short as practicable (currently, as short as possible). Modifies the exceptions to the requirement that such period not exceed ten years. Requires consideration, in evaluating progress to end overfishing and rebuild overfished stocks, of factors other than commercial and recreational fishing. Requires, when the Secretary of Commerce extends the period under specified provisions, that the maximum rebuilding time not exceed the sum of the initial ten-year period, the expected time to rebuild the stock absent any fishing mortality and under prevailing environmental conditions, and the mean generation time of the stock.

Resolution· HRESH.Res. 981 (110th)passed

Recognizing March 6, 2008, as the first-ever World Glaucoma Day, established to increase awareness of glaucoma, which is the second leading cause of preventable blindness in the United States and worldwide.

United States · United States Congress · 13 February 2008

Recognizes the first-ever World Glaucoma Day. Expresses support for the efforts of the National Institutes of Health's (NIH) National Eye Institute to fund research on the causes of glaucoma. Congratulates the American Glaucoma Society for its efforts to expand awareness of the prevalence and economic burden of glaucoma and the continued need for federally funded glaucoma research.

Resolution· HRESH.Res. 958 (110th)referred

Reaffirming the commitment of the House of Representatives to the patriotic and professional men and women serving in the United States Marine Corps in defense of the United States.

United States · United States Congress · 6 February 2008

Condemns the City Council of Berkeley, California, for impugning the integrity and professionalism of the Marine Corps. Recommends that any special federal projects funding provided under the Consolidated Appropriations Act, 2008, for Berkeley be rescinded. Recognizes: (1) the service and sacrifices of members of the Armed Forces and their families; and (2) the efforts of the United States Marine Corps Recruiting Command. Commends the unique and significant role the Marine Corps has played in upholding U.S. freedom and security. Reaffirms a commitment to ensuring that policy disagreements do not compromise the honor and sacrifice of serving military personnel.

Bill· HRH.R. 5152 (110th)referred

Former Soviet Union Minority Relief Act of 2008

United States · United States Congress · 29 January 2008

Former Soviet Union Minority Relief Act of 2008 - Authorizes additional appropriations for Russia, Ukraine, and Belarus for: (1) humanitarian and resettlement assistance for ethnic and religious minorities; (2) hate crime prevention and rule of law assistance; (3) democracy promotion; and (4) broadcasting assistance.

Resolution· HRESH.Res. 951 (110th)passed

Condemning the ongoing Palestinian rocket attacks on Israeli civilians by Hamas and other Palestinian terrorist organizations, and for other purposes.

United States · United States Congress · 29 January 2008

Condemns the ongoing Iranian-enabled rocket attacks on Israeli civilians and places responsibility for launching the attacks on Hamas and other terrorist organizations in Gaza. Supports the government of Israel's right to defend its territory. Recognizes the difficult balance Israel faces with the competing pressures of being the primary supplier of numerous necessities for Palestinian civilians, even while rockets are being fired at Israel from Palestinian areas. Supports Palestinian civilians who reject Hamas and all forms of terrorism. Reaffirms the friendship between the governments and the people of Israel and the United States.

Bill· HRH.R. 5148 (110th)referred

Combat Veterans Debt Elimination Act of 2008

United States · United States Congress · 28 January 2008

Combat Veterans Debt Elimination Act of 2008 - Prohibits the Secretary of Veterans Affairs from collecting debts owed to the United States by certain members of the armed forces or veterans who die as a result of an injury incurred or aggravated on active duty in a war or a combat zone after September 11, 2001. Excepts any amounts owed the United States under federal housing and small business loan programs from such prohibition on debt collection.

Bill· HRH.R. 5143 (110th)referred

Securing Success for Veterans on Campus Act of 2008

United States · United States Congress · 28 January 2008

Securing Success for Veterans on Campus Act of 2008 - Amends the Higher Education Act of 1965 to direct the Secretary of Education to award three-year grants to institutions of higher education to develop model programs that require each grantee to establish a campus Center of Excellence for Veteran Student Success that provides a single point of contact for the coordination of comprehensive support services for students who are veterans. Requires the Secretary to develop an evaluation and accountability plan for measuring the effect such programs have on veterans' success in postsecondary education.

Bill· HRH.R. 5109 (110th)referred

Economic Growth Act of 2008

United States · United States Congress · 23 January 2008

Economic Growth Act of 2008 - Amends the Internal Revenue Code to: (1) repeal the dollar and other limitations on the expensing allowance of depreciable business assets; (2) reduce to 25% the maximum corporate income tax rate; (3) provide for an inflation adjustment to the basis of certain capital assets for purposes of determining gain or loss; and (4) reduce from 35 to 15% the alternative capital gains tax rate for corporations.

Bill· HRH.R. 5105 (110th)referred

Fair and Simple Tax Act of 2008

United States · United States Congress · 23 January 2008

Fair and Simple Tax Act of 2008 - Amends the Internal Revenue Code to: (1) establish an alternative income tax rate system with three tax brackets (10, 15, and 30%); (2) repeal the estate and gift tax; (3) adjust the increased alternative minimum tax (AMT) exemption amounts for inflation after 2007 and make such exemptions permanent; (4) reduce the maximum corporate income tax rate to 25%; (5) reduce the maximum tax rate on capital gains to 10%; (6) allow an inflation adjustment to the basis of capital assets for purposes of determining gain or loss; (7) establish new tax-exempt accounts for retirement savings, lifetime savings, and lifetime skills accounts; (8) exempt individuals under age 65 who do not have employer health care coverage from the adjusted gross income threshold for the medical care tax deduction; and (9) make permanent the tax credit for increasing research activities. Repeals the terminating dates applicable to provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.

Resolution· HRESH.Res. 937 (110th)passed

Expressing the sense of the House of Representatives that the emergency communications services provided by the American Red Cross are vital resources for military service members and their families.

United States · United States Congress · 23 January 2008

Expresses the sense of the House of Representatives that the emergency communications services provided by the American Red Cross are vital for providing communication between military service members and their families during emergencies or other important events.

Bill· HRH.R. 5031 (110th)referred

Stealth Tax Relief Extension Act of 2008

United States · United States Congress · 17 January 2008

Stealth Tax Relief Extension Act of 2008 - Amends the Internal Revenue Code to: (1) increase the exemption from the alternative minimum tax for individual taxpayers in 2008; and (2) extend through 2008 the allowance of certain nonrefundable tax credits against alternative minimum tax liability.

Resolution· HRESH.Res. 916 (110th)passed

Honoring the contributions of Catholic schools.

United States · United States Congress · 15 January 2008

Expresses support for the goals of Catholic Schools Week, an event cosponsored by the National Catholic Educational Association and the United States Conference of Catholic Bishops and established to recognize the vital contributions of America's thousands of Catholic elementary and secondary schools.

Bill· HRH.R. 4901 (110th)referred

To amend the Federal Law Enforcement Pay Reform Act of 1990 to adjust the percentage differentials payable to Federal law enforcement officers in certain high-cost areas, and for other purposes.

United States · United States Congress · 19 December 2007

Amends the Federal Law Enforcement Pay Reform Act of 1990 to revise the special pay adjustments for (percentage differentials payable to) federal law enforcement officers in specified consolidated metropolitan statistical areas. Includes Capitol Police as law enforcement officers under such Act. Eliminates the limitation on the aggregate of basic pay and premium pay with respect to availability pay for federal criminal investigators.

Resolution· HCONRESH.Con.Res. 278 (110th)referred

Supporting Taiwan's fourth direct and democratic presidential elections in March 2008.

United States · United States Congress · 19 December 2007

Expresses the sense of Congress that: (1) the U.S. government should reaffirm its commitment to Taiwan's democracy and security; and (2) international delegations should be encouraged to visit Taiwan to witness the March 2008 presidential elections.

Resolution· HRESH.Res. 887 (110th)referred

Expressing the sense of the House of Representatives that a commemorative postage stamp should be issued in remembrance of the victims and in honor of the veterans of the peacekeeping mission in Beirut, Lebanon, from 1982 to 1984.

United States · United States Congress · 18 December 2007

Expresses the sense of the House of Representatives that: (1) the United States Postal Service should issue a commemorative postage stamp in remembrance of the victims, and in honor of the veterans, of the Beirut peacekeeping mission; and (2) the Citizens' Stamp Advisory Committee should recommend to the Postmaster General that such a stamp be issued.

Law· HRH.R. 4544 (110th)enacted

Code Talkers Recognition Act of 2008

United States · United States Congress · 13 December 2007

Code Talkers Recognition Act of 2007 - Directs the Speaker of the House of Representatives and the President pro tempore of the Senate to arrange for the award of gold medals to Native American code talkers of specified Indian tribes. Defines "code talker" as a Native American who served in the Armed Forces during a foreign conflict and who participated in military communications using a native language. Requires the Secretary of the Treasury, in consultation with the Secretary of Defense and Indian tribes, to identify code talkers eligible for a gold medal.

Bill· HRH.R. 4627 (110th)referred

Homeowners' Assistance Act of 2007

United States · United States Congress · 13 December 2007

Homeowners' Assistance Act of 2007 - Exempts any qualified mortgage relief distribution from the 10% additional tax imposed by the Internal Revenue Code on early distributions from qualified retirement plans. Provides that the aggregate amount of distributions received by an individual which may be treated as qualified mortgage relief distributions for any taxable year shall not exceed the excess (if any) of $25,000, over the aggregate amounts treated as qualified mortgage delinquency relief distributions received by such individual for all prior taxable years. Defines such distributions as those made from an eligible retirement plan between the enactment of this Act and January 1, 2010, if: (1) the distribution is made during any 90-day period beginning on the date of any increase in the interest rate applicable to the acquisition indebtedness of the taxpayer's principal residence; and (2) taxpayer's adjusted gross income for the taxable year of such distribution does not exceed $114,000 ($166,000 in the case of a joint return).