United States · United States Congress · 2 August 2001
Amends Federal law to authorize the Secretary of State to initiate a U.S. plan to endorse and obtain observer status for Taiwan at the annual week-long summit of the World Health Assembly in May 2002 in Geneva, Switzerland, and to instruct the U.S. delegation there to implement such plan.
United States · United States Congress · 2 August 2001
Calls for the Citizens' Stamp Advisory Committee of the U.S. Postal Service to recommend and the Postmaster General to issue a postage stamp commemorating the Fisk Jubilee Singers (a choral group from Fisk University in Nashville, Tennessee).
United States · United States Congress · 2 August 2001
Declares that Congress encourages the Government of China to honor its obligations under the United Nations Convention relating to the Status of Refugees of 1951, as modified by the Protocol relating to the Status of Refugees of 1967, by: (1) making genuine efforts to identify and protect the refugees among the North Korean migrants encountered by Chinese authorities; (2) providing North Korean refugees residing in China with a safe asylum; (3) halting the forced repatriations of North Korean refugees seeking asylum in China; (4) allowing the United Nations High Commissioner for Refugees (UNHCR) to have access to all North Korean refugees residing in China; and (5) cooperating with the UNHCR in efforts to resettle the North Korean refugees residing in China in other countries. Encourages the UNHCR to facilitate the resettlement of North Korean refugees residing in China in other countries.
United States · United States Congress · 2 August 2001
Commends and congratulates Daw Aung San Suu Kyi on the tenth anniversary of her receiving the Nobel Peace Prize. Recognizes her contributions and work toward bringing peace and democracy to Burma. Expresses the sense of Congress that: (1) the President and Secretary of State should continue to encourage the Government of Burma to restore basic human rights to the Burmese people, to eliminate the practice of human trafficking, to address the manufacture of heroin and methamphetamine, to continue releasing political prisoners, to recognize the results of the 1990 democratic elections, and to allow Daw Aung San Suu Kyi and the National League for Democracy to enjoy unfettered freedom of speech and freedom of movement; and (2) Daw Aung San Suu Kyi should be invited to address a joint meeting of Congress.
United States · United States Congress · 1 August 2001
Holocaust Victims Insurance Relief Act of 2001 - Directs the Archivist of the United States to establish and maintain a Holocaust Insurance Registry to consist of information on holders and issuers (and related liable entities) of Holocaust-era insurance policies that were: (1) in effect after January 30, 1933, and before December 31, 1945; and (2) issued to a policyholder domiciled in any area of Europe that was occupied or controlled by Nazi Germany or any ally or sympathizer during such period. Requires: (1) insurers to file such information in an electronic format with the Secretary of Commerce by a specified deadline; (2) the Secretary to assess a civil penalty for each day an insurer fails to comply; and (3) notify each State's commissioner of insurance of the identity of any insurer that has failed to file such information or to satisfy any penalty.
United States · United States Congress · 31 July 2001
Employment Non-Discrimination Act of 2001 - Prohibits employment discrimination on the basis of sexual orientation by covered entities (including employment agencies, labor organizations, and training programs). Prohibits related retaliation and coercion. Declares this Act inapplicable to the provision of employee benefits for the benefit of an employee's domestic partner. Prohibits the Equal Employment Opportunity Commission from: (1) collecting statistics on sexual orientation from covered entities; and (2) compelling covered entities to collect such statistics. Prohibits: (1) quotas and preferential treatment; and (2) an order or consent decree for a violation of this Act that includes a quota or preferential treatment. Declares that this Act is inapplicable to: (1) religious organizations; (2) the relationship between the United States and members of the armed forces; or (3) laws creating special rights or preferences for veterans. Prohibits the imposition of affirmative action for a violation of this Act. Disallows State immunity. Makes the United States or a State liable for remedies to the same extent as under the Civil Rights Act of 1964.
United States · United States Congress · 31 July 2001
Sales Tax Equity Act of 2001 - Amends the Internal Revenue Code to permit the deduction of State and local sales taxes in lieu of State and local income taxes.
United States · United States Congress · 30 July 2001
Korean War Veterans Recognition Act of 2001 - Adds National Korean War Veterans Armistice Day, July 27, to the list of days on which the flag of the United States should be displayed.
United States · United States Congress · 30 July 2001
Medicare Equity Act for the Blind of 2001- Amends title XVIII (Medicare) of the Social Security Act, as amended by the Medicare, Medicaid, and SCHIP Benefits Improvement and Protection Act of 2000, to provide Medicare coverage of State vocational rehabilitation services for older individuals who are blind.
United States · United States Congress · 27 July 2001
Encourages all participants in the United Nations World Conference Against Racism, Racial Discrimination, Xenophobia, and Related Intolerance (WCAR) to seize this opportunity to tackle the scourges of racism, xenophobia, sexism, religious intolerance, slavery, and other forms of discrimination. Recognizes that efforts to address these prejudices should occur within a global framework and without reference to specific regions, countries, or present-day conflicts. Urges: (1) the participants to utilize WCAR to mitigate, rather than aggravate, racial, ethnic, and regional tensions; and (2) WCAR to focus on concrete steps that may be taken to address gross human rights violations that were motivated by racially and ethnically based animus and on devising strategies to help eradicate such intolerance. Commends the efforts of the Government of South Africa in hosting WCAR.
United States · United States Congress · 27 July 2001
Declares that Congress considers the Palestinian Authority to be in violation of the principles embodied in the United Nations Convention on the Rights of the Child for its use of children as soldiers and for inciting children to acts of violence and war. Urges: (1) the Palestinian Council to declare its commitment to the Convention and to adopt legislation to implement the Convention as soon as possible; (2) the President to withhold any future U.S. assistance to the Palestinian Authority until it stops the use of children in armed conflict; and (3) the Secretary of the Treasury to instruct the U.S. executive director of each international financial institution to use the U.S. voice and vote to oppose assistance to the Palestinian Authority until it discontinues its use of children as soldiers. Requests reports by the Secretary of State on: (1) the degree to which Palestinian children are encouraged by the Palestinian Authority to participate in organized violent or terrorist acts and the degree to which the Palestinian education system, religious structures, and media play a role; and (2) Palestinian Authority efforts to prevent the involvement of children in such acts.
United States · United States Congress · 26 July 2001
Contact Lens Prescription Release Act of 2001 - Instructs the Federal Trade Commission to promulgate a rule on ophthalmic practice that: (1) requires a contact lens prescriber to provide the patient, (or, upon request, the patient's agent), a copy of the contact lenses prescription, including its two-year expiration date; and (2) makes it an unfair trade practice for a contact lenses industry member to publish any advertisement or sales presentation relating to contact lenses that represents that they may be obtained without a valid prescription.
United States · United States Congress · 25 July 2001
Posthumous Citizenship Restoration Act of 2001 - Amends the Immigration and Nationality Act to extend until two years after the later of the date of enactment of this Act or the date of the person's death the deadline for the Attorney General to approve a request to grant posthumous citizenship to individuals who die while on active-duty military service.
United States · United States Congress · 18 July 2001
Economic Revitalization Tax Act of 2001 - Amends Internal Revenue Code provisions concerning investment of earnings in U.S. property to set forth a separate rule governing any foreign corporation which is a controlled foreign corporation and is created or organized under the laws of, or engaged in the active conduct of a trade or business within, the Commonwealth of Puerto Rico or a possession of the United States. Provides that in the case of certain dividends received by a domestic corporation from such a corporation, there shall be allowed as a deduction an amount equal to 85 percent of such dividend. Establishes a safe harbor rule for certain transfers or licenses of intangible property to such a corporation.
United States · United States Congress · 18 July 2001
Recognizes the courage of Serbian democrats, in particular, Serbian Prime Minister Zoran Djindjic, in facilitating the transfer of Slobodan Milosevic to the International Criminal Tribunal for Yugoslavia. Calls for the continued arrest and transfer of other indicted war criminals throughout the Balkans to the Tribunal. Encourages the release of all innocent political prisoners held in Serbian prisons. Declares that the House of Representatives remains committed to providing foreign assistance to support the success of economic, political, and legal reforms in Yugoslavia and other nations of the Balkans region as long as the Yugoslav Government and others continue to cooperate in the matter of war criminals.
United States · United States Congress · 18 July 2001
Expresses the sense of Congress that the Government of the People's Republic of China should cease its persecution of Falun Gong practitioners. Calls for the U.S. Government to urge the Chinese Government to: (1) release from detention all Falun Gong practitioners and end the torture and other cruel, inhumane, and degrading treatment of such practitioners and other prisoners of conscience; and (2) abide by the International Covenant on Civil and Political Rights and the Universal Declaration of Human Rights by allowing Falun Gong practitioners to pursue their personal beliefs.
United States · United States Congress · 17 July 2001
Prohibits the issuance of an immigrant or nonimmigrant visa to a citizen of the People's Republic of China who: (1) participates in or supports the harvesting, transplantation, or trafficking of organs of executed Chinese prisoners; or (2) seeks such visa for the purpose of training in organ or bodily tissue transplantation.
United States · United States Congress · 16 July 2001
Expresses the deep regret of Congress for the U.S. refusal to provide political asylum to the Jewish refugees aboard the S.S. St. Louis in May and June of 1939.
United States · United States Congress · 12 July 2001
Medicare Vision Rehabilitation Services Act of 2001 - Amends title XVIII (Medicare) of the Social Security Act, as amended by the Medicare, Medicaid, and SCHIP Benefits Improvement and Protection Act of 2000, to provide for coverage of outpatient vision rehabilitation services under part B (Supplementary Medical Insurance) of the Medicare program.
United States · United States Congress · 10 July 2001
Combat Merchant Mariners Veterans Benefits Act of 2001 - Provides that: (1) qualifying service in the U.S. merchant marine during a period of war for a total period equal to at least 12 months shall be considered active duty in determining eligibility for veterans' benefits; and (2) such service may be verified by entries in a continuous discharge book, a certificate of discharge to merchant seamen, a certificate of substantially continuous service, or other documentation available from the Secretary of Transportation or the head of any other Federal agency.
United States · United States Congress · 28 June 2001
Viet Nam Human Rights Act - Declares the purpose of this Act is to promote the development of freedom and democracy in Viet Nam. Establishes a Congressional-Executive Commission on Viet Nam to monitor: (1) the acts of the Government of Viet Nam which reflect compliance with or violation of human rights, in particular those contained in the International Covenant on Civil and Political Rights and in the Universal Declaration of Human Rights; (2) the rule of law in Viet Nam; and (3) the development of U.S. programs and activities and private organizations to increase the interchange of people and ideas between the United States and Viet Nam. Prohibits U.S. nonhumanitarian assistance to the Government of Viet Nam unless the President determines and certifies to Congress that the Government of Viet Nam has complied with certain human rights requirements. Directs the Secretary of the Treasury to instruct the U.S. Executive Director of specified international financial institutions to use the U.S. vote to deny multilateral nonhumanitarian assistance to Viet Nam unless the President determines and certifies to Congress that such requirements have been met. Authorizes U.S. assistance for the support of individuals and organizations to promote human rights and nonviolent democratic change in Viet Nam. Sets forth U.S. policy with respect to: (1) overcoming the jamming of Radio Free Asia by Viet Nam; (2) U.S. educational and cultural exchange programs to promote freedom and democracy in Viet Nam; and (3) the offer of refugee resettlement to Viet Nam nationals.
United States · United States Congress · 28 June 2001
Microbicide Development Act of 2001 - Amends the Public Health Service Act to direct the Director of the National Institute of Allergy and Infectious Diseases to expand, intensify, and coordinate the activities of the Institute with respect to research on the development of microbicides to prevent the transmission of HIV and other sexually transmitted diseases. Directs the Secretary of Health and Human Services to expand, intensify, and coordinate the activities of such Centers with respect to research on microbicides to prevent the transmission of HIV and other sexually transmitted diseases.
United States · United States Congress · 28 June 2001
Abolishment of Obsolete Agencies and Federal Sunset Act of 2001 - Establishes the Federal Agency Sunset Commission to: (1) submit to Congress a schedule for review by the Commission, at least once every 12 years, of the abolishment or reorganization of each agency; (2) review and evaluate the efficiency and public need for each agency using specified criteria; (3) recommend whether each agency should be abolished or reorganized; and (4) report to Congress on all legislation introduced that would establish a new agency or a new program to be carried out by an existing agency. Requires the abolishment of any agency within one year of the Commission's review, unless the agency is reauthorized by Congress. Authorizes the deadline for abolishing an agency to be extended for an additional two years by legislation enacted by a super majority of the House of Representatives and the Senate. Directs the Comptroller General and the Director of the Congressional Budget Office, in cooperation with the Director of the Congressional Research Service, to prepare an inventory of Federal programs within each agency for the purpose of advising and assisting Congress and the Commission in carrying out the requirements of this Act.
United States · United States Congress · 28 June 2001
Federal Employee Health Benefits Glaucoma Screening Act - Requires that a contract made or a health benefits plan approved under the Federal Employees' Health Benefits Program provide coverage for screening for glaucoma for individuals determined to be at high risk for glaucoma, individuals with a family history of glaucoma, and individuals with diabetes.
United States · United States Congress · 28 June 2001
Expresses the sense of Congress that there should be established a National Community Health Center Week to raise awareness of health services provided by community, migrant, public housing, and homeless health centers.
United States · United States Congress · 28 June 2001
Urges the Government of Vietnam to: (1) allow freedom of religious belief and practice to all Montagnards; (2) return all traditional Montagnard lands that have been confiscated or encroached upon; (3) allow nongovernmental and international humanitarian organizations to deliver humanitarian assistance directly to Montagnards in their villages; (4) open up all parts of the Central Highlands to journalists and other observers; and (5) withdraw its security forces from Cambodia and stop hunting refugees. Commends: (1) the Royal Cambodian Government for its official policy of guaranteeing temporary asylum for Montagnards fleeing Vietnam and urges that Government to take specified measures, including providing security at sites where refugees are sheltered; (2) the officials and employees in Cambodia of the United Nations (UN) High Commissioner for Refugees and the UN Human Rights Center for their assistance to and advocacy on behalf of Montagnard asylum seekers and refugees; and (3) the Department of State for the assistance to and advocacy of Montagnard asylum seekers that have been provided by officials and employees of the U.S. Embassy in Phnom Penh. Urges the State Department to make clear to the Vietnamese Government that continued mistreatment of Montagnards and efforts to seek forcible repatriation of refugees and asylum seekers from Cambodia represent a grave threat to the normalization process between the Governments of the United States and Vietnam and a serious obstacle to any prospects for the future provision of U.S. assistance to that Government.
United States · United States Congress · 28 June 2001
Reaffirms the U.S. commitment to opposing any commercial and lethal scientific whaling and to supporting the expansion of whale sanctuaries. Calls for: (1) the President to use all available diplomatic channels to convey U.S. opposition to commercial whaling activities and lethal scientific whaling and to consider actions, including bilateral negotiations and sanctions, to eliminate such whaling and to prevent any trade in whale meat; and (2) the United States to strongly oppose any effort at the 53rd meeting of the International Whaling Commission in London to approve the resumption of commercial whaling and all efforts at the 12th Conference of the Parties to the Convention on International Trade in Endangered Species to downlist any threatened or endangered whale population and to reopen international trade in whale meat.
United States · United States Congress · 27 June 2001
Congratulates: (1) the people of Peru for the successful completion of free and fair elections on April 8 and June 3, 2001; (2) Alejandro Toledo for his election as President and his commitment to democracy; (3) Valentin Paniagua, the current President, for his commitment to a peaceful transition; and (4) the Organization of American States Electoral Observer Mission for promoting representative democracy by working to ensure free and fair elections in Peru. Call for: (1) the United States to expand its cooperation with the Peruvian Government to promote the strengthening of democratic institutions and the rule of law, economic development, and an improved quality of life for citizens of both countries; and (2) such Governments to act in solidarity to promote democracy and respect for human rights and to enhance cooperation to confront common threats. Expresses: (1) sympathy to the Peruvian people for losses suffered as a result of the June 23, 2001 earthquake and support for their efforts to rebuild; and (2) support for relief and reconstruction assistance to Peru from the international community. Urges the President of the United States to encourage relief entities to expedite assistance.
United States · United States Congress · 20 June 2001
Women Immigrants Safe Harbor Act of 2001 - Amends the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA) to exempt battered aliens from the ban on receiving benefits under specified Federal programs, such as Medicaid and Supplemental Security Income (SSI) (titles XIX and XVI of the Social Security Act (SSA)) and other Federal assistance. Amends: (1) PRWORA concerning the status as qualified alien for nonimmigrant "U" visa holders; and (2) the Immigration and Nationality Act concerning treatment of family-sponsored battered aliens under the public charge provisions of such Act. Provides that benefits provided to battered aliens are not subject to reimbursement under PRWORA.
United States · United States Congress · 19 June 2001
Burma Freedom Act - Prohibits the importation into the United States of any Burmese products until the President determines and certifies to Congress that the State Peace and Development Council in Burma has made progress in: (1) reversing gross violations of internationally-recognized human rights and worker rights; (2) implementing democratic government; and (3) cooperating with U.S. counter-narcotics efforts.
United States · United States Congress · 19 June 2001
Amends the Internal Revenue Code respecting the Hope Scholarship Credit to: (1) extend coverage to fees, books, supplies, and equipment, and exempt such expenses from information reporting requirements; and (2) not reduce such Credit by Federal Pell Grant and Supplemental Educational Opportunity Grant amounts.
United States · United States Congress · 19 June 2001
Expresses the sense of Congress that: (1) the status quo on Cyprus must end and the island and its people must be reunited in a bi-zonal, bi-communal federal Cyprus, on the basis of United Nations Security Council resolutions; (2) the accession of Cyprus to the European Union (EU) would act as a catalyst for the solution of the Cyprus problem without such solution being a precondition for accession; (3) membership of Cyprus to the EU should be strongly supported; (4) all Cypriots should be urged to support and encourage efforts to bring Cyprus into the EU; and (5) U.S. agencies should pursue initiatives that will help promote and achieve reunification, reconciliation, stability, and prosperity on Cyprus.
United States · United States Congress · 12 June 2001
Amends the Internal Revenue Code to permit: (1) Federal civilian and military retirees to pay Federal Employees Health Benefits Program and TRICARE supplemental premiums on a pretax basis; and (2) a deduction (available to itemizers and nonitemizers) for TRICARE supplemental premiums and enrollment fees.
United States · United States Congress · 8 June 2001
Declares that the House of Representations condemns and deplores: (1) the continued detention of Li Shaomin, Gao Zhan, Wu Jianmin, Tan Guangguang, Teng Chunyan, and other scholars detained on false charges by the Government of the People's Republic of China and calls for their immediate and unconditional release; (2) the lack of due process afforded to these detainees and the probable coercion of confessions from some of them; and (3) the ongoing and systematic pattern of human rights violations by the Chinese Government. Urges the Chinese Government to consider: (1) the implications to the broader U.S.-Chinese relationship of detaining and coercing confessions from U.S. citizens and permanent residents on unsubstantiated spying charges or suspicions; and (2) releasing Liu Yaping on humanitarian grounds. Expresses the sense of the House of Representatives that the President should: (1) make the release of the scholars a top priority of U.S. foreign policy with the Chinese Government; (2) make every effort to assist the scholars and their families while discussions of their release continue; (3) make it clear that the detention of U.S. citizens and permanent residents on unsubstantiated spying charges or suspicions of spying and the infliction of human rights violations upon U.S. citizens and residents, is not in the interests of the Chinese Government; and (4) send a special, high ranking representative to reiterate the deep concern of the United States regarding the continued imprisonment of the scholars and to discuss their legal status and immediate humanitarian needs.
United States · United States Congress · 7 June 2001
Requires the Secretary of the Interior to study and report to specified congressional committees on the suitability and feasibility of establishing as a National Park System unit the Virginia Key Beach in Biscayne Bay, Florida (which was used for recreation by African Americans at a time when public beaches were racially segregated by law).
United States · United States Congress · 7 June 2001
Medicare Medical Nutrition Therapy Amendment Act of 2001 - Amends title XVIII (Medicare) of the Social Security Act, as amended by the Medicare, Medicaid, and SCHIP Benefits Improvement and Protection Act of 2000, to provide coverage of medical nutrition therapy services for certain Medicare beneficiaries with cardiovascular diseases.
United States · United States Congress · 7 June 2001
Koby Mandell Act of 2001 - Directs the Attorney General to establish within the Department of Justice an office to: (1) monitor acts of international terrorism alleged to have been committed by Palestinians or individuals acting on behalf of Palestinian organizations; (2) collect and offer rewards for information against individuals alleged to have committed such acts; (3) negotiate with the Palestinian Authority or related entities to obtain financial compensation for U.S. nationals or their families injured or killed by such terrorist acts; (4) establish and implement alternative methods to apprehend, indict, prosecute, and convict individuals who commit such acts; (5) contact victims' families and provide updates on the progress to apprehend, indict, prosecute, and convict the individuals who commit such acts; and (6) provide for the permanent stationing of an appropriate number of U.S. officials in Israel, in territory administered by Israel and by the Palestinian Authority, and elsewhere.
United States · United States Congress · 6 June 2001
Global Access to HIV/AIDS Prevention, Awareness, Education, and Treatment Act of 2001 - Amends the Foreign Assistance Act of 1961 to urge the United States and other developed countries, with respect to activities supported in connection with health programs, to provide assistance to sub-Saharan and other developing countries to control the human immunodeficiency virus and acquired immune deficiency syndrome (HIV/AIDS) pandemic through HIV/AIDS prevention, treatment, monitoring, and related activities. Authorizes the Administrator of the U.S. Agency for International Development (AID) to provide assistance through nongovernmental organizations to carry out such activities there. Directs the Administrator for AID to provide assistance to sub-Saharan African and other developing countries for the procurement of HIV/AIDS pharmaceuticals, anti-viral therapies, and other appropriate medicines and their distribution to qualified national, regional, or local organizations for the treatment of individuals with HIV/AIDS in accordance with appropriate HIV/AIDS testing and monitoring requirements and for the prevention of transmission of HIV/AIDS from mother to child. Provides for U.S. contributions to multilateral efforts to prevent, treat, and monitor HIV/AIDS in sub-Saharan African and other developing countries.
United States · United States Congress · 5 June 2001
Early Treatment for HIV Act of 2001 - Amends title XIX (Medicaid) of the Social Security Act to give States the option of providing Medicaid coverage for certain low-income HIV-infected individuals.
United States · United States Congress · 25 May 2001
Safe Havens Support Act of 2001 - Amends part A (Temporary Assistance for Needy Families) (TANF) of title IV of the Social Security Act to allow a State to use a TANF grant to support an infant safe haven program.
United States · United States Congress · 25 May 2001
Prohibits the issuance of a visa or the admission into the United States of any physician who is a citizen of the People's Republic of China seeking to train in organ or bodily tissue transplantation in the United States.
United States · United States Congress · 25 May 2001
Social Security Number Privacy and Identity Theft Prevention Act of 2001 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act (SSA) to: (1) specify restrictions on the sale and public display of social security account numbers (SSNs) (or any derivatives) by Federal, State, and local governments and bankruptcy case trustees; (2) prohibit the display of SSNs on checks issued for payment by such governments, or on driver's licenses or motor vehicle registrations issued by a State or local government; (3) prohibit the Federal, State, or local government display of SSNs (or any derivatives) on employee identification cards or tags (IDs); (4) prohibit access to the SSNs of other individuals by prisoners employed by Federal, State, or local governments; (5) require States to require independent verification of birth records provided in support of applications for SSNs; and (6) prohibit the selling, purchasing, or displaying of SSNs and the obtaining or using of any individual's SSN to locate or identify such individual with the intent to physically injure or harm such individual or to use the ID of such individual for any illegal purpose by any person, with specified exceptions. Establishes civil and criminal penalties for violations of this Act, including judicial orders of restitution. Provides that any person who refuses to do business with an individual because the individual will not consent to that person's receipt of his or her SSN shall be considered to have committed an unfair or deceptive act or practice in violation of the Federal Trade Commission Act, except in certain cases required under Federal law. Subjects to the Fair Credit Reporting Act information regarding a consumer's SSN (and any derivative) (credit header information).
United States · United States Congress · 25 May 2001
Condemns the Taliban's policy of forcing Afghan Hindus and other non-Muslims to wear a yellow identity symbol. Demands that the Taliban regime revoke its order and conform its laws to all basic international civil and human rights standards. Calls on the Government of Pakistan to use its influence to demand that the Taliban revoke the policy.
United States · United States Congress · 24 May 2001
Domestic Spirits Tax Equity Act of 2001 - Amends the Internal Revenue Code to allow a distilled spirits wholesaler a distilled spirits wholesalers credit equal to the product of: (1) the number of cases of bottled distilled spirits which were bottled in the United States and which are purchased by such wholesaler during the taxable year directly from the distiller or importer of such spirits; and (2) the average tax-financing cost per case for the most recent calendar year ending before the beginning of such taxable year.