Taxation

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201 records in US in 1998

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Bill· HRH.R. 4569 (105th)open

Foreign Operations, Export Financing and Related Programs Appropriations Act, 1999

United States · United States Congress · 15 September 1998

TABLE OF CONTENTS: Title I: Export and Investment Assistance Title II: Bilateral Economic Assistance Title III: Military Assistance Title IV: Multilateral Economic Assistance Title V: General Provisions Title VI: Funds Appropriated to the President - International Monetary Programs Foreign Operations, Export Financing, and Related Programs Appropriations Act, 1999 - Title I: Export and Investment Assistance - Makes appropriations for FY 1999 for: (1) direct loans, loan guarantees, tied-aid grants, insurance, and administrative expenses under Export-Import Bank programs; (2) Overseas Private Investment Corporation (OPIC) direct and guaranteed loans and credit and insurance programs, including administrative expenses; and (3) the Trade and Development Agency. Title II: Bilateral Economic Assistance - Makes appropriations for FY 1998 for: (1) expenses of the President in carrying out certain programs under the Foreign Assistance Act of 1961; (2) the Agency for International Development (AID) for child survival and disease programs, including basic education programs; (3) specified development assistance (but barring assistance for the central Government of the Republic of South Africa until the Secretary of State takes steps to negotiate repeal, suspension, or termination of a specified South African law relating to medicines and related substances control); (4) private and voluntary organizations; (5) international disaster assistance; (6) micro and small enterprise development programs; (7) guaranteed loans for the urban and environmental credit program; (8) the Foreign Service Retirement and Disability Fund; (9) operating expenses of AID and the AID Office of Inspector General; (10) Economic Support Fund (ESF) assistance (earmarking amounts for Israel and Egypt); (11) the International Fund for Ireland; (12) economic assistance for Eastern Europe and the Baltic States (earmarking amounts for Bosnia and Herzegovina, but with a prohibition on funds for new housing construction or repair or reconstruction of existing housing in Bosnia and Herzegovina unless directly related to U.S. troop efforts to promote peace there); (13) assistance for the new independent states of the former Soviet Union (subject to specified conditions, and earmarking amounts for Mongolia and the Southern Caucasus, including Georgia and Armenia, especially the areas of Abkhazia and Nagorno-Karabakh); (14) the Inter-American Foundation and the African Development Foundation; (15) the Peace Corps (but with a prohibition on the use of such funds for abortions); (16) international narcotics control; (17) migration and refugee assistance; (18) the Emergency Refugee and Migration Assistance Fund; (19) nonproliferation, anti-terrorism and related programs and activities (specifying conditions on funds for the Korean Peninsula Energy Development Organization (KEDO)); and (20) debt restructuring. Bars the use of development assistance funds for: (1) coercive abortions or involuntary sterilizations; and (2) U.S. private and voluntary organizations which obtain less than 20 percent of annual funding from sources other than the U.S. Government. Authorizes the President to withhold funds for economic revitalization programs in Bosnia and Herzegovina if the President certifies to the Committees on Appropriations that: (1) the Federation of Bosnia and Herzegovina has not complied with article III of annex 1-A of the General Framework Agreement for Peace in Bosnia and Herzegovina concerning the withdrawal of foreign forces; and (2) intelligence cooperation on training, investigations, and related activities between Iranian officials and Bosnian officials has not been terminated. Requires the withholding of certain funds from Russia unless the President certifies to the Committees on Appropriations that: (1) such assistance is vital to the U.S. national security interest; and (2) Russia is taking steps to terminate arrangements to provide Iran with technology to develop a nuclear program. Title III: Military Assistance - Makes appropriations for FY 1998 for: (1) international military education and training (IMET) (earmarking amounts for Indonesia and Guatemala, with specified restrictions); (2) foreign military financing grants and direct loans (earmarking amounts for Israel, Egypt, Jordan); and (3) international peacekeeping operations (subject to certain conditions). Prohibits foreign military financing for Sudan, Liberia, and Guatemala. Title IV: Multilateral Economic Assistance - Makes appropriations for FY 1998 for the U.S. contribution to: (1) the International Bank for Reconstruction and Development (World Bank); (2) the International Development Association; (3) the Inter-American Development Bank; (4) the Enterprise for the Americas Multilateral Investment Fund; (5) the Asian Development Bank; (6) the Asian Development Fund; (7) the African Development Fund; and (8) the European Bank for Reconstruction and Development. Makes appropriations for FY 1998 for international programs and organizations. Sets certain restrictions on international organization funding, including prohibiting the use of funds made available to the United Nations Population Fund (UNFPA) for activities in China. Prohibits the use of funds for: (1) the Korean Peninsula Energy Development Organization (KEDO); and (2) the International Atomic Energy Agency (IAEA). Title V: General Provisions - Sets forth limits on the use of appropriations, including that no more than 15 percent of such appropriations shall be obligated during the last month of availability. Renews certain prohibitions, restrictions, and conditions on the use of funds that appeared in the Foreign Operations, Export Financing, and Related Programs Appropriations Act, 1998 (P.L. 105-118). (Sec. 517) Prescribes conditions on assistance to the new independent states of the former Soviet Union. (Sec. 518) Prohibits the use of development assistance funds for abortions or involuntary sterilizations as methods of family planning or to motivate or coerce any person to practice abortions, or provide any financial incentive to undergo sterilization. (Sec. 518A) Amends the Foreign Assistance Act of 1961 to prohibit the availability of funds (either directly or as a subcontractor or subgrantee) for population planning activities or other population assistance to any foreign private, nongovernmental, or multilateral organization until it certifies that it will not, during the period for which the funds are made available: (1) perform abortions in any foreign country, except where the life of the mother would be endangered if the pregnancy were carried to term or in cases of forcible rape or incest; or (2) violate the laws of any foreign country concerning the circumstances under which abortion is permitted, regulated, or prohibited, or engage in any activity or effort to alter the laws or governmental policies of any foreign country concerning such circumstances. Authorizes the President to waive the prohibition against population assistance to foreign organizations that perform abortions in foreign countries; but caps the amount of funds available in that fiscal year for population planning activities or other population assistance. Prohibits the availability of funds for UNFPA in any fiscal year unless the President certifies that: (1) UNFPA has terminated all activities in the People's Republic of China, and will conduct no such activities during such fiscal year; or (2) during the 12 months preceding such certification there have been no abortions as the result of coercion associated with the family planning policies of the national government or other governmental entities within China. (Sec. 519) Amends Federal law to extend through FY 2000 the authority to expend funds to transfer excess defense articles to countries eligible for the Partnership for Peace as well as assistance under the Support for East European Democracy (SEED) Act of 1989. (Sec. 520) Adds Honduras to the list of countries for which no appropriations may be obligated or expended except through the regular notification procedures of the Committees on Appropriations. (Sec. 523) Bars funding for indirect assistance or reparations to Cuba, Iraq, Libya, Iran, Syria, North Korea, or China unless the President certifies that the withholding of such funds is contrary to the U.S. national security interest. (Sec. 524) Amends the Arms Export Control Act to extend the President's waiver authority with respect to reciprocal leasing through FY 1999. (Sec. 527) Authorizes the availability of ESF funds to provide general support for nongovernmental organizations located outside the People's Republic of China that have as their primary purpose fostering democracy in that country. (Sec. 530) Prohibits U.S. sale of Stinger missiles in the Persian Gulf region, with certain exceptions. (Sec. 534) Bars assistance to any country that is not in compliance with the United Nations (UN) sanctions against Iraq unless the President certifies to the Congress that such assistance: (1) is in the U.S. national interest; (2) will directly benefit the needy people in that country; or (3) will be humanitarian assistance for foreign nationals who have fled Iraq and Kuwait. (Sec. 537) Prohibits the use of funds to provide: (1) any financial incentive to a business for purposes of inducing it to relocate outside the United States if it will reduce the number of employees in the United States; (2) assistance for establishing or developing in a foreign country an export processing zone or other designated area in which a country's tax, tariff, labor, environment, and safety laws do not apply to activities in the area, unless the President certifies that such assistance is not likely to cause a loss of U.S. jobs; or (3) assistance for any project that contributes to the violation of internationally recognized workers rights in the recipient country. (Sec. 538) Continues the authorization for the use of foreign assistance funds to support biodiversity conservation activities. Authorizes AID to employ personal services contractors to administer programs for the West Bank and Gaza. (Sec. 539) Expresses the sense of the Congress with respect to: (1) immediate public renunciation by Arab League countries of the boycott of Israel (reinstated in 1997) and of American firms having commercial ties with Israel; and (2) steps the President should take to encourage such renunciation. (Sec. 540) Authorizes the use of ESF funds to strengthen the administration of justice in countries in Latin America, the Caribbean, and in other regions. Allows such use of ESF funds (including for anti-narcotics activities) for Bolivia, Colombia, and Peru, notwithstanding specified provisions of the Foreign Assistance Act of 1961. (Sec. 545) Declares that assistance under this Act should make full use of American resources, including commodities, products, and services, to the maximum extent possible. Declares the sense of the Congress that, to the greatest extent practicable, all equipment and products purchased with funds made available in this Act should be American-made. Requires Federal agency heads, in providing financial assistance to or entering into any contract with any entity using funds made available in this Act, to notify such entity of this intention. (Sec. 546) Prohibits the use of funds to pay any assessments, arrearages, or dues of any UN member. (Sec. 549) Prohibits the provision of funds to any foreign government that provides lethal military equipment to a country that the Secretary of State has determined has a terrorist government, unless the President determines that the furnishing of such assistance is in the U.S. national interest. (Sec. 551) Prohibits the obligation of any appropriations for the Palestine Liberation Organization (PLO) for the West Bank and Gaza unless the President has exercised certain authorities to suspend prohibitions on assistance to the PLO. (Sec. 552) Permits the President to provide up to a specified amount of commodities and services to the UN War Crimes Tribunal if doing so will contribute to a just resolution of charges regarding genocide or other violations of international law in the former Yugoslavia. (Sec. 553) Authorizes disposal on a grant basis in foreign countries of demining equipment used in support of the clearing of land mines and unexploded ordnance for humanitarian purposes. (Sec. 554) Prohibits the obligation of appropriations to create in Jerusalem a new U.S. agency office for the purpose of conducting U.S. business with the Palestinian Authority over Gaza and Jericho (or any successor Palestinian governing entity) provided for in the Israel-PLO Declaration of Principles. (Sec. 556) Limits the amount of certain foreign assistance funds to Latin America and the Caribbean region. (Sec. 557) Authorizes the President to reduce amounts owed to the United States by eligible countries as a result of: (1) housing guarantees made pursuant to the Foreign Assistance Act of 1961; (2) credits extended or guarantees issued under the Arms Export Control Act; or (3) any obligation for a Latin American country to pay for certain purchases of U.S. agricultural commodities. Sets forth conditions for the exercise of such authority. (Sec. 558) Authorizes the President to engage in certain debt buybacks or sales, subject to certain conditions. (Sec. 560) Provides for bilateral and multilateral assistance sanctions against countries harboring war criminals indicted with respect to Rwanda or Nazi Germany. (Sec. 560) Prohibits provision to the Government of Haiti of any funds appropriated or otherwise made available by this Act (except for humanitarian, electoral, counter narcotics, or law enforcement assistance, and subject to waiver in certain conditions), unless the President reports to the Congress that such Government: (1) is conducting thorough investigations of extrajudicial and political killings; (2) is cooperating with U.S. authorities in such investigations; (3) has substantially completed privatization of (or placed under long-term private management or concession) at least three major public enterprises; and (4) has taken action to remove from the Haitian National Police, national palace and residential guard, ministerial guard, and any other public security entity individuals who have committed human rights violations. (Sec. 561) Requires a specified annual report of the Secretary of State containing the voting record of each foreign member country of the UN to include a side-by-side comparison of each country's overall support for the United States at the UN and the amount of U.S. assistance provided to it in FY 1997. (Sec. 562) Prohibits the United States from paying any voluntary contribution to the UN, including the UN Development Program, unless the President certifies to the Congress 15 days in advance of such payment that the UN is not engaged in any effort to implement or impose any taxation on U.S. persons in order to raise revenue for itself or any of its specialized agencies. (Sec. 563) Prohibits the obligation of any appropriations for the Palestine Liberation Organization (PLO), unless the President certifies to the Congress that it is in the U.S. national security interests. (Sec. 564) Prohibits the use of funds for Croatia to relocate the remains of Croatian Ustashe soldiers at the site of the World War II concentration camp at Jasenovac, Croatia. (Sec. 565) Prohibits the use of funds for the security forces of a foreign country if the Secretary of State believes they have committed gross violations of human rights, unless the Secretary reports to the Committees on Appropriations that such country is taking steps to bring the responsible persons to justice. (Sec. 566) Requires that any agreement between the United States and the Government of Indonesia for the sale of lethal weapons shall state that such items will not be used in East Timor. (Sec. 567) Provides for bilateral and multilateral assistance sanctions (with humanitarian, democratization, and certain infrastructure project exceptions) against countries harboring war criminals indicted with respect to the former Yugoslavia. (Sec. 568) Makes funds available for FY 1998 for defense article stockpiles in foreign countries, including the Republic of Korea and Thailand. (Sec. 569) Directs the President to give a detailed account to the Congress of all Federal agency obligations and expenditures for FY 1998 and 1999 associated with the proposed agreement to reduce greenhouse gas emissions. (Sec. 570) Directs the President to withhold a specified amount of foreign assistance funds (except development or humanitarian assistance) from countries that violate any UN sanction against Libya. (Sec. 571) Bars funds to the Government of Congo until the President reports to the Congress that it is cooperating fully with investigators from the UN in accounting for human rights violations committed there or in adjacent countries. (Sec. 572) Earmarks specified foreign assistance funds for Israel, Egypt, Jordan, Lebanon, the West Bank and Gaza, the Israel-Lebanon Monitoring Group, the Multinational Force and Observers, the Middle East Regional Democracy Fund, Middle East Regional Cooperation, and Middle East Multilateral Working Groups. (Sec. 573) Requires the President to submit to specified congressional committees a plan for the distribution of the assets of a Enterprise Fund before any distribution resulting from liquidation, dissolution, or winding up of the Fund. (Sec. 574) Prohibits the availability of funds under this Act for assistance (other than for humanitarian, demining, or election-related programs or activities) for the Government of Cambodia. Directs the Secretary of the Treasury to instruct the U.S. executive directors of international financial institutions to oppose loans to Cambodia (except loans to support basic human needs). (Sec. 576) Makes specified funds available for bilateral assistance for population planning activities. (Sec. 577) Directs the Secretaries of Defense and of State to report jointly to the Congress on all overseas military training provided to, and proposed to be provided to, foreign military personnel under programs administered by the Defense and State Departments during FY 1998 and 1999. (Sec. 578) Prohibits the use of funds under this Act for a voluntary contribution to, or assistance for, KEDO. (Sec. 579) Amends the Freedom for Russia and Emerging Eurasian Democracies and Open Markets Support Act of 1992 (FREEDOM Support Act) to repeal the prohibition against direct assistance to Azerbaijan unless certain conditions are met. Title VI: Funds Appropriated to the President - International Monetary Programs - International Monetary Fund Reform and Authorization Act of 1998 - Earmarks the dollar equivalent to a specified amount of Special Drawing Rights for loans to the International Monetary Fund (IMF) under the New Arrangements to Borrow. Authorizes the use for the New Arrangements to Borrow of a specified amount of previously appropriated IMF Special Drawing Rights for the General Arrangements to Borrow. (Sec. 601) Prohibits funds appropriated for the U.S. IMF quota from being obligated or made available to the IMF until after the Secretary of the Treasury and the Chairman of the Board of Governors of the Federal Reserve System jointly notify the appropriate congressional committees that the major IMF shareholders have publicly agreed to, and will seek to implement in the IMF, policies that provide for conditions in stand-by agreements or other arrangements regarding the use of IMF resources, requiring that the recipient country: (1) liberalize restrictions on trade in goods and services and on investment, at a minimum consistent with the terms of all international trade obligations and agreements; (2) eliminate the practice or policy of government directed lending on non-commercial terms or provision of market distorting subsidies to favored industries, enterprises, parties, or institutions; and (3) guarantee nondiscriminatory treatment in insolvency proceedings between domestic and foreign creditors, and for debtors and other concerned persons. Directs the United States to exert its influence with the IMF and its members to encourage it to include as part of its conditions of stand-by agreements or other uses of the IMF's resources that the recipient country take action to remove discriminatory treatment between foreign and domestic creditors in its debt resolution proceedings. Prescribes conditions for the obligation or availability of funds under this Act to the IMF. (Sec. 602) Requires the Secretary of the Treasury to submit to the appropriate congressional committees two reports on the implementation of IMF financial stabilization programs in any country in connection with which the United States has made a commitment to provide or has provided stabilization fund financing. (Sec. 603) Directs the President to establish an International Financial Institution Advisory Commission, which shall report to the appropriate congressional committees on the future role and responsibilities of the IMF and International Bank for Reconstruction and Development (the World Bank). Requires the Secretary of the Treasury to instruct the U.S. Executive Director at the IMF to seek establishment of a permanent advisory committee to the Interim Committee of the Board of Governors of the IMF, to consist of elected members of the national legislatures of the member countries directly represented by appointed members of such Board. (Sec. 605) Amends the Bretton Woods Agreement Act to authorize the U.S. Governor of the IMF to consent to an increase in the U.S. IMF quota of Special Drawing Rights (SDRs). Increases the maximum aggregate amount of loans the Secretary of the Treasury may make to the IMF. Authorizes increased appropriations (in SDRs). (Sec. 607) Amends the International Financial Institutions Act to direct the Secretary of the Treasury to instruct the U.S. Executive Director of the IMF to promote vigorously specified policies to increase the effectiveness of the IMF, including its efforts to promote market-oriented reform, trade liberalization, economic growth, democratic governance, and social stability through certain actions, among them: (1) privatization of government enterprises; (2) economic deregulation; (3) development of internationally acceptable domestic bankruptcy laws; (4) burden-sharing by investors and creditors; (5) improvement of core labor standards; and (6) greater IMF transparency, including a more open release policy toward working papers, past evaluations, and other IMF documents. Directs the Secretary of the Treasury to establish an International Monetary Fund Advisory Committee. (Sec. 608) Declares that it is the sense of the Congress that Japan should assume a greater regional leadership role, which would coincide with its goal of promoting strong domestic demand-led growth and avoiding a significant increase in its external surplus with the United States and the countries of the Asia-Pacific region. (Sec. 609) Amends the International Financial Institutions Act to require the Secretary of the Treasury to report to specified congressional committees on the implementation of IMF financial stabilization programs in any country in connection with which the United States has made a commitment to provide or has provided stabilization fund financing. (Sec. 610) Directs the Secretary of the Treasury to submit to the appropriate congressional committees three reports on the steps taken by the United States, other members of the world community, and the international financial institutions to strengthen safeguards in the global financial system, and the progress made toward achieving specific goals toward the end of reforming the architecture of the international monetary system. (Sec. 611) Amends the International Financial Institutions Act to require the Secretary of the Treasury to: (1) report annually to specified congressional committees on the progress (if any) made by the U.S. Executive Director of the IMF in influencing the IMF to adopt certain policies and reform its internal procedures, as called for in this title; and (2) certify to such committees that the Secretary has instructed the U.S. Executive Director at the IMF to facilitate timely General Accounting Office (GAO) access to IMF information and documents that GAO needs to perform financial reviews of the IMF that will facilitate the conduct of U.S. policy with respect to it.

Bill· SS. 2467 (105th)referred

A bill to amend the Internal Revenue Code of 1986 to increase the years for carryback of net operating losses for certain farm losses.

United States · United States Congress · 14 September 1998

Amends the Internal Revenue Code to increase, for a limited period of time, from two to ten the number of years permitted for the carryback of net operating losses for certain farmers. Defines specified terms, including "farming loss."

Law· HRH.R. 4558 (105th)enacted

Noncitizen Benefit Clarification and Other Technical Amendments Act of1998

United States · United States Congress · 14 September 1998

Noncitizen Benefit Clarification and Other Technical Amendments Act of 1998 - Amends the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRAWORA) to provide that the new restrictions it imposes on alien eligibility for Supplemental Security Income (SSI) under title XVI of the Social Security Act (SSA) (and thus Medicaid under SSA title XIX) shall not apply to a nonqualified alien who was receiving such benefits on August 22, 1996 (the date of enactment of PRAWORA). (Sec. 3) Amends the North American Free Trade Agreement Implementation Act (NAFTA) to permanently extend the authorization of the Self-Employment Assistance programs. (Sec. 4) Amends SSA title IV part D (Child Support and Establishment of Paternity) to direct the Secretary of Health and Human Services to reduce, by 20 percent, the penalty for State failure to meet the deadline for compliance with child support data processing and information retrieval requirements, for each performance measure under the child support enforcement incentive payment system for which it does achieve maximum performance. (Sec. 5) Amends PRAWORA to allow nonresident alien professionals to renew their U.S. professional licenses. (Sec. 6) Amends SSA title IV part A (Temporary Assistance for Needy Families) with regard to welfare-to-work grants to eliminate the one year obligation requirement and allow a State to retain certain funds reserved for special projects (or for States small enough to have only one Service Delivery Area), without passing them through to a sub-State entity, even if all the money has not been obligated each fiscal year. (Sec. 7) Amends SSA title XVI to exclude from SSI eligibility and Medicaid benefit calculations up to $2,000 in cash awards made by tax-exempt organizations to children with life-threatening conditions. (Sec. 8) Amends part A (General Provisions) of title XI of the Social Security Act to authorize the Social Security Administration to recover SSI overpayments by offsetting up to ten percent per month of any Old Age, Survivors and Disability Insurance benefits under SSA title II.

Bill· HRH.R. 4564 (105th)referred

Income Averaging Equity Act

United States · United States Congress · 14 September 1998

Income Averaging Equity Act - Amends the Internal Revenue Code to permit farm income to be allocated among taxable years.

Bill· HRH.R. 4560 (105th)referred

Family Agriculture Reinvestment and Marketing Strategy Act of 1998

United States · United States Congress · 14 September 1998

TABLE OF CONTENTS: Title I: Short-Term Cash Relief Measures Title II: Trade Issues and Promotion of Value-Added Agriculture Subtitle A: Trade Issues Subtitle B: Value-Added Agriculture Subtitle C: Meat Labeling Subtitle D: Other Matters Regarding Trade Title III: Tax Provisions Family Agriculture Reinvestment and Marketing Strategy Act of 1998 - Title I: Short-Term Cash Relief Measures - Amends the Agricultural Market Transition Act to authorize increases for production flexibility contract payments. (Sec. 102) Directs the Secretary of Agriculture, acting through the Risk Management Agency, to conduct a crop insurance program that allows producers to select a dollar amount of coverage per acre by crop within a designated production area. Amends the Federal Crop Insurance Act to repeal the existing revenue insurance pilot program. (Sec. 103) Amends the Agricultural Market Transition Act to provide supplemental market deficiency and indemnity payments to eligible wheat and barley producers adversely affected by trade sanctions. Title II: Trade Issues and Promotion of Value- Added Agriculture -Subtitle A: Trade Issues - Directs the President and the United States Trade Representative to take specified actions regarding trade with Canada concerning: (1) wheat imports; (2) feeder cattle; (3) wheat and feed subsidies; (4) phytosanitary inspection requirements; (4) rail system access; and (5) trade barriers. (Sec. 202) Sets forth specified trade negotiating objectives with respect to the World Trade Organization (WTO) Agreement on Agriculture. (Sec. 203) Amends the Omnibus Trade and Competitiveness Act of 1988 to revise provisions with respect to the accession of countries with state trading enterprises to the general agreement on tariffs and trade (GATT) and the WTO. (Sec. 204) States that the United States shall not agree to accession of the People's Republic of China or Russia to the WTO until they take specified actions with respect to: (1) phytosanitary and veterinary standards; and (2) pork, meat, seed, and wheat imports. Subtitle B: Value-Added Agriculture - Amends the Consolidated Farm and Rural Development Act to authorize appropriations to encourage production and marketing of value-added agricultural commodities. (Sec. 212) Directs the Small Business Administrator to implement a low interest loan program for small businesses, farmers, and ranchers affected by low commodity prices. Subtitle C: Meat Labeling - Amends the Federal Meat Inspection Act to: (1) define specified terms relating to beef and lamb; and (2) set forth related labeling requirements. Directs the Secretary to conduct a ground beef and ground lamb labeling study. Subtitle D: Other Matters Regarding Trade - Directs the Secretary and the Administrator of the Environmental Protection Agency to jointly conduct a study of licensing and registration procedures under the Federal Insecticide, Fungicide, and Rodenticide Act and under Canadian law. (Sec. 232) Amends the Agricultural Marketing Act of 1946 to direct the Secretary to conduct a pilot program requiring persons engaged in buying, selling, or marketing livestock, meat, and related products in unmanufactured form to report on prices and sale terms. Amends the Packers and Stockyards Act, 1921 to prohibit packer retaliation against livestock producers. Title III: Tax Provisions - Amends the Internal Revenue Code to revise individual capital gains tax rates. (Sec. 302) Repeals estate and gift tax provisions. (Sec. 303) Amends the Taxpayer Relief Act of 1997 to make income averaging for farmers permanent.

Bill· HRH.R. 4565 (105th)referred

To amend the Internal Revenue Code of 1986 to increase the years for carryback of net operating losses for certain farm losses.

United States · United States Congress · 14 September 1998

Bill· HRH.R. 4561 (105th)referred

To amend the Internal Revenue Code of 1986 to provide that members of the uniformed services and the Foreign Service shall be treated as using a principal residence while on official extended duty.

United States · United States Congress · 14 September 1998

Amends the Internal Revenue Code to provide that members of the uniformed services and the Foreign Service shall be treated as using a principal residence while on official extended duty.

Bill· HRH.R. 4563 (105th)referred

To amend the Internal Revenue Code of 1986 to exclude from gross income amounts received for settlement of certain claims of Holocaust survivors.

United States · United States Congress · 14 September 1998

Amends the Internal Revenue Code to exclude from gross income a Holocaust victims' settlement payment.

Bill· HRH.R. 4553 (105th)referred

Small Business and Financial Institutions Tax Relief Act of 1998

United States · United States Congress · 11 September 1998

Small Business and Financial Institutions Tax Relief Act of 1998 - Amends the Internal Revenue Code to permit S corporation eligible shareholders to include individual retirement accounts. (Sec. 3) Excludes investment securities income held by a bank from passive income limits for purposes of S status termination. (Sec. 4) Increases the number of eligible S corporation shareholders. (Sec. 5) States that stock held by a bank director as required by banking regulations (director qualifying stock) shall not be considered a disqualifying second class of S corporation stock. (Sec. 6) Directs the Secretary of the Treasury to modify a certain Regulation to permit an S corporation bank to charge certain bad debt deductions over a related bad debt reserve recapture period. (Sec. 7) Includes all banks within the three-year deduction preference rule.

Bill· HRH.R. 4542 (105th)referred

Tax Relief for Working Americans Act of 1998

United States · United States Congress · 10 September 1998

TABLE OF CONTENTS: Title I: Provisions Primarily Affecting Individuals Title II: Provisions Primarily Affecting Businesses Subtitle A: Certain Expiring Provisions Modified and Made Permanent Subtitle B: Credit for Clinical Testing Research Expenses Attributable to Certain Qualified Academic Institutions Including Teaching Hospitals Tax Relief for Working Americans Act of 1998 - Title I: Provisions Primarily Affecting Individuals - Amends the Internal Revenue Code to make the basic standard deduction for married individuals twice the deduction for unmarried individuals. (Sec. 102) Provides for the full deduction for health insurance costs of individuals not eligible to participate in employer-subsidized health plans. (Sec. 103) Revises provisions concerning the aggregate amount of nonrefundable personal credits allowed to provide that the aggregate amount of such credits shall not exceed the sum of the taxpayer's regular tax liability and the alternative minimum tax. (Sec. 104) Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to increase, for any taxable year ending after 1998 and before 2000, the monthly exempt amount for individuals who have attained retirement age. Title II: Provisions Primarily Affecting Businesses - Subtitle A: Certain Expiring Provisions Modified and Made Permanent - Makes permanent the credit for increasing research activities. Increases the alternative incremental credit rate. (Sec. 202) Makes permanent the work opportunity credit. Sets forth, as a general rule, that the amount equal to the work opportunity credit amount with respect to any wages paid for any calendar quarter by an eligible tax-exempt employer shall be treated as payment by such employer of such employer's tax liability for such calendar quarter. (Sec. 203) Extends permanently the special rule for contributions of stock for which market quotations are readily available. (Sec. 204) Excludes from the definition of "foreign personal holding company income" income which is derived in the active conduct by a controlled foreign corporation of a banking, financing, or similar business, subject to stated conditions. Subtitle B: Credit for Clinical Testing Research Expenses Attributable to Certain Qualified Academic Institutions Including Teaching Hospitals - Establishes a medical innovation credit equal to 20 percent of the excess (if any) of: (1) the qualified medical innovation expenses for the taxable year; over (2) the medical innovation base period amount. Defines terms.

Bill· HRH.R. 4538 (105th)referred

Energy Efficient Technology Tax Act

United States · United States Congress · 10 September 1998

Energy Efficient Technology Tax Act - Establishes: (1) an energy credit based on the energy efficiency of energy properties and passenger vehicles; (2) a reforestation credit; and (3) a credit for certain nonbusiness energy property. Defines terms. Increases the exclusion allowed from gross income as a "qualified transportation fringe" benefit. Extends, by five years, the placed in service date of a qualified energy resources facility.

Bill· HRH.R. 4541 (105th)referred

To amend the Internal Revenue Code of 1986 to repeal the limitation on the use of foreign tax credits under the alternative minimum tax.

United States · United States Congress · 10 September 1998

Amends the Internal Revenue Code to eliminate, for purposes of the alternative minimum tax, the 90 percent limitation on foreign tax credits.

Bill· SS. 2453 (105th)referred

A bill to amend the Internal Revenue Code of 1986 to extend the credit for producing electricity from certain renewable resources.

United States · United States Congress · 9 September 1998

Amends the Internal Revenue Code to: (1) provide a credit for electricity produced from poultry waste; and (2) extend, by five years, the placed in service date of a qualified energy resources facility.

Bill· HRH.R. 4522 (105th)referred

To clarify the income and gift tax consequences of catching and returning record home run baseballs.

United States · United States Congress · 9 September 1998

Provides, with respect to a home run ball hit during the 1998 baseball season by a batter who hit at least 61 home runs during such season, that: (1) no amount shall be included in the gross income of the person recovering such a ball for purposes of subtitle A (Income Taxes) of the Internal Revenue Code; and (2) any gift of such a ball to the batter by the person recovering such a ball shall not be treated as a gift for purposes of subtitle B (Estate and Gift Taxes) of the Internal Revenue Code.

Bill· SS. 2446 (105th)referred

Drug-Free Neighborhoods Act

United States · United States Congress · 8 September 1998

TABLE OF CONTENTS: Title I: Drug-Free Borders Title II: Protecting Our Neighborhoods and Schools from Drugs Subtitle A: Drug-Free Teen Drivers Subtitle B: Drug-Free Schools Subtitle C: Drug-Free Student Loans Subtitle D: Drug-Free Workplaces Subtitle E: Drug-Free Communities Subtitle F: Banning Free Needles for Drug Addicts Title III: Defeating the Drug Mafia Title IV: National Drug Control Strategy Drug-Free Neighborhoods Act - Title I: Drug-Free Borders - Drug-Free Borders Act of 1998 - Authorizes additional appropriations for FY 1999 through 2003 for the United States Customs Service, Coast Guard, and Department of Defense to stop the flow of illegal drugs into the United States. (Sec. 103) Amends the Federal criminal code to prohibit and set penalties for committing (or attempting to commit) a crime of violence during and in relation to: (1) eluding customs, immigration, or agriculture inspection or failing to stop at the command of an officer of customs, immigration, or animal and plant and health inspection services; or (2) an intentional violation of specified arrival, reporting, entry, or clearance requirements (provides for authorizing the imposition of a death sentence if death results). Specifies that if two or more persons conspire to commit such an offense, and one or more of such persons do any act to effect the object of the conspiracy, each shall be punishable as a principal, except that the death sentence may not be imposed. (Sec. 104) Increases from two to five years the penalty for entry of goods by means of false statements. (Sec. 105) Establishes civil penalties for failure to comply with vessel boarding. (Sec. 106) Amends the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 to direct the Attorney General, in each of FY 1999 through 2003, to increase by not less than 1,500 the number of positions for full-time, active-duty border patrol agents within the Immigration and Naturalization Service above the number of such positions for which funds were allotted for the preceding fiscal year, to achieve a level of 15,000 positions by FY 2003. (Sec. 107) Prohibits a border patrol agent from ceasing pursuit of an alien suspected of unlawfully entering, or of an individual unlawfully importing a narcotic into, the United States, until State or local law enforcement authorities are in pursuit and have the alien or individual in their visual range. (Sec. 108) Amends Federal law to authorize the Secretary of the Treasury to transfer: (1) up to five percent of the customs officers employed as of the beginning of each fiscal year to new duty stations in that fiscal year on a permanent basis; and (2) customs officers to temporary duty assignments for not more than 90 days. (Sec. 109) Amends Federal law to express the sense of the Congress that collective bargaining agreements should not have any adverse impact on the ability of the Customs Service to interdict contraband, including controlled substances. Requires the parties to meet to address the issue if the Commissioner of the Customs Service or an exclusive representative of Customs Service employees determines that any collective bargaining agreement between the parties has an adverse impact upon the interdiction of contraband. Authorizes either party to enlist the services of the Federal Mediation and Conciliation Service if the parties do not reach agreement within 90 days of the adverse impact determination, and to pursue any impasse with the Federal Service Impasses Panel. Title II: Protecting Our Neighborhoods and Schools From Drugs - Subtitle A: Drug-Free Teen Drivers - Drug Free Teenage Drivers Act - Directs: (1) the National Highway Traffic Safety Administration to establish a demonstration program in several States to provide voluntary drug testing for all teenage applicants (or other first time driver's license applicants) for a driver's license; (2) that information respecting an applicant's choice not to take the drug test or the result of the test be made available to the applicant's automobile insurance company; and (3) the State in which the program is established, if an applicant tests positive, to refrain from issuing a license to the applicant and to require the applicant to complete a State drug treatment program and to not test positive in a drug test before reapplying for a license. (Sec. 203) Directs the Secretary of Transportation to establish an incentive grant program to assist the States in improving their laws relating to controlled substances and driving. Sets forth grant requirements, including regarding the use of grant funds. (Sec. 204) Authorizes appropriations for FY 1999 through 2003. Subtitle B: Drug-Free Schools - Chapter 1: Victim and Witness Assistance Programs for Teachers and Students - Amends the Victims of Crime Act of 1984 to authorize an eligible crime victim compensation program to expend appropriated funds to offer compensation to elementary and secondary school students or teachers who are victims of school violence. Authorizes the Director of the Bureau of Justice Assistance to make a grant for a demonstration project or for training and technical assistance services to a program that: (1) assists State and local educational agencies in developing, establishing, and operating programs to protect victims of and witnesses to incidents of elementary and secondary school violence; or (2) supports a student safety toll-free hotline that provides students and teachers in such schools with confidential assistance relating to the issues of school crime, violence, drug dealing, and threats to personal safety. Chapter 2: Innovative Programs to Protect Teachers and Students - Authorizes the Secretary to award grants to States, and State and local educational agencies, to develop, establish, or conduct innovative programs to improve unsafe elementary or secondary schools. Provides priorities for programs that: (1) provide prompt parent and teacher notification of certain school incidents; (2) provide annual reports to parents and teachers regarding such incidents; and (3) enhance school security measures. Authorizes appropriations. (Sec. 218) Sets forth application requirements. (Sec. 219) Amends the Safe and Drug-Free Schools and Communities Act of 1994 to authorize innovative voluntary random drug testing programs. Chapter 3: Parental Consent Drug Testing - Authorizes the Administrator of the Office of Juvenile Justice and Delinquency Prevention of the Department of Justice to award grants to States, and State and local educational agencies, to develop, establish, or conduct programs for testing students for illegal drug use with prior parental consent. Sets forth provisions regarding program guidelines, subpoenas and discovery, and matching funds. Authorizes appropriations for FY 1999 through 2003. Subtitle C: Drug-Free Student Loans - Amends the Higher Education Act of 1965 to make a student who has been convicted of a Federal or State felony involving the possession or sale of a controlled substance ineligible to receive any Federal higher education grant, loan, or work assistance for a specified period. Allows a student whose eligibility has been suspended to resume eligibility upon satisfactory completion of a drug rehabilitation program that complies with criteria prescribed by the Secretary, including two unannounced drug tests. Subtitle D: Drug-Free Workplaces - Drug-Free Workplace Act of 1998 - Expresses the sense of the Congress that: (1) businesses should adopt drug-free workplace programs; and (2) States should consider financial incentives, such as reductions in workers' compensation premiums, to encourage businesses to adopt drug-free workplace programs. (Sec. 244) Amends the Small Business Act to establish a drug-free workplace demonstration program, under which the Small Business Administration may make grants to eligible intermediaries for the purpose of providing financial and technical assistance to small business concerns seeking to start a drug-free workplace program. Sets forth provisions regarding eligibility for participation and program requirements. Authorizes appropriations. (Sec. 245) Requires the services to be provided by small business development centers to include providing information and assistance to small business concerns with respect to developing drug-free workplace programs. (Sec. 246) Authorizes the Small Business Administrator to contract with and compensate Government and private agencies or persons for services related to carrying out this chapter. Subtitle E: Drug-Free Communities - Amends the National Narcotics Leadership Act of 1988 to authorize appropriations for the Office of National Drug Control Policy for FY 1999 through 2003, of which $10 million in each such fiscal year shall be used for volunteer grassroots drug prevention programs that mobilize parent action teams nationwide to conduct community teen drug awareness education and prevention activities that guarantee increased parental involvement. Subtitle F: Banning Free Needles for Drug Addicts - Prohibits any Federal funds for FY 1998 or 1999 from being made available or used to carry out any program of distributing sterile hypodermic needles or syringes to individuals for the injection of any illegal drug. Title III: Defeating the Drug Mafia - Authorizes appropriations for FY 1999 through 2003 to: (1) the Drug Enforcement Administration for additional activities to disrupt and dismantle drug trafficking organizations; and (2) to the Federal Bureau of Investigation to enhance investigative and intelligence gathering capabilities relating to illegal drugs. (Sec. 302) Directs the Attorney General to establish an incentive grant program to assist States in enacting laws that establish State registration programs for individuals convicted of criminal offenses involving drug trafficking. Sets forth provisions regarding registration requirements, penalties for failure to register, release of information, immunity of State officials for good faith conduct, fingerprints, and uses of grant funds. Authorizes appropriations for FY 1999 through 2003. Title IV: National Drug Control Strategy - Amends the National Narcotics Leadership Act of 1988 to require the President to submit to the Congress by: (1) April 1, 1999, a National Drug Control Strategy, setting forth a comprehensive two-year plan for reducing drug abuse and the consequences of drug use in the United States, by limiting the availability of and reducing the demand for illegal drugs; and (2) October 1, 2001, and quadrennially thereafter, a revised National Drug Control Strategy, setting forth a comprehensive four-year plan for reducing drug abuse and the consequences of drug use in the United States. Sets forth provisions regarding the handling of classified information, an annual Strategy report, a performance measurement system, and annual reports by the President to the Congress on the prevalence of illegal drug use by youth between the ages of 12 and 17.

Bill· SS. 2442 (105th)referred

A bill to repeal the limitation on the use of foreign tax credits under the alternative minimum tax.

United States · United States Congress · 8 September 1998

Amends the Internal Revenue Code to eliminate, for purposes of the alternative minimum tax, the 90 percent limitation on foreign tax credits.

Bill· SS. 2440 (105th)open

Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 1999

United States · United States Congress · 8 September 1998

TABLE OF CONTENTS: Title I: Department of Labor Title II: Department of Health and Human Services Title III: Department of Education Title IV: Related Agencies Title V: General Provisions Title VI: National Center for Complementary and Alternative Medicine Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 1999 - Title I: Department of Labor - Department of Labor Appropriations Act, 1999 - Makes appropriations for FY 1999 to the Department of Labor for: (1) training and employment services; (2) community service employment for older Americans; (3) Federal unemployment benefits and allowances; (4) State unemployment insurance and employment service operations; (5) advances to the Unemployment Trust Fund and other trust funds; (6) employment and training program administration; (7) the Pension and Welfare Benefits Administration and the Pension Benefit Guaranty Corporation; (8) the Employment Standards Administration; (9) certain special benefits; (10) the Black Lung Disability Trust Fund; (11) the Occupational Safety and Health Administration; (12) the Mine Safety and Health Administration; (13) the Bureau of Labor Statistics; (14) departmental management; (15) the Assistant Secretary for Veterans Employment and Training; and (16) the Office of Inspector General. Rescinds specified amounts of funds made available for: (1) training and employment services for the Opportunity Areas of Out-of-School Youth; and (2) State unemployment insurance and employment service operations for assisting States to convert their automated employment security agency systems. Sets forth authorized uses of, and limitations on, funds appropriated under this title. (Sec. 101) Amends part A (Temporary Assistance for Needy Families) (TANF) of title IV of the Social Security Act to require funds under the welfare-to-work program that have not been allotted at the end of any fiscal year due to a State not having met specified program requirements to be transferred to the General Fund of the Treasury. Title II: Department of Health and Human Services - Department of Health and Human Services Appropriations Act, 1999 - Makes appropriations for FY 1999 to the Department of Health and Human Services (HHS) for: (1) the Health Resources and Services Administration; (2) the Medical Facilities Guarantee and Loan Fund for Federal interest subsidies for medical facilities; (3) health education assistance loans; (4) the Vaccine Injury Compensation Program Trust Fund; (5) Centers for Disease Control and Prevention; (6) the National Institutes of Health (NIH), including amounts for the John E. Fogarty International Center, the National Library of Medicine, the Office of the Director, and buildings and facilities; (7) the Substance Abuse and Mental Health Services Administration; (8) retirement pay and medical benefits for Public Health Service commissioned officers; (9) the Agency for Health Care Policy and Research; (10) the Health Care Financing Administration for grants to States for Medicaid, payments to health care trust funds, program management, and the Health Maintenance Organization Loan and Loan Guarantee Fund; (11) the Administration for Children and Families for family support payments to States; (12) low income home energy assistance; (13) refugee and entrant assistance; (14) the child care and development block grant; (15) the social services block grant; (16) children and families services programs; (17) family preservation and support; (18) payments to States for foster care and adoption assistance; (19) the Administration on Aging; (20) the Office of the Secretary for general departmental management; (21) the Office of Inspector General; (22) the Office for Civil Rights; (23) policy research; and (24) activities related to countering potential biological and chemical threats to civilian populations. Reduces amounts of specified funds appropriated for FY 1999 for: (1) a study of child welfare under part B (Child-Welfare Services) of title IV of the Social Security Act; and (2) certain welfare research, evaluations, and studies under such Act. Sets forth authorized uses of, and limitations on, funds appropriated under this title. (Sec. 212) Amends title XX (Block Grants to States for Social Services) of the Social Security Act to replace provisions which authorize appropriations for allotments for FY 2003 and succeeding fiscal years with an authorization amount for FY 1998. (Sec. 213) Prohibits the use of funds appropriated by this Act to carry out the Medicare+Choice program if the Secretary of HHS denies participation in such program to an otherwise eligible entity (including a Provider Sponsored Organization) because the entity informs the Secretary that it will not provide, pay for, provide coverage of, or provide referrals for abortions. Title III: Department of Education - Department of Education Appropriations Act, 1999 - Makes appropriations for FY 1999 to the Department of Education for: (1) education reform; (2) education for the disadvantaged; (3) impact aid; (4) school improvement activities; (5) Indian education; (6) bilingual and immigrant education; (7) special education; (8) rehabilitation services and disability research; (9) special institutions for persons with disabilities, including the American Printing House for the Blind, the National Technical Institute for the Deaf, the Kendall Demonstration Elementary School, the Model Secondary School for the Deaf, and Gallaudet University; (10) vocational and adult education; (11) student financial assistance; (12) the Federal Family Education Loan program account; (13) higher education; (14) Howard University; (15) the college housing and academic facilities loans program; (16) the historically Black college and university capital financing program account; (17) education research, statistics, and improvement; (18) departmental management; (19) the Office for Civil Rights; and (20) the Office of the Inspector General. Sets forth authorized uses of, and limitations on, funds appropriated under this title. (Sec. 301) Prohibits funds appropriated in this Act from being used to: (1) transport teachers or students in order to overcome racial imbalance in any school or to carry out a racial desegregation plan; or (2) prevent the implementation of programs of voluntary prayer and meditation in public schools. (Sec. 305) Prohibits Department of Education funds from being used to field test, implement, or administer any federally sponsored national test in reading, mathematics, or any other subject. Makes such prohibition inapplicable to the Third International Mathematics and Science Study, the National Assessment of Education Progress, or other international assessments developed under the authority of the National Education Statistics Act of 1994 that are administered only to a representative sample of U.S. and foreign pupils. (Sec. 307) Prohibits the use of funds under this Act to enforce certain annual compliance audit requirements of the guaranteed student loan program under the Higher Education Act of 1965 against those lenders with guaranteed student loan portfolios that do not exceed $5 million. Title IV: Related Agencies - Makes appropriations for FY 1999 to the: (1) Armed Forces Retirement Home; (2) Corporation for National and Community Service; (3) Corporation for Public Broadcasting; (4) Federal Mediation and Conciliation Service; (5) Federal Mine Safety and Health Review Commission; (6) Institute of Museum and Library Services; (7) Medicare Payment Advisory Commission; (8) National Commission on Libraries and Information Science; (9) National Council on Disability; (10) National Education Goals Panel; (11) National Labor Relations Board; (12) National Mediation Board; (13) Occupational Safety and Health Review Commission; (14) Railroad Retirement Board for the dual benefits payments account, Federal payments to the railroad retirement accounts, administration, and the Office of Inspector General; (15) Social Security Administration for payments to the social security trust funds, special benefits for disabled coal miners, the Supplemental Security Income (SSI) Program, administrative expenses, and the Office of Inspector General; and (16) U.S. Institute of Peace. Title V: General Provisions - Sets forth authorized uses of, and limitations on, funds appropriated under this Act. (Sec. 505) Prohibits the use of funds appropriated under this Act for programs to distribute sterile needles or syringes for the injection of illegal drugs, with specified exceptions for needle exchange programs determined to prevent the spread of human immunodeficiency virus (HIV) that do not encourage illegal drug use. (Sec. 506) Sets forth Buy American requirements. (Sec. 508) Prohibits funds appropriated under this Act from being expended for abortions or for health benefits coverage that includes coverage of abortion, except in cases where the pregnancy is the result of rape or incest or where a woman suffers from a physical condition that would, as certified by a physician, place her in danger of death unless an abortion is performed. (Sec. 511) Prohibits the use of funds made available in this Act for: (1) the creation of a human embryo for research purposes; or (2) research in which a human embryo is destroyed or knowingly subjected to risk of injury or death greater than that allowed for research on fetuses in utero under Federal regulations and the Public Health Service Act. (Sec. 512) Prohibits the use of funds made available in this Act for activities to promote the legalization of a controlled substance unless there is significant medical evidence of a therapeutic advantage to the use of such substance or that federally-sponsored trials are being conducted to determine such advantage. (Sec. 515) Cancels a specified amount of budgetary resources available for FY 1999 for salaries and expenses of the Departments of Labor, Health and Human Services, and Education. Title VI: National Center for Complementary and Alternative Medicine - Amends the Public Health Service Act to repeal provisions regarding the Office of Alternative Medicine. Establishes a National Center for Complementary and Alternative Medicine as an NIH agency, to be headed by a Director appointed by the Secretary of HHS. Requires the Director of the Center to study the integration of alternative treatment, diagnostic and prevention systems, modalities, and disciplines with the practice of conventional medicine as a complement to such medicine and into U.S. health care delivery systems. Sets forth additional responsibilities of the Director, including the establishment of an advisory council, a bibliographic system for the collection of worldwide research relating to complementary and alternative medicine, and a related information clearinghouse.

Bill· SS. 2426 (105th)referred

Uniformed Services Filing Fairness Act of 1998

United States · United States Congress · 31 August 1998

Uniformed Services Filing Fairness Act of 1998 - Amends the Internal Revenue Code to provide for a two-month tax return filing date extension for any uniformed services member stationed outside of the United States on the date returns would otherwise be due.

Bill· HRH.R. 4521 (105th)referred

Family Business and Family Farm Preservation Act of 1998

United States · United States Congress · 7 August 1998

Family Business and Family Farm Preservation Act of 1998 - Amends the Internal Revenue Code to provide that the $675,000 limitation on the estate tax deduction shall not apply to interests in a business owned by a single family. Establishes a reinvestment requirement on estates to which such limitation did not apply.

Bill· HRH.R. 4514 (105th)referred