Tax Fairness and Economic Growth Act of 1992

Summary

Title I: Accelerated Growth - Economic Growth Acceleration Act of 1992 - Subtitle A: Provisions Relating to Capital Gains - Amends the Internal Revenue Code to allow a capital gains deduction for noncorporate taxpayers for assets held from one to three years. Provides special rules for the gain or loss from the sale or exchange of collectibles and sales of interest in partnerships. Disallows such deduction in computing the alternative minimum tax. Revises the formula for determining gain from the dispositions of certain depreciable realty to take into account depreciation adjustments (adjustments allowed or allowable for exhaustion, wear and tear, obsolescence, or certain amortization). Subtitle B: Provisions Relating to Passive Losses and Depreciation - Treats the real estate development activity of a taxpayer as a single trade or business activity that is not a rental activity. Allows an additional depreciation allowance for the purchase of new equipment as investment property after February 1, 1992, which is placed in service before July 1, 1993. Reduces the basis adjustment of such property by the amount of the additional allowance. Requires application of such allowance in determining the alternative minimum tax. Restricts the determination of adjusted current earnings for purposes of computing alternative minimum taxable income to property placed in service after 1989 and before February 1, 1992. Subtitle C: Provisions Relating to Real Estate Investments by Pension Funds - Modifies exceptions to the exclusion of real property acquired by a qualified organization from the meaning of acquisition indebtedness. Makes certain exceptions inapplicable to sales out of foreclosure by a financial institution. Applies the meaning of acquisition indebtedness to investments in certain large partnerships where the principal purpose of partnership allocation is not tax avoidance. Repeals the special rule for publicly traded partnerships with respect to the treatment of unrelated business taxable income. Subtitle D: Provisions Affecting Homebuyers - Allows a first-time homebuyer who purchases a principal residence a tax credit of ten percent of the purchase price, not to exceed $5,000. Limits such credit to one residence and requires acquisition between February 1, 1992, and January 1, 1993. Allows penalty-free withdrawals from individual retirement plans for a first-home purchase. Limits such distribution to $10,000, or other applicable amount if previous distributions have been made. Title II: Tax Relief for Families - Tax Relief for Families Act of 1992 - Subtitle A: Provisions Relating to Education and Savings - Allows a deduction for interest on education loans for the taxpayer, the taxpayer's spouse, or child. Requires such loans to be for tuition and related expenses at certain higher education institutions. Reduces such deduction by any amount excludable from gross income by reason of the redemption of U.S. bonds for higher education expenses. Coordinates such deduction with the home equity indebtedness provision. States that investment interest does not include qualified educational interest. Requires persons who receive interest payments to report them on an information return, and to furnish written statements to the payors on receipt of such payments. Allows the establishment of flexible individual retirement accounts (FIRA) for the exclusive benefit of an individual and the individual's beneficiaries. Limits annual contributions to the lesser of $2,500, or the compensation includable in the individual's gross income. Prohibits contributions to FIRAs maintained for a taxpayer if the taxpayer's adjusted gross income exceeds: (1) $120,000, in the case of a joint return; (2) $100,000, in the case of a surviving spouse or head of household; and (3) $60,000, in any other case. Prohibits the establishment of FIRAs for dependents. Exempts FIRAs from taxation, except the tax on unrelated business income of charitable, etc. organizations. Allows pooling arrangements for such accounts. Excludes from gross income distributions out of FIRA held for at least seven years. Imposes the ten-percent additional penalty tax on distributions made during the first three years. Provides for the transfer from individual retirement plans to FIRAs. Allows penalty-free withdrawals from qualified retirement plans for qualified higher education expenses and financially devastating medical expenses. Subtitle B: Other Provisions - Allows a deduction for loss incurred from the sale of a principal residence. Provides for an increase in the basis of a new principal residence purchased by a taxpayer who realized a loss on the sale of the old residence. Increases the personal exemption for a child who has not attained aged 19. Extends the deduction for health insurance cost for self-employed individuals from June 30, 1992, to December 31, 1993. Allows a deduction for qualified adoption expenses of up to $3,000. Denies the use of such deduction for any expense for which a deduction or credit is already allowable and for which reimbursements have been made. Defines qualified adoption expenses as those: (1) directly related to the legal adoption of a child with special needs; (2) that are not incurred in violation of State or Federal law; and (3) that are of a type eligible for reimbursement under the adoption assistance program under title IV of the Social Security Act (Grants to States for Aid and Services to Needy Families with Children and for Child-Welfare Services). Allows such deduction whether or not the taxpayer itemizes deductions. Includes as a working condition fringe benefit excluded from gross income any passes, tokens, fare cards, tickets or similar instruments for commuting by public transit provided to an employee at a discount by the employer, or reimbursements by the employer to cover all or part of the costs of such instruments, to the extent that such amounts do not exceed $60 per month. Title III: Long Term Growth - Long Term Growth Act of 1992 - Subtitle A: Extension of Expiring Provisions - Makes permanent the tax credit for increasing research activities and for clinical testing expenses for certain drugs for rare diseases or conditions (orphan drugs). Postpones the termination dates of the following provisions: (1) the rules of allocating research and experimental expenditures; (2) the low-income housing credit; (3) the targeted jobs credit; and (4) the solar and geothermal investment credit. Extends the authority to issue qualified small issue bonds to finance farm property. Extends the authority to issue qualified mortgage bonds and mortgage credit certificates. Subtitle B: Provisions Relating to Enterprise Zones - Enterprise Zone-Jobs Creation Act of 1992 - Authorizes the Secretary of Housing and Urban Development (Secretary) to designate enterprise zones for purposes of providing tax and regulatory relief and improving local services. Limits choices to areas nominated by States and local governments. Limits the total number of areas that may be designated, and the time period of the designation. Authorizes the Secretary to designate a zone only if the area meets certain locational, demographic, unemployment, and poverty criteria. Requires nominating local governments, as a condition of the Secretary's designation, to agree in writing to follow a course of action that may include reducing tax rates, improving local services, simplifying or streamlining regulation of business, and providing job training to area residents. Describes areas to which the Secretary must give preference in selecting areas for designation. Requires the Secretary to report to the Congress every four years on the effects of such enterprise zones' designation in accomplishing the purposes of this Act. Allows a nonrefundable income tax credit to enterprise zone employees for five percent of any wages earned up to a specified amount. Provides for phase-out of such credit. Provides for the nonrecognition of capital gain on the sale of enterprise zone property. Allows an individual a deduction on the aggregate amount paid for the purchase of enterprise stock on its original issue by a qualified issuer. Requires any gain from the disposition of the stock to be treated as ordinary income. Excludes enterprise zone capital gain from computation of the alternative minimum tax. Requires the Foreign-Trade Zone Board to consider on a priority basis and to expedite the processing of applications for the establishment of foreign-trade zones within enterprise zones. Requires the Secretary of the Treasury to give priority to, and expedite the processing of applications for, the establishment of ports of entry necessary to establish such zones. Subtitle C: Excise Tax Provisions - Repeals the luxury excise tax on boats and aircraft. Repeals the exemption from the tax on disesel fuel and special motor fuels for the use of diesel fuel in pleasure boats, unless such boats are used in a boat business. States that excise taxes for diesel fuels used in pleasure boats shall be retained in the General Treasury. (Current law requires transfer of such amounts to the Highway Trust Fund and the Leaking Underground Storage Tank Trust Fund.) Subjects certain digital data transmissions to the communications excise tax. Repeals the exemption of certain coin-operated telephone services from such tax. Subtitle D: Provisions Related to Retirement Savings and Pension Distributions - Allows any portion of a distribution from a qualified pension plan to be rolled over tax-free to an individual retirement account or another qualified plan or annuity, unless it is part of a stream of periodic payments payable over a period of ten years or the lives or life expectancies of the participant and/or his or her beneficiary. Repeals: (1) the $5,000 limitation on the exclusion from gross income of employees' death benefits; (2) the five-year forward income averaging for lump-sum distributions; and (3) the exclusion of net unrealized appreciation in employer securities. Eliminates alternative methods of determining the tax on annuity payments. Sets forth a single method (currently provided in a special Internal Revenue Service Notice) which excludes from gross income, as at present, the employees investment in the contract, divided by the number of anticipated payments, but without the additional exclusion of $5,000 (repealed by this Act). Changes from discretionary to mandatory a qualified plan's authority to offer a participant the option of having a distribution transferred directly to another qualified plan. Establishes a simplified employee pension plan (a Small Business Model Retirement Plan) that allows salary reduction arrangements for employers of fewer than 100 employees (currently, fewer than 25 employees). Requires employers to contribute one percent of pay (up to $100,000) to an account for each eligible employee. Permits an employee to elect to contribute up to $3,000 per year. Requires the employer to match such contribution according to a specified formula. Prohibits State and local governments from participating in cash or deferred arrangements. Permits nongovernmental tax-exempt employers to maintain qualified cash or deferred arrangements for their employees. Authorizes the Secretary of the Treasury, as a condition of sponsorship, to prescribe rules defining the duties and responsibilities of certain master and prototype retirement plans. Replaces the two-part nondiscrimination test for elective contributions under cash or deferred arrangements with a single test of whether: (1) the actual deferral percentage (ADP) of highly compensated employees exceeds 200 percent of the average deferral percentage of nonhighly compensated employees for a plan year; and (2) the actual deferral percentage of such employees exceeds the average deferral percentage of nonhighly compensated employees for the preceding plan year by more than three percentage points. Redefines the term "highly compensated employee" for pension, profit sharing, stock bonus plan, etc. purposes. Makes such an employee one who meets several criteria in addition to five-percent ownership or compensation from the employer in excess of $50,000. Eliminates special rules for officers and employees in the top 20 percent by compensation. Provides a special rule where no employees are treated as highly compensated except the one with the highest compensation. Eliminates the rule requiring ten years of service for vesting for employees subject to collective bargaining agreements under multiemployer plans. Subtitle E: Other Provisions - Repeals the appreciated property charitable deduction as a tax preference item under the alternative minimum tax. Requires a charitable contribution allowable as a deduction in computing taxable income (whether from domestic or foreign sources) to be allocated and apportioned solely to gross income from sources within the United States. Requires the donee of any large charitable donation (over $500 in cash or property from any individual) to make an information return relating to such donation. Provides for the application of the Medicare hospital insurance tax to State and local employees. Amends the Social Security Act to provide for the entitlement of such employees to hospital insurance benefits. Requires dealers in stock or securities to use the mark to market inventory accounting method (thus including such securities in inventory at fair market value instead of cost value, or the lower of cost or market value). Disallows interest deduction on life insurance owned by a corporation and covering its officers or employees. Prohibits a deduction for certain losses on the disposition of property to the extent that the taxpayer has a right to be reimbursed for the loss with assistance from the Federal Savings and Loan Insurance Corporation (FSLIC). Limits the tax exemption for credit unions to small credit unions with assets of less than $50,000,000. Restricts the deduction for dividends paid on deposits and the deduction for additions to reserves for bad debts to credit unions that are not small credit unions. Provides that certain life insurance contracts will be treated as annuity contracts only if the purchaser irrevocably chooses as a settlement option a series of substantially equal periodic payments made for the life of the annuitant or the joint lives of the annuitants. Expands the 45-day interest-free period for refunding tax overpayments to all returns, as well as to amended returns and claims for refunds. Provides for the permanent use of Internal Revenue Service and Social Security data by the Department of Veterans Affairs for income verification.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 11 February 1992

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 11 February 1992

   Introduced

   Introduced in House

   Source: IntroReferral

3. 11 February 1992

   Introduced

   Introduced in House

   Source: IntroReferral

4. 12 February 1992

   Reported

   Ordered to be Reported Without Recommendation.

   Source: Committee

5. 12 February 1992

   Committee

   Committee Consideration and Mark-up Session Held.

   Source: Committee

6. 14 February 1992

   Calendars

   Placed on the Union Calendar, Calendar No. 258.

   Source: Calendars

7. 14 February 1992

   Reported

   Reported by the Committee on Ways and Means. H. Rept. 102-432.

   Source: Committee

8. 14 February 1992

   Reported

   Reported by the Committee on Ways and Means. H. Rept. 102-432.

   Source: Committee

9. 25 February 1992

   Reported

   Rules Committee Resolution H. Res. 374 Reported to House. Rule provides for consideration of H.R. 4210 with 2 hours of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit. Immediately upon the conclusion of general debate and notwithstanding any rule of the House, the Chair shall put the question, without further debate, on adopting an amendment in the nature of a substitute consisting of the text of the bill H.R. 4210. Measure will be considered read. Specified amendments are in order. Amendments may be offered only as specified in the provisions of the resolution: 1) an amendment in the nature of a substitute consisting of the text of the bill H.R. 4200 as modified by the amendment in section 2 of this resolution, to be offered by Mr. Michel or his designee; 2) an amendment in the nature of a substitute consisting of the text of the bill H.R. 4287, to be offered by Mr. Rostenkowski or his designee. Each amendment s...

   Source: Floor

10. 26 February 1992

    Floor

    Considered under the provisions of rule H. Res. 374.

    Source: Floor

11. 26 February 1992

    Passed

    Rule H. Res. 374 passed House.

    Source: Floor

12. 26 February 1992

    Floor

    Committee of the Whole House on the state of the Union rises leaving H.R. 4210 as unfinished business.

    Source: Floor

13. 26 February 1992

    Floor

    Rule provides for consideration of H.R. 4210 with 2 hours of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit. Immediately upon the conclusion of general debate and notwithstanding any rule of the House, the Chair shall put the question, without further debate, on adopting an amendment in the nature of a substitute consisting of the text of the bill H.R. 4210. Measure will be considered read. Specified amendments are in order. Amendments may be offered only as specified in the provisions of the resolution: 1) an amendment in the nature of a substitute consisting of the text of the bill H.R. 4200 as modified by the amendment in section 2 of this resolution, to be offered by Mr. Michel or his designee; 2) an amendment in the nature of a substitute consisting of the text of the bill H.R. 4287, to be offered by Mr. Rostenkowski or his designee. Each amendment s...

    Source: Floor

14. 26 February 1992

    Floor

    The Speaker designated the Honorable Butler Derrick to act as Chairman of the Committee.

    Source: Floor

15. 26 February 1992

    Floor

    House resolved itself into the Committee of the Whole House on the state of the Union pursuant to H. Res. 374 and Rule XXIII.

    Source: Floor

16. 27 February 1992

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: Floor

17. 27 February 1992

    Vote

    On passage Passed by the Yeas and Nays: 221 - 209 (Roll no. 31).

    Source: Floor

18. 27 February 1992

    Vote

    Passed/agreed to in House: On passage Passed by the Yeas and Nays: 221 - 209 (Roll no. 31).

    Source: Floor

19. 27 February 1992

    ResolvingDifferences

    Mr. Rostenkowski raised a point of order against the motion to recommit with a recommendation. Mr. Rostenkowski stated that the motion was not provided for by either H. Res. 374 or by any rule of the House. Sustained by the Chair.

    Source: ResolvingDifferences

20. 27 February 1992

    Floor

    Mr. Archer moved to recommit with a recommendation.

    Source: Floor

21. 27 February 1992

    Passed

    The House adopted the amendment in the nature of a substitute as agreed to by the Committee of the Whole House on the state of the Union.

    Source: Floor

22. 27 February 1992

    Floor

    The previous question was ordered pursuant to the rule.

    Source: Floor

23. 27 February 1992

    Floor

    The House rose from the Committee of the Whole House on the state of the Union to report H.R. 4210.

    Source: Floor

24. 27 February 1992

    Floor

    The House resolved into Committee of the Whole House on the state of the Union for further consideration.

    Source: Floor

25. 27 February 1992

    Floor

    Considered as unfinished business.

    Source: Floor

26. 27 February 1992

    Passed

    LEGISLATIVE PROCEDURE - Mr. Rostenkowski asked unanimous consent that during the consideration of H.R. 4210 in the Committee of the Whole, a quorum call be made in order with not more than 15 minutes debate remaining on each of the two amendments made in order by the rule, H. Res. 374. Agreed to without objection.

    Source: Floor

27. 3 March 1992

    Reported

    Committee on Finance. Ordered to be reported with an amendment in the nature of a substitute favorably.

    Source: Committee

28. 3 March 1992

    Introduced

    Received in the Senate and read twice and referred to the Committee on Finance.

    Source: IntroReferral

29. 6 March 1992

    Reported

    Committee on Finance. Reported to Senate by Senator Bentsen under the authority of the order of Mar 5, 92 with an amendment in the nature of a substitute and an amendment to the title. Without written report.

    Source: Committee

30. 6 March 1992

    Calendars

    Placed on Senate Legislative Calendar under General Orders. Calendar No. 419.

    Source: Calendars

31. 6 March 1992

    Reported

    Committee on Finance. Reported to Senate by Senator Bentsen under the authority of the order of Mar 5, 92 with an amendment in the nature of a substitute and an amendment to the title. Without written report.

    Source: Committee

32. 10 March 1992

    Floor

    Measure laid before Senate by unanimous consent.

    Source: Floor

33. 11 March 1992

    Floor

    Considered by Senate.

    Source: Floor

34. 12 March 1992

    Floor

    Considered by Senate.

    Source: Floor

35. 13 March 1992

    ResolvingDifferences

    Senate insists on its amendment, asks for a conference, appoints conferees Bentsen; Mitchell; Moynihan; Packwood; Dole.

    Source: ResolvingDifferences

36. 13 March 1992

    Vote

    Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Yea-Nay Vote. 50-47. Record Vote No: 51.

    Source: Floor

37. 13 March 1992

    Floor

    Considered by Senate.

    Source: Floor

38. 18 March 1992

    ResolvingDifferences

    The Chair appointed conferees: Rostenkowski, Gibbons, Pickle, Rangel, Stark, Archer, Vander Jagt, and Crane.

    Source: ResolvingDifferences

39. 18 March 1992

    ResolvingDifferences

    Conference held.

    Source: ResolvingDifferences

40. 18 March 1992

    ResolvingDifferences

    Conference committee actions: Conference held.

    Source: ResolvingDifferences

41. 18 March 1992

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: Floor

42. 18 March 1992

    Vote

    On motion to amend the motion to instruct conferees, amended Agreed to by the Yeas and Nays: 206 - 200 (Roll No. 50).

    Source: ResolvingDifferences

43. 18 March 1992

    Floor

    The previous question on the motion to instruct conferees and the motion to amend the motion to instruct was ordered without objection

    Source: Floor

44. 18 March 1992

    Floor

    DEBATE - The House proceeded with one hour of debate on the motion to instruct conferees on the part of the House not to agree to either those provisions in section 3001 of the Senate amendments which would impose a new tax rate of 36% on certain individuals, or those provisions in sections 3001 and 3002 of the House bill which would impose a new tax rate of 35% on certain individuals and increase the alternative minimum tax rate for individuals.

    Source: Floor

45. 18 March 1992

    ResolvingDifferences

    Mr. Rostenkowski moved to amend the motion to instruct conferees.

    Source: ResolvingDifferences

46. 18 March 1992

    Vote

    On motion to table motion to instruct conferees Failed by the Yeas and Nays: 0 - 409 (Roll no. 49).

    Source: ResolvingDifferences

47. 18 March 1992

    ResolvingDifferences

    Mr. Walker moved to table the motion to instruct conferees.

    Source: ResolvingDifferences

48. 18 March 1992

    ResolvingDifferences

    Mr. Archer moved that the House instruct conferees.

    Source: ResolvingDifferences

49. 18 March 1992

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: ResolvingDifferences

50. 18 March 1992

    Passed

    On motion that the House disagree to the Senate amendments, and agree to a conference Agreed to without objection.

    Source: ResolvingDifferences

51. 18 March 1992

    ResolvingDifferences

    Mr. Rostenkowski asked unanimous consent that the House disagree to the Senate amendments, and agree to a conference

    Source: ResolvingDifferences

52. 18 March 1992

    Floor

    Message on Senate action sent to the House.

    Source: Floor

53. 19 March 1992

    Reported

    Rules Committee Resolution H. Res. 402 Reported to House. Rule provides for consideration of the conference report to H.R. 4210. The rule waives all points of order against the conference report and against its consideration. The conference report shall be considered as having been read when called up for consideration.

    Source: Floor

54. 20 March 1992

    ResolvingDifferences

    The previous question was ordered without objection.

    Source: ResolvingDifferences

55. 20 March 1992

    Vote

    Senate agreed to conference report by Yea-Nay Vote. 50-44. Record Vote No: 54.

    Source: ResolvingDifferences

56. 20 March 1992

    Vote

    Conference report agreed to in Senate: Senate agreed to conference report by Yea-Nay Vote. 50-44. Record Vote No: 54.

    Source: ResolvingDifferences

57. 20 March 1992

    President

    Vetoed by President.

    Source: President

58. 20 March 1992

    President

    Vetoed by President.

    Source: President

59. 20 March 1992

    Floor

    Presented to President.

    Source: Floor

60. 20 March 1992

    President

    Presented to President.

    Source: President

61. 20 March 1992

    Vote

    On agreeing to the conference report Agreed to by the Yeas and Nays: 211 - 189 (Roll no. 54).

    Source: ResolvingDifferences

62. 20 March 1992

    Passed

    Motions to reconsider laid on the table Agreed to without objection.

    Source: ResolvingDifferences

63. 20 March 1992

    Vote

    Conference report agreed to in House: On agreeing to the conference report Agreed to by the Yeas and Nays: 211 - 189 (Roll no. 54).

    Source: ResolvingDifferences

64. 20 March 1992

    Floor

    DEBATE - The House proceeded with one hour of debate.

    Source: Floor

65. 20 March 1992

    ResolvingDifferences

    Mr. Rostenkowski brought up conference report H. Rept. 102-461 for consideration under the provisions of H. Res. 402.

    Source: ResolvingDifferences

66. 20 March 1992

    Passed

    Rule H. Res. 402 passed House.

    Source: Floor

67. 20 March 1992

    ResolvingDifferences

    Conference report H. Rept. 102-461 filed.

    Source: ResolvingDifferences

68. 20 March 1992

    ResolvingDifferences

    Conference report filed: Conference report H. Rept. 102-461 filed.

    Source: ResolvingDifferences

69. 20 March 1992

    Floor

    Message on Senate action sent to the House.

    Source: Floor

70. 24 March 1992

    Passed

    On motion to postpone consideration of the veto message until March 25. Agreed to without objection.

    Source: Veto

71. 24 March 1992

    Veto

    Mr. Bonior moved to postpone consideration of the veto message until March 25.

    Source: Veto

72. 24 March 1992

    Veto

    The Chair laid before the House the veto message from the President.

    Source: Veto

73. 25 March 1992

    Vote

    Failed of passage in House over veto: On passage, the objections of the President to the contrary notwithstanding Failed by the Yeas and Nays: (2/3 required): 211 - 215 (Roll no. 55).

    Source: Veto

74. 25 March 1992

    Floor

    The previous question was ordered without objection.

    Source: Floor

75. 25 March 1992

    Floor

    DEBATE - The House proceeded with one hour of debate on the question of passing H.R. 4210 upon reconsideration, the objections of the President to the contrary notwithstanding.

    Source: Floor

76. 25 March 1992

    President

    The Chair announced the unfinished business to be the consideration of the veto.

    Source: President

77. 25 March 1992

    Passed

    On motion to refer the bill and the accompanying veto message to the Committee on Ways and Means. Agreed to without objection.

    Source: Veto

78. 25 March 1992

    Veto

    Motion to refer the bill and accompanying veto message to the Committee on Ways and Means.

    Source: Veto

79. 25 March 1992

    Vote

    On passage, the objections of the President to the contrary notwithstanding Failed by the Yeas and Nays: (2/3 required): 211 - 215 (Roll no. 55).

    Source: Veto

80. 26 March 1992

    Floor

    Message on House action received in Senate.

    Source: Floor

Votes

Versions

• Engrossed Amendment Senate · — · Download file
• Engrossed in House · — · Download file
• Introduced in House · — · Download file
• Referred in Senate · — · Download file
• Reported in House · — · Download file
• Reported to Senate · — · Download file

Documents

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• Engrossed Amendment Senate (text)

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• Conference report filed in House

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• Passed House amended

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• Introduced in House

  summary · EN · 11 February 1992

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

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Sponsors

• Rep. Gephardt, Richard A. [D-MO-3] · D · Sponsor
• · ssfi00 · Standing
• · hswm00 · Standing

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