HR 1591 EAS

In the Senate of the United States,

March 29, 2007.

Resolved, That the bill from the House of Representatives (H.R. 1591) entitled `An Act making emergency supplemental appropriations for the fiscal year ending September 30, 2007, and for other purposes.', do pass with the following

AMENDMENT:

Strike out all after the enacting clause and insert:

TITLE I

GLOBAL WAR ON TERROR SUPPLEMENTAL APPROPRIATIONS

CHAPTER 1

DEPARTMENT OF AGRICULTURE

Foreign Agricultural Service

PUBLIC LAW 480 TITLE II GRANTS

GENERAL PROVISION--THIS CHAPTER

CHAPTER 2

DEPARTMENT OF JUSTICE

General Administration

OFFICE OF THE INSPECTOR GENERAL

Legal Activities

SALARIES AND EXPENSES, GENERAL LEGAL ACTIVITIES

SALARIES AND EXPENSES, UNITED STATES ATTORNEYS

United States Marshals Service

SALARIES AND EXPENSES, UNITED STATES MARSHALS SERVICE

National Security Division

Salaries and Expenses

Federal Bureau of Investigation

SALARIES AND EXPENSES

Drug Enforcement Administration

SALARIES AND EXPENSES

Bureau of Alcohol, Tobacco, Firearms, and Explosives

SALARIES AND EXPENSES

Federal Prison System

SALARIES AND EXPENSES

CHAPTER 3

DEPARTMENT OF DEFENSE--MILITARY

MILITARY PERSONNEL

Military Personnel, Army

Military Personnel, Navy

Military Personnel, Marine Corps

Military Personnel, Air Force

Reserve Personnel, Army

Reserve Personnel, Navy

Reserve Personnel, Air Force

National Guard Personnel, Army

National Guard Personnel, Air Force

OPERATION AND MAINTENANCE

Operation and Maintenance, Army

Operation and Maintenance, Navy

(INCLUDING TRANSFER OF FUNDS)

Operation and Maintenance, Marine Corps

Operation and Maintenance, Air Force

Operation and Maintenance, Defense-Wide

Operation and Maintenance, Army Reserve

Operation and Maintenance, Navy Reserve

Operation and Maintenance, Marine Corps Reserve

Operation and Maintenance, Air Force Reserve

Operation and Maintenance, Army National Guard

Operation and Maintenance, Air National Guard

Afghanistan Security Forces Fund

Iraq Security Forces Fund

Iraq Freedom Fund

(INCLUDING TRANSFER OF FUNDS)

Joint Improvised Explosive Device Defeat Fund

PROCUREMENT

Aircraft Procurement, Army

Missile Procurement, Army

Procurement of Weapons and Tracked Combat Vehicles, Army

Procurement of Ammunition, Army

Other Procurement, Army

Aircraft Procurement, Navy

Weapons Procurement, Navy

Procurement of Ammunition, Navy and Marine Corps

Other Procurement, Navy

Procurement, Marine Corps

Aircraft Procurement, Air Force

Missile Procurement, Air Force

Procurement of Ammunition, Air Force

Other Procurement, Air Force

Procurement, Defense-Wide

National Guard and Reserve Equipment

RESEARCH, DEVELOPMENT, TEST AND EVALUATION

Research, Development, Test and Evaluation, Army

Research, Development, Test and Evaluation, Navy

Research, Development, Test and Evaluation, Air Force

Research, Development, Test and Evaluation, Defense-Wide

REVOLVING AND MANAGEMENT FUNDS

National Defense Sealift Fund

Defense Working Capital Funds

OTHER DEPARTMENT OF DEFENSE PROGRAMS

Defense Health Program

Drug Interdiction and Counter-Drug Activities, Defense

(INCLUDING TRANSFER OF FUNDS)

RELATED AGENCY

Intelligence Community Management Account

GENERAL PROVISIONS--THIS CHAPTER

(TRANSFER OF FUNDS)

CHAPTER 4

DEPARTMENT OF ENERGY

ATOMIC ENERGY DEFENSE ACTIVITIES

National Nuclear Security Administration

DEFENSE NUCLEAR NONPROLIFERATION

CHAPTER 5

DEPARTMENT OF HOMELAND SECURITY

United States Customs and Border Protection

SALARIES AND EXPENSES

AIR AND MARINE INTERDICTION, OPERATIONS, MAINTENANCE, AND PROCUREMENT

Immigration and Customs Enforcement

SALARIES AND EXPENSES

Transportation Security Administration

AVIATION SECURITY

FEDERAL AIR MARSHALS

Preparedness

management and administration

INFRASTRUCTURE PROTECTION AND INFORMATION SECURITY

Federal Emergency Management Agency

ADMINISTRATIVE AND REGIONAL OPERATIONS

STATE AND LOCAL PROGRAMS

EMERGENCY MANAGEMENT PERFORMANCE GRANTS

United States Citizenship and Immigration Services

Science and Technology

RESEARCH, DEVELOPMENT, ACQUISITION, AND OPERATIONS

Domestic Nuclear Detection Office

RESEARCH, DEVELOPMENT, AND OPERATIONS

GENERAL PROVISIONS--THIS CHAPTER

CHAPTER 6

MILITARY CONSTRUCTION

Military Construction, Army

Military Construction, Navy and Marine Corps

Military Construction, Air Force

CHAPTER 7

DEPARTMENT OF STATE AND RELATED AGENCY

DEPARTMENT OF STATE

Administration of Foreign Affairs

DIPLOMATIC AND CONSULAR PROGRAMS

OFFICE OF INSPECTOR GENERAL

EDUCATIONAL AND CULTURAL EXCHANGE PROGRAMS

International Organizations

CONTRIBUTIONS TO INTERNATIONAL ORGANIZATIONS

CONTRIBUTIONS FOR INTERNATIONAL PEACEKEEPING ACTIVITIES

RELATED AGENCY

Broadcasting Board of Governors

INTERNATIONAL BROADCASTING OPERATIONS

FOREIGN OPERATIONS

BILATERAL ECONOMIC ASSISTANCE

FUNDS APPROPRIATED TO THE PRESIDENT

United States Agency for International Development

CHILD SURVIVAL AND HEALTH PROGRAMS FUND

INTERNATIONAL DISASTER AND FAMINE ASSISTANCE

OPERATING EXPENSES OF THE UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT

OPERATING EXPENSES OF THE UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT OFFICE OF INSPECTOR GENERAL

OTHER BILATERAL ECONOMIC ASSISTANCE

Economic Support Fund

DEPARTMENT OF STATE

Assistance for Eastern Europe and the Baltic States

Democracy Fund

International Narcotics Control and Law Enforcement

(INCLUDING RESCISSION OF FUNDS)

Migration and Refugee Assistance

United States Emergency Refugee and Migration Assistance Fund

Nonproliferation, Anti-terrorism, Demining and Related Programs

DEPARTMENT OF THE TREASURY

International Affairs Technical Assistance Program

MILITARY ASSISTANCE

FUNDS APPROPRIATED TO THE PRESIDENT

Foreign Military Financing Program

Peacekeeping Operations

(INCLUDING TRANSFER OF FUNDS)

GENERAL PROVISIONS--THIS CHAPTER

AUTHORIZATION OF FUNDS

EXTENSION OF AVAILABILITY OF FUNDS

EXTENSION OF OVERSIGHT AUTHORITY

DEBT RESTRUCTURING

JORDAN

(INCLUDING TRANSFER OF FUNDS)

LEBANON

HUMAN RIGHTS AND DEMOCRACY FUND

INSPECTOR GENERAL OVERSIGHT OF IRAQ AND AFGHANISTAN

FUNDING TABLES

BENCHMARKS FOR CERTAIN RECONSTRUCTION ASSISTANCE FOR IRAQ

SPENDING PLAN AND NOTIFICATION PROCEDURES

CIVILIAN RESERVE CORPS

TITLE II

KATRINA RECOVERY, VETERANS' CARE AND FOR OTHER PURPOSES

CHAPTER 1

GENERAL PROVISION--THIS CHAPTER

EMERGENCY FORESTRY CONSERVATION RESERVE PROGRAM

CHAPTER 2

DEPARTMENT OF JUSTICE

Office of Justice Programs

STATE AND LOCAL LAW ENFORCEMENT ASSISTANCE

DEPARTMENT OF COMMERCE

National Oceanic and Atmospheric Administration

OPERATIONS, RESEARCH, AND FACILITIES

PROCUREMENT, ACQUISITION, AND CONSTRUCTION

FISHERIES DISASTER MITIGATION FUND

GENERAL PROVISION--THIS CHAPTER

CHAPTER 3

DEPARTMENT OF DEFENSE--CIVIL

DEPARTMENT OF THE ARMY

Corps of Engineers--Civil

CONSTRUCTION

OPERATION AND MAINTENANCE

FLOOD CONTROL AND COASTAL EMERGENCIES

DEPARTMENT OF INTERIOR

Bureau of Reclamation

WATER AND RELATED RESOURCES

GENERAL PROVISIONS--THIS CHAPTER

CHAPTER 4

SMALL BUSINESS ADMINISTRATION

Disaster Loans Program Account

(INCLUDING TRANSFER OF FUNDS)

GENERAL PROVISIONS--THIS CHAPTER

CHAPTER 5

DEPARTMENT OF HOMELAND SECURITY

Federal Emergency Management Agency

DISASTER RELIEF

GENERAL PROVISIONS--THIS CHAPTER

CHAPTER 6

DEPARTMENT OF THE INTERIOR

Bureau of Land Management

WILDLAND FIRE MANAGEMENT

(INCLUDING TRANSFER OF FUNDS)

United States Fish and Wildlife Service

RESOURCE MANAGEMENT

National Park Service

OPERATION OF THE NATIONAL PARK SYSTEM

HISTORIC PRESERVATION FUND

United States Geological Survey

SURVEYS, INVESTIGATIONS, AND RESEARCH

DEPARTMENT OF AGRICULTURE

Forest Service

NATIONAL FOREST SYSTEM

WILDLAND FIRE MANAGEMENT

(INCLUDING TRANSFER OF FUNDS)

GENERAL PROVISIONS--THIS CHAPTER

`SECTION 1. SHORT TITLE.

`SEC. 2. PURPOSES.

`SEC. 3. DEFINITIONS.

`TITLE I--SECURE PAYMENTS FOR STATES AND COUNTIES CONTAINING FEDERAL LAND

`SEC. 101. SECURE PAYMENTS FOR STATES CONTAINING FEDERAL LAND.

`SEC. 102. PAYMENTS TO STATES AND COUNTIES.

`SEC. 103. TRANSITION PAYMENTS TO THE STATES OF CALIFORNIA, OREGON, AND WASHINGTON.

`TITLE II--SPECIAL PROJECTS ON FEDERAL LAND

`SEC. 201. DEFINITIONS.

`SEC. 202. GENERAL LIMITATION ON USE OF PROJECT FUNDS.

`SEC. 203. SUBMISSION OF PROJECT PROPOSALS.

`SEC. 204. EVALUATION AND APPROVAL OF PROJECTS BY SECRETARY CONCERNED.

`SEC. 205. RESOURCE ADVISORY COMMITTEES.

`SEC. 206. USE OF PROJECT FUNDS.

`SEC. 207. AVAILABILITY OF PROJECT FUNDS.

`SEC. 208. TERMINATION OF AUTHORITY.

`TITLE III--COUNTY FUNDS

`SEC. 301. DEFINITIONS.

`SEC. 302. USE.

`SEC. 303. CERTIFICATION.

`SEC. 304. TERMINATION OF AUTHORITY.

`TITLE IV--MISCELLANEOUS PROVISIONS

`SEC. 401. REGULATIONS.

`SEC. 402. AUTHORIZATION OF APPROPRIATIONS.

`SEC. 403. TREATMENT OF FUNDS AND REVENUES.

`Sec. 6906. Funding

CHAPTER 7

DEPARTMENT OF HEALTH AND HUMAN SERVICES

Centers for Disease Control and Prevention

DISEASE CONTROL, RESEARCH AND TRAINING

Administration for Children and Families

LOW-INCOME HOME ENERGY ASSISTANCE

Office of the Secretary

PUBLIC HEALTH AND SOCIAL SERVICES EMERGENCY FUND

(INCLUDING TRANSFER OF FUNDS)

COVERED COUNTERMEASURE PROCESS FUND

DEPARTMENT OF EDUCATION

Higher Education

Hurricane Education Recovery

Hurricane Education Recovery

programs to restart school operations

GENERAL PROVISIONS--THIS CHAPTER

(INCLUDING RESCISSION)

CHAPTER 8

LEGISLATIVE BRANCH

ARCHITECT OF THE CAPITOL

Capitol Power Plant

GOVERNMENT ACCOUNTABILITY OFFICE

Salaries and Expenses

CHAPTER 9

DEPARTMENT OF DEFENSE

MILITARY CONSTRUCTION

Military Construction, Air Force Reserve

(INCLUDING RESCISSION OF FUNDS)

Department of Defense Base Closure Account, 2005

DEPARTMENT OF VETERANS AFFAIRS

Veterans Health Administration

MEDICAL SERVICES

MEDICAL ADMINISTRATION

MEDICAL FACILITIES

MEDICAL AND PROSTHETIC RESEARCH

Departmental Administration

GENERAL OPERATING EXPENSES

INFORMATION TECHNOLOGY SYSTEMS

CONSTRUCTION, MINOR PROJECTS

GENERAL PROVISIONS--THIS CHAPTER

CHAPTER 10

DEPARTMENT OF TRANSPORTATION

Federal Highway Administration

FEDERAL-AID HIGHWAYS

EMERGENCY RELIEF PROGRAM

(INCLUDING RESCISSION OF FUNDS)

Federal Transit Administration

FORMULA GRANTS

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT

Office of Inspector General

GENERAL PROVISIONS--THIS CHAPTER

TITLE III

OTHER MATTERS

CHAPTER 1

DEPARTMENT OF AGRICULTURE

Farm Service Agency

SALARIES AND EXPENSES

GENERAL PROVISIONS--THIS CHAPTER

(RESCISSION)

CHAPTER 2

GENERAL PROVISIONS--THIS CHAPTER

CHAPTER 3

GENERAL PROVISIONS--THIS CHAPTER

(INCLUDING RESCISSION)

CHAPTER 4

GENERAL PROVISIONS--THIS CHAPTER

CHAPTER 5

GENERAL PROVISIONS--THIS CHAPTER

CHAPTER 6

DEPARTMENT OF HEALTH AND HUMAN SERVICES

National Institutes of Health

NATIONAL INSTITUTE OF ALLERGY AND INFECTIOUS DISEASES

(TRANSFER OF FUNDS)

GENERAL PROVISIONS--THIS CHAPTER

(TRANSFER OF FUNDS)

(TRANSFER OF FUNDS)

(INCLUDING RESCISSION)

(INCLUDING RESCISSION)

CHAPTER 7

GENERAL PROVISIONS--THIS CHAPTER

(INCLUDING RESCISSION)

CHAPTER 8

GENERAL PROVISION--THIS CHAPTER

CHAPTER 9

GENERAL PROVISIONS--THIS CHAPTER

CONSULTATION REQUIREMENT

TECHNICAL AMENDMENT

CHAPTER 10

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT

Office of Federal Housing Enterprise Oversight

SALARIES AND EXPENSES

(INCLUDING TRANSFER OF FUNDS)

GENERAL PROVISIONS--THIS CHAPTER

CHAPTER 11

GENERAL PROVISIONS--THIS ACT

AVAILABILITY OF FUNDS

EMERGENCY DESIGNATION FOR TITLE I

EMERGENCY DESIGNATION FOR TITLE II

TITLE IV--EMERGENCY FARM RELIEF

SEC. 401. SHORT TITLE.

SEC. 402. DEFINITIONS.

Subtitle A--Agricultural Production Losses

SEC. 411. CROP DISASTER ASSISTANCE.

SEC. 412. DAIRY ASSISTANCE.

SEC. 413. MILK INCOME LOSS CONTRACT PROGRAM.

SEC. 414. LIVESTOCK ASSISTANCE.

SEC. 415. FLOODED CROP AND GRAZING LAND.

SEC. 416. SUGAR BEET AND SUGAR CANE DISASTER ASSISTANCE.

SEC. 417. NONINSURED CROP ASSISTANCE PROGRAM.

SEC. 418. REDUCTION IN PAYMENTS.

Subtitle B--Small Business Economic Loss Grant Program

SEC. 421. SMALL BUSINESS ECONOMIC LOSS GRANT PROGRAM.

Subtitle C--Forestry

SEC. 431. TREE ASSISTANCE PROGRAM.

Subtitle D--Conservation

SEC. 441. EMERGENCY CONSERVATION PROGRAM.

SEC. 442. EMERGENCY WATERSHED PROTECTION PROGRAM.

SEC. 443. CONSERVATION SECURITY PROGRAM.

Subtitle E--Farm Service Agency

SEC. 451. FUNDING FOR ADDITIONAL PERSONNEL AND ADMINISTRATIVE SUPPORT.

Subtitle F--Miscellaneous

SEC. 461. CONTRACT WAIVER.

SEC. 462. INSECT INFESTATIONS.

SEC. 463. FUNDING.

SEC. 464. REGULATIONS.

Subtitle G--Emergency Designation

SEC. 471. EMERGENCY DESIGNATION.

TITLE V--FAIR MINIMUM WAGE AND TAX RELIEF

Subtitle A--Fair Minimum Wage

SEC. 500. SHORT TITLE.

SEC. 501. MINIMUM WAGE.

SEC. 502. APPLICABILITY OF MINIMUM WAGE TO THE COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS.

Subtitle B--Small Business Tax Incentives

SEC. 510. SHORT TITLE; AMENDMENT OF CODE.

PART I--SMALL BUSINESS TAX RELIEF PROVISIONS

Subpart A--General Provisions

SEC. 511. EXTENSION OF INCREASED EXPENSING FOR SMALL BUSINESSES.

SEC. 512. EXTENSION AND MODIFICATION OF 15-YEAR STRAIGHT-LINE COST RECOVERY FOR QUALIFIED LEASEHOLD IMPROVEMENTS AND QUALIFIED RESTAURANT IMPROVEMENTS; 15-YEAR STRAIGHT-LINE COST RECOVERY FOR CERTAIN IMPROVEMENTS TO RETAIL SPACE.

` 
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(E)(ix) 39'. 
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SEC. 513. CLARIFICATION OF CASH ACCOUNTING RULES FOR SMALL BUSINESS.

SEC. 514. EXTENSION AND MODIFICATION OF COMBINED WORK OPPORTUNITY TAX CREDIT AND WELFARE-TO-WORK CREDIT.

SEC. 515. CERTIFIED PROFESSIONAL EMPLOYER ORGANIZATIONS.

`SEC. 3511. CERTIFIED PROFESSIONAL EMPLOYER ORGANIZATIONS.

`SEC. 7705. CERTIFIED PROFESSIONAL EMPLOYER ORGANIZATIONS DEFINED.

SEC. 516. ACCELERATED DEPRECIATION FOR INVESTMENT IN HIGH OUT-MIGRATION COUNTIES.

The applicable

` `In the case of:

recovery period is:

3-year property

2 years

5-year property

3 years

7-year property

4 years

10-year property

6 years

15-year property

9 years

20-year property

12 years

Nonresidential real property

22 years.

SEC. 517. EXTENSION OF INCREASED EXPENSING FOR QUALIFIED SECTION 179 GULF OPPORTUNITY ZONE PROPERTY.

Subpart B--Subchapter S Provisions

SEC. 521. CAPITAL GAIN OF S CORPORATION NOT TREATED AS PASSIVE INVESTMENT INCOME.

SEC. 522. TREATMENT OF BANK DIRECTOR SHARES.

SEC. 523. SPECIAL RULE FOR BANK REQUIRED TO CHANGE FROM THE RESERVE METHOD OF ACCOUNTING ON BECOMING S CORPORATION.

SEC. 524. TREATMENT OF THE SALE OF INTEREST IN A QUALIFIED SUBCHAPTER S SUBSIDIARY.

SEC. 525. ELIMINATION OF ALL EARNINGS AND PROFITS ATTRIBUTABLE TO PRE-1983 YEARS FOR CERTAIN CORPORATIONS.

SEC. 526. EXPANSION OF QUALIFYING BENEFICIARIES OF AN ELECTING SMALL BUSINESS TRUST.

SEC. 527. DEDUCTIBILITY OF INTEREST EXPENSE ON INDEBTEDNESS INCURRED BY AN ELECTING SMALL BUSINESS TRUST TO ACQUIRE S CORPORATION STOCK.

PART II--REVENUE PROVISIONS

SEC. 531. MODIFICATION OF EFFECTIVE DATE OF LEASING PROVISIONS OF THE AMERICAN JOBS CREATION ACT OF 2004.

SEC. 532. APPLICATION OF RULES TREATING INVERTED CORPORATIONS AS DOMESTIC CORPORATIONS TO CERTAIN TRANSACTIONS OCCURRING AFTER MARCH 20, 2002.

SEC. 533. DENIAL OF DEDUCTION FOR PUNITIVE DAMAGES.

`SEC. 91. PUNITIVE DAMAGES COMPENSATED BY INSURANCE OR OTHERWISE.

SEC. 534. DENIAL OF DEDUCTION FOR CERTAIN FINES, PENALTIES, AND OTHER AMOUNTS.

`SEC. 6050W. INFORMATION WITH RESPECT TO CERTAIN FINES, PENALTIES, AND OTHER AMOUNTS.

SEC. 535. REVISION OF TAX RULES ON EXPATRIATION OF INDIVIDUALS.

`SEC. 877A. TAX RESPONSIBILITIES OF EXPATRIATION.

SEC. 536. LIMITATION ON ANNUAL AMOUNTS WHICH MAY BE DEFERRED UNDER NONQUALIFIED DEFERRED COMPENSATION ARRANGEMENTS.

SEC. 537. MODIFICATION OF CRIMINAL PENALTIES FOR WILLFUL FAILURES INVOLVING TAX PAYMENTS AND FILING REQUIREMENTS.

SEC. 538. DOUBLING OF CERTAIN PENALTIES, FINES, AND INTEREST ON UNDERPAYMENTS RELATED TO CERTAIN OFFSHORE FINANCIAL ARRANGEMENTS.

SEC. 539. INCREASE IN PENALTY FOR BAD CHECKS AND MONEY ORDERS.

SEC. 540. TREATMENT OF CONTINGENT PAYMENT CONVERTIBLE DEBT INSTRUMENTS.

SEC. 541. EXTENSION OF IRS USER FEES.

SEC. 542. MODIFICATION OF COLLECTION DUE PROCESS PROCEDURES FOR EMPLOYMENT TAX LIABILITIES.

SEC. 543. MODIFICATIONS TO WHISTLEBLOWER REFORMS.

SEC. 544. MODIFICATIONS OF DEFINITION OF EMPLOYEES COVERED BY DENIAL OF DEDUCTION FOR EXCESSIVE EMPLOYEE REMUNERATION.

SEC. 545. INCREASE IN AGE OF MINOR CHILDREN WHOSE UNEARNED INCOME IS TAXED AS IF PARENT'S INCOME.

SEC. 546. INCREASE IN INFORMATION RETURN PENALTIES.

SEC. 547. E-FILING REQUIREMENT FOR CERTAIN LARGE ORGANIZATIONS.

SEC. 548. EXPANSION OF IRS ACCESS TO INFORMATION IN NATIONAL DIRECTORY OF NEW HIRES FOR TAX ADMINISTRATION PURPOSES.

SEC. 549. DISCLOSURE OF PRISONER RETURN INFORMATION TO FEDERAL BUREAU OF PRISONS.

SEC. 550. UNDERSTATEMENT OF TAXPAYER LIABILITY BY RETURN PREPARERS.

SEC. 551. PENALTY FOR FILING ERRONEOUS REFUND CLAIMS.

`SEC. 6676. ERRONEOUS CLAIM FOR REFUND OR CREDIT.

SEC. 552. SUSPENSION OF CERTAIN PENALTIES AND INTEREST.

SEC. 553. ADDITIONAL REASONS FOR SECRETARY TO TERMINATE INSTALLMENT AGREEMENTS.

SEC. 554. OFFICE OF CHIEF COUNSEL REVIEW OF OFFERS-IN-COMPROMISE.

SEC. 555. AUTHORIZATION FOR FINANCIAL MANAGEMENT SERVICE RETENTION OF TRANSACTION FEES FROM LEVIED AMOUNTS.

SEC. 556. AUTHORITY FOR UNDERCOVER OPERATIONS.

SEC. 557. INCREASE IN PENALTY EXCISE TAXES ON THE POLITICAL AND EXCESS LOBBYING ACTIVITIES OF SECTION 501(c)(3) ORGANIZATIONS.

SEC. 558. INCREASED PENALTY FOR FAILURE TO FILE FOR EXEMPT ORGANIZATIONS.

SEC. 559. PENALTIES FOR FAILURE TO FILE CERTAIN RETURNS ELECTRONICALLY.

`SEC. 6652A. FAILURE TO FILE CERTAIN RETURNS ELECTRONICALLY.

PART III--GENERAL PROVISIONS

SEC. 561. ENHANCED COMPLIANCE ASSISTANCE FOR SMALL BUSINESSES.

SEC. 562. SMALL BUSINESS CHILD CARE GRANT PROGRAM.

SEC. 563. STUDY OF UNIVERSAL USE OF ADVANCE PAYMENT OF EARNED INCOME CREDIT.

SEC. 564. SENSE OF THE SENATE CONCERNING PERSONAL SAVINGS.

SEC. 565. RENEWAL GRANTS FOR WOMEN'S BUSINESS CENTERS.

SEC. 566. REPORTS ON ACQUISITIONS OF ARTICLES, MATERIALS, AND SUPPLIES MANUFACTURED OUTSIDE THE UNITED STATES.

SEC. 567. SENSE OF THE SENATE REGARDING REPEAL OF 1993 INCOME TAX INCREASE ON SOCIAL SECURITY BENEFITS.

SEC. 568. SENSE OF THE SENATE REGARDING PERMANENT TAX INCENTIVES TO MAKE EDUCATION MORE AFFORDABLE AND MORE ACCESSIBLE FOR AMERICAN FAMILIES.

SEC. 569. RESPONSIBLE GOVERNMENT CONTRACTOR REQUIREMENTS.

SEC. 570. DISABILITY PREFERENCE PROGRAM FOR TAX COLLECTION CONTRACTS.

Attest:

Secretary.

110th CONGRESS

1st Session

H. R. 1591

AMENDMENT

END