SEC TREATMENT OF ELIGIBLE COMBINED DEFINED BENEFIT PLANS AND QUALIFIED CASH OR FERRED ARRANGEMENTS.
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1 SEC. 0. TREATMENT OF ELIGIBLE COMBINED DEFINED BENEFIT PLANS AND QUALIFIED CASH OR DEFERRED ARRANGEMENTS. (a) AMENDMENTS OF INTERNAL REVENUE CODE. Section of the Internal Revenue Code of, as amended by this Act, is amended by adding at the end the following new subsection: (x) SPECIAL RULES FOR ELIGIBLE COMBINED DE- FINED BENEFIT PLANS AND QUALIFIED CASH OR DE- FERRED ARRANGEMENTS. (1) GENERAL RULE. Except as provided in this subsection, the requirements of this title shall be applied to any defined benefit plan or applicable defined contribution plan which are part of an eligible combined plan in the same manner as if each such plan were not a part of the eligible combined plan. () ELIGIBLE COMBINED PLAN. For purposes of this subsection (A) IN GENERAL. The term eligible combined plan means a plan (i) which is maintained by an employer which, at the time the plan is established, is a small employer, ccoleman on PROD1PC1 with BILLS VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
2 ccoleman on PROD1PC1 with BILLS 1 (ii) which consists of a defined ben- efit plan and an applicable defined con- tribution plan, (iii) the assets of which are held in a single trust forming part of the plan and are clearly identified and allocated to the defined benefit plan and the applicable de- fined contribution plan to the extent nec- essary for the separate application of this title under paragraph (1), and (iv) with respect to which the ben- efit, contribution, vesting, and non- discrimination requirements of subpara- graphs (B), (C), (D), (E), and (F) are met. For purposes of this subparagraph, the term small employer has the meaning given such term by section 0D(d)(), except that such section shall be applied by substituting 00 for 0 each place it appears. (B) BENEFIT REQUIREMENTS. (i) IN GENERAL. The benefit requirements of this subparagraph are met with respect to the defined benefit plan forming part of the eligible combined plan VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
3 ccoleman on PROD1PC1 with BILLS 1 if the accrued benefit of each participant derived from employer contributions, when expressed as an annual retirement benefit, is not less than the applicable percentage of the participant s final average pay. For purposes of this clause, final average pay shall be determined using the period of consecutive years (not exceeding ) during which the participant had the greatest ag- gregate compensation from the employer. (ii) APPLICABLE PERCENTAGE. For purposes of clause (i), the applicable percentage is the lesser of (I) 1 percent multiplied by the number of years of service with the employer, or (II) percent. (iii) SPECIAL RULE FOR APPLICABLE DEFINED BENEFIT PLANS. If the defined benefit plan under clause (i) is an applicable defined benefit plan as defined in section (a)()(b) which meets the interest credit requirements of section (b)()(b)(i), the plan shall be treated as meeting the requirements of clause (i) VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
4 with respect to any plan year if each participant receives a pay credit for the year which is not less than the percentage of compensation determined in accordance with the following table: ccoleman on PROD1PC1 with BILLS If the participant s age as of the beginning of the year is The percentage is 0 or less... Over 0 but less than or over but less than or over.... (iv) YEARS OF SERVICE. For pur- poses of this subparagraph, years of serv- ice shall be determined under the rules of paragraphs (), (), and () of section (a), except that the plan may not dis- regard any year of service because of a participant making, or failing to make, any elective deferral with respect to the quali- fied cash or deferred arrangement to which subparagraph (C) applies. (C) CONTRIBUTION REQUIREMENTS. (i) IN GENERAL. The contribution requirements of this subparagraph with re- spect to any applicable defined contribu- tion plan forming part of an eligible com- bined plan are met if VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
5 ccoleman on PROD1PC1 with BILLS 1 (I) the qualified cash or de- ferred arrangement included in such plan constitutes an automatic con- tribution arrangement, and (II) the employer is required to make matching contributions on be- half of each employee eligible to par- ticipate in the arrangement in an amount equal to 0 percent of the elective contributions of the employee to the extent such elective contribu- tions do not exceed percent of com- pensation. Rules similar to the rules of clauses (ii) and (iii) of section 01(k)()(B) shall apply for purposes of this clause. (ii) NONELECTIVE CONTRIBU- TIONS. An applicable defined contribution plan shall not be treated as failing to meet the requirements of clause (i) because the employer makes nonelective contributions under the plan but such contributions shall not be taken into account in determining whether the requirements of clause (i)(ii) are met. VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
6 ccoleman on PROD1PC1 with BILLS 1 (D) VESTING REQUIREMENTS. The vest- ing requirements of this subparagraph are met if (i) in the case of a defined benefit plan forming part of an eligible combined plan an employee who has completed at least years of service has a nonforfeitable right to 0 percent of the employee s ac- crued benefit under the plan derived from employer contributions, and (ii) in the case of an applicable de- fined contribution plan forming part of eli- gible combined plan (I) an employee has a non- forfeitable right to any matching con- tribution made under the qualified cash or deferred arrangement included in such plan by an employer with re- spect to any elective contribution, in- cluding matching contributions in ex- cess of the contributions required under subparagraph (C)(i)(II), and (II) an employee who has com- pleted at least years of service has a nonforfeitable right to 0 percent VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
7 of the employee s accrued benefit derived under the arrangement from nonelective contributions of the employer. For purposes of this subparagraph, the rules of section shall apply to the extent not inconsistent with this subparagraph. (E) UNIFORM PROVISION OF CONTRIBU- TIONS AND BENEFITS. In the case of a defined benefit plan or applicable defined contribution plan forming part of an eligible combined plan, the requirements of this subparagraph are met if all contributions and benefits under each such plan, and all rights and features under each such plan, must be provided uniformly to all participants. (F) REQUIREMENTS MUST BE MET WITH- OUT TAKING INTO ACCOUNT SOCIAL SECURITY AND SIMILAR CONTRIBUTIONS AND BENEFITS OR OTHER PLANS. (i) IN GENERAL. The requirements of this subparagraph are met if the requirements of clauses (ii) and (iii) are met. ccoleman on PROD1PC1 with BILLS VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
8 ccoleman on PROD1PC1 with BILLS 1 (ii) SOCIAL SECURITY AND SIMILAR CONTRIBUTIONS. The requirements of this clause are met if (I) the requirements of subparagraphs (B) and (C) are met without regard to section 01(l), and (II) the requirements of sections 01(a)() and (b) are met with respect to both the applicable defined contribution plan and defined benefit plan forming part of an eligible combined plan without regard to section 01(l). (iii) OTHER PLANS AND ARRANGE- MENTS. The requirements of this clause are met if the applicable defined contribution plan and defined benefit plan forming part of an eligible combined plan meet the requirements of sections 01(a)() and (b) without being combined with any other plan. () NONDISCRIMINATION REQUIREMENTS FOR QUALIFIED CASH OR DEFERRED ARRANGEMENT. (A) IN GENERAL. A qualified cash or deferred arrangement which is included in an VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
9 applicable defined contribution plan forming part of an eligible combined plan shall be treated as meeting the requirements of section 01(k)()(A)(ii) if the requirements of paragraph ()(C) are met with respect to such arrangement. (B) MATCHING CONTRIBUTIONS. In applying section 01(m)() to any matching contribution with respect to a contribution to which paragraph ()(C) applies, the contribution requirement of paragraph ()(C) and the notice requirements of paragraph ()(B) shall be substituted for the requirements otherwise applicable under clauses (i) and (ii) of section 01(m)()(A). () SATISFACTION OF TOP-HEAVY RULES. A defined benefit plan and applicable defined contribution plan forming part of an eligible combined plan for any plan year shall be treated as meeting the requirements of section for the plan year. () AUTOMATIC CONTRIBUTION ARRANGE- MENT. For purposes of this subsection (A) IN GENERAL. A qualified cash or deferred arrangement shall be treated as an ccoleman on PROD1PC1 with BILLS VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
10 ccoleman on PROD1PC1 with BILLS 1 automatic contribution arrangement if the ar- rangement (i) provides that each employee eligi- ble to participate in the arrangement is treated as having elected to have the em- ployer make elective contributions in an amount equal to percent of the employ- ee s compensation unless the employee spe- cifically elects not to have such contribu- tions made or to have such contributions made at a different rate, and (ii) meets the notice requirements under subparagraph (B). (B) NOTICE REQUIREMENTS. (i) IN GENERAL. The requirements of this subparagraph are met if the requirements of clauses (ii) and (iii) are met. (ii) REASONABLE PERIOD TO MAKE ELECTION. The requirements of this clause are met if each employee to whom subparagraph (A)(i) applies (I) receives a notice explaining the employee s right under the arrangement to elect not to have elective contributions made on the employee s VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
11 ccoleman on PROD1PC1 with BILLS 1 behalf or to have the contributions made at a different rate, and (II) has a reasonable period of time after receipt of such notice and before the first elective contribution is made to make such election. (iii) ANNUAL NOTICE OF RIGHTS AND OBLIGATIONS. The requirements of this clause are met if each employee eligible to participate in the arrangement is, within a reasonable period before any year, given notice of the employee s rights and obligations under the arrangement. The requirements of clauses (i) and (ii) of section 01(k)()(D) shall be met with respect to the notices described in clauses (ii) and (iii) of this subparagraph. () COORDINATION WITH OTHER REQUIRE- MENTS. (A) TREATMENT OF SEPARATE PLANS. Section (k) shall not apply to an eligible combined plan. (B) REPORTING. An eligible combined plan shall be treated as a single plan for purposes of sections 0 and 0. VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
12 () APPLICABLE DEFINED CONTRIBUTION PLAN. For purposes of this subsection (A) IN GENERAL. The term applicable defined contribution plan means a defined contribution plan which includes a qualified cash or deferred arrangement. (B) QUALIFIED CASH OR DEFERRED AR- RANGEMENT. The term qualified cash or deferred arrangement has the meaning given such term by section 01(k)().. (b) AMENDMENTS TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF. (1) IN GENERAL. Section 0 of the Employee Retirement Income Security Act of is amended by adding at the end the following new subsection: (e) SPECIAL RULES FOR ELIGIBLE COMBINED DE- FINED BENEFIT PLANS AND QUALIFIED CASH OR DE- FERRED ARRANGEMENTS. (1) GENERAL RULE. Except as provided in this subsection, this Act shall be applied to any defined benefit plan or applicable individual account plan which are part of an eligible combined plan in the same manner as if each such plan were not a part of the eligible combined plan. ccoleman on PROD1PC1 with BILLS VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
13 () ELIGIBLE COMBINED PLAN. For purposes of this subsection (A) IN GENERAL. The term eligible combined plan means a plan (i) which is maintained by an employer which, at the time the plan is established, is a small employer, (ii) which consists of a defined benefit plan and an applicable individual account plan each of which qualifies under section 01(a) of the Internal Revenue Code of, (iii) the assets of which are held in a single trust forming part of the plan and are clearly identified and allocated to the defined benefit plan and the applicable individual account plan to the extent necessary for the separate application of this Act under paragraph (1), and (iv) with respect to which the benefit, contribution, vesting, and nondiscrimination requirements of subparagraphs (B), (C), (D), (E), and (F) are met. ccoleman on PROD1PC1 with BILLS VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
14 For purposes of this subparagraph, the term small employer has the meaning given such term by section 0D(d)() of the Internal Revenue Code of, except that such section shall be applied by substituting 00 for 0 each place it appears. (B) BENEFIT REQUIREMENTS. (i) IN GENERAL. The benefit requirements of this subparagraph are met with respect to the defined benefit plan forming part of the eligible combined plan if the accrued benefit of each participant derived from employer contributions, when expressed as an annual retirement benefit, is not less than the applicable percentage of the participant s final average pay. For purposes of this clause, final average pay shall be determined using the period of consecutive years (not exceeding ) during which the participant had the greatest aggregate compensation from the employer. (ii) APPLICABLE PERCENTAGE. For purposes of clause (i), the applicable percentage is the lesser of ccoleman on PROD1PC1 with BILLS VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
15 0 (I) 1 percent multiplied by the number of years of service with the employer, or (II) percent. (iii) SPECIAL RULE FOR APPLICABLE DEFINED BENEFIT PLANS. If the defined benefit plan under clause (i) is an applicable defined benefit plan as defined in section (f)()(b) which meets the interest credit requirements of section (b)()(b)(i), the plan shall be treated as meeting the requirements of clause (i) with respect to any plan year if each participant receives pay credit for the year which is not less than the percentage of compensation determined in accordance with the following table: ccoleman on PROD1PC1 with BILLS If the participant s age as of the beginning of the year is The percentage is 0 or less... Over 0 but less than or over but less than or over.... (iv) YEARS OF SERVICE. For pur- poses of this subparagraph, years of serv- ice shall be determined under the rules of paragraphs (1), (), and () of section (b), except that the plan may not dis- VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 000 Fmt Sfmt 1 E:\BILLS\H.CPH H
16 1 regard any year of service because of a participant making, or failing to make, any elective deferral with respect to the qualified cash or deferred arrangement to which subparagraph (C) applies. (C) CONTRIBUTION REQUIREMENTS. (i) IN GENERAL. The contribution requirements of this subparagraph with respect to any applicable individual account plan forming part of an eligible combined plan are met if (I) the qualified cash or deferred arrangement included in such plan constitutes an automatic contribution arrangement, and (II) the employer is required to make matching contributions on behalf of each employee eligible to participate in the arrangement in an amount equal to 0 percent of the elective contributions of the employee to the extent such elective contributions do not exceed percent of compensation. ccoleman on PROD1PC1 with BILLS VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 001 Fmt Sfmt 1 E:\BILLS\H.CPH H
17 Rules similar to the rules of clauses (ii) and (iii) of section 01(k)()(B) of the Internal Revenue Code of shall apply for purposes of this clause. (ii) NONELECTIVE CONTRIBU- TIONS. An applicable individual account plan shall not be treated as failing to meet the requirements of clause (i) because the employer makes nonelective contributions under the plan but such contributions shall not be taken into account in determining whether the requirements of clause (i)(ii) are met. (D) VESTING REQUIREMENTS. The vesting requirements of this subparagraph are met if (i) in the case of a defined benefit plan forming part of an eligible combined plan an employee who has completed at least years of service has a nonforfeitable right to 0 percent of the employee s accrued benefit under the plan derived from employer contributions, and ccoleman on PROD1PC1 with BILLS VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
18 ccoleman on PROD1PC1 with BILLS 1 (ii) in the case of an applicable indi- vidual account plan forming part of eligible combined plan (I) an employee has a non- forfeitable right to any matching con- tribution made under the qualified cash or deferred arrangement included in such plan by an employer with re- spect to any elective contribution, in- cluding matching contributions in ex- cess of the contributions required under subparagraph (C)(i)(II), and (II) an employee who has com- pleted at least years of service has a nonforfeitable right to 0 percent of the employee s accrued benefit de- rived under the arrangement from nonelective contributions of the em- ployer. For purposes of this subparagraph, the rules of section shall apply to the ex- tent not inconsistent with this subpara- graph. (E) UNIFORM PROVISION OF CONTRIBU- TIONS AND BENEFITS. In the case of a defined VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
19 ccoleman on PROD1PC1 with BILLS 1 benefit plan or applicable individual account plan forming part of an eligible combined plan, the requirements of this subparagraph are met if all contributions and benefits under each such plan, and all rights and features under each such plan, must be provided uniformly to all participants. (F) REQUIREMENTS MUST BE MET WITH- OUT TAKING INTO ACCOUNT SOCIAL SECURITY AND SIMILAR CONTRIBUTIONS AND BENEFITS OR OTHER PLANS. (i) IN GENERAL. The requirements of this subparagraph are met if the requirements of clauses (ii) and (iii) are met. (ii) SOCIAL SECURITY AND SIMILAR CONTRIBUTIONS. The requirements of this clause are met if (I) the requirements of subparagraphs (B) and (C) are met without regard to section 01(l) of the Internal Revenue Code of, and (II) the requirements of sections 01(a)() and (b) of the Internal Revenue Code of are met with respect to both the applicable defined VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
20 contribution plan and defined benefit plan forming part of an eligible combined plan without regard to section 01(l) of the Internal Revenue Code of. (iii) OTHER PLANS AND ARRANGE- MENTS. The requirements of this clause are met if the applicable defined contribution plan and defined benefit plan forming part of an eligible combined plan meet the requirements of sections 01(a)() and (b) of the Internal Revenue Code of without being combined with any other plan. () NONDISCRIMINATION REQUIREMENTS FOR QUALIFIED CASH OR DEFERRED ARRANGEMENT. (A) IN GENERAL. A qualified cash or deferred arrangement which is included in an applicable individual account plan forming part of an eligible combined plan shall be treated as meeting the requirements of section 01(k)()(A)(ii) of the Internal Revenue Code of if the requirements of paragraph () are met with respect to such arrangement. ccoleman on PROD1PC1 with BILLS VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
21 (B) MATCHING CONTRIBUTIONS. In applying section 01(m)() of such Code to any matching contribution with respect to a contribution to which paragraph ()(C) applies, the contribution requirement of paragraph ()(C) and the notice requirements of paragraph ()(B) shall be substituted for the requirements otherwise applicable under clauses (i) and (ii) of section 01(m)()(A) of such Code. () AUTOMATIC CONTRIBUTION ARRANGE- MENT. For purposes of this subsection (A) IN GENERAL. A qualified cash or deferred arrangement shall be treated as an automatic contribution arrangement if the arrangement (i) provides that each employee eligible to participate in the arrangement is treated as having elected to have the employer make elective contributions in an amount equal to percent of the employee s compensation unless the employee specifically elects not to have such contributions made or to have such contributions made at a different rate, and ccoleman on PROD1PC1 with BILLS VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
22 ccoleman on PROD1PC1 with BILLS 1 (ii) meets the notice requirements under subparagraph (B). (B) NOTICE REQUIREMENTS. (i) IN GENERAL. The requirements of this subparagraph are met if the requirements of clauses (ii) and (iii) are met. (ii) REASONABLE PERIOD TO MAKE ELECTION. The requirements of this clause are met if each employee to whom subparagraph (A)(i) applies (I) receives a notice explaining the employee s right under the arrangement to elect not to have elective contributions made on the employee s behalf or to have the contributions made at a different rate, and (II) has a reasonable period of time after receipt of such notice and before the first elective contribution is made to make such election. (iii) ANNUAL NOTICE OF RIGHTS AND OBLIGATIONS. The requirements of this clause are met if each employee eligible to participate in the arrangement is, within a reasonable period before any year, VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
23 ccoleman on PROD1PC1 with BILLS 1 given notice of the employee s rights and obligations under the arrangement. The requirements of this subparagraph shall not be treated as met unless the requirements of clauses (i) and (ii) of section 01(k)()(D) of the Internal Revenue Code of are met with respect to the notices described in clauses (ii) and (iii) of this subparagraph. () COORDINATION WITH OTHER REQUIRE- MENTS. (A) TREATMENT OF SEPARATE PLANS. The except clause in section () shall not apply to an eligible combined plan. (B) REPORTING. An eligible combined plan shall be treated as a single plan for purposes of section. () APPLICABLE INDIVIDUAL ACCOUNT PLAN. For purposes of this subsection (A) IN GENERAL. The term applicable individual account plan means an individual account plan which includes a qualified cash or deferred arrangement. (B) QUALIFIED CASH OR DEFERRED AR- RANGEMENT. The term qualified cash or deferred arrangement has the meaning given VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
24 such term by section 01(k)() of the Internal Revenue Code of.. () CONFORMING CHANGES. (A) The heading for section 0 of such Act is amended to read as follows: SEC. 0. MULTIPLE EMPLOYER PLANS AND OTHER SPE- CIAL RULES.. (B) The table of contents in section 1 of such Act is amended by striking the item relating to section 0 and inserting the following new item: ccoleman on PROD1PC1 with BILLS Sec. 0. Multiple employer plans and other special rules.. (c) EFFECTIVE DATE. The amendments made by this section shall apply to plan years beginning after De- cember 1, 0. SEC. 0. FASTER VESTING OF EMPLOYER NONELECTIVE CONTRIBUTIONS. (a) AMENDMENTS TO THE INTERNAL REVENUE CODE OF. (1) IN GENERAL. Paragraph () of section (a) of the Internal Revenue Code of (relating to employer contributions) is amended to read as follows: () EMPLOYER CONTRIBUTIONS. (A) DEFINED BENEFIT PLANS. VerDate Aug : Jul 0, 0 Jkt 00 PO Frm 00 Fmt Sfmt 1 E:\BILLS\H.CPH H
SEC MULTIPLE EMPLOYER PLANS AND OTHER SPE- CIAL RULES.. Sec Multiple employer plans and other special rules..
such term by section 01(k)() of the Internal Revenue Code of 1.. () CONFORMING CHANGES. (A) The heading for section of such Act is amended to read as follows: SEC.. MULTIPLE EMPLOYER PLANS AND OTHER SPE-
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(1) IN GENERAL. Section 1834 of the Social Security Act (42 U.S.C. 1395m) is amended by adding at the end the following new subsection:
1 established under section 1 of the Social Security 2 Act (2 U.S.C. t) to the Centers for Medicare & Medicaid Services Program Management Account of $,000,000 for fiscal year. Amounts trans- ferred under
H. R. ll. To amend the Internal Revenue Code of 1986 to reduce carbon dioxide emissions in the United States domestic energy supply.
0TH CONGRESS ST SESSION... (Original Signature of Member) H. R. ll To amend the Internal Revenue Code of to reduce carbon dioxide emissions in the United States domestic energy supply. IN THE HOUSE OF
S To amend the Internal Revenue Code of 1986 to reform taxation of alcoholic beverages. IN THE SENATE OF THE UNITED STATES
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G:\M\\CRAWFO\CRAWFO_0.XML TH CONGRESS ST SESSION... (Original Signature of Member) H. R. ll To transfer functions related to the preparation of flood maps from the Administrator of the Federal Emergency
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IB Union Calendar No. 0 1TH CONGRESS 1ST SESSION H. R. 2 [Report No. 1 2] To provide for reconciliation pursuant to title II of the concurrent resolution on the budget for fiscal year. IN THE HOUSE OF
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130 STAT. 347 (b) OTHER PROGRAMS. There are authorized to be appropriated to carry out chapters 3 4, $4,891,876 for fiscal year 2017, $4,994,178 for fiscal year 2018, $5,096,480 for fiscal year 2019. ;
H. R. ll. To amend the Internal Revenue Code of 1986 to extend certain expiring provisions relating to energy, and for other purposes.
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H. R To amend the Internal Revenue Code of 1986 to reform. housing credit, and for other purposes. IN THE HOUSE OF REPRESENTATIVES
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706 uct. The report also shall include a discussion of IRS findings regarding the addition of waste products to taxable fuel and any recommendations to address the taxation of such products. The report
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131 STAT. 911 (2) by redesignating subsection (d) as subsection (e); (3) in subsection (c), by striking The President and inserting except as provided in subsection (d), the President ; and (4) by inserting
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