[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1301 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 1301

   Making supplemental appropriations for the National Institutes of 
  Health for the fiscal year ending September 30, 2013, and for other 
                               purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 20, 2013

Ms. Schwartz (for herself, Mr. Cohen, Ms. Shea-Porter, Mr. Keating, and 
 Ms. Jackson Lee) introduced the following bill; which was referred to 
 the Committee on Appropriations, and in addition to the Committee on 
   Ways and Means, for a period to be subsequently determined by the 
  Speaker, in each case for consideration of such provisions as fall 
           within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
   Making supplemental appropriations for the National Institutes of 
  Health for the fiscal year ending September 30, 2013, and for other 
                               purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, 
    That the following sums are appropriated, out of any money in the 
Treasury not otherwise appropriated for the fiscal year ending 
September 30, 2013:

                DEPARTMENT OF HEALTH AND HUMAN SERVICES

                     National Institutes of Health

    For an additional amount for the National Institutes of Health for 
carrying out title IV of the Public Health Service Act (42 U.S.C. 281 
et seq.), $3,000,000,000, to remain available until expended.

                           GENERAL PROVISIONS

SEC. 101. MODIFICATION OF CLASS LIFE FOR CORPORATE JETS.

    (a) In General.--Section 168(e)(3)(C) of the Internal Revenue Code 
of 1986 is amended by striking ``and'' at the end of clause (iv), by 
striking the period at the end of clause (v)(II) and inserting ``, 
and'', and by adding at the end the following new clause:
                            ``(vi) any airplane (and any airframe or 
                        engine of such an airplane) other than an 
                        airplane--
                                    ``(I) which is used in directly 
                                carrying out activities essential to 
                                the function of a trade or business 
                                other than the commercial or contract 
                                carrying of freight or passengers, and
                                    ``(II) the primary use of which is 
                                not for the transportation of freight 
                                or passengers (including the pilot), 
                                other than medical or emergency 
                                transportation.''.
    (b) Alternative Depreciation System.--The table contained in 
subparagraph (C) of section 168(g)(3) of such Code is amended by 
inserting after the item relating to subparagraph (C)(iv) the following 
new item:


``(C)(vi).................................  12''.
 

    (c) Effective Date.--
            (1) In general.--Except as provided in paragraph (2), the 
        amendments made by this section shall apply to property placed 
        in service after the date of the enactment of this Act.
            (2) Special rule for binding contracts.--
                    (A) In general.--In the case of any property for 
                which there is a qualified written binding contract in 
                effect before the date of the enactment of this Act, 
                the amendments made by this section shall apply to 
                property placed in service after December 31, 2014.
                    (B) Qualified written binding contract.--For 
                purposes of subparagraph (A), the term ``qualified 
                written binding contract'' means a written binding 
                contract with respect to which--
                            (i) the purchaser made a nonrefundable 
                        deposit at the time such contract was entered 
                        into in an amount equal to or greater than the 
                        lesser of--
                                    (I) 10 percent of the cost of such 
                                contract, or
                                    (II) $100,000,
                            (ii) the estimated production period of the 
                        property under the contract exceeds 4 months, 
                        and
                            (iii) the total cost of such property 
                        exceeds $200,000.
    This Act may be cited as the ``Inspiring Scientific Research and 
Innovation Supplemental Appropriations Act, 2013''.
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