[Congressional Record Volume 148, Number 2 (Thursday, January 24, 2002)]
[Senate]
[Pages S104-S107]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 2699. Mr. BUNNING submitted an amendment intended to be proposed 
by him to the bill H.R. 622, to amend the Internal Revenue Code of 1986 
to expand the adoption credit, and for other purposes; which was 
ordered to lie on the table; as follows:
       At the end of title V add the following:

     SEC. ____. EXCLUSION FOR FOSTER CARE PAYMENTS TO APPLY TO 
                   PAYMENTS BY QUALIFIED PLACEMENT AGENCIES.

       (a) In General.--The matter preceding subparagraph (B) of 
     section 131(b)(1) (defining qualified foster care payment) is 
     amended to read as follows:
       ``(1) In general.--The term `qualified foster care payment' 
     means any payment made pursuant to a foster care program of a 
     State or political subdivision thereof--
       ``(A) which is paid by--
       ``(i) a State or political subdivision thereof, or
       ``(ii) a qualified foster care placement agency, and''.
       (b) Qualified Foster Individuals To Include Individuals 
     Placed by Qualified Placement Agencies.--Subparagraph (B) of 
     section 131(b)(2) (defining qualified foster individual) is 
     amended to read as follows:
       ``(B) a qualified foster care placement agency.''
       (c) Qualified Foster Care Placement Agency Defined.--
     Subsection (b) of section 131 is amended by redesignating 
     paragraph (3) as paragraph (4) and by inserting after 
     paragraph (2) the following new paragraph:
       ``(3) Qualified foster care placement agency.--The term 
     `qualified foster care placement agency' means any placement 
     agency which is licensed or certified by--
       ``(A) a State or political subdivision thereof, or
       ``(B) an entity designated by a State or political 
     subdivision thereof,
     for the foster care program of such State or political 
     subdivision to make foster care payments to providers of 
     foster care.''
       (d) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2001.
                                  ____

  SA 2700. Mr. McCAIN (for himself, Mr. Allard, Mr. Lieberman, Ms. 
Snowe, Mr. Levin, Mr. Murkowski, Mr. Cleland, Mr. Inhofe, Ms. Landrieu, 
Mr. Burns, Mr. Durbin, Mr. Sessions, Mr. DeWine, Mr. Thurmond, Mr. 
Shelby, Mr. Hagel, Mr. Lugar, Mr. Kennedy, Mr. Warner, Ms. Collins, Mr. 
Hatch, Mr. Helms, Mr. Allen, Mr. Kerry, Mr. Fitzgerald, Mr. Stevens, 
Mr. Reid, Mr. Miller, Mr. Roberts, Mr. Bayh, Mr. Ensign, Mr. Bunning, 
Mr. Campbell, Mr. Nelson of Nebraska, Mr. Dodd, Mr. Jeffords, Mr. 
Brownback, Mr. Biden, Ms. Stabenow, and Mr. Cochran) submitted an 
amendment intended to be proposed by him to the bill H.R. 622, to amend 
the Internal Revenue Code of 1986 to expand the adoption credit, and 
for other purposes; which was ordered to lie on the table; as follows:

       At the appropriate place insert the following:

     SEC. ____. SPECIAL RULE FOR MEMBERS OF UNIFORMED SERVICES AND 
                   FOREIGN SERVICE IN DETERMINING EXCLUSION OF 
                   GAIN ON SALE OF PRINCIPAL RESIDENCE.

       (a) In General.--Section 121(d) (relating to special rules) 
     is amended by adding at the end the following:
       ``(9) Members of uniformed services and foreign service.--
       ``(A) In general.--The running of the 5-year period 
     described in subsection (a) shall be suspended with respect 
     to an individual during any time that such individual or such 
     individual's spouse is serving on qualified official extended 
     duty as a member of a uniformed service or of the Foreign 
     Service.
       ``(B) Qualified official extended duty.--For purposes of 
     this paragraph--
       ``(i) In general.--The term `qualified official extended 
     duty' means any period of extended duty during which the 
     member of a uniformed service or the Foreign Service is under 
     a call or order compelling such duty at a duty station which 
     is a least 50 miles from the property described in 
     subparagraph (A) or compelling residence in Government 
     furnished quarters while on such duty.
       ``(ii) Extended duty.--The term `extended duty' means any 
     period of active duty pursuant to a call or order to such 
     duty for a period in excess of 90 days or for an indefinite 
     period.
       ``(C) Definitions.--For purposes of this paragraph--
       ``(i) Uniformed service.--The term `uniformed service' has 
     the meaning given such term by section 101(a)(5) of title 10, 
     United States Code.

[[Page S105]]

       ``(ii) Foreign service of the united states.--The term 
     `member of the Foreign Service' has the meaning given the 
     term `member of the Service' by paragraph (1), (2), (3), (4), 
     or (5) of section 103 of the Foreign Service Act of 1980.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to sales or exchanges on or after the date of the 
     enactment of this Act.
                                  ____

  SA 2701. Mr. BAUCUS (for himself, Mr. Enzi, Mr. Reid, Mr. Burns, Ms. 
Landrieu, Mr. Dorgan, Mr. Johnson, and Mr. Conrad) proposed an 
amendment to amendment SA 2698 submitted by Mr. Daschle and intended to 
be proposed to the bill (H.R. 622) to amend the Internal Revenue Code 
of 1986 to expand the adoption credit, and for other purposes; as 
follows:

       At the end add the following:

              TITLE ____--EMERGENCY AGRICULTURE ASSISTANCE

                   Subtitle A--Income Loss Assistance

     SEC. ____01. INCOME LOSS ASSISTANCE.

       (a) In General.--The Secretary of Agriculture (referred to 
     in this title as the ``Secretary'') shall use $1,800,000,000 
     of funds of the Commodity Credit Corporation to make 
     emergency financial assistance available to producers on a 
     farm that have incurred qualifying income losses in calendar 
     year 2001.
       (b) Administration.--The Secretary shall make assistance 
     available under this section in the same manner as provided 
     under section 815 of the Agriculture, Rural Development, Food 
     and Drug Administration, and Related Agencies Appropriations 
     Act, 2001 (Public Law 105-277; 114 Stat. 1549A-55), including 
     using the same loss thresholds for the quantity and economic 
     losses as were used in administering that section.
       (c) Use of Funds for Cash Payments.--The Secretary may use 
     funds made available under this section to make, in a manner 
     consistent with this section, cash payments not for crop 
     disasters, but for income loss to carry out the purposes of 
     this section.

     SEC. ____02. LIVESTOCK ASSISTANCE PROGRAM.

       (a) In General.--The Secretary shall use $500,000,000 of 
     the funds of the Commodity Credit Corporation to make and 
     administer payments for livestock losses to producers for 
     2001 losses in a county that has received an emergency 
     designation by the President or the Secretary after January 
     1, 2001, of which $12,000,000 shall be made available for the 
     American Indian livestock program under section 806 of the 
     Agriculture, Rural Development, Food and Drug Administration, 
     and Related Agencies Appropriations Act, 2001 (Public Law 
     105-277; 114 Stat. 1549A-51).
       (b) Administration.--The Secretary shall make assistance 
     available under this section in the same manner as provided 
     under section 806 of the Agriculture, Rural Development, Food 
     and Drug Administration, and Related Agencies Appropriations 
     Act, 2001 (Public Law 105-277; 114 Stat. 1549A-51).

                       Subtitle B--Administration

     SEC. ____11. COMMODITY CREDIT CORPORATION.

       The Secretary shall use the funds, facilities, and 
     authorities of the Commodity Credit Corporation to carry out 
     this title.

     SEC. ____12. ADMINISTRATIVE EXPENSES.

       (a) In General.--In addition to funds otherwise available, 
     not later than 30 days after the date of enactment of this 
     Act, out of any funds in the Treasury not otherwise 
     appropriated, the Secretary of the Treasury shall transfer to 
     the Secretary of Agriculture to pay the salaries and expenses 
     of the Department of Agriculture in carrying out this title 
     $50,000,000, to remain available until expended.
       (b) Receipt and Acceptance.--The Secretary shall be 
     entitled to receive, shall accept, and shall use to carry out 
     this section the funds transferred under subsection (a), 
     without further appropriation.

     SEC. ____13. REGULATIONS.

       (a) In General.--The Secretary may promulgate such 
     regulations as are necessary to implement this title.
       (b) Procedure.--The promulgation of the regulations and 
     administration of this subtitle shall be made without regard 
     to--
       (1) the notice and comment provisions of section 553 of 
     title 5, United States Code;
       (2) the Statement of Policy of the Secretary of Agriculture 
     effective July 24, 1971 (36 Fed. Reg. 13804), relating to 
     notices of proposed rulemaking and public participation in 
     rulemaking; and
       (3) chapter 35 of title 44, United States Code (commonly 
     known as the ``Paperwork Reduction Act'').
       (c) Congressional Review of Agency Rulemaking.--In carrying 
     out this section, the Secretary shall use the authority 
     provided under section 808 of title 5, United States Code.

     SEC. 14. EMERGENCY DESIGNATION.

       The entire amount made available by each of Subtitle A and 
     Subtitle B--
       (1) shall be available only to the extent that the 
     President submits to Congress an official budget request for 
     the amount that includes designation of the entire amount of 
     the request as an emergency requirement for the purposes of 
     the Balanced Budget and Emergency Deficit Control Act of 1985 
     (2 U.S.C. 900 et seq.); and
       (2) is designated by Congress as an emergency requirement 
     under section 251(b)(2)(A) of the Balanced Budget and 
     Emergency Deficit Control Act of 1985 (2 U.S.C. 
     901(b)(2)(A)).
                                  ____

  SA 2702. Mr. Allen submitted an amendment intended to be proposed by 
him to the bill H.R. 622, to amend the Internal Revenue Code of 1986 to 
expand the adoption credit, and for other purposes; which was ordered 
to lie on the table; as follows:

       At the appropriate place, insert the following:

            TITLE ____--TERRORIST RESPONSE TAX EXEMPTION ACT

     SECTION 1. SHORT TITLE.

       This title may be cited as the ``Terrorist Response Tax 
     Exemption Act''.

     SEC. 2. EXCLUSION OF CERTAIN TERRORIST ATTACK ZONE 
                   COMPENSATION OF CIVILIAN UNIFORMED PERSONNEL.

       (a) In General.--Part III of subchapter B of chapter 1 of 
     the internal Revenue Code of 1986 (relating to items 
     specifically excluded from gross income) is amended by 
     inserting after section 112 the following new section:

     ``SEC. 112A. CERTAIN TERRORIST ATTACK ZONE COMPENSATION OF 
                   CIVILIAN UNIFORMED PERSONNEL.

       ``(a) In General.--Gross income does not include 
     compensation received by a civilian uniformed employee for 
     any month during any part of which such employee provides 
     security, safety, fire management, or medical services during 
     the initial response in a terrorist attack zone.
       ``(b) Definitions.--For purposes of this section--
       ``(1) Civilian uniformed employee.--The term `civilian 
     uniformed employee' means any nonmilitary individual employed 
     by a Federal, State, or local government (or any agency or 
     instrumentality thereof) for the purpose of maintaining 
     public order, establishing and maintaining public safety, or 
     responding to medical emergencies.
       ``(2) Initial response.--The term `initial response' means, 
     with respect to any terrorist attack zone, the period 
     beginning with the receipt of the first call for services 
     described in subsection (a) in such zone by an entity 
     described in paragraph (1) and ending with the beginning of 
     the recovery phase in such zone as determined by the 
     appropriate official of the Federal Emergency Management 
     Agency.
       ``(2) Terrorist attack zone.--
       ``(A) In general.--The term `terrorist attack zone' means 
     any geographic area designated in an Executive order by the 
     President, pursuant to a request by the chief executive 
     officer of the State in which such area is located to the 
     appropriate official of the Federal Emergency Management 
     Agency, to be an area in which--
       ``(i) a violent act or acts occurred which--

       ``(I) were dangerous to human life and a violation of the 
     criminal laws of the United States or of any State, and
       ``(II) would appear to be intended to intimidate or coerce 
     a civilian population, influence the policy of a government 
     by intimidation, or affect the conduct of a government by 
     assassination or kidnapping, and

       ``(ii) as a direct result of such act or acts, loss of 
     life, injury, or significant damage to property or cost of 
     response occurred.
       ``(B) Significant damage to property or cost of response.--
     For purposes of subparagraph (A)(ii), damage to property or 
     cost of response with respect to any area is significant if 
     such damages or cost exceeds or will exceed $500,000.
       ``(C) Limitation on designation.--An area may not be 
     designated as a terrorist attack zone under subparagraph (A) 
     if a negative economic impact to such area was the sole 
     result of the act or acts described in subparagraph (A)(i).
       ``(3) Compensation.--The term `compensation' does not 
     include pensions and retirement pay.''.
       (b) Conforming Amendments.--
       (1) Section 3401(a)(1) of the Internal Revenue Code of 1986 
     is amended by inserting ``or section 112A (relating to 
     certain terrorist attack zone compensation of civilian 
     uniformed personnel)'' after ``United States)''.
       (2) The table of sections for part III of subchapter B of 
     chapter 1 of such Code is amended by inserting after the item 
     relating to section 112 the following new item:

``Sec. 112A. Certain terrorist attack zone compensation of civilian 
              uniformed personnel.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years ending on or after September 11, 
     2001.
                                  ____

  SA 2703. Mr. BAUCUS submitted an amendment intended to be proposed by 
him to the bill H.R. 622, to amend the Internal Revenue Code of 1986 to 
expand the adoption credit, and for other purposes; which was ordered 
to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ____. FEDERAL-AID HIGHWAY PROGRAMS.

       (a) In General.--Section 9503(c)(1) (relating to 
     expenditures from Highway Trust Fund) is amended--
       (1) by striking ``or'' at the end of subparagraph (D),
       (2) by striking the period at the end of subparagraph (E) 
     and inserting ``, or'', and
       (3) by inserting after subparagraph (E) the following new 
     subparagraph:

[[Page S106]]

       ``(F) authorized under paragraph (6).''.
       (b) Increase in Obligation Authority.--Section 9503(c) is 
     amended by adding at the end the following new paragraph.--
       ``(6) Special obligation authority.--In addition to any 
     obligation authority provided by any other law enacted 
     before, on, or after the date of the enactment of this 
     paragraph, $5,000,000,000 in obligation authority shall be 
     made available for fiscal year 2002 for obligation of funds 
     apportioned under section 104(b) of title 23, United States 
     Code (as in effect on the date of the enactment of this 
     paragraph) and shall be distributed to each State in the same 
     manner as calculated for fiscal year 2002 under section 
     105(f) of such title 23.''.
       (c) Effective Date.--The amendments made by this section 
     shall take effect on the date of the enactment of this Act.
                                  ____

  SA 2704. Mr. KERRY (for himself, Mr. Lieberman, and Mr. Kennedy) 
submitted an amendment intended to be proposed by him to the bill H.R. 
622, to amend the Internal Revenue Code of 1986 to expand the adoption 
credit, and for other purposes; which was ordered to lie on the table; 
as follows:

       At the appropriate place, insert the following:

     SEC.  . ALTERNATIVE MINIMUM TAX RELIEF WITH RESPECT TO 
                   INCENTIVE STOCK OPTIONS EXERCISED DURING 2000.

       In the case of an incentive stock option (as defined in 
     section 422 of the Internal Revenue Code of 1986) exercised 
     during calendar year 2000, the amount taken into account 
     under section 56(b)(3) of such Code by reason of such 
     exercise shall not exceed the amount that would have been 
     taken into account if, on the date of such exercise, the fair 
     market value of the stock acquired pursuant to such option 
     had been an amount equal to 150 percent of its fair market 
     value as of April 15, 2001 (or, if such stock is sold or 
     exchanged on or before such date, 150 percent of the amount 
     realized on such sale or exchange).
                                  ____

  SA 2705. Mr. SMITH of Oregon (for himself, Mr. Allen, Mr. Craig, Mr. 
Burns, Mr. Nickles, Mr. Grassley, Mr. Hutchinson, and Mr. Smith of New 
Hampshire) proposed an amendment to amendment SA 2698 submitted by Mr. 
Daschle and intended to be proposed to the bill (H.R. 622) to amend the 
Internal Revenue Code of 1986 to expand the adoption credit, and for 
other purposes; as follows:

       At the end of the bill, add the following:

     SEC. ____. SPECIAL DEPRECIATION ALLOWANCE FOR CERTAIN 
                   PROPERTY ACQUIRED AFTER SEPTEMBER 10, 2001, AND 
                   BEFORE SEPTEMBER 11, 2004.

       (a) In General.--Section 168 of the Internal Revenue Code 
     of 1986 (relating to accelerated cost recovery system) is 
     amended by adding at the end the following new subsection:
       ``(k) Special Allowance for Certain Property Acquired After 
     September 10, 2001, and Before September 11, 2004.--
       ``(1) Additional allowance.--In the case of any qualified 
     property--
       ``(A) the depreciation deduction provided by section 167(a) 
     for the taxable year in which such property is placed in 
     service shall include an allowance equal to 30 percent of the 
     adjusted basis of the qualified property, and
       ``(B) the adjusted basis of the qualified property shall be 
     reduced by the amount of such deduction before computing the 
     amount otherwise allowable as a depreciation deduction under 
     this chapter for such taxable year and any subsequent taxable 
     year.
       ``(2) Qualified property.--For purposes of this 
     subsection--
       ``(A) In general.--The term `qualified property' means 
     property--
       ``(i)(I) to which this section applies which has a recovery 
     period of 20 years or less or which is water utility 
     property, or
       ``(II) which is computer software (as defined in section 
     167(f)(1)(B)) for which a deduction is allowable under 
     section 167(a) without regard to this subsection,
       ``(ii) the original use of which commences with the 
     taxpayer after September 10, 2001,
       ``(iii) which is--

       ``(I) acquired by the taxpayer after September 10, 2001, 
     and before September 11, 2004, but only if no written binding 
     contract for the acquisition was in effect before September 
     11, 2001, or
       ``(II) acquired by the taxpayer pursuant to a written 
     binding contract which was entered into after September 10, 
     2001, and before September 11, 2004, and

       ``(iv) which is placed in service by the taxpayer before 
     January 1, 2005, or, in the case of property described in 
     subparagraph (B), before January 1, 2006.
       ``(B) Certain property having longer production periods 
     treated as qualified property.--
       ``(i) In general.--The term `qualified property' includes 
     property--

       ``(I) which meets the requirements of clauses (i), (ii), 
     and (iii) of subparagraph (A),
       ``(II) which has a recovery period of at least 10 years or 
     is transportation property, and
       ``(III) which is subject to section 263A by reason of 
     clause (ii) or (iii) of subsection (f)(1)(B) thereof.

       ``(ii) Only pre-september 11, 2004, basis eligible for 
     additional allowance.--In the case of property which is 
     qualified property solely by reason of clause (i), paragraph 
     (1) shall apply only to the extent of the adjusted basis 
     thereof attributable to manufacture, construction, or 
     production before September 11, 2004.
       ``(iii) Transportation property.--For purposes of this 
     subparagraph, the term `transportation property' means 
     tangible personal property used in the trade or business of 
     transporting persons or property.
       ``(C) Exceptions.--
       ``(i) Alternative depreciation property.--The term 
     `qualified property' shall not include any property to which 
     the alternative depreciation system under subsection (g) 
     applies, determined--

       ``(I) without regard to paragraph (7) of subsection (g) 
     (relating to election to have system apply), and
       ``(II) after application of section 280F(b) (relating to 
     listed property with limited business use).

       ``(ii) Election out.--If a taxpayer makes an election under 
     this clause with respect to any class of property for any 
     taxable year, this subsection shall not apply to all property 
     in such class placed in service during such taxable year.
       ``(iii) Qualified leasehold improvement property.--The term 
     `qualified property' shall not include any qualified 
     leasehold improvement property (as defined in section 
     168(e)(6)).
       ``(D) Special rules.--
       ``(i) Self-constructed property.--In the case of a taxpayer 
     manufacturing, constructing, or producing property for the 
     taxpayer's own use, the requirements of clause (iii) of 
     subparagraph (A) shall be treated as met if the taxpayer 
     begins manufacturing, constructing, or producing the 
     property after September 10, 2001, and before September 
     11, 2004.
       ``(ii) Sale-leasebacks.--For purposes of subparagraph 
     (A)(ii), if property--

       ``(I) is originally placed in service after September 10, 
     2001, by a person, and
       ``(II) sold and leased back by such person within 3 months 
     after the date such property was originally placed in 
     service,

     such property shall be treated as originally placed in 
     service not earlier than the date on which such property is 
     used under the leaseback referred to in subclause (II).
       ``(E) Coordination with section 280f.--For purposes of 
     section 280F--
       ``(i) Automobiles.--In the case of a passenger automobile 
     (as defined in section 280F(d)(5)) which is qualified 
     property, the Secretary shall increase the limitation under 
     section 280F(a)(1)(A)(i) by $4,600.
       ``(ii) Listed property.--The deduction allowable under 
     paragraph (1) shall be taken into account in computing any 
     recapture amount under section 280F(b)(2).''
       (b) Allowance Against Alternative Minimum Tax.--
       (1) In general.--Section 56(a)(1)(A) of the Internal 
     Revenue Code of 1986 (relating to depreciation adjustment for 
     alternative minimum tax) is amended by adding at the end the 
     following new clause:
       ``(iii) Additional allowance for certain property acquired 
     after september 10, 2001, and before september 11, 2004.--The 
     deduction under section 168(k) shall be allowed.''
       (2) Conforming amendment.--Clause (i) of section 
     56(a)(1)(A) of the Internal Revenue Code of 1986 is amended 
     by striking ``clause (ii)'' both places it appears and 
     inserting ``clauses (ii) and (iii)''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to property placed in service after September 10, 
     2001, in taxable years ending after such date.
                                  ____

  SA 2706. Mr. BOND (for himself and Ms. Collins) submitted an 
amendment intended to be proposed to amendment SA 2698 submitted by Mr. 
Daschle and intended to be proposed to the bill (H.R. 622) to amend the 
Internal Revenue Code of 1986 to expand the adoption credit, and for 
other purposes; which was ordered to lie on the table; as follows:

       On page 16, after line 2 add the following new section:

     SEC. 202. TEMPORARY INCREASE IN EXPENSE TREATMENT OF CERTAIN 
                   DEPRECIABLE BUSINESS ASSETS FOR SMALL 
                   BUSINESSES.

       (a) In General.--The table contained in section 179(b)(1) 
     (relating to dollar limitation) is amended to read as 
     follows:
``If the taxable year                                    The applicable
begins in:                                                   amount is:
  2002 or 2003..............................................$40,000....

  2004 or thereafter........................................25,000.....

       (b) Temporary Increase in Amount of Property Triggering 
     Phaseout of Maximum Benefit.--Paragraph (2) of section 179(b) 
     is amended by inserting before the period ``($325,000 in the 
     case of taxable years beginning during 2002 or 2003)''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2001.
                                  ____

  SA 2707. Mr. KYL submitted an amendment intended to be proposed by 
him to the bill H.R. 622, to amend the Internal Revenue Code of 1986 to 
expand the adoption credit, and for other purposes; which was ordered 
to lie on the table; as follows:


[[Page S107]]


       At the end, add the following:

     SEC. ____. PERSONAL TRAVEL CREDIT.

       (a) In General.--Subpart A of part IV of subchapter A of 
     chapter 1 of the Internal Revenue Code of 1986 (relating to 
     nonrefundable personal credits) is amended by inserting after 
     section 25B the following new section:

     ``SEC. 25C. PERSONAL TRAVEL CREDIT.

       ``(a) Allowance of Credit.--In the case of an individual, 
     there shall be allowed as a credit against the tax imposed by 
     this chapter for the taxable year an amount equal to the 
     qualified personal travel expenses which are incurred and 
     paid by the taxpayer on or after the date of the enactment of 
     this section and before the date which is 30 days after the 
     date of such enactment.
       ``(b) Maximum Credit.--The credit allowed to a taxpayer 
     under subsection (a) for any taxable year shall not exceed 
     $500 ($1,000, in the case of a joint return).
       ``(c) Qualified Personal Travel Expenses.--For purposes of 
     this section--
       ``(1) In general.--The term `qualified personal travel 
     expenses' means reasonable expenses in connection with 1 
     qualifying personal trip away from the taxpayer's residence 
     for--
       ``(A) travel by aircraft, rail, watercraft, or motor 
     vehicle, and
       ``(B) lodging while away from home at any commercial 
     lodging facility.

     Such term does not include expenses for meals, entertainment, 
     amusement, or recreation.
       ``(2) Qualifying personal trip.--
       ``(A) In general.--The term `qualifying personal trip' 
     means travel within the United States (including the 
     Commonwealth of Puerto Rico and the possessions of the United 
     States)--
       ``(i) the farthest destination of which is at least 100 
     miles from the taxpayer's residence,
       ``(ii) involves an overnight stay at a commercial lodging 
     facility, and
       ``(iii) which is taken on or after the date of the 
     enactment of this section.
       ``(B) Only personal travel included.--Such term shall not 
     include travel if, without regard to this section, any 
     expenses in connection with such travel are deductible in 
     connection with a trade or business or activity for the 
     production of income.
       ``(3) Commercial lodging facility.--The term `commercial 
     lodging facility' includes any hotel, motel, resort, rooming 
     house, or campground.
       ``(d) Special Rules.--
       ``(1) Denial of credit to dependents.--No credit shall be 
     allowed under this section to any individual with respect to 
     whom a deduction under section 151 is allowable to another 
     taxpayer for a taxable year beginning in the calendar year in 
     which such individual's taxable year begins.
       ``(2) Expenses must be substantiated.--No credit shall be 
     allowed by subsection (a) unless the taxpayer substantiates 
     by adequate records or by sufficient evidence corroborating 
     the taxpayer's own statement the amount of the expenses 
     described in subsection (c)(1).
       ``(e) Denial of Double Benefit.--No deduction shall be 
     allowed under this chapter for any expense for which credit 
     is allowed under this section.''.
       (b) Conforming Amendments.--
       (1) Section 24(b)(3)(B) of the Internal Revenue Code of 
     1986, as added and amended by the Economic Growth and Tax 
     Relief Reconciliation Act of 2001, is amended by striking 
     ``23 and 25B'' and inserting ``23, 25B, and 25C''.
       (2) Section 25(e)(1)(C) of such Code is amended by striking 
     ``23 and 1400C'' and by inserting ``23, 25C, and 1400C''.
       (3) Section 25(e)(1)(C) of such Code, as amended by the 
     Economic Growth and Tax Relief Reconciliation Act of 2001, is 
     amended by inserting ``25C,'' after ``25B,''.
       (4) Section 25B of such Code, as added by the Economic 
     Growth and Tax Relief Reconciliation Act of 2001, is amended 
     by striking ``section 23'' and inserting ``sections 23 and 
     25C''.
       (5) Section 26(a)(1) of such Code, as amended by the 
     Economic Growth and Tax Relief Reconciliation Act of 2001, is 
     amended by striking ``and 25B'' and inserting ``25B, and 
     25C''.
       (6) Section 1400C(d) of such Code is amended by inserting 
     ``and section 25C'' after ``this section''.
       (7) Section 1400C(d) of such Code, as amended by the 
     Economic Growth and Tax Relief Reconciliation Act of 2001, is 
     amended by striking ``and 25B'' and inserting ``25B, and 
     25C''.
       (8) The table of sections for subpart A of part IV of 
     subchapter A of chapter 1 of such Code is amended by 
     inserting before the item relating to section 26 the 
     following new item:

``Sec. 25C. Personal travel credit.''.

       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years ending after the date of the 
     enactment of this Act.
                                  ____

  SA 2708. Mr. SPECTER (for himself and Mr. Santorum) submitted an 
amendment intended to be proposed by him to the bill H.R. 622, to amend 
the Internal Revenue Code of 1986 to expand the adoption credit, and 
for other purposes; which was ordered to lie on the table; as follows:

       At the end, add the following:

     SEC. ____. TREATMENT OF CERTAIN COUNTIES FOR PURPOSES OF 
                   REIMBURSEMENT UNDER THE MEDICARE PROGRAM.

       (a) Reclassification of Certain Pennsylvania Counties.--
       (1) In general.--Notwithstanding any other provision of 
     law, subject to paragraph (3), effective for discharges 
     occurring during fiscal year 2002, for purposes of making 
     payments under subsections (d) and (j) of section 1886 of the 
     Social Security Act (42 U.S.C. 1395ww) to hospitals 
     (including rehabilitation hospitals and rehabilitation units 
     under such subsection (j))--
       (A) in Columbia, Lackawanna, Luzerne, Wyoming, and Lycoming 
     Counties, Pennsylvania, such counties are deemed to be 
     located in the Newburgh, New York-PA Metropolitan Statistical 
     Area;
       (B) in Mercer County, Pennsylvania, such county is deemed 
     to be located in Youngston-Warren, Ohio Metropolitan 
     Statistical Area; and
       (C) in Northumberland County, Pennsylvania, such county is 
     deemed to be located in the Harrisburg-Lebanon-Carlisle, 
     Pennsylvania Metropolitan Statistical Area.
       (2) Rules.--The reclassifications made under paragraph (1) 
     with respect to a subsection (d) hospital shall be treated as 
     a decision of the Medicare Geographic Classification Review 
     Board under paragraph (10) of section 1886(d) of the Social 
     Security Act (42 U.S.C. 1395ww(d)).
       (3) Limitation on application during fiscal year 2002.--
     With respect to fiscal year 2002, this subsection shall apply 
     only to discharges occurring on and after April 1, 2002.
       (b) Implementation of Provisions.--The Secretary of Health 
     and Human Services shall implement the provisions of 
     subsection (a) by program memorandum. In implementing such 
     provisions, the Secretary shall recalculate new standardized 
     amounts, weighting factors, rates, and wage indices by April 
     1, 2002, in a manner that assures overall budget neutrality.

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