[Congressional Record Volume 148, Number 76 (Tuesday, June 11, 2002)]
[Senate]
[Pages S5385-S5387]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 3827. Mr. SANTORUM submitted an amendment intended to be proposed 
by him to the bill S. 625, to provide Federal assistance to States and 
local jurisdictions to prosecute hate crimes, and for other purposes; 
which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. __. DEFINITION OF BORN-ALIVE INFANT.

       (a) In General.--Chapter 1 of title 1, United States Code, 
     is amended by adding at the end the following:

     ``Sec. 8. `Person', `human being', `child', and `individual' 
       as including born-alive infant

       ``(a) In determining the meaning of any Act of Congress, or 
     of any ruling, regulation, or interpretation of the various 
     administrative bureaus and agencies of the United States, the 
     words `person', `human being', `child', and `individual', 
     shall include every infant member of the species homo sapiens

[[Page S5386]]

     who is born alive at any stage of development.
       ``(b) As used in this section, the term `born alive', with 
     respect to a member of the species homo sapiens, means the 
     complete expulsion or extraction from his or her mother of 
     that member, at any stage of development, who after such 
     expulsion or extraction breathes or has a beating heart, 
     pulsation of the umbilical cord, or definite movement of 
     voluntary muscles, regardless of whether the umbilical cord 
     has been cut, and regardless of whether the expulsion or 
     extraction occurs as a result of natural or induced labor, 
     caesarean section, or induced abortion.
       ``(c) Nothing in this section shall be construed to affirm, 
     deny, expand, or contract any legal status or legal right 
     applicable to any member of the species homo sapiens at any 
     point prior to being born alive as defined in this 
     section.''.
       (b) Clerical Amendment.--The table of sections at the 
     beginning of chapter 1 of title 1, United States Code, is 
     amended by adding at the end the following new item:

``8. `Person', `human being', `child', and `individual' as including 
              born-alive infant.''.
                                  ____

  SA 3828. Mr. SANTORUM submitted an amendment intended to be proposed 
by him to the bill S. 625, to provide Federal assistance to States and 
local jurisdictions to prosecute hate crimes, and for other purposes; 
which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. 10. REMOVAL OF CIVIL LIABILITY BARRIERS THAT DISCOURAGE 
                   THE DONATION OF FIRE EQUIPMENT TO VOLUNTEER 
                   FIRE COMPANIES.

       (a) Liability Protection.--A person who donates fire 
     control or fire rescue equipment to a volunteer fire company 
     shall not be liable for civil damages under any State or 
     Federal law for personal injuries, property damage or loss, 
     or death proximately caused by the equipment after the 
     donation.
       (b) Exceptions.--Subsection (a) does not apply to a person 
     if--
       (1) the person's act or omission proximately causing the 
     injury, damage, loss, or death constitutes gross negligence 
     or intentional misconduct; or
       (2) the person is the manufacturer of the fire control or 
     fire rescue equipment.
       (c) Preemption.--This section preempts the laws of any 
     State to the extent such laws are inconsistent with this 
     section, except that notwithstanding subsection (b), this 
     section shall not preempt any State law that provides 
     additional protection from liability for a person who donates 
     fire control or fire rescue equipment to a volunteer fire 
     company.
       (d) Definitions.--In this section:
       (1) Person.--The term ``person'' includes any governmental 
     or other entity.
       (2) Fire control or rescue equipment.--The term ``fire 
     control or fire rescue equipment'' includes any fire vehicle, 
     fire fighting tool, protective gear, fire hose, or breathing 
     apparatus.
       (3) Gross negligence.--The term ``gross negligence'' means 
     voluntary and conscious conduct harmful to the health or 
     well-being of another person by a person who, at the time of 
     the conduct, knew that the conduct was likely to be harmful 
     to the health or well-being of another person.
       (4) Intentional misconduct.--The term ``intentional 
     misconduct'' means voluntary and conscious conduct harmful to 
     the health or well-being of another person by a person who, 
     at the time of the conduct, knew that the conduct was harmful 
     to the health or well-being of another person.
       (5) State.--The term ``State'' includes the several States, 
     the District of Columbia, the Commonwealth of Puerto Rico, 
     the Commonwealth of the Northern Mariana Islands, American 
     Samoa, Guam, the Virgin Islands, any other territory or 
     possession of the United States, and any political 
     subdivision of any such State, territory, or possession.
       (6) Volunteer fire company.--The term ``volunteer fire 
     company'' means an association of individuals who provide 
     fire protection and other emergency services, where at least 
     30 percent of the individuals receive little or no 
     compensation compared with an entry level full-time paid 
     individual in that association or in the nearest such 
     association with an entry level full-time paid individual.
       (e) Effective Date.--This section applies only to liability 
     for injury, damage, loss, or death caused by equipment that, 
     for purposes of subsection (a), is donated on or after the 
     date that is 30 days after the date of the enactment of this 
     Act.
                                  ____

  SA 3829. Mr. HATCH submitted an amendment intended to be proposed to 
amendment SA 3823 submitted by Mr. Hatch and intended to be proposed to 
the bill (S. 625) to provide Federal assistance to States and local 
jurisdictions to prosecute hate crimes, and for other purposes; which 
was ordered to lie on the table; as follows:

       On page 1, strike line 3 and all that follows through line 
     6, and insert the following:
       ``(B) the State has requested that the Federal Government 
     assume jurisdiction;
       ``(C) the State does not object to the Federal Government 
     assuming jurisdiction; or
       ``(D) the State has failed to investigate or prosecute the 
     bias-motived offense in a manner that denies the victim equal 
     protection of the State's laws.
                                  ____

  SA 3830. Mr. McCONNELL (for himself and Mr. Kyl) submitted an 
amendment intended to be proposed to amendment SA 3815 submitted by Mr. 
McConnell and intended to be proposed to the bill (S. 625) to provide 
Federal assistance to States and local jurisdictions to prosecute hate 
crimes, and for other purposes; which was ordered to lie on the table; 
as follows:

       On page 2, strike lines 1 through 17 and insert the 
     following:

     ``Sec. 250. Newspaper theft in violation of first amendment 
       rights

       ``(a) Newspaper Defined.--In this section, the term 
     `newspaper' means any periodical that is distributed on a 
     complimentary or compensatory basis on or near a college or 
     university.
       ``(b) Offense.--Whoever willfully or knowingly obtains or 
     exerts unauthorized control over newspapers, or destroys such 
     newspapers, with the intent to prevent other individuals from 
     reading the newspapers shall be guilty of an offense under 
     subsection (a)(1) of section 249 of this title and shall 
     punished as provided in that section.''.
       (2) Chapter analysis.--The chapter analysis for chapter 13 
     of title 18, United States Code, is amended by inserting at 
     the end the following:

``250. Newspaper theft in violation of first amendment rights.''.

       (b) Study.--The Attorney General, in cooperation
                                  ____

  SA 3831. Mr. CONRAD proposed an amendment to the bill H.R. 8, to 
amend the Internal Revenue Code of 1986 to phase out the estate and 
gift taxes over a 10-year period, and for other purposes; as follows:

       Strike all after the enacting clause, and insert the 
     following:

     SECTION 1. RESTORATION OF ESTATE TAX; REPEAL OF CARRYOVER 
                   BASIS.

       (a) In General.--Subtitles A and E of title V of the 
     Economic Growth and Tax Relief Reconciliation Act of 2001, 
     and the amendments made by such subtitles, are hereby 
     repealed; and the Internal Revenue Code of 1986 shall be 
     applied as if such subtitles, and amendments, had never been 
     enacted.
       (b) Sunset Not To Apply.--
       (1) Subsection (a) of section 901 of the Economic Growth 
     and Tax Relief Reconciliation Act of 2001 is amended by 
     striking ``this Act'' and all that follows and inserting 
     ``this Act (other than title V) shall not apply to taxable, 
     plan, or limitation years beginning after December 31, 
     2010.''.
       (2) Subsection (b) of such section 901 is amended by 
     striking ``, estates, gifts, and transfers''.
       (c) Conforming Amendments.--Subsections (d) and (e) of 
     section 511 of the Economic Growth and Tax Relief 
     Reconciliation Act of 2001, and the amendments made by such 
     subsections, are hereby repealed; and the Internal Revenue 
     Code of 1986 shall be applied as if such subsections, and 
     amendments, had never been enacted.

     SEC. 2. MODIFICATIONS TO ESTATE TAX.

       (a) Increase in Exclusion Equivalent of Unified Credit.--
       (1) In general.--Subsection (c) of section 2010 of the 
     Internal Revenue Code of 1986 (relating to applicable credit 
     amount) is amended by striking all that follows ``the 
     applicable exclusion amount'' and inserting ``. For purposes 
     of the preceding sentence, the applicable exclusion amount is 
     $3,000,000 ($3,500,000 in the case of estates of decedents 
     dying after December 31, 2008).''.
       (2) Earlier termination of section 2057.--Subsection (f) of 
     section 2057 of such Code is amended by striking ``December 
     31, 2003'' and inserting ``December 31, 2002''.
       (b) Maximum Estate Tax Rate To Remain at 50 Percent; 
     Restoration of Phaseout of Graduated Rates and Unified 
     Credit.--Paragraph (2) of section 2001(c) of such Code is 
     amended to read as follows:
       ``(2) Phaseout of graduated rates and unified credit.--The 
     tentative tax determined under paragraph (1) shall be 
     increased by an amount equal to 5 percent of so much of the 
     amount (with respect to which the tentative tax is to be 
     computed) as exceeds $10,000,000. The amount of the increase 
     under the preceding sentence shall not exceed the sum of the 
     applicable credit amount under section 2010(c) and 
     $224,200.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to estates of decedents dying, and gifts made, 
     after December 31, 2002.

     SEC. 3. VALUATION RULES FOR CERTAIN TRANSFERS OF NONBUSINESS 
                   ASSETS; LIMITATION ON MINORITY DISCOUNTS.

       (a) In General.--Section 2031 of the Internal Revenue Code 
     of 1986 (relating to definition of gross estate) is amended 
     by redesignating subsection (d) as subsection (f) and by 
     inserting after subsection (c) the following new subsections:
       ``(d) Valuation Rules for Certain Transfers of Nonbusiness 
     Assets.--For purposes of this chapter and chapter 12--
       ``(1) In general.--In the case of the transfer of any 
     interest in an entity other than an interest which is 
     actively traded (within the meaning of section 1092)--
       ``(A) the value of any nonbusiness assets held by the 
     entity shall be determined as if the transferor had 
     transferred such assets directly to the transferee (and no 
     valuation

[[Page S5387]]

     discount shall be allowed with respect to such nonbusiness 
     assets), and
       ``(B) the nonbusiness assets shall not be taken into 
     account in determining the value of the interest in the 
     entity.
       ``(2) Nonbusiness assets.--For purposes of this 
     subsection--
       ``(A) In general.--The term `nonbusiness asset' means any 
     asset which is not used in the active conduct of 1 or more 
     trades or businesses.
       ``(B) Exception for certain passive assets.--Except as 
     provided in subparagraph (C), a passive asset shall not be 
     treated for purposes of subparagraph (A) as used in the 
     active conduct of a trade or business unless--
       ``(i) the asset is property described in paragraph (1) or 
     (4) of section 1221(a) or is a hedge with respect to such 
     property, or
       ``(ii) the asset is real property used in the active 
     conduct of 1 or more real property trades or businesses 
     (within the meaning of section 469(c)(7)(C)) in which the 
     transferor materially participates and with respect to which 
     the transferor meets the requirements of section 
     469(c)(7)(B)(ii).

     For purposes of clause (ii), material participation shall be 
     determined under the rules of section 469(h), except that 
     section 469(h)(3) shall be applied without regard to the 
     limitation to farming activity.
       ``(C) Exception for working capital.--Any asset (including 
     a passive asset) which is held as a part of the reasonably 
     required working capital needs of a trade or business shall 
     be treated as used in the active conduct of a trade or 
     business.
       ``(3) Passive asset.--For purposes of this subsection, the 
     term `passive asset' means any--
       ``(A) cash or cash equivalents,
       ``(B) except to the extent provided by the Secretary, stock 
     in a corporation or any other equity, profits, or capital 
     interest in any entity,
       ``(C) evidence of indebtedness, option, forward or futures 
     contract, notional principal contract, or derivative,
       ``(D) asset described in clause (iii), (iv), or (v) of 
     section 351(e)(1)(B),
       ``(E) annuity,
       ``(F) real property used in 1 or more real property trades 
     or businesses (as defined in section 469(c)(7)(C)),
       ``(G) asset (other than a patent, trademark, or copyright) 
     which produces royalty income,
       ``(H) commodity,
       ``(I) collectible (within the meaning of section 401(m)), 
     or
       ``(J) any other asset specified in regulations prescribed 
     by the Secretary.
       ``(4) Look-thru rules.--
       ``(A) In general.--If a nonbusiness asset of an entity 
     consists of a 10-percent interest in any other entity, this 
     subsection shall be applied by disregarding the 10-percent 
     interest and by treating the entity as holding directly its 
     ratable share of the assets of the other entity. This 
     subparagraph shall be applied successively to any 10-percent 
     interest of such other entity in any other entity.
       ``(B) 10-percent interest.--The term `10-percent interest' 
     means--
       ``(i) in the case of an interest in a corporation, 
     ownership of at least 10 percent (by vote or value) of the 
     stock in such corporation,
       ``(ii) in the case of an interest in a partnership, 
     ownership of at least 10 percent of the capital or profits 
     interest in the partnership, and
       ``(iii) in any other case, ownership of at least 10 percent 
     of the beneficial interests in the entity.
       ``(5) Coordination with subsection (b).--Subsection (b) 
     shall apply after the application of this subsection.
       ``(e) Limitation on Minority Discounts.--For purposes of 
     this chapter and chapter 12, in the case of the transfer of 
     any interest in an entity other than an interest which is 
     actively traded (within the meaning of section 1092), no 
     discount shall be allowed by reason of the fact that the 
     transferee does not have control of such entity if the 
     transferee and members of the family (as defined in section 
     2032A(e)(2)) of the transferee have control of such 
     entity.''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to transfers after the date of the enactment of 
     this Act.

                          ____________________