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108hr4595ih | (e) Review of applications
(1) Establishment of review panel
The Secretary shall establish a panel to review applications submitted under this section. (2) Meetings
The panel shall meet as often as may be necessary to facilitate the expeditious review of applications. (3) Function of panel
The panel shall— (A) revi... |
108hr4595ih | (f) Awarding of grants or cooperative agreements
(1) In General
The Secretary shall award grants or cooperative agreements from among the applications approved by the panel under subsection (e)(3). (2) Priority
When awarding grants or cooperative agreements under this subsection, the Secretary shall give priority to... |
108hr4595ih | (g) Use of grant or cooperative agreement funds
(1) In General
(A) Mandatory uses of funds
Each eligible recipient that is awarded a grant or cooperative agreement under this section shall use the funds for, unless such a program is in existence— (i) the development of lifespan respite care at the State and local le... |
108hr4595ih | (B) Discretionary uses of funds
Each eligible recipient that is awarded a grant or cooperative agreement under this section may use the funds for— (i) respite care services for family caregivers of children and adults with special needs; (ii) respite care worker and volunteer training programs; or (iii) training progr... |
108hr4595ih | (2) Subcontracts
Each eligible recipient that is awarded a grant or cooperative agreement under this section may use the funds to subcontract with a public or nonprofit agency to carry out the activities described in paragraph (1). (h) Term of grants or cooperative agreements
(1) In General
The Secretary shall award... |
108hr4595ih | (i) Supplement, not supplant
Funds made available under this section shall be used to supplement and not supplant other Federal, State, and local funds available for respite care services. (j) Authorization of appropriations
There are authorized to be appropriated to carry out this section— (1) $90,500,000 for fiscal... |
108hr4595ih | National lifespan respite resource center
(a) Establishment
From funds appropriated under subsection (c), the Secretary shall award a grant or cooperative agreement to a public or private nonprofit entity to establish a National Resource Center on Lifespan Respite Care (referred to in this section as the center ). (b... |
108hr4595ih | (c) Authorization of appropriations
There are authorized to be appropriated to carry out this section $500,000 for each of fiscal years 2005 through 2009. 305. Credit for taxpayers with long-term care needs
(a) In General
Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relatin... |
108hr4595ih | Credit for taxpayers with long-term care needs
(a) Allowance of credit
(1) In General
There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the applicable credit amount multiplied by the number of applicable individuals with respect to whom the taxpayer is... |
108hr4595ih | (2) Applicable credit amount
For purposes of paragraph (1), the applicable credit amount shall be determined in accordance with the following table: “For taxable years beginning in calendar year— The applicable credit amount is— 2004 $1,000 2005 1,500 2006 2,000 2007 2,500 2008 or thereafter 3,000. |
108hr4595ih | (b) Limitation based on adjusted gross income
(1) In General
The amount of the credit allowable under subsection (a) shall be reduced (but not below zero) by $100 for each $1,000 (or fraction thereof) by which the taxpayer’s modified adjusted gross income exceeds the threshold amount. For purposes of the preceding se... |
108hr4595ih | (2) Threshold amount
For purposes of paragraph (1), the term threshold amount means— (A) $150,000 in the case of a joint return, and (B) $75,000 in any other case. |
108hr4595ih | (3) Indexing
In the case of any taxable year beginning in a calendar year after 2004, each dollar amount contained in paragraph (2) shall be increased by an amount equal to the product of— (A) such dollar amount, and (B) the medical care cost adjustment determined under section 213(d)(10)(B)(ii) for the calendar year ... |
108hr4595ih | If any increase determined under the preceding sentence is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50. |
108hr4595ih | (c) Definitions
For purposes of this section— (1) Applicable individual
(A) In General
The term applicable individual means, with respect to any taxable year, any individual who has been certified, before the due date for filing the return of tax for the taxable year (without extensions), by a physician (as defined ... |
108hr4595ih | Such term shall not include any individual otherwise meeting the requirements of the preceding sentence unless within the 39 1/2 month period ending on such due date (or such other period as the Secretary prescribes) a physician (as so defined) has certified that such individual meets such requirements. |
108hr4595ih | (B) Individuals with long-term care needs
An individual is described in this subparagraph if the individual meets any of the following requirements: (i) The individual is at least 18 years of age and— (I) is unable to perform (without substantial assistance from another individual) at least 3 activities of daily livin... |
108hr4595ih | or (II) requires substantial supervision to protect such individual from threats to health and safety due to severe cognitive impairment and is unable to perform at least 1 activity of daily living (as so defined) or to the extent provided in regulations prescribed by the Secretary (in consultation with the Secretary o... |
108hr4595ih | (ii) The individual is at least 6 but not 18 years of age and— (I) is unable to perform (without substantial assistance from another individual) at least 3 activities of daily living (as defined in section 7702B(c)(2)(B)) due to a loss of functional capacity, (II) requires substantial supervision to protect such indivi... |
108hr4595ih | is unable to engage in age appropriate activities, (III) has a level of disability similar to the level of disability described in subclause (I) (as determined under regulations promulgated by the Secretary), or (IV) has a complex medical condition (as defined by the Secretary) that requires medical management and coor... |
108hr4595ih | (iii) The individual is at least 2 but not 6 years of age and— (I) is unable due to a loss of functional capacity to perform (without substantial assistance from another individual) at least 2 of the following activities: eating, transferring, or mobility, (II) has a level of disability similar to the level of disabili... |
108hr4595ih | (iv) The individual is under 2 years of age and— (I) requires specific durable medical equipment by reason of a severe health condition or requires a skilled practitioner trained to address the individual’s condition to be available if the individual’s parents or guardians are absent, (II) has a level of disability sim... |
108hr4595ih | (v) The individual has 5 or more chronic conditions (as defined in subparagraph (C)) and is unable to perform (without substantial assistance from another individual) at least 1 activity of daily living (as so defined) due to a loss of functional capacity. (C) Chronic condition
For purposes of this paragraph, the term... |
108hr4595ih | (ii) The taxpayer’s spouse. (iii) An individual with respect to whom the taxpayer is allowed a deduction under section 151(c) for the taxable year. (iv) An individual who would be described in clause (iii) for the taxable year if section 151(c)(1)(A) were applied by substituting for the exemption amount an amount equal... |
108hr4595ih | (v) An individual who would be described in clause (iii) for the taxable year if— (I) the requirements of clause (iv) are met with respect to the individual, and (II) the requirements of subparagraph (B) are met with respect to the individual in lieu of the support test of section 152(a). |
108hr4595ih | (B) Residency test
The requirements of this subparagraph are met if an individual has as his principal place of abode the home of the taxpayer and— (i) in the case of an individual who is an ancestor or descendant of the taxpayer or the taxpayer’s spouse, is a member of the taxpayer’s household for over half the taxab... |
108hr4595ih | (C) Special rules where more than 1 eligible caregiver
(i) In General
If more than 1 individual is an eligible caregiver with respect to the same applicable individual for taxable years ending with or within the same calendar year, a taxpayer shall be treated as the eligible caregiver if each such individual (other t... |
108hr4595ih | (ii) No agreement
If each individual required under clause (i) to file a written declaration under clause (i) does not do so, the individual with the highest modified adjusted gross income (as defined in section 32(c)(5)) shall be treated as the eligible caregiver. (iii) Married individuals filing separately
In the c... |
108hr4595ih | (d) Identification requirement
No credit shall be allowed under this section to a taxpayer with respect to any applicable individual unless the taxpayer includes the name and taxpayer identification number of such individual, and the identification number of the physician certifying such individual, on the return of t... |
108hr4595ih | (b) Conforming amendments
(1) Section 6213(g)(2) of the Internal Revenue Code of 1986 is amended by striking and at the end of subparagraph (L), by striking the period at the end of subparagraph (M) and inserting , and , and by inserting after subparagraph (M) the following new subparagraph: (N) an omission of a corre... |
108hr4595ih | (2) The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 25B the following new item: Sec. 25C. Credit for taxpayers with long-term care needs. (c) Effective date
The amendments made by this section shall apply to taxable yea... |
108hr4595ih | Credit for taxpayers with long-term care needs
(a) Allowance of credit
(1) In General
There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the applicable credit amount multiplied by the number of applicable individuals with respect to whom the taxpayer is... |
108hr4595ih | (2) Applicable credit amount
For purposes of paragraph (1), the applicable credit amount shall be determined in accordance with the following table: “For taxable years beginning in calendar year— The applicable credit amount is— 2004 $1,000 2005 1,500 2006 2,000 2007 2,500 2008 or thereafter 3,000. |
108hr4595ih | (b) Limitation based on adjusted gross income
(1) In General
The amount of the credit allowable under subsection (a) shall be reduced (but not below zero) by $100 for each $1,000 (or fraction thereof) by which the taxpayer’s modified adjusted gross income exceeds the threshold amount. For purposes of the preceding se... |
108hr4595ih | (2) Threshold amount
For purposes of paragraph (1), the term threshold amount means— (A) $150,000 in the case of a joint return, and (B) $75,000 in any other case. |
108hr4595ih | (3) Indexing
In the case of any taxable year beginning in a calendar year after 2004, each dollar amount contained in paragraph (2) shall be increased by an amount equal to the product of— (A) such dollar amount, and (B) the medical care cost adjustment determined under section 213(d)(10)(B)(ii) for the calendar year ... |
108hr4595ih | If any increase determined under the preceding sentence is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50. |
108hr4595ih | (c) Definitions
For purposes of this section— (1) Applicable individual
(A) In General
The term applicable individual means, with respect to any taxable year, any individual who has been certified, before the due date for filing the return of tax for the taxable year (without extensions), by a physician (as defined ... |
108hr4595ih | Such term shall not include any individual otherwise meeting the requirements of the preceding sentence unless within the 39 1/2 month period ending on such due date (or such other period as the Secretary prescribes) a physician (as so defined) has certified that such individual meets such requirements. |
108hr4595ih | (B) Individuals with long-term care needs
An individual is described in this subparagraph if the individual meets any of the following requirements: (i) The individual is at least 18 years of age and— (I) is unable to perform (without substantial assistance from another individual) at least 3 activities of daily livin... |
108hr4595ih | or (II) requires substantial supervision to protect such individual from threats to health and safety due to severe cognitive impairment and is unable to perform at least 1 activity of daily living (as so defined) or to the extent provided in regulations prescribed by the Secretary (in consultation with the Secretary o... |
108hr4595ih | (ii) The individual is at least 6 but not 18 years of age and— (I) is unable to perform (without substantial assistance from another individual) at least 3 activities of daily living (as defined in section 7702B(c)(2)(B)) due to a loss of functional capacity, (II) requires substantial supervision to protect such indivi... |
108hr4595ih | is unable to engage in age appropriate activities, (III) has a level of disability similar to the level of disability described in subclause (I) (as determined under regulations promulgated by the Secretary), or (IV) has a complex medical condition (as defined by the Secretary) that requires medical management and coor... |
108hr4595ih | (iii) The individual is at least 2 but not 6 years of age and— (I) is unable due to a loss of functional capacity to perform (without substantial assistance from another individual) at least 2 of the following activities: eating, transferring, or mobility, (II) has a level of disability similar to the level of disabili... |
108hr4595ih | (iv) The individual is under 2 years of age and— (I) requires specific durable medical equipment by reason of a severe health condition or requires a skilled practitioner trained to address the individual’s condition to be available if the individual’s parents or guardians are absent, (II) has a level of disability sim... |
108hr4595ih | (v) The individual has 5 or more chronic conditions (as defined in subparagraph (C)) and is unable to perform (without substantial assistance from another individual) at least 1 activity of daily living (as so defined) due to a loss of functional capacity. (C) Chronic condition
For purposes of this paragraph, the term... |
108hr4595ih | (ii) The taxpayer’s spouse. (iii) An individual with respect to whom the taxpayer is allowed a deduction under section 151(c) for the taxable year. (iv) An individual who would be described in clause (iii) for the taxable year if section 151(c)(1)(A) were applied by substituting for the exemption amount an amount equal... |
108hr4595ih | (v) An individual who would be described in clause (iii) for the taxable year if— (I) the requirements of clause (iv) are met with respect to the individual, and (II) the requirements of subparagraph (B) are met with respect to the individual in lieu of the support test of section 152(a). |
108hr4595ih | (B) Residency test
The requirements of this subparagraph are met if an individual has as his principal place of abode the home of the taxpayer and— (i) in the case of an individual who is an ancestor or descendant of the taxpayer or the taxpayer’s spouse, is a member of the taxpayer’s household for over half the taxab... |
108hr4595ih | (C) Special rules where more than 1 eligible caregiver
(i) In General
If more than 1 individual is an eligible caregiver with respect to the same applicable individual for taxable years ending with or within the same calendar year, a taxpayer shall be treated as the eligible caregiver if each such individual (other t... |
108hr4595ih | (ii) No agreement
If each individual required under clause (i) to file a written declaration under clause (i) does not do so, the individual with the highest modified adjusted gross income (as defined in section 32(c)(5)) shall be treated as the eligible caregiver. (iii) Married individuals filing separately
In the c... |
108hr4595ih | (d) Identification requirement
No credit shall be allowed under this section to a taxpayer with respect to any applicable individual unless the taxpayer includes the name and taxpayer identification number of such individual, and the identification number of the physician certifying such individual, on the return of t... |
108hr4595ih | Treatment of premiums on qualified long-term care insurance contracts
(a) In General
Part VII of subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to additional itemized deductions) is amended by redesignating section 224 as section 225 and by inserting after section 223 the following new secti... |
108hr4595ih | Premiums on qualified long-term care insurance contracts
(a) In General
In the case of an individual, there shall be allowed as a deduction an amount equal to the applicable percentage of the amount of eligible long-term care premiums (as defined in section 213(d)(10)) paid during the taxable year for coverage for th... |
108hr4595ih | the applicable percentage shall be determined in accordance with the following table based on the number of years of continuous coverage (as of the close of the taxable year) of the individual under any qualified long-term care insurance contracts (as defined in section 7702B(b)): “ If the number of years of The applic... |
108hr4595ih | (2) Special rules for individuals who have attained age 55
In the case of an individual who has attained age 55 as of the close of the taxable year, the following table shall be substituted for the table in paragraph (1): “ If the number of years of The applicable continuous coverage is— percentage is— Less than 1 70 ... |
108hr4595ih | (4) Continuous coverage
An individual shall not fail to be treated as having continuous coverage if the aggregate breaks in coverage during any 1-year period are less than 60 days. (c) Coordination with other deductions
Any amount paid by a taxpayer for any qualified long-term care insurance contract to which subsect... |
108hr4595ih | (b) Conforming amendments
(1) Section 62(a) of the Internal Revenue Code of 1986 is amended by inserting after paragraph (19) the following new paragraph: (20) Premiums on qualified long-term care insurance contracts
The deduction allowed by section 224. (2) The table of sections for part VII of subchapter B of chapt... |
108hr4595ih | (c) Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2003. 224. Premiums on qualified long-term care insurance contracts
(a) In General
In the case of an individual, there shall be allowed as a deduction an amount equal to the applicable percentage of the a... |
108hr4595ih | (b) Applicable percentage
For purposes of subsection (a)— (1) In General
Except as otherwise provided in this subsection, |
108hr4595ih | the applicable percentage shall be determined in accordance with the following table based on the number of years of continuous coverage (as of the close of the taxable year) of the individual under any qualified long-term care insurance contracts (as defined in section 7702B(b)): “ If the number of years of The applic... |
108hr4595ih | (2) Special rules for individuals who have attained age 55
In the case of an individual who has attained age 55 as of the close of the taxable year, the following table shall be substituted for the table in paragraph (1): “ If the number of years of The applicable continuous coverage is— percentage is— Less than 1 70 ... |
108hr4595ih | (4) Continuous coverage
An individual shall not fail to be treated as having continuous coverage if the aggregate breaks in coverage during any 1-year period are less than 60 days. (c) Coordination with other deductions
Any amount paid by a taxpayer for any qualified long-term care insurance contract to which subsect... |
108hr4595ih | Additional consumer protections for long-term care insurance
(a) Additional protections applicable to long-term care insurance
Subparagraphs (A) and (B) of section 7702B(g)(2) of the Internal Revenue Code of 1986 (relating to requirements of model regulation and Act) are amended to read as follows: (A) In General
Th... |
108hr4595ih | and the requirements of section 6B of the model Act relating to such section 6A. (II) Section 6B (relating to prohibitions on limitations and exclusions). (III) Section 6C (relating to extension of benefits). (IV) Section 6D (relating to continuation or conversion of coverage). (V) Section 6E (relating to discontinuanc... |
108hr4595ih | (VII) Section 8 (relating to disclosure), other than section 8F thereof. (VIII) Section 11 (relating to prohibitions against post-claims underwriting). (IX) Section 12 (relating to minimum standards). (X) Section 13 (relating to requirement to offer inflation protection), except that any requirement for a signature on ... |
108hr4595ih | (XII) The provisions of section 26 relating to contingent nonforfeiture benefits, if the policyholder declines the offer of a nonforfeiture provision described in paragraph (4). (ii) Model Act
The following requirements of the model Act: (I) Section 6C (relating to preexisting conditions). (II) Section 6D (relating to... |
108hr4595ih | (B) Definitions
For purposes of this paragraph— (i) Model provisions
The terms model regulation and model Act mean the long-term care insurance model regulation, and the long-term care insurance model Act, respectively, promulgated by the National Association of Insurance Commissioners (as adopted as of September 200... |
108hr4595ih | (iii) Determination
For purposes of this section and section 4980C, the determination of whether any requirement of a model regulation or the model Act has been met shall be made by the Secretary. (b) Excise tax
Paragraph (1) of section 4980C(c) of the Internal Revenue Code of 1986 (relating to requirements of model ... |
108hr4595ih | (ii) Section 14 (relating to application forms and replacement coverage). (iii) Section 15 (relating to reporting requirements), except that the issuer shall also report at least annually the number of claims denied during the reporting period for each class of business (expressed as a percentage of claims denied), oth... |
108hr4595ih | (v) Section 23 (relating to standards for marketing), including inaccurate completion of medical histories, other than paragraphs (1), (6), and (9) of section 23C, except that— (I) in addition to such requirements, no person shall, in selling or offering to sell a qualified long-term care insurance contract, misreprese... |
108hr4595ih | (vii) Section 29 (relating to standard format outline of coverage). (viii) Section 30 (relating to requirement to deliver shopper’s guide). The requirements referred to in clause (vi) shall not include those portions of the personal worksheet described in Appendix B relating to consumer protection requirements not impo... |
108hr4595ih | (B) Model Act
The following requirements of the model Act must be met: (i) Section 6F (relating to right to return), except that such section shall also apply to denials of applications and any refund shall be made within 30 days of the return or denial. (ii) Section 6G (relating to outline of coverage). (iii) Section... |
108hr4595ih | (vi) Section 7 (relating to incontestability period). (C) Definitions
For purposes of this paragraph, the terms model regulation and model Act have the meanings given such terms by section 7702B(g)(2)(B).. (c) Effective date
The amendments made by this section shall apply to policies issued more than 1 year after the... |
108hr4482ih | 1. Short title
This Act may be cited as the Long Island Sound Protection Act. 2. Prohibition on dumping of dredged material
Section 106 of the Marine Protection, Research, and Sanctuaries Act of 1972 ( 33 U.S.C. |
108hr4482ih | 1416 ) is amended by striking subsection (f) and inserting the following: (f) Prohibition on dumping of dredged material
(1) Definitions
In this subsection: (A) Covered body of water
The term covered body of water means— (i) Long Island Sound; (ii) Fisher's Island Sound; (iii) Block Island Sound; (iv) Peconic Bay; a... |
108hr4482ih | (B) Covered project
The term covered project means— (i) any Federal dredging project (or any project conducted for a Federal agency pursuant to Federal authorization); (ii) a dredging project carried out by a non-Federal entity that results in the production of more than 25,000 cubic yards of dredged material; and (ii... |
108hr4482ih | 000 cubic yards of dredged material. (C) Plan
The term plan means the dredged material management plan required under paragraph (5). (2) Prohibition
No dredged material from any covered project shall be dumped, or transported for the purpose of dumping, into any covered body of water unless and until the dredged mate... |
108hr4482ih | the proposed disposal site; and (B) to meet all requirements under this title (including the trace contaminant provision under section 227.6 of title 40, Code of Federal Regulations (or a successor regulation), and requirements under other regulations promulgated under section 108). |
108hr4482ih | (3) Designation of sites
No dredged material shall be dumped, or transported for the purpose of dumping, into any covered body of water except— (A) at a site designated by the Administrator in accordance with section 102(c); and (B) upon a determination by the Administrator, following approval of the plan required und... |
108hr4482ih | (4) Relationship to other law
(A) In general
Except as provided in subparagraph (B), this title applies to each covered body of water. (B) Exception
No waiver under section 103(d) shall be available for the dumping of dredged material in any covered body of water. |
108hr4482ih | (5) Dredged material management plan
(A) In general
Before designation of any dredged material disposal site in a covered body of water, the Secretary and the Administrator, in consultation with the United States Fish and Wildlife Service, the National Marine Fisheries Service, the Coast Guard, and the States of Conn... |
108hr4482ih | (B) Objectives
The objectives of the plan shall be— (i) to identify sources, quantities, and the extent of contamination of dredged material that requires disposal; (ii) to determine management actions that are to be taken to reduce sediment and contaminant loading of dredged areas; (iii) to thoroughly assess alternat... |
108hr4482ih | including decontamination technologies; and (II) alternative uses of materials, including upland disposal, containment, beach nourishment, marsh restoration, habitat construction, and other beneficial reuses; and (vi) to confirm the specific roles of Federal, State, and local agencies with respect to various aspects of... |
108hr4482ih | including recommendations for management measures to limit or reduce those contamination sources; (iii) an analysis of options for reducing dredging needs through modification of navigation strategies; (iv) an analysis of decontamination technologies, including subsequent alternative uses of decontaminated materials (s... |
108hr4482ih | (D) Public input
The Secretary and the Administrator shall— (i) during the development of the plan, hold in the States of Connecticut and New York a series of public hearings on the plan; and (ii) append to the plan a summary of the public comments received. (E) Support
Each of the Federal agencies referred to in sub... |
108hr4482ih | (F) Approval by connecticut and new york
(i) In general
Not later than 60 days after the date of receipt of the plan, the Governors of the States of Connecticut and New York shall notify the Secretary and the Administrator of whether the States approve or disapprove the plan. |
108hr4482ih | (ii) Dumping of dredged material
No dredged material from a covered project may be dumped, or transported for the purpose of dumping, in any covered body of water unless the dredged material— (I) conforms to a plan that has been approved by the Governors of the States of Connecticut and New York; and (II) is to be dum... |
108hr4482ih | (iv) Previously designated sites
No dredged material disposal site in any covered body of water that was designated before the date of enactment of this clause shall be used for dumping of dredged material from a covered project until the plan has been approved by the States of Connecticut and New York under clause (i... |
108hr4630ih | 1. Guard or Reserve duty assignment required as condition of promotion of Army and Air Force officers to brigadier general
(a) In general
Chapter 36 of title 10, is amended by inserting after section 619a the following new section: 619b. |
108hr4630ih | Eligibility for consideration for promotion: Army and Air Force officers; Guard or Reserve duty required before promotion to brigadier general; exceptions
(a) General rule
After the end of the one-year period beginning on the date of the enactment of this section, an officer on the active-duty list of the Army or Air... |
108hr4630ih | (b) Exceptions
Subject to subsection (c), the Secretary of Defense may waive subsection (a) in the following circumstances: (1) When necessary for the good of the service. (2) In the case of an officer whose proposed selection for promotion is based primarily upon scientific and technical qualifications for which Guar... |
108hr4630ih | (4) In the case of an officer selected by a promotion board for appointment to the grade of brigadier general while serving in a Guard or Reserve duty assignment if at least 180 days of that assignment have been completed on the date of the convening of that selection board. (c) Regulations
The Secretary of Defense sh... |
108hr4630ih | (d) Guard or Reserve duty assignment defined
In this section, the term Guard or Reserve duty assignment means an assignment involving the organizing, administering, recruiting, instructing, or training the reserve components, other than an assignment to a Reserve Officers Training Corps unit.. (b) Clerical amendment
... |
108hr4630ih | 619b. Eligibility for consideration for promotion: Army and Air Force officers; Guard or Reserve duty required before promotion to brigadier general; exceptions
(a) General rule
After the end of the one-year period beginning on the date of the enactment of this section, an officer on the active-duty list of the Army ... |
108hr4630ih | (b) Exceptions
Subject to subsection (c), the Secretary of Defense may waive subsection (a) in the following circumstances: (1) When necessary for the good of the service. (2) In the case of an officer whose proposed selection for promotion is based primarily upon scientific and technical qualifications for which Guar... |
108hr4630ih | (4) In the case of an officer selected by a promotion board for appointment to the grade of brigadier general while serving in a Guard or Reserve duty assignment if at least 180 days of that assignment have been completed on the date of the convening of that selection board. (c) Regulations
The Secretary of Defense sh... |
108hr4630ih | (d) Guard or Reserve duty assignment defined
In this section, the term Guard or Reserve duty assignment means an assignment involving the organizing, administering, recruiting, instructing, or training the reserve components, other than an assignment to a Reserve Officers Training Corps unit. |
108hr5093ih | 1. Small business tax incentives
(a) Increase in section 179 expensing
(1) Increase in dollar limitation made permanent
Paragraph (1) of section 179(b) of the Internal Revenue Code of 1986 (relating to dollar limitation) is amended by striking $25,000 ($100,000 in the case of taxable years beginning after 2002 and b... |
108hr5093ih | (2) Increase in threshold for reduction of dollar limitation
Paragraph (2) of section 179(b) of such Code (relating to reduction in limitation) is amended by striking $200,000 ($400,000 in the case of taxable years beginning after 2002 and before 2006) and inserting $500,000. |
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