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115th Congress      }                               {         Report
                        HOUSE OF REPRESENTATIVES
 2d Session         }                               {        115-1054

======================================================================

 
 PROVIDING FOR CONSIDERATION OF THE SENATE AMENDMENT TO THE BILL (H.R. 
88) TO MODIFY THE BOUNDARY OF THE SHILOH NATIONAL MILITARY PARK LOCATED 
    IN TENNESSEE AND MISSISSIPPI, TO ESTABLISH PARKER'S CROSSROADS 
BATTLEFIELD AS AN AFFILIATED AREA OF THE NATIONAL PARK SYSTEM, AND FOR 
                             OTHER PURPOSES

                                _______
                                

 November 28, 2018.--Referred to the House Calendar and ordered to be 
                                printed

                                _______
                                

              Mr. Sessions, from the Committee on Rules, 
                        submitted the following

                              R E P O R T

                      [To accompany H. Res. 1160]

    The Committee on Rules, having had under consideration 
House Resolution 1160, by a record vote of 6 to 1, report the 
same to the House with the recommendation that the resolution 
be adopted.

                SUMMARY OF PROVISIONS OF THE RESOLUTION

    The resolution provides for the consideration of the Senate 
amendment to H.R. 88, the Shiloh National Military Park 
Boundary Adjustment and Parker's Crossroads Battlefield 
Designation Act. The resolution makes in order a motion offered 
by the chair of the Committee on Ways and Means or his designee 
that the House concur in the Senate amendment to H.R. 88 with 
an amendment consisting of the text of Rules Committee Print 
115-85 modified by the amendment printed in this report. The 
resolution waives all points of order against consideration of 
the motion. The resolution provides that the Senate amendment 
and the motion shall be considered as read. The resolution 
provides one hour of debate on the motion equally divided and 
controlled by the chair and ranking minority member of the 
Committee on Ways and Means.

                         EXPLANATION OF WAIVERS

    The waiver of all points of order against consideration of 
the motion includes a waiver of the following:
           Clause 7 of rule XVI, which requires that no 
        motion or proposition on a subject different from that 
        under consideration shall be admitted under color of 
        amendment;
           Clause 10 of rule XXI, which prohibits the 
        consideration of a bill if it has the net effect of 
        increasing mandatory spending over the five-year or 
        ten-year period;
           Section 302(f) of the Congressional Budget 
        Act, which prohibits consideration of legislation 
        providing new budget authority in excess of a 302(a) 
        allocation of such authority; and
           Section 311 of the Congressional Budget Act, 
        which prohibits consideration of legislation that would 
        cause revenues to be less than the level of total 
        revenues for the first fiscal year or for the total of 
        that first fiscal year and the ensuing fiscal years for 
        which allocations are provided.

                            COMMITTEE VOTES

    The results of each record vote on an amendment or motion 
to report, together with the names of those voting for and 
against, are printed below:

Rules Committee record vote No. 283

    Motion by Mr. Collins to report the rule. Adopted: 6-1

----------------------------------------------------------------------------------------------------------------
                Majority Members                      Vote               Minority Members               Vote
----------------------------------------------------------------------------------------------------------------
Mr. Cole........................................  ............  Mr. McGovern......................          Nay
Mr. Woodall.....................................  ............  Mr. Hastings of Florida...........  ............
Mr. Burgess.....................................          Yea   Mr. Polis.........................  ............
Mr. Collins.....................................          Yea   Mrs. Torres.......................  ............
Mr. Byrne.......................................  ............
Mr. Newhouse....................................          Yea
Mr. Buck........................................          Yea
Ms. Cheney......................................          Yea
Mr. Sessions, Chairman..........................          Yea
----------------------------------------------------------------------------------------------------------------

             SUMMARY OF THE AMENDMENT CONSIDERED AS ADOPTED

    1. Brady, Kevin (TX): MANAGER'S clarifies that the Carr and 
Hill fires are included within the Mendocino fire area and the 
Camp and Woolsey fire area, respectively. For purposes of 
defining a qualified Yutu distribution, clarifies the 
designation of the disaster area and typhoon to reference 
``Typhoon Yutu disaster area'' and ``Typhoon Yutu'', 
respectively. It aligns the start date for determining whether 
an employer is eligible for the Mendocino wildfire employee 
retention credit with the start date of the designated incident 
period in the Federal disaster declaration. The amendment 
provides for automatic extension of IRS filing dates for 
taxpayers in a federally declared disaster area, clarifies the 
applicability period for modifications with respect to section 
403(b) plans, clarifies the language regarding refunds of 
overpayments and installments of deemed repatriation net tax 
liability. It also eliminates the increase in unrelated 
business taxable income related to certain transportation 
fringe benefits and modifies the rules related to business 
holdings of private foundations.

                TEXT OF AMENDMENT CONSIDERED AS ADOPTED

  Page 21, line 20, insert ``(including the Carr wildfire of 
2018)'' before the period.

  Page 22, line 3, insert ``(including the Carr wildfire of 
2018)'' before the period.

  Page 22, line 15, insert ``(including the Hill wildfire of 
2018)'' before the period.

  Page 22, line 24, insert ``(including the Hill wildfire of 
2018)'' before the period.

  Page 36, line 23, strike ``Mangkhut'' and insert ``Yutu''.

  Page 36, line 25, strike ``Mangkhut'' and insert ``Yutu''.

  Page 61, line 7, strike ``September 19'' and insert ``July 
23''.

  Page 87, after line 25, insert the following:

SEC. 206. AUTOMATIC EXTENSION OF FILING DEADLINE.

  (a) In General.--Section 7508A is amended by adding at the 
end the following new subsection:
  ``(d) Mandatory 60-day Extension.--In the case of--
          ``(1) any individual whose principal place of abode 
        is in a disaster area (as defined in section 
        165(i)(5)(B)), and
          ``(2) any taxpayer if the taxpayer's principal place 
        of business (other than the business of performing 
        services of an employee) is located in a disaster area 
        (as so defined),
the period beginning on the earliest incident date specified in 
the declaration to which such area relates and ending on the 
date which is 60 days after the latest incident date so 
specified shall be disregarded in the same manner as a period 
specified under subsection (a).''.
  (b) Effective Date.--The amendment made by this section shall 
apply to Federally declared disasters declared after December 
31, 2017.

  Page 122, line 18, strike ``Such guidance'' and all that 
follows through line 19.

  Page 123, lines 4 through 5, strike ``plan years beginning 
after December 31, 2008'' and insert ``years beginning before, 
on, or after the date of the enactment of this Act''.

  Strike page 189, line 1, and all that follows through page 
190, line 14, and insert the following:

  (e) Amendment Relating to Section 14103.--
          (1) In general.--Section 965(h) is amended by adding 
        at the end the following new paragraph:
          ``(7) Installments not to prevent credit or refund of 
        overpayments or increase estimated taxes.--If an 
        election is made under paragraph (1) to pay the net tax 
        liability under this section in installments--
                  ``(A) no installment of such net tax 
                liability shall--
                          ``(i) in the case of a request for 
                        credit or refund, be taken into account 
                        as a liability for purposes of 
                        determining whether an overpayment 
                        exists for purposes of section 6402 
                        before the date on which such 
                        installment is due, or
                          ``(ii) for purposes of section 
                        6425(c)(1)(A), be treated as a tax 
                        described in such section before the 
                        date on which such installment is due, 
                        and
                  ``(B) the first sentence of section 6403 
                shall not apply with respect to any such 
                installment.''.
          (2) Interest not payable on claims for credit or 
        refund made before enactment.--So much of the amendment 
        made by paragraph (1) as relates to section 
        965(h)(7)(A)(i) of the Internal Revenue Code of 1986 
        (as added by such paragraph) shall apply to requests 
        for credit or refund made after the date of the 
        enactment of this Act.

  Page 191, after line 12, insert the following:

                     TITLE VI--EXEMPT ORGANIZATIONS

SEC. 601. REPEAL OF INCREASE IN UNRELATED BUSINESS TAXABLE INCOME BY 
                    DISALLOWED FRINGE.

  (a) In General.--Section 512(a) is amended by striking 
paragraph (7).
  (b) Effective Date.--The amendment made by this section shall 
take effect as if included in section 13703 of Public Law 115-
97.

SEC. 602. CERTAIN PURCHASES OF EMPLOYEE-OWNED STOCK DISREGARDED FOR 
                    PURPOSES OF FOUNDATION TAX ON EXCESS BUSINESS 
                    HOLDINGS.

  (a) In General.--Section 4943(c)(4)(A) is amended by adding 
at the end the following new clause:
                          ``(v) Certain purchases of employee-
                        owned stock disregarded.--For purposes 
                        of clause (i), subparagraph (D), and 
                        paragraph (2), any voting stock which--
                                  ``(I) is not readily tradable 
                                on an established securities 
                                market,
                                  ``(II) is purchased by the 
                                business enterprise on or after 
                                January 1, 2005, from a stock 
                                bonus or profit sharing plan 
                                described in section 401(a) in 
                                which employees of such 
                                business enterprise 
                                participate, in connection with 
                                a distribution from such plan, 
                                and
                                  ``(III) is held by the 
                                business enterprise as treasury 
                                stock, cancelled, or retired,
                        shall be treated as outstanding voting 
                        stock, but only to the extent so 
                        treating such stock would not result in 
                        permitted holdings exceeding 49 percent 
                        (determined without regard to this 
                        clause). The preceding sentence shall 
                        not apply with respect to the purchase 
                        of stock from a plan during the 10-year 
                        period beginning on the date the plan 
                        is established.''
  (b) Effective Date.--
          (1) In general.--The amendments made by this section 
        shall apply to taxable years ending after the date of 
        enactment of this Act and to purchases by a business 
        enterprise of voting stock in taxable years beginning 
        before, on, or after the date of enactment of this Act.
          (2) Special rule for grandfathered foundations in 
        case of decrease in ownership by reason of pre-
        enactment purchases.--Section 4943(c)(4)(A)(ii) of the 
        Internal Revenue Code of 1986 shall not apply with 
        respect to any decrease in the percentage of holdings 
        in a business enterprise by reason of section 
        4943(c)(4)(A)(v) of such Code (as added by this 
        section).

                                  [all]