113 STAT. 1862
PUBLIC LAW 106-170—DEC. 17, 1999
Sec. 545. 100 percent tax on improperly allocated amounts.
Sec. 546. Effective date.
Sec. 547. Study relating to taxable REIT subsidiaries.
SUBPART B—HEALTH CARE REITS
Sec. 551. Health care REITs.
SUBPART C—CONFORMITY WITH REGULATED INVESTMENT COMPANY RULES
Sec. 556. Conformity with regulated investment company rules.
SUBPART D—CLARIFICATION OF EXCEPTION FROM IMPERMISSIBLE TENANT SERVICE
INCOME
Sec. 561. Clarification of exception for independent operators.
SUBPART E—MODIFICATION OF EARNINGS AND PROFITS RULES
Sec. 566. Modification of earnings and profits rules.
SUBPART F—MODIFICATION OF ESTIMATED TAX RULES
Sec. 571. Modification of estimated tax rules for closely held real estate investment
trusts.
42 USC
SEC. 2. FINDINGS AND PURPOSES.
(a) FINDINGS. —The Congress makes the following findings:
(1) It is the policy of the United States to provide assistance
to individuals with disabilities to lead productive work lives.
(2) Health care is important to all Americans.
(3) Health care is psirticularly important to individueds
with disabilities and specied health care needs who often cannot
afford the insurance available to them through the private
market, are uninsurable by the plans available in the private
sector, and are at great risk of incurring very high and economicedly devastating health care costs.
(4) Americans with significant disabilities often are unable
to obtain health care insurance that provides coverage of the
services and supports that enable them to live independently
and enter or rejoin the workforce. Personal assistemce services
(such as attendant services, personal assistance with transportation to and from work, reader services, job coaches, and
related assistance) remove many of the barriers between significant disability and work. Coverage for such services, as well
as for prescription drugs, durable medical equipment, and basic
health care are powerfiil and proven tools for individuals with
significant disabilities to obtain and retain employment.
(5) For individuals with disabilities, the fesir of losing
health care and related services is one of the greatest barriers
keeping the individuals from maximizing their employment,
earning potential, and independence.
(6) Social Security Disability Insurance and Supplemental
Security Income beneficiaries risk losing medicare or medicaid
coverage that is linked to their cash benefits, a risk that is
an equal, or greater, work disincentive than the loss of cash
benefits associated with working.
(7) Individuals with disabilities have greater opportunities
for employment than ever before, aided by important public
policy initiatives such as the Americans with Disabilities Act
of 1990 (42 U.S.C. 12101 et seq.), advancements in public
understanding of disability, and innovations in assistive technology, medical treatment, and rehabilitation.
(8) Despite such historic opportiuiities and the desire of
millions of disability recipients to work and support themselves,
fewer than one-half of one percent of Social Security Disability
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