Page:United States Statutes at Large Volume 113 Part 3.djvu/344

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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