Recognizing the importance of stepped-up basis under section 1014 of the Internal Revenue Code of 1986 in preserving family-owned farms and small businesses.
Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Forest Service of the Department of Agriculture relating to "Law Enforcement; Criminal Prohibitions".
Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Federal Communications Commission relating to "Addressing the Homework Gap Through the E-Rate Program".