A 5 miles -wide meteorite impact crater is located in Elmore County, just north of Montgomery.


A 1000 feet -wide meteorite hit the area about 80 million years ago.


Alabama receives an average of 56 inches of rainfall annually and enjoys a lengthy growing season of up to 300 days in the southern part of the state.


The annual average snowfall for the Birmingham area is 2 inches per year.


So far so good. Respon cepat.


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The Vatican Apostolic Library ( ) , more commonly called the Vatican Library or simply the Vat , is the library of the Holy See , located in Vatican City . Formally established in 1475 , although it is much older , it is one of the oldest libraries in the world and contains one of the most significant collections of historical texts . It has 75,000 codices from throughout history , as well as 1.1 million printed books , which include some 8,500 incunabula . The Vatican Library is a research library for history , law , philosophy , science and theology . The Vatican Library is open to anyone who can document their qualifications and research needs . Photocopies for private study of pages from books published between 1801 and 1990 can be requested in person or by mail . In March 2014 , the Vatican Library began an initial four - year project of digitising its collection of manuscripts , to be made available online . The Vatican Secret Archives were separated from the library at the beginning of the 17th century ; they contain another 150,000 items . Scholars have traditionally divided the history of the library into five periods , Pre - Lateran , Lateran , Avignon , Pre - Vatican and Vatican . The Pre - Lateran period , comprising the initial days of the library , dated from the earliest days of the Church . Only a handful of volumes survive from this period , though some are very significant .


When have been Vat formally had opened? It was formally established in 1475 [SEP]


what-what does be a library? research [SEP]


for what subject them? history, and law [SEP]


and? philosophy, science and theology [SEP]


what-what have been starting 2014? a  project [SEP]

how are scholar them dividing a library?


how are scholar them dividing a library? into periods [SEP]


what-all that official a name that A Vat?


what-all that official a name that A Vat? The Vatican Apostolic Library [SEP]


where being the thing? in Vatican City [SEP]

how many a-printed book do em containing?


A Porthcawl RNLI crew with a medic and the coastguard search and rescue helicopter were sent to Sker Beach, near Kenfig Nature Reserve, at 12:50 GMT on Sunday.
Crewman Chris Page said the rider had head injuries and was very cold from lying unconscious on wet sand.
She was treated before being flown to Cardiff's University Hospital of Wales.

A woman has been airlifted to hospital after falling from a horse on a Bridgend county beach.


Verheydt, who had been with Maastricht since 2015, has signed a three-year contract with Harry Kewell's side.
The 25-year-old scored 13 goals in 43 appearances in all competitions last season.
Meanwhile, Watford winger Dennon Lewis, 20, has joined the Reds on a loan deal until 31 December.
Lewis, who made 29 National League appearances on loan at Woking last season, played under Kewell when the Australian was coach of Watford's under-23 team.
Find all the latest football transfers on our dedicated page.

League Two side Crawley Town have signed striker Thomas Verheydt from Dutch second-tier side MVV Maastricht for an undisclosed fee.


The 32-year-old had been playing in the Isthmian Premier Division with Leatherhead following his release by Newport at the end of last season.
Pidgeley has made 260 appearances in spells with nine clubs, including Chelsea, Watford and Millwall.
Forest Green are currently second in the National League table, one point behind leaders Cheltenham Town.
Pidgeley could make his Rovers debut when they host Aldershot on Friday.

National League side Forest Green Rovers have signed goalkeeper Lenny Pidgeley until the end of the season.


The suspected green mamba was found on a ship that had docked in Aberdeen from west Africa last month.
The snake died after it was placed in a freezer by the animal charity after attempts to rehome it with specialist reptile keepers failed.
The snake was later identified as a harmless green tree snake.
Police Scotland said a complaint was under consideration.
Scottish SPCA Ch Supt Mike Flynn said: "We were called out after a green snake arrived in Aberdeen on a boat from Africa.
"The snake was thought to be a green mamba, one of the deadliest snakes in the world. The snake was taken by police escort to our Aberdeenshire animal rescue and rehoming centre.
"Sadly the snake, which staff genuinely believed to be a green mamba, had to be put to sleep after our attempts to rehome it to specialist reptile keepers were unsuccessful."
He added: "We could not keep the snake in our centre due to severe health and safety concerns, as the closest anti-venom is held in Bedford. Green mambas also require a Dangerous Wild Animal Licence which the society does not have.
"The safety of our staff and the public is paramount and as such the snake was placed in a freezer where it passed away.
"The Scottish SPCA is proud of its policy not put healthy animals to sleep. Animals are only put to sleep on veterinary advice if they are too ill or too aggressive to be rehomed, or where we are legally required to do so.
"The decision to euthanise the snake was not taken lightly. Unfortunately, the snake has since been identified as a harmless green tree snake. This has been an honest mistake on the society's part as we genuinely believed this was an extremely deadly snake."
The western green mamba feeds on small animals and rodents and is mainly found in the coastal tropical rainforests of western Africa.
Experts say its bite can be fatal in as little as 30 minutes.

A complaint about the Scottish SPCA putting what was thought to be one of the world's most deadly snakes to sleep is being investigated by police.


The all-rounder has been included in the T20 squad to face Sri Lanka on 5 July at the Ageas Bowl, having been part of the World T20 squad in March.
"It's nice to be involved again," the 26-year-old slow left-armer and right-handed batsman told BBC Radio Solent.
"I wasn't expecting to be as I thought Moeen Ali would, but him being rested hands me another opportunity."
Dawson failed to make an appearance during England's run to the World T20 final in India this year, but his limited-overs performances for Hampshire this season have kept him in contention.
"I'm not sure what team they'll go with," he said.
"I've had some good performances for Hampshire in one-day and T20 cricket and if I keep going with that, hopefully I might get a chance."

Hampshire's Liam Dawson says it would be "amazing" to make his England Twenty20 debut on his home ground.


The Egypt-backed plan had envisaged a regional forum which analysts say might have forced Israel to reveal whether or not it has nuclear weapons.
The proposal was blocked by the US, the UK and Canada. The next review is set for  2020.
Israel neither confirms nor denies it has a stockpile of nuclear weapons.
Speaking after four weeks of negotiations, US Under-Secretary of State Rose Gottemoeller accused Egypt and other Arab countries of "not willing to let go of these unrealistic and unworkable conditions" for future talks.
She also said some participants tried to "cynically manipulate" the whole process.
But Egypt warned that the failure to reach a deal "will have consequences in front of the Arab world and public opinion", the Associated Press news agency reports.
Last month, Egypt had proposed to stage a regional conference - with or without Israel's participation and without an agreed agenda.
Some analysts suggested that this move might have forced Israel - which is not a party to the Treaty on the Non-Proliferation of Nuclear Weapons (NPT) - to publicly clarify its position on nuclear weapons.
Decisions at NPT review conferences - held every five years - are made by consensus.
The failure of the current talks means the next gathering could only be held in 2020 at the earliest.

A UN conference aimed at preventing the proliferation of nuclear weapons has ended in failure after a row over a nuclear-free Middle East proposal.


Mothers-to-be are more likely to get malaria as their immunity is lowered, says the Royal College of Obstetricians and Gynaecologists (RCOG).
Malaria carries serious risks for mother and baby including miscarriage, stillbirth and premature labour.
The tropical disease is transmitted by mosquitoes and causes a fever, flu-like symptoms, vomiting and diarrhoea.
There have been no malaria-related deaths in pregnant or recently pregnant women in the UK in the past decade but the RCOG says it has been receiving inquires from worried women.
In the UK, about 1,500 cases of malaria are reported each year and about 10 people will die, said the RCOG.
It says all non-essential trips to areas with a high risk of malaria should be avoided.
Risk areas include large areas of Africa, Asia including China and India, Central and South America, parts of the Middle East and some Pacific Islands.
If the trip is unavoidable, the college advises women to seek advice from a centre with expertise in malaria which will provide information on ways to reduce the risk of infection.
Women should make sure they are aware of the risk, take out measures such as mosquito nets for bite prevention and take anti-malarial medication.
Philippa Marsden, who chairs the RCOG's patient information committee, said although the risks were still relatively small it was important that women were well-informed.
Cath Broderick of the RCOG women's network said: "If women are worried about symptoms after returning from a high-risk country and think they may have malaria, they should see a doctor immediately and inform them of their recent travels."
Symptoms can take a week or more to develop after being bitten.

Pregnant women should visit countries with a risk of malaria only if their trip is essential, experts are warning.


Researchers at the University of Sheffield said the tumours were effectively "fertilising" the bone to help themselves grow.
The study, in the journal Nature, said it may be possible to protect bone from a tumour's nefarious influence and consequently stop the cancer's spread.
Cancer charities said this opened up "a whole new avenue for research".
Around 85% of breast cancers that spread around the body end up in bone, at which point the cancer is difficult to treat and more deadly.
The scientists, in Sheffield and the University of Copenhagen, discovered patients with secondary cancers had higher levels of an enzyme called LOX being produced by their tumours and released into the blood.
Bone is constantly being broken down and rebuilt. But in a series of experiments on mice, the research team showed LOX was disrupting the process and leaving lesions and holes in the bone.
Using drugs to block LOX prevented the cancer from spreading.
Dr Alison Gartland, a reader in bone and cancer biology at the university, told the BBC News website: "We think it's a significant breakthrough in trying to prevent metastases (secondary tumours) in breast cancer.
"The cancer cells in the primary tumour are actually fertilising the soil for the future growth of itself, LOX is changing the environment in bone to make it better to grow."
The animal tests also showed that a set of osteoporosis drugs called bisphosphonates could prevent the spread of cancer.
Bisphosphonates also interfere with the way bone is recycled in order to strengthen it.
They are already given to some cancer patients, but the Sheffield team believe they could have a much larger role.
The effect was discovered only in oestrogen-negative breast cancers. They account for around a third of cases, but are far more deadly.
Katherine Woods, from Breast Cancer Campaign and Breakthrough Breast Cancer, said: "By unveiling the role that the protein LOX is playing, these results open up a whole new avenue for research and treatments that could stop breast cancer spreading to the bone.
"The research also adds weight to the growing body of evidence supporting the role of bisphosphonates in stopping secondary breast cancer in its tracks.
"The reality of living with secondary breast cancer in the bone is a stark one, which leaves many women with bone pain and fractures that need extensive surgery just when they need to be making the most of the time they have left with friends and family."
The findings may also apply in colon cancer.

Breast cancers can manipulate the structure of bone to make it easier to spread there, a study has found.


Ciona intestinalis Noto4 contains a phosphotyrosine interaction domain and is involved in the midline intercalation of notochord cells.

Brachyury plays a pivotal role in the notochord formation in ascidian embryos. Ciona intestinalis Noto4 (Ci-Noto4) was isolated as a gene downstream of Ci-Bra. This gene encodes a 307 amino-acid protein with a C-terminal phosphotyrosine interaction domain (PTB/PID). Expression of Ci-Noto4 commences at the neural plate stage and is specific to notochord cells. Suppression of Ci-Noto4 levels with specific antisense morpholino oligonucleotides resulted in the formation of two rows of notochord cells owing to a lack of midline intercalation between the bilateral populations of progenitor cells. In contrast, overexpression of Ci-Noto4 by injection of a Ci-Bra(promoter):Ci-Noto4-EGFP construct into fertilized eggs disrupted the localization of notochord cells. Ci-Noto4 overexpression did not affect cellular differentiation in the notochord, muscle, mesenchyme, or nervous system. Analysis of Ci-Noto4 regions that are responsible for its function suggested significant roles for the PTB/PID and a central region, an area with no obvious sequence similarity to other known proteins. These results suggested that PTB/PID-containing Ci-Noto4 is essential for midline intercalation of notochord cells in chordate embryos.


Direct control of Hoxd1 and Irx3 expression by Wnt/beta-catenin signaling during anteroposterior patterning of the neural axis in Xenopus.

During and after gastrulation, the neural axis in vertebrates is patterned along the antero-posterior axis by the combined activity of signaling factors secreted in the neural ectoderm and the underlying mesoderm. These signals divide the neural axis into four major divisions: the forebrain, midbrain, hindbrain and spinal chord. Among the signals that pattern the neural axis, Wnts play a prominent role and many patterning genes have been found to be direct Wnt/beta-catenin target genes, including several homeobox domain-containing transcription factors. Here we show that HoxD1 and Irx3 are transcriptionally induced by the Wnt pathway during neurulation. Using induction in the presence of the translation blocking drug cycloheximide and chromatin immunoprecipitation assays, we confirm that HoxD1 and Irx3 are both direct Wnt target genes. In addition, we identified Crabp2 (cellular retinoic acid binding protein 2) as an indirect target that potentially links the activities of Wnt and retinoic acid during antero-posterior patterning.


Casein kinase I epsilon somatic mutations found in breast cancer cause overgrowth in Drosophila.

We are using a candidate gene approach to identify genes contributing to cancer through somatic mutation. Somatic mutations were found in breast cancer samples in the human casein kinase I epsilon (CKIepsilon) gene, a homolog of the Drosophila gene dco in which certain point mutations lead to imaginal disc overgrowth. We therefore created fly genotypes in which the dco gene carried point mutations homologous to those discovered in CKIepsilon, and tested them in vivo. The results show that the most frequent mutation discovered in breast cancer, L39Q, causes a striking overgrowth phenotype in flies. Further experiments show that this mutation affects the newly recognized Fat/Warts signaling pathway, which controls organ size and shape in both flies and mammals. Another mutation, S101R, modifies the mutant phenotype so that the affected tissue disintegrates, mimicking more aggressive forms of breast cancer. Our results thus strongly support the conclusion that CKIepsilon mutations play important roles in breast carcinogenesis.


Inter-species transplantation and migration of primordial germ cells in cyprinid fish.

Primordial germ cells (PGCs) are the only cells in developing embryos that can transmit genetic information to the next generation. PGCs therefore have considerable potential value for gene banking and cryopreservation, particularly via production of donor gametes using germ-line chimeras. In some animal species, including teleost fish, the feasibility of using PGC transplantation to obtain donor-derived offspring, within and between species, has been demonstrated. Successful use of PGC transplantation to produce germ-line chimeras is absolutely dependent on the migration of the transplanted cells from the site of transplantation to the host gonadal region. Here, we induced germ-line chimeras between teleost species using two different protocols: blastomere transplantation and single PGC transplantation. We evaluated the methods using the rate of successful migration of transplanted PGCs to the gonadal region of the host embryo. First, we transplanted blastomeres from zebrafish, pearl danio, goldfish, or loach into blastula-stage zebrafish embryos. Some somatic cells, derived from donor blastomeres, were co-transplanted with the PGCs and formed aggregates in the host embryos; a low efficiency of PGC transfer was achieved. Second, a single PGC from the donor species was transplanted into a zebrafish embryo. In all inter-species combinations, the donor PGC migrated toward the gonadal region of the host embryo at a comparatively high rate, regardless of the phylogenetic relationship of the donor and host species. These transplantation experiments showed that the mechanism of PGC migration is highly conserved beyond the family barrier in fish and that transplantation of a single PGC is an efficient method for producing inter-species germ-line chimeras.


The transcriptional coactivators Yap and TAZ are expressed during early Xenopus development.

The Yap and TAZ genes encode highly conserved domains which bind various transcription factors. Yap and TAZ act as transcriptional coactivators to modulate transcriptional activity. The activities of Yap and TAZ are negatively regulated by Hippo signaling via direct phosphorylation. In this study, we describe the expression patterns of Yap and TAZ during the development of Xenopus tropicalis. The Xenopus tropicalis Yap (xtYap) and Xenopus tropicalis TAZ (xtTAZ) genes are expressed maternally. xtYap is widely expressed throughout embryogenesis, particularly in the facial connective tissues, branchial arch, midbrain-hindbrain boundary, otic vesicle, pronephros, notochord, hindgut and tailbud. xtTAZ expression occurs predominantly in the presomitic mesoderm, facial connective tissues, brain, branchial arch, trunk neural crest cells and migrating hypaxial myoblasts. In the muscle lineage, xtTAZ expression is transient and restricted to proliferating cells, the presomitic mesoderm and the edges of the hypaxial myoblasts, with no expression detected in mature muscle cells. These results provide insights into the functions of Yap and TAZ and their regulation by Hippo signaling during early development in Xenopus.


module Key  = struct type t  = {   tag  : Dwarf_tag .   t ;   has_children  : Child_determination .   t ;   attribute_specs  : Dwarf_attributes .   Attribute_specification .   Sealed .   Set .   t }   include Identifiable .   Make (   struct type nonrec t  = t let compare {   tag  = tag1 ;   has_children  = has_children1 ;   attribute_specs  = attribute_specs1 }   {   tag  = tag2 ;   has_children  = has_children2 ;   attribute_specs  = attribute_specs2 }    = let c  = Dwarf_tag .   compare tag1 tag2 in if c  <> 0  then c else let c  = Child_determination .   compare has_children1 has_children2 in if c  <> 0  then c else Dwarf_attributes .   Attribute_specification .   Sealed .   Set .   compare attribute_specs1 attribute_specs2 let equal t1 t2  = compare t1 t2  = 0  let hash _   = Misc .   fatal_error "   Not yet implemented "   let output _  _   = Misc .   fatal_error "   Not yet implemented "   let print _  _   = Misc .   fatal_error "   Not yet implemented "   end )   end


type t  = Abbreviations_table_entry .   t Key .   Map .   t


let create (   )    = Key .   Map .   empty


let add t entry  = let tag  = Abbreviations_table_entry .   tag entry in let has_children  = Abbreviations_table_entry .   has_children entry in let attribute_specs  = Abbreviations_table_entry .   attribute_specs entry in let key  : Key .   t  = {   tag ;   has_children ;   attribute_specs }   in Key .   Map .   add key entry t


let find t  ~ tag  ~ has_children  ~ attribute_specs  = let key  : Key .   t  = {   tag ;   has_children ;   attribute_specs }   in match Key .   Map .   find key t with  | exception Not_found  -> None  | entry  -> Some (   Abbreviations_table_entry .   abbreviation_code entry )


let size t  = let (    + )    = Dwarf_int .   add in Dwarf_value .   size (   Dwarf_value .   uleb128 Uint64 .   zero )    + Key .   Map .   fold (   fun _key  entry size  -> size  + Abbreviations_table_entry .   size entry )   t (   Dwarf_int .   zero (   )   )


let emit  ~ asm_directives t  = let module Asm_directives  = (   val asm_directives  : Asm_directives .   S )   in Key .   Map .   iter (   fun _key  entry  -> Asm_directives .   new_line (   )   ;   Abbreviations_table_entry .   emit  ~ asm_directives entry )   t ;   Dwarf_value .   emit  ~ asm_directives (   Dwarf_value .   uleb128  ~ comment "    : End of abbrevs for compilation unit "   Uint64 .   zero )


type t  = {   abbreviation_code  : Abbreviation_code .   t ;   tag  : Dwarf_tag .   t ;   has_children  : Child_determination .   t ;   attribute_specs  : Dwarf_attributes .   Attribute_specification .   Sealed .   Set .   t }


let create  ~ abbreviation_code  ~ tag  ~ has_children  ~ attribute_specs  = {   abbreviation_code ;   tag ;   has_children ;   attribute_specs }


let size t  = let (    + )    = Dwarf_int .   add in Abbreviation_code .   size t .   abbreviation_code  + Dwarf_tag .   size t .   tag  + Child_determination .   size t .   has_children  + AS .   Set .   fold (   fun attr_spec size  -> Dwarf_int .   add size (   AS .   size attr_spec )   )   t .   attribute_specs (   Dwarf_int .   zero (   )   )    + Dwarf_value .   size (   Dwarf_value .   uleb128 Uint64 .   zero )    + Dwarf_value .   size (   Dwarf_value .   uleb128 Uint64 .   zero )


turning now to the drawings , there is shown in fig1 an integrated circuit continuity testing system in which a specimen or circuit configuration 16 is mounted on a fixture 18 operable to vibrate the specimen under controlled conditions , e . g . sinusoidally , randomly , or a combination of the two . the specific structure of the fixture and the means for vibrating it are known in the art and thus not further discussed . the specimen and fixture are housed in a closed chamber 20 whereby the specimen under test can be subjected to temperature cycling , either alone or in conjunction with the vibration testing . an environmental control apparatus , indicated at 22 , is provided for selectively heating or cooling the chamber interior . a cable 24 electrically connects fixture 18 , and thus specimen 16 , with a continuity testing board 26 . it is to be understood that cable 24 includes a multiplicity of separate electrical connections between fixture 18 and testing board 26 , the details of which are discussed in connection with fig6 and 7 . in general , however , continuity testing board 26 includes a plurality of identical sensing circuits , each of which is electrically connected to one of the test circuits of specimen 16 during continuity testing . a power supply 28 biases each of the sensing circuits to a predetermined positive voltage , for example five volts . a pulse generator 30 is provided to control the timing or frequency of samples in the course of testing . a cable 32 connects continuity testing board 26 with a logic analyzer 34 . again , a multiplicity of separate electrical connections are involved , in this case between each of the sensing circuits on continuity testing board 26 and one of many data storage channels in logic analyzer 34 . further electrical connections between logic analyzer 34 and continuity testing board 26 include a plurality of triggering channels provided to initiate storage of data by the logic analyzer upon recognition of an error condition during testing , and a connection for interaction with pulse generator 30 . an indicator 36 also is electrically connected to logic analyzer 34 . panel 36 includes a plurality of light emitting diodes for providing certain indications to a user of the test system . a computer 38 is connected to logic analyzer 34 through a cable connection 40 . computer 38 contains the software which controls logic analyzer 34 in its acquisition and storage of test data and , if desired , can include an associated disc drive or other memory , as indicated at 42 , for the storage of data to supplement the logic analyzer . further peripheral equipment is connected to the computer and used in the course of testing , including a video display terminal 44 for providing the operator with a visual indication of test results on - line , and a printer 46 for generating a permanent record of the test results . fig2 discloses test specimen 16 in greater detail . while the present invention contemplates testing most any configuration involving a multiplicity of individual circuits , the present test system is particularly well adapted for detecting open circuits in an assembly of semiconductor packages mounted to a printed circuit board , such as printed circuit board 48 to which is mounted a plurality of chip carriers 50 . other multiple circuit devices could be tested as well , e . g . flat packs and dual in - line packages ( dip ). it is known as well to mount semiconductor chips directly to a printed circuit board , and it can be appreciated that individual semiconductor chips or chip carriers of a particularly complex design might be tested individually . parallel or simultaneous testing is accomplished by providing multiple , substantially identical sensing circuits on continuity testing board 26 . one such sensing circuit is indicated at 54 in fig3 and includes a differential amplifier 62 and a nand gate 74 available from fairchild as part of a model 9622 receiver . each sensing circuit further includes a high voltage terminal 56 connected to power supply 28 such that it is biased to a predetermined high voltage , e . g . + 5 volts . high voltage terminal 56 is connected to a common terminal or node 58 through an input resistor 60 . node 58 provides a voltage level , in this case a positive voltage of less than 5 , to the positive input terminal of differential amplifier 62 , and also to a terminal 64 connected to the input of the circuit under test . the output voltage of the circuit under test is provided to a terminal 66 of the sensing circuit , whereby the output voltage is provided through a common terminal or node 68 to the inversion input of differential amplifier 62 ( preferably with good common mode rejection ), and also to ground through an output resistor 70 . it should be noted that the terms &# 34 ; input &# 34 ; and &# 34 ; output &# 34 ; for resistors 60 and 70 are used for convenience . these resistors can , as well , be considered as connected to the outputs of the test circuit and providing the inputs to amplifier 62 . in effect , input resistor 60 , output resistor 70 and the arrangement of the circuit under test and differential amplifier 62 in parallel are combined to provide three resistances in series between high voltage terminal 56 and a low voltage terminal 72 , i . e . ground . the sensing of open or unacceptably resistive test circuits is based upon the difference in voltage at the positive and inversion terminals of the differential amplifier . the differential amplifier is a known logic or digital device which generates one of two alternative logic states : a &# 34 ; high &# 34 ; state or higher voltage output whenever the voltage at the positive terminal exceeds the voltage at the inversion terminal by a characteristic or predetermined threshold ; and a low logical output of voltage whenever the voltage at the positive input does not exceed the voltage at the inversion input by the threshold . differential amplifier 62 is selected for its predetermined threshold voltage level , e . g . approximately 1 . 5 volts . an open or unacceptably resistive test circuit is detected as follows . amplifier 62 is a high resistance or impedance device , such that the resistance of its parallel arrangement with the test circuit essentially equals the resistance of the test circuit itself , a nominal or expected resistance of about 2 ohms . input and output resistors 60 and 70 have a substantially greater resistance , for example 100 ohms each . consequently the voltage drop across the test circuit , i . e . across the comparator inputs , is quite small compared to the voltage drop across each of the resistors , for example less than 0 . 1 volts . thus , when the test circuit provides a short or closed path , the drop in voltage between the comparator inputs is much smaller than the 1 . 5 volt threshold and differential amplifier 62 generates the low logic state . conversely , when the test circuit is open the resistance of the parallel arrangement is many times that of resistors 60 and 70 , to the point where the voltage difference between the comparator inputs exceeds the threshold voltage and causes amplifier 62 to generate the high logic state . amplifier 62 also generates the high logic state when the resistance of the circuit being tested is higher than an acceptable maximum corresponding to the predetermined voltage threshold . in particular , given the threshold of 1 . 5 volts in combination with input and output resistors of 100 ohms , and further assuming that the resistance of amplifier 62 is such that the resistance of the above - discussed parallel combination is essentially equal to the resistance of the test circuit , then a resistance in the test circuit of about 70 ohms or greater will cause amplifier 62 to fire . in practice , the actual threshold voltage may vary , for example between 1 . 2 volts and 1 . 8 volts . such deviation , however , does not interfere with the identification of open circuits in any material respect , since the nominal resistance of the circuits is substantially lower than that required to trigger amplifier 62 , while the resistance of an open circuit is of course substantially higher . the output of all sensing circuits 54 is thus a digital word indicating the conditions of the test circuits . amplifier 62 can be provided with a hysteresis ( positive feedback ) loop with a resistance if desired . this would result in cleaner switching output signals , but also would reduce sensitivity . on occasion , it is desirable in the course of testing to configure sensing circuit 54 to provide a logic state indicating normal operation , in spite of the fact that the circuit under test is open or of a high resistance . this option is provided as nand gate 74 receiving the output of differential amplifier 62 , and with another input connected to high voltage terminal 56 through a resistor 76 of a high resistance , e . g . 10 , 000 ohms . a shunt 78 connects resistor 76 to ground through a switch 80 which normally is open . with switch 80 open , a high input is provided to nand gate 74 . a high input to the nand gate from amplifier 62 as well will generate a logic low output from nand gate 74 , indicating an error condition such as an open circuit . of course , for a closed or short circuit the output of differential amplifier 62 is low and the output of nand gate 74 is high , indicating the normal operating condition . if switch 80 is closed , a low logic state is provided as an input to nand gate 74 , resulting in a high or normal condition output regardless of the input received from the differential amplifier . in short , once an error condition is identified for a particular test circuit , switch 80 can be closed to override the error output . in the multiple circuit arrangement , switches 80 are provided in dip form , each package having a row of switches . normally , the sensitivity of sensing circuit 54 to variations in test circuit resistance can be altered by changing the resistances of input and output resistors 60 and 70 , for example increasing sensitivity to generate the error logic state at a lower resistance value by substituting input and output resistors with lower resistance values . an alternative approach is shown in fig4 namely the addition of a resistor 82 between the output of the test circuit and common node 68 . this has the effect of providing a voltage to the inversion input of differential amplifier 62 somewhat lower than the voltage at the output of the associated test circuit , having the practical effect of reducing the voltage threshold between the differential amplifier inputs . as for decreasing the sensitivity of circuit 54 , one approach of course would be to repace resistors 60 and 70 with resistors of a lower resistance value . the voltage at terminal 56 can be changed , or an amplifier with a different threshold can be employed . fig5 and 6 disclose alternative embodiments of the sensing and triggering circuitry on continuity sensing boards such as board 26 . in fig5 the continuity testing board circuitry includes 124 sensing circuits 54 and 124 data channels or signal paths 86 , each connected to an associated one of the sensing circuits for providing the sensing circuit output to a logic analyzer . the sensing circuits are divided into four substantially identical sets of 31 sensing circuits each , one such set being shown . in addition to its data channel , each of the sensing circuits includes a triggering channel 88 . the triggering channels provide the sensing circuit outputs to a series of nand gates 90 , 92 , 94 and 96 , each accepting up to eight triggering channels . when the logic state of all triggering channels to any one of the nand gates is high , which corresponds to the associated test circuits being closed or the associated switches 80 being closed , then the output of the nand will be the low voltage level logic state . should any one of its inputs be low , the output of nand gate 90 ( for example ) is the high logic state . the output of nand gates 90 - 96 is provided to a nor gate 98 , the output of which is provided to a common triggering channel 100 for the first 31 sensing circuits . if all of the inputs to nor gate 98 are the low logic state , the nor gate output is high . conversely , if an error condition is sensed in any of the first 31 test circuits , the corresponding one of nand gates 92 - 96 provides a high level logic state input to the nor gate which in turn generates the low logic state as its output . thus there are four common triggering channels 100 , any one of which sends a triggering signal to the logic analyzer by shifting from the high to the low voltage logic state . fig6 shows alternative continuity sensing board circuitry accommodating 152 separate sensing circuits 54 . again , each sensing circuit 54 has its own associated data channel 102 for providing the sensing circuit output to the logic analyzer . in this case , however , the sensing circuits are segmented into nineteen substantially identical groups of eight for triggering purposes , the first and last of which are shown , such that there are 19 separate common triggering channels 104 . individual triggering channels 106 of eight sensing circuits are provided as inputs to a nand gate 108 , with the output of the nand gate provided directly to the common triggering channel . consequently , if all sensing circuit outputs are the high logic state corresponding to closed circuits or switches 80 , the output of each nand gate 108 is the low logic state . the nand gate of course generates the high voltage logic state should any of its inputs be low , and thus the triggering signal for each of the 19 triggering channels 104 is a shift from the lower logic level to the high logic level . fig7 shows a practical working embodiment in which three test assemblies or specimens , including a 4 inch by 6 inch printed circuit board 110 and two 6 inch by 9 inch printed circuit boards 112 and 114 along with semiconductor packages mounted on each , are tested simultaneously . while this system operates using ttl logic , it should be noted that ecl or cmos logic could be employed as a substitute . pcb 112 is a &# 34 ; single - sided &# 34 ; printed circuit board assembly , while test board 114 is double - sided , having twice the number of test circuits . the printed circuit board assemblies are mounted to respective fixtures 116 , 118 and 120 , with the assemblies and fixtures housed within a test chamber 122 and supported on a vibrational table 124 . a twisted pair cable 126 connects the respective input and output terminals of the test circuits with their associated comparator inputs for each of the sensing circuits of continuity sensing board 128 configured as shown in fig6 . in a similar fashion , twisted pair cables 130 and 132 connect test assemblies 112 and 114 and continuity sensing boards 134 and 136 , which are configured as shown in fig5 . the output of each continuity sensing board , including the data channels and common triggering channels , is provided to a logic analyzer , in particular logic analyzers 138 , 140 and 142 associated with continuity sensing boards 128 , 134 and 136 , respectively . in the arrangement shown , the logic analyzers are model 2100u interactive state analyzers available from northwest instrument systems , inc . of beaverton , oreg . each of the analyzers can receive up to 80 parallel channels of synchronous data , with each channel having a memory of up to 4 , 096 bits . logic analyzers 138 and 140 are connected , and thus together handle the collective input provided by continuity sensing boards 128 and 134 . logic analyzer 142 is associated only with continuity sensing board 136 . ribbon cables 144 and 146 connect a computer 148 to logic analyzers 138 and 140 , while a ribbon cable 150 joins logic analyzer 142 and a computer 152 . computers 148 and 152 in this arrangement can be ibm at personal computers or compatible computers . each of computers 148 and 152 contains the software necessary for operating its associated logic analyzer or analyzers . the software enables each of logic analyzers 138 - 142 to store data only after receiving a storage command or triggering signal from its associated one of the continuity sensing boards . an indicator panel 154 is connected to logic analyzers 138 - 142 respectively through lines 156 , 158 and 160 . indicator panel 154 includes three light emitting diodes ( led &# 39 ; s ) 162 , 164 and 166 triggered responsive to the sensing of error condition logic analyzers 138 , 140 and 142 respectively . a button for resetting the indicator led &# 39 ; s is provided at 167 . a power supply 168 is connected to each of continuity sensing boards 128 , 134 and 136 , and biases the high voltage terminals 56 of the sensing circuits to a positive five volts or other predetermined high voltage level . a grounding terminal of the power supply also is connected to the sensing boards , in particular to the low voltage terminals 72 of the sensing circuits . pulse generators at 170 , 172 and 174 are incorporated into the circuitry of each of the sensing boards to control the rate at which the data channel and common triggering channel outputs are provided to the associated logic analyzers . a sampling frequency of 10 , 000 , 000 pulses per second ( i . e . a 100 nanosecond interval between pulses ) has been found desirable . in the course of using the testing system , the operator first loads each printed circuit board assembly into its appropriate fixture , encloses the loaded fixtures within chamber 122 , and selects the appropriate mode of testing , whether temperature cycling , vibration , or both . the operator then activates the power supply and other components through computers 148 and 152 . at 100 nanosecond intervals , as controlled by pulse generators 170 - 174 , the logic state at each of the sensing circuit outputs and each of the common triggering circuits , is provided to logic analyzers 138 - 142 . however , as long as no open or abnormally highly resistive circuits are indicated , the logic analyzers do not store the data . as soon as any of the circuits is identified as open or highly resistive , the appropriate triggering circuit delivers a changed logic level to its associated logic analyzer , and this change in logic state comprises a storage command or triggering signal , whereupon the logic analyzer begins storing data received in all of its channels . the appropriate one of led &# 39 ; s 162 - 166 is activated to indicate an error condition has been found , and the associated one of computers 148 and 152 displays on its video terminal the error condition . the data stored in the associated logic analyzer can be displayed by the operator if desired . when the memory channels of the logic analyzer are full , no further data can be stored on the logic analyzer . at this point , the operator has the option of utilizing backup storage , for example a disc drive associated with the corresponding computer , and to either continue the test without further adjustment or close the switch 80 associated with the identified circuit and continue testing . override switches 80 thus provide the option of proceeding with the test to locate other open or highly resistant circuits , without a continual loading and unloading of the associated logic analyzer due solely to the particular circuit first indicating an error . of course , if it is desired that the logic analyzer capacity represent a longer period of time , the sampling frequency can be reduced , for example to an interval of one microsecond between pulses . this is accomplished by changing the pulse rate of pulse generators . thus , the test apparatus is capable of identifying not only permanently open circuits , but circuits exhibiting intermittent open behavior under adverse temperature cycling or vibration . the record of the intermittent failure facilitates an analysis of why it occurred , since the permanent record of the failure , on a printout or the like , can be identified with a particular time during the temperature or vibration test cycle . given the simultaneous testing of all channels and the short interval between test pulses , intermittent behavior on the order of a few hundred nanoseconds can be detected . further , the simple and direct connection of the test circuit input and output in parallel with a differential amplifier , and the use of the differential amplifier output to generate one of two logic states as opposed to an analog response , provides a simple , rapid and reliable means for detecting open or highly resistive circuits .


with reference to fig1 , a height adjustable work seat 100 suitable for use by an automotive mechanic or other professional is shown . the height adjustable work seat has two major positions of operation , namely a full or maximum height and a very low or minimum height . at intermediate positions of operation , the height adjustable work seat is partially collapsed or partially extended . when working on an automobile , a mechanic may be standing , seated at a nominally conventional seating height , kneeling or sitting upon a floor , sitting or lying upon an automotive creeper or otherwise positioned so as to use tools and to access various regions at various heights of the automobile . traditionally , the mechanic uses the creeper only for accessing very low points of the automobile , and the creeper is either in the way or is moved out of the way while the mechanic works on intermediate or higher points of the automobile , bending or kneeling accordingly . the height adjustable work seat 100 allows the mechanic to select a very low or full height position of the seat , as needed for working on various regions of the automobile . as shown in fig1 , the base 102 of the height adjustable work seat 100 has four wheels 104 , which may have casters 106 , mounted at or near corners of the base 102 . in one example , the wheels 104 swivel with respect to the base 102 . various sizes of bases can , be devised . in the example shown in fig1 , the base 102 has first and second side sections 120 , 122 that extend past respective sides of the seat pan . the first and second side sections 120 , 122 extend further forward than the front edge 124 of the seat pan 112 , and extend further backward than the rear edge 126 of the seat pan 112 . the four wheels 104 are mounted accordingly , with the wheels being positioned outboard of the seat pan 112 for stability . in other words , the wheels 104 are positioned further fore and aft than the front to back extent of the seat pan 112 , and the wheels 104 are positioned further to the sides than the lateral extent of the seat pan 112 . with the wheels mounted further apart than the dimensions of the seat pan 112 , as when the base 102 including the side sections 120 , 122 is wider and deeper than the seat pan 112 and the wheels 104 are mounted near the outermost corners of the base 102 , the height adjustable work seat 100 exhibits stability both laterally and fore and aft . in one example , an upper surface 108 of the base may fit underneath the frame of the automobile , as when low - profile wheels such as found on a creeper are fitted to the frame . at the fully extended or maximum height position of the height adjustable work seat , the mechanic is comfortably seated at a nominal seating height and may roll the seat about the workspace until a very low height of the work seat is desired . in one embodiment , the upper surface 110 of the seat pan 112 , not including the seatback 114 , is approximately seventeen inches above a floor or other surface upon which the wheels 104 roll , when the height adjustable work seat 100 is at the maximum height position . further embodiments may have a seat pan 112 height of fourteen inches or other selected dimension above the floor . a mechanic , seated upon the height adjustable work seat in the maximum height position , can work upon the middle and upper regions of the front , sides and back of an automobile . at such time as a very low height of the work seat is desired , the mechanic collapses the work seat to the minimum height . with reference to fig2 , when the legs of the height adjustable work seat are folded and the work seat is collapsed to the minimum height , the seat pan is very low to the ground . in one example , the seat pan is approximately as low to the ground in the minimum height position as a bottom portion of a seat of the mechanics chair with side tray disclosed in u . s . pat . no . 7 , 237 , 781 . at the fully collapsed or minimum height position , the work seat is approximately as low to the ground as if a seat pan and seatback had been mounted to a mechanics creeper . the mechanic maneuvers the work seat in the minimum height position about the workspace to access lower regions of the automobile . in one embodiment , the upper surface of the seat pan , not including the seatback , is no more than twelve inches above a floor or other surface upon which the wheels roll , when the height adjustable work seat is at the minimum height position . in a further embodiment , a lowermost portion 202 of the top surface 110 of the seat pan 112 , not including the seat back 114 , is 6 inches above the floor when the height adjustable work seat is at the minimum height position . a mechanic , seated upon the height adjustable work seat in the minimum height position , can work upon the lowermost regions of the front , sides and back of an automobile . with reference to fig3 , the height adjustable work seat is shown with all four legs 302 , 304 , 306 and 308 partially collapsed or partially extended . seen from the front of the seat , the two front legs 302 and 304 collapse or fold towards each other , as do the two back legs 306 and 308 . the two front legs 302 and 304 fold along a front folding plane perpendicular to the floor , and the two back legs fold along a back folding plane perpendicular to the floor . seen from either side of the seat the legs of that side collapse or fold away from the viewer , towards the opposed side legs . in a variation , the legs of one side collapse or fold towards each other in a side folding plane , the legs of the opposing side likewise collapsing or folding towards each other in a further side folding plane . other leg - folding configurations may be devised by a person skilled in the art . further variations of the height adjustable work seat include various mechanisms for raising and lowering the seat . a scissors lift may be manually operated and have stops or ratchets at multiple positions . further , a scissors lift may be operated by a screw , using a handle or a motor drive . removable legs may be inserted into sockets in the base and the seat pan assembled onto the removable legs to raise the seat , with the legs removed for the lowered seat position . a seat may hang on upright rods or columns extending upward from a base , the seat being secured to the rods or columns at a variable height . a seat may spin on a large diameter screw that is threaded into the base , for height adjustment . sliding ramps may move inward or outward to adjust a height of the seat relative to the base . one , too , three or four legs may be included . with reference to fig4 , a placement of pivoting wheels 104 near the four outboard corners of the base 102 of the height adjustable work seat 100 is shown . each wheel rolls about a horizontal axis and each wheel assembly pivots about a vertical axis , in a manner known in the art . other arrangements of wheels , wheel types and mountings or placements of mountings may be devised . placing the wheels farther away from a vertical centerline or a center of gravity of the height adjustable work seat provides additional stability . with reference to fig5 , each leg 302 , 304 has a center pivot 316 or knee joint allowing the leg 302 to fold or pivot . each leg has a further pivot 318 at the top of the leg where the leg is pivotably connected to the seat pan or to a frame supporting the seat pan . each leg has a still further pivot 310 at the bottom of the leg where the leg is pivotably connected to the base . thus , each leg has three pivots , one each at top , center and bottom of the leg . equivalently , for each leg , the leg 302 has a lower leg 312 and an upper leg 314 . the bottom pivot 310 foldably connects the lower leg 312 to the base 102 . the center pivot 316 foldably connects the lower leg 312 to the upper leg 314 such that the lower leg 312 and the upper leg 314 can meet when folded together . the top pivot 318 foldably connects the upper leg 314 to the seat pan 112 or seat pan frame . in fig5 , the height adjustable work seat is shown with the two legs of one side partially collapsed or partially extended , and the two legs of the opposed side fully extended , although a view of the rear legs is obscured by the front legs in the elevated front view . in the example shown , the respective center pivots 316 of the front legs 302 , 304 fold towards each other , and the respective center pivots of the rear legs fold towards each other . with reference to fig5 , 6 and 8 , a sleeve lock 502 , 504 telescopically slides up or down an upper portion of each leg 302 , 304 , and locks the leg in a fully extended position or unlocks the leg . the sleeve lock may be a section of tubing of slightly larger inside dimensions than the outside dimensions of the upper leg section or the center pivot section , allowing for a sliding fit . the sleeve lock 502 , 504 slides over the center pivot 316 of the leg to lock the leg 302 , 304 , and slides off of the center pivot 316 of the leg to unlock the leg 302 , 304 . each sleeve lock 502 , 504 is a slidable locking sleeve on a respective leg , engaging and preventing the respective knee joint or other center pivot 316 from folding . each sleeve lock 502 , 504 is disengageable to enable folding the respective center pivot 316 . other mechanisms may be devised to lock a folding leg in a fully extended position and unlock the leg for folding . sleeve locks of the two legs belonging to one side of the seat may be connected by a crossbar 116 , as shown in fig1 , 3 , 4 and 8 . in one example , there are two crossbars 116 and 118 , a first crossbar 116 rigidly connecting sleeve locks of a first side of the chair and a second crossbar 118 rigidly connecting sleeve locks of a second side of the chair . in a further example , where the legs of the first side of the chair fold towards each other , a crossbar connects the sleeve locks of the front legs and a second crossbar connects the sleeve locks of the back legs . each crossbar is oriented perpendicular to the respective folding planes of the legs between which the crossbar spans . thus , a crossbar does not interfere with the folding of the legs that the sliding locks of the crossbar engage . in order to raise the height adjustable work seat from the minimum height as shown in fig2 to the full height as shown in fig1 , the mechanic releases any holding device that retains the work seat or chair in the minimum height position , then grasps and lifts the upper portion of the work seat e . g . by the seatback or seat pan . the upper portion of the work seat may be lifted and kept parallel with the floor with all four legs extending or unfolding simultaneously as shown in fig3 , or lifted by one side followed by the other side as shown in fig5 . as the upper portion of the work seat is lifted , the folding legs of one or both sides straighten out , and the center pivots or knee joints move outward from the folded , collapsed or stowed position to the extended or upright position . the mechanic may pull on the crossbars to assist the legs in opening . once the legs are fully extended , the mechanic pushes downward on the locking sleeves until each locking sleeve slides over the corresponding center pivot or knee joint , locking the center pivot or knee joint rigidly in place . as shown in fig8 , suitable protrusions or other stops 802 extending from a portion of each lower leg 804 serve to constrain each locking sleeve 808 , preventing the locking sleeve from sliding further downward on the leg 804 and unlocking the center pivot 806 or knee joint . the mechanic may push on each crossbar to assist the corresponding locking sleeves in sliding over the knee joints of the respective legs . other mechanisms may be devised for retaining the locking sleeve in a locked position at the center pivot , such as a spring - loaded ball on the locking sleeve engaging a detent on a portion of a leg or vice versa . in order to lower the height adjustable work seat from the full or maximum height as shown in fig1 to the minimum height as shown in fig2 , the raising procedure is reversed . the mechanic slides each locking sleeve upward , disengaging the locking sleeve from the corresponding center pivot or knee joint and allowing the respective leg to pivot at the center . the mechanic may pull on the crossbars to assist the corresponding locking sleeves in sliding off of the knee joints of the respective legs . next , the legs are collapsed . each leg may be folded in half , one at a time , or pairs of legs on a side or pairs of legs at a front or a back may be collapsed together , or all four legs may be folded at the same time . the mechanic may press on one or both crossbars to assist the corresponding legs in folding . once the legs are fully collapsed , the mechanic may use the work seat in the minimum height position . in a variation , once the legs are fully collapsed , a holding device such as a latch , a pin or a hook is engaged that retains the work seat or chair in the minimum height position . with reference to fig6 , an example of a knee joint 604 is shown , with the locking sleeve 602 in - place and rigidly securing the knee joint 604 in an open or fully extended position . in the example , the knee joint 604 has a center link 606 or plate with two pivots 608 and 610 , a first pivot 608 pivotally connecting the center link 606 to the upper leg 612 , and a second pivot 610 pivotally connecting the center link 606 to the lower leg 614 . the locking sleeve 602 may completely surround the knee joint 604 when the knee joint is in the fully extended position . with reference to fig7 , variations of the knee joint may be devised . the knee joint may have a center link or one or more side plates or links . in one variation , the knee joint 702 has two side plates or links 704 and 706 flanking respective linking projections 708 and 710 from the lower leg 712 and the upper leg 714 . in order for the side plate or plates to be recessed and allow sliding clearance for a close - fitting locking sleeve , corresponding ends of the folding legs that join at a knee joint may be thinned or have recesses 716 fitting the plates . with reference to fig8 , the extended knee joint is shown rotated by one quarter of a turn about a vertical axis from the view as shown in fig6 . the locking sleeve 808 slides upward 810 or downward 814 along the upper leg 816 to unlock or lock the center pivot 806 or knee joint . one or more of the locking sleeves may be secured in a locked or an unlocked position . a securing device , such as a pin through a hole in the locking sleeve and engaging a hole in an upper leg or in a knee joint plate , fixes the locking sleeve in a selected location . in a variation , the securing device may be a bolt 818 through a threaded hole 820 in the locking sleeve 808 , the bolt being tightened to a friction fit on the upper leg , on the knee joint plate or elsewhere . the pin or bolt may have a knob or other easily grasped head 822 . in a still further variation the securing device may be a bolt through a threaded hole in the locking sleeve and engaging a hole in an upper leg or in a knee joint plate or elsewhere . in one example all four locking sleeves have bolts . other mechanisms for holding each locking sleeve in place with the corresponding leg in a locked or an unlocked position may be devised . with reference to fig9 , the base 902 of the height adjustable work seat may have one or more side trays 904 , tool trays 906 or beverage holders 908 to one or both sides of the mountings for the legs of the seat . a tray or trays may be fixed or removable . a tray may be mounted to or integral with the base or extensions thereof . tools or other working materials , or a beverage for the mechanic , may be placed or stored in the side tray without interfering with the folding mechanism for the legs of the seat . further , with tools so positioned , a mechanic may reach down to grasp a tool rather than having to fumble underneath the seat as when tools are stored in an under - seat tray . with reference to fig1 and 11 , various seating devices may be attached to or otherwise incorporated into the height adjustable work seat . a seat pan 1000 and seatback 1100 provide a comfortable sitting arrangement for a mechanic . the seatback 1100 may be a half - height seatback . in a further example , a seat pan 1000 without a seatback may be fitted to the height adjustable work seat , which then functions as a height adjustable stool . a seat may be formed of a seat pan 1000 as shown in fig1 or a seat pan 112 and integrated seatback 114 , which may be a half - height seatback , as shown in fig1 - 4 . in a still further example , a tray or a platform is fitted in place of the seat pan and seatback , and the height adjustable work seat functions as a height adjustable work tray , a height adjustable platform or a height adjustable seat and tray combination .


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SECTION 1. MODIFICATIONS OF REPORTING REQUIREMENTS FOR CERTAIN STATE
              AND LOCAL POLITICAL ORGANIZATIONS.

    (a) Notification.--Paragraph (5) of section 527(i) of the Internal
Revenue Code of 1986 (relating to organizations must notify Secretary
that they are section 527 organizations) is amended by striking ``or''
at the end of subparagraph (A), by striking the period at the end of
subparagraph (B) and inserting ``, or'', and by adding at the end the
following:
                    ``(C) which is a political committee of a State or
                local candidate, or a local committee of a political
                party, as defined by State law.''.
    (b) Exemption for Certain State and Local Political Committees From
Reporting Requirements.--
            (1) In general.--Paragraph (5) of section 527(j) of such
        Code (relating to required disclosures of expenditures and
        contributions) is amended by redesignating subparagraphs (C),
        (D), and (E) as subparagraphs (D), (E), and (F), respectively,
        and by inserting after subparagraph (B) the following new
        subparagraph:
                    ``(C) to any organization which is an exempt State
                or local political organization,''.
            (2) Exempt state or local political organization.--
        Subsection (e) of section 527 of such Code (relating to other
        definitions) is amended by adding at the end the following new
        paragraph:
            ``(5) Exempt state or local political organization.--
                    ``(A) In general.--The term `exempt State or local
                political organization' means a political
                organization--
                            ``(i) which does not engage in any exempt
                        function other than to influence or to attempt
                        to influence the selection, nomination,
                        election, or appointment of any individual to
                        any State or local public office or office in a
                        State or local political organization,
                            ``(ii) which is subject to State or local
                        requirements to submit reports containing
                        information--
                                    ``(I) regarding individual
                                expenditures from and contributions to
                                such organization, and
                                    ``(II) regarding the person who
                                makes such contributions or receives
                                such expenditures,
                        which is substantially similar to the
                        information which would otherwise be required
                        to be reported under this section, and
                            ``(iii) with respect to which the reports
                        referred to in clause (ii) are made public by
                        the agency with which such reports are filed
                        and are publicly available for inspection in a
                        manner similar to that required by section
                        6104(d)(1).
                    ``(B) Participation of federal candidate or office
                holder.--The term `exempt State or local political
                organization' shall not include any organization
                otherwise described in subparagraph (A) if a candidate
                for nomination or election to Federal elective office
                or an individual who holds such office--
                            ``(i) controls or materially participates
                        in the direction of the organization, or
                            ``(ii) directs, in whole or in part,
                        expenditures or fundraising activities of the
                        organization.''.
    (c) Annual Return Requirements.--
            (1) Income tax returns required only where political
        organization taxable income.--Paragraph (6) of section 6012(a)
        of such Code (relating to general rule of persons required to
        make returns of income) is amended by striking ``or which has
        gross receipts of $25,000 or more for the taxable year (other
        than an organization to which section 527 applies solely by
        reason of subsection (f)(1) of such section)''.
            (2) Information returns.--Subsection (g) of section 6033 of
        such Code (relating to returns required by political
        organizations) is amended to read as follows:
    ``(g) Returns Required by Political Organizations.--
            ``(1) In general.--Every political organization (within the
        meaning of section 527(e)(1)), and every fund treated under
        section 527(g) as if it constituted a political organization,
        which has gross receipts of $25,000 or more for the taxable
        year shall file a return--
                    ``(A) containing the information required, and
                complying with the other requirements, under subsection
                (a)(1) for organizations exempt from taxation under
                section 501(a), and
                    ``(B) containing such other information as the
                Secretary deems necessary to carry out the provisions
                of this subsection.
            ``(2) Exceptions from filing.--
                    ``(A) Mandatory exceptions.--Paragraph (1) shall
                not apply to an organization--
                            ``(i) which is an exempt State or local
                        political organization (as defined in section
                        527(e)(5)),
                            ``(ii) which is a State or local committee
                        of a political party, or political committee of
                        a State or local candidate, as defined by State
                        law,
                            ``(iii) which is a caucus or association of
                        State or local elected officials,
                            ``(iv) which is a national association of
                        State or local officials,
                            ``(v) which is an authorized committee (as
                        defined in section 301(6) of the Federal
                        Election Campaign Act of 1971) of a candidate
                        for Federal office,
                            ``(vi) which is a national committee (as
                        defined in section 301(14) of the Federal
                        Election Campaign Act of 1971) of a political
                        party, or
                            ``(vii) to which section 527 applies for
                        the taxable year solely by reason of subsection
                        (f)(1) of such section.
                    ``(B) Discretionary exception.--The Secretary may
                relieve any organization required under paragraph (1)
                to file an information return from filing such a return
                where he determines that such filing is not necessary
                to the efficient administration of the internal revenue
                laws.''.
    (d) Waiver of Penalties.--Section 527 of such Code is amended by
adding at the end the following:
    ``(k) Authority To Waive.--The Secretary may waive all or any
portion of the--
            ``(1) tax assessed on an organization by reason of the
        failure of the organization to give notice under subsection
        (i), or
            ``(2) penalty imposed under subsection (j) for a failure to
        file a report,
on a showing that such failure was due to reasonable cause and not due
to willful neglect.''.
    (e) Effective Date.--The amendments made by this section shall take
effect as if included in the amendments made by Public Law 106-230.

SEC. 2. NOTIFICATION OF INTERACTION OF REPORTING REQUIREMENTS.

    (a) In General.--The Secretary of the Treasury, in consultation
with the Federal Election Commission, shall publicize information on--
            (1) the effect of the amendments made by this Act, and
            (2) the interaction of requirements to file a notification
        or report under section 527 of the Internal Revenue Code of
        1986 and reports under the Federal Election Campaign Act of
        1971.
    (b) Information.--Information provided under subsection (a) shall
be included in any appropriate form, instruction, notice, or other
guidance issued to the public by the Secretary of the Treasury or the
Federal Election Commission regarding reporting requirements of
political organizations (as defined in section 527 of the Internal
Revenue Code of 1986) or reporting requirements under the Federal
Election Campaign Act of 1971.

SEC. 3. TECHNICAL CORRECTIONS TO SECTION 527 ORGANIZATION DISCLOSURE
              PROVISIONS.

    (a) Unsegregated Funds Not To Avoid Tax.--Paragraph (4) of section
527(i) of the Internal Revenue Code of 1986 (relating to failure to
notify) is amended by adding at the end the following new sentence:
``For purposes of the preceding sentence, the term `exempt function
income' means any amount described in a subparagraph of subsection
(c)(3), whether or not segregated for use for an exempt function.''.
    (b) Procedures for Assessment and Collection of Penalty.--Paragraph
(1) of section 527(j) of such Code (relating to required disclosure of
expenditures and contributions) is amended by adding at the end the
following new sentence: ``For purposes of subtitle F, the penalty
imposed by this paragraph shall be assessed and collected in the same
manner as penalties imposed by section 6652(c).''.
    (c) Application of Fraud Penalty.--Section 7207 of such Code
(relating to fraudulent returns, statements, and other documents) is
amended by striking ``pursuant to subsection (b) of section 6047 or
pursuant to subsection (d) of section 6104'' and inserting ``pursuant
to section 6047(b), section 6104(d), or subsection (i) or (j) of
section 527''.
    (d) Duplicate Electronic and Written Filings Not Required.--
            (1) Subparagraph (A) of section 527(i)(1) of such Code is
        amended by striking ``, electronically and in writing,''.
            (2) Subsection (i) of section 527 of such Code is amended
        by adding at the end the following new paragraph:
            ``(7) Electronic filing.--The Secretary shall develop
        procedures for submission in electronic form of notices
        required to be filed under this subsection and reports required
        to be filed under subsection (j).''.
    (e) Effective Dates.--
            (1) Subsections (a) and (b).--The amendments made by
        subsections (a) and (b) shall apply to failures occurring on or
        after the date of the enactment of this Act.
            (2) Subsections (c) and (d).--The amendments made by
        subsections (c) and (d) shall take effect as if included in the
        amendments made by Public Law 106-230.

Amends the Internal Revenue Code to: (1) exempt State and local candidate committees, as well as local committees of political parties, from specified notification requirements; (2) exempt certain State and local political organizations from specified reporting requirements; (3) remove language dictating that certain political organizations with gross receipts of $25,000 or more for a taxable year and specified political newsletter funds with such receipts shall file income tax returns; (4) mandate that, with certain designated exceptions, every political organization with gross receipts of $25,000 or more for a taxable year and specified political newsletter funds with such receipts file information returns with specified information including income, receipts and disbursements, as well as facts deemed necessary by the Secretary of the Treasury; (5) authorize the Secretary to waive certain related penalties; and (6) amend related penalty provisions.

To amend section 527 of the Internal Revenue Code of 1986 to eliminate reporting and return requirements for State and local candidate committees and to avoid duplicate reporting of campaign-related information.


SECTION 1. SHORT TITLE.

    This title may be cited as the ``Temporary Emergency Unemployment
Compensation Act of 2001''.

SEC. 2. FEDERAL-STATE AGREEMENTS.

    (a) In General.--Any State which desires to do so may enter into
and participate in an agreement under this title with the Secretary of
Labor (in this title referred to as the ``Secretary''). Any State which
is a party to an agreement under this title may, upon providing 30 days
written notice to the Secretary, terminate such agreement.
    (b) Provisions of Agreement.--Any agreement under subsection (a)
shall provide that the State agency of the State will make payments of
temporary emergency unemployment compensation to individuals who--
            (1) have exhausted all rights to regular compensation under
        the State law;
            (2) have no rights to compensation (including both regular
        compensation and extended compensation) with respect to a week
        under such law or any other State unemployment compensation law
        or to compensation under any other Federal law (and are not
        paid or entitled to be paid any additional compensation under
        any State or Federal law); and
            (3) are not receiving compensation with respect to such
        week under the unemployment compensation law of Canada.
    (c) Exhaustion of Benefits.--For purposes of subsection (b)(1), an
individual shall be deemed to have exhausted such individual's rights
to regular compensation under a State law when--
            (1) no payments of regular compensation can be made under
        such law because such individual has received all regular
        compensation available to such individual based on employment
        or wages during such individual's base period; or
            (2) such individual's rights to such compensation have been
        terminated by reason of the expiration of the benefit year with
        respect to which such rights existed.
    (d) Weekly Benefit Amount.--For purposes of any agreement under
this title--
            (1) the amount of temporary emergency unemployment
        compensation which shall be payable to any individual for any
        week of total unemployment shall be equal to the amount of the
        regular compensation (including dependents' allowances) payable
        to such individual during such individual's benefit year under
        the State law for a week of total unemployment;
            (2) the terms and conditions of the State law which apply
        to claims for regular compensation and to the payment thereof
        shall apply to claims for temporary emergency unemployment
        compensation and the payment thereof, except where inconsistent
        with the provisions of this title or with the regulations or
        operating instructions of the Secretary promulgated to carry
        out this title; and
            (3) the maximum amount of temporary emergency unemployment
        compensation payable to any individual for whom a temporary
        emergency unemployment compensation account is established
        under section 3 shall not exceed the amount established in such
        account for such individual.
    (e) Election by States.--Notwithstanding any other provision of
Federal law (and if State law permits), the Governor of a State is
authorized and may elect to trigger off an extended compensation period
in order to provide payment of temporary emergency unemployment
compensation to individuals who have exhausted their rights to regular
compensation under State law.

SEC. 3. TEMPORARY EMERGENCY UNEMPLOYMENT COMPENSATION ACCOUNT.

    (a) In General.--Any agreement under this title shall provide that
the State will establish, for each eligible individual who files an
application for temporary emergency unemployment compensation, a
temporary emergency unemployment compensation account with respect to
such individual's benefit year.
    (b) Amount in Account.--
            (1) In general.--The amount established in an account under
        subsection (a) shall be equal to 13 times the individual's
        average weekly benefit amount for the benefit year.
            (2) Reduction for extended benefits.--The amount in an
        account under paragraph (1) shall be reduced (but not below
        zero) by the aggregate amount of extended compensation (if any)
        received by such individual relating to the same benefit year
        under the Federal-State Extended Unemployment Compensation Act
        of 1970 (26 U.S.C. 3304 note).
            (3) Weekly benefit amount.--For purposes of this
        subsection, an individual's weekly benefit amount for any week
        is the amount of regular compensation (including dependents'
        allowances) under the State law payable to such individual for
        such week for total unemployment.

SEC. 4. PAYMENTS TO STATES HAVING AGREEMENTS FOR THE PAYMENT OF
              TEMPORARY EMERGENCY UNEMPLOYMENT COMPENSATION.

    (a) General Rule.--There shall be paid to each State that has
entered into an agreement under this title an amount equal to 100
percent of the temporary emergency unemployment compensation paid to
individuals by the State pursuant to such agreement.
    (b) Treatment of Reimbursable Compensation.--No payment shall be
made to any State under this section in respect of any compensation to
the extent the State is entitled to reimbursement in respect of such
compensation under the provisions of any Federal law other than this
title or chapter 85 of title 5, United States Code. A State shall not
be entitled to any reimbursement under such chapter 85 in respect of
any compensation to the extent the State is entitled to reimbursement
under this title in respect of such compensation.
    (c) Determination of Amount.--Sums payable to any State by reason
of such State having an agreement under this title shall be payable,
either in advance or by way of reimbursement (as may be determined by
the Secretary), in such amounts as the Secretary estimates the State
will be entitled to receive under this title for each calendar month,
reduced or increased, as the case may be, by any amount by which the
Secretary finds that the Secretary's estimates for any prior calendar
month were greater or less than the amounts which should have been paid
to the State. Such estimates may be made on the basis of such
statistical, sampling, or other method as may be agreed upon by the
Secretary and the State agency of the State involved.

SEC. 5. FINANCING PROVISIONS.

    (a) In General.--Funds in the extended unemployment compensation
account (as established by section 905(a) of the Social Security Act
(42 U.S.C. 1105(a)) of the Unemployment Trust Fund (as established by
section 904(a) of such Act (42 U.S.C. 1104(a)) shall be used for the
making of payments to States having agreements entered into under this
title.
    (b) Certification.--The Secretary shall from time to time certify
to the Secretary of the Treasury for payment to each State the sums
payable to such State under this title. The Secretary of the Treasury,
prior to audit or settlement by the General Accounting Office, shall
make payments to the State in accordance with such certification, by
transfers from the extended unemployment compensation account (as so
established) to the account of such State in the Unemployment Trust
Fund (as so established).
    (c) Assistance to States.--There are appropriated, without fiscal
year limitation, such funds as may be necessary for purposes of
assisting States (as provided in title III of the Social Security Act
(42 U.S.C. 501 et seq.) in meeting the costs of administration of
agreements under this title.
    (d) Authorization of Appropriations for Certain Payments.--There
are appropriated from the general fund of the Treasury, without fiscal
year limitation, to the extended unemployment compensation account (as
so established) of the Unemployment Trust Fund (as so established) such
sums as the Secretary estimates to be necessary to make the payments
under this section in respect of--
            (1) compensation payable under chapter 85 of title 5,
        United States Code; and
            (2) compensation payable on the basis of services to which
        section 3309(a)(1) of the Internal Revenue Code of 1986
        applies.
Amounts appropriated pursuant to the preceding sentence shall not be
required to be repaid.

SEC. 6. FRAUD AND OVERPAYMENTS.

    (a) In General.--If an individual knowingly has made, or caused to
be made by another, a false statement or representation of a material
fact, or knowingly has failed, or caused another to fail, to disclose a
material fact, and as a result of such false statement or
representation or of such nondisclosure such individual has received an
amount of temporary emergency unemployment compensation under this
title to which he was not entitled, such individual--
            (1) shall be ineligible for further temporary emergency
        unemployment compensation under this title in accordance with
        the provisions of the applicable State unemployment
        compensation law relating to fraud in connection with a claim
        for unemployment compensation; and
            (2) shall be subject to prosecution under section 1001 of
        title 18, United States Code.
    (b) Repayment.--In the case of individuals who have received
amounts of temporary emergency unemployment compensation under this
title to which they were not entitled, the State shall require such
individuals to repay the amounts of such emergency unemployment
compensation to the State agency, except that the State agency may
waive such repayment if it determines that--
            (1) the payment of such emergency unemployment compensation
        was without fault on the part of any such individual; and
            (2) such repayment would be contrary to equity and good
        conscience.
    (c) Recovery by State Agency.--
            (1) In general.--The State agency may recover the amount to
        be repaid, or any part thereof, by deductions from any
        temporary emergency unemployment compensation payable to such
        individual under this title or from any unemployment
        compensation payable to such individual under any Federal
        unemployment compensation law administered by the State agency
        or under any other Federal law administered by the State agency
        which provides for the payment of any assistance or allowance
        with respect to any week of unemployment, during the 3-year
        period after the date such individuals received the payment of
        the temporary emergency unemployment compensation to which they
        were not entitled, except that no single deduction may exceed
        50 percent of the weekly benefit amount from which such
        deduction is made.
            (2) Opportunity for hearing.--No repayment shall be
        required, and no deduction shall be made, until a determination
        has been made, notice thereof and an opportunity for a fair
        hearing has been given to the individual, and the determination
        has become final.
    (d) Review.--Any determination by a State agency under this section
shall be subject to review in the same manner and to the same extent as
determinations under the State unemployment compensation law, and only
in that manner and to that extent.

SEC. 7. DEFINITIONS.

    In this title, the terms ``compensation'', ``regular
compensation'', ``extended compensation'', ``additional compensation'',
``benefit year'', ``base period'', ``State'', ``State agency'', ``State
law'', and ``week'' have the respective meanings given such terms under
section 205 of the Federal-State Extended Unemployment Compensation Act
of 1970 (26 U.S.C. 3304 note).

SEC. 8. APPLICABILITY.

    An agreement entered into under this Act shall apply to weeks of
unemployment--
            (1) beginning no earlier than the first day of the first
        week beginning after the date on which such agreement is
        entered into; and
            (2) ending before the date that is 18 months after the date
        of enactment of this Act.

SEC. 9. TEMPORARY REDUCTION IN INTEREST RATE APPLICABLE TO REPAYMENTS
              OF ADVANCES TO STATE UNEMPLOYMENT FUNDS.

    With respect to advances made to a State under section 1201 of the
Social Security Act (42 U.S.C. 1321) during the period beginning on the
date of enactment of this Act and ending on the date that is 18 months
after such date of enactment, the rate of interest paid by a State on
such an advance shall be determined under section 1202(b)(4) of the
such Act (42 U.S.C. 1322(b)(4)) by substituting ``5 percent'' for ``10
percent'' in the matter preceding subparagraph (A).

Temporary Emergency Unemployment Compensation Act of 2001 - Provides for a program of temporary emergency unemployment compensation (TEUC).Sets forth TEUC program requirements for Federal-State agreements, formulas for determining amounts in individual TEUC accounts and weekly benefits, payments to States, and financing. Includes among eligibility requirements an individual's not having rights, with respect to a week, to other compensation (including both regular and extended compensation). Reduces an individual TEUC account by the aggregate amount of any extended compensation for the same benefit year.Applies TEUC agreements to weeks of unemployment: (1) beginning on or after the first day of the first week after the date on which such agreement is entered into; and (2) ending before the date that is 18 months after enactment of this Act.Provides for a temporary reduction in the interest rate applicable to repayments of advances to State unemployment funds.

A bill to provide for a program of temporary enhanced unemployment benefits.