PUBLIC LAW 107-296—NOV. 25, 2002 116 STAT. 2229 (ii) treat stock as not stock. (2) EXPANDED AFFILIATED GROUP. —The term "expanded affiliated group" means an affiliated group as defined in section 1504(a) of the Internal Revenue Code of 1986 (without regard to section 1504(b) of such Code), except that section 1504 of such Code shall be applied by substituting "more than 50 percent" for "at least 80 percent" each place it appears. (3) FOREIGN INCORPORATED ENTITY.—The term "foreign incorporated entity" means any entity which is, or but for subsection (b) would be, treated as a foreign corporation for purposes of the Internal Revenue Code of 1986. (4) OTHER DEFINITIONS. —The terms "person", "domestic", and "foreign" have the meanings given such terms by paragraphs (1), (4), and (5) of section 7701(a) of the Internal Revenue Code of 1986, respectively. (d) WAIVERS.— The Secretary shall waive subsection (a) with respect to any specific contract if the Secretary determines that the waiver is required in the interest of homeland security, or to prevent the loss of any jobs in the United States or prevent the Government from incurring any additional costs that otherwise would not occur. Subtitle E—Human Resources Management SEC. 841. ESTABLISHMENT OF HUMAN RESOURCES MANAGEMENT 6 USC 411. SYSTEM. (a) AUTHORITY.— (1) SENSE OF CONGRESS.— It is the sense of Congress that— (A) it is extremely important that employees of the Department be allowed to participate in a meaningful way in the creation of any human resources management system affecting them; (B) such employees have the most direct knowledge of the demands of their jobs and have a direct interest in ensuring that their human resources management system is conducive to achieving optimal operational efficiencies; (C) the 21st century human resources management system envisioned for the Department should be one that benefits from the input of its employees; and (D) this collaborative effort will help secure our homeland. (2) IN GENERAL.— Subpart I of part III of title 5, United States Code, is amended by adding at the end the following: "CHAPTER 97—DEPARTMENT OF HOMELAND SECURITY "Sec. "9701. Establishment of human resources management system.
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