,,ii ,calendar ,no4 #ah #aacth ,,congress #ast ,session ,s4 #chh ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,february #bf1 #bjac ,mr4 ,reid 7for ,ms4 ,mikulski 7for herself1 ,mrs4 ,murray1 and ,mr4 ,reid77 introduced the following bill2 which was read twice and placed on the calendar pursuant to the order of ,february #ad1 #bjac ,a ,,bill ,to appropriately limit sequestration1 to eliminate tax loopholes1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,american ,family ,economic ,protection ,act of #bjac4 #b4 ,table of contents ,the table of contents for this ,act is as follows3 ,sec4 #a4 ,short title4 ,sec4 #b4 ,table of contents4 ,,title ,i--,budget provisions ,sec4 #aja4 ,adjustments to discretionary spending limits4 ,sec4 #ajb4 ,treatment of sequester4 ,sec4 #ajc4 ,budgetary effects4 ,,title ,,ii--,agricultural programs ,sec4 #bja4 ,extension of agricultural programs4 ,sec4 #bjb4 ,supplemental agricultural disaster assistance programs4 ,sec4 #bjc4 ,noninsured crop assistance program4 ,sec4 #bjd4 ,exemption of agriculture1 nutrition1 and forestry from ,,bca sequestration4 ,sec4 #bje4 ,effective date4 ,,title ,,iii--,revenue provisions ,sec4 #cja4 ,reference4 ,sec4 #cjb4 ,fair share tax on high-income taxpayers4 ,sec4 #cjc4 ,denial of deduction for outsourcing expenses4 ,sec4 #cjd4 ,modifications to the tax on petroleum4 ,i ,budget provisions #aja4 ,adjustments to discretionary spending limits 7a7 ,in general ,section #bea7;c7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7#b ,u4,s4,c4 #ija7;c77 is amended by striking paragraphs 7#b7 through 7#aj7 and inserting the following3 7#b7 ,for fiscal year #bjac-- 7,a7 for the security category1 #fhd1jjj1jjj1jjj in new budget authority2 and 7,b7 for the nonsecurity category1 #cei1jjj1jjj1jjj in new budget authority2 7#c7 for fiscal year #bjad-- 7,a7 for the revised security category1 #eeb1jjj1jjj1jjj in new budget authority2 and 7,b7 for the revised nonsecurity category1 #ejf1jjj1jjj1jjj in new budget authority2 7#d7 for fiscal year #bjae-- 7,a7 for the revised security category1 #efc1jdj1jjj1jjj in new budget authority2 and 7,b7 for the revised nonsecurity category1 #ebj1jjj1jjj1jjj in new budget authority2 7#e7 for fiscal year #bjaf-- 7,a7 for the revised security category1 #egd1cja1jjj1jjj in new budget authority2 and 7,b7 for the revised nonsecurity category1 #ecj1jjj1jjj1jjj in new budget authority2 7#f7 for fiscal year #bjag-- 7,a7 for the revised security category1 #ehf1cfa1jjj1jjj in new budget authority2 and 7,b7 for the revised nonsecurity category1 #eda1jjj1jjj1jjj in new budget authority2 7#g7 for fiscal year #bjah-- 7,a7 for the revised security category1 #eih1fge1jjj1jjj in new budget authority2 and 7,b7 for the revised nonsecurity category1 #eec1jjj1jjj1jjj in new budget authority2 7#h7 for fiscal year #bjai-- 7,a7 for the revised security category1 #faa1hdf1jjj1jjj in new budget authority2 and 7,b7 for the revised nonsecurity category1 #eff1jjj1jjj1jjj in new budget authority2 7#i7 for fiscal year #bjbj-- 7,a7 for the revised security category1 #fbe1cjf1jjj1jjj in new budget authority2 and 7,b7 for the revised nonsecurity category1 #egh1jjj1jjj1jjj in new budget authority2 and 7#aj7 for fiscal year #bjba-- 7,a7 for the revised security category1 #fch1igb1jjj1jjj in new budget authority2 and 7,b7 for the revised nonsecurity category1 #eij1jjj1jjj1jjj in new budget authority2 4 7b7 ,technical and conforming amendments ,part ,c of title ,,ii of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7#b ,u4,s4,c4 #ijj et seq47 is amended-- 7#a7 in section #bej7;c77#d7 7#b ,u4,s4,c4 #ijj7;c77#d771 by adding at the end the following3 7,d7 ,the term revised security category means discretionary appropriations in budget function #jej4 7,e7 ,the term revised nonsecurity category means discretionary appropriations other than in budget function #jej4 2 and 7#b7 in section #bea;,a 7#b ,u4,s4,c4 #ija;,a7-- 7,a7 by striking the matter preceding paragraph 7#a7 and inserting the following3 ,the discretionary spending caps under section #bea7;c7 shall be applied in accordance with this section as follows32 7,b7 by striking paragraphs 7#a7 and 7#b72 7,c7 by redesignating paragraphs 7#c7 through 7#aa7 as paragraphs 7#a7 through 7#i71 respectively2 7,d7 in paragraph 7#b71 as redesignated1 by striking paragraph 7#c7 and inserting paragraph 7#a72 7,e7 in paragraph 7#c71 as redesignated1 by striking paragraph 7#d7 each place it appears and inserting paragraph 7#b72 7,f7 in paragraph 7#d71 as redesignated1 by striking paragraph 7#d7 each place it appears and inserting paragraph 7#b72 7,g7 in paragraph 7#e71 as redesignated-- 7i7 by striking paragraph 7#e7 each place it appears and inserting paragraph 7#c72 and 7ii7 by striking paragraph 7#f7 each place it appears and inserting paragraph 7#d72 7,h7 in paragraph 7#f71 as redesignated-- 7i7 by striking paragraph 7#d7 and inserting paragraph 7#b72 and 7ii7 by striking paragraphs 7#e7 and 7#f7 and inserting paragraphs 7#c7 and 7#d72 7,i7 in paragraph 7#g71 as redesignated-- 7i7 by striking paragraph 7#h7 and inserting paragraph 7#f72 and 7ii7 by striking paragraph 7#f7 each place it appears and inserting paragraph 7#d72 and 7,j7 in paragraph 7#i71 as redesignated1 by striking paragraph 7#d7 and inserting paragraph 7#b74 #ajb4 ,treatment of sequester 7a7 ,adjustment ,section #bea;,a7#a7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7#b ,u4,s4,c4 #ija;a7#a771 as redesignated by section #aja of this ,act1 is amended-- 7#a7 in subparagraph 7,d71 by striking and at the end2 7#b7 in subparagraph 7,e7-- 7,a7 by striking #bd1jjj1jjj1jjj and inserting #aji1ccc1jjj1jjj2 and 7,b7 by striking the period at the end and inserting 2 and2 and 7,c7 by adding at the end the following3 7,f7 for fiscal year #bjad1 reducing the amount calculated under subparagraphs 7,a7 through 7,d7 by #be1ejj1jjj1jjj4 4 7b7 ,postponement of ,budget ,control ,act sequester for calendar year #bjac 7#a7 ,repeal ,section #ija7;e7 of the ,american ,taxpayer ,relief ,act of #bjab 7,public ,law #aab-bdj7 is repealed4 7#b7 ,,bbedca ,section #bea;,a of the ,balanced ,budget and ,emergency ,deficit ,control ,act 7#b ,u4,s4,c4 #ija;a7 is amended-- 7,a7 in paragraph 7#b71 as redesignated by section #aja of this ,act1 by striking ,on ,march #a1 #bjac1 for fiscal year #bjac1 and in its sequestration preview report for fiscal years #bjad and inserting ,on ,january #b1 #bjad1 for fiscal year #bjad1 and in its sequestration preview report for fiscal years #bjae2 7,b7 in paragraph 7#c71 as redesignated by section #aja of this ,act1 by striking #bjac and inserting #bjad2 7,c7 in paragraph 7#d71 as redesignated by section #aja of this ,act1 by striking #bjac and inserting #bjad2 and 7,d7 in paragraph 7#e71 as redesignated by section #aja of this ,act-- 7i7 in subparagraph 7,a71 by striking ,fiscal year #bjac4--,on ,march #a1 #bjac1 for fiscal year #bjac and inserting ,fiscal year #bjad4--,on ,january #b1 #bjad1 for fiscal year #bjad2 and 7ii7 in subparagraph 7,b7-- 7,i7 by striking ,fiscal years #bjad-bjba and inserting ,fiscal years #bjae-bjba2 and 7,,ii7 by striking #bjad each place it appears and inserting #bjae4 #ajc4 ,budgetary effects 7a7 ,,paygo scorecard ,the budgetary effects of this ,act shall not be entered on either ,,paygo scorecard maintained pursuant to section #d7;d7 of the ,statutory ,pay-,as-,you-,go ,act of #bjaj 7#b ,u4,s4,c4 #icc7;d774 7b7 ,senate ,,paygo scorecard ,the budgetary effects of this ,act shall not be entered on any ,,paygo scorecard maintained for purposes of section #bja of ,s4 ,con4 ,res4 #ba 7#aajth ,congress74 ,,ii ,agricultural programs #bja4 ,extension of agricultural programs 7a7 ,commodity programs ,section #gja7;b7 of the ,american ,taxpayer ,relief ,act of #bjab 7,public ,law #aab-bdj2 #abf ,stat4 #bcfb7 is amended-- 7#a7 by striking 7#a7 ,in general4--,the terms and inserting the following3 7#a7 ,covered and loan commodities 7,a7 ,in general ,except as provided in subparagraph 7,b71 the terms 2 and 7#b7 by adding at the end the following3 7,b7 ,payment acres ,notwithstanding any other provision of law1 in the case of direct payments for the #bjac crop year1 the payment acres in section #ajja7aa7 and section #acja7e7 of the ,food1 ,conservation1 and ,energy ,act of #bjjh 7#g ,u4,s4,c4 #hgjb7aa71 #hgea7e77 shall be #j percent of the base acres for the covered commodities and peanuts on a farm on which direct payments are made4 4 7b7 ,conservation programs 7#a7 ,conservation stewardship program ,notwithstanding section #gbf of the ,consolidated and ,further ,continuing ,appropriations ,act1 #bjab 7,public ,law #aab-ee2 #abe ,stat4 #ehd7 and section #aja7;a77#a7 of the ,continuing ,appropriations ,resolution1 #bjac 7,public ,law #aab-age2 #abf ,stat4 #acac71 the acreage enrollment requirement in section #abch;,g7d77#a7 of the ,food ,security ,act of #aihe 7#af ,u4,s4,c4 #chch;g7d77#a77 shall apply for fiscal year #bjac4 7#b7 ,voluntary public access ,section #abdj,r7f77#a7 of the ,food ,security ,act of #aihe 7#af ,u4,s4,c4 #chci;bb-#e7 is amended-- 7,a7 in the heading1 by striking ,fiscal years #bjji through #bjab and inserting ,mandatory funding2 and 7,b7 by inserting 1 and #e1jjj1jjj for fiscal year #bjac before the period at the end4 7#c7 ,desert terminal lakes ,section #bejg of the ,farm ,security and ,rural ,investment ,act of #bjjb 7#dc ,u4,s4,c4 #bbaa note2 ,public ,law #ajg-aga7 is amended by adding at the end the following3 7c7 ,mandatory funding ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary of ,agriculture shall use to carry out this section #ce1jjj1jjj for fiscal year #bjac1 to remain available until expended4 4 7c7 ,supplemental nutrition assistance program 7#a7 ,employment and training program ,section #af7;h77#a77;,a7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjbe7;h77#a77;,a77 is amended by striking 1 except that for fiscal year #bjac1 the amount shall be #gi1jjj1jjj4 7#b7 ,nutrition education ,section #bh7;d77#a7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjcf;a7d77#a77 is amended-- 7,a7 in subparagraph 7,a71 by adding and after the semicolon at the end2 and 7,b7 by striking subparagraphs 7,b7 through 7,f7 and inserting the following3 7,b7 for fiscal year #bjab and each subsequent fiscal year1 the applicable amount during the preceding fiscal year1 as adjusted to reflect any increases for the #ab-month period ending the preceding ,june #cj in the ,consumer ,price ,index for ,all ,urban ,consumers published by the ,bureau of ,labor ,statistics of the ,department of ,labor4 4 7d7 ,research programs 7#a7 ,organic agriculture research and extension initiative ,section #afgb;,b7f7 of the ,food1 ,agriculture1 ,conservation1 and ,trade ,act of #aiij 7#g ,u4,s4,c4 #eibe;b7f77 is amended-- 7,a7 in paragraph 7#a7-- 7i7 in the heading1 by striking for fiscal years #bjji through #bjab2 and 7ii7 in subparagraph 7,b71 by striking #bjab and inserting #bjac2 7,b7 in paragraph 7#b7-- 7i7 in the heading1 by striking for fiscal years #bjji through #bjab2 and 7ii7 by striking #bjab and inserting #bjac2 and 7,c7 by striking paragraph 7#c74 7#b7 ,specialty crop research initiative ,section #dab7;h7 of the ,agricultural ,research1 ,extension1 and ,education ,reform ,act of #aiih 7#g ,u4,s4,c4 #gfcb7;h77 is amended-- 7,a7 in paragraph 7#a7-- 7i7 in the heading1 by striking for fiscal years #bjjh through #bjab2 and 7ii7 by striking #bjab and inserting #bjac2 7,b7 in paragraph 7#b7-- 7i7 in the heading1 by striking for fiscal years #bjjh through #bjab2 and 7ii7 by striking #bjab and inserting #bjac2 7,c7 by striking paragraph 7#c72 and 7,d7 by redesignating paragraphs 7#d7 and 7#e7 as paragraphs 7#c7 and 7#d71 respectively4 7#c7 ,beginning farmer and rancher development program ,section #gdje7;h7 of the ,farm ,security and ,rural ,investment ,act of #bjjb 7#g ,u4,s4,c4 #ccai;f7h77 is amended-- 7,a7 in paragraph 7#a7-- 7i7 in the heading1 by striking for fiscal years #bjji through #bjab2 and 7ii7 in subparagraph 7,b71 by striking #bjab and inserting #bjac2 7,b7 in paragraph 7#b7-- 7i7 in the heading1 by striking for fiscal years #bjjh through #bjab2 and 7ii7 by striking #bjab and inserting #bjac2 and 7,c7 by striking paragraph 7#c74 7e7 ,energy programs 7#a7 ,biobased markets program ,section #ijjb7;h77#a77;,b7 of the ,farm ,security and ,rural ,investment ,act of #bjjb 7#g ,u4,s4,c4 #hajb7;h77#a77;,b77 is amended by striking #bjab and inserting #bjac4 7#b7 ,biorefinery assistance ,section #ijjc7;h77#a7 of the ,farm ,security and ,rural ,investment ,act of #bjjb 7#g ,u4,s4,c4 #hajc7;h77#a77 is amended-- 7,a7 in subparagraph 7,a71 by striking and at the end2 7,b7 in subparagraph 7,b71 by striking the period at the end and inserting 2 and2 and 7,c7 by adding at the end the following3 7,c7 #ajj1jjj1jjj for fiscal year #bjac4 4 7#c7 ,bioenergy program for advanced biofuels ,section #ijje7;g77#a7 of the ,farm ,security and ,rural ,investment ,act of #bjjb 7#g ,u4,s4,c4 #haje7;g77#a77 is amended-- 7,a7 in subparagraph 7,c71 by striking and at the end2 7,b7 in subparagraph 7,d71 by striking the period at the end and inserting 2 and2 and 7,c7 by adding at the end the following3 7,e7 #ee1jjj1jjj for fiscal year #bjac4 4 7#d7 ,biodiesel fuel education program ,section #ijjf7;d77#a7 of the ,farm ,security and ,rural ,investment ,act of #bjjb 7#g ,u4,s4,c4 #hajf7;d77#a77 is amended-- 7,a7 in the heading1 by striking ,fiscal years #bjji through #bjab4-- and inserting ,mandatory funding4--2 and 7,b7 by striking #bjab and inserting #bjac4 7#e7 ,rural ,energy for ,america ,program ,section #ijjg7;g77#a7 of the ,farm ,security and ,rural ,investment ,act of #bjjb 7#g ,u4,s4,c4 #hajg7;g77#a77 is amended-- 7,a7 in subparagraph 7,c71 by striking and at the end2 7,b7 in subparagraph 7,d71 by striking the period at the end and inserting 2 and2 and 7,c7 by adding at the end the following3 7,e7 #ea1jjj1jjj for fiscal year #bjac4 4 7#f7 ,biomass research and development ,section #ijjh7;h77#a7 of the ,farm ,security and ,rural ,investment ,act of #bjjb 7#g ,u4,s4,c4 #hajh7;h77#a77 is amended-- 7,a7 in subparagraph 7,c71 by striking and at the end2 7,b7 in subparagraph 7,d71 by striking the period at the end and inserting 2 and2 and 7,c7 by adding at the end the following3 7,e7 #cc1fjj1jjj for fiscal year #bjac4 4 7#g7 ,biomass crop assistance program ,section #ijaa7;f77#a7 of the ,farm ,security and ,rural ,investment ,act of #bjjb 7#g ,u4,s4,c4 #haaa7;f77 is amended-- 7,a7 in the heading1 by striking ,fiscal years #bjjh through #bjab and inserting ,mandatory funding2 and 7,b7 by inserting 1 and not more than #ch1fjj1jjj for fiscal year #bjac after #bjab4 7f7 ,horticulture and organic agriculture programs 7#a7 ,farmers market promotion program ,section #f7;e77#a7 of the ,farmer-to-,consumer ,direct ,marketing ,act of #aigf 7#g ,u4,s4,c4 #cjje7;e77#a77 is amended-- 7,a7 in the heading1 by striking ,fiscal years #bjjh through #bjab4-- and inserting ,mandatory funding4--2 and 7,b7 subparagraph 7,c71 by striking and #bjab and inserting through #bjac4 7#b7 ,national ,clean ,plant ,network ,section #ajbjb7;e77#a7 of the ,food1 ,conservation1 and ,energy ,act of #bjjh 7#g ,u4,s4,c4 #ggfa7;e77#a77 is amended-- 7,a7 in the heading1 by striking ,fiscal years #bjji through #bjab4-- and inserting ,mandatory funding4--2 and 7,b7 by striking #bjab and inserting #bjac4 7#c7 ,national organic certification cost-share program ,section #ajfjf7;d77#a7 of the ,farm ,security and ,rural ,investment ,act of #bjjb 7#g ,u4,s4,c4 #febc7;d77#a77 is amended by-- 7,a7 in the heading1 by striking for fiscal years #bjjh through #bjab2 and 7,b7 by inserting 1 and #e1jjj1jjj for fiscal year #bjac after #bjab4 7#d7 ,organic production and market data initiatives ,section #gdjg7;d7 of the ,farm ,security and ,rural ,investment ,act of #bjjb 7#g ,u4,s4,c4 #eibe;c7d77 is amended by striking paragraph 7#a7 and inserting the following3 7#a7 ,mandatory funding ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall use to carry out this section1 to remain available until expended-- 7,a7 #e1jjj1jjj for each fiscal year through fiscal year #bjab2 and 7,b7 #a1jjj1jjj for fiscal year #bjac4 4 7g7 ,outreach and assistance for socially disadvantaged farmers and ranchers ,section #beja7;a77#d77;,a7 of the ,food1 ,agriculture1 ,conservation1 and ,trade ,act of #aiij 7#g ,u4,s4,c4 #bbgi7;a77#d77;,a77 is amended-- 7#a7 in the heading1 by striking ,fiscal years #bjji through #bjab4-- and inserting ,mandatory funding4--2 7#b7 in clause 7i71 by striking and at the end2 7#c7 in clause 7ii71 by striking the period at the end and inserting 2 and2 and 7#d7 by adding at the end the following3 7iii7 #ae1jjj1jjj for fiscal year #bjac4 4 7h7 ,rural development 7#a7 ,rural microentrepreneur assistance program ,section #cgi;,e7d7 of the ,consolidated ,farm and ,rural ,development ,act 7#g ,u4,s4,c4 #bjjhs7d77 is amended-- 7,a7 in paragraph 7#a77;,b71 by striking fiscal year #bjab and inserting for each of fiscal years #bjab and #bjac2 and 7,b7 in paragraph 7#b71 by striking #bjab and inserting #bjac4 7#b7 ,value-added agricultural product market development grants ,section #bca7;b77#g7 of the ,agricultural ,risk ,protection ,act of #bjjj 7#g ,u4,s4,c4 #afcb;a7b77#g77 is amended-- 7,a7 by striking subparagraph 7,a7 and inserting the following3 7,a7 ,mandatory funding ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall make available to carry out this subsection1 to remain available until expended-- 7i7 on ,october #a1 #bjjh1 #ae1jjj1jjj2 and 7ii7 on ,october #a1 #bjab1 #c1jjj1jjj4 2 and 7,b7 in subparagraph 7,b71 by striking #bjab and inserting #bjac4 #bjb4 ,supplemental agricultural disaster assistance programs 7a7 ,in general ,section #eca of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aeca7 is amended-- 7#a7 in subsection 7b7-- 7,a7 in paragraph 7#a77;,a71 by striking ,the ,secretary shall use such sums as are necessary from the ,trust ,fund and inserting ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall use such sums as are necessary for fiscal year #bjab2 7,b7 in paragraph 7#b77;,a71 in the matter preceding clause 7i71 by striking #fj percent and inserting #eb percent2 and 7,c7 in paragraph 7#d77;,a77ii71 by striking #ae percent and inserting #ajj percent2 7#b7 in subsection 7c71 by adding at the end the following3 7#d7 ,mandatory funding ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall use such sums as are necessary to carry out this subsection for each of fiscal years #bjab and #bjac4 2 7#c7 in subsection 7d71 by adding at the end the following3 7#h7 ,mandatory funding ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall use such sums as are necessary to carry out this subsection for each of fiscal years #bjab and #bjac4 2 7#d7 in subsection 7e71 by adding at the end the following3 7#d7 ,mandatory funding ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall use up to #e1jjj1jjj to carry out this subsection for each of fiscal years #bjab and #bjac4 2 7#e7 in subsection 7f71 by adding at the end the following3 7#f7 ,mandatory funding ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall use such sums as are necessary to carry out this subsection for each of fiscal years #bjab and #bjac4 2 and 7#f7 in subsection 7i71 by striking ,september #cj1 #bjaa and inserting ,september #cj1 #bjab4 7b7 ,effective date ,the amendments made by subsection 7a7 take effect on ,october #a1 #bjaa4 #bjc4 ,noninsured crop assistance program 7a7 ,in general ,section #aif of the ,federal ,agriculture ,improvement and ,reform ,act of #aiif 7#g ,u4,s4,c4 #gccc7 is amended-- 7#a7 in subsection 7a7-- 7,a7 by striking paragraph 7#a7 and inserting the following3 7#a7 ,in general 7,a7 ,coverages ,in the case of an eligible crop described in paragraph 7#b71 the ,secretary of ,agriculture shall operate a noninsured crop disaster assistance program to provide coverages based on individual yields 7other than for value-loss crops7 equivalent to-- 7i7 catastrophic risk protection available under section #ejh7;b7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7;b772 or 7ii7 additional coverage available under subsections 7c7 and 7h7 of section #ejh of that ,act 7#g ,u4,s4,c4 #aejh7 that does not exceed #fe percent4 7,b7 ,administration ,the ,secretary shall carry out this section through the ,farm ,service ,agency 7referred to in this section as the ,agency74 2 and 7,b7 in paragraph 7#b7-- 7i7 in subparagraph 7,a7-- 7,i7 in clause 7i71 by striking and after the semicolon at the end2 7,,ii7 by redesignating clause 7ii7 as clause 7iii72 and 7,,iii7 by inserting after clause 7i7 the following3 7ii7 for which additional coverage under subsections 7c7 and 7h7 of section #ejh of that ,act 7#g ,u4,s4,c4 #aejh7 is not available2 and 2 and 7ii7 in subparagraph 7,b7-- 7,i7 by inserting 7except ferns7 after floricultural2 7,,ii7 by inserting 7except ferns7 after ornamental nursery2 and 7,,iii7 by striking 7including ornamental fish7 and inserting 7including ornamental fish1 but excluding tropical fish72 7#b7 in subsection 7d71 by striking ,the ,secretary and inserting ,subject to subsection 7l71 the ,secretary2 7#c7 in subsection 7k77#a7-- 7,a7 in subparagraph 7,a71 by striking #bej and inserting #bfj2 and 7,b7 in subparagraph 7,b7-- 7i7 by striking #gej and inserting #ghj2 and 7ii7 by striking #a1hge and inserting #a1iej2 and 7#d7 by adding at the end the following3 7l7 ,payment equivalent to additional coverage 7#a7 ,in general ,the ,secretary shall make available to a producer eligible for noninsured assistance under this section a payment equivalent to an indemnity for additional coverage under subsections 7c7 and 7h7 of section #ejh of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7 that does not exceed #fe percent1 computed by multiplying-- 7,a7 the quantity that is less than #ej to #fe percent of the established yield for the crop1 as determined by the ,secretary1 specified in increments of #e percent2 7,b7 #ajj percent of the average market price for the crop1 as determined by the ,secretary2 and 7,c7 a payment rate for the type of crop1 as determined by the ,secretary1 that reflects-- 7i7 in the case of a crop that is produced with a significant and variable harvesting expense1 the decreasing cost incurred in the production cycle for the crop that is1 as applicable-- 7,i7 harvested2 7,,ii7 planted but not harvested2 or 7,,iii7 prevented from being planted because of drought1 flood1 or other natural disaster1 as determined by the ,secretary2 or 7ii7 in the case of a crop that is produced without a significant and variable harvesting expense1 such rate as shall be determined by the ,secretary4 7#b7 ,premium ,to be eligible to receive a payment under this subsection1 a producer shall pay-- 7,a7 the service fee required by subsection 7k72 and 7,b7 a premium for the applicable crop year that is equal to-- 7i7 the product obtained by multiplying-- 7,i7 the number of acres devoted to the eligible crop2 7,,ii7 the yield1 as determined by the ,secretary under subsection 7e72 7,,iii7 the coverage level elected by the producer2 7,,iv7 the average market price1 as determined by the ,secretary2 and 7ii7 #e4be-percent premium fee4 7#c7 ,limited resource1 beginning1 and socially disadvantaged farmers ,the additional coverage made available under this subsection shall be available to limited resource1 beginning1 and socially disadvantaged producers1 as determined by the ,secretary1 in exchange for a premium that is #ej percent of the premium determined for a producer under paragraph 7#b74 7#d7 ,additional availability 7,a7 ,in general ,as soon as practicable1 the ,secretary shall make assistance available to producers of an otherwise eligible crop described in subsection 7a77#b7 that suffered losses-- 7i7 to a #bjab annual fruit crop grown on a bush or tree2 and 7ii7 in a county covered by a declaration by the ,secretary of a natural disaster for production losses due to a freeze or frost4 7,b7 ,assistance ,the ,secretary shall make assistance available under subparagraph 7,a7 in an amount equivalent to assistance available under paragraph 7#a71 less any fees not previously paid under paragraph 7#b74 4 7b7 ,termination date 7#a7 ,in general ,effective ,october #a1 #bjag1 subsection 7a7 and the amendments made by subsection 7a7 7other than the amendments made by clauses 7i77,i7 and 7ii7 of subsection 7a77#a77;,b77 are repealed 7#b7 ,administration ,effective ,october #a1 #bjag1 section #aif of the ,federal ,agriculture ,improvement and ,reform ,act of #aiif 7#g ,u4,s4,c4 #gccc7 shall be applied and administered as if subsection 7a7 and the amendments made by subsection 7a7 7other than the amendments made by clauses 7i77,i7 and 7ii7 of subsection 7a77#a77;,b77 had not been enacted4 #bjd4 ,exemption of agriculture1 nutrition1 and forestry from ,,bca sequestration ,section #bea;,a7#f7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7#b ,u4,s4,c4 #ija;a7#f771 as redesignated by section #aja of this ,act1 is amended-- 7#a7 by striking ,on the date and inserting the following3 7,a7 ,in general ,on the date 2 7#b7 in subparagraph 7,a71 as so designated1 in the second sentence1 by inserting subparagraph 7,b7 of this paragraph and after the exemptions specified in2 and 7#c7 by adding at the end the following3 7,b7 ,exemption of agriculture1 nutrition1 and forestry ,the following shall be exempt from reduction under any order issued pursuant to this paragraph3 7i7 ,all programs1 projects1 and activities of the ,commodity ,credit ,corporation4 7ii7 ,all programs1 projects1 and activities of the ,federal ,crop ,insurance ,corporation4 7iii7 ,all programs1 projects1 and activities carried out under section #cb of the ,act of ,august #bd1 #aice 7#g ,u4,s4,c4 #fab;c74 7iv7 ,all other direct spending accounts of the ,department of ,agriculture4 4 #bje4 ,effective date ,except as otherwise provided in this title1 this title and the amendments made by this title take effect on the date of enactment of1 and as if included in1 the ,american ,taxpayer ,relief ,act of #bjab 7,public ,law #aab-bdj2 #abf ,stat4 #bcac74 ,,iii ,revenue provisions #cja4 ,reference ,except as otherwise expressly provided1 whenever in this title an amendment or repeal is expressed in terms of an amendment to1 or repeal of1 a section or other provision1 the reference shall be considered to be made to a section or other provision of the ,internal ,revenue ,code of #aihf4 #cjb4 ,fair share tax on high-income taxpayers 7a7 ,in general ,subchapter ,a of chapter #a is amended by adding at the end the following new part3 ,,viii ,fair share tax on high-income taxpayers ,sec4 #ei;,b4 ,fair share tax4 #ei;,b4 ,fair share tax 7a7 ,general rule 7#a7 ,phase-in of tax ,in the case of any high-income taxpayer1 there is hereby imposed for a taxable year 7in addition to any other tax imposed by this subtitle7 a tax equal to the product of-- 7,a7 the amount determined under paragraph 7#b71 and 7,b7 a fraction 7not to exceed #a7-- 7i7 the numerator of which is the excess of-- 7,i7 the taxpayer's adjusted gross income1 over 7,,ii7 the dollar amount in effect under subsection 7c77#a71 and 7ii7 the denominator of which is #d1jjj1jjj 7#b1jjj1jjj in the case of a married individual who files a separate return74 7#b7 ,amount of tax ,the amount of tax determined under this paragraph is an amount equal to the excess 7if any7 of-- 7,a7 the tentative fair share tax for the taxable year1 over 7,b7 the excess of-- 7i7 the sum of-- 7,i7 the regular tax liability 7as defined in section #bf7;b77 for the taxable year1 determined without regard to any tax liability determined under this section1 7,,ii7 the tax imposed by section #ee for the taxable year1 plus 7,,iii7 the payroll tax for the taxable year1 over 7ii7 the credits allowable under part ,,iv of subchapter ,a 7other than sections #bg7;a71 #ca1 and #cd74 7b7 ,tentative fair share tax ,for purposes of this section-- 7#a7 ,in general ,the tentative fair share tax for the taxable year is #cj percent of the excess of-- 7,a7 the adjusted gross income of the taxpayer1 over 7,b7 the modified charitable contribution deduction for the taxable year4 7#b7 ,modified charitable contribution deduction ,for purposes of paragraph 7#a7-- 7,a7 ,in general ,the modified charitable contribution deduction for any taxable year is an amount equal to the amount which bears the same ratio to the deduction allowable under section #agj 7section #fdb7;c7 in the case of a trust or estate7 for such taxable year as-- 7i7 the amount of itemized deductions allowable under the regular tax 7as defined in section #ee7 for such taxable year1 determined after the application of section #fh1 bears to 7ii7 such amount1 determined before the application of section #fh4 7,b7 ,taxpayer must itemize ,in the case of any individual who does not elect to itemize deductions for the taxable year1 the modified charitable contribution deduction shall be zero4 7c7 ,high-,income taxpayer ,for purposes of this section-- 7#a7 ,in general ,the term high-income taxpayer means1 with respect to any taxable year1 any taxpayer 7other than a corporation7 with an adjusted gross income for such taxable year in excess of #a1jjj1jjj 7#ej percent of such amount in the case of a married individual who files a separate return74 7#b7 ,inflation adjustment 7,a7 ,in general ,in the case of a taxable year beginning after #bjac1 the #a1jjj1jjj amount under paragraph 7#a7 shall be increased by an amount equal to-- 7i7 such dollar amount1 multiplied by 7ii7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjab for calendar year #aiib in subparagraph 7,b7 thereof4 7,b7 ,rounding ,if any amount as adjusted under subparagraph 7,a7 is not a multiple of #aj1jjj1 such amount shall be rounded to the next lowest multiple of #aj1jjj4 7d7 ,payroll tax ,for purposes of this section1 the payroll tax for any taxable year is an amount equal to the excess of-- 7#a7 the taxes imposed on the taxpayer under sections #adja1 #adaa1 #caja1 #cbja1 and #cbaa7;a7 7to the extent such tax is attributable to the rate of tax in effect under section #caja7 with respect to such taxable year or wages or compensation received during such taxable year1 over 7#b7 the deduction allowable under section #afd7;f7 for such taxable year4 7e7 ,special rule for estates and trusts ,for purposes of this section1 in the case of an estate or trust1 adjusted gross income shall be computed in the manner described in section #fg7;e74 7f7 ,not treated as tax imposed by this chapter for certain purposes ,the tax imposed under this section shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter 7other than the credit allowed under section #bg7;a77 or for purposes of section #ee4 4 7b7 ,clerical amendment ,the table of parts for subchapter ,a of chapter #a is amended by adding at the end the following new item3 ,part ,,viii--,fair share tax on high-,income taxpayers 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjac4 #cjc4 ,denial of deduction for outsourcing expenses 7a7 ,in general ,part ,,ix of subchapter ,b of chapter #a is amended by adding at the end the following new section3 #bhj;,i4 ,outsourcing expenses 7a7 ,in general ,no deduction otherwise allowable under this chapter shall be allowed for any specified outsourcing expense4 7b7 ,specified outsourcing expense ,for purposes of this section-- 7#a7 ,in general ,the term specified outsourcing expense means-- 7,a7 any eligible expense paid or incurred by the taxpayer in connection with the elimination of any business unit of the taxpayer 7or of any member of any expanded affiliated group in which the taxpayer is also a member7 located within the ,united ,states1 and 7,b7 any eligible expense paid or incurred by the taxpayer in connection with the establishment of any business unit of the taxpayer 7or of any member of any expanded affiliated group in which the taxpayer is also a member7 located outside the ,united ,states1 if such establishment constitutes the relocation of the business unit so eliminated4 ,for purposes of the preceding sentence1 a relocation shall not be treated as failing to occur merely because such elimination occurs in a different taxable year than such establishment4 7#b7 ,eligible expenses ,the term eligible expenses means-- 7,a7 any amount for which a deduction is allowed to the taxpayer under section #afb1 and 7,b7 permit and license fees1 lease brokerage fees1 equipment installation costs1 and1 to the extent provided by the ,secretary1 other similar expenses4 ,such term does not include any compensation which is paid or incurred in connection with severance from employment and1 to the extent provided by the ,secretary1 any similar amount4 7#c7 ,business unit ,the term business unit means-- 7,a7 any trade or business1 and 7,b7 any line of business1 or functional unit1 which is part of any trade or business4 7#d7 ,expanded affiliated group ,the term expanded affiliated group means an affiliated group as defined in section #aejd7;a71 determined without regard to section #aejd7;b77#c7 and by substituting more than #ej percent for at least #hj percent each place it appears in section #aejd7;a74 ,a partnership or any other entity 7other than a corporation7 shall be treated as a member of an expanded affiliated group if such entity is controlled 7within the meaning of section #ied7;d77#c77 by members of such group 7including any entity treated as a member of such group by reason of this paragraph74 7#e7 ,operating expenses not taken into account ,any amount paid or incurred in connection with the on-going operation of a business unit shall not be treated as an amount paid or incurred in connection with the establishment or elimination of such business unit4 7c7 ,special rules 7#a7 ,application to deductions for depreciation and amortization ,in the case of any portion of a specified outsourcing expense which is not deductible in the taxable year in which paid or incurred1 such portion shall neither be chargeable to capital account nor amortizable4 7#b7 ,possessions treated as part of the ,united ,states ,for purposes of this section1 the term ,united ,states shall be treated as including each possession of the ,united ,states 7including the ,commonwealth of ,puerto ,rico and the ,commonwealth of the ,northern ,mariana ,islands74 7d7 ,regulations ,the ,secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section1 including regulations which provide 7or create a rebuttable presumption7 that certain establishments of business units outside the ,united ,states will be treated as relocations 7based on timing or such other factors as the ,secretary may provide7 of business units eliminated within the ,united ,states4 4 7b7 ,limitation on subpart ,f income of controlled foreign corporations determined without regard to specified outsourcing expenses ,subsection 7c7 of section #ieb is amended by adding at the end the following new paragraph3 7#d7 ,earnings and profits determined without regard to specified outsourcing expenses ,for purposes of this subsection1 earnings and profits of any controlled foreign corporation shall be determined without regard to any specified outsourcing expense 7as defined in section #bhj;,i7b774 4 7c7 ,clerical amendment ,the table of sections for part ,,ix of subchapter ,b of chapter #a is amended by adding at the end the following new item3 ,sec4 #bhj;,i4 ,outsourcing expenses4 4 7d7 ,effective date ,the amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this ,act4 #cjd4 ,modifications to the tax on petroleum 7a7 ,definition of crude oil ,paragraph 7#a7 of section #dfab7;a7 is amended to read as follows3 7#a7 ,crude oil ,the term crude oil includes crude oil condensates1 natural gasoline1 any bitumen or bituminous mixture1 and any oil derived from a bitumen or bituminous mixture4 4 7b7 ,removing restrictions relating to oil wells and extraction methods ,paragraph 7#b7 of section #dfab7;a7 is amended by striking from a well located4 7c7 ,clerical amendment ,subclause 7,i7 of section #dfab7;e77#b77;,b77ii7 is amended by striking tranferred and inserting transferred4 7d7 ,effective date ,the amendments made by subsections 7a7 and 7b7 shall apply to oil and petroleum products received or entered during calendar quarters beginning more than #fj days after the date of the enactment of this ,act4 ,february #bf1 #bjac ,read twice and placed on the calendar pursuant to the order of ,february #ad1 #bjac